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Firm value reflects investors’ perception of a company’s success, often associated with stock price. An increase in firm value can serve as a positive signal for investors, indicating promising future prospects. This study aims to examine and explain the influence of leverage, company size, and asset structure on the value of mining companies listed on the Indonesia Stock Exchange. The study involves a sample of 77 mining companies for the period 2020–2024. Data was collected using a non-participant observation method. The analytical technique employed is multiple linear regression analysis. The results show that leverage has a positive and significant effect on firm value, company size has a negative and significant effect on firm value, and asset structure has a positive but insignificant effect on firm value.

Interesting agricultural cultivation technology that is easy to apply by the community, namely hydroponic agribusiness. Plant cultivation techniques without using soil, but using water enriched with nutrients needed by plants. These hydroponic plants are becoming increasingly popular because they are efficient, environmentally friendly, and can be done in limited land. This activity was carried out with the background of raising awareness, knowledge, insight, and skills in cultivating vegetables using the hydroponic method. The form of this activity is socialization carried out and attended by students, administrators and staff of Ma'had Zaadul Ma'ad on Jl. Padat Karya Lorong Melati RT 01, Talang Jambe Village, Sukarame District, Palembang. namely lectures, discussions, and direct practice on hydroponic cultivation. This activity received a good response from PKM participants, where participants enthusiastically followed the course of the workshop activities, namely making hydroponic plant seeds, hydroponic devices, making AB mix nutrients, planting, harvesting, to preparing financial reports. Hydroponic plants have a higher selling value compared to other plants. Of course, this is a potential profitable and promising business opportunity, so that male and female students, administrators and staff can utilize the yard to cultivate hydroponic plants. The prospects for this plant are very bright in the long term because consumer demand never stops. This program has a significant positive impact, but it is recommended that there be further development to expand the reach and sustainability of activities.

Oyster mushroom cultivation is one of the non-timber forest products that is underutilized by farmers. Oyster mushrooms have quite promising business opportunities to be developed well and do not require large amounts of capital. This activity aims to introduce and provide training on oyster mushroom cultivation to farmers in Watu Village, Marioriwawo District, Soppeng Regency. The service method is carried out in several stages. First, introduction and presentation of material regarding the prospects and cultivation techniques as well as the benefits of oyster mushrooms. Second, mushroom cultivation training is carried out by filling the planting media (baglog), sterilization, inoculation, and incubation. Third, interactive discussions with the farmers involved. Data collection by monitoring the mushrooms that have been maintained to see the growth of the fungus and any contamination in the baglog during the incubation period. The participants are trained to manage baglog production through to the harvest process, to ensure sustainability and profits from cultivating this mushroom. This initiative is expected to support the development of alternative livelihoods and contribute to the economic resilience of local communities while introducing environmentally friendly agricultural practices. It is hoped that the success of this training can become a model for similar rural development projects in other region.

Kampung 4 Village has great potential in developing home-based culinary businesses as a strategy to increase family economic independence. One promising business opportunity is Tuna Balado Rice Bowl, a practical food product that combines tuna as the main ingredient with the distinctive flavor of balado. This product has broad market prospects because it is easy to produce, has high nutritional value, and is in line with the trend of fast food that is in demand by various groups. In addition, this business can be run with relatively affordable capital and has broad marketing potential through digital strategies such as social media and delivery services. Seeing these opportunities, the Tuna Balado Rice Bowl business can be an alternative home-based business that is competitive, able to increase family income, and contribute to strengthening the local economy in a sustainable manner.

Lumpia ubi ungu is a modern culinary creation that offers an exclusive taste and accompanying health benefits. In the digital era, business prospects are rapidly increasing, with recipes and marketing concepts readily accessible online. Therefore, consumers can take advantage of this convenience to reach these sellers. Lumpia ubi ungu is a highly appealing dish with a combination of flavors and textures that are entirely different from traditional lumpia. Since it is rich in antioxidants, vitamins, and minerals, lumpia ubi ungu is preferred by health-conscious consumers. There is a growing awareness of healthy food; therefore, lumpia ubi ungu has market potential. Lumpia ubi ungu offers more than just culinary innovation it paves the way for promising business opportunities in this digital era. By adopting the right approach, business players can leverage the wave of health trends and digitalization, thus paving their way to success.

In recent years, the judiciary has faced harsh criticism for its tardiness in resolving electoral cases in a free and equitable way. Here, a Marxist theoretical approach is used to identify the issue contemplated. Every society's government should ideally endeavor to create a peaceful and habitable environment by enacting laws that safeguard the interests of its residents and those who live nearby. Since the judiciary, an arm of a democratic government, like the one in Nigeria, is tasked with upholding the law, it becomes quite concerning when this branch of the government is beset by charges and convictions of corruption.  It was suggested that corrupt judges who commit crimes should face a variety of penalties and sanctions, including the death penalty, termination from their position, and public humiliation by being imprisoned for a period of time. Supporting politicians who buy off judges to see through, they ought to be tried and found guilty of bribing public officials. Additionally, they ought to be disqualified from any political office they are running for, since this will lessen judicial corruption, which impedes the development of Nigerian democracy. This report examines Nigeria's problems with corruption. It uses case studies of two nations with comparable issues and histories to provide a comparative perspective. Some of the suggested methods for an efficient performance of oversight functions include evolving reforms, guiding media and civil society engagement, and involving citizens.  

Student discipline is a crucial aspect in the world of education that directly affects the effectiveness of the learning process. This study aims to analyze the implications of punishment on student discipline using a behaviorist learning theory approach. In this theory, punishment functions as a consequence that reduces unwanted behavior, while positive reinforcement aims to encourage expected behavior. A case study of Mrs. Supriyani, a teacher accused of committing violence against students, is the focus of this study. The results of the study indicate that punishment given appropriately and consistently can build a deterrent effect and increase student discipline. However, excessive or unfair punishment tends to have negative impacts, such as emotional resistance and damaged teacher-student relationships. To achieve more effective discipline, a combination of educational punishment and positive reinforcement is needed so that students not only understand the bad consequences of violations but are also motivated to demonstrate good behavior. Prospects for further development of this research include the implementation of restorative justice methods in conflict resolution and strengthening the role of teachers as learning facilitators who educate without having to cause fear.

This study examines the extent to which the compatibility between a student's major and their interests affects their learning experience at Universitas Negeri Medan (UNIMED), particularly in the Accounting Department. The findings indicate that many students feel that their major aligns with their interests, which in turn boosts their enthusiasm for learning. However, some students choose their major due to parental pressure or promising job prospects, which ultimately leads to difficulties in their studies. Additionally, students face various challenges in the learning process, ranging from heavy academic workloads, difficulties in understanding certain subjects, to the pressure of managing time between classes and other activities. These challenges are exacerbated by the demands of mastering accounting technology and adapting to an Outcome-Based Education system. To overcome these obstacles, students employ various strategies, such as improving time management, seeking additional learning resources, joining academic communities, and securing scholarships or part-time jobs for those experiencing financial constraints. This research confirms that the alignment of a major with a student's interests significantly influences their academic success. Therefore, it is essential for the university to provide better guidance in major selection and offer enhanced academic support to help students adapt more easily and succeed in their studies.

The interest in choosing a career as a public accountant is driven by an understanding of job opportunities, good income prospects, professional recognition, and the alignment between individual abilities and the demands of the accounting profession. This study aims to analyze the factors of labor market considerations, soft skills, financial rewards, and social values on students' interest in working as public accountants. This research was conducted at five nationally ranked universities in Bali in 2024, based on uniRank, with a sample of 315 respondents determined using purposive sampling. This study proves that the theory of planned behavior can be a consideration in career choice determination and that expectancy theory can explain that students consider the outcomes they will receive in that career. Additionally, this research can positively contribute to universities in Bali by identifying the factors influencing students' interest in work, thereby improving the education system to be more focused on the choices or interests of each accounting student. The analysis results show that labor market considerations, soft skills, financial rewards, and social values have a significant positive impact on students' interest in becoming public accountants.  

Bouquets have evolved from mere flower arrangements into a work of art that combines elements of aesthetics, creativity, and innovation. This study aims to examine bouquets as an art form by highlighting aesthetic elements, arrangement techniques, and their role in the creative industry. The method used in this study is descriptive qualitative with a literature study approach from various relevant journal references and articles. The results of the study indicate that bouquets not only have aesthetic value but also reflect artistic expression through the selection of colors, shape compositions, and various arrangement techniques. Innovations in making bouquets, such as the use of flannel, snacks, and recycled materials, are expanding the scope of bouquet art in the creative industry. In addition, bouquet art also contributes to the development of the community's economy through increasing business opportunities. Although bouquet art faces challenges such as market competition and fluctuations in raw material prices, its prospects remain promising with the development of technology and product personalization trends. Therefore, continuous innovation is needed so that bouquet art remains relevant and can continue to develop as part of the wider creative industry.

Company value is one of the main indicators used by investors to assess the performance and prospects of a company. This study aims to analyze the influence of liquidity, solvency, and profitability on the value of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research sample consisted of 20 companies selected using the purposive sampling method. Data analysis was carried out by multiple linear regression using SPSS 27 software. The results show that liquidity has a negative and significant effect on company value, solvency has a positive and significant effect on company value, while profitability does not have a significant effect on company value. These results indicate that management must pay attention to efficiency in managing liquid assets, maintain a balance between debt and its own capital, and consider other factors other than profitability in increasing company value.  

This study explores the potential and challenges of the Treasury Single Account (TSA), which the cur-rent government of Nigeria has recently fully implemented to drive economic growth and development. The government aims to close gaps and plug leaks in government funds while ensuring a robust finan-cial management system to guarantee transparency and efficiency in the administration of public fi-nancial resources. The paper provides a conceptual understanding of TSA and discusses its anticipated benefits to Nigeria’s economy, particularly in the context of financial management and control. Key benefits include reducing the cost of government borrowing, ensuring optimal utilization of govern-ment financial resources, and consolidating various government accounts into one unified account. The study also examines the structure of the TSA system and its various accounts, including the TSA pri-mary account. In addition, the paper highlights the goals of the TSA, such as improving accountability and reducing corruption. After discussing the potential and challenges associated with implementing the TSA, the study concludes that political will, integrity, and commitment are crucial for overcoming these challenges. Successful implementation of the TSA system requires addressing identified obstacles to realize the anticipated benefits, which would significantly enhance the efficiency of financial man-agement in Nigeria.

The advent of autonomous shipping is poised to revolutionize global maritime transport by enhancing efficiency, safety, and sustainability. This study investigates the current state and future prospects of autonomous vessels in the shipping industry. The primary objective is to analyze the technological advancements, regulatory challenges, and economic implications associated with the integration of autonomous ships. A mixed-methods approach, combining qualitative and quantitative research, was employed, including a review of relevant literature and case studies of existing autonomous shipping projects. The findings reveal that while autonomous ships offer significant benefits such as reduced operational costs, lower emissions, and fewer human errors, there are challenges related to legal frameworks, cybersecurity, and public acceptance. The implications of this research highlight the need for international cooperation and the development of new regulations to support the widespread adoption of autonomous shipping technologies. This transformation could lead to a more efficient, environmentally friendly, and cost-effective global maritime transport system.

Firm value is the ratio between stock price and book value. The high value of the company attracts investors to invest their capital in the company, it indicates that the company has good prospects in the future. The purpose of this study was to determine the effect of the current ratio, debt to equity ratio, total asset turnover and audit committee on firm value. The population is manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 financial statements. The sample was determined by purposive sampling technique with certain criteria and obtained a sample of 17 companies. This research uses multiple linear regression analysis method assisted by SPSS Ver.26 program. The results of this study indicate that the current ratio has a negative and significant effect on firm value, while the debt to equity ratio, total asset turnover and audit committee have no effect on firm value.

Transactions using mobile money currently have quite promising prospects in the financial sector and are expected to increase financial inclusion. Financial inclusion needs to be increased through the use of mobile money. However, trust also needs to be increased to support the use of mobile money. This research aims to determine the role of trust as an intervening variable in the use of mobile money on financial inclusion in society in East Tanjung Jabung Regency, Jambi, Indonesia. Data analysis was carried out using the Partial Least Square (PLS) method. The research results show that mobile money influences financial inclusion either directly or mediated by trust.

This article examines the important role of law in promoting economic development and ensuring the well-being of people in Indonesia. It analyzes the legal framework that governs economic activities, focusing on principles and regulations that facilitate economic growth, protect rights, and promote social justice. This article explores the evolution of Indonesia's legal system in response to economic challenges and opportunities, highlighting key laws and policies that have shaped the nation's economic landscape. This includes an analysis of the constitutional foundations of Indonesia's economic system, with a special emphasis on Article 33 of the 1945 Constitution, which mandates a "people's economy" based on the principles of kinship, cooperative ownership, and state control over vital resources. Furthermore, this article discusses the challenges and prospects of using the law as a tool to achieve sustainable and inclusive economic development. It emphasizes the importance of legal certainty, regulatory efficiency, and the protection of public interests in fostering a conducive investment climate and promoting equitable economic growth. The article also discusses the role of law in addressing important issues such as environmental protection, labor rights, and consumer protection, highlighting the linkages between economic development and social welfare. By examining Indonesia's experience, this article contributes to a deeper understanding of the complex relationship between law and economic development in the context of developing countries.

Stunting is a public health issue that can adversely affect children's growth and future prospects. Stunting poses a threat to the achievement of the second global Sustainable Development Goal (SDG). One effort to address this problem is by providing knowledge to the community about stunting. This effort can be pursued through activities such as stunting seminars. A seminar was held in Kedungjambe Village on November 20, 2024, with the theme "United Against Stunting: Realizing a Golden Generation." The methods employed included observation, solution formulation and planning, implementation, and evaluation. The outcome of this community engagement activity showed high enthusiasm among seminar participants regarding stunting issues, accompanied by a solid understanding of the material presented.

The prospects of Islamic banking in Indonesia, when viewed from the real sector, are quite positive. Because, the operationalization of Islamic education does not matter! interest, and the income comes from the retum for the harvest! for projects financed or margin financing the sale and purchase of goods. In this way, it can be ascertained, that theoretically Islamic banking is very interested in encouraging the progress of the nile sector. The most important thing for Islamic banking is that no matter how advanced and developed it is, it will never leave the real sector, because it is from this sector that banking activities emerge. Unlike the conventional banking system, the monetary sector has grown far away from the real sector of Inl. This is because, with interest, money has shifted from just a medium of exchange to a commodity. 

The Goes to Campus program is a program that provides insight into various aspects of campus life, such as available study programs, academic environment, career prospects, and direct experience of the lecture atmosphere to students. The purpose of the evaluator's role is to transmit the Goes to Campus program to the effectiveness of school programs using the Goal Oriented Evaluation Model (GOEM), which focuses on achieving program objectives. The results of the study indicate that this program is relevant and has a positive impact on students' understanding of the world of lectures. The implication of this study is the need to develop similar programs with adjustments to student needs and the implementation of more mature strategies.

The web-based land transportation management system is a modern solution for managing transportation operations by utilizing web technology to facilitate monitoring, scheduling, and optimization of fleet usage. This study aims to analyze the strengths, weaknesses, opportunities, and threats in the implementation of a web-based land transportation management system using SWOT analysis. The results of this study are expected to serve as a guide for companies or transportation management agencies in designing and developing efficient and effective systems. Although there are several challenges, such as dependency on stable internet infrastructure and relatively high implementation costs, the potential benefits, such as increased operational efficiency, cost reduction, and improved customer service quality, make this system highly relevant and have strong prospects for application in the land transportation industry.