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Rian Hendriyana Dwi Imanta; Fairuz Rafi Fadlurrahman; Maya Ganda Ratna; Giska Tri Putri

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

Congenital Megacalyces is a rare anomaly of the renal pelvis-calyceal system characterized by non-obstructive calyx dilatation due to renal medulla hypoplasia. This condition is often misinterpreted as hydronephrosis, leading to unnecessary surgical interventions. Advances in genomic technology and precision imaging have opened up opportunities to understand the molecular basis and anatomical structure of this anomaly more deeply. A literature review was conducted through PubMed, ScienceDirect, and Google Scholar, covering publications that discuss the relationship between genomics, imaging, and clinical management of congenital kidney abnormalities. The integration of Next Generation Sequencing (NGS), 3D MRI reconstruction imaging, and AI-based radiomics analysis has proven to enhance diagnostic accuracy, differentiate between obstructive and non-obstructive abnormalities, and assist in determining appropriate conservative therapies. Case studies demonstrate the association between SETBP1 mutations and the development of bilateral megacalyces, as well as the effectiveness of long-term monitoring based on multimodal data. The integration of genetic, imaging, and clinical data is a strategic step toward precision medicine in the management of Congenital Megacalyces. This approach improves diagnostic accuracy, reduces unnecessary invasive interventions, and supports individualized therapy based on genetic and anatomical risk factors.

Harmen Harmen; Taufik Al Ikhwan; Riswan Rambe

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Koperatives are a form of people-based economic organization that play a strategic role in improving community welfare and strengthening the national economy. However, many cooperatives still face organizational and managerial challenges that limit their economic performance. This study aims to analyze the relationship between cooperative organizational structures, governance mechanisms, and the economic performance of cooperatives in the context of modern economic transformation. A qualitative descriptive approach was employed to gain an in-depth understanding of organizational practices within cooperatives. Data were collected through in-depth interviews, participatory observation, and document analysis involving cooperative managers, members, and supervisors selected purposively. The findings indicate that cooperatives with clear organizational structures, professional management, transparent governance, and active member participation tend to demonstrate better economic performance and sustainability. Conversely, weak organizational arrangements and low member involvement are associated with stagnation in cooperative economic activities. These results highlight that organizational quality is a key determinant of cooperative success, not merely financial factors. The study implies that strengthening cooperative governance, improving human resource capacity, and enhancing member participation are essential strategies to increase the competitiveness of cooperatives in the digital economy era. This research contributes to the development of cooperative economic theory and provides practical recommendations for cooperative managers and policymakers.

Dea Sholihatun Ni'mah; Devanda Rizky Novianti; Isnaini Habibatuzzahra; Muhammad Yusron Yusuf; Muhammad Nur Ashin

This study examines the semantic aspects of the poetry anthology Penyair Tanpa Bait by Ahmad Zayn, a contemporary poetic work characterized by free structure and the absence of conventional stanzas. The background of this research is rooted in the need to understand how meaning is constructed in modern poetry that departs from traditional poetic forms. The objective of this study is to describe and analyze lexical, grammatical, and referential meanings contained in the poems in order to reveal their overall semantic structure. This research employs a qualitative descriptive method with a semantic analysis approach. The data consist of words, phrases, and poetic lines selected from the anthology, which are analyzed through stages of data identification, classification, and interpretation of meaning. The findings indicate that the poems predominantly utilize lexical meanings as the foundation of interpretation, while grammatical structures and referential meanings function to strengthen symbolic and contextual meanings. The absence of stanza divisions encourages a continuous flow of meaning that emphasizes semantic cohesion rather than formal structure. The implications of this study contribute to the field of linguistic and literary studies by enriching semantic analysis of contemporary Indonesian poetry and providing a framework for interpreting non-conventional poetic texts.

Nurhaliza Witriani; Rizal Amirulloh; Dine Meigawati

Public Service And Governance Journal 2026 Universitas 17 Agustus 1945 Semarang

The Job Loss Guarantee Program (Jaminan Kehilangan Pekerjaan/JKP) is a social protection scheme designed to support workers affected by employment termination. However, its implementation at the local level still faces significant challenges. This study aims to examine the implementation of the JKP program in handling layoffs at the Manpower and Transmigration Office of Sukabumi Regency. The research employs a qualitative descriptive approach, using observation, in-depth interviews, and documentation studies as data collection techniques. Data analysis is conducted using Edwards III’s policy implementation model, which focuses on communication, resources, disposition, and bureaucratic structure. The findings reveal that the implementation of the JKP program in Sukabumi Regency has not yet been optimal, as reflected in the low proportion of laid-off workers who successfully receive JKP benefits compared to the total number of layoffs. In terms of communication, policy information has been delivered formally and consistently, but its outreach and intensity remain limited. Resource constraints, particularly in human resources and budget allocation, also hinder effective implementation, despite adequate authority and supporting facilities. Meanwhile, implementers demonstrate a positive disposition and strong commitment, whereas bureaucratic structure issues persist due to the absence of specific standard operating procedures and fragmented institutional roles. This study concludes that strengthening communication, resources, and bureaucratic structure is essential to improve the effectiveness of JKP program implementation at the local level.

Aditya Pratama Putra; Ardani Eka Putra; Muhamad Albaihaqi Naufal Andewa; Feri Widiyanto; Ito Setiawan

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

PT Telering Distrindo is a telecommunications distribution and retail company whose operations rely heavily on information systems. As the business expands and transaction volumes increase, higher demands for system security and reliability require a strategic evaluation of information technology (IT) implementation to ensure alignment with business objectives. This study aims to analyze the condition of the IT infrastructure at PT Telering Distrindo and to formulate development strategies using the Ward & Peppard framework. The research methods include literature review, system observation, IT architecture analysis, and interviews with internal stakeholders. The results show that the company has implemented core systems such as aPOSPlus, aBusinessPlus, and the PPOB TR Reload application, which play an important role in supporting business operations. However, several weaknesses remain in system security, integration, and IT risk management. The SWOT analysis identifies strengths in access control and authentication mechanisms, opportunities to leverage security as a competitive advantage, and threats from cyberattacks and high dependency on IT infrastructure. The study concludes that the Ward & Peppard framework provides a comprehensive strategic perspective and serves as a foundation for developing a more structured, secure, and sustainable IT strategy to support business growth.

Arlina Arlina; Mutia Annisa; Nur Zannah; Zaidan Hamdani

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to describe the implementation of scientific learning strategies in the 2013 Curriculum in Islamic Religious Education and its impact on the activeness of third-grade students at SD Negeri 101765 Bandar Setia. This research employed a qualitative approach with a phenomenological design. Data were collected through observation, interviews, and documentation, and analyzed using data reduction, data display, and conclusion drawing techniques. The results indicate that the application of scientific learning steps (5M), namely observing, questioning, collecting information, associating, and communicating, effectively enhances students’ activeness in asking questions, participating in discussions, and communicating learning outcomes. The learning process becomes more interactive, enjoyable, and meaningful. However, several challenges remain, including limited instructional time, differences in students’ literacy abilities, and less conducive classroom conditions. Therefore, more structured lesson planning and adaptive learning strategies are required to achieve optimal learning outcomes in Islamic Religious Education.

M. Fiqram Chan Safetra; Nayla Desviona; Helmina Helmina; Amelia Rianti; M.Rezan Prayogi

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Graph theory as a branch of discrete mathematics has experienced significant development in its application to modern complex network systems, particularly in digital social networks and transportation systems. This research aims to analyze fundamental concepts of graph theory, examine characteristics of cycle detection algorithms along with their computational complexity, investigate their application in digital social network analysis, and explore their implementation in digital transportation system optimization. The research method employs a qualitative approach with library research focusing on scientific literature from 2020-2025 period from accredited academic databases such as Scopus, Web of Science, and IEEE Xplore, utilizing thematic analysis techniques to identify meaningful patterns from the examined literature. Research findings indicate that fundamental graph theory concepts including vertices, edges, and graph classifications form the foundation for relational structure modeling. Cycle detection algorithms such as Depth-First Search, Union-Find, and Tarjan demonstrate effectiveness with O(V+E) complexity for large-scale graphs. Applications in digital social networks facilitate community identification through Multi-View Clustering, centrality analysis for influencer detection, and understanding viral information dissemination patterns. Implementation in digital transportation systems demonstrates route planning optimization using Dijkstra and Bellman-Ford algorithms, vulnerability analysis through articulation point and bridge identification, and bottleneck detection with betweenness centrality. The research concludes that integration of graph theory in discrete mathematics education enhances critical thinking skills and real-world application understanding, with recommendations for algorithm development for massive dynamic graphs and machine learning integration in graph algorithm optimization.

Tri Utami; Jesica Imanuela Halolo; Reni Susanti; Faisal Dudayef

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This qualitative research, employing a literature review method, aims to dissect the massive influence of digital media on the shifting social structures of Generation Z. The findings indicate that technology has transformed interaction patterns from physical encounters to continuous digital communication, creating new forms of sociability that are expansive yet often superficial. The process of identity formation now relies heavily on self-curation in cyberspace, where digital metrics serve as benchmarks for validation, frequently triggering psychological pressure. This phenomenon also impacts the weakening of traditional parental authority due to the intergenerational digital divide. Although Gen Z is adept at building social capital through interest-based virtual communities, the risk of polarization remains a concern. Regarding value orientation, there is a shift toward authenticity and work flexibility that prioritizes personal meaning. Given its ambivalent impact on mental health, the study concludes that a synergy of robust digital literacy, strengthened family roles, and platform policies prioritizing user well-being is essential to navigate this social transformation.

Andi Setiadi Manalu; Erwin Sirait; Arifin Tua Purba; Lasminar Lusia Sihombing; Roy Sahputera Saragih +2 more

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program is entitled Improving Microcontroller Competence of Students of SMK Negeri 3 Pematangsiantar through Arduino Training Based on Industrial Practice and is implemented as a follow-up to the school's official request to invite university practitioners as guest teachers in order to strengthen industry-based vocational learning. The activity was carried out on November 27, 2025 at the Computer Laboratory of SMK Negeri 3 Pematangsiantar involving 50 grade XI students, and guided by Andi Setiadi Manalu, S.Kom., M.Ti as the main instructor of Arduino material which focuses on the introduction of microcontrollers, basic programming, sensor integration, and simple automation project design. The purpose of this activity is to improve students' technical competence in the field of embedded systems while fostering work readiness through real-world practice-based learning experiences. The implementation method uses an experiential learning and project-based learning approach, which combines brief conceptual explanations with direct practice, technical discussions, and problem-based project assignment completion. The evaluation results show an increase in students' understanding of microcontroller functions, programming logic structures, and the ability to connect hardware and software in one work system. In addition, students demonstrated increased motivation, confidence, and interest in industrial technology, as reflected in their active participation during the practicum and their successful independent completion of functional prototypes. Overall, this activity proved effective in strengthening the technical competencies of vocational high school students and supporting the implementation of the link and match policy between vocational education and the needs of the industrial world, while also emphasizing the strategic role of higher education institutions in supporting the improvement of human resource quality at the vocational high school level.

Olivia Lisna Wati; Nayla Desviona; Novi Permasari; M. David Alfikri; Raja Abdul Rahman Shah

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Set theory is one of the fundamental concepts underlying the structure of discrete mathematics and computer science and plays a crucial role in understanding various advanced topics, such as relations, functions, mathematical logic, and other discrete structures. This concept serves as the foundation for developing a systematic and structured mathematical mindset. This paper aims to explain the fundamental concepts of set theory, review its significance in discrete mathematics, and outline how to present sets and basic operations on sets, such as union, intersection, complement, and difference. The method used in this paper is a literature study by reviewing, collecting, reading, and analyzing data from various relevant written sources, both textbooks and scientific articles. Through this study, students are expected to be able to understand set theory more comprehensively. Thus, it can be concluded that set theory is not merely an introductory topic, but rather a formal framework that defines the validity of logic and structure in modern discrete systems.  

Widyantoro Yuliatmojo; Anita Tri Utami; Nindita Pramuktisari; Shela Rahmadhani

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to examine in depth the organizational structure and communication patterns implemented by Karang Taruna Sendang in Karanglor Village, Manyaran District, over a three-month research period. Using a qualitative descriptive approach, data were gathered from primary sources through direct interviews and observations, as well as secondary sources including organizational documents involving fifteen informants consisting of the chairperson, administrators, and active members. The research subjects were determined using a purposive sampling technique, and data analysis was conducted through an interactive model, while data validity was ensured through triangulation of sources, methods, and time. The findings indicate that Karang Taruna Sendang implements an all-channel (star) communication pattern characterized by open deliberation mechanisms prior to the execution of every activity agenda. This effective communication pattern and smooth information flow have proven capable of minimizing organizational barriers and generating various tangible work programs that provide positive contributions to youth development and the welfare of the community in Karanglor Village.

Wahyu Insani; Suwadi Suwadi

Jurnal Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

In this study, the CIPP (Context, Input, Process, Product) evaluation model was used to assess the implementation of the People's School Education Program in its early stages. People's schools are an alternative education method designed to improve access to education for vulnerable socioeconomic groups. This study employed a descriptive qualitative methodology and employed a case study design. Data were collected through analysis of institutional documentation and in-depth semi-structured interviews with educators and administrators directly involved in program implementation. The four main components of the CIPP model were used to analyze the obtained data thematically. The results indicate that the program has been contextually designed to meet the needs of the target community. In terms of input, the program is supported by institutional commitment to implementation, although there are still limitations related to learning facilities and the availability of human resources. In terms of process, program activities are implemented adaptively, and in terms of product, initial progress is seen in increasing learning motivation and strengthening student character. Overall, the findings of this study demonstrate progress in the early stages of implementation and suggest that ongoing evaluation is needed to support program refinement and sustainability.

Fadhilah Medy Putra Ramadhan; Agus Hermanto

Jurnal Penelitian Komunikasi dan Sosialisasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

Social media provides significant benefits in life, one of which is as a communication and promotional tool. Instagram, as the platform with the second most users in the world, is a strategic medium for promotion. This study analyzes RFAS Music's strategy in utilizing Instagram to promote the song "Berona" by Rizky Febian. This study uses a descriptive qualitative approach with structured interviews, observation, and documentation methods. The collected data are analyzed through the process of data reduction, data presentation, and drawing conclusions. The theories used are the Technology Acceptance Model (TAM) which emphasizes technology acceptance and Quesenberry's Theory which emphasizes marketing communications. The results of the study indicate that RFAS Music successfully implemented an Instagram social media marketing strategy to create interaction and attract the attention of the target audience. This strategy not only increases audience awareness of the new song but also strengthens RFAS Music's position in the music industry. Thus, this study can be concluded that RFAS Music's strategy is a social media promotion strategy that pays attention to the level of efficiency and the times. By implementing the strategy and linking it to marketing communications, RFAS Music successfully promoted the launch of Rizky Febian's song "Berona." The study suggests that it would be better if this promotional activity also used other platforms that are currently equivalent and as widely used as Instagram. and continue to improve interesting strategies.customers

Karina Salsabila; Fina Diah Ayu Wulandari; Mohamad Afrizal

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2026 Asosiasi Periset Bahasa Sastra Indonesia

Film as a cultural text never exists independently but is always connected to previous texts that form a network of meanings. The phenomenon of film remakes demonstrates a strong intertextual relationship, as seen in My Annoying Brother in its South Korean and Indonesian versions. This study examines the intertextual relationship between the two films and analyzes the ways the story is reworked within different social and cultural contexts. The purpose of this research is to investigate the intertextual relations between the South Korean version as the source text and the Indonesian version as the transformed text by applying the concepts of opposition, transposition, and transformation. This study employs a qualitative descriptive approach using an observation method through careful and repeated film viewing, accompanied by note-taking of important dialogues and significant scenes. The research data consist of narrative elements of the films, including plot, characters, conflict, setting, and cultural values. The findings reveal that although both films share similar narrative structures and central conflicts, the Indonesian version incorporates local cultural adaptations that generate new meanings within the context of cross-cultural film remakes.

Sylsiani Mursalim; Galih Adi Sulistyo; Syaiful Syaiful; Ringo Taufan Laode; Rina Sutriana +1 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze policy integration and the level of public participation in the implementation of coordination meetings on public transportation provision in Southeast Sulawesi Province as a strategic effort to improve the quality of land transportation services. This coordination meeting was held on December 3, 2025, involving various stakeholders, including the Southeast Sulawesi Provincial Transportation Agency, the Regency/City Transportation Agency throughout Southeast Sulawesi, Perum DAMRI, and the Passenger Transportation Legal Entity. The research method used was descriptive qualitative with a policy and institutional analysis approach, supported by data from discussions, meeting minutes, and related policy documents. The results showed that the coordination meeting activities were able to strengthen policy understanding between agencies, increase the effectiveness of institutional coordination, and encourage synergy between the role of the government and transportation business actors. In addition, this forum also played a significant role in formulating joint strategies to improve the quality of public transportation services, including aspects of route planning, service standards, and operational sustainability. Through a structured coordination mechanism and discussion, each party gained a more comprehensive understanding of their respective roles, authorities, and responsibilities in the implementation of regional transportation. Thus, this coordination meeting is an important instrument in supporting collaborative and public service-oriented transportation governance.

Aghisna Tsanil Mafasa; Ana Zahratun Nisa; Melinda Wahyu Ningrum; Umi Lailatul Maghfiroh; Anom Dwiyantoro +1 more

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This research traces the role of classical Islamic intellectual traditions in shaping the direction and character of the contemporary Islamic education system at the Al Asror Islamic Boarding School, Gunung Pati, Semarang. This study highlights the preservation and adaptation of the main elements of turats such as the study of the yellow book, sanad-based teacher-student relations, oral learning patterns, and the development of manners and learning ethics which are maintained as the methodological foundation of Islamic boarding schools. In the context of educational modernization, this study observes how the tradition undergoes adjustment without losing its epistemological roots. Using a qualitative approach, this study explores classroom learning practices, curriculum structure, and views of pesantren stakeholders through observation, in-depth interviews, and document analysis. Field findings show that the Al Asror Islamic Boarding School is able to combine classical scientific heritage with modern educational needs, including the implementation of more systematic learning strategies, strengthening curriculum management, and the use of digital technology as a means of supporting learning. The synergy between traditional values and the demands of this era confirms that turats are not only relevant, but also remain a source of values, ethos, and a framework of thinking that enriches Islamic boarding school educational innovations. Furthermore, the results of the study emphasize that the ability of pesantren to harmonize classical intellectual heritage with social, technological, and pedagogical developments is a strategic factor for the resilience, continuity, and competitiveness of Islamic education in the modern era.

Nazla Meyvida; Izma Aulia Rachmat; Lestari Amelia; Sri Mulyeni

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Divorce is the legal and religious termination of a husband-wife relationship. This severance of the relationship can have psychological consequences, making children more susceptible to depression. These psychological impacts include deep sadness, resulting in depression, feelings of loss, shame, anger, disappointment, denial, self-acceptance, and feelings of blame toward the parents. These psychological impacts are naturally the result of the support, emotional support, and presence of the parents before, during, and after the divorce. This study employed a qualitative research method with a phenomenological approach, conducted through semi-structured interviews. The aim is to raise awareness among readers that divorce not only impacts the husband and wife but also the psychological impact on children, which is often considered unimportant. However, the mental health of children after divorce is a crucial issue that requires attention. This is where the role of parents is crucial in shaping their character and psychological development. This study concludes that children who are victims of divorce tend to seek out activities outside the home, as the integrity of their home is no longer there. Children experience sadness and loss most acutely. Furthermore, children are more wary of future relationships due to a loss of trust in the meaning of romantic relationships. Low self-acceptance also makes it difficult for children to control their emotions.

Yasmir Yasmir; Mela Sari; Tarjo Tarjo

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Usaha Mikro Kecil Menengah (UMKM) play a strategic role in Indonesia’s economy, serving as key drivers of inclusive economic growth and major contributors to employment creation. Despite their importance, many UMKM operators continue to face significant challenges in financial management, particularly due to the absence of structured and systematic financial record-keeping practices. This condition is also evident among UMKM in Kuning Gading Village, Unit XVIII Kuamang Kuning, where most businesses are still managed in a traditional manner with inadequate bookkeeping systems. This community service program aims to enhance financial literacy and strengthen the capacity of UMKM actors to implement simple bookkeeping as a foundation for effective business financial management. The methods employed include needs assessment through field observation, educational and practical training sessions, hands-on mentoring, and evaluation using pre-test and post-test instruments. The results indicate a significant improvement in participants’ understanding and skills related to transaction recording, separation of business and personal finances, and preparation of simple cash flow statements. Evaluation outcomes show an increase in competency scores from an initial range of 20%–40% to 75%–85% after the training. Furthermore, the program fostered a positive shift in participants’ mindset toward more professional and accountable business management practices. Therefore, the implementation of simple bookkeeping is proven to be an effective initial strategy for strengthening MSME financial governance and supporting sustainable business development at the local level.

Intan Nuraini; Wahdah Wahdah; Muflih Muflih

Ikhlas : Jurnal Ilmiah Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study investigates the incorporation of Sufi-oriented values into the management practices and production processes of MADA Drinking Water operated by the Ahlus Shafa Wal Wafa Islamic Boarding School Foundation. The research focuses on the Syafi’i ethical concept known as Giti–Gito, which encompasses spiritual and moral values including sincerity, patience, inner richness, holistic physical and spiritual well-being, as well as fairness in sharing resources. The main aim of this study is to examine how these values are implemented within pesantren-based business management and to assess their impact on employees’ work attitudes, leadership styles, and interpersonal relations in the workplace. This research employs a qualitative case study method. Data were gathered through semi-structured interviews, participant observation, and a review of relevant institutional documents. The findings reveal that the implementation of Giti–Gito values has successfully shaped a work environment grounded in religious ethics, social harmony, and humanistic principles. The Giti aspect strengthens employees’ commitment to sincerity, patience, and accountability in carrying out their responsibilities, while the Gito aspect contributes to enhancing employee welfare and fostering a sense of social responsibility. Although challenges remain in reconciling spiritual values with modern management demands, the integration of both spiritual and professional dimensions has demonstrated its effectiveness in creating a productive, ethical, and sustainable organizational environment.

Ahmad Afendy Susanto; Sofia Ulfah; Junirin Junirin; Sudarmin Sudarmin; Rasyiid Yoga Pradita

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Corporate financial performance is an important factor in maintaining business sustainability amid increasingly intense competition. One of the commonly used indicators of financial performance is Return on Assets (ROA), which reflects a company’s ability to generate profits through the efficient use of its assets. Corporate profitability is influenced by various internal factors, including capital structure and liquidity. This study aims to analyze the effect of Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Assets (ROA). This research employs a quantitative approach using secondary data obtained from corporate financial statements. The research sample consists of 36 observations selected through purposive sampling. Data analysis techniques include descriptive statistical analysis and multiple linear regression analysis using SPSS software. The results show that, partially, the Debt to Equity Ratio does not have a significant effect on Return on Assets, while the Current Ratio has a positive and significant effect on Return on Assets. Simultaneously, Debt to Equity Ratio and Current Ratio have a significant effect on Return on Assets, with Current Ratio being the most dominant variable. The findings indicate that effective liquidity management plays a crucial role in improving corporate profitability. The implications of this study are expected to provide useful insights for corporate management in making financial decisions, particularly related to liquidity management and capital structure.