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This study aims to determine the influence of product, price, distribution channels, and promotion on customers’ purchasing decisions of Sweety baby diapers at PT Hansel Duta Niaga Pratama Batam. This research uses a quantitative approach. The population in this study consists of all customers who purchased Sweety baby diapers at PT Hansel Duta Niaga Pratama Batam. The sampling technique employed was purposive sampling, with a total of 105 respondents. The results indicate that, partially, the product and promotion variables have a positive and significant effect on purchasing decisions, while price and distribution channels do not significantly influence purchasing decisions. Simultaneously, the variables of product, price, distribution channels, and promotion have a positive and significant effect on the purchasing decisions of Sweety baby diapers at PT Hansel Duta Niaga Pratama Batam. These findings are expected to serve as a useful reference for the company in developing more effective marketing strategies, particularly by focusing on improving product quality and promotional efforts to encourage consumer purchasing decisions.

This study aims to examine and analyze the effect of capital structure and fixed asset turnover on return on assets (ROA) at PT Argo Pantes Tbk during the period 2013–2022. The research employs a quantitative method with a statistical analysis approach, using secondary data obtained from the company’s financial statements. The data analysis techniques include classical assumption tests, namely normality, multicollinearity, heteroscedasticity, and autocorrelation tests, followed by multiple linear regression analysis. Hypothesis testing is conducted through the coefficient of determination, partial statistical testing (t-test), and simultaneous statistical testing (F-test). The results indicate that capital structure has a significant effect on return on assets. This is evidenced by a t-value of 2.986, which is greater than the t-table value of 2.36462, and a significance level of 0.020, which is lower than 0.05. These findings suggest that an optimal capital structure plays an important role in improving the company’s profitability performance. Therefore, capital structure management should be considered a strategic factor by management in enhancing financial efficiency and overall corporate performance.

This study examines the effect of financial ratios on dividend policy with sales growth as a moderating variable in technology sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. Dividend policy is an important corporate decision because it reflects management considerations in balancing company growth and shareholder returns. The independent variables used in this research are profitability, liquidity, and leverage, while dividend policy is the dependent variable and sales growth acts as a moderating variable. Profitability is measured using Return on Assets (ROA), liquidity is proxied by the Current Ratio (CR), leverage is measured using the Debt to Equity Ratio (DER), and dividend policy is measured by the Dividend Payout Ratio (DPR). This study employs a quantitative approach using secondary data obtained from the annual financial statements of technology sector companies listed on the Indonesia Stock Exchange. The data are analyzed using multiple linear regression and moderated regression analysis.The results show that profitability does not have a significant effect on dividend policy, indicating that net profit generated during the year is not the main consideration in dividend distribution decisions within technology companies. Liquidity has a significant effect on dividend policy, suggesting that companies with stronger short-term financial conditions tend to have a greater ability to distribute dividends. Leverage also significantly affects dividend policy, implying that the level of corporate debt influences management decisions regarding dividend payments. Furthermore, sales growth does not moderate the relationship between profitability and dividend policy. However, sales growth is proven to moderate the effect of liquidity and leverage on dividend policy. These findings provide insights for management and investors in understanding dividend policy determinants in technology sector companies in Indonesia.

This study aims to analyze the implementation of the Management Internship Program (KKM) and its contribution to improving students' professional competence at the Medan Amplas District Office. The background of this study stems from the need for higher education to produce graduates who not only master theory but also possess practical skills appropriate to the demands of the workplace, particularly in government administrative environments. This study used a qualitative descriptive method through in-depth interviews, questionnaires, and direct observation of KKM participants and field supervisors. The results showed that the KKM program had a significant impact on improving students' professional competence. Improvements were seen in hard skills, such as understanding of government administration (88%), ability to use office applications (81%), and report preparation (76%). In addition, there was a significant increase in soft skills, including communication skills (92%), discipline (85%), and self-confidence in completing tasks (78%). Direct interaction with employees and the community and active guidance from field supervisors were key supporting factors in the program's effectiveness. However, the study also identified several obstacles such as limited supervision and high agency workload. Overall, this study concludes that KKM plays an important role as a contextual learning tool that is able to improve students' professional competence through the application of theory to real practice in the government environment.

The use of Large Language Models (LLMs) in scientific research is becoming increasingly widespread, but presents epistemic risks that are not yet fully understood. This article discusses how the probabilistic mechanisms of LLM can produce outputs that appear correct and justified but are actually dependent on epistemic luck, thus resembling the Gettier case pattern. Through a conceptual study approach, this research clarifies concepts, analytically reconstructs the generative structure of LLM, and conducts a normative analysis of its implications for scientific accountability and authorship. The results of the analysis show that Algorithmic Gettier Cases (AGCs) occur when linguistic coherence deceives users and creates the impression of justification, even though the truth that emerges is statistical coincidence and is not supported by valid causal relationships. This condition poses a serious challenge to the attribution of knowledge and author responsibility in the production of academic texts. To address this issue, this article proposes the principle of Hyper-Justification Obligation, which is the ethical obligation for researchers to actively verify and causally reason every AI output before using it in scientific works. This research provides a theoretical contribution to understanding the epistemic risks of LLM and offers an ethical foundation for academic practice in the era of generative AI.

Changes in intergovernmental fiscal transfer policies and the increasing emphasis on spending efficiency in Indonesia have encouraged regional governments to strengthen fiscal independence through the optimization of locally generated revenues, particularly local taxes. This study aims to evaluate local tax performance as a strategic instrument for supporting regional fiscal autonomy and fiscal resilience under fiscal decentralization. The analysis focuses on regional governments in Lampung Province during Fiscal Years 2019–2023. Using a descriptive quantitative research design, this study employs secondary data obtained from audited regional financial reports. The analytical framework applies a value for money approach to assess local tax effectiveness, complemented by growth ratio analysis to examine revenue dynamics over time. The findings indicate that local tax performance varies considerably across regions, revenue growth remains volatile, and fiscal resilience is more likely to emerge in regions where effectiveness and growth are relatively balanced. Overall, the results suggest that strengthening fiscal autonomy requires not only achieving revenue targets but also ensuring stable and sustainable local tax performance.

The development of information and communication technology in the digital era has increased access to and productivity of scholarly publications, while also creating challenges in managing academic literature and references. Final-year students, particularly those from non–Information Technology programs, often experience difficulties in organizing references systematically, maintaining citation consistency, and avoiding unintentional plagiarism. This article aims to describe the implementation and outcomes of a community service program that provided training on the use of Mendeley as a personal digital library for managing scholarly literature. The program was conducted over two days using a participatory and hands-on approach involving students from Universitas Tamansiswa in Padang. The training methods included conceptual lectures, live demonstrations, and practical sessions covering Mendeley installation, reference management, automatic citation, and bibliography generation. The results indicate improvements in participants’ understanding and skills in reference management, as well as increased awareness of academic integrity. Overall, the training proved effective in enhancing efficiency and writing quality in the preparation of theses or final projects.

Digital transformation and advances in artificial intelligence (AI) have fundamentally changed the demands of the workplace, creating a gap between graduate competencies and industry needs. This study aims to evaluate the effectiveness of AI Agent-based career adaptability psychoeducation as a community empowerment strategy to improve the work readiness of high school/vocational school and university graduates. The study design used a descriptive-interventional approach with 27 participants who participated in a four-week online training. Data were collected through a pre-post survey using the Career Adapt-Abilities Scale (CAAS) and qualitative observations during the training. The results of the Wilcoxon Signed-Rank test showed a significant increase in career adaptability scores (Z = –4.543, p < .001), with all participants experiencing increased career adaptability. Observations showed that participants became more confident, reflective, and proactive in designing their career directions after interacting with the AI ​​Agent. These findings indicate that psychoeducational interventions integrated with intelligent technology can strengthen the adaptive capacity and work readiness of the younger generation. Theoretically, this study expands the application of the career adaptability concept in the context of AI-based learning; In practice, the results provide a relevant community empowerment model for educational and employment institutions in the era of digital disruption.

Digital transformation and advances in artificial intelligence (AI) have fundamentally changed the demands of the workplace, creating a gap between graduate competencies and industry needs. This study aims to evaluate the effectiveness of AI Agent-based career adaptability psychoeducation as a community empowerment strategy to improve the work readiness of high school/vocational school and university graduates. The study design used a descriptive-interventional approach with 27 participants who participated in a four-week online training. Data were collected through a pre-post survey using the Career Adapt-Abilities Scale (CAAS) and qualitative observations during the training. The results of the Wilcoxon Signed-Rank test showed a significant increase in career adaptability scores (Z = –4.543, p < .001), with all participants experiencing increased career adaptability. Observations showed that participants became more confident, reflective, and proactive in designing their career directions after interacting with the AI ​​Agent. These findings indicate that psychoeducational interventions integrated with intelligent technology can strengthen the adaptive capacity and work readiness of the younger generation. Theoretically, this study expands the application of the career adaptability concept in the context of AI-based learning; In practice, the results provide a relevant community empowerment model for educational and employment institutions in the era of digital disruption.

This study aims to analyze the effect of global diversification, exchange rates, and interest rates on the performance of mixed mutual funds in Indonesia during the period 2020–2024. The method used is a quantitative approach with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique, using secondary data from the Financial Services Authority, Bank Indonesia, and Bareksa. The sample consists of three mixed mutual fund products that meet the criteria of portfolio data completeness, net asset value, and performance report publication. The results show that exchange rates have a positive and significant effect on mutual fund performance, indicating that exchange rate fluctuations play an important role in determining changes in portfolio returns. The global diversification variable proved to have no significant effect, illustrating that exposure to international markets has not provided stable benefits in improving the performance of mixed mutual funds. Interest rates also did not show a significant effect because the composition of mixed portfolios was able to withstand the impact of monetary policy changes. Simultaneously, the three independent variables were able to explain 66.7 percent of the variation in mixed mutual fund performance, indicating that macroeconomic dynamics and portfolio strategies have an important contribution in influencing the performance of this collective investment instrument.

This study aims to determine and analyze the effect of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a moderating variable. This study was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for a five-year period, namely 2020–2024. The study population consisted of 34 mining companies, with the sampling method using purposive sampling, resulting in 33 companies as research samples. The information used was derived from secondary sources, namely annual reports and sustainability reports.  Multiple linear regression and Moderated Regression Analysis (MRA) were used to analyze the data, with the assistance of EViews software. The results showed that Corporate Social Responsibility had a positive and significant effect on Financial Performance. Green Accounting and Intellectual Capital also had a positive and significant effect on Corporate Social Responsibility. Meanwhile, Firm Size had a positive but insignificant effect on Financial Performance. The results of the moderation test indicate that Good Corporate Governance is unable to moderate the influence of CSR, Green Accounting, Intellectual Capital, or Firm Size on Financial Performance. This finding suggests that increasing social responsibility, implementing green accounting, and managing intellectual capital can improve the financial performance of mining companies, but their effectiveness has not been strengthened by corporate governance mechanisms.

This community service program was carried out to enhance the technological literacy of residents in Telang Sari Village through the introduction of an automated street lighting system based on sensor technology. The system presented to the community utilizes an Arduino microcontroller integrated with an LDR sensor to detect light intensity and an ultrasonic sensor to identify the presence of nearby objects. With this configuration, the street lights operate automatically: they turn on when the environment becomes dark and an object is detected, and turn off when the surroundings are bright or no activity is detected in the sensing area. The program activities included device installation, technical explanation, and a live demonstration to ensure that residents comprehended its functions and benefits. Additionally, the use of solar panels was introduced as an alternative power source to support sustainable operation without relying on grid electricity. The results of the program showed a positive response from the community, as the system was considered effective in improving nighttime safety, reducing energy consumption, and requiring minimal maintenance. Overall, this activity successfully increased public understanding of automation technology and renewable energy applications suitable for rural community development.

This community service program was carried out to enhance the technological literacy of residents in Telang Sari Village through the introduction of an automated street lighting system based on sensor technology. The system presented to the community utilizes an Arduino microcontroller integrated with an LDR sensor to detect light intensity and an ultrasonic sensor to identify the presence of nearby objects. With this configuration, the street lights operate automatically: they turn on when the environment becomes dark and an object is detected, and turn off when the surroundings are bright or no activity is detected in the sensing area. The program activities included device installation, technical explanation, and a live demonstration to ensure that residents comprehended its functions and benefits. Additionally, the use of solar panels was introduced as an alternative power source to support sustainable operation without relying on grid electricity. The results of the program showed a positive response from the community, as the system was considered effective in improving nighttime safety, reducing energy consumption, and requiring minimal maintenance. Overall, this activity successfully increased public understanding of automation technology and renewable energy applications suitable for rural community development.

This community service article aims to improve the marketing capacity of UMKM Tri.Crochet Situgede through the implementation of an integrated digital marketing strategy. The method used is qualitative with a Participatory Action Research (PAR) approach, involving collaboration between the implementation team and the UMKM owners. The program includes need assessment, branding improvement, promotional content creation, product photography, and optimization of Instagram and TikTok as the primary marketing platforms. Training and technical assistance were provided to enable UMKM to independently create content, manage posting schedules, and expand promotional reach. The results show a significant improvement in visual content quality, audience engagement, account reach, and product visibility. This directly impacted the increase in product sales. The findings indicate that an effective digital marketing strategy can enhance the competitiveness and market penetration of creative UMKM. Ongoing mentoring also proved crucial in ensuring the sustainability of marketing practices applied to handmade craft UMKM, allowing them to continue growing in an increasingly competitive market.

This community service was carried out at SMAS PGRI 1 Mojokerto City with the main goal of improving student discipline through the application of Japanese-style discipline culture. This activity is designed in a structured manner to have a real and sustainable impact on student behavior and the integrity of educational institutions. The method used is a participatory and applicative approach, so that students not only passively receive information, but also actively engage in the process of learning, reflection, and discipline practice. This approach emphasizes the direct involvement of students in activities that foster awareness, responsibility, and positive habits that support the creation of a conducive learning environment. The results of the implementation of activities are divided into three main categories. First, the short-term results seen immediately after the activity are increased students' motivation and understanding of the importance of discipline. Second, the medium-term results that appear within 1-3 months are in the form of real behavioral changes, such as punctuality, neatness, and compliance with school rules. Third, long-term results that contribute to strengthening the integrity of the institution as a school with a high discipline image. Thus, this community service is expected to be able to become a model for implementing a discipline culture that is effective, sustainable, and relevant to the needs of education in Indonesia.

This community engagement program aims to strengthen the halal value chain of micro, small, and medium enterprises (MSMEs) in Hagu Selatan Village, Banda Sakti District, Lhokseumawe City through knowledge transfer based on the Indonesian halal value chain model. MSMEs play a vital role in regional economic development, yet many still face challenges in understanding halal–thayyiban principles, fulfilling certification requirements, managing production processes, and accessing Islamic financing. Limited adoption of digitalization also reduces their competitiveness in the rapidly growing halal industry. The program applies a participatory approach by involving universities, village authorities, and MSMEs. Key activities include needs assessment, training on halal value chain concepts, technical assistance for halal certification documents, workshops on digital business practices, and business clinics on Islamic financing. A Halal Value Chain Learning Circle is also established to support continuous collaboration and knowledge sharing. The program is expected to enhance MSME capacity, improve product quality, expand market access, and contribute to a sustainable halal ecosystem in Aceh.

This study discusses the effectiveness of Indonesia's halal certification system in supporting international standards and increasing global consumer satisfaction. The study uses a descriptive qualitative method with a case study approach to analyze the implementation of the national halal certification system. The results show that the halal certification system has strengthened legal protection and consumer confidence in halal products through synergy between BPJPH, MUI, and LPH. However, there are still challenges in harmonizing halal standards between countries and increasing the recognition of Indonesian certification at the global level. The digitization of the certification process and integration with international standards are considered important to accelerate services and enhance the credibility of the national system. This study recommends strengthening collaboration among stakeholders, international halal diplomacy, and technology-based system innovation so that Indonesia can compete globally and play a role as a world halal certification center

Welfare for the poor is the most important topic in improving citizens. Islam as Ad-diin has offered several teachings for humans that apply universally with two dimensional characteristics, namely happiness and well-being in life in this world and in the hereafter. In the concept of the modern world, welfare is a condition where a person can fulfill basic needs, be it the need for food, clothing, shelter, clean drinking water as well as the opportunity to continue education and have adequate work that can support the quality of life so as to have a social status that leads to the same social status as other citizens. ZIS as an extension of the government in helping the needs of the poor with the aim of improving the welfare of the community who initially as zakat recipients turned into zakat givers, so that later the funds used will be evenly distributed and felt by the wider community. as well as purifying assets that may be accidentally mixed with assets that are forbidden for consumption. The urgency of ZIS in Sidowungu is one of the main elements of effective and efficient zakat management in order to realize the welfare of the community. As for the discussion of this article about the welfare pattern for the poor as the process of distributing ZIS funds in Sidowungu Village. The method used in this article is a quantitative approach. The subjects of this study were 165 poor people in Sidowungu Village, while the sample size was 65 poor people using probability sampling. The results of the study, processed using the PASW SPSS 23 for Windows program, showed that partial test results for H0 were rejected and H1 was accepted if the calculated t value was greater than the table t value or the sig value was less than 0.05. This means that the distribution of funds partially affected the welfare of the poor in Sidowungu Village. The magnitude of the influence between variables can be seen from the coefficient of determination of 0.079, meaning that 79.0% of the welfare of the poor in Sidowungu Village was influenced by the distribution of ZIS funds, while the remaining 21.0% was influenced by other variables not included in this study.

Income inequality and poverty continue to be major challenges in Indonesia's industrial areas, especially in DKI Jakarta, West Java, and Banten, although minimum wage policies continue to be developed as a form of protection for low-income workers. These policies theoretically serve as an instrument for income redistribution and improvement of labor welfare, but their effectiveness in reducing inequality and reducing poverty rates is still questionable, especially in areas with highly industrialized economic structures. This study aims to analyze the influence of income inequality, poverty rate, economic growth, and unemployment rate on the dynamics of the provincial minimum wage in the 2016–2023 period. The study used secondary data obtained from the Central Statistics Agency and analyzed using panel data regression to obtain a comprehensive empirical picture of the factors determining the minimum wage. The test results show that the Fixed Effect Model is the most suitable model for capturing variations between provinces and between times. Key findings reveal that poverty levels and economic growth have a significant influence on changes in the minimum wage, while income inequality and unemployment rates have no significant influence. The conclusion of the study emphasizes that the minimum wage policy is not effective enough in reducing income inequality and reducing poverty without the expansion of the formal sector, improving the quality of the workforce, and distributing economic growth more evenly between industrial areas.

The increasing intensity of business competition requires companies to maintain strong financial conditions to avoid financial distress that may disrupt business continuity. This study aims to assess the financial stability and predict the potential bankruptcy of PT Sido Muncul Tbk for the 2022–2024 period using the Altman Z-Score model. A descriptive quantitative approach was applied, utilizing secondary data obtained from annual reports published by the Indonesia Stock Exchange and the company’s official website. Five key ratios in the Altman model were used as indicators to evaluate the company’s financial position and resilience. The results show Z-Score values of 4.74 in 2022, decreasing slightly to 4.66 in 2023, and rising again to 4.79 in 2024. These scores are significantly above the safe threshold of 2.675, indicating that the company is in a healthy financial state with a very low risk of bankruptcy. Overall, PT Sido Muncul Tbk demonstrates stable financial performance, supported by a strong capital structure and consistent operational results. The Altman Z-Score model also proves to be an effective early-warning tool for identifying potential financial problems.