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This study aims to evaluate the effects of profitability, leverage, liquidity, and cash-flow shocks on the financial distress of companies in the hotel, restaurant, and tourism subsector listed on the Indonesia Stock Exchange during the period 2021 to 2024. The research approach employed is quantitative, using logistic regression analysis. The data analyzed are secondary data obtained from the annual financial statements of the respective companies. The results of the study indicate that, simultaneously, the four independent variables significantly influence financial distress. However, based on partial testing, each variable, namely Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and cash flow shock, does not show a significant relationship with financial distress. These findings imply that the risk of financial distress in this industry cannot be explained solely through a single financial indicator; instead, a more holistic approach is required. This study provides essential contributions to both management and investors in assessing companies' financial condition and formulating appropriate strategic decisions.

In the investment world, stock returns are the leading indicator of a company’s performance and the basis for investor decision-making in the capital market. Fluctuations in stock returns reflect market expectations of the company’s prospects. The retail sector in Indonesia is facing significant pressure from post-pandemic shifts in consumer behavior and increased competition. This study aims to analyze the effect of financial distress, company size, liquidity, operating cash flow, and accounting profit on stock returns in retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. This type of research is causally associated with a quantitative approach. The data used is secondary, in the form of financial statements from retail companies. The sampling technique used was purposive, yielding a total of 39 data points from 13 retail companies. Data testing was carried out using SPSS version 24. The results showed that partially, the variables of financial distress, company size, liquidity, and accounting profit had no significant effect on stock returns. Meanwhile, operating cash flow positively impacts stock returns. These findings indicate that fundamental indicators are not always the main determinants of stock returns. Therefore, investors are advised also to consider external factors such as market sentiment, macroeconomic conditions, and government policies that may have a greater influence on stock performance in the capital market.

This study aims to analyze the effect of profitability, leverage, and liquidity on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Profitability is measured by Return On Assets (ROA), leverage by Debt to Equity Ratio (DER), and liquidity by Current Ratio (CR), while firm value is proxied by Price to Book Value (PBV). The study employs a quantitative approach using multiple linear regression analysis. The sample consists of 25 companies selected through purposive sampling, with a total of 125 secondary data observations obtained from annual financial statements. The results indicate that, partially, profitability, financial risk, and liquidity have a positive and significant effect on firm value. Simultaneously, the three independent variables also significantly affect firm value, with an adjusted R² of 43.4%, meaning that 56.6% of the variation in firm value is explained by other factors outside the model. These findings support agency theory and signaling theory, which suggest that strong financial performance, optimal debt management, and adequate liquidity provide positive signals to investors, thereby enhancing firm value.

This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses the debt-to-asset ratio, and total asset turnover uses the total asset turnover ratio, while the dependent variable of profitability uses return on assets. Of the 108 companies in the population, 19 that met the research sample criteria were selected, yielding 95 observations. Data analysis was conducted using multiple linear regression, accompanied by classical assumption tests and hypothesis testing through F-tests and t-tests. The findings of this study reveal that asset growth has a significant positive effect on profitability, while leverage shows a significant negative effect. However, firm size, tangibility, and total asset turnover do not exhibit significant relationships with profitability. This study contributes both theoretically and practically to understanding the internal determinants of financial performance in the consumer sector and serves as a reference for management.

Fraudulent investment is a phenomenon that has become widespread among Indonesian society. The PKK mothers in Rt 5 Rw 2, Gayamsari sub-district, have not yet gained any knowledge or understanding about the dangers of fraudulent investments and their characteristics, nor have they received any knowledge or understanding related to financial literacy that could protect their families from the dangers of fraudulent investments. The PKK of Gayamsari sub-district urgently needs socialization on strategies to prevent being affected by fraudulent investments and to recognize the signs of such investments. In addition to fraudulent investments, they also feel the need to receive socialization about financial literacy and the characteristics of legal and safe investments, so that they can prevent becoming victims of fraudulent investments. Based on the problems that occur, solutions are needed to address them. The purpose of this community service activity is to provide understanding and knowledge about financial literacy so as not to fall into fraudulent investments. Partners are also given an understanding of safe and legal investments to avoid the dangers of fraudulent investments. The expected outcome of this service activity for the mothers of the PKK in Gayamsari sub-district is to understand the importance of financial literacy and the dangers of fraudulent investments along with their characteristics. It is hoped that the PKK mothers in Gayamsari sub-district will be wise in managing family finances by choosing safe investments for the future of their household and family, as well as being able to prevent becoming victims of fraudulent investment scams.

The phenomenon of children not attending school in Situhiang Village is still a serious problem that has an impact on the social, emotional, and sustainable development of children's education. This service program aims to design and implement mentoring based on the Asset Based Community Development (ABCD) approach by involving parents, teachers, and the community as the main subjects in overcoming the causes of children not attending school. The ABCD method is used through the stages of asset mapping, expectation formulation, strategy design, action plan determination, and implementation of continuous mentoring. The results of the activity showed that the main causes of school absenteeism were related to children's negative experiences, family economic conditions, and social environmental pressures. Mentoring has succeeded in increasing parental awareness, strengthening community support, and creating a safer, more comfortable, and child-friendly learning environment. This program also fosters the collective commitment of residents to maintain the sustainability of education through the formation of education care groups. These findings confirm that community empowerment through an asset-based approach is effective in reducing children's risk of school dropouts, increasing primary education participation, and encouraging children's social inclusion in the community.

The goal of this community service program (PkM) at SMA Negeri 11 Samarinda is to increase students' enthusiasm for reading by providing them with e-books that are based on QR codes. Students' lack of enthusiasm for reading and resources for reading led to the program's inception. E-books with QR codes embedded were presented as a workable approach to digital literacy that caters to the needs of students who were born into the digital age. Several steps were involved in the process, such as determining requirements, creating an e-book, creating QR codes, installing them at key school locations, and finally, monitoring and evaluating the results. Observations and questionnaires were given to 200 students as part of the assessment. Students' interest in and ability to access literature were both enhanced by the usage of QR Codes, according to the findings. In a survey, 82% of people said QR Codes were simple to use, and 85% said they were more motivated to read after using them. In terms of reading frequency, 76% of students saw an improvement, and 72% said they could understand what they read better.With an overall mean score of 4.35 (categorized as excellent), the digital literacy program proved to be effective and positively received. Overall, the implementation of QR Code–based e-books successfully strengthened digital literacy practices and created a more engaging, flexible, and sustainable reading experience, offering a model for digital literacy initiatives in other schools.

The purpose of this study was to evaluate the application of the Deep Learning approach in teaching mathematics in the first grade of addition and subtraction of numbers 1 to 20 in a story problem through the concrete media Si PONPEL and the educational game Quizizz Paper Mode. This technology-based learning is intended to make learning more interactive and enjoyable, but does not require personal digital devices. Qualitative and quantitative data were collected through a mixed-method research design to measure student understanding the result show that the Si PONPEL and Quizizz Paper Mode methods successfully improved students’ understanding of basic mathematical concepts, with an average increase in student scores of 38.33%. In addition, findings from interviews conducted with teachers and students showed that the Si PONPEL concrete media and this technology made students more engaged and motivated to learn. It is hoped that this research will make a significant contribution to creating more inclusive and interactive mathematics kearning in elementary schools.

Social care values ​​are moral principles that emphasize empathy, altruism, solidarity, mutual cooperation, justice, and tolerance in social life. These values ​​form the foundation for individuals to understand the feelings of others, help selflessly, cooperate, be fair, and respect differences. This study aims to describe the representation of social care values ​​in Wattpad short stories in the family drama genre, identify the most dominant values ​​and the context in which they emerge, and explain the relevance of these findings to learning and character development in students. The study used a descriptive qualitative method because it focuses on the meaning of the text, rather than quantitative measurement. Data were collected through listening and note-taking techniques by carefully and repeatedly reading the short stories to identify sections of the text that contain social care values. Data included words, phrases, sentences, dialogue, and narratives that depict character actions, conflicts, or interactions reflecting empathy, altruism, solidarity, mutual cooperation, justice, and tolerance. All quotations were recorded on a coding sheet to organize the data systematically. Data analysis was conducted using the Miles and Huberman technique, which includes data reduction, classification, and interpretation. In the reduction stage, relevant data was selected and then grouped according to social awareness value categories. Next, interpretation was conducted to explain the representation of these values ​​in the storyline and relationships between characters. 

The revision of the State-Owned Enterprises (SOE) Law fundamentally changes the concept of SOE losses by emphasizing that losses incurred in SOE operations constitute corporate losses, not state financial losses. This change has a direct impact on the construction of directors' accountability, which has often been associated with corruption when companies experience losses. This study aims to analyze the provisions of SOE directors' responsibilities based on Good Corporate Governance (GCG) principles within the new regulatory framework, as well as to examine the application of sanctions against directors who violate these principles and cause corporate losses. The study uses normative legal methods with statutory, conceptual, and case-based approaches. The analysis was conducted by examining the provisions of the Limited Liability Company Law, the revised SOE Law, related implementing regulations, and several important decisions, such as those concerning Jiwasraya, Asabri, Garuda Indonesia, and Pertamina-TPPI. The results show that the principles of GCG, fiduciary duty, and the Business Judgment Rule are the primary instruments in assessing directors' actions. Civil and administrative sanctions are the first line of defense for assessing directors' accountability, while criminal sanctions can only be imposed if there is an element of abuse of authority, conflict of interest, or other fraudulent acts. This research emphasizes the need for a clear distinction between business risks and unlawful acts to prevent directors from being criminalized for business decisions made in good faith and in accordance with good corporate governance principles. These findings are expected to serve as a reference in formulating state-owned enterprise policies and promoting more proportionate law enforcement against directors.

The transfer of hajj quotas for deceased pilgrims is a legal and social issue that is relevant to the dynamics of the implementation of the hajj in Indonesia. This phenomenon arises as a consequence of the long waiting list for the departure of pilgrims, which causes many prospective pilgrims to die before having the opportunity to perform the worship. From the perspective of Islamic law, the hajj is personal (fard 'ain) and attached to individuals who have met the requirements of istitha'ah. However, in the context of state administration, the right to portion Hajj is seen as an administrative right that can be transferred to certain heirs in a regulatory manner. This study aims to examine the legal basis for the assignment of hajj quota based on the principles of sharia maqashid and review its implementation in the socio-anthropological context of the Indonesian Muslim community. The research method used is normative law with a conceptual and sociological approach, through the analysis of laws and regulations and developing social practices. The results of the study show that the transfer of the hajj quota does not contradict sharia principles as long as it brings benefits, guarantees justice, and avoids potential abuse. Socially, this policy reflects respect for the deceased's worship intentions, strengthens kinship values, and shows the adaptation of Islamic law in responding to the needs of contemporary Indonesian Muslim society.

The limited number of studies examining organizational communication patterns within technical government institutions a research gap, particularly in understanding how communication mechanisms are implemented by public relations units in technical based governmental organizations. This research aims to identify the communication patterns applied by the Public Relations Unit of the Geological Survey Center (PSG) in Bandung, as well as the supporting factors and challenges encountered in its implementations. The study employs a qualitative descriptive approach wih data collected through interviews, observations, and literature review. The findings reveal that the organizational communication pattern operates in multiple directions using both formal communication channels, such as official letters and scheduled meetings through the Nadine system, and informal channels, including face-to-face interactions and digital messaging through WhatsApp. Supporting factors in the communication process include leadership support, a well-defined organizational structure, a collaborative work culture, and the availability of adequate communication facilities and media. However, several constraints remain, including technical and non-tehcnical challenges such as varying work priorities, inconsistents responses times, and unstable network connectivity during field activities.

This study aims to analyze the difficulties experienced by students in understanding abstract concepts in Islamic creed (akidah) and to evaluate the effectiveness of Islamic-based animation learning media as an innovative and interactive solution. The research employs a qualitative Classroom Action Research (CAR) approach, conducted in two learning cycles using observation, interviews, documentation, and questionnaires as data collection techniques. The implementation of Islamic animation learning media demonstrated a significant improvement in students’ conceptual comprehension. The results indicate that the average understanding score increased from 35.25% in the preliminary stage to 89.25% after the final cycle, showing a substantial rise in students’ achievement levels. In addition, students’ enthusiasm, motivation, and active participation in classroom activities increased markedly when learning materials were presented through animated visualization rather than conventional lecture-based instruction. Expert validation confirmed that the developed instructional media meets pedagogical, didactic, and visual quality standards, and responses from teachers and students revealed positive perceptions regarding the relevance and attractiveness of animation-based learning. The findings highlight that Islamic-based animation learning media serves as an effective educational tool capable of simplifying and concretizing abstract theological concepts, enabling learners to construct deeper understanding through visual and contextual illustration.Therefore,the study recommends the broader application of animation-based Islamic instructional media in akidah education to enhance comprehension, engagement, and learning outcomes in schools.

Implementation of the Youth and Youth Service Section (SPRP) Worship Program at the GKE Barimba Congregation in the context of developing the character of Christian teenagers and young people. Using descriptive qualitative methods, data was collected through in-depth interviews with youth and youth leaders who play an active role in development activities at the church. The results of the study revealed various challenges faced by teenagers and young people, such as peer pressure that affects worship motivation, a less engaging atmosphere of togetherness in worship, and differences in age and maturity levels between teenagers and young people that cause emotional distance. Their spiritual needs include relational aspects, a contextual understanding of faith, real spiritual experiences, and the formation of strong moral character to face the challenges of the modern era. Effective development strategies involve the active role of families in spiritual development at home, Christian educators as guides and motivators, the use of interactive learning methods such as Bible-based games and digital media that are relevant to the character of the younger generation, and the implementation of dynamic and creative worship services to increase engagement. The implementation of this program aims to form a strong Christian character and prepare teenagers and young people to become faithful, responsible individuals who are able to serve actively in the church and society. Close synergy between family, church, and education is a key factor in the success of spiritual development of the younger generation amidst rapid social and technological change.

This article examines the meaning of repentance and baptism in the Acts of the Apostles through an eschatological theological approach. Repentance and baptism are considered two important aspects in the journey of salvation and the development of the Christian faith. The methodology used in this research is qualitative with a literature study to explore the meaning, application and relationship between repentance and baptism from an eschatological theological perspective. Research findings reveal that repentance is a transformation of the heart that prepares a person to receive baptism as a symbol of new birth and the washing away of sins by the Holy Spirit. These two concepts complement each other and have significant theological consequences in the teaching and practice of the church's faith today. This research provides in-depth insight into the role of repentance and baptism in the context of gradual and eschatological salvation.

Hypertension is a non-communicable disease with a high prevalence in Indonesia, including in Tasikmalaya City, and shows a trend of increasing cases from year to year. This condition requires planned promotive and preventive efforts that involve community participation. This study aims to increase public knowledge about hypertension and the importance of physical activity as a preventive measure through the SERASI (Senam Raga Sehat, Cegah Hypertensi) program. The methods used include community-based health education, blood pressure checks, pre- and post-tests to measure changes in knowledge, and structured healthy exercise activities. The results showed a significant increase in knowledge after the intervention, reflected in the difference in pre- and post-test scores with a p value of 0.000 (p < 0.05). In addition, healthy exercise activities increased community participation and involvement, and encouraged the formation of sustainable physical activity habits. Overall, the SERASI program has proven effective in increasing community knowledge, awareness, and behavioral changes towards hypertension prevention, thus potentially supporting risk factor control and improving the quality of local community health. These findings are relevant for planning sustainable local and national community-based public health programs.

This study aims to implement and evaluate the effectiveness of a learning module designed for X grade students (Phase E) at SMAN 4 Palangkaraya, focusing on the Christian values of love, justice, and tolerance within the framework of the Merdeka Curriculum. The implementation involved classroom teaching using lectures, group discussions, and quizzes to foster active and meaningful learning experiences. The objectives included ensuring students' understanding of the core values, developing their ability to articulate these values, and achieving a minimum score on quizzes. The methodology included direct teaching, observation of student responses and engagement, and evaluation of learning outcomes through cognitive and affective assessments. Findings revealed that 90% of students actively participated in discussions, and all groups engaged in answering quiz questions. The use of rewards notably enhanced student enthusiasm and participation. Despite the overall success, some students did not achieve the highest performance level. The implications suggest that integrating technology into the learning process and thorough preparation of teaching materials are crucial for enhancing student outcomes. This study contributes to the understanding of how Christian values can be effectively integrated into the curriculum to promote holistic student development, aligning with the Pancasila Student Profile, which emphasizes faith, moral integrity, global diversity, and collaboration.                                                                     

This study looks at how the Contextual Teaching and Learning (CTL) model is used in Christian Religious Education (CRE) and checks how it helps students develop their critical thinking abilities. In today’s education system, students are not just expected to remember Bible stories, but also to understand what they mean, think about the moral lessons, and use Christian values wisely in their everyday lives. However, past observations show that CRE classes often use a lot of lectures and memorization, which doesn’t give students much chance to think deeply or link what they learn to real-life situations. The CTL model provides a better way for learning by using seven key parts: constructivism, inquiry, questioning, learning community, modeling, reflection, and real-world assessmen. A descriptive qualitative design was employed involving CRE teachers and students selected purposively from classes that have integrated CTL in online and face-to-face settings. Data were collected through classroom observations, semi-structured interviews, and instructional documents. The analysis followed Miles and Huberman’s stages of data reduction, display, and conclusion drawing, supported by triangulation to strengthen credibility. The findings reveal that CTL enhances student engagement, promotes higher-order reasoning, and supports the internalization of Christian values in real-life contexts. Supporting factors include a positive school climate, parental involvement, and teacher readiness, whereas obstacles emerge from limited facilities, large class sizes, and insufficient teacher understanding of CTL. The study underscores the need for context-based and character-oriented instructional designs in CRE.

Technological advancements are making various activities easier, including product marketing for micro, small, and medium enterprises (MSMEs). One benefit of these technological advancements is the opportunity for MSMEs to market their products widely, effectively, and cost-effectively thru social media marketing. UMKM Bolu Gulung Hj. Enong is in a business position that is starting to become popular. The desire to remain a frequently discussed business and reach a wide range of consumers led to the implementation of optimal marketing strategies using social media. Utilization of social media to introduce products. The research method uses literature studies, article collection with relevant title selection, and articles published within the timeframe of 2020-2025. Conclusion: Social media reaches a wide market, quickly and cheaply. MSMEs like Bolu Gulung Hj. Enong, in the food industry, can promote their products thru social media to reach target markets in other regions and target users in various areas. However, there are several challenges with using social media marketing strategies, namely the business's lack of digital knowledge, communication errors, and the fact that it makes it easier for competitors to copy marketing strategies.

This study aims to analyze and understand the development of the financial sector in Indonesia through a literature review covering four main aspects: banking, financial digitalization, fiscal reforms, and financial literacy, as well as their impact on economic growth and public welfare. This literature review summarizes various findings and theories regarding the dynamics of the financial sector in efforts to maintain economic stability in Indonesia. The research findings indicate that the development of the banking sector plays a significant role in driving economic growth, particularly in expanding access to financing and improving the ease of fund distribution. In addition, digitalization strengthens the growth of financial technology by expanding access to financial services. Ongoing development of technology policies aims to address challenges in financial digitalization to make it more effective and secure. Furthermore, well-targeted fiscal reforms aim to improve productivity and economic stability. Meanwhile, the public also needs to cultivate wiser financial behavior to maximize the utilization of financial services as part of enhancing financial literacy. In conclusion, the positive impact of the advancement of the financial sector benefits economic growth and public welfare in Indonesia. This study emphasizes the importance of fostering collaboration between government policies, digital innovation, strengthening financial institutions, and helping the public enhance their capabilities to create a more inclusive and sustainable financial ecosystem.