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This study examines the effect of capital structure, dividend policy, and firm size on firm value at PT Adhi Karya (Persero) Tbk during the period 2014–2024. The company’s firm value has shown fluctuations and a declining trend despite an increase in total assets, indicating a mismatch between asset growth and market perception. This study aims to analyze the influence of internal financial factors on firm value, both partially and simultaneously. A quantitative approach is employed using secondary data obtained from the company’s annual financial statements. Capital structure is measured using the Debt to Equity Ratio (DER), dividend policy using the Dividend Payout Ratio (DPR), firm size using the natural logarithm of total assets, and firm value using Tobin’s Q. Data are analyzed using multiple linear regression with the assistance of SPSS, supported by classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results show that partially, capital structure and dividend policy do not have a significant effect on firm value, while firm size has a significant effect. Simultaneously, all independent variables have a significant effect on firm value. The findings indicate that firm size plays a dominant role, while other factors may also influence firm value beyond the model.

This study aims to examine the influence of inventory intensity, executive compensation, and sales growth on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative research using secondary data during the period 2020–2024. The sampling method used was purposive sampling, and the sample obtained consisted of 7 companies with 35 observation data points. Data processing was carried out using the E-Views 12 statistical program. Based on the results of this study, inventory intensity, executive compensation, and sales growth simultaneously affect tax avoidance. Partially, only executive compensation has an effect on tax avoidance, while inventory intensity and sales growth have no effect on tax avoidance. This study contributes to the development of accounting and taxation literature, particularly regarding the factors influencing corporate tax avoidance practices in the non-cyclical consumer sector. The findings indicate that executive compensation plays an important role in influencing managerial decisions related to tax avoidance, whereas inventory intensity and sales growth do not significantly determine tax avoidance practices individually. Therefore, companies are expected to improve governance and transparency in executive compensation policies to minimize opportunistic actions related to tax management. In addition, future researchers are encouraged to expand the research variables and increase the number of samples in order to obtain more comprehensive results regarding the determinants of tax avoidance.

This study aims to evaluate simple bookkeeping practices in traditional Micro, Small, and Medium Enterprises (MSMEs) through a comparative study between Nasi Padang and Warung Madura MSMEs. The background of this study is based on the still low level of financial literacy of MSMEs, especially in terms of recording and managing business finances, which are often not done systematically. The methods used in this activity include direct observation, simple bookkeeping training, and evaluation of the implementation of financial recording. The results of the observation indicate that Nasi Padang MSMEs have not kept complete financial records and still mix personal finances with business finances. Meanwhile, Warung Madura MSMEs have kept simple bookkeeping and separated business finances from personal finances, but the records are not organized neatly and systematically. The implementation of simple bookkeeping training has a positive impact on improving business actors' understanding in recording cash inflows and outflows and preparing simple profit and loss reports. The evaluation results show an increase in the ability of MSMEs to manage business finances in a more structured manner. Thus, simple bookkeeping plays an important role in increasing financial transparency, assisting business decision-making, and supporting the sustainability of MSMEs. This study recommends ongoing mentoring so that simple bookkeeping practices can be consistently implemented by MSMEs.

This study aims to evaluate simple bookkeeping practices in traditional Micro, Small, and Medium Enterprises (MSMEs) through a comparative study between Nasi Padang and Warung Madura MSMEs. The background of this study is based on the still low level of financial literacy of MSMEs, especially in terms of recording and managing business finances, which are often not done systematically. The methods used in this activity include direct observation, simple bookkeeping training, and evaluation of the implementation of financial recording. The results of the observation indicate that Nasi Padang MSMEs have not kept complete financial records and still mix personal finances with business finances. Meanwhile, Warung Madura MSMEs have kept simple bookkeeping and separated business finances from personal finances, but the records are not organized neatly and systematically. The implementation of simple bookkeeping training has a positive impact on improving business actors' understanding in recording cash inflows and outflows and preparing simple profit and loss reports. The evaluation results show an increase in the ability of MSMEs to manage business finances in a more structured manner. Thus, simple bookkeeping plays an important role in increasing financial transparency, assisting business decision-making, and supporting the sustainability of MSMEs. This study recommends ongoing mentoring so that simple bookkeeping practices can be consistently implemented by MSMEs.

Healthcare-Associated Infections (HAIs) remain a major global challenge in healthcare services, contributing significantly to increased morbidity, mortality, and healthcare costs. Nurses’ compliance with the use of Personal Protective Equipment (PPE) is a critical component in infection prevention and control programs. Supervision by Infection Prevention and Control Nurses (IPCNs) is considered a key factor in improving compliance. This study aimed to analyze the relationship between IPCN supervision and nurses’ compliance with PPE usage in inpatient wards at Grha Permata Ibu Hospital, Depok, in 2025. This study employed a quantitative approach using a correlational analytic design with a cross-sectional method. The population consisted of all 56 nurses working in four inpatient wards, and total sampling was applied. Data were collected using a structured IPCN supervision questionnaire and direct observation checklists of PPE compliance. Data analysis included univariate and bivariate analysis using the Chi-square test. The results revealed that most respondents perceived IPCN supervision as moderate (58.9%), while the majority demonstrated compliance with PPE usage (62.5%). Bivariate analysis indicated a statistically significant relationship between IPCN supervision and PPE compliance (p = 0.001). Nurses receiving high-level IPCN supervision were 33.85 times more likely to comply with PPE usage compared to those receiving moderate supervision. In conclusion, IPCN supervision plays a crucial role in enhancing nurses’ compliance with PPE usage. Strengthening IPCN supervisory functions through structured monitoring, continuous education, and consistent evaluation is strongly recommended to improve patient and healthcare worker safety and to reduce the incidence of HAIs in hospital settings.

In the current digital era, social media has become an open space filled with streams of information, including invalid ones. Santri, as the future generation of the ummah, are required to have critical thinking skills to filter, analyze, and make wise decisions. Islamic boarding schools as traditional Islamic educational institutions are faced with the challenge to remain relevant amidst technological developments. This study aims to: 1) Find out the strategies of Pondok Pesantren Daruttaqwa III Gresik in improving students’ critical thinking skills toward social media developments, 2) Identify supporting and inhibiting factors in the implementation of the strategy, 3) Understand the role of Pondok Pesantren Daruttaqwa III in integrating traditional values with modern approaches to sharpen students’ critical thinking skills. This research uses a qualitative method with a case study approach. Data were collected through observation, interviews, and documentation. The data analysis includes data collection, data reduction, data presentation, and drawing conclusions. The results show that the strategies include: 1) Integration of digital literacy and critical thinking in the formal education curriculum, 2) Character building and supervision in the dormitory environment as a key strategy, 3) Strengthening through extracurricular activities, awareness campaigns, and limited training. Supporting factors include strong leadership, dedication from teachers and administrators, presence of traditional Islamic values as ethical foundations, and increased student awareness. Obstacles include time limitations, lack of structured materials, varying digital literacy levels, and the rapid evolution of social media. The pesantren has successfully integrated Islamic values such as tabayyun, adab, amanah, and husnudzon with modern approaches.

In the current digital era, social media has become an open space filled with streams of information, including invalid ones. Santri, as the future generation of the ummah, are required to have critical thinking skills to filter, analyze, and make wise decisions. Islamic boarding schools as traditional Islamic educational institutions are faced with the challenge to remain relevant amidst technological developments. This study aims to: 1) Find out the strategies of Pondok Pesantren Daruttaqwa III Gresik in improving students’ critical thinking skills toward social media developments, 2) Identify supporting and inhibiting factors in the implementation of the strategy, 3) Understand the role of Pondok Pesantren Daruttaqwa III in integrating traditional values with modern approaches to sharpen students’ critical thinking skills. This research uses a qualitative method with a case study approach. Data were collected through observation, interviews, and documentation. The data analysis includes data collection, data reduction, data presentation, and drawing conclusions. The results show that the strategies include: 1) Integration of digital literacy and critical thinking in the formal education curriculum, 2) Character building and supervision in the dormitory environment as a key strategy, 3) Strengthening through extracurricular activities, awareness campaigns, and limited training. Supporting factors include strong leadership, dedication from teachers and administrators, presence of traditional Islamic values as ethical foundations, and increased student awareness. Obstacles include time limitations, lack of structured materials, varying digital literacy levels, and the rapid evolution of social media. The pesantren has successfully integrated Islamic values such as tabayyun, adab, amanah, and husnudzon with modern approaches.

Changes in values in modern society have led to a shift in the meaning of love in marital relationships, from moral and spiritual commitment to momentary emotions oriented towards personal satisfaction. This shift has weakened long-term commitment and increased relational conflict within families. Islam, with its concept of marriage as mitsāqan ghalīẓā and love as amanah, offers a relevant normative framework to respond to this crisis. This study aims to examine the concept of marriage in Islam and analyze how the values of sakinah, mawaddah, and raḥmah can be solutions to the crisis of the meaning of love in modern families. The method used is a qualitative literature study, through an examination of classical and contemporary Islamic literature and scientific studies on the dynamics of modern families and relationships. The data were analyzed thematically to identify the relationship between the meaning of love, commitment, and relational conflict. The results and discussion show that reducing love to mere emotion weakens the stability of marriage, while understanding love as a spiritual and moral trust strengthens empathy, communication, and conflict resolution mechanisms. The principles of ṣabr, raḥmah, and musyawarah have proven to play an important role in maintaining the resilience of relationships. In conclusion, Islamic marriage values provide a solid and adaptive ethical foundation for building a harmonious, mature, and sustainable family amid the challenges of modernity.

Population administration services are essential public services that fulfill the civil rights of the community. However, the process of changing Family Card (KK) data at the village level often faces problems, such as complicated procedures and limited access to services. With the development of information technology, village governments are required to implement digital-based service innovations through a digital governance approach. This study aims to evaluate the effectiveness of digital governance implementation in population administration services through the LAPAK SARAH application for Family Card data changes in Dayu Village, Nglegok District, Blitar Regency. The approach used in this study is descriptive qualitative with data collection techniques in the form of in-depth interviews, observation, and documentation. Research informants included village officials and community members as service users. The results showed that the use of the LAPAK SARAH application could improve the performance of population administration services, as indicated by faster service times, easier access, and increased service transparency and accountability. From a digital governance perspective, the role of village officials, cooperation with the Population and Civil Registration Office, and community participation improved service quality. However, this study also found obstacles such as limited digital literacy among the community, differences in village device capacity, and technical infrastructure constraints. The success of digital population administration services at the village level is not only determined by the use of technology, but also by the quality of governance and the readiness of the parties involved.

Community dues are a form of public participation in supporting social activities and neighborhood development. However, low participation in paying dues remains a common issue in many communities. This study aims to analyze the role of community awareness and the management system of youth organizations in improving the effectiveness of dues collection in Neighborhood 15, Geluran, Sidoarjo. The method used is Asset-Based Community Development (ABCD), with data collected through observation, interviews, and focus group discussions. The results show that increased community awareness, supported by continuous socialization, has positively influenced residents’ perceptions, transforming dues from being seen as a burden into a shared responsibility. In addition, improvements in management systems, including transparent financial recording and regular reporting, have strengthened public trust. The findings also indicate a strong relationship between awareness and management systems, where transparency enhances trust and encourages higher participation. Furthermore, the ABCD approach successfully utilizes local assets such as youth involvement and social solidarity, leading to strengthened community engagement and the emergence of local leadership. Despite these improvements, some residents still show inconsistent participation, indicating the need for continuous efforts to sustain the program. This study highlights the importance of integrating awareness-building and transparent management to achieve sustainable community participation.

The development of the digital era is driving the growth of the creative economy and opening up significant opportunities for Generation Z, who are highly familiar with digital technology. This generation has the potential to become key players in the development of digital-based businesses if equipped with adequate knowledge and skills. The community service activity carried out in Ngemplak Village, Boyolali Regency, aims to equip Generation Z with an understanding and skills in digital marketing so they can play an active role in the creative economy. The activity was carried out through socialization methods and direct practice in managing an online store using the Shopee platform, supplemented by materials on the concept of the creative economy, digital business opportunities, online marketing strategies, and the use of social media as a promotional tool. The results of the activity showed an increase in participants' understanding of digital marketing, improved technical skills in managing online stores, and increased motivation and confidence to start independent businesses. This program is considered effective in encouraging the use of digital media as a productive tool that has economic value and is sustainable for Generation Z.

Cultural education plays a vital role in fostering children’s creative thinking skills. Batik, as Indonesia’s cultural heritage, embodies artistic values, symbols, and life meanings that can be utilized as a medium of learning. This study aims to describe the implementation of batik-based cultural education in enhancing the creativity of Indonesian children at Sanggar Bimbingan Al Ikhlas Sungai Penchala, Malaysia. The research method employed is qualitative with a case study design. Data were collected through observation, interviews, and documentation. The findings reveal that batik activities improve children’s ability to generate ideas, select colors, and create patterns based on imagination. Moreover, children demonstrate increased confidence in expressing ideas through artwork. Teachers serve as facilitators who guide, motivate, and provide examples during the creative process. The conclusion indicates that batik-based cultural education enhances creativity, self-confidence, and cultural identity awareness among Indonesian children living abroad. This study contributes to the discourse on cultural education by highlighting batik as an effective medium for creative learning and identity development in diaspora contexts.

The implementation of predictive maintenance supported by SAP Plant Maintenance (SAP PM) at PT Xyz has proven to be effective in reducing machine downtime, lowering maintenance costs, and improving asset reliability. The integration of SAP PM with Industry 4.0 technologies such as IoT sensors, AI-based analytics, and real-time notification systems strengthens operational efficiency and ensures continuous performance. Empirical results show improvements in key performance indicators, including a 20-25% reduction in downtime, a 30% reduction in maintenance costs, an increase in asset availability to 97%, an MTBF extension of up to 511 hours, and an OEE rate of 92.1%. These findings highlight the strategic role of digital predictive maintenance in increasing competitiveness and supporting long-term sustainability in manufacturing operations.

The era of digital disruption has brought significant moral and spiritual challenges for young people in their use of social media. This study aims to analyze the implementation of Christian ethics education in social media use among youth at the GWI Wesleyan Methodist Congregation of Tanjung Selamat as an effort to develop digital character grounded in Christian values. The study employed a community service approach using participatory methods through pre-tests, post-tests, Focus Group Discussions (FGD), reflective discussions, and digital literacy practices. The theological foundation of this study is based on Wesleyan social ethics, which emphasizes the integration of personal holiness and social holiness in digital life. The educational program also integrated the four pillars of digital literacy, digital skills, digital culture, digital ethics, and digital safety, into a contextual Christian Religious Education framework. The findings indicate a significant improvement in digital literacy understanding, ethical awareness, critical thinking toward digital information, and behavioral transformation in the responsible and value-based use of social media according to Christian principles. This transformation was reflected in increased awareness of digital footprints, stronger personal account security, the removal of negative content, and participants’ initiatives to create spiritual and educational content on social media. The study concludes that Christian ethics education based on digital literacy can serve as an effective means of moral and social transformation for young people while highlighting the strategic role of the church in shaping a humane, peaceful, and Kingdom of God-oriented digital character in the digital era.

The quality of interaction between physicians and patients plays a crucial role in the healthcare system, as it directly affects patient satisfaction. Ineffective communication by physicians may reduce patient satisfaction and increase the risk of complaints and medical disputes. This study aims to analyze the relationship between doctor–patient communication patterns and patient satisfaction in outpatient services. This research employed a quantitative approach with an observational analytic design using a cross-sectional method. The study population included all outpatient patients, with a sample of 110 respondents selected through accidental sampling. The independent variable was doctor–patient communication, while the dependent variable was patient satisfaction. Data were collected using a questionnaire, and analysis was performed using the Chi-Square test with a 95% confidence level. The results showed that the majority of respondents rated doctor–patient communication as good (80.9%) and reported high levels of satisfaction (75.5%). The analysis revealed that among respondents who experienced good communication, 84.3% reported high satisfaction, whereas the proportion of high satisfaction decreased significantly in the groups with moderate and poor communication. In conclusion, there is a significant relationship between the quality of doctor–patient communication and patient satisfaction in outpatient services, where improvements in communication quality are consistently associated with increased patient satisfaction.

In the education system, learning evaluation plays a fundamental role in measuring students' academic competency achievement. This study was designed to comprehensively examine the importance of high-quality learning instruments and the strategic role of assessment frameworks in ensuring the instrument's alignment with the formulated learning objectives. A qualitative, descriptive approach based on a literature review was used. The study's findings indicate that assessment frameworks serve as a framework or blueprint capable of validly and reliably mapping competencies, material coverage, and assessment weighting. Systematic implementation of assessment frameworks has been proven to increase the transparency and accountability of evaluations, while also supporting educators in integrating Islamic values ​​into the context of Islamic Religious Education (PAI). However, its implementation still faces obstacles, including limited teacher competency in developing Higher Order Thinking Skills (HOTS)-based questions, as well as constraints related to time and resource availability.

Iced tea is a popular beverage due to its accessibility and affordability. However, poor hygiene and sanitation practices can lead to contamination by pathogenic microorganisms such as Escherichia coli, which can potentially cause foodborne diseases. Sanitation practices, including cleanliness of vendors, equipment, and processing facilities, play a crucial role in ensuring the safety of beverages consumed by the public. The research method used was a quantitative study with an observational analytical design using a cross-sectional approach. Total sampling was used, with 21 iced tea vendors as the sample. The independent variable in this study was sanitation hygiene, while the dependent variable was Escherichia coli bacterial contamination in iced tea. The results of the study conducted on 21 respondents showed that iced tea drink sellers with qualified sanitation hygiene practices with a total of 10 respondents, 8 samples of iced tea drinks were negative for Escherichia Coli and 2 samples of iced tea drinks were positive for Escherichia Coli. While iced tea drink sellers who did not meet the requirements for sanitation hygiene practices were 11 respondents, with 11 samples of iced tea drinks positive for Escherichia Coli bacteria. After being analyzed using the IBM SPSS Statistics 24 Application, a p-value of 0.000 (<0.05) was obtained, so H1 was accepted, it was concluded that there was a relationship between sanitation hygiene and Escherichia Coli bacterial contamination of iced tea drinks. Based on the description above it can be concluded that the low sanitation hygiene practices carried out by iced tea drink sellers can increase the risk of Escherichia Coli bacteria contamination in drinks and will affect the quality and safety of drinks that will be consumed by the public.

Mathematics learning at the elementary school level plays an important role in shaping students' logical thinking. However, understanding multiplication concepts remains a challenge for some students, mainly due to the learning process which tends to be monotonous and lacks active participation. This study aims to describe the implementation of context-based educational games "Seblak Prasmanan" and to examine their impact on students' activity and understanding in multiplication material. The study uses a descriptive qualitative approach with 21 third-grade students at MI Miftahul Ulum 02 Honggosoco as subjects. Data collection techniques were conducted through direct observation and documentation with the help of observation sheets containing indicators of student involvement and understanding. The results of the study show that the implementation of educational games can encourage students to participate more actively in learning. In addition, students find it easier to understand the concept of multiplication as repeated addition through contextual learning experiences. A more enjoyable learning atmosphere also impacts the increase in students' interest and motivation to learn. Thus, the use of educational games based on everyday life contexts can be an alternative learning strategy to effectively improve the quality of mathematics learning in elementary schools.

Women's involvement in election supervision remains relatively low, despite the significant number of female voters in many regions. This condition indicates a gap between women's electoral participation as voters and their active role in ensuring fair and transparent elections. Therefore, this community service activity aims to increase women's understanding and participation in election supervision through community-based outreach and education programs. The methods used include structured outreach sessions, interactive discussions, question-and-answer forums, and the provision of educational materials related to participatory supervision and the importance of democratic accountability. This activity was carried out in East Lombok Regency with the active involvement of various women's organizations and local community groups. The results showed a noticeable increase in participants' understanding of the importance of election supervision, including their awareness of rights and responsibilities as citizens. In addition, there was a growing commitment among participants to be actively involved in supervision efforts, both individually and collectively. This program is expected to encourage more inclusive, participatory, and equitable election supervision, while also strengthening women's roles in supporting democratic processes at the local level.

Psychological well-being in the workplace and educational environment is influenced not only by policies and facilities but also by psychological approaches that touch on individuals' mental, emotional, and spiritual aspects. This study aims to explain how psychological approaches can enhance well-being and motivation. The results of the study show that integrating Islamic educational values, mindfulness, and emotional intelligence can help individuals manage stress, increase self-confidence, and strengthen the meaning of life. In addition, adjusting learning materials to the needs of students also plays a role in supporting mental health. Individual motivation can be increased through approaches that align with psychological needs, such as fulfilling basic needs, providing rewards, and supporting autonomy and social relationships. The implementation of strategies such as open communication, good leadership, and a comfortable work environment also contributes to increasing motivation and performance. Thus, the psychological approach has an important role in creating a healthy, productive, and sustainable educational and organizational environment.