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This study evaluates the impact of TATO, ROA, DER, stock returns, and firm size on company value (PBV) for 28 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The background to this research is the crucial role of the infrastructure sector amid government budget dynamics that affect corporate performance and investor perception. The results show that ROA, DER, and stock returns have a significant positive effect on company value. This indicates that high profitability, optimal debt management, and good stock returns send positive signals to the market. Conversely, TATO was found to have a significant negative effect, reflecting that inefficiencies in asset management can reduce investor confidence. Meanwhile, firm size had no significant impact on company value. This study recommends that investors use ROA, DER, and stock return as key indicators in decision-making. At the same time, companies are advised to optimise profitability and debt management to enhance their value in the eyes of investors.

The company must be able to make the right policies so that the company can maintain its survival, so that the company can compete with competing companies and gain the trust of consumers. One of the important factors in achieving goals is HR (Human Resources) which has a very important role in determining the success of a company. This research aims to analyze the effect of work-life balance on job satisfaction and employee performance. This type of research uses quantitative research with a questionnaire instrument. The results of descriptive analysis show that all indicators of work-life balance, job satisfaction, and employee performance are in the “Good Enough” category, indicating that respondents' perceptions of work-life balance, job satisfaction, and employee performance still need to be improved. Validity and reliability tests show that the instruments used are valid and reliable. The results of structural model testing show that work-life balance has a significant and strong effect on employee performance (O=0.822; p<0.001) and job satisfaction (O=0.677; p<0.001), while job satisfaction also affects performance (O=0.367; p=0.006). In addition to the direct effect, there is also a significant indirect effect of work-life balance on performance through job satisfaction (O=0.249; p=0.011). Work-life balance improves employee performance, both directly and through increased job satisfaction, so companies are advised to create policies that support work-life balance in order to create a productive and sustainable work environment.

The growth in the number of vehicles in Surabaya has led to increased traffic congestion, particularly on the Perak Timur–Perak Barat road section, which serves as a major distribution route to the port and industrial areas. Problems arise at U-Turn points, where vehicle accumulation hampers traffic flow. This study analyzes traffic volume, travel time, queue length, and queue ratio at two U-Turn points on this section. The method used was a field survey with direct observation of vehicle volume every 15 minutes, vehicle classification, and queue length. Traffic volume was calculated using the Passenger Car Equivalent (PCE) factor based on the 1997 MKJI standards. The study results show that at Point 1, east–west direction, the highest queue ratio occurred on Tuesday from 11:00 to 12:00 (p = 4.84), while the lowest was on Sunday from 06:00 to 07:00 (p = 0.21). At Point 2, west–east direction, the highest queue ratio occurred on Tuesday from 08:00 to 09:00 (p = 6.18), and the lowest from 06:00 to 07:00 (p = 0.41). These findings indicate that during peak hours, traffic congestion increases (p > 1), causing long queues, particularly in the west–east direction in the morning. The performance of the U-Turn on the Perak Timur–Perak Barat road section needs improvement, with recommendations such as temporarily closing U-Turns during high volumes, providing alternative U-Turn lanes, and adding signs to minimize the potential for vehicle conflicts.

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on the financial performance of mining companies listed in the Jakarta Islamic Index (JII70) for the 2020–2024 period, with the Debt to Equity Ratio (DER) as a control variable. The findings show that, partially, the Environmental variable has a positive but insignificant effect on ROA, indicating that efforts in energy efficiency, waste management, and emission reduction have not yet been fully reflected in short-term profitability. In contrast, the Social variable has a significant effect on ROA, emphasizing that companies’ engagement in building stakeholder relationships, protecting employee rights, and implementing social responsibility programs contribute substantially to financial performance. The Governance variable also has a significant effect on ROA, highlighting the importance of good governance practices, transparency, and accountability in enhancing profitability. Meanwhile, the control variable DER shows no significant effect on ROA. Simultaneously, ESG performance has a significant effect on ROA, proving that integrated ESG implementation supports the profitability of mining companies. These findings confirm that ESG is not only a compliance measure with sustainability principles but also a long-term business strategy that strengthens companies’ competitiveness and serves as a crucial consideration for investors in making investment decisions.

This study aims to see the effect of Debt to Equity Ratio (DER) and Return on Assets (ROA) on Stock Price in PT. Wilmar Cahaya Indonesia, Tbk which is listed on the IDX during the period 2015–2022. The data used in this study is in the form of the company's annual financial statements obtained through secondary sources. This study uses a quantitative approach with multiple linear regression analysis methods, while data processing is carried out using the SPSS application. The results of the study show that partially the Debt to Equity Ratio (DER) variable has a negative effect on the Share Price, while the Return on Assets (ROA) does not have a positive effect on the company's Share Price. However, the results of the simultaneous test show that DER and ROA together have a positive and significant influence on the Stock Price. These findings provide an idea that the combination of capital structure and profitability remains an important indicator in assessing the performance of a company's shares even though their partial relationships show different tendencies. In addition, this research can be a reference for investors in considering the company's fundamental condition before making investment decisions, as well as provide additional insights for management in managing the capital structure more optimally.

This community service activity aims to strengthen teachers' capacity to manage deep learning through the utilization of artificial intelligence (AI) in elementary school classrooms. The rapid development of AI technology provides opportunities for teachers to design more personalized learning, conduct assessments efficiently, and make data-driven learning decisions. The program is implemented in three stages: preparation, execution, and evaluation. The preparation stage includes the development of training modules and mapping relevant AI applications to support deep learning. The execution stage consists of workshops, hands-on practice using AI applications, and collaborative development of teaching materials by teachers. Evaluation is conducted through reflective assessments, task performance evaluations, and follow-up interviews. The results of the activity show significant improvements in teachers' understanding of AI-based deep learning management, including the ability to use AI for lesson planning, formative assessment, and analyzing students' learning progress. Teachers also reported increased confidence in integrating AI into teaching activities and recognized the benefits of AI in promoting students' higher-order thinking skills. This program demonstrates that strengthening teachers' competencies in utilizing AI can enhance the quality of deep learning management in elementary schools.

This study aims to comprehensively analyze the influence of workload and work environment on employee performance at PT Bintang Matrik Indonesia, Bekasi City, both partially and simultaneously. The background of this research lies in the importance of optimal human resource management to enhance company effectiveness and efficiency. An unbalanced workload can lead to physical and mental fatigue, reducing motivation and productivity, while an unsupportive work environment may decrease employee comfort and job satisfaction. This study uses a quantitative research method with the Slovin sampling technique and data collection through questionnaires distributed to company employees. Data analysis was conducted using classical assumption tests and multiple linear regression to examine the relationships between variables. The results indicate that both partially and simultaneously, workload and work environment have a positive and significant effect on employee performance. Therefore, the company should pay greater attention to workload balance and create a safe, comfortable, and supportive work environment to improve employee performance and loyalty.

This study aims to analyze the influence of transactional leadership, servant leadership, and work integrity on employee performance at PT. Istana Argo Kartika (Sanken) Surabaya Branch. The research applies a quantitative approach with an associative design to examine the relationships among variables. The population consists of all permanent employees, and because the total number is limited, a saturated sampling technique was used so that every employee could serve as a respondent. Data were collected through structured questionnaires and later analyzed using multiple linear regression to determine both partial and simultaneous effects. The findings reveal that transactional leadership, servant leadership, and work integrity each have a positive and significant impact on employee performance when tested individually. In addition, the combined influence of all three variables also shows a significant contribution to overall performance levels. These results suggest that firm direction, supportive service-oriented leadership, and strong adherence to integrity can effectively improve employee outcomes. Therefore, this study is expected to provide useful insights for management in designing leadership development programs and strengthening human resource strategies.

Vocabulary acquisition is fundamental to language proficiency, yet retention remains a persistent cognitive challenge for students. Conventional rote-learning strategies often fail to facilitate long-term recall. This study examines the effectiveness of the keyword technique in improving students’ vocabulary mastery. Employing a quantitative quasi-experimental design, the research involved 48 students selected through cluster random sampling. The samples were separated into two groups: an experimental group of 26 students (taught by using the keyword technique) and a control group of 22 students (taught by using conventional strategy). Data were collected using a validated multiple-choice vocabulary test administered before and after the treatment. This result validates a notable difference in outcomes where the experimental group demonstrated better performance; consequently, the alternative hypothesis (Ha) is accepted, leading to the rejection of the null hypothesis (H0). These findings confirm that the Keyword Technique significantly enhances vocabulary mastery by leveraging acoustic and imagery associations. Consequently, this strategy is recommended to foster more effective vocabulary retention.

This research is motivated by the importance of managerial skills in improving business productivity and efficiency, particularly in the entrepreneurial sector, which faces the challenges of competition, market changes, and limited resources. The objective of this study is to analyze the role of managerial skills development and its contribution to optimizing entrepreneurial performance. The method used is a Systematic Literature Review (SLR), which examines various relevant scientific publications and then categorizes the findings to obtain a comprehensive overview of effective strategies for improving managerial competency. The results indicate that technical skills, human relations skills, and conceptual skills play a significant role in supporting decision-making processes, resource management, and adapting business strategies to business dynamics. The findings also indicate that training, mentoring, continuous learning, and the use of technology are development strategies capable of significantly increasing productivity and efficiency. The implications of this research emphasize that improving managerial skills is a strategic necessity for entrepreneurs to strengthen competitiveness, increase operational effectiveness, and promote business sustainability. Furthermore, this research provides a basis for the development of more structured training programs and supporting policies to strengthen the managerial capacity of entrepreneurs.

The study aims to improve the passion fruit syrup production system at Harisma Home Industry, which has been hindered by an inefficient facility layout and complicated raw material flow. These issues lead to longer processing time, higher operator workload, and reduced production capacity. To solve this, the research uses the Activity Relationship Chart (ARC) and Total Closeness Rating (TCR) to evaluate and redesign the layout. TCR results show that the Raw Material Warehouse has the highest priority with a score of 119, requiring an Absolutely Important (A) relationship with the Production Room. The Parking Area and Waiting Room also fall into the Absolutely Important category, as they support smooth movements of materials and visitors. Meanwhile, the Toilet has a Very Important (E) relationship with the Waiting Room due to comfort and accessibility needs. Based on these proximity requirements, a new layout was designed by placing the Raw Material Warehouse next to the Production Room to create a faster and more efficient material flow. Other facilities were rearranged to minimize unnecessary movement. This new layout is expected to streamline processes, reduce congestion, and enhance overall capacity and operational performance.

This study examines the effectiveness of digital storytelling in enhancing the speaking skills of secondary EFL learners. The research responds to persistent challenges in speaking instruction, particularly students’ limited fluency, low confidence, and insufficient exposure to meaningful communicative tasks. Using a mixed methods design, the study involved an eight week intervention in which students created scripted digital stories through narration, multimedia editing, and collaborative production. Quantitative data were collected through pre-test and post-test assessments measuring fluency, pronunciation, vocabulary, and coherence, while qualitative data were obtained through observations, interviews, and student reflections. The findings reveal substantial improvements in speaking performance, especially in fluency and coherence, accompanied by increased engagement, reduced speaking anxiety, and heightened self awareness during the storytelling process. These results highlight that digital storytelling provides repeated oral practice and authentic communicative opportunities that support learners’ linguistic and affective development. The study offers implications for English teachers and curriculum designers by demonstrating that technology supported narrative tasks can be integrated into regular instruction to foster more interactive, creative, and student centered speaking learning environments.

This study examines the influence of good governance principles on village fund utilization effectiveness in Indonesia. Using a quantitative approach with Structural Equation Modeling - Partial Least Squares (SEM-PLS), we analyze data from 385 village officials across five provinces in Indonesia. The research integrates stewardship theory and agency theory to explain how transparency, accountability, participation, and rule of law affect village fund management performance. Results demonstrate that transparency (β=0.342, p<0.01) and accountability (β=0.287, p<0.01) significantly enhance village fund utilization effectiveness, while participation (β=0.219, p<0.05) shows moderate influence. Rule of law (β=0.156, p>0.05) does not significantly affect fund utilization, suggesting implementation challenges. The model explains 68.4% variance in village fund utilization effectiveness (R²=0.684). This study contributes to governance literature by providing empirical evidence from emerging economies and offers practical implications for policymakers to strengthen village-level financial management through enhanced transparency mechanisms and accountability systems. The findings highlight the critical role of good governance in achieving sustainable rural development goals.

This study aims to analyze the effect of the Current Ratio (CR), Return on Assets (ROA), and Debt to Equity Ratio (DER) on Company Value in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research uses a quantitative approach with secondary data obtained from 27 out of 46 banking companies selected through purposive sampling. Data analysis was conducted using panel data regression with Eviews 10, supported by several classical assumption tests including normality, multicollinearity, and heteroscedasticity tests. Further analyses include multiple linear regression, t-tests, F-tests, and the Adjusted R² to evaluate the overall model fit. The partial test results show that the Current Ratio has a significant positive effect on Company Value, indicating that higher liquidity strengthens market perception of firm performance. Meanwhile, Return on Assets does not show a significant effect, suggesting that profitability alone is not a determining factor for firm valuation in the banking sector during the observed period. The Debt to Equity Ratio demonstrates a significant positive effect, implying that investors consider leverage an important indicator in assessing banking performance. Simultaneously, all three variables significantly influence Company Value. These findings highlight the importance of liquidity and leverage in shaping investor appraisal of banking companies in Indonesia.

This research proposes an alternative model for predicting the plasticity potential of clay soils, updating the previous model developed by Firincioglu and H. Bilsel. The alternative lies in the use of the fine fraction content (FC) as the predictive variable, replacing the percentage of sand fraction content (SC) previously suggested. The analysis was conducted on 61 low-plasticity clay (CL) soil samples, classified using the Casagrande and Moreno-Maroto systems, by examining the relationship between consistency limits (LL, PI), grain fractions (sand, silt, clay), and related parameters (FC, sand-silt-clay spectrum, and sand fraction ratio). The correlation analysis results show significant findings, including a strong positive correlation between sand content and the sand ratio (SR), as well as a negative correlation between sand content and FC, and between FC and SR. The performance of the substitute Casagrande quadratic model [2] reveals the best predictive accuracy among the proposed models ( [1], R² =0.90; [3], R²  0.89; [4], R² =0.43; [5], R² =0.93; [6], R² =0.93; [7], R² =0.89; [8], R² =0.89), with the highest R2 value of 0.93, MSE of ≈4.01, and MAE of ≈1.44–1.47. The equation is .

Employee performance in the field of health and pharmaceutical services plays a crucial role in determining the quality of services provided to the community. In the Southeast Sulawesi Provincial Health Office, various internal and external factors are believed to influence employee performance, but there has not been much research that comprehensively examines these factors. This study aims to identify and analyze factors related to employee performance in the health and pharmaceutical services sector at the Southeast Sulawesi Provincial Health Office. This study uses a quantitative design with a cross-sectional approach. This study was conducted from July 23 to August 14, 2025, at the Southeast Sulawesi Provincial Health Office. The sample consisted of 34 respondents selected through total sampling. Data analysis was performed using the chi-square test. The results of the study show that there is a relationship between educational characteristics (p value = 0.007), length of service (p value = 0.007), and motivation (p value = 0.000) with the performance of employees in the health and pharmaceutical services sector of the Southeast Sulawesi Provincial Health Office in 2024. There was no relationship between age (p value = 0.427) and gender (p value = 0.363) characteristics and the performance of employees in the health and pharmaceutical services sector of the Southeast Sulawesi Provincial Health Office. Factors such as motivation, training, and work environment play an important role in determining the performance of employees in the health and pharmaceutical services sector at the Southeast Sulawesi Provincial Health Office. Therefore, improving training programs and efforts to increase employee motivation are recommended to improve overall performance.

This study aims to examine the influence of capital structure and liquidity on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Capital structure is represented by the Debt to Equity Ratio (DER), while liquidity is measured using the Current Ratio (CR). Profitability is assessed through Return on Assets (ROA) and Return on Equity (ROE). This research employs a quantitative approach with a causality design and uses multiple linear regression as the analytical method. The sample consists of three manufacturing companies—PT Chandra Asri Pacific Tbk (TPIA), PT Aneka Tambang Tbk (ANTM), and PT Gudang Garam Tbk (GGRM)—selected through purposive sampling based on predetermined criteria. Prior to hypothesis testing, classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation were conducted, and all variables met the requirements for regression analysis. The findings reveal that DER has a negative and significant effect on both ROA and ROE, indicating that higher leverage reduces the company’s ability to generate profits. Conversely, CR has a positive and significant effect on profitability, suggesting that companies with stronger liquidity positions are more capable of sustaining operational activities and improving financial performance. The F-test results show that DER and CR simultaneously have a significant influence on profitability. Furthermore, the coefficient of determination demonstrates that more than half of the variation in profitability can be explained by the two independent variables. Overall, the study emphasizes the importance of maintaining an optimal balance between debt utilization and liquidity management. Effective capital structure policies and sufficient liquidity levels are essential for enhancing profitability and ensuring financial stability within the manufacturing industry. These findings provide valuable implications for corporate decision-makers, investors, and stakeholders in formulating financial strategies that support long-term performan.  

This study aims to determine the effect of discipline and motivation on employee work productivity at the Office of the Personnel, Education, and Training Agency (BKPP) of Polewali Mandar Regency, both partially and simultaneously. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to all 43 employees of the BKPP Office of Polewali Mandar Regency. The analytical technique used was multiple linear regression to examine the relationship between the variables of discipline, motivation, and work productivity.The results of the study indicate that motivation has a significant effect on employee work productivity. Employees with high motivation tend to demonstrate greater enthusiasm, a strong sense of responsibility, and optimal performance achievement. Conversely, discipline does not show a significant effect when observed separately, but it still plays an important role when combined with motivation. The combination of discipline and motivation has been proven to enhance overall work productivity. Motivation significantly influences employee work productivity, whereas discipline does not have a partial effect. However, together, discipline and motivation contribute to improving employee work productivity at the BKPP Office of Polewali Mandar Regency.

Nosocomial infections, such as Surgical Site Infections (SSI), phlebitis, and Urinary Tract Infections (UTI), continue to challenge hospital service quality, including at Dharmais Cancer Hospital. The performance of Infection Prevention and Control Link Nurses (IPCLNs), key in executing the Infection Prevention and Control (IPC) program, remains suboptimal, with delays in reporting, inaccurate surveillance documentation, and weak coordination with the IPCN team. This study aims to analyze the effect of training and work motivation on IPCLN performance, with supervision as a moderating variable that strengthens the relationship. Using a quantitative approach, the study employed multiple linear regression and moderated regression analysis (MRA) on data from 43 IPCLNs selected through total sampling. A structured, valid, and reliable questionnaire was used for data collection. The results showed that training, motivation, and supervision had a significant effect on IPCLN performance. Training and motivation had a positive impact, while supervision not only had a direct effect but also moderated the relationship between training, motivation, and performance. These findings emphasize the importance of structured training, motivation enhancement, and sustainable supervision to improve the IPC program's effectiveness. The practical implication is the need for integrated managerial strategies to strengthen the role of IPCLNs in reducing infection risks and improving hospital service quality.

This study investigates the impact of green accounting practices on corporate environmental performance, with a focus on manufacturing firms in Indonesia. Green accounting, which involves the identification, measurement, and reporting of environmental costs, is increasingly recognized as a strategic tool for enhancing corporate accountability and sustainability. However, in developing countries, its implementation remains limited and fragmented. Using a qualitative approach, this research explores how green accounting mechanisms are integrated into corporate decision-making processes and how they influence key environmental performance indicators such as energy efficiency and waste reduction. Data were collected through semi structured interviews with environmental and finance managers from five companies actively participating in the PROPER environmental rating program. Thematic analysis revealed that firms with advanced environmental accounting practices achieved higher energy savings and waste reduction outcomes, as well as superior PROPER ratings. These improvements are directly linked to the strategic use of environmental data in operational planning and investment decisions. Nonetheless, challenges such as the lack of technical guidelines, insufficient human resources, and the absence of standardized frameworks remain significant barriers to broader adoption. The study contributes to the growing literature on sustainability accounting in emerging economies and offers practical implications for policymakers and corporate practitioners seeking to institutionalize green accounting as part of sustainable business governance.