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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.

Desa Motu is an area that experiences limited internet access due to the unavailability of conventional ISP services and weak cellular signal coverage. This study aims to develop a community-based RT/RW Net network system to provide internet access by utilizing Starlink as the main ISP and distributing connectivity through networking devices such as MikroTik routers, access points, switches, and fiber optic media. Network testing was conducted by measuring download and upload speeds using network testing ap-plications, evaluating connection stability through latency (ping) measurements, and assessing signal coverage at several user locations. The results show that the implemented RT/RW Net network is able to provide a stable internet connection with consistent speeds at different testing times, as well as optimal signal distribution across multiple measurement points. The authentication system using vouchers, PPPoE, hotspot login, and MAC Binding functions properly, and the free educational access feature also operates effectively. These findings indicate that the RT/RW Net–based community network model can serve as an affordable and sustainable solution for expanding internet access in rural areas.

This study aims to determine the influence of brand image and promotion on the purchasing decisions of Yamaha Mio M3 motorcycles at PT Hasjrat Abadi Outlet Maumere. This research employed a quantitative descriptive method with an associative approach. The population consisted of all Yamaha Mio M3 consumers at PT Hasjrat Abadi Outlet Maumere over the last three years, totaling 62 respondents. A saturated sampling technique was applied, in which all members of the population were used as the research sample. Data were collected through a literature review and questionnaires distributed using a Likert scale. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²) with the assistance of IBM SPSS Statistics software. The results indicate that brand image and promotion partially have a significant effect on purchasing decisions. Simultaneously, brand image and promotion also have a significant effect on the purchasing decisions of Yamaha Mio M3 motorcycles at PT Hasjrat Abadi Outlet Maumere. The coefficient of determination (R²) shows that brand image and promotion contribute 67.6% to purchasing decisions, while the remaining 32.4% is influenced by other factors not examined in this study. Therefore, brand image and promotion play an important role in improving consumers’ purchasing decisions for Yamaha Mio M3 motorcycles.

This study focuses on the elements of gharar (uncertainty), tadlis (fraud), and breach of contract in examining multiple transactions of a single land object from the standpoint of Islamic economic law. The rising frequency of disagreements over land purchases and sales brought on by the same seller engaging in overlapping transactions, unclear ownership status, and a lack of transparency has prompted this research. This study aims to investigate the effects of these activities on Indonesian positive law and Islamic economic law. This case study employed an empirical legal approach and was carried out in Grogol Village, Tulangan District, Sidoarjo Regency. Data was gathered through observation, interviews, and documentation by the buyer, seller, and local authorities. The findings indicate that due to unclear land boundaries and ownership status, the transaction contained significant elements of gharar and tadlis because the seller concealed important information about the previous transaction. Furthermore, the seller's failure to fulfill obligations stipulated in the contract constitutes a breach of contract under positive law. This study demonstrates that these practices not only violate legal regulations but also contradict the principles of Islamic economic law such as justice, transparency, and good faith. According to this study, legal awareness, administrative accuracy, and institutional oversight are vital to prevent such issues in the future.

The provision of herbal-based complementary feeding (MP-ASI) has several positive impacts, including improving mothers’ understanding and skills in preparing complementary foods from local food ingredients in accordance with local customs and socio-cultural practices, thereby enabling mothers to independently continue providing local complementary feeding. This study aimed to determine the effect of training on the preparation of herbal-based complementary feeding for mothers of children under three years old on their knowledge and skills in preparing complementary feeding. This study employed a quasi-experimental research design and was conducted at Kanda Public Health Center. The population consisted of all mothers with children under three years old in the working area of Kanda Public Health Center, totaling 245 mothers. The sample size in this study was 35 respondents. The results of the analysis showed that there was a significant difference in mothers’ knowledge before and after the training on complementary feeding preparation, with a significance value of 0.000.

Gastritis is an inflammation of the gastric mucosa that often causes pain in the epigastric area, which can reduce patient comfort and quality of life. This condition requires treatment that is not only pharmacological, but can also be supported by non-pharmacological interventions such as warm compresses that function to provide a relaxing effect and improve blood circulation. This study aims to determine the effect of warm compresses on reducing pain intensity in gastritis patients. The research method used was descriptive with a case study approach on one patient treated in the inpatient ward. Data collection was carried out through interviews, observation, and documentation using the PQRST method to assess pain. The intervention in the form of warm compresses was given for three days with a frequency of once a day for ± 15–20 minutes in the epigastric area. The results showed a gradual decrease in pain intensity from a scale of 6 to a scale of 2 after the intervention, as well as an increase in patient comfort. The implications of this study indicate that warm compresses can be used as an effective, safe, and easy-to-implement independent nursing intervention to help reduce pain in gastritis patients and improve the quality of nursing care.

Fracture is a condition characterized by the disruption of bone continuity that often causes acute pain, especially in patients following Open Reduction and Internal Fixation (ORIF). Effective pain management is essential to support the recovery process and improve patient comfort during hospitalization. This study aimed to determine the effectiveness of cold compress therapy (cryotherapy) in reducing pain intensity in post-ORIF patients. This study used a case study method on a patient diagnosed with a right humerus fracture at PKU Muhammadiyah Bantul Hospital. Data were collected through interviews, interventions, and documentation using the PQRST method. Cryotherapy was administered once daily for three consecutive days using an ice bag applied to the painful area. The results showed a gradual decrease in pain intensity from scale 7 to 6 on the first day, 5 on the second day, and 4 on the third day. The patient also reported increased comfort after the intervention. These findings indicate that cryotherapy is effective as a non-pharmacological intervention in reducing postoperative pain and improving patient comfort.

This case report examines the effectiveness of a combined pulmonary rehabilitation and musculoskeletal physiotherapy program for a 26-year-old male post-pulmonary tuberculosis patient with lumbar tuberculous spondylitis. The patient, who had completed anti-tuberculosis treatment, presented with low back pain, shortness of breath, fatigue, and limited mobility. Spirometry indicated severe restrictive ventilatory impairment (FVC 1.28 L, 32% of predicted), and lower extremity muscle strength was reduced (MMT 2-3/5). The patient used a TLSO brace and walking aid. Over a three-week physiotherapy program, the patient participated in breathing exercises, spinal mobilization, muscle strengthening, functional exercises, and education on brace use. Evaluation occurred at the first, second, and third weeks. After treatment, pain intensity decreased from VAS 6 to VAS 3, FVC improved to 1.72 L, chest expansion increased, muscle strength improved to MMT 4/5, and performance on the Five-Times Sit-to-Stand Test showed progress. The Functional Independence Measure (FIM) score increased from 98 to 115, reflecting improved functional independence. These findings suggest that the combination of pulmonary and musculoskeletal physiotherapy effectively improved respiratory function, muscle strength, and the patient’s overall functional capacity.

Myofascial pain syndrome (MPS) in the upper trapezius muscle is one of the disorders commonly found in the neck area, characterized by myofascial trigger points (MTrP) in taut bands or tight muscle bands. Kinesio taping (KT) is a non-invasive therapy used in the management of MPS of the upper trapezius to improve neck disability measured using the Neck Disability Index (NDI). However, stronger evidence is still needed regarding the effectiveness of KT in reducing neck disability scores in MPS upper trapezius. This study aims to review and analyze the effectiveness of KT on NDI scores in MPS upper trapezius. The research method used is a systematic review employing PRISMA-P and the PICOS framework. The sample and population of the study consist of articles obtained from databases such as Crossref, Scopus, PubMed, Google Scholar, and Semantic Scholar. Keywords such as "Kinesio Taping," "Myofascial Pain Syndrome," and "Myofascial Trigger Point" were used. The results of the descriptive analysis of the selected articles showed that KT significantly reduced the NDI value in MPS upper trapezius. In conclusion, KT is effective in improving functional disability in the neck caused by MPS upper trapezius, and KT can be a therapeutic option either alone or in combination with other therapies.

This study aims to determine and analyze the effect of digital marketing and customer trust on customer satisfaction at the Jastipyane.mof courier/jastip service business in Maumere. The background of this research is based on the rapid growth of the personal shopper (jastip) business, which increasingly relies on digital technology for marketing activities, and the critical importance of building customer trust in online transactions. The problems identified at Jastipyane.mof include sub-optimal digital marketing management, slow response to customer inquiries, and a satisfaction performance gap discovered during pre-survey. This study utilizes a quantitative approach with a survey method. The population consists of all 1,990 customers of Jastipyane.mof in Maumere. The sampling technique employed was purposive sampling, resulting in 95 respondents calculated via the Slovin formula. Data analysis techniques include descriptive statistics, validity and reliability testing, classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination administered via SPSS. The results demonstrate that digital marketing has a positive and significant partial effect on customer satisfaction. Customer trust also exerts a positive and significant partial impact on customer satisfaction. Simultaneously, digital marketing and customer trust have a positive and significant combined effect on customer satisfaction at Jastipyane.mof in Maumere.

The rise of the digital business era presents both opportunities and challenges for SME operators, particularly regarding legal aspects of business and unfair competition. This community service initiative aims to enhance the legal literacy and capacity of SME operators in Surakarta through educational and practical legal support. The methods employed included a pre-test to measure initial understanding, a legal needs assessment to identify participants’ legal requirements, the presentation of materials and interactive discussions as forms of intervention, and a post-test to evaluate improvements in understanding. The results of the activity demonstrated a significant improvement in participants’ legal knowledge and awareness, particularly regarding business contracts, digital transactions, and the risks of unfair competition. Furthermore, there was a shift in participants’ mindset, as they began to view the law as a strategic tool in running their businesses. Nevertheless, this initiative still faces challenges such as time constraints and the need for more intensive follow-up support. Consequently, legal support based on the actual needs of MSME operators has proven effective and requires continuous development to strengthen the competitiveness and legal protection of MSMEs in the digital age.

In an era of increasingly competitive business competition, companies are required to improve the quality of their human resources to achieve optimal organizational performance. One approach widely used in employee development is coaching. This study aims to examine the implementation of coaching for employees in companies and its impact on employee performance and development. This study used the Systematic Literature Review (SLR) method following the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) guidelines. The literature search process was conducted through several scientific databases, namely Google Scholar, Scopus, and the Directory of Open Access Journals (DOAJ) with a publication period of 2021–2026. Keywords used included coaching, employee coaching, employee performance, and employee development. Based on the literature selection process, 16 articles met the inclusion criteria and were further analyzed. The results showed that the implementation of coaching has a positive impact on improving employee performance, work motivation, self-confidence, and individual competency development. Furthermore, coaching also plays a role in increasing employee work engagement, communication skills, and self-awareness in completing work tasks. These findings indicate that coaching is an effective strategy in human resource development and improving organizational performance if applied systematically, while also providing practical contributions for HR practitioners in designing measurable and sustainable talent development interventions.

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.

The Juvenile Criminal Justice System (SPPA) in Indonesia is a manifestation of special protection for children in conflict with the law, prioritizing the principles of restorative justice and diversion. This study aims to analyze the implementation of the SPPA based on Law Number 11 of 2012 concerning the Juvenile Criminal Justice System and to identify the legal challenges that arise in its practice. The research method used is normative legal with a legislative and conceptual approach. The results of the study show that although the regulations mandate diversion efforts as a top priority in resolving juvenile cases, there are still obstacles in its implementation, both in terms of the readiness of law enforcement officials, limited supporting facilities, and the perception of the community, which still tends to expect a retributive (punitive) approach. In addition, the protection of children's rights during the judicial process is often not optimally fulfilled. This analysis concludes that strengthening inter-agency coordination and increasing law enforcement officials' understanding of restorative justice are key to the effectiveness of this system. Further regulatory harmonization and strengthening the role of the Correctional Center in overseeing the diversion process are needed to ensure that the best interests of the child remain the top priority at every stage of the judicial process

Indonesian culinary comments on social media platforms such as Instagram are characterized by informal spelling, regional language mixing, slang expressions, and emojis, posing substantial challenges for automated sentiment classification. While IndoBERT has demonstrated strong performance across Indonesian natural language processing tasks, the contribution of individual preprocessing components to fine-tuning performance on informal text remains underexplored, particularly in the culinary domain. This study addresses this gap by conducting a systematic preprocessing ablation study on IndoBERT-Base fine-tuning for Indonesian culinary sentiment classification, accompanied by a comparative evaluation against Naive Bayes with TF-IDF, SVM with TF-IDF, and BiLSTM as representative baselines. A dataset of 3,500 manually labeled Instagram culinary comments across three sentiment classes was used, with a stratified 80/10/10 split. Six preprocessing variants were evaluated under identical experimental conditions to isolate the contribution of each component. The results show that slang normalization is the most impactful single preprocessing step, yielding a macro F1-score gain of +0.0609 over the no-preprocessing baseline, while the full pipeline achieves an accuracy of 0.8800 and a macro F1-score of 0.8465. IndoBERT-Base with the full pipeline outperforms all baselines across all evaluation metrics. Per-class analysis reveals that the negative class achieves the lowest F1-score of 0.7600, with sarcastic expressions and Banjar regional vocabulary identified as primary sources of misclassification. These findings indicate that preprocessing decisions have a measurable and non-uniform effect on IndoBERT fine-tuning performance. In this study, slang normalization provides the most substantial individual contribution in bridging the vocabulary gap between informal user-generated text and the model’s pre-training distribution.

This study was conducted to determine the effect of profitability and cost of debt on tax avoidance in wholesale trading companies from 2018 to 2021. The population in this study was 53 companies spanning a four-year period. The sample size used in this study was 49 from a population of 212. The sampling technique used was non-random sampling, with criteria being determined for sample selection. Testing was conducted using descriptive statistics, classical assumption tests, outlier tests, and multiple linear regression. The results showed that profitability and cost of debt had a significant positive effect on tax avoidance, accounting for 19.3% of the total, with the remainder coming from other variables. Partially, profitability had a significant negative effect on tax avoidance, meaning that an increase in profitability would decrease tax avoidance. Meanwhile, the cost of debt had an insignificant negative effect on tax avoidance, meaning that the higher the cost of debt, the higher the tax avoidance

This study aims to examine the effect of HR Analytics, competency development, and leadership support on employee performance with organizational agility as a moderating variable among employees of the Department of Industry and Trade of Lampung Province. This research employed a quantitative approach by distributing questionnaires and analyzing the data using SEM-PLS. The results show that competency development and leadership support have a positive and significant effect on employee performance, while HR Analytics has no significant effect. Organizational agility does not moderate the relationship between HR Analytics, competency development, leadership support, and employee performance. These findings suggest that while HR Analytics may not directly influence performance, the development of competencies and strong leadership support remain critical to enhancing employee outcomes. Furthermore, the lack of a moderating effect from organizational agility indicates that factors beyond agility, such as employee training programs and leadership practices, play a more crucial role in driving performance. This study highlights the importance of strengthening employee competencies and leadership support to improve employee performance in government institutions. Further research could explore other potential moderating factors in this context.

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

The Free Nutritious Meal (MBG) program is one of the Indonesian government’s strategic initiatives aimed at improving the nutritional status of school-aged children. The success of this program is influenced not only by food availability but also by students' knowledge and attitudes toward nutrition. This study aims to analyze the influence of students’ nutritional knowledge and attitudes on their readiness to support the MBG program. This research employed a quantitative approach with an explanatory design. Data were collected using questionnaires distributed to students at SD Negeri 6 Sawa, North Konawe Regency. The analysis was conducted using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results show that nutritional knowledge has a significant effect on students’ attitudes. Furthermore, students’ attitudes significantly influence readiness to support the MBG program. However, the direct effect of nutritional knowledge on readiness was not statistically significant. These findings indicate that attitude plays an important role in mediating the relationship between knowledge and readiness to support the MBG program. Therefore, nutrition education is essential to strengthen students’ attitudes and support the successful implementation of the MBG program.

Social Studies (IPS) learning in elementary schools plays an essential role in developing students’ critical thinking skills and civic attitudes as part of 21st-century competencies. However, in practice, IPS learning is still commonly teacher-centered and lacks contextual learning experiences, resulting in low student engagement and limited development of higher-order thinking skills. This study aims to analyze the implementation of Project-Based Learning (PjBL) in IPS learning to enhance critical thinking skills and civic attitudes of grade VI students at SDN Prekbun. The research employed a qualitative approach with a case study design. Data were collected through classroom observations, semi-structured interviews with teachers, students, school principals, and parents, as well as documentation of learning activities. Data analysis was conducted using the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing and verification. The findings indicate that the implementation of PjBL effectively enhances students’ active participation, critical thinking skills in analyzing social issues, and civic attitudes such as responsibility, cooperation, and social awareness. Learning becomes more meaningful as students are directly involved in contextual, collaborative, and problem-based project activities. Despite these positive outcomes, several challenges were identified, including limited learning facilities, time management constraints, and variations in students’ confidence levels. This study implies that PjBL is an effective instructional model for strengthening character education and developing 21st-century skills in elementary social studies learning