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This research seeks to examine the impact of liquidity, Net Interest Margin (NIM), and capital structure on the profitability of banking companies traded on the Indonesia Stock Exchange during the years 2022–2024. The method of research employed is quantitative, utilizing multiple linear regression approach derived from secondary information found in company financial reports. The research sample consisted of 24 banking firms consisting of a total of 70 data points. The findings of the analysis indicate that Net Interest Margin has a meaningful and positive impact on profitability, while liquidity and capital structure do not produce a notable impact. These results suggest that the efficiency of managing productive assets and net interest income are the main factors in increasing bank profitability, while liquidity management and capital composition have not contributed significantly to profit growth. This study has important implications for bank management to optimize NIM as the main strategy for improving financial performance, as well as for regulators and stakeholders in conducting evaluations and decision-making. This study also suggests expanding the variables and research period in the to acquire a more thorough insight into the factors that affect the profitability of banking companies.

This study explores how resource-constrained small and medium-sized enterprises (SMEs) in Indonesia’s advertising sector adapt digital transformation strategies to achieve sustainable development. Using the case of Roxy Maharewa, an SME in Makassar–Gowa, the research examines strategic trade-offs between investing in advanced digital platforms and operationally transformative physical assets. Guided by the Resource-Based View, Strategic Trade-off Theory, and Contingency Theory, this qualitative case study employs semi-structured interviews with key decision-makers. Findings reveal that prioritizing high-capacity production equipment eliminated structural cost disadvantages from outsourced printing, enabling twice to fourth times potential profit margin gains and strengthening market competitiveness. Rather than adopting a fully digital-first approach, the firm employed a hybrid strategy leveraging low-cost digital tools for internal efficiency while maintaining offline relationship management to align with client preferences and infrastructural realities. This asset-led hybrid model demonstrates how SMEs in emerging markets can integrate selective digital adoption with tangible investments to achieve both rapid returns and long-term sustainability. The paper contributes to the discourse on digital transformation by providing a context-sensitive perspective for policymakers and practitioners, emphasizing that in heterogeneous digital readiness environments, blended strategies can deliver superior economic and social.

This study aims to analyze the implementation of the murabahah bil wakalah contract within Islamic financing institutions by examining procedural compliance, documentation quality, and the effectiveness of internal monitoring. A qualitative approach was applied using in-depth interviews, structured observations, and document analysis involving purposively selected informants. Data were analyzed using thematic analysis supported by data reduction, coding processes, source triangulation, and conclusion drawing. The findings indicate that the implementation of the contract generally aligns with sharia principles, although operational challenges persist, including inconsistent documentation, varied member understanding of wakalah procedures, and limitations in monitoring practices. Verification processes and margin determination have been properly executed, yet administrative governance requires strengthening to ensure alignment between procedural guidelines and real-world practice. The study highlights the importance of increasing sharia literacy and enhancing human resource capacity to improve efficiency and compliance in implementing murabahah bil wakalah within micro-level Islamic financial institutions.

Citizenship rights and control of agrarian resources are two interrelated aspects in realizing social justice in Indonesia. In the context of an agrarian country experiencing pressures from economic globalization and resource liberalization, unequal access to land and other agrarian resources has become a pressing structural issue. This study aims to analyze how citizenship rights—as a form of state recognition of the existence and participation of citizens—correlate with the distribution and control of agrarian resources, particularly within the framework of social justice. The method used is a qualitative approach with literature studies and critical analysis of agrarian policies, citizenship regulations, and case studies of agrarian conflicts in several regions of Indonesia. The results show that the neglect of citizenship rights in agrarian policies contributes to the marginalization of vulnerable groups, such as indigenous communities and small farmers. Furthermore, land tenure policies that tend to favor corporations reinforce structural inequality. In conclusion, social justice in the control of agrarian resources requires the integration of substantive recognition of citizenship rights and agrarian reform oriented towards redistribution and participation. Policy reform that guarantees equal access to resources for all citizens is a primary prerequisite for inclusive and equitable development.    

This research using Cost Volume Profit (CVP) analysis was conducted with the aim of finding out the basic steps in profit planning at Kedai Panji & Swimming Pool. The main problems faced by the business are the absence of a structured profit planning system and fluctuating visitor numbers. This research method uses quantitative descriptive through data collected in the form of interviews, documentation, and analysis of financial statements for the year 2024. The results show that the contribution margin ratio is 59.25%, the break even point is Rp244,895,110, and the margin of safety is 17.93%. The degree of operating leverage is recorded at 560%, indicating that small changes in sales have a significant impact on profit. The 2025 profit target of Rp40,000,000 can be achieved with a sales target of Rp312,603,983. By applying Cost Volume Profit (CVP) analysis, Kedai Panji & Swimming Pool can plan profits more systematically, improve cost management efficiency, and optimize sales strategies to achieve sustainable business growth.

This study aims to analyze the effect of Non-Performing Loans (NPLs) and the Loan-to-Deposit Ratio (LDR) on bank financial performance, as measured by Return on Assets (ROA), with Net Interest Margin (NIM) as an intervening variable in banking companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The research method used is quantitative research with a causal-comparative approach. The data used in this study is secondary data sourced from the financial reports of banking companies accessible through the official IDX website. The population in this study is banking sector companies listed on the Indonesia Stock Exchange, with a sample of 35 companies selected using a purposive sampling method based on certain criteria. The independent variables in this study are Non-Performing Loans (X1) and Loan to Deposit Ratio (X2), while the dependent variable is Return on Assets (Y) and the intervening variable is Net Interest Margin (Z). Data analysis techniques in this study use panel data regression, classical assumption tests, t-tests, coefficients of determination, and Sobel tests. The results of this study indicate that NPL has no effect on NIM, while LDR has an effect on NIM, NPL has an effect on ROA, LDR has no effect on ROA, NIM has an effect on ROA, NIM does not mediate the relationship between NPL and ROA, and NIM mediates the relationship between LDR and ROA.

Education is a fundamental human right that must be guaranteed for every child without discrimination. In Indonesia, particularly in the Ambon region, educational inequality remains a serious challenge influenced by geographical, socio-economic, and structural factors. Children from impoverished families and remote areas often lack access to adequate education due to limited facilities, low-quality teaching staff, and inadequate technological infrastructure. This situation not only hinders children’s potential development but also perpetuates cycles of poverty and social injustice. Data from the Ministry of Education and Culture (2021) indicates low basic education participation rates and high dropout rates in Maluku and Ambon. In response, the church in Ambon, as highlighted by Joseph Lourine Since (2023), plays a strategic role through the Marginalized Children’s Development School (Sekolah Pembinaan Anak Marginal - SPAM), an alternative education program integrating academic learning with Christian character and spiritual formation. This initiative embodies the preferential option for the poor principle in liberation theology, as developed by Gustavo Gutiérrez, positioning the church as an advocate for the marginalized in its social and moral mission. This abstract recommends strengthening the church’s role in education through multisectoral collaboration to create a more just and inclusive education system for marginalized children.

This study aims to analyze the Effect of Return on Equity (ROE), Total Asset Turnover (TATO), Net Profit Margin (NPM) on Stock Prices in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The approach in this study is to use a quantitative approach, and based on the objectives, this type of research is causal. The independent variables in this study include Return on Equity (ROE), Total Asset Turnover (TATO), and Net Profit Margin (NPM) and the dependent variable in this study is Stock Price. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange, totaling 27 companies for the 2020-2024 period. This study uses the Purposive Sampling method, selecting 18 companies multiplied by 5 periods, resulting in a sample size of 90 samples in this study. This study uses descriptive statistical analysis using secondary data with descriptive statistical tests. Continued with the classical assumption test using the multiple regression model hypothesis testing method. This study uses panel data regression tool analysis with the help of SPSS 26 application tools. The results of the study show that: (a) Return on equity (ROE) has a positive effect on share prices, (b) Total Asset Turnover (TATO) does not have an effect on share prices, (c) Net Profit Margin (NPM) has a positive effect on share prices.

The Indonesian government has long faced complex armed conflicts, particularly in Papua, involving security forces and Armed Criminal Groups (KKB). This conflict has had a major impact, not only in terms of casualties involving the military and civil society, but also in terms of broader social and political impacts. A more security-oriented approach by the government is often questioned, because on the one hand, it exacerbates human rights violations, creates a negative stigma against the Papuan people, and further limits the space for constructive political dialogue. This ongoing tension has worsened relations between the central government and Papuans, who have long felt marginalized. In addressing these issues, it is important for governments to develop a more holistic approach, by strengthening protection of civil society, increasing transparency and accountability, and opening up space for inclusive dialogue between all relevant parties. A sustainable settlement requires not only security management, but also serious attention to the well-being, rights of the Papuan people, and recognition of their cultural diversity and political aspirations. Going forward, approaches that prioritize dialogue and reconciliation can open up opportunities to achieve a more just and sustainable peace.

This study aims to assess the financial performance of PT Mayora Indah Tbk from 2022 to 2024 using several financial ratios, including liquidity, solvency, and profitability. The method used in this study is a quantitative approach. In this study, the data analyzed is secondary data, where the population includes all financial statements of PT Mayora Indah Tbk. The sample taken for this study is the financial statements of PT Mayora Indah Tbk in 2022-2024. The results of the analysis show that the company's liquidity ratio is in good condition with Current Ratio (CR) reaching 298.3% and Quick Ratio (QR) of 216.8%, which exceeds existing industry standards. On the solvency ratio, the Debt To Asset Ratio (DAR) was recorded at 40.3%, which is significantly higher than the industry standard of 35%, indicating a situation that is not ideal. Conversely, the Debt To Equity Ratio (DER) of 67.9% shows a positive performance, which is below the industry standard of 90%. For profitability ratios, the company recorded a Net Profit Margin (NPM) of 8.4%, Return On Assets (ROA) of 10.9%, and Return On Equity (ROE) of 18.2%, all of which are below industry standards, indicating that profitability conditions are still low

This research is driven by the prevalence of patriarchal perspectives within the Christian theological tradition, which frequently marginalises the role of women. Contemporary feminist theology emerges in this context as a critical effort to reinterpret women’s experiences of faith and suffering in light of God’s liberating love. This study analyses the martyrdom of the Virgin Mary and Neerja Bhanot as examples of witnessing to faith and humanity, affirming the spiritual power and courage of women in the face of patriarchal structures. The study employs a qualitative descriptive method, adopting a literature review approach to the Holy Scriptures, church documents and feminist theological literature. The results show that Mary’s martyrdom reflects quiet, prophetic faithfulness as a white martyr, while Bhanot displays universal humanitarian martyrdom. Both reveal a God who is present in love and solidarity with human suffering. This research affirms that feminist theology is a reflective praxis of liberation, demanding a transformation in the Church’s and society’s views on the dignity and role of women in the work of salvation.

This study aims to determine the effect of work motivation and work discipline on employee performance at the Class I Non TPI Depok Immigration Office. The background of the study is based on the importance of the role of human resources in increasing organizational productivity. The method used is quantitative with data collection techniques through questionnaires to the entire population of 83 respondents using a saturated sampling method. Data analysis was carried out using multiple linear regression with the help of SPSS version 21. The results of the T-test of the study obtained showed that work motivation has a positive and significant effect (T count > T table), work discipline has a positive and significant effect (T count > T table) indicating that work motivation and work discipline have an important role in improving employee performance. The results of the F test show that work motivation and work discipline have a simultaneous effect on employee performance (F count > F table) at the Class I Non TPI Depok Immigration Office. The coefficient of determination test of 0.264 employee performance is explained by work motivation and work discipline.

This article explores the background, methods, results, and conclusions of digitalization in public services, focusing on its impact on the social administration ecology. It examines the rapid adoption of e- government and ICT (information and communication technology) by public administrations worldwide since 2020, investigating both opportunities and risks. Methods include a systematic literature review and qualitative case studies drawn primarily from peer-reviewed journals published between 2020 and 2024. The results show that digitalization in public services offers significant benefits: improved efficiency, transparency, citizen participation, reduced corruption, and enhanced environmental governance. However, it also presents risks, in particular widening digital divides, loss of human aspects in administrative interaction, ethical concerns (data privacy, algorithmic bias), regulatory and infrastructural challenges, and potential exclusion of marginalized groups. The discussion elaborates on how these opportunities and risks reshape the ecology of social administration defined here as the interplay of structures, actors, norms, technologies, and environment in public administration. In conclusion, the paper argues that digitalization must be managed with attention to equity, ethical governance, infrastructure readiness, and regulatory safeguards. Key recommendations include fostering digital literacy, inclusive design, transparency in data and algorithmic processes, and participatory governance.  

This study analyzes the potential of the traditional performing art Cupak Gurantang in supporting cultural tourism in West Nusa Tenggara (NTB), Indonesia. Cupak Gurantang is a distinctive folk theater from Lombok that conveys moral and social values through the conflict between Cupak, a cunning character, and Gerantang, an honest one. Through this narrative, the performance functions not only as entertainment but also as a medium for moral education within the community. The study employs a descriptive qualitative approach using interviews, observations, documentation, and literature review as data collection methods. Analysis is conducted through a SWOT method and a participatory approach to explore the cultural functions, preservation challenges, and development strategies. The findings indicate that Cupak Gurantang plays a significant role in preserving local cultural identity and strengthening moral values among society. However, several challenges persist, including limited regeneration of young performers, financial constraints, and the marginalization of traditional arts within a tourism sector that tends to prioritize natural attractions. The study recommends community empowerment, youth training, innovative performance presentations, and the use of digital promotion and integration into cultural tourism packages. With these strategies, Cupak Gurantang holds substantial potential to become a sustainable cultural tourism attraction in West Nusa Tenggara.

This study aims to determine the effect of work discipline and compensation on employee job satisfaction at the Bureau of Organization and Human Resources of the Ministry of Agriculture. This research is motivated by the importance of proper work discipline and compensation in increasing employee job satisfaction. The method used in this research is quantitative method with descriptive approach. The data collection technique was carried out through distributing questionnaires to 85 respondents who were employees of the agency. The data analysis technique uses validity, reliability, multiple linear regression, t test, f test, and the coefficient of determination. The results of this study obtained using the t test that work discipline partially has a positive and significant effect on employee job satisfaction with a significance result of 0.000 <0.05 and the t test results show Tcount 3.656> Ttable 1.989. Compensation partially has a positive and significant effect on employee job satisfaction with a significance result of 0.000 < 0.05 and the t test results show Tcount 7.066 > Ttable 1.989. Work discipline and compensation simultaneously have a positive and significant effect on employee job satisfaction with a significance result of 0.000 < 0.05 and the f test results show Fcount of 62.960> Ftable 3.11. The coefficient of determination test found that the two independent variables had an effect of 60.6% on employee job satisfaction.

This research is an empirical study that aims to examine the influence of a number of financial indicators on company value in the construction and building subsectors listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The indicators analyzed include profitability, free cash flow (FCF), and leverage. This study uses a purposive sampling approach involving 9 issuers and produces 45 observation data. The analysis method used is multiple linear regression to test the relationship between independent variables and company value as measured by Price to Book Value (PBV). The results of the study show that the performance of Return on Assets (ROA) as well as the Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) ratios have a significant effect on increasing the company's value. In contrast, other indicators such as Net Profit Margin (NPM), Free Cash Flow (FCF), and Long-Term Debt to Equity Ratio (LTDtER) did not show a significant influence. These findings indicate that investors prioritize capital utilization efficiency and sound funding structures in assessing the value of a company, compared to free cash flow or net profit margins. This research provides important implications for company management and investors in formulating financial strategies that are oriented towards increasing the company's value in a sustainable manner.

Solid financial performance is a crucial foundation for companies to achieve long-term success. In the banking context, financial health assessments are essential, as they directly relate to the stability of the national financial system. Therefore, the Financial Services Authority (OJK) has established standards for evaluating bank soundness using the RGEC method, which includes four key aspects: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital. This study aims to analyze the soundness level of PT Bank Central Asia Tbk (BCA) during the 2020–2024 period using the RGEC approach. The assessment is conducted by evaluating financial ratios such as Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). The analysis results show that BCA achieved a "very healthy" rating (PK-1) in all RGEC aspects. This reflects BCA's ability to effectively manage risk, implement sound corporate governance principles, and maintain strong profitability and capital. These findings strengthen BCA's position as one of the best-performing banks in Indonesia and demonstrate the company's commitment to maintaining financial stability and customer trust.

This research explores how bullying is depicted in the animated film “Jumbo” through the lens of Roland Barthes' semiotic theory. Utilizing a descriptive qualitative approach, the study analyzes the denotative, connotative, and mythological meanings embedded within the film’s visual and narrative elements. Through this lens, the film is interpreted not merely as a piece of children's entertainment but as a medium that carries deeper social messages. The central character, Don, is portrayed as physically different from his peers, which becomes a symbol of broader societal rejection and marginalization. His journey reflects the internal and external struggles faced by individuals who do not conform to mainstream standards. Key symbolic components—such as Don’s unusually large physique, his inherited storybook, and the way he interacts with others—highlight themes of courage, empathy, personal identity, and the desire for social inclusion. The film subtly critiques the normalization of bullying and challenges dominant myths that suggest acceptance and success are only for those who meet certain physical or social norms. Through its narrative, Jumbo promotes values of diversity and encourages viewers, especially young audiences, to question unjust stereotypes and embrace empathy. By decoding the semiotic messages in Jumbo, this study contributes to a deeper understanding of how animated films can serve as powerful educational tools. They can raise awareness about social issues, influence attitudes, and inspire critical reflection, especially when they employ symbolism that resonates with real-life experiences. This research ultimately highlights the potential of animation as a medium for moral and social education beyond its entertainment function.

Profitability is a key indicator in assessing a company’s financial performance, particularly in the personal care industry listed on the Indonesia Stock Exchange (IDX). This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER) on profitability as measured by Net Profit Margin (NPM). The research employed a quantitative approach using multiple linear regression analysis based on the financial statements of personal care companies for the 2021–2024 period. The findings reveal that ROA has a positive and significant effect on NPM, indicating that the more efficiently a company manages its assets, the higher the net profit margin achieved. Meanwhile, ROE and DER show no significant effect on NPM, implying that shareholder equity returns and debt utilization in the capital structure have not directly enhanced net profitability. These results suggest that optimal asset management is a crucial factor in improving the financial performance of personal care companies.

This study examines the role of BRICS—an intergovernmental organization consisting of Brazil, Russia, India, China, and South Africa—in fostering global cooperation and contributing to world economic stability. BRICS was founded as a strategic response to the dominance of Western financial institutions such as the International Monetary Fund (IMF) and the World Bank, which have long been criticized for their unequal representation and decision-making processes favoring developed economies. In this context, BRICS provides an alternative financial architecture through the creation of the New Development Bank (NDB) and the Contingent Reserve Arrangement (CRA), both of which serve as instruments to support development financing and ensure financial security for its members. Grounded in the frameworks of constructivism and soft power diplomacy, BRICS emphasizes the principles of equality, mutual respect, sustainable development, and South-South cooperation. These values are reflected in its policies and initiatives that prioritize inclusivity, fair participation, and collective growth, especially for developing nations often marginalized in the global economic order. By representing more than 40% of the world’s population and contributing approximately 23% of global GDP, BRICS demonstrates its capacity to shape the international system and establish a more balanced distribution of power and resources. This research employs a qualitative descriptive approach based on secondary data, which is analyzed narratively to highlight the evolving dynamics of BRICS within the global economy. The findings indicate that BRICS has significant potential to challenge Western economic hegemony, enhance economic solidarity among emerging markets, and provide developing countries with greater opportunities for growth and cooperation. Ultimately, BRICS emerges not only as a counterweight to established global institutions but also as a transformative actor capable of reshaping the trajectory of international economic governance in the future.