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This study links Liquidity, profitability, value, capital structure. Moderator (IDX property firms, 2022–2024). Using quantitative methods with multiple linear, moderated regression analysis (MRA), 76 companies were examined. Results show liquidity (Current Ratio) negatively affects firm value, indicating that excessive current assets reduce efficiency and investor appeal. ROE lacks impact, showing profit instability. Capital structure shows no moderating effect.These findings emphasize the need for efficient asset management and consistent profitability enhance firm value, regardless of capital structure.

One of the most common problems that occurs for MSMEs is in their development. Therefore, it is necessary to pay attention to business performance in order to be able to survive and excel in competition. This study aims to test the influence of human resource competence, financial literacy, financial capital, and social capital on the performance of MSMEs in Tempel District, both partially and simultaneously. The research approach uses a quantitative method with questionnaire instruments distributed to 99 respondents of MSME actors through non-probability sampling techniques. Data analysis was carried out using the SEM-PLS method with the help of SmartPLS 4.1.0.9 software, through outer model testing (validity and reliability test) and inner model (VIF, GoF, R2 test and hypothesis test). Hypothesis testing is carried out through the t-test and the f-test. The results of the study show that partially human resource competence, financial literacy, and financial capital have a significant positive effect on the performance of MSMEs, while social capital has a positive but insignificant effect on the performance of MSMEs. The results of the research simultaneously show that human resource competencies, financial literacy, financial capital, and social capital have a significant effect on the performance of MSMEs. The implications of these findings emphasize the need for strategies to strengthen human resource competence, increase financial literacy, optimize financial capital, and develop social capital to strengthen the competitiveness and sustainability of MSMEs in the research area.

This research explores the role of the Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) of Tangerang City in implementing an online permit system for billboard advertising as a form of digital transformation in public service. The study aims to analyze the institutional role of DPMPTSP, identify obstacles in the implementation of online licensing, and evaluate the improvement efforts undertaken. Using a qualitative descriptive method, data were collected through in-depth interviews with DPMPTSP officials, billboard organizers, and permit applicants, complemented by observation and documentation to ensure data validity through source and technique triangulation. The findings reveal that DPMPTSP plays a strategic role by providing 24-hour online access, simplifying licensing procedures, and offering direct assistance through the Public Service Mall (MPP), supported by responsive communication channels such as WhatsApp and Zoom. Despite these efforts, challenges remain, including system errors, low digital literacy among applicants, limited technical staff, communication gaps, and incomplete integration of the central and regional OSS systems. To address these issues, DPMPTSP has strengthened public assistance services, simplified online information systems, expanded communication channels, redistributed staff duties, performed routine system maintenance, and intensified public education on regulations. These findings highlight that the success of digital public services depends not only on technological readiness but also on human resource capacity, effective communication, and continuous institutional adaptation to public needs.

This study aims to examine the effect of sales growth, profitability, capital structure, and corporate social responsibility (CSR) on firm value in companies listed in the LQ45 index during the 2022–2024 period. This research also intends to provide insights for investors in evaluating the factors that influence firm value as a basis for investment decision-making, including sales growth, profitability, capital structure, CSR, and firm value. The population of this study consists of 45 LQ45 companies, with a sample of 32 companies selected using purposive sampling based on specific criteria, resulting in 96 total observations. The research results show that sales growth and CSR do not affect firm value. Meanwhile, profitability and capital structure hurt firm value. This study concludes that sales growth has not yet become a strong fundamental signal for investors, as it does not always reflect sustainable performance. High profitability, in fact, has a negative effect on firm value, which may be due to a mismatch between short-term profits and the long-term prospects expected by investors. A high capital structure signals greater financial risk, thereby reducing investor confidence in the company. Meanwhile, CSR has not had a significant impact on firm value, possibly due to low disclosure quality or a lack of investor attention to sustainability issues.

The era of digital disruption has brought significant changes to people's behavior, including investment activities. Retail investors have increasingly easy access to the capital market through digital applications such as Neo HOTs, Bibit, and Stockbit. However, this convenience is not always accompanied by adequate digital financial literacy. This study aims to explore retail investors' experiences using digital investment applications and understand their perceptions of sustainable investing in the Society 5.0 era. The research method used a descriptive qualitative approach with in-depth interviews with a number of active retail investors. The findings indicate that the majority of retail investors are attracted to investing due to ease of access and promotions, but many still make impulsive decisions based on social media trends (fear of missing out/FOMO). A small number of investors are beginning to understand the importance of sustainable investing (ESG), although it has not yet become a primary consideration in investment decisions. This study emphasizes the importance of more targeted digital financial literacy so that people can use technology wisely, maintain personal financial sustainability, and contribute to sustainable development.

This study analyzes the effect of Firm Size (X1) and Sales Growth (X2) on Capital Structure (Y) in the Food and Beverage sector listed on the Indonesia Stock Exchange in 2020-2024. Capital Structure in this study is proxied by the Debt to Equity Ratio (DER), Firm Size is measured based on the natural logarithm of total assets, and Sales Growth is measured based on the annual Sales Growth rate. This research employs a quantitative method with a descriptive and verificative approach. The sample consists of 18 companies selected through purposive sampling based on specific criteria. The data used are secondary data in the form of annual financial statements obtained from the official website of the Indonesia Stock Exchange and the respective companies. The analytical techniques applied include the classical assumption test and multiple linear regression analysis. The results show that partially, Firm Size has no significant effect on Capital Structure with a value of 0.463, and Sales Growth has no significant effect on Capital Structure with a value of 1.317. Simultaneously, Firm Size and Sales Growth have no significant effect on Capital Structure with a value of 1.035.

Background: Magnetic Resonance Imaging (MRI) is one of the most important imaging modalities in medicine, especially for diagnosing spinal disorders. The Short Tau Inversion Recovery (STIR) sequence has the advantage of suppressing fat signals, but often produces images with a low Signal-to-Noise Ratio (SNR), so that noise can interfere with diagnostic quality. Therefore, image optimization methods through noise reduction and image quality enhancement techniques are needed. Objective: This study aims to analyze the effectiveness of combining the Wiener Filter with Contrast Stretching and Unsharp Mask in reducing noise and improving the quality of Lumbar Sagittal STIR MRI images. Method: This study used an experimental quantitative approach with lumbar sagittal STIR MRI images as the research object. The research process included applying the Wiener Filter as a noise removal method, then improving the quality with Contrast Stretching and Unsharp Mask. Image quality was evaluated quantitatively using the SNR, CNR, PSNR, and MSE parameters. Results: The application of a combination of Wiener Filter with Contrast Stretching and Unsharp Mask showed an increase in SNR and CNR values compared to before processing, as well as higher PSNR values with lower MSE. This indicates that this combination method is effective in reducing noise while sharpening the anatomical structure details in Lumbar Sagittal STIR MRI images. Conclusion: The combination of Wiener Filter with Contrast Stretching and Unsharp Mask has been proven to improve the quality of Lumbar Sagittal STIR MRI images with significant noise reduction, contrast enhancement, and image sharpness. This method has the potential to be implemented in radiology practice to improve diagnostic accuracy.

Chronic kidney disease (CKD) is a progressive and irreversible decline in kidney function that, if left untreated, can lead to serious complications. Ultrasonography (USG) is a widely used imaging modality for detecting CKD, yet its interpretation remains highly dependent on the radiologist’s expertise. This study aims to develop a CKD detection system using a convolutional neural network (CNN) on kidney ultrasound images based on estimated glomerular filtration rate (eGFR), and to evaluate the system’s performance. This research employed a research and development (R&D) approach with an experimental design. The dataset consisted of kidney ultrasound images from CKD and non-CKD patients with corresponding eGFR values. The methodology included image preprocessing, CNN model training, and accuracy evaluation using classification metrics. The results demonstrated that the developed CNN model achieved a total accuracy of 97% on internal test data and 95.8% on external validation. The model’s sensitivity reached 100% for the normal category, 91.67% for CKD stage 4, and 90% for CKD stage 5. Specificity exceeded 96% across all categories, with high precision and F1-scores above 94% for all classes. This system has proven to be effective as a diagnostic support tool for automatically detecting CKD through kidney ultrasound imaging. Its advantages lie not only in accurately classifying CKD from USG images but also in correlating the classification results with patients' eGFR values. This provides more precise clinical information and supports appropriate CKD staging and management planning.

This study aims to examine and analyze the effect of profitability and capital structure on corporate income tax (PPh) payable at PT Kediri Tani Sejahtera during 2018–2022. The research uses a quantitative descriptive approach with primary data obtained through interviews and documentation of the company’s financial statements, including annual income statements and balance sheets. The analysis involves calculating profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE), as well as capital structure ratios, namely Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), and comparing them with the annual corporate income tax payable. The results indicate that net profit before tax and PPh payable were below 4.8 billion IDR annually. Trend Moment analysis shows that profitability has a significant relationship with PPh payable, while capital structure also affects PPh, though not directly. The company’s asset size impacts depreciation recognized as an expense in the income statement, influencing the tax amount due. This study confirms that managing profitability and capital structure is crucial for tax planning and compliance in manufacturing companies, particularly in the organic fertilizer industry.

Penelitian ini bertujuan untuk menganalisis strategi promosi yang diterapkan oleh Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Provinsi Jawa Tengah dalam meningkatkan kepeminatan investasi. Pendekatan yang digunakan adalah kualitatif deskriptif dengan metode studi kasus, menggunakan teknik wawancara mendalam, observasi, dokumentasi, serta analisis data model Miles & Huberman. Untuk memperkuat temuan, digunakan kombinasi analisis SWOT dan model AIDA (Attention, Interest, Desire, Action). Hasil penelitian menunjukkan bahwa strategi promosi DPMPTSP berada dalam posisi strategi agresif (kuadran I SWOT) dengan pendekatan pertumbuhan selektif. Meskipun telah memanfaatkan media digital, infrastruktur, dan kemitraan strategis, terdapat sejumlah kelemahan seperti keterbatasan data lahan, rendahnya visualisasi konten promosi, serta kurangnya evaluasi efektivitas media. Penelitian ini merekomendasikan penguatan sistem informasi promosi berbasis data real-time, pengembangan konten multibahasa, serta sinergi lintas lembaga untuk meningkatkan daya saing investasi Jawa Tengah.

This study aims to analyze the influence of capital variables and production costs on the income of Micro, Small, and Medium Enterprises (MSMEs) in the Kediri area, East Java. The method used is a descriptive quantitative approach with data collection techniques through the distribution of questionnaires to MSME actors. Data analysis was performed using multiple linear regression with the help of SPSS software version 26. The results of the study show that both capital and production costs have a significant influence on the income of MSMEs. Capital plays a key role in supporting business operations and expansion, while production costs affect efficiency and profit margins. These findings indicate that increasing access to capital and optimal management of production costs can be an important strategy in increasing MSME income. This research provides practical contributions for stakeholders, including local governments and financial institutions, in designing policies for empowering MSMEs that are more targeted. In addition, the results of this study can be a reference for further research that focuses on other variables that also affect the performance of MSMEs. Thus, a deeper understanding of microeconomic factors can encourage the sustainable growth of the MSME sector in the Kediri area and its surroundings.

This study examines the concept of ukhuwah (brotherhood) from the perspective of the Qur’an as the foundation of social capital in Islam. Social capital in modern social theory is understood as networks, norms, and trust that strengthen collaboration between individuals and groups. In Islam, the spiritual foundation has been embedded through the value of ukhuwah. This research uses the library method with a thematic exegesis (mawdhu’i) approach to analyze the Qur’anic verses related to ukhuwah and link them to modern social capital theory. The findings show that ukhuwah plays an important role in cultivating trust (trust capital), strengthening socio-economic networks (network capital), and promoting fair economic distribution. Therefore, ukhuwah serves as a conceptual foundation for Islamic social capital, which is not only relevant in facing contemporary economic challenges but also supports equitable and sustainable economic development for the community. This study provides an understanding that Islamic social capital, built through ukhuwah, can be a solution for creating social justice and sustainable prosperity in society.

This study aims to examine the influence of firm size, profitability, and liquidity on the capital structure of PT Krakatau Steel Tbk during the 2017–2024 period. The independent variables in this study consist of firm size, measured by the natural logarithm of total assets (Ln Total Assets), profitability measured by Return on Equity (ROE), and liquidity measured by the Current Ratio (CR). The dependent variable is capital structure, proxied by the Debt to Equity Ratio (DER). A quantitative approach was employed, utilizing multiple linear regression analysis to test the hypotheses. The data used were secondary in nature, comprising quarterly financial statements of PT Krakatau Steel Tbk obtained from the Indonesia Stock Exchange (IDX) and other official sources. The empirical findings reveal that, partially, firm size has a negative and statistically significant effect on capital structure. This suggests that larger firms tend to rely less on debt financing. Profitability exerts a positive and significant influence on capital structure, indicating that more profitable companies are more likely to use debt to finance their operations. Conversely, liquidity exhibits a negative yet statistically insignificant impact on capital structure, implying that liquidity does not have a substantial effect on the company's capital structure decisions. Simultaneously, the three independent variables collectively have a significant effect on capital structure. The model’s coefficient of determination (R²) indicates that 26.7% of the variation in capital structure can be explained by the independent variables, while the remaining 73.3% is attributable to other factors not included in this study. These findings contribute to the understanding of financial decision-making within capital-intensive industries.

This research aims to examine the effect of Return on Equity (ROE), Asset Structure, and Current Ratio (CR) on Capital Structure in the company PT Mayora Indah Tbk, which is listed on the Indonesia Stock Exchange (IDX) for the period 2015–2023. The data used in this study are secondary data obtained from the company’s annual financial reports during the research period. The research employs a quantitative approach, and the data sources are documentary in nature, focusing on publicly available financial statements.The analytical method used is multiple linear regression analysis, with data processing performed using SPSS software. This method allows the researcher to assess the impact of each independent variable on the dependent variable both partially and simultaneously. The results of the partial hypothesis testing indicate that the Return on Equity (ROE) variable has a positive and significant effect on Capital Structure, suggesting that higher profitability encourages the company to utilize more debt financing. On the other hand, the Asset Structure variable shows no significant negative effect on Capital Structure, indicating that the proportion of fixed assets does not play a decisive role in influencing capital structure in this case. Meanwhile, the Current Ratio (CR) has a negative and significant effect, implying that companies with higher liquidity tend to rely less on external debt. Simultaneously, the three variables—ROE, Asset Structure, and CR—have a significant influence on Capital Structure. These findings can serve as a reference for corporate financial management in optimizing capital structure decisions.

Profitability is one of the most important indicators for assessing a company's financial performance, as reflects the extent to which management efficiently manages resources to generate profits for the company. The purpose of this study was to determine the effect of working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling technique with a non-probabilistic sampling approach based on specific criteria. As a result, 36 companies qualified for this study. Data were processed using multiple linear regression analysis with SPSS version 25. The results of this study indicate that working capital turnover has a positive effect on profitability, while cash turnover has no significant effect. Meanwhile, receivable turnover has a positive effect on profitability, and inventory turnover has a negative effect on profitability. These results indicate that effective current asset management in company can increase profits, while the low contribution of cash turnover indicates that liquidity don”t always correlate with profitability, the negative impact of inventory turnover indicates the potential for decreased profits if inventory management is suboptimal.. This study confirms that working capital management has diverse impact on profitability. Working capital and accounts receivable turnover are driving factors for improved financial performance, while cash turnover does not directly impact profits, inventory turnover can negatively impact profitability if not managed effectively.

Tennis elbow, or lateral epicondylitis, is an inflammatory condition of the lateral epicondyle commonly caused by repetitive overuse of the forearm extensor muscles. It is characterized by pain, limited joint range of motion, decreased muscle strength, and reduced functional capacity. Physiotherapy interventions, particularly ultrasound and exercise therapy, have been widely applied to reduce pain and restore functional performance. This study employed a case study design involving a 42-year-old female patient diagnosed with left-sided tennis elbow. The intervention was conducted over four therapy sessions. The modalities consisted of ultrasound, providing thermal and micromassage effects to reduce pain, combined with exercise therapy, including passive stretching to increase soft tissue flexibility and eccentric exercise to improve tendon strength and function. After four sessions, the patient showed significant improvement, including reduced pain during movement and palpation, increased joint range of motion in elbow flexion-extension, forearm pronation-supination, and wrist dorsiflexion-palmarflexion. Muscle strength, particularly in the extensors, pronators, supinators, and wrist dorsiflexors, also improved. Functional activity, measured using the PRTEE scale, demonstrated notable enhancement from mild disability to better functional independence. The combination of ultrasound, passive stretching, and eccentric exercise is effective in reducing pain, enhancing range of motion, strengthening muscles, and improving functional ability in patients with left-sided tennis elbow.

Masalah pengelolaan sampah di Kota Semarang  semakin meningkat menuntut adanya solusi berbasis masyarakat.  Progran Pengabdian Kepada Masyarakat berbasis kemitraan  bertujuan mengoptimalkan peran Bank Sampah Adi Dharma RW 06 Kelurahan Sendangguwo dalam mengolah sampah anorganik menjadi kerajinan bernilai ekonomi. Metode yang digunakan adalah Participatory Action Research melalui tahapan sosialisasi, pelatihan produksi, pendampingan, serta penguatan manajemen usaha dan pemasaran digital. Hasil penelitian menunjukkan peningkatan partisipasi masyarakat melalui aplikasi SampahKu, efisiensi produksi yang lebih tinggi dengan penerapan teknologi tepat guna, serta diversifikasi produk kerajinan yang semakin beragam. Program ini juga mendorong terbentuknya modal sosial, perubahan perilaku warga terhadap sampah, serta penurunan volume sampah yang dibuang ke TPA. Secara keseluruhan, hasil ini membuktikan bahwa integrasi Ipteks  mampu mendorong transformasi sosial, ekonomi, dan lingkungan secara berkelanjutan di tingkat komunitas.

This study aims to examine the effect of firm size, profitability, capital structure, and asset structure on firm value in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2019–2023 period. This causal research employs secondary data obtained from annual reports and applies purposive sampling, resulting in 13 companies with a total of 65 observations. Multiple linear regression analysis was conducted after passing classical assumption tests. The findings indicate that profitability and capital structure have a significant positive effect on firm value, while asset structure has a substantial adverse effect. Firm size shows no significant impact on firm value. These results suggest that efficiency has a greater influence on firm value in resource utilization and financial structure management than the size of assets owned. This study contributes to the corporate finance literature, particularly in the context of Indonesia’s food and beverage industry. It provides practical implications for managers and investors in making informed investment decisions.

Background: The scheduling of work of health workers, especially radiographers in type B hospitals, is a complex challenge due to the variety of radiology modalities, variations in the number of human resources, and the provisions of working hours regulations from the Ministry of Health of the Republic of Indonesia. Manual scheduling that is still in use tends to cause workload inequality, conflicts between employees, and operational inefficiencies. Objective: This study aims to design and develop an Artificial Intelligence (AI)-based radiographer shift scheduling system that is able to prepare work schedules automatically, fairly, flexibly, and integratedly, in accordance with hospital service regulations and needs. Research Method: This type of research is Research and Development (R&D). The development process is carried out through the stages of needs analysis, designing Python and Flask-based systems, simulating tests on data, and expert validation then the data collected and described from the initial mapping and also mapping potential problem-solving. Results: The system successfully manages morning, noon, night, and holiday shift schedules based on competence, fair rotation, and maximum working hours provisions. By showing a significant difference between user perceptions before and after using the system, which reflects improved efficiency, fairness, and ease of access to schedules. Respondents expressed satisfaction with the override feature and integrated notifications. Conclusion: The development of an AI-based radiographer shift scheduling system has proven to be feasible and effective in overcoming managerial problems of work scheduling in hospitals. This system is able to increase efficiency, transparency, and user satisfaction, and has the potential to be widely applied to various types of hospitals in Indonesia.

The proliferation of fake news across digital platforms has raised critical concerns about information reliability. A notable example is the viral rumour falsely claiming that the Nigerian Minister of the Federal Capital Territory, Nyesom Wike, had collapsed at an event and was rushed to an undisclosed hospital an entirely fabricated claim that caused public confusion. While both traditional machine learning and deep learning approaches have been explored for automated fake news detection, many existing models have been limited to topic-specific datasets and often suffer from overfitting, especially on smaller datasets like ISOT. This study addresses these challenges by proposing a standalone Bidirectional Long Short-Term Memory (BiLSTM) model for fake news classification using the ISOT dataset. Unlike multi-modal frameworks such as the MM-FND model by state-of-the-art model, which achieved 96.3% accuracy, the proposed BiLSTM model achieved superior results with 98.98% accuracy, 98.22% precision, 99.65% recall, and a 98.93% F1-score. The model demonstrated balanced classification across both fake and real news and exhibited strong generalization capabilities. However, training and validation performance plots revealed signs of overfitting after epoch 2, suggesting the need for regularization in future work. This study contributes to the growing body of research on fake news detection by showcasing the efficacy of a focused, sequential deep learning model over more complex architectures, offering a practical, scalable, and robust solution to misinformation detection