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This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

This study aims to determine the effect of triangle pass and square pass training on passing accuracy among female futsal extracurricular participants at SMA Negeri 1 Cisaat. This study employed a quantitative method with a two-group pretest–posttest experimental design. The sample was divided into two groups: one group received triangle pass training, while the other group received square pass training. Data were collected through passing accuracy tests conducted before (pretest) and after (posttest) the treatment. The data were analyzed using paired sample t-tests and independent sample t-tests. The results showed that there was an improvement in passing accuracy in both groups. The triangle pass group increased its mean score from 62.40 to 78.20, while the square pass group improved from 61.80 to 73.50. Statistical analysis indicated that both training methods had a significant effect on passing accuracy (p < 0.05). Furthermore, there was a difference in effectiveness between the two methods, with triangle pass training being more effective than square pass training. In conclusion, both triangle pass and square pass training significantly improve passing accuracy; however, triangle pass training is more recommended as the primary method in futsal training programs.

This study examines the Dayak Ngaju Palui oral story as an object of anecdotal text by analyzing its structure, building elements, linguistic rules, and implied meanings. The research focuses on identifying the structure of anecdotal texts in Palui stories, the elements that construct the stories, the linguistic features used, and the meanings implied within them. The study aims to describe these aspects as part of Dayak Ngaju oral literature. A qualitative descriptive method was used to explain the anecdotal texts in depth. The data consisted of six Palui stories: Palui Tulak Namuei, Bapa Palui Tulak Mambuwu, Bapa Palui Tunggu Parei, Bapa Palui Mananjaru Indu Palui, Indu Palui Buhau bara Huma, and Palui Tulak Mamisi. The findings show that all six stories contain complete anecdotal text structures, including abstraction, orientation, crisis, reaction, and coda. The humorous and satirical elements appear mainly in the crisis and reaction sections, distinguishing them from other text structures. The stories are also supported by clear building elements, such as theme, characters, setting, plot, and point of view.

This study examines Income Tax provisions under the latest tax regulations in Indonesia, explains the procedures and mechanisms for calculating Income Tax based on the Law on Harmonization of Tax Regulations (HPP Law), and evaluates the contribution of Income Tax to state revenue and equitable income distribution. This research applies library research with a qualitative descriptive approach. The data were collected from relevant sources, including laws and regulations, academic books, scientific articles, research journals, and official government publications related to Income Tax policy in Indonesia. The data were analyzed systematically to identify regulatory developments, tax calculation mechanisms, and the implications of tax policy for national state revenue and fiscal justice. The findings show that the HPP Law establishes five progressive tariff layers for Individual Taxpayers, with a maximum rate of 35% imposed on taxable income exceeding IDR 5 billion per year. This provision reflects the principles of ability to pay and vertical equity in Indonesia’s tax system. Furthermore, the Corporate Income Tax rate of 22%, along with various rate-reduction incentives for eligible taxpayers, can enhance business competitiveness and reduce tax burdens. Tax administration modernization through e-Filing, e-Billing, e-Bupot, and Coretax also improves service efficiency and strengthens taxpayer compliance more effectively.

This study aims to analyze the implementation of Dayak local wisdom values in the Merdeka Curriculum at public elementary schools in Pulang Pisau Regency, Central Kalimantan. Dayak local wisdom, which encompasses values such as mutual cooperation, solidarity, tolerance, environmental awareness, and respect for cultural traditions, plays a significant role in shaping students' character amid the challenges of globalization and the disruptive era. This research employs a qualitative approach using a case study method. The research participants include school principals, teachers, students, and educational stakeholders from several public elementary schools in Pulang Pisau Regency. Data are collected through observations, in-depth interviews, documentation, and literature reviews. Data analysis is conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings are expected to provide a comprehensive description of how Dayak local wisdom values are integrated into the planning, implementation, and evaluation of learning activities within the Merdeka Curriculum framework. Furthermore, the study seeks to identify supporting and inhibiting factors affecting the implementation of local wisdom in educational practices and to formulate strategic recommendations for strengthening character education and preserving local culture in elementary schools. The results are expected to serve as a reference for educational policy development that promotes cultural preservation and enhances the quality of learning in accordance with the socio-cultural context of local communities.

This study aims to analyze the process and implications of changes in the General Budget Policy (KUA) and the Temporary Budget Priorities and Ceilings (PPAS) on the preparation of the Revised Regional Revenue and Expenditure Budget (APBD) for the Fiscal Year 2025 at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency. The research employs a qualitative descriptive approach using secondary data in the form of planning and budgeting documents as well as internship activity results. The findings indicate that the preparation process of KUA–PPAS has been conducted in accordance with applicable regulations, starting from planning based on RPJMD and RKPD, formulation by the Regional Government Budget Team (TAPD), and discussions with the Regional House of Representatives (DPRD), supported by the SIPD system. Changes in KUA–PPAS are influenced by internal factors such as discrepancies in revenue and expenditure realization, program shifts, and the utilization of budget surplus (SiLPA), as well as external factors including central government policy changes, macroeconomic conditions, and emergency situations.

This study examines the social and moral values contained in the Indonesian film Jumbo and their relevance as teaching materials for writing drama texts for eleventh-grade senior high school students. The background of this research is the need for contextual and value-based learning resources to support students’ drama writing skills. This study aims to identify social and moral values in the film and explain their applicability in drama writing instruction. A qualitative descriptive method with a literary analysis approach was employed. The data consist of dialogues, scenes, and conflicts in the film, collected through observation and documentation techniques. The findings reveal eighteen data of social values and twelve data of moral values, reflected through character interactions and ethical choices. These values are relevant for developing conflicts, characters, and messages in drama texts. This study concludes that Jumbo can serve as an effective and meaningful teaching material to enhance students’ drama writing skills and support character education.

The development of digital technology has encouraged the use of social media as an efficient promotional tool for businesses, particularly micro, small, and medium enterprises (MSMEs). One type of content frequently used is video, as it can convey messages visually and engage audiences. However, inadequate content design can lead to low engagement rates on social media. This study aims to design social media-based video content to increase engagement at the Jilbab Ansania Semarang business. The method used in this research is Research and Development (R&D) with a Design and Development (D&D) approach, which includes the stages of needs analysis, design, development, implementation, and evaluation. Data collection techniques include observation, interviews, documentation, and literature review. The research results show that videos tailored to the target audience and social media platform can increase engagement. This is evident in the increase in likes, comments, shares, and views. Therefore, creating video content focused on social media has proven effective as a digital promotional tool to increase engagement for the Jilbab Ansania Semarang business.

This study aims to develop and evaluate a VisualCommunication Design (VCD) strategy for onlinepromotion through Facebook at CV. Cahaya Grafikain Demak. The research applied a design-basedapproach, combined with audience perception testingusing a Likert-scale questionnaire distributed to 30respondents aged 18–44 years. The developmentproduced five main outputs: Facebook photo posts,profile and cover design, group posts, story-formatcontent, and adaptation for printed banner media. Theresults show significant improvement in visualattractiveness, message clarity, brand recognition,and engagement performance. The findings indicatethat systematic visual optimization enhancespromotional effectiveness in both digital and printmedia.

This research was conducted at Toko Bangunan Jaya Perkasa. The purpose of this study is to determine whether the internal control system for inventory management in the observed company has been implemented effectively or not. This study uses a qualitative method with data source triangulation techniques, including observation, interviews, and documentation based on data collection and relevant facts. The research informants consisted of seven individuals. The results show that the internal control system at Toko Bangunan Jaya Perkasa has not been implemented optimally, and the inventory management is still vulnerable to risks and potential losses. This is due to the fact that the procedures for purchasing, storing, recording, and selling goods are still conducted manually. The company faces several problems such as stock discrepancies, damaged goods, and obstacles related to suppliers and customers. The suggestions provided include implementing a computerized system for inventory management in the future, conducting regular stock opname to minimize stock discrepancies, improving communication to avoid duplicate stock records, and establishing clear communication and agreements at the beginning of transactions to overcome external constraints.

This study aims to design a card layout for an educational card game about endangered animals in Indonesia. The research uses qualitative and quantitative methods, including observation, interviews, literature study, and questionnaires. The design process involves identifying information needs, developing layout structures, and producing several design alternatives. The results show that the selected layout has good readability, clear information hierarchy, and an appealing visual composition based on respondent evaluation. The arrangement of visual elements such as illustration, typography, and icons is structured systematically to enhance user understanding. Thus, the card layout functions not only as an aesthetic element but also as an effective visual communication medium in supporting interactive learning.

The development of digital media has transformed YouTube into one of the most influential platforms for Islamic preaching, shaping public understanding of religious issues, including religious tolerance. This study aims to analyze the representation of religious tolerance, the patterns of tolerance message delivery, and the tendency of interpreting religious tolerance in Felix Siauw’s YouTube content. The research employs a qualitative approach using content analysis of videos discussing interfaith relations and social diversity.The findings reveal that religious tolerance in Felix Siauw’s content is represented as respect for the rights of followers of other religions in social life without compromising the boundaries of Islamic creed (aqidah). Messages of tolerance are conveyed through persuasive narratives supported by Qur’anic verses, Hadith, and scholars’ perspectives, emphasizing the importance of maintaining Islamic identity within a pluralistic society. The study also indicates that the interpretation of tolerance promoted in the content tends to emphasize social tolerance rather than theological tolerance, namely respecting diversity and fostering peaceful coexistence without equating religious beliefs. Therefore, digital Islamic preaching functions not only as a medium for disseminating religious teachings but also as a platform for shaping public understanding of religious tolerance.

In this study, it is planned to analyze teachers' and students' perceptions regarding the implementation of the Merdeka Curriculum at IRE classes in MTs Tanada. In terms of method used, this study is a qualitative study carried out with field studies in which methods of observation, interviews, and documentation are included. According to the findings obtained from the study, the Merdeka Curriculum has brought about changes in the process of PAI teaching in terms of active participation of students, using digital media in learning processes, discussion activities through the P5 process. While teachers see the Merdeka Curriculum as flexible and supportive of creative learning, students see the lessons taught within the scope of this curriculum as diverse and attractive. Although the implementation of the Merdeka Curriculum shows some positive aspects, it has also faced a number of challenges related to different understandings between teachers, regulations, difficulty in assessing attitudes, and the heavy workload of students. This study concluded that the implementation of the Merdeka Curriculum in Islamic Education in MTs Tanada was quite successful despite the need for improvements in teaching skills.

Cases of sexual violence against early childhood in Indonesia remain high, while children's understanding of body boundaries and parents' readiness to provide sexual education are still limited. This study aims to design an educational medium in the form of motion graphics to convey body boundary concepts to young children through parental guidance. The research employs a qualitative method with the Multimedia Development Life Cycle (MDLC) approach, which includes the stages of concept, design, material collecting, assembly, testing, and distribution. Data collection techniques consist of literature study, observation, and questionnaires conducted in the Kejawan Putih Tambak area. The findings indicate that children still have difficulty understanding body boundary concepts, while parents are aware of the importance of early sexual education but feel hesitant and uncomfortable delivering it. The developed motion graphics media is considered effective as it presents information in an engaging, communicative, and easily understandable way. Therefore, motion graphics can serve as an effective solution to assist parents in delivering sexual education to children from an early age. 

This study aims to compare the performance of three boosting algorithms, namely XGBoost, LightGBM, and CatBoost, to predict the success of MSMEs. The data used consists of 250 entries with 13 attributes that include business actor characteristics, initial capital, industry experience, financial record-keeping, internet utilization, business planning, partnerships, and the target variable success. The pre-processing stage includes checking for missing values, standardizing numerical attributes, and splitting the data into 80% training data and 20% test data. The evaluation results show that XGBoost provides the best performance with an accuracy of 0.92, precision of 0.8333, recall of 0.8333, F1-score of 0.8333, and ROC-AUC of 0.9715. LightGBM has an accuracy of 0.88, while CatBoost achieves an accuracy of 0.90. The research results show that XGBoost has the best ability to classify successful and unsuccessful MSMEs. The feature importance results also show that the success of MSMEs is influenced by a combination of several key factors. This research emphasizes that boosting algorithms are effectively used as predictive models to support the analysis of MSME success.

Changes in labor regulations through the Job Creation Law have brought significant changes to the employment system in Indonesia, particularly in terms of labor flexibility. This study aims to analyze labor flexibility after the implementation of the Job Creation Law from the perspective of Human Resource Management (HRM). The research method used is a qualitative approach through a literature study with thematic analysis of 16 scientific journals, books, and regulations related to labor flexibility and strategic Human Resource Management (HRM) practices. The results show that labor flexibility has positive impacts on companies in improving operational efficiency, productivity, and adaptability to market changes. However, on the other hand, such flexibility also creates several challenges, including job uncertainty, decreased job security, and reduced protection for contract and outsourced workers. From the HRM perspective, companies are required to create a balance between business interests and labor protection in order to maintain harmonious industrial relations. This study is expected to provide a more comprehensive understanding of labor flexibility as part of human resource management strategies in the post-labor deregulation era in Indonesia.

The Rumah Padat Karya Program in Surabaya City is one of the local government policies to reduce poverty through job creation and empowerment of low-income communities (MBR). This study aims to evaluate the effectiveness of the Rumah Padat Karya Program in reducing poverty rates in Surabaya and to assess its alignment with the Sustainable Development Goals (SDGs), particularly Goal 1 (No Poverty), Goal 8 (Decent Work and Economic Growth), and Goal 11 (Sustainable Cities and Communities). The study employs a formal evaluation approach with a formative evaluation type, given that the program is still ongoing. Data were collected through interviews, observation, and documentation, and analyzed qualitatively. The evaluation was conducted using William N. Dunn’s (2003) criteria, comprising effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The results indicate that the program is fairly effective in reducing poverty and unemployment through local workforce absorption and the productive utilization of previously idle government assets. However, limitations remain, including budget constraints, inter-district facility disparities, weak inter-agency coordination, and suboptimal business mentoring and market access. Therefore, it is necessary to strengthen the mentoring system, equalize facilities, and enhance cross-sector collaboration so that the program can run more optimally and sustainably.  

The Free Nutritious Meal Program (MBG) is a national priority program aimed at improving students’ nutritional status as part of efforts to enhance the quality of human resources. The success of this program is determined not only by nutritional fulfillment but also by the quality of governance in its implementation. This study aims to analyze the application of Good Governance principles in the Free Nutritious Meal Program at SMP Negeri 13 Surabaya. A qualitative method with a case study approach was employed. Data were collected through observation, interviews, documentation, and document analysis involving students, parents, teachers, and personnel from the Jemur Wonosari 1 Nutrition Program Service Unit (SPPG). Data were analyzed using the Miles and Huberman interactive model, consisting of data condensation, data display, and conclusion drawing. The findings indicate that the implementation of the Free Nutritious Meal Program has reflected most Good Governance principles, particularly in terms of regulatory compliance, equitable service access, implementation effectiveness, and stakeholder coordination. However, improvements are still needed in beneficiary participation, information transparency, evaluation mechanisms, and program feedback systems. These findings provide important implications for strengthening the governance of the Free Nutritious Meal Program to become more participatory, transparent, accountable, and sustainable.

The implementation of healthy and safe school standards is a strategic effort to create a learning environment that supports the health and safety of elementary school students. This study aims to evaluate the implementation of healthy and safe school standards at SDN 6 Kendari, which is characterized by its proximity to a market and a main road. The study employed a qualitative approach using a case study design, involving field observations, the completion of a healthy and safe school indicator questionnaire, and interviews with educators. The results indicate that SDN 6 Kendari has met most of the healthy school indicators, evidenced by well-maintained buildings, adequate ventilation and lighting, proper sanitation and waste management, and students’ consistent practice of clean and healthy living behaviors. Regarding the safe school aspect, the school’s social environment is relatively conducive and free from risky behaviors, supported by the availability of a monitoring system and collaboration with relevant parties. However, several areas still require improvement, such as the equitable distribution of handwashing facilities, more strategic placement of portable fire extinguishers, and strengthening traffic risk mitigation measures due to the school’s location. Overall, the implementation of healthy and safe school standards at SDN 6 Kendari has been proceeding well, but requires continuous improvement to achieve optimal compliance with the standards.

Exports as a component of international trade contribute significantly to the development and growth of a country’s economy. In Indonesia, export activities are considered one of the key drivers in increasing national economic performance. This research seeks to evaluate the role of Indonesia’s exports to the United States within the Harmonized System (HS) Code 71 commodity classification, encompassing pearls, gemstones, precious metals, and jewelry products, in influencing Indonesia’s economic growth as reflected by Gross Domestic Product (GDP) at constant prices.The analysis focuses on three specific commodity groups: Pearls and Precious Stones (HS 71.01–71.05), Precious Metals and Metals Clad with Precious Metals (HS 71.06–71.12), and Jewelry and Related Articles (HS 71.13–71.18). A descriptive quantitative research design was employed, utilizing secondary time-series data collected for the 2015–2024 period. Data sources included the Indonesian Central Bureau of Statistics (BPS) and Trade Map. To assess the relationship between variables, this study adopted multiple linear regression analysis accompanied by classical assumption testing and hypothesis testing using both t-test and F-test procedures. The empirical findings demonstrate that export performance within the HS Code 71 category underwent considerable fluctuations throughout the observation period, reaching its peak in 2024.Furthermore, the statistical results indicate that each commodity sub-category contributes differently and exerts varying effects on Indonesia’s real GDP, both individually and collectively. The outcomes of this research are expected to provide useful references for government institutions in developing trade cooperation strategies and policy decisions, while also supporting business actors in strengthening the international competitiveness of Indonesian products.