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This study aims to analyze the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), and Inventory Turnover on Earning Per Share (EPS). This research employs a quantitative method with a causal-comparative ex-post facto approach. The population includes food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling technique used purposive sampling, resulting in 10 companies with a total of 40 observations. Data analysis was conducted using multiple linear regression utilizing SPSS version 25 software. The results indicate that partially, CR, DAR, and Inventory Turnover each have a significant effect on EPS. Simultaneously, these three independent variables significantly affect EPS with a determination coefficient of 83.7%. The implications of this study emphasize the importance of liquidity management, solvency, and inventory efficiency in improving corporate share profitability.

Digital transformation (DT) has become a critical component for organizations aiming to enhance their operational efficiency, innovation, and competitiveness. However, many organizations struggle to achieve successful digital transformation due to the misalignment between their Enterprise Information Systems (EIS) and organizational strategic goals. This research seeks to design and validate a model for aligning EIS with digital transformation strategies to improve organizational effectiveness. By adopting the Design Science Research (DSR) approach, this study develops a practical model that integrates strategic planning, process management methodologies, and emerging technologies to facilitate alignment between IT and business strategies. The research includes key steps such as requirement analysis, artifact design, expert validation, and case study evaluation to ensure the model's robustness and applicability across different organizational contexts. Findings indicate that the proposed model significantly improves strategic-system alignment, enhances decision-making consistency, and facilitates better integration between business and IT units. The model also addresses common challenges such as resistance to change, skill gaps, and misalignment, fostering a supportive culture for digital transformation. In comparison to existing descriptive frameworks, the proposed model is more structured, adaptable, and actionable, providing organizations with a clear framework to guide their digital transformation efforts. This research contributes to the growing body of knowledge on EIS alignment and offers practical insights for organizations seeking to achieve successful digital transformation. Future research could explore the model's application in various organizational settings and examine its impact on long-term organizational growth and innovation.

This study aims to analyze the influence of the @starbucksindonesia account's use of Instagram as a communication medium on brand image following the pro-Israel boycott. The boycott arose from Starbucks' alleged involvement in the Israeli-Palestinian conflict, which triggered a decline in its reputation and negative sentiment among Indonesians. In this situation, Instagram, as a visual-based social media platform, was utilized as a primary means of shaping public opinion and responding to the crisis. The study employed a quantitative approach using an online questionnaire survey. Respondents were 100 followers of the @starbucksindonesia Instagram account, aged 18–35, and former Starbucks customers. Data analysis was conducted using validity and reliability tests, simple linear regression, t-tests, and coefficients of determination using SPSS version 27. The results showed that all research instruments were valid and reliable. The main finding demonstrated that Instagram use had a statistically significant effect on Starbucks' brand image. The coefficient of determination value indicated a strong relationship, indicating that the majority of changes in respondents' perceptions were influenced by communication via Instagram. This research supports the Uses and Effects theory, which states that social media not only serves as an information provider but also has the ability to shape consumer perceptions and attitudes. Therefore, Instagram plays a strategic role in digital communications for crisis management and brand image restoration.

General practitioners play a crucial role in the delivery of healthcare services in public hospitals, where limited organizational resources and high service demands often place significant pressure on medical personnel. These conditions may disturb work–life balance, increase the risk of burnout syndrome, and ultimately lead to higher turnover intention. This study aimed to analyze the effect of work–life balance on turnover intention, with burnout syndrome acting as an intervening variable among general practitioners at RSUD Balaraja. An observational analytic design with a cross-sectional approach was applied, involving all 40 general practitioners working in the emergency department and inpatient units through a total sampling technique. Data were collected using standardized instruments, namely the Work–Life Balance Scale, Maslach Burnout Inventory, and the Intention to Quit Questionnaire. Data analysis was conducted using Spearman correlation and Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results revealed a significant relationship between work–life balance and burnout syndrome, as well as between work–life balance and turnover intention. Burnout syndrome was also significantly associated with turnover intention. Further analysis showed that work–life balance had both direct and indirect effects on turnover intention, with burnout syndrome partially mediating this relationship. In conclusion, work–life balance and burnout syndrome are important determinants of turnover intention among general practitioners. Therefore, hospital management should prioritize strategies such as workload regulation, enhanced organizational support, and burnout prevention to retain medical staff and maintain the quality of healthcare services in public hospitals.

Stevens–Johnson syndrome (SJS) and toxic epidermal necrolysis (TEN) are rare, life-threatening mucocutaneous reactions characterized by extensive epidermal necrolysis and mucosal involvement. The entities represent a clinical continuum distinguished by the extent of epidermal detachment (SJS <10% body surface area [BSA], SJS/TEN overlap 10–30%, TEN >30%). Most cases are drug-induced, making early culprit-drug withdrawal and structured supportive care the cornerstones of management. Immunopathogenesis is primarily mediated by drug-specific cytotoxic T cells and NK cells through granulysin, Fas–Fas ligand, and perforin/granzyme pathways, with emerging roles of necroptosis and candidate biomarkers such as RIP3 and galectin-7. Diagnosis relies on timely recognition of the characteristic painful erythematous/targetoid lesions, Nikolsky/Asboe–Hansen signs, multi-site mucositis, accurate BSA assessment, and early severity scoring (e.g., SCORTEN) to guide referral and monitoring. Systemic immunomodulators (corticosteroids, cyclosporine, IVIg, anti-TNF agents) have variable evidence; thus, individualized selection and early multidisciplinary care particularly ophthalmologic involvement are essential to reduce acute mortality and long-term sequelae.

Smartphone addiction refers to excessive smartphone use that can have physical and psychological impacts. The purpose of this study was to provide psychoeducation to increase knowledge about self-management in an effort to reduce smartphone addiction. This study used a pre-experimental research design with a one-group pretest-posttest design on 32 students. Data collection used the Smartphone Addiction Scale-Short Version questionnaire and additional questionnaires developed by the researcher. The results of the paired sample t-test showed an increase in scores after the psychoeducational intervention (p < 0.05). These findings indicate that psychoeducation can be used as an effective approach to preventing and reducing smartphone addiction in adolescents. These findings can provide new insights into the importance of preventing smartphone addiction through psychological and educational approaches that can be applied in the context of adolescent education and health. This study makes an important contribution to the prevention and management of smartphone addiction, with implications for the development of psychoeducational programs that can be implemented in educational and health settings to support adolescent well-being.

Postoperative pain is a common physiological response following surgical procedures, and its suboptimal management can have physiological and psychological effects, including sleep disturbances, decreased functional capacity, increased anxiety, and deterioration in quality of life. This scoping review aims to describe the empirical evidence regarding the effectiveness of music therapy in reducing the intensity of postoperative pain in surgical patients. A systematic search was conducted through four major databases (ScienceDirect, PubMed, Neliti, and Google Scholar) using Boolean operators and keywords such as ‘postoperative pain,’ ‘music therapy,’ and ‘pain scale.’ Inclusion criteria included articles published in the last decade, in English or Indonesian, and available in full text format. In accordance with PRISMA-ScR guidelines, this review analysed 10 articles. The synthesis of results showed that music therapy consistently reduced pain intensity, anxiety, and analgesic requirements through mechanisms such as increased endorphin secretion, decreased stress hormone levels, and activation of the gate control theory. Typically administered for 15–30 minutes, music therapy is a safe, cost-effective, and patient-acceptable non-pharmacological modality. This intervention is recommended as an adjunct component in perioperative pain management in nursing practice, although further standardised research is needed to improve consistency.

Brebes Regency is one of the main national centers of shallot production in Indonesia, where agricultural land dynamics play a crucial role in sustaining production performance. Rapid infrastructure development and land-use change have raised concerns regarding the sustainability of shallot cultivation areas. This study aims to analyze spatial–temporal changes in shallot cultivated area and production in Brebes Regency during 2023–2024 and to examine the relationship between land area changes and production levels at the sub-district scale. A descriptive quantitative approach based on spatial analysis was employed using Geographic Information Systems (GIS). Spatial data consisted of administrative boundary maps, while non-spatial data included shallot cultivated area and production data obtained from the Brebes Regency Office of Agriculture and Food Security. Data integration and analysis were conducted using QGIS through attribute joining and inter-annual comparison. The results indicate that total shallot cultivated area increased from 26,331 ha in 2023 to 28,628 ha in 2024, accompanied by a significant rise in production from 289,942.05 tons to 409,106.90 tons. Spatial analysis reveals that major production centers remain concentrated in the central and northern sub-districts, particularly Wanasari, Larangan, Bulakamba, and Tanjung. Although a positive relationship between land expansion and production increase is evident, variations among sub-districts suggest that productivity and local conditions also play important roles. The findings highlight the effectiveness of GIS-based analysis in supporting spatially informed agricultural land management and policy formulation.

Non-communicable diseases (NCDs) are chronic health conditions that affect not only physical but also psychological well-being, including increased anxiety. Untreated anxiety can reduce quality of life and treatment adherence. Acupressure, as a form of complementary therapy, offers a safe and non-invasive approach to managing anxiety. This narrative review aims to evaluate the effectiveness of acupressure in reducing anxiety among patients with NCDs. Articles were searched using Google Scholar with keywords such as "acupressure", "anxiety", and various chronic diseases. Six studies with experimental and quasi-experimental designs were selected based on inclusion criteria, involving patients with cancer, chronic kidney disease, and osteoarthritis. The findings consistently demonstrated that acupressure reduced anxiety levels, whether performed by a therapist or self-administered, with commonly used points including ST36, LI4, and PC6. This review concludes that acupressure is an effective complementary therapy that can be incorporated into holistic care strategies for anxiety management in patients with NCDs.

Islamic educational institutions face various challenges in human resource management, such as internal conflicts, low work motivation, and suboptimal performance of educators. These issues impact the effectiveness of institutions in achieving educational goals. This article aims to analyze how the synergy between conflict management and work motivation can improve human resource performance in Islamic educational institutions based on Islamic values. The issues examined include how conflict management and motivation contribute to performance improvement, as well as how Islamic values can be used as a basis for their management. The method used is a literature study by reviewing various relevant literature from journals, books, and previous research results. The results of the study show that conflicts that are managed constructively and motivation that is built on the basis of Islamic spiritual values can create a productive and sustainable work culture. The synergistic integration of the two can encourage an improvement in work ethic, teamwork, and the quality of educational services. This article provides a theoretical contribution to the development of HR management strategies in Islamic educational institutions based on Sharia values.

Multatuli Area 4 is highly susceptible to flooding due to its close location to the Deli River and inadequate environmental management, which exacerbate the risk during the rainy season. Despite this vulnerability, community preparedness remains limited, leaving residents exposed to potential damage and loss. This study employed a descriptive qualitative approach, collecting data through in-depth interviews and direct observations with purposively selected informants who have knowledge of local flooding experiences. The findings reveal that while residents are generally able to recognize early signs of flooding, their responses are largely reactive rather than proactive. Several factors contribute to this low level of preparedness, including limited perception of risk, insufficient economic capacity to implement preventive measures, declining social cohesion and cooperation, and underutilization of available mitigation facilities and infrastructure. These conditions highlight the need for improved community awareness, better access to resources, and strengthened disaster management strategies to enhance flood preparedness in Multatuli Area 4.

Plastic waste is a form of solid waste originating from synthetic polymer materials that are difficult to decompose naturally and pose serious threats to environmental sustainability. Its accumulation continues to increase, causing pollution of soil, water, and ecosystems. In general, public attention is often limited to waste disposal and management activities without addressing preventive measures or innovative solutions at the source of the problem. This study aims to increase public awareness of plastic waste processing as an alternative approach to reducing the growing volume of plastic waste generated daily. One promising method explored in this research is the utilization of plastic waste as a raw material for producing environmentally friendly construction bricks. The study applied a simple descriptive experimental approach through direct practical activities, including the collection of plastic waste, processing and melting procedures, molding processes, and drying stages. The results demonstrate that plastic waste can be transformed into bricks with adequate physical strength and mechanical properties that comply with basic building standards. Therefore, this method has the potential to support sustainable waste management while providing alternative construction materials.

This study aims to assess the financial performance of the Sukoharjo Regency Government during the 2023-2024 period by employing cash flow statements as the primary analytical tool. Cash flow statements are considered essential as they provide a clear picture of liquidity conditions and the actual capacity of local governments to manage cash inflows and outflows. This research applies a descriptive quantitative approach using secondary data obtained from audited Budget Realization Reports and Cash Flow Statements. Financial performance is evaluated through revenue effectiveness ratios and expenditure efficiency ratios as key indicators of fiscal management. The results indicate that regional revenue realization consistently exceeded the established targets throughout the study period, placing revenue performance in the very effective category. This finding reflects the local government’s ability to maximize revenue potential during the post-pandemic economic recovery phase. However, the analysis of expenditure efficiency reveals that spending management has not yet reached an optimal level, as expenditure realization remained close to the allocated budget limits. These findings demonstrate that strong revenue performance does not necessarily correspond with efficient expenditure control. Consequently, local government financial performance should be evaluated comprehensively by integrating both revenue effectiveness and expenditure efficiency perspectives. This study contributes empirically to public sector accounting literature and offers practical insights for policymakers to strengthen budget control mechanisms and promote sustainable financial management at the regional level.    

Village Fund management plays a crucial role in promoting local development and community empowerment. However, its implementation often encounters challenges related to limited community participation, insufficient transparency, and the varying effectiveness of government programs. This study aims to analyze the accountability of Village Fund management in Benteng Poco Village, Wae Ri’i District, Manggarai Regency, focusing on three dimensions: process accountability, program accountability, and financial accountability. Employing a descriptive qualitative approach with a case study design, data were collected through in-depth interviews, direct observation, and reviews of official village documents. The findings indicate that process accountability has been implemented adequately through village deliberations and the use of the Siskeudes administrative system, although community understanding and participation remain limited. Program accountability is carried out through regular evaluation meetings, yet the effectiveness of several programs is hampered by insufficient technical support and lack of sustainability. Financial accountability demonstrates a commitment to transparency, particularly through the publication of budget information, although the presentation of financial data remains difficult for some villagers to fully understand. This study highlights the need to enhance community involvement, simplify public financial information, and strengthen program support mechanisms to achieve transparent and accountable Village Fund governance.  

This community service activity aimed to enhance the security and efficiency of halal certification mentoring services at the Aurum First Sunrise community in Surakarta. The main challenge faced by the partner was the risk of sensitive SME data leakage such as ID cards, recipes, and supply chain information, due to the lack of an adequate document security mechanism. The core solution implemented was Technology Implementation in the form of a Cryptographically-based Document Management Information sistem (utilizing the Light Weight PDAC algorithm) integrated with digital access rights management and user Training. Evaluation demonstrated successful implementation, evidenced by an increase in the average satisfaction of SMEs regarding data security to 97.8%, confirming enhanced trust. Furthermore, digitalization successfully improved the efficiency of the mentoring team, reflected by a satisfaction score of 85.0%. In conclusion, this service successfully transformed the partner into a secure, efficient, and credible mentoring institution, significantly supporting SMEs in accessing halal certification.

Rapid technological change in the digital era has reshaped the nature of organizational innovation, requiring firms not only to innovate but also to align their innovation activities with technological developments and market dynamics, a capability referred to as Techno-Resonance Innovation Capability (TRIC). Although Knowledge Management (KM) has been widely recognized as a driver of innovation, studies that explicitly link KM to the development of techno-resonant innovation remain limited. This study aims to address this gap by systematically reviewing the literature to examine how KM contributes to innovation capability and how this relationship evolves toward TRIC through absorptive capacity. Using the systematic literature review methodology proposed by Tranfield et al., this study follows three stages planning, conducting, and reporting the review to identify, evaluate, and synthesize relevant studies on KM, absorptive capacity, innovation capability, and techno-resonance. The findings indicate that innovation capability emerges from interconnected KM processes, including knowledge acquisition, sharing, storage, and application, which form the organizational infrastructure for innovation. Absorptive capacity is identified as a key bridging mechanism that enables organizations to transform managed knowledge into innovative outcomes by enhancing their ability to acquire, assimilate, transform, and exploit technological knowledge. This study concludes that integrating KM and TRIC through absorptive capacity extends conventional innovation capability models and provides a stronger theoretical explanation of innovation in technology-driven and digitally dynamic environments.

Financial literacy and lifestyle are two important factors influencing students' ability to manage their personal finances. Students are in a transitional phase toward financial independence and are therefore required to make rational financial decisions amidst the influence of modern lifestyles. This study aims to understand how students interpret financial literacy and lifestyle in their daily financial management practices. This study used a qualitative approach with descriptive methods. Data were collected through in-depth interviews and observations of active students from various backgrounds. The results indicate that students generally understand the basic concepts of financial literacy, such as managing pocket money and preparing a simple budget. However, the application of this financial literacy is often suboptimal due to the influence of a consumptive lifestyle and social pressures. This study provides important implications for the development of contextual financial literacy education programs in higher education environments. The implication of this research is the importance of developing financial literacy education programs that are more contextual and relevant to students' lifestyles so they can manage their personal finances more wisely and effectively.

This study aims to conduct a Systematic Literature Review (SLR) regarding the influence of career development on organizational commitment. Based on the analysis of various scientific articles, career development is an important approach in human resource management, which focuses on improving employees’ skills, enthusiasm, and readiness to face job challenges and promotion opportunities. On the other hand, organizational commitment refers to the emotional connection that employees have with their workplace, which includes aspects of emotional attachment, obligation, and enduring bonds. The results of the systematic literature review indicate that many previous studies have found a strong and positive correlation between career development and organizational commitment. Workers who are aware of support for their career development, including training programs, mentoring, or predetermined career paths, generally show a higher level of dedication to their organization. Furthermore, various studies have shown that career development can also have an indirect effect on organizational commitment through mediating factors such as job satisfaction, work motivation, and employee performance. However, several studies have shown that career development does not always have a significant impact on organizational commitment, particularly in organizations without a structured career system or when employees have negative perceptions of career opportunities. These varying results highlight the existence of contextual factors that influence the relationship between variables. Overall, this study offers in-depth insights into the significance of career development as a strategic factor in enhancing organizational commitment, along with suggestions for organizations and future researchers conducting similar studies.

The management of material and labor costs at Gregors Barbershop is still manual and not formally structured, resulting in wastage of consumable materials, suboptimal labor utilization, and difficulties in determining service prices that align with the expected profit margins. Material costs, such as hair gel, tissues, disposable razors, and alcohol/disinfectants, are not recorded systematically, leading to frequent mismatches between stock and actual needs, while labor costs are calculated improvisationally without considering productivity and service targets. This activity aims to improve the ability of owners and employees to plan, control, and evaluate operational costs systematically, ensuring efficiency, resource optimization, and business profitability. The method uses an applied, hands-on approach, including the identification of partner needs, preparation of relevant training modules, direct operational mentoring, and evaluation with follow-up. The object of the activity is Gregors Barbershop in Batu Aji District, Batam City, which offers services such as modern men’s haircuts, classic shaves, shaving, hair treatments, and the sale of grooming products like pomade and hair oil. The results show increased efficiency in the use of consumable materials, more productive labor management, more systematic cost planning, and the ability to set service prices in line with costs and profit margins. It is recommended to implement a digital recording system and productivity-based incentives to ensure more accurate cost control, more efficient operations, and sustainable business profitability.

The rapid growth of the culinary industry in Purwokerto has led to the emergence of numerous coffee shops with unique and competitive concepts. La Puerto Coffee & Eatery stands out as one of the leading businesses by implementing a green building concept and modern industrial design. This study aims to analyze the business processes of La Puerto using the SWOT and Value Chain methods to identify its strategic position and sustainable development opportunities. The research adopts a descriptive qualitative approach through direct observation, interviews with management and customers, and literature review. The results show that La Puerto’s main strengths lie in its eco-friendly concept, strategic location, and high-quality service, while its weaknesses include limited digitalization and underdeveloped marketing strategies. The Value Chain analysis reveals that most primary activities are effective; however, digital integration needs improvement to enhance efficiency and value creation. Overall, the combination of SWOT and Value Chain analyses provides a comprehensive understanding of business potential, suggesting that digital transformation, service innovation, and community-based marketing are key strategies for sustaining La Puerto Coffee & Eatery’s competitiveness in the dynamic culinary industry.