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This study investigates the determinants of capital structure within the healthcare industry, focusing on the influence of asset structure, profitability, and company size. Given the capital-intensive nature of healthcare—characterized by significant investments in medical technology and infrastructure—understanding how these firms balance debt and equity is critical for financial sustainability and operational growth. Using a quantitative approach, this research analyzes a panel dataset of healthcare companies listed on the Indonesian Capital Market from 2018 to 2023. Furthermore, the capital structure is quantified by the debt-to-equity ratio. Meanwhile, asset structure, profitability, and company size are measured by the ratio of fixed assets to total assets, return on assets, and the natural logarithm of total assets, respectively. Moreover, the data are analyzed using multiple linear regression, supported by the classical assumption testing. As a result, asset structure has a significant positive impact on capital structure, aligning with the static trade-off theory. Conversely, profitability demonstrates a significant negative relationship with capital structure, supporting the pecking order theory. Finally, company size positively affects capital structure, indicating that larger firms have greater access to debt financing. These findings suggest that healthcare managers should optimize their asset utilization and internal reserves to maintain an efficient capital structure that supports long-term healthcare delivery and investor confidence.

This activity aims to build collaboration with non-formal schools in providing educational information for parents through brochures. Information about the services, programs, and advantages of non-formal schools is often not optimally conveyed to parents, so simple but effective media is needed to broaden their understanding. In this activity, the team collaborated with non-formal schools to collect accurate data on the institution's profile, educational programs, service schedules, and other supporting information. The data was then compiled into an informative brochure that was designed to be attractive, concise, and easy to understand. The completed brochure was socialized and distributed directly to parents as a form of dissemination of educational information. The results of the activity showed that the use of the brochure was able to help parents gain a clearer understanding of available non-formal education services, thus becoming a consideration in supporting their children's learning needs. This activity also strengthened the collaborative relationship between program organizers and non-formal schools in supporting the provision of educational information for families.

This community service activity aims to improve the promotional capabilities of early childhood education (PAUD) schools by utilizing the Kids Art Space facility as an educational medium featured in school flyers. Kids Art Space is a creative learning space that plays a crucial role in developing creativity, fine motor skills, and artistic expression in early childhood. However, this facility has not been optimally utilized as part of the educational institution's promotional strategy. The community service implementation method included initial observations of school facilities, assistance in designing promotional content, and simple training for PAUD teachers and administrators on creating informative and engaging flyers. The results showed that assistance in utilizing Kids Art Space in flyers improved PAUD administrators' understanding of educational promotional strategies and produced promotional media that concretely represented the quality of learning. Flyers featuring children's activities in the Kids Art Space were deemed more communicative and able to attract parents as potential users of educational services. Thus, this community service activity makes a significant contribution in helping PAUD schools optimize learning facilities as a promotional strategy that is not only commercial, but also educational and oriented towards child development.

This community service activity aims to improve the effectiveness of Batikayudewi MSME digital promotion by maximizing the use of Instagram as the main marketing platform. Initial observations show that although MSMEs have been regularly uploading content every day, the promotion of workshop packages as the main product has not been running well. Through a series of activities including observation, interviews, guidance in content creation, and improvements to the publication strategy, the PKM team helped improve the quality and consistency of promotional materials. The results of these activities showed an increase in the number of followers, viewers, and positive interactions on both Instagram accounts, both the main account and the supporting account created during the program. In addition to improvements on social media, business owners also gained a deeper understanding of the basic principles of digital marketing, the importance of informative visual content, and consistency in building brand identity. Overall, this community service activity successfully improved the promotional capabilities of MSMEs and strengthened Batikayudewi's readiness to utilize digital media as a sustainable marketing tool.

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 program aims to strengthen the managerial capacity of red lemongrass farmers in AMKE Oro-Oro Ombo, Batu, East Java, through training on cash bookkeeping, income analysis, and farming feasibility evaluation. The main problems faced by farmers are limited knowledge of financial management, lack of systematic bookkeeping, and inability to evaluate the profitability of their businesses, which often results in inaccurate decision-making and low competitiveness. The method applied included participatory training, mentoring, and simulation of financial records and feasibility analysis. The results of the program demonstrate that participants gained a better understanding of the importance of structured financial recording. Farmers who previously relied only on sales revenue calculations without considering fixed and variable costs are now able to prepare cash books, identify expenses, and evaluate profit margins accurately. Cash bookkeeping has proven to improve financial transparency and accountability, while income analysis has equipped farmers with the skills to assess their business sustainability. The feasibility evaluation, using indicators such as R/C and B/C ratios, showed that red lemongrass farming is profitable but still requires efficiency improvements to increase long-term sustainability. Overall, this training has enhanced farmers’ managerial skills, encouraged independent decision-making, and strengthened their capacity to face price fluctuations and market competition. The program is expected to support the continuity and competitiveness of red lemongrass agribusiness in AMKE Oro-Oro Ombo

This community service program aims to analyze the effectiveness of utilizing TikTok Shop as a digital marketing platform for UMKM Izzata Hijab located in Paciran District, Lamongan Regency. The main problem faced by the partner is the suboptimal management of digital marketing, particularly in content strategy planning, posting consistency, and the utilization of TikTok Shop features, resulting in marketing activities that have not yet provided maximum impact on improving marketing performance. The implementation method of this community service employed a mentoring and training model, which included stages of interviews, observation, and documentation throughout the mentoring process. The results indicate that the planned and sustainable implementation of digital marketing strategies through TikTok Shop is able to increase brand awareness, expand promotional reach, enhance customer interaction, and positively impact product sales. The effectiveness of the community service program is influenced by posting consistency, visual content quality, digital communication understanding, and the partner’s responsiveness to customers. This community service confirms that TikTok Shop digital marketing assistance is an effective strategy in supporting the improvement of marketing performance of UMKM Izzata Hijab in the digital era.

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.  

This study aims to describe the role of Biology Education Community Service Program students in improving the quality of biology learning at SMPN 1 Mappakasunggu. This study used a descriptive qualitative approach with data collection techniques in the form of observation, interviews, and documentation. The results showed that the Community Service Program students played an active role in various aspects, from lesson planning, implementation of teaching and learning activities, to evaluation of learning outcomes. In addition, the Community Service Program students were also involved in mentoring simple practicums that helped students understand biology concepts more practically. They also contributed to the development of innovative learning media that facilitated students' understanding of the material. The presence of Community Service Program students at the school had a significant positive impact on improving students' conceptual understanding, motivation, and learning activity. Students showed higher enthusiasm in participating in biology learning and experienced improvements in their learning outcomes. Thus, the Community Service Program teaching program is a tangible form of student contribution in supporting the improvement of education quality, especially biology learning in schools with limited resources. This program also provides valuable experience for students to be directly involved in the world of education and have a positive impact on society.

Learning Al-Qur’an and Hadith in secondary schools is still largely influenced by traditional assessment practices that prioritize written examinations and memorization, which are insufficient to capture students’ actual competencies. This situation often leads to less meaningful learning and limits the development of students’ deep understanding and Islamic character. In essence, Al-Qur’an and Hadith education is intended not only to ensure mastery of theoretical content but also to encourage the internalization and application of Islamic values in everyday life. For this reason, authentic assessment is viewed as a suitable approach because it evaluates learning outcomes in a more comprehensive manner, covering cognitive, affective, and psychomotor aspects. This study aims to analyze the implementation of authentic assessment in Al-Qur’an and Hadith learning at the secondary school level and to examine its effectiveness in improving students’ understanding and learning engagement. The research employed a quantitative method, with data collected through a Google Form questionnaire distributed to students and analyzed using descriptive analysis. The results demonstrate that authentic assessment contributes to deeper conceptual understanding, enhances practical skills such as proper Qur’anic recitation based on tajwid rules and hadith memorization, and promotes active, confident, and responsible learning attitudes. Overall, authentic assessment provides more meaningful learning experiences and represents an effective alternative assessment strategy to improve the quality of Al-Qur’an and Hadith learning in secondary schools.

Students often have difficulty understanding the Solar System material given in elementary school science lessons using only conventional methods due to its abstract nature. This study creates and explains the advantages of "3D Solar System" learning materials with interactive puzzles and quizzes for sixth-grade elementary school students using the Qreatif Educative platform. Qualitative research methodology is applied to this type of library research. Scientific articles from the DOAJ and Google Scholar databases are scanned to collect data. After that, content analysis methods such as data reduction, classification, theory synthesis, and drawing conclusions are applied in this paper. The results of this study, the use of 3D media significantly increases students' cognitive interest and understanding because it provides more realistic and detailed visuals compared to 2D media. Qreatif Educative's interactive puzzle and quiz elements have successfully created a fun and engaging learning environment based on the psychological characteristics of elementary school children who like to learn through play. The conclusion of this study is that the "3D Solar System" media is worth considering as a creative alternative to improve the standard of science teaching and make it more interactive and student-centered.

Environmental pollution in coastal areas continues to be a critical issue, particularly in regions with high tourism activity such as Pantai Baru Seliper Ate in Sumbawa. The increasing accumulation of plastic waste and the lack of environmental awareness among visitors and local communities highlight the need for educational and practical interventions. This community service program aimed to strengthen students’ understanding of environmental cleanliness through Islamic values and participatory actions. The method consisted of short religious-based environmental education, a collaborative beach-cleaning activity, and a reflective session designed to reinforce ecological and spiritual awareness. The results showed a significant increase in students’ knowledge of environmental ethics, Islamic principles related to cleanliness, and practical skills in waste identification and sorting. The program also succeeded in improving the physical condition of the beach and fostering collective responsibility among participants. These findings indicate that integrating environmental education with Islamic values and hands-on activities can effectively enhance environmental awareness and support sustainable behavior among young people.

Menstrual pain (dysmenorrhea) is a common complaint among adolescent girls and often disrupts school activities. Limited understanding of its causes and appropriate self-care practices contributes to the persistence of symptoms. This study examined the effect of dysmenorrhea health education on improving knowledge among female students at SMK Pasundan Jatinangor. A method A pre-experimental one-group pretest–posttest design was used in this study. A total of 42 students participated and completed a dysmenorrhea knowledge questionnaire before and after a 60-minute educational session delivered through presentation media and group discussion. The results were analyzed descriptively to observe changes in knowledge levels. Resulted The intervention produced a notable improvement in students’ knowledge. The proportion of participants with good knowledge increased from 45.2% at pretest to 73.8% at posttest, while those in the low-knowledge category decreased substantially. Participants demonstrated clearer understanding of dysmenorrhea symptoms, contributing factors, and simple management strategies. Dysmenorrhea education effectively enhanced students’ knowledge at SMK Pasundan Jatinangor. Regular reproductive-health education programs in schools are recommended to support adolescents in managing menstrual discomfort independently and appropriately.

The need for learning materials that can adapt to students’ abilities and characteristics has made the development of AI-based adaptive learning resources increasingly important in elementary education. However, limited digital literacy and high workloads among teachers hinder optimal implementation. This Community Service Program aimed to enhance the competencies of teachers at Sekolah Alam Ananda Mandiri Slawi through workshops, guided practice, and hands-on development of AI-supported adaptive materials. The method included preparation, conceptual presentation, technology demonstration, guided practice, pre–post evaluation, and follow-up support. The results showed a significant improvement, with teachers’ competence in the “good” category increasing from 22.5% to 82.5%, and all participants (100%) successfully producing at least one adaptive module and one deep-learning-based material component. Furthermore, 92% of participants reported that the program greatly improved their digital literacy and pedagogical understanding. Thus, this activity effectively strengthened teachers’ competencies and provided a strong foundation for the sustainable integration of AI-based adaptive learning materials in elementary classrooms.

The Special Dental and Oral Hospital of South Sumatra Province has an official WordPress-based website (https://rsgigimulut.co.id/) that functions as a medium for information dissemination, communication, and public services to the community. This website is expected to provide accurate, up-to-date, and easily accessible information for users. However, in practice, the website management staff still face challenges and limitations in independently managing and updating the content, resulting in the suboptimal utilization of the website’s potential. This community service activity aims to provide website management training for the staff by utilizing the WordPress Content Management Sistem (CMS) so that they are able to manage the website effectively and sustainably. The training was conducted on August 11, 2025, in the third-floor meeting room of the Special Dental and Oral Hospital of South Sumatra Province, involving two website management staff members. The implementation methods included lectures, demonstrations, and hands-on practice covering the introduction to the WordPress interface, page layout customization, the addition of new posts and pages, menu creation and management, as well as tips on content management and website maintenance. The results of the training indicate an improvement in participants’ understanding and skills in independently managing the website, which has a positive impact on enhancing the quality of public information presentation and strengthening the hospital’s digital services.

This student aims to determine how BPNT contributes community in Sipatana District, Gorontalo City. Method used is qualitative findings show that the implementation of BPNT in Sipatana District, particularly in Molosipat U and Tanggikiki sub-districts, has been carried out in accordance with the statutory regulations of 2019 regarding the indicators of power distribution and actor strategies, without any personal intervention in determining beneficiary eligibility. Regarding the characteristics of the implementing institutions, coordination among agencies from the district level to RT/RW has run well and has been conducted transparently and participatively to ensure that the assistance is well-targeted. However, on the indicators of implementer compliance and responsiveness, several obstacles are still found such as delays in disbursement, a lack of direct socialization to the community, and slow responses from the sub-district office in handling complaints from beneficiary families (KPM). These conditions lead to a lack of optimal understanding among beneficiaries regarding the mechanism of aid distribution. Additionally, the impact of BPNT on improving beneficiary welfare remains consumptive in nature and has not fully encouraged economic independence among poor households. Therefore, improvements in service effectiveness, two-way communication, and periodic evaluation are required to enhance BPNT’s contribution in reducing poverty rates and achieving sustainable community welfare.

This research aims to analyze in depth the level of understanding among Islamic Religious Education (PAI) students at the Islamic Institute of Nahdlatul Ulama (IAINU) Tuban regarding the concept of Ihsan and its implementation in community life. The urgency of this study is based on the strategic role of PAI students as future educators who are required to integrate spiritual dimensions and social ethics into their personalities. This research employs a quantitative approach with a descriptive survey method. Data were collected through a Likert scale questionnaire instrument that had been tested for validity and reliability, distributed to a sample of students selected through proportional random sampling. Data analysis was carried out systematically using descriptive statistics to calculate the mean value and categorization percentage across cognitive, affective, and applicative dimensions. The results indicated that the overall level of understanding of Ihsan among PAI students at IAINU Tuban falls into the low category, with a total mean score of 1.909. In detail, the affective dimension recorded the lowest score, indicating a weakness in the internalisation of spiritual consciousness, while the applicative dimension showed a slightly higher score but remained within the low category. It is concluded that there is a significant gap between the idealism of the Ihsan concept and the actual understanding of students in the field. These findings provide important implications for the need to reconstruct character-building strategies and the PAI curriculum, emphasizing the aspect of inner spiritual internalisation over mere formalistic cognitive knowledge transfer to produce graduates with authentic social piety.

This study aims to improve the learning outcomes of fourth-grade students in science through the application of an experimental learning model on the material of changes in the state of matter. The study used a Classroom Action Research (CAR) approach with the Kemmis and McTaggart model which includes the stages of planning, implementation of actions, observation, and reflection. The subjects of the study were 20 fourth-grade students of SDN Daan Mogot 1. The study was conducted in two cycles. Data collection techniques included learning outcome tests, observation of teacher and student activities, and documentation. Data analysis was carried out quantitatively by calculating the average value and percentage of learning completion, and qualitatively through descriptive analysis of the observation results. The results showed that the application of the experimental method was able to improve the quality of the learning process and student learning outcomes. Teacher activity increased from the sufficient category in cycle I to very good in cycle II, while student activity increased from the good category to very good. Increased student activity in observing, discussing, recording results, and drawing conclusions from experiments had a positive impact on understanding the concept of changes in the state of matter. Student learning completion also increased although not all of them reached the classical standard of 80%. Thus, the experimental method is effective in improving the activeness, quality of the learning process, and the science learning outcomes of fourth-grade students. Although material reinforcement and a variety of learning strategies are still needed to optimize learning outcomes.

This research is motivated by the importance of studying characterization in novels as a means of understanding human values ​​and character education relevant to social reality. Tere Liye's novel "Moga Bunda Disayang Allah" presents characters with complex characters that reflect empathy, compassion, and struggles facing limitations and social stigma. This study aims to comprehensively describe the characterization contained in the novel. The method used is a qualitative descriptive method with a structural literary analysis approach, specifically Nurgiyantoro's characterization theory. The research data, consisting of narrative excerpts and dialogues depicting the characters' characters, were collected through reading and note-taking techniques. Then, they were analyzed based on the categories of main and supporting characters, protagonist and antagonist, simple and round characters, static and developing characters, and typical and neutral characters. The results show that this novel displays diverse and dynamic characterization, with most of the characters experiencing significant character development and playing a crucial role in conveying moral values. The implications of this research are expected to enrich the study of Indonesian literature and be used as an alternative teaching material in character education-based literature learning.

The development of social media has encouraged students to be more active in interacting, sharing information, and establishing relationships online. However, the high intensity of social media use also increases the risk of personal data leakage. This literature study aims to examine the relationship between privacy awareness and students' safe behavior in social media use. The research was conducted by examining various sources, including scientific journals, articles, research reports, books, and online references relevant to digital security issues. The results of the study show that privacy awareness has a significant role in shaping students' safe behavior. This awareness is reflected through the practice of using strong passwords, the implementation of two-factor authentication, and prudence in sharing personal information in the digital space. Although knowledge about digital threats is quite adequate, students' safe behavior is still influenced by the level of internalization of privacy awareness. Therefore, increasing privacy awareness requires not only information, but also educational strategies that emphasize the formation of consistent digital attitudes and habits. This study makes an important contribution to understanding the relationship between privacy awareness and safe behavior, as well as being the basis for the development of more effective digital literacy programs among students.