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A parenting seminar on maternal and child mental health organized by KPM UI Bunga Bangsa Cirebon students in Pegagan Village is a form of community service aimed at raising awareness and understanding of the importance of mental health in parenting. The limited knowledge of mental health issues in rural communities, coupled with high levels of stress experienced by parents, often negatively impacts parenting practices. This has the potential to hinder optimal child development, both physically, psychologically, and socially. Therefore, this activity was designed with a participatory approach, where the community is not merely an object but is also involved from the beginning of the planning process. This process includes coordination with village officials, seminars, and monitoring and evaluation stages, so that the community feels ownership and plays an active role in the program. The seminar featured speakers from psychology and legal academics who explained the relationship between parental mental health and fulfilling legal obligations to protect children's rights. The material presented emphasized how parental stress and emotions can affect child development, as well as the importance of parents' ability to manage the pressures of everyday life. Participants gained an understanding of strategies for maintaining mental health, including good time management, building open communication within the family environment, and strengthening social support as an emotional support system. The results of the activity showed an increase in participants' awareness of the importance of mental health not only as an individual need, but also as a moral, social, and legal responsibility in creating a healthy, safe, and resilient family environment. Therefore, this parenting seminar can be seen as an effective educational strategy, not only strengthening parents' capacity to raise children but also building sustainable local support networks for the well-being of families and communities.

This community service activity was carried out to increase the digital capacity and expand the market reach of the Peyek Bayam Yusr MSME located in Rajabasa Lama I Village, East Lampung, through the application of appropriate technology in the form of website creation and management training. In the rapidly developing digital era, the presence of online media is a key factor in supporting product marketing, but most MSMEs in this region do not yet have the skills or knowledge to utilize it optimally. This activity was designed in several stages: identifying needs, socialization, technical training, mentoring, and evaluation. The training included creating an account on a free platform, selecting a template, filling in product content, and managing supporting features such as photo galleries, contact information, and integration with social media. This approach was carried out directly by students so that MSME owners could follow each process. The results showed that after the training, all participants were able to create a simple website and began using it for promotions. Identified direct impacts included increased product visibility in online media, increased orders, and demand from outside areas that were previously difficult to reach. In addition, this activity also encouraged a shift in marketing patterns from conventional methods to technology-based strategies. The analysis of the results indicates consistency with various previous studies, such as Santoso (2020) and Ginting et al. (2021), which emphasize the importance of MSME digitalization to increase competitiveness. This process has had a significant positive impact on MSMEs. This program is recommended for other MSMEs, as it is hoped that this program will have a positive impact in line with market needs. This process is accompanied by direct mentoring so that the achieved results can be maintained and developed

This study aims to analyze the business development strategy of Siecraft, a creative that transforms waste into environmentally friendly and marketable products. The research uses a qualitative method with a case study approach through in-depth interviews, observation, documentation, and the distribution of questionnaires to 30 respondents. The analysis focuses on production, finance, marketing, and human resources, supported by a SWOT analysis. The results show that Siecraft’s main strengths lie in its unique products, use of waste materials, and social value. However, weaknesses remain in digital promotion and production management. The SWOT analysis places the business in Quadrant I (aggressive strategy). Development strategies are directed toward product innovation, improving digital promotion quality, and expanding partnerships to support business sustainability. However, despite these strengths, the business faces several challenges. The weaknesses identified include limited digital promotion efforts and inefficient production management. These areas require urgent attention to enhance overall business performance and market visibility. Furthermore, the SWOT analysis places Siecraft in Quadrant I, signifying an aggressive growth strategy. This suggests that the company should capitalize on its current strengths while addressing its weaknesses to achieve sustainable growth. The recommended development strategies include focusing on product innovation to keep up with market trends and customer demands. Improving the quality of digital marketing efforts is also crucial to expand its customer base and reach new markets. Additionally, expanding partnerships with other businesses and organizations can provide the necessary resources and networks to foster sustainability and long-term success. Overall, the business development strategy aims to strengthen Siecraft’s competitive edge and promote environmental consciousness while achieving financial success.

This study aims to analyze the influence of brand image, product variety, and bundling price on purchasing decisions among X consumers. The method used is a quantitative approach with a causal research design, so as to be able to explain the cause-and-effect relationship between variables. The research data was obtained by distributing questionnaires to 96 respondents who are active consumers of X. To ensure data quality, a series of tests were conducted including validity, reliability, normality, linearity, multicollinearity, and heteroscedasticity. The main analysis used multiple linear regression supported by t-tests, F-tests, and coefficient of determination (R²) processed using SPSS software version 26. The results showed that brand image had a significant effect on purchasing decisions, indicating that consumers' positive perceptions of X's reputation were able to encourage higher purchasing interest. Bundling price also proved to have a significant effect, because the strategy of combining package prices was considered to provide economic benefits and added value for consumers. In contrast, product variety did not have a significant effect, indicating that consumers place more emphasis on brand image and pricing strategies than simply menu diversity. However, when tested simultaneously, all three variables were still shown to have a significant influence on purchasing decisions. The coefficient of determination value of 0.594 indicates that the combination of the three variables can explain 59.4% of the variation in purchasing decisions, while the remaining 40.6% is influenced by other external factors such as service quality, consumer trends, promotions, and customer experience. These findings reinforce the understanding that a strong brand image-based marketing strategy and the implementation of appropriate bundling prices can be key to increasing consumer appeal. For local coffee businesses like X, this study provides practical implications to focus more efforts on strengthening brand image, creating a consistent consumer experience, and optimizing pricing strategies.

This study examines the influence of product quality, service quality, and word of mouth on purchase decisions at DNA Spot Café Surakarta, based on 100 randomly selected respondents. Multiple linear regression analysis shows that service quality and word of mouth have a positive and significant effect, while product quality is not significant. The coefficient of determination of 61.3% indicates that the independent variables explain most of the variation in purchase decisions, contributing to marketing management research in the café industry. The results highlight the crucial role of service quality in shaping customer perceptions and driving decision-making in the café industry. High-quality service fosters positive customer experiences, which, in turn, encourage repeat visits and enhance loyalty. Additionally, the significant influence of word of mouth underscores the importance of social interactions and customer recommendations in the decision-making process, especially in a service-based business like a café, where personal experiences are often shared and valued among peer groups. Conversely, the insignificance of product quality suggests that while product standards are important, they may not be the primary driver of purchase decisions at DNA Spot Café. This indicates that customers may prioritize the overall experience, atmosphere, and peer recommendations over product differentiation when choosing where to dine or spend leisure time. These findings contribute to the body of marketing management research, particularly in the context of the café industry, by emphasizing the strategic importance of service excellence and customer engagement strategies to enhance brand reputation and influence consumer behavior. Future research could explore additional factors such as pricing, promotional strategies, and customer loyalty programs to provide a more comprehensive understanding of purchase decision dynamics.

This research aims to formulate a business development strategy for AK Laundry, a micro, small, and medium enterprise (MSME) located in Palembang that operates in the laundry service industry. As competition in this sector continues to intensify, MSMEs are required to adapt quickly through effective strategic planning. The study employed a descriptive qualitative approach, with data collected through interviews, direct observations, documentation, and questionnaires, ensuring a holistic understanding of both internal and external conditions. The analysis was carried out using the SWOT framework, which identifies internal strengths and weaknesses, as well as external opportunities and threats. The findings reveal that AK Laundry possesses several strengths, including good relationships with its loyal customer base, competitive pricing that appeals to a wide range of market segments, and a strategic location that facilitates accessibility. However, weaknesses were also identified, such as limited promotional efforts, particularly in digital channels, and occasional delays in completing customer orders, which may affect satisfaction and trust. From an external perspective, AK Laundry has opportunities to expand its services, particularly through the growing demand for pickup and delivery facilities, as well as changes in consumer lifestyles that increasingly prioritize practicality and efficiency. Nevertheless, the enterprise must also address potential threats, such as intense competition in pricing strategies among similar businesses and the risk of item loss, which could undermine its reputation. Based on the SWOT matrix, AK Laundry is positioned in Quadrant I, indicating that it holds considerable potential for aggressive growth. Therefore, the recommended strategies include strengthening digital marketing initiatives, introducing innovative services to differentiate from competitors, enhancing employee competencies through training programs, and upgrading equipment to improve service quality and speed. These strategies are expected to help AK Laundry leverage its strengths and opportunities effectively, ensuring sustainable development and competitiveness in the MSME laundry service sector.

This study employed a quantitative survey approach to know the effect of service quality and corporate culture on customer satisfaction at PT Bank SulutGo, Surabaya branch. The sample consisted of 94 customers selected through purposive sampling. Data were collected via structured questionnaires and analyzed using multiple linear regression. The multiple regression analysis results showed a coefficient of determination (R²) of 0,530, indicating that the two independent variables together explained 53% of the variable in customer satisfaction. The F-test yielded a value of 53,378 with a p-value of 0,000 (p < 0,05), indicating that the regression model was jointly significant and that service quality and corporate culture together influence customer satisfaction. Partial t-tests showed that the Service Quality variable (X1) significantly affected customer satisfaction with a t-value of 2,227 and a p-value of 0,028 (p < 0.05). Similarly, the Corporate Culture variable (X2) also significantly affected customer satisfaction with a t-value of 4,032 and a p-value of 0.000 (p < 0.05). These findings indicate that higher customer perceptions of service quality and corporate culture lead to higher satisfaction levels. Partial t-tests further revealed that both independent variables significantly affected customer satisfaction. The Service Quality variable (X1) had a significant effect on customer satisfaction, with a t-value of 2.227 and a p-value of 0.028 (p < 0.05). Similarly, the Corporate Culture variable (X2) also had a significant impact, with a t-value of 4.032 and a p-value of 0.000 (p < 0.05). These findings highlight the importance of both service quality and corporate culture in shaping customer satisfaction. The results suggest that improving service quality and fostering a positive corporate culture can significantly enhance customer satisfaction, which is critical in maintaining customer loyalty and competitive advantage in the banking sector.

This study aims to identify, assess, and control risks that arise in container loading and unloading activities at PT Dunia Express Transindo using the Enterprise Risk Management (ERM) approach. Container loading and unloading activities are complex and involve various parties, making them highly susceptible to risks, both from internal and external aspects. Risks that can occur include system disruptions, operational negligence, equipment damage, and environmental factors such as extreme weather that can affect the smoothness of the loading and unloading process. Therefore, the company needs to have a structured, comprehensive, and sustainable risk management system to maintain operational continuity. This research method refers to the COSO framework and the ISO 31000:2018 standard which focuses on the process of risk identification, assessment of likelihood and impact levels, and formulation of appropriate mitigation strategies. Data were obtained through interviews with management, field observations, and analysis of company documents. The results of the study indicate that the implementation of ERM is able to map risks more systematically, making it easier for the company to determine handling priorities. Several risks with a high probability and significant impact received special attention through the implementation of mitigation strategies such as improving information technology systems, routine employee training, and more scheduled equipment maintenance. These findings indicate that ERM implementation not only functions as a risk control tool but also plays a role in increasing operational efficiency, strengthening inter-departmental coordination, and minimizing potential losses that could disrupt company stability. Furthermore, ERM implementation makes a real contribution to increasing the competitiveness of companies in the logistics and stevedoring sector, especially in facing dynamic business challenges and external environmental uncertainty.

Sangatta Central Market, one of the largest trading centers in North Sangatta, accommodates more than 750 traders and operates daily until midday, reflecting the high intensity of economic transactions in the region. Within this trading environment, Islamic business ethics play a pivotal role, particularly for Muslim traders, as they not only regulate commercial practices but also shape customer comfort and satisfaction. However, observations indicate that not all traders consistently practice ethical behaviors in line with Islamic values—for example, some neglect to maintain a friendly attitude such as smiling during interactions with buyers. This condition potentially reduces the quality of service and impacts consumer willingness to return. In response, this study seeks to analyze the influence of Islamic business ethics on consumer purchasing interest at the North Sangatta Central Market. The research adopts a quantitative approach by distributing structured questionnaires to a sample of 96 Muslim customers, complemented by direct observation and systematic data recording. The collected data were analyzed using simple linear regression to determine the extent to which the implementation of Islamic business ethics contributes to consumers’ willingness to shop. The results reveal a regression equation of Y' = 9.764 + 0.304X with a correlation coefficient (R) of 0.299. The coefficient of determination (R²) of 29.9% indicates that Islamic business ethics significantly and positively influence consumer purchasing interest. In other words, nearly one-third of the variance in customer purchasing interest can be explained by the level of ethical business practice applied by traders. This finding implies that the more traders integrate Islamic values—such as honesty, fairness, and friendly interaction—into their daily business practices, the more likely consumers are to engage in transactions and maintain loyalty to the market.

Banking is a key pillar of the financial system, playing a crucial role as an intermediary between those with excess funds and those in need of financing. In the context of post-pandemic economic recovery in the 2022–2024 period, bank sustainability and resilience, particularly in terms of profit-generating ability, are crucial aspects to consider. This study was conducted to analyze the extent to which capital structure and intermediation efficiency influence the profitability of banks listed on the Indonesia Stock Exchange. Capital structure in this study is proxied by the Capital Adequacy Ratio (CAR), while intermediation efficiency is measured by the Loan to Deposit Ratio (LDR). The profitability indicator used is Return on Assets (ROA), which reflects a bank's effectiveness in utilizing its assets to generate profits. This research methodology uses a quantitative approach through multiple linear regression analysis with secondary data in the form of annual financial reports from 111 banks for the 2022–2024 period. The analysis results show that simultaneously, CAR and LDR variables have a significant effect on ROA. Furthermore, both variables have been shown to contribute positively to increasing bank profitability. In other words, maintaining adequate capital and efficient credit management can strengthen overall financial performance. This finding offers strategic implications for bank management in formulating capital and liquidity management policies. Optimizing these two aspects not only impacts short-term profit achievement but also contributes to the stability and sustainability of banking profitability in the long term. Therefore, banks need to ensure a strong capital strategy coupled with efficient intermediation to be more resilient in facing future economic dynamics.

Performance improvement can be measured through fair workload and appropriate compensation, but the problem that occurs at SMK Negeri 1 Bukateja is the opposite. There are several teachers who receive excessive workload and inappropriate compensation, resulting in a decline in teacher performance. This study aims to analyze the mediating role of compensation in the relationship between workload and teacher performance, thereby increasing motivation and job satisfaction which will have an impact on teacher performance. This study is a quantitative study with data analysis techniques using Part Least Square (PLS-SEM) using SmartPLS 3.0 software. Sampling used a purposive sampling technique, namely 91 teachers, with a data collection method using a questionnaire. The results of the analysis of the research hypothesis show that workload has a positive and significant effect on the performance of SMK Negeri 1 Bukateja teachers, compensation has a positive and significant effect on workload of SMK Negeri 1 Bukateja, workload has a positive and significant effect on the performance of SMK Negeri 1 Bukateja teachers, and compensation can mediate workload on the performance of SMK Negeri 1 Bukateja teachers. The findings of this study indicate that fair and adequate compensation can reduce excessive workload on teacher performance at SMK Negeri 1 Bukateja. The R-Square result is 60.1%, which is in the moderate category, with the remaining 39.9% explained by other variables outside the study.

Vocational High School 2 Purbalingga will continue to face challenges related to teacher performance in 2024. Based on pre-research results and the data obtained, a shortage of teaching staff has been identified, leading to excessive teaching loads and hours, job stress, and dissatisfaction among some teachers with their compensation. This study aims to determine the extent to which job stress, workload, and compensation influence teacher performance at Vocational High School 2 Purbalingga. This study used a quantitative method with a survey approach. The population in this study was all 84 teachers, all of whom were sampled using a saturated sampling technique. Data processing was performed using SPSS version 25. The results showed that job stress had no effect on teacher performance, while workload and compensation had a significant effect. Simultaneously, job stress, workload, and compensation influenced teacher performance. The coefficient of determination value of 0.451 indicates that these three variables influence teacher performance by 45.1%, while the remaining 54.9% is influenced by other factors not examined in this study. Therefore, it is recommended that the school increase the number of teaching staff to reduce excessive teacher workload

The phenomenon of image degradation due to global boycott issues, including the Boycott, Divestment, and Sanctions (BDS) movement, has influenced consumer behavior, especially towards international brands such as Starbucks. This occurrence serves as the basis for the study's analysis of how Surabaya consumers' decisions to buy Starbucks are influenced by brand image, brand awareness, and brand trust. 112 Starbucks customers in Surabaya participated in a survey as part of this study's quantitative methodology. ThWith the use of SmartPLS 3.0 software, the data analysis method employed is Partial Least Squares Structural Equation Modeling (PLS-SEM).  The study's findings show that purchase decisions are positively and significantly impacted by brand image, brand awareness, and brand trust. This finding indicates that these three variables have an important role in encouraging consumers to continue making purchases, even amidst reputational pressure due to social issues. This study provides implications for company marketing strategies in maintaining and building brand elements that can strengthen consumer loyalty and purchasing decisions. The study's findings show that purchase decisions are positively and significantly impacted by brand image, brand awareness, and brand trust. This finding indicates that these three variables have an important role in encouraging consumers to continue making purchases, even amidst reputational pressure due to social issues. Specifically, brand image is found to enhance consumers' emotional connection with the brand, which can mitigate the negative impacts of global boycotts or negative publicity. Brand awareness is shown to increase familiarity and recognition, which in turn solidifies consumer trust and loyalty. Lastly, brand trust has the strongest direct effect on purchase intentions, demonstrating that consumers are more likely to remain loyal to a brand they trust, even in the face of external challenges.

This study investigates the potential of Low-Density Polyethylene (LDPE) plastic waste as a partial substitute for sand in concrete block mixtures, focusing on its effects on compressive strength and water absorption. LDPE is a non-biodegradable plastic waste that poses significant environmental challenges. Its incorporation into construction materials offers a promising solution to reduce pollution while enhancing the performance of building components. The research employed LDPE substitution levels of 10%, 15%, 20%, 25%, and 30% by weight of sand, compared against conventional concrete blocks without LDPE. Experimental results revealed that the highest compressive strength was achieved with a 15% LDPE mixture, reaching 80.762 kg/cm² at 28 days of curing—an increase of approximately 40.8% compared to normal blocks, which recorded 57.359 kg/cm². LDPE additions up to 20% maintained favorable strength characteristics, while higher proportions (25% and 30%) led to a decline in mechanical performance. In terms of water absorption, the inclusion of LDPE demonstrated a decreasing trend, attributed to the hydrophobic nature of plastic, which enhances moisture resistance in the concrete blocks. These findings suggest that a 15% LDPE substitution represents an optimal formulation for producing eco-friendly concrete blocks with improved strength and reduced water absorption. The study highlights the dual benefits of waste management and material innovation, aligning with sustainable development goals. By repurposing plastic waste into construction applications, this approach not only mitigates environmental impact but also contributes to the advancement of green building technologies. Further research is recommended to explore long-term durability, thermal properties, and scalability of LDPE-based concrete products in real-world construction settings.

This research was conducted in Curahmalang Village, Rambipuji District, with the aim of determining how the Family Hope Program (PKH) policy is implemented in improving the welfare of beneficiary families (KPM). PKH, as one of the conditional social assistance programs designed by the government, plays a strategic role in poverty alleviation efforts, so it is important to assess the extent to which this policy is effective at the village level. This research used a descriptive qualitative method with policy implementation indicators referring to the George C. Edward III model, which includes aspects of communication, resources, disposition, and bureaucratic structure. Research data were obtained through primary and secondary data using data collection techniques such as observation, in-depth interviews, and documentation, then analyzed qualitatively. The results showed that PKH implementation in Curahmalang Village was influenced by these four factors. From the communication aspect, information delivery, clarity, and consistency of communication were considered quite good due to the role of facilitators in bridging the government with beneficiaries. In terms of resources, the availability of facilitators and information was adequate, but the utilization of facilities, especially health facilities, was not fully optimal because some beneficiaries did not utilize them according to their needs. The disposition aspect shows that the implementer's attitude and compliance towards Beneficiary Families (KPM) are relatively good, although some participants are still less committed to fulfilling program obligations. Meanwhile, in the aspect of bureaucratic structure, weaknesses were found, particularly in terms of coordination and cooperation between PKH facilitators and the village government, which has not been running optimally, thus impacting the effectiveness of work patterns.

The Village Consultative Body (BPD) plays a strategic role in overseeing the implementation of village governance to ensure transparent, participatory, and accountable governance. However, in practice, the effectiveness of the BPD's role is often influenced by various internal and external factors. This study aims to analyze the role of the BPD of Kersik Tuo Village in improving village government accountability based on the five dimensions of Servqual developed by Parasuraman, Zeithaml, and Berry, namely tangibles, reliability, responsiveness, assurance, and empathy. The research uses a descriptive qualitative approach with a case study method. Primary data was obtained through in-depth interviews with the BPD chairperson, village officials, and BPD members, while secondary data was sourced from official village documents, accountability reports, and related literature. Data analysis was conducted using the interactive Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing.The results of the study indicate that in the tangibles dimension, the BPD has provided physical facilities and information media that support transparency; in the reliability dimension, the BPD consistently carries out supervision in accordance with the planning and implementation cycle of village programs; in the responsiveness dimension, the BPD quickly responds to complaints and aspirations from the community; in the assurance dimension. Factors supporting the role of the BPD include the commitment of members to transparency, clear regulatory support, and partnerships with village officials and the community. Meanwhile, the main obstacles include limited human resources, supporting facilities, and suboptimal community participation. In conclusion, the BPD of Kersik Tuo Village has played a fairly effective role in maintaining the accountability of village administration, although there is still a need to improve the capacity of members, strengthen facilities and infrastructure, optimize public participation, and utilize information technology to support transparency and the quality of village public services.

This study examines organizational communication within the General Election Supervisory Body (Bawaslu) of Pasuruan Regency in handling violations during the 2024 Regional Elections (Pilkada). Using a qualitative case study approach, data were obtained through in-depth interviews, observation, and documentation involving Bawaslu members, technical staff, and the Integrated Law Enforcement Center (Gakkumdu). The results show that vertical and horizontal communication flows are generally effective in supporting internal coordination and violation handling, despite challenges such as limited human resources, high workloads, and inter-agency coordination gaps. To address these, Bawaslu strengthens internal meetings, leverages digital media, provides technical training, and enhances external collaboration and public outreach. The study concludes that effective organizational communication significantly improves election monitoring performance and offers insights for communication strategies in other supervisory bodies.To address these issues, Bawaslu has taken several proactive steps. These include strengthening internal meetings to improve coordination and decision-making, leveraging digital media for more efficient communication and reporting, providing technical training to staff to enhance their skills in violation detection and reporting, and fostering stronger collaboration with external agencies such as Gakkumdu for coordinated law enforcement. Additionally, Bawaslu has focused on improving public outreach through social media campaigns to increase awareness of the electoral process and violations. The study concludes that effective organizational communication significantly improves election monitoring performance and offers insights for communication strategies in other supervisory bodies. It recommends that other institutions facing similar challenges in managing complex, multi-agency processes adopt similar strategies to improve both internal and external communication for more efficient operations and outcomes.  

This study examines the empowerment of village governments in realizing village autonomy as regulated in Law Number 6 of 2014 concerning Villages, with a case study focus on the Natumingka Village Government, Borbor District, Toba Regency. The law affirms villages as government entities that have the authority to regulate and manage community interests based on ancestral rights and local autonomy, which aims to strengthen democratic, participatory, and independent village governance. This study also examines changes and improvements to regulations that occurred with the enactment of Law Number 3 of 2024 Jo, which emphasizes the strategic role of villages in national development and optimizes the authority and support for the empowerment of village government officials and their communities.

This study aims to explore the implementation of the 12-Year Compulsory Learning policy in Kaimana Regency, West Papua, with a focus on the challenges and opportunities faced by the Finance Section of the Education, Youth, and Sports Office in managing the education budget. This study also examines how budget management and allocation of education funds can improve access and quality of education in the area, as well as the role of coordination between local governments, schools, and communities. A qualitative approach with a case study design was used in this study to collect data through in-depth interviews, participatory observation, and document analysis. The results of the study show that despite efforts to improve performance-based budget management, limited infrastructure and human resources remain the main challenges in the implementation of education policies. Weak coordination between stakeholders, as well as active community involvement, are important factors influencing the success of the 12-Year Compulsory Learning policy. This study recommends increasing the capacity of human resources, allocating more equitable budgets, and strengthening collaboration between local governments, schools, and communities to increase the effectiveness of these policies. Thus, this research contributes to a deeper understanding of the implementation of education policies in remote areas and proposes practical solutions to address existing challenges. Furthermore, this study highlights the importance of transparency and accountability in education budget management as an effort to build public trust and ensure that available funds are truly used to support improvements in education quality. In the context of Kaimana Regency, which faces geographical challenges and limited access, a participatory oversight mechanism involving the community and independent oversight institutions is key to ensuring that budget allocations are not only on target but also capable of driving real change on the ground.

This study aims to analyze the influence of capital structure, liquidity, sales growth, and green accounting, assessed through environmental performance and environmental costs, on the profitability of companies. The research focuses on the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, which represents one of the most dynamic and environmentally impactful industries in Indonesia. The sample consists of 30 companies selected using a purposive sampling technique based on predetermined criteria, ensuring the representativeness and relevance of the data analyzed. The study employs multiple linear regression analysis using SPSS version 22.0 to test the hypotheses and measure the extent to which the independent variables contribute to profitability as the dependent variable. The findings reveal that liquidity and sales growth exert a positive and significant influence on profitability, indicating that firms with higher liquidity levels and stronger sales growth are better positioned to enhance their financial performance. In contrast, capital structure demonstrates a negative and significant effect, suggesting that higher levels of debt reduce profitability due to increased financial burdens. Similarly, green accounting, when assessed through environmental performance, also shows a negative and significant impact, implying that companies focusing on environmental initiatives may face higher costs that suppress short-term profitability. However, green accounting as measured by environmental costs does not show any significant effect on profitability, highlighting that disclosure or allocation of environmental costs alone may not directly translate into financial outcomes. Overall, the study concludes that capital structure, liquidity, sales growth, and green accounting—when measured through both environmental performance and costs—jointly influence the profitability of food and beverage companies on the IDX during the observed period.