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This study examines the efficiency of financial ratios in assessing corporate performance across countries. Although financial ratios are widely used as concise indicators of profitability, liquidity, solvency, and market value, their interpretive accuracy may vary across institutional, regulatory, financial, and macroeconomic environments. The objective of this study is to conceptually evaluate whether financial ratios can function as universally comparable performance measures in heterogeneous cross-country settings. Using a qualitative literature-based method, this study synthesizes prior findings on financial ratio analysis, financial statement comparability, market efficiency, regulatory enforcement, and macroeconomic stability. The findings indicate that profitability, liquidity, solvency, and market-based ratios are context-dependent indicators rather than universally stable measures. Their efficiency is influenced by accounting standards, audit quality, leverage norms, tax systems, capital market maturity, and macroeconomic volatility. The study proposes a contextual framework for interpreting financial ratios according to their sensitivity to national conditions. The implication is that researchers, analysts, and investors should combine ratio analysis with institutional and macroeconomic diagnostics to reduce biased performance interpretation in cross-country corporate evaluation.

This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.

The consumer non-cyclical sector in Indonesia has continued to demonstrate a growing contribution to the national economy,given that this sector is directly related to the provision of goods needed by the community on a daily basis. This study aims to determine the partial effects of Sales Growth, Asset Structure, Company Size, and Profit on Capital Structure. The population determination technique used non-probability sampling, specifically purposive sampling, with a research pupulation of 129 companies in the non-cyclical consumer sector and a research sample of 74 companies in the non-cyclical consumer sector, with analysis using multiple linear regression through SPSS version 27 and Microsoft Office 2024. The results indicate that Sales Growth does not affect Capital Structure, Asset Structure has a positive and significant effect on Capital Structure, Company Size does not affect Capital Structure, and Profitability has a negative and significant effect on Capital Structure

This study aims to examine the impact of academic burnout on students’ mental health in the context of hybrid learning through a literature review approach. The rapid transformation of learning systems in higher education, particularly the integration of online and offline methods, has increased academic demands and adaptation challenges for students. This condition potentially triggers academic burnout, which is characterized by emotional exhaustion, depersonalization, and decreased academic achievement. This research employs a literature review method by analyzing relevant scientific articles published between 2019-2025 obtained from indexed national journals and open-access sources. The findings indicate that academic burnout is still commonly experienced by students, generally at a moderate level, and has a significant impact on mental health, including increased stress, emotional fatigue, and decreased academic performance. The study also identifies several influencing factors, including internal factors such as self-efficacy and hardiness, as well as external factors such as social support, learning environment, and academic workload. Furthermore, technological developments, particularly Artificial Intelligence, have the potential to be utilized as an early detection and prevention tool for academic burnout. This study implies the importance of developing adaptive learning strategies and psychological interventions to support students’ well-being in hybrid learning environments.

This article discusses innovations in cash waqf management through the integration of digital technology with the SatuWakaf.id platform developed by the Indonesian Waqf Board (BWI). The urgency of this research is driven by the need for a transformation in waqf governance to optimize the potential of the Sharia economy in the era of disruption. This study employs a literature review method with a qualitative approach to examine the role of digitalization in enhancing efficiency, transparency, and public participation in waqf. The findings indicate that digital waqf provides ease of access, transaction flexibility, and transparency through a real-time reporting system that is accountably accessible to donors (wakif). Furthermore, the integration of technologies such as QRIS, e-wallets, and internet-based systems effectively addresses various constraints of conventional waqf management, including limited reach and complex administration. However, significant challenges remain, such as low public literacy, limited technological competence among waqf managers (nazir), and cyber security risks surrounding digital transactions. Consequently, the optimization of digital waqf requires strong synergy between human resource development, adaptive regulatory strengthening, and the development of inclusive technological infrastructure to ensure that national waqf potential is fully utilized for the welfare of the community.

Economic globalization has significantly transformed patterns of labor relations and expanded cross-border labor mobility. These developments necessitate alignment between national labor laws and international labor standards. The International Labour Organization plays a leading role in establishing global standards through various labor conventions and recommendations. This study aims to examine the concept of harmonizing national labor laws with international standards, assess its implementation in Indonesia, and identify the challenges faced. The study employs a normative legal method using legislative, conceptual, and comparative approaches. The results indicate that Indonesia has adopted most international standards; however, implementation still faces structural, cultural, and economic obstacles. Legal harmonization is a strategic step to enhance worker protection while maintaining national economic competitiveness.

Sustainability issues encompassing economic, social and environmental aspects are driving reform in the global financial sector, including in Indonesia. Although the OJK has published a Sustainable Finance Roadmap since 2015, Indonesia does not yet have comprehensive green finance regulations in the banking sector. This study aims to analyse the state of green finance regulation in the Indonesian banking sector and compare it with China’s Green Credit Guidelines, in order to identify relevant aspects for adoption in strengthening national green finance policy. This study employs a normative legal methodology using a legislative and comparative law approach, alongside a qualitative descriptive-analytical analysis of secondary data. The author found that green finance regulations in Indonesia remain fragmented and scattered across various sectoral legal instruments without adequate integration, thereby creating loopholes for greenwashing practices and the adoption of green principles that are merely administrative in nature. The Sustainable Finance Committee mandated by the P2SK Act has not yet been established, exacerbating the lack of coordination between institutions. In contrast, China, through its 2012 Green Credit Guidelines and 2016 Guidelines for Establishing a Green Financial System, demonstrates a regulatory model that is hierarchical, standardised, and legally binding. A comparison of the two identifies four relevant aspects for Indonesia to adopt: an integrated regulatory approach, standardisation of environmental risk operations, strengthening of oversight mechanisms and due diligence, and cross-sectoral institutional coordination. Consequently, Indonesia requires comprehensive, dedicated green finance regulations and must promptly establish the Sustainable Finance Committee as the sole coordinating authority.

The results of the study show that pricing strategy contributes dominantly to increasing sales, but the lack of digital promotion causes limited market reach. Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving national economic development and providing employment. However, in facing an increasingly competitive market, MSMEs need to implement efficient marketing strategies to ensure sustainability and sustainable growth. This community service activity aims to provide knowledge and assistance to Indonesian Es Teh MSMEs regarding the implementation of flexible marketing strategies, both through digital and traditional channels. The activity took place at the Es Teh Kampung Solo outlet in Kramatwatu Square. The methods used included counseling, training, and assessment of marketing strategy implementation, with a primary focus on optimizing social media as an interactive and competitive digital promotional tool. The results of this activity demonstrated a significant increase in MSMEs' understanding of strategic marketing planning, promotional innovation, and the use of digital platforms to expand market reach. Thus, it is hoped that digital-based marketing strategies can strengthen the competitiveness and sustainability of MSMEs. This activity is expected to contribute to increasing the competitiveness and sales volume of the Kampung Solo Es Teh MSME in a sustainable manner through the implementation of a modern marketing approach that is responsive to technological changes.

Flood disasters have repeatedly affected Aceh Tamiang Regency for over fifteen years, causing significant material and socio-cultural losses. This study aims to examine the social response of the community through a literature review approach, using Jurgen Habermas's Communicative Action Theory as the analytical framework. Data were collected systematically from national journal articles, scientific proceedings, and academic reports related to flood mitigation and community social response in Aceh Tamiang. Data analysis was conducted using content analysis and thematic analysis techniques. The findings reveal that the community's response is primarily driven by local solidarity rooted in cultural values and local wisdom such as hadih maja. In Habermasian terms, this social response reflects the lifeworld domain, manifesting in voluntary collective action. However, a structural tension exists between the government's top-down system and the community's communicative rationality. Effective disaster mitigation requires the development of participatory public spaces that bridge the system and lifeworld, enabling the transformation from instrumental action to communicative action, thereby strengthening collective resilience against flood disasters.

Religious pluralism in Indonesia constitutes a unique national identity, yet it is vulnerable to horizontal conflicts and acts of intolerance. This study aims to analyze the importance of interfaith dialogue in fostering mutual understanding from Catholic and Islamic perspectives within Indonesia’s pluralistic society. The methodology employed is qualitative research using a literature review approach, involving the collection and analysis of various relevant sources such as books, journals, and academic articles. The results of the study indicate that both Islam and Catholicism possess strong theological foundations in support of interfaith dialogue, emphasizing openness, respect for differences, and a commitment to peace and coexistence. Interfaith dialogue has proven to be an effective means of addressing divisions or conflicts, combating intolerance, and fostering harmonious relationships within a multireligious society. Furthermore, it was found that barriers to dialogue are still influenced by factors such as fanaticism, a lack of understanding, and socio-political conditions. This study concludes that interfaith dialogue is a strategic approach to strengthening tolerance and national unity. Therefore, it is recommended that interfaith dialogue be continuously developed through education, interfaith cooperation, and the active role of religious leaders in fostering inclusive and sustainable communication.

This study aims to analyze the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Harjosari II Village regarding Islamic financial inclusion and its contribution to expanding access to business capital financing. Although the national financial inclusion index continues to increase, the implementation of Islamic financial inclusion still faces challenges at the grassroots level. This research used a descriptive qualitative method with data collection techniques consisting of observation, documentation, and in-depth interviews with MSME owners in Harjosari II Village and staff from KSPPS & BMT Syariah Sejahtera (SS) Medan. The findings show that MSME owners’ understanding of Islamic financial inclusion is influenced by religiosity and the perception of justice through the profit-sharing system. Islamic financial inclusion is implemented through a kinship approach and simplified administrative procedures for the informal sector. However, the main obstacles to expanding financing access include limited Islamic financial literacy, restricted financing ceilings, and entrepreneurs’ lack of confidence in formal banking procedures. Islamic financing contributes to increasing production capacity and providing spiritual peace of mind by offering capital alternatives free from usury (riba). This study recommends strengthening direct technical socialization and implementing more flexible financing ceiling policies to support MSME growth in suburban areas.

Contract law recognizes the concept of force majeure as a mechanism to address extraordinary circumstances that hinder the performance of obligations, namely unforeseen events beyond the debtor’s control that may result in the release or suspension of obligations. However, this concept has limitations, as it does not encompass situations such as economic or monetary crises. In the development of international contract law, the UNIDROIT Principles of International Commercial Contracts 2016 (UPICC) introduce the concept of hardship as a response to fundamental changes in circumstances that affect the economic equilibrium of the parties. Although hardship has not been explicitly recognized in Indonesian law, it is considered more relevant for addressing such conditions.This study aims to examine the historical development of the concept of hardship and to analyze the implementation of its underlying values in Indonesian legal practice. The method employed is normative legal research, utilizing primary, secondary, and tertiary legal materials. The findings indicate that, despite the absence of explicit regulation within the national legal system, the values of hardship have been reflected in several court decisions through approaches grounded in fairness and contractual adjustment.The implication of this study is that the concept of hardship has the potential to be explicitly adopted into Indonesian contract law in order to fill existing legal gaps and provide a more adaptive solution to changing circumstances, particularly in addressing economic or monetary crises that fall outside the scope of the force majeure regime

This study aims to identify and analyze the application of Pancasila values in the development of Indonesian tourism as a foundation for ethics and character. The method used is library research, reviewing various relevant written sources, including books, journals, articles, and other academic publications. The findings indicate that globalization exerts both positive and negative influences on Indonesian tourism, while simultaneously opening opportunities for the advancement of more ethical and responsible tourism practices. The integration of Pancasila values within the tourism sector such as mutual cooperation, environmental stewardship, social justice, and respect for cultural diversity can foster sustainable tourism development that balances economic growth with moral responsibility. Furthermore, these values contribute to strengthening national identity, preserving local wisdom, and enhancing community participation in tourism activities. The study also highlights that tourism grounded in Pancasila principles can improve social welfare by empowering local communities and promoting inclusive development. In conclusion, the application of Pancasila principles in tourism development is essential for maintaining a balance between economic progress and socio-cultural preservation, while reinforcing national character and resilience in the face of globalization and rapid global change.

Language is an important part of human life. Through language, humans can communicate with each other. In addition, language is used to convey ideas, thoughts, opinions, feelings, and thoughts to others. Language also serves as a tool for self-development and interaction with others. A language must have clear meaning so that when communication occurs, there is no misunderstanding in its delivery. Currently, there are several variations of language styles used in society. The existence of these variations is triggered by the rapid development of communication technology. This development has led to different language styles being used by each generation. Each generation has its own used by each generation. Each generation has its own distinctive language style. The use of proper and correct Indonesian is currently shifting and being replaced by slang, so that many people are now accustomed to using slang. This research employs a descriptive analysis and literature review method to examine this linguistic shift. The findings indicate that the high intensity of social media usage accelerates the spread of slang, which potentially diminishes teenagers' formal language skills. Consequently, effective strategies are needed to balance the use of slang as a social dynamic while preserving the Indonesian language as a vital national identity.

The global ecological crisis is not only a scientific issue but also reflects the decline of human moral and spiritual awareness toward nature. This study aims to examine the acculturation approach of Islam Nusantara in Islamic Religious Education (PAI) learning as an effort to foster students’ ecological awareness. The research employed a qualitative library research method using various relevant sources, including books, national and international journal articles, and educational policy documents. Data analysis was conducted through data reduction, thematic presentation, and interpretive-analytical conclusion drawing. The findings indicate that Islam Nusantara, as a product of the acculturation between universal Islamic values and local Nusantara wisdom, contains various ecological traditions such as sasi, subak, and hutan larangan (forbidden forests), which can be contextually integrated into PAI learning. The developed learning model includes the use of local wisdom as learning resources, participatory project-based learning methods, and thematic Qur’anic interpretation related to environmental issues. The ecotheological approach of Islam Nusantara is considered effective in connecting religious teachings with students’ ecological realities, thereby fostering a religious-ecological character that views environmental preservation as part of worship. Although challenges remain in theological, pedagogical, and institutional aspects, this approach contributes strategically to shaping environmentally responsible Muslim generations.

Digital transformation in public administration has become one of the strategic agendas in modern bureaucratic reform to improve the effectiveness, efficiency, transparency, and quality of public services. This study aims to analyze the digital transformation of public administration through a comparative study between Indonesia and South Korea, particularly in the implementation of digital government. This study uses a qualitative method with a comparative study approach and is supported by library research through secondary data collection from scientific journals, international agency reports, government policy documents, and relevant previous research. The data analysis technique uses descriptive-comparative analysis with the theoretical approaches of Digital Era Governance (DEG), Institutional Theory, New Public Management (NPM), and Socio-Technical Systems Theory. The results of the study show that South Korea has succeeded in developing an integrated digital government because it is supported by consistent national policies, strong data interoperability, high bureaucratic capacity, adaptive organizational culture, and equitable distribution of digital infrastructure. In contrast, Indonesia is still in the transition stage from e-government to digital government and faces various obstacles such as fragmentation of inter-agency systems, low data interoperability, inequality in digital infrastructure, limited ASN competency, and bureaucratic resistance to change. Based on the Digital Era Governance theory, South Korea has successfully implemented the principles of reintegration, needs-based holism, and digitization of changes, while Indonesia remains suboptimal in terms of bureaucratic integration and services based on public needs. This study concludes that the success of digital transformation in public administration is determined more by institutional strength and bureaucratic reform than simply by technology adoption. Therefore, Indonesia needs to prioritize digital transformation as a comprehensive national reform agenda to create a modern, responsive, and service-oriented government.

The principle of the presumption of innocence is a fundamental principle in criminal law that aims to protect the rights of suspects from the beginning of the legal process. This principle is enshrined in the 1945 Constitution and regulated in Article 8 of Law Number 8 of 1981 concerning the Criminal Procedure Code (KUHAP), which states that a person cannot be considered guilty unless a court decision with permanent legal force declares them guilty. The application of this principle at every stage of examination (investigation, prosecution, and trial) is crucial to ensuring the protection of the rights of perpetrators (suspects or defendants) and preventing the abuse of power that may harm individuals who have not been proven guilty. This research focuses on examining the consequences of violations of this principle in investigations and the protection of suspects’ rights within the criminal justice system, along with efforts to prevent such violations. The method used is a literature review with a juridical-normative approach. The findings indicate frequent neglect of the presumption of innocence, leading to human rights violations. To prevent this, stricter supervision by external monitoring bodies, such as the National Commission on Human Rights, is necessary to safeguard the rights of suspects.

Iron deficiency anemia remains a major public health problem among pregnant women in Indonesia, with a national prevalence of 37.1% and higher rates in regions such as Brebes Regency. Adequate nutritional knowledge and sufficient iron intake are expected to prevent decreases in hemoglobin (Hb) levels during the third trimester. This study aimed to analyze the relationship between nutritional knowledge, iron intake adequacy, and Hb levels among third-trimester pregnant women at Puskesmas Brebes. An analytic observational study with a cross-sectional design was conducted on 62 respondents using total sampling. Data were collected through a nutritional knowledge questionnaire, a Semi-Quantitative Food Frequency Questionnaire (SQ-FFQ) to assess iron intake based on the Recommended Dietary Allowance of 27 mg/day, and Hb measurement using a digital device. The prevalence of anemia was 32.3%, with a mean Hb level of 11.25 ± 1.74 g/dL. Most respondents had high nutritional knowledge (72.6%), but 79.0% had inadequate iron intake. Chi-Square analysis showed no significant relationship between nutritional knowledge and Hb levels (p=0.109) or between iron intake adequacy and Hb levels (p=0.426). Other factors, including iron absorption inhibitors, compliance with iron supplementation, nutritional status, and limited sample size, may have influenced the results.

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

This study aims to analyze the influence of national income, as measured by Gross Domestic Product (GDP), on poverty levels in Indonesia from a sharia economic perspective. The research method used is quantitative with a simple linear regression approach, supported by a literature review to enrich the analysis from an Islamic perspective. The data used is annual secondary data from the 2010-2023 period sourced from the Central Statistics Agency (BPS). The results indicate that national income (GDP) has a negative and significant effect on poverty levels in Indonesia, meaning that every increase in GDP is followed by a decrease in the percentage of the poor. From a sharia economic perspective, national income growth must be accompanied by a fair distribution mechanism through zakat, infaq, sedekah, and waqf (ZISWAF) instruments so that its benefits can be felt by all levels of society, in line with the concepts of falah and maqashid sharia.