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Regional income is one of the important indicators in assessing the financial performance of local governments, especially in supporting development and public services. Malang City as one of the regions with growing economic dynamics, requires optimal revenue management through the Regional Financial and Asset Management Agency. The purpose of this study is to analyze the structure and trend of local income and evaluate the allocation of regional spending. The method used is quantitative descriptive with data collection through observation of budget realization reports and analysis of revenue trends. The findings of the study indicate a significant increase in local revenue, especially from the hotel, restaurant, and entertainment tax sector, although there are still challenges in managing assets and transfer funds. The implications of the results of this study are expected to contribute to the development of more effective fiscal policies, as well as increasing transparency and accountability in regional financial management in Malang City. This study also provides strategic recommendations for optimizing regional income in the future.

This study aims to analyze the financial performance of PT Siloam International Hospitals Tbk during the period 2020–2023 using a financial ratio approach. The method employed is a descriptive quantitative analysis of liquidity ratios, capital structure and solvency, return on investment, operational performance, asset utilization, and market size. The results of this study indicate that the company's capital structure and solvency, return on investment, operational performance, and asset utilization ratios are in the very good category, while the liquidity and market size ratios are considered fairly good but not yet optimal. Overall, PT Siloam International Hospitals Tbk demonstrates solid, efficient, and sustainable financial performance, making it a commendable example of financial management excellence in the private hospital sector in Indonesia in the post-pandemic era.    

This study aims to determine the effect of asset growth and capital structure on profitability in Food and Beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The data collection method used is secondary data from financial reports of Food and Beverage sub-sector companies listed on the Indonesia Stock Exchange. The population in this study was 43 companies and 16 samples were obtained using purposive sampling. The results of this study partially 1. Asset growth has a positive and insignificant effect on profitability. This is supported by the company PT Tri Banyan Tbk which experienced a decline in asset growth for 5 consecutive years. 2. Capital structure has a negative and significant effect on profitability. This shows that if the capital structure of a Food and Beverage company increases, profitability will decrease and vice versa. 3. Simultaneously, Asset growth and capital structure have a significant effect on profitability. This shows that if asset growth and capital structure increase or decrease, it will affect profitability in Food and Beverage companies.

This study provides a comprehensive synthesis of ten SINTA-accredited journal articles (levels 1–3) published from 2019 to 2024, examining how a low-interest-rate policy environment affects corporate capital structure in Indonesia. We focus on internal determinants (profitability, firm size, asset composition) versus external factors (market interest rates) in shaping firms’ debt ratios. The meta-analysis results indicate that although low interest rates statistically encourage higher leverage (average coefficient +0.28), internal firm characteristics remain the dominant drivers of capital structure decisions. Approximately 80% of studies report that more profitable firms tend to reduce debt ratios, consistent with the pecking order theory. In the post-pandemic context, low rates initially facilitated cheap borrowing, but heightened economic uncertainty underscores the need for managers to align funding strategy with each firm’s risk profile. The study draws practical implications: financial managers should calibrate capital structure in line with profitability and market volatility, while regulators should monitor corporate debt growth to safeguard financial stability. The findings also suggest directions for future research on how evolving macroeconomic conditions influence corporate finance in Indonesia.

The lack of public understanding of the cultural and historical values contained in multicultural worship buildings. Sam Poo Kong Temple in Semarang is an important object to study cultural acculturation reflected in its architecture, visual aesthetics, and historical values. This research aims to reveal how the combination of Chinese, Javanese and Islamic elements is reflected in the physical and symbolic forms of the temple. The method used is descriptive-analytical qualitative through direct observation, visual documentation, interviews, and literature study. The analysis was done thematically with architectural aesthetics and visual semiotics approaches. The results show that Sam Poo Kong Temple not only functions as a place of worship, but also as a symbol of tolerance and multicultural identity. The combination of ornaments, colors, structures, and symbols represent the values of togetherness, spirituality, and cross-cultural heritage. This temple plays an important role in strengthening social cohesion and becoming a cultural asset that supports the development of an inclusive and harmonious society.  

Using a case study of the Food and Beverage industry listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022, this study seeks to examine the partial impact of financial performance on stock prices through Earnings Per Share (EPS). Ratios like Return on Assets (ROA), Return on Equity (ROE), EPS, and share prices are used to gauge financial performance. Using a saturated sampling method, 18 firms were chosen for the sample. Using a quantitative technique with a descriptive approach, this study performs data analysis using Structural Equation Modeling (SEM) with the aid of SmartPLS version 3. 0. According to the study's findings, ROA has a considerable impact on EPS but not on share values. ROE has no discernible impact on stock prices or EPS. Nevertheless, EPS is shown to be a mediating variable between ROA and ROE, both of which have a substantial impact on share values. Improving the efficiency and effectiveness of financial management is one of the recommendations, particularly in areas that have an impact on EPS, such as capital structure and profitability. When making investment decisions, investors should pay attention to financial performance metrics like stock values, EPS, ROA, and ROE. To gain a more thorough analysis, future academics are urged to consider more variables, such the Price to Earnings Ratio, Dividend Payout Ratio, and external elements such as inflation and interest rates.

This study examines the importance of work ethos and professional ethics and their influence on career development and professionalism in the workplace. A strong work ethos, characterized by dedication, discipline, and responsibility, alongside the application of ethical principles such as integrity and honesty, positively contributes to increased productivity, reputation, and career opportunities. Using a qualitative approach through literature review and semi-structured interviews with professionals from various fields, the findings reveal that work ethos and ethics not only shape individual character but also serve as essential assets in navigating the competitive dynamics of the modern workplace. The implications of this study emphasize the need for both organizations and individuals to consistently instill these values to ensure sustainable career growth and professional excellence.

The spread of illegal cosmetics in Indonesia remains a concerning issue, particularly through digital platforms. One of the main contributing factors is the lack of public awareness and understanding regarding the differences between legal and illegal products. To address this challenge, animation-based media was chosen as an effective educational tool. This paper describes the implementation of motion graphic techniques in producing the animated video “Produk Aman, Kulit Nyaman”, which emphasizes the importance of using safe and legally approved skincare products. Motion graphics were selected for their ability to dynamically present visual elements, making the message more accessible to the audience. The editing process is divided into three key stages: material collection, assembly, and testing. Material collection focuses on systematic asset organization; assembly involves animating the assets using Adobe After Effects based on a structured storyline; and testing includes internal evaluation and informal validation by five female high school students as representatives of the target audience. This approach shows that motion graphics are not only effective in conveying educational messages but also contribute creatively to improving consumer literacy.

This paper provides a comprehensive examination of the concept and implementation of skill management as a cohesive set of competencies encompassing technical, interpersonal, conceptual, and strategic skills within organizational and entrepreneurial contexts. The background highlights the critical role of skill management in addressing the challenges posed by a highly competitive and rapidly evolving business environment, where mastery of these competencies determines both individual and organizational effectiveness in planning, organizing, leading, and controlling resources to achieve collective objectives. Grounded in a literature review of seminal works by Robbins & Coulter, Katz, Drucker, Mintzberg, Armstrong, and Barney & Hesterly, this study adopts a structured approach that covers definitions, classification of skill types, their roles in organizations, development strategies, implementation challenges, and applications in entrepreneurship. The findings indicate that: (1) technical, human, and conceptual skills are complementary across different managerial levels; (2) skill development requires a blend of formal education, field practice, mentorship, and technology utilization; (3) primary challenges include technological adaptation, complexity of decision-making, and limitations in training resources; and (4) in entrepreneurial ventures, effective skill management is fundamental to planning, finance, human resources, innovation, and communication. In conclusion, skill management should not be viewed as a static competency but as a strategic asset that must be continuously enhanced through lifelong learning, enabling both individuals and organizations to sustain growth and resilience in the era of globalization and digital transformation.

Firm value is essential for business sustainability and serves as a key consideration for investors in assessing a company’s prospects. The enhancement of firm value is influenced by various factors observed by both internal and external parties. This study examines the partial effects of profitability, company growth, and capital structure on firm value. The research variables include Return on Assets (ROA) for profitability, Sales Growth for company growth, Debt to Equity Ratio (DER) for capital structure, and Price to Book Value (PBV) for firm value. A quantitative approach was employed using a sample of 25 technology sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, selected through purposive sampling. Data analysis techniques included descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The findings indicate that profitability and company growth have a negative effect on firm value, while capital structure has a positive effect. These results contradict signaling theory but support the trade-off theory. This research contributes both theoretically and practically to the field of accounting and serves as a reference for management and investors in making strategic decisions related to enhancing firm value.

An effective capital structure has an essential role in maintaining a company's stability and competitiveness amid dynamic changes in the business environment. This study aims to provide empirical findings on the influence of profitability, asset structure, liquidity, and business risk on the capital structure of banking companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. 30 companies were selected through purposive sampling method with a total of 150 observations. Data analysis was conducted through multiple linear regression using SPSS software. The result shows that profitability has no influence on the capital structure of the banking companies. Asset structure, liquidity, and business risk have a negative influence on the capital structure of the banking companies.  The results of this study provide a theoretical contribution to the pecking order theory and trade-off theory related to the influence of profitability, asset structure, liquidity, and business risk on the capital structure of banking companies.

Good corporate governance, or GCG, is essential to achieve the primary goal of all financial institutions, including Islamic banks, which is to improve financial performance. How the financial performance of banks is affected when Good Corporate Governance (GCG) is implemented in Islam is the main concern of this study. Islamic banks must balance adherence to moral standards with financial efficiency to uphold Shariah principles in practice. Therefore, it is imperative to understand the extent to which GCG involvement can significantly enhance the financial success of Islamic banks. This study uses quantitative methodology that includes multiple regression analysis and descriptive techniques. Secondary data can be found in the annual reports of Islamic banks for a certain period of time registered with the Financial Services Authority (OJK). Several GCG indicators have been analyzed, including the sharia supervisory board, audit committee, board of commissioners structure, and information transparency. When evaluating financial performance measures, Return on Equity (ROE) and Return on Assets (ROA) ratios are used. An investigation is conducted to confirm the causal relationship between these parameters.

The purpose of this study is to analyze the knowledge that affects Assets and Profitability at PT. JAMKRIDA NTT and to analyze the effect of capital deposits on profitability at PT. JAMKRIDA NTT. This study uses a qualitative descriptive method, using a research method that focuses on in-depth observation to understand the phenomena that occur, this approach uses descriptive data in the form of discussions and writings or oral from people and actors who want to be interviewed while quantitative research focuses on data and statistics to measure, calculate and compare from the data taken such as analyzing data from asset growth and the company's capital structure and how the company's profitability is. The results of this study are that asset growth and capital structure affect profitability at a The company has a very important influence in running a company's activities, especially to increase the value of the company.

Firm value reflects investors’ perception of a company’s success, often associated with stock price. An increase in firm value can serve as a positive signal for investors, indicating promising future prospects. This study aims to examine and explain the influence of leverage, company size, and asset structure on the value of mining companies listed on the Indonesia Stock Exchange. The study involves a sample of 77 mining companies for the period 2020–2024. Data was collected using a non-participant observation method. The analytical technique employed is multiple linear regression analysis. The results show that leverage has a positive and significant effect on firm value, company size has a negative and significant effect on firm value, and asset structure has a positive but insignificant effect on firm value.

The debate surrounding the inclusion of law enforcement agencies in the structure of Danantara has become a hotly debated discourse among the public because it is considered an attempt to minimize the duties and authority of law enforcement agencies in conducting oversight. Based on a review of the concept of separation of powers and the principle of checks and balances and the concept of COI, it can be said that the inclusion of law enforcement agencies in the structure of Danantara does not have a clear urgency because in fact, without being included as Danantara's oversight and accountability committee, the police and the prosecutor's office as law enforcement agencies should be able to carry out their duties properly in terms of overseeing Danantara. In fact, being involved in Danantara will further dwarf the functions of the police and prosecutor's office because they are easily involved in organizational conflicts of interest, which has become a disease of this nation. The inclusion of the prosecutor's office and the police as oversight and accountability committees also oversteps the legal instruments that provide the legal umbrella for the existence of these two institutions. The inclusion of law enforcement agencies in Danantara's structure could also create an imbalance of power. The government argues as if the inclusion of the police and prosecutor's office as Danantara's oversight and accountability committees strengthens the commitment to accountable and transparent management of state assets and maintains balance and control over Danantara.

Money in the Islamic perspective is understood as a medium of exchange and unit of account that must have real value and be used in productive and fair economic activities. In the theory of demand for money, Islamic economics has three main approaches. The mainstream school adopts the general principles of conventional theory with adjustments to sharia values, such as the prohibition of usury and the requirement for transactions based on real assets. The Iqtisaduna school, emphasizes the relationship between the monetary system and the Islamic social structure based on the values of justice and individual responsibility. Meanwhile, the alternative school criticizes the fiat monetary system and offers a concept based on intrinsically valuable money such as the dinar and dirham. The three schools also provide different views on the concept of money in circulation, ranging from an adjusted conventional monetary policy approach to a model that rejects a paper money system without asset support. This study provides a clear conceptual mapping of the differences and contributions of each school to the development of the theory of demand for money and money circulation management in the Islamic economic system.

The land transfer process in Batam City requires a transfer permit from the Batam Supervisory Agency (BP Batam), considering that all land rights in the city are under the Land Management Rights (HPL) regulated by BP Batam based on Presidential Decree Number 41 of 1973. Land that falls into this category requires strict procedures and regulations, including the transfer of rights through a sale and purchase involving authorized parties. This study aims to identify weaknesses in regulations related to the transfer of joint assets, especially inherited land, through current sale and purchase. This study uses a normative juridical approach with a descriptive analysis of applicable laws and regulations, to explore issues related to the transfer of joint assets in the form of inherited land. The main focus of the study is to identify weaknesses in the regulations governing the transfer of rights to inherited land through sale and purchase transactions. The results of the study indicate that the regulations governing the transfer of joint assets in the form of inherited land through sale and purchase have several weaknesses that require attention. These weaknesses consist of three aspects: weaknesses in legal substance, weaknesses in legal structure, and weaknesses in legal culture. In terms of substance, existing regulations do not provide clear and firm provisions regarding the distribution of inherited land rights within the family. Meanwhile, in terms of legal structure, there is still a discrepancy between applicable regulations and current practices. Weaknesses in the legal culture include a lack of understanding and legal awareness in society regarding the transfer of joint property. Therefore, this study emphasizes the need for the state to play a role in protecting the legitimacy of joint property within families, particularly regarding the transfer of inherited land through sale and purchase in Batam City.  

The alignment of budget planning with funding sources is a crucial aspect of financial management in Islamic educational organizations to ensure operational sustainability and improve the quality of educational services. This study aims to analyze strategies that can be implemented in drafting and adjusting budget plans with various funding sources, such as government funds, zakat, infaq, waqf, community donations, and student contributions. This research employs the library research method, which involves collecting and analyzing various literature related to Islamic educational financial management. The results indicate that the principles of efficiency, effectiveness, transparency, and accountability must be applied in managing educational funds to ensure optimal budget utilization. One of the key indicators for maintaining financial balance is the budget balance ratio, which measures the extent to which an organization’s revenue can cover its expenditures. If the ratio reaches or exceeds 100%, it indicates a surplus that can be allocated for institutional development. However, if the ratio is below 100%, a deficit occurs that must be addressed immediately through cost efficiency strategies, diversification of funding sources, and optimization of productive waqf assets. This study emphasizes that a systematic and sustainable financial strategy is essential for maintaining the financial stability of Islamic educational organizations. By implementing well-structured budget planning, strict supervision, and diversified funding sources, organizations can ensure financial sustainability and enhance the overall quality of Islamic education. 

Earnings management remains a critical topic in financial reporting, as it can mislead stakeholders and distort the actual financial performance of a company. This study aims to analyze and test the effect of deferred tax assets, deferred tax expenses, and managerial ownership on earnings management in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The motivation behind this research stems from the increasing concerns over the use of tax-related components and ownership structures as instruments in manipulating financial outcomes. The research employs a descriptive method with a quantitative approach, utilizing secondary data sourced from published financial statements and annual reports. The sample is selected through purposive sampling based on specific criteria, resulting in a total of 10 companies being analyzed. The analytical techniques applied include descriptive statistics, panel data regression, classical assumption tests, multiple linear regression, and hypothesis testing to ensure robust and valid results. The findings reveal that deferred tax assets do not significantly affect earnings management practices. In contrast, deferred tax expenses and managerial ownership are found to have a significant influence on earnings management. Furthermore, when tested simultaneously, deferred tax assets, deferred tax expenses, and managerial ownership collectively exhibit a significant effect on earnings management. These results imply that while not all tax-related variables influence earnings manipulation, certain components—particularly deferred tax expenses and ownership structure—play a pivotal role. This study contributes to the literature by providing empirical evidence on the relevance of tax accounting and governance mechanisms in shaping earnings quality.

This study aims to determine the Influence of Asset Structure, Current Ratio, Firm Size and Sales Growth Relative to the Company's Capital Structure. The research population is a household appliance sub-sector manufacturing company listed on the Indonesia Stock Exchange. Sample selection using Purposive Sampling. The research period is 2019-2023. The data analysis technique used is multiple linear regression processed with IBM programs Statistical Package for Social Science (SPSS) Version 26. The results of the study show that the Asset Structure and Current Ratio have a negative and significant effect on the Capital Structure. Company Size and Sales Growth have no effect on the Capital Structure.