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Amyotrophic Lateral Sclerosis (ALS) is a progressive neurodegenerative disorder that presents significant diagnostic challenges due to its heterogeneous clinical manifestations and symptom overlap with other neurological conditions. Early and accurate diagnosis is critical for initiating timely interventions and improving patient outcomes. Traditional diagnostic approaches rely heavily on clinical expertise and manual interpretation of neuroimaging data, such as structural MRI, Diffusion Tensor Imaging (DTI), and functional MRI (fMRI), which are inherently time-consuming and prone to interobserver variability. Recent advances in Artificial Intelligence (AI) and Deep Learning (DL) have demonstrated potential for automating neuroimaging analysis, yet existing models often suffer from limited generalizability across modalities and datasets. To address these limitations, we propose a Transformer-augmented deep learning ensemble framework for automated ALS diagnosis using multi-modal neuroimaging data. The proposed architecture integrates Convolutional Neural Networks (CNNs), Recurrent Neural Networks (RNNs), and Vision Transformers (ViTs) to leverage the complementary strengths of spatial, temporal, and global contextual feature representations. An adaptive weighting-based fusion mechanism dynamically integrates modality-specific outputs, enhancing the robustness and reliability of the final diagnosis. Comprehensive preprocessing steps, including intensity normalization, motion correction, and modality-specific data augmentation, are employed to ensure cross-modality consistency. Evaluation using 5-fold cross-validation on a curated multi-modal ALS neuroimaging dataset demon-strates the superior performance of the proposed model, achieving a mean classification accuracy of 94.5% ± 0.7%, precision of 93.9% ± 0.8%, recall of 92.9% ± 0.9%, F1-score of 93.4% ± 0.7%, spec-ificity of 97.4% ± 0.6%, and AUC-ROC of 0.968 ± 0.004. These results significantly outperform baseline CNN models and highlight the potential of transformer-augmented ensembles in complex neurodiagnostic applications. This framework offers a promising tool for clinicians, supporting early and precise ALS detection and enabling more personalized and effective patient management strategies.

Earnings management is an action that can affect the quality of a company's financial information. As the highest leader, the CEO plays a critical role in strategic decision-making, including in earnings management practices. This study aims to examine the influence of CEO characteristics—namely age, education level, and tenure—on earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. A quantitative approach is employed using secondary data from annual reports of 21 companies, with a total of 99 firm-year observations. The data were analyzed using multiple linear regression with leverage, profitability, and sales growth as control variables. The results show that CEO age has a negative effect on earnings management, CEO tenure has a positive effect, while CEO education level shows no significant effect. These findings indicate that the personal characteristics of CEOs influence a company’s tendency to engage in earnings management. This study provides insights for investors, management, and regulators to consider CEO attributes when assessing the risk of financial reporting manipulation.

This study looks at how liquidity, profitability, and leverage laffect the value of a company, specifically PT Bank Muamalat Indonesia, between the years 2016 and 2023. It uses a quantitative and method and gets its data from published annual financial reports. All the financial reports from that time are considered the full set of data, but only 32 reports were chosen as a sample. These reports were picked based on specific criteria that match the variables being studied.The factors that are looked at are lliquidity, measuredl by the lCurrent Ratio (CR), profitabilityl measuredl by Returnl on Assetsl (ROA), and leveragel measured by and Debt tol Equity Ratiol (DER). The company valuel is measuredl byl Price to Book Value (PBV). The data was analyzed using SPSS software with methods like multiplel linear regression, t-test, and F-test.The findings show that liquidityl and leveragel have a strong positive effect on company value, while profitability has a negative effect.lWhen all threel factors are lconsidered together, they have a positive and significantl impact on company value. This suggests that internal factors like liquidity and profitability, and how a company uses debt are important in determining its overall lvalue. this study confirms based on the results obtained that internal company factors, especially liquidity, profitability, and capital structure, are important determinants in determining company value.

This study aims to analyze the role of company size as a moderator variable in the relationship between profitability and leverage and sales growth in manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The research method used is a quantitative approach with purposive sampling techniques, so that 56 sample data that meet the research criteria are obtained. Data analysis was carried out using Moderated Regression Analysis (MRA) with the help of SPSS software version 30. The results show that leverage does not have a significant effect on profitability, while sales growth is proven to have a significant effect on profitability. Furthermore, company size has not been shown to moderate the relationship between leverage and profitability, but it does play a significant role in moderating the relationship between sales growth and profitability. These findings support the Pecking Order theory, which emphasizes that companies with larger sizes tend to have wider access to funding so that they are able to strengthen the influence of sales growth on profitability. This research provides a theoretical contribution in enriching the literature on factors that affect profitability, as well as a practical contribution to company management in formulating more effective financial and growth strategies. Thus, the size of the company proves to be an important factor to consider in the analysis of financial performance, particularly in the context of the relationship between sales growth and profitability.

The study try to explain the influence of perceived ease of use, perceived security, and social influence on consumer interest in adopting the QRIS as a digital payment method in Bandar Lampung. The rapid growth of digital transactions and the shift toward non-cash payments highlight the importance of understanding the factors that encourage consumer adoption of QRIS. A quantitative approach was employed, collecting primary data from 222 respondents through structured questionnaires distributed in various retail and public settings. The data were measured with Pearson correlation, and simple linear regression to measure the strength and significance of the variable’s relationships. The findings indicate that all three factors significantly influence consumer interest, with social influence showing the strongest effect, followed by perceived security and perceived ease of use. The results suggest that social norms, trust in transaction security, and ease of interaction with the system are critical in motivating consumers to adopt QRIS. These insights provide practical implications for service providers, policymakers, and merchants to enhance digital payment adoption by focusing on user-friendly designs, robust security measures, and strategies that leverage social influence to encourage broader usage.

This study aims to analyze the differences in financial performance between PT Ciputra Development Tbk (CTRA) and PT Pakuwon Jati Tbk (PWON) during 2019–2023 based on liquidity, profitability, solvency, and dividend policy ratios. A quantitative approach with a descriptive-comparative method was employed. The study utilized secondary data obtained from the annual financial reports of both companies listed on the Indonesia Stock Exchange. Financial ratios were analyzed, including the Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR). Data normality and homogeneity tests were conducted, followed by Independent Sample t-Test and Mann–Whitney U test using SPSS version 26 to identify statistical differences. The results indicate no significant differences between CTRA and PWON in CR, ROA, and DPR, but a significant difference in DER, where CTRA shows higher leverage compared to PWON. These findings suggest that the key distinction between the two companies lies in their capital structure rather than profitability or dividend policy, reflecting different financial management strategies within Indonesia’s property sector.

This study aims to examine the effect of financial ratios on financial distress in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The research employed a documentation method by collecting secondary data from the companies’ financial statements within the observed period. The financial ratios analyzed include profitability, liquidity, leverage, and activity. The level of financial distress was measured using the Altman Z-Score method. The sample was selected using a purposive sampling technique, consisting of 22 companies observed over six years. Data analysis was conducted using panel data regression with the assistance of EViews 12, with the selected model being the Fixed Effect Model (FEM). The partial test results indicate that profitability, liquidity, leverage, and activity ratios do not have a significant effect on financial distress. However, the simultaneous test results show that the four variables together significantly affect financial distress. These findings suggest that financial ratios cannot serve as a single indicator in assessing a company’s financial distress. Nevertheless, when used collectively and combined with the Altman Z-Score measurement, they can provide a more accurate assessment of a company’s financial distress condition.

This study aims to identify the effect of leverage, solvency, company status, and company age on voluntary disclosure in the annual reports of IDXV30 issuers listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The independent variables used are leverage, solvency, company status, and company age. The dependent variable in this study is voluntary disclosure. This study uses a quantitative approach. This study focuses on the population of IDXV30 issuers listed on the Indonesia Stock Exchange in the period 2021-2023. This study uses a purposive sampling method with a total sample of 16 companies. Data analysis in this study was conducted using multiple linear regression techniques, which were operated with the IBM SPSS version 26 program. The results of this study indicate that partially, leverage and solvency have an effect on voluntary disclosure. Partially, company status and company age do not have an effect on voluntary disclosure. Simultaneously, leverage, solvency, company status, and company age influence voluntary disclosure.

This study aims to analyze the factors that influence stock underpricing in initial public offerings on the Indonesia Stock Exchange (IDX), from 2020 to 2022. This study analyzes the factors that influence underpricing which consist of variables of Underwriter Reputation, Company Age, Return On Asset and Financial Leverage in initial public offerings (IPOs). By using purposive sampling method, the number of samples in this study were 48 companies. Data analysis used Partial T Test and Simulant F Test (F-Test). The partial t test results show that IPO stocks on the IDX have a negative effect on underpricing, only Financial Leverage has a positive effect on underpricing. The F-Test results found that only the independent variables Underwriter Reputation, Company Age, Return On Assets and Financial Leverage have a significant effect on underpricing. The coefficient of determination shows 66.6%, indicating that the ability of the independent variables of underwriter reputation, company age, return on assets and financial leverage to the dependent variable underpricing is 66.6% while 33.4% is explained by other variables such as company size, earnings per share, return on equity, percentage of shares offered.

Corporate Social Responsibility disclosure reflects the extent to which a company communicates its overall responsibility for the impact of its activities in order to achieve business sustainability. This study aims to empirically examine the effect of firm size, firm age, profitability, and leverage on Corporate Social Responsibility disclosure. The research sample consists of energy sector and basic materials sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period that reported annual reports and sustainability reports using the GRI 2021 standards. The sampling method employed purposive sampling, resulting in a total of 33 companies with 99 observations. Data analysis was conducted using multiple linear regression analysis. Based on the analysis results, it can be concluded that firm age and profitability have a positive effect on Corporate Social Responsibility disclosure. Firm size and leverage do not have an effect on Corporate Social Responsibility disclosure. This study provides empirical evidence for Legitimacy Theory in explaining how internal company factors, particularly firm age and profitability, affect Corporate Social Responsibility disclosure as a form of aligning corporate activities with prevailing values and norms as well as societal expectations to obtain and maintain social legitimacy.

The rapid expansion of digital platforms in higher education has paved the way for Virtual Exchange (VE) as a viable alternative to traditional student mobility programs. VE leverages online technologies to connect university students from diverse cultural and academic backgrounds, enabling cross-cultural communication and global collaboration without the financial and geographical barriers associated with physical exchanges. Despite its potential, challenges remain regarding student engagement, technological limitations, and reduced immersion compared to face-to-face interactions. This study aims to evaluate the effectiveness of VE in fostering intercultural awareness and teamwork skills among university students. A mixed-method approach was employed, combining quantitative surveys to measure intercultural competence and collaboration with qualitative interviews to explore students’ experiences in depth. The findings indicate that VE contributes significantly to the development of intercultural understanding, digital literacy, and teamwork, with students reporting enhanced awareness of cultural diversity and improved adaptability in online collaboration. Visual and statistical analyses highlight clear patterns in how VE facilitates skill development, while qualitative data emphasize both the benefits and obstacles students encounter, such as managing time zone differences and cultural nuances. The study concludes that VE represents an inclusive and scalable educational approach that complements traditional exchange programs, offering broader access to global learning opportunities while addressing issues of equity and accessibility. However, its limitations suggest that VE should be integrated strategically, potentially through hybrid models that balance virtual and physical mobility to maximize its impact.

Financial distress refers to a condition where a company experiences financial difficulties and if it is not resolved immediately, it will lead to bankruptcy. Several models can be used to measure financial distress, one of which is the Zmijewski model. This study aims to analyze the influence of financial ratios and macroeconomic factors on financial distress among technology companies listed on the Indonesia Stock Exchange. The research was conducted at technology companies listed on the IDX for the 2020–2024 period, with a sample size of 44 companies selected using a purposive sampling method. The study employed secondary data derived from company financial statements obtained through the official IDX website and analyzed using SPSS version 27. The findings reveal that financial ratios specifically, profitability (ROE) have a significant negative effect on financial distress, while leverage (DER) has a significant positive effect. Meanwhile, macroeconomic factors such as inflation and interest rates have no effect on financial distress.

This study aims to examine the utilization of the official Instagram account @baznasindonesia as a digital platform for educating the public about zakat. In today’s era of rapid technological development, social media, particularly Instagram, has become an effective medium for disseminating information, raising awareness, and enhancing public participation in zakat. The research method employed is qualitative descriptive, with data collected through interviews, observations, and documentation. The findings reveal that BAZNAS leverages various Instagram features such as carousel feeds, reels, and Stories to present educational content that is engaging, easy to understand, and aligned with the communication style of younger generations. Furthermore, interaction with the public is strengthened through the comments section and Direct Messages (DM), enabling responsive two-way communication. Challenges encountered include ensuring information accuracy, addressing negative comments, and adapting content to the fast-changing digital trends. Nevertheless, BAZNAS seeks to innovate by collaborating with influencers, public figures, and partner institutions to expand the reach of zakat education. This study concludes that the @baznasindonesia Instagram account has proven effective in enhancing zakat literacy, building public trust, and reinforcing the institution’s image as the official zakat management authority in Indonesia. The findings are expected to contribute to the development of digital communication strategies in Islamic philanthropy and da’wah, as well as provide a useful reference for future research exploring other social media platforms with different methodological approaches.

This study aims to determine the effect of financial stability, external pressure, and auditor change on financial statement fraud in companies in the Apparel & Luxury Subsector, 2020-2024. The sample in this study was 14 companies in the Apparel & Luxury Subsector, covering the period 2020-2024. Data were obtained from company financial reports and then processed using Microsoft Excel 2018 and SPSS version 25. The research method used was multiple linear regression. The results of this study indicate that financial stability significantly influences financial statement fraud, external pressure significantly influences financial statement fraud, and auditor change significantly influences financial statement fraud.

The shift in local community communication patterns has driven the adoption of digital media as a primary channel for resident coordination. This study aims to explore the communication strategy of the neighborhood head (RT) in utilizing a WhatsApp group as a platform for coordination and community bonding in Melati Kidul Village RT 02 RW 2, Kudus Regency. The research highlights unique practices, including anti-hoax policies through message moderation, visual innovation in information dissemination, and active citizen participation in online decision-making. A qualitative approach was employed using in-depth interviews and digital message analysis. The findings, analyzed through organizational communication theory, media richness theory, dual coding theory, and adaptive leadership, reveal that local leaders successfully integrate formal and informal communication via participatory digital strategies, thereby enhancing social cohesion and coordination efficiency. In addition, this study demonstrates the effectiveness of using WhatsApp groups to overcome the traditional barriers of communication in rural areas, particularly in increasing public awareness and engagement in local government affairs. The neighborhood head’s proactive approach in utilizing digital platforms has empowered residents to communicate more effectively, share information swiftly, and provide input on local decisions. By fostering an environment of inclusivity and trust, this model contributes significantly to the development of stronger community ties. Furthermore, this research provides valuable insights into how technology can be leveraged to improve community management and leadership practices at the grassroots level. This study ultimately highlights the potential for digital platforms to shape the future of community-driven leadership.

The Public Speaking Training Program in English was conducted by mentioned lecturers) from Political Science Department and International Relations Department, Universitas Pembangunan Nasional Veteran Jakarta (UPNVJ through the reactivation of the English Club Reborn in Bekasi City. This is a community service initiative aimed at enhancing the English language skills of children, teenagers, and adults. In today's globalized world, proficiency in English is a vital skill that opens numerous opportunities in education and careers. Bekasi, as a rapidly developing city, has significant potential to serve as a buffer for the international city of DKI Jakarta. The long-term goal of this program is to create quality human resources ready to compete at both local and international levels. Methods to achieve these goals will include interactive classes, group discussions, and public speaking practice. Activities will be conducted regularly in the form of workshops, featuring experienced guest speakers. Additionally, the program will leverage digital technology to support learning through online platforms and social media. Expected outcomes of this program are enhanced English language skills among participants, the establishment of an active English Club community, and increased confidence in public speaking. Ultimately, this program aims to make a significant contribution to human resource development in Bekasi City. In addition, this program is also expected to become a model for education-based community development that can be replicated in other regions.

Timeliness in the submission of financial statements is one of the key indicators of transparency in public companies. This study aims to analyze the effect of profitability, leverage, and firm size on the timeliness of financial statement submission in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The research sample consisted of 17 companies with a total of 51 observations, selected using purposive sampling. Data were analyzed using multiple linear regression. The results show that profitability (ROA) and firm size have a significant positive effect on the timeliness of financial reporting, while leverage (DER) has no significant effect. Simultaneously, profitability, leverage, and firm size have a significant effect, contributing 41.7% to the variation in financial reporting timeliness. This study supports the signaling theory, which states that companies with good performance tend to provide positive signals through compliance with timely reporting.  

This study aims to analyze the effect of profitability, liquidity, leverage, and company growth on company value in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The research data was obtained from financial reports and annual reports published officially and publicly by the companies. The research population consists of food and beverage companies listed on the IDX. Using purposive sampling, 56 companies that met the criteria were selected, resulting in 280 observations collected over five years of observation. The data analysis technique used multiple linear regression with the help of the Statistical Package for the Social Science (SPSS) version 22 program. This method was used to test the effect of independent variables consisting of profitability, liquidity, leverage, and company growth on the dependent variable in the form of company value measured by Price to Book Value (PBV) as a market indicator. The results showed that profitability, leverage, and company growth did not affect company value. This indicates that profit performance, funding structure, and asset growth are not dominant factors influencing investor decisions in assessing companies in the food and beverage sub-sector. Conversely, liquidity proved to have a positive and significant effect on company value. This condition shows that the higher a company's ability to meet its short-term obligations, the greater the level of investor confidence that drives a consistent increase in company value. Based on the results of the study, it can be concluded that liquidity is an important aspect that must be considered in efforts to maintain stability, increase company value, and attract investor attention, while profitability, leverage, and company growth were not proven to have a significant effect on the food and beverage sub-sector during the research period.

This study investigates the determinants of cash holdings in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Cash holdings play a crucial role in ensuring company liquidity and financial flexibility, especially in industries that require large investments such as the energy sector. The study employs secondary data obtained from annual financial reports of the sampled companies, accessed through official company websites and the IDX portal. A quantitative research approach is used with multiple linear regression analysis to test the effect of several independent variables on cash holdings. The variables examined include firm size, leverage, growth opportunity, profitability, net working capital, capital expenditure, and cash flow. The findings reveal that firm size and leverage both have a negative and significant effect on cash holdings, indicating that larger firms and those with higher debt levels tend to maintain lower levels of cash. Net working capital and capital expenditure are also found to negatively affect cash holdings, suggesting that higher investments in working capital and assets reduce the need for holding large cash reserves. Conversely, cash flow demonstrates a positive effect, highlighting that firms with stronger cash inflows are likely to hold more cash. Growth opportunity and profitability show no significant effect on cash holdings.

This study aims to examine the effect of Return on Assets (ROA), Debt to Assets Ratio (DAR), and Total Assets on Audit Delay in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Audit Delay is defined as the time interval between the end of the fiscal year and the issuance date of audited financial statements by independent auditors. The timeliness of financial reporting is a crucial element for stakeholders in evaluating company performance, enhancing transparency, and supporting decision-making processes. Therefore, understanding the factors that influence audit delay is important in the context of both regulatory compliance and corporate governance. This research adopts a quantitative methodology using multiple linear regression analysis. The data used are secondary data obtained from annual financial reports published and accessible through the official IDX website. The study sample consists of 33 companies, resulting in 165 observations. After conducting outlier analysis, the final dataset comprised 83 observations. Data analysis was carried out using the Statistical Package for the Social Sciences (SPSS) Version 22. The results show that Return on Assets and Total Assets do not have a significant effect on Audit Delay. This indicates that profitability and company size are not the main determinants of audit timeliness in this sector. However, the Debt to Assets Ratio was found to have a relatively positive effect on Audit Delay. This finding suggests that companies with higher leverage tend to be audited more quickly, possibly because auditors and stakeholders pay greater attention to firms with higher financial risk. Thus, a company’s capital structure plays an important role in influencing the timeliness of audit completion.