Publication Search

This study aims to examine the implementation of the selapanan tradition among Javanese postpartum women in Limau Manis Village, and to understand the meaning and community perceptions of this practice in the context of modern life. The selapanan tradition is part of local wisdom that has been passed down from generation to generation and has important value in postpartum maternal care. This study uses a qualitative method with an ethnographic approach, which allows researchers to understand cultural practices in depth through direct interaction with the community. Data collection techniques include participant observation, in-depth interviews with mothers who practice the tradition, community leaders, and traditional birth attendants, as well as documentation and field notes. The results show that selapanan is still preserved and practiced by the people of Limau Manis Village, although it has undergone several forms of adaptation to modern developments and modern medical guidelines. In its implementation, this tradition uses various natural ingredients such as parem (traditional body scrub), pilis (forehead concoction to refresh the eyes and mind), bengkungan (cloth to wrap the stomach), gerita (a kind of stagen or body binder), and the consumption of herbal medicine as part of physical care and body recovery. In addition to its physical aspects, selapanan also has a psychological dimension, providing emotional comfort and social support to postpartum mothers, thereby helping to prevent psychological disorders such as baby blues syndrome. This tradition serves not only as a form of traditional healthcare but also as a symbol of social solidarity and respect for local cultural values. Amidst the tide of modernization, preserving selapanan is crucial as a cultural identity that remains relevant. This study concludes that despite adjustments to medical developments, the selapanan tradition continues to play a significant role in maintaining maternal well-being and strengthening Javanese cultural values in the modern era.

This study aims to analyze the implementation of the principle of public interest in the implementation of public services by the Population and Civil Registration Office (Disdukcapil) of Bekasi Regency, as well as to evaluate the extent to which the implementation of these principles contributes to efforts to realize people's welfare. The principle of public interest is one of the basic principles in the implementation of public services that emphasizes the fulfillment of basic rights of the community in a fair, fast, equitable, and accountable manner. This research uses a qualitative approach with a case study method, where data is collected through in-depth interviews, direct observations in the field, and documentation studies on various policies and service reports. The results of the study show that the Bekasi Regency Disdukcapil has adopted various innovations in services, such as online services, digital queue systems, the use of information technology-based applications, and increasing the transparency of service information through social media and official websites. These steps are taken to improve accessibility, efficiency, effectiveness, and community satisfaction as service recipients. However, the implementation of the principle of public interest still faces several obstacles, such as limited competent human resources (HR), uneven information technology infrastructure, and low digital literacy among certain communities, especially the elderly and people in suburban areas. This condition results in the suboptimal public service oriented to the public interest to the maximum. Therefore, continuous efforts are needed through increasing the capacity of the apparatus, the development of inclusive and adaptive public service technology, and massive education to the public to increase participation, understanding, and awareness of the available services. Thus, the public services that are carried out can really contribute to realizing the welfare of the people as a whole, equitable, and just.

This study examines the practice of reciprocity within the persatuan barang (goods-sharing) group during the implementation of the rewang tradition in Desa Banglas, Kecamatan Tebing Tinggi, Kabupaten Kepulauan Meranti. The main focus of the research is to identify the various forms of exchange that occur, whether in the form of money, goods, or labor. A narrative qualitative approach was used, with data collected through in-depth interviews, non-participant observation, archival review, and documentation of bookkeeping records. The subjects of this research are members of the persatuan barang group who actively participate in social and cultural events in the village. The findings reveal three types of reciprocity: generalized, balanced, and negative. Generalized reciprocity is evident in voluntary contributions without expecting immediate return, often practiced among close kin or neighbors. Balanced reciprocity is demonstrated through exchanges of equal value with a certain expectation of timely return, particularly during communal events like weddings or funerals. Negative reciprocity, although rare, involves unequal exchanges that may lead to social tensions or perceptions of unfairness. These findings indicate that the persatuan barang group functions not only as an informal economic mechanism but also as a cultural institution that fosters mutual assistance, reinforces social cohesion, and preserves traditional values. The exchange systems operate within an implicit moral economy that prioritizes collective welfare over individual gain. Additionally, the tradition of rewang and the organizational role of persatuan barang highlight the resilience and adaptability of indigenous practices in supporting rural livelihoods amid changing socioeconomic conditions. The study suggests that such local systems of reciprocity play a vital role in sustaining social capital, strengthening community identity, and ensuring social security in the absence of formal welfare structures. Further research is recommended to explore the long-term impact of these practices on community resilience and rural development.  

One form of crime that is highly relevant in the context of today's society is the crime of embezzlement in office. This embezzlement can be defined as a dishonest act committed by one or more individuals by hiding goods or property belonging to another person without the owner's knowledge. This action aims to transfer ownership of the goods, which can be categorized as theft, taking possession of goods, or using the goods for unauthorized personal gain. In many cases, embezzlement in office often involves individuals who have access or authority over company assets, making it easier for them to commit misuse. This study applies a normative juridical research method to analyze existing problems in the context of criminal law. This method allows researchers to explore and understand applicable legal norms and how they are applied in real cases. The results of the study show that the Judge's Ratio Decidendi in imposing sanctions on cases of embezzlement in office, as stated in Decision Number 542/Pid.B/2023/PN Cbi and Decision Number 355/Pid.B/2024/PN Cbi, is based on a number of in-depth legal considerations. In this case, the judge first explained the elements contained in Article 374 of the Criminal Code (KUHP) charged by the public prosecutor. The defendant was found guilty of committing embezzlement in office by embezzling company funds for personal gain. Therefore, the defendant was sentenced commensurate with his actions, which violated Article 374 of the Criminal Code. Criminal liability for the perpetrator of the crime of embezzlement in office has been legally and convincingly proven, with all elements of the charge having been fulfilled. This indicates that the perpetrator can be subject to sanctions in accordance with applicable legal provisions, thus providing a deterrent effect and upholding justice in the criminal law system. This research is expected to contribute to the development of understanding regarding embezzlement in office and its legal implications in Indonesia, as well as encourage more effective law enforcement in handling similar cases in the future.

The development of digital technology has had a significant impact on people's lives, including the protection of citizens' privacy rights. One key issue that has emerged is the management and protection of personal data, which is increasingly vulnerable to misuse. This study aims to examine and compare the personal data protection provisions stipulated in the 2024 Electronic Information and Transactions Law (ITE Law) and Law Number 27 of 2022 concerning Personal Data Protection (PDP Law). The research method used is a normative approach with comparative study techniques. The study focuses on the legal substance, scope of data protection, and institutional roles in implementing both regulations. The analysis shows that the ITE Law remains general in nature, lacking specific detailed regulations governing personal data protection mechanisms. Meanwhile, the PDP Law presents a more systematic and comprehensive specific regulation, referencing international principles such as the General Data Protection Regulation (GDPR) in the European Union. However, several implementation challenges exist, including overlapping authority between institutions, inconsistencies in legal norms, and limited adequate legal infrastructure. This situation has the potential to create regulatory dualism and complicate the law enforcement process. Therefore, steps are needed to harmonize the ITE Law and the PDP Law, strengthen the capacity of institutions responsible for data protection, and increase the digital literacy of the public so that citizens' digital rights can be optimally protected in the digital era.

The problem of poverty is a serious problem found in areas especially rural Poverty is one of the main indicators in evaluating the progress of a village. Therefore, each village tries to carry out a number of activities to reduce poverty. Especially in Sukajaya Village, Pamarican District continues to try to reduce the poverty rate in Suakajaya Village through development and assistance using village funds. This study used the theory of Prof. Dr. Sondang P. Siagian, M.P.A. which aims to examine and analyze how the village government plays a role in lowering poverty levels using five role dimensions: Role as Stabilizer, Role as Innovator, Role as Modernizer, Role as Pioneer, and  Role as Self-executor. This study used qualitative descriptive research with interviews and literature as its data collection. This study results in the fact that the government of Des Sukajaya has tried to make efforts to reduce the poverty rate in Desa Sukajaya, but the efforts made by Desa Sukajaya have not been carried out properly because there are still programs carried out by Desa Suakjaya that have not been optimally and there are still programs which will begin to know the front. However, the Sukajya village government continues to strive to maximize the programs in the village in the welfare of the community by mobilizing the younger generation to conduct training.

The public’s demand for excellent service encourages the government to continuously innovate. In response, the Population and Civil Registration Office of Pangandaran Regency developed an innovation called the mobile service pickup program. This innovation integrates offline services to accelerate and simplify the processing of population documents, particularly in the issuance of birth certificates. The mobile service pickup program is designed to improve the efficiency, effectiveness, and transparency of public services in the field of population administration in Pangandaran Regency. This study refers to the innovation theory by Everett M. Rogers, as cited in Prabowo H. (2022), which states that there are five attributes of innovation that influence its acceptance: relative advantage, compatibility, trialability, and observability. The research method used in this study is qualitative descriptive, with data collected through interviews, documentation, and observation. Meanwhile, informants were selected purposively to obtain relevant and in-depth data. The research results reveal that the mobile service pickup program innovation has not yet been optimally implemented, with time effectiveness being a crucial factor for the community. Therefore, this innovation must continue to be developed to gain wider acceptance among the public.

In the context of Indonesia’s evolving insurance landscape, this study examines the legal protection afforded to policyholders of the BLife Plan MultiPro unit-linked life insurance product against uncertainties in end-of-contract benefit payments. Employing a doctrinal-normative and historical approach, the research analyzes statutory provisions from Law No. 8 of 1999 on Consumer Protection through Law No. 40 of 2014 on Insurance and POJK regulations to evaluate the efficacy of preventive (transparency requirements), corrective (mediation and arbitration), repressive (administrative sanctions), and restorative (insurance guarantee scheme) mechanisms. Integrating Fuller’s internal morality of law, Hart’s open-texture theory, and Knight’s risk-uncertainty distinction, the findings reveal that regulatory evolution has progressively enhanced policyholder protection from 65% under the 1999 framework to 95% under the forthcoming 2028 guarantee scheme yet practical gaps persist in consumer education and claims standardization. The study recommends clarifying policy clauses, streamlining administrative procedures, and enhancing judicial discretion to fortify legal certainty and restore consumer confidence

This study examines the ratification of the Multilateral Convention to Implement Tax Treaty Related to Measures to Prevent BEPS through Presidential Regulation (Perpres) No. 77/2019. This ratification raises legal issues because Law No. 24 of 2000 concerning International Agreements stipulates that the ratification of certain international agreements should be carried out through a Law or Presidential Decree. This study uses a normative legal method with a statutory approach to analyze the conformity of Perpres 77/2019 with Law No. 24 of 2000 and the theory of the hierarchy of legal norms. The results of the study indicate that Perpres 77/2019 is formally flawed because it conflicts with Law No. 24 of 2000, but in substance it is appropriate for use.

Hashimoto's thyroiditis (HT) is an autoimmune disorder that leads to thyroid dysfunction and chronic inflammation, often resulting in hypothyroidism. The exact mechanisms driving HT are not fully understood, but recent research has highlighted the potential role of various molecular markers in the disease’s pathogenesis. This study investigated the roles of miRNA-375, miRNA-451, and interleukin-6 (IL-6) in HT. Serum samples were collected from 100 HT patients and 100 healthy controls, and their expression levels were analyzed using quantitative polymerase chain reaction (qPCR) and enzyme-linked immunosorbent assay (ELISA). The results revealed significant alterations in the levels of these molecules. miRNA-375 was significantly elevated in HT patients (5.85 ± 1.30 vs. 1.0, p < 0.001), while miRNA-451 was markedly reduced (1.43 ± 0.22 vs. 10.91 ± 2.44, p < 0.001). Additionally, IL-6 levels were found to be significantly higher in HT patients (115.79 ± 12.62 vs. 21.34 ± 4.03 pg/ml, p < 0.001). These findings suggest that these molecules play critical roles in the immunopathogenesis of HT. Receiver operating characteristic (ROC) analysis further confirmed that miRNA-375, miRNA-451, and IL-6 are excellent diagnostic markers, with area under the curve (AUC) values ranging from 0.956 to 1.000. miRNA-375 showed 96% sensitivity and specificity at a cutoff >1.66-fold, while miRNA-451 demonstrated 100% sensitivity and specificity at a cutoff <3.48-fold. IL-6 also exhibited perfect diagnostic accuracy with 100% sensitivity and specificity at a cutoff >53.73 pg/ml. No significant variations were observed across demographic or treatment subgroups, supporting the stability of these biomarkers in clinical applications. These findings suggest that miRNA-375, miRNA-451, and IL-6 are dysregulated in HT and could serve as reliable biomarkers for diagnosis and potential therapeutic targets, offering new strategies for the management of Hashimoto’s thyroiditis.

Lymphoma is a type of cancer that begins in the lymphatic system, which is part of the body's immune system. The lymphatic system consists of lymph nodes (lymph nodes), lymph vessels, the spleen, bone marrow, and other organs. Lymphoma occurs when lymphocytes multiply abnormally. Lymphoma is one of the most common cancers, affecting approximately 8 million people worldwide annually. These statistics should not be underestimated, but should be taken into consideration. This study aimed to assess the level of knowledge of patients with lymphoma and to investigate the relationship between family history and risk of developing the disease.  A descriptive and analytical cross-sectional study was conducted at a final center in Wasit Governorate, Iraq, from January 2024 to March 2025. Forty patients were included in the study, who were diagnosed with lymphoma and had their lymph nodes sorted. Data were collected through a structured questionnaire covering demographics, family history, and knowledge about the disease. Data were analyzed using SPSS and Excel, with descriptive statistics and chi-square testing applied to determine statistical relationships (at a significance level of ≤ 0.05). The study was conducted using a descriptive analytical approach at the Oncology Center in Wasit Governorate, Iraq, from January 2024 to March 2025. The sample included 40 female patients diagnosed with lymphoma. Data were collected through a structured questionnaire covering demographics, family history, and knowledge about the disease. Data were analyzed using SPSS and Excel, using descriptive statistics and the chi-square test to determine statistical relationships (at a significance level of ≤ 0.05). Most of the participants (61%) had poor knowledge of lymphoma, particularly about its signs and symptoms, risk factors, and preventive measures.

This study examines law enforcement through a restorative justice approach in resolving criminal acts of assault within the jurisdiction of the Bantul Police. This approach offers an alternative way to resolve criminal cases, emphasizing restorative justice, aimed at restoring relationships between perpetrators, victims, and the community. The main objective of this study is to analyze how investigators implement restorative justice and to identify obstacles encountered in its implementation in the field. The methods used in this study are normative and empirical juridical. The normative juridical approach is conducted by examining laws and regulations governing restorative justice, while the empirical approach is conducted through a case study of the implementation of assault case resolution at the Bantul Police. Data were obtained from documentation, interviews with investigators, and related parties in the mediation process. The results of the study indicate that the resolution of criminal acts of assault through restorative justice is implemented in the form of mediation between the perpetrator and victim, facilitated by investigators. This process prioritizes deliberation and consensus to achieve peace and avoids formal legal proceedings. However, its implementation has not run smoothly. Some of the main obstacles identified include low public legal awareness, victims' unpreparedness for reconciliation, and limited police understanding and skills in implementing restorative justice principles. Therefore, strategic efforts are needed, such as strengthening regulations supporting restorative justice, training for law enforcement officers, and ongoing community outreach to ensure this approach can be optimally implemented in resolving assault cases.

The family is an essential social unit that contributes significantly to the protection of children's rights and welfare. In the context of Indonesian law, the legal status of children born out of wedlock was severely limited before the Constitutional Court Decision No. 46/PUU-VIII/2010. This study aims to examine changes in the legal status of out-of-wedlock children and their implications for custody after the decision. This research uses a qualitative method with a literature research approach, through the analysis of primary and secondary legal materials, such as Constitutional Court decisions, scientific literature, legal journals, and relevant laws and regulations. Prior to the Constitutional Court's ruling, children born out of wedlock were only recognized as having a civil relationship with their mother and mother's family, which had an impact on limited children's access to legal identity, custody, and inheritance. However, the Constitutional Court Decision No. 46/PUU-VIII/2010 opens up the opportunity to recognize the legal relationship between an out-of-wedlock child and his biological father, as long as it can be scientifically proven (through DNA tests) and legally. This change strengthens the position of children in obtaining custody (alimentasi), including the right to maintenance, protection, education, and financial support from the biological father. This ruling reflects significant progress in the protection of children's rights and the application of the principle of non-discrimination in Indonesian family law. Nevertheless, implementation in the field still faces challenges, both administratively, such as the convoluted recognition process, and socially, especially the stigma against children out of wedlock. Other challenges include low public legal literacy, limited access to scientific proof institutions, and the non-optimal role of the state in guaranteeing the rights of children born out of wedlock.

This study aims to investigate the effectiveness of using Trello as a learning tool in project-based learning (PjBL) to improve senior high school students' hortatory exposition text writing skills. The research employed a quasi-experimental method with a pretest-posttest control group design. It was conducted in one of the senior high schools located in Sidoarjo, Indonesia. The total population of the study consisted of 202 students, from which a sample of 60 students was selected using purposive sampling. The sample was divided equally into two groups: an experimental group and a control group. The experimental group was taught using Trello as part of the PjBL approach, while the control group received instruction through a conventional learning method. The instruments used to gather data were writing essay tests and a writing assessment rubric. Data were collected through pretests and posttests to assess students' writing performance. The statistical analysis showed that there were significant differences in the writing outcomes between the two groups. The experimental group’s mean pretest score was 64.50, which improved to 91.23 in the posttest. Meanwhile, the control group’s pretest score averaged 64.37 and increased to 83.80 in the posttest. Notably, the improvement in the experimental group was more substantial, particularly in the areas of content development and text organization. These findings indicate that integrating Trello into a project-based learning framework can significantly enhance students’ abilities in writing hortatory exposition texts. In conclusion, the use of Trello as a collaborative digital platform within PjBL has a positive impact on students’ writing skills and can serve as an effective learning tool in EFL writing classrooms.

Education is a strategic effort to overcome ignorance and poverty, which remain serious problems in Indonesia. Through education, individuals can acquire knowledge, skills, and a broad understanding of the world, thereby improving their quality of life and contributing to the nation's progress. Quality education will create superior, independent, and competitive human resources in the era of globalization. In this article, the author attempts to examine issues related to the implementation of education in schools through a qualitative approach. The research was conducted using several methods, namely observation, interviews, and field notes. Observations were conducted directly in the school environment to thoroughly understand the context being studied, including interactions between school members and the implementation of the learning process. Furthermore, interviews were used to gather information from informants, such as teachers, students, and school staff, to gain a deeper insight into the realities of education on the ground. Meanwhile, field notes were used as a tool for documentation and reflection on the results of the observations and interviews, which later became the basis for knowledge discovery and theory strengthening. The simultaneous use of these three methods enabled the author to obtain rich and in-depth data. This research shows that in the implementation of education still face several obstacles, such as limited facilities, lack of training for educators, and suboptimal parental involvement. Therefore, the implementation of education must be carried out through careful planning, appropriate strategies, and collaboration between various parties in order to achieve educational goals effectively and sustainably.  

Moral education is the main pillar in shaping the character of children who have integrity, empathy, and have high moral awareness, especially in terms of filial devotion to parents. In the midst of the advancement of the times and the rapid development of technology, children face great challenges in maintaining noble moral values. The unstoppable flow of digital information often presents content that is contrary to family and religious values. Therefore, moral education is present as a systematic effort to instill good values in a sustainable and contextual manner with the development of the times. This study uses a library research approach to explore the role of moral education in shaping the character of children who are devoted to their parents. Data sources are collected from scientific journals, textbooks, and current academic articles relevant to the theme. The results of the study show that the formation of filial character is greatly influenced by the example of parents and teachers, habituation of positive behaviors such as good manners, worship together, and affectionate communication. In addition, the integration of moral values in the school environment, explicit curriculum policy support for character education, and the wise use of digital media are important factors in supporting the success of moral education. Furthermore, strengthening the school culture and the active involvement of the community in internalizing moral values also strengthen the moral education process. This study concludes that moral education cannot run in isolation, but must be the result of synergy between family, school, and community. Thus, children not only grow up as intellectually intelligent individuals, but also have emotional and spiritual intelligence that reflects an attitude of respect and love for parents. Strong moral education from an early age is a long-term investment for the formation of a generation with noble character.

The formation of a perfect character is the main goal for every believer, as stated in Matthew 5:48. The perfect phrase in this verse comes from the word τέλειος (teleios), and based on this, it is important to understand the word τέλειος (teleios) holistically, so that the congregation can understand correctly what God wants in their lives. The research method used in this study is the library research method, and therefore there is no population and sample used in this study, however, in this study the researcher will use various kinds of literature as references, such as: the Bible in various translations; Bible Dictionary; Language Dictionary; Encyclopedia; Concordance; Bible Interpretation Books; Other books related to the research theme; Journals and other literature related to the research theme. The data analysis technique used in this study is Theoretical Hermeneutics. Based on the results of the data analysis, it is known that the phrase τέλειος does not refer to a state of sinlessness, but to a real and profound transformation of life as a result of knowing God. The demand to be perfect in Matthew 5:48 means that God's people are called to emulate God's character, namely love that comes from a loving heart must be expressed concretely in everyday social life. The impact of implementing the Matthew 5:48 teaching model on the GSKI congregation in Medan City is seen in: The congregation's increasing strength in facing life's processes and worldly temptations; Firmness of faith marked by increased joy and strength in facing life's challenges; Spiritual independence seen from the congregation's ability to control ego/flesh, as well as growing a deep longing to live close to God.

This study aims to investigate the influence of workload, competence, and red flags on auditors' ability to detect financial statement fraud. Fraud detection is a crucial aspect of the audit process, especially amidst increasing business complexity and pressure on the integrity of financial reporting. This study was conducted on 104 external auditors working at 12 Public Accounting Firms (KAP) operating in the Bekasi area. Respondents were selected using a purposive sampling technique, namely selecting samples based on certain criteria relevant to the research objectives. Data collection was carried out by distributing questionnaires compiled based on research variable indicators, then analyzed using hypothesis testing with the help of SPSS Statistics software version 26. The results of the analysis indicate that partially, the variables of workload and red flags have a negative influence on auditors' ability to detect financial statement fraud. This indicates that auditors with high workloads or who do not accurately identify red flags have a lower tendency to detect fraud. Conversely, auditor competence shows a significant positive influence on fraud detection ability. Auditors who have adequate knowledge, skills, and experience tend to be more capable of identifying and analyzing indications of fraud in financial statements. Simultaneously, the three independent variables—workload, competence, and red flags—significantly influence auditors' ability to detect financial statement fraud. This finding underscores the importance of managing auditor workload, improving competence through ongoing training, and developing a thorough understanding of red flag indicators to enhance audit effectiveness and financial statement quality. This research is expected to contribute to the development of audit practices and the enhancement of auditor professionalism in Indonesia.

This research is motivated by the low utilization of accounting information by Micro, Small, and Medium Enterprises (MSMEs), which can impact suboptimal business decision-making. Accounting information plays an important role in helping business actors manage operational activities, plan finances, and evaluate business performance. Therefore, this study aims to analyze the influence of accounting knowledge, business scale, and business experience on the perception of the use of accounting information, both partially and simultaneously. The approach used in this study is a quantitative approach with a causal research type. The population in this study were all MSMEs in Ngronggot District, Nganjuk Regency, totaling 162 business units. The sample used was 62 respondents, obtained through a simple random sampling technique with calculations using the Slovin formula. The data collection method was carried out by distributing questionnaires to predetermined respondents. Data analysis used multiple linear regression methods with the help of SPSS software version 27. The results of the study indicate that partially, accounting knowledge and business scale have a significant influence on the perception of the use of accounting information. This indicates that the greater the level of accounting knowledge and the larger the business scale, the higher the positive perception of the importance of using accounting information. Conversely, business experience did not show a significant partial effect, indicating that the length of time a person has been running a business does not always lead to increased use of accounting information. However, simultaneously, all three variables—accounting knowledge, business scale, and business experience—significantly influenced perceptions of the use of accounting information. This finding implies that increasing accounting knowledge and expanding business scale need to be addressed in MSME empowerment programs to optimally utilize accounting information.

The study aims to explain the concept of evaluating the efficiency of financial and economic performance in government commercial banks, specifically focusing on Rasheed Bank’s Al-Numaniyah Branch, for the period 2015-2023. The study highlights the importance of using specific criteria or indicators to assess the financial and economic performance of the bank, particularly its efficiency in managing assets and liabilities. The research identifies key financial ratios such as the trading ratio, which increased to 2:1 in 2023 compared to 1:2 in 2020. This increase indicates that the current assets are now twice the value of current liabilities, offering security to the bank’s stakeholders and creditors. This improved ratio is a significant sign of financial stability and effective asset management, offering valuable insights into the bank's financial health. The research also emphasizes the necessity of evaluating the management of current assets and liabilities. It recommends that the bank focus on optimizing the use of its current assets while harmonizing the sources of its funds to maximize profitability. Additionally, it is crucial to manage the liquidity ratio effectively, balancing the need for financial security with the risks involved in liquidity management. This study suggests that the bank should implement strategies to enhance the profitability of its assets, ensuring that investment decisions align with long-term economic and financial goals. In conclusion, the study underscores the importance of strategic financial management, including a comprehensive evaluation of both financial and economic performance, to ensure the bank's sustainability, profitability, and growth in the ever-evolving banking landscape, fostering long-term financial stability and success.