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This study aims to analyze the influence of accounting knowledge, business capital, and business length on the success of micro, small, and medium enterprises (MSMEs) in Tandes District, Surabaya City. The background of this research is based on the importance of financial management skills, sufficient capital availability, and business experience in supporting the sustainability and growth of MSMEs. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to MSME actors who are registered and domiciled in Tandes District. The sample criteria include fostered MSME actors who have been running their businesses for at least three years and marketing their own products. The number of respondents who were successfully collected in this study was 105 people. The data analysis technique used was multiple linear regression analysis with the help of SPSS software version 23.0. The results of the study show that the variables of accounting knowledge, business capital, and business duration simultaneously or partially have a positive and significant effect on the success of MSME businesses in Tandes District. Accounting knowledge helps business actors in managing finances and recording transactions systematically. Adequate business capital is an important factor in business development and increasing production capacity. Meanwhile, the length of the business reflects the accumulation of experience and practical knowledge that can improve managerial efficiency and effectiveness. Thus, these three variables have a strategic role in increasing the success of MSMEs. This finding provides an implication that MSME empowerment programs should be focused on improving accounting literacy, wider access to capital, and long-term business assistance. Local governments and related institutions can take these results into consideration in designing policies that support the sustainable growth of MSMEs.

This study aims to analyze the influence of capital structure, company size, and liquidity on the financial performance of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The food and beverage industry is one of the sectors that has a significant contribution to national economic growth, so understanding the factors that affect its financial performance is crucial. The method used is a quantitative approach with multiple linear regression analysis techniques to test the relationships between variables. The data used comes from the annual financial statements of companies that are included in the sub-sector for the past five years. The results of the study show that partially, the capital structure has a significant influence on the company's financial performance, which is shown by a calculated t-value of 6.414 and a significance value of 0.000 (< 0.05). These findings indicate that the more optimal the capital structure managed by the company, the better its financial performance. On the other hand, company size and liquidity do not show a significant influence on financial performance. The company size has a t-value of -1.493 with a significance of 0.140 (> 0.05), while liquidity has a t-value of 0.765 with a significance of 0.447 (> 0.05). However, simultaneously, these three independent variables together have a significant effect on financial performance, as shown by a calculated F-value of 19,527 and a significance value of 0.000 (< 0.05). The results of this study provide important implications for company management to pay more attention to the management of capital structure, as it is the dominant factor in influencing financial performance. Optimizing capital structure can be used as a strategy to increase the efficiency and competitiveness of the company in the midst of the dynamics of the food and beverage industry.

Penelitian ini bertujuan untuk menemukan bukti empiris reaksi investor pasar modal Indonesia terhadap peristiwa pengumuman pelantikan Presiden dan Wakil Presiden tahun 2024. Populasi penelitian ini adalah saham-saham yang konsisten terdaftar dalam indeks LQ 45 selama periode penelitian. Data yang digunakan adalah data sekunder berupa harga penutupan saham harian dan IHSG. Uji statistik yang digunakan untuk menguji hipotesis adalah one samples t-test dan paired samples t test. Hasil perhitungan one samples t-test menunjukkan bahwa tidak terdapat rerata return tidak normal positif yang signifikan di sekitar tanggal peristiwa, yang berarti investor tidak merespon peristiwa pengumuman pelantikan Presiden dan Wakil Presiden tahun 2024. Hasil uji paired samples t test membuktikan bahwa tidak terdapat perbedaan yang signifikan rerata return tidak normal maupun rerata trading volume activity antara sebelum dan setelah peristiwa.

Deteksi nyeri objektif merupakan tantangan dalam dunia medis, terutama bagi pasien yang tidak mampu mengungkapkan rasa sakit secara verbal. Dengan kemajuan teknologi sensor dan kecerdasan buatan, sistem otomatis untuk mendeteksi nyeri berbasis sinyal fisiologis dan ekspresi wajah mulai dikembangkan. Studi ini bertujuan mengidentifikasi tren, metode, dan kualitas metodologis dari penelitian yang menggunakan database publik seperti BioVid Heat Pain, UNBC-McMaster, dan SenseEmotion dalam pengembangan sistem deteksi nyeri berbasis sensor. Penelitian dilakukan dengan pendekatan Systematic Literature Review (SLR) berdasarkan protokol PRISMA 2020 melalui pencarian artikel di Google Scholar dalam rentang tahun 2015–2024. Setelah seleksi berdasarkan kriteria inklusi dan eksklusi, 26 studi dimasukkan ke dalam sintesis naratif. Data dianalisis berdasarkan jenis sensor, metode algoritma, akurasi, dan ukuran sampel, serta dievaluasi menggunakan pendekatan GRADE. Hasil menunjukkan bahwa BioVid dan UNBC-McMaster adalah database paling sering digunakan, dengan sensor EDA, EMG, dan ekspresi wajah sebagai modalitas dominan. Metode klasifikasi umum mencakup CNN, SVM, dan Random Forest. Studi menyimpulkan bahwa pendekatan multimodal dan deep learning meningkatkan akurasi deteksi nyeri, namun validasi klinis dan perhatian terhadap keragaman demografis masih dibutuhkan.

Gout arthritis is an inflammatory joint condition that causes severe pain and impacts the patient's quality of life. Joint pain management involves more than just pharmacological therapy using medications; it also requires non-pharmacological approaches. The goal of this community service activity is to improve the knowledge and skills of gout arthritis sufferers in managing joint pain using various non-pharmacological therapy modalities. The results of the community service program indicate an increase in knowledge about non-pharmacological management of joint pain in gout arthritis patients. Non-pharmacological therapy education is an effective way to help people with gouty arthritis manage their joint pain. The significant increase in knowledge following the intervention demonstrates the importance of ongoing education and hands-on demonstrations. The next step is to increase the scope of education and support for the implementation of non-pharmacological therapies in various communities to ensure sustainability.

The low level of active student participation in rural learning environments poses a significant challenge to the education system. This study aims to examine the role of Gerakan Mengajar Desa (GMD), a community-based non-formal education initiative, in fostering students’ social capital at SD Negeri 1 Sedong Lor, Cirebon Regency. Employing a qualitative case study approach, data were collected through observation, in-depth interviews, and documentation, and analyzed using Miles & Huberman’s interactive model. The findings reveal that the GMD program significantly enhances students’ self-confidence, social interaction, and active engagement in collaborative learning activities. Through contextual and participatory learning methods, GMD cultivates essential social values such as mutual cooperation, empathy, responsibility, and teamwork. These findings highlight GMD’s effectiveness as a transformative model for strengthening student character and building social capital in areas where formal education access remains limited.

The capital market is crucial for fostering a nation's economic growth, serving as both a financing source for enterprises and an investment avenue for the public. Stock prices serve as a vital sign of investors' thoughts about a company's future potential. Stock price volatility is significantly affected by several variables, including Good Corporate Governance (GCG), capital structure, and financial performance. This research seeks to examine the impact of Good Corporate Governance (GCG), capital structure, and financial performance on the stock prices of financial sector firms listed on the Indonesia Stock Exchange from 2020 to 2024. The used research methodology is a quantitative approach using multiple linear regression analysis tools.    The study's findings indicate that the three independent factors significantly influence stock prices, both individually and together. The Adjusted R² value of 0.256 indicates that the three variables account for 25.6% of the variations in stock prices, whereas the remaining variance is affected by external factors not examined in this research. These results provide theoretical and practical advantages, particularly for investors in decision-making, for enterprises in financial management and governance, and for future researchers as a foundation for further research endeavours.

This study aims to determine how much the effect of capital structure and profitability on earnings quality at PT Unilever Indonesia Tbk for the 2019-2023 period using secondary data accessed through www.unilever.co.id with a sampling method using purposive sampling technique. The data analysis method is quantitative analysis using descriptive statistics. The results showed that Capital Structure partially had no effect on Earnings Quality. This result is obtained from the t test results on the Capital Structure variable showing a significance level of 0.066 and a t value of 1.967 < t table 2.10982. Meanwhile, Profitability partially affects Earnings Quality. This result is obtained from the t test results on the Profitability variable showing a significant level of 0.009 and a calculated t value of 2.967 < t table 2.10982. The effect of Capital Structure and Profitability simultaneously / together on Earnings Quality at PT. Unilever Indonesia Tbk 2019-2023 where based on the F test, the calculated f value is 8.979 with a significance value of 0.002. While f table 3.55. Then f count is greater than f table.

This study aims to determine the effect of asset structure, sales growth, and firm size on capital structure at PT Martina Berto Tbk during the period 2014–2023. The data used in this research is secondary data, namely the financial statements of PT Martina Berto Tbk over the past ten years, obtained from the company's official website (www.martinaberto.co.id), in the form of balance sheets and income statements. The analytical methods used include classical assumption tests, multiple linear regression analysis, and hypothesis testing, conducted using SPSS version 20. The results show that asset structure, sales growth, and firm size each have a significant partial effect on capital structure. Furthermore, asset structure, sales growth, and firm size simultaneously have a significant effect on the capital structure of PT Martina Berto Tbk..

Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan yang terdiri dari capital adequancy ratio, liquid assets of total asset, dan net interest margin terhadap nilai perusahaan dengan profitabilitas (return of asset) sebagai variabel moderasi. Penelitian ini menggunakan metode kualitatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2020-2023. Data ini diakses melalui website www.idx.com dan website resmi perusahaan. Penelitian ini menggunakan teknik purposive sampling sehingga memperoleh 52 data pengamatan. Data dianalisis menggunakan teknik analisis regresi linear berganda dengan alat SPSS versi 26. Berdasarkan hasil penelitian menunjukkan bahwa capital adequancy ratio berpengaruh positif dan signifikan terhadap nilai perusahaan, liquid assets of total asset berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, net interest margin berpengaruh positif tetapi tidak signifikan terhadap nilai perusahaan, profitabilitas (return of asset) tidak dapat memoderasi pengaruh capital adequancy ratio, liquid assets of total asset, dan net interest margin terhadap nilai perusahaan.

UMKM in Indonesia have an important role in economic growth, as well as being able to absorb labor, and distribute development results. The purpose of this study was to determine the effect of business capital, product innovation, and marketing strategies on the perception of profitability of culinary UMKM actors in the Pekalongan area. The population in this study were culinary UMKM actors in the Pekalongan area. The sampling technique was purposive sampling so that 95 respondents were obtained. The questionnaire was distributes via Google Form and direct distribution to culinary UMKM actors in the Pekalongan area and measured on a Likert scale 1-5. The collected data were processed using Multiple Linear Regression. The results showed that business capital, product innovation, and marketing strategies had a partial and simultaneous effect on the perception of profitability of culinary UMKM actors in the Pekalongan area.

Radius fracture and supracondylar joint stiffness are common post-traumatic complications that can reduce upper extremity function and limit daily activities. These problems are generally accompanied by pain, decreased range of motion (LGS), and muscle strength, thus disrupting the patient's functional independence. This study aims to evaluate the effectiveness of multimodal physiotherapy interventions in improving the clinical condition of patients with post-ORIF radius fractures and supracondylar joint stiffness. This study is a case study of a 47-year-old male patient treated at Panembahan Senopati Bantul Regional Hospital. Physiotherapy interventions were carried out twice, with modalities consisting of infrared therapy, muscle release techniques, assisted active exercises, strengthening exercises, and hold-relax techniques. Clinical evaluation was carried out using the Numerical Rating Scale (NRS) for pain, Manual Muscle Testing (MMT) for muscle strength, goniometer for LGS, and Mayo Elbow Score for joint function. The results of the study showed a decrease in pain levels, an increase in LGS and muscle strength, and an improvement in daily activity function. The synthesis of these findings indicates that multimodal physiotherapy interventions have a positive clinical impact on postoperative joint stiffness and musculoskeletal disorders. In conclusion, a combination of various physiotherapy techniques is effective in addressing pain, mobility limitations, and functional impairment in patients with post-ORIF radius fractures and supracondylar joint stiffness, and underscores the importance of a comprehensive and individualized rehabilitation approach.

Burn injuries are complex tissue damage often accompanied by serious complications such as infection, systemic inflammation, and organ dysfunction. Effective burn management requires a comprehensive multidisciplinary approach, including infection control, local wound care, nutritional support, and regenerative therapy. Along with advances in science and technology, various novel treatment modalities have been developed to accelerate healing, reduce scarring, and improve patients’ quality of life. This study aims to evaluate the effectiveness and clinical prospects of the latest burn treatment modalities through a review of relevant literature from 2021 to 2025. This research employed a descriptive qualitative literature review method, analyzing 10 relevant scientific articles obtained from academic databases such as PubMed, ScienceDirect, and Google Scholar. The reviewed modalities include stem cell therapy, Platelet Rich Plasma (PRP), silver nanoparticles, nanofiber and hydrogel-based dressings, natural extracts such as aloe vera and binahong, as well as advanced technologies like smart dressings and low-level laser therapy. The results indicate that regenerative and smart technology-based approaches significantly enhance epithelialization, reduce infection, and improve tissue repair. Natural therapies also show promising potential as safe, affordable, and effective treatment alternatives. In conclusion, the integration of biological therapy, phytotherapy, and modern technology represents a promising direction in contemporary burn care. Further large-scale clinical research is needed to confirm the long-term safety and effectiveness of each modality.

This study aims to analyze the influence of capital structure, profitability, and sales growth on firm value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. A quantitative research method was employed. The sample consisted of 62 companies selected through purposive sampling, based on the criterion of consistently publishing annual financial reports throughout the study period. The data analysis technique used was panel data regression with the aid of EViews software. The results indicate that capital structure, as measured by the Debt to Equity Ratio (DER), has a positive effect on firm value. Profitability, measured by Return on Equity (ROE), has a negative effect on firm value. Sales growth has no significant effect on firm value. Additionally, firm size as a control variable does not affect firm value.

By using earnings management and cash flow as intervening variables, this study aims to investigate how company value is influenced by ownership structure, company characteristics, and capital structure. This research method employs a quantitative approach. The secondary data used in this study comes from the financial statements of mining sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Smart-PLS software is used to perform data analysis. Out of the eleven proposed hypotheses, only hypothesis H3 is accepted, which indicates that Ownership Structure has a significant impact on Company Value.  

Bisnis adalah kegiatan ekonomi yang dilakukan untuk menghasilkan, membeli, atau menjual barang atau jasa dengan tujuan mendapatkan keuntungan. Bisnis dapat dilakukan oleh individu, kelompok, perusahaan besar, atau usaha kecil. Di suatu dunia bisnis, yang dimaksud dengan sistem informasi manajemen adalah piranti yang dipakai untuk mengatasi suatu proses, operasional, evaluasi, serta teknologi dan informasi. Usaha  bisnis  yang  bergerak  dalam  bidang  makanan  ringan  snack dijalankan  dengan  modal usaha  berskala  kecil  ialah  pelaku  bisnis  berskala  rumah  tangga  yang  mempunyai  kesempatan sangat  bagus  untuk  berkembang  dengan  pesat  dengan  keterbatasan  yang dimiliki  seperti  SDM, skill,  pengetahuan,  ketrampilan,  dan  pengelolaan  bidang  managementyang  seadanya Penelitian ini dilakukan di Teha Coffee Corner, sebuah kedai kopi yang berlokasi di Jl. Imam Bonjol, Tebing Kisaran, Kec. Kota Kisaran Barat, Kabupaten Asahan, Sumatera Utara 21211. Kedai ini didirikan pada Maret 2021 oleh Thierry Henry, tepat di tengah masa pandemi COVID-19. Supply Chain Management (SCM) adalah pengintegrasian sumber bisnis yang kompeten dalam penyaluran barang, mencakup perencanaan dan pengelolaan aktivitas pengadaan dan logistik serta informasi terkait mulai dari tempat bahan baku sampai tempat konsumsi, termasuk koordinasi dan kolaborasi dengan jaringan mitra usaha (pemasok, manufaktur, retailer, distributor, pergudangan, transportasi dan konsumen) untuk memenuhi kebutuhan pelanggan. Sebuah model rantai pasokan sederhana terdiri dari empat komponen yaitu supplier, produsen, gudang atau pusat distribusi dan pengguna akhir. Seiring dengan pertumbuhan bisnisnya, Teha Coffee Corner mulai menghadapi berbagai tantangan, terutama dalam pengelolaan stok bahan baku dan pencatatan transaksi. Saat ini, pencatatan masih dilakukan secara manual, baik dalam menghitung jumlah stok maupun dalam mencatat transaksi harian. Setiap akhir operasional atau saat closing, Dengan adopsi sistem E-SCM, aliran informasi dan data pembelian antara Teha Coffee Corner dan pemasok menjadi lebih efisien. Ini menghasilkan kejelasan dan ketepatan dalam transaksi pembelian, yang berkontribusi pada menghindari kesalahan dan mengurangi risiko keterlambatan dalam pengiriman toko.

This research uses a qualitative method with a descriptive approach through field studies to explore in depth the implementation of product innovation in Qardh Hasan contracts in the form of business capital loans at Islamic financial institutions. The aim of this study is to understand how Qardh Hasan products function not only as interest-free financing solutions but also as tools for empowering micro and small enterprises. Data was collected through in-depth interviews with institution managers, field officers, and beneficiary customers, as well as through documentation and direct observation of the loan distribution process. The findings reveal that innovations in managing Qardh Hasan products—such as community-based approaches, business mentoring, and entrepreneurship training—can enhance the effectiveness of fund utilization and strengthen the sustainability of micro-businesses. The use of data triangulation confirms that the success of this product largely depends on transparency, social proximity, and the institution’s commitment to upholding Sharia values. This study provides a valuable contribution to the development of socially based Sharia financing models for fostering economic self-reliance within communities.

Interest in investing in Indonesia's capital market has increased, especially among the younger generation. However, this phenomenon has not been fully accompanied by adequate financial literacy. This study aims to analyze the effect of financial literacy on young people's investment interest in the capital market. The study used a quantitative approach with a survey method of 250 respondents aged 18-30 years in the Jabodetabek area. The instrument was a Likert questionnaire measuring three dimensions of financial literacy: knowledge, attitude, and behavior. Data were analyzed using multiple linear regression. The expected results include identification of the most influential dimensions of literacy, as well as financial education recommendations. This research contributes to OJK policy and digital technology-based education as a form of protection for young investors.

Community empowerment is a strategy to strengthen the community's economy in order to improve the quality of life and socio-economic independence of residents, especially in areas with high poverty rates. This article aims to examine the impact of providing business capital on improving the community's economy in supporting the success of the program implemented by Muhammadiyah University Prof. Hamka. The implementation method is through a counseling approach on community empowerment. In addition, this program also encourages a sense of hard work and social solidarity. The results of the activities show an increase in socio-economics and can overcome poverty problems. Empowerment carried out by students also creates values ​​of mutual cooperation and social solidarity. Student involvement in capital assistance-based empowerment programs is a driver of economic change in society. Therefore, synergy is needed between the surrounding community and community institutions to create a just society and reduce poverty in certain areas.

ABSTRAK Ketahanan nasional menghadapi tantangan baru seiring dengan meningkatnya ancaman radikalisme dan terorisme di Indonesia. Dalam konteks ini, kearifan lokal berpotensi menjadi modal sosial yang efektif dalam memperkuat strategi pencegahan terorisme berbasis sosial-budaya. Penelitian ini menganalisis peran kearifan lokal dalam membangun ketahanan nasional melalui mekanisme preventif dan adaptif terhadap radikalisme. Menggunakan metode studi literatur sistematis dengan pendekatan kualitatif, studi ini mengidentifikasi nilai-nilai lokal seperti gotong royong , siri' na pacce , dan pela gandong yang berkontribusi dalam memperkuat ketahanan sosial. Hasil penelitian menunjukkan bahwa integrasi kearifan lokal ke dalam kebijakan keamanan menciptakan sinergi antara pemerintah, lembaga keamanan, dan masyarakat, serta pergeseran paradigma keamanan dari yang berorientasi negara (state -centric ) menjadi berbasis masyarakat ( society-centric ). Selain itu, kearifan lokal berperan sebagai fondasi cultural resilience dengan memperkuat kohesi sosial dan identitas inklusif. Namun, pendekatan implementasi ini menghadapi beberapa tantangan, seperti resistensi generasi muda, politisasi identitas, dan bias gender. Oleh karena itu, penelitian ini merekomendasikan penguatan kelembagaan adat, pengembangan indeks ketahanan budaya, serta adaptasi kreatif melalui digitalisasi konten lokal. Dengan demikian, pendekatan berbasis budaya dapat menjadi strategi transformatif dalam mewujudkan keamanan berkelanjutan (sustainable security).