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The training on computer network cabling serves not only to enhance students’ technical abilities but also to cultivate social values, collaborative behavior, and digital awareness within the school environment. The outreach activity conducted by students of Universitas Victory Sorong at SMA 2 Kabupaten Sorong aimed to strengthen students’ digital competence through the introduction of network devices and hands-on practice in creating LAN cables. The results indicate that this training effectively increased students’ understanding of computer network components, improved their practical skills in LAN cable assembly, and fostered cooperation and responsibility during group activities. From the perspective of Sociology of Education, the program contributed to the development of social capital by encouraging peer interaction, collaborative learning, and a deeper awareness of the role of technology in social life. This activity also addressed existing problems such as limited knowledge of network systems, lack of practical experience, and insufficient technology education in schools. Overall, the training led to improved technical comprehension, active participation, and enhanced social character formation. Therefore, computer network cabling training plays a significant role in promoting both digital literacy and social development among students in accordance with the principles of educational sociology.

Regional economic development requires understanding the structure and performance of economic sectors to create effective policies. PadangiCity, the capital of West SumatraiProvince, plays a strategic role in the regional economy. However, differences in sector contributions and growth indicate structural imbalances that need attention. This studyiaims to identify leading and potential economic sectors in Padang City to support sustainable development planning. The study uses Location Quotient (LQ), iDynamic Location Quotient (DLQ), and the Growth Ratio Model (GRM) to analyze secondary data on GrossiRegional Domestic Product (GRDP) at constant 2010 prices from 2020 to 2024, sourced from the CentraliBureau of Statistics of Padang City and West Sumatra Province. LQ results show that most sectors in Padang City are base sectors, especially business services, transportation and warehousing, ifinancial and insurance services, real estate, and wholesale and retail trade. DLQ analysis indicates that mining and quarrying, trade, transportation and warehousing, iinformation and communication, and health and social services have higher growth prospects than the reference region. GRM results show that trade, information andicommunication, real estate, health services, andiother services are leading sectors with good performance and growth potential. In contrast, agriculture, manufacturing, and construction are still lagging sectors. These findings highlight a structural shift in Padang City’s economy toward service-sector dominance and underline the need for sustainable, inclusive, and adaptive development policies to support long-term economic growth.

The Indonesian Civil Servants Cooperative (KPRI) plays an important role in enhancing member welfare and supporting the national economy. Nevertheless, increases in business volume and own capital do not necessarily translate into higher profitability, while the number of members an essential characteristic of cooperatives is also assumed to influence financial performance. This study aims to examine the effect of business volume and own capital on cooperative profitability, with the number of members acting as a mediating variable. A quantitative approach was employed using secondary data derived from the financial statements of KPRI in Bogor City during the 2020–2024 period. Purposive sampling was applied, resulting in 12 cooperatives with a total of 60 observations. Panel data regression analysis was conducted using EViews software, and mediation effects were tested using the Sobel test. The results indicate that business volume has a positive and significant effect on cooperative profitability, whereas own capital does not show a significant influence. The number of members has a negative and significant effect on profitability. Furthermore, the Sobel test confirms that the number of members does not mediate the relationship between business volume or own capital and cooperative profitability. These findings suggest that enhancing business activities and improving the quality of member participation are more critical for increasing cooperative profitability than merely expanding capital or membership size.

This systematic review maps how innovation, technology adoption, and Islamic entrepreneurial behaviors are intertwined and contribute to the SDGs. Searches in Scopus followed PRISMA 2020: of the 166 initial records, 46 were eliminated prior to screening; 120 filtered by title–abstract; 45 read in full; and 25 articles were analyzed in depth. Four RQs lead the synthesis: the form of innovation/adoption (RQ1), impact on behavior and performance (RQ2), and their relationship to the SDGs (RQ3). The findings show five complementary faces of innovation: (1) process-organization (knowledge management, open innovation; innovation capability), (2) sharia business/finance models (sharia venture capital, agricultural value chain finance), (3) financial and platform digitalization (fintech, Islamic crowdfunding), (4) technological innovation in business models (e.g., urban farming–aquaponics) that are value-framed, and (5) halal product/marketing innovation (halal assurance and halal trust). Behind that, the drivers are layered: individual values and psychology, Islamic HRM cultural orientation and organizational learning, Islamic finance architecture and regulation, and access to digital literacy and trust in the platform. The impact is multidimensional performance, access to ethical capital, halal market behavior, and social and religious environmental outcomes with strong contributions to SDG 8 and SDG 9, and footprints on SDGs 1–2, 3, 10, 11, 12, 13, 16, 17. This SLR offers an integrated financial innovation value framework and proposes SDGs micro-indicators; limitations mainly in the variation of measurements and the dominance of cross-section designs.

MSMEs Traditional culinary MSMEs play a vital role in the Indonesian economy through job creation, income equality, and preservation of local culture. However, limited capital, raw materials, and labor, as well as unsystematic production planning, mean that MSME production decisions are still intuitive, leading to inefficiencies and suboptimal profits. A case study of MSME Sostang Tijang Bruno, a Sundanese cireng producer, shows that cireng production is still based on experience without clear calculations, resulting in a mismatch between production and demand and waste of raw materials. This study aims to optimize cireng production volume using the Graphical Linier Programming method to maximize profits by considering constraints on raw materials, working time, and market capacity. Data were obtained through observation, interviews, and documentation. The decision variables were the production volume of original chicken-filled cireng and spicy chicken-filled cireng. The analysis results showed an optimal production combination of 2.93 kg of original chicken-filled cireng and 0.53 kg of spicy chicken-filled cireng with a maximum profit of Rp499,000 per day. This method is expected to help MSMEs make more efficient and rational production decisions

This study investigates the determinants of dividend payout policy in energy sector firms listed on the Indonesia Stock Exchange during the 2020–2024 period. Dividend policy is a critical issue in emerging markets, especially in capital-intensive industries with high investment needs and earnings volatility. The research examines whether profitability and ownership structure—specifically institutional and managerial ownership—significantly influence dividend payout decisions, considering firm characteristics. The study analyzes the effect of profitability, institutional ownership, and managerial ownership on the dividend payout ratio, while controlling for firm size and leverage. A quantitative approach is used, employing pooled ordinary least squares (OLS) regression on 245 firm-year observations. Dividend payout ratio is measured as dividend per share divided by earnings per share, profitability is proxied by return on equity, and ownership variables are expressed as shareholding proportions. Descriptive analysis and classical assumption tests precede hypothesis testing. The results show that profitability positively and significantly affects dividend payout, suggesting that firms with better financial performance tend to distribute higher dividends. Firm size also positively influences dividend policy, while leverage negatively impacts it, reflecting the role of financial capacity and capital structure. However, institutional and managerial ownership do not show significant effects on dividend payout decisions. The findings indicate that dividend policy in Indonesian energy firms is primarily driven by financial performance and structural characteristics rather than ownership-based governance mechanisms. This study offers sector-specific evidence that refines agency and signaling perspectives on dividend policy in emerging markets, with practical implications for managers, investors, and regulators.

This study examines the effect of Environmental, Social, and Governance (ESG) ratings on firm performance and the moderating role of ESG rating disagreement within the Indonesian capital market. Using a panel dataset of 63 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures firm performance with Tobin’s Q, ESG ratings from Refinitiv Eikon, and ESG rating disagreement as the standard deviation between Refinitiv and Bloomberg scores. The empirical results indicate that ESG ratings do not have a statis-tically significant effect on firm performance, and ESG rating disagreement does not significantly moderate this relationship. These findings suggest that ESG-related information has not yet been fully internalized into firm valuation in Indonesia, with current ESG practices perceived as largely symbolic rather than substantively integrated into corporate strategy. The study concludes that both ESG ratings and rating disagreement fail to serve as effective mechanisms for enhancing firm performance in the Indonesian context, reflecting the early-stage development and compliance-driven nature of ESG adoption in emerging markets.

Civil servant pension administration is a vital yet insufficiently studied public service function within decentralized governance systems, particularly in remote and peripheral local governments where administrative capacity and service accessibility are limited. Although pension policies are nationally standardized, their local-level implementation often reveals disparities in institutional resources, human capital, coordination mechanisms, and infrastructure, leading to uneven service quality and increased administrative burdens for retirees. This literature review aims to synthesize and critically examine scholarly discussions on civil servant pension administration from the perspectives of public service delivery, administrative capacity, and Public Human Resource Management (Public HRM), with a focus on remote and peripheral governance contexts. Employing a narrative–systematic literature review approach, the study analyzes peer-reviewed international journal articles using thematic analysis and conceptual synthesis. The review identifies four dominant themes: the procedural and coordination-intensive nature of pension administration; persistent administrative capacity constraints involving human resources, institutions, and systems; the exacerbating effects of geographic isolation and spatial inequality on service delivery; and the strategic yet underrecognized role of pension administration within public sector HRM and lifecycle governance. The findings suggest that pension administration challenges in remote regions reflect structural capacity mismatches inherent in decentralized systems rather than isolated implementation failures. This review contributes theoretically by integrating public service theory, administrative capacity, and Public HRM within a peripheral governance framework, and practically by emphasizing the need for context-sensitive, capacity-oriented pension service reforms to promote service equity, accountability, and organizational legitimacy in local governments.

Village-Owned Enterprises (BUMDes) are established to support the improvement of the local economy. One of the recurring challenges faced by BUMDes is capital availability, which is essential for business expansion and achieving shared objectives. This study aims to analyze the effect of cognitive bias on investment decisions through reward-based investment balance as a mediating variable. The study employed a sample of 165 BUMDes distributed across the Pati Residency, using a combination of purposive sampling and cluster sampling, where the selected BUMDes represented each district and involved investors from the local community or community groups. Data were collected from BUMDes located in five districts within the Pati Residency, and the analysis was conducted using SMART PLS. The results indicate that cognitive bias has a direct and significant effect on community investment decisions as well as on reward-based investment balance. Furthermore, reward-based investment balance was found to have a direct effect on investment decisions. The findings also confirm that reward-based investment balance mediates the relationship between cognitive bias and investment decisions.

This study aims to analyze the role of financial factors in encouraging corporate tax aggressiveness using a literature review approach. Taxes are a major source of government revenue, making tax aggressiveness an important issue in accounting and taxation research. This study applies the Systematic Literature review (SLR) method by examining previous studies related to leverage, capital intensity, and profitability in influencing tax aggressiveness. Data were obtained from scientific articles indexed in academic databases such as Sinta 2 and Scopus published between 2020 and 2024. The results show that leverage in several studies has a positive effect on tax aggressiveness because interest expenses can reduce taxable income. Capital intensity shows mixed findings, including positive, negative, and insignificant effects on tax aggressiveness. Profitability also presents inconsistent results across studies. Overall, financial factors have varying roles in influencing corporate tax aggressiveness, and factors such as leverage, capital intensity, and profitability play a very important role in determining how much a company engages in tax avoidance practices.

This study uses a bibliometric analysis based on Scopus data to map the literature on capital structure development for the period 2018–2023. Using articles from Q1 and Q2 indexed journals selected using the PRISMA 2020 guidelines, this study examines publication trends, dominant keywords, and theme evolution using VOSviewer. The results show a shift in focus from classical theories (such as trade-off and pecking order) to contemporary issues such as ESG, green finance, and digitalization. In addition, the majority of studies are still dominated by developed countries, while contributions from developing countries are still limited. These findings highlight the need for a contextual approach and updating of theoretical models in capital structure research, as well as providing an initial foundation for empirical studies in the technology sector of developing countries.

This study aims to examine the influence of marketing content on business performance with moderation in price strategy and CRM. This research design is quantitative research with primary data in the form of the calculation of assets, turnover, and capital owned by MSMEs in Purworejo Regency. The data collection technique uses library research and documentation techniques. The population in this study is MSMEs that are members of the Purworejo Regency MSME Forum in 2025, amounting to 1,819 business actors. The sampling technique used is the Slovin formula so that the sample for this study is 67 business actors. The results of the study show that marketing content and CRM have an impact on business performance, Price Strategy has no impact on business performance and both price strategy and CRM strengthen the relationship between marketing content and business performance. Future studies may explore the deeper dynamics of these variables in other regions or sectors to gain further insights into effective business management practices.

This study aims to analyze the interrelationship between profitability, capital structure, firm size, and tax avoidance. It employs a descriptive analysis method combined with a literature review approach. The study draws upon various prior empirical studies indexed in Sinta 2 and Scopus Q2 from the period 2021–2024, as well as relevant secondary data sources. This approach is intended to provide a comprehensive understanding of the factors influencing firms’ propensity to engage in tax avoidance practices. The results of the literature review indicate that there is a relationship between firms’ tendency to engage in tax avoidance and profitability, capital structure, and firm size. Higher profitability leads to increased tax burdens, thereby encouraging management to implement tax planning strategies in an effort to reduce the tax liabilities that must be settled. Furthermore, firms with higher proportions of debt and equity tend to have greater flexibility in managing their financial policies, which may influence their tax strategies. In addition, larger firms typically possess greater resources and broader access to professional expertise, enabling them to better identify and exploit opportunities for tax avoidance in order to maintain cash flow stability. It is expected that this study will contribute theoretically to the development of the literature on taxation and corporate finance. Moreover, the findings are anticipated to serve as a consideration for regulators in formulating more effective tax supervision policies.

This study to analyze the effect of Non Performing Loan (NPL), Capital Adequacy Ratio (CAR), and Net Interest Margin (NIM) on Return on Assets (ROA) with Operating Expenses to Operating Income (BOPO) as an intervening variable at PT Bank Rakyat Indonesia (Perser) Tbk. This research employs a quantitative approach using secondary data obtained from the annual financial statements of Bank BRI for the period 2015-2024. The data analysis method used in this study is Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), which allows the examination of both direct and indirect relationship among variables in the research model. The independent variables consist of NPL, CAR, and NIM, the intervening variable is BOPO and the dependent variable is ROA. The results indicate that NPL has a positive effect on BOPO, suggesting that higher credit risk leads to increased operational costs. CAR and NIM have a negative effect on BOPO, indicating that adequate capital and effective interest income management improve operational efficiency contributes to increased bank profitability. The findings also confirm that BOPO mediates the relationship between NPL, CAR, and NIM on ROA. This study is expected to contribute to the academic literature on banking financial management and provide practical insights for bank management in enhancing operational efficiency and sustainable profitability.

Stunting is a major public health problem that reflects chronic malnutrition and adversely affects children’s physical growth, cognitive development, and future productivity. The first 1,000 days of life represent a critical window during which stunting develops and determines long-term health outcomes. This study aims to review evidence on the determinants of childhood stunting and the effectiveness of prevention interventions within public health policy frameworks in Indonesia.A literature review was conducted using peer-reviewed articles, policy documents, and national reports published in the last decade. The literature was analyzed to identify key risk factors, intervention strategies, and policy impacts on stunting reduc-tion.The findings show that stunting is primarily driven by inadequate dietary intake, low socioeconomic status, limited caregiver nutrition knowledge, and poor access to health and sanitation services. National data indicate a decline in stunting prevalence in Indonesia from 24.4% in 2021 to 21.6% in 2022. Evidence consistently highlights that integrated interventions targeting the first 1,000 days of life, including maternal nutrition improvement, breastfeeding promotion, appropriate complementary feeding, and multisectoral collaboration, are effective in reducing stunting.In conclusion, reducing childhood stunting requires sustained, integrated, and policy-based interventions that prioritize early-life nutrition to improve human capital and support long-term national development.

The purpose of this study was to examine the contribution of perceived organizational support to teachers’ psychological capital. This study employed a quantitative approach with a correlational design to analyze the relationship and the magnitude of contribution between the variables under investigation. The participants of this study were teachers working in one district in West Sumatra Province, which was selected to represent the organizational conditions of educational institutions in the region. The sampling technique used was area sampling, refined with proportional sampling, resulting in a total sample of 302 teachers from various educational units. Data were collected using the Psychological Capital Questionnaire to measure teachers’ psychological capital and the Survey of Perceived Organizational Support to assess teachers’ perceptions of organizational support. The collected data were analyzed using statistical analysis techniques to determine the contribution of the independent variable to the dependent variable. The results of the data analysis indicated that perceived organizational support contributed 23.1% (R² = 0.231) to teachers’ psychological capital. These findings suggest that organizational support plays a significant role in enhancing teachers’ positive psychological conditions in carrying out their professional duties.

Savings and Loan Cooperatives (KSP) play a vital role in expanding community access to capital, especially within the informal sector. Nevertheless, non-performing loans remain a persistent challenge that can threaten liquidity and long-term institutional sustainability. KSP CU Mera Ndi Ate faces similar issues, which are assumed to stem not only from administrative weaknesses but also from members’ perceptions and behavioral factors. This research aims to examine the potential causes of non-performing loans through text-based sentiment analysis using an unsupervised learning approach. A quantitative method with a data mining framework was applied. Data were gathered through interviews, observations, documentation, and 200 customer opinion texts processed using the Orange Data Mining application. The analytical stages included preprocessing, corpus development, feature extraction, sentiment clustering, and visualization. Because the dataset lacked predefined labels, unsupervised learning was used to identify naturally emerging sentiment patterns. Findings reveal a predominance of critical sentiments related to credit assessment procedures and service quality. The highest sentiment score (75) concerned insufficient creditworthiness evaluation, followed by concerns about service efficiency (66.6667). These insights suggest that improving assessment accuracy and service quality may help reduce non-performing loans.

Rainfall is a crucial factor in the stability of the Earth's ecosystem and has a significant impact on agriculture, forestry, energy, and water management. However, increasingly unstable climate change makes rainfall patterns difficult to predict accurately using traditional methods. The city of Medan, the capital of North Sumatra Province, has a tropical rainforest climate with an average annual rainfall of approximately ±2200 mm and an average temperature of 27°C. Significant weather fluctuations in this area can trigger flooding when rainfall increases and cause water shortages when rainfall decreases (BMKG, 2021). Therefore, a prediction approach that can manage non-linear and dynamic data is needed. Artificial Neural Networks (ANN) are one of the reliable machine learning methods for detecting data patterns. By using the backpropagation algorithm, the model can gradually reduce prediction errors, making it widely used in weather forecasting applications. In this regard, this study uses ANN with the backpropagation method to forecast monthly rainfall in Medan City by utilizing data from 2022–2024 as training and testing data.

This study was conducted with the aim of evaluating the dynamics of the financial condition of PT Indofood Sukses Makmur Tbk over a five-year period, namely from 2019 to 2023. This writing applies a quantitative descriptive methodology sourced from secondary data through audited annual financial reports. The main instruments in this data analysis include three pillars of financial ratios: Current Ratio (CR) as a representation of the liquidity aspect, Debt to Asset Ratio (DAR) to measure the level of solvency, and Return on Equity (ROE) as a benchmark for the effectiveness of the company's profitability. Through annual calculations and trend analysis, this study captures the development of the issuer's performance longitudinally. The results of the observation show a significant strengthening in the company's liquidity position, where the Current Ratio jumped from 127% in 2019 to 192% at the end of the 2023 period. In line with that, the solvency profile shows fundamental improvements; Debt reliance, which had reached 51% in mid-2020-2021, was successfully reduced to 46% in 2023. Meanwhile, the company's profitability demonstrated stable resilience, with a consistent ROE of 10% to 13%, despite fluctuations due to operational cost dynamics. Overall, PT Indofood Sukses Makmur Tbk demonstrated excellent financial health through strategic capital and asset management. As a sustainability measure, management is advised to continue optimizing current assets and tightening cost efficiency to secure future profit margins.

This study aims to analyze the transformative impact of digitalization and technology in the manufacturing sector on improving operational efficiency, particularly in budgeting and resource utilization, as well as to identify the main barriers to technology adoption. Using a Literature Review and Case Study Analysis of secondary data (journals, company reports, and industry publications), it was found that digitalization and Automation supported by Artificial Intelligence (AI) fundamentally transform budgeting functions. This transformation has been shown to improve budget accuracy by up to 50% (reducing human errors) and process efficiency by up to 25%, turning budgets from static documents into adaptive and predictive control tools. Positive impacts are also observed in operations through increased production capacity (revenue surge) and the implementation of Predictive Maintenance, which reduces expenditure and asset downtime, in line with the principles Cost Efficiency and Lean Manufacturing. Nevertheless, the adoption of advanced technology faces significant obstacles, namely high initial capital investment and skill gaps among the workforce. It is concluded that the success of digitalization heavily depends on strategic budget planning to overcome capital barriers and adequate allocation of funds for Human Resource (HR) training to support effective collaboration between humans and machines.