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The study was conducted to investigate how profitability, capital structure, and company size affect company value, company size acts as a moderator variable. There are independent variables Profitability and Capital Structure and dependent variables, Company Value, while Company Size acts as a moderator factor. The study focused on companies in the healthcare sector listed on (IDX) from 2021 to 2023, and identified 13 companies that met the established criteria, resulting in a total of 39 observation data points. The analysis used the panel data regression method, with Econometric Views (Eviews). The findings of this study reveal that profitability has a significant positive impact on company value. The value of a company is positively influenced by its capital structure. In addition, company size plays an important role in moderating profitability and company value, as well as the relationship between capital structure and company value. This study is a valuable consideration for investors and shareholders when evaluating financial statements to make investment decisions.

The purpose of this research is to analyze the relationship between financial performance, green accounting, and capital structure. The research covered 72 food and drink producers that were listed on the BEI in the years 2019–2022. Twenty businesses were chosen through a purposeful sampling process. Multiple linear regression analysis of secondary data is performed in SPSS 26. According to research, green accounting helps companies improve their financial performance by financing large environmental costs. Financial performance is impacted by capital structure, which in turn increases profits and debt levels. Revenue growth, however, has no bearing on bottom-line results

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).

This study examines the influence of leverage, profitability, and capital structure on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Earnings management has become a central issue in financial reporting, as it reflects managerial discretion in presenting financial information that may not fully align with the company’s actual economic condition. Understanding the determinants of earnings management is therefore essential to enhance transparency, credibility, and stakeholder trust in corporate financial reports. The research employed a quantitative approach using multiple linear regression analysis, with data processed through SPSS version 25. The sample consisted of 104 company-year observations, which were selected using purposive sampling techniques and subsequently refined through outlier testing to ensure data validity and reliability. The independent variables analyzed were leverage, profitability, and capital structure, while earnings management served as the dependent variable. The empirical findings demonstrate that leverage and profitability exert a significant influence on earnings management practices. Specifically, companies with higher leverage tend to engage in earnings management as a mechanism to meet financial obligations and reduce the risk of violating debt covenants. Similarly, higher profitability motivates managers to manipulate earnings in order to sustain investor confidence and maintain a favorable corporate image. In contrast, capital structure is found to have no significant effect on earnings management, indicating that financing decisions between debt and equity may not directly influence managerial behavior in financial reporting. These results highlight the importance of monitoring leverage and profitability indicators as potential predictors of earnings management. For corporate management, the findings suggest the need to implement stronger internal control systems and uphold ethical financial practices. For investors and regulators, the study provides useful insights into assessing company performance beyond reported earnings, thereby supporting more informed decision-making and promoting the integrity of capital markets.

This study aims to explain the strength of social capital owned by Nurdin in political contestation in 2016. This type of research is a descriptive qualitative study to explore the strength of social capital in the transformation of village head leadership. Meanwhile, the approach used is the phenomenological approach The results of this study indicate that the previous leadership style that the author limits only captures the leadership style for the period 2002-2009. During the 2002-2004 period, when Karaeng Oddang was in charge, in his leadership he tried to be more democratic, but the domination of his father (Karaeng Manna) was still strong at that time. Likewise with Aji Awaluddin 's karaeng leadership style, he was a typical leader who was considered by the community to be very good and realized democratic values ​​during his tenure as head of Kindang village for the 2004-2009 period. In 2009-2016, this was where leadership transformation took place. Photographing Nurdin's leadership style for the period of 2009 cannot be separated from appreciation and praise. However, this criticism did not have an impact on the 2016 village head election. Nurdin won the pilkades again.  Nurdin's strength of social capital in the election has won him victory. The rise of primordial sentiment among ordinary people (tumaradeka) as Nurdin's strength, and on the other hand the rise of negative stereotypes against karaeng that spread to the issue of group identity and the strong strength of social networking capital, bonding, bridging and linking greatly colored the 2016 pilakdes. Social capital security control is a selling point for Nurdin so that he can get support from the community compared to other candidates who are deemed unfit and unable to anticipate security in Kindang village.

There is a large correlation between its economic development and a country’s capital market. The capital market connects individuals with potential investments and helps businesses obtain the necessary financing. The way investors view a company’s growth potential is reflected in its stock valuation. Stock price fluctuations are influenced by several factors, including effective Good Corporate Governance (GCG), capital structure, and financial performance. By examining the impact of GCG, financial performance, and capital structure, this study aims to provide clearer guidelines on how companies in the financial sector of the IDX can influence stock prices from 2020 to 2024. The quantitative method used is multiple linear regression analysis. The study found that stock values ​​were significantly influenced by these three factors, both separately and when combined. These three variables explain a quarter of the variance in stock prices (measured by the Adjusted R² value of 0.256), while the remaining variation is due to variables outside this study. Whether you are an investor or a business leader, these findings can help you make better financial and governance choices and will pave the way for further research.

Femur fracture is a condition where there is discontinuity or loss of part of the femur bone, To overcome this, physiotherapy can contribute to reducing pain, reducing edema, increasing joint range of motion, and strengthening muscles. Objectives: physiotherapy can contribute to reducing pain, reducing edema, increasing joint range of motion, and strengthening muscles. Physiotherapy modalities that are often used for this condition include Transcutaneous Electrical Nerve Stimulation (TENS), Ultrasound, and exercise. Results: after 6 times of therapy, a decrease in tenderness T1:5 and T6: 4, motion pain T1: 7 and T6: 2. ROM knee extension/flexion T1: S: 5°-0°-40°, T6: S: 0°-0°-100°. Conclusion: Administration of TENS, ultrasound and exercise can reduce pain, increase ROM in post fracture of 1/3 Distal femur.

This study aims to analyze the effect of liquidity, capital structure, and profitability on firm value in garment and textile companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Firm value is an important indicator that reflects the company's performance and prospects in the capital market, so it is influenced by various internal factors, including liquidity, capital structure, and profitability. This study uses a quantitative approach with multiple linear regression analysis methods. The research sample was selected by purposive sampling based on the criteria of companies that had complete financial data during the study period. Secondary data were obtained from annual financial reports published on the IDX. Prior to regression analysis, a classical assumption test was performed to ensure the validity of the model. The study shows that capital structure and profitability have a significant effect on firm value, while liquidity has no significant direct effect. These findings indicate the importance of managing capital structure and increasing profitability to increase firm value in the garment and textile sector. This research is expected to be a reference for company management and investors in making strategic decisions amid the challenges of an increasingly competitive industry.

Good Corporate Governance (GCG) is the main pillar in maintaining investor trust and capital market stability. In the midst of dynamic capital market developments, the principle of transparency and accountability is a key element in building public trust and ensuring investor protection. Law No. 40 of 2007 concerning Limited Liability Companies (UUPT) as the main legal framework for regulating corporate entities in Indonesia, has a strategic position in regulating the implementation of Good Corporate Governance (GGC) principles, especially in the capital market supported by public companies. This study aims to examine the legal implementation of transparency and accountability obligations in Good Corporate Governance (GCG) as regulated in the UUPT and linked to the obligations of public companies in the capital market. This study applies a normative legal approach with a descriptive analysis method to statutory regulations, legal literature, and literature studies from five journals and five relevant law books. The results of this study indicate that the UUPT has emphasized the responsibility of corporate organs in implementing the principles of openness and accountability. Therefore, stricter supervision and strict enforcement of sanctions are needed so that the principles of Good Corporate Governance are truly implemented in real terms.

Economic empowerment of coastal communities in Indonesia is essential to improve welfare and reduce social inequality. This study explores the role of technology and access to capital in driving economic empowerment in coastal areas. The method used is a literature study to analyze how technology improves productivity, and how access to capital supports business development. The results of the study show that the use of information and communication technology, as well as inclusive savings programs, have made significant contributions to increasing income and quality of life in coastal communities. Challenges such as poor infrastructure and limited education need to be addressed to achieve full potential in economic empowerment.

Frozen shoulder is a musculoskeletal disorder of the glenohumeral joint characterized by pain, stiffness, and decreased range of motion, generally occurring at the age of 45-60 years and often associated with low physical activity or comorbid diseases. This study aims to evaluate the effectiveness of physiotherapy interventions in the form of a combination of ultrasound, Transcutaneous Electrical Nerve Stimulation (TENS), muscle release, and exercise therapy in a 72-year-old male patient with left frozen shoulder. The method used is a case study with interventions including ultrasound, TENS, muscle release, and active, passive, isometric, pendulum, walking finger, and passive stretching exercises given during three meetings. The results showed a decrease in silent, pressure, and motion pain, as well as a decrease in the SPADI score indicating an increase in shoulder function. The implications of this study indicate that the combination of electrotherapy and exercise therapy modalities can provide positive results in reducing pain and increasing functional activity in cases of frozen shoulder, although further research is needed with more varied intervention designs and durations to strengthen these findings.

As countries located in the Asian region, Malaysia and Indonesia each have their own investment appeal. Over time, many investors have shown a stronger preference for investing in Malaysia rather than Indonesia. This phenomenon is influenced by various factors, making it a compelling subject of study. This research aims to examine the distinguishing factors in the investment appeal of Malaysia and Indonesia, particularly from the perspective of the positive legal systems in both countries. The objective of this study is to understand the legal regulations governing investment in Indonesia and Malaysia and to determine which regulatory framework is more attractive to investors. The research employs a normative juridical method using a comparative law approach. Data were collected from primary legal materials such as legislation and secondary sources such as books, journals, and previous studies through a literature review. The data were then analyzed descriptively and comparatively. The research findings indicate that Malaysia's investment regulatory framework is more attractive to investors compared to that of Indonesia. This is primarily due to the greater stability of Malaysia’s investment regulations and their relatively infrequent sudden changes. Furthermore, Malaysia’s legal system, which is based on common law, offers greater flexibility to foreign investors. The ease and stability of regulations in Malaysia make it a more preferred investment destination. These findings offer valuable input for the Indonesian government to improve its investment regulatory framework.

Background: Bell's Palsy is a condition of facial muscle weakness due to inflammation or damage to the VII cranial nerve (facial nerve), which is classified as a primary acute idiopathic lower motor neuron (LMN) type. This condition is characterized by unilateral facial paralysis and pain in the mastoid area, which can affect the patient's quality of life. Method: This study design used a case report method which observed one patient with a case of Bell Palsy Right. Physiotherapy intervention was carried out during four meetings at Dr. Moewardi Hospital, with therapy modalities including Transcutaneous Electrical Nerve Stimulation (TENS), massage, and mirror exercise. Evaluation was carried out using the Numeric Rating Scale (NRS) for pain, Manual Muscle Testing (MMT) for facial muscle strength, and the Ugo Fisch scale for functional ability. Results: This study shows that physiotherapy treatment during 4 meetings resulted in decreased pain, increased muscle strength, and increased functional ability with Bell palsy. Conclusion: Physiotherapy interventions in the form of TENS, massage, and mirror exercise are effective in reducing pain, increasing muscle strength, and improving functional abilities in patients with Bell's Palsy Right.

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

Inadequate breast milk production remains a significant challenge in achieving exclusive breastfeeding success during the postpartum period. This study aimed to analyze the effectiveness of oxytocin massage intervention on breast milk quantity among postpartum mothers at Hospital X. A quasi-experimental design with one-group pretest-posttest approach was employed, involving 17 postpartum mothers who met the inclusion criteria. Data collection utilized demographic questionnaires and measuring instruments to assess milk volume before and after the intervention. Oxytocin massage was performed using back massage technique for 30-60 minutes duration. Statistical analysis employed Wilcoxon signed-rank test due to non-normal data distribution. Results demonstrated significant improvement in milk volume from mean 12.95 ml (pretest) to 50.59 ml (posttest) with p-value 0.000 (p<0.05), indicating statistical significance. The intervention showed substantial effectiveness with approximately 291% increase from baseline condition. These findings suggest that oxytocin massage represents an effective non-pharmacological modality for optimizing lactogenesis through neurohormonal stimulation mechanisms, supporting milk ejection reflex enhancement in postpartum mothers.

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

Adolescent Idiopathic Scoliosis (AIS) is the most common progressive musculoskeletal disorder among adolescents, characterized by a lateral curvature of the spine with an unknown cause. This condition often results in postural asymmetry, chronic low back pain, and reduced mobility. This case report involves a 17-year-old female high school student diagnosed with AIS, presenting with lower back pain and functional limitations. The physiotherapy intervention included three sessions over two weeks, utilizing Microwave Diathermy (MWD) as a physical modality, along with Schroth method and strengthening exercises. The outcomes demonstrated a reduction in pain intensity, improved muscle strength, increased spinal mobility, and enhanced thoracic expansion. Additionally, the patient showed an improvement in quality of life as measured by the Scoliosis Research Society-22 (SRS-22) questionnaire. These findings suggest that structured conservative physiotherapy, combining physical modalities and specific exercises, is effective in alleviating clinical symptoms, improving postural awareness, and supporting the functional well-being of AIS patients. This case highlights the importance of early and consistent physiotherapeutic intervention to manage symptoms and potentially slow curve progression.

Carpal Tunnel Syndrome (CTS) is a peripheral neuropathy disease that occurs due to compression or pressure on the median nerve which causes narrowing of the carpal tunnel. Common symptoms of CTS are pain, numbness, and paresthesia which usually spread to the fingers, especially the thumb, index finger, and middle finger. To determine the effectiveness of non-operative therapy in cases of Carpal Tunnel Syndrome using modalities of tools and exercise therapy in the form of nerve gliding exercise, free exercise with resistance, hand grip, and manual therapy techniques. Case report study is used as a research method by taking samples from 1 patient with a case of Carpal Tunnel Syndrome (CTS). The measuring instruments used are Visual Analog Scale (VAS) for the pain scale, Manual Muscle Testing (MMT) to measure muscle strength, Goniometer to measure Range Of Motion (ROM), and Wrist Hand Disability Index (WHDI) to measure functional activity ability. After the implementation of the 3rd therapy there were changes, namely decreased pain, increased muscle strength, increased ROM and increased functional activity.  This case study shows that there is effectiveness in providing exercise therapy, manual therapy and electrotherapy in cases of Carpal Tunnel Syndrome (CTS).

Economic development in today's world has grown rapidly, leading to numerous changes in human life. By investing in the capital market, it becomes one of the alternatives for financing the community's economy and is easily accessible to the public. One of them is to invest in bond securities in issuer companies. However, by purchasing bonds in the capital market with the issuer company, in addition to providing benefits through interest rates, there are risks, including if the issuer company goes bankrupt. Under these conditions, the holder of the unsecured bond will be positioned as a concurrent creditor, whose repayment is made after the separatist and preferred creditor. Although not guaranteed collateral, bondholders still obtain legal guarantees of their rights through information disclosure, the role of trustees, and arrangements within the applicable legal framework.

Internal trafficking or insider trading is a form of prohibited securities transactions in the capital market, because it violates the principle of transparency which is the main basis for capital market activity.  The background of this study is the rise of insider trading practices in securities trading activities.  The main purpose of this study is to analyze how the completion system of the practice of insider trading is running and how legal protection can be given to investors who are victims.  This study uses a normative juridical approach by comparing applicable regulations.  The results of the study show that investors who suffer losses due to insider trading can file a lawsuit against the law as a legal step to obtain legal protection