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F Putra; Fifi Musfiroh; Raditya Raditya; Hani Nur Azkiya; Rizkita Mutiarani

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to enhance the understanding of local business actors in Kanekes Village (Baduy Luar) regarding the implementation of a sales information system to support the management and marketing of traditional handicraft products. The main problems faced by partners include unstructured transaction recording, low utilization of sales data, and business management that is still based on memory. The implementation method uses a participatory approach through socialization, training, hands-on practice, and mentoring, with data collection techniques carried out through interviews and field observations. The activity was conducted on April 17, 2026, involving MSME handicraft actors as the main partners. The results show an increase in business actors’ understanding of the importance of sales recording systems as a basis for business management. Participants began to be able to record transactions in a more structured and simple manner and utilize sales data to monitor business performance and identify the most in-demand products. In addition, there was a shift in business management patterns from memory-based to simple data-based systems. This activity also encouraged improvements in digital literacy through the introduction of social media utilization and digital marketing strategies. Overall, this program contributes to strengthening the capacity of business actors and supporting the more effective and sustainable development of traditional product marketing. Keywords: Community Service, Msmes, Sales Information System, Baduy Luar, Digital Marketing

Rafeylah Areefa Elya; Risma Anita Puriani

Jurnal Inovasi Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Adolescence is a transitional period marked by rapid biological, psychological, and social changes, which often lead to various problems for individuals, particularly at the high school level. This study aims to analyze the role of guidance and counseling services in addressing these issues using a literature review approach. The method employed is a systematic literature review of relevant scientific publications from 2020 to 2026. The data collection process was carried out through the search, selection, and evaluation of literature related to student issues and guidance and counseling services in schools. The research findings indicate that students face various challenges, such as difficulties in learning, low academic ability, academic stress and anxiety, as well as social-emotional issues influenced by internal and external factors. Guidance and counseling services play a role in supporting students to self-reflect, overcome problems, and optimize their potential through preventive, curative, and developmental approaches. The success of these services is also supported by the role of counselors, collaboration with other teachers, and parental participation. However, in practice, there are still a number of obstacles, such as limited human resources, a lack of coordination, and an incomplete understanding of the functions of these services. Therefore, efforts are needed to improve implementation and cooperation so that guidance and counseling services can operate more efficiently.

Bimo Tangke Padang; Salmi Silambi; Sance Syakema

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

One of the most common problems faced by students is academic procrastination. This issue often leads to increased stress, poor academic performance, and difficulties in self-control. This study aims to examine academic procrastination behavior and evaluate the Solution Focused Brief Counseling (SFBC) approach as an alternative intervention. The research was conducted using a qualitative approach in the form of a literature study. Data were obtained from various relevant scientific sources, including national and international journals, reference books, and previous research findings published within the last ten years. The data were analyzed using a content analysis technique by organizing the information into several main themes, including the factors causing academic procrastination, its impact on students, and the effectiveness of SFBC implementation. The findings indicate that academic procrastination is influenced by internal factors, such as low learning motivation, weak self-control, and poor time management skills. External factors also include an unconducive learning environment and a lack of social support. In addition, the results show that the SFBC technique helps students reduce task-delay behavior by setting clear goals, strengthening self-potential, and developing realistic solution plans. Therefore, SFBC can be considered a relevant and effective approach in guidance and counseling services to address academic procrastination.

Sofia Maharani; Zulfa Nurfadhilah Ardalia Putri

Jurnal Inovasi Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Education is a crucial aspect for individuals; however, in reality, many students face learning obstacles such as low motivation and academic procrastination, which can hinder their psychological development. This literature review aims to analyze the effectiveness of various Guidance and Counseling (GC) services in addressing students’ learning problems and to identify the most prevalent and efficient strategies. The research method used was a literature review of 20 scientific articles from accredited journals and academic books published over the past ten years. Data analysis was conducted thematically to map patterns and trends in the effectiveness of interventions. The results indicate that GC services significantly contribute to addressing learning difficulties through four primary models: group counseling, individual counseling, classroom guidance, and comprehensive services. Group counseling was found to be the most widely used and effective service in enhancing students’ learning motivation and social interaction through group dynamics. Meanwhile, individual counseling proved effective for addressing personal and specific issues such as truancy and procrastination. Although effective, the implementation of guidance and counseling services still faces challenges in the form of a limited number of counselors and suboptimal time management. The implications of this study emphasize the need to optimize group services as a primary strategy, as well as increased support from schools and parents to create preventive and comprehensive interventions.

Nova Liswanty; Tri Wahyuni Pattola; Bustamin B; Basri Basri

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of information technology encourages government agencies to switch from manual systems to digital systems that are more efficient and accurate. One important aspect of office administration is recording the absence of village officials, which is often done conventionally so it is prone to errors, data manipulation, and takes longer in the recapitulation process. Based on these problems, this research designs and implements a Qr-Code based attendance system at the Palatta Village Government Office. The design of this system is to provide a faster, more accurate and transparent attendance solution by utilizing Qr-Code technology which is integrated into a web-based application. The system is built with main features such as user login, Qr-Code scanning, attendance history, as well as an admin dashboard to manage data and generate reports. The results of implementation and testing using the Black Box method show that all functions run as required. Testing on users also shows that the system is easy to use, speeds up the attendance process, and helps admins in monitoring and recapitulating data. Thus, this Qr-Code attendance system is suitable to be implemented as a substitute for manual methods to increase work efficiency and discipline in the village office environment.

Elya Riza Pahlevi; Arnelia Dwi Yasa; Nyamik Rahayu Sesanti

Jurnal Inovasi Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study was conducted to evaluate the numeracy skills of second-grade students in mathematics lessons involving addition and subtraction of currency. This research is classified as descriptive qualitative. Data collection methods included observation, document collection, and the use of student worksheets. The data analysis employed the Miles and Huberman technique. The data were collected in the form of student worksheets in mathematics lessons in second-grade students at Urek-Urek 2 Elementary School, Malang Regency, with 12 students participating. The analysis revealed three categories of student numeracy ability. These three categories represent numeracy ability groups, divided into low (0-55), medium (55-75), and high (75-100). Based on the results of the second-grade students' numeracy ability evaluation, it can be concluded that the majority of students at Urek-Urek 2 Elementary School have high numeracy ability. The results from the student worksheets indicate that three students are in the low numeracy ability category, two students are in the medium category, and seven students are in the high numeracy ability category. Referring to the questions given, students generally understood the context of the questions, which relate to everyday activities. This demonstrates their ability to think critically to solve problems.

Monalisa Noe; Perry Zakaria; Auli Irfah

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2026 Pusat riset dan Inovasi Nasional

This study aims to analyse the difficulties experienced by students in learning about flat-sided three-dimensional shapes. The research method employed is descriptive with a qualitative approach. The data collected in this study were obtained from students’ difficulty tests and interview results. The research subjects were Year 8 pupils at SMP Negeri 2 Ponelo Kepulauan in the 2024/2025 academic year. The interviews were conducted by selecting three questions related to difficulties in learning mathematics, with one student chosen as a respondent to be interviewed on 26 August 2025. The indicators used to assess students’ learning difficulties were: facts, principles, concepts, and operations. The research results indicate that students with the lowest marks demonstrated limitations in mastering all the indicators measured when solving mathematics problems on the topic of flat-sided three-dimensional shapes. During the interview, students with the lowest marks experienced difficulties despite the use of effective teaching methods. This was because they paid insufficient attention to what the teacher was explaining.

Ade Andriyana; Vincencius Surani; Srimiyati Srimiyati

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Bronchopneumonia is a type of infection of the lower respiratory tract that often occurs in children, especially toddlers. This disease is characterized by inflammation of the bronchioles and lung tissue which triggers increased production of secretions in the airways. The buildup of secretions often causes nursing problems in the form of ineffective airway clearance, which is indicated by ineffective coughing, rapid breathing, shortness of breath, and the appearance of additional breath sounds such as rales. Chest physiotherapy in children was carried out to evaluate the effectiveness of the clapping technique in helping to clear the airway in bronchopneumonia patients. The method applied in evidence-based practice (EBP) uses case studies with a nursing care approach. Intervention was given to three patients with a diagnosis of bronchopneumonia for three days, with a duration of approximately 1-2 minutes in each area of ​​the chest. Evaluation is carried out using a stethoscope and measuring time (clock), with the results recorded on an observation sheet. After chest physiotherapy (clapping), the three patients showed improvement in airway clearance, which was indicated by respiratory frequency returning to normal, no additional breath sounds (ronchi), and reduced secretion production. Based on these results, it can be concluded that the application of EBP through chest physiotherapy is effective in increasing airway clearance in bronchopneumonia patients.

Titis Widowati; Benny Sigiro; Bambang Agus Diana

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

The presence of BUMDes is an important factor in improving the economy and community independence, such as through the village savings and loan program. However, the lack of socialization and inaccurate targeting of program recipients are problems that have implications for BUMDes capital turnover. This study aims to explain the optimization of the savings and loan program in BUMDes in realizing the economic independence of the community of Kalimanah Kulon Village, Kalimanah District, Purbalingga Regency. This study uses a qualitative case-study approach. Data were obtained through interviews, observations, and document analysis. The results show that the BUMDes savings and loan program is able to increase village income and community welfare, although it is still not optimal. In its implementation, there are several obstacles that have the potential to hinder the implementation of this program, including the issue of inadequate human resources, minimal business planning and innovation, and low community participation in loan repayment and BUMDes business management. Therefore, adequate planning by the village government to increase the capacity of managers and community participation, as well as strengthening institutions and collaboration with relevant stakeholders in BUMDes business management are important prerequisites for optimal program achievement. In addition, intensive and ongoing outreach to all levels of society regarding BUMDes programs is needed to ensure BUMDes can more optimally fulfill their role in improving village welfare and independence.

Yohanes Jonathan Anggul; Feronika Ratu; Mernon Yerlinda C. Mage

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Students in the transition period are vulnerable to experiencing mental health problems and tend to self-diagnose due to easy access to information and low mental health literacy. This research aims to determine the relationship between mental health literacy and the tendency to make a diagnosis in students at the Faculty of Public Health, Nusa Cendana University, Kupang. This type of research is quantitative research with a correlational approach. Respondents in this study numbered 301 people using probability sampling techniques. Data collection techniques used the mental health literacy scale and self-diagnosis scale. Data analysis uses the product moment correlation test. The research results show that there is a significant negative relationship between mental health literacy and self-diagnosis (r = -0.846 < 0.05), which means that the higher the mental health literacy, the lower the tendency for self-diagnosis in students, and vice versa. In addition, mental health literacy contributed 71.6% to the tendency of self-diagnosis. It is hoped that students not only have a high level of mental health literacy but also quality, so that they realize that self-diagnosis is an inappropriate action and students are expected to take advantage of available professional mental health services.

Icha Atmasari; Tysa Runingsari

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Hypertension is one of the most common health problems among the elderly and has the potential to cause serious complications such as heart disease and stroke. Dietary patterns and lifestyle factors are known to play an important role in increasing blood pressure, particularly fat intake and sleep quality. This study aimed to analyze the relationship between fat intake and sleep quality with the incidence of hypertension among elderly individuals in the coastal area of Tuban District. This study used an analytical observational design with a case-control approach. The total number of respondents in this study was 136 elderly individuals, consisting of 68 cases (elderly with hypertension) and 68 controls (elderly without hypertension). Data on fat intake were obtained using a 24-hour food recall method, while sleep quality was measured using the Pittsburgh Sleep Quality Index (PSQI) questionnaire. Data were analyzed using the Pearson Chi-Square test with a significance level of α ≤ 0.05. The results showed that there were significant relationships between fat intake (p = 0.000) and sleep quality (p = 0.000) with the incidence of hypertension among the elderly in the coastal area of Tuban District. Elderly individuals with high fat intake and poor sleep quality were more frequently found in the hypertension group compared to the non-hypertension group. In conclusion, fat intake and sleep quality are associated with the occurrence of hypertension among the elderly. Hypertension control efforts can be carried out through limiting fat intake and maintaining good sleep quality.

Abidha Khoiroh

Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia 2026 Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

Natural Sciences or often known as (IPA) is a subject taught in Islamic Elementary Schools. Natural Sciences is the study of humans and the study of problems on how humans themselves develop their lives better. This study aims to determine the achievement of the science learning program of making simple water filters to improve the knowledge of MI students in Tenaru Village, Driyorejo District. This type of research refers to the Participatory Action Research (PAR) method approach. This method is a learning approach to solve problems, meet practical needs in society, produce knowledge, and encourage social change in society. Data analysis techniques in the Participatory Action Research (PAR) method for the science learning program of making simple air filters are carried out comprehensively and participatory. Data collection techniques are carried out through observation, conducting direct interviews to measure their level of knowledge, and documentation of practical results. The results of the study indicate that the science learning program of making simple air filters to improve the knowledge of MI students in Tenaru Village, Driyorejo District has proven effective in improving students' understanding of the concept of water filtration and the importance of maintaining water cleanliness. Through hands-on activities, students can observe the filtration process in action, understand the function of each layer of material, and gain a fun and contextual learning experience.

Resti Patinggi; Sri Mulyati; Utari Sanda Pare; Resky Wilfa B; Tius Kogoya

Sabar : Jurnal Pendidikan Agama Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Learning motivation is very important for students’ academic success, especially at the senior high school level. At SMA Negeri 3 Tana Toraja, there are still problems that cause low student motivation. These problems include lack of interest in learning, low self-confidence, and the use of technology mostly for entertainment purposes. This study aims to identify ways to improve students’ learning motivation through technology-based group guidance services. The research uses a library study method by collecting and analyzing scientific sources such as books and previous research journals. The results show that learning motivation is influenced by both internal and external factors. Internal factors include self-efficacy, while external factors include the fulfillment of needs for autonomy, competence, and social relatedness. Technology-based group guidance services can be an effective alternative because they combine social interaction with digital media that are familiar to students. Through discussions, sharing experiences, and the use of digital platforms, students become more active, open, and motivated in learning. Guidance and counseling teachers play an important role as facilitators in creating a supportive group dynamic. They provide positive reinforcement and help students develop self-confidence. Healthy group dynamics encourage supportive interactions, which in turn enhance students’ intrinsic motivation. Therefore, the integration of group guidance services and technology can be an effective strategy to improve students’ learning motivation and support optimal learning outcomes.

Tika Tika; Selasih Putri Isnawati; Eka Vicky Yulivantina

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Nutritional problems among children under five remain a public health concern in Indonesia, including in the working area of Semitau Public Health Center, Kapuas Hulu Regency. Nutritional status is an important indicator in assessing child growth and development. Nutritional disorders such as undernutrition, severe undernutrition, and stunting may have long-term impacts on health, cognitive development, and productivity. Therefore, regular monitoring of nutritional status is necessary to determine the nutritional profile of children under five in the Semitau Public Health Center area. Objective: This study aimed to describe the nutritional status of children under five based on Weight-for-Age (W/A), Height-for-Age (H/A), and Weight-for-Height (W/H) indicators, as well as to describe the characteristics of mothers and children. Methods: This study used a descriptive method with a retrospective approach. Data were obtained from the recap of child weighing results in March 2025 in the working area of Semitau Public Health Center. The study population consisted of 395 children aged 0–59 months, with 351 children meeting the inclusion criteria selected using total sampling technique. Data were analyzed univariately to obtain the frequency distribution of nutritional status. Results: Based on W/A, 77% of children had normal nutritional status, 13.5% were undernourished, 6.1% were severely undernourished, and 1.0% were overweight. Based on H/A, 62.1% were normal, 20.8% were stunted, 11.5% were severely stunted, and 1.8% were tall. Based on W/H, 76.4% had normal nutritional status, 7.9% were undernourished, 2.0% were severely undernourished, 3.1% were overweight, and 2.6% were obese. Conclusion: The majority of children under five in the Semitau Public Health Center area had normal nutritional status. However, the stunting prevalence of 32.3% remains high according to WHO classification. Strengthening nutritional monitoring through integrated health posts and providing parental education on balanced nutrition are recommended.

Sri Yulianty Mozin; Butet Trivena Padang Iba; Intan Nur Ain Sako; Adelia Makalawo; Bunga Munifa Hasan

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research specifically examines how the involvement of the community in the process of digitizing services at the population and civil registration office of Gorontalo City. Co-production is a collaboration between the government and the community to improve the quality, effectiveness, and satisfaction of services. The main problems in this study are the low participation of the community in population administration and challenges in the efficiency of services and the use of digital technology. The method used is qualitative descriptive through observation, interviews, and documentation. The results of the study show that co-production has been implemented through community involvement in data verification, the use of digital services, and active communication between officers and the community. However, there are still obstacles such as low digital literacy and limited human resources. In addition, technology infrastructure and internet access factors also affect the optimization of digital services. This study concludes that co-production is able to increase the effectiveness, responsiveness, and accountability of public services, although efforts are still needed to increase institutional capacity and community participation in a sustainable manner as well as a more inclusive digital education strategy.

Nikmah, Mi Afifah; Siregar, Zalfa Nadhifah Umaimah; Simarmata, Anggi Sri Haryati

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research is motivated by the escalating prevalence of illegal online lending practices in Indonesia, which generate a multitude of legal problems, particularly those concerning the validity of loan agreements and debt collection practices. The simplicity of access through smartphone applications, rapid processing times often approved within minutes and minimal administrative requirements have rendered these services immensely popular among the public. However, this accessibility also paves the way for unlicensed providers to operate unchecked, preying on desperate borrowers. The study aims to analyze the legal validity of illegal online loan agreements pursuant to the Indonesian Civil Code (KUHPerdata) and regulations issued by the Financial Services Authority (Otoritas Jasa Keuangan, OJK). Additionally, it examines the legal position of debt collection from a civil law perspective. A normative juridical method is employed, utilizing statutory and conceptual approaches, with qualitative analysis of the data. The results demonstrate that illegal online loan agreements fail to fulfill the requirements for a valid contract, especially regarding the legal capacity of the parties and lawful cause, categorizing them as null and void by operation of law. Nevertheless, in practice, unlicensed providers continue debt collection efforts, frequently employing methods that violate the law, such as harassment and intimidation. This reveals a significant gap between legal norms and field implementation. The implications emphasize the critical need for robust law enforcement, enhanced consumer protection mechanisms, and stricter oversight of fintech lenders to establish legal certainty and justice for society.

Dita Hendriani; Dwi Junianto

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Abstract: Lesson Study is a collaborative process where teachers identify learning problems, plan improvements, implement instruction with one teacher teaching and others observing, evaluate, revise, re-teach, re-evaluate, and disseminate results. This method serves as a reference for HOTS-based classroom instruction aimed at enhancing learning motivation, student achievement, and critical thinking. The community service was conducted at the Tadris Social Sciences Study Program, FTIK, UIN Sayyid Ali Rahmatullah, and MI Podorejo, Sumber Gempol, Tulungagung, through planning, implementation, and reflection stages. This study employed a descriptive qualitative method with a sequential design covering preparation, micro-teaching training, school mentoring, Lesson Study implementation, and comprehensive final evaluation. Observations from this Lesson Study revealed that students demonstrated critical thinking and active participation in learning. This activity is expected to foster synergy among lecturers, teachers, and pre-service teachers in designing, implementing, and evaluating teaching-learning activities, making instructional methods more creative, innovative, and adaptive to technological advancements.

Hilizza Awalina Zulfa; Ekawati Rini Wulansari; Luluk Hermawati; Nur Bebi Ulfah Irawati

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Abstract. Nutritional problems and low levels of healthy food literacy remain significant challenges in rural communities. The utilization of functional foods derived from locally available ingredients represents a strategic approach to improving community health quality. This community engagement program aimed to enhance the knowledge and skills of residents—particularly housewives and adolescents—through education and hands-on training in the production of banana–sappan wood yogurt as a nutrient-dense functional food alternative. The program was conducted on January 10, 2026, in Pabuaran Village, Serang Regency, using an educational and participatory approach. Activities included the delivery of educational materials on functional foods and the health benefits of probiotics, as well as a practical demonstration of yogurt preparation. Program evaluation was carried out through observation of participant engagement and interactive discussions. The results indicated that participants were able to successfully follow all stages of yogurt production and demonstrated high enthusiasm for the use of local ingredients as healthy food alternatives. The resulting product exhibited acceptable sensory characteristics and an appealing appearance. This activity contributed to improved nutritional literacy and food processing skills and demonstrated potential to support household-level food self-reliance.  

Cindi Trisa Dela; Urip Pratama; Muhammad Daud

Jurnal Ilmu Keperawatan dan Kebidanan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

College students are often busy completing their assignments. They frequently experience sleep problems that can distort their studies. One of the factors that affects sleep quality is sleep hygiene. Poor sleep hygiene can worsen sleep quality. This study aims to determine the correlation between sleep hygiene and sleep quality among students of the Diploma III Nursing Program at Universitas Abulyatama. This study employs a quantitative correlational-descriptive design applying a cross-sectional approach. The population consisted of 556 students, while the sample was 85 students selected using proportional random sampling. The Sleep Hygiene Index (SHI), with a Cronbach's Alpha of 0.66, measured sleep hygiene. The Pittsburgh Sleep Quality Index (PSQI), with a Cronbach's Alpha of 0.83 of sleep quality. The study took place at Universitas Abulyatama from June 4th to July 3rd, 2025. Bivariate analysis using the chi-square test indicates a significant correlation between sleep hygiene and sleep quality, with a p-value of 0.000 (p ≤ 0.05). The findings reveal that a total of 69.4% of students had good sleep hygiene, and 41.2% had good sleep quality. The results prove that proper sleep hygiene leads to improved sleep quality. Therefore, students should enhance their knowledge on sleep hygiene, as poor sleep hygiene can lead to poor sleep quality.

Cut Risma Fandira; Zuraidah Zuraidah; Rusnaidi Rusnaidi

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Financial performance is an important indicator for assessing the sustainability and growth prospects of a company, where a sustained negative net profit may indicate financial and operational problems (Aminah, 2015). The purpose of this study is to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023 based on NPM, ROA, and ROE. The research method used in this study is a qualitative method with a descriptive analysis approach. The data was sourced from the official website of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023. The results show that all profitability ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), are in an unfavorable condition and far below the standards set by Bank Indonesia (2004), namely NPM 3%–9.5%, ROA 0.5%–1.25%, and ROE 5%–12.5%. NPM was consistently negative from -276.74% (2019) to -373.12% (2023), indicating that the company has not been able to generate net income from its revenue due to high operating expenses. ROA was also negative throughout the period, ranging from -112.57% (2019) to -167.33% (2023), indicating that assets have not been utilized efficiently. Similarly, ROE recorded negative values from -162.02% (2019) to -253.41% (2023), reflecting that shareholders' capital has not been optimally managed and has not provided returns, so that overall financial performance requires a more effective financial management strategy.