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Siti Aisyah; Mardiah Mardiah; Muhammad Khaibar Putra Adithia

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

This study aims to design and develop a web-based sales information system for a goat farming business at Herman Farm using the Rapid Application Development (RAD) method. The identified problems include manual transaction recording, stock management, and sales reporting processes, which are inefficient, prone to errors, and unable to provide real-time data access. The RAD method is selected due to its ability to accelerate system development through an iterative approach and active user involvement in each stage, including requirements planning, system design, construction, and implementation. Data collection techniques include observation, interviews, and literature studies. The developed system provides features for managing goat data, sales transactions, customer management, and integrated sales reporting within a web-based platform. The results show that the system improves efficiency in data management and transaction processes, while producing more accurate, structured, and accessible reports. Therefore, this system can assist Herman Farm in optimizing its sales operations and expanding its online marketing reach.

Devi Purmayanti; Ilmy Anillah Maula; Maulidiyyatul Uswah

In multilingual English as a Foreign Language (EFL) classrooms, students often draw on multiple linguistic resources to support comprehension and interaction during collaborative learning activities. However, translanguaging practices within structured cooperative learning techniques, such as the Jigsaw method, remain underexplored in Indonesian higher education contexts. This study investigates how students employ translanguaging during Jigsaw-based collaborative activities and how they perceive its role in supporting their participation and understanding in an Indonesian EFL classroom. The study adopted a qualitative classroom-based case study design conducted at a pesantren-based university in East Java, Indonesia. Data were collected through semi-structured interviews with five fifth-semester students who participated in Jigsaw learning activities across different English-related courses. The data were analyzed using thematic analysis to identify patterns in students’ language practices and perceptions. The findings reveal that translanguaging played several important roles in facilitating collaborative learning. First, students used translanguaging to clarify complex concepts and ensure shared understanding during group discussions. Second, translanguaging functioned as peer scaffolding, enabling students to assist classmates by explaining ideas and translating unfamiliar terms. Third, the flexible use of multiple languages helped reduce anxiety and encouraged more active participation in group interaction. Finally, students expressed positive perceptions toward translanguaging, viewing it as a helpful strategy that supported comprehension while still maintaining the importance of English for academic communication. These findings suggest that integrating translanguaging into cooperative learning strategies such as the Jigsaw technique can create more inclusive and interactive learning environments in multilingual EFL classrooms.

Alifah Hani Nur Fatimah; Aliyul Karror; Alfin Fahmi; Rusdiana Navlia

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

University libraries play a strategic role in supporting academic learning and research. This study aims to evaluate user perceptions of library service management at UIN Madura, focusing on five key dimensions: clarity of service information, effectiveness of staff coordination, organizational structure support, simplicity of service procedures, and consistency of orientation for new users. The study used a quantitative approach with a survey method. Data were collected through an online Google Form-based questionnaire distributed to active UIN Madura students from various study programs, resulting in 21 valid respondents from diverse academic backgrounds. Data analysis was conducted descriptively using frequency distribution and percentages. The results indicate that user perceptions of library governance are generally quite positive. The majority of respondents gave good ratings to the clarity of service information (85.7% agreed or strongly agreed), the effectiveness of staff coordination (81%), and the organizational structure support (90.5%). However, the new user orientation dimension received the lowest rating, with 23.8% of respondents disagreeing or strongly disagreeing. These findings indicate the need for a more systematic and sustainable strengthening of the library orientation program. Overall, the service management and governance of the UIN Madura library were assessed as quite good. However, improvements are still needed in the aspects of socialization and guidance for new users so that this university library service can function optimally in supporting the academic community.

Ridwan Kusuma Mawardani

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

dishonorable Discharge (PTDH) is the most severe administrative sanction for Civil Servants (PNS) proven to have committed corruption. This study aims to analyze the implementation of PTDH for corrupt civil servants and identify the obstacles in its execution. Using a normative legal research method with statutory, conceptual, and case study approaches, this study examines the effectiveness of PTDH through Lawrence M. Friedman's Legal System Theory, which includes legal substance, legal structure, and legal culture. The results show that, in terms of substance, the PTDH norm is strictly regulated in Government Regulation Number 17 of 2020. However, its implementation faces juridical, administrative, institutional, and socio-political obstacles, as reflected in the case of the delayed execution of PTDH for five civil servants in Mukomuko Regency. This phenomenon proves the existence of a gap between law in the books and law in action. Friedman's perspective explains that the failure of PTDH is caused by weaknesses in the legal structure (apparatus/executing institutions) and legal culture (integrity/ethics of the apparatus). This study concludes that the effectiveness of PTDH can only be achieved through synergy between firm legal substance, professional legal structure, and a legal culture that upholds the integrity of state apparatus.

Luluk Hilda Kusumarini; Sri Wahyuni Ningsih; Mirza Fathan Fuadi

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The Free Nutritious Meal Program (MBG) is one of the government’s strategic policies aimed at improving students’ nutritional status and learning quality, particularly at the junior high school level. Early adolescence, aged 13–15 years, is a critical growth period that requires optimal nutritional intake, while national surveys still indicate deficiencies in energy and protein intake among this age group. This study aims to describe the implementation of the MBG Program and the level of student satisfaction as direct beneficiaries. The research employed a quantitative descriptive design conducted over one month in the working area of SPPG Yayasan Bina Bangsa Semarang, Gunungpati, Semarang City. The sample consisted of 101 junior high school students selected using purposive sampling techniques. Data were collected through structured questionnaires covering program implementation and student satisfaction aspects. The findings revealed that most students assessed the program implementation as high to very high. Student satisfaction was also categorized as high, particularly regarding food quality, portion adequacy, cleanliness, safety, and service. The MBG Program was considered effective in improving learning concentration, reducing unhealthy snacking habits, and encouraging healthy eating patterns. This study concludes that the MBG Program has been implemented effectively and is relevant in supporting sustainable improvements in students’ nutritional status and educational quality.

Sri Yulianty Mozin; Alfiyah Agussalim; Mohamad Rasya Mohi; Nazlih Alhusna Abas; Risnawati R. Itani +3 more

Jurnal Penelitian Komunikasi dan Sosialisasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This study is motivated by the importance of work effectiveness as a key indicator of organizational success in facing an increasingly complex and competitive work environment. Work discipline is viewed as one of the critical factors that can support the achievement of optimal work effectiveness. This study aims to analyze the relationship between work discipline and work effectiveness and to identify the factors influencing them within an organizational context. The method used is a Systematic Literature Review, which involves examining various relevant scientific articles through the stages of identification, selection, evaluation, and data synthesis. The results of the study indicate that work discipline plays a significant role in enhancing work effectiveness through adherence to rules, punctuality, responsibility, and consistency in task execution. Furthermore, work effectiveness can also foster the development of discipline through structured work systems and clear operational standards. The relationship between these two variables is reciprocal and influenced by factors such as leadership, organizational culture, motivation, human resource competencies, and the utilization of technology. The implications of this research underscore the importance of integrating work discipline and organizational systems to sustainably enhance work effectiveness.

Luluk Hilda Kusumarini; Sri Wahyuni Ningsih; Mirza Fathan Fuadi

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The Free Nutritious Meal Program (MBG) is one of the government’s strategic policies aimed at improving students’ nutritional status and learning quality, particularly at the junior high school level. Early adolescence, aged 13–15 years, is a critical growth period that requires optimal nutritional intake, while national surveys still indicate deficiencies in energy and protein intake among this age group. This study aims to describe the implementation of the MBG Program and the level of student satisfaction as direct beneficiaries. The research employed a quantitative descriptive design conducted over one month in the working area of SPPG Yayasan Bina Bangsa Semarang, Gunungpati, Semarang City. The sample consisted of 101 junior high school students selected using purposive sampling techniques. Data were collected through structured questionnaires covering program implementation and student satisfaction aspects. The findings revealed that most students assessed the program implementation as high to very high. Student satisfaction was also categorized as high, particularly regarding food quality, portion adequacy, cleanliness, safety, and service. The MBG Program was considered effective in improving learning concentration, reducing unhealthy snacking habits, and encouraging healthy eating patterns. This study concludes that the MBG Program has been implemented effectively and is relevant in supporting sustainable improvements in students’ nutritional status and educational quality.

Sia, Johanna Jono; Weli, Weli

Dinamika Akuntansi Keuangan dan Perbankan 2026 Faculty of Economic and Business Universitas STIKUBANK

This study analyzes the effect of Integrated Reporting (IR) on the Cost of Equity (COE) by examining the moderating role of Good Corporate Governance (GCG) mechanisms in companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Governance quality is operationalized through two key mechanisms: institutional ownership and the proportion of independent board of commissioners. Employing Process Hayes Model 2 with bootstrap iterations of 5,000, and a final sample of 323 company-year observations after outlier removal, the study finds that Integrated Reporting does not exert a significant direct influence on Cost of Equity. However, the proportion of independent board of commissioners significantly moderates the negative relationship between Integrated Reporting and Cost of Equity, while institutional ownership fails to produce a significant moderating effect. Notably, under conditions of high institutional ownership paired with a low proportion of independent commissioners, Integrated Reporting paradoxically increases the Cost of Equity, underscoring the critical role of internal governance mechanisms in establishing the credibility of disclosed information. These findings confirm that the effectiveness of Integrated Reporting in reducing Cost of Equity is contingent upon the quality of the governance environment- particularly board independence. The study contributes to both theory and practice by demonstrating that the economic benefits of Integrated Reporting are realized only when accompanied by robust independent oversight structures.

Edison Edison; Erikana Laia; Temaziso Halawa; Linusman Hulu; Tema'aro Zai

Proceeding of The International Conference on Religious Education and Cross - Cultural Understanding 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research aims to analyze the integration of biblical authority in the construction of the theological education curriculum through a theological and pedagogical approach. The authority of the Bible as the normative and final word of God has a central role in the formation of doctrine, ethics, and practices of church life, so it should be the main foundation in the development of the theological education curriculum. In practice, however, there is a tendency that the construction of the curriculum is more influenced by modern academic and pedagogical approaches without adequate integration into biblical theological foundations. This study uses a qualitative method with a literature study approach that analyzes various sources of systematic theology and Christian education theory. The results of the study show that the integration of biblical authority in the theological education curriculum can be carried out through three main aspects, namely: (1) the placement of the Bible as a normative source in the entire curriculum structure, (2) the integration of theological values in learning design, and (3) the development of pedagogical models oriented towards spiritual formation and character. The findings of this study confirm that the construction of a theological education curriculum rooted in biblical authority not only results in academic competence, but also shapes spirituality, integrity of faith, and readiness for ministry. Thus, this research makes a conceptual contribution in developing an integrative theological education curriculum model between theological and pedagogical dimensions.    

Yufrida Nirwagiasih; Ayu Erni Jusnita; Zulaikha Zulaikha

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to explore the implementation of communication within routine counselling programmes as an intervention strategy to address student mental health issues at SMP Tri Guna Bhakti Surabaya. The investigation focuses on three primary problems: broken home backgrounds, lack of parental attention, and economic limitations. This research employed a qualitative descriptive approach, collecting data through in-depth interviews, participatory observation, and documentary studies involving school counsellors, teachers, students, and parents. Grounded in Interpersonal Communication Theory and Therapeutic Communication Theory, the analysis reveals that routine counselling programmes serve as a vital communication platform enabling empathetic, open dialogue between counsellors and students experiencing psychological distress. Key findings indicate that effective counselling communication requires consistent trust-building, active listening, and culturally sensitive message delivery tailored to each student’s unique circumstances. However, the study identifies significant systemic barriers, including student reluctance to disclose personal problems due to social stigma, limited counsellor availability, and insufficient parental engagement in follow-up communication. Despite these critical challenges, the implementation of the programme demonstrates substantial positive outcomes, including reduced student anxiety, improved academic motivation, and fostered psychological resilience. The study concludes that integrating structured interpersonal and therapeutic communication strategies within school counselling frameworks is essential for creating supportive, inclusive educational environments. These strategies are crucial to effectively address the multifaceted, urgent mental health needs of adolescents from vulnerable socioeconomic backgrounds, providing a scalable model for similar urban educational institutions.

Yohanes Nduru; Yustini Laia; Listari Halawa

Proceeding of The International Conference on Religious Education and Cross - Cultural Understanding 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines the integration of biblical authority into curriculum design and pedagogical practices as a foundation for developing a transformational Christian education model in a global, digital context. The main issue raised is the dichotomy between normative theological approaches and contemporary pedagogical practices that are often secular, leading to a weak integration of faith and learning in Christian education. The purpose of this study is to formulate an integrative model that harmonizes biblical authority with modern pedagogical approaches in a contextual, relevant, and applicable manner. The research method uses a qualitative approach through systematic literature study and conceptual analysis of various recent journals and books in the fields of Christian education, curriculum, and transformational pedagogy. The results show that the integration of biblical authority can be constructed through three main dimensions: epistemological (the Bible as a source of truth), curricular (the integration of biblical narratives into the curriculum structure), and pedagogical (learning practices oriented towards character transformation and spirituality). The research synthesis produces the "Biblical Transformative Curriculum-Pedagogy Integration (BTCPI)" model that emphasizes the relationship between theological truth, character formation, and the practice of faith. In conclusion, the holistic integration of biblical authority and modern pedagogy contributes significantly to developing students who are not only academically competent but also possess contextual spiritual and moral maturity.          

Hari Noer Fazri; Ina Najiyah

Intellektika : Jurnal Ilmiah Mahasiswa 2026 STIKes Ibnu Sina Ajibarang

. A website is a crucial digital promotion medium for companies to convey information and attract potential customers. However, many websites experience low user interaction despite having high visitor traffic. This study aims to analyze the effectiveness of A/B Testing implementation in improving the performance of the PT Pamor Putra Mandiri website. A quantitative experimental approach was used, applying A/B Testing to two page variations: Variation 1 (Rafting & Outdoor Activity theme) and Variation 2 (Camping & Accommodation theme). The evaluation focused on three main performance metrics: Click, Page Visit, and Engagement. The results show that Variation 1 consistently outperformed Variation 2 across all metrics. Statistical testing using a two-proportion z-test confirmed that these differences were statistically significant (p-value < 0.05). Therefore, A/B Testing proves to be an effective method in identifying superior content strategies and page structures, as well as a relevant tool for data-driven decision-making in corporate website development.

Fathimah Azzahro; Bayu Irwansyah; Galih Gumilar; Apri Kuntariningsih

International Journal of Communication, Tourism, and Social Economic Trends 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines the integration of Sound Governance principles within the sustainable tourism policy cycle to address institutional fragmentation and evaluation inefficiencies in developing economies. Using a sequential explanatory mixed-methods design, the research develops a multidimensional evaluation framework aligned with the Sustainable Development Goals (SDGs), analyzing policy performance across five strategic domains: Economy, Social-Welfare, Culture-Education, Environment, and Governance. The quantitative phase utilizes 17 adapted SDG indicators to measure policy efficacy, while the qualitative phase employs semi-structured interviews and stakeholder mapping to deconstruct power dynamics in multi-actor co-management structures. The findings reveal that Sound Governance—specifically transparency and accountability—serves as a critical catalyst for policy effectiveness, significantly influencing destination sustainability through an input-process-output-outcome-impact pathway. Empirical evidence from the case of Penglipuran Village, Bali, corroborates these results, demonstrating that indigenous institutional legitimacy enhances social responsiveness but remains vulnerable to overtourism-driven economic dependency. Notably, the study demonstrates that integrating SDGs into the policy evaluation cycle transforms assessments from mere administrative formalities into strategic instruments for long-term demand stability and ecosystem preservation. These findings position Sound Governance as a strategic intangible asset, offering theoretical contributions to development administration and practical guidance for policy-makers navigating the complexities of sustainable destination management in competitive global markets

Rodiatul Adawiyah; Muhammad Suwignyo Prayogo; Vivi Maratus Sholihah; Siti Waaqi’ah Khofidhotur Rofiah

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to critically analyze bioethanol production from water hyacinth (Eichhornia crassipes) based on previous research findings and to develop a project-based learning design for SMA/SMK students. This study employs a qualitative approach using a literature review method by analyzing relevant scientific articles published in the last five years. Data were collected through documentation and analyzed using descriptive qualitative techniques, including data reduction, data display, and conclusion drawing. The findings indicate that bioethanol production efficiency is strongly influenced by pretreatment methods, fermentation conditions, and process control, with yields generally categorized as low to moderate. Previous studies also reveal that project-based learning significantly enhances students’ conceptual understanding and critical thinking skills. Based on the synthesis of these findings, this study proposes a structured project-based learning design that integrates bioethanol production as a contextual learning medium. The implications of this study emphasize the importance of aligning technical feasibility, educational objectives, and sustainability principles in developing science-based learning projects in secondary education.

Chessi Adeliya Simatupang; Dinda Syufradian Putra; Azira Novia Rizal

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research is motivated by the complex problems of street children, vagrants, and beggars in Jambi City, which are influenced by poverty, urbanization, and weak social protection. This phenomenon not only impacts public order but also reflects the suboptimal social welfare system at the regional level. Although local governments have implemented various policies through social order and rehabilitation approaches, their effectiveness still faces various structural and cultural challenges. This study uses Bryson's Policy Implementation Mapping theoretical framework, which includes indicators of interests, resources, channels, potential participation, level of influence, implications, and actions as the main analysis. The research approach used is a qualitative case study design to understand the dynamics of policy implementation in depth. Data collection techniques were carried out through in-depth interviews, participant observation, and documentation, with informants selected using purposive sampling until data saturation was achieved. The results show that policy implementation mapping has been carried out through collaboration between the Social Service and the Public Order Agency (Satpol PP) with a structured preventive, repressive, and rehabilitative approach. However, implementation has not been optimal due to limited rehabilitation facilities, lack of coordination between agencies, low community participation, and high mobility of beggars from outside the region. Furthermore, there is a gap between high administrative achievements and the reality on the ground, which still shows a high rate of returning to the streets. This study concludes that mapping policy implementation requires a more holistic, sustainable approach based on economic empowerment and strengthened cross-sectoral coordination to address this social issue more effectively and effectively.

Marcelia Amanda Slaliahi; Michael Lega; Suci Rahmadani

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the environmental advocacy strategies carried out by WALHI Jambi in addressing the pollution of the Batanghari River caused by illegal gold mining activities. This issue reflects ongoing environmental degradation and weak policy enforcement in managing natural resources. The study aims to analyze advocacy practices in terms of raising public awareness, community organizing, and influencing policy. A qualitative approach with a case study method was employed, with data collected through in-depth interviews, observation, and document analysis. The findings show that WALHI Jambi has undertaken various advocacy efforts, including media campaigns, public actions, community assistance, and engagement in policy forums. However, these efforts remain not fully optimal. Public awareness initiatives are still limited to information dissemination, community organizing has not yet developed into a strong collective movement, and policy influence is constrained by the absence of systematic instruments such as formal documentation, litigation, and structured coalitions. This study contributes to the understanding of environmental advocacy practices and highlights the need for strengthening advocacy strategies to achieve more effective policy influence and sustainable environmental governance.

Aisy Fiklil Nafisah; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the determinants of success of PT Makmur Susanti Group, a processed food MSME in Tulungagung, East Java, in achieving “Born Global” status by bypassing the traditional incremental internationalization process and penetrating global markets within only 2.5 years. The research employed a qualitative approach using a single case study method. Data were collected through semi-structured in-depth interviews with the owner as the key informant, participatory observation, and documentation, and were analyzed using the Miles, Huberman, and Saldaña interactive model, consisting of data reduction, data display, and conclusion drawing. The findings reveal that the company’s rapid internationalization was supported by three main factors, namely visionary managerial capability reflected in entrepreneurial alertness, continuous product innovation through selective raw material use and flavor localization, and the optimal utilization of digital ecosystems such as B2B platforms and Alibaba. In addition, the study identified a “symbiotic” business model involving export aggregators to serve diaspora niche markets, which challenges the conventional assumption that Born Global firms must independently manage international logistics. Furthermore, the owner’s legal background became a strategic advantage in addressing complex halal regulations and international certification requirements. This research contributes a new perspective on the phenomenon of “non-intentional” Born Global firms and highlights the importance of legal-formal competence for MSMEs, while also providing practical insights for regional MSMEs in integrating local comparative advantages with global competitive standards.

Hartono, Aini Diana Qisthy; Mudjijah, Slamet

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study aimed to analyze the influence of capital structure, liquidity, activity, and dividend policy affect firm value in the food and baverage manufacturing sub-sector listed on the Indonesia Stock Exchange during 2022-2024. The research uses secondary data drawn from financial reports. From a population of 99 listed companies for the 2022-2024 period, purposive sampling yielded 19 companies as the study sample. A quantive approach was applied, using multiple linear regression for analysis. Data processing and analysis were conducted with Microsoft Excel 2022 and IBM SPSS version 27. The findings indicate the capital structure has a positive and statistically significant effect on firm value. While liquidity, activity, and dividend policy show no significant effect.  

Raihan Muzaki; Deri Putra Liwando; Nana Apriana; Raisya Ratutiantri Pakusudewa

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes a comparative analysis of public financial systems in the ancient world, medieval Europe, and early Islam from a social justice perspective. The purpose of this study is to analyze the public financial systems of the ancient world, medieval Europe, and early Islam from a social justice perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results of this study indicate that the ancient world had an administratively efficient financial system but was highly centered on the power of the ruler, resulting in high social inequality. In medieval Europe, the financial system was influenced by feudalism and religious values, but was fragmented and dependent on the elite, resulting in an unequal distribution of wealth. Meanwhile, early Islam presented a more structured financial system through the Baitul Mal (Financial Treasury) and instruments such as zakat, kharaj, and jizyah, oriented towards social justice and wealth redistribution. However, all three systems have their respective weaknesses, especially in aspects of implementation, accountability, and equity. This study concludes that social justice in the public financial system requires the integration of institutional efficiency, ethical values, and strong redistribution mechanisms.

Hanafi, Ahmad; Priyanto , Sugeng

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

The consumer non-cyclical sector in Indonesia has continued to demonstrate a growing contribution to the national economy,given that this sector is directly related to the provision of goods needed by the community on a daily basis. This study aims to determine the partial effects of Sales Growth, Asset Structure, Company Size, and Profit on Capital Structure. The population determination technique used non-probability sampling, specifically purposive sampling, with a research pupulation of 129 companies in the non-cyclical consumer sector and a research sample of 74 companies in the non-cyclical consumer sector, with analysis using multiple linear regression through SPSS version 27 and Microsoft Office 2024. The results indicate that Sales Growth does not affect Capital Structure, Asset Structure has a positive and significant effect on Capital Structure, Company Size does not affect Capital Structure, and Profitability has a negative and significant effect on Capital Structure