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This study aims to analyze the influence of internal company factors, including company size, networking capital, operating efficiency, liquidity, and leverage, on financial performance, proxied by Return on Assets. The research population includes 40 food & beverage subsector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. Using purposive sampling, 17 sample companies were selected, yielding a total of 102 data observations. This study adopts a quantitative approach, using secondary data obtained from the company's annual financial statements. Data analysis was performed using multiple linear regression to identify partial and simultaneous influences between variables. Empirical findings show that not all internal factors exert a uniform influence on financial performance, as some variables have been shown to have a significant influence, while others do not show a statistically significant relationship. These results have important implications for managers and investors in formulating internal management strategies to drive sustainable profitability

This study aims to analyze the persuasive communication carried out by Bank Sampah Mutiara Timor in educating waste management among the people of Kupang City and to identify the obstacles faced in the communication process.This research uses a qualitative approach with a case study method and is based on a constructivist paradigm. Data collection techniques include in-depth interviews, participatory observation, and documentation. The informants consist of the managers of Bank Sampah Mutiara Timor and community members who participate as waste bank customers. Data analysis is conducted using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing and verification. The theoretical framework applied in this study is Joseph A. DeVito’s persuasive communication theory.The results show that the persuasive communication of Bank Sampah Mutiara Timor is implemented through several strategies, including direct socialization, waste management education, storytelling approaches, and hands-on practices in waste sorting and management. The communication process is carried out in three stages: preparation, implementation,and evaluation. This persuasive communication has been able to increase public awareness and understanding of the importance of proper waste management, although community participation has not yet been fully optimal. The obstacles encountered include cognitive or perceptual barriers, technical limitations, and a lack of public awareness and consistency in sorting waste.This study concludes that persuasive communication plays an important role in community-based waste management education. Therefore, Bank Sampah Mutiara Timor is encouraged to continuously develop innovative and sustainable communication strategies to further enhance community participation in waste management efforts in Kupang City.

Interpersonal communication is the main foundation in the process of communication and interaction in life, including in the context of caregivers and children with disabilities at orphanages, enabling the creation of emotional closeness, also known as bonding. This study uses a qualitative approach with data collection methods through interviews, participatory observation, and documentation studies. The results of this study illustrate that the interaction process between caregivers and children with disabilities occurs through interpersonal communication involving the use of verbal and nonverbal communication. In addition, emotional closeness through the communication process does not form immediately, but rather through stages leading to emotional closeness established in the interaction between caregivers and children with disabilities at the Bhakti Luhur Orphanage in Baumata Village. Nevertheless, in the interaction process, there are certainly obstacles that disrupt the effectiveness of communication and interaction, namely limitations in resources, learning challenges in interacting with children with special needs, and communication problems such as miscommunication. However, all of these can be overcome by caregivers who strive to become parental figures for children with disabilities through evaluation processes and intensive approaches with each child.

Attention mechanisms have been widely incorporated into recurrent neural network architectures for financial time series forecasting, with most prior work reporting improvements in price-level error metrics. This study revisits that claim through a controlled empirical comparison of four deep learning architectures on nearly two decades of Telkom Indonesia (TLKM) closing price data from the Indonesia Stock Exchange (IDX). The models evaluated are a three-layer Gated Recurrent Unit (GRU) baseline, a comparable Long Short-Term Memory (LSTM) network, a Bahdanau end-attention GRU (Attn-GRU-V2), and a multi-head self-attention GRU hybrid (Attn-GRU-V3). Each architecture is trained over 30 independent runs with distinct random seeds, and performance is reported as 95% confidence intervals derived from the t-distribution. Statistical comparisons employ the Wilcoxon signed-rank test, a nonparametric paired test appropriate given the confirmed non-normality of residuals. The main finding is a consistent trade-off: the plain GRU achieves the lowest RMSE (94.02 ± 1.22 IDR) across all 30 runs, while Attn-GRU-V2 achieves the highest directional accuracy (45.91 ± 0.09%), surpassing GRU in every independent run. Bahdanau attention weights are nearly uniform across the 30-day lookback window (coefficient of variation: 3.21%), indicating that the mechanism cannot identify selectively informative timesteps in this univariate price series. This finding is consistent with the weak-form Efficient Market Hypothesis for the Indonesian market. An ablation study reveals that a 20-day lookback window maximizes directional accuracy (47.72 ± 0.21%) for the Attn-GRU-V2 model. These results suggest that Bahdanau end-attention consistently and significantly improves directional accuracy relative to a plain GRU baseline, providing an architecturally attributable advantage for direction-based applications, even when absolute price-level error is not reduced. The directional accuracy values remaining below 50% across all models are consistent with a weak-form efficiency characterization of the Indonesian market.

The synchronization of physical and juridical land data is a fundamental prerequisite for ensuring legal certainty in every land rights transfer process. Discrepancies between physical field conditions and juridical documents frequently trigger land disputes that impede the performance of Notary/PPAT offices. This community service article reports on a Field Practice (PPL) activity conducted at the Office of Notary/PPAT in Jember Regency during January–February 2026. The primary objective was to provide technical assistance in accelerating physical-juridical data synchronization to guarantee the validity of issued deeds. The method employed was participatory observation, in which students were directly engaged in the partner's workflow. Assistance activities covered document inspection, file digitization, coordination with BPN and tax authorities, and factual field verification. Results indicate that PPL student assistance measurably accelerated the office's administrative workflow, enhanced data validation accuracy, and confirmed conformity between the physical condition of rice-field land and the certificate documents.

Vocabulary acquisition is a fundamental component of English language learning because it enables students to comprehend texts and develop broader communication skills. In elementary school contexts, however, vocabulary instruction is frequently delivered through traditional teaching practices that are not closely related to students’ real-life experiences. As a result, students often face difficulties in understanding and retaining new vocabulary. One potential approach to address this issue is the integration of local wisdom into learning activities so that the materials become more contextual and meaningful for learners. Therefore, this study aims to examine how the incorporation of local cultural elements can support vocabulary development among elementary school students. This research employed a descriptive qualitative design using a library research method. The data were gathered from various academic sources, including national and international journal articles, scholarly books, and conference proceedings that discuss English language learning, vocabulary development, and the integration of local wisdom in educational practices. The collected data were analyzed through thematic analysis by identifying, comparing, and synthesizing relevant findings from previous studies. The results indicate that the use of local cultural content, such as folklore, traditional practices, and community-based contexts, can significantly support students in understanding and remembering new vocabulary items. Learning materials that reflect students’ cultural backgrounds also contribute to higher levels of learning motivation and classroom participation. In conclusion, integrating local wisdom into English learning can create a more meaningful instructional environment and effectively support vocabulary mastery among elementary school students.

This study aims to identify the learning needs of deaf students in internship programs, examine the challenges they face, develop appropriate solutions, and design as well as evaluate a visual module-based learning model to improve their work skills. The study used a Research and Development (R&D) approach with a 4D model: Define, Design, Develop, and Disseminate. The participants included deaf students from special needs high schools (SMALB) involved in vocational internships, mentor teachers, and industry supervisors. Data were collected through observation, interviews, questionnaires, documentation, and focus group discussions, and analyzed using qualitative techniques supported by descriptive analysis. The findings indicate that deaf students require visual, structured, and easily understandable work instructions supported by symbols, color codes, and guidance materials. Major challenges include limited verbal communication, difficulty understanding instructions, and risks of procedural errors. To address these issues, a systematic and communicative visual module-based learning model was developed, incorporating collaborative support from schools and industry. The resulting model integrates planning, implementation, mentoring, and evaluation stages, and has proven feasible and effective in enhancing students’ independence, technical competence, and overall work readiness.

Kalingara Village still faces various obstacles in financial administration. Problems in general occur such as manual financial records, a long-time report making process, and data storage that is less organized and prone to loss or damage. This condition makes it difficult for village officials, especially the treasurer and village secretary, to search for data, prepare reports, and make decisions based on valid and up-to-date financial data. This research uses software engineering research methods with descriptive and qualitative approaches. This research is focused on the process of designing and developing a web-based information system for village financial administration, which aims to solve real problems in Kalingara village. The design of the Village financial administration information system in presenting information can be used as a reference in the development of the system by the next researcher and facilitate the creation of an information system for the processing of financial administration data in the village.

The Secretariat of the Regional People's Representative Council (DPRD) of Southwest Sumba Regency plays an important role in supporting local government administration. In carrying out its duties, the Secretariat produces various administrative documents that must be properly managed and maintained. However, archive management is still conducted conventionally through physical storage, which increases the risk of document damage, loss, and inefficiency in retrieval. This study aims to develop a web-based archive management information system to improve the effectiveness of document management. The research methodology involves several systematic stages, including needs analysis, system design, development, and system implementation. Data were collected through observation and interviews to identify existing problems in archive management practices. The results show that the developed system provides significant improvements in managing archives electronically. It enables faster data access, better document organization, and reduced risk of physical damage. Therefore, the system offers a practical solution to enhance administrative efficiency and support digital transformation within the DPRD Secretariat of Southwest Sumba Regency.

The development of digital technology affects tourism promotion strategies. Promotion of cultural tourism in remote areas. The Tarung Traditional Village (KA) is one of the trains located in West Sumba district that has cultural heritage and historical value but still cannot be promoted properly due to the lack of digital media. Therefore, the researcher created a website as a medium for promoting cultural tourism destinations for Tangung Train. The system development method applied is the waterfall model with phases of needs analysis, system design, implementation, and testing. Information collections are carried out through literature studies, observations with traditional and community managers, and direct interviews. The process of developing this system must be able to meet the community's information needs related to the profile of customary areas, customary houses, customary ceremonies, photo galleries and tour guides of the Tarong Train. The result of this research is to get promotional media for the Tarung Train in the form of an informative site about the potential of the Tarung Train containing train profiles, traditional houses, traditional ceremonies, photo galleries, and tourist guides. As well as promotion in the form of a website that is able to increase access to information from the general public and also introduce cultural image.

Drug misuse continues to be a complicated social and legal issue that has an impact on societal stability, public health, and personal wellbeing. Many criminal justice systems have moved away from punitive tactics in favor of rehabilitation-focused ones in recent years, especially for drug users who are frequently viewed as sufferers of addiction rather than serious criminals. The National Narcotics Agency (BNN) in Indonesia is implementing rehabilitation programs and restorative justice processes as a result of this change. This study investigates the efficacy of restorative justice in drug rehabilitation at Jambi Province's National Narcotics Agency and evaluates its applicability from the standpoint of Islamic law, specifically the framework of maqāṣid al-sharīʿah. The study uses a case study design and a qualitative methodology. Participant observation, document analysis, and in-depth interviews with BNN officials, rehabilitation counselors, medical staff, and ex-drug users were used to gather data. The results show that an integrated evaluation system that assesses drug users' physical, psychological, and social states in order to determine their eligibility for recovery is used to institutionally apply restorative justice principles. Combining medical care, psychological counseling, and social reintegration programs, the rehabilitation programs greatly aid in participants' recuperation, enhance psychological stability, and fortify familial ties. Additionally, by promoting individual responsibility, family support, and community involvement, restorative justice-based rehabilitation lowers the risk of recidivism. From the standpoint of Islamic legal philosophy, these actions are consistent with the goals of maqāṣid al-sharīʿah, specifically the defense of human dignity, life (ḥifḍ al-nafs), and intellect (ḥifḍ al-ʿaql). According to the study's findings, restorative justice-based rehabilitation is a compassionate and successful method of treating drug dependency while encouraging social reintegration and long-term recovery.

As the foundation and official ideology of the Indonesian state, Pancasila plays a crucial role in guiding the management of national affairs and the overall conduct of state life. The core principles of Pancasila divinity, humanism, unity, democracy, and social justice reflect the character, identity, and collective values of the diverse Indonesian people. The purpose of this study is to examine in depth the function of Pancasila as a state ideology and the significance of implementing its principles in contemporary and evolving society. Through the exploration and analysis of various scholarly sources, including books, academic journals, and official state documents, this research employs a qualitative approach using a literature review method. The findings indicate that Pancasila functions not only as the nation’s way of life but also as the philosophical foundation of the state and a unifying ideology within Indonesia’s heterogeneous society. Furthermore, the preservation of national identity, the strengthening of social cohesion and peace, and the ability to face the challenges of industrialization and globalization are highly dependent on the successful internalization of Pancasila’s values. Therefore, to achieve sustainable and inclusive national development, consistent and continuous efforts are required to enhance understanding, appreciation, and implementation of Pancasila’s values across all levels of society.

Adolescence is a period of change or transition from childhood to adulthood, encompassing biological, psychological, and social changes. Adolescent girls experience menstruation every month, which puts them at risk of anemia, compounded by poor dietary habits and the failure to consume iron tablets. Rapid adolescent growth is linked to nutritional fulfillment or adolescent consumption of nutrients, one of which is iron consumption. Insufficient iron consumption can lead to anemia in adolescents. Strategies to address anemia in adolescent girls include improving dietary intake and providing iron tablet supplementation. Changing dietary patterns is an important long-term strategy, but cannot be expected to be successful quickly. Anemia is a global health problem, especially in developing countries, where an estimated 30% of the world's population suffers from anemia. Adolescent girls are ten times more likely to suffer from anemia than boys. Efforts to prevent anemia in adolescents through iron tablet supplementation are a strategic, specific intervention to prepare healthy mothers-to-be. The aim was to determine the effect of iron (Fe) tablet administration on increasing Hb levels in adolescent girls with mild anemia. This study was quantitative, with an experimental design. The population in this study were 55 young women at the Ibu Health Center in West Halmahera Regency. A purposive sample of 30 samples was taken. Data collection in this study was carried out by examining Hb levels before and after administering iron tablets 4 times in a row for 4 weeks. The results of the study were that there was no significant difference between Hb levels before and after administering iron tablets in young women at the Ibu Health Center in West Halmahera Regency. The average Hb level before administering iron tablets was 11.5 g/dL, and after administering iron tablets was 12 g/dL. The results of the paired t-test showed a difference before and after administering iron tablets (p value = 0.001), so the test has an effect on administering iron tablets (Fe) on increasing Hb levels in young women with mild anemia in the Ibu Health Center in West Halmahera Regency.

Dental caries is a health problem that can occur across all age groups, with children being particularly vulnerable. This study aimed to investigate the association between fluoride concentrations in dug well water and tooth-brushing practices with the incidence of dental caries among children aged 6–10 years in RT 5, Waplau Village. A quantitative approach with a cross-sectional design was applied. The study involved 64 respondents selected through purposive sampling. Data were analyzed using univariate and bivariate methods, supported by chi-square statistical testing. The results demonstrated a significant relationship between fluoride levels and dental caries (p = 0.013; p < 0.05). Additionally, tooth-brushing habits were significantly associated with the occurrence of dental caries in children (p = 0.001; p < 0.05). In summary, the fluoride content in the well water used by respondents was within acceptable limits, and tooth-brushing behavior contributed to the development of dental caries among children in RT 5, Waplau Village.

Chronic Kidney Disease (CKD) is a structural or functional abnormality of the kidneys that lasts ≥3 months with the criteria of eGFR <60 mL/min/1.73 m² or the presence of kidney damage such as albuminuria and urinary abnormalities (Kidney International, 2024). CKD patients, especially those treated in intensive care units, often experience gastrointestinal disorders such as increased volume of gastric residues. Giving enteral nutrition to patients with NGT can increase the volume of gastric residue which is at risk of causing complications. One of the non-pharmacological interventions that can be carried out is abdominal massage, which is a light massage technique in the abdominal area that can stimulate intestinal peristalsis and improve gastrointestinal motility. The purpose of this case study was to determine the effect of  giving abdominal massage on reducing the volume of gastric residue in CKD patients in the ICU. This scientific paper uses a case study design using abdominal mass therapy. The number of respondents was 3 people, the intervention was carried out for 3 days with a time of 10-15 minutes. The application of abdominal massage therapy in the three respondents showed a decrease in the volume of gastric residue after admixture was carried out  for three consecutive days with an average decrease in the volume of gastric residue, which was 50 cc - 75 cc. Abdominal massage is a safe and effective nonpharmacological nursing intervention to help reduce gastric residue volume and support enteral nutrient tolerance in CKD patients in the ICU.

Hypertension is a global health issue and major risk factor for cardiovascular disease, requiring lifelong medication. In addition to pharmacological treatment, healthy lifestyle changes and non pharmacological therapies such as warm water foot soaks, can help prevent complications by inducing vasodilation to lower blood pressure. This study aims to describe nursing care for hypertensive patients, focusing on the application of warm water foot soaks to reduce blood pressure in an inpatient setting. Methods a descriptive case study approach was used three hypertensive respondents. The intervention involved 15 minute warm water foot soaks at a temperature of 39-40°C, conducted once daily for three days. Data were collected using digital sphygmomanometers and observation sheets, with measurements taken before and after the intervention. Results, after the therapy, all respondents showed an average reduction in blood pressure, with systolic pressure decreasing by 6,6 mmHg and diastolic by 2,3 mmHg. Respondents also reported felling more relaxed and experiencing lighter sensations in their legs. Conclusion, warm water foot soak therapy is an effective, safe, and cost efficient non pharmacological intervention for hypertensive nursing care, suitable for implementation by both nurses dan families.

Patient satisfaction is a key requirement for successful hospital services, influenced by factors such as mismatched expectations, nurses' personal behavior, high costs, and an unsupportive environment. Nurses' therapeutic communication plays a crucial role in increasing satisfaction in the inpatient ward by building trust and reducing misunderstandings in multicultural patients. Objective: To determine the relationship between nurses' therapeutic communication and patient satisfaction in the Inpatient Ward of Khidmat Sehat Afiat (KiSA) Regional General Hospital, Depok City in 2025. Method: A quantitative, analytical correlational study with a cross-sectional approach. The adult patient population was 120 people from August to October 2025, with a sample of 97 respondents via simple random sampling (with a 5% dropout rate). Data were collected using a questionnaire at KiSA Regional General Hospital, Depok (October-November 2025), and analyzed using chi-square for categorical variables. Results: 87.6% of nurses used good therapeutic communication; patient satisfaction was 79.3% satisfied, 27.3% quite satisfied, and 0% dissatisfied. The chi-square test yielded a p-value of 0.008 <0.05, indicating a significant relationship. Conclusion: There is a relationship between nurses' therapeutic communication and patient satisfaction levels in the Asoka Inpatient Ward of KiSA Regional General Hospital. Suggestion: Nurses should improve their skills through active listening, verbal empathy, information clarification, self-evaluation, and shift discussions for multicultural patients in Depok.

Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation. Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation.

Leadership constitutes a critical determinant of organizational efficiency, yet the relationship between leadership styles and administrative effectiveness remains incompletely understood, particularly across different institutional contexts. This comparative study examines how transformational, transactional, and laissez-faire leadership styles influence administrative efficiency in public and private sector institutions in Indonesia. Using a mixed-methods approach, quantitative data were collected from 428 employees across 28 public institutions and 24 private organizations through validated survey instruments; qualitative data were gathered through 36 semi-structured interviews with organizational leaders and managers. Results reveal significant positive relationships between transformational leadership and administrative efficiency in both sectors (β = 0.54, p < 0.001 for public; β = 0.48, p < 0.001 for private), with transactional leadership showing moderate positive effects (β = 0.32 public; β = 0.38 private) and laissez-faire leadership demonstrating negative relationships (β = −0.28 public; β = −0.24 private). Leadership styles collectively explain 52% of efficiency variance. Mediation analysis reveals that organizational culture (28%), employee engagement (35%), and trust in leadership (22%) partially mediate transformational leadership's effects, together accounting for 62% of total indirect effects. Sector differences emerged qualitatively: transformational leadership leverages public service motivation in public institutions, while transactional leadership's performance accountability resonates more strongly in private organizations. The study contributes theoretical understanding of leadership effectiveness across institutional contexts and provides practical guidance for developing contextually appropriate leadership development programs.

The research aims to find out and lyze the influence of employee empowerment on goal orientation through work accurancy at the Gempolkrep Sugar Factory, Gedeg district, Mojokerto Regency. The research method used is a quantitative research method with the number of samples used as many as 117 respondents using probability sampling techniques with proportionate random sampling techniques. The method used in the collection of data this study is to use a questionaire method with a scale os assesment using the likert scale. The data analysis technique used in this study is using SEM (stuctural equation modeling) with analysis test tools using IBM SPSS AMOS Statistics Version 22 software. The results showed that : 1) Employee empowerment has a significant and positive effect on the work accurancy of the Gempolkrep Sugar Factory in Mojokerto Regency. 2) Eployee empowerment has an significant and negative effect on the goal orientation of the Gempolkrep Sugar Factory in Mojokerto Regency. 3) Work accurancy has an significant and positive effect on the goal orientation of the Gempolkrep Sugar Factory in Mojokerto Regency.