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This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

Digital transformation is an urgent need for MSMEs to maintain competitiveness, yet many businesses like Toko ANHA Kosmetik still rely on manual operational systems that pose a high risk of inefficiency and losses due to expired products. This study aims to design and develop a mobile-based cosmetic sales application capable of integrating inventory management with an early warning feature for product expiration. The methodology employed is Design Thinking, encompassing the stages of empathize, define, ideate, prototype, and test to ensure the solution is user-centered. The results indicate that this approach successfully identified the primary pain points of the store owner and translated them into functional features such as automatic T-30 expired date notifications and digital product catalogs. System testing was conducted using Black Box Testing, yielding 100% functional validity, and User Acceptance Testing (UAT), which resulted in an average score of 83.49%, categorized as "Excellent." This study concludes that the designed application is not only technically effective in preventing operational losses but also highly acceptable to MSME users due to its intuitive and functional interface.

This research is purposely conducted to evaluate and compare the effectiveness, efficiency, applicability  and appropriateness of modern firefighting systems installed on board ships. As a result, the review attempt to  ascertain the significance of firefighting systems on ships in terms of their safety, types, structure, principles as  well as installations. In this way, the review tries to justify the importance of these systems on board ships. The design of this survey revolves around three basic elements that incorporate the complete firefighting  procedure. These components include: modern technology of firefighting, different types of systems that are  used on board ships and people traits in terms of drilling, firefighting training to deal with any incident of fire.  In the previous decade, the globe has experienced massive destructions, harms and injuries resulting from fire incidents on ships. This has triggered and ignited enhanced fabrication and staging of new practices,  technologies and inventions aimed at efficiently deal with fire incidents so as to support the safekeeping and  reliability on these fire systems on board ships. Equally, through this technological enhancement, the  firefighting systems have been designed to facilitate rapid detection capable of differentiating between real  smokes or flames indicators in case of a fire event on board ship. In recent times, these technological  developments have been viewed as strategies that help ship owners to ensure better protection of the crew’s life,  ship’s inventories as well as minimising on the possible losses that occur as a result of fire events on board ship.  Therefore, with the review of the recent or latest methods and technologies for speedy fire detection on ships,  the review demonstrates enhancement attributes, features and qualities of these new systems. Additionally, the  paper critically evaluates the components of these firefighting systems, as well as looking at their competences,  capabilities, benefits and applicability on board ships.

The construction industry faces major challenges in managing material inventory, particularly among start-up companies that still rely on paper-based manual records. Such practices often lead to data inconsistencies, delays in decision-making, and project inefficiencies. This study aims to analyze the implementation of a cloud-based and real-time inventory management system utilizing spreadsheets at PT X, a start-up contractor located in Karanganyar, Central Java. The research employs a qualitative case study approach, with data collected through direct observation, semi-structured interviews with finance staff, logistics administration staff, and the project manager, as well as documentation of material inflows and outflows. The findings reveal that the use of cloud-based spreadsheets enhances data transparency, facilitates real-time monitoring between field and office, and accelerates stock opname validation. The system also supports more responsive decision-making regarding material reordering and request postponements. Nevertheless, several obstacles remain, including limited digital literacy among staff, potential input errors, and reliance on internet connectivity. Theoretically, this research contributes to the literature on accounting information systems and inventory management in small-scale construction sectors. Practically, it demonstrates that low-cost cloud solutions can improve operational efficiency and serve as a foundation for developing more integrated systems in the future.

This contrastive linguistic study examines the phonological systems of Indonesian and English to identify areas of difficulty for Indonesian learners of English pronunciation. Through a systematic comparison of vowel and consonant inventories, phonotactic constraints, stress patterns, and prosodic features, this research identifies key points of interference that contribute to pronunciation challenges. The study employs acoustic analysis of speech samples from 120 Indonesian learners of English across different proficiency levels, combined with perceptual assessments by native English speakers. Findings reveal significant differences in vowel systems, consonant clusters, word stress placement, and intonation patterns that directly correlate with pronunciation difficulties. The research proposes a pedagogical framework that integrates principles of contrastive analysis with contemporary pronunciation teaching methodologies, including explicit phonological instruction, acoustic modelling, and technology-enhanced practice. The implications suggest that pronunciation instruction can be significantly improved through targeted interventions that address language-specific interference patterns while building on positive transfer opportunities.

This research aims to implement the K-Means Clustering algorithm in clustering patterns of goods demand in the inventory management system at PT Semen Padang. With the development of industrial technology and the need for an efficient inventory management system, this research identifies problems faced by the company, such as manual records that are prone to errors and delays. The developed web-based system allows real-time data integration, automation of the goods request process, and analysis of demand patterns using the K-Means algorithm. The results show that the implementation of this system can improve the efficiency of inventory management, minimize recording errors, and support better decision-making in the procurement of goods.

Interest and aptitude tests help in recognizing children's potential early on, so that parents and educators can plan education that is more suitable and supports the optimal development of children's potential. The purpose of this study is to help individuals know that interest and aptitude test instrumentation has a major impact in directing individuals in developing themselves, both in academics and careers. Children who study and work according to their interests tend to be more motivated, happy and accomplished. With a clear understanding of interests and aptitudes, children can make better decisions regarding future education, major and career choices. In this study we used the Literature Review method by collecting several sources. The results and discussion of the literature review discussion regarding interest tests, interest inventories, and Android-based psychological test applications in guidance and counseling in schools show that these tools are very important to help students determine educational and career paths according to their interests and talents. Interest tests help reduce uncertainty in career decision-making, improve the fit between individuals and jobs or study programs, and expand understanding of the psychological tendencies underlying their choices.

Drug cases in Indonesia are at a very worrying level. The phenomenon of abuse of narcotics, psychotropic drugs, and illegal drugs (narcotics), should be a concern for the government and all levels of society in general. The rampant behavioral deviations of the younger generation, namely the occurrence of narcotics crimes, one of which is the abuse of narcotics and illegal drugs, are currently increasing. Teenagers are very potential targets for the circulation of narcotics and dangerous drugs, so there must be real efforts to prevent and eradicate them. The problem approach method used in this writing is the normative legal method. Primary data collection techniques are obtained by conducting searches, inventories and reviewing regulations using literature studies including laws and regulations, books and articles in journals and scientific works. The police in eradicating drug crimes have the authority in accordance with the mandate of Law Number 35 of 2009 concerning Narcotics and Law Number 2 of 2002 concerning the Police. The main authority includes investigation of Pre-emptive, Preventive, Repressive action.

Abstract. The development of the era has driven various changes in the order of human life and forced humans to develop in a more advanced and modern life. As one proof that the development of the era is the increasingly advanced and sophisticated information technology that can be easily learned, accessed and utilized to support humans in carrying out their daily lives. The progress and sophistication of this technology has now had a great impact on life both in the socio-economic and socio-cultural aspects of society. society can easily utilize the sophistication of this technology wisely or it can also be misused. Crimes that often occur using online media are crimes in the form of online prostitution. The problem approach method used in this writing is the normative juridical method. Primary data collection techniques are obtained by conducting searches, inventories and reviewing regulations using literature studies including laws and regulations, books and articles in journals and scientific works. Criminal law enforcement against online prostitution in Indonesia still faces various obstacles. Criminal law enforcement against online prostitution in Indonesia is legally based on Law No. 1 of 2003 concerning Information and Electronic Transactions. 19 of 2016), Criminal Code, and Pornography Law No. 44 of 2008.    

The development of the economy and business sector in every country in the world is a trigger for competition between companies to gain profit. This competition raises demands for the relevance and reliability of the company's financial reports that are sustainable, which are intended to avoid conflict between users of financial reports, both internally and externally, so that proper company management is needed in managing the components in the company. This writing is a descriptive qualitative research in the form of observation, interviews and documentation at PT PLN (Persero). Based on the data found that non-operating assets are still included in the status of operating assets and if not immediately proposed will increase the accumulated depreciation costs. Depreciation costs are one of the elements of the company's operational costs that affect the company's profit because they reduce revenue. In addition to depreciation costs, there are also costs that will have an impact, namely the cost of maintaining warehouse operations. Therefore, the company must develop a more efficient and effective strategy to manage these non-operating assets so as not to burden operations and financial performance in the long term. Thus, it is concluded that in the implementation of the asset management system there are still various obstacles in the form of incomplete administrative data and assets that have not been neatly inventoried and external obstacles such as irregular material returns that further complicate asset data management. So the author makes a recommendation, namely the implementation of an integrated asset digitalization system to help track the condition and location of assets more accurately, to speed up the identification process.

This study aims to analyze the financial performance of PT Perkebunan Nusantara I Regional 5 Surabaya for the 2019-202 period. The method used in this research is quantitative descriptive method. To determine the financial performance of PT Perkebunan Nusantara I Regional 5 using financial ratio analysis techniques. The ratio analysis used in this study are liquidity ratios (current ratio, cash ratio and quick ratio), solvency ratios (DER ratio, DAR ratio and LTDtER ratio), activity ratios (total asset turnover, receivable period turnover and inventory turnover) and profitability ratios (GPM, NPM, ROE, ROI and ROA). Quantitative data in this study are in the form of financial statements of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period. Based on the liquidity ratio, PT Perkebunan Nusantara I Regional 5 in 2019-2023 experienced a significant increase from 2020-2023 and its liquidity was better in 2023. The financial performance of the solvency ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows a healthy and stable condition. The financial performance of the activity ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows efficiency in managing receivables and inventories, but the use and utilization of assets to generate income needs to be improved. The financial performance of the profitability ratio at PT Perkebunan Nusantara I Regional 5 is classified as unfavorable which can increase the Company's losses. In general, the Company's performance for the 2019-2023 period is less healthy.

This research was conducted using the Inventori Tugas Perkembangan (ITP) as a data collection tool. The reseacrh utilized the result of the Inventori Tugas Perkembangan (ITP) as an application of developmental tasks for 7th-grade studen at SMPN 14 Kota Serang. In addition, the assessment results using the Inventori Tugas Perkembangan (ITP) aimed to develop guidance and counseling programs tailored to the student’s needs. The research was carried out at SMPN 14 Kota Serang, with subjects being students from classes 7D, 7E and 7F in the 2024/2025 academic year. The research aimed to collect data and analyze the needs and difficulties faced by 7th-grade students at SMPN 14 Kota Serang. Another objective was to provide an understanding of the use and benefits of the Inventori Tugas Perkembangan (ITP) as a tool to assess student needs. This research employed a descriptive quantitative method and the Inventori Tugas Perkembangan (ITP) as the data collection instrument. The researcher will present the result obtained through the Inventori Tugas Perkembangan (ITP), This research is expected to contribute to the knowleddge base and assist counselor in providing programs and services that meet the needs of students.

Software testing is one of the aspects in software design methodology. The author conducted research by taking a case study on the inventory stock information system in a goods delivery service business. The testing technique for this information system uses the black box testing method, with the Equivalence Partitioning technique. From the testing results, the author found irregularities in the database and conducted a more in-depth analysis of the class diagram. The diversity of software types suggests the importance of flexibility and improvisation during software testing, such as determining the appropriate test cases, selecting the appropriate testing methods, and determining the suitable testing environment. Software testing should also consider the effectiveness of resources, project scheduling and deadlines, user/client requests, the availability of testing infrastructure, and other parameters that may be more complex.  

Interest and aptitude tests help in recognizing children's potential early on, so that parents and educators can plan education that is more suitable and supports the optimal development of children's potential. The purpose of this study is to help individuals know that interest and aptitude test instrumentation has a major impact in directing individuals in developing themselves, both in academics and careers. Children who study and work according to their interests tend to be more motivated, happy and accomplished. With a clear understanding of interests and aptitudes, children can make better decisions regarding future education, major and career choices. In this study we used the Literature Review method by collecting several sources. The results and discussion of the literature review discussion regarding interest tests, interest inventories, and Android-based psychological test applications in guidance and counseling in schools show that these tools are very important to help students determine educational and career paths according to their interests and talents. Interest tests help reduce uncertainty in career decision-making, improve the fit between individuals and jobs or study programs, and expand understanding of the psychological tendencies underlying their choices.

Indomaret, Indonesia's largest mini market, uses a management information system (SIM) for its sales. When it comes to utilizing SIM, Indomaret employs a variety of methods, including the acquisition of business and personnel in the ritel sector. The process of using the operational Indomaret SIM and implementing it for business purposes is an important aspect. Because of this, the purpose of this article is to investigate a variety of SIM Indomaret features. In order to address a variety of Indomaret functions, including inventories, logistics, SDM, keuangan, and penjualan management, the SIM was developed with the help of a large and persistent Estonian market. The SIM Indomaret system includes hardware such as a hard drive, a memory stick, a database, and software such as a computer and a telephone.

Penelitian ini bertujuan untuk memperbaiki sistem penyimpanan dan penempatan bahan baku komoditi tube dan tape di gudang PT Maximos Global Logistik Semarang. Saat ini, penempatan produk di gudang dilakukan secara tidak teratur, menyebabkan waktu pencarian yang lama. Penelitian ini melibatkan perumusan masalah, tujuan penelitian, studi literatur, observasi, dan wawancara dengan staf terkait, serta pengumpulan data inventori dan pemesanan. Dengan menggunakan metode ABC dan analisis FSN, material di gudang diklasifikasikan menjadi tiga kelas berdasarkan pergerakannya: A, B, dan C. Implementasi metode ini mendukung prinsip 5S, khususnya Seiton dan Seiketsu, untuk mempermudah penempatan dan identifikasi material. Barang ringan ditempatkan di Level 4, barang berat di Level 2, dan material yang tidak bergerak di Level 6, memudahkan identifikasi oleh admin dan karyawan lapangan.

Land grabbing is a form of unlawful act, namely an act of abuse of authority over land ownership rights. Acts of encroachment can take the form of occupying land, installing fences, or eviction of land owners and so on. The act of illegally grabbing land is an unlawful act, which can be classified as a criminal act as stated in the provisions of the Criminal Code. The problem approach used in this writing is the normative juridical method. Primary data collection techniques are obtained by conducting searches, inventories and reviewing regulations using literature studies including statutory regulations, books and articles in journals and scientific works. Deductive analysis techniques are used to analyze data with a starting point or based on general rules, then a specific conclusion is drawn. The mechanism for resolving land grabbing cases that occur in the community can be carried out through deliberation or mediation, litigation, non-litigation, through the role of law enforcement officials, resolution through arbitration institutions. As for the role of the prosecutor's office in implementing court decisions in cases of land grabbing, the main role of the prosecutor's office in this context is as the implementer of court decisions that have permanent legal force. The prosecutor's office is responsible for ensuring that the implementation of these decisions is carried out. The government's suggestion is to provide information to the public by means of outreach, appeals and information, especially about land ownership and the prosecutor's office as the implementer of court decisions can provide protection to people who have land rights.

Organizational culture plays a crucial role in shaping employee mental health. This study aims to examine the relationship between organizational culture and employee mental well-being in the modern workplace. The hypothesis posits that a positive, supportive culture correlates with better mental health outcomes. A quantitative survey was conducted among 200 employees using validated psychological scales and organizational culture inventories. Statistical analysis revealed that employees in organizations with open communication, appreciation, and work-life balance programs reported lower stress and higher job satisfaction. The results highlight the importance of fostering a healthy organizational culture to promote employee well-being and organizational productivity. The study concludes that investing in positive cultural practices is essential for sustainable mental health in the workplace.

Every business must strive to remain stable in its performance in order to survive competition. In Kotagede Yogyakarta, UMKM Yangko Sari Roso produces food. Businesses that are developing in the current era of globalization are characterized by strong competition in all fields, such as business in industry, trade and services. Because the company only produces for one shop and entrusts products to several distributors, Yangko's MSME sales strategy is still not well chosen. In addition, making product packaging that is considered quite expensive and unattractive results in poor sales, which results in high inventories in warehouses and cost losses. The ultimate goal of this work is to find the best solution to the problem of marketing and production costs. The ARIMA method is used to forecast Yangko's short-term sales, production costs, and packaging proposals. The aim of this method is to provide the best results for finding marketing decisions. The results of this research, namely the analysis of marketing strategy observations, show that the company can overcome this problem and find ways to make production costs more efficient by increasing labor.

The quality of a product depends on how the manufacturer applies the supply of raw materials used. The application of a good supply of raw materials can expedite the production process. There are many factors that affect the smooth production process. One of the factors that can affect the smoothness of the production process is the supply of raw materials. Raw materials in the production process include raw materials, semi-finished materials and finished goods. In running its business, Kedai Surabi Gapura experiences difficulties in terms of implementing raw material supplies considering the large number of orders that the shop receives every month so that Kedai Surabi Gapura cannot determine the number of priority raw material needs that must be purchased according to production needs. Surabi Gapura requires an appropriate method of supplying raw materials for production. By applying the raw material inventory classification method, it is hoped that Kedai Surabi can find out the priority classification of raw materials used based on raw material prices, in this case related to capital. Shop owners need to implement raw material inventory planning and control because to find out what the difference is between the costs incurred for purchasing raw materials and the amount of raw material requirements according to the daily production target. In addition to the raw material inventory classification method needed in an effort to expedite the production process, the shop also needs to apply the right raw material ordering method in order to save costs incurred such as transportation costs for sending raw materials, raw material storage costs, ordering costs, raw material maintenance costs arising from inventory. By applying the EOQ method for reordering raw materials, it is hoped that the Surabi Gapura Shop will place orders in economical quantities to determine the point of reordering raw materials so that the costs incurred by the Surabi Gapura Shop are efficient.The research method used in this study is to use a quantitative descriptive method. In this study the method used aims to determine the appropriate method of inventory of production raw materials with the raw material inventory classification method and the correct raw material ordering method in order to save costs incurred such as transportation costs for sending raw materials, raw material storage costs, ordering costs, maintenance costs for raw materials arising from inventory. By applying the EOQ method for reordering raw materials.From the results of calculations using the POM QM For Windows software based on the results of data processing using the ABC class classification analysis method for raw materials from 15 types of raw materials, they can be classified based on their respective classes according to the amount and investment value or rupiah spent to obtain these raw materials. Then by using the calculation of the EOQ method with the POM QM For Windows software, business owners can find out the optimal number of orders in the production process, namely the optimal number of orders is at 8,869.52 units, that is, if the demand in one day is 250 units.