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This study aims to analyze the effect of return on asset (ROA), current ratio (CR), and company size on the value of companies in the metal and similar industrial sub-sector listed on the Indonesia Stock Exchange during the 2021-2022 period. The research was motivated by the need to understand how financial indicators and company characteristics influence the overall market value of companies in this particular industry. The hypothesis of the study was formulated based on theoretical frameworks and previous empirical research findings. To conduct this study, a purposive sampling method was employed, which involved selecting companies based on certain predetermined criteria. A total of 58 companies from the metal and related sectors were included in the sample. Data for the study was gathered from annual financial reports and analyzed using multiple linear regression techniques to test the proposed hypotheses.The results indicate that company size does not have a significant effect on the company value, suggesting that factors such as financial performance may be more crucial in determining value than the size of the company itself. However, the study found that both return on assets (ROA) and current ratio (CR) have a significant positive impact on company value. These findings emphasize the importance of efficient asset management and liquidity in increasing a company’s market value. This study contributes to a deeper understanding of the financial factors that influence the value of companies in the metal and industrial sectors and provides insights for investors and management.

This study aims to analyze the integration of Artificial Intelligence (AI) into Strategic Human Resource Management (SHRM) and its contribution to enhancing organizational performance using a bibliometric approach. The research method involves analyzing data from Scopus and Crossref databases with the help of VOSviewer software to map research trends, keyword relationships, and publication distributions. The findings reveal that AI plays a significant role in optimizing HR processes, such as data-driven decision-making, productivity enhancement, and more efficient talent management. Key trends include innovations in HR practices, the utilization of big data, and sustainability practices (green HRM). The analysis identifies a significant increase in publications since 2020, reflecting growing academic interest in this topic. This research provides practical significance by helping organizations understand the strategic benefits of AI in addressing HR challenges and driving sustainable performance. The findings of this study are expected to serve as a reference for future research exploring AI implementation across various organizational contexts.

This study examines the sustainability of religious activities at Al-Irsyad Mosque before and after the establishment of the West Sumatra Grand Mosque, as well as the contributing factors from mosque administrators and congregants in maintaining these activities despite the presence of the new mosque. The research employs a qualitative descriptive method with a fieldwork approach. Data collection techniques include direct observation, in-depth interviews with mosque administrators and congregants, and documentation of religious activities. Data were analyzed through reduction, presentation, and conclusion/verification, with source, technique, and time triangulation employed to ensure data validity.The results indicate that religious activities at Al-Irsyad Mosque continue consistently in various forms, such as congregational prayers, Qur'anic studies, and other religious-social programs. In fact, new services have been added, such as funeral management, which originated from the initiative of the mosque administrators rather than being influenced by the presence of the Grand Mosque. However, a technical disturbance was identified—namely, the disruption of prayer concentration due to overlapping use of loudspeakers (microphones) from the West Sumatra Grand Mosque when activities occur simultaneously.The sustainability of religious activities at Al-Irsyad Mosque is supported by three main factors: effective and visionary leadership, a strong sense of ownership among congregants, and innovative programs tailored to community needs. The firm commitment of the mosque administrators and the active participation of the congregants are key to ensuring the continued role of Al-Irsyad Mosque as a center for religious life amidst external challenges.

Social media has become an integral part of students’ lives and is increasingly being used as a means of interactive learning. This study aims to analyze the effectiveness of social media use in supporting students’ learning process, by highlighting the benefits, challenges, and solutions that can be applied. The research method used is a qualitative approach with case studies, in-depth interviews, and thematic analysis. The results of the study indicate that social media provides flexibility in accessing learning materials, increases academic engagement, and facilitates discussion and collaboration between students and lecturers. However, there are several challenges, such as distraction, unguaranteed validity of information, lack of structure in learning, and gaps in access to technology. To overcome these challenges, strategies are needed such as good time management, increasing digital literacy, active roles of lecturers in directing learning, and institutional support in increasing access to technology. With the implementation of the right strategy, social media can be an effective tool in supporting interactive learning, improving students’ academic quality, and encouraging educational transformation in the digital era.    

This study aims to analyze the influence of knowledge and motivation on accounting students' interest in choosing a career in taxation. The case study was conducted on students of the Accounting Study Program, Dua Saudara Bitung College of Business and Management and Petra Bitung College of Economics. The low interest of students in pursuing a career in taxation is often caused by a lack of knowledge about taxation and existing job opportunities. This study uses a quantitative approach with a survey method through a questionnaire. The results of this study are that Tax Knowledge (X1) has a significant and positive influence on Career Interest in Taxation (Y). This can be seen from the calculated t value of 4.157 which is greater than the t table (1.66543) and a very small significance value (0.000 0.05). Motivation (X2) has a significant and positive influence on Career Interest in Taxation (Y). The t-value for motivation is 3.059, which is greater than the t-table (1.66543), with a significance value of 0.003 0.05. It is concluded that both Tax Knowledge (X1) and Motivation (X2) have a significant influence on Career Interest in Taxation (Y) at the Bitung Dua Sudara Business and Management College and the Bitung Petra College of Economics. This shows that to increase career interest in taxation, it is important to develop knowledge and motivation related to the field. These two variables positively influence an individual's desire to pursue a career in the taxation profession.

The Kei Islands community adheres to the Larvul Ngabal customary law, which governs various aspects of social and economic life. The philosophy of Ain Ni Ain, emphasizing brotherhood and justice, serves as the foundation for Yelim, a mutual aid system for managing social funds within the community. Additionally, the Kei people have implemented cultural accounting practices in recording and managing communal funds, which align with the principles of transparency and accountability in Islamic banking. However, the acceptance of Islamic banking among the Kei people remains a challenge, particularly within a multireligious community. This study is a sociological legal research (Socio-Legal Research) that employs a descriptive qualitative method with an ethnomethodological approach, involving interviews with customary leaders, religious figures, business actors, and the general public. The findings indicate that the values of Ain Ni Ain and Yelim align with Islamic banking principles, particularly in terms of social justice and financial transparency. Moreover, cultural accounting practices in communal fund management reflect an accountability mechanism similar to Islamic accounting standards. Thus, integrating Kei’s indigenous financial system with Islamic banking offers an innovative approach to enhancing financial inclusion in multireligious societies.    

In the current era of globalization and technology, computers, RFID are examples of information technology tools that are indispensable for meeting human needs in almost every aspect of life, including the management of infrastructure and equipment lending.According to direct research at Widya Praja Ungaran Vocational School, there are only two workers who handle facilities and infrastructure. In carrying out their work assignments, they still experience difficulties. Excess workload and the process of borrowing tools that still lacks a sense of responsibility, so that the results of the work are not maximized.The existence of increasingly sophisticated technology, the management of infrastructure and equipment lending can be done with the help of technological tools that will be implemented in this school. This research aims to make it easier to administer, because this school has not yet added a new workforce.This research can be designed with the help of software (Bootstrap, MySql), programming (PHP, Arduino IDE) and equipment (NodeMCU ESP8266, RFID, LCD, I2C, buzzer, power supply, breadboard, jumper cables, resistors, LEDs) to provide data information. more accurate, effective, efficient and provide a good working atmosphere in this school. It is hoped that this research can reduce work overload and create a sense of responsibility in borrowing equipment, using local networks (wifi / handphone) and computers or laptops, with the research method used is research and development (R&D).

Teenagers today are filled with a number of rapid technological changes and developments. From a financial perspective, teenagers at this stage have a growing ability to understand the principles of saving and spending money, not only the basics, but also long-term goals. The three main areas that parents should focus on are income, savings, and responsible spending (shopping or investment). Problems that often occur in society (including teenagers) are such as wasteful living (lifestyle), online loan debt, and being trapped in online gambling. The emergence of several entertainment venues, cafes, and angkringan makes spending difficult for teenagers to control. The methods used in this service are lectures, simulations, discussions and questions and answers regarding the usefulness and benefits of understanding financial literacy. The results of this service show the different nature and patterns of financial management of teenagers requiring presentation patterns that need to be adjusted. In the implementation of the activity, there were participants (some) who were more enthusiastic or serious about this series of training. Presenters (speakers) require the application of andragogy model learning. This model is intended so that the presenter (material provider) and participants are not bored, comfortable in communicating and feedback appears quickly. In the future, training or workshops will be more directed to more technical or specific, for example capital market investment, mutual funds or other investment models.

Sustainable water resource management is a crucial issue, especially in horticultural agricultural areas such as Berastagi, Karo Regency, North Sumatra. This area is known for its abundant water resources, but the challenge in optimizing water distribution and quality is still a problem. This study aims to analyze the level of community participation in water resource management in Berastagi and to develop a sustainable management strategy using the SWOT approach. The method used in this study is a SWOT analysis that considers strengths, weaknesses, opportunities, and threats in water management. The results show that community participation in technical aspects is quite high, but still low in terms of planning and evaluation. The main strength factors are abundant water resources and support from the farming community, while weaknesses lie in limited infrastructure and water pollution from agricultural activities. The main opportunities for sustainable water management include irrigation modernization and increased government regulation, while the main threats are the impacts of climate change and the use of chemicals in agriculture that have the potential to pollute water. From this SWOT analysis, it is recommended to develop technology-based irrigation infrastructure, increase socialization and community education to increase involvement in water management, and collaboration between the government, community, and research institutions. It is expected that this strategy can strengthen sustainable and adaptive water resource management in the Berastagi horticultural area.

Hypertension is a disorder characterized by elevated blood pressure originating from abnormalities in blood vessels, leading to impaired delivery of oxygen and nutrients to essential body tissues. Family involvement in assisting relatives afflicted with hypertension constitutes a supportive mechanism to facilitate effective self-care management of the condition.This study aimed to investigate the correlation between familial support and self-care management in hypertensive patients at Tuminting Health Center. Cross-sectional methods. The study sample comprised 49 individuals selected by purposive sampling. A questionnaire was employed as the study instrument. The gathered data was analyzed with the SPSS 16.0 software employing the Chi Square statistical test at a significance level (α) of <0.05. The results indicated that the predominant age group was 56-65 years, including 27 respondents, which represents 55.1%. The majority of respondents were female, totaling 39 individuals, accounting for 79.6%. The most common educational attainment was high school, with 22 respondents, corresponding to 44.9%. The statistical test yielded a P value of 0.0001, which is less than the alpha value (α) of ≤0.05. This study concludes that a correlation exists between family support and self-care management in hypertension patients at Tuminting Health Center. The findings of this study are anticipated to serve as a resource for individuals with hypertension, emphasizing the importance of self-care management to prevent problems and facilitate recovery.

This study aims to analyze the effect of financial literacy and the application of financial records on the performance of MSMEs in Bojonegoro District, with a focus on angkringan businesses. This research uses quantitative methods with descriptive and associative approaches. Data were collected through questionnaires and analyzed using SPSS. The results showed that the application of financial records had a significant effect on the performance of MSMEs while financial literacy did not show a significant effect. Simultaneously, financial literacy and financial records have a significant effect on performance. This research confirms the importance of good financial management through structured records to improve the sustainability of MSME businesses, especially in the context of micro businesses such as angkringan.

This study aims to analyze the relationship between service quality and customer green satisfaction at Madani Hotel Medan. The service quality in question includes aspects such as reliability, responsiveness, assurance, empathy, and physical evidence, which are integrated with environmentally friendly practices implemented by the hotel. Green satisfaction refers to the level of customer satisfaction that is not only based on conventional services, but also on the hotel's commitment to environmental sustainability. The research method used is a quantitative approach by distributing questionnaires to 100 respondents who are guests of Madani Hotel Medan. Data were analyzed using a linear regression method to determine the effect of service quality on green satisfaction. The results of the study indicate that there is a positive and significant relationship between service quality and customer green satisfaction. This finding indicates that the implementation of high-quality and environmentally friendly services can increase overall customer satisfaction. This study provides implications for hotel management to continue to improve service quality by paying attention to sustainability aspects in order to meet the expectations of increasingly environmentally conscious customers.

This study discusses the implementation of the halal SPA tourism concept in salons and SPAs in Padang City, amidst the growing halal tourism sector that emphasizes Islamic values. The purpose of this research is to describe the application of product, service, and management aspects based on halal standards. A descriptive qualitative approach was used, employing observation, interviews, and documentation methods across 10 salons and SPAs. Data were analyzed through reduction, presentation, and conclusion techniques. The results show that most salons and SPAs have begun to implement the halal tourism concept, including separate treatment rooms, the use of certified halal products, and the provision of prayer facilities. Muslimah Beauty Care stands out with its Islamic prayer books and magazines, while OK SPA and Beauty Lounge have adopted Islamic SOPs, including greetings and prayers. However, there are still inconsistencies in implementation, particularly in uniformity of Islamic dress for staff and product halal certification. Overall, salons and SPAs in Padang are making efforts to follow the halal tourism concept but require improvement in implementation to meet optimal standards.

This study aims to determine and analyze the effect of the level of understanding of the principles of good governance on financial performance at the Bireuen Regency Financial Management Agency. This study uses a quantitative research method. The population in this study were all employees at the Bireuen Regency Regional Financial Management Agency, with a sample size of 77 people. Data were collected by distributing questionnaires, and the results were processed quantitatively using SPSS 22. Based on the results of the study with partial hypothesis testing (t-test) showed that the variable Level of Understanding of the Principles of Good Governance (X) has a t-value of 3.321 while t-table is 1.665. This means that t-count> t- table, so the results of the study reject H0 and accept H1. So it can be concluded that partially the variable Level of Understanding of the Principles of Good Governance has a positive effect on the Financial Performance of Bireuen Regency at the Bireuen Regency Regional Financial Management Agency.

The purpose of this study is to determine the strategy of the Youth Organization of 1000 Teachers in Samarinda City in recruiting volunteers so that prospective volunteers who join have an interest in participating directly in helping with educational problems in remote areas and the obstacles faced by the Youth Organization of 1000 Teachers in conducting the recruitment. Youth with its social control function that has an active role in fighting for various values ​​of life that exist in society, the Youth Organization of 1000 Teachers in Samarinda City as an agent of change plays an active role in implementing education, especially for remote, underdeveloped, and border areas in East Kalimantan Province which still need special attention. This study is descriptive qualitative with a focus on describing and describing the strategy of the Youth Organization of 1000 Teachers in Samarinda City in recruiting volunteers so that prospective volunteers have an interest in participating directly in helping with social problems in the field of education, especially in remote areas and the obstacles faced. The data analysis used is the interactive model data analysis proposed by Miles, Huberman, and Saldana, where this data analysis consists of data collection, data condensation, data presentation and drawing conclusions. This study uses secondary data collection techniques by conducting library research and other secondary data sources and conducting direct research in the field to obtain primary data through in-depth interviews. From the results of the study, it shows that the Strategy of the 1000 Teacher Youth Organization in Increasing Volunteer Interest in East Kalimantan Province has been running well so far. This is because the members of the organization in it, both the Chairperson, Secretary, Treasurer and donations, Creative and event Team, Survey and Logistics Team, and the members of the 1000 Teacher Youth Organization management in Samarinda City are able to adapt and be creative in recruiting prospective volunteers.

The COVID-19 pandemic has presented unprecedented challenges, requiring organizations to adapt swiftly and navigate through uncertainty. Agile leadership has emerged as a critical factor in effectively managing crises and ensuring business sustainability. This study explores the role of agile leadership in crisis management, emphasizing the lessons learned from the COVID-19 pandemic. By analyzing case studies and best practices, this paper highlights the key attributes of agile leaders, such as adaptability, resilience, and the ability to foster innovation under pressure. Furthermore, it examines how agile leadership principles can be applied to develop sustainable business practices in a volatile and complex environment. The findings of this study provide actionable insights for organizations aiming to enhance their crisis response capabilities and promote long-term sustainability.  

Digitization of cooperatives and the use of technology are strategic steps in increasing economic competitiveness in the Madura handwritten batik sector, especially in Central Pakandangan Village, Sumenep Regency. This program aims to empower handwritten batik artisans through technology integration and digital capacity building. Some of the main activities include Search Engine Optimization (SEO) training, digital financial management through Accountable Digital Financial Management, digital cash book preparation, as well as Social Media Officer training and social media management strategies. The participants were also trained to create creative content, carry out digital branding of batik through logo design and visual branding, as well as build digital partnerships and cooperation. In addition, technological innovations are introduced through the use of night blasting machines to support production efficiency. This approach is expected to be able to increase the visibility of Madura written batik products, expand the market, and strengthen the competitiveness of artisans in the digital era. With a combination of training and the application of technology, this program contributes to the transformation of the digital-based economy in the Madura batik sector.

The development of e-commerce has significantly transformed consumer behavior, particularly among Generation Z. This study examines the impact of e-commerce on the consumptive behavior of Gen Z students at STIE Cendekia Bojonegoro, Indonesia. E-commerce platforms offer easy access, a wide range of products, and various promotional features that influence consumer purchasing decisions. Using a quantitative approach with a survey design, this study investigates how promotions, social media, and other factors impact Gen Z's purchasing behaviors. The results reveal that social media has a more substantial influence on consumptive behavior than traditional promotional strategies, which were found to be less significant. This highlights the importance of social media in shaping the shopping habits of Gen Z. The findings contribute to a better understanding of e-commerce's role in influencing consumer behavior and offer recommendations for businesses and educational institutions to address the challenges associated with impulsive purchasing and financial management among students.

This community service activity aims to integrate theory and practice through the construction of simple shelters by the academic community of the Vocational Program at Gorontalo State University. The activity is motivated by the need to improve the technical competence and social skills of building architecture students. The method used is participatory action learning, involving students and faculty members from planning to evaluation. The activities include group division, case studies at brick and block factories, construction of the lower, middle, and upper structures, and final assessment. The results showed that 70% of students mastered construction skills in accordance with simple building standards, with the final product being a functional shelter. The main challenges faced were team coordination and time management. Discussions confirmed that this model is effective in enhancing technical skills, teamwork, and understanding of sustainable construction, and is worth replicating in other vocational programs. The shelter construction also provided an opportunity to reflect on real-world applications of architectural theory, while addressing pressing community needs. Through active participation, students gained firsthand knowledge in applying design concepts and construction techniques that are crucial to the construction industry. Furthermore, the activity demonstrated the potential for developing students' abilities to apply architectural concepts that are not only relevant to academic requirements but also to practical, community-based construction needs. The project also emphasized the importance of sustainable building practices, focusing on materials and methods that minimize environmental impact. The construction of the shelter not only provided practical experience but also enriched students' knowledge in creating environmentally friendly and sustainable construction solutions.

This study aims to analyze the influence of capital, digitalization skills, and financial management on the performance of culinary MSMEs in Bojonegoro Regency. The method used is quantitative. The research sample consisted of culinary MSMEs in Bojonegoro which were taken using random sampling techniques. Data were collected through a Likert scale-based questionnaire and analyzed using multiple linear regression with SPSS software. The results of the study show that capital, digitalization skills, and financial management have a significant positive effect on MSME performance, both partially and simultaneously. Adequate capital provides opportunities for business development, digitalization skills increase competitiveness through efficiency and market reach, while good financial management supports business stability and sustainability. These findings provide practical implications in the form of the need for training, facilitation of access to capital, and increasing financial literacy for MSME actors. This research also provides a basis for local governments to formulate policies that support the development of MSMEs in the digitalization era.