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We used a few financial ratios in this study: the price-earning ratio (PER), net profit margin (NPM), debt-to-equity ratio (DER), current ratio (CR), and economic ratio (ER). Our goal is to gather actual data regarding changes in the financial performance of nickel companies listed on the BEI before and after the implementation of Permen No. 11 in 2019 regarding the export restrictions of nickel ore. This is a quantitative study that uses SPSS and the Paired T-test method. The financial accounts of nickel companies serve as a secondary data source for our investigation.

The prospects of Islamic banking in Indonesia, when viewed from the real sector, are quite positive. Because, the operationalization of Islamic education does not matter! interest, and the income comes from the retum for the harvest! for projects financed or margin financing the sale and purchase of goods. In this way, it can be ascertained, that theoretically Islamic banking is very interested in encouraging the progress of the nile sector. The most important thing for Islamic banking is that no matter how advanced and developed it is, it will never leave the real sector, because it is from this sector that banking activities emerge. Unlike the conventional banking system, the monetary sector has grown far away from the real sector of Inl. This is because, with interest, money has shifted from just a medium of exchange to a commodity. 

Pakistan is a developing country. Its transportation infrastructure mainly consists of road network. About 95% passengers and fright is transported using the road network. This high demand on road network is because of the unreliable railway system between the cities. Due to such high demand on road network the accident involvement risk of an individual is much high as compared to developed countries. This study uses a new modeling approach to estimate road safety risk for WTP.  A correlated random parameters Tobit model (heterogeneity-in-mean) is integrated with machine learning (Decision tree).  The decision tree categorizes higher-order interactions, while the model captures unobserved correlations and heterogeneity. The framework examines WTP determinants using a representative sample of 3178 road users from Pakistan. The model estimates WTP for different (fatal and severe injury) risk reductions to monetize road traffic crash costs. Results show maximum respondents are willing to support safety improvement policies. The model reveals significant WTP heterogeneity linked to perceptions of road safety and accident risk. Systematic preference heterogeneity emerges through higher-order interactions, offering insights into WTP relationships. Marginal effects highlight varying sensitivities to explanatory variables, quantifying their impact on WTP probability and magnitude. The framework provides two key contributions. It identifies public WTP determinants, emphasizing heterogeneous effects. It also helps in prioritization safety policies by understanding public sensitivity to WTP. The insights further emphasizing on the importance of road safety interventions to the specific socio-economic profiles of road users. This study offers a significant contribution to road safety improvement by providing valuable recommendations for policy makers. By integrating detailed socio-economic factors, it also addresses the urgent need for targeted traffic safety interventions in Pakistan. These findings are expected to aid policymakers and stakeholders in developing effective strategies to enhance road safety and reduce the accident involvement risk effectively.

This study investigates the public perception of local dialects and their implications for cultural identity. Local dialects serve as vital markers of regional identity and heritage, yet they often face stigma and marginalization in favor of standardized languages. Through a mixed-methods approach, including surveys and in-depth interviews, the research examines how individuals perceive various local dialects in terms of prestige, authenticity, and social value. The findings reveal a nuanced landscape of attitudes, where some respondents express pride in their local dialects as symbols of cultural heritage, while others associate them with negative stereotypes, which impacts their willingness to use these dialects in public settings. The study highlights the complex relationship between language, identity, and social dynamics, suggesting that fostering positive perceptions of local dialects can enhance cultural pride and community cohesion. Additionally, the research discusses the role of education and media in shaping perceptions of local dialects and emphasizes the need for initiatives that promote linguistic diversity. Ultimately, this research underscores the importance of recognizing and valuing linguistic diversity as a crucial component of cultural identity in an increasingly globalized world, advocating for the preservation and celebration of local dialects to strengthen community ties and cultural heritage.

This research aims to assess the financial performance of PT. Gudang Garam Tbk by using financial ratio analysis. The population of this study is the financial statements of PT. Gudang Garam Tbk for the years 2012 to 2021, while the sample is the balance sheet and profit and loss report for the 2012-2021 period. Data was collected using documentation techniques, and analyzed using financial ratio analysis, namely liquidity ratios (CR, QR, CAR), solvency ratio (DAR, DER), profitability ratios (NPM, ROA,ROE), and activity ratios (RTO, TATO). Findings of the study indicated that PT. Gudang Garam Tbk’s financial performance was generally poor. This is examined: 1). Each indicator’s findings are show in the liquidity ratio; the current ratio falls into the “good” category, while the quick ratio and the cash ratio fall into the “bad” category. 2). The ratio of assets to debt and the equity to debt are in the unfavorable group, according to the solvance ratio, which displays the outcomes of each indicator. 3). The profitability ratio displays the outcomes of each adverse indicator, including the net profit margin ratio, return on assets ratio, and return on equity ratio. 4). The acivity ratio show the results of each indicator, the accounts receivable turnover ratio is in the good category and the assets turnover ratio is in the bad category.  

to determine the partial and simultaneous effects of NPM, DER, and EPS on the stock prices of manufacturing firms in the food and beverage industry. For this quantitative research, secondary data sources were the Food and Beverage Department Manufacturing Companies' Financial Statements published in the IDX. Purposive sampling is the technique used for sampling. The t-test, F-test, and multiple linear analysis tests were used in this study's testing. The results of the partial study (t-test) showed that the stock prices of food and beverage manufacturing companies listed on the Indonesia Stock Exchange were positively and significantly impacted by NPM, DER, and EPS. It concurrently demonstrated that the stock prices of the Food and Beverage Manufacturing Companies listed on the IDX were positively and significantly impacted by NPM, DER, and EPS, either separately or in combination..

In the era of globalization, companies face intense competition alongside the implementation of PSAK 22 (revised 2010) in Indonesia, particularly in the merger between PT Bentoel Internasional Investama, Tbk. and PT BAT Indonesia, Tbk. in 2010. Utilizing the purchase method according to PSAK 22, this research applies a qualitative approach with content analysis to compare the practices of business combination accounting before and after the adoption of IFRS. The research focuses on how well PT Bentoel Internasional Investama Tbk. adheres to accounting standards, especially PSAK 22 after IFRS adoption. The adoption of PSAK 22 and IFRS enhances transparency, limits potential earnings management, and improves the quality of financial reporting. Although there is an improvement in disclosing minority rights and non-controlling ownership, these aspects still require further attention. With its positive impact, this research demonstrates that the implementation of PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk. can enhance the company's effectiveness in facing competition. Highlighting the positive impact of implementing PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk., the research reinforces transparency, integrity, and the quality of financial reporting related to business combinations. The company is expected to be more effective in dealing with competition by reducing opportunities for earnings management practices. Recommendations for further research include expanding the sample size and conducting comparative studies for a more comprehensive understanding.    

The film "Wicked," adapted from the novel by Gregory Maguire, offered a new perspective on the character Elphaba, who was known as the wicked witch in the classic story "The Wizard of Oz." This research aimed to explore how Elphaba's character challenged the negative stereotypes associated with her and highlighted the importance of representing complex characters in media. This study was descriptive in nature, employing a semiotic approach to analyze the signs and meanings contained within Elphaba's character, as well as the social critique implications that arose. The findings indicated that Elphaba was not merely perceived as a symbol of evil but also served as a representation of empowerment for marginalized individuals, reflecting the complexities of identity and the struggle against social stigma. Elphaba's character illustrated a journey of transformation from ostracism to self-acceptance, inspiring audiences to understand and appreciate diversity and the challenges faced by those considered different. The film invited viewers to reflect on how societal judgments were often based on physical appearance and encouraged them to celebrate differences. The implications of this social critique were significant, as they could foster empathy and positive change within society, as well as raise awareness of the importance of embracing individual uniqueness.  

We used a few financial ratios in this study: the price-earning ratio (PER), net profit margin (NPM), debt-to-equity ratio (DER), current ratio (CR), and economic ratio (ER). Our goal is to gather actual data regarding changes in the financial performance of nickel companies listed on the BEI before and after the implementation of Permen No. 11 in 2019 regarding the export restrictions of nickel ore. This is a quantitative study that uses SPSS and the Paired T-test method. The financial accounts of nickel companies serve as a secondary data source for our investigation.

Paulo Freire’s concept of liberal education is still not implemented in the world of education in developing countries. Educational actors still adhere to the banking system to oppress students. This study raises a social correlation between educators and students called school family kinship. The education curriculum needs to be used as an indicator of success in terms of the intelligence of the children. The curriculum has continued to transform since 1947 to 2022 but has not found its identity.  Now, the independent learning curriculum is intensively grounded, but there are gaps between regions and between socio-economic groups in terms of learning quality. The implementation of the independent learning curriculum is considered not to have a significant positive effect in the outermost and marginalized areas. Therefore, the old pattern called banking system of education is still used. Students are considered empty piggy banks that must be filled by the teacher. Teachers are still recognized as the all-knowing in knowledge that must be poured into the brains of students. As a result, students can only follow what is transferred by the teacher. This is the basis for the author to try to provide briefings to Catholic teachers and education personnel in Wini and Wekfau parishes regarding the implementation of an independent curriculum in Catholic Schools. This study uses qualitative methods with observation techniques carried out in coastal parishes (Wini) and in the mountains (Wekfau) in terms of geographical location to find out the similarity of perceptions of the independent curriculum. This study applies a qualitative method with observation techniques carried out in the coastal parish (Wini) and in the mountains (Wekfau) in terms of geographical location to find out the similarities in perceptions of the implementation of the independent curriculum in two different areas.

This article discusses social entrepreneurship strategies in empowering marginalized women. Empowering marginalized women through social entrepreneurship is seen as a solution to address issues of gender inequality and poverty. Through a literature review, this research identifies various approaches and programs that have been implemented to enhance women's skills and knowledge, as well as their impact on their well-being. The results indicate that social entrepreneurship can increase economic independence and strengthen women's positions in society. This research concludes that support from various parties, including the government and private institutions, is crucial for the implementation of these strategies.

This study aims to analyze the financial performance of four major banks in Indonesia, namely PT Bank Central Asia (BCA), PT Bank Negara Indonesia (BNI), PT Bank Mega, and PT Bank Rakyat Indonesia (BRI), during the period 2019–2023. The analysis was conducted using financial ratios that include liquidity (current ratio, quick ratio), profitability (return on assets, return on equity), solvency (debt to equity ratio, debt to total asset ratio), efficiency (net interest margin), and market ratio (price to earnings ratio, dividend yield). This study uses a descriptive qualitative method with secondary data obtained from annual financial reports. The results of the study show significant differences in financial management among the banks analyzed. Bank BNI stands out in terms of liquidity, while Bank BRI excels in profitability and asset efficiency. Bank BCA shows good financial stability, while Bank Mega dominates in market attractiveness and dividend policy. However, each bank also faces challenges, such as low asset efficiency at Bank BNI, performance fluctuations at Bank BRI, and challenges in increasing profitability at Bank BCA.

This research aims to analyze the market power of the company PT. Hexa Karya Utama uses the Lerner Index as a measuring tool. The Lerner Index is an indicator that describes a company's ability to set prices above marginal costs, which reflects monopoly power and market power. In the context of the timber industry, where competition is increasingly fierce, understanding market forces is crucial for effective business strategies. The analysis results show that PT. Hexa Karya Utama has a significant Lerner Index value, which indicates quite good market strength.

The purpose of writing this article is to find out that Dalihan Natolu in Batak customs, especially us as Toba Batak people and we can understand that this theology is also connected to the concept of Dalihan Natolu as a symbol of unity in Toba Batak tribal customs and we also as Indonesian people are a reflection of traditions and culture that have been known throughout the world since the time of our ancestors. However, with the entry and domination of Western religions in Indonesia, traditional and cultural values ​​began to experience a process of desacralization and were even marginalized. As a result, the identity of the Indonesian people seems to be lost in expressing their beliefs. To face this challenge, a new theological model is needed that is rooted in what exists in Indonesia, in this case the concept of Dalihan Na Tolu, namely the customs of the Batak tribe. And dalihan na tolu is a kinship system that brings society to an egalitarian status in love and sacrifice.

The Gospel of Luke portrays Jesus as a universal Saviour who brings salvation to all people, regardless of race, social status, or culture. Through a narrative that emphasises love, inclusivity, and social justice, Luke shows that Jesus' mission is to save the lost, as written in Luke 19:10. Salvation in this gospel includes not only spiritual liberation from sin, but also social and physical transformation. In parables such as the Good Samaritan and the Prodigal Son, as well as His interaction with Zacchaeus, Jesus showed special concern for the poor, marginalised groups, and sinners. Jesus' inclusive approach transcends ethnic and cultural boundaries, affirming that salvation is available to all nations, as expressed in Luke 2:30-32 and Luke 1:50-55. Salvation in Luke includes life transformation that affects the heart, behaviour and social relationships. The gospel also emphasises that God's universal love drives the Church to be an inclusive community that serves all, regardless of background. Thus, Luke conveys a broad idea of salvation, which not only restores people's relationship with God, but also transforms the way we live together through love, justice and solidarity.

Agroindustry plays a crucial role in the economy, particularly in supporting food security and creating business opportunities in rural areas. However, to remain competitive in an increasingly challenging market, a comprehensive evaluation of financial performance is essential. This study aims to analyze the financial performance of the Tahu Bulat Agroindustry in Buniasih Hamlet, Muktisari Village, Cipaku Subdistrict, Ciamis Regency, using the Du Pont System approach over the 2022–2024 period. The analysis focuses on five key indicators: Assets Turnover, Net Profit Margin, Return on Investment (ROI), Equity Multiplier, and Return on Equity (ROE). The results reveal an average Assets Turnover of 1.42 times, indicating effective asset utilization in generating sales. The average Net Profit Margin of 17.80% reflects the company’s ability to generate net profit from sales. The average ROI of 25.55% indicates efficient asset utilization. The Equity Multiplier has an average of 4.77 times, demonstrating the contribution of the capital structure to asset management. Meanwhile, the average ROE of 125.54% highlights high returns on equity, despite significant declines in the final year. The study concludes that the financial performance of the agroindustry is generally good, but declining indicators in the last year require strategies to improve efficiency and asset management. It is recommended that the company reevaluate its capital structure and enhance operational efficiency to ensure business sustainability.

This research uses visitor satisfaction as a mediating variable to examine and ascertain how emotional marketing and destination image affect positive electronic word-of-mouth in relation to Siantar Zoo tourism. Tourists who have been to Siantar Zoo made up the study's population. There are 271 responders in the sample utilized in this investigation. A questionnaire survey is the method used in this research to gather data. Descriptive analysis and the Structural Equation Model (PLS) were used in the data analysis process. Smart-PLS version 4 was utilized for data processing in the research. According to the study's findings, tourist satisfaction was positively but marginally impacted by emotional marketing. Tourist satisfaction was positively and significantly impacted by destination image. Positive Electronic Word of Mouth was significantly and favorably impacted by emotional marketing. Positive Electronic Word of Mouth is significantly and favorably impacted by destination image. Positive Electronic Word of Mouth is positively and significantly impacted by visitor satisfaction. Positive Electronic Word of Mouth via Visitor Satisfaction is not much impacted by emotional marketing. Through visitor satisfaction, destination image significantly influences positive electronic word-of-mouth. Determination Coefficient studies show that destination image, emotional marketing, and visitor satisfaction account for 56% of positive electronic word-of-mouth.

The right to legal aid is a fundamental entitlement of every citizen, aimed at ensuring access to justice, safeguarding human rights, and providing equal opportunities for legal assistance, particularly for those who face economic challenges. In democratic legal systems, legal aid serves as a crucial mechanism to uphold equality before the law and prevent injustices caused by unequal access to legal resources. The state is responsible for guaranteeing that legal aid is available to its citizens, whether through the provision of qualified lawyers or accessible legal aid institutions, to support individuals throughout legal proceedings, both in criminal and civil cases. Legal aid extends beyond the economically disadvantaged, also covering vulnerable groups such as women, children, persons with disabilities, and other marginalized minorities who are often excluded from the judicial process. In this sense, legal aid plays an essential role in ensuring that every citizen’s rights are protected and that legal proceedings are fair and just. Furthermore, in order to ensure that everyone, regardless of social or economic background, receives equitable and unbiased treatment in legal proceedings, the right to legal assistance is essential to bolstering the rule of law.

The financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020-20203 period was greatly influenced by fluctuations in global commodity prices and macroeconomic conditions that had an impact on the company's competitiveness and profitability. Therefore, it is important to assess how companies in this sector are managing their financial performance amid various challenges and opportunities. This study analyzes financial performance using several main financial ratios, including liquidity ratios (Current Ratio and Quick Ratio), solvency ratios (Debt to Equity Ratio and Debt to Asset Ratio), profitability ratios (Return on Assets, Return on Equity, and Net Profit Margin), and activity ratios (Total Asset Turnover and Inventory Turnover). The method used to conduct the analysis is the quantitative descriptive analysis method, using data that has been taken based on the annual financial statements of companies listed on the IDX during the period. Sample selection using the purposive sampling method, resulted in 3 companies being analyzed. The results of the analysis of 81 data observed using the Multiple Linear Regression method showed that environmental performance and environmentally friendly products had a positive impact on the company's financial performance, while environmental poroscope and environmental activities did not show a significant influence on the company's financial performance.

This research examines the perceptions of MSME actors regarding the implementation of MSME tax policies in Indonesia, The aim of the research is to explore in depth the perceptions of MSME actors towards tax policy and identify the factors that influence it. The research method used is qualitative phenomenology, with data collection through in-depth interviews with MSME actors. The research results show a diversity of perceptions, ranging from positive views which see policies as supporting business formalization and opening access to financing facilities, to negative views which see them as an additional burden, especially for businesses with thin margins. Factors that influence perceptions include the level of tax knowledge, business experience, characteristics of the business sector, access to information, and the ability to utilize technology. The research conclusions emphasize the need for a more nuanced and adaptive approach in the formulation and implementation of MSME tax policy. The government needs to consider the diverse characteristics and needs of the MSME sector, increase tax education and outreach, and improve the accessibility of tax information and services. Continuous dialogue between policy makers and MSME actors is needed to develop an effective tax system in increasing state revenues and supporting the growth of the MSME sector.