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The stock market is a place to buy shares for profit. In Indonesia, energy stocks are highly unpredictable because global commodity prices change constantly. This study examines what affected energy stock returns in 2024, focusing on trading volume, price swings, company profits, and cash flow. Using financial reports and statistical analysis, all these factors were tested together and individually. The results show that combined, all these factors do affect stock returns. However, when looked at one by one, only the company's net profit truly matters to investors. On the other hand, busy trading, daily price swings, and cash flow have no impact at all. In fact, all the factors studied only account for 14% of stock return movements, while the remaining 86% is driven by other outside forces. In conclusion, for those looking to invest in energy stocks, the most important thing to watch is the company's ability to generate net profit, rather than just looking at how busy daily transactions are in the market.

High-quality forage selection is a central factor in improving Bali cattle performance, particularly in smallholder systems that rely heavily on local feed resources. This study evaluated the effects of odot grass (Pennisetum purpureum cv. Mott) and pakchong grass (Pennisetum purpureum cv. Thailand) on feed intake, average daily gain, and feed conversion ratio of male Bali cattle. The experiment was conducted for 30 days from February to March 2026 at CV. RnB Farm, Gorontalo Regency. Nine male Bali cattle with relatively homogeneous initial body weights of 150–200 kg was assigned to a completely randomized design with three treatments and three replications. The treatments were P0, field grass as the control; P1, 100% odot grass plus concentrate; and P2, 100% pakchong grass plus concentrate. Dry matter intake did not differ significantly among treatments, with values of 6.47 ± 0.19, 6.52 ± 0.19, and 6.55 ± 0.16 kg/head/day for P0, P1, and P2, respectively. In contrast, average daily gain differed significantly, with the highest value observed in P2 at 0.56 ± 0.08 kg/head/day, followed by P1 at 0.52 ± 0.09 kg/head/day and P0 at 0.45 ± 0.06 kg/head/day. Feed conversion ratio also differed significantly, with the most efficient value recorded in P2 at 11.98 ± 2.10. These findings indicate that pakchong grass combined with concentrate provides the best feed efficiency and growth performance, while odot grass remains a promising alternative forage for improving Bali cattle productivity.

This study aims to analyze the effect of profitability, company size, and type of public accounting firm on Key Audit Matters (KAM), with audit fees as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study used a quantitative approach with a purposive sampling method. Data were obtained from audited financial statements and annual reports published on the official Indonesia Stock Exchange website. The study sample consisted of 67 companies, with a total of 201 observations. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results showed that profitability had a significant negative effect on KAM disclosure, while company size had a significant positive effect on KAM disclosure. The type of public accounting firm showed a significant negative effect on KAM disclosure. Furthermore, audit fees did not moderate the relationship between profitability and KAM, but they did moderate the relationship between company size and type of public accounting firm on KAM disclosure. This study demonstrates that company and auditor characteristics play a significant role in determining the disclosure of Key Audit Matters in the independent auditor's report.

Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and professional background, on audit standards in Timor-Leste. Quantitative data was collected from a survey of 60 auditors and analyzed using descriptive statistics, correlation analysis, and multiple linear regression techniques. The findings suggest that auditor ethics has a substantial positive impact on audit quality, indicating that conformity to professional ethical guidelines is vital for enhancing audit results. In contrast, experience in auditing does not demonstrate a statistically significant impact on the quality of audits. Visualization through scatter plots further supports the notion that the relationship between ethics and audit quality is more robust than that of other auditor characteristics. Strengthening ethical standards in the auditing profession is crucial to enhancing audit quality, as these findings demonstrate. This study contributes to the body of research on auditing behavior by presenting empirical findings from a developing institutional setting. The findings also have practical implications for policymakers and auditing bodies in Timor-Leste.

Sumbersari Village is one of the few places where child marriage is still a problem. Children's mental health, education, and future prospects are all negatively impacted by this practice. The KKN (Community Service Program) group organizes community service projects that teach fifth and sixth graders about the dangers of child marriage and give them the opportunity to socialize. One of the strategies used is a question and answer session with incentives to increase student engagement, as well as presenting material in simple language and facilitating interactive conversations. The results show that students' interest and knowledge about child marriage risks increases. This activity has limitations due to its limited reach, especially for elementary school children, and the relatively basic nature of the subject matter. Therefore, for initiatives to combat child marriage to be more successful and sustainable, follow-up programs involving parents, adolescents, and community leaders are essential. Collaboration with relevant parties is needed to create deeper policies, as well as increase awareness of the importance of women's education and empowerment in preventing child marriage.

This study aims to improve student learning outcomes in Natural and Social Sciences (IPAS), specifically on the topic of changes in the state of matter, by implementing the Project Based Learning (PjBL) model in Grade IV of SD GP Berea Tondano. The research followed a cyclical procedure consisting of planning, implementation, observation, and reflection. This study employed a classroom action research design and was conducted during the odd semester of the 2025/2026 academic year. Data were collected through observation, testing, and documentation techniques, with 15 fourth-grade students serving as the research subjects. The findings revealed significant improvements across teacher activity, student activity, and learning completeness. Teacher performance in managing instruction improved notably, with an average observation score of 73 (good) in Cycle I, rising to 93 (excellent) in Cycle II. Student engagement in the learning process likewise increased, from an average of 68.26 (good) in Cycle I to 86.53 (excellent) in Cycle II. Student learning completeness also showed marked progress, with the average score reaching 46.77 (satisfactory) in Cycle I and advancing to 100 (excellent) in Cycle II. These results demonstrate that the implementation of the Project Based Learning (PjBL) model is effective in enhancing both student creativity and learning outcomes on the topic of changes in the state of matter.

This study aimed to develop a flipbook-based multimedia teaching material for the Tennis Learning course. The research employed a Research and Development (R&D) approach using the ADDIE model as the development framework, which consists of five stages: (1) Analysis, (2) Design, (3) Development, (4) Implementation, and (5) Evaluation. The research subjects included students of the Physical Education, Health, and Recreation Study Program, Faculty of Sports and Health, Universitas Pendidikan Ganesha, as well as subject matter experts, instructional design experts, instructional media experts, and field practitioners. The product was evaluated through individual trials (3 students), small group trials (7 students), and large group trials (21 fourth-semester students). The validation results indicated feasibility percentages of 96% from the subject matter expert, 97% from the instructional design expert, 100% from the instructional media expert, and 97% from the field practitioner. Meanwhile, student trial results showed feasibility percentages of 97% in the individual trial, 96% in the small group trial, and 97% in the large group trial. Therefore, the flipbook-based multimedia teaching material on officiating in the Tennis Learning course was categorized as excellent and highly feasible for use as a supporting instructional resource in both classroom and field learning activities.

This study aims to examine how to manage queues and service quality at Bank Bapas 69 Rejosari Cash Office (KK), especially given the limited number of staff and the absence of a formal queuing system. Using a qualitative descriptive approach with a descriptive case study method, data was collected through participatory observation and interviews during the internship period from January - March 2026 internship period. This study  shows that the queue system is not yet functioning properly, as evidenced by the large number of customers crowding around the service desk. This is mainly due to the difficulty elderly customers have in taking care of administrative matters at the Teller desk, as well as the excessively long credit consultation time at the Customer Service desk. It can be concluded that the effectiveness of service at PD BPR Bank Bapas 69 Magelang (Perseroda) Rejosari Cash Office is still hampered by suboptimal queue management. This tangible contribution is expected to shape a more orderly, clear, and time-efficient service process for Bank Bapas 69 KK Rejosari without having to incur significant costs for technology.

Electronics learning in higher education continues to face various challenges, particularly in the provision of interactive learning media capable of concretely and engagingly visualizing the form, characteristics, and working principles of electronic components. The limitations of conventional learning media often result in abstract learning processes, which in turn lead to a low level of student understanding of basic electronics concepts. This study aims to develop the AMPERE as an innovative and technologically relevant interactive learning medium. The research employed R&D approach using the Borg & Gall model, which includes the stages of needs analysis, design, product development, validity testing, and limited implementation. The AMPERE application was developed using marker based AR technology, in which a smartphone camera detects markers to display and interact with 3D electronic component objects in real time. The results indicate that the AMPERE application achieved a high level of validity, with a score of 0.88 from subject-matter experts and 0.84 from media experts, and was therefore deemed suitable for use as a learning medium. The small-group trial results showed a practicality level of 82.07%, while the practicality test during the implementation stage reached 85.67%. These findings demonstrate that AMPERE is effective in enhancing learning interactivity and assisting students in understanding the form, function, and working principles of electronic components through smartphone-based digital visualization. Theoretically, these results are consistent with constructivist learning theory, which emphasizes active knowledge construction through direct experience and interaction with learning objects.

The increasing use of electronic devices, specifically gadgets, among elementary school children has caused various problems, such as addiction, decreased social interaction, health problems, and decreased concentration in learning. These problems involve not only children but also objects and things around them, as well as parents in managing them. Gadget use is not just a matter of quantity that exacerbates this condition. As a solution, the community service team held a socialization focused on improving healthy digital literacy through counseling, interactive discussions, and practical simulations. Results achieved included increased knowledge about the risks of excessive gadget use, increased collective awareness in limiting usage time, and the formation of practical guidelines for healthy gadget use in school and family environments. The results of the activity were documented in the form of a scientific article published in the community service journal as an academic contribution. Overall, the activity has gone according to plan in terms of planning, implementation, and partner involvement. Active participation of participants was evident in the enthusiasm in the discussions and the school's commitment to continuously monitoring gadget use. Thus, this program is expected to have a long-term positive impact in shaping wise behavior in using technology among elementary school children.