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This study examines the effectiveness of integrating the demonstration method with audio-visual interactive multimedia to enhance Grade III elementary students' proficiency in sunnah rawatib prayers. A quasi-experimental design was employed with an experimental group (n=21) receiving demonstration-assisted multimedia instruction and a control group (n=22) undergoing conventional teaching. The primary instrument was a validated worship practice observation checklist (CVR=1; Cronbach's Alpha=0.873). Data analysis included the Shapiro-Wilk normality test, N-Gain calculation, and the Mann-Whitney U test. The experimental group achieved a posttest mean of 85.95 (100% mastery rate) compared to the control group's 74.32 (77.27% mastery). The experimental group's N-Gain score of 0.7146 (high category) substantially exceeded the control group's 0.4423 (moderate category). The Mann-Whitney U test yielded an Asymp. Sig. (2-tailed) value of < .001, confirming a statistically significant difference between both groups. These findings affirm that demonstration enriched by interactive multimedia scaffolding effectively constructs students' procedural knowledge of worship rituals and optimally engages multiple sensory modalities at the primary level.

Although MSMEs are crucial to the economy, the sustainability of non-franchise micro-enterprises is often hampered by suboptimal financial governance. Low utilization of financial information, lack of separation between personal and business finances, and unstructured cash flow management are challenges that can affect long-term business sustainability. This quantitative study aims to evaluate the impact of financial record keeping, capital planning, and cash cycle management on the sustainability of non-franchise micro-enterprises in Mekargalih Village, Garut Regency. Using a survey method and saturated sampling technique, data from 70 business owners were analyzed using multiple linear regression. The results of the study indicate that financial record keeping does not have a significant impact on business sustainability, indicating that recording activities are still administrative in nature and have not been optimally utilized as a basis for business decision-making. Conversely, capital planning and cash cycle management have been shown to have a positive and significant impact on business sustainability. Business owners who are able to plan capital needs and maintain smooth cash flow tend to be more able to maintain the stability of their business operations. Simultaneously, these three variables contribute 45.2% to business sustainability. This finding confirms that the ability to allocate capital andKeywords: business continuity; financial records; capital planning; cash cycle; micro-enterprises.

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.

Using Non Performing Financing (NPF) as a moderating variable, this study looks at how profit sharing and profit margin financing affect the effectiveness and stability of Islamic banks in Indonesia. The primary topic discussed is how various Islamic financing arrangements affect the operational effectiveness and financial stability of banks, as well as whether credit risk enhances or diminishes these connections. This study aims to examine the direct impacts of financing modalities as well as the moderating influence of NPF on the performance of Islamic banks. Based on secondary data from eight Islamic banks in Indonesia between 2018-2024, this study employs a quantitative methodology using panel data regression and Moderated Regression Analysis (MRA). The findings indicate that while profit margin financing has no discernible impact on efficiency, profit sharing financing has a favorable and considerable impact. Profit margin financing has a negative and negligible impact on stability, whereas profit sharing financing has a positive but negligible impact. Additionally, by changing the direction of influence, NPF significantly moderates the association between profit sharing financing and both efficiency and stability. However, it does not significantly moderate the effect of profit margin financing on efficiency, but it does on stability. In summary, the effectiveness of Islamic financing is heavily reliant on risk management, especially credit risk control, where NPF is a key factor in evaluating whether financing can improve stability and efficiency in Islamic banks.

This study aims to determine the effect of tax planning and capital structure on firm value, with firm size as a moderator. The population in this study is all non-cyclical consumer companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The type of research used in this study is quantitative associative with secondary data. The research sample was determined using a purposive sampling technique. Based on this technique, 24 companies were obtained that met certain criteria. The panel data regression technique used in this study is the Random Effect Model. Testing of panel data regression and moderation regression uses the E=views 13 application. The results of this study indicate that tax planning partially has no effect on firm value, while capital structure does affect firm value. The results simultaneously show that tax planning and capital structure affect firm value. The results of this study also indicate that firm size weakens the relationship between tax planning and firm value, and firm size is also unable to moderate or weaken the relationship between capital structure and firm value.

This study aimed to analyze the influence of capital structure, liquidity, activity, and dividend policy affect firm value in the food and baverage manufacturing sub-sector listed on the Indonesia Stock Exchange during 2022-2024. The research uses secondary data drawn from financial reports. From a population of 99 listed companies for the 2022-2024 period, purposive sampling yielded 19 companies as the study sample. A quantive approach was applied, using multiple linear regression for analysis. Data processing and analysis were conducted with Microsoft Excel 2022 and IBM SPSS version 27. The findings indicate the capital structure has a positive and statistically significant effect on firm value. While liquidity, activity, and dividend policy show no significant effect.  

The consumer non-cyclical sector in Indonesia has continued to demonstrate a growing contribution to the national economy,given that this sector is directly related to the provision of goods needed by the community on a daily basis. This study aims to determine the partial effects of Sales Growth, Asset Structure, Company Size, and Profit on Capital Structure. The population determination technique used non-probability sampling, specifically purposive sampling, with a research pupulation of 129 companies in the non-cyclical consumer sector and a research sample of 74 companies in the non-cyclical consumer sector, with analysis using multiple linear regression through SPSS version 27 and Microsoft Office 2024. The results indicate that Sales Growth does not affect Capital Structure, Asset Structure has a positive and significant effect on Capital Structure, Company Size does not affect Capital Structure, and Profitability has a negative and significant effect on Capital Structure

Amid intense market competition, the profitability of manufacturing companies is not solely determined by sales volume but is highly dependent on the precision of financial management, particularly in managing the working capital cycle and operating cash flow circulation. This study aims to evaluate the relationship between Working Capital Turnover (X1) and Operating Cash Flow (X2) on Profitability (Y) in consumer goods industry companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a quantitative approach and multiple linear regression analysis, this study processes 77 observations that have passed purposive sampling and outlier testing. The partial test results reveal contrasting findings: Working Capital Turnover (X1) does not have a significant effect on profitability, while Operating Cash Flow (X2) is proven to be a strong positive determinant. However, simultaneously, both variables have a significant influence on the financial performance of companies (Fhitung 24,008 > Ftabel 3,08), with operating cash flow acting as the dominant driving factor of profit. The implications of these findings emphasize that to maintain profit stability, management should prioritize the availability of cash generated from core operations, while investors should be more attentive to cash flow trends as an indicator of fundamental financial health before making investment decisions.

Investment decisions in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) are influenced by fundamental analysis and stock price fluctuations. Stock prices reflect market perceptions shaped by profitability, liquidity, and capital structure. This study examines the effects of Return on Assets (ROA), Current Ratio (CR), and Debt-to-Equity Ratio (DER) on stock prices, both partially and simultaneously. Using a quantitative approach, the study analyzes secondary data from audited financial statements and stock prices of 12 pharmaceutical companies during 2022–2024, totaling 36 observations. Panel data regression with EViews 12 is applied. Results show that ROA and DER have positive and significant effects on stock prices, while CR has a negative but insignificant effect. Simultaneously, all three variables significantly influence stock prices, with an adjusted R² of 73%, indicating strong explanatory power. Profitability (ROA) is the most influential factor, followed by capital structure (DER), while liquidity (CR) shows no significant impact.

This study aims to analyze the effect of capital structure and financial performance on firm value at PT Elang Mahkota Teknologi Tbk during the period 2015–2024. Capital structure is proxied by the Debt to Equity Ratio (DER), financial performance is measured by Return on Equity (ROE), and firm value is proxied by Price to Book Value (PBV). This research employs a quantitative approach with a descriptive method. The data analysis techniques used include multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that capital structure (DER) has a positive and significant effect on firm value, as indicated by a t-statistic of 3.302, which is greater than the t-table value of 2.365, with a significance level of 0.013 (< 0.05). Financial performance (ROE) also has a positive and significant effect on firm value, with a t-statistic of 2.638, exceeding the t-table value of 2.365, and a significance level of 0.034 (< 0.05). Simultaneously, DER and ROE have a significant effect on firm value, as evidenced by an F-statistic of 6.384, which is greater than the F-table value of 4.737, with a significance level of 0.026 (< 0.05). The coefficient of determination indicates that 64.6% of the variation in firm value can be explained by capital structure and financial performance, while the remaining percentage is influenced by other variables outside the research model.

The increasingly tight competition in the textile and garment industry has led to the optimal management of capital structure and microfinance to increase the value of the company. This study aims to analyze the influence of microfinance and capital structure on the value of the company with profitability as an intervening variable. The method used is a quantitative method with secondary data obtained from the financial reports of textile and garment companies registered in the Indonesian Financial Services Authority for the period 2020–2024. Data analysis was conducted using Structural Equivalence Modeling-Partial Least Square (SEM-PLS). The results of the study indicate that microfinance has a positive and significant effect on profitability and firm value. Meanwhile, capital structure has a positive but insignificant effect on profitability and a negative and insignificant effect on firm value. Profitability is proven to have a positive and significant effect on firm value, but is unable to mediate the influence of microfinance and capital structure on firm value. Thus, the findings of this study confirm that profitability fails to be an integrating variable.

Latar belakang penelitian ini berakar pada fenomena kemajuan yang tidak merata di antara indikator pembangunan di Sumatera Utara, di mana Indeks Pembangunan Manusia (IPM), meskipun diklasifikasikan dalam kategori “tinggi”, belum secara konsisten berkontribusi pada penurunan tingkat pengangguran. Tujuan utama penelitian ini adalah untuk menguji pengaruh IMB, tingkat kemiskinan, dan tingkat pengangguran terhadap pertumbuhan ekonomi di Provinsi Sumatera Utara. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier berganda menggunakan data deret waktu dari tahun 2010 hingga 2025 yang bersumber dari BPS. Hasil penelitian menunjukkan bahwa secara simultan, IPM, kemiskinan, dan pengangguran secara signifikan mempengaruhi pertumbuhan ekonomi daerah. Secara parsial, IMB memiliki pengaruh positif dan signifikan, menunjukkan bahwa investasi dalam kualitas modal manusia meningkatkan produktivitas ekonomi. Sebaliknya, baik tingkat kemiskinan maupun tingkat pengangguran terbuka menunjukkan pengaruh negatif dan signifikan, yang menyiratkan bahwa peningkatan variabel-variabel ini cenderung menghambat ekspansi ekonomi. Lebih lanjut, variabel independen yang dimasukkan dalam model ini menjelaskan 49,49% variasi pertumbuhan ekonomi, sedangkan proporsi sisanya dijelaskan oleh faktor eksternal di luar cakupan penelitian ini. Hasil ini menyoroti pentingnya penerapan kebijakan yang menyelaraskan pengembangan sumber daya manusia dengan tuntutan pasar tenaga kerja untuk mengatasi masalah pengangguran terdidik.

Penelitian ini bertujuan untuk menganalisis pengaruh faktor internal (sumber daya manusia, modal usaha, dan kualitas produk) serta faktor eksternal (harga dan lokasi) terhadap keberhasilan usaha UMKM milik women Generasi Z di Kota Kupang. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan terdiri dari data primer yang diperoleh secara langsung melalui kuesioner yang diberikan kepada responden. Populasi penelitian terdiri dari seluruh UMKM di Kota Kupang, dengan sampel sebanyak 60 responden yang dipilih menggunakan teknik sampling kuota, yang terdiri dari 10 responden dari masing-masing 6 kecamatan di Kota Kupang. Teknik analisis data yang digunakan meliputi analisis statistik deskriptif dan inferensial menggunakan SPSS. Validasi dilakukan melalui uji validitas dan reliabilitas, uji asumsi klasik, serta analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa sumber daya manusia, modal usaha, dan kualitas produk memiliki dampak positif dan signifikan terhadap kesuksesan usaha UMKM milik perempuan Generasi Z di Kota Kupang. Sementara itu, harga memiliki efek yang signifikan namun negatif, artinya ketidakakuratan dalam penetapan harga dapat mengurangi minat beli konsumen. Di sisi lain, lokasi usaha tidak memiliki efek yang signifikan, yang menunjukkan bahwa peran lokasi semakin berkurang seiring dengan perkembangan pemasaran digital.

The purpose of this study is to analyze the effect of liquidity, asset efficiency, and capital structure on profitability in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange, using Return on Invested Capital (ROIC) as an investment-based profitability indicator. This research employs secondary data from the annual financial statements of pharmaceutical manufacturing companies over a specific period, with multiple linear regression analysis and robust models to ensure model feasibility. The results indicate that liquidity has no effect on profitability. Asset efficiency has a significant negative effect, reflecting the characteristics of the pharmaceutical industry with its high asset intensity. Capital structure has a significant positive effect on profitability, suggesting that measured use of debt can enhance the company’s return on investment. These findings provide theoretical contributions by enriching the literature on investment-based profitability determinants and practical implications for corporate management, investors, and stakeholders in understanding internal factors that influence the financial performance of pharmaceutical companies in Indonesia.

Community service is one of the implementations of the Tri Dharma of Higher Education which aims to provide real contributions to society through the application of science and technology. This activity aims to improve the understanding of small and medium enterprise (SME) actors regarding the preparation of Investment Activity Reports (LKPM) at the Investment and One-Stop Integrated Service Office (DPMPTSP) of Serang City. The problem found in the field indicates that many business actors still do not fully understand the procedures for preparing and submitting investment activity reports. The method used in this activity is a descriptive method with a mentoring approach carried out through observation, socialization, and direct assistance to business actors. The results show an increase in the understanding of business actors regarding the importance of investment activity reports and their ability to prepare reports more systematically. This activity is expected to increase business actors' awareness of their reporting obligations and support the creation of more orderly and transparent investment management.

This study aims to determine the effect of financial performance, capital structure, and company size on company value in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses an associative quantitative approach with secondary data obtained from the company's financial statements. The sample was determined using purposive sampling, resulting in 9 healthcare companies with 45 observations. Data analysis was performed using EViews 12. Panel data regression analysis was applied using the Random Effect Model (REM), selected based on the Chow test, the Hausman test, and the Lagrange multiplier test. Furthermore, classical assumption testing and hypothesis testing were carried out. The test results show that partially Financial Performance has a significant positive effect on Company Value with a calculated T value of 2.137061 > T table 2.01954 with a prob value of 0.0386 < 0.05, Capital Structure does not have a significant effect on Company Value with a calculated T value of 0.4770233 < T table 2.01954 with a prob value of 0.6407 > 0.05, Company Size has a significant positive effect on Company Value with a calculated T value of 2.134309 > T table 2.01954 with a prob value of 0.0388 < 0.05. Simultaneously, the three independent variables have a significant positive effect on Company Value with an Fcount value of 3.059588 > Ftable 2.83 with a prob value of 0.038758 < 0.05, with a contribution of 12.31% while the remaining 87.69% is influenced by other factors outside this study.

Remaja sebagai generasi penerus bangsa memiliki peran penting dalam melanjutkan pembangunan Negara, oleh karena itu dapat dikatakan bahwa remaja merupakan aset atau modal utama sumber daya manusia bagi pembangunan bangsa di masa depan. Oleh karena itu, kesehatan remaja perlu dijaga agar dapat menjadi generasi penerus bangsa yang sehat, produktif dan berkualitas. Metode penelitian ini menggunakan metode Participatory Action Research (PAR). Metode PAR menggunakan beberapa teknik, antara lain; pertama, observasi, focus group discussion (FGD), Sharing Knowladge, wawancara mendalam, pelatihan dan dokumentasi. Berdasarkan hasil penelitian, ditemukan bahwa pertama, kegiatan bakti sosial yang dilakukan oleh Himpunan Mahasiswa Kebidanan (HIMADAN) tahun 2026 di Panti Asuhan Ma'had Tahfidz Al Anwar, Desa Tegalandong, Kecamatan Lebaksiu, Kabupaten Tegal, berhasil memberikan edukasi kesehatan reproduksi, Perilaku Hidup Bersih dan Sehat (PHBS), dan gizi kepada 63 peserta anak dan remaja. Kedua, diskusi menekankan bahwa kesehatan reproduksi, PHBS, dan gizi merupakan aspek krusial bagi remaja, terutama dalam mencegah masalah seperti anemia, stunting, dan penyakit menular. Ketiga, secara keseluruhan, kegiatan ini berhasil menjadi pemicu bagi remaja untuk menerapkan pola hidup sehat, meskipun diperlukan evaluasi lebih lanjut dan penguatan bahan gizi untuk dampak yang maksimal.

This study aims to examine the effect of Asset Structure, Profitability and Sales Growth on Capital Structure at PT Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2014-2024 period, both partially and simultaneously. Asset structure is measured by total assets, profitability is measured by return on assets, sales growth is measured by sales growth, and capital structure is measured by debt to equity ratio. This study is a quantitative study with an associative approach. The data used in this study are the balance sheet and income statement of PT. Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2014-2024 period. The method used in this study is multiple linear regression analysis techniques, classical assumption tests, t-tests, f-tests and coefficients of determination processed using the SPSS 26 program. The results of the study show that asset structure does not affect capital structure with a calculated t value of 2.288 t table 2.365. Sales growth does not affect the capital structure with a calculated t value of -0.203 < t table 2.365. And simultaneously, Asset Structure, Profitability and Sales Growth have an influence on the Capital Structure of the Company PT Industri Jamu Dan Farmasi Sido Muncul Tbk. Proven from the results of the f test, the calculated f value is 8.083 > f table of 4.35 and the sig value is 0.011 < 0.05.

This research try to examine how investment choices in property and real estate sector businesses listed on IDX (2020-2024) are impacted by the cost of debt and equity.For the accuracy of the analysis, this study also uses firm size and profitability as controler. Purposive sampling was used in the sampling process, which produced seven qualifying organizations with a total of 35 observations over a five-year period. Panel data regression was used for data analysis, and the Common Effect Model was shown to be the best estimation model. The findings show that investment decisions are significantly influenced by firm size, profitability, cost of debt, and cost of equity all at the same time. Nonetheless, investment choices are not much impacted by the cost of debt. Similarly, it has been demonstrated that the cost of equity has no appreciable effect on the capital expenditures of the businesses. Firm size has a favorable and substantial impact, making it the main motivator for investment activity in the real estate industry. During the study period, investment decisions were not significantly impacted by profitability. These results show that, especially in the post-pandemic economic recovery era, asset capacity and economies of scale are more important for the viability of real investment projects for property firms on the IDX than yearly variations in capital costs.

The property and real estate sub-sector serves as a strategic pillar for investment in Indonesia, despite BPS (2023) data showing a growth slowdown to 2.18% due to macroeconomic pressures. Financial performance throughout the 2021–2024 period exhibited significant volatility, with profit growth contracting to –5% in 2022 before rebounding to 15% in 2024. These fluctuations reflect the dynamics of economic recovery and the success of corporate operational efficiency in navigating interest rate hikes and inflation. This study aims to determine the effect of Company Size, Capital Structure, Return on Assets (ROA), and Total Asset Turnover (TATO) on Profit Growth. The population used in this study is the Property & Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study uses secondary data with a population of 68 companies. The sampling technique used a purposive sampling technique, resulting in a research sample of 30 Property & Real Estate sub-sector companies. The analysis technique used is multiple linear regression analysis processed using the Statistical Package for the Social Sciences (SPSS) program. The results show that Capital Structure, Return on Assets, Total Asset Turnover, and Company Size influence Profit Growth.