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Public complaint services are an essential part of public service delivery in supporting the government’s rapid response to various social issues and emergency situations. In West Tanjung Jabung Regency, public complaint services are provided through the HALO USTAD 112 Call Center managed by the Department of Communication and Informatics. However, the existing service still faces several limitations, including the lack of optimal integration in complaint data management, inadequate documentation of reports based on regional classifications, and limited capabilities in storing and retrieving complaint data. This study aims to optimize the HALO USTAD 112 Call Center service through the design of a mobile-based public complaint information system, so that the processes of receiving, managing, and monitoring reports can be carried out more effectively and in a structured manner. The system development applies the Waterfall method, which consists of requirement analysis, system design, implementation, and testing stages. The designed information system includes key features such as user and admin login, complaint submission, report management and verification, report monitoring, statistical visualization of complaint data, and regional-based report recapitulation. The application is developed using the Flutter framework with the Dart programming language, while Supabase is utilized as the backend integrated with a PostgreSQL database. The results of this study are in the form of a system design and prototype that are expected to improve the quality of public complaint services and support more accurate, integrated, and efficient data management.

This study aims to thoroughly examine the triadic relationship among the Internalization of Aswaja An-Nahdliyah Values, the Pedagogic Competence of Ustadz/Ustadzah, and the Academic Supervision by the Kyai at the Salafi Sunanul Huda Islamic Boarding School in Sukabumi Regency. The research urgency is based on the vital role of the pesantren (Islamic boarding school) as a fortress of moderate ideology and the existence of a research gap that has not holistically integrated these three variables within the specific Salafi-Nahdliyyah context of the locus. The Aswaja An-Nahdliyah values central to the internalization process include Tawasuth (moderation), Tasamuh (tolerance), I'tidal (justice/firmness), Tawazun (balance), and Amar Ma'ruf Nahi Munkar (enjoining good and forbidding wrong). This internalization is carried out through the formal curriculum (teaching Kitab Kuning using the Sorogan and Bandongan methods) and the non-curricular aspects (Kyai/Ustadz role-modeling and pesantren living values). The study utilizes a qualitative approach with a Case Study design. Data collection employs Method Triangulation involving In-depth Interviews (Kyai, Ustadz, Students), Limited Participatory Observation (learning processes and cultural activities), and Document Study (Lesson Plans, curriculum, and supervision reports). Data analysis employs the interactive model of Miles, Huberman, and Saldana (Data Condensation, Data Display, and Conclusion Drawing). The research findings are expected to formulate the Integrated Model of Triguna Santri in Aswaja An-Nahdliyah Internalization, which synergizes traditional pesantren methods with culture-based quality assurance. Practically, these findings will provide blueprints for quality assurance (Cultural-Authoritative Academic Supervision) and recommendations for pedagogical strategies for Ustadz/Ustadzah to enhance the transfer of values from the cognitive level to the affective and behavioral domains. This model is expected to become a benchmark for developing educator competence and strengthening religious moderation in similar pesantren.

This research is motivated by the dynamics of the layer chicken egg supply in Tabanan Regency. The purpose of this study is to analyze the factors that have the effect on the supply of layer chicken eggs, particularly the policy of banning the use of Antibiotic Growth Promoters (AGP), the number of layer chicken breeders, and the selling price of layer chicken eggs. The research method used is quantitative analysis with a multiple linear regression approach, using primary data obtained through questionnaires distributed to 101 layer chicken farmers in Tabanan Regency and analyzed with the assistance of EViews 12 software. The results show that the policy variable of banning the use of AGP has a negative and significant effect on the supply of layer chicken eggs. In contrast, the number of layer chicken breeders and the selling price of layer chicken eggs have a positive and significant effect on the supply. The coefficient of determination (R²) value of 0,316 indicates that the three independent variables are able to explain 31,6% of the variation in the supply of layer chicken eggs, while the remaining variation is affected by other factors outside the research model.

The role of Darul Falah Islamic Boarding School's policy in instilling an attitude of tasamuh (tolerance) among students amidst the challenges of the digital era is the subject of this research. In addition to offering many conveniences, the digital era has also become a tool for spreading exclusive ideologies, hoaxes, and hatred that threaten tolerance. As an Islamic educational institution, Islamic boarding schools have a responsibility to protect their students. This research collected data through in-depth interviews with Islamic boarding school leaders, ustadz, and students, as well as observation activities and analysis of policy documents (qanun). A qualitative approach, case study method, was used. The results of the study show that Darul Falah Islamic Boarding School implements three levels of policy: (1) Curricular Policy that focuses on the study of moderate yellow books (fiqh muqaranah and tasawuf) as the theological basis of tasamuh; (2) Student Policy that encourages discussion and interaction (such as bahtsul masail) with strict sanctions for bullying; and (3) Digital Adaptive Policy that establishes strict regulations on the use of gadgets and the "Ngaji Cyber-Akhlaq" program.

This study discusses the effect of store atmosphere, service quality, and layout on purchasing decisions at Sambi Swalayan. This study uses quantitative methods with the aim of knowing the extent to which these three variables influence consumer decisions in making purchases. The research sample was obtained using the Accidental Sampling technique, which is a sampling technique based on chance, where the researcher chooses respondents who are accidentally encountered at the research location and deemed suitable for sampling. The number of respondents obtained in this study was 99 people. In data processing, researchers use several statistical analysis techniques, including validity and reliability tests to test the accuracy and consistency of research instruments. In addition, a classical assumption test was carried out to ensure that the data met the requirements for regression analysis, then continued with multiple linear regression analysis to determine the relationship and influence between variables. The coefficient of determination (R²) is used to see how much the independent variable contributes to the dependent variable, while the t test and f test are used to test the effect partially and simultaneously.The results showed that the store atmosphere had a significant effect on purchasing decisions with a sig value. 0,000 < 0,05. Conversely, service quality has no significant effect because the sig value. 0,383 > 0,05. However, store layout has a significant influence on purchasing decisions with a sig value. 0,000 < 0,05. Simultaneously, the three variables have a significant effect on purchasing decisions at Sambi Swalayan with a sig value. 0,000 < 0,05.

This study aims to determine the extent to which service quality, product variety, and price influence purchasing decisions at Perdana Stationery Kediri. A quantitative research method was employed, involving a total of 170 respondents who were selected using accidental sampling techniques. The primary data were gathered through a structured Likert-scale questionnaire, and then analyzed using multiple linear regression analysis to assess both the individual and simultaneous effects of the independent variables on purchasing decisions. The results of the partial tests showed that service quality has a positive and significant influence on purchasing decisions, with a t-value of 4.112 and a significance level of 0.000. Similarly, product variety demonstrated a significant positive effect (t = 3.905, p = 0.000), indicating that a wide selection of products can attract and retain more customers. Furthermore, price was also found to significantly influence purchasing decisions (t = 3.732, p = 0.000), suggesting that competitive and reasonable pricing remains an essential factor in consumers' buying behavior. The simultaneous test (F-test) showed that all three variables collectively have a significant impact on purchasing decisions, with an F-value of 45.672 and a significance value of 0.000. The model explains 45.1% of the variance in purchasing decisions, indicating a substantial level of influence. In conclusion, this study highlights that delivering high-quality service, offering diverse product options, and maintaining competitive pricing are key strategies for increasing customer purchasing decisions, improving market competitiveness, and fostering long-term customer loyalty.

The souvenir industry in Kediri has become increasingly competitive, driving business actors to strengthen their marketing strategies through brand image, service quality, and product variety. Rumah Madumongso, as one of the well-known local souvenir centers, faces challenges in maintaining consumer appeal amid the abundance of similar products available in the market. Therefore, a study is needed to examine the factors influencing consumer purchasing decisions. This research aims to analyze the influence of brand image, service quality, and product variety on purchasing decisions, both partially and simultaneously. The study applied a quantitative approach with a survey method, collecting data from 130 respondents using questionnaires distributed through accidental sampling. Data analysis was conducted using SPSS, employing validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination (R²). The results show that brand image and product variety have a positive but not significant effect on purchasing decisions. In contrast, service quality has a positive and significant influence, emphasizing the crucial role of service in encouraging consumers to make purchases. Simultaneously, the three variables significantly influence purchasing decisions, as indicated by an F-value of 56.740 with a significance level of 0.000. The coefficient of determination (R²) of 0.575 indicates that 57.5% of the variation in purchasing decisions is explained by brand image, service quality, and product variety, while the remaining 42.5% is influenced by other factors beyond this study. These findings highlight the need for more comprehensive marketing strategies to strengthen the competitiveness of local souvenir industries.

Match fixing is a serious issue in Indonesian football, as it undermines public trust and damages the sport’s reputation. This research aims to: (1) analyze the legal requirements for individuals involved in match fixing in Indonesian football competitions to receive sanctions from the Indonesian Football Association (PSSI) and criminal penalties from the court; and (2) examine the fairness of sanctions, particularly fines, imposed on football clubs involved in match fixing as stipulated in the PSSI disciplinary code. This study employs a doctrinal research method, focusing on written legal provisions and relying heavily on secondary data obtained from literature. The research also applies comparative, case, and statutory approaches. Legal materials are classified into primary, secondary, and tertiary sources, with data collected through literature study. The analysis uses a normative juridical method. Findings indicate that disciplinary sanctions by PSSI are regulated under Article 7, which stipulates that intentional or negligent disciplinary violations will result in sanctions without exception. Sanctions may include playing matches in closed stadiums or banning play in certain locations to maintain security and prevent riots, even without concrete evidence of disciplinary violations. In contrast, for a court to impose criminal penalties, several elements must be met: (1) the existence of a legal subject; (2) proof of fault; (3) unlawful conduct; (4) actions prohibited or mandated by law with specified penalties; and (5) occurrence in a specific time, place, and context. Regarding fines against football clubs involved in match fixing, the PSSI disciplinary code provides only administrative sanctions and monetary penalties paid to PSSI. These measures are considered less effective and fair because they lack provisions for criminal sanctions in the applicable legal framework, leaving a gap between sports governance and criminal law enforcement.

This study aims to determine the effect of promotion, price, and brand image on consumer purchasing decisions in the Cap Fajar Chips Home Industry. The study uses a quantitative approach with a survey method. The study population is consumers who have made purchases at the store, with a total of 150 respondents selected as a sample. The data collection method is carried out through distributing questionnaires, then the data is analyzed using multiple linear regression techniques to test the effect of each independent variable, both partially and simultaneously, on purchasing decisions. The results of the analysis show that the promotion variable (X1) does not have a partial significant effect on purchasing decisions, as evidenced by a significance value of 0.502 (> 0.05). This indicates that the intensity or form of promotion carried out is not enough to directly influence consumer purchasing decisions. In contrast to promotions, the price variable (X2) is proven to have a positive and significant effect on purchasing decisions. A significance value of 0.000 (< 0.05) indicates that competitive and affordable pricing is an important factor that encourages consumers to choose Cap Fajar chips products. Similarly, the brand image variable (X3) has a partial significant influence on purchasing decisions, with a significance value of 0.013 (<0.05). This indicates that consumers' positive perceptions of brand reputation and quality can strengthen the desire to purchase. Simultaneously, the three variables—promotion, price, and brand image—have a significant influence on consumer purchasing decisions. This finding is evidenced by a significance value of 0.001 (<0.05). Based on the results of the study, it can be concluded that price and brand image are the dominant elements that determine purchasing decisions for Cap Fajar chips, while promotions require a more effective strategy to provide a real impact.

This study aims to examine the influence of independent variables—Social Media, Pricing, and Promotion—on the dependent variable, Repurchase Decision, at Kedai Kopi Bersahaja. A quantitative research method was employed, utilizing multiple linear regression analysis with the assistance of SPSS 25 software. The population of the study consisted of 226 consumers, and a sample of 107 respondents was selected using incidental sampling techniques. Data were collected through questionnaires distributed to visitors who had made at least one purchase at the coffee shop. The results of the analysis indicate that each independent variable—Social Media, Pricing, and Promotion—has a positive and statistically significant partial influence on the Repurchase Decision. Additionally, the variables collectively demonstrate a strong simultaneous influence, suggesting that an integrated marketing approach is crucial for fostering customer retention and encouraging repeat purchases. Among the three, Social Media showed the most dominant influence, emphasizing the growing role of digital presence and online engagement in shaping consumer preferences and purchasing patterns. Based on these findings, it is recommended that Kedai Kopi Bersahaja maximize the use of social media platforms such as Instagram, TikTok, and Facebook by creating engaging, relevant, and interactive content that resonates with the target audience. Content strategies may include customer testimonials, behind-the-scenes videos, product highlights, and limited-time offers. Pricing should be evaluated periodically to remain affordable yet profitable, considering both market competition and perceived customer value. Meanwhile, promotion efforts can be diversified through the use of loyalty programs, bundle offers, student discounts, and digital coupons. The synergy between these three marketing factors—if consistently and strategically applied—is expected to enhance customer loyalty, strengthen brand image, and significantly increase the likelihood of repurchase decisions. These efforts are essential for building sustainable business growth in the competitive food and beverage industry.

The research departs from educational problems in Islamic boarding schools with distinctive educational characteristics and the diversity of cultural backgrounds of students. So researchers are interested in conducting a more in-depth analysis of a harmonious environment despite having students with diverse cultural backgrounds. The purpose of the study is to identify; 1) the characteristics of multicultural Islamic education planning, 2) the characteristics of organizing multicultural Islamic education, 3) Identification of the characteristics of implementing multicultural Islamic education, 4) Identification of the characteristics of supervision of multicultural Islamic education, 5) Analysis of the impact of the characteristics of multicultural Islamic education management in producing moderate students. The research framework departs from theory of multicultural education management in Islamic boarding schools which includes; planning, organizing, implementing, and supervising educational programs in Islamic boarding schools. Managing the elements of education in Islamic boarding schools in; objectives, values, curriculum, teaching methods and facilities and funds, carried out by the Kiyai Ustadz Santri Manager will have an impact on the attitude of religious moderation in students with indications of national commitment, tolerance, anti-violence, accommodating to local culture. This study used a qualitative approach, using ethnography. Data collection techniques are carried out through interviews, observations, and documentation analysis. Data analysis technique uses the Miles and Huberman analysis technique. The validity test is carried out with data validity by conducting tests; on credibility, transferability, dependability, and confirmability. Results of the study found that the characteristics of multicultural education management in Islamic boarding schools: First, Planning in the form of a curriculum containing multicultural values, involving various elements of the Islamic boarding school through deliberation and open meetings of curriculum preparation studies, integrating the madrasah curriculum with Islamic boarding school. Second, organizing; there is empowerment in fostering Islamic boarding schools, Conventional traditional systems, and Guidance patterns depending on the figure of kiai, the existence of organizational work procedures. Third, Implementation of education is carried out; structured through learning classification, planned, organized, and evaluated with the basic pattern of Islamic boarding school education, internalized in attitudes, methods, and exemplary behavior of the kiai. Fourth, Supervision of learning through assessment of learning of multicultural values, Tests are contextual and comprehensive. Fifth, impact of the characteristics of multicultural Islamic education management in producing students who are able to act in the middle by prioritizing Islamic brotherhood and basyariyah, are tolerant for the sake of realizing Islam rahmatan lil aalamiin.

Entrepreneurship education in Islamic boarding schools to realize the independence of students with the support of various Islamic boarding school economic development programs as a support system. The purpose of this study is to identify the management of entrepreneurship education in realizing the independence of students at the Al-Ittifaq Islamic Boarding School in Bandung, including; 1) Planning, 2) Organization, 3) implementation, 4) evaluation, 5) advantages and disadvantages, 6) Analysis of the Design of an Effective Entrepreneurship Education Management Model. This study uses a qualitative approach using the Ethnography method. Data collection techniques are carried out through interviews, observations and documentation analysis. The data analysis techniques use techniques; data reduction, data presentation and conclusion drawing. While the validity test is carried out using data triangulation and source triangulation techniques. The results of the study found that; First, planning with a deep learning curriculum. Second, the organization has an organized structure according to its duties and functions and the accompanying ustadz according to his entrepreneurial competency. Third, the implementation of entrepreneurship education is carried out with practical mentoring where the ustadz becomes a role model to be followed. Fourth, the evaluation is conducted by providing challenges to students to measure their entrepreneurial abilities practically. Fifth, the advantages are supported by the availability of continuously developed teaching staff, while the disadvantages are obstacles from the mismatch between the desires of students and parents in the educational process. Sixth, an effective Entrepreneurship Education model through entrepreneurship education in Islamic boarding schools and schools, namely the Al Ittifaq Agricultural Vocational School. Seventh, the findings of the SAPUJAGAT Entrepreneurship Education Management model (Santri, Entrepreneur, Soulful, Enthusiastic and Dignified).

This quantitative study aims to examine the influence of micro influencer (X1), endorsement (X2), and digital marketing (X3) on purchase decision (Y) at Barley Store Kediri. Data were collected through questionnaires, literature reviews, and documentation, involving 120 respondents. The analysis methods used include Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression, t-test, F-test, and Coefficient of Determination. The regression equation obtained is: Y = 3.946 + 0.329X1 + 0.217X2 + 0.264X3 + e. The t-test results show that micro influencer (t = 2.715, sig. = 0.008), endorsement (t = 2.125, sig. = 0.036), and digital marketing (t = 2.489, sig. = 0.014) each have a significant partial effect on purchase decision. The F-test result (F = 19.182, sig. = 0.000) indicates a significant simultaneous effect of all three variables on purchase decision. Thus, micro influencer, endorsement, and digital marketing all significantly influence consumers’ purchasing decisions, both partially and simultaneously.

This study aimed to improve the English learning outcomes of 9B grade students at UPT SMP Negeri 28 Medan in the 2024/2025 academic year through the implementation of the Student Teams Achievement Division (STAD) method. This research applied a Classroom Action Research (CAR) approach conducted in two cycles. Data were collected through learning outcome tests administered in the pre-cycle, Cycle I, and Cycle II. The results showed that the STAD method improved students’ average scores from 67.125 in the pre-cycle to 73.75 in Cycle I, and further to 78.81 in Cycle II. The percentage of students achieving the Minimum Mastery Criteria (KKM) increased from 25% to 78.1%. The Wilcoxon test indicated a statistically significant difference in learning outcomes before and after the intervention. The findings suggest that the STAD method is an effective cooperative learning strategy to enhance students’ English performance and foster collaborative classroom skills. Nevertheless, teachers must consider individual differences within teams to ensure equitable learning experiences for all students.

Anthropometry is a direct technique for evaluatingnutritional status, especially protein and energy levels of the body. One of the efforts to develop competent and skilled cadres in anthropometric measurements is through training techniques. To determine the relationship between knowledge, role, motivation and length of service of Posyandu cadres towards the use of anthropometric tools at the Topo Health Center UPTD.Method:This type of research is observational analytic using Cross Sectional Study. The research sample amounted to 30 cadres from 3 active posyandu. Data analysis used the Statistical Program For Social Science (SPSS) version 16.0.Results:Chi Square Testshows that there is no relationship between cadre knowledge and the use of anthropometric tools based on the measurement of the foot scale and stadiometer (p-value> 0.05). There is a relationship between cadre knowledge and the use of anthropometric tools based on the measurement ofLiLa, infantometer, and head circumference (p-value <0.05). While the relationship between work period and the use of anthropometric tools and the relationship between motivation and the use of anthropometric tools is not related (p-value> 0.05). Conclusion: There is a significant relationship between cadre knowledge and the use of anthropometric tools (measurement ofLiLa, infantometer, and head circumference). There is no significant relationship between work period and the use of anthropometric tools, as well as motivation and the use of anthropometric tools. Suggestion: it is hoped that cadre training will be held frequently and will be improved and more active in using anthropometric tools.

This study aims to analyze the nutritional status and dietary needs of students aged 7–10 years at SDN 3 Sesetan. Using a quantitative descriptive survey method, the research involved total sampling of all 86 second-grade students (40 boys and 46 girls). Data were collected using a stadiometer and weighing scale. Descriptive percentage analysis was used to interpret the data. The results showed that among the participants, 3 students (4%) were classified as severely obese, 2 students (2%) as mildly obese, 32 students (37%) had ideal nutritional status, and 49 students (57%) were underweight. The average daily calorie requirement was 1,935.50 kcal. Macronutrient analysis indicated an average daily requirement of 1,195.01 kcal from carbohydrates, 298.75 kcal from protein, and 497.92 kcal from fat. These findings reveal that a significant number of students have not yet reached optimal nutritional status. The variability in nutritional needs suggests the importance of attention and collaboration from both physical education (PJOK) teachers and parents to support students' health and development.  

This study aims to understand the concept of takror learning in strengthening students' memorization, to examine the implementation of takror learning in strengthening the memorization of students in the tahfidz program of TPQ at the Great Mosque of Az-Zuhud, Petanahan, Kebumen, and to identify the supporting and inhibiting factors of takror learning in the tahfidz program of TPQ at the Great Mosque of Az-Zuhud, Petanahan, Kebumen. This research uses a qualitative field method with interview and observation techniques. The results of the study indicate that the concept of takror learning implemented at the TPQ tahfidz program of the Great Mosque of Az-Zuhud, Petanahan, Kebumen is intended to strengthen students’ memorization. Takror learning is divided into two types: classical and individual. The process of takror learning also involves several stages. The takror learning implemented in the tahfidz program at TPQ of the Great Mosque of Az-Zuhud, Petanahan, Kebumen is carried out individually and classically. Individual learning is applie d after classical learning is completed, where students review their memorization and receive guidance from an ustadz (male teacher) or ustadzah (female teacher). Meanwhile, classical learning is conducted by collectively reviewing memorization in front of the ustadz or ustadzah. The factors supporting the implementation of takror learning there include time availability and the presence of PKBM (Community Learning Activity Center) activities. In contrast, the inhibiting factors are mostly related to age, which makes it difficult for students to manage their time during the learning process

Vocational high schools (SMK) play an important role in preparing students for the world of work. However, student learning outcomes in the subject of Electrical Lighting Installation at SMK Negeri 5 Kota Padang are still relatively low, with an average pretest score of 57.34. This study aims to test the effectiveness of the Student Teams Achievement Division (STAD) cooperative learning model in improving student learning outcomes. The research method used was classroom action research with 32 students from class XI TITL as subjects. Data were collected through pre-tests, post-tests, and observations of student activities during learning. The results of the study indicate that the implementation of STAD successfully improved student learning outcomes significantly, with an average post-test score of 82.19 and an N-Gain Score of 0.58 (moderate category). Academic achievement also increased from 15.6% to 75%. Further analysis revealed that collaborative interactions within groups, the reward system, and active student participation were key factors contributing to the success of this method. However, challenges such as time management and low student engagement require attention. It is concluded that the STAD model is effective in improving students' learning outcomes in the subject of Electrical Lighting Installation, both in terms of cognitive aspects and social skills. Therefore, it is recommended that teachers implement STAD with proper syntax and consider developing supporting media such as digital simulations to optimize the learning process.

Anemia is a common complication in cancer patients, especially in advanced stages, which affects quality of life and response to therapy. This study aims to analyze the relationship between cancer stage and hemoglobin (Hb) levels in female patients undergoing chemotherapy. This quantitative study used a cross-sectional design and involved 54 female cancer patients at the H. Adam Malik General Hospital Polyclinic, Medan. The sampling technique used convenience sampling. Data were analyzed using the Spearman's rho test to determine the relationship between cancer stage and Hb levels. The majority of respondents were in stage 3 (48.1%) and stage 4 (37.0%), with 63% experiencing moderate anemia (Hb 8–10 g/dL). The results of the Spearman test showed a significant positive correlation between cancer stage and Hb levels (r = 0.683; p = 0.000), indicating that the more advanced the cancer stage, the lower the hemoglobin levels tend to be. It was concluded that there was a significant relationship between cancer stage and hemoglobin levels in female patients. These results emphasize the importance of monitoring Hb levels in clinical management and nursing care of cancer patients, especially in advanced stages.

Firm value is essential for business sustainability and serves as a key consideration for investors in assessing a company’s prospects. The enhancement of firm value is influenced by various factors observed by both internal and external parties. This study examines the partial effects of profitability, company growth, and capital structure on firm value. The research variables include Return on Assets (ROA) for profitability, Sales Growth for company growth, Debt to Equity Ratio (DER) for capital structure, and Price to Book Value (PBV) for firm value. A quantitative approach was employed using a sample of 25 technology sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, selected through purposive sampling. Data analysis techniques included descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The findings indicate that profitability and company growth have a negative effect on firm value, while capital structure has a positive effect. These results contradict signaling theory but support the trade-off theory. This research contributes both theoretically and practically to the field of accounting and serves as a reference for management and investors in making strategic decisions related to enhancing firm value.