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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.

This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Tax Revenue Sharing Fund (DBHP) on Regional Expenditure, as well as to analyze whether the flypaper effect phenomenon occurs in Regencies/Cities in Jambi Province during the 2017-2023 period. The data used in this study is panel data that combines time series data for 7 years and cross-section data from 11 Regencies/Cities in Jambi Province. The analysis method used is panel data regression with the selected model Fixed Effect Model (FEM). The results of the study show that simultaneously (F Test), the variables PAD, DAU, DAK, and DBHP have a significant effect on Regional Expenditure. Partially (t Test), PAD and DBHP do not have a positive and significant effect on Regional Expenditure, while DAU and DAK show a positive and significant effect on Regional Expenditure. This study also found a flypaper effect in regencies/cities in Jambi Province. This indicates that regional governments in Jambi Province tend to be more responsive in increasing regional spending using transfer funds from the central government rather than optimizing their own potential Regional Original Revenue (PAD).

Anak merupakan amanah dan generasi penerus bangsa yang harus memperoleh perlindungan secara optimal dari segala bentuk eksploitasi, termasuk eksploitasi ekonomi melalui pekerjaan yang dapat mengganggu tumbuh kembangnya. Meskipun hukum Indonesia telah mengatur perlindungan anak melalui Undang-Undang Nomor 35 Tahun 2014 tentang Perubahan atas Undang-Undang Nomor 23 Tahun 2002 tentang Perlindungan Anak dan Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan, masih ditemukan rendahnya pemahaman anak dan masyarakat mengenai hak-hak anak dalam dunia kerja. Kegiatan penyuluhan hukum ini bertujuan meningkatkan pengetahuan dan kesadaran hukum anak-anak di Panti Sosial Anak Tawangmangu mengenai hak anak, batasan pekerjaan yang diperbolehkan bagi anak, serta perlindungan hukum terhadap praktik eksploitasi anak. Metode yang digunakan berupa ceramah, diskusi interaktif, studi kasus, dan evaluasi melalui pre-test dan post-test. Hasil penyuluhan menunjukkan adanya peningkatan pemahaman peserta mengenai hak-hak anak, ketentuan pekerja anak, dan mekanisme perlindungan hukum apabila terjadi pelanggaran hak anak. Penyuluhan hukum ini diharapkan mampu membangun kesadaran hukum sejak dini sehingga anak-anak dapat memahami hak dan kewajibannya serta terhindar dari berbagai bentuk eksploitasi ekonomi dan pelanggaran hak anak.

Daun kelor (Moringa oleifera) merupakan tanaman lokal yang kaya protein, vitamin, dan mineral, serta berpotensi mendukung pemenuhan gizi anak apabila diolah dalam bentuk yang lebih diterima. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan masyarakat melalui inovasi pemanfaatan daun kelor (Moringa oleifera) berbasis data empiris masyarakat sebagai permen pendukung gizi anak. Kegiatan dilaksanakan di Desa Tinelo, Kabupaten Bone Bolango, Provinsi Gorontalo, dengan sasaran ibu yang memiliki anak usia 5–12 tahun. Tahap awal dilakukan pengumpulan data empiris melalui wawancara semi-terstruktur untuk mengidentifikasi pola pemanfaatan daun kelor dan tingkat penerimaan anak. Selanjutnya dilakukan kegiatan edukasi mengenai manfaat gizi daun kelor serta pendampingan pembuatan permen herbal kelor sebagai inovasi pengolahan pangan berbasis kearifan lokal. Evaluasi kegiatan dilakukan secara deskriptif dengan membandingkan kondisi pra dan pasca kegiatan terhadap perubahan pengetahuan, sikap, dan penerimaan masyarakat. Hasil kegiatan menunjukkan adanya peningkatan pemahaman ibu terhadap manfaat gizi daun kelor, dukungan terhadap inovasi pengolahan, penerimaan anak terhadap konsumsi kelor, partisipasi aktif masyarakat, serta minat untuk mengolah daun kelor secara mandiri. Kegiatan ini menunjukkan bahwa pendekatan pemberdayaan berbasis data empiris dan inovasi pangan lokal efektif dalam meningkatkan pemanfaatan daun kelor sebagai pendukung gizi anak.

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

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.

World Health Organization (WHO) reports that immunization is able to prevent approximately 3–5 million deaths each year; however, a number of children still do not receive optimal immunization coverage due to insufficient parental knowledge. This study aimed to analyze the effect of health education on improving mothers’ knowledge regarding early childhood immunization in RW 04, Kertamaya Subdistrict, Bogor City, in 2026. This study employed a pre- experimental design with a one-group pretest–posttest approach involving 30 respondents. Knowledge levels were measured using a questionnaire before and after the health education intervention and analyzed using the Paired Sample T-Test. The results indicated a statistically significant difference in mothers’knowledge levels before and after the health education intervention (p = 0.029). In addition, the proportion of respondents with good knowledge increased from 76.7% in the pre-test to 93.3% in the post-test. These findings demonstrate that health education has a significant effect on improving mothers’ knowledge and can serve as an effective promotive intervention to support the success of community-level immunization programs.

This study aims to analyze trends in scientific publications related to the application of green banking in financing products within Islamic banking in Indonesia during the 2019–2024 period. Using a bibliometric analysis method based on Google Scholar data and mapping via VOSviewer software, this study evaluates 60 selected articles. The study results indicate a significant annual increase in publications, with a primary focus on integrating green banking principles into Islamic financing policies, their impact on profitability, and the role of technology in supporting green banking. Additionally, the study found that environmental sustainability, green financing, and digital transformation are the most dominant themes in the development of green banking research within Islamic banking. Bibliometric network analysis indicates a strong interconnection between the concepts of green finance, sustainable banking, and Islamic banking in supporting sustainable economic development. This study also identifies opportunities for further research related to the effectiveness of green banking implementation on the financial performance and social responsibility of Islamic banking. These findings contribute to the development of green finance literature in the Islamic finance sector and serve as a strategic reference for regulators and practitioners in implementing sustainable banking policies in the future.

In the digital era, e-commerce has developed not only as a platform for buying and selling activities but also as a strategic medium for marketing and business development. University students theoretically possess strong potential to become edupreneurs because they are closely connected to technology and supported by higher education environments. Nevertheless, the reality at Al-Amien Prenduan University indicates that students tend to act more as consumers in e-commerce rather than as entrepreneurs. This condition creates a gap between theoretical expectations and practical implementation, raising questions regarding the effectiveness of e-commerce in encouraging students’ entrepreneurial spirit. This study examines strategies for strengthening Edupreneurship graduates through the optimization of e-commerce. The research specifically explores ways to maximize e-commerce in supporting the development of Edupreneurship graduate profiles and improving graduates’ competitiveness in entrepreneurship and employment sectors. A qualitative approach with a case study method was employed at Al-Amien Prenduan University. Data were collected through observation, interviews, and documentation involving female students of the Islamic Education Edupreneurship program who actively engage in entrepreneurial activities through e-commerce platforms. The findings reveal that optimizing e-commerce can be achieved through identifying students’ digital competencies and needs, as well as utilizing flexible technologies that support broader market access and global transactions. In addition, strategies such as enhancing digital marketing creativity, strengthening market research capabilities, and understanding consumer behavior significantly contribute to entrepreneurial development. The study concludes that e-commerce effectively fosters entrepreneurial attitudes, adaptability, and competitiveness among students in facing the challenges of the digital economy.

This study describes the fluctuating exports and imports over the past five years, from 2020 to 2024, which also influenced fluctuations in Indonesia's foreign exchange reserves. The purpose of this study is to determine the effect of exports and imports on Indonesia's foreign exchange reserves from 2020 to 2024. The research method is quantitative using secondary data obtained from the Indonesian Central Bureau of Statistics. The population in this study was 5 years from 2020 to 2024. Data analysis used classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests. In addition, hypothesis tests were also used, consisting of partial tests, simultaneous tests, and coefficient of determination tests. The results of this study indicate that the export variable has a negative effect on Indonesia's foreign exchange reserves from 2020 to 2024. The import variable has a positive effect on Indonesia's foreign exchange reserves from 2020 to 2024. Export and import variables do not simultaneously affect Indonesia's foreign exchange reserves from 2020 to 2024. The implication of this research is that the government needs to manage export and import policies more effectively, as they do not always have the theoretical impact on foreign exchange reserves. Improvements in export quality and import controls are needed, as well as consideration of other factors such as foreign investment and economic policies to maintain the stability of foreign exchange reserves.

Nahwu (Arabic grammar) is a fundamental discipline in learning the Arabic language, helping to prevent errors in speech and serving as a primary key to clearly understanding Islamic legal texts. However, in practice, the teaching of Nahwu often faces complex challenges, particularly the lack of active participation among female students and their uneven mastery of the subject. Therefore, this study aims to explore the problems in teaching Nahwu at Al-Madani Islamic Boarding School in Cikalong and to identify the factors causing these issues. This study aims to: (1) reveal the problems faced by second-grade female students of KMI in learning Nahwu at Al-Madani Islamic Boarding School in Cikalong, and (2) identify the contributing factors influencing the emergence of these problems. This research employs a descriptive qualitative approach. The researcher used three data collection techniques: classroom observation, in-depth interviews with the Nahwu teacher, and questionnaires distributed to the students. For data analysis, the researcher applied the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing. To ensure data validity, data triangulation techniques were used. The results of the study indicate that the problems are divided into two main aspects: (1) learning-related problems, including the gap between memorization of grammatical rules and their application (i‘rab), high levels of academic anxiety, and decreased classroom concentration; and (2) contributing factors, including methodological factors, linguistic-psychological factors, and classroom management factors. The researcher suggests that teachers adopt more interactive teaching methods and media, as well as innovative visual tools to reduce the abstract nature of Nahwu materials and enhance students’ functional understanding. Additionally, activating “Halaqah Nahwiyyah” (grammar study circles) in dormitories is recommended to overcome psychological barriers and improve students’ linguistic confidence.

This study aims to examine the level of regional financial independence and various financial ratios in assessing the performance of regency and city governments in the Special Region of Yogyakarta (DIY) for the 2019–2024 period. The method employed is a descriptive qualitative approach supported by quantitative data in the form of Budget Realization Reports (LRA). Performance measurement was conducted through several key indicators, including independence, effectiveness, efficiency, and growth ratios. The results indicate that the level of fiscal independence remains relatively low, characterized by a high dependency on transfer funds from the central government. On the other hand, the effectiveness ratio shows good achievement, as most regions were able to meet their revenue targets, particularly from Local Own-Source Revenue (PAD). However, the efficiency of expenditure management remains uneven across regions. Furthermore, the revenue growth ratio shows fluctuations influenced by economic conditions, including the impact of the pandemic. Overall, regional financial performance still needs to be improved, especially in strengthening fiscal independence and optimizing PAD potential.

Early marriage is a social and legal issue that still frequently occurs in Indonesia and has significant impacts on health, education, and socio-economic aspects. Although the minimum age for marriage has been regulated under Undang-Undang Nomor 16 Tahun 2019 tentang Perkawinan, the practice of early marriage remains prevalent due to low legal awareness, as well as economic, cultural, and social environmental factors. This community service activity aims to increase adolescents’ understanding and legal awareness regarding the impacts and prevention of early marriage. The method used is legal counseling with an educative and participatory approach targeting adolescents aged 15–18 years. The results indicate a significant improvement in participants’ understanding of legal regulations, the negative impacts of early marriage, and the importance of delaying marriage age. Furthermore, there is a positive change in participants’ attitudes, with a greater focus on education and future planning. Therefore, legal counseling proves to be an effective preventive effort in reducing the rate of early marriage among adolescents.

The development of discipline in children should begin at an early age, particularly in managing time for studying, playing, worship, and resting. Simple time management assistance activities are conducted to help children understand the importance of time regulation and to foster disciplined behavior in their daily activities. These activities include introduction sessions, material delivery, question-and-answer sessions, as well as the distribution of gifts and group photo sessions, all carried out in an interactive and participatory manner. The results indicate that children begin to organize their daily schedules, follow instructions, and demonstrate gradual improvements in discipline. The research method used is Participatory Action Research (PAR), which actively involves children, facilitators, and teachers/ustadzah in the stages of planning, implementation, observation, and reflection. This approach enables children to learn by doing, fostering a sense of responsibility, critical thinking skills, and the development of positive habits in a sustainable manner. The activity is also supported by the active participation of teachers/ustadzah and the facilitation team to enhance the effectiveness of the learning process; therefore, simple time management assistance based on the PAR method is effective in fostering discipline and orderliness in children from an early age.

Corporate Social and Environmental Responsibility (CSER) plays a strategic role in supporting sustainable development through improving community welfare and environmental protection. However, the implementation of CSER in regional areas still faces several challenges, including the lack of optimal local regulations, weak coordination among stakeholders, and limited understanding among the public and business actors regarding CSER implementation. This community service activity aims to provide socialization regarding the preparation of the Academic Draft for the Regional Regulation Initiative of the Regional House of Representatives (DPRD) of North Sumatra Province in 2025 concerning CSER. The activity was carried out through lectures, interactive discussions, and academic assistance involving local government representatives, academics, business sectors, and the community. The results of the activity indicated an increased understanding among participants regarding the importance of establishing the CSER Regional Regulation Draft, the mechanism for preparing academic manuscripts, and the need for collaboration between the government, companies, and the community in supporting participatory and sustainable regional regulations.

This research is driven by Law Number 1 of 2023 concerning Financial Relations between the Central Government and Regional Governments (HKPD), which reclassifies several taxes, including entertainment tax, into the Category of Goods and Services Tax (PBJT). This policy is further regulated by Surabaya City Regional Regulation Number 7 of 2023. This study aims to analyze the contribution of entertainment tax within the PBJT framework toward Surabaya's Local Generated Revenue (PAD) from 2021 to 2023. Using a descriptive quantitative approach, data were collected from the Surabaya City Budget Realization Report (LRA) and other official documents, then processed using RStudio. The results indicate that while entertainment tax realization increases annually, its contribution to Surabaya's PAD remains significantly low, averaging below 2%. This suggests that entertainment tax is not yet a primary source of revenue for the city. Based on these findings, the Surabaya City Government is expected to tighten supervision over entertainment transactions through digital systems to minimize fraud risks and conduct comprehensive data updates on new entertainment venues to maximize tax collection.

Digital transformation in the tax sector is a strategy of the Direktorat Jendral Pajak (DJP) to improve the quality of service and taxpayer compliance. One form of this transformation is the implementation of the Coretax system as an integrated tax administration system that replaces the DJP Online system. This system change poses adaptation challenges for taxpayers, particularly in reporting Annual Tax Returns, which has the potential to affect the accuracy of tax payments. This study aims to analyze the optimization of the transition of Annual Tax Return reporting through the Coretax system on the accuracy of individual taxpayer payments at the North Sidoarjo Tax Office (KPP Pratama). The research method used is descriptive qualitative with data collection techniques such as observation of the Annual Tax Return reporting assistance process, documentation, and interviews with three taxpayers. The results show that the Coretax system is able to improve the accuracy of tax filing through data integration and automatic validation, thereby encouraging the accuracy of the amount and timeliness of tax payments. However, technical system constraints and limitations in taxpayer digital literacy were still encountered during the transition period. Assistance from tax officers and tax volunteers proved to be instrumental in helping taxpayers adapt to the Coretax system. This study concludes that optimizing the transition of the Coretax system requires a combination of system improvements and strengthening taxpayer education to achieve sustainable accuracy of tax payments.

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.

This study aims to analyze the optimization of regional expenditure in the education sector of Surabaya City for the 2025 fiscal year in supporting regional development. The research uses a descriptive qualitative approach through observation, interviews, and documentation studies conducted at the Surabaya City Education Office. Data were obtained from relevant stakeholders involved in education budget management and supported by official documents related to policies and the implementation of education programs. The results show that the management of education expenditure has been aligned with the Regional Medium-Term Development Plan (RPJMD) and applies the money follow program principle, which prioritizes programs based on community needs and development priorities. Programs such as Regional School Operational Assistance (BOPDA), educational assistance for students, school infrastructure development, and community-based learning innovations have contributed to expanding access to education, improving the equity of educational services, and reducing dropout rates. In addition, the use of monitoring systems, periodic evaluation, and the involvement of multiple stakeholders in supervision has strengthened transparency and accountability in budget management. However, several challenges remain, including limited implementation time, procurement constraints, and economic conditions such as inflation. Overall, education expenditure in Surabaya has been managed relatively well in terms of effectiveness, efficiency, and accountability while still requiring continuous improvement

This study aims to examine the factors influencing the level of sustainability report disclosure based on OJK regulations in KBMI 3 banking companies listed on the Indonesia Stock Exchange in 2023. The level of sustainability disclosure is measured using the Sustainability Report Index (SR Index), constructed through content analysis of indicators stipulated in POJK No. 51/POJK.03/2017. The independent variables analyzed in this study include firm size, profitability proxied by Return on Assets (ROA) and Return on Equity (ROE), foreign ownership, and firm age. This research employs a quantitative explanatory approach using secondary data obtained from annual reports and sustainability reports. Data were analyzed using multiple linear regression with SPSS. The results indicate that firm size, foreign ownership, and firm age have a positive and significant effect on the level of sustainability report disclosure. Conversely, profitability measured by ROA and ROE does not have a significant effect. Simultaneously, all independent variables significantly influence sustainability report disclosure. These findings suggest that structural and ownership characteristics play a more dominant role in determining sustainability disclosure than financial performance, reflecting the regulator-driven nature of sustainability reporting in the Indonesian banking sector.