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Antibiotic resistance is a global health problem that requires international efforts to prevent the ineffectiveness of existing antibiotics and support the development of new antimicrobial agents. The increasing use of antibiotics in the community must be accompanied by proper understanding regarding rational antibiotic use to minimize the risk of resistance. This community service activity aimed to provide education on rational antibiotic use and the dangers of antibiotic resistance to undergraduate nutrition students at STIKes Adila, Bandar Lampung. The activity was conducted through educational sessions using flyers, presentation slides, and interactive discussions to encourage active participation and improve understanding of the topic. Evaluation was carried out using pre-test and post-test assessments to measure changes in participants’ knowledge levels. Descriptive analysis showed an improvement in participants’ knowledge, with the high knowledge category increasing from 0% during the pre-test to 85% in the post-test, while the low knowledge category decreased from 35.5% to 0% after the intervention. These findings indicate that educational interventions can effectively enhance awareness and understanding of rational antibiotic use and the prevention of antibiotic resistance. Therefore, continuous educational programs are important to promote responsible antibiotic use and support public health efforts in combating antibiotic resistance.

Antibiotic resistance is a global health problem that requires international efforts to prevent the ineffectiveness of existing antibiotics and support the development of new antimicrobial agents. The increasing use of antibiotics in the community must be accompanied by proper understanding regarding rational antibiotic use to minimize the risk of resistance. This community service activity aimed to provide education on rational antibiotic use and the dangers of antibiotic resistance to undergraduate nutrition students at STIKes Adila, Bandar Lampung. The activity was conducted through educational sessions using flyers, presentation slides, and interactive discussions to encourage active participation and improve understanding of the topic. Evaluation was carried out using pre-test and post-test assessments to measure changes in participants’ knowledge levels. Descriptive analysis showed an improvement in participants’ knowledge, with the high knowledge category increasing from 0% during the pre-test to 85% in the post-test, while the low knowledge category decreased from 35.5% to 0% after the intervention. These findings indicate that educational interventions can effectively enhance awareness and understanding of rational antibiotic use and the prevention of antibiotic resistance. Therefore, continuous educational programs are important to promote responsible antibiotic use and support public health efforts in combating antibiotic resistance.

This study aims to identify domestic visitor segments in Bromo Tengger Semeru National Park (TNBTS), Indonesia, based on travel characteristics and consumption patterns to support the development of quality tourism in protected areas. Using snowball sampling, 283 domestic visitors was analysed by Two-Step Cluster Analysis in SPSS by integrating length of stay, activity preferences, and expenditure patterns. The results reveal a two-cluster solution as the most optimal segmentation, supported by the highest ratio of distance measures, with cluster quality rated as fair (silhouette = 0.20). Cluster 1 (39.2%) represents short-stay, lower-spending visitors who primarily seek iconic experiences (“Sunrise Seekers”), while Cluster 2 (60.8%) reflects longer-stay, higher-spending visitors who prefer village tourism activities (“Village Experience Seekers”). The strongest differentiating variables across segments are length of stay, activity preference, expenditure style, and age, whereas gender, education level, origin, and travel companions have limited role in segment separation. This study contributes empirical evidence of data-driven visitor segmentation in a conservation-based ecotourism destination within a volcanic national park, extending prior expenditure-focused profiling by integrating length of stay and activity preferences to capture visitor heterogeneity more comprehensively.

This study analyzes the concept of al-Kasb in the view of Muhammad ibn al-Hasan al-Shaybani and assesses the relationship between this concept and contemporary work ethics. With the changes in the modern economic system, which emphasize efficiency, objective rationality, and the achievement of optimal results, various ethical conflicts in the professional and business world have become more apparent. The methodology applied in this study is a literature review with a descriptive-analytic approach, through the analysis of classical and contemporary texts to explore the theological, ethical, and social aspects contained in the concept of al-Kasb, and then conceptually compare it with the characteristics of modern work ethics. The findings of this study show that al-Kasb is not only understood as an economic activity aimed at accumulating wealth, but also as a normative guide that integrates the goals of worship, ethical responsibility, and social obligations in the production process. Work activities are viewed as an individual responsibility that supports the practice of worship and as a collective responsibility to maintain social-economic welfare and harmony. Therefore, al-Kasb provides an integrative ethical foundation that has the potential to enrich and strengthen current work ethics by emphasizing values of integrity, justice, and social responsibility in the economic aspects of life.

This study aims to analyze the financial performance of PT Aviasi Pariwisata Indonesia (Persero), commercially known as Injourney the state-owned enterprise (BUMN) holding company for the aviation and tourism sectors during the 2021-2024 period. Performance is measured using liquidity ratios (Current Ratio, Cash Ratio), solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio), activity ratios (Total Asset Turnover), and profitability ratios (Net Profit Margin, Return on Equity) compared against industry standards. This research employs a descriptive quantitative approach. The data utilized is secondary data sourced from the published financial statements of PT Aviasi Pariwisata Indonesia (Persero). The results indicate varied liquidity performance, with an average Current Ratio of 97.82% (below the 200% benchmark, categorized as poor) and a Cash Ratio of 63.03% (above 50%, categorized as good). Solvency performance is underperformed, with an average DAR of  and DER of, reflecting a high reliance on debt. Activity performance is identified as inefficient with an average TATO of 0.199 times (<2 times), while profitability remains negative on average with an NPM of and ROE of. Despite a significant upward trend in performance improvement, the company's overall financial health is considered suboptimal compared to industry standards. This condition is primarily driven by high debt burdens and low asset efficiency within the company.

Data from the 2020 LFSP (Long Form Population Census) recorded a maternal mortality ratio of 189 per 100,000 live births, while the infant mortality rate was recorded at 16.85 per 1,000 live births. The causes of maternal mortality were hemorrhage, preeclampsia/eclampsia, infection, prolonged labor, and miscarriage. Meanwhile, the majority of infant deaths were due to low birth weight, asphyxia, and infection at birth. Stunting remains a particular concern in Tegal City. Various measures have been taken, and the stunting rate has decreased to around 13.8% according to data from early 2025. This PKM is expected to increase public knowledge on caring for pregnant women, women in labor, postpartum women, and newborns, as well as preventing stunting in children, thereby reducing maternal and infant mortality rates. The methods used in this activity include health education and outreach with a promotive and preventive approach, targeting pregnant women and mothers with infants and toddlers. Community service was held on Wednesday, December 17, 2025, from 8:30 a.m. to 12:00 p.m. at the Boegenvil Health Center in Cabawan Village, Tegal City, with 53 participants. The results of this activity showed an increase in the level of knowledge of the participants, from 11 people with a good level of knowledge to 41 people after receiving counseling, with 3 participants still having a low level of knowledge.

Data from the 2020 LFSP (Long Form Population Census) recorded a maternal mortality ratio of 189 per 100,000 live births, while the infant mortality rate was recorded at 16.85 per 1,000 live births. The causes of maternal mortality were hemorrhage, preeclampsia/eclampsia, infection, prolonged labor, and miscarriage. Meanwhile, the majority of infant deaths were due to low birth weight, asphyxia, and infection at birth. Stunting remains a particular concern in Tegal City. Various measures have been taken, and the stunting rate has decreased to around 13.8% according to data from early 2025. This PKM is expected to increase public knowledge on caring for pregnant women, women in labor, postpartum women, and newborns, as well as preventing stunting in children, thereby reducing maternal and infant mortality rates. The methods used in this activity include health education and outreach with a promotive and preventive approach, targeting pregnant women and mothers with infants and toddlers. Community service was held on Wednesday, December 17, 2025, from 8:30 a.m. to 12:00 p.m. at the Boegenvil Health Center in Cabawan Village, Tegal City, with 53 participants. The results of this activity showed an increase in the level of knowledge of the participants, from 11 people with a good level of knowledge to 41 people after receiving counseling, with 3 participants still having a low level of knowledge.

Regional government financial performance is a strategic indicator for assessing the success of regional autonomy implementation, particularly in managing public finances in an effective, efficient, transparent, and accountable manner. This study aims to analyze the financial performance of the Government of West Nusa Tenggara Province (NTB) during the 2018–2022 period using a regional financial ratio analysis approach. The research employs a descriptive quantitative method utilizing secondary data obtained from the Budget Realization Reports (LRA) and the Regional Government Financial Statements (LKPD) that have been audited by the Audit Board of the Republic of Indonesia (BPK). The analysis is conducted by calculating regional financial ratios, including the financial independence ratio, the effectiveness ratio of Regional Original Revenue (PAD), the efficiency ratio of regional finances, the activity ratio (expenditure harmony), and the revenue growth ratio. The results indicate that the financial performance of the Government of West Nusa Tenggara Province has generally improved. The regional financial independence ratio falls within the participatory category with an average value of 57.81%, reflecting a gradual reduction in dependence on central government transfer revenues, particularly in 2022. The effectiveness ratio of PAD is categorized as moderately effective, with an average of 92.84%, although it fluctuates due to increases in revenue targets that were not fully matched by actual revenue realization. The regional financial efficiency ratio consistently remains in the efficient category, indicating the local government’s ability to control expenditures relative to revenues. Furthermore, the activity ratio analysis shows a shift in expenditure composition from operating expenditure toward capital expenditure, indicating an increased orientation toward development and long-term investment. The growth ratio reveals a significant increase in PAD in 2022, accompanied by a decline in transfer revenue growth.

The phenomenon of Fear of Missing Out (FoMO) has emerged as a significant psychosocial factor influencing the consumption behavior of Generation Z in the social media era. This study aims to explore how FoMO shapes the purchasing decisions of Generation Z using a qualitative approach, focusing on subjective experiences, digital social pressures, and interactions with viral content. A descriptive-interpretative qualitative method was employed, collecting data through in-depth interviews and observations of social media activity among Generation Z respondents actively engaged in digital platforms. Thematic analysis was applied to identify patterns of FoMO experiences and their impact on purchasing decisions. Findings reveal that FoMO arises from the need for social connection, social comparison with peers and influencers, and intensive exposure to digital trends. This phenomenon drives consumptive behaviors, particularly impulsive purchases, influenced by social validation and emotional impulses. Generation Z’s purchasing decisions are contextual, multidimensional, and not entirely rational, yet meaningful within the framework of digital social identity. The study underscores the necessity of a qualitative approach to comprehensively understand the psychological, social, and cultural complexities of FoMO and consumer behavior. The results provide a conceptual foundation for ethical and relevant marketing strategies targeting young consumers in the digital era.  

Low public awareness of eye health and rational use of eye medications may increase the risk of eye disorders and infections. This community service activity aimed to improve public knowledge and awareness regarding the importance of maintaining eye health and applying the DAGUSIBU principle (Get, Use, Store, and Dispose of medicines properly) in the use of eye drops. The activity was conducted at the Klinik Pratama Nusantara Kesehatan through interactive counseling, demonstrations of proper eye drop administration techniques, and education on the prevention of common eye disorders and the role of healthcare professionals. Pre-test and post-test evaluations showed a significant increase of approximately 35% in participants’ knowledge regarding eye hygiene and correct eye medication use. This educational program is expected to contribute to long-term improvements in rational eye medication use, reduce the risk of misuse, and serve as a model for sustainable eye health education in a primary healthcare settings.

This study aims to examine the effect of Corporate Social Responsibility (CSR) costs and financial characteristics on tax avoidance practices among publicly listed companies with the largest market capitalization in Indonesia. The study is motivated by Indonesia’s relatively low tax ratio compared to other emerging economies in the ASEAN region, which suggests the persistence of tax avoidance practices, particularly among large corporations. Grounded in legitimacy theory and agency theory, this research empirically investigates the influence of CSR costs, profitability, leverage, liquidity, activity ratio, growth ratio, and operating cash flow on tax avoidance. The research sample consists of 50 companies with the largest market capitalization listed on the Indonesia Stock Exchange over the 2020–2024 period, employing a census sampling method and unbalanced panel data. Secondary data were obtained from annual financial reports and analyzed using panel data regression techniques. Tax avoidance is measured using the Book-Tax Differences (BTD) approach, while model selection is determined through the Chow test, Hausman test, and Lagrange Multiplier test. The results indicate that, simultaneously, all independent variables have a significant effect on tax avoidance. Partially, the activity ratio has a negative effect on tax avoidance, whereas the growth ratio and operating cash flow have a positive effect on tax avoidance. Meanwhile, CSR costs, profitability, leverage, and liquidity do not show a significant effect. These findings suggest that asset utilization efficiency tends to restrain tax avoidance behavior, while corporate growth dynamics and strong operating cash flows encourage more aggressive tax management strategies. This study provides empirical evidence from an emerging market context and offers insights for tax authorities and regulators in designing more effective, risk-based tax supervision policies.

This study examines the impact of financial performance indicators—activity, solvency, and liquidity ratios—on profit growth in pulp and paper manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2024. The research focuses on how variations in Total Assets Turnover, Inventory Turnover, Fixed Assets Turnover, Debt to Equity Ratio, and Quick Ratio affect profitability, especially during periods of economic instability like the COVID-19 pandemic. The aim is to identify which financial ratios have the most significant influence on profit performance. A quantitative research method was employed, utilizing secondary data from 42 observations of seven manufacturing firms, selected through purposive sampling. Multiple linear regression analysis, supported by SPSS software, was used to test the hypotheses. The findings show that all five ratios collectively have a significant impact on profit variations, with an F-statistic of 2.568 and a significance value of 0.044. However, when tested individually, only Total Assets Turnover and Inventory Turnover showed significant effects, while Fixed Assets Turnover, Debt to Equity Ratio, and Quick Ratio did not. The coefficient of determination (R²) was 0.263, indicating that 26.3% of the variation in profit can be explained by the analyzed variables.

The main problem in this Community Service (PkM) activity is the condition of students at Al Kautsar Kraksaan Islamic Junior High School. They are in the puberty phase where emotional conditions are unstable. This situation results in problems in the form of negative social interactions, low motivation to learn, and social conflict within peer groups. For this purpose, the purpose of this PkM, we strive to provide educational and preventive assistance by increasing students' understanding of the application of scientific methods in studying behavior. In this case, we use the Participatory Action Research (PAR) method which invites students to actively collaborate with us in several important stages, namely: problem identification, action planning, evaluation, and reflection. The results of this activity show that students are able and even successful in using scientific methods to curb their behavior, in controlling emotions and rationally in making decisions in social life. This activity, in mentoring and participating in efforts to shape the character of students who are more responsible and ethical as well as more mature emotionally and socially.

One of the business strategies used by companies to strengthen their business and reduce competition is through acquisitions. This study was conducted to determine changes in financial performance after the acquisition process, measured using liquidity, activity, solvency, and profitability ratios. The population of this study was companies that made acquisitions in 2022. The sampling technique used purposive sampling, and four companies that conducted acquisitions in 2022 and were listed on the IDX were obtained. The research period was two years before and two years after the acquisition. The hypothesis was tested with a non-parametric test using the Wilcoxon signed rank test. Based on the results of the study, it is known that of the four financial ratios, only the activity ratio had a significant difference before and after the acquisition. Meanwhile, there were no significant differences in the liquidity, solvency, and profitability ratios. This is because the impact of the acquisition process cannot be seen in the short term. It takes integration and a long time to create synergy or change after an acquisition.  

This study aims to analyze the effect of Total Asset Turnover (TATO) on stock prices at PT Baramulti Suksessarana Tbk during the 2014–2023 period. TATO is an activity ratio that measures how efficiently a company utilizes its total assets to generate sales. This research employs a quantitative associative approach using secondary data obtained from the company’s annual financial statements published by the Indonesia Stock Exchange. Data were analyzed using simple linear regression to determine the relationship between the independent variable (TATO) and the dependent variable (stock price). The results show that TATO has a positive and significant effect on stock prices, with a correlation coefficient of 0.859 and a significance value of 0.001 (p < 0.05). This indicates that the more efficiently a company uses its assets to generate sales, the higher its stock price will be. The findings support the signaling theory and efficient market hypothesis, suggesting that asset efficiency serves as a positive signal for investors in evaluating firm performance.

This study aims to analyze the financial health of PT Garuda Indonesia (Persero) Tbk during the 2019–2023 period using eight financial ratios based on the Indonesian Ministry of State-Owned Enterprises (SOEs) Decree No. KEP-100/MBU/2002. The research employed a descriptive quantitative method with secondary data derived from annual financial reports published by the Indonesia Stock Exchange (IDX) and the company’s official website. The findings reveal that Garuda Indonesia’s financial condition fluctuated, categorized as less healthy in 2019, deteriorated into unhealthy during 2020–2021 due to the Covid-19 pandemic, and showed limited recovery in 2022–2023, returning to the less healthy category. The main weaknesses were observed in profitability, liquidity, and solvency, while activity ratios remained relatively sound. This study highlights that Garuda’s financial problems were driven not only by external shocks from the pandemic but also by internal factors such as high debt burden and weak governance. The results are expected to contribute academically by enriching the literature on SOE financial health analysis in the post-pandemic context and provide practical implications for management, policymakers, and investors.

This study aimed to determine and analyze the influence of financial ratios on profit changes in telecommunications companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The financial ratios used in this study encompass four main groups: liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This study employed a quantitative approach with an associative nature because it attempted to examine the relationship and influence between these financial variables on profit changes. The population in this study comprised all telecommunications companies listed on the IDX, while the sample selection was conducted using a purposive sampling technique with specific criteria, resulting in 15 eligible companies. The research data were then analyzed using panel data regression using EViews 12 software, with the best model selected being the Random Effect Model (REM). The results showed that simultaneously, liquidity, solvency, activity, and profitability ratios significantly influenced profit changes, thus concluding that the company's overall financial performance plays a significant role in determining the dynamics of profit generated. However, partial test results showed that the influence of each ratio was different. The solvency ratio has a significant negative effect on profit changes, indicating that the higher a company's debt level, the greater the risk of profit decline. Conversely, the profitability ratio has a significant positive effect, confirming that a company's ability to generate net profit is a major factor in increasing profit changes. Meanwhile, the liquidity ratio and activity ratio were not shown to have a significant effect on profit changes, indicating that short-term liquidity and operational efficiency are not sufficient to be the primary determinants in driving profit changes in the telecommunications sector.  

This study aims to examine and analyze the influence of fundamental factors represented by the current ratio, return on equity, and debt-to-equity ratio, as well as trading volume and market value added variables on the stock prices of industrial sector companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2020–2024 period. This study uses a quantitative approach with secondary data obtained from published financial reports and stock market data. The study population includes all industrial sector companies listed on the ISSI, while the sampling technique used is purposive sampling with certain criteria, resulting in 12 companies as research samples with an observation period of five years. The data analysis method used is panel data regression with the help of Eviews 13 software. The results show that partially the current ratio, debt-to-equity ratio, and trading volume have a significant effect on stock prices, indicating that the level of liquidity, capital structure, and trading activity play an important role in determining stock value in the market. Conversely, return on equity and market value added do not have a significant effect on stock prices, indicating that equity-based profitability and market value added are not always the main considerations for investors in this sector. Simultaneously, the current ratio, return on equity, debt to equity ratio, trading volume, and market value added have a significant effect on stock prices, which means that a combination of fundamental factors, market activity, and investor assessments can collectively influence stock price movements of industrial sector companies in the ISSI.  

This study examines the capital market reaction at the sectoral level to the 2024 General Election in Indonesia, with the aim of providing deeper insight into how political events influence different industries. Using an event study methodology, the analysis is conducted over a 10-trading-day window surrounding February 14, 2024—the official election date—covering five days before and after the event. The research focuses on six major sectoral indices listed on the Indonesia Stock Exchange (IDX), namely Energy, Consumer Cyclicals, Financials, Basic Materials, Industrials, and Technology.Market reaction is measured through two primary dimensions: (1) changes in price valuation, represented by abnormal returns (AR), and (2) shifts in investor activity, measured through Trading Volume Activity (TVA), operationalized as the turnover ratio. Abnormal returns capture the extent to which price changes deviate from expected normal performance, while TVA reflects the level of investor engagement in each sector during the event window.To evaluate differences in market reaction across sectors, the Kruskal–Wallis test is applied for abnormal returns due to non-normal data distribution, and Welch’s ANOVA is used for TVA to account for heterogeneity of variances. The results reveal no statistically significant differences in abnormal returns across the six sectors, suggesting that price adjustments to election-related information occur uniformly across the market, reflecting a degree of informational efficiency. However, the analysis of TVA shows a highly significant difference among sectors. A Games–Howell post-hoc test further indicates that the Energy and Consumer Cyclicals sectors experienced notably higher trading activity compared to other sectors, especially the Financials sector, which recorded the lowest investor engagement.

Cough and flu are common health problems experienced by the public, with high prevalence across various age groups. The widespread practice of self-medication in the community highlighted the need for proper education regarding the rational and appropriate selection of medications. This educational activity was conducted at two strategic locations: the Car Free Day (CFD) in Solo and Taman Jaya Wijaya in Mojosongo. The method involved direct socialization, distribution of educational leaflets, and interactive question-and-answer sessions. The education focused on the differences between dry and productive coughs, appropriate medication choices, flu medicine content, and the use of natural remedies such as herbal treatments. A total of 41 participants from diverse backgrounds joined the activity enthusiastically. The results showed an increase in public understanding of cough classifications, medicine components, and the importance of reading drug labels before purchase. The sessions also emphasized the need to match medications with symptoms and advised consulting healthcare professionals if symptoms did not improve within three days. Positive responses from participants indicated that direct education effectively raised awareness and encouraged more rational and safe self-medication practices.