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Agisni Bepi Rosadi; Alya Nur Fauziyah; Fatihul Noer Ihsan; Nabilla Nur Amalia

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The field of education, especially Islamic Religious Education (PAI), has seen substantial changes as a result of the advancement of digital technology and artificial intelligence (AI). The existence of digital media and AI offers numerous opportunities to improve the effectiveness, efficiency, and quality of education through interactive, flexible, and easily accessible learning resources. The purpose of this article is to analyze how artificial intelligence (AI) and digital media are used in Islamic Religious Education. This includes the idea of AI and digital media, AI-based learning materials, the use of AI in educational activities, ethical considerations of AI use, the effects and difficulties of integrating AI, and the Islamic viewpoint on technological advancement. This study employed a library research method by collecting data from relevant journals, books, and other scholarly sources. The findings indicate that the use of AI and digital media in PAI learning can enhance access to information, personalize learning experiences, improve evaluation effectiveness, and increase student engagement in the learning process. However, the implementation of AI also presents several challenges, such as limited digital literacy among teachers, inadequate facilities and infrastructure, ethical concerns, and the potential decline of direct educational interaction between teachers and students. Therefore, the utilization of AI in Islamic Religious Education should be carried out wisely while maintaining Islamic values, ethics, and the primary goal of Islamic education in shaping students’ character.

Amanda Syabila Putri Maulana; Diyani Diyani; Irfan Maulana; Muhammad Faisal Arrayan

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

In the era of the Industrial Revolution 4.0 and Society 5.0, digital technology is developing rapidly. This has prompted the world of education to make major changes in learning methods, including in Islamic Religious Education (PAI). Until now, PAI has used outdated methods. These methods are inadequate to meet the needs of children who are accustomed to technology. Therefore, there is a need for technology integration in the learning process. This study aims to determine how to use E-Learning, Learning Management Systems (LMS), and Artificial Intelligence (AI) in PAI learning. This study also aims to determine the benefits, challenges, and strategies for implementing these technologies. This study used a qualitative approach with a literature review type. Data were obtained from various sources, such as books, scientific articles, journals, and relevant documents. The results show that the use of E-Learning, LMS, and AI can improve the quality of PAI learning. E-Learning makes learning easier and more flexible. LMS helps manage learning more systematically. AI helps make learning more personalized and tailored to students' needs. However, the implementation of these technologies still faces several challenges, such as limited infrastructure and low digital skills of teachers and students. Therefore, a strategy is needed to address these challenges. This strategy includes enhancing digital capabilities, strengthening technological infrastructure, developing innovative learning media, and monitoring the use of technology based on Islamic values. This will ensure optimal integration of technology into Islamic Religious Education learning.

Petriana Dae Lelangwayan; Intansakti Pius X

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The development of digital technology has brought about significant changes in various aspects of life, including early childhood faith education. Today’s children are growing up in an environment familiar with digital media, making it necessary to adopt a catechetical approach that keeps pace with the times. This article aims to examine the use of digital catechesis as a tool for early childhood faith education. This study employs a qualitative method with a literature review approach, gathering data from books, scientific journals, research articles, Church documents, and other relevant sources. The data is analyzed using descriptive-qualitative methods to understand the benefits, challenges, and role of digital catechesis in fostering children’s faith. Research findings indicate that digital catechesis can serve as an effective, engaging, and interactive medium for helping children learn about the teachings of the faith from an early age. The use of animated videos, religious songs, educational images, and learning apps can enhance children’s interest in learning, attention, and understanding of Catholic faith values. Furthermore, digital catechesis also assists the Church, families, and schools in providing faith education that is more contextual and aligned with the world of today’s children. However, the use of digital media still requires the guidance of parents, teachers, and faith mentors so that children receive proper direction and are protected from the negative impacts of technology. Thus, digital catechesis is a relevant tool in the faith education of young children when used wisely and purposefully. The presence of digital media does not replace the role of faith educators but serves as a tool that enriches the process of proclaiming the faith in the modern era.

Untung Surapati; Dadang Iskandar Mulyana; Dedi Gunawan; Anggit Purnama

International Journal of Applied Mathematics and Computing 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Early detection of a potential heart attack is a crucial step in preventing sudden death from heart disease. This research aims to develop an Internet of Things (IoT)-based health monitoring system capable of measuring vital body data in real time and predicting the likelihood of a heart attack from CSV data obtained from sensors, integrated through RapidMiner as learning data using a machine learning algorithm, the Support Vector Machine (SVM). The system was built using an ESP32 microcontroller connected to a MAX30102 sensor to measure heart rate and finger oxygen levels (SpO₂), as well as a DHT22 sensor to measure temperature and humidity. The resulting data is sent to the Blynk application to display real-time data according to its parameters. The initial prediction logic was developed using a rule-based method based on medical thresholds for four vital parameters. The data was then used to train an SVM model as a classification system to detect potential heart attacks. Test results showed that the system can identify abnormal conditions with a good level of accuracy and provide early warnings based on changes in vital parameters in real time. This system is expected to be an initial solution for personal health monitoring, especially for individuals at risk of heart disease. It can be further developed with cloud integration and automatic notifications to users' devices.

Untung Surapati; Agus Tanti Rahayu; Tatinia Arda Rizqi Amalia; Lusi Noviani

International Journal of Information Engineering and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

SR12 Herbal Cosmetics is a company engaged in the field of herbal and skin care. Founded in 2015 byToni Firmansyah, S. Farm., Apt. and Asrianty Salam, Farm. This company has a vision to provide benefits to many people through the herbal and skin care products they produce. SR12 Herbal Cosmetics products are formulated based on research from certified scientists, and have been tested at the Sucofindo Laboratory, are free of mercury and hydroquinone, and have been registered with the Indonesian Food and Drug Supervisory Agency (BPOM RI). SR12 Herbal Cosmetics has several factories in West Java Province and has an extensive distribution network with hundreds of distributors and tens of thousands of partners throughout Indonesia. The goal to be achieved is to produce a management information system model including a management information system for PT SR12 Herbal Cosmetics. The research object chosen is a company in the field of cosmetics and skin care which has its head office in Gunung Sindur, West Java. This selection aims to form a management information system design model that is able to produce relevant and timely information for planning, controlling, decision making and evaluating the performance of activities. For the Web-Based Instagram Content Management Information System Design project to Support SR12 Herbal Cosmetics' Brand Awareness, I used Agile (Scrum) due to the dynamic nature of digital marketing and potential changes to the Instagram API or business needs. This allowed SR12 to get core functionality faster and provide iterative feedback, ensuring the system built was truly relevant to their brand awareness needs.

Mesra Betty Yel; Sopan Adrianto; Rasiban Rasiban; Eva Widiyanti

International Journal of Information Engineering and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

The growth of information technology has driven changes in consumer behavior, one of which is through e-commerce platforms such as Shopee. This phenomenon has generated a large number of customer reviews, including those for local cosmetic products such as Wardah. These reviews serve as an important source of information for understanding customer perceptions and satisfaction levels. However, manual analysis of large and linguistically diverse datasets is inefficient and potentially subjective. This study aims to implement the multi-category Naive Bayes algorithm to classify the sentiment of Wardah product reviews on Shopee into three categories: positive, negative, and neutral. The data were collected using a web scraping technique and processed through a series of preprocessing stages including case folding, tokenization, stopword removal, stemming, and text cleaning. Subsequently, term weighting was performed using the TF-IDF method prior to classification. Model performance was evaluated using a confusion matrix as well as accuracy, precision, and recall metrics. The results indicate that the multi-category Naive Bayes algorithm achieved an accuracy of 86.00%, a precision of 86.63%, and a recall of 98.24%. This approach can assist business practitioners in objectively understanding customer opinions and support decision-making in business strategy and product development.

Annida Bunga Fitria; Nur Azizah Indriastuti

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Postpartum depression is a postpartum mental health disorder that significantly impacts maternal well-being, infant development, and family functioning. The high prevalence of postpartum depression in Indonesia is due to limited access to health services, low mental health literacy, and social stigma in the community. This indicates a significant gap between the need for maternal mental health services and the availability of existing interventions, making education a crucial component in efforts to prevent postpartum depression early. This study aims to analyze the prevention of postpartum depression in postpartum mothers through telenursing-based education and screening using the Edinburgh Postnatal Depression Scale (EPDS) in the community. A descriptive case study design was used, involving one respondent, a 25-year-old primigravida mother residing in the Bantul area. The intervention was implemented online via WhatsApp and video calls, including structured health education on postpartum psychological changes, adaptive coping strategies, and the importance of social support. The intervention also included daily remote monitoring of the respondent's condition via the WhatsApp mobile application. The EPDS was administered as a pre-test and post-test to evaluate changes in the respondent's psychological condition. The findings showed a significant decrease in the EPDS score from 16 (moderate depression) to 6 (minimal depression), indicating significant psychological improvement. These results imply that integrating EPDS screening, structured health education, and daily monitoring is an effective and accessible community-based approach to preventing postpartum depression, particularly for mothers with limited mobility and access to health services.

Sri Andini; Rokhayani Yuslida Hannum Harahap; Amri Jamil Tanjung; Salma Tiaz

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The development of digital technology has brought significant changes in the field of education, especially in the learning process, school management systems, and teachers' work patterns. This situation requires school principals' leadership who can adapt, be innovative, and act as agents of change in improving teachers' work ethic. This study aims to analyze the role of school principals' transformational leadership in enhancing teachers' work ethic in the digital era and to examine its relevance to educational transformation. The research method used is a qualitative approach with a literature study type through the analysis of various journals and scientific sources from 2020–2025. The results of the study indicate that school principals' transformational leadership plays an important role in increasing teachers' motivation, commitment, and professionalism through ideal influence, inspirational motivation, intellectual stimulation, and individualized consideration. In addition, this leadership is also capable of creating a work culture that is collaborative, innovative, and adaptive to technological developments. Digital transformation in education not only involves the use of technology but also changes in work culture and the improvement of human resource competencies in schools. The implications of this research confirm that school principals as transformational leaders have a strategic role in the success of educational transformation in the digital era through the continuous enhancement of teachers' work ethic.

Mays Kariem Jabbar; Bilal Noori Saeed

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Given the important objectives that banks strive to achieve through financial stability and their role in ensuring its continuity and ability to face various economic challenges, many have expanded their policies beyond their traditional functions by adopting a range of additional practices and activities that contribute to strengthening their developmental role in society. Among the most prominent of these practices are corporate social responsibility (CSR) activities, which have become a crucial aspect of the work of contemporary financial institutions. In this context, this research highlights CSR practices in banks. It relied on a sample of nine Iraqi banks listed on the Iraq Stock Exchange, which are characterized by their continued banking operations and regular publication of their annual financial reports. The research period was set from 2014 to 2023, and included a set of statistical tests that incorporated a number of financial determinants as control variables to determine their contribution to enhancing the impact of CSR when included alongside it, and to define the nature of the relationship between the research variables. We have reached a number of conclusions, most notably that when regulatory variables are included in the analysis model, this effect becomes statistically insignificant, which indicates that banks’ interest in internal financial factors still outweighs their interest in social aspects.

Dona Martilova; Muthia Fahira

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

The physiological changes that occur during pregnancy, both physically and mentally, may be rather uncomfortable, particularly in the second and third trimesters. Pregnant women often report back discomfort, muscular aches, trouble sleeping, excessive exhaustion, and irregular sleep patterns. Mothers' physical and mental health as well as the health of their unborn children may be significantly impacted by inadequate sleep quality during pregnancy. To enhance comfort and the quality of sleep during pregnancy, one non-pharmacological technique is to use an aromatherapy maternity pillow. An ergonomic and ecologically sustainable invention to enhance mother comfort during pregnancy was the goal of this research, which intended to produce a Pregnancy Pillow Therapy product with pineapple leaf fiber and aromatherapy. A descriptive research design using a prototype creation technique was used in this study. The stages of the research included problem identification, literature review, product design, material selection, prototype manufacturing, and product evaluation. Data were collected through literature studies and observations related to sleep discomfort in pregnancy, maternity pillow utilization, aromatherapy therapy, and pineapple leaf fiber characteristics. The developed product was designed ergonomically to support the back, abdomen, waist, and legs of pregnant women. The addition of aromatherapy was intended to provide a relaxing effect and improve sleep quality. The use of pineapple leaf fiber also supports environmentally friendly product innovation through agricultural waste utilization. The results indicate that Pregnancy Pillow Therapy has the potential to become a supportive product for improving comfort and sleep quality among pregnant women. Further studies are recommended to evaluate product effectiveness directly among pregnant women.

Septiadi Septiadi; Utari Binasetiaty Nurhidayani; Ainun Zahra; Koko Koko

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Prayer (ṣalāh) holds a central and indispensable place within the Islamic faith as one of the most fundamental acts of devotion. This study is designed to investigate the extent to which salah contributes to the formation and strengthening of religious consciousness among Muslims, as manifested in changes to individual attitudes, conduct, and discipline in everyday life. Employing a qualitative design grounded in library-based research, this study draws on primary Islamic sources, including the Qur'an and prophetic traditions, alongside relevant contemporary scholarly works. The findings reveal that the consistent practice of salah, carried out with sincerity and mindfulness, plays a meaningful role in cultivating spirituality, deepening the bond between humanity and the Creator, and fostering conduct that aligns with Islamic values. Moreover, salah is demonstrated to serve as an effective mechanism for self-regulation, discouraging unethical behavior while enhancing individual moral character. In conclusion, salah transcends its ritual dimension to function as a vital and holistic instrument for building comprehensive religious consciousness in the daily lives of Muslims.

Yogi Arrohman; Khairil Hidayat; Herlini Puspika Sari

Moral : Jurnal kajian Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The era of digital disruption has brought significant changes to various aspects of life, including Islamic education. Islamic educational institutions face various challenges, such as limited digital literacy among educators, minimal use of technology in the learning process, disparities in access to digital infrastructure, and challenges in maintaining Islamic values ​​amidst the flow of information globalization. Furthermore, the changing character of students, who are increasingly familiar with technology, demands innovation in learning methods and media. This study aims to identify the various challenges facing Islamic educational institutions in the era of digital disruption and formulate relevant adaptation strategies. The method used is a literature review analyzing various related scientific sources. The results of the study indicate that possible adaptation strategies include improving educators' digital competencies, integrating technology into the curriculum, strengthening character based on Islamic values, and developing flexible and innovative digital-based learning systems. Thus, Islamic educational institutions are expected to survive and develop adaptively without losing their identity and core values.

Amin Mustofa; Siti Rokhmah; Asep Rosadi

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to describe the implementation of instilling Islamic Religious Education values in the aspects of the Qur’an and Aqidah at TPQ Fattuhul Qulub, Doyo Baru District. The background of this research is based on the importance of Islamic religious education in shaping children’s character and morals from an early age amid the decline in the morality of the younger generation. TPQ, as a non-formal educational institution, has an important role in instilling Islamic values through learning the Qur’an, aqidah, and morals. However, in its implementation, several obstacles are still found, such as the low understanding of students regarding religious values, varying abilities in reading the Qur’an, and the lack of support from family and community environments.This study employed a descriptive qualitative approach. Data were collected through observation, interviews, and documentation at TPQ Fattuhul Qulub, Doyo Baru District. The focus of the research includes the planning, implementation, and evaluation processes of instilling Islamic Religious Education values in the aspects of the Qur’an and Aqidah.The results of the study indicate that the instillation of Islamic Religious Education values has been carried out through structured stages of planning, implementation, and evaluation. The learning process was conducted using the methods of Iqra’, tahsin, tahfidz, talaqqi, lectures, role modeling, habituation, and exemplary stories. In the Qur’anic aspect, students were guided to read the Qur’an according to tajwid rules and memorize short surahs, while in the Aqidah aspect, students were taught the pillars of faith, the attributes of Allah and His Messenger, and the formation of Islamic morals. The evaluation results showed improvements in Qur’anic reading skills, memorization, understanding of aqidah, and changes in students’ religious behavior, such as becoming more disciplined, polite, and diligent in worship. This success was supported by the exemplary behavior of the teachers and the involvement of parents in the learning process.

Elia Rossa; Nurasia Natsir

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the effect of total risk on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Total risk is operationalized through the systematic risk proxy (Beta/β), estimated via the Capital Asset Pricing Model (CAPM) framework as the covariance between individual stock returns and the market return divided by the variance of market returns, using the Jakarta Composite Index (JCI) as the market benchmark. Firm performance is measured through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is operationalized following Gerson et al. (2025) as SG = b × ROE, where b denotes the earnings retention ratio. Panel data regression analysis is applied to 225 firm-year observations drawn from 45 companies, with model selection guided by the Chow and Hausman specification tests. The Fixed Effect Model (FEM) is adopted for ROA, ROE, and SG, while the Random Effect Model (REM) is applied for Tobin’s Q. Results indicate that systematic risk exerts a significant negative effect on ROA (β = −0.312; p < 0.01) and ROE (β = −0.278; p < 0.01), but is statistically non-significant for Tobin’s Q, suggesting that capital market pricing in Indonesia does not fully incorporate systematic risk information. Critically, systematic risk exerts the largest and most significant negative effect on sustained growth (β = −0.347; p < 0.01), revealing a dual transmission mechanism through which risk suppresses ROE while simultaneously inducing more conservative dividend policies, both of which constrain long-run growth sustainability. These findings carry important implications for corporate risk management strategy and empirically enrich the literature on risk, performance, and growth in emerging capital markets.

Ade Nabila Hazanah; Syamzaimar Syamzaimar

Jurnal Pendidikan Pancasila dan Kewarganegaraan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study examines the integration of Al-Farabi’s and Ibn Khaldun’s values into the reconceptualization of Civic Education (PKn) in Indonesia. Civic Education has often been criticized for its normative orientation, which lacks relevance to the multicultural realities and democratic challenges of contemporary society. The objective of this research is to construct a conceptual framework that combines Al-Farabi’s emphasis on rationality, morality, and human perfection with Ibn Khaldun’s focus on social solidarity (asabiyyah) and adaptability to societal change. Using a qualitative descriptive approach with a library research design, this study analyzes classical and contemporary literature to identify the relevance of these contributions to PKn. The findings reveal that integrating Al-Farabi’s moral dimension and Ibn Khaldun’s social dimension enriches the ethical, spiritual, and civic aspects of PKn, while aligning with the foundational values of Pancasila. This integration offers a transformative model of PKn that not only develops cognitive competence but also nurtures moral integrity, social justice, and civic engagement. The implication is that PKn can serve as a holistic instrument for shaping citizens who are intellectually critical, ethically responsible, and socially cohesive. Nevertheless, the limitation of this study lies in its conceptual nature, as empirical testing has not yet been conducted, suggesting the need for further applied research to validate the proposed model.

Nandea Khodijah; Vini Anggun Pratiwi; Maulana, Ridho Adji; Sununianti, Vieronica Varbi; Istiqoma Istiqoma +1 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to analyze the phenomenon of flexing on social media as a representation of social status in digital society through the perspectives of Jean Baudrillard’s simulacra theory and Erving Goffman’s self-presentation theory. The research employs a qualitative method using content analysis of social media posts, particularly on Instagram and TikTok, that display flexing practices. The research data consist of photos and videos containing symbols of luxury, such as branded goods, luxury vehicles, exclusive locations, and consumptive lifestyles. The findings reveal that flexing is not merely an act of showing off, but also a conscious self-representation strategy used to construct a particular social image. The luxury symbols displayed often do not fully reflect reality, but rather represent identity constructions that have been selectively curated and manipulated according to the desired image. From the perspective of simulacra, these representations have replaced reality itself, causing the boundary between reality and representation to become increasingly blurred. Furthermore, the phenomenon of flexing is closely related to consumer culture, the need for social recognition, and personal branding strategies in the digital era. Exposure to flexing content also encourages social comparison, which may lead to psychological pressure among audiences. Therefore, flexing can be understood as a multidimensional phenomenon reflecting changes in how individuals construct identity, perceive reality, and gain social legitimacy within digital society.

Dwi Indah Saputri; Syifa Husniya Barokah; Tuwasih Setianingsih

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study discusses the role of Islamic educational philosophy in guiding the transformation of pesantren education in the modern era. Islamic education in Indonesia plays an important role in shaping students’ character, spirituality, and intellectual abilities, with pesantren as one of the oldest institutions that preserve Islamic values. However, the rapid development of globalization and technology requires pesantren to adapt without losing their identity. This research aims to explain how Islamic educational philosophy becomes the foundation for transformation and to identify forms of change that are relevant to current challenges. The study uses a qualitative approach through a literature review, collecting data from journals and other relevant sources. Data are analyzed using content analysis by organizing and comparing findings from different studies. The results show that pesantren transformation occurs through a selective adaptation process, combining traditional values such as moral education, spirituality, and classical learning with modern elements like curriculum integration, interactive learning methods, and digital technology. Some challenges still exist, including limited facilities, unequal access to technology, and the need to improve teacher competence. Islamic educational philosophy helps maintain balance between intellectual, spiritual, and moral aspects so that modernization does not eliminate pesantren identity.

Adam Azmi Fauzi

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Elia Rossa; Nurasia Natsir

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the effect of working capital on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Working capital is operationalized through three distinct proxies derived from Akgün and Memiş Karatəs (2021): the Cash Holding Level (CHL), which measures the proportion of cash and cash equivalents relative to total assets; the Cash Interactive Effect (CIE), which captures the efficiency of converting revenue into operating cash flow; and the Gross Working Capital Ratio (GWCR), which reflects the share of current assets within total assets. Firm performance is assessed through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is measured using the model proposed by Gerson et al. (2025), expressed as SG = b × ROE, where b denotes the earnings retention ratio. Panel data regression analysis is applied to 225 firm-year observations drawn from 45 companies. The study employs the Fixed Effect Model (FEM) for ROA and ROE, and the Random Effect Model (REM) for Tobin’s Q, as determined by the Hausman specification test. The findings reveal that CHL and CIE exert significant positive effects on ROA and ROE, while CIE is the only proxy to produce a statistically significant positive effect on Tobin’s Q. With respect to sustained growth, CHL and GWCR demonstrate significant negative effects, whereas CIE shows a significant positive effect, indicating that operational efficiency dimensions of working capital actively support long-term growth sustainability. These results reinforce the liquidity management theory and contribute empirical evidence that the structure and efficiency of working capital are strategic determinants of both short-term financial performance and long-term growth sustainability in Indonesia’s consumer goods manufacturing sector.

Dede Teriyani; Linda Fauzia; Muhammad Nur Rifki Hamzah; Rahmah Alifiyah Nawawi; Vany Dwi Putri

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Until now, truancy behavior is still frequently found among students during school hours. This behavior is caused by various factors, such as waking up late, staying up too late at night, feeling tired or sleepy, vehicle problems such as flat tires, lack of motivation to go to school, and other reasons. This problem has become an important concern for school counselors in providing assistance, one of which is through individual counseling services. Students’ participation in the learning process greatly affects the smoothness of learning and the results achieved at school. If truancy behavior continues to be ignored, it can lead to more serious impacts and even increase the risk of students dropping out of school. Therefore, school counselors have an important role in helping overcome this problem with support from students, subject teachers, and parents. One method that can be applied is individual counseling using the behavior contract technique. This technique aims to help students change negative behavior into more disciplined behavior so that truancy habits can be reduced and not repeated again. This study used a qualitative method with interview techniques for data collection. The results of the study showed that individual counseling services using the behavior contract technique were effective in helping overcome truancy behavior among students.