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This research aims to determine the effect of Profitability and Leverage on Company Value in the Food and Beverage Industry listed on the Indonesian Stock Exchange in the Pre and Post Covid 19 Period. This research uses quantitative methods, with secondary data obtained from the annual financial reports of the food and beverage industry listed on the Indonesia Stock Exchange for the 2018-2022 period. The population and sample in this research are the top 5 food and beverage industry companies listed on the Indonesia Stock Exchange during the 2018 - 2022 period. The sampling technique used the purposive sampling method. The analysis methods are descriptive statistics, classical assumption testing, multiple linear regression testing and hypothesis testing. The research results show that the Profitability and Leverage variables do not have a partial positive effect on Company Value. Meanwhile, the Profitability and Leverage variables do not have a positive effect on Company Value simultaneously.

The rise of digital media, particularly social media like Instagram, has transformed how beauty products are marketed and consumed. This research aims to investigate the influence of beauty tutorial video content on Instagram on the purchasing interest of cosmetic products among students in the Department of Beauty and Makeup Education at Universitas Negeri Padang. A quantitative methodology was employed, involving a sample of 31 respondents who completed a structured questionnaire. The findings revealed a significant positive correlation between the video content and purchase interest, indicating that engaging tutorial content effectively drives students' interest in buying cosmetic products. This study contributes to understanding the impact of social media marketing on consumer behavior in the beauty industry and suggests that brands leverage such platforms to enhance consumer engagement and sales. The implication of this research is to assess the extent to which beauty tutorial content on Instagram influences the purchasing interest in facial cosmetics among students in the Department of Beauty and Makeup Education at Universitas Negeri Padang. Therefore, it aims to provide insight into how significantly beauty tutorial content on Instagram affects the purchasing interest in facial cosmetics among students in the Department of Beauty and Makeup Education at Universitas Negeri Padang.

Abstrak. Penelitian ini bertujuan untuk menganalisis dampak penerapan Standar Pelaporan Keuangan Internasional (International Financial Reporting Standards/IFRS) terhadap kinerja keuangan perusahaan. Penerapan IFRS diharapkan dapat meningkatkan transparansi dan kualitas pelaporan keuangan, yang pada gilirannya dapat mempengaruhi keputusan ekonomi dan keuangan yang dibuat oleh manajemen dan pemangku kepentingan. Penelitian ini menggunakan metode kuantitatif dengan menganalisis data keuangan perusahaan sebelum dan sesudah penerapan IFRS. Data yang digunakan meliputi laporan keuangan tahunan dari berbagai sektor industri selama periode waktu tertentu. Hasil penelitian menunjukkan bahwa penerapan IFRS berpengaruh signifikan terhadap beberapa indikator kinerja keuangan, seperti profitabilitas, likuiditas, dan leverage. Temuan ini menunjukkan bahwa standar pelaporan yang lebih tinggi dan konsisten dapat membantu perusahaan dalam mengelola keuangan mereka dengan lebih efektif dan meningkatkan kepercayaan investor. Namun, dampak penerapan IFRS juga bervariasi tergantung pada karakteristik industri dan kebijakan akuntansi yang dianut oleh masing-masing perusahaan. Penelitian ini memberikan kontribusi penting bagi pemahaman tentang bagaimana standar pelaporan internasional dapat mempengaruhi kinerja keuangan perusahaan dan memberikan wawasan bagi regulator, praktisi, dan akademisi dalam pengembangan kebijakan pelaporan keuangan.

This study aims to examine the strategies implemented by the Regional Drinking Water Company (PDAM) in providing adequate clean water and sanitation services in Labuan Bajo Village, Komodo District, West Manggarai Regency. The results indicate that PDAM possesses several strengths, weaknesses, opportunities, and threats in carrying out its functions. The main strengths of PDAM include an extensive distribution network, strong regulatory support, adequate technical capacity, stable availability of raw water, and responsive services. However, its weaknesses include aging infrastructure, limitations in human resource management, financial constraints, the long distance of raw water sources from the distribution center, and frequent service disruptions. The opportunities that PDAM can leverage include regulatory support from the government, increased public awareness of the importance of clean water, the implementation of innovative projects, partnerships with the private sector, and the adoption of modern technology. On the other hand, threats faced by PDAM include the impact of climate change on raw water availability, limited water resources, suboptimal human resource management, and issues with cash flow and long-term funding.By understanding these factors, PDAM can formulate more effective strategies to enhance its performance and provide better clean water and sanitation services. Several recommendations are proposed, including infrastructure revitalization, improved staff training and development, diversification of funding sources, adoption of innovative technologies, and strengthening collaboration with external partners. Implementing these recommendations is expected to support the sustainability of PDAM Labuan Bajo's services in meeting the community's needs for clean water and sanitation in the region.

This research aims to examine the influence of profitability, leverage, and corporate governance on tax planning. The independent variables used in this study are profitability, leverage, and inventory intensity. Meanwhile, the independent variable in this study is tax planning. The tax pre-planning in this study was measured by the Cashl Effectivel Tax Ratel (CETRl). The population in this study is lmanufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2021-2023 period. The determination of the sample in this study used the purposive sampling method. The results of the study show that profitability, leverage, and inventory intensity have a significant effect on tax planning.

The development of the financial sector in Indonesia encourages companies to  enhance their value through optimal dividend policies. This study aims to analyze the influence of profitability, leverage, investment opportunity set, and free cash flow on dividend policy among banking sector companies listed on the Indonesia Stock Exchange. Utilizing a literature review method, this research examines 40 articles and journals published between 2019 and 2024 to explore the relationships between these variables. Based on agency theory and signaling theory, dividend policy is influenced by internal factors such as profitability and free cash flow, as well as strategic decisions related to leverage and investment opportunities. The findings indicate that each variable affects dividend policy differently, depending on the company’s circumstances and management strategies. These insights are expected to serve as a reference for future studies and as guidance for corporate management in effectively managing dividend policies to attract investors and enhance company value.

The importance of seeking knowledge in Islam is emphasized as one of the means to achieve both worldly and eternal happiness. However, in the digital era, seeking knowledge faces new challenges and opportunities. This study examines the Islamic perspective on seeking knowledge in modern life, focusing on the challenges, opportunities, and the influence of technology on character development in the digital age. The main challenges include the overwhelming amount of information that may not always be of high quality, as well as the distractions brought by technology that can divert attention from the core purpose of education. On the other hand, the opportunities presented by the digital era include easy access to various knowledge sources through online platforms and more interactive and engaging learning methods. This research also identifies the influence of technology, such as social media and educational apps, in shaping an individual’s character through the dissemination of Islamic values that promote good morals. The findings show that although the challenges in the digital era are considerable, technology can be leveraged to enhance the pursuit of knowledge and ethical education when used wisely. Character development, in line with Islamic teachings, can still be achieved through the wise use of technology in seeking knowledge. This study recommends the integration of technological education and ethical education to shape a generation that is knowledgeable, morally upright, and ready to face the challenges of the modern world.

In recent decades, artificial intelligence (AI) has significantly advanced and shown great potential across various fields, including bioinformatics. This paper examines current trends in AI applications within bioinformatics, highlighting future potentials and the challenges of integrating these technologies. The research utilizes secondary data collection from scientific literature, books, conference reports, and official documents on AI and bioinformatics, sourced from reputable databases like Scopus, IEEE, PubMed, and Google Scholar. Through comparative analysis, similarities, differences, and technological advancements were identified and discussed. Descriptive narrative interpretation was employed to provide a holistic view of AI trends and potential in bioinformatics. Key findings indicate that AI, particularly machine learning and deep learning, is instrumental in genomic data analysis, protein structure prediction, drug discovery, and clinical bioinformatics. Furthermore, the study underscores the benefits of AI in enhancing data analysis accuracy and efficiency, while addressing ethical and technical challenges. Future prospects emphasize the importance of interdisciplinary collaboration to fully leverage AI's capabilities in bioinformatics.

Company financial performance is one of the important indicators in assessing the sustainability and competitiveness of a company in the market. This study aims to analyze the relationship between liquidity, leverage, and company size on company financial performance based on existing literature. The research method uses a literature review approach that analyzes the results of previous studies from various journals and scientific articles. The review results show that liquidity has a positive relationship with financial performance in conditions where the company is able to manage current assets optimally. Leverage can have a positive or negative effect depending on the proportion of debt to equity, while company size is often associated with operational efficiency and competitiveness. This study provides theoretical insights for managerial decision making in managing financial resources.  

In the rapidly evolving digital era, effective business models are crucial for sustaining competitiveness. This research explores the application of the Business Model Canvas (BMC) to TemplateKuy, a digital platform providing Notion and Spreadsheet templates. The study aims to identify how BMC's nine components—customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structures—can be optimized for business growth and sustainability. A qualitative descriptive method was employed, involving interviews, observations, and SWOT analysis to evaluate TemplateKuy’s strategic positioning. The findings reveal that BMC helps TemplateKuy create tailored strategies that align with market demands, improve operational efficiency, and increase value for its users. However, challenges such as resource limitations and market competition persist. These results offer valuable insights for similar businesses aiming to leverage BMC for strategic planning. The study emphasizes the importance of continuous innovation and customer feedback to maintain relevance in the dynamic digital industry.

The community service program titled 'Catfish Farming in Buckets and Digital Marketing Efforts Using Social Media' aims to provide participants with both theoretical knowledge and practical skills on simple, cost-effective, and appropriate methods for catfish farming in limited spaces. This initiative responds to the needs of the Tembalang community, which seeks to engage in farming activities on limited land while also exploring ways to market their agricultural products via social media platforms. The training was conducted using a participatory approach, which incorporated theory, hands-on practice, and interactive discussions. The content of the training included, among other things, techniques for catfish farming in buckets as well as strategies for utilizing social media to market the cultivated catfish products. Participants were guided to apply proper aquaculture practices using the provided cultivation buckets and equipment, and were then asked to capture images of their farming outcomes to be used as marketing content on social media. The implementation of this activity proceeded smoothly, and the participants showed strong enthusiasm throughout the process. It is anticipated that this training will enable the Tembalang community to effectively leverage technology, particularly social media platforms such as WhatsApp, as a tool for digital marketing of their catfish farming products.

This research aims to analyze the influence of cash holdings, profitability and financial leverage on company value in manufacturing companies in the primary industry and chemical sectors listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The aim of this research is to use multiple regression analysis to identify the relationship between the independent variable and the dependent variable, namely company value. The findings show that cash holdings do not have a significant impact on firm value, indicating that investors do not consider the level of a company's cash holdings when making investment decisions. In addition, financial leverage varies depending on the company's situation, but profitability as measured by return on assets (ROA) also does not have a positive impact on company value.These findings provide important insights for management as they develop financial strategies to increase shareholder value.

The learning is targeted at observing each variable raised as the topic of this learning. This learning will be held at housing manufacturing companies that have been verified on the IDX since 2022-2023. This learning takes a quantitative approach using purposive sampling. To analyze the data through testing classical assumptions, descriptive statistics, as well as hypotheses from the media multiple regression method SPSS 25.0.  The total learning sample is worth 100. Based on the learning, It is observed that all independent variables have a significant effect on the dependent variable which has been verified on the BEI since2022-2023. However, partially the liquidity variable affects financial performance, while the leverage variable and company size have no partial effect on financial performance.

Tujuan utama dilakukan pengujian ini demi memberikan hasil kebaruan dari pengujian sebelumnya terkait kualitas audit dengan variabel independen ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation (CFO). Motode kuantitatif sebagai pilihan peneliti dengan mengambil populasi dari perusahaan pada subsektor makanan dan minuman yang masuk dalam daftar di IDX periode 2018 hingga 2023. Kemudian, melakukan purposive sampling hingga mendapatkan 15 perusahaan subsektor makanan dan minuman yang memenuhi kriteria dengan periode penelitian 6 tahun sehingga data yang digunakan dalam pengujian ini adalah 90 data. E-Views sebagai software statistik yang membantu peneliti dalam pengujian ini. Dengan menunjukkan hubungan simultan antara variabel kualitas audit dengan variabel independennya, yaitu ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation. Dari hasil uji parsial ditemukan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap kualitas audit, leverage berpengaruh positif tidak signifikan terhadap kualitas audit, biaya audit dan audit tenure tidak berpengaruh terhadap kualitas audit, dan cash flow operation berpengaruh positif signifikan terhadap kualitas audit.

The purpose of this study is to determine the effects of cash holding, corporate governance, profitability, and leverage on a company's value. In this study, quantitative methods are used. An industrial sector business that was listed on the Indonesian stock exchange between 2020 and 2022 serves as the sample. 126 samples were obtained by applying the purposive sample method to data extracted from the financial accounts. Data analysis techniques include double linear regression analysis and hypothesis testing (t-testing). The findings indicate that the following factors raise a company's value: cash holding, corporate governance, profitability, and leverage.

This study examines how women entrepreneurs in Micro, Small, and Medium Enterprises (MSMEs) in the creative economy sector leverage digital technology to strengthen their roles in the urban tourism ecosystem. Using a qualitative approach supported by secondary data and non-intervention observations over six months in South Jakarta, the study analyzes the dynamics of digital adoption, the cultural value of creative products, and structural barriers affecting women's entrepreneurial experiences. The findings reveal that digital utilization is most prominent on easily accessible platforms such as Instagram, TikTok, and WhatsApp, while the use of more complex tools, such as marketplaces, websites, and analytics, remains limited. Women’s creative products, in subsectors like culinary, crafts, fashion, and others, prove to enrich the tourism experience and reinforce the city's destination identity. However, low digital literacy, minimal mentoring, and weak integration into the formal tourism supply chain hinder the optimization of these potentials. Additionally, the digital adoption patterns found support the Technology Acceptance Model's explanation that the perceived ease of use is a key factor in early technology adoption. This study fills an important gap in the literature by linking gender issues, digital transformation, the creative economy, and urban tourism within a unified framework. The research emphasizes the importance of strengthening digital capabilities and structured collaboration between women-led MSMEs and tourism stakeholders to enhance the sustainable competitiveness of destinations.

A company is an entity consisting of individuals or groups who work together to achieve certain goals. PT Suparma cannot be separated from businesses that aim to gain profits in generating effectiveness and efficiency in financial management. Financial management or financial performance has an impact on the company. This research aims to determine the effect of liquidity ratios, solvency ratios and activity ratios on the financial performance of PT Suparma tbk for the 2019-2023 period. This research was conducted by calculating the financial ratios of PT Suparma Tbk which is listed on the Indonesia Stock Exchange. The data analysis technique uses multiple linear regression. The research results show that the liquidity ratio calculated using the current ratio has a positive and insignificant effect on financial performance (ROA), the solvency ratio calculated using the debt to equity ratio has a negative and insignificant effect on financial performance (ROA), and the activity ratio calculated using total asset turnover has a positive and significant effect on financial performance.    

This research aims to conduct empirical tests regarding the influence of financial distress, profitability, leverage, and liquidity on going concern statement in energy sector companies on the IDX in 2020-2023. This research uses 4 independent variables in the form of financial distress as measured by the Altman z-score, profitability as measured by return on assets, leverage as measured by the debt to asset ratio, and liquidity as measured by the current ratio. The dependent variable is a going concern statement with measurement using a dummy variable. The sampling technique used was a purposive sampling method which was based on certain criteria so that 53 companies were obtained and a total of 212 data. Data testing used logistic regression analysis and IBM SPSS Statistics version 26 software for data processing. The results of this study indicate that the variables of financial distress, profitability, leverage, and liquidity have a simultaneous effect on the going concern statement.

This research focuses on designing and simulating a makeup robot control system with a Human-Robot Interaction (HRI) approach. The main goal is to develop a robot that is not only efficient in applying makeup, but also able to interact directly with users. The design of this robot is designed with attention to anthropomorphism and non-verbal interaction, in order to improve user comfort and experience during the use process. This control system leverages cutting-edge sensor technology, such as facial recognition and expression analysis, to detect user emotions and adjust the robot's response in real-time. The simulation process is carried out using the Robot Operating System (ROS) to develop an algorithm that supports task coordination between robots and humans as well as interactive feedback. The results of the simulation show that the robot is able to recognize the user's emotions and adjust their actions, thus creating a more intuitive and responsive interaction experience. This research has made a significant contribution to the development of robotics technology in the field of beauty, thereby improving the user experience in personal care. The findings also pave the way for further research into more complex human-robot interactions that are responsive to individual needs.

This research was conducted to determine the effect of liquidity, profitability, leverage, and firm size on dividend policy in oil, gas, and coal subsector companies listed on the the Indonesia Stock Exchange (IDX) in 2020-2023. This research uses 4 independent variables in the form of liquidity which is measured by the current ratio, profitability which is measured by the return on assets, leverage which is measured by the debt to equity ratio, and firm size which is measured by ln.total assets. The dependent variable is dividend policy, measured using the dividend payout ratio. The population in this research is 85 oil, gas, and coal subsector companies registered on the IDX in 2020-2023. Sampling used purposive sampling technique. The total research sample was 14 companies with 56 financial report data tested using multiple linear regression analysis. The results of the research that has been conducted show that profitability has an effect on dividend policy, while liquidity, leverage, and firm size have no effect on dividend policy.