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This study explores the factors influencing firm value in the manufacturing industry in Indonesia, specifically focusing on dividends, investment opportunities, and leverage. The analysis is based on publicly available data from 178 manufacturing companies in Indonesia, spanning the years 2018 to 2023. The primary objective of this research is to identify the key determinants of firm value in Indonesia's manufacturing sector, grounded in capital structure theory, through the development of a theoretical model. The findings indicate that dividend policy, investment decisions, and leverage have a positive impact on firm value within Indonesia's manufacturing industry. This study provides empirical support for both the pecking order theory and agency theory.

This article aims to analyze Semarang's city diplomacy in solving environmental problems. Cities have an increasingly large role to play in this globalization era due to complex global issues, especially environmental issues. Cities are also having difficulty dealing with globalization due to the speed of population growth, economic pressures, excessive land use, and the increasing use of motor vehicles that release pollutants into the air. To address these issues, cities around the world are doing their best to find cooperative solutions through diplomacy. In addition, many national capitals cannot handle multiple tasks and, therefore, need to delegate some of their burden to other cities. In line with these objectives, this study utilizes an exploratory and descriptive qualitative research method, focusing on Semarang's diplomacy efforts. This study found that the Semarang city government has been perceived as an institution with clear political objectives that is fully committed to the practice of city diplomacy to engage directly, albeit in a limited way, in multilateral and bilateral international cooperation to find solutions to its environmental problems. The city government is no longer seen as an object of implementation of program plans formulated at the central level but also has the opportunity to formulate strategic plans or bottom-up procedures based on the needs of local communities and the suitability of the model with environmentally sustainable urban development.

This community service activity aims to integrate theory and practice through the construction of simple shelters by the academic community of the Vocational Program at Gorontalo State University. The activity is motivated by the need to improve the technical competence and social skills of building architecture students. The method used is participatory action learning, involving students and faculty members from planning to evaluation. The activities include group division, case studies at brick and block factories, construction of the lower, middle, and upper structures, and final assessment. The results showed that 70% of students mastered construction skills in accordance with simple building standards, with the final product being a functional shelter. The main challenges faced were team coordination and time management. Discussions confirmed that this model is effective in enhancing technical skills, teamwork, and understanding of sustainable construction, and is worth replicating in other vocational programs. The shelter construction also provided an opportunity to reflect on real-world applications of architectural theory, while addressing pressing community needs. Through active participation, students gained firsthand knowledge in applying design concepts and construction techniques that are crucial to the construction industry. Furthermore, the activity demonstrated the potential for developing students' abilities to apply architectural concepts that are not only relevant to academic requirements but also to practical, community-based construction needs. The project also emphasized the importance of sustainable building practices, focusing on materials and methods that minimize environmental impact. The construction of the shelter not only provided practical experience but also enriched students' knowledge in creating environmentally friendly and sustainable construction solutions.

The criminal act committed by the perpetrator of premeditated murder is a very heinous act, because the perpetrator has the heart to kill for certain reasons even though he committed an act that is against the law. Criminal liability for the perpetrators of murder, especially premeditated murder, must be enforced. The problem in this study is how to regulate premeditated murder in Indonesia, the factors that cause the crime of premeditated murder and criminal liability for the perpetrators in the crime of premeditated murder. This study uses a normative juridical research method that collects literature data, namely laws and regulations, law books, judges' decisions, mass media and scientific journals related to the problems discussed in this thesis. The results of the research and discussion in this study are regarding the regulation of premeditated murder in Indonesia, which is listed in article 340 of the Criminal Code, the factors that cause premeditated murder are the revenge factor, personal factor, (mental disorder) situational factor, opportunity factor, willingness factor and criminal liability for the perpetrator in the crime of premeditated murder by looking at the elements of the act of resisting or violating law, the willingness of the defendant to be responsible, the element of guilt, the absence of justifying reasons and the reason for forgiveness are punished with the threat of the death penalty or life imprisonment or a maximum penalty of twenty years.

Learning activities carried out at Ambon 6 Public High School with the theme, namely Mading as Students' Interest in Reading to Get to Know National Integration in the Frame of Bhinneka Tunggal Ika. Where through this learning activity it is used with a cooperative learning model where students are given the opportunity to develop themselves through small groups with the aim of discussing in relation to the material on National Integration in the Frame of Unity in Diversity. Through these learning activities students develop knowledge and social skills in which there is an interaction relationship between teachers and students as well as students and students. Mading is the final result where all information relating to National Integration Within the Frame of Bhineka Tunggal Ika is poured or written on a picture, or there is a combination of the two. Inside the wall magazine is then presented in front of the class.

Social media has become an integral part of the lives of teenagers, especially among high school students. Excessive use of social media can have negative impacts on students' mental health, such as anxiety, depression, and decreased self-esteem. In Dobo City, the lack of socialization regarding the negative impacts of social media on students' mental health has created a need for a community service program aimed at raising students' awareness of these effects. This program involves various methods such as workshops, group discussions, and counseling sessions to provide knowledge on how to use social media in a healthy way. The program also offers students the opportunity to share experiences and develop skills in managing stress and improving their mental health. The results of this program show an increased awareness among students regarding the negative effects of social media and the importance of managing online time wisely. This program has also led to positive changes in students' mindset towards healthier social media use. It is hoped that the outcomes of this activity can make a positive contribution to improving students' mental health and cultivating more responsible social media habits. 

This ponder points to decide the part of the advancement and application of the Picture and Picture Strategy in creating students' Inventive considering abilities in numerical story issues. The consider was conducted within the odd semester of 2023/2024 with 27 Rudimentary School Instruction understudies in semester V as inquire about subjects. The study was conducted employing a subjective investigation strategy with information collection through perception, interviews and documentation. The Picture and Picture Strategy is connected through learning stages, to be specific preparing understudies to utilize different concepts, standards and aptitudes that they have learned to illuminate the numerical story issues they confront. The comes about of the ponder appear that the Picture and Picture Strategy has an affect on the advancement of Imaginative considering aptitudes, since the comes about of inquire about perceptions on Imaginative considering abilities deliver the capacity to recognize, assess, and resolve story challenges and reason reasonably and morally and be able to draw conclusions. The Picture and Picture Strategy gives understudies with the opportunity to apply learning based on fathoming scientific story issues, giving understudies with the opportunity to create Imaginative considering aptitudes. 

Making a modern bun from coconut fiber to support your appearance can be an idea for a business opportunity because the coconut fiber fiber material does not require too much additional material, so the price of a modern bun from coconut fiber is relatively cheaper. The aim of this research is to find out and explain the process of making a modern bun from coconut fiber, validate the modern bun from coconut fiber, and the public's acceptance of the modern bun from coconut fiber. Data collection uses the methods of observation, literature, experiments, documentation, interviews, questionnaires, and data analysis using descriptive qualitative. The sensory test results from 3 coloring trials on the bun were declared valid on product 3 with a total average color of 4.5, a total average texture of 4.3, a total average of packaging of 4.5, while the total the average aroma is 4.1. The results of the public test showed that people's acceptance was at the highest level of liking in experiment 3 with an average total of 4.5 colors, a texture of 4.3, an average total of packaging of 4.5 while an average total of aroma of 4.1. From the research results, making modern buns from coconut fiber is quite good, creative and innovative, so it can be a business opportunity.

This article aims to analyze the views of Generation Z (Gen Z) towards the use of Mobile Legends online game as a source of income. This research uses a qualitative approach with a case study method involving six research subjects aged 20-24 years old and actively playing Mobile Legends. Data were collected through semi-structured interviews, observations, and documentation studies. The results showed that Gen Z has a positive view of Mobile Legends as a source of additional income. Their main motivations are the desire to earn extra income, an income-generating hobby, filling spare time, and entrepreneurial opportunities. The strategies used include selling accounts, becoming a jockey, live streaming, content creation, and participating in tournaments. Challenges faced include fierce competition, meta game changes, risk of fraud, and the need to maintain a balance between gaming and real life. Playing intensity has a relationship with monetization success, but excessive intensity can have a negative impact. This research provides new insights into the phenomenon of online game utilization as a source of income among Gen Z and its implications for the digital economy and entrepreneurship.

Children's interest in reading in Indonesia is still a big challenge, although there are many efforts to improve it. Many factors influence, such as lack of access to interesting books, more dominant gadget play habits, and also an environment that is less supportive of reading habits. However, children's interest in reading in Indonesia can grow if they are introduced to relevant and interesting books, and encouraged to read from an early age. To foster an interest in reading, children need to be given the opportunity to find the type of reading that suits their interests and age. Books that are exciting and easy to understand can be a bridge so that they are more interested in reading. In addition, a supportive school and family environment, such as providing special time to read and discuss books, also plays a very important role in fostering positive reading habits. This research is qualitative with informants from the Principal and supporting informants for librarians, teachers and students at Nurul Hadina Junior High School. Data were collected using observation, interviews and documentation. The results of the study show that Nurul Hadina Junior High School plays an active role in increasing students' interest in reading through the school library. The role of the subjects in this library is (1) teaching how to find information, (2) improving writing skills, (3) helping independent learning, (4) improving reading habits, (5) helping with schoolwork, (6) critical thinking skills.

The implementation of Islamic economics in Indonesia's development administration during the digital era presents a significant opportunity to build a system founded on inclusivity, fairness, and sustainability. Digital transformation plays a pivotal role in optimizing sharia-based financial technologies, empowering community economies, and enhancing resource management efficiency. Technologies such as halal e-commerce, blockchain, and sharia-compliant financial applications extend access to financial services in previously underserved remote areas. However, challenges such as low digital literacy levels and insufficient regulatory frameworks remain obstacles. Collaboration among the government, Islamic financial institutions, businesses, and communities is essential to ensure the effective implementation of this system. By combining sharia principles with technological innovations, Islamic economics holds substantial potential to boost Indonesia's economic competitiveness on a global scale.

This research aims to determine the effect of working capitaI financing on creditors' business income at Bank Syariah Indonesia KCP BIangpidie Kuta Tuha, Southwest Aceh Regency. Working capitaI financing is financing to meet increasing production needs both quantitativeIy and quaIitativeIy, and for trade purposes or increasing the utiIity of an item. Of course, higher operating income is expected by every customer who seeks to encourage business deveIopment. This research concerns working capitaI financing to creditor income using probabiIity sampIing techniques; simpIe random sampIing, where the researcher provides an equaI opportunity for each member of the popuIation to be seIected as a random sampIe without paying attention to the strata in the popuIation itseIf, so the sampIe in this study was 60 peopIe from a totaI of 150 customers. The method used in this research is the simpIe Iinear regression method. Based on the research resuIts obtained that the vaIue of tcount > ttabIe (5.035 > 1.672) and the significance vaIue is smaIIer than the significance IeveI (α) of 0.05 (0.000 < 0.05), then the hypothesis states that there is a significant positive infIuence on the capitaI financing variabIe work on creditors' business income at Bank Syariah Indonesia KCP Kuta Tuha, BIang Pidie District, Southwest Aceh Regency. This shows that working capitaI financing is reIated to creditors' business income at Bank Syariah Indonesia KCP BIangpidie Kuta Tuha, Southwest Aceh Regency.

Indonesia is known as a country rich in cultural diversity, including the diversity of tribes and ethnicities spread throughout the archipelago. Interethnic interaction is a very important phenomenon in reflecting social harmony and cultural diversity in the midst of community life. In the context of students, ethnic diversity is often an interesting element because it involves a cross-cultural communication process, which can enrich understanding and strengthen social relations.Students from the Batak, Nias, and Karo ethnicities, who live or work at the Silangkitang Reading House, have a unique opportunity to interact directly with fellow individuals from different cultural backgrounds. The reading house as a public space not only functions as a place to gain knowledge, but also as an arena for social and cultural interaction. In this interaction, communication is a central element that determines how inter-ethnic relations are established.

Financial literacy is an individual's ability to understand, analyze, and use financial information to make effective decisions. In the context of Islamic finance in Indonesia, low financial literacy is a major challenge in increasing financial inclusion. Islamic mutual funds, as one of the sharia-based investment instruments, offer an opportunity to bridge the gap between financial literacy and inclusion. Islamic mutual funds have the advantages of transparent sharia principles, wider accessibility, and diversified risks. This study aims to explore the role of Islamic mutual funds in increasing public financial literacy while encouraging Islamic financial inclusion. The methodology used includes secondary data analysis, surveys, and interviews with stakeholders, such as financial industry players, regulators, and the community. The results of the study show that education about Islamic mutual funds can consistently increase public understanding of Islamic financial products. In addition, Islamic mutual funds also have the potential to expand public access to Islamic financial services, especially among the younger generation and underserved groups. Integration of financial literacy programs based on sharia mutual funds with the support of regulations and digital technology can be a strategic step to strengthen the sharia financial ecosystem in Indonesia, thereby supporting more inclusive and sustainable financial inclusion.

This research analyzes the factors that influence managerial ownership, investment opportunity set (IOS), and financial distress on company value. Company value is a performance indicator that reflects public trust and the company has high growth potential in the future. This research utilizes secondary data which is analyzed quantitatively obtained from journals, articles and other related sources. The results of the study show that managerial ownership, IOS, and financial difficulties have various relationships on firm value. Managerial ownership can have positive, negative, or no influence depending on the managerial context. IOS has the potential to increase company value through the right investment opportunities, but can also have a negative impact if investments are made without good planning. Financial distress, on the other hand, can reduce company value if poor financial conditions are not handled with the right strategy. This research reveals in depth the importance of managing these factors to increase company value, while also showing the need for further research to identify relevant moderating factors.

Indonesian as a national language seeks to be internationalized through the teaching of BIPA, which requires subject matter that includes linguistic and cultural elements. Teaching often focuses on vocabulary and grammar, neglecting the important cultural context. Javanese culture, particularly the performing art of Reog Ponorogo, can be used as an effective medium of communication and teaching. Through this approach, BIPA teaching can be integrated with immersive cultural experiences, enhancing the understanding of Indonesian language and culture among foreign speakers. In this study, we aim to develop BIPA teaching materials by using local culture such as Reog Ponorogo. In qualitative research, the results emphasize meaning rather than generalization, data collection methods are triangulated, and data analysis is done inductively. The data used were sourced from various books, scientific journals, and the results of a survey of the needs of BIPA teaching materials for foreign speakers at Yale University. The integration of culture in teaching materials, such as the traditional art of Reog Ponorogo, not only enriches the learning experience, but also helps learners understand the social context and values underlying language use. Reog Ponorogo, with its deep symbolism and philosophy, provides an opportunity for learners to not only acquire language proficiency, but also develop Indonesian cultural values and character.

Study was to emit various strategies to develop buffalo cattle in a semi-intensive rearing system at BPTU HPT Siborongborong. Primary data, collected through observation, focus group discussion (FGD), and secondary data, collected through relevant reports and literature. Development potential, challenges and opportunities were identified using desirability evaluation, descriptive analysis and SWOT. The results show that the semi-intensive system implemented has improved animal productivity, with adult buffaloes averaging 500 kilograms in weight and 0.7 kilograms in daily growth. The system also offers significant economic benefits, with an average net profit of IDR 800,000 for each head each month. However, a lack of protected human resources and seasonal forage shortages remain constraints. Feed diversification, farmer training and analysing the use of advanced technology are the plans made based on SWOT. The Siborongborong semi-intensive system has a great opportunity to become an example of effective and sustainable buffalo management in Indonesia.

This research aims to provide new innovations in handmade products or knitted products. Apart from that, this research also aims to help UMKM in developing their handmade bag business. The methods we use in this activity are research, discussion, training, development and evaluation. The results of this research show an increase in product quality, creativity and sales through digital and offline marketing strategies. Collaboration with partners makes a big contribution, especially in practical training and product marketing. Even though there are challenges such as manual production processes and market competition, innovation and the right marketing strategy can help this product remain competitive and have the opportunity to develop sustainably. We hope that UMKM players can develop the handmade bag or knitted bag business by developing new innovations while maintaining product quality.

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.

This study examines the impact of implementing E-Business systems on Micro, Small, and Medium Enterprises (UMKM) in Indonesia, highlighting the challenges and opportunities presented by the digital era. The aim of this research is to identify the benefits of E-Business for UMKM, assess the barriers to its adoption, and propose strategies for effective implementation. A qualitative research method was employed, utilizing literature review and thematic analysis to gather relevant data from various sources. The findings indicate that E-Business can significantly enhance market access, operational efficiency, and customer satisfaction for UMKM. However, challenges such as limited knowledge and technological resources hinder effective implementation. This study concludes that UMKM should invest in training programs to improve digital skills and collaborate with the private sector to enhance digital infrastructure. It is recommended that UMKM focus on creative content development and engage with younger generations for effective marketing through social media.