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Company value is an important indicator that reflects company performance and investor perceptions of future business prospects and sustainability. Various strategic decisions made by management, such as capital intensity management, investment decisions, and tax aggressiveness policies, play a significant role in shaping company value. This study aims to examine and analyze the effect of capital intensity, investment decisions, and tax aggressiveness on company value through a literature review approach. The method used is a literature review by examining various relevant national and international scientific articles obtained from academic databases such as Google Scholar, Publish or Perish, and SINTA. The results of the study show that capital intensity has a positive effect on company value because it reflects long-term production capacity and operational efficiency. Investment decisions have also been proven to have a positive effect on company value because they signal management's optimism about future growth prospects. Meanwhile, tax aggressiveness can increase company value through tax savings and increased cash flow, but it has the potential to cause reputational and governance risks if done excessively. Overall, the reviewed literature shows that these three variables have an impact on company value, with the caveat that optimal and transparent management is necessary. This study is expected to serve as a reference for further research and as a consideration for company management and investors in making strategic decisions.

This community service program aims to optimize construction project planning through assistance in preparing a business feasibility study at PT Sahabat Anugrah Sejati. The construction sector is a strategic industry that requires effective resource management, proper risk mitigation, and accurate planning to ensure project success. Therefore, the program supported the partner in analyzing financial, managerial, market, and economic aspects prior to making investment decisions for the proposed project. The results show that the project is feasible based on the Net Present Value (NPV) and Internal Rate of Return (IRR) analyses. An efficient organizational structure, a competent management team, and strong supervision mechanisms further strengthen the project’s operational readiness. Increasing demand for construction services also enhances the company’s market prospects. However, several areas still require improvement, including heavy equipment utilization, material efficiency, and digital marketing strategies. This program provides strategic recommendations to help PT Sahabat Anugrah Sejati improve project feasibility, operational effectiveness, and long-term business sustainability.

This study aims to analyze the influence of macroeconomic variables in the form of the dollar exchange rate, inflation, and Gross Domestic Product (GDP) on the Composite Stock Price Index (JCI) in Indonesia for the period 2010–2024. The research method used is a quantitative approach with multiple linear regression analysis using time series data obtained from Bank Indonesia, the Central Statistics Agency (BPS), and the Indonesia Stock Exchange (IDX). The data analysis technique was carried out through classical assumption tests and hypothesis testing to determine the relationship between variables. The results of the study show that partially GDP has a significant effect on the JCI, while inflation and the dollar exchange rate tend not to have a significant effect. However, simultaneously these three variables have a significant influence on the JCI. These findings show that macroeconomic stability is very important in maintaining the performance of the capital market in Indonesia and can be a reference for investors in making investment decisions. In addition, the results of the study confirm that national economic growth is the main indicator that market participants pay attention to in assessing investment prospects. Therefore, the government needs to maintain economic stability through effective and sustainable fiscal and monetary policies.

In the investment world, stock returns are the leading indicator of a company’s performance and the basis for investor decision-making in the capital market. Fluctuations in stock returns reflect market expectations of the company’s prospects. The retail sector in Indonesia is facing significant pressure from post-pandemic shifts in consumer behavior and increased competition. This study aims to analyze the effect of financial distress, company size, liquidity, operating cash flow, and accounting profit on stock returns in retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. This type of research is causally associated with a quantitative approach. The data used is secondary, in the form of financial statements from retail companies. The sampling technique used was purposive, yielding a total of 39 data points from 13 retail companies. Data testing was carried out using SPSS version 24. The results showed that partially, the variables of financial distress, company size, liquidity, and accounting profit had no significant effect on stock returns. Meanwhile, operating cash flow positively impacts stock returns. These findings indicate that fundamental indicators are not always the main determinants of stock returns. Therefore, investors are advised also to consider external factors such as market sentiment, macroeconomic conditions, and government policies that may have a greater influence on stock performance in the capital market.

The global environmental crisis caused by plastic pollution has intensified in recent years, particularly in aquatic ecosystems such as rivers, lakes, and oceans, creating an urgent need for effective and sustainable solutions. This article explores the potential role of aquatic bacteria in degrading plastic polymers by reviewing the biological and molecular mechanisms these microorganisms use to break down complex synthetic materials. Special attention is given to key genes and enzymes involved in plastic degradation, including PETase and MHETase, which play a critical role in the decomposition of polyethylene terephthalate (PET). In addition, the article highlights advanced gene expression and analysis techniques, such as metagenomics, transcriptomics, and proteomics, to better understand bacterial activity and degradation dynamics in natural environments. The main problem addressed is the continuous and unsustainable production and consumption of plastics, which has resulted in extensive pollution of freshwater and marine systems, while conventional waste treatment methods remain largely ineffective. The objective of this article is to provide a comprehensive scientific review of biotechnological approaches used to analyze and utilize aquatic bacteria for plastic degradation, focusing on molecular aspects and environmental applications. Using a literature review method, studies published between 2018 and 2024 were analyzed to evaluate effective bacterial models, technological challenges, and future prospects. The findings indicate that aquatic bacteria offer promising potential as biological tools for mitigating plastic pollution through sustainable environmental strategies.

Eradicating terrorism has become a top priority for the Indonesian government in maintaining security and peace in this country. However, these efforts are faced with complex legal challenges. This journal evaluates these challenges and formulates future prospects. Legal challenges include legislative aspects, law implementation, law enforcement, and human rights protection. One of the main challenges is the balance between the need for national security and the protection of human rights. Coordination between law enforcement, intelligence and other related agencies is also a challenge. The Indonesian government's efforts to overcome these challenges involve the establishment of special institutions and mechanisms, training of law enforcement personnel, as well as international cooperation in intelligence exchange and law enforcement. The research method uses a qualitative approach with a literature review of related information sources. Through descriptive analysis, this research explores legal regulations, policies and field practices related to eradicating terrorism in Indonesia. Evaluation of the efforts that have been made includes strengthening anti-terrorism laws, establishing special institutions and units, as well as international cooperation.

Research on stock splits has been widely conducted in Indonesia and internationally, as stock splits are considered an important corporate action that can influence investor perception and stock performance. However, the motivations and consequences of stock splits remain diverse, ranging from efforts to increase stock liquidity, adjust market price ranges, attract new investors, or signal positive corporate prospects. This study aims to empirically reanalyze the effect of stock splits on trading volume and stock prices of companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Specifically, the research investigates whether significant differences exist between trading activities and stock price levels before and after the stock split event. The data used in this study are historical in nature, consisting of stock split announcements, daily trading volume, and stock price movements surrounding the event period. To test the hypotheses, this research employs both the paired-sample t-test and the Wilcoxon signed-rank test as statistical tools. These tests are appropriate because they allow for the comparison of two related samples, namely the stock performance indicators before and after the split. The selection between the two methods depends on the distribution of the data, where the paired t-test is used if the data is normally distributed, while the Wilcoxon test is applied if the normality assumption is not met. This study is categorized as moderate TKT (Technology Readiness Level 4–6) because it uses secondary historical data and focuses on empirical statistical analysis rather than experimental or simulation-based approaches. By examining stock split events within the specified period, this research contributes to the understanding of whether stock splits in Indonesia are primarily cosmetic in nature or if they generate real economic impacts on liquidity and stock valuation. The findings are expected to provide useful insights for investors, market analysts, and policymakers in assessing the relevance and effectiveness of stock splits as a corporate strategy.

This study aims to evaluate the financial performance of PT Akasha Wira International Tbk during the period 2022 to 2024 using profitability ratio analysis. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM). The data used is sourced from official financial statements published through the Indonesia Stock Exchange website. Based on the results of the analysis, the company's financial performance is generally relatively good and shows stability over the past three years. This is reflected in the consistency of the profitability ratio which is at a favorable level, indicating the effectiveness of the company in managing assets, its own capital, production costs, and operational activities. Further analysis shows that the Return on Assets and Return on Equity show a stable trend with a slight increase, which indicates efficiency in asset utilization and capital management. Gross Profit Margin and Operating Profit Margin also show positive trends, indicating efficiency in managing production costs and operational activities. Net Profit Margin, although slightly volatile, remains within a range that reflects good profitability. In addition, the results of this evaluation also indicate that the company has the ability to adapt to market changes and dynamic economic conditions. The ability to maintain profit margins in the midst of economic fluctuations shows the resilience of the business model and operational strategy applied. These findings provide an idea that PT Akasha Wira International Tbk has been able to maintain a healthy performance despite being in a competitive business environment. Thus, the results of this evaluation can be used as a basis for strategic considerations by management in preparing long-term financial plans and decision-making, as well as a reference for investors in assessing the company's prospects.

The development of AI has fundamentally transformed the professional ecosystem, creating a series of contemporary challenges for Generation Z preparing to enter the work arena. This study focuses on the development of motion graphic storyboards as an educational instrument to enhance Generation Z's employability capabilities for the AI era. Implementing a hybrid research methodology, data collection was conducted through digital surveys and in-depth dialog with experts to explore perceptions on the implications of AI on employment and the strategic competencies needed to adapt. The research findings indicate that Generation Z shows substantial awareness of the urgency of skills upgrading and transfer, although there is still a lack of clarity in understanding the concrete consequences of AI on future employment prospects. The motion graphic design developed presents an adaptive approach through an engaging storyline, narrative visualization, and interactive character elements, with an emphasis on the concepts of T-Shaped Skills and Transferable Skills. The research concludes that professional readiness in the era of AI digitalization requires not only technological understanding, but also adaptive flexibility, creativity, and synergy between human capacity and digital systems. Motion graphics were identified as the optimal medium to convey knowledge and strengthen Generation Z's position in anticipating future professional dynamics.

This research was conducted to analyze and understand the performance of the company PT Tjiwi Kimia Tbk with the Dupont system as an analytical tool. The data used in this study are secondary data, namely the company’s financial statements sourced through the IDX with the observation period 2020-2024. In the analysis conducted, it was found that the performance of the company PT Tjiwi Kimia in 2020-2024 was not good. This is because although the company showed a good ability to manage sales profitability (NPM) in several years and control the use of good debt (declining EM), the lack of efficient use of assets hindered the company’s ability to generate optimal returns for shareholders which resulted in a low ROE value. In signaling theory, a declining Equity Multiplier trend indicates a positive signal to investors regarding prudent debt management and more controllable financial risks. However, the low ROE value indicates a negative signal that the company needs to improve to increase investor confidence in profitability prospects.

Banana blossoms are a part of banana plants (Musa paradisiaca) that are often underutilized and considered agricultural waste. However, banana blossoms have significant potential as an alternative food source with high nutritional value. This study aims to analyze the nutritional content of banana blossoms, develop optimal processing methods, and evaluate their economic potential. The methods used include laboratory experimental approaches for proximate analysis, organoleptic tests for sensory evaluation, and cost analysis calculations for economic assessment.The research findings indicate that banana blossoms contain high fiber (5.7 g/100g), moderate protein (1.6 g/100g), low fat (0.3 g/100g), and are rich in calcium (50 mg/100g), potassium (553 mg/100g), and antioxidants. The optimal processing method was a combination of initial boiling followed by stir-frying, which preserved 87% of the nutrients and produced the best sensory profile. Product development, including banana blossom floss, chips, and flour, demonstrated high consumer acceptance (>70%) with a profit margin ranging from 35-55%.This study concludes that banana blossoms have great potential as a sustainable alternative food source with high nutritional value and promising economic prospects. Utilizing banana blossoms can contribute to food security, the diversification of functional food products, and the empowerment of community-based economic development. Therefore, further efforts to enhance the utilization of banana blossoms should be encouraged to support the sustainability of the food and economic sectors.

Firm value is essential for business sustainability and serves as a key consideration for investors in assessing a company’s prospects. The enhancement of firm value is influenced by various factors observed by both internal and external parties. This study examines the partial effects of profitability, company growth, and capital structure on firm value. The research variables include Return on Assets (ROA) for profitability, Sales Growth for company growth, Debt to Equity Ratio (DER) for capital structure, and Price to Book Value (PBV) for firm value. A quantitative approach was employed using a sample of 25 technology sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, selected through purposive sampling. Data analysis techniques included descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The findings indicate that profitability and company growth have a negative effect on firm value, while capital structure has a positive effect. These results contradict signaling theory but support the trade-off theory. This research contributes both theoretically and practically to the field of accounting and serves as a reference for management and investors in making strategic decisions related to enhancing firm value.

Firm value reflects investors’ perception of a company’s success, often associated with stock price. An increase in firm value can serve as a positive signal for investors, indicating promising future prospects. This study aims to examine and explain the influence of leverage, company size, and asset structure on the value of mining companies listed on the Indonesia Stock Exchange. The study involves a sample of 77 mining companies for the period 2020–2024. Data was collected using a non-participant observation method. The analytical technique employed is multiple linear regression analysis. The results show that leverage has a positive and significant effect on firm value, company size has a negative and significant effect on firm value, and asset structure has a positive but insignificant effect on firm value.

Stunting is a public health issue that can adversely affect children's growth and future prospects. Stunting poses a threat to the achievement of the second global Sustainable Development Goal (SDG). One effort to address this problem is by providing knowledge to the community about stunting. This effort can be pursued through activities such as stunting seminars. A seminar was held in Kedungjambe Village on November 20, 2024, with the theme "United Against Stunting: Realizing a Golden Generation." The methods employed included observation, solution formulation and planning, implementation, and evaluation. The outcome of this community engagement activity showed high enthusiasm among seminar participants regarding stunting issues, accompanied by a solid understanding of the material presented.

The purpose of this research is to analyze the correlation between capital structure, profitability, and stock market value, proxied by the price-to-book ratio. The capital structure variable is measured using DER, while profitability is measured using the ROA. In this study, the data used comes from the financial statements of property and real estate companies listed on the IDX during the period of 2020 to 2023. This study applies multiple linear regression analysis with the help of SPSS to process data obtained from 22 purposively selected companies over four years. The research concludes that capital structure and profitability are crucial factors that can influence stock prices. These results indicate that companies need to focus on improving profitability and maintaining healthy debt management to enhance their value in the eyes of investors. Additionally, investors should not rely solely on the PBV when evaluating investment prospects.

The ornamental fish business is experiencing quite rapid development and has promising economic prospects. Ornamental fish is one of the fishery commodities that has the potential to become an export commodity because ornamental fish originating from Indonesia are in great demand by the international market. The development of the ornamental fish market is increasing but is not followed by a sufficient number of ornamental fish breeders and the lack of regulation of marine ornamental fish exporters in Indonesia, can trigger exporters to over-exploit natural ornamental fish to meet the needs of the ornamental fish market which can result in several species of marine ornamental fish It is threatened with extinction and causes the destruction of coral reefs because several types of coral reefs have direct symbiosis with fish. This research uses qualitative research methods or field research depending on what happens in the field, in this case PT Agung Aquatic Marine. The data analysis used is qualitative descriptive data analysis with data collection techniques through observation, interviews and documentation. Based on sales data for ornamental Clownfish (Amphiprion Ocellaris) from 2022 to 2023, sales show that sales continue to increase. Meanwhile, Clownfish (Amphiprion Ocellaris) which experienced a decrease in orders from customers include Clownfish (Amphiprion Ocellaris) with size (S). This could be caused by the quality of the fish not matching the customer's taste. However, there are also Clownfish (Amphiprion Ocellaris) whose orders continue to increase every month, such as Clownfish (Amphiprion Ocellaris) with size (M) and Black Clownfish (Amphiprion Ocellaris). This is because these ornamental fish have good quality according to customer tastes. Direct marketing of Clownfish ornamental fish (Amphiprion Ocellaris) at PT Agung Aquatic Marine can be said to be effective because it has been able to achieve sales targets and company goals that have been previously set.

An increase in company value will make investors believe that the company is able to manage its performance in future prospects. From the background of the problem. The importance of the information needed in determining company policy, which is useful for measuring the company. To find out whether the budget plan for the construction of the Bukit Mega Harmoni housing development at PT. Graha Mega Cendana Makassar is effective and efficient. The type of research used by researchers is descriptive qualitative. Based on the analysis of data from the research results and discussions that have been described, it can be concluded that in general the preparation of the budget plan for the construction of Bukit Mega Harmoni Housing by PT. Graha Mega Cendana in 2017-2019 was quite effective on average, although the overall level of cost efficiency was less than the expected target of 5%. The efficiency of direct costs for building materials was able to exceed the target of 5.32% because there were efforts to control the use of materials in the field, while for craftsman labor costs there was in-efficiency or inefficiency of -4.97% due to demands for increases. the cost of piecework wages for craftsmen during the course of project implementation. For overhead costs or indirect costs, the average efficiency is 20.36% and the most prominent is the efficiency in financial cost items of 32.56%. This occurs because of a decrease in the value of bank credit interest expenses as a result of smooth installment payments. credit and accelerated repayment of bank credit. However, on average, of all cost items, the cost efficiency of building Bukit Mega Harmoni Housing from 2017–2019 of 73 units was only 3.17%, this is because the comparison between the amount of efficiency funds and the total cost budget plan funds used is very small.

This research paper explores the integration of Information and Communication Technology (ICT) in English Language Teaching (ELT) within the context of Bangladesh. The study delves into the various problems and challenges that educators face while incorporating ICT tools into ELT practices. It examines factors such as limited access to technology, inadequate digital literacy among teachers and students, and infrastructural constraints. The paper also highlights the potential benefits and prospects of utilizing ICT in ELT, including enhanced engagement, interactive learning opportunities, and exposure to authentic language resources. Drawing on qualitative data, the research aims to provide insights into the current status of ICT integration in ELT, shedding light on both barriers and opportunities. This analysis offers recommendations for addressing challenges and maximizing the benefits of ICT integration, thereby contributing to the improvement of English language education in Bangladesh's educational landscape.

MSMEs play an important role in national development, especially in absorbing labor,equalizing income, regional economic development, increasing non-oil and gas exports, and increasing gross domestic product (GDP). Challenges often faced by MSME economic actors include limited working capital, low human resource capacity, and low mastery of science and technology, resulting in generally uncertain business prospects.The development of training programs for Micro, Small and Medium Enterprises (MSMEs) is carried out systematically using consultation methods, production discussions and mentoring.

Developing countries tend to experience inflation, countries with inflation rates of less than 3% are still achieving normal standards, while countries with high and unstable inflation experience economic instability. increase in prospects. A general and continuous decline in the price level of goods and services in a country leads to higher levels of poverty and unemployment. This study uses quantitative methods using time series data collected between 2016 and 2020 and statistical calculations using SPSS. The results showed that the inflation rate was 3.532> t table 2.306 and the significance level was 0.039 < . 0.05, which means that inflation affects Indonesia's economic growth / Growth Domestic Product (GDP).