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Cultural values are life principles that guide Javanese society in acting. This article aims to analyze how Javanese cultural values are contained in the novel Sumirat Ing Mripat. The approach used is a semiotic approach from the perspective of Rolland Barthes. The analytical method used is Rolland Barthes’ semiotic theory. This analytical method consists of denotation, connotation, and myth. The analysis is carried out by linking the results of the interpretation of signs to five cultural value relationships. The semiotic approach is used to reveal the meaning and signs of Javanese cultural values. The novel Sumirat Ing Mripat was taken as a data source in this study. The results show that the novel Sumirat Ing Mripat represents cultural values. These values are the value of rationality in the relationship between humans and themselves, the value of piety in the relationship between humans and God, the value of non-rationality in the relationship between humans and others, the value of harmony in the relationship between humans and nature, and the value of deliberation in the relationship between humans and society. This study confirms that literary works function as a representation of the system of Javanese cultural values.

This study aims to analyze the effect of capital structure, asset growth, and firm size on firm value in plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Firm value is proxied by Price to Book Value (PBV), capital structure is measured using the Debt to Equity Ratio (DER), asset growth is measured by the asset growth ratio, and firm size is measured using the natural logarithm of total assets. This research employed an explanatory quantitative approach using secondary data obtained from financial statements, annual reports, and stock price data. The sample consisted of 11 companies observed over five years, resulting in 55 panel data observations. Data were analyzed using panel data regression through the Common Effect Model, Fixed Effect Model, and Random Effect Model, with model selection based on the Chow, Hausman, and Lagrange Multiplier tests. The results indicate that capital structure, asset growth, and firm size have no significant effect on firm value, either partially or simultaneously. These findings suggest that firm value in the plastic and packaging sub-sector is not sufficiently explained by financing structure, asset expansion, or company size. Investors are more likely to consider other factors, such as profitability, operational efficiency, cash flow, sales growth, raw material risk, and sustainability prospects. Therefore, companies should improve financial performance, asset efficiency, cost control, and sustainable innovation to enhance firm value.

This study aims to analyze the relationship between epistemology and scientific logic in the development of scientific knowledge using a library research approach by reviewing relevant literature in the fields of philosophy of science, theory of knowledge, and principles of scientific logic. The findings indicate that epistemology serves as a philosophical foundation for understanding the origin, structure, and validity of knowledge, while scientific logic functions as a systematic tool that guides reasoning in constructing rational and consistent scientific truth. Both have a complementary relationship, where epistemology provides a normative framework for determining the criteria of knowledge validity, and scientific logic ensures that the reasoning process is structured, coherent, and free from fallacies. Therefore, the integration of epistemology and scientific logic plays a crucial role in producing scientific knowledge that is objective, measurable, and academically accountable, while also enhancing the overall quality and credibility of the scientific process.

Heat stress is a major constraint in broiler production systems located in humid tropical climates, where high ambient temperature and relative humidity impair growth performance, feed efficiency, and animal welfare. This systematic review synthesizes peer-reviewed studies published between January 2015 and December 2025 evaluating environmental housing designs and cooling strategies for mitigating heat stress in broiler chickens. This systematic review followed the PRISMA 2020 guidelines and synthesized peer-reviewed studies retrieved from Scopus, Web of Science, and ScienceDirect, published between January 2015 and December 2025. From 500 records initially identified, 26 studies fulfilled the predefined eligibility criteria and were included in the qualitative synthesis. The findings demonstrate that evaporative cooling systems, tunnel ventilation, and automated climate control technologies consistently reduced indoor temperature (2–6°C) and improved body weight gain, feed conversion ratio (FCR), and mortality rates under hot-humid conditions. However, cooling efficiency was strongly influenced by ambient humidity, necessitating integrated and adaptive environmental control approaches. Smart sensor-based systems further enhanced microclimate stability and thermal uniformity within broiler houses. Beyond performance improvements, optimized environmental management reduced physiological stress indicators, including heterophil-to-lymphocyte ratios and corticosterone levels. Overall, integrated, humidity-adaptive, and energy-efficient cooling strategies are essential to sustain productivity, welfare, and climate resilience in tropical broiler production systems.

Corruption committed by the leader of an independent state oversight institution represents a paradox that fundamentally undermines the legitimacy of government governance. This study examines the case of Hery Susanto, Chairman of the Ombudsman of the Republic of Indonesia, who was designated as a corruption suspect by the Attorney General's Office on April 16, 2026—merely six days after his inauguration—in connection with alleged bribery of Rp1.5 billion from PT Toshida Sulawesi Hijau Indonesia involving the management of Non-Tax State Revenue (PNBP) in the nickel mining sector for the period 2013–2025. This study aims to analyze the manifestation of the three elements of the Fraud Triangle—pressure, opportunity, and rationalization—within this case, and to formulate systemic implications for corruption prevention in independent state institutions. Employing a normative-empirical legal research approach with a case study method, data were collected through documentation and qualitative content analysis of legal documents, official press releases from the Attorney General's Office, and verified media reports. The findings reveal that pressure stemmed from financial motivation and career ambition; opportunity arose from weak internal oversight mechanisms, the perpetrator's strategic position, and regulatory gaps in Law Number 37 of 2008; while rationalization manifested through cognitive justification that framed the receipt of compensation as a reasonable reward for services rendered. This study contributes to the literature on forensic accounting and corruption criminology, while recommending the establishment of an independent Ombudsman Supervisory Board and the strengthening of a digital-based early detection system.

This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

The purpose of this study is to analyze the influence of Corporate Social Responsibility (CSR), Financial Distress, and Altman Z-Score on Dividend Decisions in automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period. This study is motivated by fluctuations in the Dividend Payout Ratio (DPR) in the automotive sector, which indicates changes in company dividend policy due to economic conditions, financial performance, and non-financial factors that influence management decision-making. The research method used is a quantitative approach with a causal associative research type to examine the relationship between the independent and dependent variables. The study population consists of automotive sector companies listed on the IDX, while the sample was determined using a purposive sampling technique based on certain criteria. Research data were obtained from annual reports and company financial statements for the 2020–2025 period. Data analysis was carried out using the Dividend Payout Ratio (DPR) as a proxy for dividend decisions and statistical testing to determine the effect of CSR, Financial Distress, and Altman Z-Score on company dividend, the data were processed using SPSS.

This paper examines the determinants of income inequality within the SDGs framework in Riau Province. Utilizing BPS secondary data from 2018–2025 across 12 regencies/cities, data were estimated using te random effect modelapproach applied to panel regresiion in EViews 12. F-test finding indicate that-HDI, LN_GRDP, and our jointly and  significant influences on the Gini Ratio (R2 = 39.68%). Partially (t-test), HDI has a significant positive effect due to labor polarization in modern sectors. Conversely, LN_GRDP has a significant negative effect, confirming a trickle-down effect in reducing inequality. Meanwhile, OUR has no significant effect due to high labor absorption in Riau's informal agricultural and plantation sectors.

This study aims to evaluate the level of sharia compliance in musyarakah contracts within micro-enterprise financing. Musyarakah is a partnership-based financing contract that emphasizes cooperation, profit-sharing based on an agreed ratio (nisbah), and proportional risk sharing in accordance with each party’s capital contribution. In practice, the implementation of musyarakah contracts in micro-enterprise financing must be assessed against the Fatwa of the National Sharia Council–Indonesian Ulema Council (DSN-MUI), principles of fiqh muamalah, and Islamic banking regulatory frameworks in Indonesia. The findings show that the implementation of musyarakah working capital financing in Islamic banking is generally in the good category. However, two non-compliance issues with sharia principles were identified. First, there is an imbalance in work participation, where the business is fully managed by the customer while the bank only provides supervision and guidance without active involvement, whereas active participation of partners is a fundamental principle of musyarakah. Second, there is an element of riba due to the use of a fixed profit-sharing scheme, even though profits in musyarakah should be uncertain and based on actual business performance. The study implies that Islamic banks need to improve musyarakah implementation to ensure full compliance with DSN-MUI fatwas, particularly in terms of active bank participation and non-fixed profit-sharing arrangements. Properly implemented, musyarakah financing can strengthen micro and small enterprises by promoting justice-based and risk-sharing economic cooperation.

This study aims to assess the financial performance of 11 non-financial companies that conducted acquisitions in 2025 and are listed on the Indonesia Stock Exchange (IDX). Using a quantitative descriptive-comparative approach with a case study design, six financial ratios were analyzed: Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Assets (ROA), and Return on Equity (ROE). Data were obtained from consolidated financial statements as of December 31, 2024 (pre-acquisition) and December 31, 2025 (post-acquisition). The results show that the impact of acquisitions varies across companies. No consistent or significant differences were found in the CR, DAR, DER, ROA, or ROE ratios between the two periods. Meanwhile, the TATO ratio tended to decrease after the acquisition, indicating that the newly consolidated assets have not yet operated optimally. These findings confirm that the short-term financial impact of an acquisition is heavily influenced by the transaction’s funding structure, the size of the acquired entity, and the industry sector. This study contributes to the financial accounting literature on corporate acquisition strategies in the Indonesian capital market.

Irrational drug use remains a common health problem in the community, including the use of medications without following dosage instructions, discontinuation of treatment before completion, the use of antibiotics without prescriptions, and improper drug storage. These problems were also identified among residents of Candirejo Village, West Ungaran District, who still have limited knowledge regarding the safe use of daily medications. This community service activity aimed to improve public knowledge and awareness regarding rational and safe medication use. The implementation methods included program socialization, health education sessions, distribution of educational media in the form of leaflets and posters, and evaluation through question-and-answer sessions and simple quizzes. Educational materials covered how to read medication labels, proper dosage and duration of use, differences between over-the-counter drugs and prescription drugs, risks of antibiotic misuse, and proper medication storage methods. The results of the activity showed an increase in community understanding regarding medication use instructions, the importance of reading labels, the dangers of using antibiotics without prescriptions, and correct drug storage practices. Participants also demonstrated high enthusiasm and active participation during the activities. This program is expected to improve community health literacy and encourage more appropriate, safe, and responsible medication use behavior in daily life.

Kecurangan (fraud) di sektor perbankan daerah merupakan ancaman serius yang dapat merugikan keuangan negara dan menurunkan kepercayaan publik. Penelitian ini bertujuan menganalisis kasus korupsi pengadaan iklan pada Bank Pembangunan Daerah Jawa Barat dan Banten (Bank BJB) menggunakan pendekatan Fraud Triangle Theory yang mencakup tiga elemen utama: tekanan (pressure), kesempatan (opportunity), dan rasionalisasi (rationalization). Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, didukung oleh studi literatur dari berbagai sumber ilmiah yang relevan. Hasil analisis menunjukkan bahwa kasus Bank BJB mencerminkan interaksi ketiga elemen Fraud Triangle secara simultan. Tekanan bersumber dari kebutuhan dana non-budgeter yang besar dalam pengelolaan anggaran promosi senilai Rp409 miliar. Kesempatan muncul akibat lemahnya sistem pengendalian internal, tidak adanya verifikasi dokumen yang memadai, serta penyimpangan dalam proses pengadaan. Rasionalisasi terbentuk melalui persepsi pelaku bahwa praktik tersebut merupakan hal yang lazim dalam lingkungan birokrasi dan korporasi. Penelitian ini berkontribusi pada pengembangan pemahaman teoritis dan praktis terkait pencegahan fraud di lembaga keuangan daerah Indonesia, khususnya melalui penguatan tata kelola perusahaan dan sistem pengawasan internal.

Diabetes Mellitus (DM) adalah salah satu penyakit tidak menular yang prevalensinya terus meningkat, termasuk pada kelompok usia produktif. Deteksi dini melalui skrining glukosa darah sewaktu menjadi salah satu strategi penting dalam mengidentifikasi individu berisiko sehingga dapat dilakukan pemeriksaan konfirmasi dan penatalaksanaan lebih awal. Tujuan: untuk menganalisis hubungan antara hasil skrining glukosa darah sewaktu dengan kejadian Diabetes Mellitus pada kelompok usia produktif. Metode: Penelitian ini menggunakan desain observasional analitik dengan pendekatan cross-sectional. Sebanyak 30 responden usia 18–59 tahun yang mengikuti kegiatan Posbindu PTM di Desa Mandong dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan Fisher's Exact Test dan Odds Ratio (OR) dengan tingkat kemaknaan 95% (? = 0,05). Hasil: Sebanyak 21 responden (70,0%) tidak mengalami DM dan 9 responden (30,0%) mengalami DM. Hasil analisis menunjukkan terdapat hubungan yang bermakna antara hasil skrining glukosa darah sewaktu dengan kejadian DM (p = 0,013). Responden dengan hasil skrining tidak normal memiliki kecenderungan peluang lebih tinggi mengalami DM (OR = 17,35; 95% CI: 0,90–336,24). Kesimpulan: Hasil skrining glukosa darah sewaktu berhubungan dengan kejadian Diabetes Mellitus pada usia produktif sehingga berpotensi dimanfaatkan sebagai metode skrining awal untuk mendukung deteksi dini di pelayanan kesehatan primer, yang selanjutnya perlu dikonfirmasi dengan pemeriksaan diagnostik standar.

Sandwich composites are lightweight structural materials with a high strength-to-weight ratio and have potential as alternatives to conventional materials. This study aims to analyze the effects of core thickness variation and the number of skin layers on the bending strength of fiberglass-skinned sandwich composites with an A-flute cardboard honeycomb core. The research employed an experimental method using three-point bending tests in accordance with ASTM C393. Core thicknesses of 10 mm, 20 mm, and 30 mm were investigated, while the number of fiberglass skin layers was varied at 1, 2, and 4 layers. Bending strength was evaluated based on core shear strength and skin bending stress, expressed in MPa. The results show that the highest average core shear strength was obtained at a core thickness of 10 mm with 4 skin layers, while the lowest value occurred at a core thickness of 30 mm with 1 skin layer. The highest skin bending stress of 43.40 MPa was achieved by the specimen with a 10 mm core thickness and 1 skin layer, whereas the lowest value of 11.83 MPa was observed at a 30 mm core thickness with 4 skin layers. These results indicate that increasing core thickness tends to reduce bending strength based on core shear strength, while increasing the number of skin layers enhances the bending performance of the sandwich composite, and an interaction effect between the two variables is present.

This paper offers a comparative analysis of character education through the lens of Islamic and secular humanistic paradigms. Recognizing the increasing cultural and religious diversity in contemporary educational settings, the study emphasizes the importance of an integrative approach that respects both spiritual and rational ethical frameworks. Islamic character education centers on virtues derived from divine guidance, fostering a moral compass anchored in faith, while secular humanistic education promotes critical thinking, autonomy, and universal ethical principles grounded in reason and empathy. By synthesizing these approaches, educators can cultivate learners’ moral resilience, empathy, and ethical commitment within pluralistic societies. The paper further highlights the benefits of intercultural dialogue, pedagogical innovation, and cultural competence for teachers, parents, and communities in supporting holistic moral development. Ultimately, the integration of these models enriches character education, preparing students to become ethically responsible and socially engaged citizens in globalized contexts

This study examines how profitability affects company value among manufacturing firms included in the LQ45 index during the 2023–2025 period, with debt policy serving as a moderating variable. Increasing business competition encourages companies to improve their financial performance and market value to attract investors and maintain long-term sustainability. A quantitative research approach with a causal research design was employed to analyze the relationship between the variables. The study used secondary data obtained from audited annual financial statements published on the Indonesia Stock Exchange. Data analysis was conducted using Moderated Regression Analysis (MRA) with the assistance of SPSS version 26. The results indicate that profitability has a significant positive effect on firm value, suggesting that higher profitability enhances investor confidence and contributes to higher market valuations. Furthermore, debt policy significantly moderates the relationship between profitability and firm value by strengthening the influence of profitability. The coefficient of determination increased from below thirteen percent to more than sixty-three percent after including the moderating variable. These findings demonstrate that effective debt management combined with strong profitability contributes to higher firm value and supports sustainable corporate growth and long-term investor confidence.

Rendahnya Angka Bebas Jentik (ABJ) menunjukkan tingginya potensi penyebaran nyamuk dan risiko kejadian DBD. Berdasarkan observasi awal di wilayah kerja Puskesmas Aur Duri ditemukan adanya jentik nyamuk pada sebagian besar rumah yang diperiksa serta adanya kasus positif DBD di wilayah tersebut.Oleh karena itu, penelitian ini dilakukan untuk menganalisis faktor-faktor yang berhubungan dengan keberadaan jentik nyamuk Aedes aegypti di wilayah kerja Puskesmas Aur Duri Kota Jambi. Penelitian ini merupakan penelitian observasional analitik dengan desain cross sectional dan pendekatan kuantitatif.Populasi penelitian sebanyak 7.723 rumah tangga, dengan sampel 121 rumah tangga yang dipilih menggunakan teknik proportional random sampling. Pengumpulan data dilakukan melalui observasi langsung, pengukuran lingkungan, dan wawancara terstruktur menggunakan lembar observasi.. Analisis data dilakukan secara univariat dan bivariat menggunakan uji Chi-square dengan tingkat kepercayaan 95% (? = 0,05), serta besar hubungan dinilai menggunakan Prevalence Ratio (PR). hasil uji Chi-square menunjukkan bahwa hanya variabel warna TPA yang memiliki hubungan signifikan dengan keberadaan jentik nyamuk Aedes aegypti (p=0,00; PR=3,31; 95%CI=1,40–2,47), sedangkan variabel lain seperti letak TPA (p=0,80; PR=1,01), sumber air (p=0,70; PR=1,10), jumlah TPA (p=0,75; PR=1,10), suhu TPA (p=0,08; PR=1,45), kelembaban (p=0,99; PR=1,01), dan pH air (p=0,50; PR=0,76) tidak menunjukkan hubungan yang signifikan dengan keberadaan jentik nyamuk Aedes aegypti. Hasil analisis menunjukkan bahwa hanya warna TPA yang memiliki hubungan dengan keberadaan jentik nyamuk Aedes aegypti.

This study aims to formulate an engineering strategy for water quality management and pollution control in the Tiku Sub-watershed, North Musi Rawas Regency. The study used a descriptive approach by integrating selected technical data from a dissertation-based assessment with semi-structured interviews involving 20 key informants representing technical agencies, village and subdistrict governments, community leaders, artisanal and small-scale gold mining actors, farmers, and riverbank communities. The analysis focused on water quality status, water availability and demand, pollution sources, perceived impacts, implementation constraints, and priority interventions. The results showed that the Tiku Sub-watershed is under significant environmental pressure. The average pollution index was 6.65, indicating a moderately polluted status, while mercury, cadmium, phosphate, and ammonia were the dominant parameters of concern. Surface water availability remained relatively adequate at 45,842,699.79 m3/year, and the average Criticality Ratio was 0.266; however, the water pollution carrying capacity was poor. Interview results indicated that mercury use and processing waste from artisanal gold mining were the most urgent issue (35%), followed by land-cover change and riparian degradation. The recommended strategy combines mercury-free processing technology, alternative livelihood development, cross-sectoral supervision, riparian rehabilitation, and transparent water-quality monitoring. The findings imply that watershed engineering should integrate technical, institutional, and socio-economic interventions.

Limited land availability is a major constraint in developing school infrastructure in active urban educational facilities. This study evaluates the classroom development plan at SDN 39 Lubuklinggau from the perspective of a planner, focusing on land limitation, functional needs, safety, constructability, and long-term building performance. A descriptive-evaluative approach was applied through technical observation, document review, alternative assessment, weighted scoring, and risk analysis. The results indicate that horizontal expansion is constrained by limited open space and may reduce internal circulation, student activity areas, and emergency space. Three alternatives were compared: horizontal expansion, building rearrangement, and a two-storey classroom scheme. The two-storey alternative obtained the highest score of 84, compared with 61 for rearrangement and 56 for horizontal expansion. However, its feasibility depends on further soil investigation, structural design, staircase and evacuation safety, utility coordination, construction phasing, and strict site safety control. The study recommends that the planner prioritize detailed site measurement, geotechnical investigation, detailed engineering design, construction safety planning, and post-construction functional evaluation. A vertical classroom strategy can be considered a rational solution for land-constrained schools when supported by accountable technical planning and integrated project control.

The rapid advancement of information and communication technology has increased the need for data security and confidentiality in digital information exchange. Various threats, such as eavesdropping, data theft, and information manipulation, require effective security methods capable of protecting message content without attracting unauthorized attention. One of the techniques used to address this issue is steganography, which conceals secret information within digital media so that the existence of the message remains undetectable. This study aims to implement the Least Significant Bit (LSB) method on digital facial images as a medium for embedding secret messages and to evaluate the quality of the resulting stego images. The system was developed using the Python programming language with a Tkinter-based graphical user interface to facilitate the processes of message embedding and extraction. Prior to embedding, the secret message was secured using an XOR encryption operation with a specific key. The embedding process was performed by modifying the least significant bits of image pixels, resulting in minimal visual distortion. Experimental results indicate that the LSB method successfully conceals secret messages while maintaining the visual quality of the cover image. The evaluation produced low Mean Squared Error (MSE) values and Peak Signal-to-Noise Ratio (PSNR) values exceeding 85 dB, indicating a very high similarity between the original and stego images. Furthermore, the hidden message could be accurately extracted using the correct key, provided that the image had not undergone compression or manipulation. Therefore, the LSB-based steganography approach on digital facial images is proven to be an effective method for enhancing information security and confidentiality.