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Harga emas dunia merupakan faktor eksternal yang berpotensi memengaruhi kinerja keuangan perusahaan pertambangan emas, namun hubungan keduanya tidak selalu bersifat linear mengingat kompleksitas struktur bisnis dan biaya perusahaan. Penelitian ini bertujuan menganalisis secara komparatif tren harga emas dunia dengan profitabilitas PT Aneka Tambang Tbk periode 2021–2025 menggunakan metode deskriptif kuantitatif dengan pendekatan komparatif tren. Data bersumber dari laporan keuangan konsolidasian audited PT Aneka Tambang Tbk tahun 2021–2025 serta data harga emas rata-rata tahunan yang diterbitkan oleh World Gold Council, dengan indikator profitabilitas Return on Assets (ROA) dan Net Profit Margin (NPM). Hasil penelitian menunjukkan bahwa harga emas mengalami kenaikan akseleratif dari USD 1.793,38 menjadi USD 3.518,43 per troy ounce dengan pertumbuhan kumulatif 96,2%, sementara profitabilitas perusahaan bergerak fluktuatif dengan puncak tertinggi pada 2025. Analisis komparatif terhadap empat fase pergerakan menunjukkan hubungan yang tidak konsisten dan non-linear, di mana dua fase bergerak searah, satu fase berlawanan, dan satu fase bersifat parsial, yang disebabkan oleh fluktuasi volume penjualan, ekspansi aset yang belum produktif, dan lonjakan beban pokok pembelian logam mulia dari pihak ketiga. Penelitian ini mengimplikasikan bahwa analisis profitabilitas perusahaan pertambangan perlu mempertimbangkan struktur biaya, strategi pengadaan, dan keputusan investasi secara simultan, tidak cukup bertumpu pada pergerakan harga komoditas semata.

Bendung Ranggah merupakan bendung yang terletak di DAS Sungai Ngeluk, Desa Materaman, Kecamatan Gembong, Kabupaten Pati, Provinsi Jawa Tengah yang mengairi daerah irigasi seluas 1,163,20 Ha. Bendung Ranggah  memiliki kerusakan pada komponen struktural yang dapat menurunkan kinerja. Oleh karena itu, penelitian ini bertujuan untuk mengevaluasi kinerja Bendung Ranggah berdasarkan kondisi fisik komponen utama bendung. Metode penelitian menggunakan pendekatan kuantitatif melalui observasi lapangan, pengumpulan data primer dan sekunder, serta analisis pembobotan Analytic Hierarchy Process (AHP) guna menentukan tingkat kepentingan per komponen terhadap kinerja bendung secara keseluruhan. Hasil penelitian menunjukkan bobot komponen pada mercu sebesar 56,81%, bangunan pengambilan 24,10%, bangunan penguras 13,33%, dan sayap 5,76%. Berdasarkan analisis kondisi, Bendung Ranggah mengalami kerusakan sebesar 26,56% dan masuk dalam tingkat kerusakan sedang. Secara keseluruhan bendung masih berfungsi, namun memerlukan rehabilitasi struktural secara terencana dan berkelanjutan agar kinerja bendung mampu mendukung sistem irigasi secara optimal.

Tanah ekspansif merupakan salah satu jenis tanah bermasalah yang memiliki potensi kembang–susut tinggi akibat perubahan kadar air, sehingga dapat menurunkan stabilitas konstruksi. Penelitian ini bertujuan untuk menganalisis pengaruh penambahan zeolit terhadap sifat fisik dan mekanik tanah ekspansif. Metode penelitian yang digunakan adalah eksperimen laboratorium dengan variasi kadar zeolit sebesar 0%, 5%, 10%, 15%, dan 20% terhadap berat kering tanah. Pengujian yang dilakukan meliputi batas Atterberg, pemadatan, dan kuat tekan bebas (UCS). Hasil penelitian menunjukkan bahwa penambahan zeolit mampu menurunkan indeks plastisitas tanah serta meningkatkan nilai berat isi kering maksimum dan kuat tekan bebas. Nilai UCS tertinggi diperoleh pada campuran zeolit 15%, yang menunjukkan adanya kadar optimum dalam proses stabilisasi. Peningkatan kekuatan tanah terjadi akibat proses pertukaran ion dan reaksi pozzolanik yang membentuk struktur tanah lebih padat dan stabil. Secara keseluruhan, zeolit memiliki potensi sebagai bahan stabilisasi alternatif yang ramah lingkungan dan efektif untuk memperbaiki karakteristik tanah ekspansif.

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan sektor penting dalam perekonomian Kabupaten Sidoarjo dengan jumlah mencapai 171.264 unit usaha pada tahun 2023. Sebagian besar pelaku UMKM masih menghadapi kendala berupa keterbatasan akses pembiayaan formal, rendahnya literasi keuangan, serta minimnya pendampingan usaha. Pemerintah Kabupaten Sidoarjo menginisiasi Program KURDA SAYANG melalui Peraturan Bupati Nomor 8 Tahun 2025 yang dilaksanakan bersama BPR Delta Artha. Penelitian ini bertujuan mendeskripsikan dan menganalisis implementasi Program KURDA SAYANG menggunakan teori implementasi kebijakan Charles O. Jones yang meliputi aspek organisasi, interpretasi, dan aplikasi. Metode kualitatif deskriptif digunakan dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa aspek organisasi didukung struktur kelembagaan yang cukup jelas, meskipun koordinasi dan sinkronisasi data UMKM belum optimal. Dari aspek interpretasi, regulasi program berkembang dari Perbup No. 95/2020, No. 52/2023, hingga No. 8/2025, namun masih terdapat perbedaan pemahaman kriteria penerima dan sosialisasi yang belum merata. Pada aspek aplikasi, program memberikan dampak positif terhadap kapasitas usaha, perluasan pasar, dan pertumbuhan omzet UMKM, dengan kendala kredit macet, minimnya pendampingan pascapencairan, dan monitoring berbasis dampak yang belum optimal.

Penelitian ini bertujuan untuk menganalisis implementasi kebijakan retribusi Tempat Khusus Parkir (TKP) di kawasan Taman Apsari Kota Surabaya berdasarkan teori implementasi kebijakan George Edward III yang meliputi komunikasi, sumber daya, disposisi, dan struktur birokrasi. Penelitian ini menggunakan metode deskriptif kualitatif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi dengan melibatkan Dinas Perhubungan Kota Surabaya, juru parkir, dan pengguna jasa parkir. Hasil penelitian menunjukkan bahwa implementasi kebijakan retribusi parkir di kawasan Taman Apsari belum berjalan secara optimal. Pada aspek komunikasi, pemahaman masyarakat terhadap sistem pembayaran non-tunai masih terbatas. Pada aspek sumber daya, keterbatasan pengawasan, sumber daya manusia, dan kendala jaringan masih menjadi hambatan implementasi. Pada aspek disposisi, masih terdapat juru parkir yang lebih mengutamakan pembayaran tunai meskipun sistem pembayaran digital telah diterapkan. Sementara itu, pada aspek struktur birokrasi, koordinasi dan pengawasan antar pelaksana kebijakan masih perlu ditingkatkan. Oleh karena itu, diperlukan penguatan pengawasan, peningkatan kapasitas sumber daya manusia, serta optimalisasi sistem parkir digital guna meningkatkan efektivitas implementasi kebijakan retribusi parkir di Kota Surabaya.

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.

Perkembangan komik digital di Indonesia telah mendorong transformasi mitologi Indonesia ke dalam bentuk visual kontemporer. Salah satu representasi tersebut adalah karakter Roro Kidul dalam komik digital Nusantara Droid War, yang menampilkan tokoh mitologi Jawa dalam setting futuristik. Studi ini bertujuan untuk menganalisis representasi visual Roro Kidul menggunakan Teori Bahasa Visual. Metode yang digunakan adalah kualitatif deskriptif, menggunakan teknik observasi visual, dokumentasi panel komik, dan tinjauan pustaka. Analisis dilakukan dengan mengidentifikasi isi wimba (komik tradisional Indonesia), metode wimba (komik tradisional Indonesia), dan bentuk ekspresi internal dan eksternal. Hasil penelitian menunjukkan bahwa karakter Roro Kidul direpresentasikan melalui elemen visual seperti pakaian yang didominasi warna hijau, ornamen emas, gerak tubuh yang tenang, dan manifestasi naga putih dan hitam sebagai simbol kekuatan ganda. Penerapan skala, perspektif, dan komposisi panel memperkuat hierarki visual dan posisi karakter sebagai tokoh utama. Bentuk ekspresi internal dan eksternal membangun kesinambungan makna dan menekankan otoritas simbolik karakter. Studi ini menunjukkan bahwa komik digital dapat menjadi media komunikasi budaya yang efektif dalam mentransformasikan mitologi Indonesia tanpa menghilangkan struktur makna budayanya, dan menekankan relevansi Teori Bahasa Visual dalam analisis visual media populer.

This study aims to identify and explain the factors that influence business management, particularly through a case study of a shipping company. The research employed a descriptive qualitative approach using a literature review method. Secondary data were collected from reputable national and international journal articles that had undergone a peer review process, ensuring that the sources used were academically reliable and relevant to the research focus. The data were analyzed through content analysis and thematic analysis to identify patterns, relationships, and key themes related to business management practices. The results of the study show that organizational structure, leadership, and communication are important factors that influence the effectiveness of business management. Organizational structure contributes to the clarity of roles, responsibilities, and work coordination. Leadership affects direction, decision-making, and employee motivation, while communication supports information flow, coordination, and organizational effectiveness. The managerial implications of this study indicate that efficient business management requires a well-structured organization, effective leadership, and clear communication to support better operational performance and decision-making

ASTM A36 steel has relatively low hardness and corrosion resistance, making surface treatment necessary to improve its material properties. This study aims to determine the effect of temperature and holding time variations in the pack carburizing process on the hardness, corrosion rate, and microstructure of ASTM A36 steel. The pack carburizing process was carried out using coconut shell charcoal as the carburizing medium with temperature variations of 850°C, 900°C, and 950°C and holding times of 20, 40, and 60 minutes, followed by quenching in distilled water. Hardness testing was conducted using the Rockwell B scale (HRB) method, corrosion rate testing was performed according to the ASTM G31 method, and microstructural observations were carried out using Scanning Electron Microscopy (SEM). The results showed that increasing the temperature and holding time improved the hardness and corrosion resistance of ASTM A36 steel. The highest hardness value was obtained at a temperature of 950°C with a holding time of 60 minutes, reaching 114.1 HRB. Microstructural analysis revealed the formation of a martensitic phase on the specimen surface after the carburizing process.

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal terhadap nilai perusahaan, menganalisis pengaruh profitabilitas terhadap nilai perusahaan, serta menganalisis pengaruh likuiditas terhadap nilai perusahaan pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif. Populasi penelitian mencakup seluruh iverusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024 yang berjumlah 83 perusahaan. Sampel penelitian sebanyak 48 perusahaan yang dipilih melalui iverusa purposive sampling berdasarkan kriteria iv erusahaan yang terdaftar secara berturut-turut selama periode penelitian, mempublikasikan laporan keuangan secara lengkap, tidak mengalami kerugian selama periode penelitian, serta memiliki data yang sesuai dengan variabel penelitian. Jenis data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan tahunan perusahaan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia. Teknik pengumpulan data dilakukan melalui metode dokumentasi dengan mengakses dan mencatat data keuangan yang relevan. Analisis data menggunakan analisis regresi data panel dengan bantuan aplikasi Eviews melalui uji pemilihan model yang meliputi uji Chow, uji Hausman, dan uji Lagrange Multiplier untuk menentukan model yang paling sesuai. Hasil penelitian menunjukkan bahwa struktur modal yang diproksikan dengan Debt to Equity Ratio (DER) berpengaruh terhadap nilai perusahaan, yang menunjukkan bahwa komposisi penggunaan utang dan ekuitas dalam pendanaan perusahaan dapat memengaruhi persepsi investor terhadap kinerja dan prospek perusahaan. Profitabilitas yang diproksikan dengan Net Profit Margin (NPM) juga berpengaruh terhadap nilai perusahaan, yang mengindikasikan bahwa semakin tinggi kemampuan iverusahaan dalam menghasilkan laba maka semakin tinggi pula nilai perusahaan karena meningkatnya kepercayaan investor terhadap kinerja perusahaan. Sementara itu, likuiditas yang diproksikan dengan Current Ratio (CR) tidak berpengaruh signifikan terhadap nilai perusahaan, yang menunjukkan bahwa kemampuan perusahaan dalam memenuhi kewajiban jangka pendek belum tentu menjadi pertimbangan utama bagi investor dalam menilai perusahaan pada sektor makanan dan minuman.

Gravity measurements in the Dieng geothermal area at regional and wide scales are still limited. GGMplus data provides large-scale gravity information that can be used for subsurface mapping more efficiently and at lower cost while maintaining optimal results. The GGMplus gravity acceleration data is processed into complete Bouguer anomalies, then separated using upward continuation to obtain regional and local anomalies. Both anomalies are further analyzed using the first horizontal derivative (FHD) and second horizontal derivative (SHD). The results are then used for 3D modeling using Grablox and Bloxer software. The Bouguer anomaly distribution ranges from approximately ‒70 to ‒230 mGal, with high anomalies located in the northeast of the study area, corresponding to geothermal manifestations in Dieng. FHD analysis indicates a regional anomaly source located 6.8 km northeast, interpreted as a magmatic zone. Local anomalies reveal an intrusion body about 2 km in size at a distance of 4 km in Mount Prau, interpreted as a heat source. The 3D model shows high-density values of 2.87 g/cm³ for regional anomalies and 2.8–2.9 g/cm³ for local anomalies, associated with ancient volcanic rocks and diorite intrusions acting as a heat source in the Sikidang–Merdada geothermal system.

Breast cancer remains a major global health challenge, with treatment effectiveness often limited by drug resistance and the toxic side effects of chemotherapy on normal cells. The exploration of bioactive compounds from natural sources through a medicinal chemistry approach offers a promising alternative strategy. This study aims to examine the molecular mechanisms of action and Structure-Activity Relationships (SAR) of various natural compound scaffolds as potential breast anticancer agents. The method employed was a systematic narrative literature review of 15 recent scientific articles evaluating computational parameters, including molecular docking, as well as in vitro and in vivo activities. The results indicate that polyphenols, flavonoids such as quercetin and EGCG, and curcumin possess strong cytotoxic activity and high binding affinity toward cancer-related target macromolecules. SAR analysis demonstrates that key structural features, including the number and position of free phenolic hydroxyl groups, the presence of gallate ester groups, and conjugated diketone systems, play a crucial role in determining ligand receptor complex stability. These interactions are supported by hydrogen bonding, hydrophobic interactions, and favorable steric compatibility within receptor binding sites. Computational findings further suggest that structural optimization can enhance ligand selectivity and improve pharmacokinetic properties. This study concludes that natural phytochemical scaffolds have significant potential as lead compounds and provide a rational basis for Computer-Aided Drug Design in developing more potent, selective, multi-target, and safer breast anticancer therapies.

Kegiatan pengabdian ini bertujuan meningkatkan kemampuan bahasa Inggris akademik mahasiswa melalui pelatihan TOEFL di Akademi Kesehatan Universitas 17 Agustus 1945 Semarang. Permasalahan utama adalah rendahnya pemahaman mahasiswa terhadap struktur TOEFL dan strategi pengerjaan soal. Metode yang digunakan meliputi tahap persiapan, pelaksanaan, dan evaluasi dengan pendekatan Communicative Language Teaching (CLT). Sebanyak 54 peserta mengikuti pelatihan yang mencakup listening, structure, dan reading serta evaluasi melalui pre-test dan post-test. Hasil menunjukkan peningkatan signifikan dengan rata-rata skor meningkat dari 457,26 menjadi 527,74. Tingkat kelulusan meningkat dari 66,7% menjadi 88,9%, dan peserta remedial mencapai kelulusan 100%. Hal ini menunjukkan bahwa pelatihan TOEFL berbasis praktik efektif dalam meningkatkan kompetensi bahasa Inggris mahasiswa.

This study aims to examine the influence of board characteristics (educational background, tenure diversity, age diversity, and board size) and ownership structure (institutional ownership and foreign ownership) on Corporate Social Responsibility Disclosure. The theoretical basis for explaining the research findings is stakeholder theory and upper echelon theory. The data sample for this study is consumer sector companies, namely cyclical consumers and non-cyclical consumers listed on the Indonesia Stock Exchange in the 2021-2024 period, with a total of 368 observations. The sample determination used nonprobability sampling techniques and purposive sampling methods. Data analysis in this study was conducted using multiple linear regression methods with the assistance of the EViews 13 software. The results show that educational background and foreign ownership have no effect on CSR disclosure. Meanwhile, tenure diversity, age diversity, board size, and institutional ownership have a positive and significant effect on CSR disclosure. These findings support stakeholder theory, which emphasizes that companies are required to fulfill stakeholders’ information needs through transparent CSR disclosure. Furthermore, the research results also support the upper echelon theory which explains that the characteristics of the board of directors influence the company's strategic decision-making, including decisions related to CSR disclosure.

Penelitian ini bertujuan: (1) mengembangkan sistem input nilai kinerja karyawan agar lebih akurat dan efisien; (2) merancang Entity Relationship Diagram (ERD) dan struktur basis data untuk mendukung pengolahan data karyawan; serta (3) membangun backend sistem dengan autentikasi dan otorisasi berbasis peran. Ruang lingkup mencakup pengelolaan data kinerja individu yang sebelumnya dilakukan secara manual menggunakan spreadsheet dan rentan terhadap kesalahan input. Metode yang digunakan meliputi pengumpulan data kinerja kuartal kedua, perancangan ERD, serta pengembangan backend web application IHSAN POS menggunakan JavaScript dan framework Express yang terintegrasi dengan PostgreSQL, DBeaver, dan Prisma ORM. Implementasi keamanan dilakukan melalui middleware validasi input, sanitasi data, perlindungan dari serangan SQL injection dan XSS, serta pengelolaan sesi menggunakan enkripsi JWT (JSON Web Token). Sistem yang dikembangkan mencakup enam fitur terintegrasi: Halaman Login, Halaman Profil, Formulir Edit Profil, Halaman Nilai Kinerja Individu dan Kontrak Kerja, Formulir Kontrak Kerja, serta Pratinjau Surat Kontrak Kerja. Hasil pengembangan menunjukkan bahwa sistem backend yang dibangun mampu meningkatkan efisiensi proses evaluasi kinerja, memperbaiki integrasi data, serta mempermudah validasi dan pelaporan secara digital dan terstruktur. Kesimpulannya, pengembangan sistem ini memberikan kontribusi signifikan dalam peningkatan efisiensi, akurasi, dan transparansi evaluasi kinerja karyawan, serta mendukung pengambilan keputusan strategis terkait insentif dan pengembangan karier pegawai.

Corporate Income Tax payable is an important component of state revenue which is influenced by the company's financial performance and capital structure. The debt-equity ratio has direct implications for taxable profits through the recognition of interest expense as a fiscal deduction. An analysis of financial ratios that reflect the capital structure is necessary to assess its effect on the amount of tax payable. This study examines the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Long Term Debt to Asset Ratio (LDAR), and Long Term Debt to Equity Ratio (LDER) using secondary data from financial statements of consumer goods industry companies on the IDX for the 2020–2024 period. The quantitative approach was applied through multiple linear regression with the help of SPSS and purposive sampling techniques. The results of the partial test show that DAR and LDER have no effect on the Income Tax of the Payable Entity. On the other hand, DER and LDAR have been proven to have a significant effect on the Income Tax of the debtable Entity. Simultaneous testing showed that all variables together had a significant effect on taxes payable. These findings provide practical implications for management in optimizing capital structure policies to improve tax efficiency measurably. Theoretically, the results of this study strengthen the agency theory through the role of debt as a managerial discipline mechanism and support the signal theory that the capital structure is an indicator of information for external parties regarding the company's financial condition.

This project is motivated by the increasing rate of deforestation in Indonesia, which has led to ecosystem degradation and the threat of extinction for endemic species, as well as the relatively low environmental awareness among young people due to the abstract and systematic presentation of data. The main objective of this work is to produce a 5-minute 2D animation that effectively raises awareness among adolescents aged 14–24 about the threat of environmental extinction caused by deforestation in Indonesia. This is achieved through a three-act narrative approach using a first-person perspective of the Javan surili, positioned as a narrative “lens” and a representation of a victim of a damaged ecosystem, allowing abstract issues to be understood in a more personal, emotional, and empathetic way. The method includes pre-production (research, concept development, and scriptwriting), production (development of dialogue, monologue, and visual direction based on a three-act structure), and post-production (narrative evaluation and script refinement). The result is an educational animation script titled “Jaga Alam, Cegah Kepunahan,” which integrates scientific data, visual storytelling techniques, and multimedia learning principles to deliver messages in an informative and emotional manner. The three-act structure successfully constructs a systematic storyline from introduction, conflict, to resolution with a call to action. The conclusion shows that 2D animation with a personal narrative approach is effective in transforming environmental issues into accessible messages, increasing empathy, and encouraging audience awareness and participation in environmental conservation.

This study aimed to analyze the influence of capital structure, liquidity, activity, and dividend policy affect firm value in the food and baverage manufacturing sub-sector listed on the Indonesia Stock Exchange during 2022-2024. The research uses secondary data drawn from financial reports. From a population of 99 listed companies for the 2022-2024 period, purposive sampling yielded 19 companies as the study sample. A quantive approach was applied, using multiple linear regression for analysis. Data processing and analysis were conducted with Microsoft Excel 2022 and IBM SPSS version 27. The findings indicate the capital structure has a positive and statistically significant effect on firm value. While liquidity, activity, and dividend policy show no significant effect.  

This study aims to determine the effect of tax planning and capital structure on firm value, with firm size as a moderator. The population in this study is all non-cyclical consumer companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The type of research used in this study is quantitative associative with secondary data. The research sample was determined using a purposive sampling technique. Based on this technique, 24 companies were obtained that met certain criteria. The panel data regression technique used in this study is the Random Effect Model. Testing of panel data regression and moderation regression uses the E=views 13 application. The results of this study indicate that tax planning partially has no effect on firm value, while capital structure does affect firm value. The results simultaneously show that tax planning and capital structure affect firm value. The results of this study also indicate that firm size weakens the relationship between tax planning and firm value, and firm size is also unable to moderate or weaken the relationship between capital structure and firm value.

The consumer non-cyclical sector in Indonesia has continued to demonstrate a growing contribution to the national economy,given that this sector is directly related to the provision of goods needed by the community on a daily basis. This study aims to determine the partial effects of Sales Growth, Asset Structure, Company Size, and Profit on Capital Structure. The population determination technique used non-probability sampling, specifically purposive sampling, with a research pupulation of 129 companies in the non-cyclical consumer sector and a research sample of 74 companies in the non-cyclical consumer sector, with analysis using multiple linear regression through SPSS version 27 and Microsoft Office 2024. The results indicate that Sales Growth does not affect Capital Structure, Asset Structure has a positive and significant effect on Capital Structure, Company Size does not affect Capital Structure, and Profitability has a negative and significant effect on Capital Structure