This study aims to analyze tehe effect of profitability and firm size on firm value with capital structure as a mediating variable. The study was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange during 2020-2023. The variables used in this study include Return on Assets (ROA), frim size (SIZE), Dept to Equity Ratio (DER), and Price to Earnings Ratio (PER). Path analysis was applied to test the relationsips. The results show that booth profitability and firm size significantly influence capital structure. Pprofitability and firm size also directly affect firm value. Furthemore, capital structure ppartially mediates the relationship between profitabilitiy, firm size, and firm value. These findings highlight the importance of strategic capital structur management to enhance corporate financial performance and long-term value, especially in the food and beverage sector.

This study examines the impact of the digital E-Performance Attendance System, also called Aku Hadir Application, and additional income for civil servants on employee performance at the Karanganyar Regency Public Works Agency, with job satisfaction as an intervening variable. In reaction to the government's efforts to improve governance through performance-based payments, this study examines the impact of implementing an ERP-based attendance and appraisal system on worker satisfaction and productivity. By adopting a quantitative explanatory method, data was collected from 50 civil servants with the help of a structured questionnaire and then analyzed by multiple linear regression with the help of SPSS. The results show that the E-Performance system has a positive effect on performance and job satisfaction, where job satisfaction partially mediates the relationship. In contrast, additional income has no significant direct or indirect impact on performance. The results emphasize the important role of open digital performance monitoring and job satisfaction in improving the productivity of civil servants, with important implications for policy makers to better manage government human resources.

Global era that is increasingly concerned with ecological and sustainability issues, Green Accounting is an important approach that integrates environmental aspects into traditional accounting. This study aims to analyse the development of Green Accounting literature through a bibliometric approach using VOSviewer. Data was collected from Google Scholar, covering 1,000 articles for the period 2019-2025, and analysed with Microsoft Excel, Mendeley Desktop, VOSViewer, and Publish or Perish. Results show a significant increase in publications, with a peak of 396 articles in 2024, as well as six main theme clusters: practical application of Green Accounting, relationship with Corporate Social Responsibility (CSR), impact on environmental performance, and techniques such as Material Flow Cost Accounting (MFCA). Green Accounting has been shown to support corporate performance and sustainable development, although its effectiveness depends on the specific context. This research confirms the role of Green Accounting in responsible business practices and highlights the need for further studies.
 

This study aims to explore how organizational communication, organizational culture, and leadership style influence organizational commitment within student organizations at Universitas Pelita Bangsa. A total of 75 active student organization members participated as respondents, selected using a purposive sampling technique. Data were analyzed using the Partial Least Squares (PLS) approach with SmartPLS 3.0 software. The findings reveal that both organizational communication and culture significantly impact the level of commitment among student organization members. However, leadership style was found to have no significant effect on organizational commitment. These results highlight the crucial role of communication and culture in fostering strong organizational commitment, which contributes to the overall success of student organizations

This research is motivated by the low interest and skills of class X students of SMKS PAB 5 Klambir Lima which is caused by less interesting teaching methods and minimal innovation of learning media utilized during teaching and learning activities in the classroom. This study aims to develop comic learning media on negotiation text material for class X students. The research methodology uses research and development with the ADDIE model consisting of five stages, namely analysis, design, development, implementation, and evaluation. The population in the study were class X students of SMKS PAB 5 Klambir Lima with a sample size of 28 students. Data collection was carried out through observation, interviews, questionnaires, and documentation, then analyzed using a Likert scale, mean, and the N-Gain formula to obtain valid and accurate results. The results of the study indicate that the comics developed were declared very feasible by media experts 96%, language experts 96%, and material experts 92%. The level of practicality of the comics also obtained very practical results with teacher responses of 4.7 and students 3.30. In addition, the results of the effectiveness of comics show an increase in students' writing skills, with an average N-Gain of 81.35% in the effective category. This study shows that comics can be an alternative teaching material that supports the learning process and learning outcomes experience significant development.

This research is motivated by the lack of learning motivation of students in Catholic religious education learning at SDK Carmen Salles Weri, which is seen from the less than optimal joyful learning approach, making students at the school less motivated to learn. The purpose of this study was to determine how the implementation of the joyful learning approach in Catholic religious education learning can improve student learning motivation at SDK Carmen Salles Weri. The type of research used is qualitative with a descriptive approach. The results of the study stated that the implementation of the joyful learning approach in PAK learning can improve student learning motivation. The joyful learning approach carried out at SDK Carmen Salles Weri has been carried out well so that it increases student learning motivation.

This research aims to analyze the performance of West Java swimming athletes in the 100-meter breaststroke event. This analysis is crucial given the importance of race analysis in competitive swimming and the limited specific studies on the breaststroke at the regional level. Employing a descriptive quantitative approach, performance data from eight athletes (four male and four female) from the West Java Swimming Series 2025 were analyzed. The parameters measured included stroke count, stroke rate, stroke length, time per 10-meter segment, total race time, and speed per segment. The results indicate that DE (male) and AL (female) were the fastest overall swimmers. AL, in particular, demonstrated highly competitive performance, even outperforming several male swimmers. Analysis of split times revealed a progressive deceleration pattern from segment 1 to segment 4 in most athletes due to fatigue. However, DE and AL consistently maintained their speed in the final segments. In terms of stroke count, there was a tendency for an increase from SC 1 to SC 4, while the highest stroke rate was observed in SR 4. For stroke length, SL 1 had the highest average, and Velocity 1 recorded the highest average among the speed segments. Standard deviations indicated better performance consistency among male swimmers compared to female swimmers. 

The rapid growth of cloud computing has necessitated efficient and automated solutions for data management in cloud infrastructure. Manual data processing and transfer methods are prone to delays, errors, and inefficiencies, particularly in real-time applications. This study proposes a systematic approach to automate data processing and transfer using cron job, PHP script logic, and Cloud Panel integration. A MySQL database was designed with two tables: data_now for real-time data and data_one_hour for scheduled transfers at one-hour intervals. Php script were developed to automate data transfer logic, while cron job were configured on the Cloud Panel to execute these scripts at predefined intervals. The system was tested in a cloud environment, demonstrating error-free, hourly data transfers with significant improvements in efficiency, accuracy, and timeliness. Results showed that the automated system reduced manual workload, ensured real-time data consistency, and optimized resource utilization. This study provides a scalable and reliable framework for automating data workflows in cloud-based systems, offering practical solutions for industries such as healthcare, finance, and IoT. The findings contribute to the field of cloud automation by presenting a robust approach that can be readily implemented across various organizational infrastructures.

The development of tourism areas is an option that is expected to strengthen both economic potential and conservation efforts. The development of tourism areas is carried out through an integrated transformation of various natural and biological opportunities and assets. All of this requires the ability of the human resources in it. Therefore, this community service program is very much needed to optimize the Timpik Village Pokadarwis in increasing its potential as a tourist village area. Timpik Village is the largest village in Susukan District with beautiful natural panoramas of rice fields and hills with fertile soil types. In addition to potential natural resources, there are also human resources who have a high spirit to advance their village. The various cultures and arts that already exist add their own local wisdom value with the formation of the Tourism Awareness Group (Pokdarwis). However, behind all that, Pokdarwis has not been able to develop the existing tourism potential. Therefore, various mentoring actions are needed in creating a profile of the arts and culture owned by Timpik Village as local wisdom, optimizing the management of village social media, optimizing the use of tourist attractions, and developing the results and marketing of Timpik Village UMKM products.

This study aims to examine and analyze the influence of work stress and work environment on employee performance at PT Yamaha Motor Electronics Indonesia. The research involved 50 respondents selected using a purposive sampling technique, targeting employees who have worked for at least one year. Data collection methods included questionnaires, observation, and literature study. The data were analyzed using data quality tests (validity and reliability), classical assumption tests, multiple linear regression analysis, hypothesis testing (t-test and F-test), and the coefficient of determination (R²), all processed with the assistance of SPSS version 25.The results showed that, based on the partial t-test, the work stress variable had a negative and significant effect on employee performance with a t value of -7.862 > t table 2.011, while the work environment variable had a positive and significant effect with a t value of 5.543 > t table 2.011. Simultaneously, both variables significantly affected employee performance, as indicated by an F value of 43.229 > F table 3.20 and a significance value of 0.000. The Adjusted R Square value of 0.633 indicates that 63.3% of the variation in employee performance can be explained by work stress and work environment.