This article aims to conduct a systematic literature review of empirical and theoretical studies of the last five years (2020–2024) that discuss the relationship between financial performance and company value in various countries. The study summarizes the most commonly used financial performance indicators, such as ROA, ROE, EPS, and NPM, and evaluates their contribution to a company's value. In addition, this article analyzes the consistency and variation of research results based on methodology, geographic location, industry type, and theoretical approaches such as signal theory, agency, and stakeholders. The literature selection process is carried out through reputable databases (Scopus, Web of Science, ProQuest) with certain inclusion criteria. The results of the review show that internal factors such as CSR, ESG, green innovation, and risk management generally have a positive effect on the company's performance and value, depending on the context of implementation. This article is expected to be a critical and useful reference for future researchers in developing similar studies.

The development of information and communication technology (ICT) has brought major changes to the world of education, especially in terms of the media used to support the teaching and learning process. The use of ICT-based media offers various advantages, such as fast access to information, more interesting learning materials, and a more flexible and personalized approach. This article aims to analyze the role of ICT-based media in improving student learning outcomes. In this discussion, it is explained how the use of ICT can enrich learning experiences, increase student motivation, and support more collaborative and independent learning. Even though there are various benefits, this article also identifies several challenges faced in implementing ICT-based media, such as gaps in technology access, limited infrastructure, and a lack of digital skills among teachers and students. Based on this analysis, this article concludes that although ICT-based media has great potential to improve learning outcomes, the success of its implementation is very dependent on infrastructure readiness, training for teachers, and awareness of the importance of technology integration in the education curriculum. For this reason, there needs to be a more planned strategy and support from all parties to maximize the use of ICT in education

Public Street Lighting (PJU) plays an important role in transportation infrastructure, especially at night. Currently, complaints about PJU damage are only made using social media. This research designs and builds a web-based PJU complaint system with real-time notifications via WhatsApp in Pemalang Regency. Data was collected through interviews, observations, and questionnaires. This system is built with PHP and MySQL, with WhatsApp notification integration to ensure accurate and real-time complaint information. The system trial involved the community, showing the system's effectiveness in increasing reporting efficiency and officer response. The system provides easy online reporting and real-time notifications via the website and WhatsApp. This system is expected to improve community services and PJU management. The results can be a reference for the development of similar systems in other areas.

Fruit flies remain a persistent threat to horticultural production, especially in tropical regions where seasonal shifts can significantly affect their population dynamics. This study investigated the species composition, diversity, and environmental drivers of fruit fly populations infesting Capsicum annuum and Solanum lycopersicum over a one-year period in Batu City, Indonesia. Using weekly sampling across four seasonal phases—dry-to-rainy transition, rainy season, rainy-to-dry transition, and dry season—fruit fly specimens were collected, reared, and identified. Environmental variables, including temperature, humidity, rainfall, light intensity, and pesticide application frequency, were monitored and analyzed in relation to fruit fly abundance using Principal Component Analysis (PCA) and multiple linear regression. A total of four species were recorded: Bactrocera carambolae, Bactrocera dorsalis, Atherigona sp, and Silba sp, with the latter representing a new regional record for East Java. Population peaks occurred during the rainy season and its transitional periods, while significant declines were observed during the dry months. Regression models revealed that temperature and humidity supported population growth, whereas pesticide use had a consistently suppressive effect—particularly for B. dorsalis and Atherigona sp. However, the models explained only 20–50% of the variation, suggesting that additional ecological factors may be at play. These findings deepen our understanding of fruit fly ecology in tropical systems and highlight the importance of integrating climatic and agronomic data in pest management strategies. The discovery of Silba sp. further enriches current biogeographical knowledge and signals the need for adaptive, interdisciplinary approaches to sustainable pest control.

This study aims to determine the application of Intellectual Property Rights in the franchise agreement on the Chemical Joss Clean Product Franchise contract and the legal consequences if there is a breach of contract on the Chemical Joss Clean Product Franchise. The innovative and environmentally friendly "Chemical Joss Clean" product is highly dependent on the protection of intellectual property rights (IPR) such as copyright, trademarks, patents, and trade secrets. To prevent unauthorized use, this study highlights the importance of the franchise agreement as a legal protection tool for the parties involved, and can sue legally if there is a violation, thus providing a sense of security and legal certainty between PT. Muhandas Citra Cemerlang as the franchisor and Franchisee CV. Damar Luhur Abadi as the recipient of the Franchise regarding the implementation of the franchise agreement. The urgency of the research is to ensure the success and sustainability of the franchise business. The research method uses juridical law with qualitative data analysis. The results of this study are the Franchise Agreement between PT. Muhandas Citra Cemerlang and CV. Damar Luhur Abadi has fulfilled the elements contained in Article 1320 of the Civil Code so that the agreement that has been established will bind both parties and become law for both parties. Points concerning IPR are regulated in Article 12 of Intellectual Property Rights in the Joss Clean product business partner agreement letter. The supervision mechanism from the franchisor to ensure that franchisees comply with the provisions related to the IPR of Joss Clean products, both PT. Muhandas Citra Cemerlang and CV. Damar Luhur Abadi have committed to jointly maintaining and supervising the use of the Joss Clean brand in accordance with the applicable agreement.
 
Abstrak
Penelitian ini bertujuan untuk mengetahui penerapan Hak Kekayaan Intelektual dalam perjanjian waralaba pada kontrak waralaba (Franchise) Produk Chemical Joss Clean dan akibat hukum apabila terjadi wanprestasi pada kontrak Franchise Produk Chemical Joss Clean. Produk "Chemical Joss Clean" yang inovatif dan ramah lingkungan sangat tergantung pada perlindungan hak kekayaan intelektual (HKI) seperti hak cipta, merek dagang, paten, dan rahasia dagang. Untuk mencegah penggunaan yang tidak sah, penelitian ini menyoroti pentingnya perjanjian franchise sebagai alat perlindungan hukum bagi para pihak yang terlibat, dan dapat menuntut secara hukum jika terjadi pelanggaran, sehingga memberikan rasa aman dan kepastian hukum antara PT. Muhandas Citra Cemerlang selaku franchisor dan Franchisee CV. Damar Luhur Abadi selaku penerima Franchise mengenai pelaksanaan perjanjian waralaba (Franchise). Urgensi penelitian untuk menjamin keberhasilan dan kelangsungan bisnis franchise. Metode penelitian menggunakan hukum yuridis dengan analisis data kualitatif. Hasil penelitian ini adalah Perjanjian Waralaba antara PT. Muhandas Citra Cemerlang dan CV. Damar Luhur Abadi telah memenuhi unsur-unsur yang terdapat pada Pasal 1320 KUHPerdata sehingga kesepatakan yang telah terjalin akan mengikat kedua belah pihak dan menjadi hukum bagi kedua belah pihak. Poin-poin yang menyangkut HKI diatur dalam Pasal 12 Hak Kekayaan Intelektual pada surat perjanjian mitra bisnis produk Joss Clean. Mekanisme pengawasan dari pihak franchisor untuk memastikan penerima waralaba mematuhi ketentuan terkait HKI produk Joss Clean baik pihak PT. Muhandas Citra Cemerlang dan CV. Damar Luhur Abadi sudah berkomitmen untuk bersama-sama menjaga dan melakukan pengawasan penggunaan merek Joss Clean sesuai perjanjian yang berlakuCemerlang dan CV. Damar Luhur Abadi sudah berkomitmen untuk bersama-sama menjaga dan melakukan pengawasan penggunaan merek Joss Clean sesuai perjanjian yang berlaku.

This research aims to develop interactive learning media based on android with iSpring Suite 9 which is feasible and effective in the learning process of Chassis Maintenance and Power Transfer. The type of research used is development research (Research & Development) using the ADDIE development model which has 5 stages namely Analysis, Design, Development, Implementation and Evaluation. The results of the research in the feasibility test of interactive learning media based on media validation by media experts obtained a score of 3.70 in the ‘very feasible’ category, learning design experts obtained a score of 3.71 in the ‘very feasible’ category, and material experts obtained a score of 3.96 in the ‘very feasible’ category. The results of the one to one trial of students obtained a score of 3.50 with the category ‘very feasible’, the small-scale trial of students obtained a score of 3.65 with the category ‘very feasible’, and the large-scale trial of students obtained a score of 3.71 with the category ‘very feasible’. The results of the research in the effectiveness test of interactive learning media are known based on the results of the pre-test and post-test there was an increase in value of 41.29, as well as the average N-Gain value of 0.77 in the high category with a percentage of 76.56% in the effective category. So it can be concluded that android-based interactive learning media using Ispring Suite 9 is very feasible to use as a learning media and effective to use because it can improve student learning outcomes in Chassis Maintenance and Power Transfer subjects in class XI TKR SMK Negeri 1 Percut Sei Tuan.

This study aims to analyze the relationship between individual behavior in the implementation of e-government and the implementation of e-budgeting to support the principle of transparency of the Regional Revenue and Expenditure Budget (APBD) and achieve good governance. E-government as a digital transformation in the government sector aims to improve efficiency, transparency, and accountability in the management of public administration. However, its success is highly dependent on individual behavior, including acceptance and adaptation to technology. E-budgeting, as one form of e-government implementation, is designed to increase transparency by providing easy and real-time access to the public regarding information on the use of the APBD. This study uses a literature study approach by reviewing various scientific articles and related documents from 2020 to 2024. The results of the study show that individual behavior, such as digital literacy and attitudes towards technology, play an important role in determining the success of e-government and e-budgeting. Although e-budgeting is able to increase transparency, challenges such as resistance to change, limited infrastructure, and low public trust in the government remain significant obstacles. Therefore, strategic steps such as community empowerment through digital literacy, increasing human resource capacity, and more effective communication between the government and the community are needed to ensure the success of this system. This research is expected to be a theoretical basis in developing a more effective e-government and e-budgeting implementation strategy in the future.

This study aims to explore the perceptions and preferences of ordinary workers in Jakarta regarding pension funds as a means of old-age financial planning. The research employs a survey method involving 100 respondents from various informal and formal employment sectors categorized as ordinary workers. The study focuses on three main aspects: ownership of pension savings, ability to contribute to pension funds, and the method of access preferred for purchasing pension products. The findings reveal that 64% of ordinary workers currently do not possess any retirement savings, indicating a lack of awareness or prioritization of long-term financial planning. Additionally, 77% of respondents reported that they are only capable of saving Rp. 500,000 or less per month for retirement purposes, which reflects limited financial capacity and competing daily financial needs. Furthermore, the survey found that 51% of respondents showed a preference for purchasing pension funds online, suggesting a growing acceptance of digital platforms in financial decision-making. Despite the evident need for future financial security, the overall perception and preference toward pension funds remain low among ordinary workers. This is mainly due to a lack of awareness, insufficient income, and a perceived complexity in accessing and understanding pension products. To improve participation rates, the study recommends the implementation of widespread and continuous education campaigns on the importance of retirement planning, particularly targeting low-income workers. Moreover, enhancing digital access to pension fund products can significantly boost inclusion by simplifying the purchasing process. The study concludes that pension funds, if properly promoted and made accessible, have the potential to become a viable instrument for ensuring income continuity for workers in their retirement years.

The rapid development of Artificial Intelligence (AI) technology particularly in the forms of deepfakes and voice cloning has significantly impacted the lives of Indonesians. While AI offers various conveniences and innovations, it also poses serious threats, especially the misuse of digital identities for commercial purposes. This study aims to analyze the adequacy and effectiveness of Indonesia's criminal law, particularly the Indonesian Criminal Code and Law No. 11 of 2008 on Electronic Information and Transactions (ITE Law), in addressing AI-based digital identity crimes. Using a normative juridical approach, this research finds that current legal frameworks do not specifically regulate AI-related offenses. As a result, perpetrators often exploit legal and technological loopholes to avoid prosecution. The consequences of these crimes are far-reaching, including financial losses, reputational damage, and psychological trauma for victims. The study recommends revising the ITE Law, strengthening personal data protection, forming an AI-based digital forensics task force, and fostering cross-sectoral collaboration to combat digital identity crimes without stifling technological innovation.

The popularity of futsal continues to increase among teenagers, but many players have not mastered basic skills and also lack physical abilities, which has an impact on playing skills on the field. This study aims to analyze the effect of circuit training modifications to improve futsal playing skills in futsal extracurricular students at SMA Negeri 19 Garut. The research method used was an experiment with a One group pre-test post-test design. The sample consisted of 20 students who were members of the SMAN 19 Garut futsal extracurricular. The instrument used was a futsal playing skills test using the General Performance Assessment Instrument (GPAI). The results showed an increase in the average general performance score with the results of the Asymp. (2-tailed) = 0.403 <? = 5% = 0.05 (significant). Based on these results, it can be concluded that circuit training modifications can improve futsal playing skills.