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.

Tujuan penelitian ini adalah untuk mengetahui hubungan antara tingkat keterampilan desain busana dengan hasil belajar desain kolase siswa SMK Pangeran Antasari dengan menggunakan hasil uji linearitas dengan taraf signifikansi 0,609 > signifikansi 0,05. Analisis pengaruh kemampuan mendesain busana terhadap kreativitas siswa dalam menghasilkan desain kolase yang sangat baik. Pada  hasil kualitas desain kolase yang dihasilkan oleh siswa berdasarkan tingkat kemampuan mendesain busana juga dapat dikatakan baik dan memuaskan. Untuk menjawab permasalahan penelitian tersebut, penelitian ini menggunakan metode campuran yaitu menggabungkan teknik penelitian kualitatif dan kuantitatif, dengan menggunakan sampel sebanyak 30 siswa SMK Pangeran Antasari.

The bribery case involving an auditor from the West Java regional office of the Audit Board of Indonesia (BPK), who accepted a bribe to manipulate financial reports in order to obtain an unqualified opinion (WTP) in 2022, has raised concerns about the audit quality of both the audit institution and the government. This study aims to analyze the influence of independence, competence, and work experience on audit quality, with auditor ethics as a moderating variable. The study used a questionnaire as the primary data collection method and SPSS software to conduct quantitative research methods, primarily multiple linear regression and moderation regression tests. The purposive sampling technique used resulted in 65 respondents who met the criteria. The research findings indicate that independence and competence have no effect on audit quality, while work experience has a significant effect on audit quality. It is also concluded that auditor ethics does not moderate the relationship between independence and audit quality, competence and audit quality, nor the relationship between auditor experience and audit quality.

This study examines the potential of productive waqf as an alternative financing mechanism for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia within the framework of Islamic business law. Amid limited access to conventional financing due to administrative and interest-based barriers, productive waqf emerges as a sharia-compliant and socially inclusive solution. Using a qualitative-descriptive method through library research, the study analyzes literature from academic sources and waqf institutions. The findings show that productive waqf not only offers capital assistance but also empowers MSMEs through training, infrastructure, and fair financing schemes. This financing model aligns with Islamic principles such as justice, prohibition of riba and gharar, and public benefit (maslahah). Successful implementations by institutions like Dompet Dhuafa and Bank Wakaf Mikro demonstrate its effectiveness in increasing business capacity, income, and job creation. The study concludes that productive waqf can significantly contribute to sustainable and equitable economic development when supported by strong regulation, professional nazhir management, and broader public awareness.Keywords: Islamic business law, MSMEs, productive waqf, alternative financing, sharia economy

Tanjak Palembang, as a cultural heritage typical of South Sumatra, has high historical and aesthetic value. Although it was once only worn by the nobility, now tanjak has become part of the cultural identity that can be worn by anyone. In the digital era, marketing of traditional cultural products such as tanjak faces challenges from modern products and consumer accessibility. This study aims to analyze the optimal strategy in utilizing e-commerce platforms, such as Tokopedia, Bukalapak, and Blibli, to increase the appeal, sales, and preservation of the Palembang tanjak culture. The research method used is qualitative descriptive, with primary data collection through interviews and observations, as well as secondary data from literature and industry reports. The results of the study indicate that the use of e-commerce platforms significantly expands market reach and increases brand awareness of the Palembang tanjak. However, business actors also face challenges such as tight price competition and lack of knowledge in digital marketing. Therefore, the right strategy is needed, including training for MSMEs and improving the quality of digital content. Overall, e-commerce optimization has proven effective in increasing the marketing of Palembang tanjak, with the hope of collaboration between business actors, the government, and e-commerce platforms to support the development of local products.

The rapid development of information and communication technology demands the education sector to strengthen digital literacy, particularly in mastering computer networks. Observations at SMK Taruna Bakti Baturraden revealed that 10th-grade students face difficulties in understanding basic network concepts such as topology, hardware, IP addresses, and the use of Cisco Packet Tracer. This study aims to measure the effectiveness of interactive teaching methods in improving students' understanding. The activities were carried out through stages including observation, module preparation, delivery of interactive materials, and evaluation. The learning process involved participatory presentations, discussions, and hands-on simulations. Evaluation was conducted using quizzes and student reflections. The results showed a significant increase in students' understanding of networking concepts and enthusiasm in learning network technologies. Furthermore, the activity enhanced students' digital literacy through a practical approach and the use of simulation applications. These findings indicate that interactive teaching methods are effective in improving computer network comprehension and can serve as a replicable digital literacy-based learning model in other vocational schools.

The rapid digital transformation has significantly impacted Micro, Small, and Medium Enterprises (MSMEs), shifting consumer behavior towards online product search. This presents both challenges and opportunities for the snack industry, which faces intense competition. This study addresses the limited empirical research on digital channel effectiveness in the fast-moving snack sector. The research aims to examine the e-commerce and digital marketing strategies of "Eat Mee" chocolate dumplings and evaluate their contribution to business development. Using a qualitative descriptive approach with a case study method, the research focused on "Eat Mee" in Serang, Banten, utilizing participatory observation and sales data from June 2025. Findings indicate that while e-commerce positively impacts sales, offline channels (Cash on Delivery) still dominate (Rp358,000 vs. Rp105,000 from Shopee), with no transactions via the personal website. This highlights the importance of consistent promotion and internal operational readiness alongside digital platforms. The study concludes that "Eat Mee" needs to optimize its digital marketing strategies for broader market reach while maintaining strong offline sales.

Pandhalungan Local Wisdom is one of the courses offered by Muhammadiyah Jember University's Indonesian Language and Literature Education Study Program. Learning in this course has various challenges due to its newness, one of which is the lack of textbooks. This study aims to conduct a needs assessment of the textbooks for the course. The goals are to describe the competency criteria, student characteristics, student evaluation against the course, and subject matter suggestions for the course textbook. The results show that the characteristics of students are: 1) the average age of 20–21 years, which is classified as young adults; 2) knowledge of Pandhalungan: high category 50.11%, medium 32.33%, and low 17.56%; 3) perception of the benefits of course learning: very important 32.44%, quite important 52.22%, less important 15.34%; and 4) learning motivation: high 69.13%, medium 21.85%, low 9.02%. It is also concluded that the recommended subject matter for this textbook is eight topics: 1). Pandhalungan Culture and Identity; 2). Pandhalungan Cultural History.) Pandhalungan Art and Cultural Expression; 4) Pandhalungan Traditions and Rituals 5) Pandhalungan Cultural Diversity 6) Changes and Dynamics of Pandhalungan Culture 7) Preservation of Pandhalungan Culture; and 8) Culture and Communication of Pandhalungan Society

Social fragmentation within community organizations in Kampung Bojong, Bojongsari Village, Kedungwaringin Subdistrict, Bekasi Regency, has led to social polarization that hinders community cohesion and inclusive participation. This study aims to formulate strategies for strengthening collaboration to build inclusive and equitable organizations. The method used is a qualitative approach with a participatory case study design. Data was collected through participatory observation, in-depth interviews, and focused group discussions (FGDs), using purposive sampling techniques. Analysis was conducted thematically, and validity was ensured through triangulation and member checking. The results indicate that social polarization encompasses aspects of power, age, politics, economics, geography, and symbolism, reflected in exclusion, information inequality, and weak communication. Factors contributing to low collaboration include lack of trust, dominance of central figures, and limited member capacity. Interventions were implemented through a community-based action research model involving dialogue facilitation, collaborative training, and organizational strategy mentoring. Evaluations showed increased cross-group participation, the formation of communication forums, and reduced social tension. This study contributes practically and theoretically to building resilient organizations through participatory and transformative approaches.

Kegiatan pengabdian masyarakat ini bertujuan untuk membangun jiwa kewirausahaan pada 30 remaja binaan SOS Children's Village Banda Aceh melalui program pelatihan intensif satu hari. Pelaksanaan kegiatan menggunakan pendekatan partisipatif yang menggabungkan metode ceramah interaktif dan workshop keterampilan praktis, dengan materi utama berupa motivasi kewirausahaan dan pengenalan peluang usaha. Hasil evaluasi menunjukkan keberhasilan program dalam meningkatkan motivasi peserta, dimana 90% remaja menyatakan antusiasme tinggi untuk memulai usaha mandiri setelah mengikuti pelatihan. Namun demikian, teridentifikasi beberapa kendala utama seperti kurangnya pemahaman dasar tentang mekanisme berusaha, keraguan akan kemampuan diri, serta kebingungan dalam menentukan langkah awal memulai bisnis. Faktor pendukung utama adalah semangat dan keterlibatan aktif peserta selama proses pelatihan. Program ini berhasil memperkenalkan berbagai peluang usaha potensial seperti usaha kuliner rumahan, jasa fotografi kreatif, serta kerajinan tangan berbahan lokal. Temuan ini mengindikasikan bahwa meskipun motivasi telah berhasil dibangun, diperlukan pendampingan lebih lanjut untuk mengkonversi semangat tersebut menjadi aksi nyata. Untuk kegiatan serupa di masa depan, disarankan untuk mengembangkan program lanjutan berupa pendampingan intensif, akses permodalan, serta pembentukan jejaring usaha guna memastikan keberlanjutan usaha yang dirintis peserta. Hasil program ini memberikan kontribusi penting dalam pengembangan model pembinaan kewirausahaan bagi remaja marginal.