This study aims to examine the influence of profitability and firm size on financial distress  in companies operating within the consumer cyclicals sector listed on the Indonesia Stock Exchange during the 2021–2023 period. Financial distress  was assessed using the Altman Z-Score model. A quantitative approach was employed, utilizing purposive sampling to select a final sample of 101 companies. The analysis was conducted using panel data regression with a fixed effect model. The results indicate that profitability has a positive and statistically significant effect on financial distress , while firm size exerts a negative and significant influence. These findings suggest that companies with higher profitability are generally more resilient to financial distress , whereas larger firms may still be exposed to financial vulnerabilities if not managed effectively.

This study aims to analyze the effect of the frequency of board of commissioner meetings and the size of the board of commissioners on company value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative approach, this study utilizes secondary data obtained from the company's annual report. Of the total 94 companies listed on the IDX, the purposive sampling method was used to filter data according to certain criteria, resulting in 307 sample observations. The analysis was carried out using multiple linear regression with the help of SPSS software. The results of the study indicate that the size of the board of commissioners has a positive and significant effect on company value. Conversely, the frequency of board of commissioner meetings does not have a significant effect. This finding suggests that the composition and number of members of the board of commissioners have a more dominant role in creating company value, compared to how often meetings are held

This study aims to describe the level of resilience in former drug addicts and analyze its influence on their recovery and social reintegration process. Using a descriptive quantitative approach, data were collected through a questionnaire based on Grotberg’s theory consisting of 48 items. Five participants who had abstained from drugs for approximately two years were involved in this research. The results showed that most participants had high to very high levels of resilience. External factors such as family support and economic conditions, as well as internal factors like self-awareness and future-oriented motivation, significantly contributed to increased resilience. This study emphasizes the crucial role of resilience in helping former drug addicts endure challenging times and prevent relapse.

This study aims to analyze the digital marketing strategies implemented by clothing stores in the Telang area from a sharia economic perspective. In the digital era, business actors are required to adapt to technology, including in terms of promotion and marketing. The approach used in this study is descriptive qualitative, with data collection through observation, interviews, and documentation. The results of the study show that most business actors have utilized social media such as WhatsApp, Instagram, and Facebook Marketplace to market their products. The strategies implemented are mostly in line with the principles of sharia economics such as honesty (?idq), openness (tabligh), and amanah. However, some practices that are not in accordance with sharia are still found, such as the use of photos that do not match the original product (gharar) and excessive promotion (tadlis). The main inhibiting factors in the implementation of sharia digital strategies are limited digital literacy and infrastructure. Therefore, ongoing assistance and training in sharia-based digital marketing are needed to improve understanding and business practices in accordance with Islamic values.

Electronic Catalog Version 6 marks a significant advancement in Indonesia's government procurement system through comprehensive feature enhancements. This updated platform introduces key innovations, including a centralized product category management system that ensures standardization across all procurement processes. The system features enhanced notification capabilities, streamlined order management, and a transparent payment integration framework that facilitates seamless transactions. A notable addition is the integrated spending monitoring dashboard, which enables real-time tracking of procurement activities and supports efficient product management. The platform's successful implementation hinges on thorough stakeholder preparation and systematic user training programs. These improvements are specifically designed to optimize procurement efficiency and elevate public service quality, with a particular focus on strengthening the healthcare sector's procurement processes.

Breast cancer is cancer that forms in the cells of the breast. It is the most common cancer in women and the leading cause of cancer deaths in women worldwide. Breast cancer is usually divided into two types: benign, or usually called benign and malignant, or usually called malignant. Benign cancers are usually characterized by small, round, tender lumps. In the fields of medicine, finance, marketing, and social science, data mining is a popular tool for performing proven analysis. This study will compare K-Nearest Neighbor (KNN), Naive Bayes, and Decision Tree C4.5 approaches for classifying breast cancer. The problem of this research is which algorithm has a high level of accuracy that can be used with breast cancer datasets and can provide information about patterns or models for early detection of breast cancer. The results of the research conducted using CRISP-DM show that K-Nearest Neighbor (KNN) has the highest accuracy value with 97.14% and its AUC value is 0.976. The AUC value also showed excellent classification, with an AUC value between 0.90 and 1.00.

This research discusses the application of McKinsey's 7S model in increasing profitability at PT BPRS Karya Mugi Sentosa Surabaya. McKinsey's 7S model consists of seven main elements: strategy, organizational structure, operational system, leadership style, staffing, skills, and shared values. The research used a qualitative approach with direct observation methods, structured interviews, and in-depth data analysis to evaluate the effectiveness of the model. The results showed that the harmonization of the elements of McKinsey's 7S model contributed significantly to improving profitability, reflected in the increase in assets, growth in the number of customers, and stability of financial statements over the past five years. However, challenges such as HR adaptation to the new strategy and consistency of implementation are concerns that need to be addressed. This study concludes that the implementation of McKinsey's 7S model is able to encourage the strengthening of corporate strategy and competitiveness in the midst of intense competition in Islamic banking.

Masalah yang dihadapi oleh pelaku UMKM di Kelurahan Sendangmulyo Kecamatan Tembalang Kota Semarang adalah kurangnya pemahaman dan keterbatasan dalam pengelolaan keuangan usaha mereka. Banyak pelaku UMKM yang belum memahami konsep keuangan secara menyeluruh. Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk memberikan literasi keuangan kepada UMKM di Sendangmulyo yang terdampak oleh pandemi COVID-19. Pandemi ini menuntut UMKM untuk bertahan agar tidak mengalami kebangkrutan. Metode yang diterapkan dalam kegiatan ini adalah dengan memberikan pelatihan langsung melalui tutorial di lapangan, mengajarkan cara pembuatan laporan keuangan serta penerapan literasi keuangan. Diharapkan hasil dari kegiatan ini adalah UMKM di Sendangmulyo dapat memahami pengelolaan keuangan dengan baik, mampu menyusun laporan keuangan yang benar, serta memprediksi harga jual dan keuntungan produk yang mereka pasarkan

Environmental pollution and damage are increasing so this situation can disrupt human life. To overcome this problem, comprehensive efforts are needed in the form of strict and sustainable law enforcement by Pejabat Fungsional Pengawas Lingkungan Hidup (PPLH). One of the things PPLH did to form the professional organization was to hold the first Organisasi Profesi Pejabat Pengawas Lingkungan Hidup National Conference in 2023 online and offline on Wednesday, December 6, 2023, which appointed PT Genesia Dwi Mitra as the event organizer. This research aims to understand the process of organizing the 2023 Organisasi Profesi Pejabat Pengawas Lingkungan Hidup National Conference. The author applies a qualitative method by collecting data through participatory observation, documentation, and literature study. The findings show that PT Genesia Dwi Mitra has carried out the preparation and implementation stages of the event, referring to the terms of reference (ToR) provided by the client.

Salary reform as a structural improvement in a company’s compensation system is a widely applied strategy to enhance employee motivation and performance. Compensation policies that are responsive to employee needs are expected to create a work environment that supports productivity, where intrinsic motivation can be strengthened through fair and proportional rewards. This study aims to explore the extent of the influence of salary reform on improving employee motivation and performance within organizations by using a literature review method. Based on analyses of previous studies, it was found that salary reform not only plays a significant role in fostering employees' intrinsic motivation but also impacts the overall productivity of the organization. Reforms that include salary structure adjustments, performance-based incentives, and increased transparency in compensation management have proven effective in reducing disparities, enhancing loyalty, and improving workplace climate. These findings strongly imply that management should continuously develop adaptive compensation policies focused on employee needs and well-being, with the aim of optimally contributing to achieving the company’s strategic goals and enhancing organizational competitiveness.