Research on national banking using the Altman’s Z-Score analysis technique has been relatively extensive, but studies focusing specifically on banks indexed to SRI-KEHATI remain limited. The SRI-KEHATI Index is known as a benchmark for companies with strong sustainability, social responsibility, and good governance practices. This study aims to analyze the health trends of banks listed in the SRI-KEHATI Index during the 2015–2024 period by applying the second modified Altman’s Z-Score model (1993), which is widely recognized as a reliable indicator for assessing a company’s financial stability and risk of bankruptcy. The findings indicate that the overall Altman’s Z-Score trend of major banks within the SRI-KEHATI Index shows stability and a consistently healthy financial condition throughout 2015–2023. However, in 2024 there is a notable decline that requires further examination to determine whether it is caused by market fluctuations, structural challenges, or accounting adjustments. Despite this decrease, the overall financial health of the banks remains categorized as very good according to Altman’s model. The average Z-Score for all four banks analyzed is 6.457, which is well above the threshold of 2.6, indicating no significant bankruptcy risk. When evaluated individually, BMRI stands out as the healthiest with a Z-Score of 13.879, followed by BBNI with 5.971, BBRI with 3.175, and BBCA with 2.801. These results confirm that all four banks remain in a safe financial zone during the 2015–2024 period. Furthermore, the study’s four hypotheses are proven, reinforcing the argument that SRI-KEHATI indexed banks maintain strong financial resilience even amid post-Covid-19 challenges.

Work loyalty is a fundamental pillar in human resource management that plays a critical role in sustaining organizational development and enhancing employee productivity. This study aims to explore and analyze the strategies implemented by PT. Bank BTPN Syariah MMS Rantau Rasau in maintaining employee loyalty, particularly among Community Officers who serve as the frontline representatives of the bank in delivering services directly to local communities. The research adopts a descriptive qualitative approach using in-depth interviews and documentation as data collection techniques. The findings reveal that work loyalty can be fostered through several strategies, including equitable and measurable reward systems, regular and relevant training, structured career development, and appropriate compensation and performance-based incentives. Additionally, leadership support and effective two way communication between management and employees play a crucial role in cultivating a sense of ownership and emotional attachment to the organization. These strategies significantly contribute to strengthening employee commitment, dedication, and the willingness to stay and grow with the company, ultimately leading to increased productivity in both quantitative target achievement and qualitative service delivery. This study offers practical implications for the development of human resource management policies in the Islamic banking sector and serves as a reference for other organizations facing similar challenges in maintaining employee loyalty and improving productivity. A comprehensive understanding of loyalty strategies enables organizations to build a sustainable and productive work environment.

The study aims to determine the condition of discipline and efforts to enforce discipline, such as discipline in work attendance, complying with all regulations in work procedures, obeying superiors, being aware of all work and having a sense of responsibility. The type of research applied in this study is an analysis using a descriptive method that relies on a qualitative approach. Data collection techniques are carried out through observation and interviews. For the research subjects interviewed for data collection, they are employees of the Malang Regency DPRD Secretariat. The data analysis technique used is the Miles & Huberman method, which involves data reduction, data presentation, and drawing conclusions. The results of the study show that work discipline is very important to support employee success. The purpose of the work needs to be in line with the plan, both in terms of discipline in work attendance, complying with regulations in work procedures, obeying superiors, being aware of all work and having a sense of responsibility. The work discipline of state civil servants at the Malang Regency DPRD Secretariat shows quite good results, although there are still some violations of work discipline that occur, therefore work discipline must still be improved.

This research aims to examine the effect of the Debt to Equity Ratio (DER) on the stock value of PT. Ramayana Lestari Sentosa Tbk during the 2019-2023 period. Using quantitative analysis with dependent data obtained from the Indonesia Stock Exchange, the analysis shows that the company's DER was within a moderate range (35%-42%) throughout the study period. The results indicate a negative correlation between DER and stock prices; however, the effect is not significant when viewed partially. The decline in DER in 2023 reflects the company's efforts to strengthen its capital structure and reduce dependence on debt. These findings are expected to enhance investors' knowledge and support the company's operations in developing future financial and investment strategies.
 
 

Minimnya atensi wajib pajak terhadap sosialisasi telah dicoba oleh fiskus pajak menimbulkan kecenderungan wajib pajak buat tidak patuh dalam penuhi kewajiban perpajakannya. Diperlukan banyak profesi konsultan pajak karena masih minimnya konsultan pajak dalam menangani banyaknya wajib pajak dalam melaporkan kewajibannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan perpajakan, norma subjektif, dan penghargaan finansial terhadap minat berkarir mahasiswa menjadi konsultan pajak dengan self efficacy sebagai variabel moderasi. Metode dalam penelitian ini adalah kuantitatif. Sampel dipilih secara purposive sampling dengan jumlah responden sebanyak 127 orang yang memenuhi kriteria tertentu. Responden yang menjadi subjek penelitian adalah mahasiswa Universitas Hayam Wuruk Perbanas Surabaya, UPN Veteran Jawa Timur, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya. Analisis data dilakukan dengan menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan, norma subjektif, dan penghargaan finansial berpengaruh signifikan terhadap minat karir mahasiswa menjadi konsultan pajak. Self efficacy memperkuat pengetahuan perpajakan, Self efficacy memperlemah norma subjektif, self efficacy tidak memoderasi penghargaan finansial pada minat karir mahasiswa menjadi konsultan pajak.

of reproductive age, characterized by insulin resistance (IR), anovulation, and hyperandrogenism, often leading to infertility. Metformin is the first-line therapy used. However, inositol, especially myo-inositol (MI) and D-chiro-inositol (DCI), have shown promising therapeutic potential. Direct comparison and optimal efficacy of both still require a comprehensive review. Objective: This systematic review aims to evaluate the efficacy of inositol (as monotherapy or in combination) compared with metformin, placebo, or no intervention, in improving reproductive, hormonal, and metabolic outcomes in women with PCOS. Methods: Conducted according to PRISMA guidelines, a systematic literature search was conducted in Pubmed and Ebsco databases for randomized controlled trials (RCTs) published in the last 10 years. Studies evaluating inositol and/or metformin in women with PCOS and reporting reproductive, hormonal, or metabolic outcomes were included. Study selection and data extraction were performed independently by five reviewers. Results: Six randomized controlled trials (RCTs) were included in this review. Metformin consistently showed improvements in insulin resistance and androgen levels. Myo-inositol also demonstrated efficacy in improving metabolic and hormonal parameters, as well as reproductive outcomes, often with a better tolerability profile, especially as monotherapy. The combination of metformin and myo-inositol has shown potential improvements in some reproductive functions (such as live birth rate) compared to metformin alone in some studies. However, other studies have shown comparable or superior efficacy of myo-inositol monotherapy with fewer side effects. Adjuvant therapies such as dexamethasone or calcium/vitamin D have shown benefits in certain subpopulations. Conclusions: Both inositol (especially myo-inositol) and metformin have significant therapeutic roles in the management of PCOS. Metformin remains an important intervention for metabolic dysregulation and hyperandrogenism. Inositol appears to be an effective and often better tolerated alternative, with significant reproductive benefits. The choice of therapy should be individualized based on patient phenotype and treatment goals.
 

This study investigates the impact of product quality, price, and brand image on the purchasing decisions of Wardah facial moisturizer among female students at the Faculty of Economics and Business, University of Lampung. Wardah was selected due to its popularity among young consumers and its reputation as a halal-certified brand offering affordable, high-quality products. Using a quantitative survey method, data were collected from 115 respondents who had purchased the product at least three times. The analysis, conducted through multiple linear regression, reveals that product quality, price, and brand image significantly influence purchase decisions both individually and simultaneously. These results highlight the importance of these factors in consumer decision-making and offer practical insights for cosmetic companies, especially Wardah, in crafting marketing strategies tailored to the preferences of young consumers. Additionally, the findings contribute to the growing body of marketing literature on cosmetic products in the Indonesian context.

This research aims to analyze cash turnover, receivables turnover and inventory turnover on profitability in textile and garment subsector companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 to 2023. This research uses quantitative methods. The population of this research is all textile and garment subsector manufacturing companies listed on the IDX. The sample in this study used purposive sampling totaling 16 textile and garment subsector manufacturing companies listed on the IDX. The data collection technique in this research uses secondary data. Data analysis used the classic assumption test, then multiple linear regression analysis was carried out, and continued with hypothesis testing using the SPSS version 25 software program. The results of this research show that cash turnover and accounts receivable turnover have no effect on profitability. Meanwhile, inventory turnover affects profitability. Simultaneously cash turnover, accounts receivable turnover and inventory turnover together influence profitability
 

The construction of the pier at Pasir Kuning Beach, Tempilang, West Bangka Regency, Bangka Belitung Islands, aims to improve access and facilities for visitors. The beach is famous for its yellow sand beauty and distinctive cultural attractions, such as the tradition of the Ketupat War. The planned pier will support tourism activities by providing facilities for tourist boats and improving safety in shipping. This study evaluates the technical and topographic aspects needed to determine the most appropriate location of the pier. By taking into account factors such as tides, waves, and currents, the optimal location for the construction of the pier was successfully identified. This study uses a quantitative descriptive method with secondary data collection and financial analysis involving parameters such as Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (BCR), and Payback Period (PP). The results of the analysis show that this project is financially feasible, with an NPV of IDR 2,664,366,232.32 (10% discount) and IDR 1,583,944,003.86 (15% discount), IRR of 13.1%, BCR of 1.4, and a payback time of 2.8 years. In addition, the project is expected to boost local economic growth through increasing the number of tourists and promoting local culture. Overall, this initiative not only focuses on the development of physical infrastructure but also on the development of tourism potential and the preservation of local culture, thus providing long-term benefits to the surrounding community.
 

Slogan is short word or phrase that is easy to remember. The current researcher spotted 32 slogans from the regencies in Central Java Province. These slogans has been displayed by using descriptive analysis. The writer employed chosen sampling in exploring the regional slogans as the main data. Obediently, the researcher concluded that the findings of this research was mostly regional places in Central Java Province injected the term of ecofriendly spirit in their slogans. The findings researcher found that 23 regencies intelligibly announced eco-friendly concepts in their slogans and jargon while nine regencies did not comprehensibly state their eco-friendly projects. Furthermore, the researcher detected four common hopes and missions in which their eco-friendly programs as like Bersih/Unspotted, Sehat/Vigorous, Rapi/Immaculate, Indah/Aesthetic, and Nyaman/Comfy. Besides, there would be three specific eco-friendly terms in detectable slogans such as Asri/Far from Air Pollution, Hijau/Green, and Lestari/Everlasting. Last, the researcher hoped that every regency in Indonesia injected eco-friendly principles in their mottos and urban planning to realize ecology persistence in Bumi Pertiwi, Indonesian Country.