This study examines the effect of leverage on the profitability of PT Pabrik Kertas Tjiwi Kimia Tbk during the 2020–2024 period. Using a causal research method with secondary data obtained from financial reports published on the Indonesia Stock Exchange (IDX), the study analyzes the relationship between Debt to Equity Ratio (DER) as the leverage indicator and Return on Assets (ROA) as the profitability indicator. The results indicate a significant negative relationship between leverage and profitability. Increased DER is associated with a decrease in ROA, suggesting that excessive debt reduces financial performance due to higher interest costs and financial risks. This study contributes to the understanding of leverage's impact on profitability in the manufacturing sector, offering valuable insights for corporate management, investors, and academics. Recommendations include enhancing operational efficiency and optimizing debt management strategies to improve long-term profitability

Truth and responsibility are fundamental ethical principles that shape leadership practices in corporate settings. This study explores the philosophical foundations of truth and responsibility and their applications in leadership ethics within organizations. Using a systematic literature review approach, the research synthesizes findings from various philosophical schools, such as deontology, utilitarianism, and virtue ethics, to examine how leaders can navigate ethical dilemmas, foster integrity, and build trust. The results reveal that embracing truth and accountability enhances decision-making processes, strengthens organizational culture, and mitigates ethical risks. This study highlights the significance of philosophical reflection in addressing modern leadership challenges, particularly in fostering transparency and ethical responsibility in complex business environments. Future research should focus on integrating these principles into leadership development programs to promote sustainable and ethical organizational growth.

The crucial role that creativity and innovation play in fostering entrepreneurial success is examined in this study. Entrepreneurs must not only stay relevant but also promote sustainable growth in a fiercely competitive and quickly evolving business environment. Creativity and innovation are essential components that set successful companies apart from those that find it difficult to adjust. Despite their significance, little is known about the direct effects of these two ideas on entrepreneurial outcomes, especially for small and medium-sized businesses (SMEs). The goal of this essay is to present a thorough examination of the elements that affect creativity and innovation in entrepreneurship, looking at how they interact and how they affect long-term company performance. The study also identifies the obstacles that prevent inventive and creative processes in business endeavors and provides actionable suggestions for entrepreneurs to improve these areas of their operations. This study aids in the creation of fresh theoretical frameworks and useful methods for entrepreneurship by pinpointing the primary forces behind creativity and innovation. The results highlight how important it is to develop a creative and inventive attitude since it is necessary to get a competitive edge and maintain long-term company success in the fast-paced global market of today.