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.

This study aims to analyze the process of state revenue from passport and visa services at the Makassar Class I Special TPI Immigration Office and its compliance with applicable regulations, identify obstacles faced by officers in recording and reporting state revenue, and evaluate the effectiveness of the use of technology in supporting reporting that ensures accountability and transparency. This study uses a qualitative descriptive method with a case study approach. Data were collected through interviews, observations, and documentation which were then analyzed thematically to obtain a comprehensive picture of the process, obstacles, and use of technology in reporting state revenue. The results of the study indicate that the process of state revenue from passport and visa services has been carried out according to regulations, but there are administrative and technical obstacles in recording and reporting. The use of information technology is quite effective in increasing accountability and transparency in reporting, although further development is still needed.

The transportation and logistics sector plays a vital role in supporting national economic growth. This study aims to analyze the effect of inflation and sales growth on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the period 2014–2024. The research method used is a quantitative approach with multiple linear regression analysis. The research sample consists of 7 companies selected through purposive sampling, resulting in a total of 77 observations. Financial performance is measured using the return on asset (ROA) indicator, while inflation and sales growth data are obtained from official sources. The results of the partial test indicate that inflation does not significantly affect financial performance, while sales growth has a positive and significant impact. These findings indicate that companies in this sector are able to manage the impact of inflation efficiently, but sales growth remains the primary factor driving profitability. The coefficient of determination shows that 28.8% of the variation in financial performance can be explained by inflation and sales growth. The implications of these research results highlight the importance of sales growth strategies to support financial performance, as well as the need for efficient management in addressing macroeconomic challenges such as inflation. This study provides empirical contributions to managerial decision-making in the transportation and logistics industry, while also filling a research gap in this sector during the post-pandemic period.

This study aims to analyze the effect of work life balance on job satisfaction, mediated by employee engagement among Generation Z employees at PT Kereta Api Indonesia (Persero) Daop 1 Jakarta. The research background is based on the increasing number of Gen Z employees who have unique characteristics, such as a preference for work-life balance and meaningful engagement at work. The research method used is quantitative with a survey approach, in which data were collected through questionnaires distributed to Gen Z employees at PT KAI Daop 1 Jakarta. Data analysis was performed using Structural Equation Modeling (SEM). The results show that work life balance has a positive and significant effect on employee engagement and job satisfaction. Furthermore, employee engagement is proven to mediate the effect of work life balance on job satisfaction. The implications of this research highlight the importance for companies to pay attention to work-life balance and enhance employee engagement in order to improve job satisfaction, especially for Generation Z employees. These findings are expected to serve as a reference for companies in designing adaptive human resource management strategies that suit the characteristics of the younger generation in the workforce.

This study aims to determine the effect of compensation and work discipline on teacher loyalty in the Samarinda City District. The research method used is quantitative, using observational and survey approaches. The sample comprised 93 respondents, consisting of teachers in the Samarinda City District. Data were collected via a questionnaire distributed through Google Forms using a Likert scale. The data were analyzed using SPSS for validity and reliability testing, classical assumption testing, multiple linear regression, t-test, and F-test as model fit tests (Goodness of Fit), as well as the coefficient of determination (Adjusted R²). The results indicate that both compensation and work discipline have a positive effect on teacher loyalty. Improvements in fair compensation provision and consistent enforcement of work discipline can enhance teachers’ loyalty to their employing institution. The model fit test (Goodness of Fit) shows that the regression model used in this study meets the criteria for adequacy and significance, making it suitable for predicting teacher loyalty.

This study aims to examine the effect of family ownership and institutional ownership on company performance. The population used in this study were companies included in the trade, services and investment sectors listed on the Indonesia Stock Exchange during the period 2021 to 2023. Through the purposive sampling method, 631 companies were obtained that met the requirements, namely publishing annual reports and sustainability reports and financial reports in rupiah currency during that period. After removing 441 outlier data from the total sample, the final number of companies used in the analysis was 138. The analysis technique applied in this study was multiple linear regression. Based on the results of hypothesis testing, it is known that family ownership and institutional ownership have a negative effect on company performance

Employee creativity plays a vital role in en5suring organizational success, particularly in the face of growing industrial competition. PT. Suri Tani Pemuka Lampung, operating in the aquaculture sector, must cultivate a workforce that is both creative and adaptable to change. However, enhancing employee creativity remains a challenge. This study investigates the influence of transformational leadership and knowledge management on employee creativity at PT. Suri Tani Pemuka Lampung. Using a quantitative approach, data were collected from 210 permanent employees across various divisions through a structured questionnaire. The data were analyzed using multiple linear regression with SPSS. The findings reveal that both transformational leadership and knowledge management have a positive and significant impact on employee creativity, with knowledge management showing a more dominant effect. The study implies that to boost employee creativity, organizations must strengthen their knowledge management systems—particularly in terms of documentation, training, and knowledge sharing. Furthermore, leaders should adopt an open, inclusive leadership style that nurtures creativity and supports employees in developing their innovative potential.

This study aims to analyze the influence of Total Assets Turnover (TATO) and Gross Profit Margin (GPM) on Capital Structure in metal and mineral sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. Capital structure is a crucial aspect of corporate finance as it relates to funding policy and financial risk. The research method employed is quantitative with a multiple linear regression approach. Data were obtained from the annual financial reports of the selected companies. The analysis results show that, partially, Total Assets Turnover has a negative and significant effect on capital structure, while Gross Profit Margin has a positive and significant effect. Simultaneously, both independent variables significantly influence the capital structure. These findings indicate that asset utilization efficiency and gross profitability play essential roles in determining capital structure policy. Therefore, company management is advised to continuously improve operational efficiency and profitability to achieve an optimal and sustainable capital structure.

This study aims to examine the compatibility of the classical fiqh muamalah contract (akad) concepts with contemporary Islamic financial products in Indonesia. Employing a normative qualitative approach, the research draws upon secondary sources including classical Islamic legal texts, DSN-MUI fatwas, regulations issued by OJK and Bank Indonesia, and related academic literature. The findings reveal that the essential elements of Islamic contracts such as ijab-qabul (offer and acceptance), clarity of the contract object (maḥal al-‘aqd), and the principles of justice and transparency are preserved in the design of modern Islamic financial products. Instruments such as murabahah, musyarakah mutanaqisah, and hybrid contracts like murabahah-wakalah and qardh-ijarah represent adaptive applications that meet market and regulatory needs while remaining within the ethical and legal framework of Islamic law. DSN-MUI fatwas serve as normative references to ensure shariah compliance, while OJK regulations provide the legal-operational framework. Nevertheless, challenges remain, particularly in the uneven capacities of shariah supervision between large banks and smaller financial institutions, as well as in the low level of public literacy regarding Islamic contracts. The study recommends strengthening the synergy between fatwa bodies and regulators, enhancing training and certification for shariah supervisory boards (DPS), and standardizing contract documentation to uphold the integrity of Islamic principles in the evolving financial landscape.

This study aims to determine the effect of work-life balance and work discipline on the loyalty of elementary school teachers in Samarinda City District. To achieve this goal, this study uses a quantitative approach involving 93 responded as a samples. Data collection techniques are carried out through observation, as well as distributing questionnaires to teachers. The data collected were analyzed using descriptive statistics. The results of the studies indicate that work-life balance and work discipline have a positive influence on the loyalty of elementary school teachers in Samarinda City District.