Consumer non-cyclical companies represent a stable sector that provides essential goods and services, often attracting investors seeking long-term, low-volatility opportunities. This study investigates how financial strategies—specifically window dressing and leverage—influence investment decisions in 68 consumer non-cyclical companies listed on the Indonesia Stock Exchange for the period 2019–2023. Investment decisions are measured using two key valuation indicators: Price to Book Value (PBV) and Price to Earnings Ratio (PER). Window dressing is quantified through changes in quarterly cash holdings, while leverage is proxied by the Debt to Equity Ratio (DER). Employing a quantitative descriptive method, this research uses purposive sampling and multiple linear regression analysis, preceded by classical assumption tests. The findings reveal that both window dressing and leverage have a significant positive effect on PBV, indicating that these factors play a role in shaping market perceptions of firm value. Conversely, neither variable has a significant influence on PER, suggesting that investors in this sector rely more on consistent fundamentals than on short-term financial appearances or capital structure when evaluating profitability. These results support signaling theory, emphasizing that while financial signals can influence market behavior, their effectiveness depends on the credibility of the signal and the investor’s focus. This study provides practical implications for managers aiming to enhance firm value and for investors seeking to interpret financial signals more accurately.

One of Jalaluddin Rumi’s poems which is titled “The Guest House” is a poem that shows the richness of figurative language used by the poet from Sufi. This poem was made during the early Islamic world literature era, precisely in the 13th century. This study focused on analysis on Rumi’s brief profile, intrinsic elements such as theme and figurative languages, also extrinsic elements including historical and socio-cultural influences during the creation of the poem where in the context of this poem is the influence of the early Islamic world literature era. This research will examine how figurative languages used by Rumi like metaphors and personifications contribute to the poem’s emotional impact, and how the poem effectively engages the readers to adopt an attitude of acceptance toward life experiences and emotions. Through literature structuralism theory, this research aims to uncover Rumi's brilliance in crafting words to send deep spiritual messages and to provoke self-reflections to the readers.

This study aims to examine the application of the Hungarian method in solving assignment problems based on linear programming, particularly in optimizing work time allocation. Through a literature review of 15 research articles, it was found that the Hungarian method consistently proves effective in improving work efficiency, reducing time waste, and optimally matching resources with appropriate tasks. These studies reported reductions in work time ranging from 3 to 663 minutes after applying the method, depending on the complexity and context of each case. Additionally, integrating the Hungarian method with software tools such as POM-QM and LINGO further accelerates the optimization process. The findings indicate that the Hungarian method is a practical, flexible, and relevant mathematical approach across various sectors, supporting operational decision-making in an objective and efficient manner.

This study aims to examine the influence of product quality and brand image on consumer purchasing decisions of Dancow milk in Medan City. The research employs a quantitative approach using multiple linear regression analysis with SPSS version 26. The sample consists of 65 respondents determined using the Hair , method, and data were collected through questionnaires. The t-test results indicate that product quality does not have a significant effect on purchasing decisions Sig. 0.093, while brand image has a significant influence Sig.  0.000. The F-test shows that product quality and brand image simultaneously have a significant effect on purchasing decisions Sig. 0.000. The Adjusted R Square value of 0.218 indicates that 21.8% of the purchasing decision variable is explained by the two independent variables. Therefore, brand image is the dominant factor influencing consumer purchasing decisions for Dancow milk in Medan City.

Tujuan penelitian ini adalah untuk menganalisis dampak rekomendasi kinerja audit terhadap Indikator Kinerja Utama (IKU) pada instansi pemerintah.. Audit kinerja merupakan salah satu mekanisme pengawasan yang berperan memberikan umpan balik strategis bagi instansi dalam meningkatkan efisiensi, efektivitas, dan akuntabilitas pelaksanaan program. Capaian IKU merupakan tolok ukur keberhasilan pelaksanaan tugas dan fungsi organisasi secara terukur. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linear sederhana, dan data dikumpulkan melalui kuesioner serta dokumentasi pada lembaga yang telah menerima rekomendasi minimum audit setelah dua tahun penelitian. Temuan penelitian menunjukkan bahwa rekomendasi kinerja audit memiliki dampak positif dan signifikan terhadap capaian IKU, dengan koefisien regresi sebesar 0,893 dan tingkat signifikansi 0,0000 (< 0,05). Koefisien determinasi (R2) sebesar 0,664 menunjukkan bahwa penerapan rekomendasi audit dapat menjelaskan 66,4% variasi capaian IKU. Akibatnya, IKU lembaga pemerintah menjadi semakin mampu menerapkan rekomendasi audit. Penelitian ini menyoroti pentingnya pekerjaan audit sebagai alat evaluasi sekaligus cara untuk mengukur pertumbuhan pekerjaan organisasi sektor publik. Rekomendasi audit yang dilakukan secara konsisten memiliki dampak langsung pada pencapaian tujuan kinerja organisasi.

Penelitian ini bertujuan untuk menilai seberapa baik pengembangan rasio profitabilitas dalam menilai kinerja keuangan PT. Wijaya Karya (Persero) Tbk. Metode yang diterapkan adalah dengan pendekatan deskriptif kuantitatif. Sumber data diambil dari laporan keuangan tahunan PT Wijaya Karya, yang bisa diakses secara online melalui Bursa Efek Indonesia dan situs web resmi perusahaan. Analisis rasio seperti Return on Assets (ROA), Retur non Equity (ROE), dan Net Profit Margin (NPM) dianalisis untuk menilai kinerja keuangan perusahaan dari tahun 2020-2024. Hasil penelitian menunjukkan penurunan yang signifikan Rasio ROA, ROE, dan NPM mengalami penurunan tajam hingga mencapai nilai negatif, yang menunjukkan adanya penurunan efisiensi operasional kerugian bagi pemegang saham, dan ketidakmampuan pendapatan untuk menutupi biaya. Hal ini mengindikasikan bahwa profitabilitas dan kinerja keuangan perusahaan berada dalam kondisi yang mengkhawatirkan. Dengan analisis ini, diharapkan dapat diperoleh gambaran yang komprehensif dan objektif mengenai kinerja keuangan PT Wijaya Karya, sehingga dapat menjadi dasar pertimbangan dalam pengambilan keputusan investasi serta perumusan strategi perusahaan di masa depan.

Bullying among adolescents is a serious issue that significantly affects victims’ mental health, social development, and academic performance. This study aims to examine the role of persuasive communication in preventing bullying through a literature review approach. The findings indicate that persuasive communication strategies implemented by teachers, parents, and caregivers are effective in shaping adolescents’ attitudes and behaviors. Empathetic, educational, and consistent communication techniques increase awareness of the harmful effects of bullying and foster a safe and supportive social environment. Persuasive communication also strengthens interpersonal relationships and promotes moral values, which are essential for shaping positive adolescent character. Therefore, this approach is recommended as a key strategy in sustainable bullying prevention.

This study aims to describe the strategies implemented by Rumah Belajar Merah Putih in addressing the educational needs of children of commercial sex workers who are not enrolled in formal schooling. A qualitative descriptive approach was used, with data collected through observation, interviews, and documentation. The findings indicate that Rumah Belajar Merah Putih faces several challenges, including limited facilities and infrastructure, insufficient funding, low public awareness of the importance of education, a shortage of qualified teaching staff, and difficulties in establishing external partnerships. To overcome these obstacles, the organization has developed strategies encompassing four key aspects: (1) Corporate strategy, which emphasizes the formulation of a vision, mission, and goals in response to the community’s lack of attention to education; (2) Program strategy, designed based on the background of the learners to raise awareness of the importance of education; (3) Resource support strategy, aimed at addressing the limitations in teaching staff, funding, and facilities; and (4) Institutional strategy, focused on strengthening internal communication and expanding external partnerships to tackle collaboration challenges. These four strategies have proven effective in addressing the identified challenges and serve as a crucial foundation for providing inclusive education for children of commercial sex workers, although continuous improvement and reinforcement are still needed.

Along with the increasing threat of cybercrime, which is predicted to cause losses of up to US$10.5 trillion by 2025 , penetration testing (pentest) has become a crucial strategy for identifying security vulnerabilities. However, the manual pentest process is often time-consuming. This research aims to analyze the role, effectiveness, and challenges of Generative AI (GenAI), specifically GPT-4.1, in accelerating and optimizing the penetration testing process. This research method uses a qualitative approach with a case study on the "PumpkinFestival" VulnHub machine , where GPT-4.1 is integrated into the Kali Linux environment through the ShellGPT tool. The results show that GPT-4.1 can significantly accelerate all stages of the pentest, from reconnaissance to exploitation. GenAI proved effective in analyzing scan results, composing specific payloads, and creating decryption scripts quickly and accurately , while also filling a research gap by evaluating a newer AI model compared to previous studies. The implication is that the integration of GenAI in cybersecurity has great potential to increase the efficiency and effectiveness of security teams in facing increasingly complex threats.

The mining system applied by PT Bukit Baiduri Energi is an open pit mining system utilizing the open-pit method. The application of the open-pit method creates a depression that has a high potential to become a catchment area for both surface runoff and groundwater. In the mining pit of PT Bukit Baiduri Energi, there is a sump located at an elevation of -86 meters above sea level (mdpl). The planned mining boundary is at an elevation of -110 mdpl. Therefore, this research aims to determine the area of the catchment, runoff discharge values, sump capacity, and pump capacity, so that the volume of incoming water can be known, allowing for the control of the sump to prevent overflow that could disrupt mining activities.. Based on the data obtained and the calculations performed, the catchment area was found to be 103.42 ha. In the calculation of runoff discharge using the rational method, the total runoff discharge entering sump A9 was found to be 4,211.66 m3/day. The capacity of the sump was measured at 125,187.62 m3. In the pump capacity calculation, the pump capacity based on the pumping discharge was found to be 2,926.80 m3/day.