Tujuan penelitian ini untuk menganalisis pengaruh Profitabilitas terhadap Nilai Perusahaan, serta mengetahui hasil dari pengaruh tersebut dimediasi oleh Keputusan Investasi, Kebijakan Dividen, dan Relevansi Nilai Informasi Akuntansi. Populasinya adalah seluruh perusahaan manufaktur di Bursa Efek Indonesia (BEI) dengan jumlah 178 perusahaan dengan periode penelitian selama tahun 2016 sampai dengan tahun 2020. Sampel yang diambil dalam penelitian ini adalah sebanyak 105 data perusahaan selama lima tahun. Teknik pengambilan sampel yang digunakan adalah purposive sampling pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Alat analisis yang digunakan dalam penelitian ini adalah Path Analysis dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa koefisien determinasi dalam penelitian ini adalah nilai Adjusted R Square sebesar 56,7%. Artinya, bahwa variabel Nilai Perusahaan mampu dijelaskan oleh variabel Keputusan Investasi, Kebijakan Dividen,dan Relevansi Nilai Informasi Akuntasi. Sedangkan untuk uji statistik F menunjukkan bahwa variabel Profitabilitas, Keputusan Investasi, Kebijakan Dividen,dan Relevansi Nilai Informasi Akuntansi terhadap Nilai Perusahaan adalah model yang diterima dan layak untuk digunakan. Dan hasil pengujian hipotesis secara parsial menunjukkan bahwa terdapat pengaruh antara Profitabilitas, Keputusan Investasi,dan Kebijakan Dividen terhadap Nilai Perusahaan, serta Profitabilitas terhadap Kebijakan Dividen. Sedangkan untuk Relevansi Nilai Informasi Akuntansi terhadap Nilai Perusahan,Protabilitas terhadap Keputusan Investasi,dan Profitabilitas terhadap Kebijakan Dividen menunjukkan hasil tidak berpengaruh.

Fenomena gap dalam penelitian ini adalah secara teori financial leverage yang diproksi dengan menggunakan financial leverage berpengaruh positif terhadap profitabilitas, namun pergerakan financial leverage dan profitabilitas pada tahun 2013-2020 tidak menunjukkan hal tersebut karena adanya fluktuasi. Tujuan penelitian ini adalah menganalisis pengaruh sales growth, likuiditas, firm size terhadap financial leverage dan profitabilitas. Populasi yang digunakan dalam penelitian ini adalah seluruh data keuangan perusahaan pertambangan dalam periode 2013-2020 yang ada daalam Bursa Efek Indonesia. Sampel yang digunakan adalah 182 perusahaan pertambangan yang menerbitkan laporan keuangan tahunan secara lengkap selama periode pengamatan. Alat analisis yang digunakan adalah metode analisis kuantitatif, yaitu path analysis. Likuiditas berpengaruh negatif terhadap financial leverage, sedangkan sales growth dan firm size tidak berpengaruh terhadap financial leverage. Sales growth, likuiditas dan firm size berpengaruh positif terhadap profitabilitas. Financial leverage tidak berpengaruh terhadap profitabilitas.

Purpose: Visual novels, narrative-driven games focused on character interaction, commonly employ point-based evaluation systems that struggle to represent the inherent complexity and uncertainty of player choices. This research introduces a novel approach: integrating fuzzy logic into visual novel evaluation systems using Unity 3D. Fuzzy logic addresses the limitations of point-based systems by accounting for the "fuzzy" nature of player choice and its varied impact on story progression and character relationships.
Methods/Study design/approach: A visual novel game was developed in Unity 3D, incorporating a fuzzy logic evaluation system for scoring player choices and assessing route progress. Fuzzy sets and membership functions were defined for key aspects like emotional response, character alignment, and plot development. These aspects were dynamically evaluated based on player dialogue selection, and individual scores were aggregated to generate a final route evaluation.
Result/Findings: Testing demonstrated seamless integration of the fuzzy logic system within the game engine. Evaluation of conversation choices and route progression yielded accurate and nuanced scores, reflecting the varying weight of each decision based on narrative context and character interaction. Fuzzy logic facilitated the interpretation of "fuzzy" player choices, translating them into meaningful information for story progression and character relationships.
Novelty/Originality/Value: This research presents a novel and promising approach to visual novel evaluation by leveraging the strengths of fuzzy logic. It overcomes the limitations of traditional point-based systems, capturing the complexity and dynamism of player choices within the narrative. The dynamic and responsive evaluation results enhance player engagement and provide a more immersive gaming experience.

This study aims to extensively research the effects of cognitive biases on individual investment decisions. The population of this research is investors in Indonesia and the sampling technique used is random sampling, obtained 574 respondents from 34 provinces in Indonesia. Quantitative data were collected through structured questionnaires and analyzed using multiple linear regression and moderated-moderation model in the PROCESS Procedure for SPSS Version 4.1 by Hayes. Results indicate that herding bias has a negative influence, discouraging investors from following market trends, while loss aversion, framing, anchoring, and mental accounting positively impact investment decisions; these biases are moderated by demographic factors. The findings imply that demographic factors do not interact jointly but operate independently to impact investment behavior. This research is novel in its exploration of moderated-moderation effects to reveal nuanced interactions between cognitive biases and demographics in shaping investment decisions.

Perkembangan bisnis busana muslimah yang semakin pesat membuat tingkat persaingan juga semakin ketat. Pemanfaatan teknologi internet berupa e-commerce, Shopee salah satunya, sangat membantu dalam memasarkan dan mempromosikan produk karena lebih efektif dan efisien menjangkau konsumen. Konsumen seolah diperebutkan dengan penawaran-penawaran seller melalui produk dengan kualitas yang sangat beragam pula. Tujuan penelitian ini adalah untuk mengetahui pengaruh harga, kualitas produk, dan promosi terhadap minat beli konsumen pada butikbintan di e-commerce Shopee (shopee.co.id/butikbintan). Dalam penelitian ini metode pengambilan sampel dengan menggunakan rumus Lemeshow dengan jumlah sampel (n) = 105 orang. Metode pengumpulan data dilakukan dengan tahapan observasi, dan kuesioner, yang diukur dengan Skala Likert. Metode penelitian menggunakan metode regresi linear berganda, dengan analisis instrumen penelitian uji validitas, uji reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji t, uji F dan uji koefisien determinasi. Hasil penelitian menemukan bahwa harga berpengaruh positif signifikan terhadap minat beli konsumen, kualitas produk secara parsial tidak berpengaruh positif dan signifikan terhadap minat beli konsumen, promosi secara parsial tidak  berpengaruh positif dan signifikan terhadap minat beli konsumen, dan variabel harga, kualitas produk, dan promosi secara simultan berpengaruh terhadap minat beli  konsumen pada butikbintan di e-commerce shopee                                        ( shopee.co.id/butikbintan ).

Penelitian ini bertujuan untuk mengkaji transparansi dan akuntabilitas dalam pelayanan pajak kendaraan bermotor di Samsat Jember melalui pendekatan kualitatif deskriptif. Pengumpulan data dilakukan melalui wawancara mendalam, observasi langsung, kuesioner, dan dokumentasi. Analisis data menggunakan model Miles dan Huberman dengan triangulasi sumber untuk menguji keabsahan temuan. Hasil penelitian menunjukkan bahwa upaya transparansi diwujudkan melalui digitalisasi layanan, pemanfaatan media sosial, call center, dan sosialisasi di luar kantor, yang memberikan akses informasi lebih terbuka kepada wajib pajak. Sementara itu, akuntabilitas diperkuat melalui audit berkala, bukti pembayaran elektronik, pelatihan pegawai, dan evaluasi publik berbasis ulasan daring. Langkah-langkah tersebut menunjukkan adanya komitmen dalam meningkatkan efisiensi dan integritas layanan pajak, serta membangun kepercayaan publik terhadap institusi pemerintah. Secara keseluruhan, penerapan transparansi dan akuntabilitas dalam pelayanan Samsat Jember berperan penting dalam menciptakan sistem perpajakan yang adil, terbuka, dan dapat dipertanggungjawabkan.

Scientific literacy is a critical skill in the era of Smart Society 5.0. Recent studies show that 76.9% of students are in the lowest category, the nominal level, in terms of science literacy. This prompted the researchers to examine the effectiveness of the H5P-assisted Differentiated-Independent Learning model in enhancing the scientific literacy of low-ability students. The state of the art in this research is demonstrated through a review of previous studies that explored the implementation of innovative learning models to promote scientific literacy. However, these models either fail to integrate the use of technology with pedagogical approaches or do not specifically address students with low ability. Therefore, the novelty of this study lies in the integration of H5P learning media as a technological resource, alongside a targeted focus on lower ability students as the primary research subjects. This study employed an experimental method with a one-group pretest-posttest design, including a replication class. The study revealed that the H5P-assisted Differentiated-Independent model was effective, as indicated by an average n-gain score of 0.74, which falls within the high category. The paired t-test demonstrated a significant difference between the pretest and posttest scores across all classes. Furthermore, the independent t-test indicated a consistent increase in scientific literacy skills in all classes, with 83% of students responding very positively based on the questionnaire. In summary, the H5P-assisted Differentiated-Independent model has a positive impact on enhancing the scientific literacy skills of low-ability students.

Pancasila education shapes students’ character and national identity. Integrating local wisdom in co-curricular activities strengthens Pancasila values in modern learning. Despite the flexibility of co-curricular activities in reinforcing physics concepts and the Pancasila Student Profile (P3), educators rarely utilize or neglect them entirely. This study aims to improve P3 and learning satisfaction through physics co-curricular activities based on Makassarese local wisdom. This study used a mixed-methods sequential explanatory design. The quantitative method used a pre-experimental design with a one-group pretest-posttest type to measure changes in P3, and the qualitative method used an open questionnaire to measure students’ learning satisfaction. This activity integrates the 21st-century learning approach with the practice of a’bulo sibatang through physics measurements by 31 high school students. The study showed a significant improvement in students’ P3 (p < 0.05), with an N-Gain of 48.39% in the low category and 51.61% in the medium category. All students expressed positive learning satisfaction towards the Makassarese local wisdom-based physics co-curricular activities, although some experienced difficulties in certain aspects. This study concludes that co-curricular physics activities based on Makassarese local wisdom effectively improve students’ P3 and positive learning satisfaction. In addition, this study also has an impact on preventing the erosion of Makassarese cultural identity and improving students’ academic understanding.

Education for Sustainable Development (ESD) plays a crucial role in achieving the Sustainable Development Goals (SDGs) 2030 by promoting the acquisition of understanding, knowledge, and skills. This study aims to assess students’ Education for Sustainable Development (ESD) competencies and examine the correlation between ESD competency and students’ environmental empathy in Disaster and Environmental Knowledge at Universitas Syiah Kuala. This study employed a correlation research method with quantitative and qualitative approaches using random sampling techniques. The random sampling method was used to select 339 participants with a 95% confidence level. Data were collected using an ESD competency test, an environmental empathy questionnaire, and interviews. Data analysis was performed using the Pearson product-moment correlation technique. The analysis results show that the average score for students’ systems thinking competency was 73.67% (good category), and students’ critical thinking competence was 71.64% (adequate category). Statistical analysis shows a significant positive correlation between ESD competency and environmental empathy (r = 0.301), indicating that ESD competency explains 31.1% of the variance in environmental empathy. Therefore, it can be concluded that ESD competency is positively related to environmental empathy, though with a low level of correlation. This study provides valuable insights for universities and stakeholders in designing more effective ESD programs to promote sustainable development, especially goals 4 (quality education) and 13 (climate action).

This research discusses interesting Natural Sciences (IPA) learning strategies for elementary school students in the digital era. With the development of technology, the use of digital media such as animated videos, learning applications, and 3D simulations has become an effective solution in improving students' understanding of science concepts. The research method used is a literature study by analyzing various literature related to the application of technology in science learning. The results of the study show that the integration of digital media can increase students' learning motivation as well as learning effectiveness. However, challenges such as limited infrastructure and teacher readiness are still obstacles in its implementation. Therefore, training for educators and facility support is needed so that the use of digital technology in science learning can run optimally.