Children are one of the most vulnerable groups during disasters due to their limited physical and psychological resilience. Therefore, providing disaster mitigation education to children is essential to enhance their awareness, preparedness, and response capabilities in the face of potential disasters. This community service activity aims to increase children's understanding of disaster mitigation through both theoretical education and participatory simulations that reflect real-life scenarios. The activities were carried out using a cooperative-participatory approach in collaboration with the local Indonesian Red Cross (PMI) in Tanah Karo and members of the surrounding community. The stages of implementation included conducting a site survey, securing necessary permits, determining the time and location, coordinating with local stakeholders, and executing the service program. The educational activities covered disaster phases, including pre-disaster, during disaster, and post-disaster, with a focus on practical and age-appropriate learning strategies. The educational team involved an interprofessional group of facilitators who delivered the material through socialization and counseling sessions. The sessions were enthusiastically received by the children, indicating a high level of engagement and interest. However, findings revealed that children's knowledge of disaster mitigation was still minimal, emergency response plans were underdeveloped, and community involvement in disaster preparedness training remained low. This highlights the need for continuous and sustainable disaster education efforts, especially for children and communities in disaster-prone areas. By fostering early awareness and preparedness through ongoing education and simulation-based activities, it is expected that children will be better equipped to respond effectively and safely during disaster situations. Long-term, this approach also aims to build a more resilient and disaster-aware community.

Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.

This study aims to describe the empowerment strategy of Micro, Small, and Medium Enterprises (MSMEs) implemented by the Kebab Kenzatha MSME operating in Bukittinggi City. The background of this study is based on the important role of MSMEs in driving the local economy, particularly in creating jobs, increasing community income, and strengthening the domestic economic structure. MSME empowerment is a vital strategy in ensuring the sustainability and competitiveness of small and medium enterprises amidst increasingly competitive market competition. There are various dimensions in MSME empowerment, such as strengthening the capacity of individual business actors, increasing access to markets, access to capital, utilization of technology, and adequate policy or institutional support. This study uses a descriptive qualitative approach. This method was chosen because it is considered most appropriate to comprehensively and objectively describe the various empowerment strategies that have been or are being implemented by MSME actors, particularly Kebab Kenzatha. Through observation and in-depth interviews with MSME owners, researchers obtained information about business activities and marketing strategies implemented. Based on the results of observations, it is known that the Kebab Kenzatha MSME is still managed independently by its owner without the involvement of employees or additional labor. This indicates that its organizational structure is still very simple. Meanwhile, in terms of marketing strategy, this MSME utilizes its closest social networks, such as friends of the business owner and students at Campus V of Padang State University (UNP), as its primary target market. This approach reflects a marketing strategy based on social relationships and word-of-mouth promotion, commonly employed by MSMEs with limited resources. Therefore, the empowerment of the Kebab Kenzatha MSME is still in its early stages and requires further support for optimal long-term development.

This study examines the impact of Environmental, Social, and Governance (ESG) performance on financial distress, with a particular focus on the moderating effect of the cost of debt. Financial distress is proxied by the Interest Coverage Ratio (ICR), which reflects a firm’s ability to meet its interest obligations. The sample consists of 655 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2014–2023. The analysis is conducted using panel data regression with fixed effects and heteroskedasticity-consistent estimation, specifically Panel EGLS with cross-section weights. The empirical findings indicate that ESG performance positively and significantly influences ICR. This suggests that firms with stronger ESG practices are better able to manage their interest obligations and are thus less likely to face financial distress. This result aligns with stakeholder theory, which emphasizes the importance of stakeholder engagement in promoting corporate resilience and long-term value creation. Furthermore, the study finds that the interaction between ESG performance and cost of debt is negative and statistically significant. This implies that a higher cost of debt can diminish the positive effect of ESG on a firm’s financial condition. In other words, while ESG performance enhances financial stability, this benefit is reduced when companies face high financing costs. This finding supports the trade-off theory, which asserts that firms must balance the advantages of debt financing with the associated financial risks. Overall, the study contributes to the growing literature on ESG and financial performance by highlighting the importance of financial structure in shaping the ESG–financial distress nexus. The results provide useful insights for corporate managers, suggesting that the integration of sustainability strategies with prudent financial management can lower the risk of financial distress. Investors are also advised to consider both ESG scores and cost of capital when evaluating a firm’s long-term viability.

This study aims to analyze the influence of learning interest, learning discipline, and critical thinking skills on student learning outcomes in the Simple Financial Processing subject for class XI MPLB at SMK PGRI 2 Sidoarjo. Learning outcomes are understood as skills or abilities acquired by students after participating in the learning process, the success of which is measured through scores in the form of numbers, symbols, or letters. Three factors selected in this study as independent variables are learning interest, learning discipline, and critical thinking skills. This type of research is quantitative research with an explanatory approach, which aims to explain the cause-and-effect relationship between these variables. The population in this study were all 102 class XI MPLB students. The sampling technique used non-probability sampling with a total sampling type, so that the entire population was sampled. Data collection was carried out by distributing questionnaires to students. The data obtained were then analyzed using SPSS version 27 software. Before conducting multiple linear regression analysis, validity and reliability tests were first conducted to ensure that the instruments used were appropriate and consistent in measuring the variables studied. The analysis results show that the three independent variables—learning interest, learning discipline, and critical thinking skills—have a significant influence on student learning outcomes. Therefore, it can be concluded that improvements in these three aspects will positively impact student learning outcomes in the subjects studied.

Lip balm is a cosmetic product designed to protect and maintain the moisture of the lips, especially from environmental factors that can cause dry, cracked, or irritated lips, such as low temperatures and wind. Dry lips can interfere with comfort and appearance, making protection with lip balm essential. This study aims to formulate and evaluate a lip balm preparation made from a combination of natural and chemical ingredients, such as cera flava, oleum cacao, nipagin, glycerin, lanolin, and the addition of powder dye. These ingredients were chosen because of their ability to maintain lip moisture, provide protection against external factors, and ensure long-term safety for use. The lip balm manufacturing process begins with heating the primary ingredients, cera flava and oleum cacao, which are melted first. After the primary ingredients have melted, additional ingredients such as nipagin, glycerin, lanolin, and powder dye are added gradually. The mixture is stirred carefully to ensure that all ingredients are evenly blended. Once all the ingredients are well-mixed, the liquid mixture is poured into molds and allowed to cool and harden. This process is crucial for achieving the desired lip balm texture, which should not be too hard or too soft and should facilitate easy application to the lips. Based on the analysis results, the formulated lip balm demonstrates good physical stability, without significant changes in color, odor, or texture during testing. The lip balm also provides ease of use, with a smooth texture that is easy to apply to the lips. The results of this study show that the combination of ingredients used can produce an effective lip balm product that maintains lip moisture and provides optimal protection against harsh environmental conditions, such as low temperatures.

This study aims to examine the influence of financial performance ratios—namely, the liquidity ratio (Current Ratio/CR), solvency ratio (Debt to Asset Ratio/DAR), and activity ratio (Total Asset Turnover/TATO)—on the return on assets (ROA) of companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. Employing a quantitative research approach with purposive sampling, the study focuses on automotive sector companies that met specific criteria over the observed time span. Data analysis was conducted using EViews version 13 software, and the methodology included descriptive statistics, panel data estimation, classical assumption tests, panel data regression analysis, t-tests (for partial effects), F-tests (for simultaneous effects), and coefficient of determination (R²) tests. The partial test results reveal that the liquidity ratio (CR) has a negative but statistically insignificant effect on ROA, indicating that higher liquidity does not necessarily enhance profitability. Similarly, the solvency ratio (DAR) demonstrates a negative and insignificant effect on ROA, suggesting that increased debt levels are not significantly associated with lower returns. In contrast, the activity ratio (TATO) has a positive and significant effect on ROA, implying that better asset utilization contributes positively to profitability. When tested simultaneously, the combination of CR, DAR, and TATO shows a positive and significant influence on ROA, indicating that these financial ratios collectively impact the profitability of automotive companies. These findings contribute to a deeper understanding of how internal financial indicators relate to profitability in the automotive sector and can inform management decisions and investor evaluations.

This research is motivated by the phenomenon of stock price fluctuations in manufacturing companies, which reflect market instability, both internal and external to the company. These volatile stock price changes create uncertainty for investors, particularly when financial performance indicators such as Return on Assets (ROA), Current Ratio (CR), and Net Profit Margin (NPM) show varying results across companies and time periods. Strong financial performance is usually a positive signal for investors, but inconsistencies in these indicators raise doubts in investment decision-making. The purpose of this study is to analyze the effect of ROA, CR, and NPM on stock prices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study uses a quantitative approach with a causal research type, where the data used are secondary data obtained from the companies' annual financial reports. The sampling technique used was purposive sampling, with certain criteria, resulting in a sample of 85 companies. With an observation period of four years, a total of 340 observations were analyzed. The analysis was conducted using multiple linear regression with the help of SPSS version 30 software. The results of the analysis indicate that, partially, ROA and CR have a significant influence on stock prices. This means that increasing the efficiency of asset use and the company's ability to meet short-term obligations are important factors considered by investors. However, NPM does not have a significant influence partially on stock prices. Nevertheless, all three variables simultaneously have a significant influence on stock prices. This finding has important implications for company management, namely that increasing asset efficiency and optimal liquidity management can strengthen a company's attractiveness to investors by improving credible financial performance.

This study explores the semantic fields of love and loss in Lord Huron’s song "The Night We Met," using a lexical semantics framework. Song lyrics, known for their emotional depth, serve as a rich source for analyzing affective meaning, particularly through word selection and repetition. The primary research question addresses how semantic fields are constructed within minimalist lyrical compositions to convey complex emotional states. In this analysis, a qualitative descriptive method is applied to examine the song's lexical items and group them into thematic semantic fields. The study finds that the song uses a concise set of lexemes connected to themes of memory, temporal disorientation, grief, and love. These thematic fields intertwine, interacting to depict a narrative that encapsulates unresolved emotional pain. Love and loss are not presented in isolation but are embedded in a broader emotional context, where words evoke both the sweetness of past affection and the sorrow of its absence. The overlap of these semantic fields reflects the internal conflict experienced by the narrator, torn between cherished memories and the painful realization of loss. The study concludes that despite the song’s brevity, the lyrics effectively evoke profound emotional responses through a meticulous choice of words and thematic consistency. The semantic fields constructed within the song illustrate how even minimal language can convey intense emotional content, providing valuable linguistic insight into the function of lyricism in popular music. The research demonstrates the ability of short, poignant lyrics to engage listeners emotionally, revealing how lyricists use limited language to encapsulate complex feelings of love and loss.

The transition of children from early childhood education to elementary school (SD) is a critical phase in their psychological and academic development. During this phase, children face significant challenges, including changes to a more structured learning environment and increasing academic demands. At SDN 055991 in Langkat Regency, this phenomenon is reflected in the difficulties experienced by some students, particularly with basic skills such as reading, writing, and arithmetic, as well as with socializing with peers. These difficulties can impact children's long-term academic and social development. This study aims to identify the key factors influencing children's learning readiness during this transition period, utilizing artificial intelligence (AI) technology. Specifically, this study uses Artificial Neural Networks (ANN) and Decision Trees as tools to analyze the data obtained. The use of this data-driven approach allows for a more in-depth analysis of the complex patterns and relationships between various variables that influence children's learning readiness, such as family factors, social environment, and students' basic skills. This study also references various previous studies demonstrating the effectiveness of backpropagation and Deep Learning algorithms in the context of education and student performance prediction. This approach is expected to provide more precise solutions for understanding children's learning readiness and provide a more accurate picture of the factors contributing to difficulties experienced by students in the transition to elementary school. The results of this study are expected to provide relevant recommendations for parents, educators, and education policymakers to support children's learning readiness and strengthen basic education policies that are adaptive to the needs of students in this digital era.