Abstract. This research was conducted with the aim to know the effect of working capital efficiency and total asset turnover on working capital turnover at sub.sector of big and retail trade which listed in indonesia stock exchange either simultaneously or partially. Population in this study were 59 companies and selectedas many as 17 sub companies large and retail trade sector listed on indonesia stock exchange as a purposive sampling sample. The tool used in this analysis with F test and t test, based on the F test it is know that the significanse value is less than 0.05 ie 0.000. This means that the independent variabel of working capital efficiency and total asset turnover targets simultaneously have a significant effect on working capital turnover.  Based on t test is know working capital efficiency and total asse turnover partially significant effect on working capital turnover, because the value is below 0.05 which is 0.000. The method of this study proves that simultaneously and partially free variabel working capital turnover efficiency and total asset turnover have a significant effect on working capital turnover.
 
Keywords: working capital efficiency, Total assets turnover, Working Capital turnover.

This article discusses the synergy between the Corporate Social Responsibility (CSR) program of PT Astra International Tbk and environmental sustainability efforts through the Astra Green Company (AGC) program. PT Astra International Tbk, as the largest automotive company in Southeast Asia, demonstrates a strong commitment to environmental preservation through various initiatives, such as biodiversity conservation, energy efficiency, and waste reduction. This study employs a qualitative approach through literature review to analyze the contribution of AGC to environmental sustainability. The results show that programs such as Astra for a Green Indonesia and Pranaraksa have had a positive impact on the environment and increased public awareness of the importance of conservation. These initiatives not only strengthen the company’s image but also contribute to the achievement of the Sustainable Development Goals (SDGs). This article provides an important contribution to enriching the understanding of CSR’s role in supporting environmental sustainability and can serve as an inspirational model for other companies in Indonesia.

Purpose: This study aims to determine the management team's understanding of relevant costs, how to determine relevant costs in branding decision making and to determine whether branding cost decisions can increase Matcha Natural SPA's business profits), Methods: This type of research is qualitative research with a case study research approach. The main informants in this study were the owner of Matcha Natural SPA, manager, and accounting department, supporting informants were 4 employees and 4 customers, Analysis data: Data analysis used in this study is qualitative data analysis carried out in several stages, namely case analysis, content analysis, inductive analysis and analysis based on logic, Result and discussions: The results of the study indicate that Matcha Natural SPA management has implemented relevant costs well even though it has not been maximized, this can be seen from the use of balanced products in profit acquisition, although in theory the management team does not yet understand properly what relevant costs are, but has been able to increase profits significantly by 7.69%, Conclusion: Matcha Natural SPA has implemented relevant costs well even though it has not been maximized in making branding decisions as evidenced by the application of relevant costs in making branding decisions, customers feel satisfied and customers are increasingly enthusiastic about reserving and enjoying the SPA services offered, in addition, relevant costs for branding decisions slowly provide an increase in business profits. In the future, it is hoped that Matcha Natural SPA will be able to compile relevant costs, especially those related to branding decision-making, so that all costs that have been incurred can be traced and the significance of the returns in the form of monthly income or annual profit can be compared.   

Purpose: This research attempts to investigate the impact of leverage, liquidity, and profitability on financial distress with the sharia supervisory board as a moderating variable, Methods: This kind of study makes use of a quantitative method, Analysis data: Data were analyzed using multiple linear regression and moderated regression analysis, Result and discussions: The outcomes of this investigation demonstrate that leverage has a negative and significant effect on financial distress, while liquidity has a positive and significant effect. Conversely, profitability has no effect on financial distress. Furthermore, the sharia supervisory board is unable to moderate the relationship between leverage, liquidity, or profitability on financial distress, Conclusion: This can be considered as financial risk management in the Islamic banking sector, as well as revealing the limitations of the role of the sharia supervisory board in mitigating financial distress.

Intellectual property, which is a form of human thought that a person must benefit from in the form of moral rights and economic rights, has had various forms over time. Where one of the forms of Intellectual Property is Traditional Knowledge which is an idea and ideas contained in the community that contains local value generated based on experience passed down from generation to generation. This Traditional Knowledge is widely found in countries that have a variety of ethnic groups and cultures including Indonesia and India. Because Traditional Knowledge is a form of intellectual property that must be protected by the state, a regulation / legal instrument is needed to regulate it. Also at this time there is an actual phenomenon of piracy of natural resources and Traditional Knowledge owned by local communities for commercial purposes called biopiracy. Indonesia and India have several regulations to overcome the practice of biopiracy where the two countries have different characteristics and instruments in terms of implementing the Nagoya Protocol. Although Indonesia has ratified the Nagoya Protocol, the implementation of Indonesia is still lacking in several things such as institutions, legal instruments, and inventory of Traditional Knowledge owned by Indonesia compared to the Nagoya Protocol. Although Indonesia has ratified the Nagoya Protocol, the implementation of Indonesia is still lacking in several matters such as institutions, legal instruments, and inventory of Traditional Knowledge owned by Indonesia compared to India which has been better than some of these aspects.

This research focuses on evaluating the performance and development strategy of the Coastal Fisheries Port (PPP) in Kota Agung, located in Tanggamus Regency, Lampung Province. The results reveal that both internal and external elements influence the port’s activities and overall effectiveness, with organizational aspects emerging as a key determinant. Hypothesis testing confirms that the organizational factor (X2) has a significant effect on port performance (Y). Through the application of USG and SWOT analysis, several critical challenges were identified: (1) the need to optimize supporting facilities to enhance service quality and fish catch, (2) the necessity for funding to rehabilitate and revitalize existing land for better usage, and (3) the importance of improving fishermen's skills to support environmental sustainability around the port area. In light of these insights, the study recommends a more systematic management approach for PPP Kota Agung, emphasizing organizational improvements, efficient use of facilities, and capacity-building programs to boost performance and strengthen the port’s competitiveness.

Purchasing decision is a process where individuals evaluate many factors and decide to buy a product. Product Quality and Perceived Price are independent variables that influence purchasing decisions. The formulation of the problem in this study is whether product quality and price perceptions partially and simultaneously influence purchasing decisions on furniture at UD. Rahayu Klungkung? The research objective was to determine the effect of product quality and price perceptions partially and simultaneously on purchasing decisions on furniture at UD. Rahayu Klungkung. The population in this study are all consumers who buy furniture products at UD. Rahayu Klungkung. The number of samples was determined by purposive sampling technique, namely as many as 96 respondents. Data were analyzed using the classical assumption test, multiple linear regression analysis, determination analysis, simultaneous significance test (F-test) and partial significance test (t-test). The results showed that product quality has a positive and significant effect partially on purchasing decisions. Perceived price has a positive and significant effect partially on purchasing decisions. Product quality and price perceptions have a positive and significant simultaneous effect on purchasing decisions.

This research explores work stress management strategies through mindfulness approaches for hotel front office employees in Semarang Regency. Using a qualitative research design with a phenomenological approach, 15 front office employees from 5 starred hotels participated in an eight-week mindfulness program adapted for the hospitality context. The findings identified five main stressor categories with emotional demands in guest interactions as the dominant stressor (intensity score 8.4/10). The implementation of the mindfulness program resulted in a 25.9% decrease in stress levels and a 22.5% increase in mindfulness. Four key mechanisms were identified in the mindfulness process: enhanced awareness, emotional regulation, response de-automatization, and perception change, with emotional regulation emerging as the most dominant mechanism (31.8%). Management support (26.7%) was the main supporting factor, while time constraints (34.5%) represented the biggest obstacle in mindfulness implementation. This research contributes to the development of a contextual mindfulness-based stress management model for the hospitality industry and provides practical implications for hotel management in implementing effective employee wellness programs.

This study aims to examine the influence of multinational companies on the local economic sector in Indonesia. The method used is qualitative descriptive research with a literature study approach, which is based on the analysis of various secondary data sources such as scientific journals, policy reports, and economic documents. The results of the study indicate that the presence of multinational companies has a positive contribution to the local economy, including through improving state apparatus, modern technology transfer, job creation, and strengthening global production networks that can drive regional economic growth. However, this study also identified a number of negative impacts, such as dependence on foreign technology, low added value of local industry, and the emergence of social inequality and environmental damage. Therefore, a centralized and targeted policy is needed from the government to regulate the role of multinational companies so that the benefits obtained can be greater than the risks, especially in the context of sustainable economic development at the regional level.

Anemia is a condition where a person has a hemoglobin value below normal (12 gr/dl). The prevalence of anemia is around 30% of women of childbearing age, namely 15-49 years old, suffer from anemia. In Indonesia, data on anemia sufferers shows 32%. The prevalence of anemia in DIY shows that the results of Riskesdas in 2013 amounted to 37.1% of adolescent girls experiencing anemia, and further increased in the 2018 Riskesdas results, namely 48.9% experiencing anemia. Anemia has a negative impact on adolescent girls, namely a decrease in immune system function, easy fatigue, disrupting physical, cognitive, psychological growth and development, and reducing learning concentration which can affect learning achievement. Factors causing anemia can be caused by sleep quality. Good sleep will help the body's biological process to regenerate erythrocyte cells in producing gemoglobin. This study uses a quantitative correlation research design with purposive sampling technique with inclusion and exclusion criteria. The number of samples in this study were 30 adolescent female respondents. Statistical analysis used is chi-square with a p value <0.5. The results of this study indicate that the majority of adolescent girls experience poor sleep quality as many as 18 adolescent girls (60%) and as many as 21 adolescent girls (70%) have abnormal hemoglobin values. Chi-square test obtained a value of p = 0.001 <0.5 which means that sleep quality can affect hemoglobin levels in adolescent girls