The purpose of this research is to determine and analyze the influence of the current ratio, debt to asset ratio, and return on asset both partially and simultaneously on profit changes in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018-2023. This research is of a descriptive quantitative type, using purposive sampling method for data collection. The data used are secondary data taken from the financial statements of pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018-2023. The results of this study indicate that the coefficient of determination (R2) value is 0.762, which shows that the contribution of the current ratio, debt to asset ratio, and return on asset variables to profit changes is 76.2%. Meanwhile, the remaining 23.8% is influenced by other factors not included in this study. The results of the hypothesis test show that the current ratio partially does not affect profit changes. Meanwhile, the debt to asset ratio and return on asset partially affect profit changes. Simultaneously, the current ratio, debt to asset ratio, and return on asset affect profit changes in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018-2023.

Background: HR plays an important role as an organizational manager. HR is an important asset for an organization. In hospitals, retaining competent employees is the key to maintaining service quality. Employee retention is an important challenge in public health services. Objective: to analyze the influence of Organizational Support (OS) and Work Environment (WE) on Employee Retention (ER) with Employee Engagement (EE) as an intervening variable. Method: This study uses a quantitative method with a cross-sectional approach. Data analysis: Index analysis using three box methods, the analysis method using SEM - PLS. Population and Sample: The population in this study were all nurses at RSKM I totaling 112, with a saturated sample, and 100 respondents who met the inclusion criteria. Results: The results showed that there was an influence of OS, WE and EE simultaneously on ER (p = 0.000), there was a significant influence of OS on ER (p = 0.000), there was a significant influence of WE on ER (p = 0.000), there was a significant influence of OS on EE (p = 0.000), there was an influence of WE on EE (p = 0, 000), there was a significant influence of EE on ER (p = 0, 000), there was an influence of OS on ER mediated by EE (p = 0.001) there was a significant influence of WE on ER mediated by EE (p = 0.000). Recommendation: The hospital needs to improve the system in providing employee wages, and must pay attention to the facilities needed to support the work of its employees, so that employees in this hospital are more enthusiastic in their work, have a sense of attachment to the hospital, and it is hoped that employee retention will also increase.

This study aims to analyze the relationship between the tax transportation system and the level of taxpayer compliance. In the context of tax administration modernization, tax transportation refers not only to physical mobility but also to the efficient mechanism of digitalization and distribution of tax information. The implications of an effective tax transportation system include increased transparency, easy access to tax information, and acceleration of the reporting process. This study examines how optimizing tax infrastructure, such as online reporting systems, mobile tax education, and integration between agencies, can encourage voluntary and formal compliance levels. Data were obtained through a quantitative approach by distributing questionnaires to individual and corporate taxpayers in several major cities. The results of the analysis show that there is a significant positive correlation between tax transportation efficiency and taxpayer compliance. This study recommends strengthening the tax information and technology system as a strategic step in improving national tax compliance.

Diabetes mellitus is a chronic disease that requires proper management, including the use of conventional and alternative medicines such as herbal medicines. Patient knowledge about the benefits, risks, and potential interactions of herbal medicines with conventional medicines is very important to prevent complications. Objective This study aims to describe the level of knowledge of diabetes patients about the use of herbal medicines, including the benefits, risks, and interactions with conventional medicines at the Kebondalem Health Center, Pemalang Regency. This study uses descriptive observational analytic Data were collected through questionnaires distributed to diabetes patients who were treated at the Kebondalem Health Center. Data analysis was carried out quantitatively with percentages to measure the level of patient knowledge.

The research conducted aims to develop Gapinsa learning media for Mathematics subjects, measurement materials in class V. The developed media can be used to assist in learning activities so that it can be used to overcome problems that occur. The research was conducted at UPT SD Negeri 248 Gresik in the 2022/2023 school year. The type of research used is research and development or called R&D using the ADDIE model. The methods used in this study are observation and interviews used to find out information or the needs of students in the classroom, documents to strengthen evidence during research activities, validation to test the feasibility of the media and questionnaires to determine the response of learning media to the media developed. The subjects of the research conducted amounted to 36 students consisting of 20 male students and 16 female students in the 2022/2023 school year. Based on the results of research conducted by researchers through the development of Gapinsa learning programs, measurement materials have gone through validity tests, including the validation stage, media experts get a score of 85% in the "Very Valid" category and for expert validation, the material gets a score of 93% in the "Very Valid" category. The score obtained from the student response questionnaire obtained a score of 95.2% in the "Very Good" category. So that gapinsa media can be concluded that gapinsa media measurement material can be used in learning activities and get a good response by students.

This article discusses the lyrics of the song “Rasa Ini” by Vierratale as a representation of hidden feelings of love, emotional wounds, and doubts in relationships. Through a qualitative descriptive approach and Roland Barthes’ semiotic theory and Grice’s implicature theory, this article analyzes the figurative meaning in the song lyrics, especially the use of metaphor, symbolism, signs, connotation, denotation, and emotional narrative structures that emerge through a first-person perspective. The findings show that the lyrics of this song not only convey messages verbally, but also describe a strong inner mood through visualization of imagery, melody, musical nuances, and supporting poetic emotions. The presence of the background of the songwriter, Kevin Aprilio, also enriches the intertextual meaning that is manifested in the authenticity of emotions. This song is also a mirror of popular culture that reflects the dynamics of love in Indonesian society, especially love that is not conveyed directly, internalized in personal experiences, the psychology of the listener, and expressions of cultural identity.

This study aims to analyze the implementation of active learning strategies in enhancing the understanding of Islamic values in schools. Active learning provides space for students to actively engage in the learning process, allowing Islamic values to be understood, internalized, and applied in daily life. Through a literature review, this study examines various literatures discussing the concept of active learning, types of active learning strategies, and their impact on students’ understanding and practice of Islamic teachings. The results show that active learning strategies, such as discussions, simulations, religious projects, and reflections, significantly improve students' understanding of Islamic values in a deeper and more contextual manner. Furthermore, the teacher’s role as a facilitator is crucial in creating a conducive learning environment that supports the internalization of Islamic values. This study concludes that active learning not only enhances the cognitive aspects of students but also strengthens their Islamic character.

This study discusses the construction system in Japan from the perspective of Sharia business management. Japan is known for its high construction standards, advanced technology, and disciplined work system. The study aims to analyze how Sharia business principles can be applied in the construction industry in Japan, particularly in workforce management, finance, and business ethics. Using a qualitative descriptive method, this research explores the firsthand experiences of construction workers in Japan and the policies that support Sharia business practices in the industry. The findings indicate that there are opportunities to implement Sharia concepts in human resource management and financial transparency.

Media pembelajaran adalah segala sesuatu yang dapat menyalurkan pesan, merangsang pikiran, perasaan, dan kemauan dalam komunikasi antara guru dan siswa sehingga dapat mendorong terjadianya proses belajar dan pembelajaran. Penelitian ini membahas pengunaan powtoon sebagai media pembelajaran pada materi puisi kelas IV. Media pembelajaran powtoon akan digunakan pada saat penelitian, untuk mengetahui keefektifan dan aktivitas pengunaan media powtoon pada pembelajaran puisi kelas IV. model pembelajaran discovery learning adalah model pembelajaran yang tujuan nya yaitu menemukan hal bermakna dalam proses pembelajaran di kelas. Model pembelajaran ini seusai dengan permasalahan yang penulis angkat dalam penelitian ini. Prosedur pelaksaanaan penelitian Tindakan ini terdiri dari tiga siklus masing-masing siklus dilaksanakan sesuai dengan perubahan yang dicapai seprti yang sudah didesain dalam faktor-faktor yang diselidiki untuk mengetahui efektifitas penerapan media powtoon di SDN 1 Purwawinangun dilakukan observasi terhadap kegiatan pembelajaran yang dilakukan guru,selain itu diadakan diskusi antara guru sebagai peneliti dengan para pengamat sebagai kolaborator dalam penelitian ini. Berdasarkan kriteria kelas IV akan dipilih dua sampel kelas terdiri dari kelas PTK berjumlah 30 siswa sesuai dengan karakteristik yang dibutuhkan. Penerapan Media Powtoon dengan Menggunakan Model Pembelajaran Discovery Learning dapat diterapkan dengan baik pada mata pelajaran Bahasa Indonesia Siswa Kelas IV Sekolah Dasar, hal ini dibuktikan dengan hasil pada siklus I sebesar 74,4% dengan kriteria penilaian Baik, kemudian meningkat pada siklus II didapat nilai sebesar 89,71% dengan kriteria penilaian Sangat Baik.

Education plays a strategic role in improving the quality of human resources. In this context, teachers serve as central figures who determine the success of the learning process. Teacher professionalism is one of the key indicators in establishing a high-quality education system. This article aims to analyze the role of educational policy in supporting the development of teacher professional quality in Indonesia. The research method used is descriptive qualitative with a literature study approach, utilizing secondary data sources from scientific articles and journals published between 2020 and 2025, accessed through Google Scholar. The results indicate that educational policies in Indonesia have provided a strong legal and regulatory foundation for the development of teacher professionalism, such as Law Number 14 of 2005 and its derivative regulations. These policies regulate qualifications, competencies, certification, and budget support for teachers. In conclusion, educational policy plays a vital role in improving teacher quality through a structured and sustainable system.