This study aims to analyze tehe effect of profitability and firm size on firm value with capital structure as a mediating variable. The study was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange during 2020-2023. The variables used in this study include Return on Assets (ROA), frim size (SIZE), Dept to Equity Ratio (DER), and Price to Earnings Ratio (PER). Path analysis was applied to test the relationsips. The results show that booth profitability and firm size significantly influence capital structure. Pprofitability and firm size also directly affect firm value. Furthemore, capital structure ppartially mediates the relationship between profitabilitiy, firm size, and firm value. These findings highlight the importance of strategic capital structur management to enhance corporate financial performance and long-term value, especially in the food and beverage sector.

Poromas are benign neoplasms composed of epithelial cells that show tubular differentiation, which arises from the intraepidermal part of the eccrine of the sweat glands. This lesion can resemble melanoma or non melanoma.1,2 Case description We reported a case of eccrine poroma in a man, Mr. ES, 50 years old, with complaints of a lump in the head of the temporal region of the region. On macroscopic examination, a blackish-brown scalp tissue size 2x1x0.5 was received, the surface was uneven, the consistency was springy. Microscopic examination of squamous epithelial coating with round, oval, monotone, smooth chromatin, eosinophilic cytoplasm appear. In the sub-epithelium, there is a mass of tumors consisting of proliferative eccrine glands, in groups forming islands, with cuboidal coatings, with round, oval, monotonous nuclei, fine chromatin, eosinophilic cytoplasm. The stroma consists of fibrous connective tissue and blood vessels. The sebaceous glands, hair follicles and infiltration of lymphocyte cells appear. Discussion and conclusions: Based on the results of histopathological examination, it can be concluded as eccrine poroma. In this case electrosurgery is performed, removal with the help of a carbon dioxide laser, or excision surgery can be performed.

Sustainable development in coastal areas requires collaborative governance involving multiple stakeholders, including government, private sector, and communities. Makassar, as a major coastal city in Eastern Indonesia, faces significant challenges in implementing sustainable development programs in its coastal areas.This study examines the influence of collaborative governance on the success of sustainable development programs in Makassar's coastal areas, with a focus on accountability mechanisms and stakeholder engagement processes.This research employs a mixed-method approach, combining quantitative analysis using Structural Equation Modeling (SEM) and qualitative analysis through in-depth interviews with 150 respondents from government agencies, private sector, NGOs, and local communities. Data were collected from January to October 2024 in four coastal sub-districts of Makassar.The study reveals that collaborative governance significantly influences the success of sustainable development programs (β = 0.687, p < 0.001). Key mediating factors include transparency in resource allocation (β = 0.445, p < 0.01), community participation in decision-making (β = 0.523, p < 0.001), and integrated monitoring systems (β = 0.398, p < 0.05). Effective collaborative governance enhances sustainable development program outcomes through improved accountability, resource efficiency, and stakeholder satisfaction. The findings suggest that formal collaboration frameworks and transparent financial reporting mechanisms are critical success factors.

This study aims to analyze the application of the Zero Based Budgeting (ZBB) method in budget management in 2025 as a strategic step to improve efficiency, transparency, and accountability in public financial governance. ZBB is a budgeting approach that requires each organizational unit to prepare a budget from zero without referring to previous allocations, so that each expenditure must be logically justified based on actual needs and strategic priorities. In the context of increasing fiscal pressures and demands for bureaucratic reform, the relevance of ZBB is increasingly strengthening. Using a qualitative approach through literature studies and policy analysis, this study evaluates the effectiveness, constraints, and prospects of ZBB implementation in various government sectors that are undergoing digital transformation, such as immigration services and public services. The results of the study show that although ZBB is able to improve budget efficiency and build a more responsible work culture, its success is highly dependent on the readiness of human resources, reliable information systems, and strong political support. Therefore, the implementation of ZBB in 2025 needs to be accompanied by systematic training, supporting regulations, and an integrated performance evaluation system to produce a significant impact on better budgeting practices.

This study aims to analyze the effect of work life balance on job satisfaction, mediated by employee engagement among Generation Z employees at PT Kereta Api Indonesia (Persero) Daop 1 Jakarta. The research background is based on the increasing number of Gen Z employees who have unique characteristics, such as a preference for work-life balance and meaningful engagement at work. The research method used is quantitative with a survey approach, in which data were collected through questionnaires distributed to Gen Z employees at PT KAI Daop 1 Jakarta. Data analysis was performed using Structural Equation Modeling (SEM). The results show that work life balance has a positive and significant effect on employee engagement and job satisfaction. Furthermore, employee engagement is proven to mediate the effect of work life balance on job satisfaction. The implications of this research highlight the importance for companies to pay attention to work-life balance and enhance employee engagement in order to improve job satisfaction, especially for Generation Z employees. These findings are expected to serve as a reference for companies in designing adaptive human resource management strategies that suit the characteristics of the younger generation in the workforce.

The aim of this research is to develop concrete media for literacy learning in reading and writing. The research method used is research and development methodology that adapts the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). The subjects of this study are first-grade elementary school students. The research instruments used in this study include a product assessment scale by material and media experts, as well as assessment questionnaires by teachers and student responses. The results of this research are concrete media for reading and writing literacy learning. The feasibility test results according to material experts received a score of 83% with good criteria, and a score of 91% with very feasible criteria from media experts. Additionally, the developed concrete media received good ratings and positive responses from first-grade students.

Cafes in Jember Regency continue to grow significantly amid increasingly fierce competition among businesses and the rise of MSMEs in the digital era. The culinary industry, particularly the café sector in Jember Regency, has seen significant growth, presenting promising opportunities for café owners and a substantial market. Numerous cafés are spread across various neighborhoods in Jember Regency. This study focuses on how social media can be utilized for customer engagement and promotion. Additionally, entrepreneurial motivation is examined as a factor that can enhance the influence of these elements on business success. To explore the relationships among these factors, data was gathered through questionnaires and analyzed using multiple linear regression techniques. A quantitative survey approach was used to collect information from 100 cafe owners in Jember. The findings showed that social media significantly and positively influenced motivation and company success. In addition, motivation was found to be an intervening variable that strengthens the impact of these elements on cafe business success.

Optimal nurse performance is essential to support the quality of health services in hospitals, in Buton Tegah Regional Hospital, nurse performance is still a concern because a number of problems related to nurse productivity and work quality were found, such as inefficient task implementation, and low active involvement in the service team, this problem is related to various factors that affect performance. This study aims to determine the effect of work motivation and work stress on nurse performance at Buton Tengah Regional General Hospital. The type of research used is observational analytical research using a cross-sectional research design with univariate, bivariate and multivariate tests. The population in this study were all nurses at Buton Tengah Regional General Hospital with a sampling technique using the Total Sampling technique of 64 people. Data analysis used the chi square test and logistic regression. The results showed that there was an effect of work motivation on nurse performance at Buton Tengah Regional General Hospital (0.022 <0.05) and there was a significant effect between work stress on nurse performance at Buton Tengah Regional General Hospital (0.009 <0.05).

This study aims to determine the effect of perceptions regarding the implementation of reward and punishment on the performance of contract employees at H. L. Manambai Abdulkadir Hospital. Using a quantitative descriptive method and multiple regression analysis, the research involved 100 respondents selected through simple random sampling. The results show that employees’ perceptions of rewards have a positive and significant effect on performance. Meanwhile, punishment also has a positive effect, but it is not statistically significant. Simultaneously, reward and punishment together have a significant impact on improving employee performance. Positive perceptions are formed when there is clarity in rules and expectations, as well as fair, consistent mechanisms for administering rewards and punishments, supported by open communication between management and employees. With proper implementation, reward and punishment can serve as effective strategies to enhance the performance of contract employees in the hospital environment.

The low proportion of Grade A harvest quality in Hokkaido corn farming remains a challenge for horticultural agribusiness practitioners. This study aims to develop an operational strategy based on a managerial evaluation of key production factors to improve technical efficiency and harvest quality. The research was conducted at PT Agricole Indonesia Makmur, Cianjur, using data from 24 planting periods in 2024. Six production input variables were analyzed to identify the most influential factors on yield quantity and quality. The results show that only three variables watering frequency, organic fertilizer, and plant age at harvest consistently contributed significantly to the production of Grade A output. Although these variables are inelastic, they play a critical role in maintaining quality. The proposed strategy includes a 10% increase in harvest quantity and a 30% conversion from Grade B to Grade A. Simulation results indicate an additional 7.67 kg of Grade A yield per planting period, generating a value increase of IDR 239,490. The strategy is considered feasible with a positive Return on Investment (ROI) of 14.04% assuming a Grade A selling price of IDR 35,000/kg.