Transformational leadership has become a leadership style that emphasizes change, inspiration, and empowerment. The transformational leadership style carried out by the principal has not yet gone hand in hand with the underlying values. This study aims to analyze the transformational leadership of the principal in the perspective of axiological philosophy. Especially related to ethical and aesthetic values ​​in decision making and teacher coaching. This study uses a qualitative approach method with the principal as the subject of research. And using literature study techniques from various references on educational philosophy and leadership management. Data were collected through participatory observation and school administrative documentation. The results of the analysis show that the axiology of transformational leadership emphasizes the importance of human values, justice, empathy, and beauty in forming a transformative and humanistic school climate. By integrating the philosophy of axiology, the principal's leadership is not only oriented towards achieving targets, but also forming the character and culture of the school that is meaningful morally and aesthetically. This finding confirms that the integration between the philosophy of values ​​and transformative leadership is not only theoretically ideal, but also real in practice in the field of education.

This study aims to analyze the influence of Total Assets Turnover (TATO) and Gross Profit Margin (GPM) on Capital Structure in metal and mineral sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. Capital structure is a crucial aspect of corporate finance as it relates to funding policy and financial risk. The research method employed is quantitative with a multiple linear regression approach. Data were obtained from the annual financial reports of the selected companies. The analysis results show that, partially, Total Assets Turnover has a negative and significant effect on capital structure, while Gross Profit Margin has a positive and significant effect. Simultaneously, both independent variables significantly influence the capital structure. These findings indicate that asset utilization efficiency and gross profitability play essential roles in determining capital structure policy. Therefore, company management is advised to continuously improve operational efficiency and profitability to achieve an optimal and sustainable capital structure.

Gross motor development in toddlers (aged 1–3 years) serves as a crucial foundation for their physical, cognitive, and social growth. Parental knowledge about the stages of this development is essential for providing appropriate stimulation and early detection of developmental delays. However, studies indicate that many parents, particularly in developing countries such as Indonesia, still have limited understanding, potentially hindering the optimal development of their children. This study aims to analyze parental knowledge of gross motor development in toddlers through a systematic literature review (SLR) of 20 selected studies conducted between 2020 and 2025. The findings reveal variability in parental knowledge levels, with education, access to digital information, and the role of healthcare professionals identified as key determinants. Recommended interventions include community-based education programs via posyandu (integrated health posts) for rural areas and the use of digital platforms for urban populations, supported by multisectoral policy integration to ensure program effectiveness and sustainability.

Fish-processing MSMEs (Micro, Small, and Medium Enterprises) in the coastal area of Dusun Watu Ulo, Sumberejo Village, play a strategic role in supporting the local economy and utilizing the abundant potential of marine resources. However, not all MSME actors are able to achieve equal business success, despite operating within a relatively similar resource ecosystem. This indicates that business success is largely influenced by internal factors of the entrepreneurs themselves. This study aims to analyze the influence of entrepreneurial characteristics, motivation, experience, and business capability on the business success of fish-processing MSMEs in the region. The research approach employed is quantitative, using a survey method involving 60 MSME actors selected through simple random sampling, and analyzed using multiple linear regression with the assistance of SPSS version 25. The results show that simultaneously, the four independent variables have a significant effect on business success. Partially, business capability has the most dominant influence, followed by motivation and experience, while entrepreneurial characteristics, although positive, are not statistically significant. These findings highlight the importance of enhancing the managerial and technical capacities of MSME actors to improve business success in the coastal fish-processing sector.

As one of the cardiovascular diseases, heart failure is a condition in which the heart loses its ability to pump blood adequately to deliver oxygen throughout the body's tissues. According to a WHO survey in 2016, non-communicable diseases such as cardiovascular problems accounted for 38 million out of 56 million total global deaths. Of these, 17.5 million deaths were specifically caused by circulatory system disorders. In Indonesia, heart failure ranks as a leading cause of mortality. Based on the 2018 Basic Health Research (Riskesdas) data, the prevalence rate of heart disease in the country reached 1.5%. Hypertension has been identified as one of the main risk factors that can trigger heart failure. This study aims to analyze the correlation between the profiles of heart failure patients and the effectiveness of combination antihypertensive therapies involving Beta Blocker–ACEI, Beta Blocker–ARB, and Beta Blocker–Diuretic in patients hospitalized at Dr. Loekmono Hadi Regional Hospital, Kudus. The study employed an observational analytic method with a cross-sectional approach using patient medical records. The data were collected from Dr. Loekmono Hadi Regional Hospital, Kudus. The sample population included heart failure patients who received combination antihypertensive therapy (Beta Blocker–ACEI, Beta Blocker–ARB, or Beta Blocker–Diuretic) during their inpatient care in 2024. The sampling technique used was total sampling, with 77 patients meeting the established inclusion and exclusion criteria. Data analysis was performed using univariate and bivariate methods supported by the Chi-Square test. The most commonly used combination therapy was Beta Blocker + Diuretic, administered to 36 patients (46.8%). The average blood pressure of heart failure patients before therapy was 143.81/83.05 mmHg, and after therapy, it was 126.10/76.23 mmHg. Most patients (69 patients or 89.6%) achieved normal blood pressure levels (<140/90 mmHg) post-therapy. Chi-Square analysis indicated a significant correlation between age (p=0.04) and therapy effectiveness. In contrast, no significant association was found between gender (p=1.000) or the type of combination therapy used (p=0.895) and therapeutic outcomes.

This study examines the level of accounting comprehension among students in the Accounting Study Program at Universitas Tanjungpura from two different cohorts, namely 2022 and 2024. A descriptive quantitative approach was employed, with purposive sampling used to determine the sample. A total of 77 active students participated as respondents, consisting of 45 students from the 2022 cohort and 32 students from the 2024 cohort, all of whom had completed or were currently enrolled in basic accounting courses. The research instrument used was an online questionnaire with a Likert scale, covering three main indicators: understanding of basic accounting concepts, ability to prepare journals, and comprehension of financial statements. Data were analyzed using an independent t-test through SPSS version 26. The results revealed that the average comprehension score of students from the 2022 cohort was 61.80 (SD = 8.24), while the 2024 cohort scored an average of 58.19 (SD = 8.70). The t-value of 1.852 with a p-value of 0.068 indicates that the difference in scores was not statistically significant (p > 0.05). This suggests that the difference in entry year does not significantly affect the overall level of accounting comprehension. Instead, factors such as high learning motivation, the effectiveness of teaching methods, and students’ active participation during the learning process are presumed to have a greater impact. Therefore, these findings emphasize the importance of designing learning strategies that are more contextual, interactive, and aligned with the characteristics of today’s students.

The People’s Palm Oil Replanting Program (PSR) is a national policy aimed at improving the productivity of smallholder plantations through the replanting of aging and unproductive oil palm trees. This study reviews the implementation of PSR in Indonesia by analyzing ten scholarly articles through a literature study approach. The findings indicate that program effectiveness is significantly influenced by technical support such as training, mentoring, the application of Good Agricultural Practices (GAP), and strategic partnerships for harvest absorption. However, implementation faces several challenges, including limited human resources, damaged equipment, inadequate funding, prolonged replanting periods, weak coordination among stakeholders, and lack of policy dissemination. Local institutions such as cooperatives (KUD) and farmer groups (Gapoktan) play crucial roles in ensuring program sustainability and inclusiveness by acting as managers and conflict mediators. Although farmers are generally ready and actively participate, regulatory constraints—particularly the requirement of financial guarantors—remain a barrier. The study recommends strengthening local institutional capacity, enhancing stakeholder synergy, and simplifying financial schemes as strategic steps to improve the long-term effectiveness of the PSR program.

In the competitive digital era, companies are required to build an image as an attractive workplace to capture the attention of young talent, especially generation Z who will enter the job market. This study aims to analyze the effect of employer branding on the interest in applying for jobs of final year students in North Kalimantan, and to examine the role of social media as a moderating variable in the relationship. The study used a quantitative approach with an explanatory design through a survey method of 350 students from two universities, with data analysis using Structural Equation Modeling-Partial Least Squares (SEM-PLS) techniques. Employer branding was measured based on five dimensions of organizational attractiveness, while job application interest and social media exposure were measured using a Likert scale. The results showed that employer branding has a positive and significant effect on job application interest (β = 0.506; p = 0.002), and social media also has a significant direct effect on job application interest (β = 0.573; p = 0.000). However, the moderating effect of social media on the relationship between employer branding and interest in applying was not statistically significant (β = -0.088; p = 0.969). The findings conclude that while social media is effective as a direct communication channel, its success in strengthening employer brand image depends on the quality of content and consistency of the organization's narrative. The implication of this study suggests that local companies should strengthen their employer branding strategy and utilize social media more purposefully and contextually to attract young talent in frontier regions.

Fraud within the Social Insurance Administration Organization (BPJS) Kesehatan has emerged as a significant challenge, threatening the sustainability and integrity of Indonesia's National Health Insurance (JKN) program. Fraud can manifest in various forms, including false claims, misuse of participant data, and unauthorized utilization of healthcare facilities, involving participants, medical personnel, and healthcare providers alike. This phenomenon not only results in financial losses for the state but also diminishes the quality of healthcare services and public trust. This article analyzes BPJS fraud from the perspective of ethics and compliance with Law Number 17 of 2023 concerning Health. This law emphasizes the crucial principles of justice, transparency, and accountability in the provision of healthcare services. The prevention and handling of fraud are regulated by Minister of Health Regulation Number 16 of 2019, which mandates strict oversight, administrative sanctions, and the use of information technology for early detection. Furthermore, education and community involvement are key to strengthening reporting and oversight systems. Collaboration across sectors and the implementation of comprehensive policies are expected to maintain the sustainability and integrity of JKN, ultimately aiming to achieve fair and equitable healthcare services for all Indonesian citizens.
Keywords: Ethics, Fraud, National Health Insurance, Social Insurance Administration Organization

The purpose of the study was to determine the description of juvenile delinquency behavior that occurs in students. The study used a descriptive research method in which the author tried to reveal and describe how Juvenile Delinquency in Students of SMAN X Lengayang in Pesisir Selatan. Descriptive research is one type of research that aims to describe systematically, factually, and accurately about the facts and characteristics of a particular population. From the tests that have been carried out, the results obtained are that the level of juvenile delinquency is included in the moderate category. In the gender category, 27 male students have a moderate level of delinquency and 36 female students have a moderate level of delinquency. As for the class category, class 10 has 22 people, class XI 17 people and class XII 24 people with a moderate level of delinquency. The highest level of delinquency is in class XII, this is due to the feeling of being the most senior in school.