This research aims to analyze the influence of income, interest expenses, operational costs, and operating cash flow on the net profit of service companies in the financial sector listed on the Indonesia Stock Exchange (IDX) during the period of 2020–2024. This research is a type of descriptive study with a quantitative approach. The population in this study consists of 105 service companies in the financial sector, with the sampling technique using purposive sampling method, resulting in 30 companies as the sample. The data source used is secondary data obtained from the official website of the Indonesian Stock Exchange (IDX). The data analysis methods used include descriptive statistical tests, classical assumption tests, as well as hypothesis testing consisting of F tests, t tests, multiple linear regression analysis, and the coefficient of determination (R²) test. Research results indicate that partially the variables of income, interest costs, operating costs, and operating cash flow have a significant effect on the company’s net profit.

Competency testing (ujikom) is a crucial evaluation method in vocational education and training, assessing the extent to which students master knowledge and skills in a particular field. This Community Service Program (PkM) is dedicated to transferring knowledge and expertise from information technology lecturers and students to students of the Computer and Network Engineering (TKJ) program at SMK Ar-Rahman Bekasi. The implementation is carried out through a Softskill Competency Test (Ujikom) activity, specifically designed to strengthen students' non-technical abilities, which are highly demanded by the industry. The competencies tested include understanding operating systems and their installation, mastering computer software and hardware along with assembly, and a deep understanding of computer networks and their installation processes. Through the integration of enhanced soft skills with these technical competencies, it is expected that students will not only possess relevant expertise but also high mental readiness and adaptability, enabling them to effectively implement their knowledge in the workplace and daily life. This will significantly increase their competitiveness in the industry, ensuring that SMK Ar-Rahman Bekasi graduates are ready to face global challenges.

This study aims to explore how organizational communication, organizational culture, and leadership style influence organizational commitment within student organizations at Universitas Pelita Bangsa. A total of 75 active student organization members participated as respondents, selected using a purposive sampling technique. Data were analyzed using the Partial Least Squares (PLS) approach with SmartPLS 3.0 software. The findings reveal that both organizational communication and culture significantly impact the level of commitment among student organization members. However, leadership style was found to have no significant effect on organizational commitment. These results highlight the crucial role of communication and culture in fostering strong organizational commitment, which contributes to the overall success of student organizations

This study aims to identify the challenges faced by teachers in designing Program Pembelajaran Individual (PPI) for children with special needs in Pekanbaru City. PPI is a learning approach that is specifically designed to suit the unique needs, potential and characteristics of each learner, especially in the context of inclusive education which prioritizes equal access for all children. This research uses a descriptive qualitative method with data collection techniques through in-depth interviews and direct observation of teachers in several special schools (SLB). The results showed that teachers face various challenges, such as the number of children with disabilities exceeding the ideal class capacity, the diversity of student characteristics, limited human resources and infrastructure, lack of active parental involvement, and the gap between pedagogic theory and practice in the field. Despite this, teachers continue to do their best by developing creative, flexible and collaborative learning strategies. This study recommends the need for more concrete support from schools, government and families for the successful implementation of IEP in inclusive education.
 

This research aims to determine the effect of production costs, operational costs, and sales volume on the net profit of manufacturing companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange from 2021-2024. The objects studied in this research are manufacturing companies in the miscellaneous industry sector listed on the IDX from 2021-2024, totaling 48 companies. This type of research is quantitative. The research sample was selected using purposive sampling techniques, resulting in a sample of 16 companies. This research uses secondary data obtained from the Indonesian Stock Exchange (IDX). The data analysis techniques used include descriptive statistical tests, classical assumption tests, and hypothesis testing, which consist of multiple linear regression analysis, model feasibility test (F test), partial significance test (t test), and the coefficient of determination test. The results of this study indicate that production costs and operational costs have a significant negative effect on net profit, while sales volume has a significant positive effect on net profit.

This study aims to determine the impact of labor costs, marketing costs, and sales volume on the net profit of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the years 2020-2024. This research utilizes a descriptive research type with a quantitative approach. The population of this study includes manufacturing companies in the food and beverage sub-sector that are listed on the IDX for the years 2020-2024, totaling 48 companies. The sampling technique employed is purposive sampling, involving 20 companies. The data source for this research utilizes secondary data. Data collection methods are obtained from the Indonesian Stock Exchange (IDX). This study employs data analysis methods, which include descriptive statistical tests, classical assumption tests, and hypothesis testing, comprising multiple linear regression analysis, F test, t test, and the coefficient of determination (R2) test.The results of this study indicate that labor costs do not have a significant effect, while marketing costs and sales volume do have a significant effect.

This study aims to determine the effect of profitability, liquidity, and leverage on the value of manufacturing companies in the food and beverage sub-sector of the goods and consumer industry listed on the IDX in 2022-2024. This study uses a descriptive research type with a quantitative approach. The population of this study includes 66 food and beverage sub-sector manufacturing companies listed on the IDX for the 2022-2024 period. The sampling technique used is the purposive sampling method for 20 companies. The data source for this study uses secondary data. The data collection method was obtained from the Indonesian Stock Exchange (IDX). This study uses data analysis methods, namely descriptive statistical tests, classical assumption tests, and hypothesis testing, including multiple linear regression analysis, F tests, t tests, and coefficients of determination R Square. The results of this study indicate that profitability and liquidity have a significant positive effect, while leverage has a significant negative effect.

Patient safety is a fundamental component of healthcare quality and a key indicator of hospital performance. Ensuring its implementation requires not only technical competence but also psychological and organizational support. This study aims to analyze the effect of motivation and coaching on the implementation of patient safety among nurses, with responsive culture as a mediating variable at Hospital X, Bekasi. A quantitative approach was employed using a cross-sectional design. Data were collected from 162 nurses in inpatient units using a structured questionnaire and analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS software. The results showed that both motivation and coaching have significant direct effects on the implementation of patient safety. In addition, both variables significantly influence the development of responsive culture, which in turn also has a significant effect on patient safety. Responsive culture serves as a strong mediating factor, reinforcing the relationship between individual-level factors (motivation and coaching) and organizational safety outcomes. These findings indicate that motivated nurses who receive structured coaching within a responsive organizational environment are more likely to engage in safe practices. This study contributes to the growing evidence that human and cultural factors are critical in improving patient safety outcomes. It also provides practical recommendations for hospital leaders to focus on motivation strategies, coaching mechanisms, and cultural transformation to build safer healthcare systems. Future research is suggested to involve multiple institutions and integrate qualitative methods for deeper contextual understanding.

The choice of business entity by micro, small, and medium enterprises (UMKM) carries significant fiscal implications, as it determines the applicable tax regime. Generally, the Commanditaire Vennootschap (CV) is considered more tax-efficient than a Limited Liability Company (Perseroan Terbatas/PT), as profits withdrawn as prives are not subject to double taxation. However, under Indonesia's progressive Individual Income Tax (PPh OP) system, the tax burden on prive can exceed the final 10% tax rate on dividends distributed by PTs, particularly at higher income brackets. This study employs a qualitative approach through literature review and tax burden simulation comparing CV and PT. The findings reveal that the fiscal efficiency of CVs largely depends on the owner's personal income tax rate. The results emphasize the strategic role of Notaries as both legal and fiscal advisors in guiding UMKM to select the most appropriate business form. This research contributes to the tax policy discourse and strengthens the understanding of the Notary's role in fostering UMKM compliance and sustainability.

This research aims to discover the role of offerings in the financial management of nonprofit organizations, namely the Church. This research uses descriptive qualitative methods. Data collection methods used are direct interviews and documentation at one of the nonprofit-oriented entities. The data analysis techniques used are data reduction, data presentation, and conclusion drawing. This study's results explain that offerings play an important role in the financial management of nonprofit organizations where the object used is the Church. Offerings also have many types, but the financial statements made are still single-entry or simple bookkeeping.