Abstract:This study aims to analyze the effects of liquidity, leverage, and BOPO on the profitability of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Profitability is proxied by…
by Return on Assets (ROA), liquidity by the Current Ratio (CR), leverage by the Debt to Equity Ratio (DER), and BOPO is measured by the ratio of Operating Expenses to Operating Income. This research employs a quantitative approach with an associative research design. The data used are secondary data in the form of companies’ annual financial statements obtained from the official IDX website, with the sampling technique using purposive sampling based on predetermined criteria. Data analysis was conducted using multiple linear regression with the assistance of statistical software. The results show that liquidity does not always have a positive effect on profitability, leverage tends to have a negative effect on profitability, and BOPO has a negative effect on profitability. Simultaneously, liquidity, leverage, and BOPO significantly affect the profitability of energy sector companies during the 2022–2024 period. These findings indicate that optimal liquidity management, proportional use of debt, and operational cost efficiency are key factors in improving the profitability performance of energy sector companies.
Abstract:This study explores the relationship between business strategy, business performance, innovation, and competitive advantage and their impact on customer value for non-apparel textile SMEs in Indonesia. Using Structure Equational…
uational Modeling (SEM), it aims to understand how business strategy affects business performance and innovation and how business performance and innovation mediate the relationship between business strategy and competitive advantage. In addition, it investigates the role of competitive advantage as a mediator in increasing customer value.The results show that business strategy has a significant impact on business performance, innovation, and competitive advantage. Competitive advantage proved to be an important mediator in improving customer value. However, business performance and innovation are not always effective in mediating the relationship between business strategy and competitive advantage or customer value. The findings indicate that while business performance and innovation are important, they should be viewed as part of a more holistic approach to business strategy.This research concludes that companies should focus on strategies that integrate competitive advantage through various elements, such as innovation, product quality, and marketing. Good strategic planning and effective implementation are key to achieving and maintaining competitive advantage and increasing customer value. The findings provide important insights into the need for a holistic strategic approach to achieve long-term success in an increasingly competitive market.
Abstract:The development of Artificial Intelligence (AI) technology is currently progressing very rapidly and has had a major influence on various sectors, including the education sector, offering great potential in compiling engaging…
aging and relevant teaching materials. However, teachers still face challenges related to limitations in time, energy, technological understanding, and the accuracy of AI-generated content. Findings from the analysis show that AI has a significant capability to support teachers in designing learning materials relevant to student needs, as well as testing the accuracy of AI-generated content related to the learning material. Using a non-participant observation method, data was collected through social media, unstructured interviews with lecturers, teachers, and the general public, as well as testing the content of AI platforms such as ChatGPT, Gemini, and Meta AI. This research uses a descriptive qualitative approach to analyze the data. The study's findings reveal that artificial intelligence has a significant capacity to support educators in designing learning materials, while also optimizing time productivity and teaching innovation. However, the accuracy of AI content, although quite high for basic concepts, often does not include specific sources or references, thus requiring manual verification by teachers. The main challenges include a lack of training and technological understanding. It is recommended that teachers undergo AI training and always verify AI content with trusted sources.
Abstract:Human rights are rights that are owned by all people according to humane conditions. These human rights are always seen as something basic, fundamental and important. Therefore, the opinion that says that human rights are…
e "power and security" owned by every individual. The idea of human rights arose in the 17th and 18th centuries, as a reaction to the absolutism of kings and feudal lords at that time towards the people they ruled or the people they employed, namely the lower class society, this lower class society did not have rights, they were treated arbitrarily as slaves owned. As a reaction to this situation, the idea arose so that the lower class society would be elevated from its position as slaves
Abstract:In the history of Islamic law, one of the main principles often used to determine the law is the benefit. This term refers to the benefits or general good desired by Islamic law (sharia) for humans. The Istislahi Theory…
or better known as Maslahah Mursalah, is one of the methods used in determining Islamic law which always prioritizes maslahah or goodness. Although among scholars they try to adjust sharia law to the conditions of the times and certain places for the purpose of broad benefit.
Abstract:The relationship between philosophy and educational theory has always been an intriguing subject, especially for those who delve deeply into educational studies. To explore the vast field of educational theory, philosophy…
y plays a key role in helping educators and thinkers develop and understand educational theories. This paper, through a literature review, aims to explore the connection between philosophy and educational theory, drawing on various theoretical approaches and findings from prAevious authors. Philosophy influences the development of other fields of knowledge, and this forms the horizontal relationship between philosophy, including philosophy of education, and other branches of knowledge. In a vertical sense, philosophy of education is connected to other fields, such as educational science and the history of education. The results of this study conclude that philosophy's role in educational theory provides a profound contribution to discovering the truth in educational theories, thus making education not only a scientific discipline but also offering practical benefits in its implementation.
Abstract:This study aims to analyse the strategy of the Merauke Regency Government in managing Wamanggu Market and to identify the factors influencing its implementation. The research employed a qualitative descriptive approach,…
with data collected through interviews, observations, and documentation. The informants included the Head of the Department of Industry, Trade, Cooperatives and Small and Medium Enterprises (SMEs) of Merauke Regency, the Head of the Trade Division, the Head of the Wamanggu Market Technical Implementation Unit (UPTD), the Chairperson of HIPPAM, market traders, and consumers. Data were analysed using data reduction, data presentation, and conclusion drawing techniques. The findings indicate that the management strategy of Wamanggu Market is implemented through four main aspects: trader registration, trader regulation and enforcement, market management evaluation, and the enforcement of trader discipline. However, the implementation of these strategies has not yet been fully effective. Trader registration continues to rely on outdated data, resulting in discrepancies between administrative records and actual field conditions. Regulatory measures have not been entirely successful, as some traders continue to operate outside the designated market area and kiosk allocation does not always comply with established zoning arrangements. Market management evaluations are conducted regularly; however, follow-up actions have not been sufficient to resolve existing problems significantly. Furthermore, the enforcement of trader discipline remains constrained by low levels of compliance among traders and the inconsistent application of regulations.The study also reveals that market management strategies are influenced by internal factors, including limitations in human resources, infrastructure, budget availability, and inter-agency coordination, as well as external factors such as regulatory frameworks, trader participation, environmental conditions, market dynamics, and consumer behaviour. Therefore, improvements in human resource capacity, stronger institutional coordination, enhanced infrastructure, and the development of adaptive management strategies are necessary to achieve more effective and sustainable management of Wamanggu Market.
Abstract:Number carriage game which is a simple math learning activity that is easy to play and can solve or find the sum of the results provided by the educator. The purpose of this study is to describe the results of cognitive…
development in totaling to group A PAUD KIA-KIRA Sedati Sidoarjo. The data analysis technique uses 3 stages, namely data reduction; data presentation; and conclusions or verification. Then triagulation and validity are carried out. The group studied was Group A (ages 4-5 years) totaling 14 students. Data was collected from the results of observation sheets and field notes.The results showed that the cognitive development of group A PAUD KIA-KIRA in adding up with the numbers carriage game at the stage of development as expected (BSH) but on the indicator symbol of numbers at the stage began to develop (MB). Factors that support the implementation of the number car play activities, namely students who are enthusiastic to play even though there are some who are not familiar with numbers and homeroom teacher support is always helpful while the inhibiting factor is the cognitive ability to read the symbols of student numbers is still lacking, because the media at school is lacking inadequate as well as the lack of creativities educator makes educational props tools (APE).
Abstract:Economic growth is a key indicator in assessing a country's ability to sustainably increase the output of goods and services. This study aims to analyze the effect of trade openness (TO) and the interaction between foreign…
gn direct investment (FDI) and political stability (PS) on economic growth in member countries of the Organization of Islamic Cooperation (OIC). The study utilizes panel data from 30 OIC member countries over the period 2005–2023, sourced from the World Bank’s World Development Indicators (WDI). The analytical method employed is panel data regression using the Fixed Effect Model (FEM) to control for individual heterogeneity across countries, as well as Moderated Regression Analysis (MRA) to test the moderating role of PS in the relationship between FDI and economic growth. The estimation results show that both TO and FDI have a positive and significant impact on economic growth. However, the interaction between FDI and PS exhibits a negative and significant effect, which contradicts conventional theoretical expectations that political stability should enhance the positive impact of FDI. These findings suggest that in several OIC countries, despite relatively low political stability, FDI continues to flow in response to economic opportunities, strategic interests, or domestic market appeal. In other words, political instability does not always serve as a major barrier to foreign investment, especially when the economic potential remains high. Moreover, FDI under such conditions may serve as an important instrument to strengthen international economic cooperation, expand production capacity, and drive long-term economic growth. These findings provide strategic implications for the formulation of investment and institutional stability policies in OIC countries.
Abstract:This article investigates patterns of Hegelian Dialectics in 5 Seconds of Summer’s song lyrics entitled Good Girl. The background of this study lies on such stereotypes whether new literary works may still contain philosophical…
osophical ideas. The research question of this paper is whether 5 Seconds of Summer’s song lyrics entitled Good Girl can be analyzed through Hegelian Dialectics. Through qualitative method, this paper shows how the situation of the girl is covered by old and new knowledge in the scheme of thesis-antithesis-synthesis as theorized by G. W. F. Hegel. This approach emphasizes how traditional and modern understandings interact, highlighting how dynamic identity building is. Using explorative approach, the components of the song lyrics are discussed through subtextual understandings that Hegelian Dialectics may erode such stereotype and later shape another stigma as well. It is analyzed that the girl lives the stigma that a good girl is a nerd and should not have fun outside the house. The song lyrics then accentuate that a smart girl could also be a bad girl and it indeed breaks the stigma of a clever girl is always a good girl. In conclusion, the song lyrics show how ideas of a good and a bad girl are not that simple since those reflect complex situation between common, social, and even academic norms. By stating so, the novelty of this article is evident; such new literary works may still always contain certain philosophical presuppositions.