Abstract:This study aims to analyze the effect of capital structure on firm value with profitability as a moderating variable in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange during 2021–2024. Capital…
pital structure was measured using Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), firm value was proxied by Price to Book Value (PBV), while profitability was measured using Return on Assets (ROA). This research applied a quantitative approach using secondary data obtained from annual financial reports. The sample consisted of 154 observations selected through purposive sampling. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS software. The results show that DAR has a positive and significant effect on firm value, while DER has a negative but insignificant effect on firm value. Simultaneously, DAR and DER significantly affect firm value. Furthermore, profitability (ROA) is proven to strengthen the relationship between DAR and firm value as well as between DER and firm value. These findings indicate that an optimal capital structure supported by strong profitability can increase firm value. Therefore, companies should maintain a balanced financing composition and improve profitability to enhance market valuation.
Abstract:This study aims to evaluate the implementation of Islamic Religious Education (Pendidikan Agama Islam/PAI) learning in strengthening students’ religious moderation at SMP Islam Terpadu Bangkinang. Religious moderation is…
is conceptualized as a religious attitude that emphasizes balance, tolerance, justice, and respect for diversity, which are essential values in maintaining social harmony within pluralistic societies. In the Indonesian educational context, Islamic Religious Education plays a strategic role not only in developing students’ religious knowledge but also in shaping moderate religious attitudes that prevent intolerance and extremism. Therefore, systematic evaluation of PAI learning is crucial to ensure that religious moderation values are effectively internalized by students.
This study employs a qualitative approach with an evaluative research design to comprehensively examine how religious moderation values are integrated into PAI learning. The evaluation focuses on three main aspects: learning planning, learning implementation, and learning evaluation. Data were collected through classroom observations, in-depth interviews with Islamic Religious Education teachers and students, and documentation analysis of learning instruments such as lesson plans, syllabi, and assessment tools. These data collection techniques were employed to obtain an in-depth understanding of instructional practices, teacher–student interactions, and assessment strategies related to the cultivation of religious moderation values. Data analysis was conducted using an interactive model involving data reduction, data display, and conclusion drawing to ensure systematic and credible findings.
The findings reveal that PAI learning at SMP Islam Terpadu Bangkinang has integrated religious moderation values into learning objectives and instructional planning. Teachers explicitly formulate learning goals that emphasize tolerance, balance, and mutual respect, while learning materials are contextualized to students’ social realities. During the learning implementation stage, teachers apply dialogical and participatory teaching methods, such as discussions and case-based learning, to encourage students to critically reflect on religious issues and social diversity. These approaches provide students with opportunities to understand differing perspectives and develop moderate religious attitudes in a reflective and respectful manner.
However, the study also identifies several challenges in the implementation of religious moderation-based learning. The use of contextual and innovative instructional methods remains limited, and learning activities tend to rely on conventional approaches. Moreover, the evaluation of religious moderation attitudes has not yet been conducted systematically. Assessment instruments primarily focus on cognitive achievement, while affective and attitudinal dimensions—such as tolerance, openness, and balanced religious behavior—are not comprehensively measured using structured indicators or rubrics. This limitation affects the accuracy of evaluating students’ overall development of religious moderation.
This study concludes that continuous and systematic evaluation of Islamic Religious Education learning is essential to enhance the effectiveness of strengthening religious moderation among students. The development of more comprehensive, contextual, and sustainable assessment instruments is necessary to holistically measure students’ cognitive, affective, and behavioral dimensions. In addition, the adoption of more dynamic and participatory instructional strategies is recommended to support deeper internalization of religious moderation values. The findings of this study contribute to the discourse on Islamic education and religious moderation by providing empirical insights into evaluative practices at the secondary school level and offering practical implications for improving PAI learning in pluralistic educational settings.
Abstract:This systematic literature review examined 40 high-quality empirical studies to synthesize evidence regarding how talent management, continuous improvement, and performance appraisal influence employee productivity across…
s organizational contexts. The findings reveal that talent management creates direct and moderated effects on employee productivity through organizational culture and employee involvement mechanisms. Continuous improvement methodologies, including Lean Six Sigma approaches, yield simultaneous improvements in both productivity and quality outcomes, with demonstrated effectiveness in service-oriented sectors. Performance appraisal systems enhance employee productivity through clarified performance expectations, developmental feedback, and strengthened accountability mechanisms. A critical finding is that integrating these three human resource management domains produces synergistic effects that exceed the sum of isolated interventions, demonstrating multiplicative rather than additive productivity gains through mutually reinforcing mechanisms. The 40 included studies employed balanced methodological approaches including quantitative surveys, structural equation modeling, qualitative investigations, and empirical case studies, with 65% published in 2024-2025 reflecting contemporary human resource management practices. This systematic evidence synthesis establishes that veterinary clinics implementing comprehensive integrated approaches addressing talent management, continuous improvement, and performance appraisal simultaneously would achieve superior productivity outcomes while addressing the profession's unique emotional labor demands and animal welfare responsibilities.
Abstract:Holistic spirituality is an approach to life that integrates the physical, mental, social, and religious dimensions. In the context of the rapid development of modern society, the concept of holistic spirituality is increasingly…
easingly relevant as a response to the crisis of meaning, stress, and human alienation. This article examines Hendrikus Leven's ideas on holistic spirituality, which emphasize self-balance, harmonious relationships with others, and a deep connection with God and the universe. Through a descriptive-analytical approach, this discussion illustrates the contribution of Leven's thinking to enriching the understanding of modern spirituality, including its relevance to personal life, education, pastoral care, and character development. This study concludes that Hendrikus Leven's holistic spirituality can become a paradigm for life renewal that touches all aspects of human existence and offers a path to building a more meaningful, balanced, and sustainable life.
Abstract:Student brawls involving children remain a recurring social phenomenon in Indonesia and frequently result in serious criminal offenses, including those causing death. Children as perpetrators of criminal acts occupy a special…
ecial position within the criminal justice system; therefore, their criminal liability cannot be equated with that of adults. This study aims to analyze the criminal liability of children involved in brawls resulting in death and to examine the application of legal provisions in the Decision of the Tanjung Karang District Court based on the Child Protection Act and the Juvenile Criminal Justice System. The research employs normative juridical and empirical juridical approaches through the study of statutory regulations, analysis of court decisions, and interviews with law enforcement officers. The data were analyzed qualitatively to describe the implementation of juvenile criminal law. The findings indicate that child offenders may still be held criminally liable while observing the principle of the best interest of the child. Judges consider both juridical and non-juridical aspects, including the child’s role in the offense, age, psychological condition, and social inquiry reports, resulting in sanctions that emphasize rehabilitation rather than retribution. This study concludes that the application of juvenile criminal law in cases of brawls resulting in death is in accordance with prevailing legal provisions; however, improvements in the quality of case handling by law enforcement agencies are still necessary to ensure balanced and sustainable child protection and justice for victims.
Abstract:This study aims to analyze population dynamics and the challenges of sustainable development in Indonesia from a social, economic, and environmental perspective. Population dynamics, including population growth, urbanization,…
tion, internal migration, and changes in demographic structure, have become determining factors in the success of development. The method used is a qualitative approach with a literature review sourced from official documents, scientific journals, and reports from international institutions. The results show that rapid population growth and uncontrolled urbanization have led to spatial inequality, reduced green open space, pressure on public infrastructure, and increased environmental degradation. Furthermore, unpreparedness in spatial planning and weak integration of population data into development policies exacerbate socio-economic imbalances between regions. The shift in demographic structure toward a predominance of the productive age group presents the opportunity for a demographic bonus, but also the risk of a demographic burden if not balanced by improvements in the quality of human resources. This study emphasizes that successful sustainable development requires data-driven, gender-equitable, environmentally friendly, and participatory population policies. The integration of technologies such as Geographic Information Systems (GIS) and spatial analysis is a strategic step in realizing inclusive, adaptive, and sustainable development for future generations.
Abstract:Democracy in Indonesia faces problems such as the disruption of freedom of expression in criticizing the government, physical violence committed by a junior high school principal against a teacher in Jombang Regency, East…
t Java. Principals who are far from democratic values such as deliberation or expressing opinions, Public Junior High Schools in Merauke are less able to control subordinates. This study aims to analyze the implementation of quality-based democratic leadership by Public Junior High School principals in Merauke Regency and identify supporting and inhibiting factors. The method used in this study is a qualitative descriptive approach with primary data sources in the form of in-depth interviews, direct observation, and documentation in five Public Junior High Schools in Merauke, as well as secondary data in the form of archives and educational regulations. The results show that a quality-based democratic leadership style can create a collaborative work climate that improves teacher performance and the quality of educational services, if balanced with effective coordination, continuous motivation, and transparency in decision-making. However, obstacles were also found in the form of a lack of firmness of leaders in enforcing discipline, weak consistency in providing examples, and the influence of local culture that gives rise to personal sentiments. Supporting factors include active teacher involvement in school program planning, support from local government policies, and school accreditation that encourages quality improvement. The conclusion of this study is that democratic leadership of quality-oriented school principals is effectively implemented if accompanied by increased managerial competence, strengthening the role of the school principal as a motivator, and a commitment to transparency and professionalism.
Abstract:Nutrition health in early childhood plays an essential role in supporting optimal growth and development. This study aims to determine the nutritional status of children at RA DDI Majennang, Suppa District, Pinrang Regency,…
cy, and the factors influencing it. The research used a descriptive method with observation and interviews involving teachers and parents. The results showed that most children had good nutritional status, although some experienced undernutrition due to unbalanced diets and limited parental knowledge about nutrition. The main factors influencing children’s nutritional status included parents’ knowledge level, family income, and frequent consumption of fast food. These findings highlight the importance of providing nutrition education for parents and fostering cooperation between schools and families to improve the nutritional health of early childhood students at RA DDI Majennang.
Abstract:In Indonesia, dividing an inheritance can become particularly challenging when it involves a second wife and children from different marriages. One of the most sensitive issues is determining each child's rightful share,…
especially when the legal status of the second marriage is uncertain. This study uses a qualitative library research method, drawing from both primary legal texts and supporting literature to explore this issue.The findings, based on the study “Analysis of Inheritance Distribution for Children of a Second Wife According to Indonesian Inheritance Law”, show that Islamic inheritance law in Indonesia generally aims to provide a fair and balanced distribution through the principles of faraidh. As long as the second marriage is legally recognized, children from that union have the same inheritance rights as those from the first marriage. In practice, however, problems often occur when the second marriage hasn't been officially registered. This highlights the importance of legally documenting all marriages to protect the rights of every child and avoid future disputes among heirs.
Abstract:Objective: This study aims to determine the relationship between gadget use and nutritional status in students at STIKES Gunung Maria Tomohon. Method: This study used a cross-sectional study design, conducted in December…
2024 at STIKES Gunung Maria Tomohon. The number of samples was 84 respondents. Data analysis used the Spearman Rank test. Results: There is no relationship between Gadget Use and Nutritional Status, (correlation coefficient is 0.078 and Sig. 2-tailed = 0.481 <0.05). Conclusion: There is no relationship between gadget use and nutritional status at STIKES Gunung Maria Tomohon and it is recommended that the campus can improve Nutrition and Health Education in nutrition education for students. The campus can hold seminars, workshops, or classes that educate students about the importance of a healthy diet, balanced eating habits, and how to choose nutritious foods.