Abstract:This study examines the effect of financial performance and Corporate Social Responsibility (CSR) on firm value in cement companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Financial performance…
rformance is proxied by Return on Assets (ROA), while firm value is measured using Price to Book Value (PBV). CSR is measured through a disclosure index based on the Global Reporting Initiative (GRI) Standards using content analysis. This research employs a quantitative associative approach with secondary data obtained from annual reports and sustainability reports of seven cement companies. Multiple linear regression analysis is used to test the hypotheses. The results indicate that ROA has a positive and significant effect on firm value, suggesting that efficient asset utilization enhances market perception. CSR disclosure also shows a positive and significant effect on firm value, supporting the legitimacy theory that socially responsible practices strengthen corporate reputation and investor confidence. These findings highlight the importance of integrating financial performance and sustainability strategies to enhance firm value, particularly in capital-intensive and environmentally sensitive industries such as cement.
Abstract:This research examines the implementation and effectiveness of using learning media in the form of link platforms for students at the Islamic Education College (STIT) Padang Lawas Gunung Tua as a form of Community Service…
e (PKM). This activity aims to improve digital literacy and pedagogical technology competence of students as prospective educators in the digital era. The implementation method involved 3rd and 5th semester students through two intensive training sessions that included concept presentations, technical demonstrations, and hands-on practice in creating link platform-based learning media such as Google Sites, Canva, and simple Learning Management Systems (LMS). Evaluation results show that this training successfully improved students' understanding of technology concepts and applications in learning. There was an increase in practical skills in managing digital content, creating interactive media, and integrating multimedia in one easily accessible platform. Students also demonstrated new awareness about the importance of digital literacy and ethics in using online content. Additionally, a commitment emerged to apply these skills in future teaching practices. It is concluded that this hands-on practice-based training is effective in strengthening students' pedagogical technology competencies while also contributing positively to developing the quality of prospective educators at STIT Padang Lawas Gunung Tua. Similar sustainable activities with intensive mentoring are recommended to strengthen impact and build a sustainable digital learning ecosystem.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy but still face challenges in accessing financing from formal financial institutions. One of the main obstacles to financing access…
ss is the limited ability of MSME owners to prepare systematic, accurate, and standardized financial statements. Many MSMEs do not maintain proper transaction records, mix personal and business finances, and lack formal financial reports required for financing applications.This community service program aims to provide education and mentoring on simple financial statement preparation to improve financial literacy and financing readiness of MSMEs. The activities were carried out through socialization, basic accounting training, intensive mentoring on transaction recording, preparation of financial statements, and financing application simulations. The program was conducted for one month targeting Warung Rindu Malam MSME located in Poka Village, Ambon City.The results indicate an improvement in participants’ understanding and skills in financial recording and preparation of income statements, simple balance sheets, and cash flow statements. The targeted MSME successfully produced organized financial documents that are ready to be used for financing applications. This program is expected to encourage more professional and sustainable MSME financial management.
Abstract:The intensive use of synthetic chemical pesticides in agriculture has led to various negative impacts on the environment and human health, as well as increased pest resistance. As an alternative, plant-based pesticides (botanical…
botanical insecticides) have shown potential due to their eco-friendly and sustainable nature. This study aims to review the effectiveness of soursop (Annona muricata) leaf extract as a botanical pesticide against the gray caterpillar (Spodoptera litura) on mustard plants (Brassica juncea), using a literature review method. Data were collected through a systematic search of accredited national and international scientific journals, then analyzed descriptively and comparatively. The findings indicate that soursop leaves contain bioactive compounds such as acetogenins, flavonoids, and saponins, which act as stomach poisons, antifeedants, and repellents to S. litura. Several studies reported that extracts from Annona spp. leaves and seeds effectively inhibit larval growth, reduce feeding activity, damage digestive tissues, and lead to larval death. This effectiveness highlights the potential of soursop leaves as a safe and efficient candidate for botanical pesticide development. The study also identifies a research gap regarding field-scale testing on mustard plants, suggesting the need for further agronomic validation.
Abstract:This study aims to describe the implementation of diagnostic assessments in Indonesian language learning at SMP Negeri 1 Watansoppeng, Lalabata District, Soppeng Regency, as well as identify the obstacles faced by teachers…
rs in implementing diagnostic assessments in accordance with the principles of the Independent Curriculum. This study also examines the factors that affect the success of the implementation of diagnostic assessments in the school. The method used in this study is a qualitative approach with a descriptive design. Data was collected through observations, interviews, and questionnaires to the teachers and students involved. Data analysis was carried out thematically to obtain a holistic picture of the implementation of diagnostic assessments. The results of the study show that the implementation of diagnostic assessments at SMP Negeri 1 Watansoppeng is in accordance with the principles of the Independent Curriculum, although there are still some challenges. The main obstacles faced by teachers include the diversity of students' abilities, limited facilities and infrastructure, and teachers' inadequate understanding of diagnostic assessments. Factors that affect the implementation of diagnostic assessments include teacher readiness, school support, large number of students, and the diversity of student learning styles. This study suggests that more intensive training for teachers be carried out and the improvement of facilities that support diagnostic assessments so that the implementation of assessments is more effective and in accordance with the needs of students.
Abstract:Empowerment of Youth through Karang Taruna Organization in Dewasari Village, Cijeungjing Sub-District, Ciamis Regency. This research aims to evaluate youth empowerment through Karang Taruna in Dewasari Village, Cijeungjing…
ng Sub-District, Ciamis Regency. The research method employed was qualitative with a descriptive approach, involving 12 informants including village officials and Karang Taruna administrators. The findings indicate that youth empowerment by Karang Taruna in Dewasari Village has been initiated but not yet optimal according to empowerment theory. Challenges identified include low youth interest in training, lack of awareness about the importance of organizations, and constraints in entrepreneurship and funding. Efforts to address these barriers involve more intensive approaches, enhanced socialization and networking, and knowledge enhancement through seminars, workshops, and training sessions. Additionally, providing financial support is crucial to enhance empowerment effectiveness. This study provides insights into real challenges faced in enhancing youth participation in community development. By implementing appropriate strategies, it is expected that youth empowerment through Karang Taruna will become more effective and significantly contribute to Dewasari village's progress.
Abstract:This study aims to understand the teaching methods, challenges, and character education for deaf children at SLB Karya Murni Ruteng, NTT. Using a qualitative approach with a case study design, the research involved interviews,…
views, observations, and documentation with the school principal, a second-grade teacher, and deaf students. Deaf children face significant challenges in verbal and social communication, requiring specialized teaching methods focusing on direct experiences, sign language, and intensive training such as “language immersion.” SLB Karya Murni implements contextual methods linking instructional materials to daily life, such as tactile exercises to enhance sensory perception and integrated speech training to strengthen vocal abilities. Additionally, conversation visualization programs are employed to help children understand and develop vocabulary. The study found that the learning process demands patience, creativity, and technological support to improve the cognitive and communication skills of deaf children. The school also emphasizes practical skill development through activities like woodworking and beauty salon workshops, preparing students for independent living. This research highlights the importance of inclusion-based character education, family involvement, and a supportive social environment, which are expected to enhance the active participation of deaf children in their communities. These findings are anticipated to serve as a reference for developing more effective and inclusive learning programs in other special education schools.
Abstract:This research uses a qualitative method with a case study approach through interviews, observation, and documentation to obtain in-depth data related to the implementation of learning management and its influence on spiritual…
itual intelligence. Using a descriptive analysis approach, the author identified findings in the field related to learning management in an effort to improve students' spiritual intelligence starting from curriculum planning, organising resources, controlling, supervising, and evaluating to run the learning process well. The results showed that the implementation of learning management in the PGMI study programme at Institut Daarul Qur'an Jakarta significantly contributed to improving students' spiritual intelligence. Programmes such as the Daqu Method and Tahsin & Tahfiz Intensive courses for students, as well as the integration of Islamic values in the curriculum are the main supporting factors. However, the biggest challenge faced is the different educational backgrounds of prospective students which affects their readiness in developing spiritual intelligence. To overcome this, the institute implemented an adjustment strategy through remedial programmes and more intensive personal guidance.
Abstract:This research aimed to identify the implementation, optimization, empowerment of technology, to evaluation of the implementation of the integration of Christian Religious Education Learning (PAK) and the Pancasila Student…
t Profile Strengthening Project (P5) in the formation of student character at SMK Kesehatan Reformasi Pontianak. The method in this study is qualitative with a descriptive approach. The results of the study indicate that the implementation of the integration of PAK and P5 that meets students' needs in fulfilling knowledge of divinity and nationality are Worship Together and Reading the Bible, celebrating the Independence Day of the Republic of Indonesia and the Anniversary of Pontianak City, carrying out independent assignments with the substance of divinity and nationality values, holding a Clean Friday agenda, carrying out presentation and group discussion agendas, and implementing a three-dimensional wall magazine and poster making agenda. In addition, the aspect of technology empowerment needs to be optimized in various moments including the creation of digital-based posters and wall magazines as a representation of the agenda that describes the implementation of digitalization elements holistically, and the evaluation of the effectiveness of the integration of PAK and P5 learning in general is not carried out on a scheduled and regular basis, however, intensive communication and coordination between P5 and PAK teachers in order to integrate divinity and national values are carried out, including together with school management.
Abstract:The phenomenon of increasing consumption of homoromantic fiction content among early adult women has given rise to the term Fujoshi, which is often directly associated with support for LGBT issues, although such an interpretation…
pretation does not necessarily reflect individuals’ attitudes in a comprehensive manner. This study is grounded in the need to understand the attitudes of early adult Fujoshi in a more nuanced and non-simplistic way, particularly through the framework of attitude theory encompassing cognitive, affective, and conative dimensions. The research problem focuses on how Fujoshi aged 18-40 interpret, experience, and express their attitudes toward homoromantic fiction content and its relationship to social values and norms in real life. This study employed a descriptive qualitative approach using in-depth interviews with three Fujoshi informants who are members of the XX fan chat group. The findings indicate that social media and peer networks play a significant role in the process of becoming a Fujoshi, as well as in shaping relatively intensive and repetitive patterns of content consumption as a form of emotional entertainment. Cognitively, the informants recognize that homoromantic fiction is related to LGBT issues; however, at the affective level, their interest is primarily driven by the uniqueness of the narrative structure and character dynamics rather than by sexual orientation itself. In the conative dimension, most informants do not demonstrate a tendency to support LGBT practices in real life; some even hold conservative views and display critical awareness of the potential negative impacts of their hobby, which they perceive as not fully aligned with prevailing social norms. The study concludes that Fujoshi attitudes are complex, ambivalent, and highly contextual. The novelty of this research lies in revealing a clear differentiation between the consumption of homoromantic fiction as a form of symbolic entertainment and individuals’ value positions toward social reality, which are often normatively conflated in previous assumptions.