Abstract:This study aims to analyze and compare the financial performance of PT Indofood CBP Sukses Makmur Tbk (ICBP) and PT Mayora Indah Tbk (MYOR), two leading companies in the food and beverage subsector listed on the Indonesia…
a Stock Exchange. This research employs a quantitative approach with a descriptive comparative method through financial ratio analysis, including Earnings Per Share (EPS), Price Earnings Ratio (PER), Price to Book Value (PBV), Return on Equity (ROE), Debt to Equity Ratio (DER), and Dividend Yield (DY) for the 2019–2023 period. The study uses secondary data obtained from annual financial reports and the official website of the Indonesia Stock Exchange. The results indicate that PT Indofood CBP demonstrates more stable and efficient financial performance than PT Mayora Indah, particularly in profitability and capital efficiency ratios. Meanwhile, PT Mayora Indah shows promising growth potential but tends to experience fluctuations due to high operating costs and aggressive expansion strategies. The managerial implication emphasizes the importance of balancing operational efficiency and growth strategies to enhance corporate value and long-term investment attractiveness.
Abstract:This study aims to examine the effect of balancing funds and capital expenditure on financial performance. A quantitative approach with an associative research design was employed. The population consists of city governments…
ents in East Java Province, with a sample of seven cities selected using purposive sampling, resulting in 21 observations during the 2022–2024 period. Data were collected through documentation and analyzed using the SEM-PLS method. The results show that both balancing funds and capital expenditure do not have a significant effect on financial performance. In terms of direction, balancing funds have a negative relationship, while capital expenditure has a positive relationship, although both are statistically insignificant. The coefficient of determination (R² = 0.182) indicates that these variables explain only 18.2% of financial performance, while the remaining 81.8% is influenced by other factors outside the model.
Abstract:This study examines the effect of work-life balance on employee performance, with family supportive supervisor behavior as a moderating variable. The research was conducted at the Regional Financial and Asset Management…
Agency (BPKAD) of Banten Province, Indonesia, involving civil servants as respondents. This study addresses the issue of fluctuating employee performance despite repeated institutional achievements, by investigating the role of work-life balance and supervisor support in enhancing individual outcomes. A quantitative approach with a descriptive design was used, and data were collected through structured questionnaires. The results show that work-life balance positively influences employee performance. However, family supportive supervisor behavior does not significantly strengthen this relationship, indicating that while supervisor support is appreciated, it may not be sufficient in the absence of broader organizational support systems. These findings highlight the importance of implementing formal work-life policies and promoting a supportive work culture to improve employee well-being and performance in public institutions.
Abstract:Mechanical Engineering Education (PTM) demands logical precision and mastery of high technology, creating an intensive academic burden for students. This condition often leads to an invisible dichotomy between "campus obligations"…
ligations" and "religious obligations," where Muslim PTM students struggle to maintain consistency in Islamic discipline, such as five-times prayer and moral development. This research aims to explore the challenges faced by Mechanical Engineering Education (PTM) students in maintaining Islamic discipline amid high academic demands. The method used is a Literature Review with a critical approach, which collects and analyzes various literature to identify gaps in knowledge. The main findings reveal that the primary challenges include the decline of ethical values such as honesty due to the impact of social changes and technological advancements, the risk of weakened character caused by the influence of global secular culture, and the heavy curriculum burden that leads to mental and physical exhaustion as well as conflicts between academic schedules and religious obligations. Furthermore, students' excessive focus on achieving high GPA and technical skills often neglects moral development, compounded by the lack of integration of the ta’dib concept and insufficient support from social environments that can enforce discipline. Therefore, a holistic and integrated solution is necessary to make Islamic ethics the foundation of academic and professional behavior,balancing technical expertise and spiritual aspects so that PTM students can become competent individuals with strong Islamic character.
Abstract:AThis study aims to empirically test and analyze the influence of Budgetary Decentralization (DP)—including the dynamics of Decentralization Curtailment—and the Effectiveness of the Internal Control System (ICS) on the Quality…
he Quality of Financial Statement Accountability (QFSA) at the Ambon City Cooperatives Office. QFSA is considered a crucial reflection of public entity responsibility, affected by the mechanism of fiscal authority allocation and the internal oversight system. This quantitative research employs a survey method, with the population being all staff involved in the financial cycle at the Ambon City Cooperatives Office (Head of Office, PPK, and PPTK). Given the limited number of relevant subjects, a Saturated Sampling (Census) technique was used. Primary data was collected via a Likert-scale questionnaire and analyzed using Multiple Linear Regression Analysis with SPSS software. Empirically, the results are expected to prove that (1) Budgetary Decentralization (including curtailment dynamics) has a significant influence on QFSA, and (2) The effectiveness of a robust ICS is positively and significantly correlated with QFSA. These findings are important for enriching the public sector accounting literature, highlighting the necessity of balancing delegated authority (decentralization) with the strengthening of internal control to achieve optimal financial statement accountability at the Local Government Unit (SKPD) level
Abstract:This study examines the ethical and pedagogical implications of deep learning integration in fourth-grade classrooms at SDN 100801 Pasar Sempurna, Indonesia. Through classroom observations, semi-structured interviews with…
h teachers, and document analysis, the research found that deep learning applications significantly improved student engagement and individualized learning outcomes. However, ethical concerns emerged regarding data privacy, unequal access to digital tools, and limited teacher preparedness. Teachers expressed uncertainty in balancing technological autonomy with moral and pedagogical control. The study concludes that while deep learning supports more adaptive and inclusive learning environments, its ethical implementation remains constrained by insufficient institutional policies and digital literacy. Strengthening teacher competence and establishing transparent ethical frameworks are crucial for ensuring responsible AI integration in primary education. These findings provide practical insights into balancing innovation and ethics in early educational contexts.
Abstract:Religious moderation serves as a fundamental principle in the context of public service in Indonesia, where religious, cultural, and ethnic diversity demands fair, inclusive, and civilized governance. This study aims to…
analyze the role of religious moderation in public service policy in Indonesia, particularly in bridging the relationship between bureaucratic neutrality and social harmony within a multicultural society. To date, studies on religious moderation have largely focused on education and interfaith dialogue, while the dimensions of public policy and bureaucratic culture remain underexplored. Using a qualitative approach through policy analysis and literature review, this research examines how the values of religious moderation tawasuth (balance), tasamuh (tolerance), ‘adl (justice), and musawah (equality) can be integrated into an inclusive, fair, and ethical public service system. The findings indicate that the internalization of moderation values within public policy can strengthen governmental ethics, enhance public trust, and reinforce social cohesion amid diversity. This study also proposes a conceptual model called Moderation-Based Public Service Governance (MBPSG) as a new framework for public service management grounded in the values of religious moderation, balancing administrative efficiency with social justice.
Abstract:This study aims to analyze the impact of liquidity ratios on the corporate value of banking companies with the role of capital structure as a moderating variable. The data used in this study are secondary data obtained from…
rom the annual financial reports of Bank Syariah Indonesia listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The method used is multiple regression analysis with a model that includes the interaction between liquidity ratios (Current Ratio) and capital structure (Debt to Equity Ratio) as a moderating variable on corporate value, measured by Price to Book Value (PBV). The results of the study show that liquidity ratios have a positive and significant impact on corporate value, while capital structure has a negative impact on corporate value. In addition, the interaction test shows that capital structure acts as a moderating variable that reduces the positive impact of liquidity ratios on corporate value. These findings indicate that although a high liquidity ratio can increase corporate value, this effect may be diminished if the bank has a capital structure more dominated by debt. This study provides important implications for bank management in balancing liquidity and capital structure to maximize corporate value.
Abstract:Idealism and realism are two opposing philosophies that have shaped the field of education for centuries. These two philosophies have significantly influenced educational practices and curriculum development, with educators…
ors often incorporating elements of both idealism and realism into their teaching methods. The method used in this study is a literature review, which involves searching for literature from both international and national sources using tools like QuillBot. This literature study examines the relationship between relevant writings and supporting literature, such as books, journals, articles, theses, and other relevant sources found on the internet. The results of this study show that the integration of idealism and realism in education is crucial to providing students with a comprehensive and effective learning experience. By balancing a focus on ethical values and practical skills, educators can help students develop the tools they need to thrive in both academic settings and the real world.
Abstract:The role of parents is indeed crucial in shaping the personality and values of children, including in religious aspects. A study conducted in Talang Balai Baru II Village reveals an interesting phenomenon about the role…
of single parents in fostering their children's religious character. Although children of single parents can have good religious character, they also face significant challenges in the process. This study aims to describe how single parents play a role in fostering their children's religious character and to identify the various obstacles they encounter in the process. Using a descriptive qualitative approach, data was collected through observation, interviews, and documentation. The data was then analyzed through stages of data reduction, data presentation, and drawing conclusions. The research findings indicate that single parents in Talang Balai Baru II Village have carried out their role quite well in instilling religious character in their children. This is done through the cultivation of faith, the practice of worship, and the formation of noble morals. They also strive to be good role models, offer constructive advice, and continuously pray for their children to stay on the right path. However, there are significant challenges, such as the limited time and energy of single parents in balancing work and educating their children. In addition, emotional pressure arises from concerns about the negative influences of the social environment and technological developments, particularly those coming from peers and social media.