This study examines the impact of Dividend Payout Ratio (DPR) on firm performance, measured by Return on Assets (ROA), in Indonesian banking companies, with Non-Performing Loans (NPL) as a moderating variable. Using secondary data from the financial statements of 11 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, this research employs Moderating Regression Analysis (MRA) to test three hypotheses. The results indicate that DPR has a significant positive effect on ROA, supporting the hypothesis that higher dividend payouts enhance firm performance by attracting and retaining investors and signaling financial health. Conversely, NPL does not have a statistically significant direct effect on ROA, nor does it moderate the relationship between DPR and ROA. This suggests that while DPR is crucial for improving firm performance, the role of credit risk, as measured by NPL, does not significantly alter this relationship in the context of the studied banking companies. The R-squared value of the regression model is approximately 0.53, indicating that DPR and NPL explain 53% of the variability in ROA. These findings imply that dividend policies can be pursued independently of the current levels of non-performing loans, simplifying decision-making processes regarding dividend strategies. However, banks must continue to manage NPLs effectively for overall financial health. The study's limitations include a limited sample size and the exclusion of other potential moderating variables, suggesting areas for future research to provide a more comprehensive understanding of the factors influencing firm performance in the banking sector.

Penelitian ini bertujuan untuk untuk mengetahui bagaimana layanan e-PBK yang diterbitkan pada DJP Online dapat mencapai standar pelayanan yang telah disusun oleh Direktorat Jenderal Pajak. Penelitian ini menggunakan metode yang bersifat kualitatif dan pendekatan analisis deskriptif. Data penelitian ini diperoleh melalui kuesioner yang menghasilkan data primer, kemudian dianalisis menggunakan metode analisis naratif. Berdasarkan hasil penelitian, implementasi fitur e-PBK yang terjadi dilapangan tidak sesuai dengan standar pelayanan yang ditetapkan oleh Direktorat Jenderal Pajak. Proses dalam pemindahbukuan yang seharusnya lebih cepat menjadi sangat lama dan pemindahbukuan yang diajukan pihak KPP tempat OP atau badan terdaftar seringkali ditolak tanpa penjelasan yang jelas. Kesimpulan dari penelitian ini adalah bahwa untuk dapat mencapai standar pelayanan yang telah ditetapkan oleh DJP dan meningkatkan kuliatas pelayanan pajak, pihak layanan e-PBK  harus meningkatkan kecepatan dan ketepatan waktu pengolahan permohonan e-PBK, meningkatkan responsifitas layanan serta melakukan evaluasi dan perbaikan terus-menerus.

The development of financial technology has driven the emergence of various innovations in payment systems, one of which is the paylater service or "buy now, pay later." This service has been widely adopted by marketplace platforms to enhance consumer convenience. This literature review aims to analyze the impact of paylater services on the increase in consumerist behavior among marketplace users. The method used in this study is a Systematic Literature Review (SLR) of journal papers published from 2022 to 2025. Based on the review of various studies, it was found that easy access, quick approval processes, and minimal psychological barriers in making purchases contribute to increased frequency and transaction value among consumers. This review concludes that paylater services tend to encourage consumerist behavior, particularly among the younger generation who actively use digital platforms. The study recommends the need for digital financial literacy so that users can make wiser use of these services.

Menjadi seorang pecandu bukanlah sesuatu yang diinginkan bagi setiap orang termasuk menjadi pecandu alkohol. Alkohol adalah barang minuman yang mudah didapat sekaligus dapat memberikan kelegaan meskipun sesaat. Tidak adanya manfaat jangka Panjang membuat setiap individu yang meminumnya akan memaknai apa fungsi dan manfaat untuk dilakukan dalam jangka Panjang. Penelitian ini bertujuan untuk mengungkap makna hidup pada pecandu alkohol melalui pendekatan metode kualitatif deskriptif. Sebanyak enam informan yang memiliki pengalaman sebagai pecandu alkohol diwawancarai secara mendalam untuk menggali pengalaman subjektif mereka terkait pencarian makna hidup. Hasil penelitian menunjukkan bahwa alkohol digunakan tidak hanya sebagai media dari tekanan hidup, tetapi juga sebagai bentuk pemenuhan kebutuhan emosional akibat rasa hampa, kesepian, konflik keluarga, lingkungan sosial permisif, serta keterbatasan dukungan positif. Beberapa informan menyadari bahwa konsumsi alkohol hanya memberikan kelegaan sementara dan tidak mampu mengisi kekosongan makna hidup secara dalam. Adanya keinginan untuk berhenti dan membangun kehidupan bermakna muncul pada sebagian informan, meskipun masih dihadapkan pada hambatan lingkungan baik internal maupun eksternal.

Biofertilizer is an environmentally friendly fertilizer, has a long release time so it can be absorbed by plants long enough, and has enzymatic activities such as binding nitrogen and dissolving phosphate. Phosphate solubilizing bacteria (BPF) can dissolve phosphate that was previously unavailable to become available. This research aims to further examine the potential of BPF isolates from Kalimantan as a liquid biofertilizer agent using coconut water as a medium. The research was conducted for 3 months, from June to August 2023 at the Microbiology Laboratory, Biology Department, Faculty of Mathematics and Natural Science Tanjungpura University, Pontianak. This research used a Completely Randomized Design (CRD) with 8 treatments and 3 replications using the Total Plate Count method. The results of the study showed that the highest treatment is a treatment of A4 on day 6 with an average density of 9,4x108 CFU/mL. The BPF which has the highest potential as a biofertilizer is found in treatment A4, the combination bacterial isolates of Bacillus sp1 and Bacillus sp2, supported by the high population treatment of A4 during each storage. Liquid biofertilizers have many advantages compared to solid biofertilizers, including having a higher number of microbial cells, longer shelf life, greater protection against the environment and better effectiveness in the field. This study can provide information on the density of liquid biofertilizer bacteria using environmentally friendly coconut water media for the community by using phosphate-solubilizing bacteria (Bacillus spp.) from West Kalimantan peat soil.

This study aims to improve the learning motivation of fourth-grade students of SDN 3 Jambu in Javanese language subjects, especially in Javanese script material, through the implementation of the Teams Games Tournament (TGT) learning model combined with the use of flash cards. The background of this study is the low learning motivation of students as seen from the lack of active participation, low enthusiasm during learning, and lack of interest in the Javanese script material. These conditions have an impact on the achievement of unsatisfactory learning outcomes and an unpleasant learning atmosphere. This type of research is Classroom Action Research (CAR) which is conducted in two cycles. Each cycle consists of four stages, namely planning, implementation of actions, observation, and reflection. The subjects of the study were 20 fourth-grade students. Data collection techniques were carried out using observations of student activities, interviews with teachers and students, documentation of learning activities, and evaluation tests to measure learning outcomes at the end of each cycle. Data analysis was carried out descriptively qualitatively and quantitatively. The results of the study showed a significant increase in student learning motivation after the implementation of the TGT learning model assisted by flash cards. This can be seen from the increasing activeness of students in groups, their enthusiasm in participating in educational games, and the results of learning evaluations that show a positive trend from cycle I to cycle II. The TGT model, which is based on cooperation and healthy competition, creates a more lively and enjoyable learning atmosphere and stimulates active student involvement. Thus, it can be concluded that the implementation of the Teams Games Tournament learning model supported by flashcard media is effective in increasing student motivation and learning outcomes in the Javanese Language subject, Javanese Script material.

Learning difficulties are one of the main challenges faced by elementary school students and have a direct influence on the achievement of learning outcomes. These difficulties can come from internal factors, such as low motivation and cognitive abilities, as well as external factors such as a less supportive family environment and less varied learning methods. This article aims to examine the strategies implemented by teachers in overcoming students' learning difficulties based on literature studies. This research uses a literature study method with a qualitative descriptive approach, which utilizes various scientific sources such as journals, books and relevant articles from the last five years. The results of the study show that the strategies used by teachers include providing remedial learning, individual approaches, using varied and fun learning methods and media, providing motivation through rewards, and collaborating with parents to support the learning process at home. Teachers also act as facilitators, motivators and mentors who understand students' characteristics and learning needs. The implications of this research show the importance of increasing teacher capacity and cross-party collaboration to create an adaptive, responsive and inclusive learning environment to support student academic success.

The aim of this research is to determine how effective role-playing is in improving students' understanding of noble moral values in the subject of Islamic Religious Education (PAI) at SMAN 6 Karawang. The background of this research is the importance of internalizing noble morals among students, which requires an active and contextual learning approach. This qualitative approach uses a classroom action research design (CAR). A total of thirty students from class XI-I are the subjects of the study. Observation, tests, and documentation are the data collection methods. The results of the study show that using role-playing methods can enhance students' understanding of moral values such as honesty, trustworthiness, humility, and keeping promises. This is evidenced by the increase in the average scores of students in each cycle, as well as the increase in student participation and positive attitudes during the learning process. Therefore, role playing has proven to be an effective learning approach in teaching noble moral values in Islamic secondary schools.

Indonesia is one of the countries with the highest levels of biodiversity in the world and possesses vast tropical forest areas that play a crucial role in maintaining the stability of global ecosystems. However, in recent decades, Indonesia’s forests have faced significant pressures due to deforestation and environmental degradation, which have broad impacts on ecological functions, climate balance, and the socio-economic lives of communities. This study aims to examine the role of biodiversity and ecological adaptation mechanisms in maintaining the stability of Indonesia’s forest ecosystems through a literature review approach. The findings show that deforestation directly affects biodiversity decline, habitat fragmentation, disruption of hydrological systems, increased erosion, and carbon emissions. Additionally, illegal activities such as logging and mining exacerbate environmental degradation. Biodiversity is proven to be an important factor in enhancing ecosystem resilience to disturbances, including climate change. Adaptation mechanisms such as the presence of bioindicator species, the formation of ecological corridors, and community participation in conservation can strengthen ecological resilience. Rehabilitation of degraded areas and the implementation of sustainable governance policies are necessary to restore the ecological functions of forests. This study emphasizes the importance of a multidisciplinary and collaborative approach in conservation strategies, supported by strong scientific, social, and institutional frameworks to ensure the sustainability of Indonesia’s forest ecosystems in the future.

The design of banknotes is not merely an aesthetic element but also holds symbolic meanings that reflect a nation's identity, history, and cultural diversity. This study analyzes the design of the 2022 Rupiah banknotes using Charles Sanders Peirce’s semiotic approach, which consists of icons, indexes, and symbols, through a qualitative descriptive method. The findings indicate that the visual elements in these banknotes function not only as a medium of exchange but also as a visual communication tool that strengthens nationalism and cultural awareness. National heroes, traditional dances, indigenous flora, and natural landscapes featured on each denomination carry both explicit and implicit meanings that represent Indonesia's historical and cultural values. Furthermore, the design differences between the 2016 and 2022 emissions, such as the use of more vivid colors, varied sizes, and enhanced security features, highlight the government's visual communication strategy to maintain authenticity and facilitate Rupiah identification. This study provides insights into how banknote design serves as an educational medium and a unifying tool for the nation through meaningful visual symbols.