In today's competitive and dynamic business world, budgeting is no longer viewed solely as an administrative tool but has evolved into a crucial strategic instrument for organizational planning and decision-making. This study aims to explore the strategic role of budgeting in supporting the achievement of organizational goals, particularly through the alignment of short-term and long-term strategies. The method used is a literature study by examining various financial management theories and budgeting practices in several industrial sectors. The results of the study indicate that strategic budgeting can provide clear direction in resource allocation, organizational priority setting, and performance evaluation. In addition to being a control tool, the budget also functions to strengthen coordination between work units and support data-based decision-making. The participation of various stakeholders in the budgeting process plays a crucial role in increasing accountability, transparency, and a sense of ownership in achieving organizational goals. The integration of budget and strategy enables organizations to be more adaptive and responsive to the dynamics of the external environment. Thus, a flexible and participatory budgeting approach is essential so that the budget is not merely a static document but also a dynamic tool in supporting sustainable competitive advantage. This research concludes that strategically oriented budgeting significantly contributes to organizational effectiveness and success in achieving long-term goals.

Company value is one of the main indicators used by investors to assess the performance and prospects of a company. This study aims to analyze the influence of liquidity, solvency, and profitability on the value of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research sample consisted of 20 companies selected using the purposive sampling method. Data analysis was carried out by multiple linear regression using SPSS 27 software. The results show that liquidity has a negative and significant effect on company value, solvency has a positive and significant effect on company value, while profitability does not have a significant effect on company value. These results indicate that management must pay attention to efficiency in managing liquid assets, maintain a balance between debt and its own capital, and consider other factors other than profitability in increasing company value.
 

The archiving of case documents that have obtained permanent legal force (inkracht) at the State Administrative Court (PTUN) of Banjarmasin is a crucial aspect of judicial administration, serving to maintain the accuracy of legal documentation while supporting transparency and accountability within the judicial system. This process includes the recording, storage, and disposal of documents in accordance with applicable regulations, as stipulated by the Supreme Court and national archival regulations. From the perspective of Public Administration Theory, archival management must be conducted systematically and based on regulations to enhance the efficiency and effectiveness of judicial services. Meanwhile, according to the Theory of Judicial Transparency and Accountability, information openness in archival management plays a significant role in building public trust in the judiciary. Although PTUN Banjarmasin has implemented an archiving system that complies with established standards, challenges in the digitalization of archives remain an obstacle, particularly in terms of technology optimization and human resource readiness. Therefore, strengthening digital-based archival systems and enhancing judicial administrative capacity are strategic measures to improve document management efficiency, reduce the risk of loss or damage to physical archives, and reinforce judicial transparency and accountability.

Kertajati International Airport is an international airport located in Majalengka Regency, West Java, this airport is still experiencing problems in the placement of signage that is less strategic. Based on the Minister of Transportation Regulation Number KM 22 Year 2005 and Appendix 9 Facilitation 2018, airport signs must be easy to understand and unobstructed. The application of these standards at the Kertajati International Airport Terminal is still not optimal, causing passenger confusion, especially in the departure area in finding routes after check-in. This study aims to determine the effect of signage placement on passenger satisfaction in finding routes at Kertajati Terminal and also to determine how much influence the placement of signage facilities has on passenger satisfaction at Kertajati International Airport. This research uses a descriptive statistical approach, which describes the numbers obtained from research and is described in the form of a systematic discussion. In this study, the data collection carried out was a survey method using a questionnaire (questionnaire). The survey method used is by distributing questionnaires to passengers directly in the Domestic Departure area at Kertajati International Airport. The data analysis techniques used are validity test, reliability test, simple linear regression test, T test and coefficient of determination (R2) test. Based on the results of analysis and discussion and data processing on the variable placement of signage facilities (X) on passenger satisfaction (Y), it is decided that the significant value obtained is 0.000, which means it is smaller or less than (<) 0.05, it can be concluded that the placement of signage facilities has a significant effect on passenger satisfaction at the Kertajati International Airport Terminal. The magnitude of the value of the effect of the placement of signage facilities on passenger satisfaction is known that the number obtained for the variable placement of signage facilities is 65.9% of the passenger satisfaction variable.

This study aims to describe the collaboration between student of the field PPL from STAIN Mandailing Natal and STAITA Padang Sidempuan in welcoming the holy month of Ramadan 1446 H at MAS Al-Mandily Kampung Padang. The initiative aims to contribute positively to strengthening relationships between educational institutions while introducing religious values to the suurounding communnity. The method used in this study is a participatory approach that involves students and the community of MAS Al-Mandily in every stage of the activity. The result of this study indicate that this collaboration not only improves the quality of religious activities at MAS Al-Mandily, but also provides valuable experience for PPL students in implementing the knowledge they have learned in the field. In addition, the relationship between the two educational institutions will be closer, and have a positive impact on the formation of student character.

This study examines the phenomenon of juvenile delinquency in society with a focus on the influence of parenting patterns in the Generation Z (Gen Z) era. Juvenile delinquency, which includes deviant behavior and criminal acts, is increasingly complex along with technological developments and social change. Parenting patterns applied by parents, whether autocratic, permissive, responsive, or neglectful, contribute significantly to adolescent behavior. This research method involves literature analysis and surveys of adolescents and parents to understand the relationship between parenting patterns and delinquent behavior. The results show that responsive parenting patterns and parental involvement in children’s lives are positively related to good social behavior, while permissive or neglectful parenting patterns have the potential to increase the risk of delinquency. This study suggests the need for parent education programs and community involvement to create an environment that supports positive development for adolescents in the Gen Z era. By understanding the interaction between parenting patterns and adolescent behavior, it is hoped that effective prevention strategies can be produced to overcome juvenile delinquency in society.
 

Background: As you get older, health problems increase, one of which is stress. Stress is very important because stress will have an impact on the quality of life and psychological well-being of the elderly. Psychological well-being in the elderly is the elderly's ability to accept themselves as they are, be able to build positive relationships with other people, be able to independently face social pressure, master the environment, have a purpose in life, and be able to realize one's potential in a sustainable manner. Stress in the elderly can describe that a person experiences a decrease in psychological well-being in the elderly which can be said to be low. Objective: This research is to analyze the relationship between stress levels and psychological well-being in elderly people at the Pucang Gading Semarang and Wening Wardoyo Ungaran Elderly Social Service Homes. Method: This research is a type of correlational quantitative research using the cross-section method. The sample taken in this study was 105 elderly people who were in the Pucang Gading Semarang and Wening Wardoyo Ungaran elderly service homes. The instrument for measuring stress levels and psychological wellbeing in the elderly uses a questionnaire. The test used in this research is the Gamma test. Conclusion: There is a relationship between stress levels and psychological wellbeing in the elderly at the Pucang Gading Semarang and Wening Wardhoyo Ungaran Social Service Homes for the Elderly.

The study aims to find a structural fit model related to students’ readiness to face the digital economy in the perspective of irrational behavioral economic theory. The study uses quantitative Explanatory research with a population of undergraduate students of Economics Education at the East Java PGRI College and uses a proportional random sampling with total of 351 students. Data were collected by questionnaires using linkert scale and were analysed by SEM-PLS data analysis . The findings show that digital economic skills don’t significantly mediate the relationship between herd behavior, loss aversion, and student readiness. However, the digital economy succeeded in mediating the influence of confirmation bias on student readiness because of helped reduce the impact of confirmation bias on student readiness by offering access to diverse information and developing critical thinking skills. This study contributes are become theoretical literature on the functional relationship between irrational behavior, digital economic skills, social support and student readiness studied in the context of behavioral economics. It can be a reference for developing educational models in digital era learning and reference for further researchers to develop appropriate policy recommendations by involving several related stakeholders.

This article discusses the maintenance of Family Medicinal Plants (TOGA) in Mata Wawatu Village as an effort to improve public health. The aim of this program is to provide information to the public regarding the benefits and cultivation techniques of medicinal plants. The methods employed include qualitative research with a descriptive approach, encompassing observations, interviews, and documentation collection. The findings of this study indicate that this initiative has successfully enhanced the community's understanding of TOGA and encouraged them to utilize medicinal plants in their daily lives. This program is expected to improve the health and well-being of the community and reduce dependence on chemical medications

One important aspect of waste management is the grouping and sorting of waste based on its type. However, waste sorting carried out by the public is often inaccurate or inconsistent. This can be caused by a lack of knowledge about waste types, confusion in identifying the correct type, or difficulty in memorizing complex sorting guidelines. Therefore, a system is needed that can detect waste types quickly and accurately without involving a large amount of human labor. One technological solution that can be used is machine learning. The method used in this study is the Random Forest algorithm. The data used consists of waste grouped based on characteristics such as texture and shape. This data is processed through feature extraction and preprocessing before being applied to the Random Forest model. The model's accuracy is tested using cross-validation techniques to assess classification performance. The experimental results show that the Random Forest algorithm can achieve a high level of accuracy in detecting waste types. The accuracy obtained reaches 94%, with consistent results in each cross-validation fold. This model proves to be effective in classifying different types of waste using the available features. The implementation of the Random Forest algorithm in waste type detection demonstrates great potential in improving technology-based waste management systems. With high accuracy, this model can be applied to various waste classification systems in society, helping to improve the efficiency of recycling processes and waste reduction.