This research explores the influence of customer satisfaction on the financial performance of Perumda Tirtanadi, with a particular focus on the digital service system as a moderating factor. The study is driven by the growing urgency for digital innovation in public service sectors, particularly in the wake of the COVID-19 pandemic, which significantly altered customer engagement patterns. A quantitative method is adopted, employing Partial Least Squares–Structural Equation Modeling (PLS-SEM) using the SmartPLS 4 software to process the collected data. The analysis demonstrates that both customer satisfaction and digital services have independent and significant positive effects on financial outcomes. However, the interaction between these two variables does not show a statistically significant moderating effect. These findings underline the value of digital infrastructure as a strategic internal resource that supports financial growth. Nevertheless, the minimal moderating impact suggests that a portion of customers either lack access or sufficient skills to effectively utilize the available digital platforms. This study adds to the current body of knowledge by examining the interplay between digital transformation and customer satisfaction in shaping financial performance, framed through the Resource-Based View (RBV) theory. The research suggests that improving digital literacy and promoting better adoption of digital tools among customers is essential to fully capitalize on the benefits of technological advancement. Furthermore, it highlights the need for continuous training and support to ensure that all customers can engage with digital services effectively, thereby enhancing overall satisfaction and financial performance. By addressing these gaps, organizations can foster a more inclusive digital environment that benefits both the customers and the service providers.

This study aims to analyze the role of mental health as a moderation variable in the relationship between work facilities and employee job satisfaction. Adequate work facilities are generally thought to be able to increase job satisfaction, but these effects can vary depending on the individual's psychological condition, particularly mental health. This research is motivated by the importance of a holistic approach in human resource management, which includes both physical and psychological aspects of the work environment. The research method used was a quantitative approach with survey techniques to 150 respondents working in the public service sector in urban areas. The data collection instrument was in the form of a closed questionnaire with a Likert scale, and hypothesis testing was carried out through moderation regression analysis using the help of SPSS software. The results of the study show that work facilities have a positive and significant influence on employee job satisfaction. In addition, it was found that mental health played a significant role as a significant moderation variable in the relationship. This means that the influence of work facilities on job satisfaction becomes stronger or weaker depending on the level of mental health possessed by employees. These findings underscore the importance of organizations not only focusing on improving physical work facilities, but also paying attention to and managing employees' mental health as an integral part of strategies to improve well-being and work productivity. Interventions such as counseling programs, work-life balance, and stress management training need to be considered as part of the organization's policies. This research makes a theoretical contribution in enriching the understanding of the role of psychological variables in job satisfaction dynamics, as well as a practical contribution to management in designing a healthier and more productive work environment.

This study aims to analyze in depth the structure of production cost components and determine a reasonable and competitive selling price for shrimp farming in the Venambak Shrimp Farm. The background of this study is the need to determine the cost efficiency and profit potential of shrimp farming activities, so that business actors can make the right decisions and be oriented towards sustainability. The study uses a quantitative descriptive approach with the full costing method to calculate the total production costs, and the cost plus pricing method to determine the selling price. The data used consists of primary data, such as details of operational expenses during one cultivation cycle (six months), as well as secondary data obtained from internal company reports and records. The results of the analysis show that the total production costs incurred in one shrimp cultivation cycle reached Rp16,085,208,000, with a total harvest of 1,000,000 kg. Based on these figures, the cost of goods manufactured (COGS) was obtained at Rp16,085 per kg. In determining the selling price, the company used the cost plus pricing method and set the selling price at Rp80,000 per kg. Thus, the profit margin obtained by the company reached Rp63,915 per kg. Gross profit generated during one cultivation cycle reached Rp63,915,000,000. If cultivation were conducted in two cycles per year, the annual gross profit could potentially increase to Rp127,830,000,000. These findings indicate that with efficient cost management and the right pricing strategy, shrimp farming has significant profit potential. Therefore, intensive and sustainable shrimp farming development at the Venambak Shrimp Farm is highly feasible to improve the competitiveness and welfare of fisheries business actors.

The instillation of trustworthiness (amanah) is an essential element in the character development of students, particularly within the framework of Islamic education. As a core moral value emphasized in both the Al-Quran and Hadith, amanah serves as a foundation for shaping students' integrity, responsibility, and reliability. Despite its significance, the teaching materials designed to instill this value have not been critically assessed, especially in terms of their content relevance and pedagogical effectiveness. This study aims to conduct an in-depth analysis of the Tafhim Al-Quran teaching materials used for Grade II students at SMP-T Darul 'Amal, focusing on the topic of amanah. Utilizing a qualitative approach with a descriptive method, data were gathered through the collection of documents, lesson plan (RPP) reviews, and interviews with subject teachers. The findings reveal that the teaching materials do cover the three learning domains—cognitive, affective, and psychomotor—but tend to disproportionately emphasize the cognitive domain. While the materials include references to Al-Quran verses and Hadith concerning trustworthiness and the fulfillment of promises, they often lack practical, real-world examples that are relatable to the everyday experiences of adolescents. Moreover, the current instructional approach remains conventional and teacher-centered, offering limited opportunities for students to engage in reflective and participatory learning activities. In light of these findings, the study recommends the development of more contextualized and student-centered teaching materials. These materials should incorporate active learning strategies, such as group discussions, case studies, and experiential learning activities, to more effectively foster the internalization of amanah as a lived value. Enhancing the relevance and interactivity of character education in this way can significantly improve its impact on students' moral development.
 

In the digital era, Christians face significant challenges in maintaining an authentic spirituality amidst a continuous stream of information and the influence of popular culture that often contradicts biblical values. The command in Romans 12:2 to "not conform to the pattern of this world, but be transformed by the renewing of your mind" remains highly relevant, yet its practical application in contemporary Christian life is frequently overlooked. This study aims to explore the theological depth of Romans 12:2, identify the dominant patterns of worldly thought in the digital age, and develop a contextual and applicable framework for transformative Christian spirituality. Utilizing a qualitative method with a library research approach, data were gathered from theological works, biblical commentaries, and scholarly literature on spirituality, culture, and digital engagement. The study reveals that the renewal of the mind refers not only to a personal inner change but to a reorientation of worldview through the power of the Holy Spirit. This transformation involves resisting cultural tendencies such as self-image obsession on social media, intellectual complacency caused by technological convenience, and the rise of individualistic spirituality detached from community life. To address these challenges, the study proposes several implementation strategies: fostering deeper biblical literacy contextualized to current issues, cultivating critical thinking as a form of spiritual discipline, and nurturing accountability within faith communities. These elements form a holistic framework of contemporary Christian spirituality that is Christ-centered, critically aware, and outward-focused in mission. The implications of this framework suggest that Christian spirituality in the digital era must engage both heart and mind, remain rooted in Scripture, and be lived out in communal and missional contexts.

Financial statement restatements often negatively impact investor perceptions and a company's market value. Previous studies have shown that companies conducting restatements experience significant share price declines, with an average decline of 20% following the announcement. This phenomenon reflects investors' high sensitivity to negative information related to the reliability of financial statements and suggests that a company's reputation can be damaged quickly. Financial statement restatements are generally associated with material errors or manipulation of financial information, and are therefore often linked to indications of fraud or deception in prior financial reporting. This study aims to analyze the factors influencing financial statement restatements and their impact on firm value, focusing on infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research method used is a quantitative approach with secondary data obtained from financial statements and official company publications. The analysis was conducted using logistic regression to examine the influence of fraud factors (pressure, opportunity, and rationalization) on restatements, and linear regression to assess the impact of restatements on firm value. The results of the study indicate that of the three main factors of fraud, only rationalization significantly influences financial statement restatements. Meanwhile, pressure and opportunity do not show significant effects. Furthermore, financial statement restatements were not shown to significantly impact the value of companies in the infrastructure sector during the study period. These findings provide important insights for stakeholders in understanding financial reporting risks and the urgency of strengthening ethics and internal controls in companies.

Anxiety experienced by pregnant women is a common psychological problem and can have a significant negative impact on maternal health and fetal development. This anxiety can be caused by various factors, including physical changes, concerns about the delivery process, and new responsibilities as parents. Therefore, it is important to find effective ways to address this anxiety. One non-pharmacological approach that can be implemented is the use of lemon aromatherapy, which is known to have calming and relaxing properties. This activity aims to increase the knowledge and skills of pregnant women in utilizing lemon aromatherapy as a method to reduce their anxiety. This activity was held in June 2025 at PMB Lismarini, involving 20 pregnant women who actively participated in this program. The method used in this activity included several stages: education on the benefits of aromatherapy, demonstrations on how to use it, hands-on practice using lemon aromatherapy, and evaluation conducted through pre- and post-tests to measure changes in participants' anxiety levels. The results of this activity showed a significant decrease in participants' anxiety levels. Previously, many pregnant women were in the severe and moderate anxiety categories, but after participating in the activity, they shifted to mild anxiety and even no anxiety. Lemon aromatherapy has been proven effective in providing relaxation and reducing emotional tension experienced by pregnant women. Therefore, this activity is expected to become a promotional educational model in maternal health services. Through this approach, it is hoped that pregnant women will better understand and utilize aromatherapy as a way to maintain their mental health during pregnancy. Furthermore, this activity can also provide health workers with insight into the importance of non-pharmacological approaches in supporting the mental health of pregnant women.

This study aims to determine the influence of psychological factors—specifically motivation, trust, and attitude—on the repurchase decisions of beauty products among students of the Faculty of Economics at KH. A. Wahab Hasbullah University (UNWAHA), Jombang. The research focuses on Oriflame beauty products purchased through the Shopee e-commerce platform, as these products are widely used by students for personal care and beauty needs. The research employs a quantitative associative method, which is used to identify and explain the correlation between independent variables (motivation, trust, and attitude) and the dependent variable (repurchase decision). The population in this study consists of students from the Faculty of Economics at UNWAHA who have previously purchased Oriflame products. Data were collected through questionnaires and analyzed using SPSS 26 software. The analysis includes validity tests, reliability tests, classical assumption tests, and hypothesis testing through partial (t-test) and simultaneous (F-test) analyses. The results of the F-test indicate that motivation, trust, and attitude simultaneously have a positive and significant effect on students' repurchase decisions. This suggests that psychological factors play an important role in influencing consumer behavior, particularly in the context of online beauty product purchases. The findings of this research contribute to the understanding of consumer behavior among young adults in the digital marketplace and provide valuable insights for marketers and beauty product companies to develop targeted strategies that strengthen consumer motivation, build trust, and foster positive attitudes toward products. These elements are crucial in enhancing customer loyalty and increasing repurchase rates in competitive e-commerce environments.

Community participation refers to the active involvement of citizens in various stages of the development process, especially at the village level. A concrete example of community participation can be seen in the case study of Bendhung Lepen, located in Mrican Village, Yogyakarta. Bendhung Lepen is an irrigation canal that stems from the Gajah Wong River. Before its revitalization, the area faced numerous environmental problems, primarily due to household waste and pollution that contaminated the waterway and negatively affected the environment and public health. In response to these issues, local residents, along with relevant stakeholders, initiated an environmental conservation program. The main goal of this initiative was to restore the ecological function of Bendhung Lepen and transform it into a clean, green, and beneficial public space for the community. This study aims to measure the level of community participation in the environmental conservation program. Data collection methods included questionnaires for quantitative analysis and in-depth interviews for qualitative insights into community involvement. The results of the study show that community members were actively involved in various phases of the program, including planning, implementation, and evaluation. Stakeholders involved in the program included community leaders, youth groups, environmental organizations, and village officials. The forms of participation extended beyond voicing aspirations to contributing labor (through mutual cooperation) and materials (such as donations or supplies). According to Arnstein’s ladder of participation, the level of community participation in this conservation program falls under the category of "delegated power," which represents a high degree of participation. This means that the community was not merely involved as passive participants but was given real authority in decision-making and program management. These findings indicate that genuine and sustained community involvement plays a crucial role in the success of local environmental conservation efforts.

This study investigates the correlation between mental health and turnover intention among working students at STIE IBMI Medan who fulfill dual roles as both students and employees. These individuals are particularly vulnerable to psychological stress arising from academic responsibilities and workplace demands. The objective of this research is to examine the influence of mental health on their tendency to resign from their jobs. An associative quantitative research method was adopted, with data collected through structured interviews involving 71 respondents. The analysis was conducted using simple linear regression via the SPSS application. The findings reveal that mental health has a significant negative effect on turnover intention, with a significance value of 0.001. This suggests that students who experience better mental health are less likely to consider leaving their jobs. The coefficient of determination (R Square) is 14.6%, indicating that mental health explains 14.6% of the variation in turnover intention. The remaining 85.4% may be attributed to other contributing factors, such as high work pressure from supervisors, poor work-life balance, financial stress, inflexible schedules, and lack of organizational support. The implication of these results is that efforts to support and maintain the psychological well-being of working students are essential for reducing employee turnover. Educational institutions and employers should collaborate to create supportive environments through counseling services, flexible scheduling, mental health awareness programs, and policies that accommodate the dual responsibilities of student workers. By addressing these mental health concerns, institutions can improve student performance and job retention simultaneously. This study highlights the importance of integrating mental health strategies in workforce and academic management, especially for populations that manage competing academic and professional obligations.