The study aims to explain the relationship between the effectiveness of a business and its management through the analysis of working capital. The findings prove the complementary relationship. The analysis of working capital will always have a significant impact on the effectiveness of business management. The main objective of any corporation is to be effective in business, which can be achieved by analyzing the working capital. The result shows that analysis of working capital based on factors like operational efficiency, the company’s earnings and profitability, cash management, corporate receivable management, and corporate inventory management creates room for improvement and effectiveness in business management. Firms might enhance finances for business expansion by lowering their working capital requirements. It has also been revealed that there is a considerable difference in industries across time. It was observed that there is a high association between working capital efficiency and firm profitability. A highly efficient corporation is less vulnerable to liquidity risk and is also self-sufficient in terms of external finance. Numerous studies have been done to regulate the true rapport between working capital investments and their impact on financial presentation. It demonstrates that effective investment in working capital management may boost profitability and business value. The relationship between accounting and finance was explained by measuring working capital management in demand to illustrate the status of profitability. It was suggested that accountants take a more professional approach to updating their accounting and finance skills in their organization through effective working capital management.

Quality human resources will be formed if education focuses on improving students’ skills. Of course, the foundation of education must be quality. Qualified human resources will later be responsible for making Indonesia a good country in all fields. This study aims to examine the effect of applying the REACT learning model (Relating, Experiencing, Applying, Cooperating, Transferring) on learning outcomes and critical thinking skills of students of SMAN 9 KENDARI. Quantitative research method with experimental research type. The research design used was post experimental control design. The research location was at SMAN 9 KENDARI. The instruments used include learning outcomes test and critical thinking skills test. The data obtained were explained using statistical tests to see the differences between the experimental group and the control group in chemistry subjects. The results showed that the application of REACT model significantly improved students’ learning outcomes and critical thinking skills compared to conventional learning methods in chemistry subjects. The findings indicated that the REACT model was effective in improving the quality of learning and developing critical thinking skills of students of SMAN 9 KENDARI, especially in chemistry learning.

This study evaluates the health and sustainability of higher education systems in nine countries: the USA, UK, Australia, Germany, Canada, China, Brazil, India, and South Africa. Using a multi-level analysis model and principal component analysis (PCA), nine key factors—such as international student numbers, academic levels, and graduate employment rates—were identified, capturing over 90% of the cumulative impact on higher education systems. India, scoring 6.2036 initially, shows significant room for improvement. The study proposes policies to increase graduate employment, promote international faculty collaboration, and enhance India’s educational expenditure, which surpasses 9.8% of GDP. Post-policy simulations suggest India’s score could rise to 8.7432. The paper also addresses the impact of COVID-19 on global education, recommending a hybrid model and increased graduate enrollment in China to reduce unemployment by 5.4%. The research aims to guide sustainable development in higher education globally.

The urgency of urban health in Indonesia is very worrying because most of Indonesia’s population now lives in urban areas with minimal supporting infrastructure. That prompted this study to analyze the government’s response to the healthy city development plan in the new capital city. This study uses a qualitative approach that focuses on thematic analysis. It helps check official government documents related to healthy city development plans. The relevant documents that were found were in the form of regulations. This regulation is Law of the Republic of Indonesia Number 3 of 2022 concerning the National Capital (Ibu Kota Negara, IKN). This official document was coded by maximizing the analysis tool, namely NVivo 12 Plus. This study succeeded in mapping several bare references in the healthy city development plan for the new capital city by the Indonesian government. Some of these primary references include the healthy city model (World Health Organization, WHO), the healthy city strategy (Cardiff), and (Vancouver). All of these primary references aim to improve the quality of life of residents in cities through city development that focuses on health. However, there are several challenges that the Indonesian government may face in the future, including problems with air pollution, environmentally friendly transportation, and the provision of green public spaces, health facilities, universal health services, and other infrastructure. This all requires adequate capacity and budget plans, including ensuring transparency in budget management. This study also encourages collaboration between the government, the private sector, and civil society to support the development of healthy cities that run well and sustainably.

This article using thematic and content analysis investigated the contribution of innovation in achieving sustainable economic development. The objective of the bibliometric research was to assess the literature on this subject it identified research trends, ideas, and authors who contributed to this area so that future research and policy directions could be suggested. The data was derived from the Scopus database and was extracted between January 2020 and February 2024 by applying inclusion and exclusion criteria. The Scopus database search yielded 66 articles, published between 2020 and February 2024. Scopus analytics and Microsoft Excel were used for descriptive analysis and VOS Viewer software was used for network visualization of keywords. The descriptive analysis showed the trajectory of research, the prolific authors, their publication outlets, authors affiliation, and county of origin of the documents. The prolific visualization showed five clusters: red, green, blue, purple, and yellow. The main clusters are economic development, alternative energy, sustainable development, and innovation. This research showed where consideration should be given to drive sustainability and sustainable economic development. This research outcome will assist government agencies, corporations, and non-profit organizations in planning appropriate action and policies to support innovative and renewable energy initiatives so that participation in those fields could enhance the opportunity to achieve sustainable economic development.

This paper investigates the implementation of ijarah muntahiyah bittamlik (IMBT) as an infrastructure project financing scheme within the Public-Private Partnership (PPP) models from a collaborative governance perspective. This paper follows a case study methodology. It focuses on two Indonesian non-toll road infrastructure projects, i.e., the preservation of the East Sumatra Highway projects, each in South Sumatra province and Riau province. The findings revealed that Indonesia’s infrastructure development priorities and its vision to become a global leader in Islamic finance characterized the system context that shaped the implementation of IMBT as an infrastructure project financing scheme within the PPP-AP model. Key drivers include leadership from the government, stakeholder interdependence, and financial incentives for the partnering business entity to adopt off-balance sheet solutions. Principled engagement, shared motivation, and the capacity for joint action characterized the collaboration dynamics, leading to detailed collaborative actions crucial for implementing IMBT as a financing scheme.