https://www.devotion.greenvest.co.id.submitjurnal.id/index.php/dev sitemap Green Publisher Indonesia en-US Devotion : Journal of Research and Community Service 2777-0915 <p>Authors who publish with this journal agree to the following terms:</p> <ul> <li class="show">Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a<a href="https://creativecommons.org/licenses/by-sa/4.0"> Creative Commons Attribution-ShareAlike 4.0 International.</a> that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.</li> <li class="show">Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.</li> <li class="show">Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.</li> </ul> https://www.devotion.greenvest.co.id.submitjurnal.id/index.php/dev/article/view/25639 <p>The purpose of this study is to examine the influence of tax planning, corporate governance, and financial performance on manufacturing companies in the real estate and property sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2020. This study uses a type of quantitative research with a descriptive research strategy. The population of this study is 65 companies in the real estate and property sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2020. The sample selection in this study used purposive sampling with a sample of 42 companies so that there were 126 total observations. The data used is secondary data. Data collection techniques through the official IDX website: www.idx.co.id and the company's official website. This study uses Eviews software version 10. The results of the study prove that, (1) Tax Planning has no effect on Company Value, (2) Managerial Ownership has no effect on Company Value, (3) Institutional Ownership has a significant positive effect on Company Value, (4) Independent Commissioners have a significant positive effect on Company Value, (5) Audit Committee has a significant positive effect on Company Value, (6) Capital Structure has a significant negative effect on Company Value, (7) Profitability has a significant positive effect on Company Value, (8) Liquidity has a significant positive effect on Company Value.</p> Sekar Errianda Pratiwi Dewanto Dian Surya Sampurna Copyright (c) 2026 Sekar Errianda Pratiwi Dewanto, Dian Surya Sampurna https://creativecommons.org/licenses/by-sa/4.0 2026-03-06 2026-03-06 7 3 282 299 10.59188/devotion.v7i3.25639 https://www.devotion.greenvest.co.id.submitjurnal.id/index.php/dev/article/view/25649 <p>Modernization and urbanization have changed the patterns of social relations in society and contributed to the increase in mental health problems, especially in urban Muslim communities. The dominant clinically oriented approach to mental health is considered suboptimal without the integration of social and spiritual dimensions. This research aims to analyze the role of <em>ukhuwah</em> and friendship as spiritual social capital in improving the subjective well-being and mental health of the Muslim community. The method used is an integrative literature review conducted by analyzing reputable scientific publications, global health reports, and classical and contemporary Islamic literature. The results of the study show that <em>ukhuwah</em> strengthens social identity, spiritual solidarity, and a sense of belonging in the community, while communal gathering improves the quality of interpersonal communication and emotional support. Both form a spiritual social capital that contributes significantly to increased life satisfaction, emotional stability, and a reduced risk of mental health disorders. These findings are in line with the Harvard Study of Adult Development, which confirms that the quality of social relationships is a major predictor of long-term happiness and health. This study concludes that strengthening <em>ukhuwah</em> and friendship can serve as a community-based promotive-preventive strategy in the promotion of mental health within the Muslim community.</p> Abul A’la Al Maududdi Fitriani Sehuwaky Nella Ika Puspa Dewi Fabby Azhezinova Copyright (c) 2026 Abul A’la Al Maududdi, Fitriani Sehuwaky, Nella Ika Puspa Dewi, Fabby Azhezinova https://creativecommons.org/licenses/by-sa/4.0 2026-03-04 2026-03-04 7 3 264 271 10.59188/devotion.v7i3.25649 https://www.devotion.greenvest.co.id.submitjurnal.id/index.php/dev/article/view/25638 <p>PT Kereta Api Indonesia (<em>Persero</em>) views its employees as strategic assets, whose well-being directly affects organizational performance. Rising rates of overweight and obesity pose health and productivity challenges, increasing risks of fatigue and chronic disease. This study aims to evaluate the effectiveness of gamification in improving employee engagement and consistency during the Weight Loss Challenge program at PT Kereta Api Indonesia (<em>Persero</em>) <em>DAOP</em> 1 Jakarta. A total of 98 employees with a Body Mass Index (BMI) of ≥30 kg/m² participated in the program over a three-month period. Health indicators were measured using BMI and the percentage of weight loss, while engagement was evaluated through a point system, sharing activities, and webinar participation. Analysis using paired-sample t-tests and cross-tabulation with chi-square tests revealed a significant decrease in average BMI by 1.79 kg/m² and an average weight loss percentage of 6.16%, both statistically significant (p &lt; 0.001). Outcome-oriented and behavior-intensive components, such as weight loss and activity points, showed a very strong relationship with the participants' final scores, while supportive components like sharing activities and webinar participation showed moderate influence. The findings suggest that gamification effectively promotes healthy behavior changes through increased employee engagement and consistency. Programs with measurable, intensive activities boost participation and support sustainable workplace health and productivity.</p> Raden Rahayu Maya Sari Fedri Ruluwedrata Rinawan Copyright (c) 2026 Raden Rahayu Maya Sari, Fedri Ruluwedrata Rinawan https://creativecommons.org/licenses/by-sa/4.0 2026-03-05 2026-03-05 7 3 272 281 10.59188/devotion.v7i3.25638