bluuebunny/crossref_metadata_2025 huggingface dataset:
Scaling Up Tax Strategies: Investigating the Moderating Effect of Leverage on Firm Size, Asset Intensity, and Tax Management
Authors: Triwibowo Edi , Wulandari Dian Sulistyorini , Sari Ratna Kartika
Published: November 2024

This study examines the relationships between firm size, asset intensity, leverage, and tax management in Indonesian manufacturing companies. Utilizing a panel data approach from 2020 to 2022, the research finds that firm size and asset intensity significantly influence tax management practices, highlighting larger firms' advantages in implementing effective tax strategies. Conversely, leverage does not significantly mediate the relationship between firm size or asset intensity and tax management. These findings suggest that while asset intensity provides firms with opportunities to optimize tax deductions, the impact of leverage on tax management strategies is limited. The research underscores the importance of understanding these dynamics for business leaders aiming to enhance tax efficiency and compliance. Additionally, the study provides practical recommendations for firms and policymakers to improve tax management practices in the manufacturing sector. Overall, the research contributes valuable insights into the factors affecting corporate tax strategies in Indonesia.
The Dilemma of Identity Politics Strategy
Authors: Yohanes Orong
Published: November 2024

This article aims to critically highlight the affirmation of identity politics narratives in Indonesia. For this purpose, the text of Ummat Party Chairman Ridho Rahmadi's political speech is used as the object of attention. Points of critical analysis of the New Social Movement (NSM) theory of identity politics are used to highlight Ridho Rahmadi's political speech. Collective identity, including identity politics, is necessary to mobilize social movements. In this case, the expression of identity is used as a political strategy, so that in the end the collective identity can become the goal of social movement activism. However, in the context of the Unitary State of the Republic of Indonesia, which is multicultural, multiethnic, multiracial, and multi-religious, does the presence of a political party that clearly excludes itself as a party with Islamic identity by making the mosque a node of political jihad, not threaten national unity? From the perspective of NSM theory, social movement mobilization can indeed be triggered by collective identity-based political movements such as those launched by the Ummat Party. However, the same theory also emphasizes the strategic dilemma of such social movement mobilization, namely that the identity that is the basis for organizing a movement is also the basis for oppression, persecution and exploitation.
Embracing the Sacred Trust: Said Nursi’s Sufism as a Pathway to Climate Resilience and Environmental Stewardship
Authors: Zein Muchamad Masykur  , Nasrudin
Published: November 2024

This study explores the contributions of prominent Muslim scholar Said Nursi to addressing climate change. Through a qualitative analysis of his works, the research reveals Nursi's view of nature as a divine verse requiring respect and preservation. His emphasis on humans' responsibility as caliphs on Earth to maintain balance and harmony aligns with contemporary environmental concerns. Nursi's teachings on simplicity and moderation offer practical guidance for reducing human impact on the environment. The study concludes that Nursi's ethical and spiritual framework provides a holistic approach to climate change, offering a valuable perspective for developing more comprehensive and sustainable strategies.
The Relationship Between Strategic Types and Strategic Management Processes
Authors: Ghaleb Belal Dahiam Saif
Published: November 2024

This study explores the definition of strategic management processes, their stages, and how different strategy types are integrated within these processes. It examines how strategies align with organizational objectives, environments, and performance. The aim is to enhance knowledge and understanding to improve strategic decision-making and ensure effective strategic planning and implementation. Using a compilation and analysis method, this study synthesizes previous research to help businesses gain competitive advantage, adapt to changing conditions, and assess performance. The study focuses on the relationships between strategy types and strategic management processes, as well as the potential future impacts of these interactions.
The Influence of Content Marketing, Perceived Quality, and Brand Trust on Repurchase Intention of Pixy Cosmetic Products in Surabaya
Authors: Setianti Ikko Ukumi Puteri , Dermawan Rizky
Published: November 2024

The cosmetic industry is a leading industry among the three national priority industries in Indonesia. One of the local brands that has survived in market competition until now is Pixy Cosmetic. This study examines the influence of Content Marketing, Perceived Quality, and Brand Trust on Repurchase Intention towards Pixy Cosmetic products in Surabaya. This study uses a quantitative approach and a Likert scale to measure variables. This research uses non-probability sampling with purposive sampling technique to determine the sample, using 91 respondents. Analysis technique that used in this study is SmartPLS to analyze data. The results show that Content Marketing, Perceived Quality, and Brand Trust have a positive and significant influence on Repurchase Intention towards Pixy Cosmetic products in Surabaya.
The Effect of Promotion, Reference Group, Brand Reputation and Motivation on the Decision to Choose a High School of Administrative Science in Southern Kalimantan with Electronic Word of Mouth (E-Wom) as an Intervening Variable
Authors: Asmawatiy Cici , Said Laila Refiana , Khariry Mukhlan
Published: November 2024

With Electronic Word of Mouth (Z) acting as an intervening variable, this study attempts to examine the impacts of promotion (X1), reference group (X2), brand reputation (X3), and motivation (X4) on the decision to pick (Y) the College of Administrative Sciences in South Kalimantan. Students from private universities in South Kalimantan, such as STIA Bina Banua Banjarmasin, Amuntai, and Tabalong, participate in the study. The sample size is 477, and the population is made up of 5,536 enrolled students from 2017 to 2021. Through the use of Structural Equation Modeling (SEM) and Path Analysis via Smart-PLS, the study comes to the conclusion that e-WoM is greatly impacted by motivation, brand reputation, and promotion, while e-WoM and reference groups have an impact on decision-making.
Building the Foundation of Indonesia’s Digital Economy: Encourging the Adoption of Bitcoin and Blockchain Technology to Increase Financial Inclusion and Efficiency
Authors: Wardatussyarifa Yulia , Ardelia Nafisa Nabila , Ibrahim Muhamad Sandy , Zahroh Fatmawati
Published: November 2024

This research aims to promote the adoption of bitcoin and blockchain technology to enhance financial inclusion and efficiency in Indonesia. A mixed-method approach was used, involving qualitative interviews with experts and users of blockchain and bitcoin, as well as quantitative surveys distributed to students and the general public. Findings suggest that these technologies can improve efficiency in the financial sector by reducing costs and improving accessibility, especially for people without access to traditional banking services. However, the successful implementation of blockchain and bitcoin requires proper education on their use. Theoretical implications highlight the role of blockchain in advancing digital financial inclusion, while practical implications point to the need for government regulations and strategies for financial institutions. This research offers insights into supporting digital economic transformation and improving the efficiency of financial services in Indonesia.
The Effect of Accounting Profit, Operating Cash Flow, Return on Equity (ROE) and Dividends on Stock Trading Volume in Mining Companies Listed on the Indonesia Stock Exchange in 2020-2023
Authors: Dewi Prita Diana , Sasanti Elin Erlina
Published: November 2024

This study aims to test whether accounting profit, operating cash flow, return on equity and dividends affect the volume of stock trading in mining companies listed on the Indonesia Stock Exchange (IDX) for the period of 2020-2023. The sampling technique uses purposive sampling of 21 companies that meet the criteria. The method uses multiple linear regression analysis with the SPSS program. The results of the study show that partially operating cash flow and dividends have an influence on stock trading volume. Meanwhile, accounting profit and return on equity have a significant effect but show a negative influence on stock trading volume. Simultaneously, the results of the study stated that accounting profit, operating cash flow, return on equity and dividends have an effect on stock trading volume.
The Effect of Work Relationships and Work Environment on Employee Performance at Pt. Karya Kasih Sentosa
Authors: Marsella Prasastiara Eka , Insani Wildan Nur
Published: November 2024

Research at PT Karya Kasih Sentosa aims to analyze the effect of work relationships and work environment on employee performance, both in the office and the field. Using an associative quantitative approach, this research was conducted from March to May 2023 by collecting data through questionnaires filled out by 30 respondents. The analysis shows that the variables of work relationship (X1) and work environment (X2) each have a positive and significant influence on employee performance, with t-count values of 5.430 and 2.343, both of which are greater than the t-table of 1.703. The simultaneous regression results state that the equation of the influence of the two variables is Y = 1.086 + 0.663 X1 + 0.269 X2, with an F-count value of 46.873 which is greater than the F-table of 3.37. The coefficient of determination of 0.776 shows that work relations and the work environment together affect employee performance by 77.6%.
Use of Information and Communication Technology in Virtual Laboratory Use Instructions
Authors: Bonok Zainudin , Lakoro Fitriani , Junus Alya Pratiwi Putri
Published: November 2024

This project aims to enhance the Basic Telecommunications Engineering practicum by leveraging advancements in information and communication technology through digital transformation. The virtual lab addresses challenges such as limited equipment availability and obstacles preventing physical attendance, allowing practicums to be conducted remotely and on schedule. The virtual lab not only supports students in completing their practicum regardless of location and time constraints but also aims to improve the quality of education. Students must register with a username and password to access the Digital Transformation Practicum. Future developments include web-based practicum opportunities, further expanding online education for the course. Research indicates that, with a stable internet connection, virtual laboratory technology can be sustainably utilized to benefit students' learning experience.
Implementation of Procurement with Just in Time Method at the Stones Legian Bali Autograph Collection Hotels
Authors: Putri Komang Ayu Trichia Maharani , Wiryanata Wiryanata , Tuwi I Wayan
Published: November 2024

his study aims to determine the implementation of procurement with the just in time method in one of the hotels in Bali, namely The Stones Legian Bali Autograph Collection Hotels. The research method is descriptive qualitative using the stages of data reduction, data presentation and drawing conclusions. Data collection was carried out by interviews, documentation, and observation. The results of the study indicate that there are three stages of procurement of goods, in accordance with Wicaksono's theory, namely the purchasing stage there are users, culinary admins, executive sous chefs and purchasing who play a role in processing goods until the supplier receives the order. The second stage is receiving in the process of receiving goods. In the last stage, namely the storage and release of goods, at this stage the goods can be processed by each user outlet.
Embracing Harmony: Exploring Tri Hita Karana-Based Corporate Social Responsibility Initiatives
Authors: Berliana Ni Putu Cherline , Wiryanata I Gusti Ngurah Agung , Rukmiyati Ni Made Sri
Published: November 2024

This study aims to determine and understand the practice of Corporate Social Responsibility (CSR) based on Tri Hita Karana (THK) implemented by W Bali Seminyak. This study uses qualitative descriptive data analysis to extract data and information from data collection activities such as observation, interviews, and literature studies. The results prove that this hotel has upheld its obligations to God, fellow human beings, and the environment. This is shown by discussions about CSR activities in the hotel environment among informants who show the implementation of THK in routine hotel operations.
The Effect of the Number of Poor People, the Rate of Economic Growth, and the Level of Education on the Number of Stunting on the Island of Sulawesi
Authors: Lumbantoruan Devita , Azansyah Azansyah
Published: November 2024

This study alims to alnallyze how much influence the number of poor people (X1), the ralte of economic growth (X2), alnd the level of Educaltion (X3) on the number of stunting (Y) on the islalnd of Sulalwesi. The Daltal used is secondalry daltal, nalmely palnel daltal for five yealrs from 2019-2023 alnd als malny als 6 regions on the islalnd of Sulalwesi in Indonesial sourced from the Centrall Staltistics ALgency alnd Ministry of heallth of the Republic of Indonesial. The method of alnallysis used is qualntitaltive. The model used is fixed effect model. The results showed thalt the number of poor people alnd the level of Educaltion hals al positive influence on the number of Stunting, while the ralte of economic growth hals al negaltive influence on the number of stunting. The conclusion of the study is the number of poor people, the ralte of economic growth, alnd the level of educaltion contribute to the occurrence of stunting on the islalnd of Sulalwesi. The government needs to strive to increalse humaln resources (HR) through educaltion alnd tralining so thalt sustalinalbility increalses productivity alnd lalbor palrticipaltion ralte in order to get al good income alnd halve good finalnces to meet the needs alnd seek knowledge relalted to ballalnced nutrition, heallth, alnd nutritionall problems in the community to prevent stunting with regulalr promotions alnd counseling through heallth workers.
Parenting Patterns of Career Women in Instilling Islamic Religious Values in Children (Case Study of Communities in Griya Hangtuah Permai Housing, Pinang Kencana Kelurahan Tanjung Pinang Timur)
Authors: Hasnawati Hasnawati , Suryanti Ulya Maylani , Igiasi Teguh Setiandika
Published: November 2024

This research uses a descriptive qualitative approach to understand the reality that occurs, researchers want to show the parenting patterns used by mothers who perform two roles between a career outside the home and taking care of children in this case, which is seen how the mother educates in instilling Islamic religious values in children and is also assisted by a review of relevant literature. Data collection techniques carried out using interviews with relevant informants, interviews aim to get in-depth information. Based on the results of interviews in parenting career mothers teach Islamic religious values with a strategy of persuading and advising children according to what parents want to teach children and children must obey their parents' orders, this description of democratic parenting although different ways of implementing it still packs it in the important points of democratic parenting.
Characterization of Pectinase Enzyme Produced from Indigenous Yeast Isolates During Fermentation of Robusta Coffee Beans
Authors: Fitri Hasanul , Yanto Subari , Putra Reski Praja
Published: November 2024

The following research aims to understand indigenous yeast isolates that are pectinolytic, the effect of incubation time on pectinase enzyme activity, and the pH and temperature properties of pectinase enzymes obtained from indigenous yeasts from spontaneous fermentation of robusta coffee beans. The following type of research is an experiment through RAL (Completely Randomized Design). The results showed that testing of seven indigenous yeast isolates was pectinolytic and that the highest pectinolytic ability was isolate K24I7 with a clear zone diameter of 3.13 mm. The characterization results of the pectinase enzyme produced from isolate K24I7 were optimum at pH 5.5 with an enzyme specific activity value of 10.09 U/mg and optimum temperature in the range of 40oC-60oC with an average enzyme specific activity of 10.08 U/mg. The pectinase enzyme produced from isolate K24I7 is thermophile because it is still active at 70°C
Focusing on Consumer Behavior: Factors Influencing Hotel Choice: A Study of Price, Service Quality, and Electronic Word of Mouth (EWoM) in Bantul, Yogyakarta
Authors: Maarif Samsul , Widarta Widarta
Published: November 2024

This study aims to determine the effect of price, service quality, and electronic word of mouth on the decision to choose a hotel in Bantul Yogyakarta. The research data were obtained from distributing questionnaires to the object of research. The sampling technique used is non probability sampling, using purposive sampling method. The type of research used in this research is quantitative. The sample used in this study were customers who had chosen to stay at hotels in the Bantul Yogyakarta area as many as 97 respondents. The results of this study indicate that price has a positive and significant effect on decisions to choose, service quality has a positive and significant effect on decisions to choose, electronic word of mouth has a positive and significant effect on decisions to choose, simultaneously price, service quality, and electronic word of mouth have a positive and significant effect on decisions to choose.
Effective Air Traffic Control Learning: New Approaches and Innovative Methods
Authors: Rinaldi Ridho , Soeadyfa Dimas Arya , Utomo Wasito
Published: November 2024

This research discusses more effective Air Traffic Control (ATC) learning through new approaches and innovative methods. The new approaches described include project-based, problem-based, skill-based, and game-based approaches. Meanwhile, the innovative methods discussed include simulation, virtual reality (VR), and augmented reality (AR). Factors that influence the effectiveness of ATC learning are also discussed, including the ability of instructors, facilities, and student motivation. This research used qualitative methods by conducting interviews with 10 ATC personnel and 10 ATC instructors, and performing a Two Sample Mean Test on 96 ATC students in Indonesia. Based on the analysis, it was found that innovative methods and new approaches can improve the effectiveness of ATC learning compared to Conventional methods. However, further research is needed to deepen the use of technology in ATC learning.
The Effect of Product Quality and Price on Purchase Intention of Event Package at the Apurva Kempinski Bali
Authors: Arisanti Putu Dea Oktavia , Diwyarthi Ni Desak Made Santi , Witarsana I Gusti Agung Gede
Published: November 2024

The data analysis method used in this study is Multiple Linear Regression, Coefficient of Determination, t test and F test. According to the results of the study, it can be observed that product quality has a positive and significant impact on interest in buying event packages, prices have a significant positive effect on interest in buying event packages and product quality and prices, simultaneously have a significant impact on interest in buying event packages. The high impact of product quality variables and prices on buying interest in event packages is 65.2%. The input that can be conveyed by researchers is that it is hoped that The Apurva Kempinski Bali Hotel will evaluate the services provided, so that later it can provide more responsive services, evaluate the prices offered, always provide good service, maintain good product quality, and prices such as the benefits received by buyers.
The Effect of Pricing and Promotion on Online Advertising on Social Media on Buying Interest in Wedding packages at Alila Villas Uluwatu
Authors: Maharani Putu Ayu Yoga
Published: November 2024

The sample of this study consisted of 100 people who were selected as respondents. Data was collected through a questionnaire using a Likert scale. This study uses the SPSS version 25 statistical program to analyze the data. The analysis includes testing data quality (validity and reliability), fulfilling classical assumptions, and modeling the relationship between variables using multiple linear regression analysis. The t and F hypothesis tests were used to test the significance of the model and regression coefficients. The research findings found a positive and significant influence of pricing and online advertising on social media on the interest in buying a wedding package at Alila Villas Uluwatu. The results of this study indicate that the Price Variable (X1) and Online Advertising (X1) simultaneously have a positive and significant effect on buying interest (Y) wedding packages at Alila Villas Uluwatu.
The sample of this study consisted of 100 people who were selected as respondents. Data was collected through a questionnaire using a Likert scale. This study uses the SPSS version 25 statistical program to analyze the data. The analysis includes testing data quality (validity and reliability), fulfilling classical assumptions, and modeling the relationship between variables using multiple linear regression analysis. The t and F hypothesis tests were used to test the significance of the model and regression coefficients. The research findings found a positive and significant influence of pricing and online advertising on social media on the interest in buying a wedding package at Alila Villas Uluwatu. The results of this study indicate that the Price Variable (X1) and Online Advertising (X1) simultaneously have a positive and significant effect on buying interest (Y) wedding packages at Alila Villas Uluwatu.
Improving Efficiency in Construction Projects through Utilization of BIM Technology in Construction Project Management
Authors: Unbara Lindawati
Published: November 2024

The research method uses a quantitative approach with a population of construction companies that have implemented BIM, and the sample consists of staff and project managers selected by purposive sampling of 100 respondents. The data used is primary and secondary data with data collection techniques via online questionnaires which are analyzed using Pearson correlation analysis and multiple linear regression. The research results show that BIM adoption and supporting factors such as training, infrastructure, and management support have a significant effect on project efficiency, so these findings support broader BIM implementation and improving supporting factors as a strategy to increase efficiency in construction projects. Therefore, it is recommended that construction companies increase investment in BIM technology as well as training and infrastructure support to maximize project efficiency benefits.
The Effect of Pricing on Profitability in the Food And Beverage Department at Discovery Kartika Plaza Hotel
Authors: Sapitri Ni Made Ayu Cintia
Published: November 2024

A hotel is a place that provides accommodation, food, beverages, and amenities to guests, and serves as a meeting and event location. The hospitality industry, especially in the food and beverage sector, is highly competitive and vulnerable to changes in consumer demand and preferences. To maximize revenue and profitability, hotel managers must implement the right pricing strategy. Pricing is a crucial element that affects the profitability and overall financial health of the food and beverage sector. This study aims to analyze the influence of pricing on profitability at the Lobby Bar Discovery Kartika Plaza Hotel outlet, using quantitative methods. The results of the study show that there is a positive and significant relationship between pricing and profitability. Rising prices in food and beverage departments tend to increase profitability, underscoring the importance of pricing strategies in improving hotel financial performance.
The Contribution of GHRM and Green Innovation to Environmental Performance at Pt. Indonesian Air & Marine Supply
Authors: Rahmat Rahmat , Rumambi Freddy J.
Published: November 2024

This study aims to explore the relationship between Green Human Resource Management (GHRM), Green Innovation, and Environmental Performance at PT. Indonesian Air & Marine Supply. The study population consisted of 100 employees from the company’s shipping department. The purposive sampling method was used to select 80 respondents who had been employed for at least two years and were directly involved in the shipping field.  The analysis results indicate that the implementation of GHRM and Green Innovation significantly influences Environmental Performance at PT. Indonesian Air & Marine Supply. Recommendations for company management include increasing investment in GHRM and Green Innovation, as well as enhancing the integration between these two factors to achieve better environmental sustainability goals.
Analysis of the Role of Tax Consultants in Improving Taxpayer Compliance (Case Study at SHC Manado Tax Consultant Office)
Authors: Rambalangi Yetri Fransiska , Kalangi Lintje , Weku Priscillia
Published: November 2024

The role of tax consultants is instrumental especially in improving taxpayer compliance, especially in the midst of increasingly complex tax regulations. Tax consultants can increase taxpayer awareness of the importance of voluntary tax compliance, which ultimately contributes to increasing state revenue and economic stability. This research aims to analyze the role of tax consultants in improving taxpayer compliance. The method of analysis used in this thesis research is a descriptive method whose purpose is that each data is collected and then analyzed and then a conclusion is drawn and the type of research used is a qualitative descriptive approach. The results showed that the role of tax consultants is very important in helping taxpayers fulfill their tax obligations. Tax consultants play several key roles in assisting taxpayers to improve taxpayer compliance.
The Effect of Outpatient Rehabilitation Program on the Quality of Life of Drug Abuse Patients in the National Narcotics Agency of North Sumatra Province in 2023
Authors: Ivana Cindy Lydia , Nababan Donal , Martina Siska Evi
Published: November 2024

Improving outpatient rehabilitation enhances the lives of those battling substance abuse. This study evaluates its impact at the National Narcotics Agency, North Sumatra. The study aims to assess outpatient rehabilitation's effectiveness on individuals with substance abuse history, focusing on physical health, psychological well-being, social support, and the environment. Using quantitative methodology with pre-post design, the entire patient population (n=54) was included. Research findings reveal significant and positive impacts of the rehabilitation program on physical health, psychological well-being, social support, and patient environmental conditions. Statistical analysis, with a significance level of (p < 0.001), confirms the remarkable success of the intervention, emphasizing the crucial role of the program in enhancing the overall quality of life for patients. This study delves into outpatient rehabilitation program effectiveness, highlighting the need for multidimensional support in the recovery journey.
Factors Related to the Implementation of Facilitation Policies in the Prevention, Eradication, and Countermeasures of Narcotics Abuse and Illicit Trafficking (P4GN) by the North Sumatra Provincial National Narcotics Agency (BNN)
Authors: Lubis Laniah , Hakin Lukman , Sirait Asima
Published: November 2024

Effective policy implementation is crucial in combating drug abuse and trafficking, influenced by various complex factors beyond technical and administrative aspects. These factors include the policy's size and objectives, communication, resources, disposition, characteristics of implementing agents, and social conditions. This study, focused on the National Narcotics Agency (BNN) in North Sumatra Province, employs a cross-sectional design involving 70 respondents through total sampling. Using structured questionnaires, multivariate analysis identifies the policy’s size and objectives as significantly impactful, with a value of 12,821 times. In conclusion, refining and optimizing policy size and objectives, enhancing communication, ensuring resources, fostering positive dispositions, and aligning agents' characteristics with policy goals are recommended for effective implementation. Further research should explore specific optimization strategies and the dynamic interaction of factors in drug policy implementation.
Analysis of Factors Affecting Inpatient Satisfaction at RSU Wulan Windy Medan Marelan
Authors: Sihombing Sartika Dewi , Nasution Siti Khadijah , Zulfendri Zulfendri
Published: November 2024

Patient satisfaction is a key indicator in assessing the quality of healthcare services provided by hospitals. It reflects the individual experiences of each patient and signifies the effectiveness of the service delivery system. High levels of satisfaction are associated with timely service delivery, environmental comfort, effective communication, and the expertise and friendliness of medical staff. This study analyzes factors influencing inpatient satisfaction at RSU Wulan Windy Medan Marelan. The research employs a quantitative approach through survey methodology with data collected from 355 respondents. Statistical analysis included bivariate chi-square tests and multivariate logistic regression. Results indicate significant impacts of timely service delivery, comfort, and staff competence on patient satisfaction, with p-values of <0.001 for each factor.
Analysis of the Effect of Sharia Bank Financing and Investment on Economic Growth through Micro, Small and Medium Enterprises (MSMEs) Credit
Authors: Syamsuri Helmy , Wahab Abdul , Sumarlin Abdul
Published: November 2024

This study seeks to examine the impact of sharia bank financing and investment on economic growth in Indonesia by analyzing lending to micro, small, and medium companies (MSMEs) utilizing time series data. This research characterizes economic growth through the Gross Regional Domestic Product (GRDP) for each province in Indonesia. This study utilizes secondary data from 2011 to 2022 sourced from BPS, OJK, and Bank Indonesia, analyzed using the Path Application. This report assesses the direct and indirect funding of Islamic banks and their involvement in economic growth via Micro, Small, and Medium Enterprises (MSME) credit. The research findings indicate that the Islamic bank funding variable does not significantly influence the MSME credit variable; nevertheless, the investment variable does have a substantial impact on the Micro, Small, and Medium Enterprises (MSME) credit variable.
Key Indicators in Analyzing the Sustainability of Afghanistan's Natural Resources
Authors: Yar Fayaz Gul Mazloum , Sail Izat Ullah , Zahid Shamsurahman
Published: November 2024

The research investigates the factors influencing the sustainability of Afghanistan's natural resources, aiming to guide the country towards sustainable development and poverty alleviation. Utilizing the Analytic Hierarchy Process (AHP) and strategic planning models, the study identifies and prioritizes key factors such as organizational structure and management, and economic, social, cultural, and ecological aspects. The findings reveal that organizational and managerial structure is the most critical factor, with a weight of 38%. The research emphasizes the necessity of integrated and systematic management of natural resources, which could improve economic and social well-being. It also highlights the importance of strategic planning, monitoring, and evaluation to ensure effective resource management. The study proposes a model for sustainable natural resource management that includes community empowerment, knowledge integration, economic viability, and enhanced communication among stakeholders. The research concludes that a comprehensive understanding of all influencing factors and their interactions is essential for designing a model for sustainable natural resource management.
Penglipuran Tourist Village, Kubu Village, Bangli Regency, Bali in Maintaining the Sustainability of Cultural Values and Bamboo Forests: A Legal Sociology Perspective
Authors: Astara I Wayan Wesna , Wesna Putu Ayu Sriasih , Wijaya I Kadek Merta , Kosasih Johannes Ibrahim , Sumardika I Nyoman , Gianyar I Made , Budiartha Nyoman Putu
Published: November 2024

The development of the Penglipuran tourism village based on culture ensures the welfare of the Penglipuran indigenous community. The profit-sharing management pattern with the Bangli Regency government Based on the Cooperation Agreement with the Penglipuran Traditional Village Concerning the Management of Tourism in the Penglipuran Tourism Village Number 415.4/23/PKS/PKKP/2020; Number 01/S.P/X/2020; concerning the Management of the Penglipuran Tourism Village. The Penglipuran traditional village is entitled to a reward of 60% (sixty percent) of the gross levy results. Deposit all levy results (gross) every week/7x24 (seven times twenty-four) hours to the Regional Treasury through the Receiving Treasurer at the Bangli Regency Tourism and Culture Office. This Cooperation Agreement is valid for five (five) years starting from January 1, 2021. No later than 2 (two) months before this cooperation agreement ends, the parties agree to notify each other of their intentions if they wish to extend this cooperation.
Challenges in Hazardous Waste Management: A Case Study of Talang Gulo Landfill in Jambi City
Authors: Nisa Muflihatun , Ridwan M , Azhary Muhammad Rifqi
Published: November 2024

The improper storage of Hazardous and Toxic Waste (HTW) at the Talang Gulo Landfill prompted a study to analyze the implementation of Hazardous and Toxic Waste Management (HTWM). The study used a qualitative case study approach involving interviews, observations, and document analysis. 10 informants were selected through purposive sampling. The findings revealed several issues including a lack of trained personnel, limited budget, inadequate Standard Operating Procedures (SOPs), insufficient storage facilities, non-compliance with Personal Protective Equipment (PPE) use, and poor supervision. These findings highlight the need for the development of SOPs, worker training, facility upgrades, and improved supervision to enhance HTWM at the Talang Gulo Landfill.
The Influence of Financial Distress, Leverage, and Free Cash Flow on Earnings Management
Authors: Amalia Hafizha Azra , Afrizal Afrizal , Herawaty Netty
Published: November 2024

This study aims to determine the effect of financial distress, leverage, and free cash flow on earnings management in non-bank state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The population in this study were non-bank state-owned companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling method used was the purposive sampling method, obtaining a sample of 18 companies with 4 years of observation. The independent variables in this study are financial distress, leverage, and free cash flow and the dependent variable in this study is earnings management. The data collection method uses secondary data taken from the annual financial reports from the official IDX website www.idx.co.id. This study uses a quantitative approach, and the data analysis method used is statistical analysis and multiple linear regressions using the SPSS computer program. The results of the study indicate that earnings management is influenced by financial distress, leverage, and free cash flow simultaneously. The results of the study indicate that financial distress does not have a significant effect on earnings management, leverage does not have a significant effect on earnings management, and free cash flow has a significant effect on earnings management.
Netnographic Study: Caring for Online Gender-Based Violence on Instagram @awaskbgo
Authors: Eranutrise Desmie , Baiduri Ratih , Rosramadhana
Published: November 2024

This study found the novelty of the fact that cases of gender-based violence does`t only occur in public spaces, but can also occur in cyberspace. Such as gender-based violence through media and internet networks which are referred to as cases of online gender-based violence. The purpose of this study is to contribute to knowledge of online gender-based violence prevention through Instagram social media. The type of research used is virtual ethnographic research or often called a netnographic study, which uses data collection techniques with in-depth interviews and participant observation. The results of the study show that Instagram social media is quite influential in providing education on online gender-based violence against women and Instagram social media users. Movements made in providing education can be through posts and opening discussions on live Instagram and in the comments column
The Role of Customary Law in the Development of National Law in the Modern Era
Authors: Purnomo Vicki Dwi , Supeno Bambang Joyo , Lisdiyono Edy
Published: November 2024

Customary law plays an important role in the development of national law in Indonesia, especially in the modern era marked by globalization and modernization. Customary law serves as a reflection of the rich and diverse local cultural values, and plays a role in various aspects of community life, including the resolution of rescue, management of natural resources, and protection of the rights of indigenous peoples. In the era of decentralization and regional autonomy, customary law is increasingly recognized in local policies and becomes an important instrument in maintaining the unique legal identity of each region. Formal recognition of customary law is also reflected in various national regulations, such as the Law on Villages and the Basic Agrarian Law, which accommodate customary law in facing the challenges of modernization and globalization, customary law must adapt to the modern era
Determination of Cross-Border Post Points Based on Geospatial Intelligence for Territorial Defense of the Unitary State of the Republic of Indonesia: Literature Review
Authors: Rifai Bachtiar , Poniman Aris , Gultom Rudy Agus Gumilang
Published: November 2024

The location of cross-border posts is crucial for Indonesia's land and maritime security and combating illegal activity. Geographical intelligence technology like sensors and machine learning can help find crucial sites. GEOINT and international cooperation enable monitoring, threat detection, and trade regulation. This study uses a literature review to examine how GEOINT helps Indonesia defend its territory. This research collects, analyzes, and synthesizes important scientific studies using a literature review. Our literature search used relevant terms in scientific databases. The selected literature covers GIS, GEOINT, Satellites, Drones, and cross-border posts. Analysis identified major conclusions and research gaps. Geospatial intelligence technology (GEOINT), which uses drones and satellites to monitor and provide high-resolution data, is effective at detecting and responding to threats in Indonesia's extensive border areas. Additionally, this technology helps find the right cross-border post. Geographic information systems (GIS) must assist centralized data management and defense agency collaboration to strengthen border security. GEOINT supports strategic cross-border post placement decisions to secure Indonesia's borders. For regional defense, national security, and stability in the face of complex global problems, the latest and most effective technologies must be developed and used.
Interpreting Strategic Costing Management Based on the Awareness of Muslim Entrepreneurs: A Phenomenological Study
Authors: Kurniawan Lalu Martahadi Trisna , Sokarina Ayudia
Published: November 2024

This study aims to understand the implementation of strategic costing in alignment with Islamic values among Muslim entrepreneurs. Muslim entrepreneurs who pursue Falah business goals—achieving social, economic, and spiritual well-being—must possess a deep awareness of Islamic values that reflect ethical practices in their business operations. This research uses a phenomenological approach as its methodology. Data collection was carried out through interviews with Muslim entrepreneurs in Mataram City. The findings reveal that the application of Islamic concepts in current business practices is still lacking. Therefore, as one of the regions in Indonesia with a Muslim majority, it is important to explore how Muslim entrepreneurs in Mataram City implement contemporary strategic costing in accordance with Islamic business values.
Analysis of Willingness to Pay For Environmental Services in the Management Planning of the Jero Kerti Waterfall Tourism Object with the Ecotourism Concept
Authors: Indrawan I Nyoman Gde Ary , Basuki Prayitno
Published: November 2024

Indonesia has significant natural wealth, with abundant natural resources in it. Tourism is one of the strategic sectors in the development of the regional economy, especially in the waterfall tourism area. Jero Kerti Waterfall, located in Dasan Geria Village, Lingsar District, West Lombok Regency, West Nusa Tenggara, is one of the tourist attractions that is quite popular with the community. Although still in the early stages of ecotourism concept management, Dasan Geria Village has become a Tourism Village area in West Lombok Regency. Suboptimal tourism management can threaten the sustainability of natural resources and the surrounding ecosystem. Therefore, this study aims to calculate the willingness to pay (WTP) value for environmental services to support Jero Kerti Waterfall ecotourism and to determine the factors that influence the WTP value. This study uses a descriptive approach to create systematic, factual, and accurate descriptions and descriptions of the facts, nature, and relationships between the phenomena studied. The sampling technique uses simple random sampling to ensure that every visitor has an equal opportunity to be interviewed. Data were analyzed using the Contingent Valuation Method (CVM) to determine WTP. Analysis of factors affecting WTP values ​​was carried out using a simple regression equation. Data processing used the SPSS application to test validity and classical assumptions, and to determine the effect of independent variables on dependent variables together.
The Impact of Service Quality and Price Fairness on Repurchase Intention Through Customer Satisfaction: A Study of Natasha Skin Care Clinic Customers in DKI Jakarta
Authors: Gulo Eirene Nifati Pangkey , Sabar Mudji
Published: November 2024

This research analyzes how service quality, price fairness affects customer satisfaction and repurchase at Natasha Skin Care. The aim of this research is to explore the influence of service quality and price fairness on repurchase intentions, with customer satisfaction as a mediating variable. It is hoped that the findings from this research will help Natasha Skin Care formulate a more effective strategy to increase customer loyalty amidst intense competition. In this research, a nonprobability sampling method was used with a purposive sampling technique. This technique is based on certain considerations that are relevant to the research objectives. In this research, the number of samples collected was 150. Data collection was carried out using primary data obtained directly through the process of interviews, observations and distribution of questionnaires and secondary data obtained from existing sources, not through direct collection by researchers. Testing the measurement model uses a validity test consisting of convergent validity, Average Variance Extracted (AVE), and Discriminant Validity and a reliability test carried out by measuring Cronbach's Alpha and Composite Reliability values. Structural Model Testing (Inner Model) The evaluation stage of the inner model structural model is carried out by analyzing the R-Square value. The research results show that service quality significantly increases customer satisfaction and encourages repurchase intention, while price fairness also has a positive impact on satisfaction and repurchase intention. Ultimately, customer satisfaction serves as the main mediator in the relationship between service quality, price fairness, and repurchase intention.
Ergonomic Industry Efforts to Prevent Business Failure
Authors: Gempur Santoso
Published: November 2024

This article discusses and discovers ergonomic industrial efforts to prevent losses, aka preventing business failure. This article is designed descriptively. This design uses literature to collect data, namely data from various opinions and research results. Then it is analyzed and discussed using descriptive methods as well. Conclusion: 1. In industrial business work activities, ergonomic performance must be balanced between capacity and work tasks. Ergonomic industrial businesses are able to harmonize human needs, machines, material needs, work/production methods, funding needs and sales capacity in the market; 2. Management must be managed ergonomically, that is, in a balanced/harmonious manner that runs well, thereby preventing business failure. With an ergonomic approach, your business will be sustainable. Suggestion: Harmonious application of the 6 M's (man, machine, material, method, money, marketing) in new or existing businesses must be implemented to avoid losses
Analysis of Customer Loyalty Through Service Quality, Price, Brand Image, and Customer Satisfaction as Mediators at PT. Angkasa Pura Logistik at I Gusti Ngurah Rai Airport Cargo Terminal
Authors: Faathirrajaf Trisnawan  , Adi Nurmahdi
Published: November 2024

This study aims to analyze the factors that affect Customer Loyalty at the Cargo Terminal of PT Angkasa Pura Logistik I Gusti Ngurah Rai Airport Denpasar by using service quality, price and brand image as research variables through customer satisfaction. The population of this study is customers from PT. Angkasa Pura Logistics with a sample of 164 respondents. The results of this study show that of the four variables, including price to customer loyalty through customer satisfaction as mediation, brand image to customer loyalty through customer satisfaction as mediation, price to customer loyalty and brand image to customer loyalty which have a positive and significant effect. Meanwhile, the quality of service to customer loyalty through customer satisfaction as a mediator, the quality of service to customer loyalty and the brand image to customer loyalty have no positive and significant effect.
The Utilization of Museums as a Contextual Learning Tool for History Education for Students of SMA Labschool Palu
Authors: Latief Juraid A. , Iskandar  , Misnah  , Jayanti Ika Nur , Fikri Moh. , Kurniati Wibowo , Adam Armaliana Moh.
Published: November 2024

The utilization of museums as a contextual learning tool has significant potential to improve the quality of history education. This research shows that museums not only serve as places for storing historical artifacts but also function as interactive and contextual learning media for history education. Through museum visits, students can engage directly with the collections, deepening their understanding of historical and cultural contexts. This study aims to explore how museums can be utilized as an effective learning resource in history education, particularly at SMA Labschool Palu. The research employs a descriptive qualitative method. The results indicate that museum visits increase students' interest and engagement. However, challenges such as lack of promotion and limited access to museums hinder the optimal utilization of museums as a learning resource