bluuebunny/crossref_metadata_2025 huggingface dataset:
MGNREGA AND WOMEN'S EMPOWERMENT: A CASE STUDY FROM WEST BENGAL
Authors: Hossain Ekbal
Published: December 2024

This study analyses the impact of MGNREGA on women's empowerment in West Bengal by constructing a Gender Empowerment Index (GEI). Using primary data from 20 villages across five districts of West Bengal, the analysis reveals substantial disparities in empowerment at district and village levels. SPSS software was used to construct the women empowerment index (WEI) using PCA. While districts like Hooghly exhibit higher GEI scores at 0.66, suggesting progress in gender equity, areas such as Bankura score only 0.63. Village-level variations further underscore localised challenges and successes, with Antara (0.69) and Bhingole (0.67) showcasing notable progress. The findings highlight MGNREGA's potential to enhance women's economic participation, decision-making, and access to resources. However, targeted interventions are required in low-GEI areas, such as Gangnadia (0.60) and Sahapur (0.59), to address structural barriers and improve access to education, healthcare, and livelihood opportunities. Policy recommendations include promoting skill-based employment, gender-specific quotas, and community-driven approaches to ensure inclusive development.
A STUDY ON RECENT NEW RESULTS ON SOME GRAPH VALUED FUNCTIONS
Authors: Shetty Jayashree. B , Muddebihal M. H
Published: December 2024

In this paper, the result on some valued function(digraph operator), namely the block line cut vertex digraph BLC(D) of a digraph D is defined, and the problem of reconstructing a digraph from its block line cut vertex digraph is presented. Outer planarity, maximal outer planarity, and minimally non-outer planarity properties of these digraphs are discussed.
NORMAL BUSINESS FLOW OF STREET VENDORS -POST COVID -19 WITH SPECIAL REFERENCE TO THOOTHUKUDI DISTRICT
Authors: V Susganthi , Nallathambi J. Immanuel
Published: December 2024

Street vendors constitute an integral and legitimate part of the urban retail trade and distribution system for daily necessities of the general public. They represent 4% of the urban workforce across India and play a variety of roles in city life. The street vending economy approximately has a parallel turnover of Rs 80 crore a day and every street entrepreneur or trader supports an average of three others as employees or partners or workers on commission. Street vending which is otherwise known as flea market is an inseparable constituent of the urban informal economy. When it comes to street vending, the amount of investment and skills required is low, which makes it a relatively accessible opportunity for everyone to earn their livelihood. Due to the lockdown enforced by the government because of COVID-19, the street vending sector has been severely impacted and the street vendors bore the brunt of it. There are approximately 4 crore street hawkers in India – of which 1/3rd consists of women, who support their families to provide an extra cushion of income. About 82 per cent of the workforce of India is working in the unorganized sector according to the National Sample Survey Office (NSSO). Coronavirus crisis had exposed a widespread lack of awareness about the importance of street vendors to the nation’s overall economy.In India, the informal sector contributes to 7% of the country’s GDP. According to the International Labor Organization, COVID-19’s impact on the informal sector is equivalent to 195 million jobs lost.
Corruption in the digital bureaucratic service system (media studies in disclosure of corruption cases)
Authors: Nunung Ai , Latifah Latifah , Fatihah Dian Candra
Published: December 2024

Corruption still occurs even though the bureaucracy has transformed into a digital service system. Lately, the trend has become more rampant, involving all elements of service from the central to the regions, from high-ranking officials to field officers. Digitalization, which was initially implemented as a formula for preventing corruption, still opens wide gaps to be penetrated. The digital system that has been implemented has not been effective in preventing and eliminating the corrupt mentality of service delivery personnel. The digital era, which should be a moment of clean, open and responsible bureaucratic change, still has a long way to go. Based on that fact, this study aims to determine digitalization in bureaucratic services in preventing corruption. The method used in this study is descriptive qualitative, with media analysis studies to obtain data spread across three credible national online media networks. The results of the study show that corruption cases are still rife even though bureaucratic services have been transformed into a digital service system. In the implementation of the bureaucratic system, the media plays a very vital role as part of enforcing corruption laws and encouraging service personnel to act in a manner that is trustworthy, honest and responsible for their work.
The role of social media marketing and brand experience in increasing brand loyalty through customer engagement for mpv car users in Medan
Authors: Lestari Indawati , Anindya Desy Astrid , Aramita Finta
Published: December 2024

In the rapidly evolving automotive market of Medan City, social media marketing and brand experience have emerged as crucial factors in fostering brand loyalty among MPV car users by enhancing customer engagement. The purpose of this study is to find out and analyze the influence of social media marketing and brand experience on brand loyalty through customer engagement in MPV product users in Medan City. The sample was drawn using purposive sampling with sample criteria, namely consumers who use cars with the Toyota brand and have used them for more than 3 (three) years. The sample calculation used the slovin formula with a total of 397 respondents. The research data used primary data and secondary data. The data analysis carried out is path analysis. The results of sub-1 analysis show that social media marketing and brand experience have a positive and significant effect on customer engagement. The results of sub-2 analysis show that social media marketing and brand experience have a positive and significant effect on brand loyalty through customer engagement.
A financial and operational impact analysis of capital expenditure (capex) prioritization: a case study of pt pln (persero) from 2019 to 2023
Authors: Rinaldo Silaban Jeffry Frans , Firli Anisah , Yunita Irni
Published: December 2024

Dalam industri energi, khususnya pada perusahaan seperti PT PLN (Persero), Capital Expenditure (Capex) berperan dalam pengembangan infrastruktur dan peningkatan kapasitas produksi. Memahami dampak prioritisasi Capex terhadap kinerja keuangan dan operasional perusahaan sangat penting untuk mengoptimalkan strategi investasi dan memastikan keberlanjutan finansial serta efisiensi operasional yang optimal. Penelitian ini bertujuan untuk memberikan wawasan tentang bagaimana strategi Capex dapat memengaruhi rasio keuangan utama seperti Total Asset Turnover, Return on Investment (ROI), dan Debt to Asset Ratio. Metodologi penelitian ini melibatkan penggunaan pendekatan kuantitatif dengan metode analisis regresi linear sebagai teknik utama untuk menguji hubungan antara variabel Capex dan rasio keuangan. Metode ini dipilih karena kemampuannya untuk mengidentifikasi dan mengukur hubungan antara variabel independen (Capex) dan variabel dependen (rasio keuangan), serta untuk mengevaluasi dampak prioritisasi Capex terhadap kinerja keuangan perusahaan. Data yang digunakan meliputi laporan tahunan dan laporan keuangan PT PLN dari tahun 2019 hingga 2023 yang dianalisis untuk menentukan pengaruh Capex terhadap efisiensi operasional dan struktur keuangan. Hasil analisis menunjukkan bahwa prioritisasi Capex secara signifikan meningkatkan efisiensi penggunaan aset, tercermin dalam rasio Total Asset Turnover yang lebih tinggi, sementara dampaknya terhadap ROI tidak signifikan. Selain itu, perubahan dalam Debt to Asset Ratio tidak menunjukkan perubahan yang signifikan. Penelitian ini memberikan wawasan penting mengenai efektivitas strategi investasi Capex dan implikasinya terhadap kinerja keuangan perusahaan, serta menyoroti perlunya perencanaan investasi yang lebih baik untuk mencapai hasil yang optimal dan berkelanjutan dalam konteks perusahaan energi.
The influence of big data, content marketing, and artificial neural networks on purchase decisions: the moderating role of purchase intentions
Authors: Sudarsono Sudarsono , Rachman Azis
Published: December 2024

This study aims to explore the direct effect of big data variables, content marketing and artificial neural networks on purchase intention variables and purchasing decisions; and 2) the indirect effect of big data variables, content marketing and artificial neural networks on purchasing decisions moderated by purchase interest variables. The method in this study uses a quantitative approach and sampling techniques with simple random sampling, data distributed by google form and offline conducted January - March 2024, a total of 385 data collected. These findings were analyzed with Structural Equation Modeling (SEM) software in the Smart PLS (Partial Least Square) application with indirect and direct. The results showed that directly, big data has a negative but significant effect on purchase intention. Content marketing, directly on purchase intention or purchase decision, has a positive but insignificant effect. And directly, artificial neural networks have a negative but significant effect on purchasing decisions.
Opportunities and challenges halal tourism in Indonesia in the era of human-centered technology (society 5.0)
Authors: Suhendar Fikry Ramadhan , Sholihah Nurlailiyah Aidatus
Published: December 2024

Indonesia, as a Muslim-majority country, has great potential in developing halal tourism that meets the needs and preferences of Muslim travelers. However, in its implementation, the sector faces various challenges. Along with the emergence of Society 5.0, which focuses on technology that empowers humans, the challenges and opportunities in the development of halal tourism are also increasingly complex. Society 5.0 aims to answer and address social issues that arise along with the industrial revolution 4.0, by placing humans at the center of innovation. This study aims to analyze the opportunities and challenges faced by halal tourism in the Society 5.0 era. The research method used is a qualitative method with written data collection techniques through literature studies. After the data is collected, it is then analyzed descriptively to produce research findings. The results showed that halal tourism in the Society 5.0 era has good opportunities thanks to the role of technology in improving access to information, personalization of tourist experiences, operational efficiency, and the development of innovative halal tourism products. However, major challenges are still faced related to standardization, infrastructure quality, human resource quality, global competition, and cybersecurity risks. Overcoming these challenges requires a collaborative strategy between the government and the private sector, utilization of technology for efficiency and safety, improving the quality of human resources, and more intensive promotion in both domestic and international markets. With the implementation of this strategy, Indonesia's halal tourism sector can develop optimally, strengthen the country's economy, and meet global market demand.
Association of Pregnancy-related Anxiety with Gender of Fetus and Gender of Living Children in Pregnant Women in East of Turkey
Authors: DUMAN Mesude , OZAN Yeter DURGUN
Published: December 2024

Objective: This study aimed at determining the relationship between the gender of fetus and gender of living children and pregnancy related anxiety. Method: This cross-sectional study, was conducted in the obstetrics polyclinics of
a university hospital in the Eastern Turkey. The study was conducted on 588 healthy multipara pregnant women. The Descriptive Properties Form and Pregnancy Related Anxiety Questionnaire-R2 were used in data collection. The data
was assessed using descriptive statistics (number, percentage distribution, arithmetic average and standard deviation), ANOVA analysis, independent samples t-test, Pearson correlation coefficient and Multiple Linear regression
analysis. Results: In the study, it was determined that presence of living son, gender of living children, gestational age and gender of fetus were important predictors for the pregnancy-related anxiety (R=0.352, R2=0.124, F=7.398,
p<0.001). It was determined that gender of fetus and gender of living children were important independent predictors for the pregnancy-related anxiety. Conclusions: In this study, the relationship of desire to have a son and
having a son with pregnancy related anxiety was determined. Negative effects on the baby and mother can be prevented by evaluating cultural factors such as gender preference, which is effective on women's pregnancy anxiety, within
the scope of antenatal care services and by providing appropriate interventions by nurses/midwives in an effective and holistic manner.
PELATIHAN BAHASA ISYARAT UNTUK PENGGERAK PKK DI KARANGPLOSO, MALANG
Authors: Prasetyia Ferry , Pangestuty Farah Wulandari , Kadji Dzuliyati , Wijaya Anorti Ika
Published: December 2024

Banyaknya jumlah penyandang disabilitas di Kabupaten Malang mendorong inisiatif Tim pengabdian masyarakat FEB Universitas Brawijaya melakukan kegiatan pengabdian masyarakat dengan memberdayakan penyandang disabilitas untuk memberikan pelatihan bahasa isyarat.  Inisiatif pengabdian masyarakat ini dilakukan untuk meningkatkan aksesibilitas non fisik dan pelayanan masyarakat yang inklusif, meningkatkan kemampuan masyarakat umum berkomunikasi dengan disabilitas rungu dan memfasilitasi partisipasi aktif disabilitas rungu dalam masyarakat. Kegiatan pengabdian ini bekerja sama dengan Pemerintah Desa Ngijo untuk menghadirkan Ibu-ibu penggerak PKK sebagai peserta, serta komunitas Omah Gembira sebagai mitra untuk memberikan materi pelatihan bahasa isyarat, melibatkan disabilitas rungu. Rangkaian kegiatan ini meliputi tahapan perencanaan, pelaksanaan dan evaluasi. Pelatihan bahasa isyarat berhasil meningkatkan antusiasme peserta sehingga secara efektif membekali penggerak PKK dengan keterampilan komunikasi untuk meningkatkan interaksi dengan disabilitas rungu. Dengan mempromosikan kemampuan bahasa isyarat, pelatihan ini berkontribusi pada peningkatan aksesibilitas non fisik dan inklusifitas masyarakat. Keterlibatan disabilitas rungu dalam memberikan materi merupakan upaya untuk mendukung partisipasi aktif masyarakat penyandang disabilitas rungu. Kegiatan pelatihan ini merupakan langkah positif dalam mewujudkan masyarakat yang lebih inklusif dan mendorong keterlibatan disabilitas rungu dalam masyarakat.
DIVERSIFIKASI OLAHAN PANGAN BERBASIS IKAN UNTUK MENDUKUNG DESA PANCASAN KECAMATAN AJIBARANG SEBAGAI DESA EDUWISATA
Authors: Hastuti Dewi Wisudyanti Budi , Hidayati Nuning Vita , Riviani Riviani , Pujihastuti Etin
Published: December 2024

Pancasan Village is a village with the theme of Circular Economy Based Edutourism. Pancasan Village is a village located in Ajibarang District, Banyumas Regency, Central Java Province. There are two groups of Fish Farmers (Pokdakan) "Mina Sehat" and "Mina Depok" in Pancasan Village, Ajibarang District, Banyumas Regency which are managed by BUMDes. This Pokdakan has succeeded in completing the knowledge and skills in cultivating fish. In its development, the hope is to enrich knowledge and skills to process fish farming harvests with various product diversification where the results can support the development of the edutourism village program. The aim of this activity is to provide the transfer of knowledge and skills related to the diversification of cultivated fish products provided by competent resource persons.  This activity was carried out at the Pancasan Village Hall on September 8 2024. The superior products that were practiced and transferred were making fish nuggets, fish sushi, fish samosas, fish dim sum and fish dragon feet. This PKM Implementation of Science and Technology activity is able to provide enlightenment and new knowledge for Pokdakan members.
MEMBANGUN SENTRA KELENGKENG NEW CRYSTAL BERBASIS TEKNOLOGI INFORMASI : STUDI KEDUNGWERU AYAH
Authors: Yulianto Yulianto , Sarjimin Sarjimin , Wibisonya Irawan
Published: December 2024

Kemiskinan menjadi salah satu permasalahan yang dihadapi hampir semua wilayah di Indonesia. Konsep kemiskinan berhubungan dengan perkiraan jumlah pendapatan dan perkiraan jumlah kebutuhan, khususnya kebutuhan terkait dengan kebutuhan pokok atau kebutuhan dasar minimum sehingga seseorang dapat dikatakan hidup secara layak. Hal ini sering disebut sebagai konsep kemiskinan mutlak (absolut). Kemiskinan merupakan ketidakmampuan seseorang untuk memenuhi kebutuhan makanan. Berdasarkan data Sistem Informasi Desa Provinsi JawaTengah penduduk desa Kedungweru yang masuk ke dalam desil 1 sampai dengan desil 4 sejumkah 108 rumah tangga klasifikasi miskin. Metode pelaksanaan kegiatan ini terdiri dari pemberian sosialisasi, diskusi, pelatihan hingga tahapan evaluasi. Beberapa pendekatan pada setiap tahapan tersebut diharapkan mampu menambah informasi dan kemampuan kelompok petani mitra. Hasil pada kegiatan ini meliputi kelompok tani mitra pada akhirnya memiliki pengetahuan terkait manajemen dalam pengelolaan usahatani kelengkeng, seperti manajemen usahatani, manajemen risiko dan manajemen pemasaran. Selain itu juga kegiatan usahatani budidaya kelengkeng kedepan telah memiliki pencatatan data terkait kebutuhan input tanaman serta penunjang lainnya berbasis sistem yang relatif lebih mudah dan efisien dalam pengelolaanya kedepan. Pada akhirnya kegiatan ini mampu menjadikan kelompok mitra lebih baik dalam mengelola usaha budidaya kelengkeng secara teknis dan juga peningkatan ekonomi secara individu petani maupun desa dengan penambahan bibit kelengkeng yang diberikan.
PELATIHAN PEMANFAATAN IKAN HASIL TANGKAPAN SAMPINGAN (HTS) MENJADI PRODUK INOVATIF PENYEDAP NON MSG NU RASA
Authors: Novianti Teni , Ekawati Nurul , Henda Nugraha Eulis , Anas Syauqi Muhammad , Ruspendi Ruspendi , Risvana Ivan
Published: December 2024

SMK Maritim Cirebon berlokasi di Wilayah Pesisir Cirebon yang dekat dengan Tempat Pendaratan Ikan (TPI) Mundu Kabupaten Cirebon, dimana pada wilayah tersebut terdapat ikan Hasil Tangkapan Sampingan (HTS) yang belum banyak dimanfaatkan dengan baik. Tujuan dari pengabdian masyarakat ini yaitu untuk meningkatkan pemanfaatan ikan HTS terutama ikan yang memiliki ekonomis rendah di sekitar perairan Mundu Cirebon agar dapat dioptimalkan pemanfaatannya oleh Mitra dalam meningkatkan nilai tambah produk hasil perikanan menjadi produk inovatif penyedap Non MSG NU Rasa. Metode kegiatan pelatihan yang digunakan yaitu terdiri dari tahap persiapan, tahap pelaksanaan (penyuluhan, praktek atau demonstrasi), tahap evaluasi dan tahap pendampingan. Kegiatan pelatihan pemanfaatan ikan Hasil Tangkapan Sampingan menjadi produk inovatif penyedap Non MSG NU Rasa di SMK Maritim Cirebon selain dapat meningkatkan pengetahuan dan keterampilan mitra dalam menghasilkan produk inovatif dengan penerapan alat teknologi tepat guna tetapi juga dapat meningkatkan motivasi dalam berwirausaha sebagai pengembangan inkubasi bisnis di Sekolah.
COLONIALISMO DE DADOS E OS RISCOS À DEMOCRACIA NA CONSTRUÇÃO DE UM MODELO DE REGULAÇÃO DA INTELIGÊNCIA ARTIFICIAL
Authors: Carvalho Christian Marlon Panini de , Arrabal Alejandro Knaesel
Published: December 2024

COLONIALISMO DE DADOS E OS RISCOS À DEMOCRACIA
NA CONSTRUÇÃO DE UM MODELO DE REGULAÇÃO DA
INTELIGÊNCIA ARTIFICIAL
A Study on the Role of Dance Training in Enhancing Models' Physique and Performance
Authors: He Zhenting
Published: December 2024

Dance training is increasingly widely used in the modeling industry, which not only helps to shape an elegant body, but also significantly improves the model's performance ability. This study aims to deeply explore the multidimensional effects of dance training on models' physique and performance, and proposes specific and effective training measures by analyzing the enhancement of basic steps, posture correction, muscle strength, expressiveness, stage performance, creativity and innovation. The results of the study show that dance training can significantly improve models' body lines, correct poor posture, and enhance muscle strength, as well as improve their expressiveness, stage confidence, and creativity. These enhancements not only provide a solid foundation for the career development of individual models, but also inject new vitality into the healthy and sustainable development of the entire modeling industry.
Digitalization and critical infrastructure: The role of information technology in energy and autonomous transportation
Authors: Uchechukwu Okonkwo
Published: December 2024

Energy and transportation are the two largest contributors to carbon emissions globally. The study examines Digitalization and critical infrastructure: The Role of Information Technology in Energy and Autonomous Transportation. Using a mixed–methods approach 20 questionnaires were distributed to 20 energy and autonomous transportation companies to complete the survey. Collected data were subjected to analysis. The result shows disparity on the 4 Likert scale result obtained. Majority of the respondents strongly agreed (50%) that IoT and AI are crucial to the future of energy/ transportation development. Majority of the respondents (50%) also agreed that automation in the transportation industry has brought about enhancement. Conclusively, Digitalization in energy and autonomous transportation offers lots of benefits: an enhancement of road safety, the alleviation of traffic congestion, transportation enhancement and the optimization of urban mobility, ultimately culminating in an improved standard of living for urban inhabitants.
Method development and validation of ornidazole by using RP-HPLC
Authors: AMALA SADHE  , KRUTHIVENTI. SAI PRIYANKA  , AKISHINTALA SREE GAYATRI
Published: December 2024

Analytical way is more suitable, highly precise, safe and selective. Developing analytical method for newly introduced pharmaceutical formulation is a matter of most importance. The technique which is widely used to check the quality of drug is known as ‘CHROMATOGRAPHY’. Our present plan is to develop a new, simple, precise or accurate method for analysis of ORNIDAZOLE formulation after a detailed study a new RP-HPLC method was decided to be developed and validated. Ornidazole is a popular anti-protozoal agent. Different concentrations of drug solutions are prepared for method validation. Injected each level into the chromatographic system and measure the peak area. The accuracy limit is the percentage recovery should be in the range of 98.0% - 102.0%. The total recovery was found to be 100.34% for Ornidazole. The validation of developed method shows that the accuracy is well within the limit, which shows that the method is capable of showing good accuracy and reproducibility.
Time restricted eating: A revolutionary approach to combat obesity and enhance metabolic health
Authors: Ayyesha Shafa Maura  , Lina Lukitasari  , Agung Pranoto  , Lilik Herawati
Published: December 2024

Overweight and obese people are growing in numbers due to the adoption of unhealthy lifestyle. Overweight and obesity leads to morbidity and mortality affecting every organ system within the body. Therefore, overweight and obese individuals modify the lifestyle through dietary changes. One dietary method which gets more recognition is Time Restricted Eating as one of Intermittent Fasting regimens. This past decade, many studies have found its beneficial impact on overweight and obese individuals. This review aims to summarize the effect of TRE on weight loss, body composition, and metabolic health. This review gives a comprehensive understanding on concept of TRE and how could TRE be beneficial. This review also compares TRE to other IF regimens to find the most appropriate IF regimens. Articles from Google Scholar were obtained. A total of 90 articles were then included in this literature review. This review reveals that TRE is a promising dietary method on weight loss and improvement of body composition. On metabolic health, some studies reported changes while others reported otherwise. When compared to other IF regimens, TRE results in no greater impact leading to a similar result of every IF regimen. TRE switches metabolism and improves circadian rhythm and oxidative stress. These findings imply the beneficial impact of TRE on overweight and obese people.
Uji Skrining Fitokimia Serta Parameter Spesifik dan Nonspesifik Ekstrak Jahe Merah (Zingiber officinale Var Rubrum)
Authors: Silvyana Annysa Ellycornia
Published: December 2024

Tanaman jahe merah (Zingiber officinale) sudah banyak dimanfaatkan oleh masyarakat dalam pengobatan penyakit baik secara modern atau empiris. Jahe merah juga diketahui memiliki efek farmakologi sehingga dapat digunakan dalam berbagai penyakit seperti penyakit hipertensi. Tujuan dari penelitian ini adalah untuk mengetahui uji skrining fitokimia serta parameter spesifik dan nonspesifik dari ekstrak jahe merah yang diektraksi dengan menggunakan etanol 70% selanjutnya dilakukan uji skrining fitokimia, uji makroskopis dan mikroskopis serta pengujian parameter spesifik dan non spesifik. Berdasarkan hasil penelitian didapatkan bahwa hasil rendemen ekstrak jahe merah adalah sebesar 11,86%, pengujian parameter secara spesifik dan nonspesifik didapatkan bahwa nilai susut pengeringan sebesar 5,68%, kadar air sebesar 9%, kadar sari larut etanol sebesar 132% dan sari larut air sebesar 12%. Berdasarkan hasil pengujian maka ekstrak etanol jahe merah memenuhi pengujian parameter spesifik dan nonspesifik
Evaluasi Peresepan Obat Antidiabetik Oral Pasien Prolanis Berdasarkan Indikator Who Di Puskesmas Kaladawa
Authors: Listina Osie
Published: December 2024

Diabetes mellitus merupakan suatu penyakit menahun yang ditandai dengan terjadinya peningkatan kadar gula darah yang melebihi batas normal karena adanya kelainan sekeresi insulin. Tujuan penelitian ini untuk mengetahui evaluasi peresepan obat antidiabetik oral berdasarkan indikator WHO pada pasien prolanis rawat jalan di Puskesmas Kaladawa tahun 2021. Metode penelitian ini berdasarkan dekskriptif non analitik. Populasi yang digunakan yaitu data sekunder berupa resep dan rekam medis pasien prolanis hipertensi, diabetes mellitus dan komplikasi hipertensi dan diabetes mellitus pada periode tahun 2021. Pengambilan sampel menggunakan proporsive sampling yang ditentukan berdasarkan rumus estimasi proporsi mutlak sebanyak 56 resep. Hasil yang diperoleh bahwa evaluasi pola peresepan berdasarkan indikator WHO rata-rata item obat per lembar resep yaitu 3,5 obat, persentase peresepan obat yang diresepkan berdasarkan obat generik 96,98%, dan persentase peresepan obat yang diresepkan sesuai dengan Fornas sebanyak 98,49%. Berdasarkan hasil evaluasi pola peresepan indikator peresepan (WHO) pada persentase peresepan obat yang sesuai dengan Fornas belum sesuai dengan nilai estimasi WHO.
Penetapan Kadar Flavonoid Total Ekstrak Kulit Kayu Rapet (Parameria laevigata (Juss.) Moldenke) Secara Spektrofotometri Sinar Tampak
Authors: Indriyanti Erwin , Hanhadyanaputri Eka Susanti , Sundoro Aries Koes
Published: December 2024

Indonesia merupakan salah satu negara tropis yang terkenal akan keanekaragaman hayatinya, khususnya tanaman obat. Tanaman obat yang potensial diantaranya adalah kayu rapet (Parameria laevigata (Juss.) Moldenke. Tanaman ini banyak digunakan untuk mengobati luka, koreng, disentri dan keputihan pada organ kewanitaan yang disebabkan oleh adanya bakteri dan jamur.  Bagian tanaman kayu rapet yang dimanfaatkan terutama bagian kulitnya, pada bagian kulitnya mengandung flavonoid, polifenol dan tanin. Penelitian ini bertujuan untuk mengetahui kadar flavonoid total ekstrak etanol kulit kayu rapet secara spektrofotometri sinar tampak.  Ekstrak kulit kayu rapet diperoleh secara remaserasi dengan  menggunakan pelarut etanol 96%. Hasil skrining fitokimia menunjukkan ekstrak kulit kayu rapet mengandung senyawa fenolik, flavonoid, tanin, alkaloid, steroid dan saponin.  Penetapan kadar flavonoid total dilakukan berdasarkan metode AlCl3 dengan flavonoid total dinyatakan dalam RE (Rutine Equivalen) pada panjang gelombang maksimum 416 nm. Hasil penelitian menunjukkan rata-rata kandungan flavonoid total sebesar 5,2054 ± 0,3427 mgRE/g ekstrak.
Pengaruh Good Corporate Governance, Intellectual Capital, Dan Konservatisme Akuntansi Terhadap Kinerja Keuangan
Authors: Ayu Talita Nanda , Napisah Napisah
Published: December 2024

Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai pengaruh good corporate governance, intellectual capital, dan konservatisme akuntansi terhadap kinerja keuangan. Populasi dalam penelitian ini adalah perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Teknik  pengambilan sampel menggunakan purposive sampling. Jumlah sampel diperoleh sebanyak 55 data amatan. Penelitian menggunakan pendekatan kuantitatif. Data yang digunakan adalah data sekunder berupa laporan tahunan dengan metode pengumpulan data berupa dokumentasi. Teknik analisis yang digunakan adalah regresi data panel. Hasil penelitian menunjukkan bahwa komisaris independen sebagai mekanisme good corporate governance dan konservatisme akuntansi berpengaruh terhadap kinerja keuangan, sedangkan kepemilikan institusional dan dewan direksi sebagai mekanisme good corporate governance serta intellectual capital tidak berpengaruh terhadap kinerja keuangan.
The Effect of The CAMEL Method on Profitability in General Banking Listed on The Indonesian Stock Exchanges in 2020-2022
Authors: Rayhan Ainun Putri , Permatasari Dinda , Cahyani Ikah Afri , Azizah Yasmin Fatihatul , Putra Haidar Tri , Mudjiyanti Rina
Published: December 2024

This research aims to determine the effect of health level using the CAMEL method on profitability. The variables in this research are capital, assets, management, earnings, liquidity, and profitability. These variables are measured by CAR, NPL, NIM, BOPO, LDR, and ROA. This research uses secondary data obtained from the Q2 and Q4 financial reports of banks listed on the IDX for 2020-2022 which were accessed from the websites www.idx.co.id. The population in this study were commercial banks listed on the IDX for the 2020-2022 period. The statistical analysis technique used is Multiple Linear Regression analysis. These results show that CAR and LDR have no effect on ROA. NIM has a positive effect on ROA, while NPL and BOPO have a negative effect. Every year there is bad credit so the NPL is uncertain. NIM affects ROA, so that interest income on productive assets managed by the bank increases so that the possibility of the bank being in trouble becomes smaller and the level of profitability can grow.
Menelisik Fraud Laporan Keuangan di Sektor Keuangan: Kajian Terhadap Model S.C.C.O.R.E, Kompetensi Audit Internal, dan Whistleblowing System
Authors: Nurgupita Rea Kanaya , Rahman Aulia Fuad
Published: December 2024

Penelitian ini menguji pengaruh penerapan model S.C.C.O.R.E dan kompetensi audit internal terhadap fraud laporan keuangan, dengan Whistleblowing System sebagai variabel moderasi. Penelitian ini menjawab tujuan penelitian dengan menggunakan regresi logistik dan Moderated Regression Analysis. Penelitian ini menggunakan data sekunder dari 46 perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2022. Hasil penelitian menunjukkan tekanan eksternal, target keuangan, kerjasama dengan proyek pemerintah, nature of industry, jumlah gambar dewan direksi, dan audit internal ahli keuangan berpengaruh signifikan terhadap fraud laporan keuangan. Kemudian, Whistleblowing System mampu memoderasi dengan kuat audit internal ahli keuangan terhadap fraud laporan keuangan. Penelitian ini menyarankan mempertimbangkan variabel moderasi lainnya untuk model S.C.C.O.R.E, serta menggunakan mix method untuk pembahasan yang lebih komprehensif.
Determinan Fraudulent Financial Statement: Peran Komite Audit Sebagai Pemoderasi
Authors: Alkotdriyah Putri Puspa , Harnovinsah Harnovinsah , Djaddang Syahril , Mulyadi JMV , Lysandra Shanti
Published: December 2024

The phenomenon of Fraudulent Financial Statement contributes the largest average loss in the world compared to other types of fraud and the involvement of property and real estate sector companies in Fraudulent Financial Statement scandal prompts researchers to investigate further regarding this phenomenon. With regard to the impact of the fraud pentagon on fraudulent financial statements, this study attempts to provide empirical proof of moderating role of audit committee in Property and Real Estate companies for the period 2020-2022 with an observed sample size of 54 companies. Purposive sampling was the sample technique chosen for the present inquiry. IBM SPSS Statistics 26 used to scrutinize the gathered data by means of moderated regression analysis technique. It was discovered that Fraudulent Financial Statements have proved to be significantly impacted by Financial Stability and Total Accruals. Meanwhile, moderating effect provided results that from the abundance of five Pentagon Fraud indicators, only Financial Stability can be significantly moderated by the audit committee.
Analisis Determinan Financial Reporting Timelines di Indonesia pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia
Authors: Meiryani Meiryani , Hendriana Annuru Aurelia
Published: December 2024

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi ketepatan waktu penyampaian pelaporan keuangan perusahaan terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan Eghosa et al. (2022) dengan menggunakan sampel 42 perusahaan yang memenuhi kriteria dan terdaftar dalam indeks Kompas100 selama 4 tahun, sehingga total sampel mencapai 168 pengamatan. Metode pengujian hipotesis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan bahwa secara simultan, lima variabel independen yaitu Firm Age, Audit Opinion, Audit Tenure, Reputasi Audit Firm, dan Firm Size mempengaruhi ketepatan waktu penyampaian pelaporan keuangan. Namun, secara parsial, hanya dua dari lima variabel, yaitu Audit Tenure dan reputasi Audit Firm, yang memiliki pengaruh signifikan terhadap ketepatan waktu penyampaian pelaporan keuangan. Sebaliknya, faktor-faktor seperti Firm Age, Audit Opinion, dan Firm Size tidak memiliki pengaruh signifikan terhadap ketepatan waktu penyampaian pelaporan keuangan. Penelitian ini memberikan kontribusi dengan mengidentifikasi faktor-faktor kunci yang memengaruhi ketepatan waktu penyampaian pelaporan keuangan di Indonesia. Temuan ini penting bagi perusahaan dalam mengelola proses penyusunan laporan keuangan secara efisien dan proaktif untuk memastikan penyampaian laporan tepat waktu dan akurat, yang berkontribusi pada tata kelola perusahaan yang efektif dan transparansi di pasar Indonesia
Sustainable strive: Holistic exploration of CSR through economic, environmental, and social lenses
Authors: Aditya Aji Fras Aditya Fras , Leniwati Driana , Prasetyo Adi , Juanda Ahmad , Afrizal Faris , Jati Ahmad Waluya
Published: December 2024

This research explores the implementation of Corporate Social Responsibility (CSR) at PT Unilever Indonesia using a qualitative case study approach. It employs a comprehensive methodology to examine the economic, environmental, and social aspects of CSR integration in this multinational company. The study reveals how PT Unilever Indonesia's CSR commitments contribute to economic growth, environmental conservation, and social welfare in Indonesia, aligning with the principles of the Triple Bottom Line. It also highlights the company's recognition through three prestigious awards and examines the dynamics between profit, people, and the planet. Addressing a gap in existing research, this study significantly contributes to the broader discourse on CSR implementation, particularly in the context of an FMCG company operating in a complex environment like Indonesia. It sheds light on the evolving role of corporations in promoting sustainable development.
The effect of ESG score, valuation, and earning on stock price
Authors: Alfarizzi Muhammad Aliv , Purnamasari Ike , Abidin Zainal
Published: December 2024

The issue that arises in the minds of potential investors when choosing companies that apply ESG principles and standards in their operational processes creates a trend where investors manage their portfolios with financial assets and shares of companies that have implemented ESG standards in each of their business lines to reduce the risk of corporate uncertainty. The purpose of this study is to empirically demonstrate the effect of ESG Investing, which is projected with ESG Score, valuation, and earnings to the stock price of publicly listed companies on the IDX in 2024. The results show that the three variables tested simultaneously have a positive effect on stock prices with an Adjusted R-Square value of 49.4%, that is 0.494 represents the variation in stock price can be explained by the three independent variables, ESG score, valuation which is represented by P/E Ratio, and earning which is represented by Dividend per Share.
PENTINGNYA ANALISIS JABATAN DALAM MENINGKATKAN EFISIENSI KERJA DI DINAS PEKERJAAN UMUM DAN PERUMAHAN RAKYAT (PUPR)
Authors: Riksa Raesalat  , Aceng Ulumudin  , Felia Windy Oktaviani
Published: December 2024

Every government agency requires an effective human resource management system to ensure the availability of qualified employees. This research aims to analyze the implementation of job analysis at the Public Works and Spatial Planning Office (PUPR) of Garut Regency, specifically in the Water Resources Sector. Several identified issues include the failure to collect rainfall data by the UPT in each sub-district, the mismatch between employees' educational backgrounds and job specifications, and the incomplete achievement of some work programs in 2021. This research uses qualitative methods with a descriptive approach through direct observation, interviews with relevant stakeholders, and document analysis at the Garut Regency Public Works and Spatial Planning Office (PUPR). The research results indicate that based on four dimensions of job analysis, several improvement steps are necessary. First, the head of the UPT must be committed to proposing improvements to the rainfall measurement instruments to support performance indicators. Second, the mismatch in employees' educational backgrounds can be addressed through training to enhance competencies or by providing opportunities to pursue higher education. Third, more intensive supervision and in-depth evaluation of program implementation are necessary to improve the quality of field activities
Strategi Edukasi Publik tentang Fungsi dan Layanan Ombudsman: Inovasi Edukasi dan Diseminasi untuk Masyarakat Luas
Authors: Putera Roni Ekha , Valentina Tengku Rika , Purnama Tirza Haqia , Firdaus Firdaus
Published: December 2024

The Ombudsman plays a crucial role in overseeing the provision of public services. However, awareness and understanding of the Ombudsman’s functions and services remain low, particularly among rural communities and those with lower levels of education. This study aims to explore effective public education strategies to enhance public understanding of the Ombudsman. The research adopts a qualitative and descriptive approach, supported by related literature reviews. The theory used in this study is Kotten’s strategy theory as cited in Salusu (2008). The three indicators utilized in this research are organizational strategy, resource support strategy, and program strategy. The findings indicate that while the Ombudsman’s strategies are generally good, they have not yet succeeded in reaching all segments of society. Therefore, the authors offer several recommendations, including approaches that involve local communities and the use of easily accessible media to enhance the effectiveness of education efforts. Programs such as Ombudsman ambassadors, Ombudsman representatives at the district level, and competitions or festivals focused on the functions and services of the Ombudsman are suggested as solutions to attract public attention and participation. Additionally, partnerships with schools and community organizations have shown positive impacts in broadening the reach of information. It is hoped that awareness and understanding of the Ombudsman will increase, enabling the public to be more proactive in utilising the services provided by the Ombudsman
STRATEGI PEMERINTAH DESA DALAM PENANGGULANGAN STUNTING
Authors: Alfadinda Tarissa Putri , Lailul Mursyidah
Published: December 2024

This research aims to evaluate the village government's strategy in dealing with cases of stunting risk. The technique used is descriptive qualitative, which is divided into primary data and secondary data. The focus of this research is the village government's strategy to overcome cases of stunting risk through an accelerated stunting reduction program. The results of this research show that the village government's strategy in overcoming stunting has not been optimal, this is due to the lack of formation of a Stunting Reduction Acceleration Team (TPPS) whose task is to evaluate the implementation of accelerated stunting reduction at the village level, lack of tools to monitor the growth and development of toddlers, lack of socialization about stunting to village communities. With the village government's strategy of carrying out stunting prevention activities by providing a budget for providing additional food (PMT), increasing the provision of clean water and sanitation and holding classes for pregnant women
Formulasi Kebijakan Pola Pengasuhan Berbasis Hak Anak Pada Lingkungan Pendidikan Pondok Pesantren
Authors: Sulisman Alya , Riswanda  , Titi Stiawati
Published: December 2024

The formation of childcare regulations based on children's rights within the Islamic boarding school (pesantren) environment has become a crucial necessity in addressing the prevalent issue of violence against students (santri) in recent times. In the context of education, childcare based on children's rights is essential to ensure the protection, development, and optimal well-being of students, thereby creating a child-friendly educational environment in pesantren. By employing the library research method and a phenomenological approach derived from the researcher's experiences, this study explores the conditions of childcare patterns in pesantren, the differences in the characteristics of student care, and the urgency of establishing relevant regulations. The research findings indicate that a childcare pattern based on children's rights is urgently needed to prevent violence and ensure quality care provision within the pesantren environment. The government needs to take concrete steps in the formulation of such regulations by involving relevant stakeholders to ensure the sustainability and enhancement of the quality of education in pesantren while effectively safeguarding children's rights. This research is expected to contribute to the development of inclusive education policies that prioritize children's interests in Indonesia, particularly within pesantren contexts.
Revitalisasi Objek Wisata Situ Gede dalam Pengembangan Wisata Alam Kota Tasikmalaya
Authors: Rakista Putri Mutiara , Laela Susanto  , Syamsu Nurkarim  , Anggi Permata Karismatika  , Yudi Yuslana
Published: December 2024

Tasikmalaya City is one of the cities in West Java Province which is a development area of â€‹â€‹East Priangan with the leading sectors of the craft industry, processing industry and tourism. The many tourism potentials in Tasikmalaya City have not been able to attract tourists to visit Tasikmalaya City. One of the interesting tourist attractions, which has natural beauty that is still pristine as well as historical value and many tourism potentials and is supported by a location that is easy for tourists to reach is the Situ Gede natural tourist attraction. In 2022, Situ Gede underwent revitalization carried out by the government in order to develop tourism in Tasikmalaya City. The results of the study showed that the revitalization program in the Situ Gede natural tourist area had shown progress with improvements in infrastructure such as culinary tourism spots, parking areas, and public facilities. destination promotion has also been carried out. Local communities are involved through training, and periodic socialization is carried out to ensure positive results and continuous improvement.
 
Keywords: Nature Tourism, Revitalization, Tourism Development
Implementasi Kebijakan Sistem Zonasi Penerimaan Peserta Didik Baru Tingkat SMP di Kabupaten Bogor
Authors: Saprudin Saprudin , Muhamad Husein Maruapey  , M. Rifa’i Eka Pratama  , Asep Noor By  , Kiki Rizki Fauzi  , Muhammad Rudy Herliansyah  , M. Agil Setiawan
Published: December 2024

Education is fundamentally important and greatly needed by every citizen, and education must be implemented evenly and fairly for every citizen because enriching the nation's life is one of the goals of the Republic of Indonesia. The policy of the zoning system for the New Student Admission (PPDB) initiated by the government is an effort to reduce the gaps between schools that are categorized as superior and those that are not yet superior. This research was conducted to determine the success of the implementation of the zoning system policy for PPDB at the junior high school level in Bogor Regency, as well as the challenges faced and the efforts made by policy implementers. The method used was descriptive qualitative method with George C. Edward III's theory focusing on four dimensions: Communication, Resources, Disposition, and Bureaucratic Structure. The implementation success of the SAMISADE program in Megamendung Village has been observed to be effective, evidenced by in-depth interviews with informants, supporting documents, and the results of the zoning system implementation for PPDB at the junior high school level in Bogor Regency.
Key words: Implementation, Public Policy, Zoning System PPDB.
Kinship System and Its Influence on Islamic Inheritance Law in Indonesia
Authors: Turnip Ibnu Radwan Siddik , Ningsih Suria , Nurhayati Nurhayati , Lubis Risyad Fakar
Published: December 2024

Kinship system known to indigenous peoples in Indonesia is divided into three parts namely patrilineal, matrilineal and parental system. Each tribe in Indonesia has its own inheritance system that is influenced by the kinship system, while on the other hand the indigenous people have also embraced Islam which of course should follow the pattern of Islamic inheritance. This paper will try to examine whether this kinship system still affects the resolution of the issue of inheritance for those who are already Muslims and whether this kinship system also affects the provisions of Islamic inheritance in Indonesia. This research is qualitative research using legal anthropological approach. The results showed that this kinship system still has an effect on the completion of inheritance in indigenous Islamic peoples in Indonesia such as Karo, Minangkabau and Javanese Islamic communities. In the development of Islamic inheritance in Indonesia, efforts to make the bilateral inheritance system are seen in some of the articles on the Compilation of Islamic Law (KHI) supported by Islamic law reformers in Indonesia.