bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS LAPORAN KEUANGAN BERDASARKAN RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO RENTABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI SIMPAN PINJAM BMT EL DANA MANFAAT BANDUNG PERIODE 2017 -2020
Authors: Bahari Kintan Rizki , Afif M. Nur , Melani Maria Magdalena
Published: February 2025

A cooperative is a business entity consisting of individuals or legal entities, which carries out its activities by following cooperative principles and functions as a community economic movement that prioritises family principles. Cooperatives are a type of organisation that aims to achieve certain goals in order to meet the interests of its members. Evaluation of the performance of a cooperative or company is carried out to provide a basis for decision making, both by internal and external parties. Evaluation of good financial performance can be done by analysing the results that show a percentage in accordance with predetermined standards. To assess financial performance, a tool or method is needed that allows cooperative management to carry out its duties and responsibilities properly, and in accordance with the objectives of the cooperative in general. The tool used in this analysis is Ratio Analysis, which includes Liquidity Ratio, Solvency Ratio, and Rentability Ratio. This research utilises data from the cooperative's financial statements, including the balance sheet, income statement, and cash flow statement from the period 2017 to 2020, with a quantitative descriptive approach. The analysis technique applied is trend or tendency analysis. Data were collected through survey techniques, which included observation, documentation, and interviews. The purpose of this analysis is to describe or describe the results of the cooperative's financial statements, so as to better evaluate the cooperative's financial performance.
 
Keywords : financial statements, ratio analysis, liquidity ratios, solvency ratios, profitability ratios, and financial performance.
ANALISIS TINGKAT KESEHATAN KOPERASI BERDASARKAN PERATURAN MENTERI KOPERASI DAN UKM NOMOR 9 TAHUN 2020 TENTANG PENGAWASAN KOPERASI PADA PRIMER KOPERASI MAJU SEJAHTERA SPN POLDA METRO JAYA
Authors: Lestari Violita Eka , Afif M. Nur , Aziz Ayi Jamaludin
Published: February 2025

Cooperatives, a vital pillar in the Indonesian economy, are built on the principles of economic democracy. However, their development is not without challenges, including management, financial, and governance issues that can impact their sustainability and effectiveness. Therefore, an urgent need for an evaluation mechanism arises to ensure that cooperatives can operate healthily and contribute optimally to their members. Minister of Cooperatives and SMEs Regulation Number 9 of 2020 provides a method for assessing the health level of cooperatives, serving as a guide to objectively assess cooperative performance in governance, risk profile, financial performance, and capital. This research aims to analyze the Primary Cooperative Maju Sejahtera SPN Polda Metro Jaya's health level for 2018-2022 using a qualitative descriptive approach. The assessment is based on the concepts outlined in the Minister of Cooperatives and SMEs Regulation Number 9 of 2020. Moreover, Technical Guidelines Number 15 of 2021, supported by interviews and documentation methods. The results indicate that this cooperative has a governance score of 24.70, a risk profile score of 12.50, a financial performance score of 37.64, and a capital score of 15.00, all classified as healthy. The cooperative achieved a total score of 89.84, which is also classified as healthy.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PEMERINTAH DESA DALAM PENGELOLAAN ALOKASI DANA DESA (ADD) DI DESA BONTOMANAI KECAMATAN BAJENG BARAT KABUPATEN GOWA
Authors: Nurjanna Nurjanna , Permatasari Indah , Nurlaila Hasmi
Published: February 2025

Penelitian ini bertujuan untuk mengetahui penerapan akuntabilitas dan transparansi pengelolaan alokasi dana desa di Desa Bontomanai. Jenis data yang digunakan yaitu data kualitatif dan data kuantitatif. Sumber data yang digunakan adalah data primer dan data sekunder. Metode analisis yang digunakan adalah metode deskriptif dengan teknik pengumpulan data berupa observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa dalam penerapan akuntabilitas pengelolaan APB Desa di Desa Bontomanai cukup akuntabel dalam pelaporan realisasi APB Desa, dibuktikan dengan adanya laporan fisik dari pemerintah desa dan dalam proses pertanggungjawaban realisasi APB Desa. Dan dalam penerapan transparansi pengelolaan APB Desa di Desa Bontomanai terbukti cukup efektif dengan diadakannya musyawarah dengan masyarakat mulai proses perencanaan anggaran hingga ke tahap pelaporan.
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN ANGGARAN SEBAGAI ALAT PENGENDALIAN BIAYA PADA PT. PEGADAIAN CABANG TAKALAR
Authors: Nurlaila Hasmi  , Nur Rahmawati , Nurjanna Nurjanna
Published: February 2025

Tujuan penelitian ini adalah untuk mengetahui penerapan akuntansi pertanggungjawaban dengan anggaran sebagai alat pengendalian biaya pada PT. Pegadaian Cabang Takalar. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan data kuantitatif. Sumber data yang digunakan dalam penelitian ini yaitu data primer dan sekunder. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif. Hasil penelitian ini menunjukan bahwa PT. Pegadaian Cabang Takalar belum memadai atau sepenuhnya menerapkan syarat akuntansi pertanggungjawaban, hal ini disebabkan karena PT. Pegadaian Cabang Takalar belum menerapkan salah satu syarat akuntansi pertanggungjawaban yaitu pemisahan biaya terkendali dan tidak terkendali. PT. Pegadaian juga belum melakukan pengendalian biaya dengan baik, hal ini dapat dilihat dari analisis terhadap selisih anggaran dan realisasi biaya dimana ada beberapa biaya yang melebihi anggaran yang telah ditetapkan.
ANALISIS FAKTOR-FAKTOR PENYEBAB TIDAK TERCAPAINYA TARGET PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KABUPATEN KOLAKA
Authors: Asriyana Desy , Ilham Surianto , Turi La Ode
Published: February 2025

The purpose of this investigation is to identificate what factors are more dominant in causing the land and building tax revenue to not be achieved in Kolaka Regency from 2019-2023.his research is research using a qualitative descriptive method. This study was conducted at the Kolaka Regency Regional Revenue Agency. Both primary and secondary data sources were used in this study. Researchers used evidence and interviews to gather data. Gathering information, reduction of data, presentation of data, and reaching a conclusion are the methods of data analysis that are employed. The findings of the research show that the more dominant factor causing land and building tax revenues to not be achieved in Kolaka Regency from 2019-2023 is active resistance, namely the existence of taxpayers who try to avoid tax objects and passive resistance, namely the lack of economy which can make it difficult to pay taxes. earth and buildings.
 
Keywords: Factors Causing Non-achievement of Land and Building Tax Revenues
PENGARUH ANGGARAN KAS, PELAKSANAAN PENATAUSAHAAN BELANJA, DAN KEPATUHAN PENGELOLA KEUANGAN SKPD TERHADAP PENYERAPAN ANGGARAN BELANJA DI PEMERINTAH KOTA PADANG PANJANG
Authors: Indriani Jennisa Dwina , Putri Anne , Kemala Sri , Hurnis Delfi , Handana Bonny
Published: February 2025

This study aims to analyze the impact of Cash Budgeting, Budgetary Administration Implementation, and Compliance of SKPD Financial Managers on the effectiveness of Budget Expenditure Absorption in the Padang Panjang City Government. The issue of low budget absorption remains a recurring and significant concern each year. This phenomenon is evident in the disparity between actual budget absorption and the ideal projection based on quarterly, semi-annual, and year-end periods. Cash budgeting, the process of budgetary administration, and the compliance of SKPD financial managers are considered crucial factors in enhancing budget absorption at the local government level. This research is pertinent to assist SKPDs in Padang Panjang City in evaluating the challenges hindering optimal budget absorption. The study employs a quantitative method to analyze data through a descriptive approach. The data analysis technique used is Partial Least Square (PLS), with the research population comprising all SKPDs in Padang Panjang City and a sample size of 50 units. The findings reveal that Cash Budgeting and Compliance of SKPD Financial Managers have a positive and significant impact on budget expenditure absorption, while Budgetary Administration Implementation demonstrates a positive but insignificant effect.
PENGARUH KEPUTUSAN INVESTASI DAN KEPUTUSAN PENDANAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Fitria Fitria , Putri Anne , Rahmawaty Dian , Nurfitriyenny Nurfitriyenny , Supriyanita Rina
Published: February 2025

Abstract: Investment decisions and financing decisions are financial decisions taken by a manager that affect the value of the company. In the industrial sector, manufacturing companies experience a problem, namely the value of the company, which sometimes increases, sometimes decreases, and even always decreases. In fact, maximising company value is very important for a company because maximising company value also means maximising the main objectives of the company. This study aims to test the effect of investment and financing decisions on company value in consumer goods manufacturing companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach. The research population is consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021. The sampling technique uses a purposive sampling technique, and 58 samples were obtained. The analysis test tool used is SmartPLS 3.0. with the SEM (Structural Education Modelling) analysis method. The test results of this study indicate that investment decisions affect company value as well as investment decisions affect company value.
Keywords: Investment Decisions, Financing Decisions, Firm Value.
GREEN ACCOUNTING DALAM KAJIAN THEORY OF REASONED ACTION
Authors: Praditha Riza , Mande Henni
Published: February 2025

Penelitian ini bertujuan untuk menguji sikap atas perilaku pelaku usaha kuliner dan norma subjektif terhadap penerapan konsep green accounting melalui pendekatan Theory of Reasoned Action. Desain penelitian ini adalah penelitian campuran (mixed-method) antara pendekatan kuantitatif dan kualitatif. Populasi dalam penelitian ini adalah pelaku UMKM sektor kuliner di Makassar. Sampel diambil menggunakan teknik convenience sampling sebanyak 68 orang pelaku usaha sebagai responden. Selain itu, terdapat pula 6 orang pelaku usaha yang menjadi informan dalam teknik depth-interview. Analisis data kuantitatif dilakukan dengan analisis regresli linear berganda sedangkan data kuliatatif dianalisis dengan pendekatan fenomenologi. Hasil penelitian menunjukkan bahwa sikap atas perilaku tidak menunjukkan adanya pengaruh terhadap minat atau keinginan pelaku usaha dalam menerapkan green accounting. Sebaliknya norma subjektif justru mempengaruhi keinginan pelaku usaha. Salah satu bentuk norma subjektif yang mempengaruhi adalah estetika penggunaan bahan dan alat ramah lingkungan mampu mempengaruhi pelaku usaha dalam berupaya melestarikan lingkungan dan sosial melalui penerapan green accounting.
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA PENYAJIAN LAPORAN KEUANGAN PT. ASTINDO JAYA SAKTI BOGOR SELATAN
Authors: Juniarti Reva , Lasmana Andy , Kusuma Indra Cahya
Published: February 2025

This research was carried out at PT. Astindo Jaya Sakti, located in Rancamaya, Bogor City. The aim of this research is to understand the process of preparing and presenting financial statements at PT. Astindo Jaya Sakti and to assess the application of SAK ETAP in relation to these financial statements. The research uses a qualitative descriptive approach, in which the author explains the process of preparing and presenting financial statements at the company and how SAK ETAP is implemented in this context. The findings reveal that the company has not fully implemented SAK ETAP, as it only reports the balance sheet, income (loss) statement, and changes in equity, without including the cash flow statement and notes to the financial statements, which are also part of SAK ETAP reporting requirements
PENGARUH KOMPETENSI PENDAMPING DESA DAN PENGGUNAAN SISTEM KEUANGAN DESA TERHHADAP PENGELOLAAN KEUANGAN DESA
Authors: Djafarmaku Muhamad Ravie Raflyzal , Kusuma Indra Cahya , Susandra Farizka
Published: February 2025

The aim of the research is to identify how the skills of village assistants and the use of the village financial system influence village financial management.  A quantitative descriptive approach was used in the research process. Purposive sampling is the method used for sampling from 36 villages in Bogor Regency with a total sample of 109 village officials from each village. Data collection techniques through questionnaires.  Multiple linear regression test and hypothesis test are the analysis methods used. Research findings show that in Bogor Regency, village financial management is simultaneously and partially influenced by the skills of village assistants and the use of the village financial system (SISKEUDES).
 
Keywords: Competence of village assistants, village financial system
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN BANK TERHADAP BATAS MAKSIMUM PEMBERIAN KREDIT DI BPR: TINJAUAN LITERATUR
Authors: Situmorang Riskayani , Nababan Maria Eva Suryani , Simamora Naomi Farida , Siagian Amelia Betsyeba , Siallagan Hamonangan
Published: February 2025

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi kepatuhan Bank Perkreditan Rakyat (BPR) terhadap Batas Maksimum Pemberian Kredit (BMPK). Studi ini menggunakan pendekatan literatur untuk mengumpulkan dan menganalisis data terkait faktor-faktor internal dan eksternal yang memengaruhi kepatuhan terhadap BMPK. Hasil penelitian menunjukkan bahwa faktor internal seperti manajemen risiko, kapasitas sumber daya manusia, dan sistem pengawasan internal sangat mempengaruhi tingkat kepatuhan BPR. Selain itu, faktor eksternal seperti kondisi ekonomi makro dan regulasi yang berlaku turut memengaruhi keputusan BPR dalam menjaga batas pemberian kredit. Kepatuhan terhadap BMPK terbukti penting untuk mengurangi risiko kredit, mempertahankan kesehatan keuangan, dan menghindari sanksi dari regulator. Studi ini memberikan wawasan untuk membantu BPR menyusun strategi efektif dalam manajemen risiko kredit.
IMPLEMENTASI DIGITALISASI LAPORAN KEUANGAN DAN IMPLIKASINYA TERHADAP KINERJA KEUANGAN UMKM DI RIAU
Authors: Novianti Serly , Zaharman Zaharman , Arini Arini , Putri Aprilia Milanda , Jaya Raymond Trisno
Published: February 2025

Abstract : This study aims to analyze the implementation of digitization of financial statements and its impact on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Riau. The research was conducted on 100 respondents consisting of MSME actors with types of trading, culinary, service, and production/manufacturing businesses. The research method used is a descriptive quantitative approach with data collection through surveys, interviews, and literature studies. The results of the study show that 55% of MSME actors have adopted digital applications for financial records, while 45% still use manual methods. Digitization of financial statements has a positive impact on financial performance, such as increased operational efficiency (70% of respondents reported saving up to 2-3 hours per week), increased data accuracy (65% of respondents felt more accurate), and ease of decision-making (75% of respondents felt helped in determining financial strategies). In addition, 50% of respondents reported an average turnover increase of 10-15% after the implementation of digitalization. However, the study also found some challenges, such as limited internet access (40%), limited hardware (25%), and lack of digital literacy (35%). This study concludes that digitization of financial statements has great potential to improve the financial performance of MSMEs, but its success requires support in the form of adequate technology infrastructure, digital literacy training, and supportive government policies.
ANALISIS KINERJA KEUANGAN DAN FINANCIAL DISTRESS PADA PT BANK MUAMALAT TBK
Authors: Liviawati Liviawati , Putri Gusmarila Eka , Wardi Jeni
Published: February 2025

Pandemi Covid 19 yang meluluh lantakkan perekonomian Indonesia juga berimbas kepada perbankan Syariah. Selama covid, kinerja perbankan baik konvensional maupun syariah menurun, dimana hal ini dapat kita lihat dari salah satu indikator kinerja perbankan yaitu kualitas kredit yang ditandai dengan angka NPL/NPF yang terus meningkat. Bank Muamalat merupakan bank Syariah pertama di Indonesia. Dan pada tahun 2024 Bank Muamalat diberitakan diakuisisi oleh UUS BTN dengan tujuan untuk membentuk bank Syariah yang lebih besar. Tetapi di sisi lain Bank Muamalat sebagai pemegang saham terbesar pada BPKH (badan pengelola keuangan haji). Peneliti mencurigai akuisisi dilakukan untuk menyelamatkan Bank Muamalat khususnya untuk meningkatkan kinerja bank agar mampu memberikan penghasilan yang lebih baik kepada pemegang saham, karena berdasarkan pantauan kinerja keuangan Bank Muamalat dalam lima tahun terakhir tampak naik turun yang tergambar dalam laporan keuangan terbaru di tahun 2023 dimana bank muamalat memperoleh laba 13, 29 miliar yang merupakan penurunan laba yang sangat signifikan dibanding tahun 2022 yaitu mencapai 50%.
            Penelitian ini bertujuan untuk menganalisis kinerja bank muamalat dan potensi finansial distress bank tersebut. Analisa data menggunakan analisis deskriptif dengan menghitung rasio keuangan. Hasil penelitian ini menunjukkan bahwa permodalan bank muamalat masih tergolong baik, tetapi profitabilitas yang rendah, dan tidak efisien, dan berpotensi mengalami kebangkrutan.
ANALISIS PENILAI KEWAJARAN HARGA SAHAM DENGAN METODE PRICE TO BOOK VALUE PADA PT. KROM BANK INDONESIA TBK 2022 – 2023
Authors: Sihombing Mariauli , Simamora Depi Hardiati , Tesalonika May , Miranda Elsa , Liliana Ola Venina , Kesia Tiori , Hasugian Christnova , Siallagan Hamonangan
Published: February 2025

The development of investors in Indonesia has shown a significant increase to date. Therefore, the aim of this research is to provide insight for both beginners and experienced investors in investing in the capital market. By understanding proper analysis, it is hoped that they will be able to evaluate share price conditions before making a sale or purchase transaction. This is done by assessing the value of the shares, whether they are overvalued (expensive) or undervalued (cheap), using the analysis method, namely price to book value. The research method used in this study is qualitative and descriptive. Data analysis was carried out using stock valuation techniques based on the price to book value method, then the data was processed using Microsoft Office Excel. The research data source comes from secondary data taken from the Annual Report of Pt. Krom BI, and the official sites of related companies.. Assessing the fairness of share prices using the Price to Book Value (PBV) method, the results showed that the company is currently in an overvalued share condition, with a PBV value greater than 1.
Sombras y luces de la traducción pedagógica
Authors: Corbacho-Sánchez Alfonso
Published: February 2025

The objective of this study is to support the use of translation in the teaching of foreign languages, with a particular emphasis on its usefulness as a valid tool in the teaching-learning process of a language. On many occasions, translation has been accused of being a method that hinders communicative competence; however, these pages argue that, as long as it is implemented appropriately, it can become a very valuable teaching tool. This article analyzes different applications of translation in the language classroom focused on vocabulary, grammar, and intercultural knowledge, among others. Likewise, it examines the challenges that teachers face when integrating translation practice into their teaching. In this line, the research highlights the benefits and pedagogical value of translation as an effective means of fostering both linguistic and cultural connection in the process of learning a foreign language, although it also recommends a balanced and moderate use of translation work.
The Evolution of Oracle Fusion Cloud: Exploring AI-Driven Enhancements for ERP Systems
Authors: Bajaj Deepak
Published: February 2025

This article explores the
transformative evolution of Oracle Fusion Cloud's
AI-driven enhancements in Enterprise Resource
Planning systems. The article examines how
artificial intelligence has revolutionized decisionmaking processes, automated operations, and
enhanced predictive analytics capabilities across
various business functions. Through a
comprehensive analysis of implementation data
spanning multiple organizations, the article
investigates the impact of adaptive intelligence
applications, machine learning frameworks, neural
network implementations, and natural language
processing capabilities. The article further delves
into AI-powered financial management, supply
chain optimization, and operational efficiency
improvements, providing insights into their
effectiveness and practical implications.
Additionally, the article examines emerging trends,
potential enhancements, and future research
directions in AI-ERP integration, offering valuable
insights for practitioners and researchers in the
field.
Design and Fabrication of a Multirotor UAV for Heavy-lift Applications
Authors: Ikechukwu Frank Nwaokolo
Published: February 2025

This research delineates the design and execution
of an Unmanned Aerial Vehicle (UAV) specifically
tailored for heavy-lift applications. A thorough
examination of the current literature on UAVs was
conducted to guide the selection of cost-effective
and efficient components, subsequently leading to a
requirements analysis for the delivery UAV to
design an appropriate airframe. The properties of
the UAV system were modeled utilizing
parameters derived from the chosen materials. A
power system was engineered to satisfy the energy
requirements of the UAV, predicated on a proposed
maximum payload of 10 kg. PID tuning was
carried out for flight stability using PID Toolbox
software. The outcomes of the diverse tests
conducted indicate a highly functional and stable
prototype for cost-effective heavy-lift applications
up to 7kg, and provide access to challenging
terrains previously deemed inaccessible by
conventional methods.
Green Roofs and Vertical Gardens: Assessing Their Impact on Urban Heat Reduction and Storm water Management
Authors: Samson Olaboye Oluwaseun
Published: February 2025

The growth of urban areas has
brought increased non-vegetated surfaces that
intensify urban heat island development and
intensify stormwater flow problems. Green roofs
together with vertical gardens work as
environmentally friendly solutions because they
lower outside temperatures and filter air while
adequately storing water. Researchers have
investigated green infrastructure approach
effectiveness for dense urban metropolises
regarding their UHI reduction potential and their
capacity for water control and environmental
preservation. The investigation relies on empirical
data and case analysis as well as econometric
modeling to analyze three primary performance
metrics which are temperature reduction alongside
air filtering capability and stormwater absorption
that is measured in instances. Green roofs and
vertical gardens lower air temperature averages 3–
5°C according to research findings which shows
that these systems also retain stormwater at 50–
80% while reducing particulate matter and carbon
dioxide in air quality. The research adds valuable
field experience to urban sustainability discussions
by providing essential information that guides
decision-makers among policymakers and urban
planners and environmental engineers.
Tree risk assessment in the urban environment of Thessaloniki: Introducing a new tool
Authors: Dimitrios Vassios
Published: February 2025

Urban trees are living organisms subject to constant pressure. During the different stages of their
life cycles they have to deal with numerous attacks. Their intensity and duration inevitably affects the health of
the tree. Trees are sometimes affected by physiological changes or may be attacked directly by pests and
diseases. Tree risk management involves the process of inspecting and assessing trees for their potential to
injure people or damage property. The objective of the study is to develop a tool for tree risk assessment in the
urban environment, as well as to present and analyze the results through appropriate statistical methods. The
specific tool includes variables related to structural defects, deviations from typical shape, age, vitality, crown,
root, position of the tree and slenderness index, and can be a useful "weapon" in the hands of geotechnical
municipal officers regarding the risk assessment of trees that growing in the cities, but also for making the
appropriate management decisions. However, further evaluations should be carried out on representative
samples of urban trees, so that the tool could be re-validated and improved.
Review on Service Climate, Service Quality and Service Performance with Reference to Strategic Human Resource Management Perspectives
Authors: C.Jayasinghe C.Jayasinghe
Published: February 2025

Strategic human resource management and managerial practices directly link with the service design and delivery
process. Recent studies and the based theories have discussed the interconnection of such human resource
perspectives and service performance highlighting empirical and practice significance. However, studies found
in the scope of strategic human resource management practices for service performance still suggest the need for
further studies since service performance and strategic human resource management practices are transforming
with different industrial dynamics. Having said, this paper also addresses the importance of reviewing strategic
human resource management perspectives with the service performance by explaining related variables and
concepts. Alongside, service performance, service climate, front line employee performance and service quality
were reviewed to explain their interconnections. It has followed comprehensive literature review as the main
research tool to produce a conceptual review. Alongside, journal articles, book chapters and case studies were
mainly associated to explain the concepts, variables and key inputs of relevant theories as well to support for the
conceptual review and discussions. This paper includes a discussion to navigate future research works by
highlighting how service performance, particularly service quality, is influenced by the relevant variables found
within the scope of strategic human resource management. In addition, the notion of internal marketing has also
been reviewed and discussed to support the main insights presented in this paper. It has explained the relevant
variables for the notions encouraging future researchers to steer empirical investigations. This study concludes
the insights of new research avenues highlighting modern transformations that took place in the human resource
management and market dynamics within the service sector. Additionally, the importance of revisiting the
fundamental theories related to strategic human resource management, and the service management aspects were
also posited as a conclusion remark.
NEED ANALYSIS: DEVELOPMENT OF MADANI COUNSELING WEBSITE AS ONE STOP CENTRE IN PSYCHOLOGY AND COUNSELING SERVICES
Authors: Man Emilia , Mohamed Mohammad Aziz Shah , Jusoh Ahmad Jazimin , Hassan Noor Asiah , Mohd Yusof Mohd Hafiz , Bakar Sharin , Ahmad Faridun Farah Adiba , Jamhari Halimatun Saadiah , Hamzah Norhisham
Published: February 2025

Dalam era digital yang pesat berkembang penggunaan teknologi dalam penyebaran ilmu menjadi semakin penting. Ilmu psikologi dan kaunseling tidak terkecuali kerana ianya merupakan ‘platform’ ringkas dan mudah dijadikan sebagai rujukan umum dalam menangani pelbagai isu kesejahteraan mental. Kajian analisis keperluan dilaksanakan bertujuan untuk melihat isu dan permasalahan berkaitan kesihatan mental. Isu ini memberi kesan terhadap kepincangan tingkah laku dan kerapuhan emosi dalam kalangan rakyat Malaysia yang membawa kepada perlunya pembangunan laman Web Kaunseling Madani dalam usaha meningkatkan penyebaran ilmu psikologi dan kaunseling dalam kalangan warga pendidikan. Kajian ini dilaksanakan secara kualitatif dan kuantitatif. Kajian kualitatif yang menggunakan persampelan bertujuan melibatkan tiga orang guru dan empat orang murid menggunakan kaedah temu bual separa struktur manakala kajian kuantitatif melibatkan 44 orang guru responden menggunakan ‘google form’ soal selidik keperluan kajian. Analisis dilaksanakan berdasarkan keperluan guru-guru untuk menggunakan laman web ini sebagai ‘one stop centre’ dalam mendapatkan bahan rujukan dan melalui keperluan yang diharapkan oleh responden dalam usaha memahami, menyebarkan dan meningkatkan kemahiran kaunseling dalam bentuk interaktif. Namun begitu, kajian ini hanya menekankan kepada fasa analisis sahaja. Kajian kuantitatif mempunyai lima item soal selidik yang dianalisis secara deskriptif melalui skor peratus terdiri daripada lima kriteria iaitu tahap penggunaan, pengetahuan, isi kandungan yang bersesuaian di dalam ‘Laman Web’ yang diharapkan. Dapatan daripada semua item dalam soal selidik menunjukkan peratus yang tinggi terhadap keperluan pembangunan Laman Web Kaunseling Madani untuk menyebarkan ilmu psikologi dan kaunseling. Hasil kajian keperluan ini adalah penting bagi memastikan pembinaan Laman Web Kaunseling Madani memberi impak dalam menyebarkan ilmu psikologi dan kaunseling dalam dunia alaf baharu. Kesimpulannya, kajian berkaitan isu-isu baharu dengan menggunakan perisian digital perlu ditambahbaik dan diperbanyakkan bagi menarik minat guru, murid dan komuniti mendapatkan perkhidmatan psikologi dan kaunseling.
TiO2/graphene heterostructure for interfacial electron transfer and its application in enhancing photocatalytic performance
Authors: Jang Noah , Kim June Soo , Kwon Soon Yeol , Kim Hyunjun , Kim Da Ye , Nam Yujin , Kong Seong Ho
Published: February 2025

This study explores the synthesis and application of a graphene/TiO₂ composite as an innovative photocatalyst for efficient degradation of Rhodamine B and disodium glycerophosphate under UV light (365 nm). By leveraging graphene's exceptional electrical conductivity and extensive surface area, coupled with TiO₂'s robust photocatalytic properties, the composite achieved 95 % Rhodamine B degradation within 50 min, outperforming pristine TiO₂ (90 %), with significant degradation occurring in the first 10 min. Additionally, the composite facilitated efficient total phosphorus (TP) pretreatment under ambient conditions, eliminating the need for high-pressure equipment. TP analysis revealed a proportional relationship between concentration (1–10 ppm) and absorbance at 840 nm, providing a scalable and simplified approach for monitoring eutrophication. These findings highlight the graphene/TiO₂ hybrid's potential as a sustainable, scalable solution for advanced water purification, marking a pivotal step toward integrating nanotechnology into real-world environmental remediation.
Hardening of K0.5Na0.5NbO3 lead-free ceramics by adding Ag2O and CuO and crystal-orientation behavior of their powders under a high magnetic field
Authors: LI JUN , Zhang Zhiwei , Matsui Hyo , Doshida Yutaka , TANAKA Satoshi , TAMURA Hideki , Takano Yoshiki , Demura Satoshi
Published: February 2025

The hardening of K0.5Na0.5NbO3 (KNN) ceramics with the addition of Ag2O and CuO and the crystal-orientation behavior of KNN and CuO-added KNN powders under a high magnetic field were investigated. Ag2O reduced the degree of compositional deviation of KNN ceramics and increased their density. Additionally, the piezoelectric characteristics were improved by the addition of Ag2O. CuO functioned as a sintering aid for KNN, and the CuO-added KNN ceramics increased the grain size and mechanical quality factor by up to approximately 1200. The simultaneous addition of Ag2O (0.01 mol) and CuO (0.01 mol) to KNN resulted in hardening with a mechanical quality factor of 1400 owing to the synergistic contributions of each additive. Under a high magnetic field of 5 T, the KNN powder and CuO (0.01 mol)-added KNN powder exhibited b- and c-axes orientation parallel to the magnetic field, which is expected to enhance the piezoelectric properties through crystal orientation.
Dye-sensitized solar cell-based optoelectronic artificial synaptic devices capable of wavelength recognition for physical reservoir computing
Authors: Hosoda Norika , Komatsu Hiroaki , Ikuno Takashi
Published: February 2025

We demonstrate that dye-sensitized solar cells (DSCs) with SQ2 dye function as wavelength-sensitive optoelectronic synaptic devices for physical reservoir computing (PRC). Leveraging steep slopes in the external quantum efficiency (EQE) profile, DSCs exhibit high sensitivity to minor wavelength shifts, achieving paired-pulse facilitation index of 143%. The device successfully performed handwritten digit recognition with 87% accuracy using wavelength-coded input data. This study highlights DSCs' ability to process wavelength variations as small as 10 nm, offering a low-power, compact alternative to traditional optical sensors and paving the way for advanced AI sensors and next-generation synaptic devices.
Recovery of plasma-induced defects in SiO2/Si stack: Defect activation and hydrogen's effects
Authors: Nunomura Shota , TSUTSUMI Takayoshi , HORI Masaru
Published: February 2025

Ar, O2, and H2 plasma-induced defects at the SiO2/Si interface are studied in terms of the recovery of defects in annealing experiment. The defects are characterized by the carrier lifetime of Si, which is obtained as a function of the annealing temperature, T. With this characterization, the activation energy of defects is determined. The activation energy is larger for the O2 and Ar plasma-induced defects, whereas it is smaller for the H2 plasma-induced defects. The H2 plasma-induced defects are recovered efficiently at low-T annealing. However, the recovered structure is not robust; the defects are regenerated at high-T annealing.
The Influence of Product Quality and Brand Image on Loyalty Through Consumer Satisfaction on Honda Automatic Motorcycles in Palembang City
Authors: Nizar M. Ahlun , Rahayu Sri , Trihandayani Zaleha
Published: February 2025

Research showed determine the effect while product high quality and brand image by good customer loyalty through satisfy with Honda brand automatic motorcycles Palembang City. Condition this research have associative type. The variables used are product quality, good brand image, consumer satisfaction and consumer loyalty. A sample of 100 people was select to accidental sample.  Data in reseach used is primary data and make a questionare data wich collectif method. Data when analysis technique is method modeling structural equation (SEM) with the Lisrel Program Application. The results in this research of indicate this study are: Product have quality and showed image brand have a value of positif and effect significant to customer satisfaction. Product quality and brand image have a positif and effect of significant on costumer loyalty. Satisfaction has customer no effect significant to customers make the loyalties. Meanwhile, consumer satisfaction strengthens the influence by high product make the quality have brand image costumer loyalty.
Human Capital Development Strategies in Improving the Performance of The General and Financial Bureaus of The Indonesian Quarantine Agency
Authors: Alfaraby Akhmad , Poltak Sinambela Lijan
Published: February 2025

Human capital is a key resource that plays an important role in organisational performance. Research shows a positive relationship between human capital and organisational performance, such as higher productivity and improved financial performance. Human capital also contributes to competitive advantage, by emphasising the importance of internal resources in organisational strategy. Integrating human capital with organisational strategy through appropriate governance policies and practices can improve individual and organisational performance, and build sustainable competitive advantage. Organisational performance is measured through three dimensions: market, operational and financial performance. Human capital management, rooted in a resource-based view, emphasises the importance of building and managing human capital as a valuable asset. Effective human capital management practices can create knowledge, skills and culture that are difficult to replicate, thus supporting the achievement of organisational goals. In the context of digitalisation, new challenges arise in managing human capital, including the need to change ways of working and upskill employees. Therefore, human capital strategies should focus on employee development, performance management, employee relations, and well-being. As such, human capital management acts as a strategic partner in achieving organisational sustainability and competitiveness in the digital age. Effective integration between human capital strategy and business objectives is key to facing challenges and capitalising on opportunities.
The Effect of Work-Life Balance On Job Satisfaction and Productivity in The General and Financial Bureau of The Indonesian Quarantine Agency
Authors: Nurhasan Acang , Poltak Sinambela Lijan
Published: February 2025

Human Resources (HR) are a critical asset for companies, playing an active role in driving, thinking, and planning to achieve organizational goals. The balance between life as a worker and as an individual (Work-Life Balance, WLB) is a fundamental aspect that companies must consider as a determinant for regulation. Employee job satisfaction significantly contributes to productivity, with satisfied employees tending to be more productive. This study aims to analyze the influence of Work-Life Balance (WLB) on employee satisfaction and productivity in the General Affairs and Finance Bureau of the Indonesian Agricultural Quarantine Agency. The research employs a descriptive quantitative method with a causal associative approach, involving 20 employees as samples. Data were collected using validated and reliable questionnaires and processed using the SmartPLS software. The analysis results show that WLB has a significant positive impact on employee satisfaction and productivity, with a p-value of < 0.05. Based on the t-statistic values, WLB has a stronger influence on productivity compared to satisfaction. Employees who can balance work demands and personal life demonstrate higher levels of satisfaction and productivity. These findings highlight the importance of managing WLB within organizational policies to enhance employee performance. The practical implications of this study suggest the need for policies such as flexible working schedules and time management training to support employee well-being and productivity.
The Effect of Financial Ratios and Company Size on Stock Price (Empirical Study on Jakarta Islamic Index 70)
Authors: Sungkar Hani Lutpiah , Budi Santoso Suryo , Purwidianti Wida , Hariyanto Eko
Published: February 2025

This study aims to find empirical evidence regarding the effect of several financial ratios, the population in this study are companies listed in the Jakarta Islamic Index 70 (JII70) index during the 2021-2023 period. The method used is quantitative with data analysis using multiple linear regression. The research sample was obtained from the IDX database and selected using the purposive sampling method with a total eligible sample of 43 companies for three years, resulting in 129 data. The results showed that Earning Per Share (X1), Return on Eqity (X2) and Price to Earnings Ratio (X4) had a positive and significant effect on stock price, Firm Size (X6) had a negative effect on stock price, but the variables Net Profit Margin (X3), Debt to Equity Ratio (X5) had no effect on Stock Price (Y).
Optimization of Digital Technology Utilization in Marketing Strategy Development to Enhance the Competitiveness of MSME Products
Authors: Rachmiani Rachmiani , Haidar Ahmada Naufal , Darusman Darusman
Published: February 2025

This study aims to analyze the impact of digital technology on marketing strategy development and its effect on the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. In an era of rapid digitalization, adopting digital technology has become a crucial factor in enhancing the competitiveness of MSMEs. The research utilizes a quantitative approach with a survey design, where data was collected through questionnaires distributed to 100 MSME entrepreneurs who have integrated digital technology into their marketing strategies. The findings indicate that using social media and e-commerce platforms significantly contributes to increased brand awareness, sales, and customer loyalty for MSMEs. Approximately 68% of respondents reported a sales boost after utilizing digital platforms, while more than 60% noted enhanced brand visibility. On the other hand, despite the great potential of SEO and email marketing to improve competitiveness, the application of these strategies remains limited. Multiple linear regression analysis suggests that the more intensively digital technology is used, the greater the competitiveness of MSME products in an increasingly competitive market. These findings emphasize the importance of integrating digital technology into MSME marketing strategies to strengthen their position in domestic and global markets. Therefore, MSME entrepreneurs are encouraged to expand their understanding and implementation of additional digital marketing strategies and seek more significant support from the government and related institutions.
The Effect of Employee Empowerment and Policy Implementation on The Quality of Public Services with Job Satisfaction as An Intervening Variable at The Indonesian Quarantine Agency
Authors: Sugiono Edi , Alfaraby Akhmad
Published: February 2025

The success of an organization in achieving its objectives and addressing both external and internal challenges largely depends on the quality of its human resources (HR). Employee development through empowerment is key to improving organizational performance. HR empowerment involves granting authority, developing competencies, and assigning responsibilities, while also creating an organizational culture that fosters employee self-confidence. However, the implementation of empowerment policies often faces challenges, particularly in the context of complex bureaucratic structures. This study aims to analyze the relationship between HR empowerment, policy implementation, and the quality of public service at the Indonesian Quarantine Agency (Barantin). The research method used is a survey with an explanatory approach, and data analysis is conducted using SmartPLS software. The results show that employee empowerment does not significantly affect the quality of public service, likely due to suboptimal implementation and a rigid bureaucratic structure. In contrast, policy implementation has a positive impact on the quality of public service, as clear and effective policies can enhance service efficiency and accountability. Furthermore, employee empowerment has a positive effect on job satisfaction, which in turn contributes to improving the quality of public service. The study also finds that job satisfaction acts as a mediator between employee empowerment and the quality of public service, as well as between policy implementation and the quality of public service. Therefore, strategies to improve public service quality at Barantin need to integrate efforts to empower employees and implement effective policies, focusing on enhancing employee job satisfaction. Thus, this study contributes to the development of a more adaptive and responsive policy implementation model to meet community needs, thereby improving the overall quality of public service.
Exploring Key Determinants of Customer Satisfaction and Loyalty: Strategies for Business Sustainability in the Modern Era
Authors: Budi Hardjayanti Nany , Andika Rifdayanti Amirah , Bayu irawan Satrya
Published: February 2025

This study aims to explore the factors that influence customer satisfaction and loyalty as key elements for business sustainability in the modern era. The research employs a quantitative approach with a causal-explanatory survey design involving 200 respondents who are active customers of a company. The independent variables analyzed include product quality, price, customer service, innovation, and loyalty programs, with customer satisfaction and loyalty serving as the dependent variables. Data was analyzed using multiple linear regression to assess the impact of each independent variable on the dependent variables, alongside validity, reliability, and classical assumption tests to ensure model validity. The results show that all independent variables have a positive and significant effect on customer satisfaction and loyalty. Product quality is the most dominant factor (β = 0.46, p = 0.000), followed by customer service (β = 0.33, p = 0.000), innovation (β = 0.21, p = 0.001), loyalty programs (β = 0.18, p = 0.002), and price (β = 0.14, p = 0.007). Additionally, customer satisfaction was found to have a significant relationship with customer loyalty (β = 0.68, p = 0.000). These findings suggest that increasing satisfaction directly contributes to customer loyalty, which has implications for business sustainability. The study recommends that companies focus on improving product quality, innovation, customer service, and loyalty programs to enhance customer satisfaction and loyalty. Competitive pricing strategies should also be optimized to attract a broader market segment. In conclusion, understanding and managing these factors can support business sustainability in an increasingly competitive environment.
Debuttare è un verbo transitivo o intransitivo?*
Authors: Cartago Gabriella , Ondelli Stefano
Published: February 2025

Alcuni lettori segnalano il recente uso di debuttare come verbo transitivo (per es. “debuttare il ruolo” invece del più comune “debuttare nel ruolo”), soprattutto in relazione a testi che parlano di opere liriche. Chiedono se si tratti di un errore o se, invece, sia un costrutto accettabile.
Analysis of the Relationship Between Burnout, Work Engagement and Job Security to Turnover Intention with Mediation of Job Satisfaction in Nursing Personnel at XYZ Hospital Jakarta
Authors: Karisma Komang Ayu , Jayanegara Oscar
Published: February 2025

High labour turnover rates in the health care sector are a major concern for human resource management. This phenomenon has an impact on the quality of health services, the workload for the remaining staff, and the cost of recruiting and training employees, so it is necessary to understand the factors that cause it. Therefore, this quantitative study aims to analyze the influence of burnout, work engagement, and job security on turnover intention mediated by job satisfaction in nursing staff using a cross-sectional approach. Purposive sampling was used to select 129 health workers in a private hospital in Jakarta. Data collected through online questionnaires were analyzed using the PLS-SEM analysis method. The results showed that burnout has a positive and significant effect on turnover intention as indicated by the T-statistic value >1.96 and P-value <0.05, while work engagement, job security, and job satisfaction have no effect on turnover intention with a T-statistic value <1.96 and P-value>0.05. In addition, job satisfaction cannot mediate the relationship between burnout, work engagement, and job security. This finding has practical implications, namely that hospital management HR professionals must be able to overcome burnout conditions among clerical staff at XYZ Jakarta Hospital. This is because from the results of this study, burnout is proven to be one of the factors that can affect the high and low turnover intention among nursing staff.