bluuebunny/crossref_metadata_2025 huggingface dataset:
The Influence of MSMEs on Economic Growth in Jayapura City
Authors: Rante Yohanis
Published: September 2024

The research was conducted in Jayapura City by utilizing quantitative methods. In this study using time series data. Time series data is data that is organized based on the time sequence of events. The time series data includes all MSMEs in 21 sub-districts registered at the Jayapura City Office of Cooperative Trade and Micro Business during 2015-2022. The results showed that the growth of MSMEs in Jayapura City played an important role in the economic growth of Jayapura district / city by increasing the Gross Regional Domestic Product (GRDP). The effect of MSMEs on economic growth, showing the results of the tcount value of the variable number of MSMEs on GRDP of -8.9259 with a probability value of 0.000. Because the probability value is smaller than 0.05, it can be concluded that the growth in the number of MSMEs is significant in influencing the growth of GRDP in Jayapura city. The negative regression coefficient shows that the growth in the number of MSMEs is inversely proportional to the growth of GRDP in Jayapura city. When the number of MSMEs has decreased since 2021, the GRDP of Jayapura city has actually continued to increase.
South Korea’s Defense Diplomacy for Long Term Capacity Building through International Military Education in the United States
Authors: Nugraha Deja Akmal , Perwita Anak Agung Banyu , Inkiriwang Frega Wenas , Joodael Kim
Published: September 2024

This paper explores the long-term impact of South Korean military education in the United States on South Korea's defense capacity building. Through qualitative case studies, the research examines the evolution of South Korea's participation in US military education programs and the subsequent utilization of US-trained officers within the South Korean military. The findings reveal significant benefits such as enhanced interoperability, modernization of military tactics, and the development of a highly skilled officer corps. However, the study also addresses challenges including cultural barriers, costs, and political polarization. By providing a comprehensive analysis, this research underscores the critical role of international military education in strengthening South Korea’s defense capabilities and fostering enduring defense partnerships between South Korea and the United States.
Profitability Analysis of Transportation and Logistics Sector Companies listed on the Indonesia Stock Exchange
Authors: Choirunisa Fitri , Takarini Nurjanti
Published: September 2024

Profitability is one of the important measures of a company's success and is very important in financial terms. The purpose of this study is to determine whether the profitability of companies listed on the Indonesia Stock Exchange in the transportation and  logistics industry is influenced by liquidity, leverage, activity, and company size. This study conducted multiple linear analysis. The study involved 30 businesses, with 28 samples that met the criteria. The main data from www.idx.co.id was used for this study. which was then processed by the researcher.The results of multiple linear analysis in this study indicate that (1) Liquidity, Leverage, Activity, Company Size have a positive effect on profitability simultaneously. (2) Liquidity and activity have a positive effect on profitability partially (3) Leverage and company size have a negative effect on profitability partially.
Interpersonal Communication Patterns of Lupus Patients at Cinta Kupu Community
Authors: Hartono Anisya Hafila , Kurniawati Dewi , Mazdalifah Mazdalifah
Published: September 2024

This study analyzes the interpersonal communication patterns of lupus sufferers in the North Sumatra Cinta Kupu community, focusing on self-disclosure, initial diagnosis, and self-concept. Using a qualitative, phenomenological approach, the research seeks to understand the experiences of six informants, divided into key and triangulation groups. Data collection involved interviews and observations. The findings reveal that interpersonal communication patterns are influenced by internal factors, such as the desire to survive, communicate, and fulfill social needs, as well as external factors like empathy, motivation, and self-proving. Self-disclosure, shaped by self-acceptance, also impacts various aspects of their lives within the community. The desire to continue offspring, fulfill the needs of life as social beings, the desire to survive, and the desire and need to communicate with others. While external factors are: empathy, motivation (support) and imitation and self-proof.
Performance Measurement Analysis of Bank 9 Jambi Sutomo Branch using the Balanced Scorecard Method
Authors: Azhari Tri Agil , Sam Iskandar , Jumaili Salman
Published: September 2024

This research aims to analyze the performance measurement of Bank 9 Jambi Sutomo Branch using the Balanced Scorecard method on company performance. The data obtained is primary data and secondary data from PT Bank 9 Jambi Sutomo Branch in 2020, 2021 and 2022. The samples in this study were 48 respondents. The type of research used is descriptive research, with non-statistical qualitative and quantitative research techniques. The sampling method used was simple random sampling. The data quality test used is the validity test, reliability test, and frequency distribution of questionnaire statements.Bank 9 Jambi uses Key Performance Indicators (KPI) to improve company performance. The results of this research are the overall performance of PT Bank 9 Jambi Sutomo Branch in 2020-2022 using the Balanced Scorecard method in the "very good" category.
The Realization of Strong Diplomacy Towards Indonesia Golden 2045 in the North Natuna Sea Conflict using Force Planning Approach
Authors: Daniela Nurfaizah Azhari , Alam Tasdik Mustika , Prakoso Lukman Yudho , Patmi Sri
Published: September 2024

The South China Sea has become a battleground for major powers' hegemonic struggles. Indonesia, due to China's claim over the North Natuna Sea, is involved in the conflict, utilizing a force planning approach. The historical and strategic values have made the South China Sea a region of complex conflicts involving global hegemony. The research used a qualitative descriptive method. Indonesia's response includes capability-based planning through law enforcement, scenario-based planning with naval base construction, and threats-based planning through military buildup in the North Natuna Sea. This escalating conflict in the South China Sea is pulling Indonesia further into the vortex, necessitating strategic steps through a force planning approach to protect its sovereignty and interests.
Analysis of Determinants of the Rupiah Exchange Rate (Exchange Rate) against the US Dollar in 2016: Q1-2023: Q4
Authors: Silalahi Clinton P. , Rotinsulu Tri O. , Maramis Mauna Th. B.
Published: September 2024

In foreign trade, exchange rates are one of the big factors that make a big difference. And although each country has its own currency, they all have different monetary values. To show how much one country's currency is worth compared to another country's currency, we need a measure called the exchange rate. The aim of this research is to find out how the exchange rate is related to things such as the amount of money in circulation, non-oil and gas exports, the balance of payments, and Indonesia's benchmark interest rate. A multiple regression analysis model was used to conduct the research. This research shows that the IDR/USD Exchange Rate is closely related to Indonesia's Balance of Payments, Money Supply (M2), Non-Oil and Gas Exports, and Reference Interest Rates. This relationship is real and good.
The Effect of Service Quality on Customer Satisfaction at the Laguna, a Luxury Collection Resort & Spa, Nusa Dua, Bali
Authors: Suryadi Sherin Natasha Suryadi , Sulistyawati Ni Luh Ketut Sri , Sabudi I Nyoman Sukana
Published: September 2024

Hotels to increase competitiveness need to prioritize customer satisfaction with the quality of service that affects. The study aims to determine the effect of service quality on customer satisfaction of The Laguna, a Luxury Collection Resort & Spa, Nusa Dua, Bali. The data used includes quantitative data in the form of questionnaires and qualitative data in the form of customer complaints and interviews with Human Resources Staff. The sampling technique method used in this research is purposive sampling.  Analysis was carried out using simple linear regression and SPSS version 29 for Windows. This study gives results if Customer Quality (X) has a significant effect on Customer Satisfaction (Y) with a tcount> ttable = 16.010> 1.661 and a significance number < α = 0.000 < 0.05. This study concludes that service quality has a significant effect on customer satisfaction.
Potential of the Indonesian Navy in Protecting Maritime Border Areas: Measurement through Mahan's Theory
Authors: Meroja Isrofa , Zaini Ansori , Alam Tasdik Mustika
Published: September 2024

Indonesia as an archipelagic country has open sea areas and the existence of the Indonesian Archipelagic Sea Lane (ALKI) which can create vulnerabilities to various possible maritime threats. The country of Indonesia, most of which is territorial waters, requires a strong Navy to maintain security and the country's territorial boundaries. The aim of this research is to see the potential of the Indonesian National Army Navy through Mahan's Theory. This research uses a qualitative method with a descriptive approach. The data collection technique in this research was carried out through searching secondary data obtained from books, articles, news, comments and government publications. The results of this research indicate that there must be an increase in the Indonesian Navy and modernization of Alusista must also be carried out.
An Analysis of the Effect of Financial Planning on the Financial Resilience of Teachers Who Use Online Loans
Authors: Fatikha Khusnul
Published: September 2024

This study aims to examine the impact of financial planning on financial resilience among teachers who use online loans. The methodology used is Moderated Regression Analysis (MRA) conducted on 109 teachers in Surabaya and Sidoarjo using Google Forms questionnaire. The results show a significant positive impact of financial planning on financial resilience. teachers who are actively involved in financial planning manage their income and expenses better and are better prepared for financial shocks.
University Students' Attitudes and Perceptions on Learning English with ChatGPT
Authors: Atakuziev Murodjon , Margana  , Gultom Aryadi Manuel
Published: September 2024

This study examines 43 master's students' perceptions of ChatGPT in English language learning at Universitas Negeri Yogyakarta. Using a descriptive quantitative methodology, data was gathered via questionnaires and interviews. Results show positive attitudes towards ChatGPT, with most students finding it user-friendly and beneficial for reading, writing, and cultural understanding. However, they are less confident in its ability to improve listening and speaking skills. Concerns include potential plagiarism, information leakage, and accuracy of content. Despite these issues, students find ChatGPT helpful and call for more structured guidance to enhance its integration into language learning. The study underscores the need for strategies to optimize ChatGPT’s benefits while mitigating its limitations
Design of 600 WP Solar Power Plant for Juice Vendors Through Off-Grid System
Authors: Yudha Fitroh Anugrah Kusuma , Riyanta Bambang , Fadullah Ikhsan Fakhri , Kurniawan Aditya
Published: September 2024

Solar power plants (PLTS) generate electricity from the energy of solar photons. Solar cells, or solar cells made of crystalline silicon, are examples of solar panels that generate electricity through the photovoltaic effect. Thus, the construction of solar power plants (PLTS) is one of the right choices to save energy. The purpose of this study is to utilize the energy that is owned and to introduce it to the surrounding community.  The community has widely used solar power generation (PLTS) technology, one of the main components of solar power plants is solar photovoltaic technology, which is used to operate juice blenders, cup sealers, and energy-efficient lighting. PLTS functions as an alternative energy source to help juice traders. Based on solar energy for this off-grid system, it has a power capacity of 3 x 200 WP. This monocrystalline solar panel also has a 300 Ah VRLA battery, a 2000 W inverter, and a 50 A solar charger controller (SCC). In addition, the PLTS off-grid system for juice traders has blender equipment, cup sealers, and lighting with an average power rating of 600 Watts. With an efficiency calculation of 80%, this system can be fully used to support business operations. This study is to develop and Design a 600-watt peak Solar Power Plant using an off-grid system for juice vendors that costs Rp. 22,000,000, including all essential components and services needed to ensure that the system can operate properly
The Effect of JULO on the Well-Being of Grab Drivers in Malang City
Authors: Felik Sad Windu Wisnu Broto  , Sandyka Rama Wijaya
Published: September 2024

This study aims to analyze the impact of online loans on the welfare of GRAB drivers in Malang City. Using a quantitative approach, data were collected through a survey of 45 drivers who met specific criteria, such as being single and having taken out a loan with JULO within the past year. The analysis reveals that online loans have a significant impact on the welfare of GRAB drivers. However, the study finds that while online loans can provide financial benefits to drivers, their overall impact on welfare is limited. This indicates that driver welfare is influenced not only by access to online loans but also by other more significant factors. Therefore, policies and programs designed to enhance driver welfare should consider broader factors such as job stability, adequate income, and access to social services
The Effect of Asset Structure, Bank Size, Profitability, Bank Growth, and Liquidity on Capital Structure of Islamic Banking in Indonesia
Authors: Cut Sara Dara Meutia  , Faisal  , A. Sakir
Published: September 2024

This research investigates how different factors such as asset structure, bank size, profitability, bank growth, and liquidity affect the capital structure of Islamic (Sharia) banking in Indonesia. The study focuses on Sharia banks listed on the Indonesian Stock Exchange (BEI) and analyzes data from 3 selected companies using purposive sampling and their monthly reports. The research uses Structural Equation Modeling (SEM) with the SmartPLS program for data analysis. The findings show that asset structure and profitability have a significant impact on the capital structure, while bank size, bank growth, and liquidity do not. The results also reveal that asset structure affects capital structure positively, where an increase in asset structure will also increase capital structure, while profitability affects capital structure negatively, where an increase in profitability will decrease capital structure
Orientation and Training of Human Resources in Sports Organizations
Authors: Fatkhul Imron  , Teguh Santosa  , Risa Agus Teguh Prawobo  , Kodrad Budiyono  , Dina Yuli Puspita  , Nida Padang Haura  , Bintang Qori Az Zahra
Published: September 2024

In the process, sports human resource management is closely related to procurement, training, evaluation, compensation, work relations, health, security and justice for individuals in an organization. Human resources in the field of sports play a very important role in the management of sports organizations to manage and create effective, efficient and systematic performance that supports the needs of sports people and creates conditions that enable these human resources to make optimal contributions to sports organizations. To create human resources in the field of sports that are superior in intellectual, moral, spiritual, competitiveness and professionalism aspects, good human resource management capabilities are needed through training and application of operational principles and functions. Orientation and training are very important in the organization's operational processes to develop human resource capabilities in the sports sector
Implementation of Effective Sports Human Resource Management Policies in Improving the Performance of Sports Organizations in the Society 5.0 Era
Authors: Kodrad Budiyono  , Pipit Fitria Yulianto  , Teguh Santosa  , Helvi Ayu Setyorini  , Firdawati
Published: September 2024

Current advances have created very tight competition among Central Java Petanque sports organizations, encouraging the need for extraordinary performance to support national sporting achievements. The change from the previous era to the Society 5.0 Era reflects significant evolution in the industrial revolution, technological progress and social change. In the Era of Society 5.0, the role of the Central Java Petanque sports organization is increasingly important in responding to the dynamics of social and technological change. Human resource management in the Central Java Petanque sports organization faces various challenges, such as the diversity of team members involving differences in culture, language and work styles. Therefore, implementing human resource management policies that focus on sports is very important to compete at the global level, improve sports performance, and support the achievement of national goals in Indonesia's sports achievements. This research uses descriptive qualitative methods. The research results show that its application will face dynamics and challenges regarding limited sports human resources, cultural and value differences, and dynamic flexibility. Therefore, alternative solutions are needed to deal with various problems, such as automation in increasing awareness about the value of various crocodiles, automation that leads to digitalization, as well as         developing programs for the involvement of all human resources in sports
Sharia Economic Dispute Resolution: Case Study in the Religious Court of JAKPUS Related to Murabahah
Authors: Mustofa Mustofa  , Ustad Adil
Published: September 2024

This research aims to analyze the resolution of sharia economic disputes in case studies at the Central Jakarta Religious Court regarding Mudharabah. The method used is descriptive qualitative by studying related sources. The results of this research are that resolving sharia economic disputes related to murabahah in the Religious Courts requires a careful approach. The results of this research are that sharia economic dispute resolution provides better legal protection for the parties, and strengthens public trust in the sharia economic justice system. It is proven that the public prefers the Religious Courts which have executorial rights compared to the National Sharia Arbitration Board (BASYARNAS)
The Determinants of Company Value and its Impact on the Jakarta Composite Index (JCI) of Energy Sector Companies Listed on the Indonesian Stock Exchange (IDX) 2017–2023
Authors: Handayani Sri Sunarti , Salim M. Noor
Published: September 2024

This research objectives to determine  Intellectual Capital (VAIC), Growth Opportunity (GO) and Cash Holding (Cash) effect toward the Jakarta Composite Index (JCI) mediated by Company Value (PBV). The population are energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2017-2023 period. This study used 74 energy companies but only 16 companies meet the sample criteria. The data used in this research are secondary data obtained from the Indonesian Stock Exchange (www.idx.co.id) and from the websites of each company. The analytical method used in this research is descriptive statistical analysis, path analysis and Sobel analysis. The results of this study indicate that the variables of intellectual capital, growth opportunity, cash holding, and company value have a positive and significant effect on the JCI. Meanwhile, the intellectual capital, growth opportunity and cash holding have a positive and significant effect on the company value. Company value as an intervening variable is able to mediate the influence of intellectual capital, growth opportunity and cash holding on JCI.
The Effect of Capital Adequacy, Financing Risk, and Islamic Corporate Governance on Financial Performance with Islamic Social Reporting as an Intervening Variable
Authors: Indra Yesifa Rahmadian , Pramudena Sri Marti
Published: September 2024

The purpose of this research is to examine and analyze the effect of capital adequacy, financing risk, and Islamic Corporate Governance on financial performance through disclosure of Islamic Social Reporting. The population of this research consists of fifteen Sharia Commercial Banks (IB) in Indonesia which are registered with the Financial Services Authority. The sample consists of ten IBs. This research used quantitative approach with panel data regression method and Sobel test on Eviews-13. The results show that capital adequacy has a positive effect on financial performance. Financing risk, Islamic Corporate Governance, and Islamic Social Reporting have no effect on financial performance. Islamic Social Reporting cannot mediate the capital adequacy, financing risk, and Islamic Corporate Governance on financial performance.
Customer Complaint Service Business Processes Redesign with Artificial Intelligence Technology Using Business Process Reengineering Approach (Study Case: Ceria BRI Application)
Authors: Sissy Soraya Faradilla  , Sugeng Santoso
Published: September 2024

This article analyses the business process redesign of Ceria BRI's customer complaint service using Artificial Intelligence (AI) technology with Business Process Reengineering (BPR) approach. This qualitative research with a post-positivism paradigm reveals that making complaints at Ceria BRI currently uses several channels such as telephone, email, social media, and applications. The problems faced include the high number of complaints that received every month in 2023, and some complaints were resolved over Service Level Agreement (SLA). The proposed solution is to redesign the proposed business process design by applying the four stages of Business Process Reengineering (BPR), namely Visioning-Identifying-Analyzing-Redesigning. These steps aim to improve service quality, grow positive interactions with customers, and enhance the internal performance of the Ceria BRI customer complaint service team.
Analysis of Conflict of Interest Discourse on Online Fundraising Platforms Protect the Forest
Authors: Riski Rianda  , Tri Guntur Narwaya  , Nur Siva
Published: September 2024

Ecology has become one of the main global issues today due to the worsening climate crisis around the world. LindungiHutan as the largest fundraising platform focusing on forest and environmental conservation in Indonesia can commercialise ecological issues through its digital means. This research aims to find out the conflict-of-interest discourse on LindungiHutan's online fundraising platform. The research was conducted qualitatively using the methods of text discourse analysis, social cognition, and social context. The results showed that LindungiHutan has commodified ecology through the nature campaign programme, collaboratree, corporatree, corporate social responsibility. LindungiHutan has collaborated with several companies that have contributed to the destruction of forests and the environment: MayBank, Mondelez International, DBS Bank, BCA Bank, PT Santos Jaya Abadi. LindungiHutan provides tree purchase packages divided into basic and additional services. LindungiHutan keeps the cost budget details and accountability report of each nature campaign confidential. The commodification of forests and the environment can also be seen from the establishment of a 5% administration fee policy for every fundraising campaign conducted by LindungiHutan.
Optimizing Fashion Marketing Strategies: Understanding Consumer Behavior in Bangladesh
Authors: Barat Imranur , Md. Mazedul Haque
Published: September 2024

This study delves into the intricate dynamics of consumer behavior in the context of fashion apparel, focusing on t-shirts and denim pants in Bangladesh. Consumer preferences, perceptions, and purchasing decisions are explored through qualitative research methods, aiming to uncover insights crucial for marketers and retailers. The research emphasizes the significance of fashion attributes such as quality, comfort, fabric, color, and special effects in influencing consumer choices. A sample of 500 young Bangladeshi consumers participated in structured interviews, providing nuanced perspectives on their preferences and expectations. Findings highlight a strong preference for quality and comfort in both t-shirts and denim pants, with significant variations in color and fabric choices. The study underscores the evolving nature of consumer behavior influenced by globalization and digital advancements, posing challenges and opportunities for fashion marketers. By understanding these dynamics, stakeholders can optimize marketing strategies to better meet consumer demands and foster brand loyalty in a competitive marketplace.
Debt is Not Always Bad Even in Difficult Economic Conditions
Authors: Sandro Torang Hamonangan Sirait  , Said Kelana Asnawi  , Hendrian
Published: September 2024

The problem faced by the company is the use of debt that is not according to plan. The purpose of this study is to determine whether debt policy affects company performance. This study was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange in 2018–2023 with a population of 296 companies, the sample used was 73 companies for six years. Thus, the number of samples used in this study was 438. The company performance variable is proxied by (ROE) while the independent variables in this study are debt policy proxied by (DER and DER*KE), investment decisions (KI), managerial ownership (MNJR), and economic conditions (KE). The data analysis method uses multiple linear regression methods with SPSS software version 26. The results of the study show that the debt policy variable (DER) has a negative and significant effect on company performance (ROE) and the debt policy variable*economic conditions (DER*KE) has a positive and significant effect on company performance (ROE). This means that when economic conditions are supportive, companies that use debt to finance operational activities or business expansion tend to experience increased performance. Funds obtained from debt can be used for investment, new product development, or market expansion. Proper use of debt can increase a company's return on equity (ROE), as long as the rate of return on the investment financed by debt is higher than the cost of debt. Timing the debt decision is crucial. In improving economic conditions, companies can take advantage of low interest rates and increase production capacity.
Juridical Review of Restorative Justice in The Case of Criminal Negligence Causing Death in The Gianyar Resort Police
Authors: Hendra I Made Julia , Made Subawa  , Siti Nurmawan Damanik
Published: September 2024

In Article 5 and Article 6 of the Regulation of the Chief of Police of the Republic of Indonesia Number 8 of 2021 concerning Handling Crimes Based on Restorative Justice, some conditions must be met for a case to be resolved through restorative justice. This regulation emphasizes that not all criminal acts can be resolved through restorative justice. Settlement through restorative justice is not necessarily able to eliminate or stop an investigation and/or investigation in the Police, especially against article 359 of the Criminal Code because legal norms are blurring. for example, in the case of the Ayuterra Resort Owner and the Contractor, can be interpreted as who is most responsible for the breaking of the elevator / Inclinator rope which caused the death of 5 (five) employees because in one criminal event, it is not possible that both can be used as Criminal Offenders. Obstacles in the application of restorative justice experienced by the investigators of the Gianyar Resort Police on the crime of negligence that caused death, among others: There is no common perception of the application of articles 359 on negligence causing death among law enforcement officials regarding the handling of restorative justice for the best interests of the perpetrators of criminal acts of negligence causing death
The Evolution of Education in the Singularity Era: Facing the Opportunities and Challenges of Future Technologies
Authors: Wardani Febri Pramudya , Sisca Widiyastuti  , Hadassah Grace Ferisca  , Tamariska Agape Scaferi  , Lovely Olive Fesca
Published: September 2024

The singularity technology revolution promises profound transformations in education. This article explores how singularity technologies, including artificial intelligence (AI), machine learning, augmented reality (AR), virtual reality (VR), and the Internet of Things (IoT), are impacting teaching and learning methods. Exploring aspects of personalized learning, greater accessibility, and enhanced collaboration, the article examines the impact of these technologies on students, teachers, and educational institutions. While offering great potential to improve the quality of education, the adoption of singularity technologies also presents challenges such as infrastructure readiness, data security, and implementation costs. Through case studies and in-depth analysis, the article provides a comprehensive insight into how education will evolve in the era of singularity technologies
Development of an English Learning Model Based on Multimedia at MTS Darul Falah Ternate
Authors: Supriyadi Agus , Anwar Indry Widyasti , Octasary Magvirah , Wahjuningsih Eka , Tapain Sitinur Ajijah , Tauda Sulasti
Published: September 2024

This research aims to determine the pedagogical model developed in relation to the mission of the MT language group.  Overall, the research was carried out using the R & D method through 4-D steps: define, design, develop, expand, and disseminate (Thiagarajan, 1974). From these 4-D steps, the first three steps in developing learning models were carried out in the first year after experiments were carried out in previous research in 2023. Furthermore, the teaching development guide manuscript was still carried out in the second year. In the second year, the teaching models that have been tested still undergo a further development stage to perfect them, and then they are tested again on a larger scale. The results in the third year will undergo the dissemination stage. The manuscript for the Guide to Developing a Multimedia-Based Teaching Model will be subjected to a limited trial to obtain input as material for improvement. So, this manuscript is still in the development stage, which will be followed by the dissemination stage in the third year
The Effect of Current Ratio and Total Assets Turnover on Return on Assets at PT Merck Indonesia Tbk for the Period of 2016-2023
Authors: Muchamad Fahrul Fauji
Published: September 2024

For the years 2016–2023, this study set out to analyse PT MERCK Tbk's Return On Assets (ROA) and how the Current Ratio and Total Asset Turnover impacted it. A descriptive associative technique is used in the study procedure, which is quantitative in nature. Secondary data extracted from PT MERCK Tbk's financial filings constitute the study's population. The quarterly financial statements of PT MERCK Tbk from 2016 to 2023 were used as the basis for the sample selection process, which used non-probability sampling using purposive sampling techniques. Multiple linear regression, t-tests, F-tests, coefficients of determination, and Pearson product-moment correlation analyses were used to assess the impact analysis. While the Total Asset Turnover (TATO) did not have any partial effect on Return On Assets (ROA), the Current Ratio did, according to the studies performed in this research. When used in conjunction, the Current Ratio and Total Asset Turnover (TATO) do not affect Return on Assets (ROA)
The Role of Village Apparatus in Village Financial Management Accountability (Study in Bangun Rejo Village, Tanjung Morawa District)
Authors: Assyifa Mutiara  , Agus Tripriyono
Published: September 2024

The purpose of this study was to determine the role of village officials in the financial management of Bangun Rejo Village, Tanjung Morawa District. The method used is a qualitative descriptive method. The data collection methods used are observation, interviews, and recording. These methods are then adjusted to the concept of village financial management, namely accountability and transparency. Based on the results of the research study, the accountability of Bangun Rejo Village officials in village financial management has mostly been in accordance with the applicable principles of village financial management. Although there are several obstacles, village officials have carried out their duties according to their roles. Community distrust of village leaders in managing village funds is an obstacle in Bangun Rejo Village
Representation of Children's Education Through Extracurricular Batik Activities at SDN 1 Soditan, Lasem District, Rembang Regency
Authors: Rahmadani Eria Natifa , Fardani Much Arsyad , Fajrie Nur
Published: September 2024

This qualitative research examines the representation of children's education through batik extracurricular activities at SDN 1 Soditan, Lasem. The aim of this research is to analyze how the batik extracurricular at SDN 1 Soditan, Lasem represents children's education in the aspects of technical skills, cultural understanding, character development and preserving local traditions. Case study research was conducted during June-July 2024, involving teachers and students. The results show that the program has been implemented effectively, but is still focused on the technical aspects of batik making. A deep understanding of the history and philosophy of Lasem batik, including Javanese-Chinese cultural acculturation, has not been fully achieved. However , these activities can improve crucial interpersonal skills, strengthen awareness of cultural identity, and foster pride in the richness of local traditions. This program is also effective in teaching universal values such as respect for diversity. Overall, batik extracurricular activities have proven to be an effective means for character education, cultural preservation, and the development of students' holistic skills.
The Mistaken Implementation of the Destination Principle to the Value-Added Tax Collection Partners of State-Owned Enterprises (The Study of Case Number 1263/PID.SUS/2019/PN.JKT.PST and 678/PK/PID.SUS/2023)
Authors: Purnomo Chessa Ario Jani
Published: September 2024

MAS's first instance decisions in sentenced him to prison and fined him for violating Article 39 paragraph (1) letter i of Law Number 16 of 2009 and acknowledged his VAT debt settlement. At the judicial review level, the criminal fine of 3 times the VAT owed was not proportional (double jeopardy) and the VAT was overpaid, and the Prosecutor was ordered to return it to the defendant MAS, but the person was still criminally guilty. Additionally, the value-added tax law extends the destination principle to state-owned firms. The analysis shows that the defendant MAS's actions constitute administrative tax acts due to the broadening of the destination principle in Article 16A of Law Number 42 of 2009.
Revitalizing Divine Values Through the Koran Reliance Ramadhan Program for SMKN 1 Palopo City Students
Authors: Ilyas Ilyas , Seriyanti Seriyanti
Published: September 2024

One of the important pillars in education is the value of divinity, with the aim that students' morals and character can be formed. For this reason, in order for divine values to remain relevant, systematic and continuous efforts are needed. The month of Ramadan is the right time to increase religious values. One of the ways SMKN 1 Palopo City started the Ramadan Mainstay Mengaji Program is with the aim of improving the quality of Qur'an reading, and forming a more religious and noble character with a comprehensive method. The purpose of this service is to increase the understanding and practice of divine values among students. The program also aims to create an environment in the school that is more supportive of students' spiritual development, so that they can become people who are not only intellectually intelligent but also spiritually strong.
How Job Satisfaction Moderates the Determinant Factors of Managerial Performances at PT PLN (Persero) UIP3B Sumatera
Authors: Ismaida Putri , BZ Fazli Syam , Yusmita Fifi
Published: September 2024

Achieving optimal performance necessitates precise goal setting, and access to quality information to enhance the clarity and effectiveness of these goals. Therefore, the variables used in this research are considered capable of affecting managerial performance, which in turn impacts company profits. This study aims to examine the effect of independent variables on the dependent variable with the inclusion of a moderating variable. This study uses a qualitative method that conducts a census of 64 research populations consisting of structural and staff as correspondents to answer questionnaires that use a Likert scale. This study found that participatory budgeting, job-relevant information, and clarity of budget targets all significantly impact managerial performance, both simultaneously, and individually. However, Participatory budgeting and job-specific information have a direct impact on managerial performance, whereas the clarity of budget goals doesn't. Furthermore, job satisfaction enhances the influence of participatory budgeting, job-specific information, and clear budget goals on managerial performance. This study aims to benefit companies and guide future research.
Women's Leadership Communication Style in Public Policy Implementation
Authors: Niananda Vani , Nurdiarti Rosalia Prismarini , Mutiara Mutiara
Published: September 2024

Good leadership requires the ability to communicate with all elements related to being led so that all organizational goals can be achieved. The presence of women in various public sectors shows the suitability of women to take part and even hold policy-making positions. The presence of several female leaders in Indonesia who occupy leadership positions and the presence of the first female Deputy Regent of Wakatobi elected to lead the Wakatobi Regency area needs to be used as a bullet in the progress of opening up opportunities for women to move in the public space. The focus of this research objective is on what kind of communication style is applied to the female leadership of the Deputy Regent of Wakatobi when leading Wakatobi district in implementing public policy. The research uses a qualitative descriptive approach with a case study method. Data collection techniques were carried out using observation, in-depth interviews and documentation. The 6 informants were selected using purposive sampling technique. The research results show that the communication style of women's leadership in implementing existing public policies is two-way communication; structured; open to receiving suggestions; fast handling.
Broadcast Strategy of “Klinik 24” Program on Radio Geronimo 106.1 FM
Authors: Kalonica Tara Putri , Nuryana Arief , Febrianty Yeni
Published: September 2024

Radio is an auditory medium (it can only be heard), but it is cheap, popular, and can be brought or listened to anywhere. Radio serves as a medium of expression, communication, information, education, and entertainment. The KLINIK 24 program was created to present information about trending beauty tips, trends and innovations in lifestyle, and health to listeners in the Geronimo FM segment. The material discussed in the program is about health in the form of physical, facial, internal medicine, psychology and much more about Health which is discussed in the KLINIK 24 program. This study uses a descriptive qualitative approach. Data collection techniques using observation, interviews, documentation, and literature review. The theory used to analyze is the theory of Susan Tyler Eastman's strategy. The results of this study indicate that the broadcasting strategy used by the KLINIK 24 program is a mass attracting strategy.
Identification of Driving Factors of Sustainable Innovation in MSMEs in the Food, Beverage, and Service Sectors in West Java
Authors: Putri Mediany Kriseka , Anjangsara Faisal Ahsan
Published: September 2024

This research aims to explore sustainable innovation within MSMEs in West Java, focusing on understanding, and driving factors. Utilizing a qualitative approach, we conducted interviews with 11 MSMEs from the food, beverage, and service sectors. Our findings indicate varying levels of awareness of sustainable innovation, with primary external drivers being market competition and consumer demand, while the internal driver is MSMEs decision. The study highlights the need for targeted support to enhance SME innovation capabilities, and emphasizing the role of continuous learning. These insights contribute to the broader knowledge of sustainable practices in MSMEs.
NUMERICAL ANALYSIS OF TEMPERATURE DISTRIBUTIONS IN GLULAM BEAMS EXPOSED TO FIRE AND REINFORCED WITH ARAMID COMPOSITE
Authors: Jończyk Damian , Hajdas Damian , Major Maciej
Published: September 2024

Currently, strengthening timber elements with the use of various materials has become popular.Reinforcements are used to repair existing elements or improve the static operating characteristicsof new elements. Fibre composites are being increasingly used as reinforcement. Investigationshave shown that the use of fibre composites influences the nature of static work. However, anunder-researched issue is the determination of the influence of composite reinforcement ontemperature distributions and, consequently, the depth and shape of charring in the cross-sectionduring fire. The article presents a numerical thermal analysis of cross-sections of glulam beamsreinforced with aramid materials in various forms. Fire action was assumed in accordance with theISO fire curve and the fire load on three of the four edges of the beams was modelled. Temperaturedistributions are presented for all analysed cases, which shows the beneficial effect of the use ofaramid reinforcement on the temperature distribution in the cross-section during a fire.
Topical Ascorbic Acid Mesotherapy with Microneedling versus Topical Tranexamic Acid Mesotherapy with Microneedling for Melasma: A Therapeutic Comparative Study
Authors:   Dermatological Teaching Center, Sulaimani Directorate of Health, Sulaimaniyah, Iraq, Hasan Soleen Saman , Saeed Mohammed Yousif ,   Assistant Professor in Skin Diseases, Department of Medicine, College of Medicine, University of Sulaimani, Sulaimaniyah, Iraq, Hamakarim Harem Ahmed ,   Shahid Jabar Dermatological Teaching Center Sulaimani Directorate of Health, Sulaimaniyah, Iraq
Published: September 2024

Background & objectives: Melasma is a common skin hyperpigmentation syndrome that frequently includes reproductive-aged females, and numerous therapies with various consequences have been suggested. Thus, the objective was to compare the microneedling and mesotherapeutic effects of ascorbic acid versus tranexamic acid for melasma treatments. Methods: This interventional therapeutic prospective study was conducted on 40 patients with melasma at Khabat Consultation Center for Skin Diseases, Sulaimaniyah, Iraq, from March 2022 to August 2022. Sociodemographic data of patients were collected together with a family history of melasma using a well-designed questionnaire. Half of the patients were treated with ascorbic acid, while the rest were treated with tranexamic acid using a derma pen. Results: Highly significant reduction of MASI score were seen before and after treatment (p<0.001) were seen in mean scores before and after treatments for both types of treatments (ascorbic acid and tranexamic acid). Moreover, ascorbic acid results in the highest mean score reduction in skin type III (p=0.746), while tranexamic acid results in the highest mean score in skin type IV (p<0.05). Furthermore, the dermal melasma recorded the highest mean score, and the lowest level was observed in the epidermal melasma for both ascorbic acid and tranexamic acid groups. No significant difference was found between both studied groups in sociodemographic data and other studied variables (family history, skin type, previous treatment, and duration of melasma). Conclusions: Both types of therapy mesotherapy was effective in treating melasma; however, their potencies varied on different skin types and according to melasma types.
Immunohistochemical Expression of Vitamin D receptor in Breast Cancer in Erbil city
Authors:   SHO of Histopathology in Rizgary Hospital, trainee of KHCMS, Erbil city, Nasir Tara Ismail , Abdullah Saman Salah Eldeen ,   Consultant Histopathologist, Assistant Professor in Hawler Medical University- College of Dentistry, Erbil, Hamadamin Kalthuma Salih ,   Consultant Histopathologist in Rizgary Teaching Hospital, Department of Histopathology, Erbil
Published: September 2024

Background & objectives: Vitamin D receptor is a nuclear receptor that modulates the activity of genes. The purpose of this study was to evaluate the frequency of vitamin D receptor expression in breast carcinoma by immunohistochemistry and to investigate the association between vitamin D receptor expression with some clinicopathologic factors, like tumor grading, staging, histologic type (ductal and non-ductal) and the hormonal status. Methods: One hundred formalin-fixed paraffin embedded tissue blocks of mastectomy and core biopsy specimens diagnosed as carcinoma, were obtained from a private laboratory in Erbil city/Iraq from October 2020-October 2022. In this study, vitamin D antibody (a mouse monoclonal antibody) was applied to a breast cancer tissue samples and its expression was assessed. Results: Nuclear vitamin D receptor was expressed in 32% of the cases, and a strong relation was noted between vitamin D receptor expression and low-grade tumor (p = 0.034), estrogen receptor (p-value =0.007), and progesterone receptor (p = 0.045) positivity, while no significant association was noted between vitamin D receptor expression and other clinicopathologic parameters like age, lymph node status, tumor stage, the type of the cancer and human epidermal growth factor receptor 2 status. Conclusion: increased Vitamin D receptor expression in breast tumors appears to be associated with a better prognosis. Vitamin D receptor expressed in one third of cases in which there was significant association with tumor grade and hormonal receptors.