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Oktavia Agustina Maretti; Mitra Lusiana

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

In helping to support the appearance and confidence of the skin needs to be treated especially for dry skin. Having a dry facial skin causes discomfort because the cosmetics used will be difficult to stick to the skin. In addition, weather factors, the use of unsuitable cosmetics, exposed to excessive sun exposure, and unhealthy lifestyles can cause the skin to become dry. The purpose of this study was to determine the process of making gel masks from carrot extracts and seen from laboratory tests, organoleptic tests and hedonic tests. This study uses quantitative methods with an experimental approach. Data collection techniques through observation, documentation and observation sheets that can be seen from the results of laboratory tests, organoleptic tests (texture, color, aroma, adhesion) and hedonic tests (panelists). The results of the study obtained from the results of laboratory tests by looking at the pH level of each formulation are in a safe range of 4-5. In the organoleptic test, panelists declared F1 as a preparation of less thick, orange, and lack of scented in carrot. In the F2 formulation, panelists declare as a texture preparation that is thick, orange, and scented typical of carrots. In the F3 formulation, the panelists declare that the preparation is less thick, less orange, and a typical carrot scented. In the F4 formulation, panelists declare as a very thick, non -orange preparation. And very scented typical of carrots. In the adhesion of the panelist states from all formulations that F4 is very attached. In the hedonic test, the preparation that many panelists like, namely the F4 preparation, is very thick, not orange and very scented typical of carrots. Thus the gel mask of carrot extract can be used as material for making gel masks seen from laboratory tests, organoleptic tests, and hedonic tests.

Syifa Chairani; Anni Faridah; Rahmi Holinesti; Riski Gusri Utami

Jurnal Teknologi Pangan dan Ilmu Pertanian 2025 International Forum of Researchers and Lecturers

Mochi-based food products are increasingly popular in Indonesia due to their chewy texture and distinctive sweet taste, making them a popular snack among various groups. As consumer interest in mochi increases, innovation in the production process is crucial, particularly in the selection of liquid ingredients as one of the main components. The use of different liquids has the potential to affect the organoleptic characteristics of mochi, such as color, aroma, texture, and taste, thereby increasing the product's appeal and selling value. This study aims to analyze the effect of the type of liquid used on the organoleptic quality of mochi. The study was conducted using a quantitative approach through an experimental method using a one-factor completely randomized design (CRD) with three replications. The study sample consisted of 30 untrained panelists selected through a total sampling technique from among students of the Culinary Arts Study Program, Padang State University. The four types of liquids used for treatment were water, soy milk, coconut milk, and coconut water. Assessment was carried out using an organoleptic test with a 7-point hedonic scale, covering five aspects: color, aroma, texture, taste, and overall acceptability. Data were analyzed using a one-way ANOVA test to determine the significance of differences between treatments. The results showed that mochi with coconut water scored the highest in color (5.88), texture (6.39), flavor (6.07), and overall acceptability (5.88), while the highest aroma was obtained from mochi with soy milk (6.50). Although statistical results showed no significant difference between treatments (p > 0.05), mochi with coconut water was subjectively preferred by panelists. Therefore, coconut water is recommended as an alternative liquid ingredient that has the potential to improve mochi sensory. Therefore, coconut water is recommended as an alternative liquid ingredient that has the potential to enhance the sensory qualities of mochi.

Pandu Fajar Pramudya; Marseto Marseto

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the relationship between fiscal dependence, the effectiveness of locally generated revenue (PAD), and the degree of fiscal decentralization on the Human Development Index (HDI) in four regencies on Madura Island Bangkalan, Sampang, Pamekasan, and Sumenep which have consistently reported the lowest HDI scores in East Java Province. Utilizing panel data from 2011 to 2023, the findings indicate that all regencies remain highly fiscally dependent, with fiscal dependency ratios exceeding 89%. Central government transfers dominate local budget structures, significantly limiting local fiscal autonomy. While PAD effectiveness shows notable achievements such as Pamekasan’s 136.09% realization rate its contribution to total regional revenue remains relatively low. This is reflected in the modest degree of fiscal decentralization, which ranges between 8.56% and 10.72%. Such fiscal limitations hinder the ability of local governments to invest in strategic sectors that directly impact human development, including education, healthcare, and public services. The analysis also reveals that despite effective PAD realization, its nominal value is insufficient to drive substantial improvements in HDI, especially when not supported by strengthened fiscal capacity and local economic mobilization. These findings suggest that PAD effectiveness alone does not translate into better human development outcomes without broader fiscal empowerment. Therefore, a comprehensive fiscal decentralization strategy is required one that not only enhances revenue generation but also improves budgetary governance and optimizes local economic resources. Strengthening local fiscal autonomy is essential for ensuring targeted, efficient, and equitable investment in human development sectors, ultimately fostering sustainable regional development across Madura Island.

Christin Anastasya Melati Br Nainggolan; Made Kembar Sri Budhi

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Economic growth in Bali Province is predominantly driven by the tourism, service, and agricultural sectors, which play a vital role in the region’s development and income generation. Over the 2014–2024 period, however, the province has experienced a fluctuating and generally declining growth trend, influenced by both internal and external economic dynamics. This study aims to examine the influence of unemployment, district minimum wage (Upah Minimum Kabupaten/Kota—UMK), and education on economic growth across the nine regencies and cities in Bali Province. Employing a quantitative approach with an associative research design, the study utilizes panel data that combines cross-section data (9 regencies/cities) and time-series data spanning 2014–2024, yielding a total of 99 observations. To ensure robust estimation, panel data regression analysis was conducted, with the Random Effect Model (REM) selected as the most appropriate method based on the results of the Hausman test. The empirical findings reveal that, simultaneously, unemployment, UMK, and education have a significant influence on regional economic growth in Bali. Partially, education exerts a positive and significant effect, indicating that improvements in educational attainment and quality can drive higher productivity and foster sustainable economic development. Conversely, UMK demonstrates a negative and significant impact, suggesting that increases in the minimum wage, while beneficial for workers’ welfare, may impose financial burdens on businesses—particularly small and medium-sized enterprises—thus potentially slowing economic activity. Similarly, unemployment has a negative and significant effect, underscoring its detrimental role in limiting economic output and household income. These results emphasize the need for policymakers to strike a balance between enhancing workforce welfare through wage regulations and ensuring that such measures do not hinder economic competitiveness. Furthermore, strengthening education policies, improving access to quality learning, and aligning educational outcomes with labor market demands are crucial for supporting long-term economic growth in Bali.

Syifa Nurarifah; Mulyadi Mulyadi; David Pangaribuan; Elia Rossa

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine and analyze the influence of fundamental factors represented by the current ratio, return on equity, and debt-to-equity ratio, as well as trading volume and market value added variables on the stock prices of industrial sector companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2020–2024 period. This study uses a quantitative approach with secondary data obtained from published financial reports and stock market data. The study population includes all industrial sector companies listed on the ISSI, while the sampling technique used is purposive sampling with certain criteria, resulting in 12 companies as research samples with an observation period of five years. The data analysis method used is panel data regression with the help of Eviews 13 software. The results show that partially the current ratio, debt-to-equity ratio, and trading volume have a significant effect on stock prices, indicating that the level of liquidity, capital structure, and trading activity play an important role in determining stock value in the market. Conversely, return on equity and market value added do not have a significant effect on stock prices, indicating that equity-based profitability and market value added are not always the main considerations for investors in this sector. Simultaneously, the current ratio, return on equity, debt to equity ratio, trading volume, and market value added have a significant effect on stock prices, which means that a combination of fundamental factors, market activity, and investor assessments can collectively influence stock price movements of industrial sector companies in the ISSI.  

Siti Masruroh; Benarda Benarda

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of Accounting Conservatism, Corporate Governance, and Financial Distress on Tax Aggressiveness in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. This study uses a quantitative approach with secondary data in the form of annual financial reports of sample companies. Sampling was carried out using a purposive sampling technique, resulting in 14 companies that met the research criteria with a total of 70 observations over five years. The analysis method used is panel data regression, and testing was conducted using E-Views 12 software. The main objective of this study is to determine the extent to which conservatism practices in financial reporting, corporate governance, and the company's financial condition (in the context of financial distress) can influence the company's tendency to engage in tax aggressiveness, namely efforts to minimize the tax burden legally but aggressively. The results of the study indicate that simultaneously, the three independent variables—accounting conservatism, corporate governance, and financial distress—have a significant influence on tax aggressiveness. However, only corporate governance (as proxied by institutional ownership) and financial distress were found to have a significant influence on tax aggressiveness. In contrast, accounting conservatism and corporate governance, as proxied by managerial ownership, did not show a significant influence. These findings suggest that companies with high institutional ownership tend to be better able to control aggressive tax management practices, while financial distress encourages management to seek tax efficiency measures as a survival strategy. This research contributes to the interests of regulators and stakeholders in understanding the factors influencing tax aggressiveness in vital industrial sectors such as non-cyclical consumer goods.

Rismaya Eviara; Novi Mubryarto; G.W.I Awal Habibah

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Economic growth is a factor that influences the level of poverty, considering the increasing population which means that economic needs will also increase, so additional income is needed every year. The purpose of this thesis is to determine the effect of poverty and poverty on economic growth in Jambi Province in 2019-2023. The analysis method used is the Panel Data Regression Method. The results of the study obtained that poverty has a positive and significant effect on economic growth in Jambi Province in 2019-2023, so that the hypothesis (H1) proposed by the researcher is accepted with a significance value of 0.0308 <0.05 with a t-statistic value of 2.220545. Unemployment has a positive but not significant effect on economic growth in Jambi Province in 2019-2023 in Jambi Province, so that the hypothesis (H2) proposed by the researcher is rejected with a significance value of 0.4054> 0.05 with a t-statistic value of 0.838862. Poverty (X1) and Unemployment (X2) together influence economic growth in Jambi Province in 2019-2023 in Jambi Province (Y) with a calculated F value of 2.562611 and a significant value of 0.04680 <0.05 then Ho is rejected and Ha is accepted. For this reason, the government must increase employment opportunities and the government must pay more attention to the level of poverty as well as increase economic growth. Islam hates poverty and poverty because according to Islam, economic growth, wealth is a blessing and gift from Allah SWT that must be grateful for by mankind. Poverty, poverty and economic stagnation must be eliminated so as not to endanger faith, morals and morals, even divisions in society. Increasing quality employment opportunities and reducing poverty levels are important priorities to improve the quality of life of the community and create social stability.

muzaroah, siti; subagyo, Herry; tristiarini, nila

International Journal of Management and Digital Sciences 2025 International Forum of Researchers and Lecturers

This article explains the influence of intellectual performance efficiency (MVAIC) and the moderating effect of innovation capital on company performance. The research population includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. This study used a purposive sampling method, and 18 companies meet the criteria, resulting in 108 observations. The MVAIC method was chosen because it encompasses RCE and INCE, and research on this topic in Indonesia is limited. Panel data regression was used for estimation, and Sequential Residual Centering (SRC) was applied to address multicollinearity. The study findings indicate that CEE, HCE, and SCE enhance profitability, while MVAIC, CEE, SCE, and RCE improve productivity. An important finding in this study is the moderating effect of INCE. INCE provides the appropriate environment and mechanisms to enable HC to effectively generate new ideas and improve ROA. Excessive investment in INCE can disrupt the optimization of the company's internal systems, processes, and infrastructure (SC), thereby affecting profitability. Excessive innovation priorities can divert resources from developing and maintaining strong external relationships (RC), thereby hindering productivity. The results of this study contribute to the understanding of potential trade-offs in IC investment, showing that excessive INCE can hinder financial performance derived from SC and RC. The implication, companies need to balance the allocation of IC resources to achieve holistic performance, rather than focusing solely on innovation.

Fiska Amelita; Denny Kurnia

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

This study aims to investigate the effects of liquidity, financial leverage, capital structure, and operating cash flow on financial performance, with financial distress serving as a mediating variable. The population comprises transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 37 companies. The sample includes 20 companies, with quarterly financial reports yielding 400 observations. Secondary data were employed, and purposive sampling was utilized for sample selection. The analysis was conducted using panel data analysis at a 5% significance level, facilitated by STATA Version 17 software. Mediation was tested utilizing the Sobel test with a critical value of 1.96. The results reveal that liquidity significantly impacts both financial distress and financial performance; financial leverage significantly affects both financial distress and financial performance; capital structure significantly influences financial distress but does not significantly affect financial performance; operating cash flow does not significantly impact financial distress but significantly affects financial performance. Collectively, liquidity, financial leverage, capital structure, and operating cash flow significantly influence financial distress. Furthermore, liquidity, financial leverage, capital structure, operating cash flow, and financial distress together have a significant effect on financial performance. Mediation analysis indicates that financial distress significantly mediates the relationships between liquidity, financial leverage, capital structure, and financial performance, whereas financial distress does not significantly mediate the effect of operating cash flow on financial performance. It is recommended that transportation and logistics companies listed on the IDX actively enhance liquidity, optimally manage leverage and capital structure, and strengthen operational cash flow management to minimize financial distress risk and sustain financial performance.

Putri Latifatul Azizah; Edi Murdianto; Agung Pambudi Mahaputra

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the influence of financial performance ratios—namely, the liquidity ratio (Current Ratio/CR), solvency ratio (Debt to Asset Ratio/DAR), and activity ratio (Total Asset Turnover/TATO)—on the return on assets (ROA) of companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. Employing a quantitative research approach with purposive sampling, the study focuses on automotive sector companies that met specific criteria over the observed time span. Data analysis was conducted using EViews version 13 software, and the methodology included descriptive statistics, panel data estimation, classical assumption tests, panel data regression analysis, t-tests (for partial effects), F-tests (for simultaneous effects), and coefficient of determination (R²) tests. The partial test results reveal that the liquidity ratio (CR) has a negative but statistically insignificant effect on ROA, indicating that higher liquidity does not necessarily enhance profitability. Similarly, the solvency ratio (DAR) demonstrates a negative and insignificant effect on ROA, suggesting that increased debt levels are not significantly associated with lower returns. In contrast, the activity ratio (TATO) has a positive and significant effect on ROA, implying that better asset utilization contributes positively to profitability. When tested simultaneously, the combination of CR, DAR, and TATO shows a positive and significant influence on ROA, indicating that these financial ratios collectively impact the profitability of automotive companies. These findings contribute to a deeper understanding of how internal financial indicators relate to profitability in the automotive sector and can inform management decisions and investor evaluations.

Muhammad Onto Kusumo; Gatot Nazir Ahmad; Umi Widyastuti

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines how Environmental, Social, and Governance (ESG) performance influences financial distress, incorporating cost of debt as a moderating variable. Financial distress is proxied by the Interest Coverage Ratio (ICR), reflecting a firm’s capacity to satisfy interest payments. The empirical sample consists of 655 firm-year observations of non-financial companies listed on the Indonesia Stock Exchange from 2014 to 2023. Panel regression with fixed effects and heteroskedasticity-consistent estimation (Panel EGLS with cross-section weights) is employed to analyze the data. Results indicate that ESG performance exerts a positive and statistically significant effect on ICR (β = 0.1189; p < 0.01), implying that firms with robust ESG practices are better able to service their debt and thus face lower financial distress. Additionally, the interaction term between ESG and cost of debt yields a negative and significant coefficient (β = −0.9714; p < 0.05), suggesting that elevated financing costs attenuate the beneficial impact of ESG on financial resilience. These findings are consistent with stakeholder theory, which advocates that proactive engagement with stakeholders enhances corporate stability, and trade-off theory, which underscores the necessity of balancing debt advantages against financial risk. This research contributes to the literature by demonstrating the conditional effect of cost of debt on the ESG–financial distress nexus. From a managerial perspective, the study underscores the importance of integrating ESG initiatives with cost-efficient funding strategies to mitigate financial distress risk and foster sustainable, long-term value creation.

Muhamad Dimas Pangestu; Saring Suhendro

Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of the level of implementation of accrual-based International Public Sector Accounting Standards (IPSAS) on the fiscal transparency of the central government. In addition, this study also examines the differences in the level of IPSAS implementation among OECD, non-OECD, and BRICS countries. The study sample consisted of 20 countries selected through a purposive sampling technique based on three main criteria: (1) the central government has used accrual-based financial reports, either partially or fully; (2) the country has implemented IPSAS for more than five years; and (3) the country is listed in the Open Budget Survey. This study uses panel data covering the years 2015, 2017, 2019, 2021, and 2023. The independent variable in this study is the level of implementation of accrual-based IPSAS as measured by three main indicators: commitment to accruals, accrual reporting, and accrual policies. Meanwhile, the dependent variable, fiscal transparency, is measured using the Open Budget Index score, which reflects the level of openness of the central government budget to the public. The analysis was conducted using panel data regression with a random effects model approach. The results show that the level of accrual-based IPSAS implementation has a positive effect on fiscal transparency, but this effect is not statistically significant. However, there are significant differences in the level of IPSAS implementation among OECD, non-OECD, and BRICS countries. This finding indicates that IPSAS implementation in various countries is influenced by different institutional factors and fiscal capacities, thus requiring strong institutional support to promote more effective fiscal openness.

Rian Apriesta Ramsadefa; Ilyas Yunus; Zahratul Idami

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The determination of contentious heirs at the Banda Aceh Syar'iyah Court is a legal procedure carried out when not all heirs are involved in submitting an application for determination of heirs. However, in practice, this application is still rarely submitted and is poorly understood procedurally. This study aims to analyze the Application Procedure for the Determination of Contentious Heirs applied at the Banda Aceh Syar'iyah Court and the obstacles and obstacles faced in the implementation of the Application Procedure for the Determination of Contentious Heirs at the Banda Aceh Syar'iyah Court. This research uses a type of empirical juridical research, which is research that examines law not only as a written norm but also as real behavior in judicial practice. Data were obtained from field research, interviews, and literature. Data analysis uses qualitative methods. The results of the study show that the contentious procedure includes the stages of summoning the respondent, mediation, reading of the application, answers, replicas, duplicates, proof, conclusions, and decisions by the panel of judges, as well as opening up opportunities for legal remedies such as appeals, cassation, and review. The submission of an application for the determination of heirs in a contentious manner is often constrained because the defendant refuses to participate or his whereabouts are unknown, thus hindering the court process and the fulfillment of inheritance rights.

Rafly Fachrorroji; Hermi Hermi

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the relationship between a company's value (firm value) and three key variables: environmental performance, capital structure, and management ownership. The research focuses on companies listed on the Indonesia Stock Exchange during the period from 2022 to 2024. The objective is to understand how these internal and external factors contribute to shaping a company’s market valuation and overall financial health. Using a panel data regression analysis with a fixed effect model, the study provides empirical evidence based on secondary data drawn from company financial reports and sustainability disclosures. The results indicate that capital structure, measured by the proportion of debt to equity, has a significant negative impact on firm value. In contrast, both environmental performance and the proportion of shares owned by management have a positive and significant effect on firm value. These findings suggest that while excessive debt may erode investor confidence and reduce a firm's valuation, strong environmental commitments and management ownership foster positive perceptions in the eyes of stakeholders, including investors and customers. Theoretically, this research supports stakeholder and agency theories by highlighting how internal governance and ethical responsibility play a role in corporate success. Pragmatically, the results offer important insights for companies, especially in emerging markets like Indonesia, to align sustainability and ownership strategies with financial management to boost firm value. Companies are encouraged to optimize their capital structures, strengthen their environmental reporting practices, and promote management ownership as a way to align interests and enhance long-term performance. Overall, this study contributes to the literature on corporate governance and sustainability by providing current, context-specific evidence relevant to stakeholders in the Indonesian capital market.

Ellena Talitha Philotheon; Asrul Bahar; Nugrahani Astuti; Ila Huda Puspita Dewi

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Xiao Long Bao is known for its uniqueness in serving soup inside dumplings. This study aims to: 1) determine the effect of the addition of mussels and the proportion of chicken: mocaf  flour on the level of xiao long bao's preference; 2) determine the interaction between the addition of mussels and the proportion of chicken: mocaf  flour on  the level of xiao long bao's preference; 3) determine the nutritional content of xiao long bao with the addition of mussels and the proportion of chicken: mocaf flourbest. The research method used was in the form of a preference test with 50 panelists. Data analysis was carried out using the two way anova test and the Duncan test. The best Xiao long bao will be tested for its nutrient content in laboratory tests. The results of the study showed that: 1) products with the addition of 15% mussels and chicken proportions: mocaf  flour of 90%:10% is preferred based on color, aroma, texture taste and chewiness; 2) the interaction of the addition of mussels and the proportion of chicken: mocaf  flour has a real effect on the finished color, aroma, taste, and texture of xiao long bao, but it does not have a real effect on the finished result of xiao long bao's chewiness; 3) The results of the Xiao Long Bao laboratory test with the addition of 15% mussels and the proportion of chicken: Mocaf flour 90%:10% has a carbohydrate content of 51.12%, protein 7.85%, fat 3.82%, and calcium 185.20%.

Nabila Nur Mustafa; Zuhriati A. Djailani; Niniek Pratiwi

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2025 Asosiasi Riset Ilmu Teknik Indonesia

Gorontalo Province is an area with a high level of disaster vulnerability, both from hydrometeorological disasters such as floods and landslides, as well as geological disasters such as earthquakes. This condition requires an integrated, modern, and sustainable disaster training facility. Unfortunately, until now Gorontalo does not have a representative disaster management education and training center to support community preparedness. This research aims to design a Disaster Management Education and Training Center that not only functions as an education and simulation place, but also integrates green architecture principles to create an environmentally friendly and energy-efficient learning environment. The method used is qualitative descriptive with primary data collection through observation, interviews with stakeholders, and field documentation. Secondary data were obtained from literature studies, disaster architectural precedents, and spatial planning regulatory studies. The design site was chosen in Limboto District with considerations of accessibility, development potential, and geographical conditions. Analysis is carried out on spatial, functional, and climatological aspects to produce an optimal zoning concept and the orientation of building masses according to the tropical climate. The design results show that an area of 19,371 m² can accommodate all space needs with the utilization of KDB of 25.4%. The application of green architecture is realized through the use of environmentally friendly local materials, natural lighting, cross ventilation, solar panels, and rainwater management systems. The simulation facilities for floods, landslides, earthquakes, and fires are designed based on experiential learning so that participants can experience disaster scenarios firsthand. This design is expected to be a model of sustainable tropical disaster architecture, replicate in other disaster-prone areas, and encourage the creation of a disaster-aware culture. This research also opens up further research opportunities related to energy performance evaluation and the application of digital technology in disaster education.

Olliviya Tri Hermanda; Andi Saputra; Fajar Muhammad Hasbi; Aidil Fitriansyah; Misfi Laili Rohmi

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the influence of the Gini Ratio, Human Development Index (HDI), and Labor Force Participation Rate (LFPR) on the open unemployment rate in Lampung Province during the 2019–2023 period. The method used in the analysis is a fixed effect model approach with panel data regression, based on secondary data obtained from the Central Statistics Agency (BPS) of Lampung Province. The results of the partial test (t-test) indicate that the three independent variables—the Gini ratio, HDI, and LFPR—do not have a significant effect individually on the open unemployment rate in the region. However, the adjusted coefficient of determination (adjusted R²) value of 88.95% indicates that the model can explain almost all the variation that occurs in the open unemployment rate. This shows that although these variables are statistically insignificant in the model, theoretically they still have an important role in explaining unemployment dynamics in Lampung, along with other factors not yet included in the model. This research provides a strong basis for further analysis in formulating unemployment reduction policies, particularly in regions with economic and social characteristics such as Lampung. Recommendations from this study point to the need for a more comprehensive policy approach that considers other macroeconomic variables such as investment, industrial sector growth, and the quality of education and job training to effectively and sustainably reduce unemployment at the regional level.

Alfin Nur Adiningsih; Nuraeni, Indah; Ramadhan, Gumintang Ratna

Jurnal ilmu Kesehatan Umum 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Number of vegetarians in Indonesia is rising. This increase may be attributed to improvement of people knowledge regarding health benefits of high fiber plant-based diet especially to reducing the risks of degenerative diseases. However, high fiber plant-based food especially mushroom-based food that being accepted by majority of panelists are limited to oyster and straw mushroom. Hence, the goal of this research is to get the best formula based on organoleptic and crude fiber content from Auricularia polytricha and red dragon fruit peel extract as a food for vegetarian diet. This study used experimental study with Randomized Block Design (RBC) method with two experimental factors: the concentration and volume of red dragon fruit peel extract (25 ml and 50 ml) and the proportions of wheat flour and Auricularia polytricha (30:70, 50:50, 70:30). Organoleptic test results data were analyzed using the Krusskal Wallis test and the Man-Whitney U test to test it further. The results showed that there was a significant effect of the nugget ingredient formulation on color, taste, and texture of the nuggets (p<0,05), and there was no significant effect on the aroma of the nuggets (p>0,05). The highest crude fiber content was found in nuggets with a composition of 70% Auricularia polytricha and 30% wheat flour with the addition of 50 ml red dragon fruit peel extract, which was 36.88%, and anthocyanin content of 0,99 mg/100 g. The best formula for Auricularia polytricha nuggets with the addition of red dragon fruit peel extract is J3E2 with a composition of 70% Auricularia polytricha and 30% wheat flour and the addition of 50 ml of red dragon fruit skin extract.

Adamvin Satria Dharmawan; Nurul Istiqomah; Putri Nurmawati; Misfi Laili Rohmi

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Based on data from the Central Statistics Agency (BPS) from 2021 to 2023, the crime rate in Indonesia increased by 345,510 cases. This increase indicates social problems, particularly in the economic sector. Factors such as high unemployment, high poverty rates, and low minimum wages are the main causes driving crime. When people's basic needs are not met, the potential for deviant behavior to meet their living needs tends to increase. This study aims to analyze the influence of unemployment, poverty, and the Provincial Minimum Wage (UMP) on crime rates in Indonesia, both partially and simultaneously. The study uses a quantitative approach with secondary data sources obtained from official BPS publications. The data used is panel data, namely a combination of time series (time span) and cross-section (across regions/provinces) data for the period 2021–2023. Data analysis was performed using a panel data regression model with a Fixed Effect Model (FEM) approach after undergoing the Hausman Test. The results show that partially, the three variables—unemployment, poverty, and the UMP—have a significant influence on crime rates. Simultaneous testing also showed that collectively, these three variables significantly influence the crime rate. Furthermore, the coefficient of determination (R²) test result of 93.5% indicates that unemployment, poverty, and the minimum wage (UMP) variables are able to explain most of the variation in crime rates in Indonesia during the study period, while the remaining 6.5% is influenced by other variables not included in the model. This finding emphasizes the importance of improving the economic conditions of the community through job creation, poverty alleviation, and minimum wage adjustments as preventative measures to reduce crime rates in Indonesia.

Nanda Monika Marpaung; Ni Luh Karmini

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Human Development Index (HDI) is a crucial indicator for measuring the success of human development, encompassing the dimensions of education, health, and a decent standard of living. In Bali Province, disparities in the HDI among regencies/municipalities still exist, which may hinder the overall regional economic development. This study aims to analyze the influence of Domestic Investment, Foreign Investment, and Labor both simultaneously and partially on the Human Development Index during the 2016–2023 period. The data used are secondary data obtained from the Central Statistics Agency, comprising 72 observations. The data collection method employed is the observation method, and the analysis technique used is panel data regression. The results show that (1) Domestic Investment, Foreign Investment, and Labor simultaneously have a significant effect on the Human Development Index of Bali Province, and (2) Domestic Investment partially has no significant effect on the Human Development Index of Bali Province, while Foreign Investment and Labor partially have a positive and significant effect on the Human Development Index of Bali Province.