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This study aims to analyze and determine whether or not there are differences in financial performance between cigarette sub-sector companies listed on the Indonesia Stock Exchange in 2016 - 2023. This type of research uses quantitative research with a comparative method. Sampling was carried out using the purposive sampling method and four companies were obtained. The data used in this study are secondary data using the company's annual financial reports. Hypothesis testing was carried out using the Kruskal-Wallis test for non-normally distributed data and the One-Way ANOVA test for normally distributed data. The results of the study indicate that there are significant differences between the financial performance of PT HM Sampoerna Tbk, PT Gudang Garam Tbk, PT Wismilak Inti Makmur Tbk, and PT Indonesian Tobacco Tbk as seen from the liquidity ratio (Current Ratio), solvency ratio (Debt To Asset Ratio), activity ratio (Total Asset Turn Over), and profitability ratio (Return On Asset).

According to Pathological Based Registration data in Indonesia, breast cancer ranks first with a relative frequency of 18.6%. In Central Java Province, the number of cancer cases has increased significantly over time. In 2010, there were 13,277 cases of cancer, and in 2015 this number increased to 18,954 cases. Of these, 6,899 cases were cervical cancer (35.13%), while 9,542 cases were breast cancer. One of the early detection methods of breast cancer that is easy to do independently is a breast self-examination or known as Sadari. The application of this Sadari method can help women to be more sensitive to changes in their breasts so that the risk of delays in cancer treatment can be minimized. This study aims to determine the effectiveness of the demonstration method compared to video media in increasing adolescents' motivation to practice the Sadari method. The type of research used is quasi-experimental with pre-test and post-test design. The sampling technique was carried out by purposive sampling, with research instruments in the form of questionnaires consisting of items that are favorable and unfavorable. Data analysis was carried out using univariate and bivariate methods to determine the difference in motivation between the experimental groups. The results showed that in the group of the Sadari motivation experiment with video treatment, the significance value obtained was p = 0.000. The same was also shown in the group with the demonstration treatment, with a significance value of p = 0.000. Furthermore, the results of the Mann-Whitney test showed a significant value of 0.002. Since p < 0.05 (p = 0.002), it can be concluded that there is a significant difference in Sadari motivation between the video group and the demonstration. The average motivation score of the demonstration group (36.00) was higher than that of the video group (25.00), so the demonstration method was stated to be more effective in increasing Sadari's motivation.

This study aims to analyze the efficiency and effectiveness of the use of mandatory spending in the management of regional expenditure in the education sector in 35 districts/cities in Central Java Province for the 2019–2022 fiscal year. Mandatory spending is an obligation to allocate at least 20% of the APBD for education, as regulated in national regulations. Efficiency is measured by the Data Envelope Analysis (DEA) method using an output-oriented approach and Variable Return to Scale (VRS) assumptions, where an area is said to be efficient if its efficiency score = 1. Meanwhile, effectiveness is assessed based on the comparison of output and outcomes, and is said to be effective when it reaches a percentage of 90–100%. The results show that there is a disparity between regions. Only Klaten Regency and Semarang City have shown perfect efficiency for four consecutive years. However, none of the areas achieved perfect effectiveness throughout the study period. The COVID-19 pandemic has also affected the dynamics of education budget realization, which has an impact on achieving efficiency and effectiveness. These findings provide strategic implications for local governments in developing education budget policies that are more optimal and oriented towards improving the quality of human resources.  

This study aims to analyze the comparison of financial performance based on the liquidity, solvency, and profitability ratios of animal feed sub-sector companies listed on the IDX in 2018-2023. This study uses comparative research and is included in quantitative research. The sampling technique was carried out using the Purposive Sampling technique. The results of this study indicate a significant difference in the financial performance of animal feed sub-sector companies listed on the IDX with stock codes CPIN, CPRO, JPFA, MAIN, and SIPD based on the liquidity ratio (CR), solvency (DER), and profitability (ROA). The results of this study are expected to provide a reference for related companies to improve their respective financial performance, especially for those whose values ​​are below or above the industry average and can be used as a consideration for prospective investors.

This study aims to affirm the construct validity of Islamic moderation based on the tafsir of Ulul Albab through an empirical comparison between Indonesia and Syria in responding to the social polarization that divides contemporary societies. Through a comprehensive meta-analysis of 847 journal articles indexed in Scopus, Web of Science, and PsycINFO published between 2015 and 2024, the researchers examined data from 15,428 Indonesian respondents and 12,736 Syrian respondents, integrating cross-cultural quantitative findings within a rigorous statistical framework. The results of the confirmatory factor analysis demonstrated model fit (χ²/df = 2.184; CFI = 0.947; TLI = 0.932; RMSEA = 0.041), while convergent validity indicated an AVE of 0.563 in Indonesia and 0.589 in Syria, with composite reliability values of 0.891 and 0.876 respectively, underscoring the internal consistency of the instrument. Cross-national invariance testing revealed statistically significant differences (Δχ² = 47.23; p < 0.001), with the mean score of Islamic moderation in Indonesia (M = 4.12; SD = 0.67) surpassing that of Syria (M = 3.84; SD = 0.78), indicating that distinctive sociohistorical contexts influence the implementation of moderative values. Furthermore, Islamic moderation functioned as a partial mediator of the relationship between religious literacy and social tolerance (β = 0.342; p < 0.001 for Indonesia; β = 0.287; p < 0.001 for Syria), thereby enriching Pargament's (2011) findings on religious coping and Durrheim et al.'s (2016) work on intergroup prejudice. The findings reveal that Islamic moderation encompasses cognitive, affective, and behavioral dimensions that are theoretically distinct from generic notions of tolerance, affirming the importance of the Ulul Albab approach in addressing socio-religious tensions. Lastly, the novelty of this research lies in the development of a tailored instrument that synthesizes values derived from the tafsir of Ulul Albab, going beyond conventional tolerance scales and offering a more nuanced assessment of the moderative capacity of Muslims in both countries.

This classroom action research aims to improve students' memory in learning the "Degree of Comparison" material by implementing the Numbered Head Together cooperative model. The study was conducted at SMAN 2 Pamekasan with 34 students of class XI-C1 as subjects. The research was carried out in two cycles consisting of planning, action, observation, and reflection. Data were collected through observation, test, and documentation. The indicators measured included two cognitive aspects, namely: (1) ability to recall comparative and superlative structures, task completion accuracy, cooperation in group work, and adherence to instructions. The results showed a significant increase in students' memory levels. At the pre-cycle stage, only 11.8% of students were in the high category, in cycle I increased to 44.1%, and in cycle II reached 73.5%. This proves that the NHT model is effective in improving students' memory and understanding of English grammar topics and is expected to develop collaborative learning.

An unhealthy lifestyle can increase the risk of blood vessel damage, heart disease, and hypertension, as well as increase Mean Arterial Pressure (MAP). Objective: This study aims to determine the relationship between lifestyle and Mean Arterial Pressure (MAP) in elderly hypertensive patients based on transcultural nursing at the Rawalele Community Health Center. Method: This study is a correlational analytic study using the Spearman Rank research design. The sampling method used in this study was purposive sampling. The total sample size was 157 respondents. The research instruments used were a lifestyle questionnaire and a digital sphygmomanometer. The Spearman Rank test results obtained a p-value of 0.000. Results: Based on the results of this study, it can be concluded that there is a relationship between lifestyle and Mean Arterial Pressure (MAP) in elderly hypertensive patients based on transcultural nursing at the Rawalele Community Health Center. With a p-value <0.05, it can be said that the variables are significantly correlated or related. This study is expected to provide a comparison for future researchers in educating and understanding lifestyle factors that can influence Mean Arterial Pressure (MAP) in elderly hypertensive patients.

Corporate Social Responsibility (CSR) has evolved from a voluntary initiative into a legal obligation in many countries, including Indonesia and India. This study aims to analyze and compare the CSR regulations between the two countries, focusing on legal foundations, scope of implementation, corporate obligations, and the effectiveness of enforcement. In Indonesia, CSR is regulated under Law No. 40 of 2007 on Limited Liability Companies and Law No. 25 of 2007 on Capital Investment, which mandate companies operating in the natural resource sector to carry out social and environmental responsibilities. Meanwhile, in India, CSR obligations are more broadly applied through the Companies Act 2013, which requires companies meeting specific financial criteria to allocate at least 2% of their average net profits towards CSR activities. The results of this study indicate that CSR regulation in India is more structured and comprehensive compared to Indonesia, particularly in terms of reporting mechanisms, monitoring, and legal sanctions. This comparison provides valuable insight for developing a more effective and equitable CSR regulatory model that benefits society, corporations, and the state.

The training on photovoltaic cell implementation at At-Taubah Islamic Boarding School, Tirtamulya, Karawang, aimed to enhance the students’ productivity through mastery of renewable energy technologies. This training was conducted as an empowerment initiative to enable students to independently apply photovoltaic cell technology to meet energy needs within the boarding school environment, while also equipping them with entrepreneurial skills in the renewable energy sector. The training methods included the delivery of basic material on photovoltaic cells, hands-on practice in assembling small-scale solar panels, and simulations of their use for lighting and simple equipment within the school. The results showed an 85% increase in students’ understanding of the working principles of photovoltaic cells, based on pre-test and post-test comparisons, along with improved skills in installing basic solar panel systems. Moreover, the training fostered student interest in developing solar panel installation and maintenance services within the surrounding community. Thus, this program contributed to enhancing the students' productivity and self-reliance while promoting clean energy utilization within the pesantren community.

Plastic bottle waste is a leftover material that is no longer used from human activities. Flower bouquet has become one of the necessities, especially for teenagers to adults. Comparison of the price of a bouquet of real flowers and artificial flowers is quite expensive, making a bouquet of flowers from plastic bottle waste a new innovation. The purpose of this study was to determine the process of making a flower bouquet, determine product validation, determine the public acceptance of the product, and determine the comparison of the price of production costs of a flower bouquet of plastic bottle waste, real flowers, and artificial flowers. This research uses the methods of observation, literature, experimentation, documentation, interviews, and questionnaires. The process of making a bouquet consists of the preparation of tools and materials, and manufacturing steps starting from bottle selection, bottle cleaning, bottle formation according to flower patterns, pattern assembly, application of color paint, glitter, and clear paint. Making a flower bouquet from plastic bottle waste was carried out through three experiments. The results of the validation test to 3 expert validators based on the assessment of shape, color, appearance, circuit patterns, and color combinations that obtained decent results were the products in the third experiment with a score of 15. The results of the public test to 34 respondents on the public acceptance of the products in the third experiment based on aspects of shape, color, appearance, circuit patterns, and color combinations were very like (score 3). So that the product in the third experiment was accepted by the community. So that the product in the third experiment is accepted by the public and has the potential to become a business opportunity. We recommend that craftsmen streamline time in the manufacturing process and use gloves to avoid droplets of wax glue and cuts due to cutters or sharp bottle parts.

Land transportation infrastructure is an important component in supporting public mobility and national economic growth. This research aims to compare the management of land transportation infrastructure in Indonesia and Japan by highlighting the differences in strategies, policies, and innovations implemented in each country. The method used is a literature study with a qualitative approach that examines policy documents, institutional reports, and previous research. The results show that Japan has built an integrated and efficient land transportation system through long-term planning and high-tech support, while Indonesia still faces challenges in infrastructure equity, governance, and rapid urbanization. However, Indonesia is starting to show progress through national strategic projects, service digitization, and technological cooperation with Japan. The implication of this study confirms that improving the quality of governance, fairer distribution of infrastructure investment, and integration of technology in the transportation system are not only important, but are key prerequisites for Indonesia to realize an efficient, inclusive, and sustainable transportation system. In addition, lessons learned from Japanese practices show that collaboration among stakeholders, regular evaluation of policies, and long-term planning need to be part of the land transportation reform framework in Indonesia.

Dengue Fever (DF) continues to be a major public health threat in Indonesia, especially in urban areas with high population density, such as Purwokerto City. This study aims to develop a predictive model to identify high-risk areas for DF outbreaks by integrating Machine Learning (ML) algorithms and Geographic Information Systems (GIS). The research utilizes historical dengue case data, meteorological parameters (rainfall, temperature, humidity), and population density as predictive variables. Three ML classification algorithms—Naïve Bayes, Logistic Regression, and Support Vector Machine (SVM)—were implemented to develop risk prediction models. Extensive data preprocessing, feature selection, and spatial integration were applied to ensure model robustness. The results show that the SVM model outperformed other methods, achieving the highest accuracy, precision, recall, and F1-score in classifying dengue risk zones. Risk maps generated through GIS visualization successfully identify priority areas for targeted interventions. The novelty of this research lies in the combination of local epidemiological data, multi-algorithm comparison, and geospatial mapping to improve early warning systems for DF in Purwokerto. This integrated approach is expected to support more effective prevention strategies and enhance public health preparedness.

Taxation contributes to national development, and Indonesia has responded to global dynamics by introducing Indonesia Core Tax, a digital system designed to improve tax transparency and compliance. Although Indonesia has adopted various digital systems such as e-Faktur and e-Invoicing, it still faces implementation challenges, while Malaysia is more advanced with its integrated and phased API-based e-Invois system. This study examines taxation policy within the framework of Indonesia Core Tax, focusing on the legal aspects of e-Invoicing implementation as part of the digital transformation of tax administration. The analysis covers the hierarchy and functions of legislation, from laws and regulations to Minister of Finance regulations (PMK) and technical regulations of the Directorate General of Taxes (DJP). This study uses a normative legal research method with a legislative approach and a comparative approach to compare Indonesia's digital taxation system with Malaysia's, covering legal structure, legal substance, and legal culture. The results of the study show that although Indonesia has a fairly complete digital legal framework, the implementation of the e-Invoicing system still faces challenges in terms of regulatory consistency and technological readiness. In contrast, Malaysia has already implemented a mandatory and centralized API-based e-Invoice system through a clearance model approach. This study recommends harmonizing digitalization policies in taxation and strengthening the legal system as strategic steps toward more effective and adaptive tax administration.

Poultry agribusiness is a sector that has great opportunities for entrepreneurs, especially because of the increasing public need for animal protein. Fresh poultry products such as carcass meat and eggs need to be further processed to increase added value. MSMEs based on processed poultry products are increasingly developing, especially in the culinary sector which presents food innovations made from chicken such as chicken satay, crispy chicken and dimsum. This research focuses on analyzing the business feasibility of three processed chicken products in MSMEs in the Kediri area. Kediri has the potential to produce broiler chicken meat that meets local needs. The method used in this research is analysis of costs, revenues, profits, BEP (Break Even Point), and R/C Ratio. Costs consist of fixed and variable costs, with total costs calculated using the formula TC = FC + VC. Revenue is calculated based on production quantities and selling prices (TR = P × Q). Profit is obtained from the difference between revenue and total costs (π = TR - TC). BEP is used to determine the break-even point, both in terms of production price and production volume. Meanwhile, the R/C Ratio is used to measure business feasibility, with the R/C criteria > 1 indicating that the business is profitable. This research hoped that MSMEs in Kediri can understand the importance of calculating business feasibility to increase the competitiveness and sustainability of their business in the chicken meat processing industry.

Sterilization occupies a fundamental position in the domain of dentistry, ensuring that the instruments utilized are entirely devoid of pathogenic microorganisms. An autoclave sterilization apparatus employing the dry heat technique, based on the Arduino Uno platform, is essential in providing a robust and effective methodology for the sterilization of dental instruments. The hardware configuration is comprised of a heating element, a temperature sensor, and a control system that is meticulously designed to uphold temperature with precision and reliability. The sterilization of dental instruments is imperative for upholding hygiene standards and averting cross-contamination. The primary aim of this research is to devise a sterilization device that is both efficient and effective through the implementation of the dry heat method, which is regarded as safer in comparison to traditional steam-based techniques. The architecture of this autoclave incorporates an Arduino Uno microcontroller as the central controller of the system, which autonomously regulates the temperature and duration of the sterilization cycle. The temperature sensor and heating element are systematically interconnected to maintain the temperature within the optimal range (100-150°C), which is critical for effective dry heat sterilization. Furthermore, a user-friendly interface has been integrated to facilitate the oversight of the sterilization process. This apparatus is adept at executing the sterilization procedure efficiently within a reduced timeframe, without compromising the integrity of the sterilization results. The system provides enhanced control and can be tailored to meet specific user requirements, thereby positioning it as an ideal solution for cost-sensitive dental clinics. This innovation is expected to significantly elevate hygiene standards within dental practices and may stimulate considerable advancements in the healthcare sector.

Hyperlipidemia is a condition in which lipid levels in the bloodstream (plasma) experience an imbalance in lipid levels, although it does not show severe symptoms but can trigger various serious diseases. Statins are used as the main therapy for antidyslipidemia, but with long-term use, statins cause various side effects such as muscle pain, muscle disorders and muscle discomfort. Indonesia has a variety of plants that have benefits for lowering blood cholesterol levels. To determine the potential of metabolite compounds contained in several plants as HMG-COA Reductase inhibitors, research can be carried out using molecular docking. The purpose of this literature study is to determine the comparison of compounds that have HMG-COA Reductase inhibitor inhibitor activity. The method used in compiling this literature study is from various national and international scientific articles published in the period 2020-2025. The natural compounds that have been studied have significant inhibitory activity against the HMG-CoA Reductase enzyme, namely from the 10 plants studied, Rhodomyrtus tomentosa has the best activity in inhibiting the HMG-CoA Reductase enzyme with an Affinity of the Binding value of -11.4 so that it has the potential to be further developed as a natural anti-cholesterol drug.

Abstract. The environment is not merely a legal object, but rather a living space for humans that is intertwined with the continuity of life itself. In this context, the criminalization of environmental crimes must be understood as an effort to uphold substantive justice, not merely the fulfillment of legal procedures. This article examines the comparison between the 2023 Criminal Code and Law No. 32 of 2009 (Environmental Protection and Management Law), as well as the alignment of both in responding to ecological crimes. With a normative juridical approach and philosophical analysis, a tension was found between the formalistic approach in the Criminal Code and the ecological approach in the Environmental Protection and Management Law. This inconsistency has the potential to obscure the substance of environmental justice. Therefore, a renewal of the penal paradigm that favors the intrinsic value of nature and the principle of sustainability is necessary. Abstrak. Lingkungan hidup bukan sekadar objek hukum, melainkan ruang hidup manusia yang menyatu dengan keberlangsungan kehidupan itu sendiri. Dalam konteks ini, kriminalisasi tindak pidana lingkungan harus dimaknai sebagai upaya menegakkan keadilan substantif, bukan semata pemenuhan prosedur hukum. Artikel ini mengkaji perbandingan antara KUHP 2023 dan UU No. 32 Tahun 2009 (UU PPLH), serta menelaah keselarasan keduanya dalam merespons kejahatan ekologis. Dengan pendekatan yuridis normatif dan analisis filosofis, ditemukan adanya ketegangan antara pendekatan formalistik dalam KUHP dan pendekatan ekologis dalam UU PPLH. Ketidaksinambungan ini berpotensi mengaburkan substansi keadilan lingkungan. Oleh karena itu, diperlukan pembaruan paradigma pemidanaan yang berpihak pada nilai intrinsik alam dan prinsip keberlanjutan.

Manual collection of vehicle license plates is often inefficient and prone to errors, so an automatic identification system is needed. This research aims to implement and evaluate the performance of a license plate character detection system, focusing on the accuracy comparison between black and white base plates in Indonesia. The method used is Optical Character Recognition (OCR) with image preprocessing workflow including Grayscale, Gaussian Blur, and edge detection implemented in Google Colab. The system was tested using 100 primary data samples consisting of 50 black base plates and 50 white base plates. The findings showed that the system achieved a combined average accuracy of 84.36%. Specifically, it was found that the accuracy on the black base plate (85.40%) was slightly superior to that on the white base plate (83.32%). The implication of this study is that the change in license plate standards has a measurable technical impact on the ANPR system, where the findings can serve as a foundation for developers to calibrate the system to be reliable on both plate types during the transition period.

This study aims to analyze the comparison of solvency levels and claim payment abilities between two general insurance companies in Indonesia, PT Asuransi Dayin Mitra Tbk (ASDM) and PT Asuransi Jasa Tania Tbk (ASJT), considering the macroeconomic conditions in 2023. The methods used are qualitative and quantitative comparative analyses based on the audited financial statements and annual reports of both companies, as well as a review of macroeconomic data from official sources. The findings indicate that ASDM and ASJT managed to achieve positive performance despite economic challenges, with ASJT recording higher growth in premiums and net income. Both companies maintained solvency ratios above regulatory thresholds and controlled claims ratios. Business strategy adaptation, sound governance, and effective risk management contributed to these achievements. Macroeconomic factors such as inflation, interest rates, and exchange rates were found to influence the performance of both companies, with varying levels of sensitivity depending on their market segment focus. These findings provide valuable insights into the dynamics of the insurance business in Indonesia and highlight opportunities and challenges that industry stakeholders need to anticipate..

This study attempts to understand how industrial development strategies are closely related to other economic sectors. Like building a house, industrialization is an important foundation country or region's economy, from relying on agriculture to focusing more on industry. Like an ecosystem, each sector needs and influences each other. Emphasizing the importance of cooperation between sectors, such as farmers who provide raw materials for the food industry, or technology companies that create innovations to increase industrial efficiency. In addition, economic diversification, namely developing various types of industries, is also important so that the economy does not rely too much on one sector. Through comparisons between countries, this study good economic Like an orchestra, each sector must play harmoniously to create a beautiful economic melody.