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Manufacturing companies in the textile and garment sector play an important role in the national economy, contributing to global development every year, creating jobs and encouraging domestic and foreign investment. However, the influence of globalization triggered by the influence of internal and external parties can cause many companies to experience financial difficulties. So researchers are interested in conducting research using secondary data in the form of annual financial reports. This study aims to evaluate financial ratios related to the company's financial distress conditions and identify factors causing financial difficulties in companies in the textile and garment sector listed on the Indonesia Stock Exchange in 2022-2023. This study uses the Springate (S-Score) method and logistic regression analysis with the results of the analysis showing that liquidity has a significant negative effect on financial distress, leverage has a positive insignificant effect on financial distress, and profitability has a significant negative effect on financial distress, and activity has a positive insignificant effect on financial distress.

This study aims to analyze the impact of marketing mix elements on visitor satisfaction at Papuma Beach in Jember, with a focus on Generation Z as the primary target. The marketing mix examined includes word-of-mouth promotion, location, entrance ticket prices, products and services, and available facilities. This research employs a quantitative approach using multiple linear regression analysis, along with partial and simultaneous tests to measure the influence of independent variables on visitor satisfaction. Data were collected through questionnaires distributed to 100 Generation Z respondents, as well as observations and interviews. The findings indicate that, partially, word-of-mouth promotion, location, and facilities do not significantly affect visitor satisfaction. However, ticket prices and the quality of products and services at Papuma Beach significantly influence visitor satisfaction. Simultaneously, the marketing mix affects Generation Z visitor satisfaction with a contribution of 73.5%. The main factors determining visitor satisfaction are the natural beauty, appropriate ticket pricing, and the quality of services provided. This study recommends that Papuma Beach management pay closer attention to marketing strategies aligned with Generation Z preferences and enhance the attraction of the tourist site through service innovations and facility improvements.

The purpose of this study is to determine how the financial performance (Y) of transportation and logistics companies listed on the Indonesia Stock Exchange during the 2020-2023 period correlates with liquidity (X1) and solvency (X2) ratios. This research utilizes multiple linear analysis methods with secondary data and SPSS tools. The population consists of 37 companies, with 10 companies as research samples. The analysis results show that the liquidity ratio (X1) does not significantly affect the financial performance (Y) of transportation and logistics companies listed on the Indonesia Stock Exchange; the t-test probability value for this ratio is 0.078, greater than 0.05. In the same way, the t-test for the solvency ratio found a probability value of 0.259, which is also greater than 0.05, indicating that the solvency ratio also does not affect financial performance (Y). On the other hand, the f test value is 0.141, which is also greater than 0.05. Overall, the financial performance (Y) of transportation and logistics companies listed on the Indonesia Stock Exchange is not significantly affected by the liquidity ratio (X1) and solvency ratio (X2) variables. From these results, it can be concluded that only ten percent of financial performance is influenced by solvency and liquidity ratios. Other factors not considered in this study affect the other ninety percent.  

The purpose of this study is to assess how the Financial Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) has improved the quality of financial statements of businesses in Lakarsantri Sub-district. Using a survey-based quantitative research methodology, information was collected from 40 MSME respondents through questionnaires. Partial Least Square (PLS) analysis was conducted on the data using WarpPLS software version 8.0. The results show that the implementation of SAK EMKM significantly improves the readability, consistency, accuracy, and conformity with accounting standards of MSME financial statements. The results suggest that the application of correct accounting principles can improve the financial transparency and accountability of MSMEs by having a favorable impact on the quality of their financial statements. This study also shows that to support MSMEs' access to financial resources and foster sustainable local economic growth, it is necessary to continue promoting the understanding and application of SAK EMKM. This study also provides strong empirical support for the importance of applying sound accounting principles to produce reliable and quality financial statements.

This study aims to determine the effect of company reputation, compensation and work environment on interest in applying for a job for at Pt Katolec Indonesia. Respondents to this study were 94 people (population 123 people) Pelita Bangsa students majoring in management class of 2019. This type of research is quantitative and data processing techniques use SPSS version 26.The results of this study indicate that the company's reputation variable has a significant positive effect on the intention to apply variable with a regression coefficient value of 0.319 or 31.9%, the compensation variable has a significant positive effect on the interest in applying variable with a regression coefficient value of 0.256 or 25.6 % while the work environment variable has a significant negative effect on the interest in applying variable with a regression coefficient of -0.109 or -10.9%.

MSMEs are a major component of a country's economy. The large contribution of MSMEs to economic development in Indonesia requires MSME players to keep trying and always be ready to compete with other MSMEs. This study aims to determine the effect of financial literacy, digital payments, use of e-commerce and accounting information systems on the business performance of culinary MSMEs in the city of Semarang. The population of this study amounted to 98 culinary MSMEs, sampling using purposive sampling method with the criteria of using digital payments, using e-commerce and accounting information systems. The data was analyzed using multiple linear regression analysis with JASP software. The results of this study indicate that the variables of e-commerce usage and accounting information systems have a positive and significant impact on business performance, so that any increase in these variables will improve MSME business performance. The financial literacy variable has a positive and insignificant effect on business performance, so it is necessary to increase the financial literacy of business actors. Meanwhile, the digital payment variable has a negative and insignificant impact on business performance, indicating a lack of understanding of MSME actors and consumers of the use of digital payments.  

The use of technology in the digitalization era is increasingly important in aspects of human life, one of which is in the field of accounting and business. Efficiency in the financial reporting process and accounting digitalization are important factors in influencing the accuracy of financial statements. This study aims to examine the effect of the efficiency of the financial reporting process mediated by accounting digitization on the accuracy of MSME financial reports in Semarang City. This study uses a quantitative approach with data collected through questionnaires from MSMEs in Semarang City. The population of this study amounted to 123 incorporated MSMEs and the research sample was MSMEs that had digitized their financial records (purposive sampling method), totaling 94 MSMEs in Semarang City. The results showed that the efficiency of the financial reporting process has a positive impact on accounting digitalization. However, the efficiency of the financial reporting process does not have a significant impact on the accuracy of MSME financial reports. Meanwhile, accounting digitalization has a positive impact on the accuracy of MSME financial statements.

This study analyzes the influence of Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. Using a quantitative approach with a survey design, data was collected through a questionnaire distributed to 30 employees. Data analysis using simple linear regression showed a regression coefficient of 0.75. These results indicate that there is a positive and significant influence between Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. An increase in training intensity is associated with an increase in work productivity. These findings support the importance of investing in Employee Training and Employee Development to improve performance and efficiency in companies. Therefore, it is recommended that the management of Sinar Maju Indonesia Company continue and even improve its Employee Training and Employee Development programs to maximize their potential and achieve the company's goals. This research contributes to the development of human resources in the industrial sector and can be a reference for future research.

The aim of this research is to show how to maintain the existence of the sharia accounting profession in the era of industrial revolution 5.0 in Indonesia. The research method is qualitative with the type of literature study. The results of the research are that strategies for maintaining the existence of the sharia accounting profession in the era of the industrial revolution 5.0 in Indonesia can still be maintained in various ways, namely: (1) Designing assignments that are non-routine and unstructured, where the performance of judgment and wisdom really requires a mindset. humans and special skills that can only be done by humans and cannot be done by technology such as robots or other technological tools; (2) Using Technical Skills and Ethics (TEQ) by understanding relevant technology and acting with ethics and a sense of responsibility not only to stakeholders in the world but to Allah SWT in the afterlife; (3) The duties of sharia accountants as supervisors of sharia-based industries provide great opportunities for sharia accountants to maintain their existence (4). There is no need to worry about the impending threat of industrial revolution 5.0 in the sharia accounting profession because technological developments cannot be prevented. However, what must be done is to adapt and improve the quality of accounting education by providing services both virtual and conventional and (5) Technology will never be able to replace the role of ethics and Islamic religious values ​​and principles in business concepts or transactions based on Islamic sharia.

Micro, Small, and Medium Enterprises (MSMEs) are an essential component of Indonesia's economic framework. MSMEs need to improve their business performance stability to maintain economic stability. This research aims to determine the influence of accounting information systems, financial literacy, and management accounting practices on MSME business performance in the city of Semarang. The population of this research is 187 MSMEs, with a sample of 100 MSMEs that have more than 5 employees (purposive sampling method). The findings show that the variables SIA (Accounting Information System) and PAM (Management Accounting Practices) have a significant positive impact on KB (Business Performance), indicating that any increase in these variables will enhance MSME business performance. Conversely, the LK (Financial Literacy) variable has a negative and insignificant impact on KB, indicating that many MSMEs do not fully understand financial literacy in terms of knowledge and benefits. However, LK and SIA have a significant positive impact on PAM, demonstrating that optimal PAM implementation supports MSME business performance. There is a significant positive indirect effect of LK and SIA on PAM and KB, highlighting the importance of financial literacy and accounting information systems in improving MSME business performance.  

Blood pressure is a crucial factor in the circulatory system of the human body. It refers to the amount of force exerted by the blood on the inner walls of the arteries when it is pumped throughout the circulatory system. Blood pressure can be measured using a device known as a digital sphygmomanometer, which determines systolic pressure, diastolic pressure, and beats per minute (BPM) of the human heart. As technology evolves, the digital sphygmomanometer has been enhanced with features such as the Internet of Things (IoT). IoT in healthcare refers to the use of information technology to enable remote health monitoring by healthcare professionals. A digital sphygmomanometer equipped with IoT facilitates the exchange of diagnostic information, treatment decisions, and prevention of diseases and injuries. This IoT-based digital sphygmomanometer is designed using the ESP32 microcontroller. A DC motor is used to apply pressure to the cuff, and a solenoid valve is used to release air from the cuff. The MPX5700AP sensor detects systolic and diastolic blood pressure, as well as BPM. The system also includes a motor driver to control the DC motor and solenoid, a Nextion LCD display to show blood pressure results, and a web server to display and store measurement data. The percentage of measurement error for systolic pressure ranges from the smallest error of 3% to the highest error of 25%. For diastolic pressure, the error ranges from 4% to 36%. As for BPM, the smallest error recorded is 13.6%, and the highest is 70.2%. This device helps patients monitor their systolic pressure, diastolic pressure, and BPM, with results saved and monitored through a database system.

Understanding electric motors and transformers is crucial in the field of electrical power engineering education. To enhance practical learning, a trainer was designed for single-phase AC motors, incorporating an Earth Leakage Circuit Breaker (ELCB) safety system to prevent electric current leakage, which could pose a risk during experiments. The aim of this research is to design and develop a trainer module that serves as both an interactive and safe learning tool for laboratory practicums. The trainer is equipped with a safety circuit, along with controllers such as a voltmeter, ammeter, selector switch, pushbutton, relay, and potentiometer, allowing students to understand and control various electrical parameters. The tool underwent voltage measurements and functional tests at three distinct measurement points to evaluate its performance and safety features. The results demonstrated that the trainer performed effectively, significantly enhancing students' practical understanding of electric power systems and contributing to better hands-on learning experiences in electrical engineering.

Rheumatoid arthritis (RA) is an autoimmune disease that causes chronic inflammation in the joints, causing pain, swelling, and limited movement. Heat therapy is one of the effective methods to relieve RA symptoms because it can improve blood circulation, relax muscles, and reduce joint stiffness. This study designed and analyzed an Arduino IDE-based rheumatic therapy device with two main features: a waist heater using a DC Heater and a back electrostimulator through the L298N module. The device has three operating modes (Low, Medium, High) that regulate the pulse delay to adjust the patient's comfort. An input temperature of 50°C is programmed to provide optimal warmth. The measurement results showed that the output voltage of the power supply was 4.51 V with an error of 9%, the microcontroller input was 4.98 V with an error of 0.4%, the output of the L298N driver was 23.9 V, and the input of the DC Heater was 4.98 V with an error of 0.4%. All values are within safe tolerance limits. The 15- and 25-minute temperature stability tests show a small difference between the temperature of the appliance and the thermocouple, indicating stable and accurate appliance performance. Based on the results of technical analysis and temperature testing, this rheumatic therapy tool is considered suitable for use as an alternative to non-pharmacological therapy for RA patients.

Telah banyak dibahas pada penelitian terdahulu mengenai bahan tambah atau subtitusi pada campuran aspal. Penelitian kali ini mencoba untuk substitusi maupun menambahkan plastik jenis low linear density poly ethylene (LLDPE) sebagai bahan tambah untuk campuran Asphalt Course – Binder Course (AC-BC). Plastik ditambahkan pada kadar plastik optimum terhadap nilai karakteristik marshall. Penelitian dilakukan di Laboratorium PT. Kadi Indonesia Manufaktur dengan 3 pengujian marshall. Pengujian marshall I adalah untuk mencari kadar aspal optimum tanpa tambahan plastik, diperoleh KAO untuk AC-BC sebesar 5,2%. Pengujian marshall II dilakukan untuk berat aspal optimum 100 % + % berat limbah plastik, diperoleh kadar optimum plastik sebagai bahan tambah sebesar 3%. Sementara untuk pengujian marshall III, dilakukan untuk bahan plastik sebagai subtitusi aspal yakni % berat aspal optimum + % berat limbah plastik = 100 % berat aspal optimum. Pada pengujian marshall III diperoleh kadar plastik optimum sebagai subtitusi adalah 2%. Nilai terbaik diperoleh di pengujian Marshall II (100% KAO + 3% LLDPE sebagai bahan tambah. Campuran 100% KAO + 3% LLDPE sebagai bahan tambah ini menghasilkan nilai stabilitas 1482 kg/cm2; flow 3,47 mm; VIM 4,93%; VFA 69,5% dan MQ 428 kg/mm. Seluruh nilai tersebut telah memenuhi persayaratan AC-BC yang tertuang dalam Spesifikasi Umum 2018 Revisi 2.

This study aims to analyze the reaction of the Indonesian capital market to the inauguration of President Prabowo-Gibran using the event study method. The important variables in this study are abnormal returns and trading volume activity, with the population of all companies listed in the LQ45 stock index. The observation period was 14 days. The data consists  of daily closing stock  price, daily closing price of LQ45 IHSG, daily trading volume, and the number of shares outstanding. Hypothesis testing was conducted using the non-parametric Wilcoxon Signed Rank Test, as the data is not normally distributed. The results showed that there was no significant difference in  the average abnormal return. However, a significant difference in the average trading volume activity was found between the periods before and after the presidential inauguration event.  

This study examines trends in scientific publications on digitalization from 2014 to 2024 published in Scopus-indexed journals worldwide. Data were collected from the Scopus database on October 6, 2024, at 21:56 WIB using the keywords "Digitalization" and "Public Services." A total of 593 documents were found in various categories, including titles, abstracts, and keywords. To analyze these documents, the authors employed the VOSviewer program (version 1.6.17), which enables the visualization of relationships in research data. The search analysis on document results was used to complete the data collection process, followed by detailed data analysis. The research data was analyzed through infographic mapping, which visualized research developments and document mapping on various aspects such as affiliations, countries, subject areas, and types of publications. This analysis revealed significant correlations among studies focused on the digitalization of public services. The findings show that research on the digitalization of public services from 2014 to 2024 has consistently grown year after year, with 593 published documents discussing the issue across different countries. The Russian Presidential Academy of National Economy and Public Administration emerged as the most active affiliation, publishing 14 documents on the topic. The Russian Federation ranked first in scientific publications, contributing 83 documents indexed by Scopus. In terms of subject areas, the study highlighted the growing importance of digitalization in enhancing public services globally. The VOSviewer analysis revealed strong connections among studies in this field, further emphasizing the rising global focus on digitalization in public administration and governance. These trends reflect the growing significance of digital tools and technologies in improving the efficiency and accessibility of public services worldwide, signaling an ongoing and expanding area of academic and policy interest.

Archives management plays a crucial role in ensuring the accountability of an organization, as proper management of archives can enhance transparency and operational effectiveness. Based on observations made at the Maluku Province Regional Library and Archives Office, several issues were identified within the current archiving system. One of the key problems is the lack of knowledge about proper archives management, which causes significant barriers during the archiving process. The office employs two archivists with high school and diploma (D3) education backgrounds. Although they have attended archives management training, the current system remains ineffective, which in turn affects work efficiency, particularly in the process of searching for archives. In many instances, the required archives are either difficult to locate or entirely missing. This study aims to assess the impact of archives management on work efficiency at the Maluku Province Regional Library and Archives Office. The research employs quantitative analysis with a sample size of 42 employees. Data were collected through a survey method, using a questionnaire to capture relevant information from the participants. Simple linear regression analysis conducted using SPSS 24 revealed that archives management accounts for 35% of the variance in work efficiency, while the remaining 65% is influenced by other factors. The findings suggest that effective archives management has a positive and significant impact on employee work efficiency. Based on the results, several practical implications are suggested: (1) the current archiving system should be maintained and improved for better performance, (2) training and development programs should be implemented to enhance the skills of archivists, (3) archivists should be equipped with specialized skills in archives management to improve overall efficiency, and (4) ongoing coaching and mentorship for archivists should be provided to ensure continuous improvement.

The utilization of clam shells as adsorbents has attracted considerable attention due to their ability to adsorb contaminants such as heavy metals, hazardous substances, and oil. Clam shells, which are composed mainly of calcium carbonate (CaCO₃), possess a porous structure that favors adsorption. Calcium carbonate imparts alkaline properties that neutralize acidic effluents and promote the formation of precipitates. Physical and chemical modifications can enhance the surface area and porosity of the shell, thereby enlarging the active sites for contaminant sorption. Clam shells heavy metals such as Pb, Cd, Hg, organic substances and can be used for oil spill remediation due to their hydrophobic and oleophilic properties. The calcination process converts the shells into a material that contaminants such as TSS, COD, and BOD. This utilization not only mitigates pollution but also creates opportunities for adsorbent products with economic value, especially in coastal areas where shell waste is abundant. However, this application must take into account ecological and health impacts, as overharvesting and non-environmentally friendly processing can damage the ecosystem. A sustainable approach with environmentally friendly regulations and technologies is essential to maximize the benefits of clam shells as adsorbents.  

The village government has an important role in providing direct services to the community, both administrative, social, and other services related to the daily needs of residents. The quality of public services is one of the main indicators in assessing the success of village government administration (Irawan, 2017). According to Parasuraman, Zeithaml & Berry (1988), service quality can be measured through five dimensions, known as the SERVQUAL theory, namely: Tangibles, Reliability, Responsiveness, Assurance and Empathy. This study uses a descriptive qualitative approach with a purposive sampling method. This study uses interactive data analysis according to Miles and Huberman which includes three stages: data reduction, data presentation and drawing conclusions/verification. The conclusion is that the quality of public services at the Macanputih Village Office is running quite well but not evenly distributed. The services provided by officers show good intentions and openness, but there are still some weaknesses, namely: Lack of adequate facilities and infrastructure, Delays in completing administrative services, Differences in attitudes and abilities between officers in responding to residents, and the absence of a clear service flow.

This systematic review aims to comprehensively evaluate the consequences of social marginalization on the mental health conditions of populations in Middle Eastern conflict zones, utilizing data from 2015 to 2024. Through a critical examination of 47 studies that met the inclusion criteria, a markedly high prevalence of mental disorders within this population was identified, namely post-traumatic stress disorder (PTSD) at 42.8% (95% CI = 38.4–47.2), major depression at 37.6% (95% CI = 33.2–42.0), and generalized anxiety disorder at 35.3% (95% CI = 31.1–39.5). Furthermore, the results of the meta-analysis revealed a very strong and statistically significant correlation between social marginalization and the severity of mental health disorders (r = 0.73, p < 0.001), indicating that the more intensely an individual experiences various forms of social marginalization, the more severe the psychological disorders they endure. Moreover, the three most dominant determinants of social marginalization were identified as limited access to healthcare services (OR = 3.82, 95% CI = 3.14–4.50), the persistence of systemic discrimination (OR = 3.45, 95% CI = 2.87–4.03), and widespread social isolation (OR = 3.21, 95% CI = 2.66–3.76). These findings not only expand upon the prior research outcomes of Al-Krenawi and Graham (2009) and Amsalem et al. (2025), which were confined to the aspect of PTSD but also provide new empirical evidence concerning a broader spectrum of mental disorders as well as specific patterns of social marginalization within the conflict landscape of the Middle East. Finally, this study contributes significantly to the academic literature by elaborating on the complex interactive mechanisms between practices of social marginalization and mental health deterioration while offering a framework for community-based interventions that are responsive and adaptive to the socio-political conditions characteristic of Middle Eastern conflict zones.