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This study aims to analyze the impact of general allocation funds, agglomeration, and human development index on regional inequality in Eastern Indonesia during the period 2019–2023. Regional inequality remains a crucial issue in Indonesia's development agenda, especially in the eastern region, which has experienced slower growth and uneven provision of public services. This study uses panel data regression analysis with secondary data. The results indicate that general allocation funds and the human development index have a significant negative impact on regional inequality, suggesting that increased fund transfers and improvements in human development can reduce inequality. Conversely, agglomeration has a significant positive impact, suggesting that economic concentration can widen disparities between regions. These findings highlight the importance of equitable development policies and investment in human capital to reduce regional disparities.

This study is conducted to assess the relationship between Good Corporate Governance (GCG) practices and the financial performance of LQ45-listed companies, in which firm size plays a moderating role. A sample of 23 firms, consistently listed in the LQ45 index between 2019 and 2023, was utilized in this study. The selection of companies relied on purposive sampling as the selection technique. The analysis of the data was conducted by utilizing a regression model with a data panel, with the software EViews 13 being utilized for this purpose. The findings of the study demonstrated that independent commissioners contributed positively and significantly to the firm’s return on assets (ROA). Insider share ownership and board size demonstrated no significant impact. Conversely, ROA was adversely and significantly influenced by of the audit committee. The results of the moderation test demonstrate that the correlation between insider ownership and ROA is strengthened, while the correlation between independent board commissioners and ROA is weakened. Moreover, the study determined that the board size and the audit committee were not moderated by return on assets (ROA).

Di Kota Pasuruan Ikan medai dan udang yang belum dimanfaatkan secara optimal, terutama dalam menghasilkan produk pangan bernilai tambah. Penelitian ini bertujuan untuk mengeksplorasi potensi ikan medai dan udang sebagai bahan baku penyedap rasa alami. Metode yang digunakan meliputi pembuatan bubuk penyedap rasa berbahan ikan medai dan udang kemudian dilakukan analisis sensori untuk mengetahui penerimaan penyedap rasa berbahan ikan medai dan udang. Atribut sesnsori yang diuji meliputi rasa, aroma, warna, dan overall. Analisis data pada uji hedonik dianalisis menggunakan software statistik SPSS Statistic 22. Hasil penelitian menunjukkan untuk atribut rasa yang paling disukai panelis ialah berturut-turut dari sampel yang berbahan dasar udang, kombinasi ikan-udang, dan penyedap rasa berbahan dasar ikan medai dengan nilai 3.25;3.02 dan 2.78, warna bubuk penyedap rasa yang paling disukai panelis ialah berturut-turut dari sampel yang berbahan dasar udang, kombinasi ikan-udang, dan penyedap rasa berbahan dasar ikan  medai dengan nilai 3.25; 2.93; dan 2.80. Sedangkan untuk atribut aroma, yang paling disukai panelis ialah penyedap rasa berbahan ikan medai dan udang, selanjutnya penyedap rasa berbahan udang dan nilai terendah ialah penyedap rasa berbahan ikan medai dengan nilai berturut-turut 3.12;2.83; dan 2.62. Penerimaan secara keseluruhan adalah pada penyedap rasa berbahan udang, kombinasi ikan medai dan udang dan yang terakhir ikan medai dengan nilai berturut-turut 3.38, 3.13 dan 2.90.

This research aims to assess the legal considerations of the panel of judges in Decision Number 245/Pdt.Sus-PKPU/2021/PN.Niaga.Jkt.Pst., particularly in recognizing the foreign court decision in the form of a moratorium ruling from the Singapore High Court and in determining the legal standing of the PKPU applicant in this case. This research employs a normative juridical method through a case study of Decision Number 245/Pdt.Sus-PKPU/2021/PN.Niaga.Jkt.Pst based on Indonesian positive law. The data used consists of primary, secondary, and tertiary. Data analysis was conducted qualitatively by interpreting positive legal provisions, principles, and doctrines applicable in Indonesia to evaluate the panel of judges' considerations in this case. The research findings indicate that, first, the panel's recognition of the moratorium decision as grounds for rejecting the PKPU application contradicts Article 436 of the Reglement op de Rechtsvordering, which adheres to the territoriality principle. This recognition also conflicts with the principles of private international law adopted by Indonesia. Furthermore, the consideration regarding the absence of legal standing of the PKPU applicant due to the existence of the moratorium decision linked to choice of forum is inconsistent with Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations (KPKPU Law) as lex specialis that supersedes debt settlement provisions in other legislation. Second, the research demonstrates that in practice, legal standing is determined based on fulfillment of formal and material requirements as stipulated in Articles 222, 224, and 8(4) of the KPKPU Law, which were satisfied in this case.

Bridal makeup for long gown styles emphasized a soft and flawless look. Commonly used techniques included sponge and airbrush. The sponge absorbed more product, requiring more foundation, while the airbrush required advanced skills and specialized tools. This study aimed to compare the results of applying liquid foundation using these two techniques. A pre-experimental method with a quantitative approach was employed. The sample consisted of six individuals divided into two groups: three used the sponge technique and three used airbrush. The sampling technique was purposive sampling. Data were analyzed using normality, homogeneity, and hypothesis tests. The results show that the sponge technique yields an average smoothness of 57.1%, evenness of 61.9%, durability of 57.1%, and panelist preference of 76.1%. Meanwhile, the airbrush technique shows superior results in smoothness and evenness (76.1%), equal durability (57.1%), and panelist preference of 71.4%. Statistical analysis indicates significant differences in smoothness (p=0.001), evenness (p=0.001), and panelist preference (p=0.003), but no significant difference in durability (p=0.075).

This study investigates directive speech acts in Chapter 1 of the Japanese manga *Dandadan*, focusing on how characters use language to influence others’ behavior. The objective is to classify the types of directive utterances and analyze their pragmatic functions based on the speaker and context. A qualitative descriptive method was employed, using pragmatic theory to analyze speech data taken directly from dialogue panels. The analysis identified nine instances of directive speech acts, which include commands, prohibitions, invitations, and requests. Ayase Momo emerges as the character who produces the most directive utterances, predominantly in the form of commands and prohibitions, indicating her dominant and assertive communication style. Okarun, in contrast, tends to use polite requests and prohibitions, suggesting a more cautious and respectful approach. The findings reveal that the types of directive speech acts used are closely related to each character’s personality and the emotional context of the scene. These results underscore the role of speech acts in character development and narrative dynamics within manga. The study’s implication lies in showing how linguistic choices in manga dialogue reflect interpersonal power relations and emotional intensity. Future research is encouraged to explore directive speech acts across multiple chapters for broader insights.

This study aims to determine the influence of tourist arrivals, the number of tourist attractions, and the room occupancy rate on the regional original revenue (PAD) of regencies/municipalities in Bali Province from 2018 to 2023. The analysis is conducted using panel data regression with the Common Effects Model, Fixed Effects Model, and Random Effects Model approaches. Model selection is based on the Chow test, Hausman test, and Lagrange Multiplier test. The results show that tourist arrivals, the number of tourist attractions, and the room occupancy rate simultaneously affect the regional original revenue of regencies/municipalities in Bali Province. Partially, the variables of tourist arrivals, number of tourist attractions, and room occupancy rate have a positive and significant effect on the regional original revenue of regencies/municipalities in Bali Province.  

This study aims to determine the differences in nail art results using the freehand technique and the stamping technique on artificial nails, reviewed from four aspects, namely neatness, color evenness, preference, and aesthetics. The research method used is a quantitative experiment involving 80 artificial nails, 40 artificial nails with the freehand technique and 40 artificial nails with the stamping technique. The assessment was carried out by a panel consisting of lecturers, beauty industry practitioners, and students of Makeup and Beauty at Padang State University. Data were obtained through observation and documentation, then analyzed using the Mann-Whitney U test. The results showed that there were significant differences between the two techniques. The stamping technique was superior in terms of neatness and color evenness, while the freehand technique was superior in terms of aesthetics and preference. Based on the Mann-Whitney U test, a significant value of 0.030 <0.050 was obtained, which means there is a significant difference between the freehand technique and the stamping technique in terms of neatness. A significant value of 0.734>0.05 indicates that there is no significant difference between the freehand technique and the stamping technique in terms of color evenness. The significant value is 0.003 <0.05, which means there is a significant difference in the beauty aspect of the freehand technique and the stamping technique. In the aspect of liking the significant value is 0.163>0.05, which means there is no significant difference between the freehand technique and the stamping technique. These findings contribute to the development of nail art learning and become a practical reference in choosing techniques according to aesthetic and efficiency needs.

This study aims to analyze the influence of population size, Human Development Index (HDI), and Open Unemployment Rate (OUR) on poverty levels in regencies/cities of Special Region of Yogyakarta during 2018-2023 period. The research employed quantitative design with panel data regression analysis approach across five regencies/cities in DIY. Secondary data were obtained from official publications of Statistics Indonesia Yogyakarta Province and analyzed using Fixed Effect Model and Random Effect Model with Stata 17 software. The research findings indicate that HDI has negative and significant effect on poverty level, suggesting that improvement in human resource quality effectively reduces poverty. OUR proved to have positive and significant effect on poverty, confirming that increased unemployment raises poverty levels. Conversely, population size shows no significant influence on poverty in DIY. These findings provide strategic implications for local government to prioritize investment in education and health sectors as well as job creation programs in poverty alleviation efforts. High inter-regional heterogeneity indicates the necessity for policy approaches tailored to specific characteristics of each regency/city in DIY.

Herbal Tea Bag Product Made from Chinese Betel Leaf with Combination of Lemongrass and Cardamom. This research aims to: 1) investigate the organoleptic properties of herbal tea bags made from Chinese betel leaf combined with lemongrass and cardamom, and 2) assess the sensory quality of the product through hedonic testing. This experimental study employed an observational method using a sensory evaluation panel consisting of 35 members (5 experts and 30 semi-trained panelists). Data were collected using a questionnaire. The independent variables were the proportion of Chinese betel leaf (2g, 4g, and 6g) and the addition of lemongrass and cardamom (2g) with temperature variations (40°C and 60°C) for 4 hours. The dependent variables were the sensory qualities, including shape, color, aroma, taste, and texture. The control variables included the type of materials, equipment, and processing techniques. Data analysis was performed using two-way anava and Duncan's multiple range test. The results showed that: 1) the proportion of Chinese betel leaf affected the shape and taste, 2) the drying temperature affected the color, taste, and texture, and 3) there was no interaction between the proportion of Chinese betel leaf and the addition of lemongrass and cardamom on the sensory quality of the herbal tea bags.

This study aims to analyze the effect of Agricultural GDP, Gini Ratio, and Education in influencing poverty in western Indonesia. A panel data model with Fixed Effect Model estimation was used for data of 17 provinces from 2019 to 2023. The results showed that partially the Agricultural sector GRDP had a significant negative effect, inequality with the Gini Ratio indicator had a significant positive effect, while education with the average years of schooling indicator had a negative but insignificant effect. These findings indicate that an increase in agricultural output and education can reduce poverty, while high income inequality can worsen poverty conditions in rural areas.

This study aims to analyze the effect of Farmer Exchange Rate (NTP), agricultural labor, and education on the rural poverty rate in western Indonesia during the 2019-2023 period. Using panel data from 17 provinces and the Fixed Effect Model (FEM) method, the results show that the three independent variables have a negative and significant effect on rural poverty. These findings identify that improving farmers' welfare, optimizing labor in the agricultural sector, and improving education can be effective strategies in reducing poverty in rural areas.

This study aims to compare the use of cake foundation and liquid foundation in terms of smoothness and durability of daily makeup for oily skin. The research employed a pre-experimental method with a one-shot case study design. The participants consisted of six students from the Department of Cosmetology, Universitas Negeri Padang, class of 2023, who have oily skin types. The evaluation was carried out by seven skilled panelists from educational institutions, the beauty industry, and student representatives. Data were collected through observation and documentation, and then analyzed using a T-test. The findings revealed that the application of cake foundation resulted in higher levels of smoothness and durability compared to liquid foundation. The average smoothness score for cake foundation was 3.43, while liquid foundation scored 3.05. In terms of durability, cake foundation achieved an average score of 3.52, whereas liquid foundation scored 2.67. Based on the hypothesis testing, a significance value of 0.035 < 0.05 was obtained, indicating a significant difference between the application of cake foundation and liquid foundation on the smoothness and durability of daily makeup for oily skin.

Urinary incontinence (UI) is a significant health issue among the elderly, affecting their quality of life. While its etiology is multifaceted, metabolic and nutritional markers such as diabetes panel parameters and albumin levels may play a role in its severity. However, the relationship between these biomarkers and UI remains underexplored. This study aims to investigate the association of diabetes panel components and albumin levels with the severity of UI in elderly individuals to identify potential predictors. A cross-sectional analytic study was conducted involving 93 elderly participants from Bina Bhakti Nursing Home. UI was assessed using the International Consultation on Incontinence Questionnaire-Urinary Incontinence Short Form (ICIQ-UI SF). Metabolic markers were analysed using validated methods, including fasting glucose, HbA1c, fasting insulin, HOMA-IR, and albumin. Data were statistically analyzed using Spearman’s Rho and multiple regression analyses to determine correlations and predictive relationships. Significant correlations were observed between HbA1c (r = -0.284, p = 0.006) and albumin (r = -0.259, p = 0.012) with UI severity. Multiple regression analysis confirmed that HbA1c and albumin are significant predictors of UI, with lower levels associated with increased UI severity. Diabetes panel parameters, particularly HbA1c and albumin levels, are valuable predictors of UI severity in elderly individuals. These findings emphasize the importance of metabolic and nutritional health monitoring in managing and mitigating UI symptoms. Future longitudinal studies and intervention trials are recommended to validate these findings and explore therapeutic implications.

This study analyzes the effect of population and Human Development Index (HDI) on poverty in Jambi Province in the period 2018–2024. Using panel data from 11 districts/cities and regression methods with the best approach Random Effect Model (REM), the results show that poverty in Jambi tends to fluctuate. Tanjung Jabung Timur has the highest poverty rate, while Sungai Penuh City has the lowest. This study provides empirical understanding to support the formulation of more targeted poverty alleviation policies at the regional level.

. The Framingham Risk Score (FRS) assesses coronary heart disease (CHD) risk and predicts acute coronary events. Metabolic markers like LDL cholesterol, fasting blood glucose, uric acid, triglycerides, and TG/HDL ratio play critical roles in atherosclerosis and cardiovascular risk. Elevated LDL cholesterol, fasting blood glucose, and uric acid contribute to plaque formation, inflammation, and vascular damage, while high triglycerides and low HDL cholesterol exacerbate atherogenesis. This study explores the relationship between these markers and FRS to enhance CHD risk prediction and support targeted cardiovascular interventions. This study analyzed LDL cholesterol, fasting blood glucose, uric acid, triglycerides, and TG/HDL ratio with Framingham Risk Score in 85 participants, excluding those with incomplete data or chronic illnesses. The analysis found significant correlations between metabolic parameters and the 10-year myocardial infarction risk. LDL cholesterol, triglycerides, and uric acid showed moderate positive associations with cardiovascular outcomes, while the triglyceride-to-HDL ratio and fasting blood glucose had weaker but significant correlations. These findings highlight lipid profiles and metabolic markers as key contributors to cardiovascular risk. This study highlights significant correlations between LDL cholesterol, fasting blood glucose, uric acid, triglycerides, and the triglyceride/HDL ratio with 10-year cardiovascular risk. These findings emphasize the importance of lipid profiles, glycemic control, and metabolic markers in predicting coronary outcomes and guiding targeted preventive interventions for improved cardiovascular risk management.

The aim of this study is to design a battery charging system using solar panels, integrated with an IoT-based monitoring system to improve efficiency and ease of supervision. The system utilizes the photovoltaic effect to convert solar energy into electrical energy, which is then stored in a battery through the regulation of a solar charge controller. The main components in this design include a solar panel, lead-acid battery, ESP32 microcontroller, current and voltage sensors, and the Blynk application for remote monitoring. The research method involves several stages, including the design of hardware such as solar panels, current and voltage sensors, and a step-down regulator, as well as software development using the Blynk platform and ESP32 programming. Test results show that the system is capable of achieving charging efficiencies between 89.45% and 99.57%, with optimal performance under clear weather and maximum sunlight conditions. The IoT system performs well up to a distance of 10–15 meters, with an average data transmission delay of less than 1.5 seconds. Therefore, this device proves to be effective as an independent battery charging and energy monitoring solution in locations without permanent electricity access.

Regional Original Revenue is one of the main indicators in assessing a region's financial independence in managing local finances. This study aims to analyze the simultaneous and partial influence that affects PAD in Bali Province, focusing on the number of tourists, tourist attractions, and the number of restaurants. The research method used is a quantitative approach with panel data regression analysis techniques. The data used is secondary data obtained from the Bali Province Central Bureau of Statistics and other relevant institutions. The results show that the number of tourists, tourist attractions, and the number of restaurants simultaneously have a significant effect on Regional Original Revenue in Bali Province. Partially, the number of tourists has a positive and significant effect on Regional Original Revenue, indicating that the higher the number of tourists, the greater their contribution to regional revenue. However, the number of tourist attractions has a negative and significant effect on Regional Original Revenue, suggesting that an increase in tourist attractions that is not optimally managed may reduce the effectiveness of regional revenue. Meanwhile, the number of restaurants has a positive and not have a significant impact on Regional Original Revenue, which may be due to tax management factors or the effectiveness of oversight in the sector. This study suggests that the regional government should improve the management and promotion of tourist destinations to attract more tourists, which would directly contribute to increasing Regional Original Revenue. Additionally, strategies to enhance local tax collection in the restaurant sector should be further evaluated to optimize their contribution to Regional Original Revenue.f Restaurants

This study aims to examine the effect of each variable—Institutional Ownership, Capital Intensity, and Sales Growth—on Tax Avoidance in the Consumer Goods Industry listed on the Indonesia Stock Exchange. The data source for this research is the Indonesia Stock Exchange, covering the period from 2017 to 2023. Hypothesis testing was conducted using Panel Data Regression analysis with the Random Effect model. The results of this study indicate that there is no significant effect of Sales Growth on Tax Avoidance, whereas Institutional Ownership and Capital Intensity have a significant effect on Tax Avoidance.

Background: Porang contain glucomannan. Glucomannan is a water-soluble fiber, and has low calories, so porang needs to utilize its nutritional value in food products. The addition of mung beans to flakes products will add nutritional value because they contain iron, vitamin C and zinc. Objective: The aim of the research was to determine the sensory value and chemical content (carbohydrate, protein, fat, water, ash, crude fiber and breakability) of porang flour flakes and mung bean flour. The research use experimental method with a completely randomized design (CRD) with 3 formulations, namely F1 (60%:40%), F2 (50%:50%), F3 (40%:60%). The parameters observed were sensory tests involving 50 panelists. Chemical content test methods include: carbohydrate by difference method, protein by Kjeldhal method, fat by Soxhlet method, content (water, ash and crude fiber) using the gravimetric method, breakability by tensile strength method. Sensory test data were analyzed using ANOVA and Chemical test data was quantitatively descriptively. Result: The F1 sensory test results showed a color value of 3.51, aroma 3.37, texture 3.33, taste 3.14. F2 shows a color value of 3.14, aroma 3.47, texture 3.46, taste 3.27. F3 shows a color value of 3.72, aroma 3.98, texture 3.76, taste 3.83. The average value of chemical test content (carbohydrates, protein, fat, water, ash, crude fiber and breakability) respectively is 74.85%, 9.35%, 4.76%, 6.64%, 4.39 %, 2.29%, and 12.16 N. Conclusion: Porang flour and mung bean flour have an influence on sensory tests (color, aroma, texture, taste) and chemical content tests (carbohydrate, protein, fat, water, ash, crude fiber, breakability).