Publication Search

This study aims to investigate the empirical impact of population size and unemployment rates on economic growth in Central Kalimantan Province. The research focuses on the regional context of Central Kalimantan, utilizing a longitudinal dataset covering the eleven-year period from 2013 to 2024. To achieve the research objectives, the study employs quantitative analysis through the SPSS software package, utilizing multiple linear regression as the primary analytical tool to examine the relationship between the dependent variable (economic growth) and the independent variables (population and unemployment). The findings of the analysis reveal a divergent impact between the two independent variables. The results indicate that the population has a significant and positive influence on economic growth in Central Kalimantan during the 2013-2024 period, suggesting that demographic factors play a crucial role in regional expansion. Conversely, the unemployment rate was found to have no significant effect on economic growth within the same timeframe. Furthermore, the study conducted a comprehensive suite of classical assumption tests to ensure the validity and reliability of the statistical model. The results of these diagnostics confirm that the regression model adheres to the assumption of normality, shows no evidence of multicollinearity among the variables, and is free from symptoms of heteroscedasticity. Additionally, the analysis concludes that the model does not exhibit any issues related to autocorrelation. Consequently, the regression model is deemed statistically robust and appropriate for providing an accurate representation of the economic dynamics in Central Kalimantan.

This study investigates the role of higher education institutions (HEIs) in strengthening social entrepreneurship ecosystems in Malang Raya, Indonesia. Using an explanatory sequential mixed-method design, quantitative data were collected from 100–150 respondents representing key ecosystem actors, including faculty members, students, social entrepreneurs, supporting institutions, and government stakeholders. Quantitative data were analyzed using Structural Equation Modeling (SEM) with LISREL software, while qualitative data from 15–25 key informants were analyzed thematically through in-depth interviews and focus group discussions (FGD). The study integrates Resource-Based View (RBV), Triple Helix Model, and Social Capital Theory to develop a comprehensive framework. Findings demonstrate that HEIs significantly influence ecosystem sustainability, although some relationships show non-significant effects due to external factors and institutional readiness. The study recommends implementing collaborative strategies based on the triple helix model and strengthening social capital to enhance the social entrepreneurship ecosystem. This research contributes to advancing community-based entrepreneurship theory and provides practical implications for policymakers and institutional leaders in Indonesia.

This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.

This study aims to conduct a systematic literature review and bibliometric analysis on Transformational Leadership (TL), based on empirical research. Despite extensive studies on TL in recent decades, comprehensive research remains limited. The methodology used is a Systematic Literature Review (SLR) of articles containing “Transformational Leadership” in the title, abstract, or keywords, sourced from the Scopus database, which yielded 1,297 publications from 1977 to 2025. The data were analyzed using VOSviewer software. The findings suggest that TL is an innovative model in vocational education, bridging industrial systems with academic environments for authentic, practice-based learning. However, challenges include limited resources, insufficient instructor training, and inadequate institutional support. Recent innovations, such as advanced ICT, holographic technology for real-time interaction, and digital twins for process optimization, have enhanced the model's effectiveness. The study also discusses the conceptual framework of TL. This research uses the Scopus database, and future studies could broaden its scope by incorporating other databases like Web of Science. Practically, the study’s findings suggest integrating modern pedagogical strategies, including gamification, simulation, and project-based learning, to enhance student engagement and understanding of manufacturing processes. Socially, it encourages educational institutions to invest in infrastructure, strengthen industry partnerships, and provide continuous instructor training. This study highlights the growing global research on TL and calls for deeper exploration of the topic in existing literature.

The rapid advancement of digital technology has significantly influenced students’ learning behavior while gradually reducing their interest in local cultural education, including the study of the Javanese script. This phenomenon is evident at SDIP Haji Muhammad Subandi, where most students still struggle to recognize, read, and understand Javanese characters due to the limited use of engaging and interactive learning media. To address this issue, a 2D educational game was developed as an innovative, contextual, and enjoyable learning medium that integrates cultural elements into an interactive digital learning experience. The design and development process employed the Multimedia Development Life Cycle (MDLC) method, which consists of six stages: concept, design, material collecting, assembly, testing, and distribution. The game was built using Unity software to produce dynamic visuals, responsive controls, and supporting audio elements that enhance the immersive quality of gameplay. The educational game enables students to learn Javanese script through interactive play activities, including letter recognition, pronunciation practice, and quiz-based challenges. Each component was designed to strengthen cognitive understanding while increasing students’ intrinsic motivation to learn. Expert validation results indicated that the game met the “highly feasible” criteria as a learning medium, while user testing showed notable improvements in motivation, engagement, and learning enjoyment. Overall, this educational game not only enhances learning effectiveness but also contributes to the preservation and revitalization of the Javanese script as part of Indonesia’s cultural heritage in the digital era. Therefore, this game-based learning approach serves as an adaptive and culturally grounded educational innovation for primary-level students

This study aims to estimate changes in the Indonesian Sharia Stock Index (ISSI) from 2020 to 2025 using the Autoregressive Integrated Moving Average (ARIMA) model. The growth of the Islamic stock market in Indonesia has increased rapidly, driven by public awareness of investments that follow sharia principles, as well as changes in macro and microeconomic conditions, especially during the COVID-19 pandemic which has had a significant impact on the financial market. This study relies on monthly ISSI data taken from official sources and analyzed with a quantitative approach using the time series method using EViews version 13 software. Statistical analysis and stationarity tests indicate that the ISSI data exhibits an increasing trend pattern and quite high volatility, so that a differentiation process is necessary to achieve stationarity. Based on the results of model testing and the selection of optimal information criteria, the ARIMA (1,1,1) model was selected as the most appropriate to capture the autocorrelation pattern and produce accurate short-term predictions. Projections indicate a stable growth trend until the end of 2025, with an estimated index of more than 8.3 million. The findings of this study indicate that the ARIMA model is an effective tool for forecasting ISSI movements and can be a strategic consideration for investors, financial institutions, and policymakers in developing sustainable investment strategies in the Indonesian Islamic stock market.

Perhitungan daya dukung pondasi yang akurat menjadi aspek penting dalam memastikan stabilitas dan keamanan struktur bangunan secara keseluruhan. Penelitian ini bertujuan untuk membandingkan nilai daya dukung ultimit (Qu) dari pondasi bored pile dengan menggunakan empat pendekatan berbeda, yaitu perhitungan manual menggunakan metode Schmertmann & Nottingham, Mayerhoff (1976), software Allpile, serta hasil uji lapangan dengan PDA (Pile Driving Analyzer). Studi kasus dilakukan pada proyek pembangunan Gedung Fave Hotel yang terletak di Banyumanik, Semarang. Hasil analisis menunjukkan bahwa metode Schmertmann & Nottingham dengan nilai Qu tertinggi sebesar 282,25 ton. Sedangkan nilai terendah berasal dari hasil uji PDA 159,61 ton. Metode Mayerhoff (1976), memberikan nilai sebesar 170,30 ton, sementara Allpile menghasilkan nilai 160,79 ton. Selisih nilai ini disebabkan oleh perbedaan pendekatan dan asumsi yang digunakan oleh masing-masing metode. Secara umum, hasil PDA dianggap paling merepresentasikan kondisi aktual di lapangan karena merupakan hasil uji dinamis langsung pada tiang. Oleh karena itu, pendekatan manual dan software Allpile dapat dijadikan sebagai estimasi awal dalam tahap desain, namun tetap perlu divalidasi melalui pengujian lapangan untuk memperoleh hasil yang lebih realistis dan dapat diandalkan.

This study aims to analyze the development and scientific relationship between carbon risk perception, behavioral compliance of accountants, and sustainability mindset on the accuracy of carbon performance reporting through a bibliometric approach. This study is driven by the increasing need for accurate carbon reporting amidst global demands for sustainability transparency, as well as the limited understanding of the role of behavioral and psychological factors of accountants in ensuring the reliability of carbon reports. Research data was obtained from two leading scientific databases, namely Scopus and Google Scholar, with the main keywords "carbon risk perception," "behavioral compliance of accountants," "sustainability mindset," and "accuracy of carbon performance reporting." The data selection process was carried out using the PRISMA method to ensure the relevance and validity of the analyzed articles, while bibliometric analysis and visualization were performed using VOSviewer software. The results of the study indicate that the topic related to carbon reporting accuracy has evolved from a technical approach to a behavioral and psychological approach. Network and density visualizations show that behavioral compliance and sus-tainability mindset issues are still new but have high potential for development. Meanwhile, the authors' collaboration map demonstrates the geographic limitations of research, which remains concentrated in developed countries. These findings have important theoretical and practical implications, namely the need to integrate behavioral theory and professional ethics into sustainability accounting research and to en-hance accountants' capacity to understand carbon risks to ensure the accuracy of future sustainability re-porting.

Financial decision-making among university students has become a critical issue in the digital era, requiring adequate financial literacy and adaptive skills. This study aims to explore how students at Lampung Uni-versity make financial decisions by examining three main factors: financial literacy, peer influence, and digital transformation. A qualitative phenomenological approach was employed to capture students’ subjective experiences regarding their thought processes, considerations, and social dynamics influencing financial choices. Data were collected through in-depth interviews with participants selected using purposive random sampling and analyzed using thematic coding with NVivo 12 Pro software. The findings indicate that financial literacy serves as a cognitive foundation, enabling students to assess risks, prioritize ex-penditures, and develop basic financial management strategies. Peer influence affects financial decisions through social norms, social comparisons, and peer recommendations. Meanwhile, digital transformation facilitates access to information, accelerates transactions, and shapes new consumption and investment patterns among students. The interaction of these three factors contributes to the formation of com-prehensive financial awareness. This study provides insights for enhancing financial education and promoting rational financial behaviors among young adults.

This study aims to examine the effect of profitability, sales growth, and liquidity on debt policy in property and real estate companies listed on the Indonesia Stock Exchange for the 2019–2024 period. The independent variables in this study include profitability, measured by Return on Assets (ROA); sales growth (SG); and liquidity, measured by the Current Ratio (CR). Meanwhile, the dependent variable is debt policy, measured by the Debt-to-Equity Ratio (DER). This study uses a quantitative approach, employing multiple linear regression analysis. The sample comprises 174 observational data points collected using purposive sampling. Testing was conducted using SPSS software, which includes the classical assumption test, the coefficient of determination test, the simultaneous test (F test), and the partial test (t test). The results show that profitability, sales growth, and liquidity simultaneously significantly affect debt policy. Partially, profitability tends to be positive, sales growth tends to be negative but not significant with respect to debt policy, while liquidity has a simultaneous negative effect. Of the four hypotheses proposed, two were accepted, and two were rejected because the direction of the influence did not match the initial assumption, and the significance value was more than 0.05.

This study aims to analyze the development of debit card, credit card, and e-money usage and inflation in Indonesia, while also examining the effect of these three payment instruments on inflation from January 2015 to July 2025. The method used is the Error Correction Model (ECM) with the help of Eviews 12 software, while data was obtained from Bank Indonesia (BI) and the Central Statistics Agency (BPS). The results show that in the long term, debit cards do not have a significant impact on inflation. Conversely, credit cards have a positive and significant impact, indicating that increased credit card usage can drive up inflation. On the other hand, e-money has a negative and significant effect on inflation in the long term, so that increased e-money transactions actually tend to suppress inflation. In the short term, these three payment instruments—debit cards, credit cards, and e-money—do not show a significant impact on inflation in Indonesia. These findings provide insight into the dynamics of non-cash payment instruments and provide assurance regarding price stability.

The distinctive markings on the fingers are known as biometrics. The fingerprint attendance method uses biometrics. Without developing a usable fingerprint tool, research on fingerprint attendance is restricted to processing attendance data. As a result, an Arduino-based fingerprint approach was used to construct an attendance tool. The education sector is where SMK Negeri 1 Indralaya Utara. The school's student attendance system is still operated manually. In this study, the system uses fingerprints and camera recording to track students' locations. Using an Arduino Mega as a microcontroller, this tool will display student attendance information on an LCD, save it on an SD card module, and send the ESP32CAM-generated photographs over Telegram. The literature review is the first step in the research process, followed by hardware and software design. Following completion, the tool is put through testing to evaluate its functionality. Each of the ten participants scanned their thumb and index finger. The thumb and index finger have an average of five tests, with a 0.28% mistake rate, depending on the number of trials. Each component's error percentage is less than 1% while still falling within the 5% tolerance limit. The image test results indicate two conditions: 20 cm and greater. The ESP32CAM will activate when we take a picture at a distance of 20 cm.

This study aims to analyze the effects of social media marketing, store atmosphere, and service quality on consumers’ purchasing decisions at Titik Tuju Coffee & Roastery in Kediri City. The background of this research is based on the increasing competition in the coffee shop industry, which requires business actors to implement effective marketing strategies, create a comfortable store atmosphere, and provide high-quality services to influence consumers’ purchasing decisions. The research method used is a quantitative approach with data collection conducted through questionnaires. The research sample consisted of 120 respondents who were consumers of Titik Tuju Coffee & Roastery, selected using a simple random sampling technique. The data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results indicate that, partially, social media marketing, store atmosphere, and service quality have a positive and significant effect on purchasing decisions. In addition, the simultaneous test results show that the three independent variables collectively have a positive and significant effect on consumers’ purchasing decisions. The coefficient of determination indicates that most of the variation in purchasing decisions can be explained by these three variables. This study is expected to provide practical contributions for coffee shop managers in designing appropriate marketing strategies and improving service quality and store atmosphere to encourage consumers’ purchasing decisions.

This study aims to describe and analyze the influence of the online attendance application (Sisensi) on employee productivity through employee discipline in the production division of Perumda Air Minum Tirta Mayang, Jambi City. The method used is quantitative analysis with a population of employees and a sample of 94 respondents. Data were collected using a Likert scale–based questionnaire, and the analysis was conducted using the Structural Equation Modeling (SEM) technique based on Partial Least Squares (PLS) with the aid of SmartPLS 4 software. The results of the study show that: (1) the online attendance application has a positive and significant effect on employee productivity, (2) the online attendance application has a positive and significant effect on employee discipline, (3) employee discipline has a positive and significant effect on employee productivity, and (4) employee discipline is able to mediate the effect of the online attendance application on employee productivity. The recommendations derived from this study are as follows: For the employee productivity variable, it is suggested that the company provide relevant and continuous training, establish clear and easily understood Standard Operating Procedures (SOP), and conduct regular mentoring and evaluations to increase the amount of work that employees can complete. For the online attendance application variable, the company is advised to enhance the practicality and ease of use of the application, enabling employees to better understand and utilize the system. For the employee discipline variable, the company should conduct regular socialization sessions regarding the proper use of facilities and resources according to established standards to prevent damage, excessive use, and misuse.    

The advancement of digitalization and government programs through the Electronic-Based Government System (SPBE) have impacted digital performance systems at various levels of government. The Puloniti village government is also one of the village governments that needs to transform conventional performance into digital performance in response to global challenges. Through this study, the research team aims to assess the capacity of the Puloniti village government to carry out digital work transformation and identify the main obstacles that hinder it. This research was conducted using a qualitative descriptive approach through observation, interviews, and documentation. This study identified two main obstacles for the Puloniti village government in carrying out digital performance transformation: limited human resource literacy and inadequate software facilities and infrastructure.

Toddlers are a vulnerable age group to various types of diseases due to their immune systems that are still developing. Limited utilization of medical record data and the lack of structured information regarding disease patterns in toddlers based on age and causative factors have resulted in suboptimal prevention and treatment efforts. Therefore, an approach is needed to systematically classify toddler disease data. This study aims to apply data mining techniques using the clustering method with the K-Means algorithm to group types of diseases in toddlers based on age and causative factors. The variables used in this study include toddler age, type of disease, and causative factors. The data were obtained from RSUD Dr. R. M. Djoelham Binjai and processed using MATLAB software with three clusters. The results show that the K-Means algorithm successfully groups toddler disease data into three clusters with different characteristics. The first cluster is dominated by toddlers aged 0–11 months with appendicitis caused by genetic factors. The second cluster is dominated by toddlers aged 1–3 years with diarrhea caused by environmental factors and has the largest number of members. Meanwhile, the third cluster is dominated by toddlers aged 0–11 months with sore throat caused by environmental factors. The clustering results indicate a relationship between toddler age, disease type, and causative factors, which can be used as supporting information for decision-making in the prevention and treatment of toddler diseases.

As one of the graduation criteria at Nahdlatul Ulama University Lampung, student activity point management requires a reliable system. Currently, the manual mechanism implemented still encounters obstacles in the form of data inaccuracy and a lengthy verification process. This research aims to build a website-based Student Activity Point Information System to improve the quality of data management. Software development was carried out using the Waterfall model, starting from the analysis stage, design using UML, technical implementation (HTML, CSS, PHP, MySQL), to the functional testing stage. Through this system, students can submit activities online, while the administrator can validate and print point reports automatically. Based on the results of the Black Box test, all features in the system operate as designed. The presence of this system provides a more accurate and efficient solution, making it a credible support tool for the student affairs department. This system is expected to provide a more efficient and accurate solution in student activity point management, as well as support smooth administration and improve the quality of student affairs department services.

Bridge planning is a fundamental aspect in the development of transportation infrastructure that functions to connect regions, facilitate traffic flow, and support economic and social growth in the community. This study aims to comprehensively examine the stages of bridge planning, from identifying traffic needs and analyzing geotechnical conditions to selecting a structure type, and evaluating technical, economic, and environmental aspects. The methods used include field surveys, traffic data collection, design load analysis, and structural simulation using modeling software. The study results indicate that bridge type selection is not only determined by load capacity and cost efficiency, but must also consider sustainability, aesthetics, and the impact on the surrounding ecosystem. This study emphasizes the importance of integrating technical, social, and environmental aspects in bridge planning, so that the resulting design can provide a safe, efficient, and sustainable solution. Thus, bridge planning is not merely a technical process, but also a development strategy that supports connectivity and community welfare.

The purpose of this study is to examine and explain the influence of workload on job satisfaction with job stress as a mediating variable at PT. BPR Karya Artha Sejahtera Indonesia. This research employs a quantitative causality approach with a sample of 86 respondents selected using a saturated sampling technique. Data were collected through questionnaires and analyzed using inferential analysis with the SEM-PLS (Structural Equation Modeling – Partial Least Squares) method through the SmartPLS version 4.0 software. The results indicate that workload has a positive effect on job stress and a negative effect on job satisfaction. Job stress has a negative effect on job satisfaction and is proven to mediate the relationship between workload and job satisfaction. These findings support the two-factor theory and emphasize that poorly distributed workload can cause employees to experience stress at work. Job stress can reduce employees’ satisfaction with their jobs. This study is expected to provide practical contributions to the research site in improving job satisfaction by considering workload and job stress.

State-Owned Enterprises (SOEs) are business entities whose capital is wholly or primarily owned by the government, and in the form of Persero, partial capital participation from the private sector is permitted. Earnings quality reflects the firm’s true economic condition; therefore, it is influenced by financial conditions and the policies implemented. This study aims to examine the effect of accounting conservatism, capital structure, liquidity, profitability, and Corporate Social Responsibility (CSR) disclosure on earnings quality in SOEs listed on the Indonesia Stock Exchange during 2023 and 2024. Research data were obtained from financial statements and sustainability reports as secondary sources, and analyzed using multiple linear regression with the assistance of SPSS software. The findings indicate that accounting conservatism has a positive effect on earnings quality, whereas liquidity and profitability have negative effects. Meanwhile, capital structure and CSR disclosure show no significant effect on earnings quality. These results provide empirical insights for stakeholders in understanding the factors that influence the reliability of earnings information in SOEs.