Publication Search

Quality education is the key to improving skills and knowledge for students. However, there are still many challenges faced in improving the quality of education, especially at the primary level. Collaborative Madrasah Ibtidaiyah Lecturers and Teachers in book writing can be one of the strategies to improve the quality of Education. This research aims to be active through collaboration in writing Madrasah Science Competition books between Tarbiyatut Tholabah Islamic Institute Lecturers and Madrasah Ibtidaiyah 02 Mazro'atul Ulum teachers. The results of the service showed an increase in the quality of lecturers and teachers in presenting learning and academic materials in order to provide excellent service for students, especially Madrasah Science Competition participants. And the most important thing is the creation of a collaborative book masterpiece entitled Madrasah Science Competition which contains a summary of material from science, social studies, mathematics, Arabic English and religious sciences such as Fiqh, Aqidah, Islamic Culture History and the presentation of sample questions and discussions. Moreover, the project has had a positive impact on the educators involved. It has allowed them to deepen their understanding of the subjects and improve their ability to present complex concepts in an accessible way. The collaborative nature of the project has fostered a supportive learning community, where educators learn from one another's expertise and experiences. The resulting Madrasah Science Competition book is not only a valuable educational resource but also a testament to the power of collaboration in enhancing the quality of education.

This study aims to examine the influence of firm size, profitability, and liquidity on the capital structure of PT Krakatau Steel Tbk during the 2017–2024 period. The independent variables in this study consist of firm size, measured by the natural logarithm of total assets (Ln Total Assets), profitability measured by Return on Equity (ROE), and liquidity measured by the Current Ratio (CR). The dependent variable is capital structure, proxied by the Debt to Equity Ratio (DER). A quantitative approach was employed, utilizing multiple linear regression analysis to test the hypotheses. The data used were secondary in nature, comprising quarterly financial statements of PT Krakatau Steel Tbk obtained from the Indonesia Stock Exchange (IDX) and other official sources. The empirical findings reveal that, partially, firm size has a negative and statistically significant effect on capital structure. This suggests that larger firms tend to rely less on debt financing. Profitability exerts a positive and significant influence on capital structure, indicating that more profitable companies are more likely to use debt to finance their operations. Conversely, liquidity exhibits a negative yet statistically insignificant impact on capital structure, implying that liquidity does not have a substantial effect on the company's capital structure decisions. Simultaneously, the three independent variables collectively have a significant effect on capital structure. The model’s coefficient of determination (R²) indicates that 26.7% of the variation in capital structure can be explained by the independent variables, while the remaining 73.3% is attributable to other factors not included in this study. These findings contribute to the understanding of financial decision-making within capital-intensive industries.

Bali tourism is currently facing challenges such as environmental degradation and overtourism due to the massive influx of visitors. As a solution that has been implemented in various countries, the Tourist Levy began to be applied in Bali on February 14, 2024, through Regional Regulation No. 6 of 2023, known as the Foreign Tourist Levy, with the aim of protecting Bali’s nature and culture towards quality tourism. This research becomes urgent to examine the implications of the foreign tourist levy on Bali’s sustainable tourism. Although this regulation has noble intentions, its implementation has generated various responses from international tourists and tourism stakeholders in Bali. This condition has prompted the author to conduct an in-depth study. The objectives of this research are: (1) To analyze the implementation of the foreign tourist levy (International Tourist Levy) policy in Bali, (2) To analyze the challenges in implementing the foreign tourist levy (International Tourist Levy) policy on sustainable tourism in Bali, and (3) To analyze the implications of the foreign tourist levy (International Tourist Levy) policy for international tourists and tourism stakeholders in realizing sustainable tourism. The method used in this research is a descriptive approach. The types of data employed are qualitative and quantitative data. Data collection methods include observation, interviews, questionnaires, and documentation, analyzed using qualitative descriptive data analysis techniques. The results of this study indicate that the International Tourist Levy has great potential in strengthening sustainable tourism in Bali. The majority of tourists support the sustainability goals of this policy, although some express concerns about the transparency of fund utilization and the impact of additional costs on travel decisions. Meanwhile, tourism industry players demonstrate positive adaptation, with emphasis on the need for strengthening socialization, transparency, and collaboration among stakeholders. This research recommends enhancing public communication and conducting regular evaluations of the policy to be more responsive to the dynamics and needs of tourists. Thus, this policy is expected to serve as a model for foreign tourists’ contributions in supporting the preservation of Bali’s cultural and natural heritage in a sustainable manner.

This research aims to examine the effect of Return on Equity (ROE), Asset Structure, and Current Ratio (CR) on Capital Structure in the company PT Mayora Indah Tbk, which is listed on the Indonesia Stock Exchange (IDX) for the period 2015–2023. The data used in this study are secondary data obtained from the company’s annual financial reports during the research period. The research employs a quantitative approach, and the data sources are documentary in nature, focusing on publicly available financial statements.The analytical method used is multiple linear regression analysis, with data processing performed using SPSS software. This method allows the researcher to assess the impact of each independent variable on the dependent variable both partially and simultaneously. The results of the partial hypothesis testing indicate that the Return on Equity (ROE) variable has a positive and significant effect on Capital Structure, suggesting that higher profitability encourages the company to utilize more debt financing. On the other hand, the Asset Structure variable shows no significant negative effect on Capital Structure, indicating that the proportion of fixed assets does not play a decisive role in influencing capital structure in this case. Meanwhile, the Current Ratio (CR) has a negative and significant effect, implying that companies with higher liquidity tend to rely less on external debt. Simultaneously, the three variables—ROE, Asset Structure, and CR—have a significant influence on Capital Structure. These findings can serve as a reference for corporate financial management in optimizing capital structure decisions.

Appendicitis is a common health problem in Indonesia. Appendicitis requires surgery because it's an acute inflammation. Appendicitis can be treated with surgery to remove the appendix, namely appendectomy, by performing surgery on the abdominal tract. Appendectomy is a clean-contaminated surgery that can cause surgical wound infection in around 5-15% of cases. Prophylactic antibiotics are included in infection prevention. It is important to evaluate the use of prophylactic antibiotics in appendicitis surgery patients to reduce drug side effects and prevent surgical site infections. Infections can be caused by microorganisms such as pathogenic bacteria, and antibiotics are the most commonly used drugs to treat such infections. SSI can cause morbidity, mortality, increased length of stay, and increased patient care costs. The researchers chose Arun Lhokseumawe Hospital as the research site because no research had ever been conducted at Arun Lhokseumawe Hospital on the use of prophylactic antibiotics in appendicitis surgery patients. Preliminary survey results based on Arun Lhokseumawe Hospital medical records from 2020 to 2022 showed that 202 patients underwent surgery. The purpose of this study was to determine the profile of prophylactic antibiotic use in appendicitis surgery patients using the Gyssens method at Arun Lhokseumawe Hospital from 2020 to 2022. This study was observational in nature, using total sampling as the sampling technique. The Results of the study showed that the most frequently used type of prophylactic antibiotic was Cefotaxime (53.5%) and the appropriateness of antibiotic use was category 0 (97%) because it was appropriate and category IVA (3%) because there were other antibiotics that were more effective. It can be concluded that Cefotaxime is the most frequently used antibiotic, and the appropriateness of prophylactic antibiotics at Arun Hospital in Lhokseumawe City is already appropriate.

Pacu Jalur is a traditional longboat race of the Malay community in Kuantan Singingi, Riau, which has served as a symbol of local cultural identity since the 17th century. In the last three years, this tradition has gone viral on TikTok, reaching millions of international viewers through hashtags such as #pacujalur and #indonesianboatracing. This study aims to analyze the role of Pacu Jalur’s virality as an instrument of Indonesia’s cultural diplomacy in the digital era. The method used is literature study with a thematic analysis approach, combining theories of soft power, digital cultural diplomacy, and cultural identity. The results show that Pacu Jalur’s virality expands cultural exposure to global audiences and strengthens local identity, while simultaneously highlighting the collective values of solidarity, teamwork, and aesthetic traditions embedded in the longboat race. At the same time, this phenomenon raises potential risks of cultural distortion due to commercialization, over-simplification of meaning, and the dominance of digital content logic that prioritizes visual appeal and entertainment value over historical and spiritual dimensions. These findings underscore the dual nature of viral cultural content: as both an opportunity for cultural diplomacy and a challenge for authenticity preservation. Therefore, this research highlights the importance of digital literacy, strategic collaboration between cultural stakeholders, and adaptive policy frameworks to ensure that the viral presence of Pacu Jalur on global digital platforms reflects authentic cultural values and serves as a sustainable instrument of Indonesia’s soft power in the contemporary international arena.

This study aimed to determine and analyze the influence of financial ratios on profit changes in telecommunications companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The financial ratios used in this study encompass four main groups: liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This study employed a quantitative approach with an associative nature because it attempted to examine the relationship and influence between these financial variables on profit changes. The population in this study comprised all telecommunications companies listed on the IDX, while the sample selection was conducted using a purposive sampling technique with specific criteria, resulting in 15 eligible companies. The research data were then analyzed using panel data regression using EViews 12 software, with the best model selected being the Random Effect Model (REM). The results showed that simultaneously, liquidity, solvency, activity, and profitability ratios significantly influenced profit changes, thus concluding that the company's overall financial performance plays a significant role in determining the dynamics of profit generated. However, partial test results showed that the influence of each ratio was different. The solvency ratio has a significant negative effect on profit changes, indicating that the higher a company's debt level, the greater the risk of profit decline. Conversely, the profitability ratio has a significant positive effect, confirming that a company's ability to generate net profit is a major factor in increasing profit changes. Meanwhile, the liquidity ratio and activity ratio were not shown to have a significant effect on profit changes, indicating that short-term liquidity and operational efficiency are not sufficient to be the primary determinants in driving profit changes in the telecommunications sector.  

This article discusses philosophy and science which are human efforts in understanding a concept and method of a science. The development of science will not be far from a person's way of thinking through philosophy that is never satisfied with the results found. With the way science develops, there are new findings to improve human knowledge. This article aims to find out more about the role of philosophy in science which is carried out with a theoretical perspective related to the nature of science which includes ontology, epistemology, and axiology. This type of article uses the SLR (Systematic Literature Review) method. The sources obtained come from publish or perish 8.

This study aims to analyze the main challenges in managing Community-Based Tourism (CBT) and develop a sustainable management model for Cemagi Tourism Village, Badung, Bali. This study uses a qualitative approach by combining primary and secondary data. Primary data were obtained through field observations, in-depth interviews, and Focus Group Discussions (FGDs), while secondary data were obtained from literature studies and related documents. The analysis was conducted using the SWOT method and qualitative descriptive methods to describe the actual conditions and opportunities for tourism village development. The results show that tourism village management still faces several challenges, particularly in the aspects of promotion and preservation. Collaboration with various stakeholders is necessary, particularly in utilizing social media as an effective promotional tool. In addition, the preservation of local nature and culture is key to sustainable tourism. The proposed management model places the village government and traditional villages as mentors, Village-Owned Enterprises (BUMDes) and Tourism Awareness Groups (Pokdarwis) as managers, and the community as active actors in every stage of development. The model refers to the POAC (Planning, Organizing, Actuating, Controlling) management theory, taking into account three aspects of sustainability. First, the economic aspect, through increasing village income, creating jobs, and equitable profit sharing through the Village-Owned Enterprise (BUMDes). Second, the socio-cultural aspect, realized through preserving cultural heritage, improving the quality of human resources through tourism training, and strengthening the role of traditional arts. Third, the environmental aspect, with a focus on preserving subak (village-owned enterprises) and green spaces, managing waste using the 3Rs (reduce, reuse, recycle), and nature conservation. Thus, sustainable tourism management requires strong collaboration, cultural preservation, and environmental awareness to ensure long-term benefits for local communities.  

Extraction is a crucial process for obtaining active compounds from natural materials, such as medicinal plants, spices, and other biomass. The success of the extraction process is greatly influenced by the method used, as each method has its own mechanism, efficiency, and yield. This study compared seven commonly used extraction methods: maceration, percolation, infusion, soxhletation, reflux, Ultrasound-Assisted Extraction (UAE), and Microwave-Assisted Extraction (MAE). Based on data collected from various scientific journals, it was found that modern methods such as UAE and MAE are capable of producing higher yields than conventional methods. Furthermore, both methods are more efficient in terms of extraction time and solvent usage, making them more environmentally friendly and suitable for industrial-scale applications. However, conventional methods such as maceration and percolation still play an important role, especially in initial research or in laboratories with limited equipment. For example, maceration is easy to perform, does not require high energy, and is suitable for heat-sensitive materials. Other factors that influence extraction results include the type of solvent, temperature, time, and the characteristics of the natural material itself. Therefore, the choice of extraction method must be tailored to the research objectives, the type of compound to be extracted, and the availability of resources and equipment. Combining several methods can also be considered to improve the efficiency and quality of the extraction results. It should be emphasized that extraction yield is influenced not only by the method, but also by the type of material, solvent, temperature, time, and particle size. Therefore, the choice of extraction method must be tailored to the nature of the material, the type of target compound, as well as the objectives and availability of resources. In some cases, a combination of extraction methods can also be used to increase efficiency and obtain optimal results.

Sibolga City, located along the seashore and endowed with abundant natural beauty, holds significant potential for development as a marine tourism destination. Beyond its coastal appeal, the city offers opportunities for diverse recreational areas such as camping grounds, botanical gardens, culinary centers, and Mancakrida zones. To support these initiatives, this research investigates the sources of activities and spatial programs that can be realized through the construction of cottages and integrated recreational facilities. Given Sibolga’s hot tropical climate, the application of Tropical Architecture is essential to address environmental challenges including solar exposure, rainfall intensity, air humidity, and wind orientation. This study aims to harness Sibolga’s environmental assets by proposing sustainable cottage designs and recreational spaces that align with the principles of Tropical Architecture. The research contributes to the development of commercial residential models that are harmoniously integrated with nature, promoting economic sustainability and ecological balance. Methodologically, the study involves interviews, site surveys, and comparative analyses to derive contextual design solutions. The final output is a conceptual design for cottages and recreational areas that reflect climate-responsive architecture and support Sibolga’s tourism growth. This research not only enhances architectural knowledge in tropical settings but also offers practical insights for urban planners and stakeholders seeking to revitalize Sibolga City as a vibrant, nature-integrated tourism hub.

This qualitative literature review explores the ethical challenges associated with transparency, trust, and accountability in AI-driven accounting. The study synthesizes findings from recent research to highlight the complexities of integrating AI technologies into accounting practices. Transparency is identified as crucial for ensuring that AI systems are understandable and scrutinizable by stakeholders. Trust is essential for the acceptance and effectiveness of AI systems, necessitating clear communication about AI processes and limitations. Accountability requires robust governance frameworks and shared responsibility between humans and AI systems. The review underscores the need for interdisciplinary collaboration to develop comprehensive frameworks addressing ethical, legal, and technical aspects. Despite its contributions, the study acknowledges limitations, including the evolving nature of AI and the need for empirical studies to examine long-term impacts. Future research should focus on developing practical solutions to enhance transparency, trust, and accountability in AI-driven accounting.

Research on stock splits has been widely conducted in Indonesia and internationally, as stock splits are considered an important corporate action that can influence investor perception and stock performance. However, the motivations and consequences of stock splits remain diverse, ranging from efforts to increase stock liquidity, adjust market price ranges, attract new investors, or signal positive corporate prospects. This study aims to empirically reanalyze the effect of stock splits on trading volume and stock prices of companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Specifically, the research investigates whether significant differences exist between trading activities and stock price levels before and after the stock split event. The data used in this study are historical in nature, consisting of stock split announcements, daily trading volume, and stock price movements surrounding the event period. To test the hypotheses, this research employs both the paired-sample t-test and the Wilcoxon signed-rank test as statistical tools. These tests are appropriate because they allow for the comparison of two related samples, namely the stock performance indicators before and after the split. The selection between the two methods depends on the distribution of the data, where the paired t-test is used if the data is normally distributed, while the Wilcoxon test is applied if the normality assumption is not met. This study is categorized as moderate TKT (Technology Readiness Level 4–6) because it uses secondary historical data and focuses on empirical statistical analysis rather than experimental or simulation-based approaches. By examining stock split events within the specified period, this research contributes to the understanding of whether stock splits in Indonesia are primarily cosmetic in nature or if they generate real economic impacts on liquidity and stock valuation. The findings are expected to provide useful insights for investors, market analysts, and policymakers in assessing the relevance and effectiveness of stock splits as a corporate strategy.

Plagiarism in scientific writing is a serious violation that not only harms the original creator but also undermines academic integrity, the development of scientific knowledge, and the credibility of educational institutions. This research aims to analyze the regulation of plagiarism acts based on the laws and regulations in Indonesia, as well as to build a firmer criminal law construction against acts of plagiarism within academic settings. This study employs a normative juridical method with a doctrinal approach, examining relevant laws and legal theories. The findings indicate that although plagiarism has been regulated in several legal instruments such as the Indonesian Penal Code (KUHP), Law Number 28 of 2014 on Copyright, Law Number 20 of 2003 on the National Education System, and the Regulation of the Minister of National Education Number 17 of 2010, the existing regulations tend to be administrative in nature and have not provided a sufficient deterrent effect. Therefore, a more comprehensive and implementable criminal law construction is needed to ensure the protection of scientific works and legal certainty in the enforcement of criminal sanctions against perpetrators of plagiarism. In addition, preventive efforts through academic ethics education, the implementation of plagiarism detection systems, and the strengthening of internal policies within universities are also important steps that must be optimized.

This study discusses God’s prohibition of adultery as stated in Malachi 2:14–16 and its relevance to contemporary Christian families. Adultery is regarded as a betrayal that not only damages the marital relationship but also violates the sacred covenant with God. The study highlights that an ideal Christian family is one founded on God’s Word, upholding love, faithfulness, and a life of reverence to God. However, in reality, many families face challenges such as individualistic lifestyles, the negative impact of social media, poor communication, and declining spiritual values. Real-life cases, including infidelity leading to violence, reveal the urgency of applying biblical principles to build strong families. Thus, Malachi 2:14–16 serves as a theological foundation affirming the importance of faithfulness and love in preserving the integrity of Christian marriage. Furthermore, poor communication, a lack of mutual understanding, and declining spiritual engagement can strain relationships, making it more difficult to maintain a strong, healthy marriage. These challenges highlight the critical need for Christian families to return to the foundational principles outlined in God’s Word, including the importance of sacrificial love, trust, and mutual respect. The study draws attention to the practical implications of these teachings, urging families to actively engage in spiritual practices, open communication, and mutual support to overcome the pressures of modern life. By doing so, they can create environments where love and faithfulness flourish, ensuring that their relationships remain strong and rooted in the divine covenant established by God. Thus, Malachi 2:14-16 remains highly relevant today as a timeless reminder of the sacred nature of marriage and the importance of nurturing healthy, God-centered relationships in Christian families.

Marriage is a sacred relationship established by the Lord God. Marriage in Christianity reflects an eternal covenant through promises to God that humans should maintain so that both parties understand that marriage is part of God's plan for human life. The aim of this research is to identify the nature of marriage in Christianity, describe the concept of marriage in Christian teachings, explain the relationship between Christian ethics and marriage. Data collection techniques through literature study from various sources in the form of books and journals. Christian ethics emphasizes the importance of maintaining purity in marriage according to God's commandments stated in Malachi 2: 15-16. In this context, marriage is seen as a sacred bond that cannot be broken by humans, and Christians are obliged to avoid adultery and divorce.

This study analyzes the symbolic meaning of the 2025 Easter Parade in Kupang City using a symbolic interactionist approach, with a central focus on the cross as a primary symbol. The cross is not only understood as a sacred religious emblem but also as a medium of social communication whose meaning is dynamically constructed through interactions between parade participants, spectators, and particularly the actors portraying the figure of Jesus. These social interactions allow for the reinterpretation of the symbol’s meaning based on cultural contexts and participants' experiences.The findings reveal that deviant behavior exhibited by some actors portraying Jesus created a dissonance between the ideal meaning of Christ’s suffering and the actual performance displayed during the parade. This mismatch caused cognitive dissonance among viewers and had the potential to distort the intended spiritual message of the symbol. The incident underscores the importance of actors' awareness of the sacred nature of the symbol and the necessity for responsible and contextually appropriate representations in public rituals.The study also emphasizes that religious symbols are fluid and do not possess fixed or absolute meanings. Instead, they are subject to redefinition based on individual and collective experiences, cultural backgrounds, and public perceptions. Within the context of the Easter Parade, the cross becomes a performative medium that reflects the values, beliefs, and social dynamics of the diverse society in Kupang. This research employs a mixed-methods approach by integrating both quantitative and qualitative data to provide a more comprehensive understanding. Quantitative data offers general insights into audience perceptions of the symbolic performance, while qualitative data explores deeper layers of symbolic meaning and the sociocultural implications that arise. Overall, this study contributes to the discourse on religion, symbolism, and public ritual by highlighting the importance of intentionality, appropriate representation, and cultural sensitivity in maintaining the sacredness of religious symbols in dynamic and pluralistic public spaces

In an increasingly complex world full of diverse beliefs, the search for meaning and truth has never been more important. Since the early days of Christianity, theologians and thinkers have sought to understand and explain the nature of Christ. By understanding Christology, we not only gain insight into who Jesus is, but also how His teachings can provide guidance in facing the challenges of everyday life.  Christology is a branch of theology that focuses on the study of Jesus Christ, specifically who He is, what His nature and office are and how redemption is accomplished by Christ, in His nature and His role in saving humanity. Christology is not just a religious study, but also a way of strengthening faith, strengthening hope, and living a spiritual life that is connected to Christ. Therefore, a deep understanding of Christ is essential for Christians to understand their faith.

Social media is a tool that makes it easier for owners to communicate with each other without time, distance, place and at a cheaper cost. Use of social media Because advanced technology has become important for society, technology can be both beneficial and detrimental in society, especially in changes in the social culture of society itself. Social media has now become a part of people's lives, because modern society cannot live without mass media. With mass communication, social and cultural changes in society are very visible because after mass communication, as time goes by, norms, habits and attitudes slowly collapse and are increasingly forgotten in society and replaced by new ways. From year to year, technological developments are seen to be increasingly advanced, especially in promotion on social media, the impact of which the public must be aware of. The negative impacts of using social media do not reach people. In line with the development of information technology, the same thing also happens in community life. Information technology is the technology most widely used in society, namely social media. Various activities have become easier thanks to the presence of social media in our lives. But the fact is that now there are more people than the surrounding environment on busy social media. Now you can They say we live in the digital era. In this digital era, the world is very much in our hands. Even though we are only in one place at one time, we can monitor the situation anywhere in the world, we are even connected through social media with everyone. Social media has become an alternative means of communication for society to shorten distance and time. Socio-cultural changes are symptoms of changes in socio-cultural structures and models in society. Socio-cultural change is a common phenomenon that always occurs in every society. These changes occur as they should. The nature and essence of people who always want to make changes. Some say that societal boredom is actually the cause of change.  

This study aims to compare the results of student living cost estimates over a four-year study period using two approaches in financial mathematics, namely the discrete model and the continuous model. The background of the study is based on the need for students to manage their personal finances effectively amidst rising living costs due to inflation. The discrete model is used to predict expenses at certain time intervals, while the continuous model assumes that changes in the value of money occur continuously at all times. This study uses a quantitative descriptive-comparative method with controlled simulations on 100 student data with variations in monthly living costs between Rp2,000,000–Rp4,000,000 and a random inflation rate of 0%–20%. The data were analyzed using discrete and continuous growth formulas, then a Paired Sample t-Test was performed to determine significant differences between the two models. The results show that both models produce very similar living cost estimates with an average difference of only about 1–3% of the total four-year costs. The continuous model produces slightly higher results than the discrete model due to its exponential and continuous nature of calculations. However, the statistical test results showed a p-value > 0.05, indicating no statistically significant difference between the two. Practically, both approaches can be used equally in student financial planning, with the discrete model being more appropriate for short-term projections and the continuous model being more appropriate for long-term projections.