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The decline in the quality and quantity of groundwater resources is one of the biggest challenges in natural resource management in many areas. Mapping the potential of groundwater requires technology that can identify and detect the presence of water sources with high accuracy. The purpose of this study is to develop a groundwater detection application using a capacitance-based remote sensing method, which leverages the principle of capacitance changes on the soil surface due to the presence of groundwater. The capacitance sensing method was chosen because it can detect differences in capacitance between water-filled soil and dry soil. In this study, we integrate a capacitive sensor connected to electronic devices into a mobile application to visualize and analyze the data in real-time. This application aims to enable users, such as farmers and researchers, to easily monitor and detect the presence of groundwater sources at various locations with high efficiency.

Globalization has had a significant impact on various aspects of life, including the economy, which has driven the growth of multinational companies in Indonesia. One practice that has become increasingly relevant in this context is transfer pricing, which refers to the determination of prices between divisions within a multinational company. This study aims to analyze the effects of taxes, profitability, and leverage on transfer pricing decisions in manufacturing companies, using a sample of 16 companies and data analysis with SPSS version 25. The results show that taxes and profitability do not have a significant impact, consistent with some previous studies. However, leverage was found to influence transfer pricing decisions, with companies having higher leverage tending to avoid transfer pricing practices in order to maximize profits. This study provides insights into the factors affecting transfer pricing decisions in manufacturing companies and the implications for tax management and financial strategies in the context of globalization dynamics.

This research aims to conduct empirical tests regarding the influence of financial distress, profitability, leverage, and liquidity on going concern statement in energy sector companies on the IDX in 2020-2023. This research uses 4 independent variables in the form of financial distress as measured by the Altman z-score, profitability as measured by return on assets, leverage as measured by the debt to asset ratio, and liquidity as measured by the current ratio. The dependent variable is a going concern statement with measurement using a dummy variable. The sampling technique used was a purposive sampling method which was based on certain criteria so that 53 companies were obtained and a total of 212 data. Data testing used logistic regression analysis and IBM SPSS Statistics version 26 software for data processing. The results of this study indicate that the variables of financial distress, profitability, leverage, and liquidity have a simultaneous effect on the going concern statement.

This research focuses on designing and simulating a makeup robot control system with a Human-Robot Interaction (HRI) approach. The main goal is to develop a robot that is not only efficient in applying makeup, but also able to interact directly with users. The design of this robot is designed with attention to anthropomorphism and non-verbal interaction, in order to improve user comfort and experience during the use process. This control system leverages cutting-edge sensor technology, such as facial recognition and expression analysis, to detect user emotions and adjust the robot's response in real-time. The simulation process is carried out using the Robot Operating System (ROS) to develop an algorithm that supports task coordination between robots and humans as well as interactive feedback. The results of the simulation show that the robot is able to recognize the user's emotions and adjust their actions, thus creating a more intuitive and responsive interaction experience. This research has made a significant contribution to the development of robotics technology in the field of beauty, thereby improving the user experience in personal care. The findings also pave the way for further research into more complex human-robot interactions that are responsive to individual needs.

This research was conducted to determine the effect of liquidity, profitability, leverage, and firm size on dividend policy in oil, gas, and coal subsector companies listed on the the Indonesia Stock Exchange (IDX) in 2020-2023. This research uses 4 independent variables in the form of liquidity which is measured by the current ratio, profitability which is measured by the return on assets, leverage which is measured by the debt to equity ratio, and firm size which is measured by ln.total assets. The dependent variable is dividend policy, measured using the dividend payout ratio. The population in this research is 85 oil, gas, and coal subsector companies registered on the IDX in 2020-2023. Sampling used purposive sampling technique. The total research sample was 14 companies with 56 financial report data tested using multiple linear regression analysis. The results of the research that has been conducted show that profitability has an effect on dividend policy, while liquidity, leverage, and firm size have no effect on dividend policy.

The aim of this research is to examine the impact of capital intensity, managerial ownership, leveragee and financial distress on the level of application of conservatism used in manufacturing companies listed on the BEI from 2020 to 2022. The population of this research is manufactur companies listed on the BEI. The method of this research used  a purposivee sampling method, totaling 66  companies were used as samples. The panel  regression  model  was used  in data  analysis, to  assess  the   feasibility  of the model using the F  test  and coefficient  of  determination. The research results of  the hypothesis show that capital   intensity has a significant positive impact on the application of accounting conservatism. in contrast,  managerial ownership, leverage, and financial distress have no impact on accounting conservatism

This research examines the impact of liquidity, leverage, and company size on the financial performance of chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2022 period. Data were collected from secondary sources, specifically www.idx.co.id, using a saturated sampling technique, resulting in 20 company samples. Quantitative analysis was applied to assess these factors' effects on financial performance. Descriptive analysis results indicate that liquidity, leverage, and company size show a moderate relationship with financial performance, with values on a scale of 0.40–0.599. Partial hypothesis testing reveals that liquidity and leverage have positive and significant effects on financial performance, whereas company size does not significantly influence it. In summary, this study concludes that there is a combined influence of liquidity, leverage, and company size on the financial performance of chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2022 period.

The study explores the impact of regional infrastructure investment on economic growth and regional inequality in East Kalimantan Province from 2012 to 2023. Motivated by the ongoing development disparities in Indonesia, especially outside Java and Sumatra, this research examines how infrastructure spending—particularly in public works, housing, and transportation—affects East Kalimantan’s economic growth and regional inequality. Using a quantitative methodology, the analysis leverages secondary data obtained from local government agencies. The research employs SPSS 23 for path analysis to evaluate relationships among variables, focusing on East Kalimantan’s fiscal allocations and their impacts on economic dynamics. The results indicate mixed impacts across sectors: while housing and transportation investments significantly promote economic growth, public works spending shows no significant effect.

Tax avoidanceis an effort made to reduce the amount of tax paid by exploiting the weaknesses of tax regulations. The purpose of this study is to obtain empirical evidence regarding the influence of profitability, leverage, and company size on tax avoidance. The sampling method used is nonprobability sampling with purposive sampling technique. The number of samples obtained is 88 observation data. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it shows that the profitability variable has a negative effect on tax avoidance, while leverage and company size do not affect tax avoidance.

The purpose of this research is to test in reality whether profitability, leverage, and company size affect company value in real estate and property companies listed on the Indonesia Stock Exchange during the 2019-2023 period. This study uses secondary data, there are 10 companies that meet the research criteria many as 50 observation data. This study uses a quantitative method. The research variables used are profitability, leverage, and company size. This test uses multiple linear analysis and the eviews 13 software program. These results illustrate that profitability and leverage do not affect company value, while company size has a negative effect. according to the results of the regression test using (REM), the Determination Coefficient R² = 0.493716, indicating that 49.37% of company value is influenced by (ROAS), (DERA), and (UP), while the remaining 50.63% is explained by other factors.

Becoming a successful entrepreneur in the digital era is a journey filled with challenges and opportunities. In a rapidly changing business landscape, the ability to adapt to technological advancements and consumer behavior is key to success. This article explores the essential strategies and mindsets necessary for entrepreneurs to achieve success. The main focus is on four aspects: adaptive strategies, innovative mindsets, mastery of digital technology, and the development of a strong team. Adaptive strategies enable entrepreneurs to respond quickly to market changes, while an innovative mindset encourages them to view failures as learning opportunities. Mastery of digital technology enhances efficiency and competitiveness, and a committed, solid team fosters a positive work environment. Through continuous evaluation and adjustment of strategies, entrepreneurs can ensure the sustainability and growth of their businesses. This article serves as a guide for entrepreneurs to leverage challenges in the digital era as opportunities for innovation and long-term success. 

The SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis is widely known and commonly applied in business strategy. CV Dejeefish was chosen for this SWOT analysis to help develop the company’s business strategy. The objective of this study is to identify the impact of SWOT analysis on business development and to uncover weaknesses, obstacles, and areas for improvement that could enhance the company’s efficiency, quality, and sustainability. The findings indicate that CV Dejeefish is in a relatively strong position, with more strengths than weaknesses and threats. However, CV Dejeefish still needs to implement a combination of SWOT-based business strategies and a SWOT Matrix. Firstly, in the SO (Strengths-Opportunities) strategy, the company can leverage high-quality broodstock from BBAT to expand its market, adopt the latest technology in aquaculture, and develop value-added products. Secondly, in the WO (Weaknesses-Opportunities) strategy, expanding the use of aquaculture technology and improving responsiveness to climate change and market conditions is strongly recommended. For the ST (Strengths-Threats) strategy, a focus on strict quality control, risk mitigation, and maintaining adequate capital reserves is necessary to address potential threats. Lastly, the WT (Weaknesses-Threats) strategy should involve implementing effective monitoring systems, building strong relationships with stakeholders, and conducting regular evaluations.

The rapid advancement of modern computing has driven extensive research on numerical algorithms for solving large-scale systems of linear equations. Classical methods such as LU decomposition, Jacobi, and Gauss–Seidel have been revisited and optimized to leverage parallel architectures, GPUs, and even quantum platforms. Recent studies demonstrate that optimized algorithms can reduce computation time by more than 50% while maintaining high accuracy in solving high-dimensional problems. LU decomposition, particularly in its parallel and GPU-based implementations, has shown superior performance in batch processing and industrial-scale simulations. Meanwhile, iterative methods such as Jacobi and Gauss–Seidel remain relevant due to their flexibility in numerical modeling, with further developments for block matrix systems, finite element applications, and FPGA architectures. The integration of these enhanced algorithms is not only beneficial for the advancement of scientific software development but also supports practical applications in engineering simulations, large-scale data optimization, and machine learning. Therefore, an integrative review of modern numerical algorithm developments is crucial in bridging the gap between industrial demands and research progress in scientific computing.

This study aims to test and analyze the use of the Beneish M-Score model to detect financial statement fraud. The data used are secondary data in the form of financial reports of the banking sector listed on the Indonesia Stock Exchange in 2021. The research method used is a quantitative method with discriminant analysis. The discriminant analysis method is used to analyze the relationship between the Beneish M-Score model and financial statement fraud by looking at which factors or variables can significantly affect the dependent variable. The application of discriminant analysis is carried out to test which independent variables can accurately distinguish samples of financial reports that are suspected of being manipulated and financial reports that are suspected of not being manipulated. The results of the study indicate that the variables that are able to distinguish between samples of financial reports that are suspected of being manipulated and those that are not manipulated are the variables Days Sales Receivable Index (DSRI), Gross Margin Index (GMI), and Total Accrual to Total Asset (TATA), Asset Quality Index (AQI), while the variables Sales and General Administration Expenses Index (SGAI), Leverage Index (LVGI), Sales Growth Index (SGI), Depreciation Index (DEPI) are proven to be unable to distinguish between financial reports that are suspected of being manipulated and those that are not manipulated.

This study aims to analyze the influence of ease of use, advertising, and benefits of digital wallets (e-wallets) on Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector in Sukabumi. Digital wallets have become increasingly popular as a payment tool, particularly in the culinary industry. This research focuses on how these three factors affect the decision of MSME operators to use e-wallets in their business operations. The research method used is quantitative, with data collection techniques through questionnaires distributed to owners and managers of culinary MSMEs in Sukabumi. The data obtained were analyzed using multiple linear regression to determine the influence of each independent variable (ease of use, advertising, and benefits) on the dependent variable (e-wallet usage). The results show that all three independent variables have a significant positive influence on the use of digital wallets among culinary MSMEs in Sukabumi. Ease of use and benefits have a more dominant influence compared to advertising in driving the decision to use e-wallets. This study contributes to the development of digital wallet marketing strategies and provides insights for MSME operators to leverage digital payment technology to improve business efficiency and competitiveness.

In building a company, each company will maximise its performance to achieve its goals. Because each company has a goal to obtain profit or profit from the production activities carried out and to increase the value of the company. The purpose of this study was to determine the effect of tax planning, profitability, company size and leverage on firm value. This research was conducted on the Indonesia Stock Exchange (IDX) taking data through the website www.idx.co.id to obtain annual report data that has been published and audited by the company in the 2020-2022 period. While the research time was conducted in 2024, the observation period carried out by researchers was in the order of time from 2020 to 2022. The type of approach in this study is to use a quantitative approach. With this type of research relationship using associative methodology where this method is used to determine the interaction or impact between several variables. The results of this study indicate that tax planning has a significant positive effect on firm value The results of this study indicate that profitability has a significant positive effect on firm value The results of this study indicate that company size has no significant effect on firm value. The results of this study indicate that leverage has a significant positive effect on firm value.

This study presents a systematic literature review (SLR) to explore the role of social networks in entrepreneurship within the context of Banjarmasin. The research investigates how social connections affect business success, focusing on the influence of networking in developing sustainable ventures. By analyzing peer-reviewed articles published over the last decade, the study identifies key themes, including community support, collaboration, network strength, and access to resources, which act as significant drivers for business growth. Both formal and informal networks are found to play essential roles in enhancing entrepreneurial outcomes. The findings suggest that optimizing these social networks is crucial for achieving sustainable business development. This study offers practical insights for entrepreneurs and policymakers, aiming to provide strategies that leverage local social capital for improved business performance in Banjarmasin.

This research seeks to empirically evaluate the influence of business scale, education, business age, and accounting training on the application of accounting information in Sayung District. Employing a quantitative methodology, the study utilizes WarpPLS version 7.0 for data analysis, with a sample comprising 35 respondents. The dependent variable identified in this research is the Use of Accounting Information, while the independent variables include Business Scale, Education, Business Age, and Accounting Training. The results indicate that neither business scale nor education significantly affects the use of accounting information. Conversely, business age and accounting training demonstrate a notable impact on this utilization. In summary, it is crucial for MSME stakeholders to take into account the educational qualifications of MSME owners or managers, as their educational level can influence the effective application of accounting information, which is vital for business development. Additionally, to steer MSMEs towards improved practices, it is essential for these enterprises to enhance their accounting processes through the implementation of an accounting information system. This system encompasses various elements, including decision-making and operational functions. Consequently, MSMEs that effectively leverage accounting information can promote their business growth, which ultimately benefits the government, as increased MSME revenues are linked to higher state income through tax contributions.

This research explores the transformative impact of digitalization on maritime operations, focusing on emerging technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), and blockchain. Through qualitative research and descriptive analysis, perspectives from maritime professionals, lecturers, and graduates were examined to understand the integration of these technologies in maritime management, operations, and education. The findings reveal that digital tools significantly enhance operational efficiency, decision-making, and sustainability while highlighting challenges in workforce training and the gap between theoretical knowledge and practical application in maritime education. Despite the benefits, full optimization of these technologies is still developing due to varied adoption levels across the industry. The research emphasizes the need for investment in infrastructure, continuous professional development, and educational reform to fully leverage digitalization in the maritime sector.

This study examines women's political communication in Maluku, focusing on the opportunities, challenges, and socio-cultural dynamics they face. In a region strongly influenced by patriarchal culture, women's roles in politics are often constrained by traditional social views and resistance to their involvement in a male-dominated political arena. The complexity of this issue is heightened by the perception that politics is a harsh and competitive domain. The aim of this research is to understand the communication strategies used by female politicians in Maluku and to identify the factors that influence their success or failure in the political field. This study employs a qualitative method, gathering data through in-depth interviews with female politicians, activists, and political observers in Maluku. The findings reveal that despite significant challenges, female politicians are able to leverage local values such as community solidarity and the adat-based social system to strengthen their political positions. Additionally, social networks and support from women's groups and political organizations play crucial roles in their political communication strategies. Women's roles in Maluku politics are not limited to verbal and non-verbal communication but also include their ability to integrate local values and utilize their central societal roles to promote political agendas. These findings provide a significant contribution to the study of women's political communication, particularly in contexts that have been underexplored in both national and international literature. The research concludes that women's political communication in Maluku is a complex adaptation to the local socio-cultural context.