Publication Search

This study aims to analyze the perceptions of students from various majors regarding the urgency of legal protection for the Napoleon wrasse (Cheilinus undulatus), a rare and endangered marine species that plays a crucial role in maintaining the balance of coral reef ecosystems. This fish faces serious pressure due to overexploitation and illegal trade, thus requiring special attention from a legal and conservation perspective. This study used a qualitative descriptive approach with purposive sampling technique, involving students from marine, fisheries, environmental, and legal departments. Primary data were collected through a questionnaire designed to elicit respondents' insights, level of understanding, and recommendations regarding the protection of this species. The data obtained were then analyzed using thematic analysis to identify patterns of perception and key ideas. The results showed that the majority of students considered legal protection for the Napoleon wrasse to be very urgent. They advocated for strengthening regulations, stricter law enforcement, increased surveillance in water areas, education for coastal communities, development of conservation and cultivation programs, and strengthening international cooperation. The implications of this study emphasize the importance of a comprehensive and collaborative protection strategy to support the sustainability of marine resources.

Food tourism is increasingly recognized as a strategic component in enhancing the competitiveness of tourism destinations, particularly thru the development of local cuisine based on local wisdom. However, most research still views digital platforms as partial promotional tools and has not yet studied how to use them systematically to build a sustainable culinary tourism ecosystem. The purpose of this study is to examine how digital platforms contribute to the development of local cuisine and how they contribute to the strengthening of sustainable culinary tourism. This is the culinary tourism destination that is the subject of this study, which was conducted using the case study method. Data was collected thru in-depth interviews with culinary MSME producers, destination managers, and tourists, as well as online observations via social media, travel review platforms, and culinary markets. The research results show that the value of tourism experiences can be enhanced, destination identity strengthened, and active participation of local SMEs increased thru the integration of digital platforms that connect visual promotion, tourist interaction, and digital culinary stories. The latest finding in this research is the development of a multi-platform digital integration model that serves not only as a marketing tool but also as a collaborative ecosystem that helps local economic growth, preserves culinary cultural heritage, and enhances the competitiveness of tourist destinations. The results of this research contribute conceptually and practically to building sustainable digital-based culinary tourism strategies.

An employment relationship is a relationship between a worker and an employer or entrepreneur involving work, wages, and orders. One outcome of this employment relationship is termination of employment. To create a just and prosperous society based on Pancasila and the 1945 Constitution, the government has enacted laws concerning termination of employment, such as Law No. 13 of 2003 concerning Manpower, Law No. 11 of 2020 concerning Job Creation, and Government Regulation No. 35 of 2021 concerning Fixed-Term Employment Agreements, Outsourcing, Working and Rest Hours, and Termination of Employment. This research uses a normative legal method, namely examining the law as it exists or should exist, or the law in books. The research was conducted by analyzing applicable laws and regulations, using library materials or secondary data covering primary, secondary, and tertiary law. Termination of employment is the right of both parties, namely workers and employers. Both parties can terminate the employment relationship according to their respective situations or conditions. This issue often generates debate because each party has different perspectives and arguments regarding termination of employment. As a result, the amount of compensation workers receive in practice also varies. Comparing Law No. 13 of 2003, Law No. 11 of 2020, and Government Regulation No. 35 of 2021 concerning termination of employment, it is clear that the Employee Rights Act No. 13 of 2003 provides more compensation than the Job Creation Law. Therefore, in practice, many companies, including PT Kuoni Indonesia, seek ways to reduce their compensation obligations under the pretext of negotiating with employees.

Background: Stunting remains a major public health concern in Indonesia, affecting children’s growth, development, and long-term health outcomes (Sari, 2020). Early childhood stunting can lead to cognitive delays, poor school performance, reduced productivity in adulthood, and increased risk of chronic diseases (Hapsari & Wulandari, 2019). Understanding the interaction of demographic, socioeconomic, and health-related factors is essential to reduce stunting prevalence and improve child health outcomes (Yuliani, 2019). Objective: This study aimed to analyze the factors influencing the incidence of stunting among children attending the Sagerat Public Health Center in Bitung City. Methods: A quantitative, observational study with a cross-sectional design was conducted. Thirty children were selected using purposive sampling based on inclusion criteria such as age under five years and available anthropometric data. The Wilcoxon signed-rank test was applied to examine the relationship between these factors and stunting incidence, with a significance level set at p < 0.05. Results: The analysis showed that 30 children (100%) in the study were at risk of stunting based on height-for-age measurements, with 20 children (90%) confirmed as stunted and 10 children (10%) having normal height. These results suggest that maternal education, socioeconomic status, nutrition, and access to healthcare are strongly associated with stunting in this population. Conclusion: Factors such as maternal education, socioeconomic status, dietary intake, and access to healthcare significantly influence the incidence of stunting among children at the Sagerat Public Health Center. Comprehensive community-based programs are recommended to reduce stunting prevalence and improve long-term health outcomes for children.

This study investigates the strategic strengthening of the rambak cracker industry as an instrument for local economic development in Penanggulan Village, Pegandon District, Kendal Regency. Rural agro-processing enterprises have increasingly been recognized as territorially embedded production units capable of generating value-added outputs and absorbing surplus labor within localized economic systems. Field-based empirical observations reveal that rambak production in the village operates through household-managed processing systems characterized by traditional production techniques, informal managerial practices, and limited digital marketing adoption despite contributing significantly to community income generation. Data obtained from expert respondents were analyzed using the Analytical Hierarchy Process to identify strategic priority determinants influencing industrial competitiveness and sustainability. The results indicate that product innovation and quality improvement constitute the primary strategic priority, followed by digital marketing development and institutional partnership strengthening, while production capacity expansion remains comparatively less influential in enhancing market competitiveness. These findings suggest that adaptive innovation and digitally enabled commercialization pathways function as critical mechanisms for improving value-chain integration and expanding market accessibility among rural food-processing industries. Strengthening innovation ecosystems within the rambak sector may therefore contribute to employment creation, income diversification, and sustainable community-based economic transformation in rural production clusters.

Private vehicles are a frequently used mode of transportation because they are considered more practical. However, using private vehicles carries several risks, such as traffic accidents due to drivers losing focus on the road due to other activities, such as making calls on smartphones, drinking, or operating the radio. Approximately 90% of accidents are caused by human error. Convolutional Neural Network (CNN) is a type of neural network commonly used on image data. CNN is often used for image classification due to its high performance and accuracy. Therefore, this study aims to analyze the performance of CNN for the classification of distracted driving activities. The results show that the CNN model is able to effectively classify images of distracted driving activities, with an accuracy of approximately 99% across all datasets and across all input image size variations. Furthermore, the results of this study also show that differences in right-hand and left-hand drive datasets do not significantly affect model accuracy. Variations in input image size also do not significantly affect model accuracy, but do affect the training duration.

Quality schools are the goal of every educational institution, therefore it is important to pay attention to various aspects which are believed to influence school quality. This research was conducted with the aim of examining the influence of work commitment and teacher certification on school quality (State High School in Palembang City). The method used in this research is a quantitative method, with data obtained through questionnaires and documentation. The data obtained from the research process was then analyzed quantitatively through statistical computing (t test and F test). The results of the research conducted state that work commitment has a positive and significant effect on school quality; teacher certification has been proven to make a positive and significant contribution to school quality; In simultaneous testing it was found that work commitment and teacher certification affected the quality of State High Schools in Palembang City. The contribution of the two independent variables to the dependent variable is in the quite high category

Belawa Village, located in Lemahabang District, Cirebon Regency, West Java, is famous for the Labi-labi Belawa tourist attraction. This study aims to develop a sustainable tourism village at the Cikuya Tourist Attraction in Belawa Village. This model is expected to be an integrated solution to support the implementation of sustainable tourism. The research method used is descriptive qualitative, with quantitative data analysis. The results of the study show that the implementation of sustainable tourism in Cikuya is evident through environmental preservation and the conservation of the Belawa turtle habitat. Although the management is not yet optimal, there are practices of utilizing organic waste, such as chicken manure for animal feed and coconut shells for souvenirs, supporting the circular economy concept. Community participation in cultural activities also supports the social and cultural aspects of sustainable tourism, although it is still incidental and has not yet been programmed sustainably. However, the implementation of sustainable tourism in Cikuya is not yet fully optimal, despite having strong natural and conservation potential. Structural and operational barriers, such as accessibility, human resources, institutional governance, economy, socio-culture, and policy support, affect the effectiveness of applying sustainability principles.

This research explores how monopoly markets operate in the context of a sharia-based microeconomy, with a primary focus on how prices are regulated based on the principle of adl or justice. Unlike traditional monopolies, which often create inefficiencies in resource allocation and exploit consumers, Islamic teachings require fair prices, in accordance with the Quran's prohibition of gharar (uncertainty) and zulm (oppression). Referring to the theories of Ibn Taymiyyah and modern thinkers such as Chapra, we examine how monopoly companies can achieve maslahah or mutual benefit through profit restrictions, combining prices with zakat, and supervision by a sharia council. Through a simple mathematical model, we prove that monopolies regulated by justice produce better Pareto outcomes than equilibria that only maximize profits, by reducing social losses while still encouraging innovation. Empirical data from Islamic markets in Indonesia, such as halal commodities, support these findings, where regulations can stabilize prices at 15-20% lower. The conclusion of this study highlights the importance of Sharia principles in managing sustainable markets in developing countries, with policy recommendations to reform antitrust rules to align with the maqasid al-Shariah.

The Islamic insurance industry in Indonesia, including in the city of Medan, continues to face various challenges, one of which is the low level of public participation in using Islamic insurance products. Public decisions to choose Islamic insurance are influenced not only by economic factors but also by non-economic factors, such as the level of religiosity, Islamic financial literacy, and trust in insurance service providers. This study aims to examine in depth the role of religiosity, financial literacy, and trust in influencing public decisions regarding the use of Islamic insurance in Medan City. This research employs a qualitative approach by utilizing secondary data obtained from reports of the Financial Services Authority (OJK), the Central Statistics Agency (BPS), fatwas issued by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), as well as relevant national and international scholarly articles. Data analysis was conducted using content analysis techniques to obtain a comprehensive understanding of public behavior, perceptions, and preferences. The findings indicate that religiosity plays a role in increasing awareness of the importance of financial products that comply with sharia principles, financial literacy strengthens public understanding of the benefits and mechanisms of Islamic insurance, while trust emerges as the key factor most decisively influencing decision-making. These findings are expected to serve as a reference for formulating strategies to enhance public literacy and trust in Islamic insurance in Medan City.

The rapid growth of e-commerce has increased the strategic role of freight forwarding and delivery service companies in maintaining the efficiency of supply chains. However, the increasing complexity of delivery processes also raises various operational risks, such as package damage, loss, delivery delays, and distribution errors. This study aims to analyze the implementation of risk management in freight forwarding companies operating in Brebes Regency and to assess the effectiveness of the risk management practices applied. This research employs a descriptive qualitative approach, with data collected through in-depth interviews, observations, documentation, and questionnaires. Informants were selected using purposive sampling, involving company management, operational staff, couriers, and customer service personnel. Data analysis was conducted using the Miles and Huberman interactive model and supported by average risk score analysis. The results show that most aspects of risk management fall into the high and very good categories, with an overall average score of 3.89. This indicates that the company has implemented risk management effectively, particularly in incident evaluation, risk measurement, and cooperation with insurance providers. Nevertheless, improvements are still needed in reducing the frequency of operational risks and enhancing the use of digital technology for risk monitoring to ensure a more comprehensive and sustainable risk management system.

The development of artificial intelligence has revolutionized higher education by increasing the efficiency and personalization of learning, but it has also posed a major challenge in the form of a decline in students' critical thinking skills due to their dependence on technology. Therefore, an in-depth philosophical study through the post-positivism, critical theory, and constructivism paradigms is needed to understand its impact on cognitive and epistemological processes. This study aims to analyze how these three paradigms guide the development of critical thinking in the context of AI. It uses a descriptive-analytical method based on secondary data from academic literature such as journals and books that have been critically synthesized. The findings show that post-positivism views AI as a tentative critical realism tool for empirical verification. Critical theory critiques power relations, ideology, and the ethics of technological domination. Constructivism emphasizes the construction of social knowledge through human-centered design that supports creativity and collaboration. The positive impacts of AI include instant feedback and content adaptation, while the negative impacts include social isolation, weak digital literacy, and data privacy. Therefore, the implication is the wise use of AI with the assistance of teaching staff to strengthen reflective analysis, ethical literacy, and paradigm adjustments in accordance with the exact or social sciences to create multidimensional learning in the digital era.

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

This study aims to determine the extent to which motivation and work discipline affect employee productivity at CV. Langgeng Jaya. The study uses a quantitative descriptive approach with data collection techniques through distributing questionnaires. The study population includes all 80 employees of CV. Langgeng Jaya, with a sampling technique using Saturated Sampling. Data analysis was carried out through Multiple Linear Regression Tests and Hypothesis Tests with the help of the SPSS 27 program. The results of the study indicate that motivation has a significant influence on employee productivity partially, while work discipline does not have a significant influence. However, simultaneously, motivation and work discipline have been proven to have a significant influence on employee productivity. Therefore, CV. Langgeng Jaya is expected to prioritize increasing employee motivation through targeted programs and conducting evaluations and coaching on work discipline aspects, so that both factors can support each other in increasing overall productivity. This aims so that both factors can support each other in increasing overall employee productivity, creating a more productive work environment, and improving company performance in the long term.

The increasing intensity of business competition requires companies to maintain strong financial conditions to avoid financial distress that may disrupt business continuity. This study aims to assess the financial stability and predict the potential bankruptcy of PT Sido Muncul Tbk for the 2022–2024 period using the Altman Z-Score model. A descriptive quantitative approach was applied, utilizing secondary data obtained from annual reports published by the Indonesia Stock Exchange and the company’s official website. Five key ratios in the Altman model were used as indicators to evaluate the company’s financial position and resilience. The results show Z-Score values of 4.74 in 2022, decreasing slightly to 4.66 in 2023, and rising again to 4.79 in 2024. These scores are significantly above the safe threshold of 2.675, indicating that the company is in a healthy financial state with a very low risk of bankruptcy. Overall, PT Sido Muncul Tbk demonstrates stable financial performance, supported by a strong capital structure and consistent operational results. The Altman Z-Score model also proves to be an effective early-warning tool for identifying potential financial problems.

Learning Islamic jurisprudence (fiqh taharah) is an important foundation in developing correct worship habits in children. This community service research examines the implementation of Islamic jurisprudence (fiqh taharah) learning at Majlis Taklim Al Falah Tangerang with the aim of improving knowledge, practical skills in ablution, and the capacity of teachers in teaching children. The method used is an asset-based community development (ABCD) approach and a participatory-educational approach that combines short theory sessions, demonstrations, repeated practice, and non-written practical evaluations. Data were collected through observation, interviews, direct practice, and formative evaluations during the activities. The results show an increase in participants' conceptual understanding of hadas and najis (impurity) and improved ablution practical skills, characterized by enthusiasm, the ability to imitate the ablution sequence more accurately, and a positive response to practical learning methods. In addition, the program encourages teachers' awareness to implement skills-based evaluation and enrich learning methods according to children's characteristics. In conclusion, Islamic jurisprudence (fiqh taharah) learning at Majlis Taklim is more effective when it is practice-oriented, participatory, and sustainable; Follow-up recommendations include routine ablution practices, pedagogical training for teachers, and the provision of simple media to support learning.

This study aims to identify how e-government and competence affect employee performance at the Jambi City Regional Tax and Retribution Management Agency. This study is based on the fact that government agencies need to utilize information technology and improve their human resource capabilities to improve their work efficiency. The method used in this study is quantitative with multiple linear regression analysis techniques used. After the questionnaire was distributed to 54 members of the Jambi City BPPRD, the data were processed using the SPSS version 25 program. The results of the study indicate that e-government partially has a positive and significant influence on employee performance, and competence also partially has a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency, and simultaneously, e-government and competence together provide a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency.

This study examines the influence of income inequality and poverty on the prevalence of stunting in ten provinces across Sumatra Island during the 2016–2024 period. Using a panel dataset of 90 observations and applying a Fixed Effect Model, the results indicate that both income inequality—measured by the Gini Ratio—and poverty have a positive and significant effect on stunting. The Gini Ratio shows a coefficient of 1.46 (p = 0.0002), while poverty records a coefficient of 6.28 (p = 0.0140), jointly explaining 52% of the variation in stunting prevalence. Spatial analysis further supports these findings, with Moran’s I values exceeding 0.40, suggesting strong spatial autocorrelation and clustering of high-stunting regions. High-risk clusters—Aceh, Jambi, and Bengkulu—are characterized by Gini Ratios above 0.33 and poverty levels exceeding 12%, reinforcing the existence of an intergenerational poverty–stunting trap, particularly influenced by urban–rural disparities (rural 53.3% vs urban 34.9%). The study highlights that specific nutrition interventions such as supplementary feeding, micronutrient programs, and breastfeeding promotion are insufficient without accompanying structural reforms addressing economic inequality. Therefore, multisectoral convergence strategies are required, including expanded conditional cash transfers, progressive local taxation reforms, nutrition-focused social assistance, and universal basic infrastructure to accelerate stunting reduction toward the 14.2% target by 2029.

This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.

This research investigates the effect of fundamental factors, namely the current ratio, debt to equity ratio, and return on equity on stock returns of mining firms listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The research highlights the utility of understanding a firm’s financial performance in guiding investment selection within the capital market. Although the mining industry contributes significantly to Indonesia’s economy, stock movements in this sector are often subject to uncertainty due to market fluctuations and commodity price volatility. This research utilizes secondary data from annual financial statements and stock price records of 51 IDX-listed mining companies over the study period. Panel data regression, combined with descriptive and quantitative statistical techniques, was employed using E-Views 12 software. The findings reveal that stock returns are significantly influenced by the current ratio, debt to equity ratio, and return on equity. These results provide useful insights for investors, financial analysts, and corporate management by emphasizing the function of fundamental indicators in assessing stock performance, particularly within the mining sector.