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This study aims to analyze the effect of service quality on passenger satisfaction at Tingkir Bus Terminal, Salatiga City. Service quality is an essential factor in achieving customer satisfaction, especially in public transportation services that cater to the needs of the community. The study underscores the importance of efficient and reliable services in improving the overall passenger experience. This research uses a quantitative approach, employing a survey method with 100 respondents who are passengers at the terminal. Data were collected through a Likert-scale questionnaire, designed to measure various aspects of service quality such as timeliness, comfort, and customer support. The data were analyzed using SPSS version 26, with procedures including validity tests, reliability tests, simple linear regression, and hypothesis testing (t-test). The results show that service quality has a positive and significant effect on passenger satisfaction, suggesting that higher service quality leads to increased satisfaction. This finding emphasizes the critical role of service quality in enhancing the operational success of public transportation services. The study’s findings are expected to serve as valuable evaluation material for improving service quality and provide practical insights for terminal management to enhance passenger satisfaction in the future.

This study aims to examine the effect of ownership structure on audit report lag (ARL) in State-Owned Enterprises (SOEs) in Indonesia. The ownership structures studied include managerial ownership, government ownership, and institutional ownership. The research method used is a quantitative approach with multiple linear regression analysis, using secondary data obtained from annual reports and audited financial statements of SOEs listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The results show that managerial ownership has a negative effect on ARL, meaning that the higher the managerial ownership, the faster the audit report completion. Conversely, government ownership has a positive effect on ARL, indicating that the greater the government ownership, the longer the time required to complete the audit report. Institutional ownership also has a negative effect on ARL, indicating that companies with institutional ownership tend to be faster in completing audit reports. This study provides insight into the role of ownership structure in influencing the efficiency of audit report completion time in Indonesian SOEs.

This study examines the influence of firm size, profitability, solvency, and public accounting firm (KAP) size on audit report lag among food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employs purposive sampling, involving 68 companies with a total of 272 observations, and uses multiple linear regression analysis after passing all classical assumption tests. The findings reveal that profitability measured by Return on Equity (ROE), solvency measured by Debt to Assets Ratio (DAR), and KAP size have a significant effect on audit report lag. Meanwhile, firm size (measured by total assets and total sales), profitability measured by Return on Assets (ROA), and solvency measured by Debt to Equity Ratio (DER) show no significant effect. These results indicate that companies with higher ROE, greater DAR, and those audited by Big Four accounting firms tend to complete their audit process more promptly. The study highlights that both financial performance and auditor characteristics play essential roles in determining audit timeliness. Overall, this research provides valuable insights for management, auditors, investors, and regulators to enhance the efficiency and reliability of financial reporting.  

Folklore is a cultural artifact that stores local wisdom and timeless character education value. One of the folk tales from the Malay coast of Bengkalis that is full of meaning is Merbau Bersiram Blood, a legend about betrayal, slander and a fight for honor between two royal commanders. Using a qualitative-descriptive approach, this article traces the story as a representation of moral education in the construction of Malay culture. Narrative analysis of story line, characters, and symbolism shows how values ​​such as honesty, loyalty, and the consequences of injustice are subtly but powerfully embedded in the structure of the story. This story not only tells of a bloody tragedy, but also reflects the social mechanisms of Malay society in responding to betrayal and cultivating ethics. By re-exploring this story, this article raises the urgency of revitalizing oral traditions as a contextual and meaningful character learning medium, especially in local culture-based education ecosystems. Blood-Drenched Merbau is not just a legend, but a moral voice that echoes from the past for the future generation of Malays.  

The process of signing on and off a seafarer's book for ship crew is a vital stage in the shipping world that requires thorough preparation and orderly implementation to ensure the safety and smooth operation of the ship. Signing on a seafarer's book involves recording and confirming the date and location of boarding the ship in the seafarer's book, which serves as official proof that the document holder has joined the ship's crew. Generally, this stage is accompanied by the preparation of a Seafarer's Employment Agreement (PKL) containing salary details and obtaining approval from the Harbor Master. Conversely, sign off is a procedure carried out when the work contract period in the PKL ends, or earlier for certain reasons such as late salary payments or discomfort in the work. The purpose of this study is to identify the obstacles that arise in the process of managing the sign-on/off of seafarer's crew books at PT. Baruna Mitra Segara Lines, Bandar Lampung. In compiling this paper, the author applies two approaches, namely the field observation method (field study) and the library study method. Both methods are used to gain a comprehensive understanding of the mechanism for managing the sign-on/off of seafarer's books, while also identifying the obstacles that arise so that the company can maximize the process. The research findings reveal that there are obstacles in the implementation of the sign-on/off of seafarer's books that are not fully in accordance with procedures. However, this process still has a positive and significant impact on the efficiency of the departure time of ship crews. This finding confirms that improving procedures and enforcing operational standards are key to improving the quality of document management services at PT. Baruna Mitra Segara Lines

The study aims to investigate how corporate governance impacts sustainability report disclosure in mining companies that are listed between 2021 and 2024 on the Indonesia Stock Exchange (IDX). The proportion of independent board members, the number of audit committee meetings held, and the level of managerial ownership are used to evaluate corporate governance. Using secondary data from the companies' official websites, a quantitative research approach is used. Purposive sampling was applied to select the sample from an initial population of 198 firms, based on two criteria: (1) being in the mining industry and listed on the IDX during the designated timeframe, and (2) regularly publishing sustainability and annual reports. By applying these criteria, a sample of 47 businesses was obtained, producing 188 observations in total.  Multiple linear regression was used to analyze the data using SPSS version 25. The results of the partial test show that while the percentage of independent board commissioners has no discernible effect on sustainability report disclosure, the frequency of audit committee meetings and managerial ownership have a significant and positive impact. These findings demonstrate how important internal ownership and an active audit function are to raising the standard of sustainability accountability and transparency.

The Jakarta Composite Index (JCI), also known as the Indonesia Composite Index is a key indicator that reflects the performance of the Indonesian capital market and serves as a reference for assessing economic conditions and making investment decisions. This study aims to examine the influence of macroeconomic factors such as inflation, the rupiah exchange rate, and interest rates along with an external factor, the Dow Jones Index, on the JCI during the period 2020–2024. This research contributes by incorporating the DJIA as a proxy for global market effects on the JCI and by using the most recent and comprehensive dataset covering the pandemic and subsequent economic recovery. A quantitative approach was employed, using monthly time-series secondary data. The study applied saturated sampling, resulting in 60 observations. The data were obtained from official sources, namely the Indonesia Stock Exchange (IDX), Bank Indonesia (BI), the Central Statistics Agency (BPS), and Investing.com. Multiple linear regression was used as the analysis technique. The results show that inflation and the Dow Jones Index have a significant positive effect with the JCI, while the rupiah exchange rate has a significant negative effect. In contrast, interest rates do not show a significant effect on the JCI. These findings suggest that investors should consider inflation, the exchange rate, and global market movements (DJIA) when making investment decisions, while interest rates may play a less prominent role.  

This study aims to analyze the influence of student organizations, role conflict, and self-regulation on student academic achievement. This study uses a quantitative approach with a survey method. The research sample consisted of 200 students of the Faculty of Economics and Business, Universitas Negeri Surabaya(Unesa) who are active in student organizations. Data collection was conducted through distributing questionnaires with a Likert scale. Data analysis used multiple linear regression, accompanied by tests of validity, reliability, normality, multicollinearity, and heteroscedasticity. The results showed that student organizations have a positive effect on student academic achievement. Role conflict has a negative effect on achievement. And self-regulation has a positive effect on academic achievement. All three variables simultaneously have a significant effect on academic achievement. The results of this study confirm that involvement in student organizations can have a positive impact on academic achievement if combined with strong self-regulation skills and effective role conflict management. Therefore, developing self-regulation skills and time management training should be part of student organization development programs in higher education.

This quantitative study analyzes the influence of Ship Docking Schedule (X1), Port Availability (X2), and Loading and Unloading Productivity (X3) on Vessel Waiting Time (Y) at Tanjung Intan Cilacap Port. Data were collected through questionnaires administered to 86 vessel crew respondents and analyzed using Multiple Linear Regression (SPSS v.26). The t-test results indicate that X1, X2, and X3 individually exert a positive and significant influence on Y.1 The regression model demonstrates robust predictive power, explaining 55.2% of the variance in vessel waiting time (R^2{adj}=0.552). Based on the standardized beta coefficients, the Ship Docking Schedule (X1, \beta=0,385) is identified as the most dominant factor, followed by Loading and Unloading Productivity (X3, \beta=0,302) and Port Availability (X2, \beta=0,307).1 This finding confirms that optimizing maritime logistics performance, particularly in bulk terminals facing physical constraints, requires prioritizing procedural efficiency and scheduling accuracy.

This study examines the factors affecting Ship Agency Company Performance (Y) at Tanjung Emas Port, Semarang. The focus is on four independent variables: Waiting Time Perception (X1), Loading and Unloading Productivity (X2), Document Handling (X3), and Human Resources (X4). Using a quantitative approach and multiple linear regression analysis, data were collected from 100 employees across 27 agency companies. The results indicate that all four independent variables have a positive and significant partial effect on company performance. Waiting Time Perception (X1) was identified as the most dominant factor, with a coefficient of β=0.322\beta = 0.322β=0.322 and tcount=3.152t_{count} = 3.152tcount​=3.152, suggesting that docking time efficiency (influenced by pilot services and vessel intensity) is the key determinant of agency performance. The coefficient of determination (Adjusted R2R^2R2) is 0.370, indicating that 37% of the variation in performance is explained by the model, while the remaining 63% is influenced by external factors such as weather and macro policies. This study underscores the importance of managing port time effectively and improving Human Resources competencies to enhance agency performance in congested and digitized maritime environments, offering strategic recommendations for regulators and port managers.

Rice is the staple food of most Indonesian people, making its availability a national priority. This study aims to analyze the effect of harvested area on national rice production using a time series linear regression approach based on monthly data in 2025. The research employed quantitative methods using secondary data analyzed with SPSS 27. The regression results produced the equation Ŷ = –0.067 + 0.003X. The t-test showed a significance value < 0.001, indicating that harvested area has a positive and significant effect on rice production. The coefficient of determination (R²) was 0.994, meaning 99.4% of rice production variation is explained by harvested area. These findings indicate that fluctuations in national rice production are largely determined by changes in harvested area rather than short-term productivity variations. Therefore, policies to increase rice production should prioritize maintaining harvested area through land protection, planting acceleration, and crop failure mitigation. The study contributes to providing an empirical model for short-term prediction of rice production in Indonesia.

In the modern industrial world, robots like mechanical arms in automotive factories or packaging lines must move quickly and safely. For this, a real-time operating sistem (RTOS) is needed—think of it as a "super-fast brain" that ensures the robot reacts instantly to commands, without delays or errors. This paper analyzes popular RTOS like FreeRTOS and VxWorks for controlling industrial robots, focusing on evaluating performance (speed of operation) and stability (long-term reliability). We conducted tests in a lab using a simple robot that moves its arm to pick up objects. Performance was measured by response time (how quickly the robot stops when encountering an obstacle, ideally under 10 milliseconds) and throughput (how many tasks it can complete per second). Stability was checked through simulations of disruptions, like heavy loads or interfered sensor signals, using metrics such as error rate and time variation (jitter). Results show that FreeRTOS is more efficient for small, affordable robots, with high performance (average response time of 4 ms) but moderate stability (5-10% errors during overload). In contrast, VxWorks excels in stability (errors <2%, stable for up to 95% of tasks on time) for large factory robots, though it requires stronger hardware. Our analysis uses simple models like graphs and repeated tests, without complex formulas, to prove that the right RTOS can boost production efficiency by up to 25% and reduce accident risks.

This study aims to determine the influence of the Independent Learning Independent Campus Program (MBKM) on the soft skills of students of the class of 2021 in the Department of Economic Education, Gorontalo State University. The method used is quantitative with an explanatory approach, which aims to explain the causal relationship between the variables of the MBKM program and students' soft skills. Primary data was obtained through the distribution of questionnaires to 35 respondents who were active students in the batch. Data analysis was performed using simple linear regression with the help of SPSS software version 21. The results of the study show that the MBKM Program has a positive and significant influence on students' soft skills. This means that the higher the level of student involvement in the MBKM program, the better their abilities in terms of communication, teamwork, time management, adaptability, and confidence. The magnitude of the influence of the MBKM program on students' soft skills reached 65.3%, while the remaining 34.7% was influenced by other factors that were not discussed in this study. These findings provide important implications for the development of curriculum and learning strategies in higher education, especially in integrating the MBKM program as an effort to improve the quality of graduates who are ready to face the challenges of the world of work and global society.  

This study aims to analyze the influence of profitability as proxied by Return on Equity (ROE), solvency as proxied by Debt to Equity Ratio (DER), and liquidity as proxied by Current Ratio (CR) on firm value as proxied by Price to Book Value (PBV) in the Indonesian food and beverage sector. The study focuses on the 2019-2023 period, a timeframe uniquely defined by the economic disruption of the COVID-19 pandemic and its initial recovery phase. The research method employed is a quantitative approach using multiple linear regression analysis. The sample consists of 10 companies listed on the Indonesia Stock Exchange (IDX), selected through a purposive sampling technique, resulting in 50 firm-year observations. The results indicate that both partially and simultaneously, the variables of profitability, solvency, and liquidity have a significant positive influence on firm value. This finding suggests that during a period of systemic crisis, the capital market places a valuation premium on companies that can demonstrate holistic and comprehensive signals of financial health. The novelty of this research lies in its contextualization of the dynamic role of financial ratios as crucial signals amidst an unprecedented economic shock. This study provides an empirical explanation for why investors prioritized stability and resilience, thereby reconciling conflicting findings in prior literature regarding the impact of liquidity on firm value.

Audit tenure, and financial distress in the audit report lag of companies in the property and real estate subsector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Operational efficiency is then measured using the BOPO ratio. Audit tenure is measured by assigning a score of 1 if the company’s auditor is consistent and adding +1 whenever each year continues and returning 0 if there is a replacement auditor. Financial distress is then calculated using the Grover model, and audit report lag is calculated based on the difference in days between the audit report date and the financial statements. Company size is measured by Ln (Total Assets). Furthermore, the method used in this study is quantitative with a purposive sampling technique analyzed using multiple linear regression and moderated regression analysis. Operational efficiency hazards have a positive and significant effect on audit report lag, meaning that in this case the BOPO ratio has a high probability of being related to delays in longer audit reports. Audit tenure does not have an effect on audit report lag. Furthermore, financial distress has a negative and significant effect, indicating that companies experiencing lower financial difficulties tend to have a shorter audit report lag. Company size strengthens the influence of operational efficiency on audit report lag. Company size also does not moderate the relationship between audit tenure and report lag. Company size weakens the effect of financial distress on audit report delays. These findings demonstrate the importance of maintaining timely audit reporting for investors in decision-making. This study contributes to the literature on auditors and future research.

This study aims to examine public minibus drivers in Medan from the perspectives of citizenship and liberalism. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation. The results show that public minibus drivers enjoy individual freedoms, such as determining their working hours, choosing their rest times, and competing for passengers. This freedom is seen as a form of self-sovereignty in line with the principles of liberalism. However, this freedom also gives rise to contradictions, namely economic uncertainty, the burden of daily deposits, and the absence of social security and legal protection. The emergence of application-based transportation services further exacerbates the gap, as angkot drivers feel they experience inequality in terms of access to technology, regulations, and government support. This condition demonstrates the weak role of the state in guaranteeing their citizenship rights, especially those related to welfare and job protection. Thus, this study emphasizes that the principle of freedom in liberalism cannot be separated from the state's responsibility to achieve social justice. More equitable policies, technological support, and social protection for public minibus drivers are important steps to ensure that individual freedom is in line with citizenship rights.

Earnings quality refers to the accuracy of a company in presenting its earnings information. It reflects the quality of the company’s financial statements, indicating whether the reported earnings can be considered reliable or not. Earnings quality is influenced by several factors, one of which is the decision-making of the board of directors (CEO). The CEO is regarded as the most powerful individual within a company, exercising authority over corporate decisions, including the disclosure of financial information. In recent times, many women have taken on the role of CEO, and their presence is no longer underestimated. The purpose of this study is to provide empirical evidence on the effect of female CEO presence and CEO education on earnings quality. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2022 period. The sample size was determined using a saturated sampling method, resulting in 2,792 observations. Data were collected using a non-participant observation method, and the analysis technique employed was multiple linear regression analysis. The results of this study show that female CEO presence and CEO education have no significant relationship with earnings quality.

Agricultural practices that take local wisdom into account can provide significant benefits to the environment and society. Local wisdom plays a crucial role in sustainable agricultural practices. Time-tested knowledge and practices can provide solutions to the challenges faced by modern farmers, particularly in the context of climate change and environmental degradation. However, despite extensive research, a significant research gap remains, specifically how local wisdom in the Tumbang Datu Valley can be integrated into broader agricultural policies. The research used was descriptive with a qualitative approach. Qualitative research aims to understand social phenomena from the perspective of participants. Initial informants were selected purposively, selecting informants deemed to have extensive knowledge of the conditions in the village under study, using a snowball sampling technique. The first step was to identify key informants, who in this study consisted of 16 traditional leaders and farmers familiar with the culture in Lembang Tumbang Datu and directly involved in the practice. The local wisdom in the rice farming process, from pre-planting, planting, maintenance, to harvesting and post-harvest, is implemented based on ancestral heritage in line with environmental conservation. Farmers demonstrate their concern for nature through natural soil cultivation, selection of superior seeds, use of organic fertilizers, and implementation of efficient planting and irrigation systems. The application of Integrated Pest Management (IPM) and post-harvest technology demonstrates the farmers' ability to adapt to innovation while maintaining local wisdom. Overall, the rice farming system in Lembang Tumbang Datu demonstrates the synergy between tradition and modernity, supporting food security while preserving cultural heritage.

Education is a process of internalizing values, knowledge, skills, and character formation towards becoming a better individual. In the era of globalization, various challenges arise such as moral degradation, misuse of technology, and the lack of students’ religiosity. These conditions encourage the need to strengthen character education based on the values of the Qur’an. One of the efforts made is through the tahfidz Al-Qur’an program, which aims not only to provide memorization skills but also to cultivate students’ religiosity and good character in line with the vision of the madrasah. This study aims to describe the implementation of the tahfidz Al-Qur’an program in shaping students’ character at MTs Negeri 3 Banyumas. The research employs a descriptive qualitative method with a field research approach conducted at MTs Negeri 3 Banyumas. Data were collected through observation, interviews, and documentation. The findings indicate that the implementation of the tahfidz program is carried out in three stages: (1) the planning stage, (2) the implementation stage, and (3) the evaluation stage. Specifically, the implementation at MTs Negeri 3 Banyumas also consists of three phases: (1) the preliminary stage, (2) the core stage, and (3) the closing stage. Meanwhile, the evaluation of students’ abilities is conducted through formative and summative assessments. The program has successfully shaped students’ character to become religious, disciplined, responsible, tolerant, resilient, independent, and honest. The challenges faced include differences in students’ memorization abilities and limited time, but these can be overcome through intensive guidance and support from both the school and parents. The Tahfidz program at MTs Negeri 3 Banyumas makes a significant contribution to character building, making it worthy of continuous development as part of Qur’an-based character education.

Work-life balance refers to a condition in which individuals are able to manage and allocate their time, energy, and attention proportionally between work demands and personal life. Performance is defined as the measurable outcomes achieved by individuals in carrying out their duties. This study aims to examine the effect of work-life balance on employee performance at the Secretariat of the Regional House of Representatives (DPRD) of Deli Serdang Regency. The proposed hypothesis states that there is a positive influence between work-life balance and employee performance. The study population consisted of 200 employees, and the sampling technique used was probability sampling, which provides equal opportunities for each member of the population to be selected. Based on the Yamane formula with a 10% error rate, a total of 67 respondents were obtained. Data were collected using a Likert-scale questionnaire, and the data were analyzed using a simple linear regression test. The results show a significance value of 0.000 < 0.05, indicating that the hypothesis is accepted. This means that work-life balance has a positive and significant effect on employee performance. The contribution of work-life balance to performance is 62.4%, while the remaining 37.6% is influenced by other factors.