Publication Search

The purpose of this research is to describe the value of the struggle of two friends, namely Ben and Jody, in a literary work by Dee Lestari entitled the philosophy of coffee. This short story tells the story of Ben and Jody's successful struggle to make their dreams come true. The struggle makes two friends, Ben and Jody, ambitious in brewing coffee to gain profit and turnover. From this novel it can be seen that struggle and consistency can make someone achieve success. The method used is descriptive method. The source of this research uses data from the literary work used entitled Dee Lestari's Coffee Philosophy. The theory in this research is based on Joyomartono's theory, there are five types of struggle values, namely the values ​​of willingness to sacrifice, unity, respect, patience, and the spirit of never giving up, cooperation.

This research aims to analyze how Zara in the Matoshi Family Preamble novel relates to strategies against enemies in unhealthy businesses and implementing illegal businesses. This research uses reading techniques and note-taking techniques. This research is included in qualitative research using data sources from the novel by Auntie Zara entitled Preambule Matoshi Family which was published by PT. Bukune Creative Cipta in 2023. In this research, we find out how Zara can fight business enemies who attack us unhealthy by implementing illegal business. The research results reveal various illegal business competition strategies such as smuggling illegal goods, sabotage, selling to the black market, fraud, looking for scapegoats as applied by the characters in the novel. This research provides insight into illicit business so that individuals can know the risks of implementing illicit business.

One way that shareholders might evaluate financial performance is by looking at Economic Value Added (EVA). Economic Value Added (EVA) is a tool that this study intends to use to examine PT Indofood Sukses Makmur Tbk's financial performance. This study employs a quantitative approach to descriptive research. With PT Indofood Sukses Makmur Tbk as the study's subject. The quantitative data used in this study was gathered from secondary sources, including the IDX website and the yearly financial statements of PT Indofood Sukses Makmur Tbk for the years 2018–2022. Based on the data, it seems that PT Indofood Sukses Makmur Tbk. had respectable, although variable, financial success from 2018 to 2022 as measured using the Econoimic Value Added (EVA) technique. An EVA result that is positive indicates this. A good EVA shows that PTIndofood Sukses Makmur Tbk. is able to provide economical added value, the firm operates effectively, and the prosperity of shareholders grows; nonetheless, the company did achieve a negative EVA in 2022.

The war between Ukraine and Russia has had a big influence on the world, especially from a political perspective. Russia's invasion of Ukraine on Thursday, February 24 2022 stems from internal conflict between the two countries. Due to this incident, Russia received criticism from the international community, including Indonesia. The United States condemned the invasion and imposed economic sanctions on Russia. These sanctions take the form of stopping the operations of Russian-owned financial institutions in the United States, freezing all investment assets and property of individuals close to the Russian President, as well as restrictions on Russian debt transactions. After being hit by economic sanctions, Russia was also subject to a crude oil embargo by the European Union and the United States. The war that occurred influenced the increase in oil prices due to Russia's invasion of Ukraine, causing new challenges in the global economy. This research uses library research. Library research is research whose main object is literature (library) which utilizes sources from literature to obtain research data, so that library research limits its activities to literary materials related to the research object. The research results show that the war between Russia and Ukraine has had various negative impacts that threaten all sectors, especially the economy in terms of global trade. As is known, these two countries are the largest suppliers of various main commodities such as wheat, fertilizer, natural gas and oil. Where these commodities are really needed by international consumers. Russia and Ukraine have a significant market share of the supply of oil, gas and other commodities, so the invasion has increased the prices of these commodities. The direct impact of rising commodity prices affects economic growth in the countries involved. This means that the economy in Southeast Asia will be affected by the war that is taking place. Continued conflict could have drastic effects in Southeast Asia. The impact of the Russian and Ukrainian wars has an impact on the Southeast Asian economy and will be more detrimental than the impact of the COVID 19 pandemic. This is because it is related to the global economy in essential areas.

Analysis of liquidity ratios shows that the company is in quite good condition in meeting its short-term obligations. With a current ratio in 2020 of 8.57 times, in 2021 of 7.41 times and in 2022 of 0.1 times. The quick ratio in 2020 was 8.57 times, in 2021 it was 7.41 times, and in 2022 it was 0.1. The cash ratio in 2020 was 822%, in 2021 it was 718%, and in 2020 it was 4%. Solvency ratio analysis shows that the company fulfills all its obligations in good condition. The Debt to Asset Ratio in 2020 was 12%, in 2021 it was 13%, and in 2022 it was 70%. Debit to Equity in 2020 is 13%, in 2021 is 15%, and in 2022 is 24%, Long Term Debt to Equity Ratio in 2020, 2021 and 2022 cannot be analyzed due to the unavailability of long-term liabilities. Profitability ratio analysis shows that the profit margin calculation results in 2020 are 11%, in 2021 they are 23%, and in 2022 they are 11%. Net Profit Margin in 2020 will be 8%, in 2021 it will be 10%, and in 2022 it will be 6%. Return on Investment in 2020 will be 15%, in 2021 it will be 29% and in 2022 it will be 31%. Return on Equity in 2020 was 17%, in 2021 it was 34%, and in 2022 it was 104%.

This paper aims to explore the impact of the implementation of green accounting and environmental performance on the financial performance of companies, with a specific focus on the mining and manufacturing sectors in Indonesia. The study delves into the challenges of environmental pollution and the necessity for companies to enhance profitability while improving financial performance. The research assesses the relationship between green accounting, environmental performance, and financial outcomes, aiming to provide insights into whether companies applying green accounting can enhance profitability through good environmental performance.

The millennial generation is a generation that has creative ideas or innovations. As a business person or entrepreneur, a person must have knowledge and skills in entrepreneurship, especially in the digital era like now. This research was conducted with the aim of finding out and revealing what abilities or theories are used by millennial generation business actors in New York City. The literary work used as a source of research data is the novel entitled #GIRLBOSS by Sophia Amoruso. This research is a type of qualitative descriptive research using the heruistic method, namely reading thoroughly and the hermeneutic method, namely the study of text interpretation or the process of interpreting text. The results of this research are that there are 3 theories of entrepreneurship which include economic theory (taking advantage of opportunities that can create innovation), psychological theory (what underlies business) and behavioral theory (skills in managing and advancing business).

This research explores the impact of Islamic values in shaping communication strategies in religious organizations. Through a qualitative approach, this study analyzes how Islamic principles, such as justice, loyalty, and mutual understanding, are reflected in organizational communication processes. Research findings show that Islamic values play a crucial role in shaping messages, communication structures, and interactions among organizational members. Communication strategies based on Islamic values tend to strengthen organizational identity, create internal harmony, and gain external support. The implications of this study highlight the importance of understanding the context of religious values in designing effective communication strategies for religious organizations.

Leadership based on Islamic values is a type of leadership that is based on Islamic values such as morality, justice, consideration, and honesty. Organizational communication isimportant to achieve organizational goals effectively and efficiently. Organizational communication management involves planning, organizing, implementing, and monitoring all communication channels within an organization. The methoud used is qualitative method. Qualitative methods are methods that focus ondetailed observations of the impact of leadership based on Islamic values on the effectiveness of organizational communication management, which can have a positive and important impact on Islamic organizational culture. Emphasis on justice, honesty, loyalty, and responsibility are the pillars of Islamic leadership. The main aspects and theories of leadership in islam include several aspects that provide a foundation for leadersto guide and motivate members of organizational. This research aims to investigate the influence of leadership based on Islamic values on the effectiveness of communication management in an organization. The research method used was a survey of employees from several organizations in Indonesia. The research results show that leadership based on Islamic values has a significant influence on the effectiveness of organizational communication management. Leaders who integrate Islamic principles in their leadership are able to create an inclusive work environment, increase trust, and facilitate the effective flow of information. This research provides a better understanding of the importance of Islamic values in strengthening the relationship between leadership and communication management in an organizational context.

This study aims to provide an explanation of management processes related to actions and activities related to communication management carried out within the organization. This method uses qualitative descriptive methodology. Literature research methods are used. With this method, authors collect data using note-taking techniques to check relevant information, such as books, literature, and other library materials. Elton Mayo's theory of human relations was used in this study. This research gives results that the management process is to carry out communication activities systematically and organized. Since organizational communication is the way all members interact with each other, the existence of an organization is determined by their interactions. As a result, communication management must be implemented to manage these interactions. However, the implementation of management in organizational communication means aligning management functions, namely planning, organizing, directing, and supervising communication with communication within the organization. This function flows from top to bottom within the organization, in the form of tasks, orders, delegation, etc., to ensure that communication goes well and organizational goals are achieved.

PT. Taspen is an Indonesian state-owned institution which operates in the insurance sector, Old Age Savings (THT), and pension funds for civils servants and state officials. Thus, this company has a task, one of which is to provide services in terms of the Old Age Savings (THT) program. There are various procedures that must be provided in providing these services so that participants who administer the program are more coordinated and directed. The reason for carrying out this research is to obtain the goal to be achieved, namely to find out the procedure to submitting a Old Age Savings (THT) claim at PT. Taspen is carried out. This study used descriptive qualitative method. The result of this research is that you must complete the required documents first in order to be able to submit a claim for Old Age Savings (THT).

This research study has a theological aim of the meaning of Spirituality of Humility in a Christian context experiencing a crisis of faith. The background to the writing is the author's observation of several phenomena in the practical life of Christians in modern times which are experiencing degradation, such as lack of willingness, sacrifice, humility, love and faith. The problems experienced by the author believe are due to problems with Christian spirituality in modern times. The author observes the fact that modern humans do not appreciate the events of the cross and calvary (Jesus). This experience provides the principles of spirituality, crumbs and dry leaves, which can answer the problems of modern times. The spirituality of humility brings humans to become friends of Jesus. The author uses descriptive and bibliographic analysis methods. The author conducted a theological study of the meaning of spiritual humility from Eko Armada Riyanto's book "The Spirituality of Crumbs and Dry Leaves". The book used will show problems, which can be answered through the principles of spirituality based on humility. The results of this study are the basis for the implementation of Christian spirituality today. The author hopes to help, increase insight into the spiritual life of Christian life. Spirituality of humility brings people closer to God in whom they believe, spirituality makes people moved by love and affection in their lives. Spirituality brings humans to a deep awareness, especially humility, that comes from God. Becoming humble requires a very long process, so openness to God's love makes humans friends to all and willing to be shaped by God.

The results of the analysis regarding the ability of Mataram City PAUD teachers in preparing assessments based on the new paradigm curriculum are still very minimal. There are many obstacles faced by teachers in preparing new paradigm assessments, including the lack of experience in implementing the independent learning curriculum and the competencies possessed by teachers. This community service activity uses the PBL (Project Base Learning) learning method. Structurally, service activities are carried out in 2 stages, namely direct learning activities aimed at increasing participants' understanding of the basic concepts of preparing effective assessments based on the new paradigm curriculum and practical activities, namely practice making effective assessments based on the new paradigm curriculum. The result of the service was that there was a significant increase in mastery of concepts and skills in preparing assessments for Early Childhood Education Teachers in Mataram City between before and after the implementation of services for PAUD teachers.

This study aims to explore the relationship between financial ratios, financial distress, and sales growth rates. The population used is made up of all consumer products industry sector companies that are registered on the Indonesia Stock Exchange between 2018 and 2020. Purposive sampling was used to select and collect 39 company samples in total. The investigation hypothesis was evaluated using logistic regression analysis. This study shows how financial ratios and sales growth both have a significant impact on financial distress. Meanwhile, show to some extent that leverage and profitability have a significant influence on financial hardship, but liquidity and sales growth do not.

The aim of this research is to find out how differences in exchange rates and foreign currency transactions apply to PT Indofarma Tbk and its subsidiaries. This research uses qualitative methods by collecting data sourced from the Company's website, journals and related articles. Based on this research, PT Indofarma Tbk and Subsidiaries have a difference between the exchange rate or exchange rate which occurs due to debt accruals, purchasing medical equipment and imported raw materials.    

In the modern business era, it is important for companies to understand PSAK and its implications to ensure consolidated financial statements are accurate and in accordance with applicable accounting standards. The aim of this research is to discuss in detail the three Financial Accounting Standards, namely PSAK 22, PSAK 65, and PSAK 4 and their relevance to the preparation of consolidated financial statements. The method used in this research is descriptive qualitative through literature study with secondary data in the form of previous articles. The result of this research is that PSAK 22 discusses the accounting treatment of business combinations in the form of acquisitions or mergers of ownership, whether carried out through the acquisition of shares or net assets. PSAK 65 regulates consolidation criteria and explains consolidation procedures. Meanwhile, PSAK 4 (revised 2009) explains consolidated financial reports and separate financial reports.

It cannot be denied that corruption is a special crime that threatens the survival of the state and nation, hinders development, and causes high economic costs and other negative impacts. This article's research method uses a qualitative analysis method, descriptive analysis combined with library research methods, to analyze laws and regulations related to the main problem. The discussion focuses on the scope of policies and regulations relevant to the business world and best practices for prevention efforts that can be carried out by the business world. Regulations prohibiting corporate criminal acts are clearly regulated, and business entities that commit corporate criminal acts can be held criminally responsible. Companies can implement anti-corruption programs in various ways. To increase the effectiveness of efforts to prevent corporate corruption, corporate anti-corruption programs need to be risk-based, communicative, dynamic, and continuously evaluated through measuring the success of appropriate internal steps and collaborative activities.

This research aims to determine the impact of lack of transparency in regional financial management on local development and community welfare and accountability will remain a topic of concern in society. The public does not want acts of corruption to occur in government, because acts of corruption will not only be detrimental to state finances, they will also have an impact on hampering state development and reducing the level of social welfare. This type of research is a literature study. Library study activities related to methods of collecting library data, reading and taking notes and processing research materials. The results of the research inform that the phenomenon of non-transparency in the areas of budgeting, personnel, procurement of goods and services is certainly a fact that must be revealed based on the facts that can be observed and witnessed in various implementation of the main duties and functions of government employees. The cause of non-transparency in the various fields mentioned above is because there are factors that hinder the realization of transparency in the implementation of clean, authoritative and responsible regional government. Keywords: Transparency, Finance, Society

Indonesia is an archipelagic country where a significant part of its territory consists of maritime waters. In the context of jurisdiction governed by the 1985 Law on the Ratification of UNCLOS 1982, Northern Natuna, known for having the largest natural gas reserves in the Asia-Pacific, is recognized as part of Indonesia's (ZEE). However, Vietnam's ratification of UNCLOS in 1982 also asserts a similar claim, stating that geographically, Northern Natuna falls within their territory. Within the framework of principles of peace and international security, various efforts are directed at fostering good relations between countries in conflict resolution by providing a way for conflicting parties to resolve their disputes in accordance with international law. In international law, there are two methods of resolution: through peaceful means and through military action. This research indicates that the resolution of conflicts between Indonesia and Vietnam regarding maritime boundaries in the Exclusive Economic Zone can be achieved through various alternatives within the UNCLOS 1982 framework, such as peaceful resolution and mandatory dispute settlement procedures. Each country has the freedom to choose a resolution alternative that aligns with the wishes of both parties, whether through litigation or non-litigation, as stipulated in Article 280 of UNCLOS 1982.

The rise in BBM prices becomes a global problem, it affects the perception of the people about the rise of the price of ferry tickets to Batam-Tanjungpinang in 2022. The aim of this study is to find out how people see the rise in the price of shipping tickets in Batam-Tanjungpinang in 2022. The research uses descriptive research with a method of qualitative approach. The result of the study is that the public’s perspective on the increase in BBM prices againts the rise in shipping charges is a reasonable thing, because this is a necessity for the people who frequently travel by ships