Publication Search

This study aims to determine the effect of tax planning and capital structure on firm value, with firm size as a moderator. The population in this study is all non-cyclical consumer companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The type of research used in this study is quantitative associative with secondary data. The research sample was determined using a purposive sampling technique. Based on this technique, 24 companies were obtained that met certain criteria. The panel data regression technique used in this study is the Random Effect Model. Testing of panel data regression and moderation regression uses the E=views 13 application. The results of this study indicate that tax planning partially has no effect on firm value, while capital structure does affect firm value. The results simultaneously show that tax planning and capital structure affect firm value. The results of this study also indicate that firm size weakens the relationship between tax planning and firm value, and firm size is also unable to moderate or weaken the relationship between capital structure and firm value.

This community service activity aims to enhance public understanding of the role of infrastructure in supporting quality of life, particularly through the utilization of the Sub PPKBD Tambakkemerakan Community Hall in Krian as a social and educational space. The method used is Participatory Action Research (PAR), which emphasizes active community involvement in every stage of the activity, from problem identification to program implementation. The activities were carried out through a series of events that combined elements of togetherness, religiosity, and education, such as communal iftar (breaking the fast), congregational prayers, and an offline webinar featuring student speakers.The results indicate an improvement in community understanding of the importance of utilizing social infrastructure not only as a gathering place but also as a medium for learning and empowerment. In addition, the activity strengthened social interaction, increased community solidarity, and encouraged active participation in utilizing available facilities more productively. Despite several challenges, such as time constraints and differences in participants’ levels of understanding, the activity overall had a positive impact in promoting the optimization of social infrastructure functions. Therefore, the continuation of similar programs is necessary to support sustainable improvements in community quality of life.

The implementation of civil justice in Indonesia is fundamentally guided by the principles of simplicity, speed, and low cost. However, in practice, the regulation concerning the time limits for summons and the determination of trial schedules remains inadequate, leading to legal uncertainty. This study aims to analyze the legal certainty of time limits in summons and trial scheduling within civil procedural law, as well as to examine its implications for the effectiveness of case resolution. This research employs a normative legal method with statutory and conceptual approaches, supported by a descriptive-analytical design. The findings indicate that existing regulations, particularly those derived from the Herzien Inlandsch Reglement (HIR) and Rechtsreglement voor de Buitengewesten (RBg), only provide minimum standards for summons but do not comprehensively regulate the timeframe for determining the first hearing or intervals between subsequent hearings. As a result, there is broad discretion in judicial practice, which leads to inconsistencies among courts, repeated trial delays, increased litigation costs, and reduced access to justice. Although recent reforms through electronic court systems have improved the mechanism of summons delivery, they have not sufficiently addressed the issue of time management in trial proceedings. This study concludes that the absence of clear and comprehensive regulations on trial timeframes weakens legal certainty and hinders the realization of efficient judicial processes. Therefore, strengthening normative regulations on trial scheduling is essential to support a more effective, predictable, and equitable civil justice system.

Kebisingan merupakan salah satu faktor bahaya fisik di lingkungan kerja yang berpotensi menimbulkan gangguan kesehatan, baik secara auditory maupun non-auditory. Galangan kapal memiliki berbagai aktivitas dengan tingkat paparan kebisingan sehingga berisiko menimbulkan keluhan subjektif pada pekerja. Penelitian ini bertujuan untuk menganalisis faktor yang berhubungan dengan keluhan subjektif akibat kebisingan di galangan kapal PT Dokmor Optima Kajayan Tahun 2026. Penelitian ini menggunakan desain observational analytic dengan pendekatan cross-sectional. Populasi penelitian meliputi seluruh pekerja PT Dokmor Optima Kajayan yang berjumlah 139 orang, sementara sampel sebanyak 102 responden dipilih menggunakan metode simple random sampling. Data dianalisis menggunakan analisis univariat, serta analisis bivariat dengan uji Chi Square dan uji Fisher’s Exact. Hasil penelitian diperoleh nilai signifikansi faktor usia (p-value = 0,004), durasi kerja (p-value = 0,000), masa kerja (p-value = 0,053), intensitas bising (p-value = 0,000), kepatuhan penggunaan APT (p-value = 0,019), dan kelayakan APT (p-value=0,000). Kesimpulan terdapat hubungan usia, durasi kerja, intensitas bising, kepatuhan penggunaan APT dan kelayakan APT dengan keluhan subjektif akibat kebisingan di Galangan PT Dokmor Optima Kajayan. Dan tidak terdapat hubungan masa kerja dengan keluhan subjektif akibat kebisingan di Galangan PT Dokmor Optima Kajayan.

In the current digital era, public services are increasingly being transformed through technology, including tax administration systems. One of the major innovations implemented by the Indonesian government is the Core Tax System, an integrated tax administration system designed to improve service efficiency, data integration, and taxpayer compliance monitoring. This study aims to analyze the effect of Core Tax System implementation on taxpayer compliance in Indonesia. The research adopts a quantitative approach using primary data collected through questionnaires distributed to taxpayers. The collected data were tested using validity and reliability tests and analyzed through descriptive statistics and significance testing to examine the relationship between the research variables. The results indicate that the implementation of the Core Tax System has a positive and significant effect on taxpayer compliance, both partially and simultaneously. These findings suggest that tax system digitalization can serve as an important instrument in improving taxpayer compliance in Indonesia.

Background:Micro, small, and medium enterprises (MSMEs) in Indonesia, particularly in the food processing sector, frequently encounter challenges such as limited production capacity, conventional marketing practices, weak brand identity, and inadequate financial documentation, which hinder sustainable business growth. This community service activity aimed to provide comprehensive assistance to Rona Surya, a traditional snack MSME located in Wagir, Malang Regency, through the formulation of production standard operating procedures (SOPs), digital marketing capacity building, brand identity renewal, human resource development, and simple financial recording training. The activity applied a participatory action approach involving direct observation, structured problem identification, systematic mentoring programs, and reflective evaluation over a 16-week period from January to May 2026. The program resulted in the development of a production SOP, active Instagram and TikTok accounts containing at least five promotional content items, a renewed brand logo, a business banner, a simple organizational structure, a vision and mission document, and a basic cash book. In addition, the business owner demonstrated measurable improvements in digital marketing capabilities, brand awareness management, and understanding the importance of separating personal and business finances.

The implementation of smoking prohibition policies in Islamic boarding schools continues to depend largely on manual monitoring methods, which often face challenges related to consistency and supervision range. This study aims to design an Internet of Things (IoT)-based cigarette smoke detection system as an alternative monitoring approach that is more effective, measurable, and sustainable. The system design combines an MQ-2 gas sensor with a NodeMCU ESP8266 microcontroller programmed through the Arduino IDE platform. When smoke levels detected by the sensor exceed the predetermined limit, the system automatically triggers a buzzer and LED as warning indicators while simultaneously sending monitoring data to cloud-based platforms such as Firebase or ThingSpeak for real-time observation through web interfaces. The research outputs include a comprehensive system design consisting of system architecture, electronic circuit schematics, flowcharts, and pseudocode that are systematically arranged to support future prototype development and implementation. Through this design, the proposed system is expected to provide an initial technological solution that can enhance the effectiveness of monitoring and enforcing smoke-free regulations within Islamic boarding school environments.

This study examines the effectiveness of urban city parks as a form of Urban Green Open Space (UGOS) in Jayapura City, focusing on Imbi Park (2,347.20 m²) and Mesran Park (2,122.88 m²). A mixed-methods approach combined direct observation of six park characteristics with a questionnaire-based rating-scale assessment of nineteen functional variables covering socio-cultural, aesthetic, and economic functions. Data were collected from 100 visitors and 31 street vendors, and analyzed using descriptive statistics and scoring analysis in accordance with Minister of Public Works Regulation No. 05/PRT/M/2008. Both parks share three dominant functions socio-cultural, aesthetic, and economic while the ecological function is present but not dominant. For Imbi Park, the socio-cultural function was moderately effective (1.8–2.0), aesthetic moderately effective to effective (2.4–2.6), and economic moderately effective (1.8–1.9). For Mesran Park, socio-cultural and aesthetic functions were moderately effective (1.8–2.2), while the economic function was ineffective (1.6). The main weaknesses across both parks are the unavailability of security posts and limited diversity of park-produce-based economic activities. The study recommends developing supporting facilities and a park-profile web portal to improve effectiveness and information accessibility.

Households in Yabansai Urban Village, Heram District, Jayapura City, experience recurrent clean-water shortages as the Kampwolker River, the raw-water source of PDAM UPP Waena, discharges decline. This study examines the supply-demand balance of clean water and community adaptation strategies in meeting household water needs. Demand was calculated using the Directorate General of Cipta Karya (1998) standard for a subdistrict town (90-100 L/person/day). Primary data were collected through semi-structured interviews with 60 households across 12 RWs and two PDAM staff, supported by field observations of the intake, distribution network, boreholes, and household storage facilities. The results show that Yabansai's demand is 1,582,650-1,758,500 L/day, while PDAM UPP Waena's net distribution capacity is 2,268,000 L/day in the wet season and 1,008,000 L/day in the dry season. Because this capacity serves several areas, the wet-season surplus is only nominal, and the dry-season capacity is insufficient even for Yabansai alone. Despite this structural shortfall, 61.7% of respondents rate water availability as "Very Sufficient": community practices (water storage, rainwater harvesting, boreholes, water purchase) form an adaptive equilibrium that sustains daily activities but remains costly and vulnerable. The study recommends watershed rehabilitation, source diversification, distribution transparency, and network extension to unserved RWs.

This community service activity aims to improve literacy on zakat, infaq, and almsgiving through an accounting approach among the community of Bentiring Permai, Bengkulu City. The main problem faced by the community is the lack of understanding regarding zakat calculation and the absence of systematic financial recording in managing religious social funds. The method used is an educational and participatory approach through interactive lectures, zakat calculation practices, and simple financial recording simulations referring to PSAK 109. This activity involved 50 participants consisting of the general public, mosque administrators, and small business actors, and was conducted at the Bentiring Permai Village Hall. The results show a significant increase in participants’ understanding, as indicated by the comparison of pre-test and post-test results, as well as improved ability in calculating zakat and conducting simple financial recording. In addition, this activity increased public awareness of the importance of transparency and accountability in managing zakat, infaq, and almsgiving funds. Therefore, this program is expected to contribute to improving the quality of accounting-based management of religious social funds within the community.

Abstract. The digital transformation in the healthcare sector, reinforced by Ministry of Health Regulation No. 24 of 2022, mandates every healthcare service facility to implement Electronic Medical Records (EMR). This requirement compels educational institutions to provide relevant simulation media to enhance student competence. However, at the Health Information Management Laboratory of Esa Unggul University Harapan Indah, the use of existing systems such as Khanza EMR still exhibits limitations in terms of flexibility and alignment with practical workflows. This research aims to develop an adaptive web-based EMR system using the CodeIgniter 4 Framework and the Extreme Programming (XP) methodology. The research methodology employed is Research and Development (R&D) with an XP approach consisting of four stages: Planning, Design, Coding, and Testing. System development was executed through five main iterations, encompassing the formulation of user stories, design utilizing UML and UI, and program code implementation. This system realizes designs from previous research into functional modules, including registration, initial assessment, examination (SOAPE), medical support (laboratory and radiology), codification (ICD-10 and ICD-9-CM), pharmacy, cashier, and reporting. The results indicate that the EMR system was successfully implemented and passed functional verification through Black-Box Testing, achieving a "Successful" status across all scenarios. The conclusion of this study is that the developed EMR system fulfills the functional and security requirements necessary to serve as an effective and realistic practical learning medium for Health Information Management students. Abstrak. Transformasi digital di sektor kesehatan, yang diperkuat oleh Peraturan Menteri Kesehatan Nomor 24 Tahun 2022, mewajibkan setiap fasilitas pelayanan kesehatan untuk menerapkan Rekam Medis Elektronik (RME). Hal ini menuntut institusi pendidikan untuk menyediakan media simulasi yang relevan guna meningkatkan kompetensi mahasiswa. Namun, di Laboratorium Rekam Medis Universitas Esa Unggul Harapan Indah, penggunaan sistem seperti Khanza EMR masih memiliki keterbatasan dalam hal fleksibilitas dan kesesuaian dengan alur praktikum. Penelitian ini bertujuan untuk membangun sistem RME berbasis web yang adaptif menggunakan Framework CodeIgniter 4 dengan metode Extreme Programming (XP). Metode penelitian yang digunakan adalah Research and Development (R&D) dengan pendekatan XP yang terdiri dari empat tahapan: Planning, Design, Coding, dan Testing. Pengembangan sistem dilakukan melalui lima iterasi utama yang mencakup perumusan user stories, perancangan menggunakan UML dan UI, hingga implementasi kode program. Sistem ini merealisasikan rancangan dari penelitian sebelumnya menjadi modul fungsional yang meliputi pendaftaran, asesmen awal, pemeriksaan (SOAPE), penunjang medis (laboratorium dan radiologi), kodefikasi (ICD-10 dan ICD-9-CM), farmasi, kasir, hingga pelaporan. Hasil penelitian menunjukkan bahwa RME (Rekam Medis Elektronik) berhasil diimplementasikan dan dinyatakan lulus uji fungsional melalui Black-Box Testing dengan status "Berhasil" pada seluruh skenario. Simpulan dari penelitian ini adalah sistem RME yang dibangun telah memenuhi kebutuhan fungsional dan keamanan untuk digunakan sebagai media pembelajaran praktikum yang efektif dan realistis bagi mahasiswa Manajemen Informasi Kesehatan. 

The purpose of this study was to determine the direct effect of personality characteristics and intellectual abilities on employee performance in the digital era and competence, the effect of competence on performance, and the indirect effect of personality variables and intellectual abilities on employee performance in the digital era through competence as an intervening variable in BPSDM Jambi Province. The type of research used is quantitative research with primary and secondary data. Sampling used a simple random sampling technique so that 65 employees were selected as respondents. Data collection used a questionnaire and data analysis used Smart PLS. The results of the analysis showed that personality characteristics directly affect performance and competence with a significance value of P <0.05, intellectual abilities do not affect performance and competence with a significance value of P>0.05, and competence does not affect the performance of BPSDM Jambi Province employees in the digital era with a significance value of P>0.05. Furthermore, the direct effect shows that employee competence does not mediate the influence of personality characteristics and intellectual abilities on employee performance. This shows that personality characteristics and intellectual abilities do not affect performance through employee competence as an intervening variable.

The fish pond farming sector plays a vital role in supporting the local economy; however, fish pond farmers’ incomes remain highly volatile due to fluctuations in production, operational costs, and water quality. This study aims to analyze the income dynamics of milkfish pond farmers and examine the impact of technology adoption on income growth. The method used is System Dynamics, involving the creation of a Causal Loop Diagram (CLD) and a Stock and Flow Diagram, simulated using STELLA software. Data were obtained through observation, interviews, and literature review. The results indicate that water quality and fish mortality rates significantly affect production and income. The application of technology helps maintain water quality, thereby stabilizing production. Additionally, the use of alternative energy sources such as solar panels can reduce operational costs. Simulation results indicate that the combination of technology and energy efficiency yields a more optimal increase in profits compared to the initial conditions. This study demonstrates that the application of technology can enhance the income of milkfish pond farmers in a more effective and sustainable manner.

This study aims to analyze the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Harjosari II Village regarding Islamic financial inclusion and its contribution to expanding access to business capital financing. Although the national financial inclusion index continues to increase, the implementation of Islamic financial inclusion still faces challenges at the grassroots level. This research used a descriptive qualitative method with data collection techniques consisting of observation, documentation, and in-depth interviews with MSME owners in Harjosari II Village and staff from KSPPS & BMT Syariah Sejahtera (SS) Medan. The findings show that MSME owners’ understanding of Islamic financial inclusion is influenced by religiosity and the perception of justice through the profit-sharing system. Islamic financial inclusion is implemented through a kinship approach and simplified administrative procedures for the informal sector. However, the main obstacles to expanding financing access include limited Islamic financial literacy, restricted financing ceilings, and entrepreneurs’ lack of confidence in formal banking procedures. Islamic financing contributes to increasing production capacity and providing spiritual peace of mind by offering capital alternatives free from usury (riba). This study recommends strengthening direct technical socialization and implementing more flexible financing ceiling policies to support MSME growth in suburban areas.

This study aims to analyze the diffusion of the SIMPEL-DUKCAPIL innovation in population administration services in Bengkalis Regency. The study employs a descriptive qualitative approach using Everett M. Rogers’ diffusion of innovation theory, which includes five attributes: relative advantage, compatibility, complexity, trialability, and observability. Data were collected through interviews, observation, documentation, and triangulation involving 19 informants consisting of officials from the Population and Civil Registration Office and service users. Data analysis was conducted using the Miles and Huberman interactive model, including data reduction, data display, and conclusion drawing. The results show that SIMPEL-DUKCAPIL provides relative advantages in improving time efficiency, cost savings, and service accessibility, particularly for communities in archipelagic areas. The data indicate 2,311 application users in 2025 with unequal distribution across sub-districts, along with 107 blank spot areas that hinder digital service access. The compatibility and observability dimensions are relatively strong, as the application aligns with service needs and its benefits are directly perceived by users. However, the adoption process remains suboptimal due to challenges in complexity and trialability, including low digital literacy, limited internet infrastructure, technical system issues, and user preference for face-to-face services. This study highlights that innovation diffusion in archipelagic regions is not solely determined by application quality, but also by infrastructure readiness, socialization strategies, and community digital capabilities.

Pharmaceutical services initially focusing solely on drug management (Drug Oriented) to comprehensive services that include clinical pharmacy services and medication services aimed at improving patients' quality of life (Patient Oriented). Clinical pharmacy services in pharmacies are part of pharmaceutical services that are directly responsible to patients in relation to pharmaceutical preparations, medical devices, and disposable medical supplies. This study aims to determine the implementation of clinical pharmacy services in pharmacies in the Gedong Tataan District of Pesawaran Regency. The research approach used was quantitative descriptive with a simple random sampling technique. The sample in this study consisted of 16 pharmacies and pharmacy staff working in pharmacies in the Gedong Tataan District, Pesawaran Regency, who met the inclusion and exclusion criteria. Data collection was carried out by conducting with guided interviews using questionnaires and observation on the implementation of clinical pharmacy services by pharmacy staff. The results showed that the clinical pharmacy services implemented in pharmacies in Gedong Tataan District, Pesawaran Regency, were prescription assessment and services by 74% with a good category (61-80%), dispensing by 95% with a very good category (81-100%), and drug information services (PIO) obtained a percentage of 72% with a good category (61-80%). Clinical pharmacy services were mostly carried out by Pharmacy Vocational Personnel (TVF) at 37.5%. Clinical pharmacy services in pharmacies throughout the Gedong Tataan District of Pesawaran Regency have not been fully implemented in accordance with the standards of pharmaceutical services in pharmacies according to Permenkes No. 73 of 2016, as there are still several aspects that have not been carried out.

Blasting is a critical method for overburden removal in open-pit coal mines, where fragmentation quality directly impacts loading efficiency and operational costs. This study aims to analyze the actual fragmentation resulting from overburden blasting at Pit 4 Middle of PT. Victor Dua Tiga Mega, Central Kalimantan, to predict fragmentation using the Kuz-Ram model, and to evaluate the conformity of both results against the company standard (boulder size ≤144.6 cm or ≥50 cm for analysis). The research employed a quantitative comparative method. Primary data included blasting geometry and photographs of muck piles from 10 blasting events, which were analyzed using WipFrag software to obtain actual fragmentation distribution. Secondary data comprised rock characteristics and explosive properties for Kuz-Ram prediction input. The results showed significant variation in actual boulder percentage (≥50 cm), ranging from 6.19% to 32.91% with an average of 16.05% (medium category). Statistical analysis revealed a very weak negative correlation (r = -0.21) between powder factor (PF) and boulder percentage, indicating that PF is not the dominant factor within the consistent application range (0.21-0.23 kg/bcm). Comparison with Kuz-Ram predictions showed that the model consistently over-predicted coarse material, with an average difference of +25.21%, suggesting the need for rock factor (A) recalibration. It is concluded that the blasting results are inconsistent, strongly influenced by uncontrollable factors such as geological conditions. Recommendations include geometri evaluation, particularly burden and spacing, and calibration of the Kuz-Ram model for more accurate future predictions.

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan gaya hidup terhadap pengelolaan keuangan mahasiswa STIEPARI Semarang asal Nias. Menggunakan pendekatan kuantitatif eksplanatori, data dikumpulkan dari 100 responden yang dipilih melalui teknik simple random sampling dari populasi 134 mahasiswa aktif asal Nias menggunakan rumus Slovin. Pengumpulan data dilakukan selama periode Januari hingga Februari 2026 melalui kuesioner terstruktur berskala Likert dan dianalisis menggunakan regresi linear berganda melalui perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial literasi keuangan berpengaruh positif dan signifikan, sedangkan gaya hidup berpengaruh negatif dan signifikan terhadap pengelolaan keuangan. Secara simultan, kedua variabel berpengaruh signifikan dan koefisien determinasi (R²) sebesar 0,582, yang menunjukkan bahwa 58,2% variasi pengelolaan keuangan mahasiswa dapat dijelaskan oleh literasi keuangan dan gaya hidup. Temuan ini mengimplikasikan pentingnya penguatan literasi finansial yang diimbangi dengan pembentukan lingkungan yang mendukung gaya hidup produktif bagi mahasiswa perantau.

This quantitative study, involving 135 respondents, aims to analyze the influence of work efficiency and income on the welfare level of members of the Women Farmer Group (KWT) in X Koto Singkarak Sub-district. Data were collected through structured questionnaires and analyzed using multiple linear regression, t-tests, and F-tests to determine both partial and simultaneous effects of the independent variables on welfare. The results of the t-test reveal that work efficiency (X1) does not have a significant partial effect on the welfare of KWT members (Y), as indicated by a t-value of -1.817, which is lower than the t-table value of 1.977, and a significance level of 0.071, which exceeds 0.05. Conversely, income (X2) demonstrates a strong and significant partial effect on welfare, supported by a significance value of 0.000, which is lower than 0.05, and a t-value of 13.561, which is higher than the t-table value of 1.977. Furthermore, the simultaneous F-test confirms that work efficiency and income collectively have a significant effect on the welfare level of KWT members, with an F-value of 98.319 exceeding the F-table value of 19.490 and a significance level of 0.000. These findings indicate that increasing income plays an important role in improving welfare.

This study aims to analyze the influence of work discipline, professionalism, and organizational culture on organizational commitment among employees in the Public Service Sector. Organizational commitment is an important factor that reflects employee loyalty and attachment to the institution, while the three independent variables are considered as internal factors that can strengthen this commitment. The method used in this study is associative quantitative with a multiple linear regression approach. Data were collected through distributing questionnaires to 46 respondents based on probability sampling techniques. Data processing and analysis in this study used SPSS software version 27. Based on the results of the study, it was found that there is a significant influence of work discipline on organizational commitment. In addition, professionalism has a significant effect on organizational commitment, organizational culture has a significant effect on organizational commitment. Based on simultaneous hypothesis testing, it is proven that work discipline, organizational culture, and professionalism jointly influence organizational commitment. While the amount of contribution is 54% to organizational commitment, while the remaining 46% of organizational commitment is influenced by other factors such as leadership style, motivation, competence, rewards, job satisfaction, and employee performance. Thus, this study confirms that to increase organizational commitment, government agencies need to strengthen a healthy work culture, enforce discipline, and encourage a professional attitude in the work environment.