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This research aims to determine the influence of Fixed Asset Turnover, Current Ratio, and Debt to Equity Ratio on Price to Earnings Ratio at PT. Wijaya Karya Tbk. Period 2012-2023. PT. Wijaya Karya Tbk. Is a construction company listed on the Indonesian Stock Exchange (BEI). This research recommends more efficient management of fixed assets and liquidity to improve company performance, the fixed asset turnover ratio reflects the efficiency of using fixed assets in a company to generate income, the current ratio represents the company's ability to meet short-term obligations, and the debt to equity ratio and shows the company's financial structure and influences the financial risks provided. This research method uses SPSS with the classic assumption test, t test and F test and from this research it results that Fixed Asser Turnover and Current Ratio have a strong influence on the Price to Earnings Ratio and Debt to Equity Ratio which have no influence on the Price to Earnings Ratio, and this research suggests further research by adding other variables to broaden the analysis.

PT X is a company in the field of national project construction. PT X's operational activities are sales of goods and installation services. The method used is descriptive qualitative. Cash receipts by PT X begin with the receipt of purchases of goods by the cashier which will then be submitted to the sales department to be recorded. The sales department will submit to the warehouse department. While cash disbursements begin with employees submitting checks as proof of expenditure to the cashier and then will be processed by the accounting staff. PT X's cash receipt accounting system is in accordance with the theory that requires cash receipts to have sales functions, cash functions, shipping functions, and accounting functions in them. In addition, PT X's cash disbursements are also in accordance with the theory that requires cash disbursements to have cash functions and accounting functions in them.  

With the potential for various economic impacts in the Holtekamp Coastal Area due to the construction of the Youtefa Bridge, it is necessary to analyze the multiplier effects in the Holtekamp Coastal Area. In this study, the researcher used a combination of qualitative and quantitative research methods called a mixed research method. In this method, the researcher simultaneously collects qualitative and quantitative data sourced from questionnaires, observations, and document studies. The data analysis methods used in this study include the Likert Scale, descriptive analysis, and multiplier effect analysis. The results of this study indicate that the overall perception of the community, both business actors, local workers, and tourists, towards every tourism condition in Holtekamp Beach is ranked Moderate to Very Good. However, several aspects still need to be considered, including street lighting, less than optimal, and the availability of souvenirs, which still needs to be improved. Overall, the Holtekamp Beach tourist area has had a considerable impact, which can be seen from the results of the multiplier value calculations, which show a value greater than one (>1), including the Keynesian Income Multiplier value of 1.51, the Ratio Income Multiplier type I value of 1.66 and the Ratio Income Multiplier type II value of 1.80.

As time progresses, language has become one of the diplomatic tools used in the international arena. In South Korea, interest in the Indonesian language has been growing, as evidenced by the increasing number of students showing interest in learning it each year. The author identifies an urgency to monitor the perceptions formed when foreign nationals learn Indonesian—in this context, South Korean society. This research seeks to elaborate on the cultural perceptions that emerge with the presence of the Indonesian language in South Korea. The aim of this study is to understand how the construction of cultural perceptions takes shape in the minds of South Koreans when they learn Indonesian. A descriptive qualitative research method was used, with data collection techniques in the form of interviews. The findings of this study indicate a shift in cultural perceptions of Indonesia, with Indonesian language learning fostering curiosity about Indonesian culture. Ultimately, this indirectly plays a role in promoting Indonesian culture. This shift is evident both in the mindset and in social interactions within the student community learning Indonesian.

The need for adequate parking space is one of the main challenges for the Muhammadiyah University Magelang Campus along with the increasing number of student and staff vehicles. The current parking facilities are not able to accommodate the volume of vehicles, especially on days with high campus activity. This condition demands an effective parking management solution to optimize the use of available land and meet future parking needs. This research aims to analyze the management of parking space requirements on the Muhammadiyah University Magelang Campus as an alternative in handling parking facilities. This study uses systematic research methods, starting from reviewing previous research, problem identification, surveys, data collection from written references, to data processing and drawing conclusions. The analysis results show that the need for vehicle parking spaces on campus is greatest on Wednesdays, with a total requirement of 1,293 SRP, while the currently available parking capacity is only 839 SRP. This indicates that the existing parking capacity is not sufficient for the needs of vehicles parked on campus. Projections for the next five years show the need for parking spaces of 1,600 SRP in 2025, 1,468 SRP in 2026, 1,462 SRP in 2027, 1,383 SRP in 2028, and 1,348 SRP in 2029. Based on these data, it can be concluded that this will happen parking shortage on campus in the next five years. As a solution, this research recommends increasing parking capacity through the construction of new parking lots by increasing the number of parking floors on campus. In particular, it is planned to build a multi-storey parking building for motorbikes and additional parking spaces for cars with a more effective and efficient 60° angle parking pattern.

This study aims to analyze the role of the Articles of Association and Bylaws (AD/ART) in realizing an orderly and growing church. The Church as a spiritual and social organization needs an orderly system to achieve its ministry goals effectively and sustainably. Through a qualitative-descriptive approach, data was collected through literature studies, observations, and interviews with leaders and congregation members in several local churches. The results of the study show that AD/ART plays a role as a structural guideline that regulates the duties, authorities, and responsibilities of the ministry, as well as as the foundation of ministry ethics that maintains integrity and order in the church body. In addition, AD/ART has also proven to be a strategic instrument in encouraging church growth through long-term planning, leadership regeneration, congregation participation, and accountable financial management. Consistent implementation of AD/ART creates organizational stability, strengthens the church's identity, and increases the trust and involvement of congregation members. Thus, AD/ART is a crucial element in the construction of a healthy, orderly, and sustainable growing church.

In regional infrastructure development activities, concrete mix design is a crucial aspect that must be mastered to ensure construction projects are carried out according to plan, meeting cost, quality, and time targets effectively and efficiently, while also being accountable. CV. Marapi Jaya, a construction service company operating in Fakfak Regency, serves as a partner in this Community Service initiative. CV. Marapi Jaya, along with local participants, will be guided and trained through the activity titled Enhancing Technical Skills of Construction Practitioners in Fakfak Regency Through Normal Concrete Design Clinic.The training employs a learning by doing method, focusing on concrete mix design procedures in compliance with SNI (Indonesian National Standard). The materials provided to participants include: an introduction to SNI methods and its design components, calculations for normal concrete mix design, and estimation of material requirements. At the end of the training, participants will receive practical sessions on designing normal concrete mixes and their components.Through this clinic, aligned with SNI standards, the program aims to improve the understanding and skills of participants, including staff from CV. Marapi Jaya and groups of indigenous Papuans engaged in construction services. The outcomes of this community service activity include a publication in an accredited SINTA 6 journal and an article in print or electronic local media documenting the event

The social construction of lesbians in Makassar City is greatly influenced by the social dynamics around them. The processes of externalization, objectification, and internalization experienced by lesbian individuals create space for the lesbian community to form more flexible and diverse identities and roles. Nevertheless, the challenges that lesbians face are related to social norms that often limit the expression of their identities, both in heterosexual contexts and within their own communities. Lesbians who choose to display a more feminine or masculine role, or conversely display a more neutral identity, demonstrate an effort to communicate and adapt to it.This research also reveals that there is a tension between the quest for acceptance by wider society and the search for space for freedom of self-expression. For some lesbians, the choice to appear in accordance with social expectations such as feminine or masculine appearance is a way to conform to existing norms, even though sometimes this does not reflect their true identity. On the other hand, lesbians who prefer not to be bound by labels and rigid gender roles show that they are trying to fight for freedom in defining their own relationships and identity. This research contributes to the understanding of how the social construction of lesbians is shaped and influenced by various social factors, culture, and personal experiences, as well as how lesbian individuals navigate their social world by forming a more flexible and evolving identity.    

The purpose of this research is to find out and analyze how the percentage of completion method is applied in recognizing construction income applied by PT. Housing Development (Persero). The method used in this research is descriptive qualitative. The type of data used is primary data from interviews with the company regarding revenue recognition and secondary data in the form of PT financial data. Housing development, especially the Juanda Business Center project, Pager Hamlet, Saworatap, Kec. Gedangan, Sidoarjo Regency. The results of research carried out by the company in applying the percentage of completion method use a physical approach which is calculated based on estimates of physical progress alone without taking into account the costs that have been incurred in completing the project.

The development of information and communication technology in Indonesia has grown significantly over the past few years. Thus, there are many opportunities to digitize the business process of a business or business ecosystem. One of them is in the field of digital economy by adapting business processes into a digital platform, such as designing an e-commerce platform in a village that has commodities in it so that related commodities can increase the visibility of their products. This research uses Belega Village as a case study location considering that this village has a commodity in the form of bamboo crafts. Research was conducted to build a web-based bamboo handicraft e-commerce application that would be expected to increase product visibility. The application itself is built using the Agile Development method using the sprint model. This application is built with a microservice architecture with Express.js technology as a backend service and Next.js to create client applications and PostgreSQL as a DBMS. The result of this research is a web-based e-commerce application that is expected to increase the visibility of products from bamboo crafts from Belega Village.

Rapid urbanization in major cities has led to the decreasing availability of green spaces, exacerbating urban challenges such as the Urban Heat Island (UHI) effect, high energy consumption in buildings, and air pollution. In response, green architecture innovations like green roofs and vertical farming present opportunities for reducing carbon footprints and improving urban sustainability. This study explores the potential for life-cycle carbon footprint reduction through the integration of green roofs and vertical farming systems in high-rise buildings, focusing on energy savings, environmental impact, and air quality improvements. Using Life-Cycle Assessment (LCA) methodology, the research evaluates carbon emissions reduction, operational energy savings, and ecosystem benefits from different building scenarios. Simulation models were developed for conventional high-rise buildings and those incorporating green roofs and vertical farming. EnergyPlus, SketchUp, and SimaPro software were used for energy consumption calculations and carbon emissions modeling. The study analyzes various intervention scenarios-baseline (no vegetation), green roof only, vertical farming only, and a combined system-based on tropical climate data from cities like Jakarta, Surabaya, and Kuala Lumpur. Results reveal that the integration of both green technologies significantly reduces cooling demand, lowers CO₂ emissions, and improves urban microclimates by reducing surface temperatures and enhancing air quality. Policy recommendations and guidelines for adopting green construction practices in tropical regions are provided, alongside suggestions for future research on optimizing these technologies, conducting economic modeling, and evaluating multi-building approaches at a district scale.

This research discusses the Problems of the Existence of Swallow's Nests and the procedures and permits for their establishment in Gorontalo Regency. The method used in the research is empirical, with qualitative descriptive data analysis that describes and describes data and field facts.The results of the research show that the problems with the existence of swallow nests in Gorontalo Regency consist of; Neighbors' rights were not fulfilled when the building was erected, because the swallowtail bird's nest building, apart from being erected without the permission of the closest neighbors, was also located right near a residential area. The noise from recorded bird calls can disrupt people's activities, and the presence of bird nests does not rule out the possibility of carrying various types of diseases. The lack of permit processing, where the construction of swallow nests in the Gorontalo Regency area has not yet fully obtained a building permit, because for the construction of swallow nests there were no proposals received by the government. Triggering conflict, where it is feared that building swiftlet nests could develop bird flu, cause odors caused by swiftlet feces, the smell of rubbish used as additional food for swiftlets, disrupt air quality, and pollute residents' reservoir water. Apart from that, this conflict can occur because the owner of the swallow's nest building is not domiciled on the premises, so it becomes a problem in itself. The construction of swallow's nests in Gorontalo Regency does not comply with the procedures and permits for establishment as stated in the Decree of the Minister of Home Affairs Number 71 of 1999 concerning Guidelines for the Management and Business of Swallow's Nests, where Chapter III Article 4 is managed with the permission of the Regional Head. Apart from that, it is not yet based on Law Number 28 of 2009 regarding Regional Taxes and Retributions, as well as Regional Regulation No. 5 of 2020 concerning Swallow's Nest Tax in Gorontalo Regency. This is due to weak awareness of environmental law, the community does not understand the procedures for establishing wallet bird nests and local government outreach has not been optimal.

Every hospital is required to have an obligation to prepare and implement its internal hospital regulations or hospital by laws. The implementation of hospital by laws is regulated in detail in the Decree of the Minister of Health long before the enactment of Law Number 44 of 2009 concerning Hospitals. This study analyzes in more depth the construction of regulations on hospital by laws in Indonesia and the implementation of hospital by laws as internal regulations in Hospitals.

Profitability analysis is a key factor in evaluating the success of construction projects. This study focuses on the profitability of the Banjaragung - Pulosari road rehabilitation project in Jombang. The rehabilitation project spans 1,566 meters in length and 3 meters in width, with a project value of IDR 1,534,120,251. To determine the profit level, a profitability analysis is required. The main objective of this report is to provide an understanding of profitability analysis in the construction industry, particularly in the Banjaragung - Pulosari road rehabilitation project in Jombang, by presenting the Return on Investment (ROI), Internal Rate of Return (IRR), and Benefit-Cost Ratio (BCR) methods as tools for evaluating profitability. The analysis results show a favorable outcome with an ROI of 29% and an IRR of 10.42% per year, which is higher than the East Java Regional Development Bank’s Prime Lending Rate (SBDK) of 6% per year. A BCR of 1.0669 also indicates that the benefits exceed the costs, signifying that the project has high investment return potential and is viable to undertake.

The plan for the construction of the Kra Canal has emerged since 1977, initiated by King Narai. The Kra Canal will connect the Gulf of Thailand and the Andaman Sea, making it an alternative to the congested and vulnerable Strait of Malacca. Despite its great potential and benefits and having been planned for a long time, the canal has yet to be built. This paper aims to discuss the reasons behind the difficulties in constructing the Kra Canal. The method used in this paper is qualitative descriptive by conducting library research. The theories applied are Security Dilemma and Maritime Diplomacy. The data used are secondary data sourced from books, journals, credible official news, and relevant trustworthy websites. The findings indicate that there are complex geopolitical and economic aspects. Major challenges include high costs, risks of damage, environmental concerns, and Thailand’s unstable internal political situation. The presence of the Kra Canal has the potential to complicate the security situation in the Southeast Asian region with the involvement of major powers such as China, India, and the United States.

The detection of computer network attacks is becoming increasingly important as the complexity and frequency of cyber-attacks threatening information systems and network infrastructure continue to rise. These attacks may lead to severe consequences, including data breaches, service disruptions, and financial losses. To address these challenges, artificial intelligence techniques have become a major focus in the development of more effective, adaptive, and reliable intrusion detection systems. Among various classification algorithms, the C4.5 decision tree has demonstrated strong performance due to its simplicity, interpretability, and high classification accuracy. This study aims to apply the C4.5 algorithm for network attack detection using a comprehensive dataset that includes multiple categories of attacks and normal network activities. The proposed methodology consists of several stages, including data preprocessing, feature selection, decision tree model construction, and performance evaluation using standard metrics such as accuracy, precision, recall, and F1-score. Data preprocessing is performed to handle missing values, normalize data, and reduce noise, thereby improving the overall quality of the dataset and enhancing classification results. The experimental results indicate that the C4.5 decision tree algorithm effectively classifies network traffic into attack and normal categories with a satisfactory level of accuracy. The model successfully identifies attack-related patterns and highlights significant features that influence detection performance. Further analysis reveals that appropriate feature selection and parameter tuning significantly contribute to improving model reliability and robustness. This research provides a valuable contribution to the development of efficient, accurate, and practical network intrusion detection systems. The proposed approach is expected to strengthen information security frameworks and support proactive defense strategies against increasingly sophisticated cyber threats, thereby enhancing the protection of critical network infrastructures.

This study aims to examine the application of mathematical concepts, such as proportion, and symmetry, in traditional Batak house architecture through an ethnomathematics approach. The method used is a literature study, where data is obtained from various written sources, such as books, scientific journals, and related articles. The analysis was carried out by content analysis, namely by identifying and categorizing the main themes that appear in the literature, then synthesized to understand how Batak local wisdom reflects the application of mathematical concepts in the design and construction of traditional houses, especially Bolon houses. The results of the study indicate that the Batak people traditionally apply mathematical principles in creating strong, aesthetic, and symbolic building structures, and are relevant to their cultural values. This study reveals that the concept of ethnomathematics plays an important role in understanding the relationship between mathematics and local culture.

This research is motivated by the leadership of the wife of a pastor whose husband died in continuing the transition of service as pastor of the congregation. After the death of the husband who was the church pastor, the duties and responsibilities of church ministry were automatically assigned to the wife as the continuing pastor. After being approved as continuing pastor, the wife will play a very important role, her role will be the same as the previous pastor, carrying out congregational pastoral services such as pulpit service, embracing, guiding, nurturing, serving and leading as well as building relationships with congregation members and servants. The differences in leadership of wives whose husbands die will be directly visible when carrying out their duties and responsibilities as pastors of the congregation which will have an impact on the effectiveness of the ministry. Therefore this research takes the topic “duties and responsibilitities of a pastor’s wife whose husband dies on the effectiveness of services at the muliorejo gospel spreading church”. With the aim of the research to determine and analyze the transition of duties of a pastor's wife whose husband died on the effectiveness of service at the muliorejo gospel spreading church and to find out and analyze the responsibilities of a pastor's wife whose husband has died regarding the effectiveness of the ministry at the muliorejo gospel spreading church. This research was conducted using descriptive qualitative methods, the data obtained in this research used an interview approach and recorded conversations via cellphone recordings with 12 informants. The conclusion obtained from this research is that there was a change in duties experienced by the wife of a shepherd whose husband died, this change was due to a change in duties with a different position status. From previously only being a companion to her husband who was the pastor of the congregation, she has now become a continuing pastor because of her husband's death. With the task that the mother shepherd received as continuing shepherd at the muliorejo gospel spreading church making him a person who is full of love, has a high caring nature, is firm in leading and practicing a holy life so as to support the effectiveness of ministry in the church. The leadership responsibility of a pastor's wife whose husband has died directly contributes to the effectiveness of the ministry at the muliorejo gospel spreading church. The effectiveness of the service that occurs at the muliorejo gospel spreading church is carrying out physical construction of the church, experiencing an increase in the number of souls, increasing church activity programs and opening a new church branch which will be ratified on May 5, 2024.  

This research examines environmental scarcity caused by the construction of the Daratei geothermal power plant, in Ulubelu Village, Golewa District, Ngada Regency. The focus of this research is political and social factors that influence the geothermal development process. This research tries to examine in more depth and analyze the environmental impacts of geothermal power plants in terms of social and political aspects, with the aim of knowing the environmental impacts of geothermal power plant construction projects in terms of social and political aspects. This research uses qualitative research methods with data collection techniques in the form of observation, documentation and interviews, with subjects selected purposively, namely selecting informants with certain considerations. The results of this research were then analyzed using environmental scarcity theory which was viewed from social and political aspects including demand scarcity, supply scarcity, structural scarcity, environmental regulations, public and social approval, and government intervention. The results of this research are the main factors causing environmental scarcity due to several political aspects in the form of lack of government support and policies in encouraging the use of geothermal energy as well as lack of community participation and transparency in decision making.

The construction of identity and social movements in the era of regional autonomy has a considerable influence on the regulations that exist in each region to administer their respective regions. Regional autonomy has brought several changes and progress to each region in improving prosperity. It is hoped that the implementation of autonomous regional government through direct regional head elections will provide opportunities for regions to channel their aspirations more freely. Regional Head Elections are suspected or assumed to be related to the rise of local culture or community in the form of identity politics. Identity politics is a tool of political struggle for an ethnic group to achieve certain goals. The phenomenon of a social movement of relative deprivation carried out in connection with the cancellation or postponement of regional head elections is the result of aspirations that have not been realized.