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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 examines the impact of carbon emission disclosure, eco-efficiency, and green innovation on firm value among energy sector companies listed on the Indonesia Stock Exchange during 2022-2024. Using purposive sampling, 26 companies were selected based on specific criteria, resulting in 78 observations over the three-year period. The research employs panel data regression analysis with fixed effect model, using Tobin's Q as the proxy for firm value. Carbon emission disclosure is measured using the CDP framework with 18 disclosure items, eco-efficiency is assessed through ISO 14001 certification ownership, and green innovation is evaluated using four indicators based on the OECD framework. The results reveal that green innovation has a significant positive effect on firm value, indicating that Indonesian capital market investors place premium valuations on companies investing in environmental innovation. However, carbon emission and eco-efficiency show no significant impact on firm value. These findings suggest that while sustainability disclosure remains voluntary in Indonesia and lacks standardized frameworks, market participants are more responsive to tangible innovations that demonstrate competitive advantages and regulatory risk mitigation. Simultaneously, all three variables significantly influence firm value, confirming the relevance of comprehensive sustainability practices in value creation.

This study aims to design and develop an Augmented Reality (AR)-based application for real-time data monitoring of an automatic weather station at PT. XYZ. The system was developed using a prototyping method, involving five key stages: sensor data acquisition via CBOX devices and the Modbus RTU protocol, data transmission through a Flask-based Web API, storage in a MySQL database, QR code-based target image creation using the Vuforia Engine, and a 3D visualization interface developed with Unity integrated with the Vuforia SDK on Android devices. The system successfully received and stored weather data—such as temperature, humidity, and wind speed—into the MySQL database. The AR application also displayed a stable 3D interface panel over QR code markers, providing real-time data updates through an HTTP-based mechanism. This research demonstrates the successful integration of SCADA, Flask, MySQL, and Unity, enhancing both the functionality and commercial appeal of PT. XYZ’s weather station products. Future research should focus on field testing, cloud network integration, and device compatibility.

This study aims to analyze the effect of labor proportion and industrial agglomeration externalities on the Gross Regional Domestic Product (GRDP) of the manufacturing sector in Indonesia. This research employs a quantitative approach using panel data covering 34 provinces over the period 2019–2023. The independent variables include labor proportion and industrial externalities represented by specialization index (MARshall–Arrow–Romer/MAR), competition (Porter), and diversity (Jacobs). The analysis method uses panel data regression with model selection through Chow, Hausman, and Lagrange Multiplier tests, where the Random Effect Model (REM) is selected as the best estimation model. The results show that labor proportion and MAR externalities have a positive and significant effect on manufacturing GRDP, highlighting the important role of labor and industrial specialization in driving regional output growth. In contrast, Porter and Jacobs externalities do not have a significant effect, indicating that industrial competition and diversity have not yet contributed substantially to manufacturing sector performance during the study period. Simultaneously, all independent variables significantly affect GRDP, although the model’s explanatory power remains relatively limited. These findings suggest that the growth of Indonesia’s manufacturing sector is more influenced by labor and industrial concentration rather than competition and diversification dynamics, and that other factors outside the model also play an important role in determining manufacturing sector performance.

This study is motivated by the importance of economic growth as a key indicator of regional development performance and public welfare improvement. Economic growth reflects the ability of local governments to manage resources and implement effective fiscal policies. This research aims to analyze the development and the influence of Local Own-Source Revenue, General Allocation Fund, and Special Allocation Fund on the economic growth of regencies/cities in Jambi Province during the period 2020–2024. The study employs a quantitative approach combined with descriptive analysis. Secondary data are obtained from official publications of relevant institutions and analyzed using panel data regression with the Common Effect Model approach. The results indicate that Local Own-Source Revenue and the General Allocation Fund have a significant effect on economic growth, showing that the increase in regional revenue and fiscal transfers contributes to economic performance. Meanwhile, the Special Allocation Fund does not have a significant effect, indicating that its allocation may not be optimally utilized in stimulating regional economic activities. These findings imply that strengthening regional fiscal capacity and improving the effectiveness of fund allocation are essential to promote sustainable economic growth. The study also highlights the need for better policy coordination and efficient financial management at the regional level to reduce disparities and enhance development outcomes.  

Sea Surface Temperature (SST) is an important parameter in oceanographic studies because it influences climate dynamics, ocean circulation, and marine ecosystems. Continuous monitoring of SST in open sea areas requires a reliable system capable of operating autonomously. This study develops a solar-powered ocean buoy designed to measure sea surface temperature while simultaneously evaluating the performance of a solar panel as the main energy source. The system uses a DS18B20 sensor to measure SST and an INA219 sensor to monitor the voltage, current, and power of the solar panel, while an ESP32 microcontroller functions as the central data processing unit. The results show that sea surface temperature tends to remain relatively stable with small daily variations, whereas the temperature and performance of the solar panel exhibit larger fluctuations due to direct exposure to solar radiation and changing weather conditions. Solar panel performance also shows significant variations in current and power depending on the intensity of sunlight. To analyze the influence of SST variations on solar panel performance, a statistical analysis using Analysis of Variance (ANOVA) was conducted. The ANOVA results, based on the calculated F-value and the significance value (p-value) at a confidence level of α = 0.05, indicate that SST variations have a significant effect on solar panel performance, demonstrating that the proposed solar-powered buoy system can operate autonomously and has potential for long-term SST monitoring in offshore areas.

Investment decisions in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) are influenced by fundamental analysis and stock price fluctuations. Stock prices reflect market perceptions shaped by profitability, liquidity, and capital structure. This study examines the effects of Return on Assets (ROA), Current Ratio (CR), and Debt-to-Equity Ratio (DER) on stock prices, both partially and simultaneously. Using a quantitative approach, the study analyzes secondary data from audited financial statements and stock prices of 12 pharmaceutical companies during 2022–2024, totaling 36 observations. Panel data regression with EViews 12 is applied. Results show that ROA and DER have positive and significant effects on stock prices, while CR has a negative but insignificant effect. Simultaneously, all three variables significantly influence stock prices, with an adjusted R² of 73%, indicating strong explanatory power. Profitability (ROA) is the most influential factor, followed by capital structure (DER), while liquidity (CR) shows no significant impact.

Background: Automatic segmentation of the thyroid gland in ultrasonography (USG) images using deep learning requires a user-friendly interface to support diagnostic and educational processes. Purpose: This study aims to develop and implement a Graphical User Interface (GUI) that integrates a deep learning U-Net model for interactive and efficient segmentation and visualization of thyroid USG images. Method: The development method employed the Rapid Application Development (RAD) approach using MATLAB programming language. The GUI is designed to load transverse and sagittal USG images, display automatic segmentation results, and calculate thyroid gland volume based on dimensions measured automatically from the segmentation output. Testing was conducted using USG image data from 15 volunteers, and GUI functionality was evaluated using black box testing. Result: The GUI successfully displayed USG images and segmentation results with a responsive 4-panel interface; zoom, pan, and image navigation features functioned well. Automatic segmentation occurred in real-time after image input, and volume measurement results appeared automatically. Black box testing evaluation showed all GUI features operated as expected. The average Dice Similarity Coefficient (DSC) of 0.91 indicates high performance of the U-Net model in thyroid segmentation, consistent with previous findings. Statistical testing confirmed no significant difference between volume measurements using the application and manual methods (p = 0.953). Conclusion: This GUI implementation facilitates users in performing deep learning-based segmentation and visualization of thyroid USG images, improving efficiency and accuracy in thyroid volume measurement. The GUI has potential applications in clinical practice and radiology education.

This study aims to analyze the development of regional financial performance and its effect on economic growth in Jambi Province during the 2019–2023 period. Regional financial performance is measured using the Regional Financial Independence Ratio and the Fiscal Decentralization Degree (FDD), while economic growth is proxied by Gross Regional Domestic Product (GRDP). This research employs a quantitative approach using secondary data obtained from the Central Statistics Agency (BPS), the Directorate General of Fiscal Balance (DJPK), and regional government financial reports covering 11 regencies/cities in Jambi Province. The analytical method applied is panel data regression using the Random Effect Model (REM). The results indicate that both regional financial performance and economic growth in Jambi Province experienced fluctuations throughout the study period. Partially, the Fiscal Decentralization Degree (FDD) has a positive and significant effect on GRDP, with a probability value of 0.0138. In contrast, the Regional Financial Independence Ratio does not have a significant effect on GRDP, as indicated by a probability value of 0.8843. Simultaneously, FDD and the Regional Financial Independence Ratio significantly affect GRDP, with an F-statistic probability value of 0.0390. The coefficient of determination (R²) is 0.1173, indicating that 11.73% of GRDP variation can be explained by the two variables, while the remaining 88.27% is influenced by other factors outside the research model. This study concludes that strengthening regional fiscal capacity through the optimization of local own-source revenue and fiscal decentralization policies is essential for promoting sustainable economic growth in Jambi Province.

 This study was conducted to evaluate the influence of Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) in predicting stock return fluctuations. The study focuses on retail sector issuers listed on the Indonesian Stock Exchange (IDX) between 2021 and 2024. Through the application of panel data regression analysis, the study determined that the Common Effects Model (CEM) is the most appropriate estimation method. This decision was made based on a series of tests including the Chow Test and the Lagrange Multiplier. Although classical assumption testing showed symptoms of heteroscedasticity, this problem was addressed using the EGLS (cross-sector weighting) Panel method to ensure the validity of the estimates. Based on partial testing, it is found that TATO and NPM variables have a positive and significant contribution to stock returns, while DER is found to have no significant effect. Collectively, all independent variables had a significant effect, with the Adjusted R-Square value reaching 27.80%. This indicates that for investors in the retail sector, profitability and operational efficiency are important indicators in making investment decisions.

Income inequality remains a fundamental challenge in regional economic development after the implementation of regional autonomy. This study aims to analyze the effect of fiscal decentralization policies, as measured by the variables of Local Government Revenue (LGR) and the Balancing Fund, on income inequality in 14 regencies/cities in West Kalimantan Province. This study uses a descriptive quantitative approach with panel data for the period 2015–2024. The data analysis technique used is panel data regression with a natural logarithm model. The results of the study show that LGR has a positive and significant influence on income inequality, which indicates that increasing regional fiscal independence actually tends to widen income disparity. Conversely, the Balancing Fund is proven to have a negative and significant effect, confirming its effective role as a redistribution instrument in reducing interregional inequality. Simultaneously, both fiscal instruments have a significant impact on the Gini ratio.

Public companies must maintain sustainability, as it is related to their value. A company's value can be measured by its share price; a higher market price indicates a company's financial performance and investment returns for investors. A phenomenon has been observed in the consumer non-cyclical sector, which experienced declines and fluctuations in value from 2020 to 2024. This phenomenon indicates that falling share prices lead to a decline in company value. This study aims to analyze the influence of Corporate Social Responsibility, Tax Avoidance, and Dividend Policy on Company Value in companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange during the 2020-2024 period. The study sample consisted of 10 companies with 50 data observations selected using a purposive sampling technique. Data analysis was conducted using panel data regression with the help of EViews 12 software. The results of the study indicate that (1) Corporate Social Responsibility, Tax Avoidance, and Dividend Policy as a whole have an effect on Company Value, (2) Corporate Social Responsibility partially has no effect on Company Value, (3) Tax Avoidance partially has no effect on Company Value, (4) Dividend Policy partially has no effect on Company Value. These findings prove that Corporate Social Responsibility, Tax Avoidance, and Dividend Policy together are able to influence company value, even though each variable does not have an effect on company value.

This study aims to analyze and obtain empirical evidence regarding the effect of profitability, leverage, and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This research method uses a quantitative approach with secondary data in the form of annual financial reports obtained from the official IDX website and related company websites. The sampling technique used a purposive sampling method to obtain a sample of companies that met the research criteria during the observation period. The dependent variable in this study is tax avoidance, which is proxied by the Effective Tax Rate (ETR), while the independent variables consist of profitability as measured by Return on Assets (ROA), leverage as measured by the Debt to Equity Ratio (DER), and sales growth as measured by annual sales growth. The data analysis technique uses panel data regression through the stages of selecting the best model, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that profitability, leverage, and sales growth simultaneously influence tax avoidance. Partially, profitability influences tax avoidance, while leverage and sales growth do not.

Dividend payment is an important financial decision that reflects a company’s performance and prospects from the perspective of investors. However, companies included in the LQ45 index still experience fluctuations in dividend payment policies from year to year. This study aims to analyze the effect of leverage, firm size, profitability, and liquidity on dividend payments of companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. This research employs a quantitative approach using secondary data obtained from published financial statements. The sample was selected using a purposive sampling method, resulting in 33 companies with a total of 60 observations. Data analysis was conducted using panel data regression with the assistance of SPSS software. Leverage is measured by the Debt to Asset Ratio (DAR), firm size by the natural logarithm of total assets (LnTA), profitability by Return on Assets (ROA), liquidity by the Current Ratio (CR), and dividend payment by the Dividend Payout Ratio (DPR). The results show that leverage, firm size, profitability, and liquidity simultaneously have a significant effect on dividend payments. Partially, firm size and profitability have a positive and significant effect on dividend payments, while leverage and liquidity do not have a significant effect. These findings indicate that companies with larger firm size and higher profitability tend to have a greater ability to distribute dividends to investors.

The rapid development of information and communication technology has led to the emergence of various forms of digital-based crimes, including the dissemination of electronic information containing online gambling content through social media. This situation poses challenges for criminal law enforcement, as the parties involved are not limited to gambling operators but also include individuals who promote and facilitate access to online gambling platforms. This study aims to examine criminal liability for perpetrators who disseminate electronic information containing gambling content and to analyze judicial considerations in sentencing, referring to the Decision of the Tanjung Karang District Court Number 823/Pid.Sus/2024/PN Tjk. The method used is normative juridical research with statutory, conceptual, and case approaches. Data were collected through literature studies of relevant regulations, criminal law doctrines, and court decisions, and then analyzed using a descriptive qualitative method. The results show that the elements of criminal liability are fulfilled, including the existence of a criminal act, intent, capacity to be responsible, and the absence of grounds that eliminate criminal liability. Furthermore, the panel of judges’ considerations reflect a balanced assessment between juridical and non-juridical aspects, resulting in a decision that embodies legal certainty, justice, and utility. This study is expected to contribute to the development of criminal law, particularly in addressing online gambling crimes in the digital space.

The Low Voltage Main Distribution Panel (LVMDP) is a critical component in industrial power distribution systems, functioning to regulate, control, and distribute electrical energy to various production equipment. During operation, LVMDP panels often operate under high electrical loads, which may lead to temperature increases in their components. Undetected temperature rise can result in performance degradation, equipment failure, and even fire hazards. Therefore, an effective monitoring method is required to detect the condition of electrical components at an early stage. This study aims to analyze the temperature difference (ΔT) of LVMDP components using the Infrared Thermography method as part of predictive maintenance. The research employs a quantitative descriptive approach with data collected through direct observation from July 1 to July 31 at PT. Dongjin Indonesia. The data consist of hotspot and ambient temperatures measured from several panel components, which are then analyzed to calculate the temperature difference (ΔT) as an indicator of component operating conditions. The results indicate that the highest temperature difference is 26.5 °C in the capacitor bank, while the lowest is 4 °C in other components. All ΔT values are below the threshold limit of 50 °C, indicating that the LVMDP components are in safe operating conditions and do not require corrective actions. Thus, Infrared Thermography is proven to be an effective method for early detection of component conditions and can enhance the reliability and safety of industrial power distribution systems.

This study aims to examine and analyze the role of interest rates in strengthening or weakening the effect of Tax Planning and Financial Distress on Firm Value. This research employs a quantitative approach. The population of this study consists of consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, totaling 128 companies. The research sample was selected using purposive sampling, resulting in 42 companies that met the specified criteria, with a total of 210 observations. Panel Data Linear Regression Analysis and Moderated Regression Analysis (MRA) were conducted using Microsoft Excel and E-Views version 12. The results indicate that Tax Planning has no significant effect on Firm Value, while Financial Distress has a significant effect on Firm Value. Regarding the moderating variable, the interest rate is unable to strengthen or weaken the effect of Tax Planning on Firm Value; however, Interest Rates are able to moderate (weaken) the effect of Financial Distress on Firm Value.

This study aims to analyze the effect of green accounting and carbon emission disclosure on firm value in palm oil sector issuers listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program during the 2020–2024 period. Green accounting is proxied using the PROPER rating, which reflects a company's environmental management performance, while carbon emission disclosure is measured based on the level of carbon emission disclosure in the company's annual report or sustainability report. This study uses a quantitative approach with panel data regression analysis. The sampling technique used was purposive sampling, with the criteria being palm oil companies listed on the IDX, participating in PROPER, and consistently publishing annual reports throughout the study period. The data used are secondary data obtained from financial reports, sustainability reports, and official publications related to PROPER. The results are expected to show that the implementation of green accounting has a positive effect on firm value, as it reflects the company's commitment to sustainability and increases investor confidence. Furthermore, carbon emission disclosure is expected to have a positive effect on firm value, depending on market perception and the quality of environmental information disclosure. This research is expected to contribute to the development of environmental accounting literature and serve as a reference for regulators, investors, and company management in improving transparency and environmental performance to create sustainable corporate value.

This study empirically investigates how the degree of transparency in sustainability reporting influences earnings management practices among listed companies in Indonesia's energy sector on the Indonesia Stock Exchange, covering the period from 2021 to 2024. Grounded in three theoretical perspectives Agency Theory, Stakeholder Theory, and Legitimacy Theory this study argues that when companies disclose their sustainability information more comprehensively, management's capacity to manipulate reported earnings becomes increasingly constrained, owing to reduced information asymmetry and heightened external scrutiny. The independent variable is measured through the Sustainability Reporting Disclosure Index (SRDI), constructed based on the GRI Standards 2021, while earnings management is proxied by the absolute value of discretionary accruals derived from the Modified Jones Model. Firm size and leverage are incorporated as control variables. Using purposive sampling, 32 companies were selected, generating a total of 128 observations. The data were analysed through panel data regression employing a Random Effects Model with White's cross-section robust standard errors. The results reveal that sustainability reporting transparency does not exert a statistically significant effect on earnings management. This finding suggests that, within Indonesia's energy sector, sustainability reporting tends to function more as a legitimacy-seeking tool rather than a genuine expression of corporate transparency. Firm size was found to have a significant negative effect on earnings management, whereas leverage did not demonstrate a meaningful influence. This study contributes to the growing body of literature examining the relationship between sustainability reporting and earnings management, with particular relevance to the energy sector in the Indonesian context.

The digital era has streamlined the commercialization of musical works, yet conversely heightens the risk of copyright infringement regarding the unauthorized use of songs. This study aims to analyze the legal review of unauthorized song usage, focusing specifically on the Supreme Court Decision Number 825 K/Pdt.Sus-HKI/2025. This study employs a normative juridical research method using a case approach and a statute approach. Secondary data were gathered through a literature review of relevant regulations, specifically Law Number 28 of 2014 concerning Copyright. The results indicate that utilizing another person's song for commercial purposes without valid permission from the creator or copyright holder constitutes a clear violation of economic rights, particularly reproduction, distribution, and public performance rights. Through Supreme Court Decision No. 825 K/Pdt.Sus-HKI/2025, the Panel of Judges reaffirmed the boundaries of law enforcement and civil liability regarding material damages for infringers. The judges' legal reasoning (ratio decidendi) reinforces the position of Collective Management Organizations (CMO) in royalty collection, while providing legal certainty on the evidentiary mechanisms of exclusive rights violations in court. The practical implication of this decision emphasizes the necessity for creative industry actors to secure formal licensing to mitigate future legal disputes.