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Analytics

Rahmadani, Nabila; Yulazri

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study aims to analyze the effect of sustainability report disclosure, audit committee meeting frequency, liquidity, leverage, and total asset turnover on profitability in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Profitability is measured using Return on Equity (ROE). This research adopts a quantitative approach using secondary data obtained from annual financial statements and sustainability reports. The sample was selected using purposive sampling, yielding 34 mining companies with 102 observations in total. Multiple linear regression analysis was employed after fulfilling classical assumption tests. The results indicate that sustainability report disclosure, audit committee meetings, liquidity, leverage, and total asset turnover simultaneously have a significant effect on profitability. However, partially, total asset turnover has a positive and significant impact on profitability. Meanwhile, sustainability report disclosure, audit committee meeting frequency, liquidity, and leverage do not significantly affect profitability. These findings suggest that asset utilization efficiency plays a crucial role in improving profitability in the mining sector. This study is expected to provide insights for companies, investors, and regulators to understand the determinants of profitability better and to support improved corporate governance and financial decision-making in mining companies.

FRANDANA PUTRA , DIECKY ARMANDO; permana, iwan; Fahris Nurhuda

Amphibious Journal 2025 Akademi Angkatan Laut

The development of military communication technology requires effective, secure, and adaptable communication systems suitable for training and operational environments. During the implementation of Karkata Yudha Practical Training, Marine Corps cadets still experience various communication constraints due to the limitations of conventional communication devices that do not support hands-free operation, noise resistance, and communication confidentiality. This study aims to analyze the utilization of Tactical Radio Person Headsets as a communication support tool to enhance the effectiveness and efficiency of Karkata Yudha practical training for Marine Corps cadets. This research employed a qualitative method with a descriptive-analytical approach. Data were collected through direct observation of training activities, in-depth interviews with communication experts from the Marine Corps, and documentation studies. Data analysis was conducted using SWOT analysis to identify strengths, weaknesses, opportunities, and threats related to the implementation of Tactical Radio Person Headsets. The results indicate that the utilization of Tactical Radio Person Headsets significantly improves tactical communication quality, accelerates coordination among units, and supports maneuver execution and decision-making in the field. The challenges identified include limited equipment availability, procurement costs, and the need for technical training for users. Overall, Tactical Radio Person Headsets demonstrate strong potential to be integrated into Marine Corps cadet training systems to enhance operational readiness and professionalism in the future.

Amansyah, Bani; Maryono; Kusmiyati, Nani

Amphibious Journal 2025 Akademi Angkatan Laut

Land navigation capability is a fundamental competence that must be possessed by Marine Corps cadets to support the success of military training and operations. Along with technological advancements, the utilization of modern navigation devices such as offline maps integrated with smartwatches has emerged as a strategic alternative to enhance the effectiveness of ground operation training. However, the implementation of this technology within military education institutions, particularly at the Indonesian Naval Academy, remains limited. This study aims to analyze the optimization of smartwatch-based offline maps to support ground operation training for Marine Corps cadets. A qualitative research method with a phenomenological approach was employed through interviews, observations, and documentation. The research subjects included instructors from the Marine Department and Marine Corps cadets of the 70th cohort. The findings indicate that smartwatch-based offline maps offer significant advantages in terms of practicality, durability in wet terrain, accessibility of navigation data, and movement efficiency compared to conventional GPS devices. Nevertheless, the utilization of this technology is constrained by the absence of structured curriculum integration, limited specialized training, and insufficient technological proficiency among instructors and cadets. Therefore, this study recommends incorporating smartwatch-based offline map training into the formal curriculum to enhance the readiness, professionalism, and independent navigation skills of Marine Corps cadets in modern military operations.

Himawan Putra , Satrio Fahmi; Noorman, Moh. Shofii; Fahris Nurhuda

Amphibious Journal 2025 Akademi Angkatan Laut

Leadership character development is a fundamental foundation in preparing Indonesian Naval Academy Marine Cadets as prospective Platoon Commanders (Platoon Leaders) in operational units. The complexity of the operational environment, the dynamics of the strategic setting, and the demands of military professionalism require a platoon commander to excel not only in technical and tactical competencies, but also to possess strong, integrity-based, and adaptive leadership character. This article aims to comprehensively analyze leadership character development materials for prospective Marine Platoon Commanders at the Indonesian Naval Academy (AAL) using the Character Cultivation approach and the Military Leadership and Character Development theory proposed by Dr. Charles C. Wong. This study employs a qualitative research method with data collected through expert interviews, document analysis, and SWOT analysis. The findings indicate that the most appropriate strategy for leadership character development is the Strength–Opportunities (SO) strategy, which emphasizes leveraging internal strengths of military education to capitalize on external opportunities, particularly global trends in character-based leadership and the utilization of educational technology. This article, structured equivalently to a minimum of 30 A4 pages, is expected to serve as an academic reference and a policy input for strengthening leadership education for Marine Cadets.

Melissa Chandra; Felicia Eldora; Ledy Meva Tiurma Gultom; Khoiriyati Azmi; Nerli Khairani

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

The development of science and technology has encouraged the utilization of graph theory in solving optimization problems, particularly in transportation systems and tourism route planning. Medan City, as a metropolitan area with dense road networks and widely dispersed tourist destinations, faces challenges in selecting efficient travel routes. This research aims to determine the optimal route between tourist destinations in Medan City using the Minimum Spanning Tree (MST) method with Prim’s Algorithm. The research was conducted using a weighted graph modeling approach, where each tourist destination is represented as a vertex and the distance between destinations is represented as an edge weight. Distance data and estimated travel time were obtained through digital mapping using Google Maps and then analyzed through iterations of Prim’s Algorithm to produce a minimum spanning tree without forming cycles. The results show that all 23 tourist destinations are successfully connected in a single MST structure with a minimum total distance of 68.97 km and a travel time of approximately 199 minutes or 3 hours and 19 minutes. This model is expected to serve as a reference for tourism planning and support urban transportation efficiency based on mathematical computation.

zulkarnaini, Zulkarnaini; Ardilla, Arista

Jurnal Pengabdian kepada Masyarakat Wahana Usada (WUJ) 2025 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Introduction: Stunting remains a major public health problem in Indonesia, including in Blang Teue Village, North Aceh, where the prevalence of children at risk of stunting reaches 28% (Public Health Center, 2023). The main contributing factors are mothers’ limited knowledge of locally sourced complementary feeding (MP-ASI) and restricted access to nutrition education media. This community service program aimed to empower the community by developing QR Code-based interactive educational posters as an accessible and user-friendly nutrition learning tool. Methods : The method employed was Community-Based Participatory Research (CBPR) with a Participatory Action Research (PAR) approach, involving 30 respondents (mothers of toddlers), health cadres, village officials, lecturers, and students. Results : The results indicated a significant improvement in mothers’ knowledge regarding local MP-ASI, where the percentage of respondents with high knowledge increased from 20% to 67% after the intervention. Utilization of QR Code media was also high, with 60% of respondents accessing it intensively, and a positive relationship was found between the intensity of media utilization and knowledge level (83% of high-intensity users achieved high knowledge). Conclusion : This program not only enhanced community knowledge and skills but also fostered the emergence of local leaders from health cadres and PKK members, as well as promoted social transformation through strengthened digital literacy and the use of local food in stunting prevention.

Mega Wijayanti; Nur Wulan Intan Palupi

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Technological advancements are making various activities easier, including product marketing for micro, small, and medium enterprises (MSMEs). One benefit of these technological advancements is the opportunity for MSMEs to market their products widely, effectively, and cost-effectively thru social media marketing. UMKM Bolu Gulung Hj. Enong is in a business position that is starting to become popular. The desire to remain a frequently discussed business and reach a wide range of consumers led to the implementation of optimal marketing strategies using social media. Utilization of social media to introduce products. The research method uses literature studies, article collection with relevant title selection, and articles published within the timeframe of 2020-2025. Conclusion: Social media reaches a wide market, quickly and cheaply. MSMEs like Bolu Gulung Hj. Enong, in the food industry, can promote their products thru social media to reach target markets in other regions and target users in various areas. However, there are several challenges with using social media marketing strategies, namely the business's lack of digital knowledge, communication errors, and the fact that it makes it easier for competitors to copy marketing strategies.

Januarti, Luluk; Yulianto, Sofi

Jurnal Pengabdian kepada Masyarakat Wahana Usada (WUJ) 2025 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Community preparedness for disasters and emergencies is an essential component in reducing morbidity and mortality. This community service program aimed to empower the community in emergency response through optimizing the role of tourism actors based on Tourism Health Nursing in Versel Village, Pasean District. The methods implemented included socialization, risk screening, the establishment of health cadres, the development of an emergency response handbook, creation of health education media, as well as training and simulation activities. The training covered topics such as recognizing emergency conditions, management of cardiac arrest and respiratory failure, choking, first aid (P3K), utilization of household materials in emergency response, management of febrile seizures, and stress management. The results showed a significant improvement in cadres’ understanding, where prior to education, training, and simulation, most participants (60%) had low comprehension, while after the intervention, almost all (90%) demonstrated good understanding. These findings indicate that the program successfully enhanced the capacity and preparedness of the community—particularly health cadres—in managing emergencies and disasters within the tourism-based community environment.

Ivana Dea Amelia; Syamsul Hidayat

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study aims to analyze and understand the development of the financial sector in Indonesia through a literature review covering four main aspects: banking, financial digitalization, fiscal reforms, and financial literacy, as well as their impact on economic growth and public welfare. This literature review summarizes various findings and theories regarding the dynamics of the financial sector in efforts to maintain economic stability in Indonesia. The research findings indicate that the development of the banking sector plays a significant role in driving economic growth, particularly in expanding access to financing and improving the ease of fund distribution. In addition, digitalization strengthens the growth of financial technology by expanding access to financial services. Ongoing development of technology policies aims to address challenges in financial digitalization to make it more effective and secure. Furthermore, well-targeted fiscal reforms aim to improve productivity and economic stability. Meanwhile, the public also needs to cultivate wiser financial behavior to maximize the utilization of financial services as part of enhancing financial literacy. In conclusion, the positive impact of the advancement of the financial sector benefits economic growth and public welfare in Indonesia. This study emphasizes the importance of fostering collaboration between government policies, digital innovation, strengthening financial institutions, and helping the public enhance their capabilities to create a more inclusive and sustainable financial ecosystem.

Noor Hujjatusnaini

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service program aims to enhance students’ knowledge and awareness regarding natural cosmetic formulations through training on the development of a natural deodorant balm, “Nature DeoBalm.” The activity was conducted at the Entrepreneurship Laboratory of UIN Palangka Raya and involved fifth-semester students of the Biology Education Department as participants. The training integrates promotive and applicative approaches, combining theoretical education on the risks of synthetic deodorants with direct observation of the production process for natural deodorant balm. The program emphasized the use of safe, plant-based ingredients such as beeswax, coconut oil, shea butter, vitamin E, and essential oils, which are known for their antibacterial, moisturizing, and skin-protecting properties. The implementation included several stages: preparation, material presentation, demonstration of the formulation process, product observation, evaluation, and documentation. Results showed that students demonstrated increased understanding of natural cosmetic components, formulation techniques, and the benefits of natural deodorants. They also developed a heightened awareness of environmentally friendly personal care products and showed interest in exploring entrepreneurial opportunities in herbal-based cosmetics. This program highlights the importance of introducing natural cosmetic innovation in higher education environments as a way to build scientific literacy, practical skills, and entrepreneurial competence. Overall, the activity successfully provided meaningful learning experiences and promoted the utilization of natural ingredients as sustainable alternatives to synthetic deodorant products.

Mega Tunjung Hapsari; Farhan Reza Fadholi; Azmi Fahrurrizal Amrulloh; M. Krisnanda Saputra; Trisna Sayekti Wijayanti +3 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Karangtalun Village, located in Kalidawir District, Tulungagung Regency, East Java, has significant potential for developing Family Medicinal Plants (TOGA) to support community-based health practices. However, the utilization of TOGA in daily health care remains limited due to a lack of knowledge and practical skills among residents. At the same time, the community faces a growing social challenge—digital exposure among young children, which negatively affects their physical, psychological, and social well-being. To address these issues, a capacity-building program was implemented for women involved in the Integrated Guidance Post (Posbindu) through training on TOGA cultivation and digital literacy education using the Community-Based Participatory Research (CBPR) approach. This participatory model actively engaged community members in the planning, implementation, and evaluation stages. The program results showed an increase in participants’ understanding of TOGA as an alternative for self-care and traditional medicine, greater awareness of the adverse effects of excessive gadget use among children, and positive behavioral changes in parenting, such as setting screen-time limits and replacing gadget use with creative family activities. These findings demonstrate that integrating local wisdom–based education with digital literacy can effectively strengthen family resilience and promote sustainable well-being in the digital era.

Maria Veronica Deno; Khaerudin Khaerudin; Dwi Kusumawardani

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The development of digital technology has driven the  increasing use of e-modules as interactive learning media that support  independent and collaborative learning. The integration of pedagogical approaches and multimedia technology makes e-modules increasingly adaptive and effective in developing higher-order thinking skills. This study aims to map trends in the development and utilization of e-modules through a Systematic Literature Review (SLR)  of Scopus articles published in 2020–2024. From the selection process, 20 articles were analyzed based on their pedagogical approach, as well as the media and digital platforms used. The study results show that pedagogical approaches such as Problem-Based Learning, STEM, SETS, Discovery Learning, and Guided Inquiry have been consistently proven to improve critical thinking skills, learning outcomes, and 21st-century competencies. From a technological perspective, Android and flipbook platforms are the primary choices due to their flexible access and multimedia support such as video, animation, simulations, and interactive quizzes. These findings emphasize the importance of developing systematic, pedagogically-based e-modules supported by interactive multimedia.  Further research is needed to explore the integration of AR/VR, gamification, and artificial intelligence.   

Mega Tunjung Hapsari; Farhan Reza Fadholi; Azmi Fahrurrizal Amrulloh; M. Krisnanda Saputra; Trisna Sayekti Wijayanti +3 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Karangtalun Village, located in Kalidawir District, Tulungagung Regency, East Java, has significant potential for developing Family Medicinal Plants (TOGA) to support community-based health practices. However, the utilization of TOGA in daily health care remains limited due to a lack of knowledge and practical skills among residents. At the same time, the community faces a growing social challenge—digital exposure among young children, which negatively affects their physical, psychological, and social well-being. To address these issues, a capacity-building program was implemented for women involved in the Integrated Guidance Post (Posbindu) through training on TOGA cultivation and digital literacy education using the Community-Based Participatory Research (CBPR) approach. This participatory model actively engaged community members in the planning, implementation, and evaluation stages. The program results showed an increase in participants’ understanding of TOGA as an alternative for self-care and traditional medicine, greater awareness of the adverse effects of excessive gadget use among children, and positive behavioral changes in parenting, such as setting screen-time limits and replacing gadget use with creative family activities. These findings demonstrate that integrating local wisdom–based education with digital literacy can effectively strengthen family resilience and promote sustainable well-being in the digital era.

Angga Ade Permana; Eka Pramodoningtyas; Lailatul Ikfia; Thoriqul Huda; Aula Safitri +6 more

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The primary purpose of this activity is to enhance the capabilities of micro, small, and medium enterprises (UMKM) in managing wet cake production in a more hygienic and efficient way in order to generate products with higher market value. The skill development emphasizes technical improvements in the production process by prioritizing cleanliness, food safety, and consistent quality, as well as increasing efficiency in the utilization of raw materials and labor. This activity was implemented for UMKM operating under Dynala Food in Gentengan Hamlet, Padang Village, Singojuruh District, Banyuwangi. In addition to production aspects, the program also aims to strengthen marketing strategies at both local and digital levels, enabling tofu and wet cake products to be more easily accessed by consumers. The implementation was conducted through door-to-door visits and direct field observations. The program stages included socialization, hands-on training, technology application, mentoring, evaluation, and achievement of program objectives. Focus Group Discussions (FGDs) were conducted to identify challenges, formulate concrete action plans, and support the adoption of technology and digitalization in business development.

Badu, Risti Ristianingsih; Ijonu, Ukhti Nurfajriah Sasmita; Lukum, Wahidin; Paputungan, Nursiti Aisyah; Ajami, Frans Mitran +6 more

Jurnal Suara Pengabdian 45 2025 LPPM Universitas 17 Agustus 1945 Semarang

The utilization of home yard as an alternative food source by using innovation has not been well applied in Melandar Meiland village. Household food security is usually not managed planned. To achieve sustainable use of the yard, this devotion aims to implement the Deep Flow Technique (DFT) hydroponic system. Moreover, the method used in this activity is participation through the observation of initial conditions, socialization and education through extension and discussion, the application of hydroponic installation, and planting maintenance of plants. The results of the activity show that people better understand the benefits of yard and the ability to run the DFT hydroponic system independently. Thus, the application of this system encourages changes in the views and habits of society about the yard as a productive place to support household food security. 

Soladisa Madeten; Agustinus Mantong

Prosiding Seminar Nasional Manajemen dan Ekonomi 2025 Universitas Kristen Indonesia Toraja

This study aims to determine the effect of information technology utilization on the timeliness of financial reporting in the Regional Apparatus Work Units (SKPD) of North Toraja Regency. The use of information technology is expected to enhance the effectiveness and efficiency of the financial reporting process so that reports can be prepared and submitted on time. However, variations in reporting timeliness among several SKPDs indicate the need for further examination of the extent to which information technology has been optimally utilized. The research method employed is a quantitative approach with a simple linear regression analysis technique. Data were collected through questionnaires distributed to financial staff of SKPDs in North Toraja Regency, with a total of 50 respondents. Data analysis was conducted using SPSS through validity testing, reliability testing, classical assumption testing, and hypothesis testing. The results of the study show that the utilization of information technology has a positive and significant effect on the timeliness of financial reporting. These findings highlight the importance of optimizing the use of information technology in supporting effective and timely financial reporting.

Yuliatin Azizah; Ihsanudin Ihsanudin; Saiful Amin

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to optimize the utilization of woodcraft waste and broken tiles in Tamansari Village through training in briquette charcoal production and effective marketing strategies. The wood waste, which has not been optimally utilized and has become an environmental issue, is expected to be processed into high-economic-value products. The conversion of waste into briquette charcoal is expected to reduce pollution while opening up new environmentally-friendly business opportunities. The implementation method includes socialization on the potential and benefits of briquette charcoal, technical training covering material preparation, carbonization process, mixing, molding, and drying, as well as assistance with marketing strategies both offline and digitally. Participants include local residents, small business owners, and craftsmen. The expected outcomes are an increase in the community's skills in processing waste into marketable products, the growth of new businesses based on alternative energy, and increased awareness of environmentally-friendly waste management. This program is expected to make Tamansari Village a model for creative, independent, and environmentally-conscious villages with strong competitiveness in the local economy.

Nyak Angeli Ajianing; Maulia Riska; Nurbaiti

Jurnal Maisyatuna 2025 STAI Denpasar Bali

This study aims to analyze the role of information technology systems in enhancing operational efficiency in modern Islamic banks. The implementation of information technology is considered essential for accelerating services, improving data accuracy, reducing administrative costs, and expanding the reach of digital financial services in the Islamic banking sector. This research employs a qualitative approach to explore processes, experiences, and the application of digital services in several Islamic banks that have implemented mobile banking, internet banking, and IT-based internal management systems. The findings reveal that information technology significantly improves operational efficiency and effectiveness through transaction digitalization, administrative process automation, mobile banking utilization, e-procurement systems, integration of digital payment features, and the adoption of fintech solutions. Information technology also strengthens data security and enhances service quality for customers. However, its implementation presents challenges such as cybersecurity risks, infrastructure readiness, human resource competence, and compliance with Sharia principles. Overall, the application of information technology systems contributes substantially to improving efficiency, productivity, and competitiveness in modern Islamic banking.

Anastasya Napitupulu; Etik Umiyati; Helen Parkhurst

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the factors influencing the income levels of pineapple farmers in Siabal-Abal V Village, Sipahutar Subdistrict, North Tapanuli Regency. The research focuses on several key variables, namely land size, production quantity, production tools, and farming experience, which are presumed to be associated with farmers’ income. A quantitative research approach was employed, using multiple linear regression analysis to examine the simultaneous and partial effects of each variable on the income of pineapple farmers. The population of this study comprised all pineapple farmers in Siabal-Abal V Village, with a sample of 65 respondents selected through a simple random sampling technique. Data were collected through interviews and structured questionnaires designed in accordance with the research objectives. The results of the data analysis indicate that, simultaneously, land size, production quantity, production tools, and farming experience have a significant effect on the income of pineapple farmers. However, the partial test results reveal that only land size has a positive and significant effect on farmers’ income. Meanwhile, production quantity, production tools, and farming experience do not show a statistically significant influence. These findings indicate that land size is the dominant factor in determining the income level of pineapple farmers in the study area. Therefore, improving access to agricultural land or optimizing the utilization of existing land is an important strategy for increasing the income of pineapple farmers in Siabal-Abal V Village.

Siti Danisha Ameera

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Corn production in the provinces of East Nusa Tenggara (NTT) and West Nusa Tenggara (NTB) exhibits dynamics influenced by agro-climatic factors, the utilization of production facilities, and the welfare condition of the farmers. This study aims to analyze the impact of rainfall, solar radiation, and production inputs on corn productivity; to explain the relationship between production changes and the Farmer’s Exchange Rate (NTP) as a welfare indicator; and to evaluate the contribution of the corn subsector to the agricultural Gross Regional Domestic Product (GRDP). The research method uses a descriptive-quantitative approach based on BPS data and official local government documents. The results indicate that NTB has more stable productivity due to relatively even rainfall and better support for production facilities, whereas NTT faces higher production fluctuations due to greater climate variability. Furthermore, the NTP in NTB tends to be better than in NTT, aligning with the stability of its productivity. Corn contributes significantly to the agricultural GRDP in both provinces, particularly in central production areas such as Dompu and Bima. Policy implications include the necessity for strengthening post-harvest infrastructure, more equitable input distribution, and climate adaptation strategies in drought-prone areas. The findings provide an empirical basis for sustainable productivity improvement and farmer welfare policies.