Publication Search

The rapid growth of Solar Power Plant (PLTS) installations in Indonesia faces efficiency challenges due to the continuously changing position of the sun. Fixed panel systems cannot absorb solar radiation optimally throughout the day. This study aims to evaluate and compare the efficiency of various solar tracking system methods developed over the last five years using a simple literature review approach. The research method was conducted by collecting, screening, and synthesizing secondary data from five reputable scientific journals using a synthesis matrix. The review results indicate that single-axis tracking systems increase power efficiency by 15% to 24.5%. Meanwhile, dual-axis systems achieve higher efficiency, ranging from 30% to 35%, by tracking both horizontal and vertical solar movements. In terms of control systems, astronomical algorithms are found to be more reliable in cloudy weather conditions than pure light sensors. However, the internal power consumption of the actuator motors remains a critical factor that can reduce the system's net energy gain. The implication of this study emphasizes the importance of shifting future research focus toward energy-saving algorithm optimization to maximize net power yield in dynamic solar panel implementations.

This study aims to analyze the contribution of state and regional taxes to state revenue and regional fiscal independence in Indonesia. Taxes are the primary source of revenue used to finance governance and national and regional development. The study employed a qualitative descriptive method with a literature review approach and secondary data analysis derived from the State Budget (APBN) report, the Central Statistics Agency (BPS), and various scientific articles indexed by Sinta. The data were analyzed to identify the contribution of taxes to state revenue and the role of regional taxes in increasing Regional Original Income (PAD). The results show that tax revenue remains the largest source of state revenue, with dominant contributions coming from Income Tax (PPh) and Value Added Tax (PPN). Furthermore, regional taxes play a crucial role in enhancing regional fiscal capacity and supporting the implementation of regional autonomy. The effectiveness of tax management is influenced by the level of taxpayer compliance, the digitalization of tax administration, and the quality of government oversight. This study implies that optimizing the tax system through digital transformation and increasing public awareness can sustainably strengthen state and regional revenue.

This study aims to analyze the strengthening of digital marketing at Kasandi Foil Pond Printing in optimizing market reach and sales. This study uses a qualitative approach with data collection techniques including observation, interviews, and documentation involving the business owner directly. The result show that the implementation of digital marketing is still not optimal, as indicated by the Instagram account that has not been actively used and the use of WhatsApp which is still limited to simple communication and has not been structured as a marketing strategy. The strengthening efforts are carried out through three main strategies, namely optimizing the use of social media, creating attractive visual content, and improving online customer interaction. The visual content created using applications such as Canva and CorelDRAW is able to increase the attractiveness of promotions and attract potential customers. In addition, consistency in posting content and quick responses through WhatsApp also contribute to increased interaction and transaction opportunities. Therefore, strengthening digital marketing based on visual media and digital interaction has the potential to increase market reach and sales if implemented consistently.

Financial distress has become a critical issue for companies operating in highly competitive and capital-intensive industries, making effective corporate governance and the efficient utilization of intangible resources increasingly important for ensuring long-term financial sustainability. This study aims to examine the effect of Good Corporate Governance on Financial Distress and to investigate the mediating role of Intellectual Capital in this relationship. The research employs a quantitative explanatory approach using panel data from 23 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in 92 firm-year observations. Secondary data obtained from annual reports and financial statements were analyzed using descriptive statistics, classical assumption tests, panel regression analysis, and mediation analysis. The findings indicate that Good Corporate Governance has a significant negative effect on Financial Distress, suggesting that stronger governance practices improve financial stability and reduce the likelihood of financial difficulties. Intellectual Capital also demonstrates a significant negative effect on Financial Distress and partially mediates the relationship between Good Corporate Governance and Financial Distress. These findings imply that effective governance combined with the strategic management of intellectual resources enhances organizational resilience and supports sustainable corporate performance. The study contributes to the literature by integrating governance quality and intellectual capital into a single framework for explaining financial distress and provides practical insights for managers, investors, and policymakers in strengthening corporate sustainability.

The advancement of digital technology has encouraged the transformation of airport services, including the implementation of Customer Service through Contact Center 172. This study aims to analyze the implementation of Contact Center 172 in improving service responsiveness at Adi Soemarmo International Airport, Boyolali. The study employed a descriptive qualitative approach with a case study method. Data were collected through observation, interviews with five informants, and documentation, and analyzed using the Miles and Huberman interactive analysis model consisting of data collection, data reduction, data display, and conclusion drawing. The findings indicate that the implementation of Contact Center 172 has supported digital service transformation through an integrated communication system that facilitates real-time information delivery and complaint handling. The service has improved Customer Service responsiveness by providing easier access to information, faster response times, and more effective coordination among service units. Supporting factors include competent human resources, integrated systems, and adequate digital facilities, while the main obstacles involve limited internet connectivity, system maintenance disruptions, high complaint volumes, and limited user understanding of digital services. Therefore, strengthening technological infrastructure, improving staff competencies, and increasing public awareness are essential to optimize digital-based airport services.

concern for pet owners. Consequently, cat owners seek equipment that can support and simplify their daily pet care activities. However, the busy schedules of many cat owners often make it difficult for them to provide consistent care, raising concerns about the neglect of their pets. To address this issue, this study developed an automatic cat feeding system for a cat enclosure using an experimental research method. The proposed system utilizes a load cell sensor, a Real-Time Clock (RTC), a servo motor, and an ATmega16 microcontroller. The load cell sensor is employed to determine the appropriate food portion based on the cat's nutritional requirements, while the RTC controls the feeding schedule by dispensing food twice a day at predetermined times. The experimental results demonstrate that the system was successfully implemented, with the load cell measurement exhibiting an error rate of 10.71% relative to the predefined set point. Furthermore, the servo motor effectively controlled the valve mechanism, achieving a maximum opening angle of 85 degrees. Overall, the developed system performed reliably and met the expected operational objectives..

Bilingual instruction is a learning strategy that can help students understand learning materials while bridging the gap between the language used at school and the language spoken in daily life. This study aims to analyze the effect of bilingual instruction on students' understanding of the Ecosystem topic at SDK Gusung Karang, Koja Gete Village. The study was motivated by the fact that students predominantly use the Sikka language in their daily communication, making it difficult for them to understand lessons delivered solely in Indonesian. This study employed a qualitative approach with a descriptive method. The research participants consisted of the fourth-grade homeroom teacher and fourth-grade students at SDK Gusung Karang. Data were collected through observations, interviews, and documentation and analyzed using data reduction, data display, and conclusion drawing techniques. The findings indicate that bilingual instruction has a positive impact on students' understanding of the Ecosystem topic. The use of the Sikka language helps students comprehend basic concepts, increases classroom participation, and enhances their confidence during the learning process. Meanwhile, Indonesian strengthens students' mastery of scientific terminology and academic language skills. Although students still experience difficulties in consistently using scientific terms in Indonesian, bilingual instruction improves their understanding and connects learning concepts with their real-life experiences. The effectiveness of this strategy depends on teachers' ability to manage language switching in a structured and consistent manner.

This study aims to systematically analyze the implementation of severance pay policy as a manifestation of post-employment compensation and its profound impact on the harmony of industrial relations within the regulatory framework of the Omnibus Law in Indonesia. Utilizing a Systematic Literature Review (SLR) methodology aligned with the PRISMA framework, this research comprehensively synthesizes data from 25 selected academic articles encompassing human resource management, employment law, and organizational behavior. The findings reveal that the paradigm shift from the previous labor regulations to the Omnibus Law framework has fundamentally altered the calculation mechanisms and statutory floors for severance pay. While these legislative adjustments are strategically designed to enhance organizational agility and mitigate financial distress for corporations, they have engendered substantial apprehension among the workforce regarding the degradation of normative rights. Consequently, this policy transformation presents a critical challenge to sustaining industrial harmony, frequently precipitating labor disputes, diminishing employee morale, and intensifying bipartite conflicts. This study recommends that human resource practitioners proactively develop transparent communication strategies and design complementary post-employment benefit architectures to restore distributive justice. Furthermore, policymakers are urged to institute robust oversight mechanisms to ensure equitable implementation and safeguard worker welfare without compromising long-term business sustainability.

This study examines the effects of Net Profit Margin, audit opinion, and firm size on audit delay among construction companies listed on the Indonesia Stock Exchange from 2019 to 2025. Audit delay is measured as the period between the fiscal year-end and the issuance date of the independent auditor’s report. Timely financial reporting is particularly important in the construction sector due to its complex long-term projects, progress-based revenue recognition, cost estimation, and high financial risks. Using a quantitative approach, the study analyzes secondary data from annual financial statements and independent auditor reports. The sample includes 14 construction companies observed over seven years, producing 98 observations. Panel data regression was conducted using EViews, with the Chow, Hausman, and Lagrange Multiplier tests identifying the Random Effect Model as the most appropriate estimation method. The findings show that Net Profit Margin does not significantly affect audit delay. In contrast, audit opinion and firm size have negative and significant effects, indicating that favorable audit opinions and larger company size are associated with shorter audit completion periods. Collectively, the three variables significantly influence audit delay, although they explain only 15.75% of its variation.

Early Marriage in Pagar Alam City is currently still quite high, the Pagar Alam Religious Court only relies on a recap of the number of cases per year to draw conclusions about the early marriage data. This method has limitations in classifying early marriage factors, so the Religious Court has difficulty in monitoring and controlling the occurrence of Early Marriage in Pagar Alam City. The purpose of this research thesis is to produce a classification system for Early Marriage factors using the K-Nearest Neighbor Algorithm to find out what factors influence the occurrence of Early Marriage, the method used in this study is the Cross Industry Standard Process for Data Mining (CRISP-DM) which has 6 stages, namely: Business Understanding, Data Understanding, Data Preparation, Modeling, Evaluation, and Deployment. The testing stage in this study uses Confusion Matrix and BlackBox Testing. The final results of this study indicate that the system can classify Early Marriage factors. The classification model built achieved an Accuracy of 94.12% and a Precise value of 85.71% and a Recall value of 100.00%, while testing using Black Box testing in the form of alpha obtained a feasibility value of 83.2%, so this system is very suitable for use.  

This study investigates the relationship between green practices and corporate tax avoidance, focusing on green accounting, environmental performance, and corporate social responsibility (CSR) among 19 Indonesian publicly listed companies from 2021 to 2024. The research aims to examine whether environmentally responsible strategies influence firms’ tax behavior and how sustainability practices mediate this relationship. A quantitative approach was employed, collecting data from corporate financial statements, ESG reports, and sustainability disclosures. The analysis included descriptive statistics, correlation tests, and pooled ordinary least squares regression to explore the effects of green accounting, environmental performance, and CSR on the effective tax rate (ETR) as a proxy for tax avoidance. Results indicate that green accounting is positively associated with higher ETR, suggesting reduced tax avoidance, while CSR negatively impacts ETR, implying that sustainability initiatives can be strategically used to mask aggressive tax planning. Environmental performance alone does not significantly affect tax behavior. These findings highlight the importance of transparency through green accounting to promote ethical tax practices, while cautioning that CSR may serve as a reputational tool rather than a mechanism for reducing tax avoidance. The study contributes to theoretical understanding in sustainability and corporate governance and offers practical insights for policymakers and corporate managers to align environmental and fiscal responsibilities.

Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

This study addressed the lack of visual communication media within PT Mensa BinaSukses, which resulted in a lack of togetherness. The visual media at the previous event failed to effectively convey the main message to the employees. To solve this problem, the researchers redesigned the visual communication tools, specifically banners and digital posters, using a User-Centered Design approach. The redesign process applied visual communication principles, focusing on color psychology, typography, and structured layouts to enhance message readability. The evaluation revealed a significant increase in the level of employee attendance. The survey results indicated that the redesigned visual media successfully captured employee attention, clarified event information, and fostered a strong sense of togetherness and collaboration with the company.

Local wisdom, particularly traditional snacks, constitutes an essential part of national cultural identity that needs to be introduced from an early age. However, observations at SDN 1 Tanggungharjo revealed that students' understanding of traditional snacks remains low, compounded by a lack of contextual and engaging visual learning media. This study aims to design an illustrated book titled "Belajar Jajanan Tradisional" (Learning Traditional Snacks) as a local wisdom-based educational medium for grades 3–6 students at SDN 1 Tanggungharjo. The Design Thinking method was employed through five stages: Empathize, Define, Ideate, Prototype, and Test. Data were collected through direct observation, teacher interviews, and student questionnaires. The outcome is a 20-page digital illustrated book in A5 PDF format covering four traditional snacks — klepon, dadar gulung, apem, and kue lapis — with content encompassing their origins, philosophy, cultural values, ingredients, and preparation processes. The applied design elements include character personification, vector cartoon style, bright color palettes based on the snacks' natural colors, rounded sans-serif typography, and a charactercentered layout tailored to the cognitive characteristics of students aged 9–12 years. Trial results demonstrated that the illustrated book effectively enhanced students' understanding of and interest in traditional snacks, while receiving positive feedback from teachers as a contextual and meaningful supplementary medium for thematic learning. 

Pesatnya kemajuan teknologi digital telah mempercepat adopsi *Internet of Things* (IoT) dalam berbagai aspek kehidupan sehari-hari. IoT memungkinkan perangkat fisik untuk berkomunikasi dan bertukar data melalui konektivitas internet, sehingga proses menjadi lebih otomatis, efisien, dan responsif. Studi ini bertujuan untuk menganalisis pemanfaatan IoT dalam meningkatkan efisiensi kehidupan sehari-hari melalui pendekatan tinjauan pustaka. Metode penelitian yang digunakan adalah *Systematic Literature Review* (SLR), yang mengkaji dan menyintesis temuan dari berbagai studi terdahulu mengenai penerapan IoT di berbagai sektor, seperti rumah pintar (*smart home*), layanan kesehatan, transportasi, pertanian, dan pemantauan lingkungan. Hasil analisis menunjukkan bahwa IoT berkontribusi signifikan terhadap peningkatan efisiensi operasional, penghematan energi, perbaikan proses pengambilan keputusan, serta peningkatan kenyamanan pengguna. Terlepas dari berbagai manfaat tersebut, masih terdapat sejumlah tantangan, termasuk keamanan data, masalah privasi, interoperabilitas antarperangkat, biaya implementasi, dan ketergantungan pada infrastruktur internet yang stabil. Temuan studi ini menunjukkan bahwa IoT telah menjadi salah satu teknologi kunci yang mendukung transformasi digital dan peningkatan kualitas hidup. Pengembangan di masa mendatang diharapkan berfokus pada penguatan aspek keamanan, perluasan standar interoperabilitas, dan integrasi kecerdasan buatan (*artificial intelligence*) guna memaksimalkan efektivitas penerapan IoT dalam aktivitas sehari-hari.  

This study compared the performance of SARIMA and Prophet models in forecasting daily close prices of three major Indonesian banking stocks: BBCA, BBRI, and BMRI, using data from January 2020 to March 2026. Data were retrieved via the yfinance library, preprocessed, and split into 80% training and 20% testing sets. SARIMA modeling followed the Box-Jenkins procedure, while Prophet was configured with a Lag-1 regressor, weekly and monthly seasonality, Indonesian public holidays, and log transformation. Model performance was evaluated using MAPE, MSE, and Dstat metrics. Results showed that SARIMA outperformed Prophet in MAPE and MSE across all six stock-variable combinations, with MAPE values ranging from 1.3368% to 1.9386% for SARIMA and 1.5992% to 2.2300% for Prophet. However, Prophet demonstrated marginally higher Dstat values in several series. Both models achieved "Very Good" forecasting accuracy. A web-based forecasting system was also developed using Streamlit to make the models accessible to investors.

Manual server administration introduces operational inefficiencies and elevated risks of human error. This study evaluated the effectiveness of server administration automation utilizing Shell scripting and Cron Job scheduling within a virtualized Linux Debian 12 environment. An experimental method compared manual execution against automated procesases based on execution duration, resource consumption, and error reduction. The findings indicated that the automated system executed backup routines within 0.043 seconds, demonstrating a 95.16% time efficiency increase compared to the manual baseline of 0.89 seconds. Automated monitoring maintained a stable resource allocation, utilizing 275 megabytes of memory and low central processing unit usage between 0.0% and 1.3%. Furthermore, automation reduced operational failures to 0%. In conclusion, this integration significantly optimizes server reliability.

Audiovisual media is a key promotional tool for enhancing a business’s brand. This study aims to design a motion-graphic-based promotional video for Salsabila Catering in Ungaran as a branding strategy to increase sales and raise public interest in their products. The research method employed is research and development using the multimedia development life cycle approach. The results indicate that the promotional video produced is deemed visually and substantively suitable; as validated by both experts based on the assessment percentages obtained. According to the expert validation presentation; the content received a 77% rating; deemed acceptable; while the media expert test yielded an 83% result; deemed highly acceptable. Additionally; audience evaluations resulted in an 87% rating; categorized as “very good” and “highly satisfied” regarding the content; presentation; and message conveyed in the promotional media.

Image Quality Assessment has become an important research area in computer vision due to the increasing use of digital imaging in medical, industrial, and remote sensing applications. This study conducted a Systematic Literature Review (SLR) using articles retrieved exclusively from the Scopus database. A total of fifteen Scopus-indexed articles were selected through the PRISMA process consisting of identification, screening, eligibility, and inclusion stages. The findings indicated that convolutional neural networks, transformer architectures, and no-reference approaches dominated recent studies because of their ability to capture complex visual features and improve evaluation accuracy. The application domain strongly influenced method selection, particularly in medical imaging, industrial quality control, and remote sensing. Deep learning methods achieved high performance but required large datasets and high computational resources. Overall, recent research trends shifted from traditional image enhancement toward artificial intelligence-based quality evaluation.

This study aimed to develop a profile video as a promotional and informational medium for State Elementary School 3 Bentangan and to evaluate its feasibility level. The problem was initiated by the school's continuous reliance on print media, such as brochures, and the urgent need for digital content suitable for social media platforms to reach the wider community. To address this, the Research and Development method was employed, utilizing seven stages of development procedures. Data were collected through questionnaires and analyzed using a Likert Scale. The profile video development was validated by media and material experts, and subsequently tested by users. The research results indicated that the developed profile video was highly feasible for use as a promotional and informational medium, based on the validation tests conducted by the media experts, material experts, and users.