Publication Search

Efforts to reduce regional inequality are aimed at Accelerate equitable development . Implementing a healthy fiscal policy through government spending is a form of effort to reduce this inequality . Government spending can provide intervention in regional policies to boost the economy through regional government spending and revenue . This study examines the development of inter -regional inequality mapping through the Class typology method , measuring inequality with the Williamson index , and testing multiple linear regression to analyze regional government spending on inequality in the Western Region of Indonesia in 2019-2022. The results show that the average regional inequality index is at moderate inequality , namely 0.465. In addition , the regression results show that efforts to reduce regional inequality aimed at Accelerate equitable development through fiscal policy trend to be ineffective . The contribution of government spending has not been significant impact on reduce inequality . Therefore , evaluation and improvement in government spending policies are needed so that they can be more effective in achieving the goal of alleviating regional inequality in the western region of Indonesia.

The presence of Artificial Intelligence (AI) has a significant impact on the preparation of financial reports, especially in terms of efficiency and accuracy. This article aims to examine the influence of AI on the process of preparing financial reports that were previously carried out conventionally and the challenges faced by companies in adopting it. This study uses a literature study method to identify trends and findings related to the use of AI in accounting. The results show that AI is able to improve operational efficiency, data analysis, and security, although there are challenges in its implementation, such as human resource adaptation and data security.

Transactions are legal acts using computers, computer networks, and/or other electronic media. One of the online shopping trends in Indonesia now is shopping using a live broadcast system via the social media Facebook. The system is where the seller displays the goods being sold and states the condition, the type of material, and the price determined by the seller. And if there are interested buyers, there will be a sale and purchase agreement between them. The formulation of the problem in this research is (1) How to implement agreements in online buying and selling transactions via live broadcasts on Facebook. (2) What are the obstacles to implementing the agreement in protecting the rights and obligations of buyers and sellers in online buying and selling transactions via live broadcasts on Facebook?This research is empirical juridical research, with data obtained by interviewing 16 respondents and supported by primary and secondary data, quantitative analysis, and description. The results of this research show that: (1) Implementation of responsibilities for the parties in the sale and purchase agreement at Vmshop-Kupang. Where the implementation of responsibilities has been well regulated in the mutual agreement in the agreement made, but the implementation is still less effective and things are still found that are detrimental to online buyers. (2) The inhibiting factor in implementing the sale and purchase agreement on the Vmshop-Kupang Facebook account is the lack of awareness on both sides regarding the importance of the agreement as a value that protects both parties, namely online buyers and online sellers if a dispute occurs in the future and other factors, namely The time to make a letter of agreement takes a very long time and is complicated so that both parties carry out the agreement with a system of trust without thinking about what will happen in the future.Online buyers must pay proper attention to the procedures for carrying out online buying and selling transactions and the rules that exist in buying and selling transactions as well as the importance of written agreements.

This research aims to examine the phenomenon of quarter life crisis among university students in Semarang City, which was triggered by the TikTok trend “Aku Ga Bisa Yura.” The scope of this paper includes an analysis of the five phases of quarter life crisis, starting from the feeling of being trapped, the desire to change the situation, to the crucial actions taken, as well as how individuals build a life according to their values and interests. The method used is a phenomenological study with in-depth interview techniques with five subjects representing various experiences and problems related to quarter life crisis. The results of the discussion show that students feel the complexity of facing the transition to adulthood, and although faced with uncertainty, they are able to take positive steps to achieve life goals that are more in line with themselves. The conclusion of this study confirms that quarter life crisis, although challenging, can be a process that results in significant personal development, and points to the need for further understanding of the influence of social media in shaping students' perceptions of this crisis. This research also suggests conducting a broader study involving students from different regions and other social media platforms.

The fashion industry is a dynamic and globally influential economic sector. As part of culture and personal expression, fashion not only meets the need for clothing but also reflects identity, social values, and societal aesthetic trends. A current trend is branded preloved fashion, often referred to as thrifting. This quantitative study uses primary data, with a sample of 86 consumers from Diviwearstore, using a purposive sampling method. Collected through questionnaires using a Likert scale. Data analysis is conducted using SPSS(Statistical package for the social Science) version 20.

The Cathredral Train dress is a formal dress that has a long tail on the back of the dress. This dress has a luxurious and magnificent impression and is commonly used for important occasions such as weddings and other formal events. Cathredral Train dress tends to use plain luxury fabrics without patterns with elegant sequin embellishments. The innovation of the Cathredral Train dress using traditional fabrics has become a new inspiration for fashion enthusiasts. Combining the traditional concept of batik with a luxurious modern fashion style, reflecting the fusion of culture and contemporary fashion trends. Gajah Oling batik is a typical Banyuwangi batik that is commonly used by the surrounding community in traditional ceremonies that are sacred. Gajah Oling batik is believed by the community to be a symbol of prosperity. The formal philosophy of Gajah Oling Batik is in accordance with the characteristics of the Cathredral Train Dress which is used on formal or ceremonial occasions. The combination of dress with traditional Batik of Gajah Oling will produce novelty in the Cathredral Train dress that already exist today. The method used is a qualitative method with descriptive data analysis. This research resulted in a combination of luxury dress with a combination of traditional Gajah Oling Batik.

This study investigates the pragmatic strategies employed in digital communication, specifically within social media platforms. As the use of social media continues to rise, understanding how users navigate language and meaning in these contexts becomes increasingly vital. Utilizing a qualitative approach, the research analyzes user interactions on platforms such as Twitter, Instagram, and Facebook to identify key pragmatic strategies, including politeness, implicature, and contextual cues. The findings reveal that social media users employ diverse strategies to convey messages effectively in an environment characterized by brevity and immediacy. Additionally, the research highlights significant cultural influences on language use, showcasing variations in communication styles, humour, and politeness norms across different cultural backgrounds. These insights underscore the importance of cultural awareness in fostering effective cross-cultural communication. Ultimately, this research contributes to the field of pragmatics by enhancing our understanding of the interplay between language, culture, and digital communication. The study also offers practical recommendations for social media users to improve their communication effectiveness, facilitating more respectful and meaningful interactions in the digital space. As digital communication evolves, further exploration of emerging trends and challenges in this area is essential for adapting to the dynamic landscape of human interaction.

Cyclodextrin inclusion complexes have been widely used in the pharmaceutical industry to improve drug solubility and bioavailability. Analysis of these complexes using HPLC requires the development of appropriate and validated methods. To analyze and compare various HPLC methods used for the analysis of cyclodextrin inclusion complexes, and to identify challenges and trends in method development. A literature review was conducted of articles published in the last 10 years, focusing on HPLC methods for the analysis of cyclodextrin inclusion complexes. Parameters compared included column type, mobile phase composition, flow rate, and detection method. The majority of studies used C18 columns with varying lengths and particle sizes. The composition of the mobile phase varied, reflecting the diversity of properties of the complexes analyzed. The flow rate was generally 1.0 mL/min, with the exception of the HPLC/MS method. Detection methods included UV-Vis, PDA, fluorescence, and mass spectrometry. The main challenges included the dynamic equilibrium of the complexes and stability during analysis HPLC method development for the analysis of cyclodextrin inclusion complexes requires optimization of various parameters to overcome specific challenges. Future trends are towards the use of advanced technologies such as UHPLC and high-resolution mass detection.

In light of the increasing degree of competition in the international business environment resulting from the technological changes that have occurred recently, which has made companies rely on elements through which they can increase the companies’ capabilities to compete and achieve what they aim for, and for this reason the human element (human capital) was the factor. It is decisive in increasing productivity and companies’ abilities to compete in light of the changing and evolving business environment, as the research showed that there is a major role for human capital in increasing the financial performance of the research sample (Al-Janoob Islamic Bank) and achieving high profit levels as a result of that company’s acquisition of competent and skilled human capital. The research compared two different periods in terms of the company’s management at the levels of executive management and the board of directors, and after the bank applied governance and separated ownership of the institution from management, and competent banking and professional cadres took over the management of that company, which was characterized by efficiency and effectiveness, as the research showed the existence of a close and strong relationship between human capital. Efficiency and financial performance represented by the profitability index, where the level of profits achieved before the change of management was low, while it took an upward trend gradually after the change of management and the application of governance. This confirms the relationship between two variables in achieving what the institution aims to achieve in its current and future strategies.

The influence of engineering extends far beyond traditional boundaries with the evolving automotive sector and its increasing importance highlighted in this articles exploration of the intricate world of car engine design through historical insights and current advancements that significantly impact the automotive industry. Key elements in engine design such as thermodynamics, materials selection, fuel systems, emission control and stress analysis are introduced systematically as factors, for efficient and ecofriendly powertrain solutions. The industry’s dedication to finding solutions is clearly seen in how they consider sustainability factors during the engine design process. The study also delves into the influence of engine design within the sector alongside advancements and market trends to emphasize the crucial role of innovation in staying competitive and meeting consumer needs. Finally, the research proposes paths, for engine design exploration courting new challenges and uncharted territories that are poised to shape the evolution of vehicle propulsion.

This research aims to determine and analyze the influence of local revenue, general allocation funds, special allocation funds, profit sharing funds and population on financial performance. The study was conducted at district/city governments in West Java Province in 2014-2023. The sample size was set at 27 districts/cities with observation data from 2014 to 2023. The type of data used is secondary data in the form of panel data. The data analysis technique used is multiple linear regression with the Eviews application. The results of this research show that: 1) local original income, special allocation funds, profit sharing funds, population and regional government financial performance have an increasing trend. Meanwhile, general allocation funds have a downward trend; 2) local original income, general allocation funds, special allocation funds, profit sharing funds and population simultaneously influence the financial performance of regional governments; 3) Original regional income has a positive and significant effect on regional government financial performance. General allocation funds and population have an insignificant negative effect on local government financial performance. Special allocation funds have a negative and significant effect on local government financial performance. Profit sharing funds have an insignificant positive effect on local government financial performance.

This research aims to determine and analyze the influence of institutional ownership, profitability and stock volatility on company value. The study was conducted on companies indexed by the Kompas 100 shares for 2018 - 2023. The sample size was set at 26 companies with observation data from 2018 to 2023. The type of data used was secondary data in the form of panel data. The data analysis technique used is multiple linear regression with the Eviews application. The results of this research show that, 1) Institutional ownership has a stable trend, while profitability, the level of share volatility and company value, has a decreasing trend; 2) Institutional ownership, profitability and stock volatility simultaneously influence company value; 3) Institutional ownership partially has a positive but not significant effect on firm value; 4) Profitability partially has a negative and significant effect on company value; 5) The level of share volatility partially has a positive and significant effect on company value

This study provides a comparative analysis of the regulatory frameworks governing Buy Now Pay Later (BNPL) services across ten ASEAN countries: Indonesia, Malaysia, Singapore, Thailand, the Philippines, Laos, Brunei Darussalam, Vietnam, Myanmar, and Cambodia. As BNPL services rapidly expand throughout the region, understanding the diverse regulatory landscapes and their implications becomes increasingly critical for fostering financial stability, consumer protection, and innovation in the digital financial ecosystem.  Utilizing a literature review methodology, the research examines existing regulations, legal frameworks, and market trends, assessing their impact on financial stability, consumer protection, and fintech innovation.  Singapore is identified as the leader in regulatory practices, effectively balancing fintech innovation with stringent consumer protection. Indonesia and Malaysia emphasize financial inclusion and systemic risk management, with Indonesia's framework focusing on transparency and financial literacy. Thailand and the Philippines are refining their frameworks, while Myanmar, Laos, Brunei, Vietnam and Cambodia are still developing their regulatory approaches. BNPL services, driven by growing e-commerce and fintech ecosystems, offer significant opportunities for financial inclusion but also pose challenges related to over-indebtedness, credit risk, and data protection. The analysis emphasizes that while BNPL presents significant opportunities for financial inclusion and fintech innovation, effective regulation is critical to ensuring sustainable growth and protecting consumers from debt traps and financial instability.

This study explores the influence of the church's role on the development of youth potential based on the text of Matthew 25:14-30 at Bethel Church Indonesia (GBI) Purwokerto City Walk. The study is confined to the Biblical study of Matthew 25:14-30, with research questions encompassing trends in youth potential development, the church's role, the church's influence on youth potential development, and dominant indicators of the church's role. Using a quantitative method, the study involves 100 congregants of GBI PCW, with data collected through questionnaires highlighting the church's role and youth potential development. The findings indicate a positive direction in youth potential development and the church's role, with the church significantly influencing by 26.8%, particularly as a center for mentoring. Recommendations include enhancing church programs and further analysis of unidentified factors. These efforts are expected to enhance the church's effectiveness in supporting holistic growth and development of the youth.

This study aims to determine: 1) The development pattern of marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya as a premium and diesel oil agent in Waropen Regency during the period 2013-2021; 2) The level of significance of the variability of the marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya; 3) The average stability level related to the marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya. This type of research is comparative research. Data collection techniques are carried out using two approaches, namely through field research and library research. Data analysis techniques use quantitative analysis, namely development trend analysis, variability analysis, and relative variation analysis. The results of the study show that: 1) The development pattern of the marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya as a premium and diesel oil agent in Waropen Regency during the period 2013-2021 always increases; 2) There is a significant difference in the average sales volume of the three types of fuel oil products marketed by PT. Masokan Multi Raya as a premium and diesel oil agent (APMS) in Waropen Bawah District; and 3) Premium (VR = 0.0601) is a leading product of PT. Masokan Multi Raya in Waropen Bawah District with the most stable distribution of sales volume, while diesel (VR = 0.0864) has the most unstable sales volume and the lowest volume of kerosene.

One of the health problems involving school-aged children is musculoskeletal complaints which are thought to be caused by using backpacks that are too heavy. School bags are used as containers for books and other school equipment to be taken to school. The current trend is that schools often give homework, assignments and extra-curricular activities which have an impact on the amount of material that school students have to bring. Objective: To determine the differences in levels of neck pain when using backpacks in children aged 10 - 12 years among students at SDN Barusari 01 Semarang in terms of gender. The sample in this study consisted of 52 children. Research Method: backpack use questionnaire and REBA (Rapid Entire Body Assessment) observation sheet. This research uses bivariate analysis, namely the Chi-Square test. The results showed that, of the 52 students, 26 students (68.2%) complained of mild pain and 18 students complained of moderate pain (21.7%) and 8 students did not complain of pain (10.10%). There is a relationship between backpack use and complaints of shoulder pain with a P value of 0.011 (P<0.05). Conclusion: There is a relationship between the use of backpacks and complaints of shoulder pain in students at Sdn Barusari 01 Semarang. Suggestion: Awareness of paying attention to the load or weight of backpacks at school is important to implement as a preventive measure to reduce the incidence of complaints of shoulder pain in school-aged children.

Rice imports have been demonstrated to influence the Farmer's Exchange Rate (NTP) significantly. A reduction in rice imports by 356,286.2 tons in 2020 corresponded with a decline in NTP to 101.65. In contrast, per capita, weekly rice consumption did not exhibit a statistically significant impact on NTP, as evidenced by the lowest consumption in 2019 (1.504 kg), while the NTP remained at 104.46. On the other hand, rice productivity was found to have a notable influence on NTP, with trends in productivity closely mirroring those of the NTP. The harvest area, however, did not present a significant correlation with NTP, as demonstrated in 2019 when an increase in harvest area did not prevent the NTP from remaining at a lower level of 104.46. Lastly, rice production had a significant effect on NTP, with increases in production during 2021 and 2022 leading to subsequent increases in the NTP.                  

This study analyses the use of assertive illocutionary acts in TikTok news produced by Liputan 6 SCTV and explores the news construction strategies within this short video format. In the current digital era, social media platforms such as TikTok play an increasingly important role in information dissemination, particularly among younger and more dynamic audiences. Assertive illocutionary acts, which function to convey information with firmness and confidence, are effectively used in TikTok news to ensure that the messages communicated are clear and unambiguous. This research employs a qualitative approach, using data collection techniques including observation and content analysis, as well as interviews with relevant journalists. The findings reveal that Liputan 6 SCTV utilises engaging visual elements and concise narratives to deliver news effectively within the constraints of short video formats. While this strategy enhances audience engagement, it also presents challenges related to the limited space for in-depth explanation. Comparisons with previous studies indicate that although the approach on TikTok aligns with modern communication trends, there are significant differences in news delivery techniques compared to other platforms such as YouTube or Instagram. This research contributes to illocutionary theory and social media studies by providing insights into the adaptation of language and news format within the dynamic context of social media. Recommendations for future research include exploring the use of illocutionary acts on other platforms and applying mixed-methods approaches to gain a more comprehensive understanding.

Tintun's Cookies, an SMEs of pastry and cookies that has been established for more than 10 years, plans to expand overseas. This study aims to identify countries with potential for Tintun's Cookies products, analyse external and internal factors, and formulate appropriate export strategies for Tintun's Cookies in preparing for exports to the target country. The research method uses Market Research Analysis using Trademap data and indicators such as import tariffs, requirements, trends, and distance in the destination country, PESTEL, EFE, IFE, and Marketing Mix 7ps. The results of the study show that Malaysia is the recommended country to be the main export destination for Tintun's Cookies products. This is supported by high market demand, proximity, elimination of import tariffs, ease of regulation, and cultural and product trend similarities. Based on the intersection of the IFE and EFE matrices, it shows that Tintun's Cookies is in quadrant 1, namely Grow and Build, where this position shows that Tintun's Cookies is in good condition in terms of strengths and opportunities and has the capability to export cookies to Malaysia. Thus, it is recommended a marketing strategy to take advantage of opportunities by developing products, market penetration, and market development. Some of the proposed strategies are to meet export requirements in Indonesia and Malaysia through export training from the government, meet labelling and identity requirements for cookies in Malaysia, set competitive selling prices, collaborate with the government and e-commerce media to reach consumers.    

Trend analysis is an analysis that compares more than 2 periods of financial statements. PT Antam Tbk is one of the largest mining companies in Indonesia. The purpose of this study was to determine the results of the evaluation of the financial performance report of PT Antam Tbk using trend analysis in the period 2020 to 2023. The research method used is quantitative descriptive method, which involves processing the company's financial data that is already available in the form of financial statements. This study uses secondary data in collecting information. The results of this study concluded that PT Antam Tbk succeeded in increasing the value of assets and equity, and decreasing the value of liabilities. As for the income statement, the company managed to increase profit after income tax by 167.7% from the period 2020 to 2023.