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This study aims to find out how Debt Default, Audit Tenure and Liquidity can affect the acceptance of the Going Concern Audit Opinion (Empirical Study on Manufacturing Companies in Various Industrial Sectors listed on the IDX for the 2019-2022 period). The sample in this study is Manufacturing Companies in the Various Industrial Sectors using the Purposive Sampling technique so that 26 companies with 4 years of observation (104 observation data) were obtained that met the criteria. The data used is in the form of secondary data obtained from the company's annual report through the Indonesia Stock Exchange (IDX) website and the official website of the related company. Researchers use a quantitative approach to describe research problems through trend descriptions or being able to explain the relationship between variables. The analysis technique used in this study is data analysis using descriptive statistical analysis and logistic regression analysis with the help of SPSS 30 software.  The method of data collection is by means of documentation and literature study. The results of the study concluded that Debt Default significantly affected the acceptance of going concern audit opinions, while Tenure and Liquidity Audit did not significantly affect the acceptance of going concern audit opinions.

This research focuses on evaluating the Combox web application, a digital tool designed to help Food and Beverage (F&B) business owners strengthen their online presence. The analysis was carried out through Black Box Testing, specifically using the Equivalence Partitioning method, to assess core functionalities like login, logout, product management, and pagination. The findings reveal that while most features function as intended, there are issues with product addition and editing, as well as pagination when no data is available. These results highlight areas that need refinement to improve the application’s reliability and user experience. In summary, this research supports the advancement of a digital platform that enables F&B businesses to harness technology effectively in today’s competitive landscape.

The increasing demand for skilled human resources in the field of automation by the workforce has encouraged vocational education institutions to align their graduates' competencies with industry needs. Students must be equipped with up-to-date skills in line with technological advancements. Currently, the availability of technical expertise programs in vocational high schools (SMK) that include industrial automation curricula is very limited. This situation does not align with the growing industrial demand for SMK graduates with automation competencies, such as wiring and PLC programming skills. Based on these circumstances, this automation system training based on PLC was conducted as part of a community service program. The activity aimed to enhance the skillsets of vocational high school students, particularly in the machining engineering department. The training utilized PLC-based automation systems with Omron CP1E E30-DR-A controllers. The PLC logic programming was performed using CX-Programmer software. The results of the program showed that most participants could grasp the material well. Moreover, all participants gained new insights and skills in industrial automation systems, which serve as valuable support when entering the workforce.

The reliability of sterilization equipment, such as autoclaves, is essential to ensure patient safety, infection control, and operational continuity in healthcare facilities. Damage or malfunction of autoclaves may disrupt sterilization processes and pose significant risks to medical services. This study aims to develop an expert system for autoclave damage detection using the fuzzy logic method to support faster and more accurate diagnostic decision-making. The proposed system applies fuzzy inference to evaluate the level of damage based on input symptoms provided by users. By handling uncertainty and varying symptom intensities, the fuzzy logic approach enables proportional assessment rather than rigid rule-based classification. The system was designed through knowledge acquisition from technical experts and implemented using fuzzy membership functions and inference rules to determine damage severity levels. Experimental testing was conducted to evaluate system performance and diagnostic accuracy. The results indicate that the expert system successfully generated diagnosis outputs for all tested scenarios, achieving functional diagnostic accuracy within the defined test cases. The system was also able to calculate a quantified damage severity value of 11.6235981% based on the given symptoms, demonstrating its capability to assess damage levels numerically and objectively. Furthermore, the developed system significantly reduces the time required for damage detection compared to manual diagnostic procedures. Automating the evaluation process, it assists electromedical technicians in identifying faults more efficiently and taking preventive or corrective actions promptly. Overall, the implementation of a fuzzy logic-based expert system provides an effective, accurate, and practical solution for improving autoclave maintenance management and supporting healthcare service reliability.

This quantitative study aims to discover the effect of the Process Oriented Guided Inquiry Learning (POGIL) learning strategy on students' science process skills concerning reaction rate material. The study employs a quasi-experimental design with a pre-posttest control group. The instrument used is a multiple-choice test to measure students' science process skills. The sample consists of all students in the XI IPA class at SMA Negeri 5 Gorontalo, totaling 45 students: 22 in the experimental group and 23 in the control group. Data analysis utilizes the Rasch Model and SPSS 16.0 for hypothesis testing using the Wilcoxon test. The analysis results show that the person reliability value is 0.00, indicating weak consistency in answering the questions, while the item reliability value is 0.71, suggesting that the quality of the test items is quite good. The mean difference in item scores from pre-test to post-test is greater in the experimental group (3.83 logit) compared to the control group (1.59 logit). Wilcoxon test results show significant values < 0.05, with the experimental group having a significant value of 0.00 and the control group at 0.00.

Pancasila, as the ideology of the Indonesian nation, plays a crucial role in guiding both individual and collective life. As a worldview rooted in the nation's cultural values, Pancasila reflects local wisdom, acknowledged for its truth, and serves as a foundation for maintaining consistency in thought and action amidst Indonesia's plural society. This article employs a qualitative research method with philosophical and sociological approaches, utilizing literature reviews and critical analysis of various sources related to ideology and national values. The findings reveal that Pancasila possesses unique characteristics distinguishing it from other ideologies, particularly its ability to accommodate diversity without disregarding universal values. All principles of Pancasila are proven to be logical, relevant, and applicable in addressing social, political, and economic challenges, thereby reinforcing its role as an ideal guide for the Indonesian people. These findings affirm Pancasila’s distinctiveness as a unifying ideology adaptable to the dynamics of the times.

The purpose of the study is to provide empirical evidence regarding the influence of Corporate Social Responsibility and Good Corporate Governance Disclosure on Company Reputation. This research was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The number of samples taken was 108 observational samples, the nonprobability sampling method, especially the sampling technique, namely purposive sampling. Data collection is carried out by documentation. The analysis technique used is logistic regression analysis technique with the help of SPSS software. The results of this study show that Corporate Social Responsibility Disclosure has a positive effect on the company's reputation and Good Corporate Governance has a positive effect on the company's reputation.

Incident fever bloody globally increasing​ sharp. Death consequence fever bleeding in Indonesia from 725 cases in 2020 increased to 1,227 cases in 2022. Study aiming analyze factor affecting​ DHF incidents in the work area Sako Health Center Palembang in 2024. Research conducted in March 2024. Research design quantitative with cross sectional approach. Population that is all KK in the work area Sako Health Center has 9,584 people. A sample of 99 people was taken use cluster random sampling technique with Single-Stage Cluster Sampling. Research results influence knowledge (p value 0.011), influence attitude (p value 0.351), influence behavior clean bathtub (p value 0.603), influence condition container (p value 1.000), influence existence larvae mosquitoes (p value 0.035), influence use wire gauze (p value 0.054) and influence role government (p value 0.095) against DHF incidents in the work area Sako Health Center, Palembang. Multiple logistic regression test results obtained knowledge (p value 0.001), existence larvae mosquitoes (p value 0.022), use wire gauze (p value 0.014) and role government (p value 0.028). There is influence knowledge and existence larvae mosquito to DHF incidents. The most dominant factor to the incidence of dengue fever is knowledge. Recommended For increase effort prevention of dengue fever with do action prevention in a way real and sustainable.

Background: Postpartum care is needed in the period after delivery to detect early problems or treat postpartum illnesses. More than 65% of maternal deaths occur during the first 42 days postpartum. This study aims to analyze the factors that influence postpartum visits in Indonesia. Method: The research uses quantitative research in the form of an analytical survey with a cross sectional design. Units. Results: Based on the results of logistic regression, predisposing factors that have the opportunity to influence complete postpartum visits are maternal age 20-35 years (OR 0.885), higher education (OR 1.167), parity ? 2 (OR 1.090), delivery by cesarean/vacuum/ forceps, etc. (OR 1.491), delivery in a health facility (OR 1.489), complete pregnancy check-up (OR 1.613), and regional Sumatra (OR 0.510). Enabling factors that have the opportunity to influence postpartum visits are unemployed status (OR 0.954) and having health insurance (OR 1.141). The need factor that has the opportunity to influence postpartum visits is having a history of pregnancy complications (OR 0.948). Conclusion: Factors that influence postpartum visits are maternal age, education, parity, method of delivery, place of delivery, prenatal check-up, regional residence, employment status, ownership of health insurance, and history of pregnancy complications.

This research aims to conduct empirical tests regarding the influence of financial distress, profitability, leverage, and liquidity on going concern statement in energy sector companies on the IDX in 2020-2023. This research uses 4 independent variables in the form of financial distress as measured by the Altman z-score, profitability as measured by return on assets, leverage as measured by the debt to asset ratio, and liquidity as measured by the current ratio. The dependent variable is a going concern statement with measurement using a dummy variable. The sampling technique used was a purposive sampling method which was based on certain criteria so that 53 companies were obtained and a total of 212 data. Data testing used logistic regression analysis and IBM SPSS Statistics version 26 software for data processing. The results of this study indicate that the variables of financial distress, profitability, leverage, and liquidity have a simultaneous effect on the going concern statement.

This research aims to understand the dynamics of rationality and emotions in the context of decision making in business. A literature study method is used by collecting literature from various sources related to rationality, emotions, and their interactions in business decision making. The results showed that business decision making needs a balanced approach between rationality and emotions. Rationality bases decisions on logical processes based on facts, through evaluating alternatives and choosing optimal options. Meanwhile, emotions play an important role through heuristics, motivation, perception, and evaluation. The implications for business practice are the importance of balancing rationality with emotions to make better and more sustainable decisions.

The student study period is one of the important aspects to measure the quality of a higher education institution. The length of the student study period can be assumed to come from internal factors and external factors, so it is necessary to conduct research that aims to identify and model the factors that affect the student study period. The method used in this research is logistic regression and the data used is primary data obtained from distributing questionnaires. The target of this research is aimed at alumni students from the Mathematics Study Programme of Udayana University from 2011 to 2019. In this study, the best model produced has a classification accuracy of 98.17% and the independent variables that have a significant effect on the study period are gender, tuition fees and interest in majors.

This research aims to analyze: (1) types of purchasing behavior of free-range chicken consumers in Kendari City, (2) factors that influence the purchasing decisions of free-range chicken consumers. The factors studied in this research are cultural, social, personal, psychological factors, chicken price, age and income. Determining the location of this research was carried out purposively. This research was conducted at the Wet Market (Mandonga Mall) Kendari City with the data used being primary and secondary data. This research used 35 respondents each who bought free-range chickens and those who did not buy free-range chickens taken using accidental sampling. The data analysis used in this research is engagement inventory design analysis and logistic regression analysis. The results of this research indicate that the type of consumer purchasing behavior is classified as a complex purchasing behavior type. This type of behavior has a high level of involvement in decision making to purchase free-range chicken and consumers are aware of the real differences between attributes. Factors that have a positive influence on consumer purchasing decisions are cultural, psychological and age variables. Variables that have a negative influence on purchasing decisions are social factors and income. Factors that have no influence are price and personal variables.

Stock management is an important aspect in the operations of a grocery store. By knowing when to add stock, shop owners can optimize the availability of goods without excess stock. In this research, the fuzzy logic method is applied to determine stock procurement decisions based on sales data and remaining stock. The results of the research show that fuzzy logic can be used to assist in making stock procurement decisions with a fairly high level of accuracy.

This study analyzes the rhetorical strategies in Samsung’s Galaxy S24 FE advertisement on YouTube, examining how diction, persuasion techniques, and language style appeal to a broad audience. Through qualitative content analysis, the research categorizes diction into denotative and connotative meanings and general and specific terms to understand how Samsung communicates product attributes clearly and persuasively. Persuasive techniques include rationalization, identification, suggestion, conformity, and compensation. Samsung’s language style, characterized by alliteration, assonance, and anastrophe, and Samsung’s repetition language style, characterized by epistrophe, reinforces product qualities and aids memorability. The results reveal that Samsung effectively combines direct, relatable language with emotional and logical appeals, positioning the Galaxy S24 FE as a product that meets diverse lifestyle needs. This study contributes insights into the role of rhetoric in digital advertising, highlighting methods for effective consumer engagement and brand positioning.

The Utilization of GPS and GSM technology in operational vehicle monitoring offers convenience and efficiency in management. This research designs a GPS-based vehicle monitoring system that is integrated with vehicle maintenance management to assist companies in making decisions related to fuel efficiency, predictive maintenance scheduling, and safety aspects. By monitoring vehicle position and condition in real-time, companies can optimize travel routes, reduce travel time and reduce operational costs. The system also includes tire pressure and fuel percentage monitoring, which serve as important indicators in an accurate and sustainable vehicle maintenance strategy. This research uses quantitative methods to analyze various aspects in designing a GPS-based monitoring system that is integrated with operational vehicle maintenance management. With the resulting data, managers are able to identify trends that support predictive maintenance as well as preventive steps to reduce the risk of sudden damage. The research results show that the integration of GPS and GSM provides significant benefits in improving performance and reliability for vehicles, especially in the distribution and logistics sectors. The implementation of this system is expected to support the company in maintaining optimal vehicle performance and contribute to operational sustainability.

The function of artificial intelligence (AI) in creating a positive consumer experience on the Shopee e-commerce platform is covered in this study. Nowadays, artificial intelligence (AI) plays a significant role in the e-commerce sector, allowing businesses to offer more individualized, quick, and safe services. This study examines how Shopee customer satisfaction and loyalty are impacted by the use of AI technologies, including chatbots, tailored product suggestions, fraud detection, and inventory management. This study found that AI plays a significant role in making shopping more responsive and convenient by analyzing data on the use of chatbot services, the efficacy of personalized recommendations, the accuracy of predicting customer needs, transaction security, and the efficiency of logistics management. According to the study's findings, implementing AI technology reduced service response times by up to 20% and increased customer satisfaction by 15%. In addition to enhancing service quality, the use of AI increases Shopee customer loyalty. These results demonstrate how AI in e-commerce holds enormous promise for fostering startup expansion and enhancing client connections.

This research aims to understand the dynamics of rationality and emotions in the context of decision making in business. A literature study method is used by collecting literature from various sources related to rationality, emotions, and their interactions in business decision making. The results showed that business decision making needs a balanced approach between rationality and emotions. Rationality bases decisions on logical processes based on facts, through evaluating alternatives and choosing optimal options. Meanwhile, emotions play an important role through heuristics, motivation, perception, and evaluation. The implications for business practice are the importance of balancing rationality with emotions to make better and more sustainable decisions.

Background: Hypertensive Disease in Pregnancy (HDK) is a vascular disorder that occurs during pregnancy, arises during pregnancy or in the postpartum periode, and is one of the most common causes of maternal death. Objective: this study was to determine how factors of having a history of hypertension, obesity, and using hormonal birth control impact the incidence of hypertension Disease in pregnancy (HDK). Metodes: the research approach used was analytic observation with a croos sectional design. This study involved 332 pregnant women who come to the Health Center. A sampel random sampling technique, with a sample size of 183 was used. In this study, the independent variables were history of hypertension, obesity, and hormonal birth control use; the incidence of HDK was the dependent variable. Data was collected using a documention study approach with an observation sheets. To analyse the data, a logistic regression statistical test was used with an error rate of α 0.05. The results showed that pregnant women with HDK were exposed to hypertension 45.6%, and hormonal birth control by 36.3%. The result of bivariate analysis of hypertension history with HDK is o.o1 < α 0.05, and the variable of obesity with HDK is 0.024 < α 0.05 and the variable of hormonal birth control history with HDK is 0.21% < α 0.05. The conclusion of the results showed that of the three factors contributing to the incidence of HDK, only the history of hypertension and obesity had a significant influence, with a history of hypertension accounting for 9.9% of HDK cases. Therefore, it is recommended that Strengthing Integrated Antenatal care for increasing the role of mindwives and general practitioners in better screening of pregnant women at risk.

Renewable energy systems, particularly those incorporating solar and wind power, are prone to stability issues due to the intermittent and fluctuating nature of these energy sources. This paper investigates several nonlinear control techniques—namely, adaptive control, sliding mode control, and fuzzy logic control—that are designed to improve stability in renewable energy systems. Through simulations, we demonstrate how these methods can effectively reduce fluctuations and maintain stable energy output, offering a robust approach to enhancing the reliability of renewable energy systems.