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The agrarian conflict in the Kendeng Mountains, Central Java, arose due to the construction of a cement factory by PT Semen Indonesia, which was supported by the state through the issuance of environmental permits, even though several permits had been revoked by court decisions. The local community rejected the project because it threatened their water sources, environment, and livelihoods. This study aims to analyze the relationship between the state, corporations, and civil society in the agrarian conflict in Kendeng, as well as the role of civil society movements in responding to this conflict. The research uses qualitative methods with a literature study of journals and related news reports. Using Karl Marx's theory of conflict and Charles Tilly's theory of social movements, the study finds that the state tends to side with corporate interests, while civil society continues to build resistance through collective action, legal advocacy, public campaigns, and ecofeminist movements. The Kendeng conflict reflects the imbalance of power relations and the weakness of substantive democracy in natural resource management. The need for increased transparency in licensing, community participation, and ecological protection are the main solutions.

Global environmental challenges require active engagement from all sectors, including education. For Muslim youth, awareness of environmental sustainability aligns with Islamic ethical principles such as stewardship (khalifah), justice (ʿadl), and social welfare (maslahah). This study examines the influence of green economy education within Islamic higher education on students’ eco-literacy, ethical awareness, and sustainable economic behavior. A quantitative approach was employed using a structured questionnaire distributed to students from both Islamic economics and non-economics programs. Data were analyzed with descriptive statistics, independent t-tests, and one-way ANOVA to identify differences in environmental knowledge, attitudes, and behavior. Findings show that students with an Islamic economics background consistently achieve higher scores in knowledge, attitudes, and behavioral engagement related to sustainability compared to non-Islamic economics students. Integrating Islamic ethical values into the curriculum provides a holistic framework for internalizing sustainability principles, encouraging students to translate ethical knowledge into practical action. Pedagogical strategies such as project-based learning, reflective exercises, and experiential programs further enhance engagement and eco-conscious behavior. The study highlights the critical role of Islamic education in fostering a generation of ethically aware and environmentally responsible students. By embedding moral and ecological principles in academic programs, educational institutions can strengthen students’ capacity for sustainable decision-making and support broader goals of responsible economic and environmental stewardship.

The problem with the coconut grater machine is that the machine has decreased performance after being used for several years, especially in the mechanical components (electric motor, V belt, Pulley, grater knife, hopper) and its electricity. The purpose of maintenance and repair planning is to obtain costs, maintenance and repair schedules for the period 2026, and the ratio of maintenance costs to profit. The maintenance and repair planning method includes collecting previous maintenance data, applying the inspection-replace-repair-overhaul (IRRO) method, evaluating component conditions, predicting component lifespan, predicting labor costs, predicting supporting equipment that will be used in maintenance, predicting the time to replace spare parts or reinstall repaired components, estimating maintenance and repair costs for the 2026 period, and calculating the maintenance cost to profit ratio. The results of maintenance and repair planning obtained maintenance costs for the 2026 period were IDR 957,000 with an estimated coconut grater machine rental rate of IDR 10,000/hour which has the potential to be rented for 900 hours/year, and the maintenance cost to profit ratio was 10.6% which implies that the coconut grater machine with a capacity of 15 kg/hour is still prospective and feasible to use for the next few years.

The concept of supremum is fundamental in real analysis and plays a crucial role in the optimization of single-variable real functions. In practice, not all functions attain their supremum explicitly, which necessitates numerical approaches to evaluate their behavior computationally. This study aims to analyze the supremum of several one-dimensional real functions with different characteristics using a grid-search method implemented in Python. Four functions were examined: a parabolic function, a rational function with a sharp peak, a discontinuous piecewise function, and a function with a vertical asymptote. The analysis involved modeling the functions, discretizing the domain, performing numerical approximation of the supremum, verifying the results against analytical values, and using graphical visualization to observe the function behavior near the supremum. The findings indicate that the supremum of the parabolic, rational, and piecewise functions can be accurately identified, with results consistent with analytical expectations despite minor deviations caused by grid resolution limitations in the rational function. Meanwhile, the function with a vertical asymptote yields an unbounded supremum, which cannot be attained within the domain. These results demonstrate that Python provides stable and reliable numerical estimates of the supremum across various types of one-dimensional real functions, validating the effectiveness of computational methods in supporting conceptual understanding of supremum.

Penelitian ini menganalisis perilaku lentur balok beton bertulang dengan tulangan Glass Fiber Reinforced Polymer (GFRP) dibandingkan tulangan baja konvensional, ditinjau dari beban maksimum, lendutan maksimum, dan pola keruntuhan. Pengujian eksperimental dilakukan pada balok beton mutu K-225 berdimensi 150 × 150 × 600 mm menggunakan metode pembebanan dua titik. Benda uji terdiri atas balok kontrol (BKA dan BKB) serta balok variasi (BVA dan BVB). Hasil pengujian menunjukkan bahwa balok bertulangan GFRP memiliki kapasitas beban maksimum yang lebih tinggi, dengan peningkatan dari 28,68 kN menjadi 58,40 kN (103,6%) pada BKA–BVA dan dari 55,71 kN menjadi 68,01 kN (22,1%) pada BKB–BVB. Namun, balok variasi mengalami lendutan maksimum yang lebih besar, yaitu 7,74 mm dan 5,38 mm, dibandingkan balok kontrol sebesar 2,22 mm dan 2,92 mm. Pola keruntuhan menunjukkan bahwa balok kontrol mengalami keruntuhan lentur yang bersifat daktail, sedangkan balok variasi cenderung mengalami keruntuhan rapuh dengan dominasi retak lentur dan geser. Hasil ini menunjukkan bahwa tulangan GFRP efektif meningkatkan kapasitas beban balok, namun disertai dengan lendutan yang lebih besar dan keruntuhan yang lebih cenderung getas.

Early childhood is a critical period for growth and development, characterized by rapid changes in neurological, motor, sensory, and emotional systems. Stimulation during this stage plays a vital role, and non-pharmacological interventions such as massage and aromatherapy may enhance developmental outcomes. This quasi-experimental study employed a pretest–posttest control group design to evaluate the effectiveness of infant massage combined with aromatherapy. Twenty infants aged 3–12 months who met inclusion and exclusion criteria were recruited and assigned to either a control group (infant massage only) or an intervention group (infant massage with aromatherapy). Growth parameters (weight, length, head circumference) and developmental outcomes were measured using the Developmental Pre-Screening Questionnaire, covering gross motor, fine motor, language, and personal-social domains. Infants in the intervention group demonstrated significantly greater improvements in body weight, body length, head circumference, and developmental scores compared to the control group. These findings indicate that the addition of aromatherapy to infant massage provides measurable benefits for both physical growth and developmental progress. Combined infant massage and aromatherapy represent effective non-pharmacological strategies for early stimulation, supporting optimal growth and developmental trajectories in infants.

The manual archiving process within the Gresik Education Office continues to encounter significant challenges, including difficulties in correspondence tracking, document misplacement, and inefficiencies in disposition management. To address these issues, this study proposes the design and implementation of a Web-Based Archiving and Correspondence Monitoring System developed using the Waterfall methodology. The system aims to facilitate the digital transformation of administrative correspondence through three primary pillars: secure user authentication, flexible digital workflows, and compliance with electronic archival standards. Core features include centralized document management, automated disposition processes, electronic signature verification, and real-time notification integration via WhatsApp. Implementation results demonstrate that the proposed system enhances efficiency, traceability, and accountability in correspondence management at the Gresik Education Office.

The rapid development of information technology has encouraged organizations to implement computerized systems to improve document management efficiency and security. At PT Petrokimia Gresik, import document archiving was previously conducted using Google Drive and physical storage, which caused issues such as limited access control, risk of data loss, and slow document retrieval during audits. This study aims to design and develop a web-based Import Document Archiving Information System using the waterfall development method. The system was built using HTML, CSS, JavaScript, PHP, and MySQL. The results indicate that the system improves archiving efficiency, enhances data security, accelerates document search, and supports structured monitoring and validation processes.  

This study aims to gain an in-depth understanding of the influence of user experience and e-service quality on user satisfaction with the MyTelkomsel mobile application. This research was conducted using a descriptive qualitative method along with data collection techniques in the form of semi-structured interviews and direct observation of active users of the MyTelkomsel application in the city of Medan. Data was obtained from 10 informants selected using purposive sampling techniques, supported by documentation of user interactions with the application. The results of the study indicate that ease of navigation, informative interface display, application response speed, and service feature reliability are the main factors that shape user satisfaction. Users tend to feel satisfied when the application is able to provide a comfortable, efficient, and responsive user experience that meets their needs. The findings of this study are expected to provide strategic input for Telkomsel in improving user experience and service quality as an effort to strengthen customer satisfaction and loyalty.

In today's digital era, recommendation systems have become an integral part of supporting consumer purchasing decisions, including in the food and beverage industry. This study aims to develop a product recommendation system for snacks and beverages using the item-based collaborative filtering method. This method was chosen due to its ability to handle large-scale user and product data, as well as its efficiency in providing relevant recommendations based on user consumption patterns. In this study, the system calculates the average user rating and implements   Cosine Similarity to measure the similarity between products, resulting in more accurate recommendations. The system also evaluates the accuracy of recommendations using the Mean Absolute Error (MAE) metric. Based on the results obtained, which is 0.285403 for the average error on 17 items, the developed recommendation system can improve consumers' shopping experience, help them find products that suit their tastes, and support the sales of snacks and beverages products in the market

Texture creation has been one of the important aspects in creating 3D environment. It could support an object that could be identified by the viewer. There has been software that providing the creation of a texture for a playable 3D game asset. The purpose of this research was to find the method of making a wall texture and to show the in-app parameters that could be applied. The objective of this research is to find any possible limitation toward using the software. As a step to make exploration thoroughly, a brick wall design has been made with initial modelling in ZBrush and Maya app. Followed by the usage of Substance 3D Painter as a variable to control the texture modification. There was more in-depth explanation in creating a defined surface texturing with in-app technical parameters.

Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data regression (E-Views 12). The results show that sales growth directly affects tax avoidance, and company size moderates the relationship between sales growth and tax avoidance. However, capital intensity and earnings management do not have a significant effect, and company size cannot moderate the relationship between capital intensity and earnings management with tax avoidance. These findings emphasize that high sales growth can encourage companies to comply with tax regulations, thereby reducing tax avoidance, and that this effect can be suppressed by large company size due to greater reputational pressure and scrutiny. This study expands on previous research by making company size a moderating variable in the relationship between sales growth, capital intensity, and earnings management and tax avoidance.

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple linear regression analysis was conducted using Stata 16 software. The empirical results indicate that ESG, ROA, and ERP simultaneously have no significant effect on tax avoidance. Partially, each independent variable also shows no significant influence. These findings suggest that ESG implementation and ERP adoption have not directly affected corporate tax behavior, while profitability is not a primary determinant of tax avoidance in the energy sector. This study contributes to the existing literature by incorporating ERP as a novel variable in tax avoidance research, providing additional insight into the role of integrated information systems in corporate taxation practices.

This study aims to evaluate the effects of profitability, leverage, liquidity, and cash-flow shocks on the financial distress of companies in the hotel, restaurant, and tourism subsector listed on the Indonesia Stock Exchange during the period 2021 to 2024. The research approach employed is quantitative, using logistic regression analysis. The data analyzed are secondary data obtained from the annual financial statements of the respective companies. The results of the study indicate that, simultaneously, the four independent variables significantly influence financial distress. However, based on partial testing, each variable, namely Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and cash flow shock, does not show a significant relationship with financial distress. These findings imply that the risk of financial distress in this industry cannot be explained solely through a single financial indicator; instead, a more holistic approach is required. This study provides essential contributions to both management and investors in assessing companies' financial condition and formulating appropriate strategic decisions.

In the investment world, stock returns are the leading indicator of a company’s performance and the basis for investor decision-making in the capital market. Fluctuations in stock returns reflect market expectations of the company’s prospects. The retail sector in Indonesia is facing significant pressure from post-pandemic shifts in consumer behavior and increased competition. This study aims to analyze the effect of financial distress, company size, liquidity, operating cash flow, and accounting profit on stock returns in retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. This type of research is causally associated with a quantitative approach. The data used is secondary, in the form of financial statements from retail companies. The sampling technique used was purposive, yielding a total of 39 data points from 13 retail companies. Data testing was carried out using SPSS version 24. The results showed that partially, the variables of financial distress, company size, liquidity, and accounting profit had no significant effect on stock returns. Meanwhile, operating cash flow positively impacts stock returns. These findings indicate that fundamental indicators are not always the main determinants of stock returns. Therefore, investors are advised also to consider external factors such as market sentiment, macroeconomic conditions, and government policies that may have a greater influence on stock performance in the capital market.

This study aims to analyze the effect of profitability, leverage, and liquidity on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Profitability is measured by Return On Assets (ROA), leverage by Debt to Equity Ratio (DER), and liquidity by Current Ratio (CR), while firm value is proxied by Price to Book Value (PBV). The study employs a quantitative approach using multiple linear regression analysis. The sample consists of 25 companies selected through purposive sampling, with a total of 125 secondary data observations obtained from annual financial statements. The results indicate that, partially, profitability, financial risk, and liquidity have a positive and significant effect on firm value. Simultaneously, the three independent variables also significantly affect firm value, with an adjusted R² of 43.4%, meaning that 56.6% of the variation in firm value is explained by other factors outside the model. These findings support agency theory and signaling theory, which suggest that strong financial performance, optimal debt management, and adequate liquidity provide positive signals to investors, thereby enhancing firm value.

This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses the debt-to-asset ratio, and total asset turnover uses the total asset turnover ratio, while the dependent variable of profitability uses return on assets. Of the 108 companies in the population, 19 that met the research sample criteria were selected, yielding 95 observations. Data analysis was conducted using multiple linear regression, accompanied by classical assumption tests and hypothesis testing through F-tests and t-tests. The findings of this study reveal that asset growth has a significant positive effect on profitability, while leverage shows a significant negative effect. However, firm size, tangibility, and total asset turnover do not exhibit significant relationships with profitability. This study contributes both theoretically and practically to understanding the internal determinants of financial performance in the consumer sector and serves as a reference for management.

This study aims to determine the role of the Tourism Office in promoting Letvuan Paradise Tourism Village and what obstacles are faced by the Tourism Office of Southeast Maluku Regency in carrying out promotions in Letvuan Paradise Tourism Village, Southeast Maluku Regency. This research method uses a qualitative descriptive method. Data collection techniques used observation, interviews, and literature studies. The results of the study indicate that the Southeast Maluku Regency Tourism Office plays a significant role in promoting the Letvuan Paradise Tourism Village through facilitation, mentoring, and collaboration with various parties. Promotion is carried out through official social media, annual events, and efforts to include Letvuan Paradise in the National Event Calendar (CEN). Promotion in the tourism sector is a means of communication to introduce a tourist destination and build a positive image, thereby increasing the number of visitors and providing economic benefits to the surrounding community. In addition to Hawang Cave, promotion also highlights local potential such as arabusta coffee, Japanese bunkers, and community culture. The Tourism Office also supports Pokdarwis and MSMEs through training and involvement in various activities. This encourages community and village government participation in tourism promotion. Obstacles faced include limited infrastructure, budget, and the use of digital technology. Overall, the Tourism Office plays a significant role in building the image of Letvuan Paradise, but sustainable development still requires infrastructure improvements, consistent promotion, and community independence.

Nirun Beach is located in Ohoi Elaar, Southeast Maluku Regency, and has become one of the prominent tourist destinations. This research aims to identify the factors affecting tourists’ interest in visiting Nirun Beach in Ohoi Elaar Ngursoin, Southeast Maluku Regency, and to determine the most dominant factor. The research method used is a quantitative method with a questionnaire instrument using a Likert scale, involving 100 tourist respondents. The research results show that the factors affecting tourists’ interest include economic factors (70%), environmental factors (84.75%), technology and social media (77.31%), accessibility and infrastructure (71.12%), and the interest in visiting (79%). Among these five factors, the environmental factor scored the highest, indicating that the beauty and sustainability of Nirun Beach’s nature are the main attraction for tourists. The conclusion of this study is that, although other factors such as the economy, accessibility, and infrastructure have an impact, the environmental aspect remains the dominant factor. The recommendations from this study are the need for improvements in facilities, accessibility, tourism promotion through social media, and involving the local community in tourism management to increase the appeal of Nirun Beach.

This study aims to analyze the influence of financial knowledge, financial attitudes, and self-control on personal financial management among students of the Management Study Program at the Faculty of Economics, Universitas Kristen Indonesia Toraja, class of 2022. The research uses a quantitative approach, distributing questionnaires to 83 respondents selected through the Slovin formula. The data is analyzed using multiple linear regression, as well as validity, reliability, classical assumption, and hypothesis testing. The results show that financial knowledge has a positive and significant effect on personal financial management, while financial attitudes and self-control do not have a significant partial effect. However, simultaneously, the three independent variables have a significant impact on the students' personal financial management. These findings suggest that students' personal financial management is influenced by a combination of financial understanding, attitudes toward money management, and the ability to control their financial behavior. This indicates the importance of enhancing financial knowledge as a key factor in improving personal financial management among students, while attitudes and self-control need further attention to achieve better financial management.