Publication Search

The purpose of this study is to examine the effect of green accounting, operational efficiency, and marketing effectiveness on financial performance in mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses a quantitative method based on annual financial report data and annual reports for 3 years (2021-2023) from Mining Companies listed on the Indonesia Stock Exchange (IDX). The research sample includes 83 companies with a total of 249 observation data for (3) periods. Data analysis was carried out using Eviews 12 software with the Multiple Regression Analysis method based on panel data with the Common Effect Model (CEM) method. The results of the study show that Green Accounting has a positive and significant effect on financial performance. Conversely, Operational Efficiency does not have a significant effect on financial performance, while Marketing Effectiveness has a positive and significant effect on financial performance.

PT. Dian Swastatika Sentosa generates electricity through a private thermal power plant. This company produces steam and electricity for paper mills. The company hopes to meet its steam and electricity needs in 2023 with a boiler with a load capacity of 180 tons and a maximum capacity of 220 tons. However, from February to July 2023, that goal was not achieved. The most common problems faced by this company are the failure to conduct preventive inspections and timely machine maintenance, as well as the failure to carry out necessary repairs. Delays in machine repairs, which result in inconsistent machine downtime schedules to meet customer demand, leading to damage to boiler equipment, causing abnormal boiler operation and reduced steam production. This research aims to design equipment to withstand operational impacts using failure mode and effects analysis (FMEA) with the Soft Systems Methodology (SSM) and reliability-centered maintenance (RCM) techniques. The RCM method assists in identifying the processes that must be followed to guarantee that a machine or system performs as intended. RCM can also be used to design, choose, and create alternative maintenance methods that are focused on safety, operations, standards, and economics. For the entire problem in the investigation, a dynamic model is necessary. An analytical system is used in this model in order to recognize and duplicate the features of the overall system., as well as to provide repair solutions and address the burden of the problem. This research produces a presentation in the form of problem identification, causal loops, diagrams of machines that frequently experience failures, rich images of the causes and effects of the ball plate crusher liner damage, root cause definitions, and conceptual models for repair and maintenance. business productivity and debating process. 

Learning the concepts of Greatest Common Factor (GCF) and Least Common Multiple (LCM) at the elementary school level faces significant challenges due to their abstract and complex nature. This study aims to develop and evaluate the effectiveness of innovative learning strategies using the congklak game in enhancing students' understanding of GCF and LCM concepts. The research employed a Research and Development (R&D) methodology with the ADDIE model, involving 14 fifth-grade students from SDS Nahdlatul Ulama Medan as research subjects. The congklak game was developed as an interactive learning tool that integrates traditional game elements with mathematical concepts. Implementation was conducted through structured phases including needs analysis, media design, prototype development, learning implementation, and outcome evaluation. Research findings demonstrate significant improvements in students' conceptual understanding and learning outcomes. The use of congklak media successfully created contextual learning experiences that enabled students to visualize abstract GCF and LCM concepts through manipulation of congklak seeds. This strategy also increased active student engagement, promoted collaborative learning, and created an enjoyable learning atmosphere. Data analysis showed improved average student scores and higher learning mastery rates compared to conventional teaching methods. This study provides practical contributions to the development of mathematics teaching strategies at the elementary school level, particularly in teaching GCF and LCM concepts. The research findings recommend the use of congklak media as an effective alternative for enhancing the quality of meaningful mathematics learning oriented toward conceptual understanding.

Job satisfaction is a critical element for the sustainability of a company. The relationship between personal and professional life balance, commonly referred to as work-life balance, and job satisfaction has garnered significant attention because work-life balance can influence employees' satisfaction levels with their jobs. On the other hand, work stress often hinders the achievement of optimal job satisfaction. This study aims to analyze the effect of work-life balance on job satisfaction with work stress as a mediating variable. The research employs a quantitative approach conducted on the employees of CV Satya Dharma Transport, located at Jl. Bumbak Dauh No. 84, Umalas, Bali, with a total sample of 32 employees obtained through a saturated sampling method. Data collection was carried out through interviews and questionnaires. The analytical technique used is Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach. The results of the study indicate that work-life balance has a positive and significant effect on job satisfaction, work-life balance has a negative and significant effect on work stress, work stress has a negative and significant effect on job satisfaction, and work stress significantly mediates the effect of work-life balance on job satisfaction.    

The application of Pancasila as an ethical foundation in law enforcement against criminal acts of terrorism in Indonesia highlights the importance of integrating humanitarian values and human rights principles. This article analyses how Pancasila, with its focus on social justice and humane treatment, distinguishes Indonesia's approach from repressive methods commonly applied in other countries. The research method used in this article is a descriptive qualitative approach, which includes document analysis as well as in-depth interviews with various stakeholders, including law enforcement, academics, and deradicalisation practitioners. The data obtained is analysed to evaluate the effectiveness of deradicalisation programmes based on the principles of Pancasila and its impact on reducing radicalisation as well as reintegration of former terrorism perpetrators. By emphasising the need for a balanced policy between security and human rights, the Pancasila-based approach proved to be more effective and sustainable in the long run. Challenges in the consistent application of Pancasila values are faced in the context of globalisation and advances in information technology. The results show that this approach not only reduces radicalisation but also facilitates the reintegration of former terrorism perpetrators into society. In conclusion, the application of Pancasila in law enforcement contributes significantly to national stability and can be a model for other countries in countering global terrorism.

Early childhood, commonly referred to as AUD (Anak Usia Dini), is the period from birth to six years old, which is crucial for the development of character and personality. At this stage, support from both parents and teachers is essential to help optimize children's potential according to their characteristics. One important aspect of early childhood development is language skills, which include listening, speaking, writing, and reading. Reading is a fundamental ability, as it serves as the foundation for developing other skills. In kindergarten-aged children, reading ability is known as emergent or beginning reading.This research aims to improve the beginning reading skills of children at PAUD Imanuel Maubele through the use of picture word card media. The research employs a Classroom Action Research (CAR) approach following the Kemmis and McTaggart model, which consists of planning, action, observation, and reflection stages, implemented in two cycles. The study involved 24 children aged 5-6 years, consisting of 14 girls and 10 boys. Data were collected using observation sheets.The pre-action observations showed that the children's beginning reading skills were still low, with an average achievement of only 42.59%. After implementing the first cycle, the average increased to 68.34%, with two children reaching the class success indicators. In the second cycle, the results showed a significant improvement, with an average achievement of 95.57%. These findings indicate that using picture word card media can effectively enhance the beginning reading abilities of early childhood students at PAUD Imanuel Maubele.

The development of information technology has encouraged various educational institutions to switch from manual systems to more efficient and integrated digital systems. One important activity in school management is the process of scheduling teachers' lessons, which often takes a long time and has the potential to cause scheduling conflicts when done manually. Common problems that often arise include conflicts between teachers' teaching hours, incompatibility of classroom availability, and difficulties in adjusting schedules to teachers' preferences. Therefore, this study aims to design and develop a web-based teacher scheduling information system by applying the Greedy algorithm method as a solution to optimize automatic schedule compilation. This system was developed using the PHP programming language and MySQL database with a Waterfall development model approach. The implementation results show that the system is capable of producing teaching schedules quickly, accurately, and with minimal time conflicts. Thus, the application of the Greedy algorithm has proven to be effective in improving efficiency, accuracy, and flexibility in managing teacher schedules in a school environment.

Indonesia sebagai negara berkembang juga masih dihinggapi oleh permasalahan kemiskinan. Pemerintah telah melakukan berbagai terobosan dalam pengentasasan kemiskinan, salah satunya melalui penyaluran dana desa. Dana desa (APBDesa) digunakan untuk: penyelenggaraan pemerintah desa, pelaksanaan pembangunan desa, pembinaan kemasyarakatan, pemberdayaan masyarakat desa, serta penanggulangan bencana. Hal ini sejalan dengan tujuan pembangunan desa, peningkatan kesejahteraan masyarakat serta pengentasan kemiskinan. Kemiskinan diindikasikan melalui Keluarga penerima manfaat (KPM) yang menerima Program Keluarga harapan (PKH) dan Bantuan Pangan Non Tunai (BPNT). Uji Chow dan Uji Hausman test merekomendasikan Fixed Effect Model, sedangkan Uji Lagrange Multiplier merekomendasikan Common Effect Model. Determinasi dari ketiganya menunjukkan bahwa belanja melalui APBDesa hanya relatif kecil dapat menjelaskan penurunan tingkat kemiskinan di Kota Lhokseumawe. Oleh karena itu, Pemerintah Kota Lhokseumawe harus lebih meningkatkan proses pendampingan kepada desa khususnya dalam perencanaan belanja yang berorientasi pada pengentasan kemiskinan karena masih terdapat belanja desa yang tidak bersentuhan langsung dengan program penanggulangan kemiskinan.

Ketidakmampuan suatu negara untuk memenuhi kebutuhan hidupnya secara mandiri mendorong terjadinya kegiatan ekspor. Penelitian ini bertujuan (1) mengetahui pengaruh konsumsi domestik, Gross Domestik Product negara tujuan, inflasi, dan kurs USD secara parsial atau simultan parsial serta (2) mengenali variabel bebas penelitian yang mempunyai pengaruh besar pada volume ekspor kopi Indonesia ke lima negara tujuan utama. Data yang dipakai ialah data sekunder runtun waktu 2013-2022 pada lima negara tujuan utama Amerika Serikat, Mesir, Malaysia, Italia, dan Jepang. Teknik analisis data yang dipakai di penelitian ini yaitu regresi data panel dengan model regresi yang terpilih ialah Common Effect Model (CEM). Hasil penelitian mengemukakan konsumsi domestik, GDP, inflasi, dan kurs USD secara simultan mempunyai pengaruh signifikan pada volume ekspor kopi Indonesia ke lima negara tujuan utama. Secara parsial konsumsi domestik, inflasi, dan kurs USD mempunyai pengaruh negatif serta signifikan, sedangkan variabel GDP berpengaruh positif serta signifikan pada volume ekspor kopi Indonesia ke lima negara tujuan utama dan variabel yang mempunyai pengaruh besar pada volume ekspor kopi Indonesa adalah Gross Domestic Product.

This research aims to develop and apply a Convolutional Neural Network (CNN) algorithm to detect handwritten Roman numerals. Handwriting recognition is a classic challenge in the fields of image processing and machine learning, especially for less common characters such as Roman numerals. In this research, we use data augmentation techniques to increase the diversity and number of datasets used in model training, which is expected to increase model accuracy and generalization. The dataset used consists of 1,120 images for testing and 280 images for validation, each of which is divided into 14 classes of Roman numerals I, II, III, IV, V, VI, VII, VIII, IX, X, L, C, D , and M. Image data was created directly using simple software, namely Paint version 6.3. This research uses the Python programming language and Google Colab as a computing platform. Model training was carried out for 300 epochs and showed significant accuracy in the 150th to 300th iteration. The results at the 300th epoch show an accuracy of 0.9607 and a loss of 0.1162. The implementation of this algorithm shows significant potential in practical applications, such as in the fields of education and historical documentation. The conclusion of this research is that data augmentation is an effective technique to improve the performance of CNN models in detecting handwritten Roman numerals.

This research aims to determine the effect of EPS, ROE and DER on share prices partially and simultaneously. This type of research is carried out quantitatively with panel data and processed with statistical analysis assisted by E-Views and the appropriate model is Common Effect. The research population is companies in the metal and similar sub-sector. Sampling was carried out using purposive sampling and it was found that 5 research companies were carried out from the 2017-2022 period. The research results showed that EPS and ROE partially influenced share prices, but DER did not show a partial influence on share prices. Meanwhile, EPS, ROE and DER simultaneously influence share prices.

This research aims to evaluate the effectiveness of the Missouri Mathematics Project (MMP) Learning Model in improving mathematics learning outcomes for junior high school students. This study employs a comparative approach, comparing mathematics learning outcomes between students taught using MMP and those taught using conventional teaching models. Data were collected through hypothesis testing of mathematics learning outcomes for both groups. The data analysis results indicate a significant difference in mathematics learning outcomes between the two groups, with a significance value (sig.) smaller than the commonly used significance level. These findings suggest that the implementation of MMP effectively improves mathematics learning outcomes for junior high school students. The practical implications of these findings are discussed in the context of developing more effective and inclusive mathematics teaching strategies.

This research investigates the financial management proficiency essential for the success of Micro, Small, and Medium Enterprises (MSMEs). The study aims to explore the strategies employed by MSMEs to effectively manage their finances and navigate challenges. The research model adopts an interpretivist approach, utilizing semi-structured interviews with MSME owners and managers. A purposive sampling technique is employed to select participants representing diverse industries and geographic locations. Data analysis involves thematic coding to identify patterns, themes, and insights regarding financial management practices. Preliminary findings suggest a variety of strategies, including budgeting, cash flow management, and strategic investment decisions, play pivotal roles in MSME success. Additionally, the study identifies common challenges faced by MSMEs in financial management, such as limited access to financial resources and lack of financial literacy. This research contributes to understanding the nuanced dynamics of financial management within the MSME sector, providing valuable insights for policymakers, practitioners, and MSME owners striving for sustainable growth and success.

In a peaceful society, it is a common need that cannot be avoided amidst differences. The process of dialogue between religious communities becomes important when we talk about the relationship between each religion and belief. Because without dialogue, the ideals of peace and harmony become just empty shadows. This is also due to the existence of dialogue model activities, which is one form of realizing peaceful life in a multicultural society. These results also prove that the existence of an inter-religious dialogue model in conflict resolution is a means of strengthening tolerance between religious groups carried out by society. also as a model for dialogue in community life that meets each other and carries out dialogue on social issues. Apart from that, dialogue on religious experiences, which involves all elements of society, themselves carry out faith traditions, namely prayer based on the guidance of their respective faiths in joint prayer activities at the village hall every year. Religious experience activities are carried out represented by each religious figure. to lead the prayers which are performed alternately. Therefore, the dialogue model between religious communities can be concluded that the life dialogue model of conflict resolution that strengthens tolerance in a pluralistic society can build religious experience and action dialogue that develops in particular communities and this is a very effective solution in building a peaceful community life in particular. in order to create harmony among different people in the midst of our pluralistic society.

This study aims to analyze the contributions of the variable interactions of monetary policy in the stability ofgoods and services prices. Where is the monetary policy variable (inflation, kurs, consumer price index, grossdomestic products, the money supply, and interest rates). Research in conducted in the country of Indonesia and uses secondary data or time series from 2008 to 2021. The data analysis model in this study is Simultaneous Model and Different Test. Simultaneous equations to analyze the relation between independent and variable variables found in the research country. Whereas different tests examine the different monetary policy variables before and during the covid-19 pandemic. Simultaneous analysis of equations on statistical test common equation 1 suggests that variable interest rates, money distribution, exchange rates and consumerprice indexes have significant adverse effects on the INF. Whereas in the same equation 2, it suggests that gross domestic product variables have a positive relationship that is significant to the CPI. And inflation has a negative relationship significantly insignificant t CPI. And different test results show that inflation movement, kurs, money supply, interest rates and CPI before and during the covid-19 pandemic in Indonesia indicate significant results. For this reason, the researcher hopes that the monetary authority, namely Bank Indonesia, can improve monetary stability and maintain the BI rate in regulating the money supply so that it can suppressthe inflation rate as an effort to stabilize the prices of goods and services.

Corruption can be defined as bad habitual behavior and is a common phenomenon in society. This concern arises because the perpetrators of corruption exist in both government and private organizations and may also involve leaders of organizations who are role models for the younger generation. One of the efforts to reduce the increase in corruption cases is to focus on the legal aspect. However, there have not been many preventive efforts through education that have the potential to eradicate the "culture of corruption". Anti-corruption education is a preventive effort to increase self-awareness and integrity in the face of corrupt practices. The purpose of this study is to determine whether anti-corruption education can develop students' sensitivity and awareness of corruption issues. The research method is to combine collective self-reflective action research with student-centered learning, conducted in small groups, and realized through critical reflective actions of group members as individuals, and measure the learning outcomes. The participants in this study amounted to 25 students in one class. The results obtained show that students are able to identify corrupt practices based on individual and collective experiences. Documented student corruption includes cheating, tardiness and fraud. Participants were also able to identify the impact of corrupt practices on individuals and (groups). Participants realized that corruption can create a "domino effect" of corrupt behavior over time. At the reflection stage, participants revealed the existence of integrity values in the form of honesty, responsibility, consistency of attitudes and behavior, and religious values that are believed to prevent corrupt practices. Activities carried out in the form of socialization as a form of change in the management of student organizations that are clean and anti-corruption.

Young women are prone to anemia due to lack of nutrient intake. Anemia is one of the most common health problems in the world today, especially in young women. The impact of anemia can cause weakness, lethargy, and the face becomes pale. So it needs to be handled, one of which is by means of non pharmacological prevention efforts, namely giving red guava juice. The purpose of this study was to determine whether or not there was an effect of giving red guava juice on hemoglobin levels in young women at SMK Bunga Persada Cianjur. This research method uses a quasy experimental research design with a one group pre test – post test design with a purposive sampling model. The result of the study on 17 young female respondents found that the average Hb before being given red juice was 11,5 gr/dl. The average after being given red guava juice is 13,0 gr/dl. So it can be concluded that there is an effect of giving red guava juice with an increase in Hb in anemia sufferers of young women based on the results of data processing using the paired t – test with the results obtained that there is an effect with a value (p value 0,000) (<0,005).

Habituation is a very effective way to educate children in matters of worship. During the process of teaching children to pray five times a day, the attitude of children who are so busy with their play world is a common obstacle felt by parents. Because of that, the designer is interested in presenting Islamic literacy that conveys the motivation of prayer for children. Designers obtain data through surveys, observations and literature studies, then designers analyze the data as problem solving with the 5W + 1H method (what, who, when, why, where, and how). Meanwhile, the design method used is the 4D Model (Define, Design, Development, and Disseminate). The resulting Islamic literacy media design is a picture storybook entitled "Jangan Lalaikan Shalat".

The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analysis model with SPSS. The conclusion in this study is that managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, and dividend payout ratio have a significant positive effect on income smoothing. Meanwhile Bonus Plan did not have significant effect on income smoothing.

Analysis of panel data regression is a regression method to determine the relationship between the independent variable and the dependent variable using combined data, namely between cross-section data and time-series data.Analysis of panel data regression can apply to the processing of rice production estimates for an area including the province of North Sumatera. North Sumatera is one of the provinces in Indonesia, at the very of the population focuses on the agricultural sector as the main livelihood in rice being the primary production. Based on data on the development of rice production at the Agriculture Office of North Sumatra Province, the level of rice production in 2019 for North Sumatra Province reached 4,693,563 Ton/Year.Throught Panel Data Regression Analysis with the three approach methods is Common Effect Model (CEM), Fixed Effect Model (FEM) and Random Effect Model (REM) , the best approach method is obtained, namely the Fixed Effect Model (FEM) with the best estimation model is . The coefficient of determination  of 0.950890, which means that the independent variable affects the dependent variable by 95.08% on rice production.Based on the estimation model, the development of rice production in the next 3 years, namely 2020, 2021 and 2022, has changes of around 39.88% (decrease), 10.68% (increase), 9.89% (increase).