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Ulul Ilmi; Eko Vibi Nurwansyah

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The Field Work Practice (PKN) carried out at PT MK Prima Indonesia focused on the implementation of periodic maintenance practices for the premoulding hydraulic press machine as an effort to maintain machine performance and operational lifespan. The main activities included identifying critical components such as the hydraulic system, valves, pressure hoses, and oil filters; conducting direct observation of common disruptions; and performing daily maintenance checklists that covered pressure monitoring, operating temperature, leakage detection, machine cleanliness, and lubrication conditions. Comprehensive cleaning procedures, condition-based filter replacement, and functional testing were also conducted to ensure reliability and safety in the production process. The implementation methods involved participatory observation, interviews with technicians regarding common failure patterns, visual and functional inspections, as well as the use of structured checklists supported by inspection documentation. The results indicate a significant decrease in the frequency of disturbances caused by leaks and oil contamination, improved compliance with routine inspection procedures, and enhanced machine readiness during operations. The introduction of structured documentation and simple technical training further improved technicians’ ability to detect early signs of abnormalities in the hydraulic system. As a recommendation, the company is advised to strengthen the use of digital recording systems, adjust filter replacement intervals based on actual machine conditions, and implement regular training programs focusing on contamination control and predictive maintenance.

Ulul Ilmi; Eko Vibi Nurwansyah

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The Field Work Practice (PKN) carried out at PT MK Prima Indonesia focused on the implementation of periodic maintenance practices for the premoulding hydraulic press machine as an effort to maintain machine performance and operational lifespan. The main activities included identifying critical components such as the hydraulic system, valves, pressure hoses, and oil filters; conducting direct observation of common disruptions; and performing daily maintenance checklists that covered pressure monitoring, operating temperature, leakage detection, machine cleanliness, and lubrication conditions. Comprehensive cleaning procedures, condition-based filter replacement, and functional testing were also conducted to ensure reliability and safety in the production process. The implementation methods involved participatory observation, interviews with technicians regarding common failure patterns, visual and functional inspections, as well as the use of structured checklists supported by inspection documentation. The results indicate a significant decrease in the frequency of disturbances caused by leaks and oil contamination, improved compliance with routine inspection procedures, and enhanced machine readiness during operations. The introduction of structured documentation and simple technical training further improved technicians’ ability to detect early signs of abnormalities in the hydraulic system. As a recommendation, the company is advised to strengthen the use of digital recording systems, adjust filter replacement intervals based on actual machine conditions, and implement regular training programs focusing on contamination control and predictive maintenance.

Gilang Nur Rosyid; Irwanto Irwanto

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

This research analyzes the implementation of Occupational Safety and Health (K3/OSH) in the automation project of the Vacuum Pan machine at a sugar factory in Indonesia. The Vacuum Pan machine automation project poses high potential hazards due to its involvement with electrical systems, high-pressure pipes, and the installation of electrical and automatic control systems. The research methods used were daily direct observation in the field and interviews with the factory's safety (EHS) personnel, project workers, and interns for one month, from July 7 to August 8, 2025. The results show that K3 planning, such as the availability of HIRADC documents, SOPs, Safety Plans, and K3 facilities (APAR, evacuation routes, safety signs), has been well-implemented and adheres to applicable standards. K3 supervision activities include Safety Inspection (routine twice a week), Safety Patrol (daily and spontaneous), and Safety Talk or Toolbox Meeting (routine every Wednesday). However, the aspect requiring improvement is worker discipline, particularly in the use of Personal Protective Equipment (PPE) and adherence to Standard Operating Procedures (SOPs), which were recorded at compliance frequencies of 65% and 60%, respectively. Workers' response to hazardous situations was also found to be less responsive (50%). In conclusion, while K3 planning and facilities are adequate, the overall K3 implementation needs to be optimized through increased supervision and the establishment of a disciplined culture regarding PPE and SOPs.

Wihelmina Everdina Mandibondibo; Sanasintani Sanasintani; Fernando Dorothius Pongoh

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Student discipline is one of the key indicators of a school’s success in shaping character and creating a conducive learning environment. Discipline not only reflects compliance with school regulations but also demonstrates responsibility, honesty, orderliness, and self-control as part of character building. However, in practice, various disciplinary violations are still frequently found among students, such as lateness, failure to complete assignments, truancy, and noncompliance with school dress codes. These issues are also evident at SMA Kristen Palangka Raya, particularly among Grade XI students. Therefore, the role of the school principal as an educational leader is essential in implementing effective strategies to improve student discipline. This study aims to describe the role of the principal in enhancing student discipline among Grade XI students at SMA Kristen Palangka Raya. The research employed a qualitative descriptive method with data collected through observation, interviews, and documentation. The participants included the principal, vice principal for student affairs, teachers, and students. The findings revealed that the principal performs several roles: (1) educator, by integrating discipline values through learning activities and character-building programs; (2) manager, by organizing, planning, and implementing school regulations; (3) supervisor, by monitoring and evaluating student discipline; (4) leader, by providing direction and exemplary behavior; and (5) motivator, by giving appreciation and educational sanctions. Challenges encountered include students’ low awareness of discipline and lack of parental involvement. To overcome these obstacles, the principal builds stronger communication with parents, enforces school rules consistently, and conducts continuous character development programs.

Ade Ismail Firzatulloh; Tarman Tarman; Afif Fawa Idul Fata

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study analyzes failures in the bending machine at PT. XYZ and determines maintenance priorities to reduce downtime and improve production efficiency. The company often faces repeated breakdowns, especially in hydraulic and control components, which negatively impact productivity. To address these issues, the research applies Failure Mode and Effect Analysis (FMEA) and Fault Tree Analysis (FTA). The study employs a descriptive qualitative approach using downtime and repair data from September 2024 to February 2025. FMEA was conducted to identify failure modes, effects, and causes, and to calculate the Risk Priority Number (RPN) as a basis for prioritization. FTA was then applied to trace root causes by mapping logical relationships among contributing factors leading to the top event. Recommendations were formulated with the 5W+1H method to propose preventive maintenance actions. The results indicate that the hydraulic valve is the most critical component, with an RPN value of 504 due to oil contamination. The main causes include damaged filters, improper oil usage, and lack of a cooling system. The hydraulic cylinder seal and back gauge were also found to contribute significantly to machine failures. FTA analysis revealed root causes such as inadequate maintenance procedures, unsuitable materials, and insufficient inspections. The proposed improvements involve regular replacement of oil filters, structured lubrication schedules, installation of oil coolers, and technician training to strengthen compliance with standard procedures. Overall, the integration of FMEA and FTA provides a systematic approach to identify critical components and root causes, enabling PT. XYZ to implement preventive strategies that minimize failures, reduce downtime, and improve bending machine performance sustainably.

Rodhiyah Rodhiyah; Pramandyah Fitah Kusuma

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2025 Pusat Riset dan Inovasi Nasional

This study aims to synthesize empirical findings regarding the influence of accountability on local government financial management through a Systematic Literature Review (SLR) and a simple meta-analysis. A total of 10 primary studies (2020-2025) from various databases were analyzed. The results of the qualitative synthesis indicate a shift in research focus from compliance accountability to performance-based and digital accountability. Quantitatively, accountability was found to have a positive and significant influence on the quality of local financial management, mediated by variables such as transparency and internal control systems. The novelty of this study lies in the mapping of accountability and financial management indicators, as well as the identification of research trends leading to technology integration. These findings have important implications for the formulation of more effective and accountable local financial governance policies and results-oriented, which can ultimately improve the quality of public services and the sustainability of regional development. This is expected to improve the quality of public services and support the sustainability of regional development that is better, more transparent, and responsive to community needs.

Novy Angelina Christyolivia; Sulistiyah Sulistiyah

International Journal of Medicine and Health 2025 Lembaga Pengembangan Kinerja Dosen

Iron deficiency anemia is a significant public health problem in pregnant women, because it can cause maternal and fetal complications. Compliance with iron tablet consumption is often low due to limited knowledge, side effects, and cultural misconceptions. Leaflet-based education is a low-cost intervention that has the potential to improve understanding and compliance. This study aims to analyze the effect of leaflet education on the adherence of iron tablet consumption in pregnant women at the Pujon Health Center, Batu. The research design used a quasi-experiment with a pretest-posttest control group design. A total of 40 pregnant women were divided into an intervention group (n = 20) that received leaflet education and a control group (n = 20) that received standard counseling. Compliance was measured over four weeks through self-consumption records and tablet count calculations, while knowledge was assessed with a structured questionnaire. Data analysis used the Chi-square test with a significance level of p < 0.05. Results showed a significant improvement in adherence in the intervention group, with 70% of pregnant women complying compared to 15% in the control group (p = 0.001). Leaflet education also increased knowledge scores and consistency of iron tablet consumption. The conclusion of this study confirms that leaflet education is effective in increasing iron supplementation adherence, so it is recommended to be integrated into routine antenatal services to prevent anemia and support maternal and fetal health.

Sofia Lazuba Purba; Syarifur Ridho; Taruna Ginting

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to comprehensively describe and understand the utilization of the SINKARKES system (Ship and Health Information System) in the issuance of the Ship Sanitation Control Exemption Certificate (SSCEC) and the First Aid for Accidents (P3K) Certificate for vessels managed by PT. Surya Samudera Indah Batam. Compliance with ship sanitation and health standards is a mandatory prerequisite for preventing disease spread and ensuring occupational safety in accordance with prevailing regulations. The research methodology employed is field research (field research) to observe direct operational procedures in the field, supplemented by literature review (library research) to strengthen the theoretical and regulatory foundations of the Ministry of Health. The findings indicate that the process of issuing the certificates through SINKARKES begins with agent login access to the official application (sinakarkes.kemkes.go.id) using a registered company account. Subsequently, the agent submits an application for SSCEC and P3K issuance, followed by the completion of data and the uploading of mandatory supporting documents. These documents include the Maritime Health Declaration (MDH), previous SSCC/SSCEC certificates, the P3K certificate, crew list, voyage memo, and the list of last ports of call. Once the documents are verified, the Special Health Quarantine Officer (KarKessus) proceeds to conduct a physical survey onboard the vessel. The main obstacle encountered is poor internet network connectivity in the port area, which often leads to data input failures and double entry errors during certificate printing.

Kisty Syakilatih Fauzah; Endang Susilowati; Mupliha Mupliha

Jurnal Ilmu Keperawatan dan Kebidanan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Maternal mortality remains a challenge in Indonesia, and one contributing factor is chronic malnutrition (CED), which impacts pregnancy, childbirth, the postpartum period, and the newborn. The 2022 registration report shows that of the 3,249,203 pregnant women whose MUAC was measured, 283,833 had a MUAC of less than 23.5 cm (at risk of CED), meaning 8.7% of these pregnant women were at risk of CED. In the Brebes area, the 2022 report recorded 3,475 pregnant women with CED. At the Bantarkawung Community Health Center in 2023, there were 36 cases of preeclampsia, 22 cases of transverse lie, 107 cases of CED, and anemia. Objective: Provide comprehensive midwifery care in accordance with standards of care for pregnant women, women giving birth, newborns, postpartum women, and family planning. Research method: Qualitative descriptive method, the type of research approach used in this study is a comprehensive case study approach. Results: Comprehensive care was provided to Mrs. R who suffered from chronic energy deficiency, and was successfully overcome. Delivery was carried out by caesarean section, the baby was born normally, and the postpartum period went smoothly, and the mother chose a contraceptive method, namely a three-monthly birth control injection. Conclusion: Comprehensive obstetric care has been proven effective in overcoming chronic energy deficiency, ensuring a safe delivery, a normal baby born, a normal postpartum period, and compliance with contraceptive methods.

Aida Fitria; Devi Nallappan; Nuraini Nuraini; Khairatunnisa Khairatunnisa; Sumardin Moho

Journal of Health Sciences, Public Health and Pharmacy 2025 International Forum of Researchers and Lecturers

Based on data from the South Nias District Health Office, the number of hypertension cases at Bawomataluo Public Health Center increased steadily from 2022 to 2024. This condition posed a high risk of leading to severe complications such as heart disease, stroke, kidney failure, and damage to other organs. This study aimed to examine the factors influencing compliance with blood pressure control among hypertensive patients within the working area of Bawomataluo Public Health Center in the year 2025. This research employed a quantitative method using an analytic survey design with a cross-sectional approach. The population consisted of 185 individuals who had been diagnosed with hypertension over the past six months (from July to December 2024). A purposive sampling technique was used to select 127 participants. Data analysis included univariate, bivariate, and multivariate analyses. Using logistic regression with the forward method, the results showed that knowledge had a significance value of 0.002 with an Exp(B) of 5.680; family support had a significance value of 0.000 with an Exp(B) of 6.740; motivation had a significance value of 0.000 with an Exp(B) of 6.947; and self-confidence had a significance value of 0.001 with an Exp(B) of 5.706. Among these, motivation was identified as the most dominant factor due to having the highest odds ratio (Exp(B)). The findings indicated that knowledge, family support, motivation, and self-confidence significantly affected compliance with blood pressure control among hypertensive patients at Bawomataluo Public Health Center. Motivation emerged as the most influential factor. It was recommended that the health center actively provide support and encouragement to patients suffering from hypertension.

Icha Boy Rantau; Indah Sri Wahyuningsih; Mohammad Arifin Noor

Jurnal Ilmu Kesehatan 2025 Lembaga Pengembangan Kinerja Dosen

Hypertension is a chronic disease that requires long-term medication adherence to prevent more serious complications. However, there is still a high level of non-compliance among hypertension patients, which may worsen their condition. One way to improve compliance is through health education based on animated videos, which can enhance patients' understanding and motivation. This study aims to analyze the effect of animated video education on medication adherence and blood pressure control in hypertensive patients at Sultan Agung Islamic Hospital Semarang. The study used a quasi-experimental design with a pretest-posttest control group design. The sample consisted of 38 respondents selected through purposive sampling, divided into two groups: the intervention group (n=19) and the control group (n=19). The intervention group received animated video education, while the control group only underwent observation. Adherence was measured using the MMAS-8 questionnaire, and blood pressure was measured using a sphygmomanometer. Data analysis was performed using the Wilcoxon, McNemar, and Mann-Whitney tests to examine differences between groups. The results showed a significant increase in medication adherence and a reduction in both systolic and diastolic blood pressure in the intervention group compared to the control group (p<0.05). These findings suggest that animated video education is effective in improving medication adherence and helping control blood pressure in hypertensive patients. Therefore, animated video education can be recommended as a nursing education strategy to improve medication adherence and hypertension management.

Mae Septiana; Herry Susanto; Kurnia Wijayanti

Jurnal Ilmu Keperawatan dan Kebidanan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Diabetes Mellitus is a complication caused by severe disturbances, particularly in the metabolic composition of carbohydrates, fats, and proteins in the body. The level of patient compliance in taking medication is one of the factors that determine the success of diabetes mellitus therapy. Compliance with treatment plays a crucial role in controlling metabolic conditions, especially in diabetes mellitus patients. The impact of non-compliance with medication in type II diabetes mellitus patients will increase uncontrolled blood sugar levels, which can lead to various complications of organ damage. The purpose of this study was to examine the relationship between medication compliance and blood sugar levels in type 2 diabetes mellitus patients at Harapan Anda Islamic Hospital in Tegal City. This study used a quantitative cross-sectional approach. The sample size was 58 respondents using a purposive sampling technique. Data analysis techniques used univariate and bivariate analysis (chi-square). Characteristics of 58 patients suffering from type 2 diabetes mellitus at Harapan Anda Islamic General Hospital, Tegal City, most of them are aged 46-60 years, with female gender, with most of them having junior high school education, some with working status, with a duration of suffering for >5 years, most with moderate medication adherence and most with normal blood sugar levels. There is a relationship between medication adherence and blood sugar levels in type 2 diabetes mellitus patients at Harapan Anda Islamic General Hospital, Tegal City (0.000). It is hoped that it can provide valuable information for diabetes sufferers about the importance of medication adherence to blood sugar levels so that blood sugar levels can be controlled.

Didin Dwi Novianto; Sayyidah Maulidatul Afraah

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

The spice industry faces significant challenges in maintaining product weight consistency as part of quality assurance and compliance with production standards. A case at PT X revealed that a newly installed filling machine produced deviations from the target weight of 50 grams, with hypothesis testing showing that out of 30 samples, 17 samples fell outside the  confidence interval. To mitigate this issue, this study proposes the development of a real-time data-driven Decision Support sistem (DSS) combined with statistical approaches. The methodology includes two-tailed hypothesis testing to detect weight deviations and Failure Mode and Effects Analysis (FMEA) to identify dominant failure causes based on high Risk Priority Numbers (RPN), such as delayed machine calibration, operator error, and worn-out machine components. These findings serve as the foundation for designing the DSS architecture, which consists of sensor input modules, statistical data processing, risk mapping, and an automated corrective recommendation engine. The sistem is designed to enable early detection of deviations, accelerate response time to quality issues, and support data-driven decision-making on the production floor. The study concludes that a structured implementation of DSS can be an effective strategy to improve product weight consistency and enhance operational efficiency in spice manufacturing.  

Nura Shara Amirza; Nazariah Nazariah; Rina Hasnita; Dharina Baharuddin; Meutia Zahara

Jurnal Riset Rumpun Ilmu Kesehatan 2025 Pusat riset dan Inovasi Nasional

Hypertension is a non-communicable disease (NCD) with a high prevalence in Indonesia and is a major cause of serious complications, such as stroke, kidney failure, and heart disease. The high incidence of hypertension makes this disease a primary focus of NCD control efforts at the primary healthcare level. The Ulee Kareng Community Health Center has implemented a sustainable hypertension control program for the past three years with the aim of reducing the incidence of complications and improving patients' quality of life. This study aims to evaluate the implementation of the hypertension control program using a logic model framework that encompasses five aspects: input, process, output, outcome, and impact. The research method used is descriptive analytic with a mixed methods approach, combining quantitative and qualitative data to obtain a comprehensive overview of program implementation. The results indicate that the hypertension control program at the Ulee Kareng Community Health Center has had a positive impact. In terms of output and outcome, there has been an increase in patient compliance with therapy prescribed by healthcare professionals, a decrease in blood pressure in the majority of patients, and a decrease in the number of hypertension-related complications. This indicates that the program is quite effective in achieving its intended goals. However, several challenges remain. The main problems lie in the suboptimal data recording system and the suboptimal delivery of health education. To improve the program's effectiveness in the future, recommendations include strengthening the monitoring and evaluation system, increasing the capacity of health workers and cadres through training, and developing innovative media and educational strategies to make information more easily understood and applied by the public.

Cindi Fatikha Maulidia; Niken Purwidiani; Lilis Sulandari; Nugrahani Astuti

Intellektika : Jurnal Ilmiah Mahasiswa 2025 STIKes Ibnu Sina Ajibarang

This study aims to gain an in-depth understanding of the implementation of bread product quality control in the Pastry Section of Harris Hotel & Conventions Bundaran Satelit Surabaya, covering four main aspects: raw materials, production process, storage, and presentation. Furthermore, this study focuses on understanding the Standard Operating Procedures (SOPs) for bread production operations and the level of implementation of these SOPs in daily work practices. The research method used is descriptive qualitative, with data collection techniques through direct field observation, interviews with pastry section staff, and documentation related to bread production activities. The results show that bread product quality control is carried out comprehensively. In the initial stage, raw material selection is carried out strictly to ensure quality, freshness, and food safety. The production process is carried out according to standard procedures, paying attention to equipment cleanliness, processing techniques, and timeliness, resulting in products that are consistent in taste and texture. The storage stage is also carried out hygienically with a system for arranging ingredients and finished products that pay attention to temperature, humidity, and cleanliness of the storage room. In the final stage, bread is served with good aesthetic standards while maintaining food safety aspects, thus adding value to the hotel guest experience. The bread production operational SOP has been systematically developed and serves as an important reference for all pastry section employees in carrying out their daily tasks. Employee compliance with the SOP is high, although challenges remain, such as limited trainee skills and delays in raw material supplies from suppliers. These challenges can usually be overcome through direct supervision, internal training, and good communication with material suppliers. Overall, the implementation of quality control and bread production SOPs at Harris Hotel & Conventions Bundaran Satelit Surabaya has been running smoothly and consistently.

Fithri Handayani Lubis

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2025 STIKES Columbia Asia Medan

This narrative review aims to explore the transformation of occupational health and safety (OHS) in the era of healthcare digitalization. The background highlights the increasing complexity of hospital services and the urgent need to integrate digital innovation into OHS programs. The method used was a narrative review based on 32 articles published between 2020 and 2025, selected through systematic search in PubMed, Scopus, ScienceDirect, and Google Scholar. The findings indicate that digital health technologies, including wearable devices, electronic incident reporting systems, and mobile applications for infection control, significantly enhance the effectiveness of OHS by improving compliance, strengthening safety culture, and reducing hospital-acquired infections and adverse events. Nevertheless, challenges remain regarding infrastructure readiness, digital literacy, and data security. The implications of this study suggest that hospitals and policymakers should consider digital-based OHS strategies as an integral part of patient safety improvement and quality health services.

Evy Nulandari; Linawati Linawati; Erna Puspita

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms

Ahmad Pahmi; Hartanto Hartanto; Uyan Wiryadi

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

One example of a case of falsified documents in the issuance of overlapping land certificates occurred in East Luwu Regency and was raised in court through Decision Number 90/Pid.B/2020/PN MII. In this case, it was discovered that land certificate falsification was carried out by a land mafia, resulting in the emergence of two certificates for the same plot of land. This practice not only harms the legitimate owner but also creates laws and gives rise to complex agrarian conflicts. This research uses a normative juridical method, with an approach based on laws and court decisions. The results show that the preservation was an intentional act carried out by one party, with the aim of controlling land rights that did not belong to him. In the decision, the perpetrator was found guilty and sentenced because it was also proven to have falsified documents, as stipulated in Article 263 of the Criminal Code (KUHP). From this case, it can be concluded that law enforcement against overlapping duplicate certificates is very important to ensure legal certainty and protection. Protection efforts for land rights holders are carried out through a land registration process that complies with procedures based on Law Number 5 of 1960 concerning the Principles of Agrarian Law. Compliance with these procedures can provide a strong basis for identifying legitimate rights holders and preventing future damage, including cases of overlapping certificates caused by document falsification. To prevent the recurrence of similar cases, it is necessary to improve the monitoring system and digitize land data comprehensively by the National Land Agency (BPN). An integrated digital-based land system can minimize the opportunity for the issuance of duplicate certificates for a single plot of land, because all land rights data can be accessed and disclosed transparently and in real time.

Norsiah, Siti; Pratiwi, Adhitya Putri

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of Thin Capitalization, Sales Growth, and Capital Intensity on Tax Avoidance, with Institutional Ownership as a moderating variable in coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The background of this study is based on the importance of tax management as a company efficiency strategy, while maintaining compliance with tax regulations. The coal industry was chosen because of its capital-intensive characteristics, fluctuating sales growth rates, and the tendency of companies to engage in aggressive tax planning. The research method uses a quantitative approach with a purposive sampling technique, resulting in 50 company samples during the observation period. Data were analyzed using multiple linear regression with the help of E-Views 13 software to test the direct relationship between variables, and Moderated Regression Analysis (MRA) to test the role of Institutional Ownership as a moderating variable. The results show that Thin Capitalization has no significant effect on Tax Avoidance, which indicates that high debt ratios are not always utilized by companies to reduce tax burdens. Capital Intensity also had no significant effect on Tax Avoidance, indicating that the size of fixed asset investments does not directly influence tax avoidance practices. Conversely, Sales Growth had a significant positive effect on Tax Avoidance, indicating that high sales growth tends to encourage companies to optimize tax-saving strategies. Furthermore, the results of the moderation test revealed that Institutional Ownership did not moderate the relationship between Thin Capitalization, Sales Growth, or Capital Intensity on Tax Avoidance. This finding suggests that the supervisory role of institutional shareholders is ineffective in limiting or influencing tax avoidance strategies in coal companies. This research provides implications for regulators and investors to consider non-financial factors and governance mechanisms in efforts to control tax avoidance practices in strategic sectors like coal.

Ega Oktavia; Munaya Fauziah

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Millions of workers die or are injured every year. The telecommunications sector, including internet access installation, faces high hazards such as heights and electricity. Job Safety Analysis (JSA) is a crucial tool for identifying hazards and controlling risks. This study aims to determine the description of JSA implementation in outdoor internet access installation survey work at Biznet Cirendeu in 2025. This descriptive observational qualitative research uses in-depth interviews with key informants (HSE Officer) and main informants (field technicians), direct observation with a checklist, and internal JSA document review. Source and method triangulation are used for data validity. Identified potential hazards include fall risks, electric shock, ergonomic injuries, and contact with sharp objects. The likelihood of incidents is generally small to moderate, but the severity can vary from mild to fatal. Risk control has been applied through PPE and administrative controls, but there are still challenges in compliance and optimization of engineering/substitution controls. The implementation of JSA at Biznet Cirendeu has followed the stages of risk identification, assessment, and control, but requires strengthening worker compliance and developing higher controls. It is recommended to improve PPE/SOP supervision, optimize engineering/substitution controls, update JSA documents, and strengthen OHS culture.