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This study aims to analyze the impact of business combinations through acquisition on the financial performance of PT Sarana Menara Nusantara Tbk. The research employs a descriptive quantitative approach, focusing on the acquiring firm in the Indonesian telecommunications infrastructure sector. The data used are secondary data obtained from the company’s annual financial statements for the period 2019–2023, sourced from the Indonesia Stock Exchange and the company’s official website. Financial performance is analyzed using Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) by comparing the periods before, during, and after the acquisition conducted in 2021. The results indicate that the acquisition exerted short-term pressure on asset efficiency and profitability, as reflected by the decline in ROA and NPM in the year of acquisition. However, in the post-acquisition period, the company demonstrated an improvement in operational performance, particularly in Net Profit Margin, suggesting that the economic benefits of the business combination gradually materialized. Meanwhile, fluctuations in ROE and DER reflect adjustments in the capital structure following the acquisition. These findings suggest that the success of an acquisition cannot be evaluated solely based on short-term financial performance but requires continuous assessment to capture its medium- and long-term effects. This study provides practical implications for management in formulating post-acquisition integration strategies and contributes empirically to the accounting and finance literature on business combinations in Indonesia.

This study explores community social activities within the tradition of Wayang Golek performances as a form of living hadith in the city of Bogor. The Wayang Golek tradition reflects the practical implementation of the teachings of the Prophet Muhammad SAW in the daily lives of the Sundanese community. Using a qualitative approach, the study involved participant observation and in-depth interviews with puppeteers and audience members. The findings indicate that Wayang Golek performances function not only as cultural entertainment but also as an indirect medium for strengthening moral values, mutual cooperation, and Islamic preaching. Social activities surrounding the performances include communal interaction, preservation of local culture, and reinforcement of religious identity amid the challenges of modernization. The study further reveals that the concept of living hadith is embodied in wayang narratives that convey ethical messages aligned with the sunnah of the Prophet. These findings highlight the importance of revitalizing local cultural traditions as an effective medium for contemporary Islamic education and value transmission.

This study examines the effectiveness of national legislative strategies in promoting corporate accountability for industrial pollution and social justice violations. It analyzes a comparative legal framework, focusing on laws, enforcement mechanisms, and corporate liability regimes in countries such as France, Germany, Norway, China, and Australia. The research evaluates how mandatory due diligence laws, judicial measures, and transparency mechanisms help hold corporations accountable for environmental impacts. It compares voluntary compliance models with mandatory legal frameworks, noting the limitations of voluntary agreements in driving substantial environmental changes. Findings show that countries with strong legal frameworks, like the EU and Australia, achieve higher corporate compliance and environmental performance, while voluntary measures struggle to produce meaningful results. The study emphasizes the need for stronger enforcement, higher penalties for violations, and enhanced public transparency. Additionally, it explores integrating environmental justice considerations, such as community participation and fair compensation, into national strategies. The study offers policy recommendations for improving corporate responsibility through better legislation, harmonizing laws across jurisdictions, and fostering collaboration among governments, corporations, and civil society. It also suggests future research directions, including examining the long-term impacts of environmental justice policies in different global contexts.

The development of lanthanum-doped barium hexaferrite materials has attracted considerable attention in the field of functional materials, particularly as electromagnetic wave absorbers. This literature review aims to analyze advances in synthesis methods, structural characteristics, magnetic properties, and electromagnetic absorption performance of lanthanum-doped barium hexaferrite reported in various studies. Synthesis techniques such as sol–gel, coprecipitation, solid-state reaction, and hydrothermal methods are compared to evaluate their effects on crystallite size, morphology, and phase purity. Lanthanum doping is known to modify lattice parameters, reduce coercivity, and enhance complex permittivity and permeability, which play crucial roles in absorption mechanisms. Furthermore, variations in dopant concentration significantly influence reflection loss values and effective absorption bandwidth. The reviewed literature indicates that optimization of composition and synthesis routes can produce materials with high absorption capability, good stability, and strong potential for application in electromagnetic interference mitigation devices. This review is expected to serve as a conceptual reference for future development of lanthanum-doped barium hexaferrite–based electromagnetic wave absorbing materials. The comparative approach also highlights research challenges, industrial application opportunities, and future research directions relevant to the evolving demands of modern communication and defense technologies at both national and global levels.

The instability of the climate is becoming increasingly prominent across Southeast Asia, creating uncertainty in agricultural systems that are highly dependent on seasonal weather patterns. Indonesia, where rice remains the primary staple food, is particularly vulnerable to the effects of rising temperatures and rainfall deficits. This study applies the Seasonal Autoregressive Integrated Moving Average (SARIMA) model to predict rice production while incorporating indicators of extreme climate anomalies. Using publicly available datasets, including FAOSTAT production statistics, NOAA rainfall and temperature anomalies, and climate indices from the World Bank, this model was developed following the Box-Jenkins procedure. Among the configurations tested, the SARIMA model (1,1,1)(0,1,1)₁₂ showed the strongest performance, reflected in a MAPE of 4.62% and low RMSE values. The model indicates that significant El Niño events can reduce annual rice production by 3–7%, while wetter La Niña conditions may support production recovery. These findings highlight the importance of integrating climate-sensitive data into agricultural forecasting. The model presented here could support early warning systems, adaptive farming strategies, and long-term food security planning in Indonesia.

Background: The development of industrial technology in the Industry 4.0 era has encouraged the implementation of intelligent monitoring systems to improve machine reliability and operational efficiency. However, machine fault diagnosis systems based on artificial intelligence often face limitations in terms of interpretability because the models used are complex and difficult to explain. Objective: This study aims to develop a deep learning-based industrial machine fault diagnosis system integrated with an Explainable Artificial Intelligence (XAI) approach to improve diagnostic accuracy while providing interpretable insights for users. Method: The research method involves collecting data from industrial machine sensors consisting of vibration signals, temperature measurements, and acoustic signals, followed by data preprocessing and feature extraction processes. The processed data are then used to train a deep learning-based diagnostic model, after which explainability methods such as SHAP or LIME are applied to analyze the contribution of each feature to the model’s prediction results. Model performance is evaluated using accuracy, precision, recall, and F1-score metrics. Results: The results indicate that the proposed deep learning model achieves better performance compared to conventional machine learning methods such as Support Vector Machine and Random Forest. Furthermore, the explainability analysis reveals that vibration amplitude, increases in machine component temperature, and anomalies in acoustic signals are the main factors influencing machine fault detection. Therefore, the proposed system not only improves the accuracy of machine fault diagnosis but also provides transparency in the decision-making process, thereby supporting the implementation of predictive maintenance in smart manufacturing environments.

The decline in the performance of the die casting machine in 1998 after a long period of producing copper terminals showed dimensional defects and instability in product quality, especially in nozzle clogging, reduced copper flow, crust buildup on the gooseneck, plunger movement obstruction, and hydraulic pressure leaks. The purpose of planning the replacement and repair of die-casting machine components is to obtain replacement and repair costs, replacement and repair schedules for the period 2026, and the ratio of maintenance costs to profits. The replacement and repair planning method includes collecting previous maintenance data, applying the inspection-replace-repair-overhaul (IRRO) method, evaluating component conditions, predicting component service life, predicting labor costs, predicting supporting equipment to be used in maintenance, predicting the time to replace spare parts or reinstall repaired components, estimating replacement and repair costs for the period 2026, and calculating the ratio of replacement and repair costs to profits. The planning results obtained replacement and repair costs for the 2026 period are 75.770.000,- IDR with an estimated die casting machine rental rate of  1,500,000 IDR/hour which has the potential to be rented for 1,200 hours/year, and the ratio of maintenance costs to profits is 10,02 % which implies that the die casting machine with a capacity of 40 units/hour is still suitable for use and has the prospect of generating profits for the next few years.

The danger of cadmium contamination in water sources remains a crucial environmental issue due to its persistent nature and high toxicity level, which poses serious risks to human health and ecosystems. Cadmium is a non-biodegradable heavy metal that can accumulate in living organisms over time. The presence of these toxic Cd²⁺ ions is known to trigger damage to vital organs such as the liver and kidneys; therefore, reducing their concentration in aquatic environments is of paramount importance for environmental protection and public health safety. Among various treatment methods, adsorption is considered one of the most effective and economical techniques for removing heavy metal ions from contaminated water. In this study, the capability of mesoporous silica MCM-48-NH₂ as an adsorbent for Cd²⁺ ions was systematically evaluated. The adsorption performance was examined by investigating several important parameters, including contact time, solution acidity level (pH), and initial Cd²⁺ concentration. Furthermore, the adsorption mechanism and interaction between Cd²⁺ ions and the adsorbent surface were analyzed using Langmuir and Freundlich isotherm models. The results demonstrate that the adsorption process of Cd²⁺ ions onto MCM-48-NH₂ tends to follow the Langmuir isotherm model, indicating monolayer adsorption behavior, with a maximum adsorption capacity of 0.66 mmol g⁻¹.

This study comprehensively evaluates the quality of biomass briquettes produced from blends of coconut shell charcoal and sengon sawdust, using both carbonized and non-carbonized materials. Composite briquettes were fabricated with varying compositions and characterized through proximate analysis, calorific value, density, and burning rate measurements to determine their suitability as solid fuel. The results indicate that adding non-carbonized sawdust increases volatile matter content and burning rate but reduces the calorific value of the briquettes. In contrast, incorporating up to 10% carbonized sawdust significantly improves the calorific value to 6119.2 cal/g, approaching that of pure coconut shell charcoal (6352.2 cal/g), while maintaining a relatively high burning rate. Briquettes containing carbonized sawdust also exhibit low ash content, below 3%, and moisture content under 8%, meeting standard solid fuel quality requirements. These findings demonstrate that a strategic combination of carbonized and non-carbonized materials can produce hybrid biomass briquettes with optimized thermal performance, providing a promising, sustainable, and environmentally friendly alternative fuel for domestic and industrial applications.

Presidential Instruction Number 1 of 2025 concerning State Expenditure Efficiency gave rise to a fiscal paradox at the beginning of the new administration, with a cut of Rp306.69 trillion facing a 17.9% APBN deficit for flagship programs such as Free Nutritious Meals, which triggered doubts about public trust, especially students at the University of Jambi affected by the BOPTN adjustment. This study analyzes the influence of student perceptions on the dimensions of effective-efficient (X1) and transparent-accountable (X2) policies on public trust (Y) as an indicator of government legitimacy. A quantitative survey approach was applied to 400 active students at the University of Jambi (proportional random sampling using the Slovin e=0.05 formula), with SPSS multiple linear regression analysis after classical assumption testing, validity (r> r-table), and reliability (Alpha Cronbach's 0.920 (x1); 0.949 (x2); 0.918 (y)). The results show a significant simultaneous effect (F=200.951; sig=0.000), partial X1 is dominant (t=7.116; β=0.162; sig=0.000) and X2 is significant (t=5.532; β=0.110; sig=0.000), with R²=0.503 explaining 50.3% of the variation in trust. The findings confirm the theory of Easton (1965) and Weber (1947) that efficiency performance evaluation shapes trust, so it is recommended that a real-time APBN dashboard, transparent communication to regional PTNs, and fiscal literacy strengthen the legitimacy of good governance.

This study aims to analyze the influence of work discipline and work motivation on employee performance at Bank Sulutgo Tondano. The research method used is a quantitative approach with multiple linear regression analysis. The population in this study consists of all 76 employees of Bank Sulutgo Tondano, and the sample was obtained using a saturated sampling technique. Data collection was carried out through questionnaires. The results of the study indicate that partially, work discipline has a positive and significant effect on employee performance, and work motivation also has a positive and significant effect on employee performance. Simultaneously, work discipline and work motivation have a significant effect on employee performance, with a coefficient of determination of 44.4%, indicating that these two variables are able to explain the variation in employee performance. Meanwhile, 55.6% is influenced by other factors outside the scope of this study. Therefore, it can be concluded that improving work discipline and work motivation will have an impact on employee performance at Bank Sulutgo Tondano.  

Employee performance is a strategic factor in the success of regional banking organizations that are oriented towards service and achieving business targets. However, empirical evidence at PT Bank Sumut Kantor Cabang Koordinator Medan, indicates that employee performance tends to stagnate in the "Good" category during the 2021–2024 period. This condition is thought to be related to career development that is not yet optimally structured, organizational commitment that has not been fully actualized in work behavior, and inadequate extrinsic motivation. This study aims to analyze the effect of career development and organizational commitment on employee performance through extrinsic motivation as a mediating variable. The study used a quantitative approach with a survey method of employees at PT Bank Sumut Kantor Cabang Koordinator Medan. Data were analyzed using Structural Equation Modeling. The results show that career development and organizational commitment influence extrinsic motivation, and extrinsic motivation plays a role in improving employee performance and mediating the relationship between variables. These findings strengthen the role of extrinsic motivation as an important mechanism in bridging human resource policies and employee performance in regional banking.

The growing demand for transparency, accountability, and measurable performance has transformed higher education institutions into complex public organizations required to deliver reliable and stakeholder-oriented services. Within this governance-driven environment, institutional governance plays a fundamental role in shaping service excellence and institutional legitimacy. Drawing on a public administration perspective, this study examines how governance dimensions influence academic service performance in higher education. This research employs a qualitative descriptive-analytical design. Data were collected through in-depth interviews, document analysis, and institutional observations involving university leaders, academic administrators, faculty members, and students. The analysis focuses on governance dimensions—transparency, accountability, participation, effectiveness, and responsibility—and their integration into institutional systems such as performance management, quality assurance, and digital infrastructure. The findings reveal that governance frameworks are formally established through regulations and digital systems; however, their operational integration remains uneven. Transparency improves service reliability when supported by consistent information management, while accountability mechanisms tend to emphasize procedural compliance rather than performance-based evaluation. Stakeholder participation is institutionalized but largely consultative. The study concludes that service excellence in higher education is a governance-driven outcome that requires systemic alignment between governance principles, institutional capacity, and performance management processes. Strengthened governance integration enhances service reliability and institutional legitimacy.

This study conducts a Systematic Literature Review to examine the relationship between job enrichment, the Human Resource Information System, and work–life balance on organisational performance through the mediating role of innovative work behaviour, with a particular focus on medium-scale Micro, Small, and Medium-Sized Enterprises. Drawing on Scopus-indexed publications from 2020 to 2025, the review identifies theoretical and empirical findings that highlight the importance of human resource practices and digital transformation in strengthening organisational innovation. The analysis reveals that job enrichment significantly enhances employee autonomy, engagement, and intrinsic motivation, which in turn fosters innovative work behaviour. Likewise, the Human Resource Information System contributes to performance improvement by increasing decision-making efficiency and supporting data-driven innovation processes. Meanwhile, work–life balance promotes creativity and reduces stress, thereby fostering an environment conducive to innovative thinking. Furthermore, innovative work behaviour is found to mediate the relationship between human resource practices and organisational performance by transforming individual innovation into collective organisational outcomes. These findings indicate that integrating the Human Resource Information System with job enrichment and work–life balance policies can substantially enhance the competitiveness and productivity of medium-scale Micro, Small, and Medium-Sized Enterprises. This study contributes to theoretical advancement in innovation-oriented human resource management and offers practical implications for developing adaptive human resource systems to ensure sustainable business performance in the digital era.

Background: The development of modern manufacturing systems requires production scheduling strategies that not only improve productivity but also optimize energy utilization. Multi-machine production systems with job-shop configurations exhibit high complexity due to dynamic interactions between machines, job queues, and varying processing times, making conventional scheduling methods less effective in handling changing operational conditions. Objective: This study aims to develop and evaluate a reinforcement learning based production scheduling approach to improve production efficiency while reducing energy consumption in multi-machine manufacturing systems. Methods: This research employs a job-shop based multi-machine production simulation model as the experimental environment. The scheduling problem is formulated as a Markov Decision Process, enabling the implementation of reinforcement learning algorithms, namely Q-learning and Deep Q-Network, to learn optimal scheduling policies through interaction with the simulation environment. Energy consumption parameters are incorporated into the reward function so that the learning agent can consider energy efficiency in the scheduling decision-making process. System performance is evaluated using three main metrics, namely energy consumption, throughput, and makespan. Results: The experimental results show that the reinforcement learning based scheduling approach achieves better performance compared to conventional scheduling methods, resulting in lower energy consumption, higher job completion rates, and shorter production completion times within the multi-machine manufacturing system.

This study aims to analyze the strengthening of higher education governance in realizing transparent and accountable academic services. In the context of the globalization of higher education and increasing public accountability demands, universities are required not only to excel academically but also to provide services that are open, responsive, and accountable. This research employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews, observations, and documentation studies involving university leaders, academic administrators, lecturers, and students. Data analysis was conducted interactively through data reduction, data display, and conclusion drawing. The results indicate that the principle of transparency has been implemented through digital-based academic information systems; however, consistency in updating information still needs improvement. Accountability has been supported by standard operating procedures and service evaluations, although performance measurement based on indicators has not been fully integrated. Stakeholder participation has been facilitated through evaluation forums, but involvement in strategic decision-making remains limited. Overall, the dimensions of transparency, accountability, participation, effectiveness, and responsibility are interrelated in shaping the quality of academic services. This study emphasizes that strengthening governance must be systemically internalized within organizational culture and institutional operational systems to enhance trust and stakeholder satisfaction.

This study aims to explore students' experiences, reflections, and perceptions of innovative learning in drama studies through digital performance. This qualitative descriptive research utilized a case study approach with 36 students enrolled in the Drama Studies course (2025/2026) within the Indonesian Language and Literature Education program at Universitas Singaperbangsa Karawang. Primary data consisted of students' written reflections and digital performance artifacts, supported by secondary data from literature on constructivism, dual coding/multisensory theory, and emotional intelligence, as well as curriculum documents. Data collection involved documentation, participatory observation, and semi-structured interviews. Data analysis employed thematic analysis through systematic steps including reading, coding, categorization, interpretation, and presentation. Data validity was ensured through source triangulation, member checking, and peer debriefing. The findings indicate that digital performance provides positive learning experiences, strengthens the integration of theory and practice, fosters problem-solving skills, and develops collaboration, empathy, and students' emotional intelligence. These results affirm that digital performance-based drama learning is a pedagogical innovation relevant to 21st-century competencies and can serve as a model for project-based curriculum development in literature education.

Background: Stunting remains a major public health concern in Indonesia, affecting children’s growth, development, and long-term health outcomes (Sari, 2020). Early childhood stunting can lead to cognitive delays, poor school performance, reduced productivity in adulthood, and increased risk of chronic diseases (Hapsari & Wulandari, 2019). Understanding the interaction of demographic, socioeconomic, and health-related factors is essential to reduce stunting prevalence and improve child health outcomes (Yuliani, 2019). Objective: This study aimed to analyze the factors influencing the incidence of stunting among children attending the Sagerat Public Health Center in Bitung City. Methods: A quantitative, observational study with a cross-sectional design was conducted. Thirty children were selected using purposive sampling based on inclusion criteria such as age under five years and available anthropometric data. The Wilcoxon signed-rank test was applied to examine the relationship between these factors and stunting incidence, with a significance level set at p < 0.05. Results: The analysis showed that 30 children (100%) in the study were at risk of stunting based on height-for-age measurements, with 20 children (90%) confirmed as stunted and 10 children (10%) having normal height. These results suggest that maternal education, socioeconomic status, nutrition, and access to healthcare are strongly associated with stunting in this population. Conclusion: Factors such as maternal education, socioeconomic status, dietary intake, and access to healthcare significantly influence the incidence of stunting among children at the Sagerat Public Health Center. Comprehensive community-based programs are recommended to reduce stunting prevalence and improve long-term health outcomes for children.

Public health administration plays a strategic role in strengthening primary health care governance amid increasingly complex health system challenges. This study aimed to synthesize recent evidence on the development, challenges, and implications of public health administration during the period 2020–2025. A literature review with a systematic approach was conducted by analyzing peer-reviewed articles retrieved from major scientific databases and selected through a PRISMA 2020 flow process. The findings indicate that effective public health administration—characterized by strong governance, adaptive leadership, and the integration of digital health information systems—contributes to improved performance of primary health care services in terms of service quality, efficiency, and sustainability. However, the review also reveals persistent gaps, particularly the limited empirical evidence examining causal relationships between administrative capacity and health service performance, as well as challenges related to human resource readiness and data governance in digital transformation. These findings highlight the need to strengthen administrative capacity, leadership competencies, and integrated information systems to support resilient primary health care. The study provides theoretical and practical implications for policymakers, health managers, and researchers in advancing public health administration toward more effective and sustainable health systems.

This study aims to evaluate the effectiveness of various doses of 6.25% Poly Aluminium Chloride (PAC) and 0.1% polymer flocculant in reducing Total Suspended Solids (TSS) and assessing pH changes in coal stockpile wastewater at PT PLN Nusantara Power UP Paiton Unit 9. Stockpile wastewater typically contains high levels of suspended solids originating from water spray activities that carry fine coal particles. The coagulation–flocculation process was performed using the jar test method with PAC dosages of 35 ppm, 50 ppm, and 65 ppm, along with flocculant dosages of 6 ppm and 7 ppm. pH and TSS were analyzed before and after treatment to assess process effectiveness. The results indicate that a PAC dosage of 35 ppm combined with a 6 ppm flocculant achieved the highest TSS removal efficiency of 98.15%. Increasing PAC dosage resulted in reduced performance due to overdosing effects, leading to charge destabilization and impaired floc formation. These findings highlight the importance of optimizing coagulant dosage to improve stockpile wastewater quality for safe reuse in operational activities.