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Masyarakat Indonesia lebih suka mengkonsumsi bahan makanan yang mengandung antioksidan karena dapat melindungi sel dari kerusakan yang disebabkan oleh radikal bebas. Tanaman sumber antioksidan salah satunya bunga rosela. Pigmen antosianin dalam rosela juga dapat dimanfaatkan sebagai pewarna alami dalam makanan dan minuman. Salah satu usaha yang akan dilakukan adalah mengolah bunga rosela menjadi nata. Penelitian ini bertujuan menghasilkan formulasi nata de rosela yang memiliki aktivitas antioksidan maksimal, berkualitas, dan disukai konsumen, serta mengetahui karakteristik kimia, fisika, dan sensori nata de rosela dengan variasi lama ekstraksi dan berat bunga rosela. Penelitian dilakukan dengan menggunakan Rancangan Acak Lengkap (RAL) faktorial yang terdiri dari 2 faktor yaitu lama ekstraksi (5, 10, 15, dan 20 menit) dan berat bunga rosela (5, 10, dan 15 gram). Hasil penelitian menunjukkan kombinasi perlakuan berat bunga rosela 15 gram dengan lama ekstraksi 5 menit menghasilkan nata de rosela yang mempunyai aktivitas antioksidan paling tinggi. Karakteristik nata de rosala tersebut adalah sebagai berikut: kadar air 87,94%; kadar abu 0,03%; kadar serat 2,06%; kadar gula yang dimanfaatkan dalam proses fermentasi 91,61%; aktivitas antioksidan 23,88%; ketebalan nata 0,96 cm, berat nata 1075 gram, tekstur 28,95 mm/g, cairan sisa fermentasi 30 ml, dan warna nata de rosela yaitu berwarna merah muda (2,27). Kata Kunci: nata de rosela, bunga rosela, berat bunga rosela, lama ekstraksi ABSTRACTIndonesian people were more likely to consume foods that contain antioxidants because

Tujuan yang dicapai dalam penelitian ini adalah Mengetahui pengaruh media pembelajaran berbasis TIK dalam menunjang pembelajaran terhadap prestasi belajar pada siswa kelas XI SMA N Colamdu Tahun Pelajaran 2015/2016. Penelitian ini merupakan penelitian kualitatif. Dalam penelitian ini, populasinya adalah siswa kelas XI SMA Negeri Colomadu yang berjumlah 319 siswa. Sampel diambil dengan teknik random dengan cara Quota random sampling dengan mengambil sampel sebanyak 15-20 % dari populasi, dengan hasil perhitungan yang berjumlah 67 siswa. Teknik pengumpulan data dalam penelitian ini menggunakan Metode tes. Metode tes digunakan untuk mengumpulkan data mengenai pengaruh media pembelajaran berbasis TIK dengan prestasi belajar. Triangulasi yang digunakan dalam penelitian ini adalah pertama triangulasi sumber dengan membandingkan apa yang dikatakan siswa dan guru. Triangulasi metode yaitu pembuktian dengan observasi mengenai pelaksanaan penerapan media pembelajaran berbasis TIK. Teknik analisis data menggunakan deskriptif kritis komparatif. Pelaksanaan ini dilakukan dalam satu siklus yang terdiri dari perencanaan, pelaksanaan, observasi, dan refleksi. Berdasarkan penelitian dan pembahasan maka diperoleh kesimpulan bahwa penggunaan media pembelajaran berbasis TIK dapat meningkatkan pemahaman materi tentang penegakan hak asasi manusia di Indonesia siswa kelas XI SMA Negeri Colomadu Karanganyar tahun ajaran 2016, pada kondisi awal menunjukan bahwa dari 33 siswa, yang dinyatakan tidak tuntas atau mempunyai nilai dibawah 70 yaitu sebanyak 33 siswa (100%) dengan rata-rata nilai 63,03. Pada siklus I siswa yang dinyatakan tuntas atau mempunyai nilai diatas 70 sebanyak 7 siswa (21,21%) sedangkan siswa yang belum tuntas dinyatakan 26 siswa (78,79%) dengan rata-rata 56,06. Pada siklus II siswa tuntas sebanyak 32 siswa (100%) dengan rata-rata 83,12. Dengan demikian dapat peneliti menyimpulkan bahwa penggunaan media pembelajaran berbasis TIK dapat meningkatkan pemahaman materi tentang penegakan hak asasi manusia di Indonesia pada siswa kelas XI SMA Negeri Colomadu Karanganyar tahun ajaran 2016/2017.Kata Kunci : Media Pembelajaran Berbasis TIK, Prestasi Belajar

The objective of this research is to examine the effect of Corporate Social Responsibility (CSR) disclosure toward market reaction. CSR disclosure is measured by comparing the corporation CSR disclosure with the GRI standart. Market reaction is measured by abnormal return and unexpected trading volume. The sample of this research consist of 118 manufacture companies listed on the Indonesia Stock Exchange (BEI) in 2013. Multiple regressions were used to analyze the data. Based on the research, the result showed that the CSR Dislosures have no effect toward abnormal return and unexpected trading volume. Keywords : corporate social responsibility (CSR) disclosure, abnormal return, unexpected trading volume

The purpose of this research is to find out if the company which  paying big dividend have better earnings quality than companies that paying small or do not pay dividend. The number of data samples 87, from manufacturing companies specified consumer goods in year of 2011-2013. The result show that the company which  paying big dividend have better earnings quality and statistically significant. Keywords: Dividen, Kualitas Laba, Akrual

This study aims to examine the effect of the tax aggressiveness and eksplosure media company with its corporate social resposibity ( CSR ). This research was conducted in the mining company listed on the Indonesia Stock Exchange.CSR indicates that corporate responsibility should be based on the triple bottom line of a company's social responsibility , environmental , and financial . Sample were obtained by using pooled time series as many as 68 companies from 2011-2014 . Data collection methods used in this study is a content analysis of social disclosure in the annual report of the company. The use of statistical methos in this research is multiple regression. The results of this study indicate that the tax aggressiveness positive significant effect on CSR , while media eksplosure positive significant effect on CSR . Companies that have a high rate of profit then inclined to make greater disclosure of CSR . CSR communicating through the media will enhance the company's reputation in the eyes of the public in accordance.  Keywords: corporate social responsibiltiy,tax aggressiveness,media eksplosure.  

This study aim to examine the effect of the ratio likuiditas, leverage,operating capacity, sales growth, audit committee size, independentcommissioner and public ownership on financial distress.The population ofthis study is manufacture company listed on the Indonesia Stock Exchangefor period of 2009-2015. Based on purposive sampling method, this sampleof this study are 281 companies (159 financial distress and 122 nonfinancial distress). The criteria is used to categorize a financial distresscompany in this study based on earning per share (EPS) negative. Dataanalysis using regression logistic.The result show that the sales growth,operating capacity, independent commissioner and public ownership have asignificant on financial distress.

Pada era sekarang ini Internet of things menjadi latar belakang utama dalam penelitian perangkatkeras maupun dalam pengembangan perangkat lunak. Basis penerapannya pun hingga saat ini sangatberagam, mulai dari lintas sistem operasi, perangkat, bahasa pemrograman dan alinsebagainya. Salah satupenyebab yang menjadi tren saat ini adalah filosofi "Smart City" yang telah menjadi jargon utama dibeberapa kota besar Indonesia.Salah satu sasaran dalam konsep "Smart City" adalah kendali terpusat, dimana semua data diambildari sentra data utama, yang mampu untuk diakses pada semua perangkat yang terhubung padanya danmelalui beragam media komunikasi. Salah satu yang saat ini tren juga dalam mediasi komunikasi adalahperangkat BLE (Bluetooth Low Energy), yang populer. Pengembangan beberapa riset telah menuju padaimplementasinya untuk komunikasi lintas dan antar sistem secara terpadu.Latar belakang inilah yang mampu menjadikan konsep bidirectional communication dalam artikelini, membawa komunikasi antara perangkat Android dan Arduino sebagai upayamengimplementasikannya, dengan hasil baik dan mampu berjalan secara realtime.

This study analyzed the influence of bank capital adequacy level to profitability by using credit risk as moderating variable. The data used in this study is conventional banking listed on the IDX period 2011- 2014.The results of this study indicate that the capital adequacy does not affect the profitability, credit risk negatively affect profitability and credit risk can not moderate the influence of capital adequacy rate on bank profitability in Indonesia.

Maladministration in BPJS Kesehatan services at government hospitals remains a persistent challenge that undermines the principles of good governance in Indonesia. This study examines violations of the General Principles of Good Governance (Asas-Asas Umum Pemerintahan yang Baik/AUPB) in the context of BPJS Kesehatan services at Dr. Wahidin Sudirohusodo Regional General Hospital (RSUD), Makassar, South Sulawesi. This research employs a normative-empirical legal method, combining statutory analysis with field data obtained through interviews and documentation. The findings reveal that maladministrative practices—including procedural delays, discriminatory treatment of BPJS patients, inadequate information disclosure, and arbitrary administrative decisions violate several AUPB principles enshrined in Law No. 30 of 2014 on Government Administration. These violations contravene the principles of legal certainty, impartiality, proportionality, and accountability. The study concludes that institutional reforms, strengthened supervisory mechanisms through the Ombudsman of the Republic of Indonesia, and enhanced legal literacy among healthcare workers are necessary to reduce maladministration. This research contributes to the development of administrative law enforcement in the Indonesian public health sector.

Small pelagic fisheries play an important role in food security, coastal livelihoods, and local fishery economies in Indonesia. Sardinella fimbriata is one of the economically important small pelagic fish species widely utilized in coastal communities. However, increasing fishing pressure may alter population size structure and reduce reproductive sustainability. This study aimed to analyze the size structure, gonad maturity stage, and exploitation status of Sardinella fimbriata in Kwandang Waters, Tomini Bay, Indonesia. The research was conducted from August to November 2025 using a descriptive quantitative approach. A total of 1,560 fish samples collected from commercial landings were measured for total length and examined macroscopically for gonad maturity. Data were analyzed using length-frequency distribution, maturity proportion, and logistic regression to estimate length at first maturity (L₅₀). The results showed that fish length ranged from 8.0 to 19.9 cm and was dominated by the 12.0–15.9 cm size group, accounting for 75.45% of total samples. Immature gonads dominated the catch, representing 91.35% of individuals, while mature fish accounted for only 8.65%. Logistic regression estimated L₅₀ at 16.72 cm, whereas the average catch length was 13.56 cm with an Lc/L₅₀ ratio of 0.81. These findings indicate that most fish were captured before reaching reproductive maturity, suggesting growth overfishing conditions. The study highlights the importance of minimum catch size regulation, selective fishing gear, and routine biological monitoring to support sustainable management of small pelagic fisheries in Tomini Bay.

This community service activity is motivated by the importance of Strengthening digital communication capacity within environmental communities to support the sustainability of community-based environmental conservation movements. The MAT PECI Community (Indonesian Community for Ciliwung Care) as an active partner in conservation and education along the Ciliwung River still faces limitations in managing digital organizational communication, particularly in documentation, publication, and social media optimization aspects. This activity aims to enhance the capacity of community members in utilizing digital media as a means of communication, education, and environmental advocacy. The method used is Participatory Action Research with a participatory approach that involves the community actively from problem identification, planning, implementation, to evaluation. The program includes digital communication training, mentoring in social media content creation, basic photography and videography training, and the development of community digital publication strategies. The results show an increase in members’ understanding and skills in using social media, behavioral changes toward more structured documentation, greater awareness of the importance of digital communication, and the formation of a more directed organizational communication system. The findings indicate that strengthening community-based digital communication is effective in social empowerment and supports the sustainability of environmental conservation movements.

The research was conducted to examine the moderating effects ofboard independent directors on the relationship between managerialownership on dividend policy and debt. The purpose of this study to determinehow much influence managerial ownership on dividend policy and debt aswell as the moderating effects of independent directors on the relationshipbetween managerial ownership on dividend policy and debt.The research wasconducted by quantitative methods using secondary data. Secondary data werefrom Indonesia Capital Market Directory (ICMD) and annual reports listedcompanies on the Indonesia Stock Exchange (IDX). The research populationis a company listed on the Stock Exchange, then the samples were taken bypurposive sampling with the criteria listed companies from 2007 to 2011 andhave the data required in this study. The analysis used the multiple regressionanalysis to see the effect of independent variables on the dependent variableeither jointly or individually. Before being tested by multiple linear regressionfirst tested the classical assumptions.The results showed that the significant negative effect of managerialownership on dividend policy, managerial ownership has no effect on debtpolicy. Independent directors are moderate the relationship betweenmanagerial ownership to dividend policy, but did not moderate therelationship between ownership and debt managerial. Control variables affectthe profitability of dividend policy, size does not affect the dividend policy.While variables affect the profitability and size of debt policy.

This study analyzes the effect of bank lending to profitability by usingcredit risk as a moderating variable. The data used in this study isconventional banking listed on the IDX period 2011-2014. The results ofthis study indicate that loan disbursement negatively affects profitability,credit risk negatively affect profitability and credit risk can not moderate theeffect of credit distribution on the profitability of banks in Indonesia.Keywords: lending ratio, credit risk, profitability

This study aimed to analyze the influence of Return On Investment,Debt To Equity Ratio, Economic Value Added, and Inflation on StockReturns. This study was made as there are differences between the results ofresearch with each other and so can be used to predict fluctuations stockreturns.Sample of this research is 135 others company in IDX with methodpurposive sampling.This study uses multiple linear regression statistic to testthe hypothesis. The variable used in this study Return On Investment, DebtTo Equity Ratio, Economic Value Added, Inflation, and Stock Returns. Typeof data used in the form of secondary data is data such as notes and reportstaken from Indonesian Capital Market Directory.The results showed that simultan independent variables effect on stockreturn. While research is partially showed Return On Investment positive andnot significant effect on stock returns. While Debt To Equity Ratio negativeand significant effect on stock returns. Meanwhile Economic Value Addedpositive and significant effect on stock returns. And then inflation negativeand not significant effect on stock returns. In addition it was found that thevalue of adjusted R square is 5,8%. This means that 5,8% of the movement ofstock returns can be predicted from the four variables, while at 94,2% isexplained by other variables outside the model

The purposeof this study was to find empirical evidence of theinfluence of company'sinvestment decision, financing decision, ,firmprofitability, firmproductivity and firmliquidity to the company’s value.Thestudy took a sample of mining and service mining companies listed inIndonesia Stock Exchange period of 2008 until 2012. Sampling wascollected by using purposive sampling technique. Samples obtained in thisstudy were 75 companies.The result of this research shows that investmentdecision and financing decision doesn’t have influence to firm value.But firmprofitability, firm productivity, and firm liquidity has positive influence tofirm value.

This study aims to evaluate the effectiveness of digital transformation in the 5.0 era in transforming latent cash waqf assets into productive capital capable of sustainably driving the community’s economy. The study employed a qualitative approach using a literature review method. Data were obtained through literature searches and official documents from the Indonesian Waqf Board, then analyzed descriptively to obtain comprehensive conclusions regarding the effectiveness of digital systems in cash waqf management. The results indicate that financial technology (fintech) such as QRIS, crowdfunding, Islamic banking applications, and digital wallets (e-wallets) are capable of overcoming conventional bureaucratic barriers through the concept of “micro waqf,” which is accessible to all levels of society. Based on the Technology Acceptance Model (TAM) theory, ease of digital access has been proven to increase public interest in waqf because it reduces administrative barriers and concerns regarding transaction amounts. In addition, real-time data-based reporting systems also improve transparency and accountability in waqf management. Therefore, the digitalization of cash waqf in the 5.0 era serves as a form of social engineering in collecting collective funds to sustainably support sharia-based productive sectors.  

Environmental damage occurs at this time pushed corporations to change their business strategy into environmental strategy. Hence, performance measurement system is also used toward environmental. The Result of research conducted by Perego and Hartman (2009) has found relationship between environmental strategy and the use of performance measures mediated by performance measurement system (PMS). Based on the limitation of study conducted by Perego and Hartman (2009), this study replicate and meliorate by distributing questionnaires to corporate social responsibility (CSR) division of corporations in Indonesia. Because this division is part of the corporations, they are considered to understand more on the company's policy on social and environmental. Research of this study found that relationship between environmental strategy and the use of performance measurement system mediated manager sensitivity to environment and degree of congruity. Keywords: environmental strategy, uses performance measurement, company policy, sensitivity, congruity.

Debt Policy is policy to decision finance is a policy in determining the company’s funds are sourced from external. Managers must determine the exact proportion of debt with due regard to the risks of the debt. The purpose of this research is to explore how the influence free cash flow, growth of the company, dividend policy and firm size toward the debt policy. Population in this study are all companies listed on the indonesia stock exchange year 2013 obtained 137 company. This research used purposive sampling method. The analysis show that they have one variable is dividend policy has positive influence to debt policy. As for the other three variables independent are free cash flow, growth of the company, and firm size that insignificant influence to debt policy. The conclusions of this study proved that the dividend policy can improve the company’s debt policy. Suggestion for future research to use an independent commissioner and the implementation of good corporate governance to supervise the activities of the company and improve its performance. Keywords: Free cash flow, debt policy, dividend policy, firm size, growth of the company

This study examines the mechanism of corporate governance and financial distress conditions on the voluntary disclosure in the annual report. Elements of mechanism corporate governance that are used consist of managerial ownership, institutional ownership, independent commissioners, board of commissioners, and audit committees. Research using secondary data from 2010 – 2012 annual reports of various companies manufacturing industrial sectors and consumer goods contained in the Indonesia Stock Exchange (IDX). The sampling method used in this study was purposive sampling. The sample consists of 47 companies. The results show that the independent commissioners, board of commissioners, and financial distress condition have a significant effect on voluntary disclosure. While managerial ownership, institutional ownership, and audit committees does not significantly influence voluntary disclosure. Keywords: corporate governance, financial distress, voluntary disclosure.

The purpose of this research is to examine the effect of CEO power onfirm performance and the moderating influence of independent board on therelationship between CEO power and firm performance. Indicator of CEOsPower studied were the CEO ownership in the company (CEO Ownership).The firm performance studied with the calculation of PE Ratio. Then, theindependent board is a proportion of independent board on the board ofcommissioners.The research is conducted by quantitative methods using secondarydata. Secondary data comes from the company's annual report listed on theIndonesian Stock Exchange. This research population is company listed onthe Indonesian Stock Exchange, and then the samples were taken bypurposive sampling with criteria manufacture company that not sufferedlossesduringthe observation process and have the data required in this study,in order to obtaina sample of 267 companies. This study use sregressionanalysis to the test the parameters individually significant (t - test).The result of the hypothesis test indicates that the CEO Powerwith CEO ownership as indicator has no effecton the firm performance withPE ratios are calculated, and the independent board based on the proportionof independent board does not have a moderating effecton the relationshipbetween CEO power and firm performance.