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Rachellia Abitha Daniswara; Ika Korika Swasti

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The shift towards flexible working arrangements (FWA), especially in the context of remote work or work-from-home (WFH) settings, has prompted organizations to rethink how flexibility impacts employee performance. While FWA offers potential benefits such as improved work-life balance and autonomy, it can also create challenges related to time management, coordination, and communication—particularly in the absence of adequate support from supervisors. This study addresses the problem of whether work flexibility alone is sufficient to enhance employee performance, or if perceived supervisor support (PSS) serves as a mediating factor in this relationship. The objective of this research is to investigate the role of PSS as a mediator between FWA and employee performance. A quantitative research method was employed, with data collected via structured questionnaires distributed to 35 employees working under flexible arrangements. The collected data were then analyzed using statistical techniques to assess both direct and indirect relationships among the variables. The findings indicate that while FWA does not directly improve employee performance, it significantly enhances employees’ perception of supervisor support. Furthermore, PSS was found to have a strong positive influence on performance outcomes. These results suggest that flexibility in work arrangements must be complemented by consistent and active supervisory engagement to yield positive effects on employee performance. In conclusion, the study emphasizes that PSS plays a critical mediating role in the FWA–performance link. Organizations seeking to implement or optimize flexible work policies should prioritize supervisor training and engagement strategies to ensure that flexibility translates into measurable performance improvements. Future research may explore these dynamics in larger populations and across different industries.

Randy Lieminarto; Sarwani Sarwani; Ulul Albab

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Public Financial Management (PFM) is a critical element of good governance, transparency, and accountability, with direct implications for education and youth development. Despite its significance, research on PFM in these sectors remains fragmented, limiting a holistic understanding of its impact. This study conducts a Systematic Literature Review (SLR) to synthesize existing scholarship on PFM in education and youth affairs, following the PRISMA 2020 guidelines. A comprehensive search across Scopus and Web of Science identified peer-reviewed studies addressing financial governance, budgeting practices, accountability mechanisms, and financial literacy programs. The findings reveal that effective PFM contributes to improved educational outcomes by enhancing financial literacy, ensuring timely budget disbursement, promoting student savings, and enabling equitable access to financial education. Conversely, persistent challenges such as delays in fund allocation, weak accountability, and disparities in program implementation continue to hinder progress. The review also highlights the broader implications of SLRs in advancing curriculum innovation, guiding evidence-based policymaking, and strengthening accountability frameworks in education finance. This study contributes to both theory and practice by offering an integrated synthesis of PFM in education and youth affairs, identifying critical research gaps, and providing recommendations for policymakers and practitioners. The results underscore the importance of embedding financial literacy into school curricula, adopting performance-based budgeting, and fostering collaboration between researchers and policymakers. Ultimately, strengthening PFM in education not only enhances institutional efficiency but also equips youth with the financial skills and opportunities required for sustainable social and economic development The findings from this review contribute to the ongoing discourse on PFM by offering an integrated synthesis of current knowledge. The study not only uncovers critical research gaps but also provides actionable recommendations for both policymakers and practitioners.

Tut Wuri Handayani; Suparno Suparno; Aris Toening Winarni

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study investigates the influence of an online attendance system and digital literacy on teacher discipline and performance in elementary schools. A quantitative explanatory research approach was employed to provide empirical evidence regarding these relationships. The research population consisted of 170 elementary school teachers in Bojong District, Pekalongan Regency, who were selected using proportional stratified random sampling to ensure representativeness. Data were collected through a structured questionnaire using a 5-point Likert scale, and analyzed with Structural Equation Modeling (SEM) through the Partial Least Squares (PLS-SEM) approach using SmartPLS 4.0 software. The measurement model evaluation demonstrated strong reliability and validity across all constructs. Cronbach’s Alpha values ranged between 0.820 and 0.872, Composite Reliability between 0.881 and 0.911, and Average Variance Extracted (AVE) between 0.649 and 0.718. Discriminant validity was confirmed based on both the Fornell-Larcker Criterion and the Heterotrait-Monotrait Ratio (HTMT). The structural model showed good predictive relevance with a Goodness-of-Fit (GoF) value of 0.366, indicating a large effect. Hypothesis testing results supported all proposed relationships. Digital literacy was found to positively influence teacher performance, while the online attendance system significantly affected both teacher discipline and teacher performance. Furthermore, teacher discipline was proven to have a positive effect on teacher performance. Mediation testing revealed that teacher discipline acted as a significant partial mediator in the relationships between digital literacy, online attendance systems, and teacher performance. The findings provide empirical validation for the Task-Technology Fit Theory and the TPACK Framework in the context of educational human resource management. This study confirms that digital transformation, through strengthening digital literacy and online systems, represents an effective strategy to improve teacher professionalism and enhance academic quality in elementary schools.  

Wahyu Adi Wibowo

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study was conducted to explore in depth how ethical pressure, ethical orientation, and religiosity influence earnings management practices, while also examining whether religiosity plays a role as a moderating variable in this relationship. Using a quantitative, survey-based approach, this study involved 109 respondents with professional backgrounds and experience in accounting and finance, thus deemed relevant in understanding the phenomenon of earnings management from a practitioner's perspective. The data analysis technique used was Partial Least Square Structural Equation Modeling (PLS-SEM), which is considered appropriate for examining relationships between latent variables with high complexity. The results show that ethical pressure has a positive and significant influence on earnings management practices, meaning that the greater the ethical pressure a person feels, the higher the tendency to engage in such practices. Conversely, ethical orientation shows a negative and significant influence, so that individuals with a strong ethical orientation tend to reject this manipulative practice. Religiosity is also shown to have a significant negative influence, so that the higher a person's level of religiosity, the lower their tendency to engage in earnings management. Furthermore, moderation analysis found that religiosity strengthens the influence of ethical orientation in suppressing earnings management practices, meaning that individuals who are both religious and have a high ethical orientation are more consistent in maintaining their integrity. However, the role of religiosity was not proven to be significant in moderating the relationship between ethical pressure and earnings management practices, indicating that although religiosity can shape ethical attitudes, it is not sufficient to mitigate the impact of strong external pressures. These findings imply the importance of strengthening ethical values ​​and religiosity in accounting education and practice to prevent opportunistic behavior that is detrimental to related parties.

Tiara Prisca Sabilla; Rinaldi Bursan

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

In light of the moderating effects of organizational readiness (OR) and digital literacy (DL), this study attempts to examine how business intelligence (BI) affects the sustainable performance and decision-making quality of SMEs in Lampung Province.  This study used a convergent parallel design and a mixed methods approach, integrating both qualitative and quantitative data to offer a thorough insight.  In-depth interviews with 15 important informants provided qualitative data, while purposive sampling was used to choose 200 SMEs as respondents for quantitative data. The outer and inner models were evaluated in a quantitative study using Partial Least Squares Structural Equation Modeling (PLS-SEM), and thematic analysis was used to examine the qualitative data. The findings demonstrated that BI significantly influences sustainable performance (β=0.24, p<0.001) and decision quality (β=0.65, p<0.001), both directly and via decision quality mediation (β=0.58, p<0.001). The association between BI and decision quality was found to be strengthened by OR and DL.  SME players stress the significance of rapid, precise, and integrated data access in enhancing the precision of company strategy, and qualitative findings corroborate the quantitative findings. This study offers useful suggestions for boosting SMEs' competitiveness in the age of digital transformation.

Putranto Anugrah; Heru Sulistyo

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

Because it affects teaching quality, teacher performance, and eventually the overall quality of education, teacher job satisfaction in schools is very important.  Teachers that are happy tend to be more driven, effective, and capable of fostering a supportive learning environment for their pupils.  The purpose of this research is to partly and concurrently examine the effects of competence, career growth, and normative commitment on elementary school teachers' work satisfaction in the Ayodya cluster in the Banyumanik district of Semarang City.  Using a saturation sampling strategy, the study's sample consisted of all 88 instructors in the Ayodya cluster.  A survey-based quantitative research methodology was used.  A questionnaire with a Likert scale of 1–5 was used to gather the data.  Using SPSS 23, data analysis methods included multiple regression, t-tests, F-tests, and classical assumptions.  According to the study's findings, work satisfaction is highly influenced by competence, career advancement, and normative commitment, in that order.  At the same time, primary school teachers' work satisfaction in Banyumanik, Semarang City's Ayodya cluster is greatly influenced by career growth, competence, and normative commitment.

Esa Cahya Kartika; Mad Yusup; Purbawati Purbawati; Ida Rosanti; Diyaa Aaisyah Salmaa Putri Atmaja

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

This study analyzes the effectiveness of implementing predictive maintenance (PdM) on the final drive components of the Komatsu PC200-8 unit at PT. Antareja Mahada Makmur, Site PT. Multi Harapan Utama, East Kalimantan, in an effort to reduce downtime and operational losses. Before the implementation of PdM in 2022, there were 12 repair cases for the final drive with a total downtime of 772.1 hours, repair costs amounting to IDR 310.6 million, rental income loss of IDR 208.03 million, and total losses of IDR 518.63 million. In 2023, during the PdM transition phase, the number of cases decreased to 4, with a total loss of IDR 252.05 million, although downtime remained high (714.6 hours) due to the limited scope of PdM implementation on certain units and components. In 2024, with full PdM implementation, the number of repair cases decreased to 5, with total downtime of only 96 hours and losses of IDR 45.75 million. The cost of PdM implementation for the year was only IDR 21.9 million. As of July 2025, no further damage to the final drive has been recorded, demonstrating a significant improvement in equipment reliability. The reduction in total losses from 2022 to 2024 amounted to IDR 472.88 million, indicating PdM’s effectiveness in avoiding significant costs through condition monitoring methods such as oil analysis, magnetic plug rating, thermal inspection, and oil leak testing (floating seal). The findings of this study confirm that PdM is effective in reducing downtime, repair costs, and enhancing asset management in the mining sector. It also improves equipment reliability and overall operational efficiency, proving PdM to be a successful strategy in reducing losses, increasing productivity, and supporting the sustainability of company operations.

Yudha Suherdiansyah; Mad Yusup; Purbawati Purbawati; Ida Rosanti; Diyaa Aaisyah Salmaa Putri Atmaja

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

The Terminal Loading Area (TLA) API at PT Pertamina Hulu Mahakam functions as a facility for processing oily water before being discharged into the environment. One of the main issues faced is the accumulation of thick floc (oil clumps) due to high emulsions in crude oil, along with the malfunctioning water spray valve on line 1, causing operators to resort to manual spraying using hydrant water. This increases the risk of exposure to hazardous chemicals such as Benzene, Toluene, and Xylene (BTX), which poses a health threat to workers. Therefore, improvements to the water spray system are needed to reduce BTX exposure and enhance the effectiveness of oil-water separation. This study aims to analyze the effectiveness of proposed improvements to the water spray system to reduce BTX exposure and improve the efficiency of oil-water separation. The methodology used includes literature review, field study, and technical testing. Proposed solutions include replacing or repairing the damaged water spray valve, adding piping networks to compartment 2 to distribute water more evenly, and using treated water (produced water) to optimize the system and reduce reliance on hydrant water. The results of the study indicate that replacing or repairing the water spray valve, adding piping networks, and using produced water effectively reduce BTX exposure while maintaining oil recovery effectiveness. The trials also showed that using the Oil Pump (P-3230 & P-3235) provides optimal pressure (8–9 barg) for water spray, compared to the less effective Water Pump (P-3200 & P-3205). Implementing these solutions is expected to reduce BTX exposure for workers, improve oil-water separation efficiency, and contribute to a safer and more efficient working environment.

Muhammad Rafi’i; Mad Yusup; Purbawati Purbawati; Ida Rosanti; Diyaa Aaisyah Salmaa Putri Atmaja

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

This study aims to analyze the causes of component failure in the Power Train system of unit OHT773E CO2278 at PT. Cipta Kridatama, Samarinda, using the Root Cause Failure Analysis (RCFA) method. The Power Train system is responsible for transferring power from the engine to the final drive and other components, making it critical for the operational success of heavy equipment. Therefore, optimal maintenance is essential to prevent fatal failures that could impact the unit's performance. Based on the analysis, the dominant cause of failure is human factors, particularly technician negligence during component installation. This negligence results from a lack of understanding of the procedures and specifications recommended by the manufacturer, leading to incorrect installation of components. This failure impacts the achievement of the component’s expected lifetime, thus shortening the operational life of the components and increasing the risk of more severe damage. This also leads to higher repair costs and reduced unit productivity, resulting in longer downtime. To address this issue, several preventive measures are recommended, such as regular training for technicians to enhance their understanding of correct procedures and specifications, as well as the importance of following manufacturer guidelines during every maintenance and installation process. Additionally, it is advised to conduct routine discussions between technicians and supervisors to ensure that every maintenance step and installation complies with the established procedures. Increased oversight of the installation and maintenance process is also necessary, along with periodic rejuvenation of components to ensure the optimal performance of the Power Train system. Strengthening Preventive Maintenance (PM) practices is also crucial to minimize future damage potential. Implementing these solutions is expected to enhance the reliability of the Power Train system, extend component lifespan, and reduce failure frequency, ultimately improving the overall efficiency and productivity of the company.

Ilham Dwi Septya Widodo; Ida Rosanti; Purbawati Purbawati; Mad Yusup; Diyaa Aaisyah Salmaa Putri Atmaja

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

Occupational Health and Safety (OHS) is a systematic effort aimed at protecting workers from the risks of accidents and work-related diseases. The implementation of OHS integrated with risk management helps identify, evaluate, and control potential hazards effectively in the workplace. This study was conducted at PT. Sarana Sampit Mentaya Utama, Balikpapan Branch, a company engaged in asphalt production. The main objectives of this research were to identify potential hazards, determine appropriate control measures, and evaluate the role of the Job Safety Analysis (JSA) method in supporting OHS. The research method used is JSA, which involves identifying each work step, determining the likelihood and severity of risks, and calculating the risk rating to assess the level of risk. The results showed that there are three potential hazards with a medium-risk category, namely in the activities of raw material mixing, quality control, and asphalt distribution. Additionally, three potential hazards with a low-risk category were found in the processes of raw material weighing, raw material transfer, and pump line valve opening. Recommended control measures to reduce risks include the use of appropriate personal protective equipment (PPE) for each task, improving work facilities and infrastructure, and implementing proper load lifting procedures. The application of JSA has proven effective in raising the company's awareness of potential risks in the workplace. This has led to the implementation of better preventive measures, ultimately contributing to the creation of a safer, healthier, and more productive work environment. Therefore, the integration of OHS with risk management at PT. Sarana Sampit Mentaya Utama plays a significant role in safeguarding the safety and well-being of workers.

Yohanes Kristianto; Asrori Asrori

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to analyze the effect of variations in the Continuously Variable Transmission (CVT) spring constant and the type of fuel on the performance of a 110 CC gasoline motorcycle engine. The CVT system is one of the important components in an automatic motorcycle that functions to transmit power from the engine to the rear wheels efficiently. CVT performance is greatly influenced by the spring constant used, because this component is directly related to the automatic gear ratio shifting process. On the other hand, the type of fuel also has an important role because it is related to the quality of combustion and the efficiency of energy produced by the engine. The test results show that the use of a CVT spring with a constant of 18.05 N/cm combined with Pertamax fuel is able to provide the best engine performance. In this configuration, the engine reaches a maximum power of 7.84 HP at 8200 rpm and a maximum torque of 9.30 Nm at 6200 rpm. This combination is proven to be the most optimal in increasing power and torque, thus providing more responsive acceleration. Furthermore, the use of a CVT spring with a constant of 25.20 N/cm combined with Pertamax also shows quite good performance, namely with a maximum power of 7.38 HP and a maximum torque of 8.56 Nm. Although the results are not as high as the first configuration, this combination is still quite effective in improving engine performance. Meanwhile, when using a spring with a higher constant of 33.69 N/cm, the resulting power tends to decrease to 7.02 HP with a torque of 8.02 Nm. In addition, the initial acceleration in this configuration is less responsive so it is not recommended for optimal performance.

Felisha Putri Maida; Ardi Mustakim

Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Cassava tapai is a traditional Indonesian food product produced through the fermentation of cassava (Manihot esculenta) with the help of microorganisms, particularly the yeast Saccharomyces cerevisiae. This product not only has cultural and economic value but also contains bioactive compounds with health benefits, such as probiotics and fermentation metabolites. However, the quality of cassava tapai is significantly influenced by process factors, particularly incubation time. This study aimed to analyze microbial growth and changes in the chemical properties of cassava tapai with varying fermentation times. The study was conducted using an experimental design with fermentation times of 24, 48, and 72 hours at room temperature. The main parameters observed included the number of microbial colonies (cfu/g), pH changes, and alcohol content produced during the fermentation process. The results showed that microbial growth increased significantly, peaking at 48 hours, with the highest colony count compared to other treatments. After 72 hours, the number of colonies decreased, likely due to ethanol accumulation and decreased substrate availability, which reduced microbial activity. The pH value tended to decrease with increasing fermentation time, reflecting the formation of organic acids during the process. Meanwhile, the alcohol content showed an increasing trend from the beginning to the end of fermentation, although the growth rate was relatively slower at 72 hours. These findings confirm that varying incubation length significantly influences microbial dynamics and chemical changes in cassava tapai. The optimal fermentation time is around 48 hours, as this is the phase where the balance between microbial growth, alcohol formation, and sensory characteristics is maintained. The results of this study can serve as a basis for developing standards for cassava tapai production at both household and industrial scales, while also strengthening efforts to preserve traditional foods with a modern scientific approach.

Safitri Rahmat; Nadila Nadila; Deswita Deswita; Sasmita Putri Hairani; Yeyen Yeyen +1 more

Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Various recent studies have shown that natural active compounds contained in traditional and fermented plants play a crucial role in supporting human health. These compounds include flavonoids, polyphenols, tannins, saponins, alkaloids, organic acids, probiotics, and other phenolic compounds. Detection of these compounds is usually carried out through specific chemical reactions that allow researchers to more precisely identify the bioactive components. Their biological activities are diverse, including antioxidant, antibacterial, anti-inflammatory, and antimicrobial properties, which work to protect the body from cell damage and infection. Natural compounds are considered promising agents for disease prevention and health promotion due to their broad biological activities. The fermentation process has been shown to increase the content of bioactive compounds while lowering the pH of the medium, creating conditions unfavorable for the growth of pathogenic bacteria. Furthermore, probiotics that develop during fermentation play a role in maintaining the balance of the gut microbiota, strengthening the immune system, and improving digestive health. Fermented products are widely recognized as functional foods because they contain beneficial probiotics and enhanced bioactive compounds. These naturally derived products, rich in secondary metabolites, have also been shown to have significant physiological effects, such as lowering cholesterol levels, controlling blood sugar, and maintaining stable blood pressure. This makes natural ingredients and fermented products not only sources of nutrition but also have great potential for development as functional foods and traditional herbal medicines. This highlights the importance of integrating traditional knowledge with modern scientific approaches in developing functional foods and herbal medicines. Therefore, research on natural bioactive compounds and the role of fermentation in enhancing their effectiveness is highly relevant to supporting sustainable public health.  

Ade Lia Kurnia Safitri; Ahmad Fuad

Abstrak : Jurnal Kajian Ilmu seni, Media dan Desain 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Posters are an important means of conveying information and promoting products or services to a wider audience through the power of visual communication. This research focuses on redesigning promotional and informational posters to support the marketing strategy of the Kopi Es Tak Kie website, a long-standing Chinese culinary heritage in Jakarta. The main objectives of this research are to enhance visual appeal, expand market reach, and strengthen cultural values ​​through print media designs that are representative and relevant to the development of the digital era. The approach used is visual communication design with the Design Thinking method. The stages in this method include audience needs research, design concept design, prototyping, and usability evaluation involving target respondents. In the visualization process, Figma software was used to arrange the poster layout, while Procreate was utilized to create complementary illustrations that provide an artistic and authentic feel. The resulting poster design emphasizes the use of a color palette of brick red, cream, and dark blue, combined with script and sans-serif typography. This combination was chosen to convey a cultural message while emphasizing the exclusive image of the Kopi Es Tak Kie brand. The visual harmony of color and typography enhances the cultural narrative while emphasizing the modern brand identity. The primary audience for this poster is young adults aged 22–40 who are interested in the fusion of traditional coffee culture and modern lifestyle. The findings of this study indicate that the redesigned poster is effective in bridging cultural heritage with digital branding, strengthening the identity of Kopi Es Tak Kie across both offline and online platforms. Thus, the poster medium is proven to act as a communication bridge connecting historical values ​​with contemporary marketing strategies.

Rahmad Al Mutaqqim; Yasrul Sami

Misterius: Publikasi Ilmu Seni dan Desain Komunikasi Visual 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Wayang kulit is a traditional art form that embodies moral, social, and spiritual values, while representing human life. In today’s social context, marked by challenges such as power manipulation, economic inequality, and the decline of moral values, wayang kulit remains relevant as a medium of reflection and social critique. This artistic creation applies Bandem’s consortium art method with five stages: preparation, elaboration, synthesis, concept realization, and completion. Through contemporary painting, wayang kulit characters are reinterpreted in expressive and symbolic visual styles. The artwork serves not only as an artistic expression but also as a cultural preservation effort that bridges traditional values with contemporary realities. It is expected that this work will strengthen cultural awareness, function as a medium of social critique, and open broader opportunities for artistic exploration

Zulkifli Zulkifli; Relita Buaton; I Gusti Prahmana

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Coffee is a leading commodity in Indonesia's agricultural sector, possessing high economic value and providing a livelihood for many farmers. However, coffee plant productivity often declines significantly due to various diseases affecting the leaves, stems, and berries. This situation is exacerbated by the lack of knowledge among most farmers in recognizing early disease symptoms, resulting in delayed treatment. Consequently, crop losses are unavoidable. Based on these challenges, this study aims to design and build an expert system capable of diagnosing coffee plant diseases quickly, precisely, and accurately using the Bayesian Theorem method. This method was chosen because it can calculate the probability of a disease occurring based on observed symptoms in plants. The Bayesian approach allows the system to provide more reliable diagnostic results by updating the probability values ​​as new evidence is introduced. The developed expert system is web-based, making it easily accessible to users, both farmers and other interested parties. Users simply select the symptoms observed in coffee plants, and the system will then provide a diagnostic result in the form of possible diseases and their probability levels. Test results indicate that the system is capable of providing fairly accurate diagnostic results and can be used as a basis for farmers in making initial decisions regarding coffee plant disease management. With this expert system, farmers are expected to improve their ability to detect coffee plant diseases early, thereby maintaining crop productivity. This expert system is expected to be an effective decision support tool for farmers to reduce crop losses and improve agricultural sustainability.

Azizeh, Fahrothul; Nadhiroh, Umi; Wahyu Arida, Ririn

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to explain and also prove the hypothesis regarding the effect of total asset turnover (TATO), debt to equity ratio (DER), current ratio (CR), and net profit margin (NPM) on profit changes in coal sub-sector companies listed on the Indonesia Stock Exchange in 2020-2021. The study uses quantitative research using purposive sampling techniques, the population is coal sub-sector companies and a sample of 32 financial reports from 8 companies in 2020-2023. The analytical techniques used are descriptive analysis, panel data estimation methods, classical assumption tests, t-tests (partial), F-tests (simultaneous), and coefficients of determination (R2). The results of the research that has been conducted, it can be concluded that total asset turnover partially does not have a significant effect on profit changes. The debt to equity ratio variable partially has a positive and significant effect on profit changes. The current ratio variable partially has a positive and significant effect on profit changes. The net profit margin variable partially has no effect on profit changes with. Simultaneously, the variables total asset turnover, debt to equity ratio, current ratio, and net profit margin influence changes in profit.

Purwadhi Purwadhi; Yani Restiani Widjaja; Agus Sunarto; Annisa Berlia Maharani

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This study aims to analyze the adaptation strategies of Ananda Sehat Karangsono Clinic in facing the competition in healthcare services in the era of the National Health Insurance (JKN). The background of this research is based on the increasingly fierce competition between healthcare facilities, both clinics and hospitals, in providing fast, efficient, and quality services according to JKN standards. The presence of the JKN program, which demands integrated, transparent, and technology-based services, encourages clinics to innovate to remain competitive and maintain operational sustainability. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation studies. Research informants included clinic leaders, healthcare workers, and administrative staff, thus providing a comprehensive perspective on the implemented adaptation strategies. The results show that Ananda Sehat Karangsono Clinic has integrated digital technologies, such as the Mobile JKN application and WhatsApp, to speed up the registration process, verify patient data, and facilitate communication. This innovation can improve the efficiency of service flows, reduce queues, and create a better service experience for patients. In addition, the clinic emphasizes the importance of patient satisfaction by improving service quality, speed, and friendliness of healthcare workers and support staff. The adaptation strategy implemented was not limited to technological aspects, but also encompassed operational efficiency and humanistic interpersonal services. Overall, the clinic's adaptation strategy was flexible and holistic, encompassing digitalization, strengthening internal management, and developing positive patient relationships. These findings confirm that the clinic was able to maintain competitiveness and service sustainability amidst the dynamics of the National Health Insurance (JKN) and the digitalization of the healthcare system.  

Okky Ayunda Uliawati; Lilis Sulandari; Lucia Tri Pangesthi; Asrul Bahar

Intellektika : Jurnal Ilmiah Mahasiswa 2025 STIKes Ibnu Sina Ajibarang

The purpose of this study was to determine: 1) the effect of mocaf flour substitution on the level of likeability of elephant ear cake; 2) the effect of addition of carrot puree on the level of likeability of elephant ear cake; 3) the effect of the interaction between mocaf flour substitution and the addition of carrot puree on the level of likeability of elephant ear cake; and 4) the nutritional value of the best elephant ear cake product based on the results of chemical tests. This study is an experimental research type with a 3 x 2 factorial design with 6 treatments. The data collection technique in this study was in the form of observations carried out by 3 trained panelists, 31 semi-trained panelists, and 19 untrained panelists with data collection instruments using a hedonic test assessment sheet with criteria for color, aroma, crispiness, taste, and overall. The data analysis technique used was two-way ANOVA assisted by SPSS version 22 software and continued with Duncan's follow-up test if a significant interaction was found. The results showed that 1) mocaf flour substitution affected on the level of likeability of elephant ear cake in terms of crispiness and taste; 2) the addition of carrot puree did not have a significant effect on all aspects of preference; 3) the interaction between the two only affected the crispiness; and 4) the best nutritional content of elephant ear cake was obtained from 4.81% fat, 1.25% ash, 7.88% protein, 1.02% water, 82.01% carbohydrate, 2.82% fiber, and 86.50 mg/100g beta-carotene

Fridollin Fridollin; Wahyuni Oktavia; Resy Nirawati

SABER : Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi 2025 STIKes Ibnu Sina Ajibarang

This study aims to examine the application of the Project Based Learning (PjBL) model assisted by animated videos in improving problem-solving skills in Natural and Social Sciences (IPAS) subjects. The study used a quasi-experimental approach with a one-group pretest and posttest design. The subjects were 30 fifth-grade elementary school students selected as samples. The research instruments included a problem-solving ability test and an observation sheet for the implementation of learning. The results showed a significant increase in students' problem-solving skills after being treated through the PjBL model assisted by animated videos. The average posttest score was higher than the pretest, so it can be concluded that this learning strategy is effective in improving student learning outcomes. The use of animated videos helped students to visualize abstract concepts and engage more actively in the learning process. In addition, the results of observations of the implementation of learning showed that students became more active, enthusiastic, and able to work together in groups to complete the project. Student activity increased gradually, starting from the project planning stage, information collection, to the presentation of results. The teacher acted as a facilitator who provided direction and guidance, while students were directly involved in each process. This indicates that the integration of technology-based media supports collaborative and student-centered learning. Therefore, the implementation of the Project-Based Learning model with animated videos is not only effective in improving problem-solving skills but also fosters overall student engagement in science learning. Therefore, this learning model can be recommended as an innovative strategy to enhance problem-solving skills in primary education.