Publication Search

This study aims to analyze the influence of Profitability, Liquidity, Leverage, Opinion Shopping, and Public Accounting Firm (KAP) Size on Going Concern Audit Opinion in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The audit opinion going concern is an important issue because it reflects the company's ability to maintain its business continuity in the midst of economic uncertainty and increasingly complex market dynamics. The research population includes all companies in the property and real estate sectors on the IDX, with sample selection using purposive sampling techniques that resulted in 60 companies as the object of the study. The collected data was analyzed using the logistic regression method to test the influence of each independent variable on the audit opinion going concern. The results of the study show that profitability has a negative and significant effect on the audit opinion of going concern, which means that the higher the level of profitability of the company, the less likely the auditor to give an audit opinion of going concern. Furthermore, Opinion Shopping has been proven to have a positive and significant effect on going concern audit opinions, so that the practice of seeking alternative auditor opinions has the potential to increase the risk of issuing going concern opinions. Meanwhile, the variables Liquidity, Leverage, and KAP Size did not show a significant influence on the audit opinion going concern. These findings confirm that certain financial performance factors as well as management behavior in seeking auditor opinions have an important role in determining audit opinion going concern, while other factors such as the size of the KAP are not necessarily determinative.

This study aims to analyze and determine how managerial ownership, firm size, leverage, and capital structure affect financial performance in insurance companies listed on the Indonesia Stock Exchange from 2019 to 2022. The study focused on 15 companies that met the sample criteria and were deemed representative of the Indonesian insurance industry during that period. The data used in this study were sourced from officially published company financial reports. Furthermore, the data was processed using Microsoft Excel 2018 and SPSS version 25 software to ensure accurate analysis results. The analysis method used was multiple linear regression, as it is considered appropriate for testing the influence of more than one independent variable on the dependent variable. This approach allows the researchers to identify whether each independent variable has a significant effect on financial performance when tested simultaneously. The results showed consistent findings across all variables. First, managerial ownership has a positive and significant effect on financial performance. This indicates that the higher the managerial ownership, the better the alignment of interests between managers and shareholders, leading to improved financial outcomes. Second, company size also has a positive and significant effect on financial performance, meaning the larger the company, the better the performance. Furthermore, leverage has been shown to have a positive and significant effect on financial performance. This suggests that optimal use of debt can enhance company performance by providing additional resources for growth. Finally, capital structure also has a positive and significant effect on financial performance, indicating that the right combination of debt and equity can increase company value. Overall, the findings highlight the importance of financial and managerial decisions in shaping the performance of insurance companies in Indonesia during the observed period.

This study aims to analyze the application of the full costing method in determining the cost of goods sold at a Sukoharjo Village-Owned Enterprise (BUMDes). The full costing method is an approach that assigns all production costs, both fixed and variable, to the product. It is expected to provide more accurate cost information than the traditional method currently used by BUMDes. This study used a qualitative descriptive approach, using a case study of a BUMDes Sukoharjo that produces traditional foods such as clorot, geblek, and lanting. Data collection techniques included interviews, observation, and documentation.The results indicate that the method currently used by BUMDes Sukoharjo does not capture all production costs, particularly equipment depreciation and other fixed overhead. Calculating the cost of goods sold using the full costing method yields a higher value than the previous method. This difference occurs because the full costing method comprehensively considers all cost elements, providing a more accurate basis for setting selling prices. By implementing the full costing method, BUMDes can improve cost management efficiency and obtain more accurate information for managerial decision-making. Furthermore, applying the full costing method enables BUMDes to better understand the impact of fixed costs on the overall profitability of their products. By factoring in all costs, including overheads and depreciation, BUMDes can make more informed decisions regarding pricing strategies and resource allocation. This method also allows for greater transparency in cost structures, which is essential for effective financial planning and budgeting. Ultimately, the full costing method will contribute to improved financial sustainability and long-term profitability for BUMDes Sukoharjo, helping them navigate challenges in the competitive market of traditional food production.

This study aims to analyze the development process of a creative economy based on bead waste and the use of digital platforms as a marketing medium to increase product competitiveness. The background of the study is based on the phenomenon of increasing volumes of waste that have not been optimally managed and the low skills of business actors in utilizing digital technology. The research method used a qualitative approach with descriptive methods. Data were collected through in-depth interviews, participatory observation, documentation, and literature studies, with informants consisting of business actors, community leaders, representatives of relevant agencies, and consumers. The results of the study indicate that processing waste into beads not only reduces environmental impacts but also opens up creative business opportunities with high economic value. The use of digital platforms has proven effective in expanding market reach, improving branding, and driving sales, although there are still obstacles in the skills of digital entrepreneurs. This study recommends strengthening digital marketing capacity and ongoing mentoring for creative waste-based entrepreneurs to achieve economic and environmental sustainability. In addition, synergy between business actors, the government, and local communities is a crucial factor in supporting the development of a waste-based creative economy. The involvement of local governments through entrepreneurship training and facilitating access to technology is essential to address the challenge of limited digital capabilities of entrepreneurs. Local communities also play a role in maintaining sustainable production and encouraging innovation in bead designs based on local culture to add value and attract market share. This collaboration can create a conducive ecosystem for the growth of creative small and medium enterprises (SMEs), while strengthening local identity and increasing product competitiveness in national and global markets. Thus, developing a waste-based creative economy and utilizing digital marketing are relevant innovative strategies in addressing current economic and environmental challenges.

This research aims to develop a transaction data security system on the web-based Pancadaya Waste Bank application by applying a hybrid cryptographic algorithm that combines Advanced Encryption Standard (AES) and Rivest Shamir Adleman (RSA). The problem faced in the previous system is the weak recording and security of customer transaction data, because the process is still carried out manually so that it is prone to recording errors, loss of important information, and potential misuse of data by unauthorized parties. To answer these problems, this study uses the Rapid Application Development (RAD) method which allows the application development process to be carried out quickly, flexibly, structured, and according to user needs. The research method used was a qualitative approach with interview techniques with the management of the Pancadaya Waste Bank and the Environment Office, as well as an in-depth literature study on the application of hybrid cryptographic algorithms in modern information systems. The system is built using the PHP programming language, MySQL database, and OpenSSL library as the main support for the data encryption and decryption process. The implementation of the algorithm is carried out by encrypting transaction data using AES for efficiency and speed, then the AES key is secured through RSA to ensure a higher level of security while preventing illegal access. The test results showed that the system was able to encrypt and decrypt transaction data in real-time, as well as display transaction results in the form of digital notes on deposit and balance withdrawal activities. In addition, performance tests using GTmetrix showed that the application has excellent speed, stability, and processing efficiency, making it feasible to be widely implemented in Pancadaya Waste Bank operations.

Financial stability plays a vital role in determining an individual’s overall well-being, and saving is considered one of the most fundamental practices for managing personal finances and preparing for future uncertainties. In many developing regions, the level of savings among employees remains relatively low, making it crucial to understand the factors that encourage or hinder saving behavior. This study aims to examine the influence of financial inclusion, lifestyle, and financial planning on the saving behavior of private sector employees in Jombang Regency, Indonesia. The research employed a quantitative approach by distributing structured questionnaires to 100 respondents who met the eligibility criteria. The participants were selected using a purposive sampling technique to ensure that only employees with sufficient financial exposure and employment stability were included. The instrument used a Likert-scale to measure perceptions and behaviors, and the data collected were analyzed using the Partial Least Squares (PLS) method with the assistance of SmartPLS version 3 software. The findings reveal that financial inclusion, lifestyle, and financial planning each exert a significant and positive effect on saving behavior. Employees who have greater access to financial services and products are more likely to engage in consistent saving practices. Likewise, individuals who adopt a prudent lifestyle and maintain effective financial planning demonstrate stronger saving discipline. These results underscore the importance of integrating financial literacy and planning strategies with broader financial inclusion programs. In conclusion, promoting financial inclusion, encouraging simple and sustainable lifestyle choices, and strengthening financial planning skills can collectively enhance saving behavior among employees. This study provides valuable insights for policymakers, financial institutions, and employers seeking to foster long-term financial resilience and economic security for the workforce.

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.

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.

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.  

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.  

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.