Publication Search

This study aims to conduct a comparative analysis of the implementation of PSAK 238 (Intangible Assets) and PSAK 236 (Impairment of Assets) within Indonesian manufacturing companies. Using a quantitative descriptive design, the research draws on annual reports of 50 selected manufacturing entities listed on the Indonesia Stock Exchange for the fiscal year 2023. Key variables include recognition, measurement, amortisation (for PSAK 238) and impairment indicators, recoverable amount, reversal-conditions (for PSAK 236). Findings indicate that although majority of firms comply with recognition criteria under PSAK 238, significant discrepancies persist in the disclosure of measurement model usage and the reversal of impairment losses per PSAK 236. The implications highlight the need for enhanced audit procedures and training for preparers of financial statements to ensure robust, transparent reporting. The study contributes theoretically by bridging standard-setting literature and empirically by offering insight into Indonesian practice. Implications for regulators and practitioners are discussed.

Economic growth is the process of increasing a country's production capacity to generate goods and services over a specific period, reflecting the income and well-being of its people. This research aims to analyse the influence of labor, exchange rates, and exports on the Gross Domestic Product (GDP) of the manufacturing sector in Indonesia during the period 2010-2024. The method used is multiple linear regression analysis with the Ordinary Least Square (OLS) approach, using secondary data obtained from the Central Bureau of Statistics (BPS) and Bank Indonesia (BI). The research results indicate that all three independent variables, namely labor, exchange rate, and exports, have a positive and significant impact on the GDP of the manufacturing sector, both partially and simultaneously. The coefficient of determination (Adjusted R2) value of 0.9633 indicates that 96.33% of the variation in industrial sector GDP can be explained by these three variables, while 3.76% is influenced by factors outside the model. This research confirms that increased labour productivity, exchange rate stability, and export growth play an important role in strengthening the performance of the manufacturing sector in Indonesia. Therefore, policies focused on improving the quality of human resources, strengthening export competitiveness, and ensuring macroeconomic stability are needed to support the sustainable and globally competitive growth of the manufacturing sector.

This study aims to analyze the effect of the Quantum Learning model using miniature terrarium media to improve science learning outcomes in grade V of SD Negeri 104202 Bandar Setia. The type of research used is a pre-experimental method with a One Group Pretest-Posttest design . The subjects in this study were 21 students in class VC who were determined through non-probability sampling techniques. The test instrument was in the form of 20 multiple-choice questions that had been analyzed through validity and reliability tests. The data results were analyzed using normality, homogeneity, linearity, simple linear regression, and paired sample t-test tests . The results showed that the average pre-test score was 68.57, increasing to 87.14 in the post-test. The paired sample t-test produced a Sig. value. 0.000 < 0.05 so that H0 is rejected and H1 is accepted, while the regression test obtained an R (R Square) of 0.691, which means that the Quantum Learning model with miniature terrarium media has an effect of 69.1% on improving student learning outcomes. This finding confirms that the Quantum Learning model using terrarium media has an effect on improving student learning outcomes.

Advocates are law enforcers whose professionalism depends on a structured organization. Following Constitutional Court Decision No. 112/PUU-XI/2013, advocate organizations in Indonesia have experienced fragmentation (multi-bar). This situation has created disorganization, differing recruitment standards, education, and enforcement of codes of ethics, weakening national oversight of the profession. This study aims to analyze the legal standing and organizational form of the National Advocates Council (DAN) to address this disorganization, specifically in light of Law No. 18 of 2003 concerning Advocates. The method used is normative juridical with a statutory and conceptual approach. The study concludes that to maintain freedom of association and achieve professional unity, DAN should be established as a federation, not a single body (single bar). DAN's primary function is to establish uniform national professional standards, enforce codes of ethics, oversee legal aid, and strengthen the integrity of advocates as law enforcers. The establishment of DAN requires a revision of the Advocates Law to ensure strong legal standing.

This community service activity aims to strengthen the institutional capacity of the Muaro Saiyo Farmers Group through the integration of entrepreneurial independence and sustainable irrigation management. The main issues faced by the group are the weakness of the organizational structure, low entrepreneurial skills, and poorly coordinated irrigation management. The implementation methods include field surveys, socialization, thematic training (institutional management, post-harvest processing, and sustainable irrigation), mentoring, and evaluation through pre-tests and post-tests to measure changes in knowledge. The results of the activity show a significant increase in participants' knowledge, which improved from 25.9% in the "good" category before the training to 88.9% after the training. In addition, the group formed administrative documents, value-added rice products, and a trained irrigation management team. This program successfully created social changes in the form of new norms in farm management, strengthened the culture of mutual cooperation, and fostered the emergence of local leaders capable of mobilizing the group. Future recommendations include the development of more sustainable farming business units and continuous mentoring to strengthen the group's independence in the long term.

Diabetes mellitus (DM) is one of the global health challenges that continues to rise, including in Indonesia. However, the lack of education and counseling from pharmacists regarding the use of natural ingredients medicines has the potential to affect the effectiveness of treatment and the management of DM. This study aims to measure the level of knowledge, attitudes, and behaviour of DM patients, related to the use of natural ingredient drugs in DM management. This study uses a cross-sectional method design, starting with the collection of quantitative data. Sampling was conducted using purposive sampling technique over a period of four months. The research involved 101 DM patients from 15 pharmacies in Kendal Regency. The level of knowledge (44.6%), attitude (66.3%), and behaviour (39.6%) of patients in the moderate category. However, the limited knowledge of pharmacists remains a barrier to optimizing pharmaceutical services related to educating patients about natural ingredient medications.

Nutritional problems during the growth phase of adolescent are mostly caused by consumption patterns. The most commonly used eating patterns during adolescent are foods that are high in calories, fat, sugar and salt. The habits of an unhealthy eating pattern can affect nutritional status. The foods most consumed by adolescent are often junk food and caffeinated beverages. All kinds of food and drinks are easily found around campuses surrounded by student. The purpose of this study was to determine the relationship between junk food consumption and caffeinated beverages to the nutritional status of students of the Faculty of Technology and Food Industry at Slamet Riyadi University, Surakarta. The respondents involved were students aged 18-24 years. Data was collected using a questionnaire and interview to the student. Data were analyzed using Chi-Square test. The results showed that factor affecting the nutritional status of student was mother’s education (p=0,000) and father’s education (p=0.000). Factors that do not affect nutritional status were energy intake (p=0.545), protein (p=0.085), fat (p=0.204) and carbohydrate (p=0.112), the amount of pocket money (p=0.310), the consumption level of junk food (p=0.671) and caffeinated drinks (p=0.535). The results showed that there was no significant relationship between the consumption patterns of junk food and caffeinated drinks on the nutritional status of students of the Faculty of Food Technology and Industry at Slamet Riyadi University, Surakarta. Permasalahan gizi yang terjadi saat pertumbuhan fase remaja lebih banyak disebabkan karena pola konsumsi.  Pola makan yang sering diterapkan pada masa remaja adalah makanan tinggi kalori, lemak, gula, dan garam. Pola makan yang tidak sehat dapat mempengaruhi status gizi seseorang. Makanan yang paling banyak dikonsumsi oleh kalangan remaja masuk dalam kategori junk food dan juga minuman berkafein. Makanan dan minuman kategori ini mudah ditemukan di sekitar kampus yang dikelilingi mahasiswa. Tujuan pada penelitian ini ialah menentukan hubungan pola konsumsi junk food dan minuman berkafein terhadap status gizi mahasiswa Fakultas Teknologi dan Industri Pangan di Universitas Slamet Riyadi, Surakarta. Responden yang terlibat ialah mahasiswa berusia 18-24 tahun. Pengumpulan data menggunakan kuesioner dan wawancara kepada mahasiswa. Analisis data menggunakan uji Chi-Square. Hasil penelitian menunjukkan bahwa faktor yang mempengaruhi status gizi mahasiswa adalah pendidikan ibu (p=0.000) dan pendidikan ayah (p=0.000). faktor yang tidak mempengaruhi status gizi ialah asupan energi (p=0.545), protein (p=0.085), lemak (p=0.204) and karbohidrat (p=0.112), jumlah uang saku (p=0.310), tingkat konsumsi junk food (p=0.671) dan minuman berkafein (p=0.535). Hasil penelitian menunjukkan tidak terdapat hubungan signifikan antara pola konsumsi junk food dan minuman berkafein terhadap status gizi mahasiswa Fakultas Teknologi dan Industri Pangan Universitas Slamet Riyadi, Surakarta.

Mochi is a cake made from glutinous rice flour with other ingredients and then steamed. White sweet potato flour is used as a substitute because it contains high levels of fiber, with the addition of elephant ginger extract, which is expected to be able to neutralize the unpleasant taste and scent of white sweet potato flour. The aim of this study was to determine the right formulation in order to obtain white sweet potato flour substitution mochi and a high concentration of elephant ginger extract. This study used a completely randomized design (CRD), which consisted of two factors, namely the concentration of glutinous rice flour and white sweet potato flour (90:10, 80:20, and 70:30) and the percentage of elephant ginger extract (to 100 ml of water) (1.5%, 3%, and 4.5%). The best results of the chemical analysis were white sweet potato flour 30 g and ginger extract 4.5%, with a moisture content of 23.66%, an ash content of 0.25%, a total sugar content of 7.64%, and fiber of 2.60%. Based on the results of the physical analysis, the colour L*47.62 (bright brown), a* -4.68 (slightly green), b* 12.20 (yellowish) and a hardness value of 8.90 N, gumminess of 6.27 N, chewiness of 1.73 N, cohesiveness of 0.71 N, and adhesiveness of 1.17 N. Mochi with white sweet potato flour substitution and concentration of elephant ginger extract can be a nutritions food and a source of fiber.

Knowledge must be managed effectively to facilitate transfer between individuals, groups, and organizations. The Informatics Engineering study program currently lacks a system for knowledge management. Currently, the study program facilitates offline discussion forums for the sharing of knowledge gained by lecturers and students. These offline discussion forums require significant costs, time, and space, often resulting in delays in knowledge sharing. This research focused on the analysis and design of a Knowledge Management System to meet the needs of Informatics Engineering students at Universitas PGRI Madiun. The system development method used was the Knowledge Management System Lifecycle (KMSL). In this study, the TIF KMS system using the KMSL method has been successfully built. The results of testing using the Blackbox Testing method showed that 5 scenarios and 18 cases were successfully executed as expected with a 100% success rate. Based on the system test results, the TIF KMS is ready to proceed to the implementation stage. Future implementation can be done by developing additional features such as a digital library

The manual employee attendance process at the Perjuk Village government level often results in inaccurate data, delayed recapitulation, and difficulties in real-time attendance monitoring. This study aims to develop an Internet of Things (IoT) and Radio Frequency Identification (RFID)-based village employee attendance system to simplify the administrative process and improve the efficiency of attendance recording. The development method used is the Research and Development (R&D) model with stages including needs analysis, system design, validation, field trials, and product revisions. The system was built using an ESP32 microcontroller, an RC522 RFID module, and a Wi-Fi connection to transmit attendance data to a web-based server. Testing was conducted using the black box method to ensure all system features run according to design. The results of the black box test show that all features run according to design. The system records attendance automatically with 100% accuracy, saves data to the server database, and displays reports in the form of tables, graphs, and statistical cards. The study concludes that this IoT and RFID-based attendance system is able to improve the accuracy, speed, and efficiency of recording compared to manual methods, and is in accordance with operational needs at the Perjuk Village Office.

Abstract Kebakaran merupakan salah satu bencana yang dapat mengancam keselamatan jiwa dan harta benda, khususnya di lingkungan hunian padat seperti rumah kos. Kos Putri Kanaya Projo merupakan salah satu kos putri di Ungaran Timur, Kabupaten Semarang, yang berisiko tinggi mengalami kebakaran akibat kelalaian penghuni dalam penggunaan peralatan listrik maupun kompor gas. Penelitian ini bertujuan untuk merancang dan membangun sistem pendeteksi kebakaran dini berbasis mikrokontroler dengan dukungan teknologi Internet of Things (IoT).  Sistem dikembangkan menggunakan mikrokontroler ESP32 yang terhubung dengan sensor MQ-2 (asap/gas), sensor PIR (api), dan sensor DHT22 (suhu/kelembapan). Output sistem berupa notifikasi peringatan pada aplikasi Blynk, buzzer sebagai alarm suara, serta tampilan informasi melalui LCD. Metode penelitian yang digunakan adalah prototyping dengan tahapan perancangan, implementasi, pengujian, serta penyempurnaan sistem. Hasil pengujian menunjukkan bahwa sistem mampu mendeteksi asap, gas, suhu tinggi, dan api dengan akurasi di atas 90% serta memberikan notifikasi peringatan melalui aplikasi Blynk dengan waktu respon kurang dari 10 detik. Dengan demikian, sistem ini efektif sebagai solusi deteksi dini kebakaran pada lingkungan kos sehingga dapat meningkatkan keamanan dan meminimalisir risiko kerugian material maupun korban jiwa

Penelitian ini bertujuan untuk mengembangkan sistem pendukung keputusan yang dapat membantu tim Marketing Officer (MO) PT. Alvarel Technology Innovation dalam menentukan status pelanggan secara objektif dan terstruktur. Sistem ini dirancang menggunakan kombinasi metode Analytical Hierarchy Process (AHP) dan Weighted Sum Model (WSM). Metode AHP digunakan untuk menentukan bobot kriteria yang meliputi Potensial Pasar, Urgensi, Finansial, serta Hubungan dan Reputasi, dengan memastikan konsistensi matriks perbandingan berpasangan. Hasil pembobotan kemudian digunakan dalam metode WSM untuk melakukan perhitungan skor total pelanggan dan menyusun pemeringkatan status berdasarkan nilai tertinggi hingga terendah. Data penelitian diperoleh dari catatan internal perusahaan dan wawancara dengan Marketing Officer, dengan jumlah sampel 30 pelanggan. Hasil pengujian menunjukkan bahwa sistem dapat menghasilkan peringkat status pelanggan dalam lima kategori, yaitu potensial, prospek, pending, pasif, dan skip. Temuan utama memperlihatkan bahwa kategori prospek memperoleh skor tertinggi dan menjadi prioritas tindak lanjut. Dengan demikian, sistem pendukung keputusan berbasis AHP–WSM ini mampu mengurangi subjektivitas, meningkatkan efisiensi, serta memberikan rekomendasi yang lebih akurat dan terukur untuk mendukung pengambilan keputusan strategis perusahaan dalam pengelolaan pelanggan.

Barru Regency tourism has a variety of tourist attractions, but information related to the location and potential of tourism has not been digitally integrated, making it difficult for tourists and the government to access data. This study aims to design and build a web-based Geographic Information System (GIS) that can map the location of tourist attractions in Barru Regency interactively, easily accessible, and equipped with supporting information in the form of descriptions, types of tourism, photos, and travel routes. The research method used is Research and Development (R&D) with the stages of tourist attraction surveys, interface design, feature development, and system testing. The results of the study are in the form of a website "Web-Based Geographic Information System for Mapping Tourist Attractions in Barru Regency" which is able to present tourist information systematically and easily understood. The conclusion of this study shows that the developed system can be a supporting medium in disseminating tourism information, helping tourists find tourist locations, and supporting the local government in managing and developing the tourism sector based on spatial data. This application also has the potential to be an educational and promotional tool to increase tourist visits to Barru Regency

Penelitian ini mengembangkan sistem pemantauan berbasis Internet of Things (IoT) untuk mengoptimalkan kinerja Mini PC dan pemeliharaan real-time di CV Permata Gemilang Jaya. Metodologi waterfall diterapkan menggunakanNodeMCU sebagai mikrokontroler utama, dilengkapi dengan sensor DHT22, DS18B20, dan INA219 untuk memantau parameter suhu, CPU, dan memori. Arsitektur sistem mengintegrasikan kerangka kerja Laravel dengan database MySQL, menghasilkan aplikasi web responsif dengan kontrol akses berbasisperan untuk Admin Pusat, Admin Regional, dan Teknisi Cabang. Infrastrukturserver cloud dengan konektivitas GSM cadangan memfasilitasi pemantauanterpusat di wilayah Ciayumajakuning. Desain sistem menggunakan Unified Modeling Language (UML) dengan diagram kasus penggunaan dan diagram aktivitas yang komprehensif. Penerapan sistem pemberitahuan otomatisdengan mekanisme peringatan berbasis ambang batas memungkinkan deteksidini anomali perangkat. Antarmuka yang dioptimalkan untuk selulermeningkatkan aksesibilitas teknisi untuk operasi lapangan. Validasi sistemmenunjukkan strategi pemeliharaan preventif yang sukses dalam mengurangiwaktu henti perangkat dan mengoptimalkan efisiensi operasional infrastrukturteknologi informasi.

The main problem with the water heating system on offshore platforms is the absence of water level monitoring and automatic overflow detection. This has the potential to cause hot water spills that endanger workplace safety and operational efficiency. This research designs and implements a water level monitoring system based on the Arduino Uno microcontroller with HC-SR04 ultrasonic sensors. The system is equipped with LED indicators, a buzzer alarm, and a 16x2 LCD to display water level status in real-time. Water levels are classified into three zones (low, medium, high), and overflow is detected if the water is within 3 cm of the sensor. Testing was conducted on a 5-liter simulation tank representing actual 500-liter tank conditions. Test results showed a reading accuracy of 96% and a quick system response to overflow conditions (<1 second). This system is economical, easy to develop, and highly applicable for offshore environments. In addition, this system can be integrated with IoT technology for remote monitoring.

Indonesia has extraordinary resources and potential in developing renewable energy sources (RES), but various obstacles must be overcome in implementing RES. The purpose of this study is to analyze the gap in the application of RES. This gap includes energy knowledge, community participation, battery waste management, service quality, regulation, and legal policy. This study uses a mixed-methods approach, by conducting a structured questionnaire in quantitative data collection, while qualitative data collection through special interviews, focused group discussions, and conducting policy regulation analysis. The results show that 62% of people do not understand RES, 28% are involved in project planning, and 74% are unaware of SOP (standard operating procedures) regarding battery waste recycling. The results of the correlation analysis reveal a positive relationship between the level of knowledge and interest in RES (R = 0.56). Also, the developed community-based participation model includes initial involvement, transparency of information, and local incentives. These findings further strengthen the compatibility of the innovation diffusion theory, planned behavior theory, SERVQUAL, and the theory of public interest. This study will make a practical contribution through evidence-based strategies in increasing resilience, especially for policymakers and energy service providers. The impact of the policy aspects includes the need for large reforms, education, public campaigns, and the realization of battery waste management systems. This study also provides an opportunity for further study by expanding the geographical scope and related industrial sectors.

Anemia is one of the most common nutritional problems in the world and is mainly caused by iron deficiency. In Indonesia, the prevalence of anemia among adolescents remains high, especially in adolescent girls who have greater iron requirements due to growth and menstruation. Low levels of knowledge, unbalanced dietary patterns, and poor adherence to iron supplementation are the main factors contributing to anemia in this group. Therefore, efforts to increase knowledge through health education activities are needed. This Community Service activity aimed to increase the knowledge of adolescent girls about anemia prevention through improving iron intake and adopting a healthy lifestyle. The activity was carried out in Bongohulawa, Limboto District, Gorontalo Regency, on November 3, 2025, involving 40 adolescent girls. The methods used included health education, interactive discussions, demonstrations, and distribution of educational media. Evaluation was conducted using a pre-test and post-test. The pre-test results showed that only 25% of participants had good knowledge, while 45% had moderate knowledge and 30% had poor knowledge. After the educational intervention, the percentage of participants with good knowledge increased to 75%, moderate knowledge decreased to 20%, and poor knowledge decreased to 5%. It can be concluded that this educational activity was effective in increasing adolescent girls’ knowledge of anemia prevention and the importance of iron intake and a healthy lifestyle as early preventive measures.

Anemia is one of the most common nutritional problems in the world and is mainly caused by iron deficiency. In Indonesia, the prevalence of anemia among adolescents remains high, especially in adolescent girls who have greater iron requirements due to growth and menstruation. Low levels of knowledge, unbalanced dietary patterns, and poor adherence to iron supplementation are the main factors contributing to anemia in this group. Therefore, efforts to increase knowledge through health education activities are needed. This Community Service activity aimed to increase the knowledge of adolescent girls about anemia prevention through improving iron intake and adopting a healthy lifestyle. The activity was carried out in Bongohulawa, Limboto District, Gorontalo Regency, on November 3, 2025, involving 40 adolescent girls. The methods used included health education, interactive discussions, demonstrations, and distribution of educational media. Evaluation was conducted using a pre-test and post-test. The pre-test results showed that only 25% of participants had good knowledge, while 45% had moderate knowledge and 30% had poor knowledge. After the educational intervention, the percentage of participants with good knowledge increased to 75%, moderate knowledge decreased to 20%, and poor knowledge decreased to 5%. It can be concluded that this educational activity was effective in increasing adolescent girls’ knowledge of anemia prevention and the importance of iron intake and a healthy lifestyle as early preventive measures.

The cement packaging waste (paper sack) and leftover cardboard are types of waste generated from daily work activities at PT X. These wastes were found to be piled up without any proper utilization, thus posing a potential breeding ground for disease vectors and potentially polluting the workplace environment. The socialization activity conducted aimed to provide education and innovation in sanitation technology engineering by utilizing mirror frame products with economic value, applying the 3R principles of reducing, reusing, and recycling. The method was implemented through a socialization activity using a one-on-one approach. An evaluation of increased understanding was conducted using pre- and post-tests consisting of 10 questions. Based on the normality test results, a p-value of 0.600 and 0.124 was obtained, which exceeded the alpha value, indicating that the data followed a normal distribution and could proceed with parametric testing using the Paired Sample T-Test. The p-value or sig obtained was 0.006, which is below the alpha value (0.05), so it can be concluded that h alpha is greater than h0. This means that h alpha is accepted and h0 is rejected, indicating that there is a difference between the pre-test and post-test results.

Organic waste management at Yogyakarta International Airport (YIA) is still not optimal, even though organic waste production averages 1,264 kg per month. This community service activity aims to develop technological innovations through the utilization of eggshell waste and Black Soldier Fly (BSF) maggots into economically valuable pellet feed products. The activity was carried out from October 8 to 15, 2025, involving three workers from the Temporary Processing Site (TPS) of PT Angkasa Pura Indonesia YIA. The implementation methods included an initial survey, education, demonstration of pellet production, and evaluation of participants' skills and product quality. The production process involved drying, grinding the ingredients, mixing the ingredients, molding, and drying the pellets. The results showed that the workers were able to independently carry out the production process and produce pellets with good physical quality. Cost analysis showed that the cost of production was IDR 47,989/kg, with a potential profit margin of 30% and an estimated return on investment within ±7 months. This innovation has proven effective in reducing waste volume, increasing the added value of organic waste, and supporting the principles of zero waste and circular economy in the airport area. This program has the potential to be further developed as a model for sustainable organic waste management.