Publication Search

This study aims to analyze how business model innovation and organizational structure play a role in increasing creativity in Small and Medium Enterprises (SMEs) through the Open Innovation approach. The research method used is qualitative with a case study approach on several SMEs that apply the principle of open innovation. The results show that the flexibility of organizational structure and the adoption of innovative business models are key to creating a sustainable innovative ecosystem. This study also underlines the importance of external collaboration, business model adaptability, and leadership that supports creativity. These findings provide practical implications for the development of SME policies and strategies in the digital economy era.

This study aims to analyze the effect of return on asset (ROA), current ratio (CR), and company size on the value of companies in the metal and similar industrial sub-sector listed on the Indonesia Stock Exchange during the 2021-2022 period. The research was motivated by the need to understand how financial indicators and company characteristics influence the overall market value of companies in this particular industry. The hypothesis of the study was formulated based on theoretical frameworks and previous empirical research findings. To conduct this study, a purposive sampling method was employed, which involved selecting companies based on certain predetermined criteria. A total of 58 companies from the metal and related sectors were included in the sample. Data for the study was gathered from annual financial reports and analyzed using multiple linear regression techniques to test the proposed hypotheses.The results indicate that company size does not have a significant effect on the company value, suggesting that factors such as financial performance may be more crucial in determining value than the size of the company itself. However, the study found that both return on assets (ROA) and current ratio (CR) have a significant positive impact on company value. These findings emphasize the importance of efficient asset management and liquidity in increasing a company’s market value. This study contributes to a deeper understanding of the financial factors that influence the value of companies in the metal and industrial sectors and provides insights for investors and management.

This study is titled "Analysis of the Level of Digital Marketing Literacy Using the Experiential Learning Method Among Hospitality Students at Politeknik Harapan Bersama." The objective of this research is to evaluate and understand the level of digital marketing literacy possessed by hospitality students at Politeknik Harapan Bersama across various aspects, including the use of information technology, digital communication, online collaboration, and data security. This study employs a quantitative approach using a survey method, with questionnaires distributed to 26 students. The findings indicate that most students have an excellent level of digital marketing literacy, with an average percentage of 84.78%. However, there are still areas that need improvement, such as understanding digital ethics and selecting valid information. These findings provide valuable insights for developing more effective training programs to enhance digital skills in Hospitality Study Program.

This study evaluates the investment feasibility of UD Al-Mustofa, a tobacco business in Kendal, by considering aspects of production, storage capacity, waste management, and market expansion opportunities. UD Al-Mustofa is strategically located, ensuring high mobility, optimal production scale, and an effective waste management system, which includes recycling solid waste into organic fertilizer, processing liquid waste, and mitigating gas emissions by conducting tobacco drying in areas far from residential zones. Although the business has not yet obtained certification for international markets, financial analysis indicates that investment in this venture is viable. The calculations show a payback period of 2.01 years, significantly shorter than the projected 10-year investment lifespan. The Net Present Value (NPV) reaches IDR 489,345,567, indicating positive returns, with a profitability index of 0.854. The Internal Rate of Return (IRR) of 46% significantly exceeds Bank Indonesia’s interest rate of 5.75% in 2024, while the Average Rate of Return (ARR) of 78.8% is higher than the cost of capital. Based on these findings, UD Al-Mustofa has strong potential for further development, both in terms of production and market expansion..

This study is motivated by the irresponsible use of paylater services, which is influenced by factors such as financial literacy, risk perception, and trust. The purpose of this research is to examine the impact of financial literacy, risk perception, and trust on students’ decisions to use paylater services at the Faculty of Economics and Business, Selamat Sri University. A quantitative survey method was employed, targeting a sample of 107 students from the 2020 cohort who actively utilized paylater services. The findings reveal that financial literacy significantly and positively influences the use of paylater services. Similarly, risk perception and trust also exhibit significant positive effects on paylater usage.

The restaurant business continues to grow, but few business actors understand how to seize business opportunities to increase competitiveness. This study aims to analyze the application of the Canvas Business Model (BMC) in the culinary industry, with a focus on the fast food business in the city of Surakarta. BMC is used to evaluate nine key elements: value proposition, customer segments, distribution channels, customer relationships, key resources, key activities, key partnerships, cost structure, and revenue streams. The method used in this study is a qualitative descriptive approach, with data collection through surveys, interviews, and observations. The results of the study show that the implementation of BMC can increase the effectiveness of business strategies, especially in terms of product innovation, improved customer experience, and optimization of digital marketing and partnership networks. In addition, a SWOT analysis is conducted to identify the strengths, weaknesses, opportunities, and threats of the culinary business, which is then used as a basis in designing a growth strategy. The main findings of this study propose new business models that are more adaptive and sustainable, including product diversification strategies, the use of digital technology, and strengthening partnerships with suppliers and food delivery service platforms. This research is expected to be a reference for culinary entrepreneurs in developing more competitive and sustainable business strategies in the digital era.

Colostrum is the first fluid secreted by the mammary glands. The highest content in colostrum is antibodies that are ready to protect the baby when the baby is still very weak. The protein content in colostrum is higher than the protein content in mature milk. The purpose of this study was to analyze the factors of colostrum administration to postpartum mothers in Kayu Kul Village, Pegasing District, Central Aceh Regency in 2022. The method in this study is an analytical research type with a research design using cross-sectional, namely a study in which variables including risk factors and variables including effects are observed at the same time. This study uses data taken retrospectively. This research was conducted in Kayu Kul Village, Pegasing District, Central Aceh Regency in 2022. The population in this study was 35 people, then the sample was part of all the objects studied and was considered to represent the entire population (Notoatmodjo, 2015). The number of samples used was 29 people using the Accidental Sampling technique. Data collection techniques using questionnaire sheets and respondent observation sheets. Data analysis techniques using the chi-square statistical test show that the p-value shows that p = 0.005 which means Ho is accepted (p value <0.05), so it can be concluded that there is a significant relationship between the knowledge category and the provision of colostrum. Conclusion: This study means that there is a significant relationship between the factors of Knowledge, Family Support, Support, Information Sources, Parity, Role of Health Workers, Provision of Colostrum in Kayu Kul Village, Pegasing District, Central Aceh Regency in 2022.

Background. City Ambon is Mother city province Maluku Which consists of from 5 sub-district, and has a population that is increasing day by day Which not balanced with the area. The density of motorized vehicles is increasing also increased with the presence of various vehicles. This will potentially increase the level of pollution air Which caused by by a number of pollutant Which produced from disposal smoke motorized. Objective. For know quality air ambient at Mardika terminal Ambon city. Methods. Type study This is study descriptive that is study about inspection level nitrogen dioxide (NO 2 ) at the terminal Mardika city Ambon, with study direct to field For to obtain sample Which Then done examination at the Environmental Health Technology Center (BTKL) Laboratory, Ambon. Results. Measurement temperature at the terminal Mardika Ambon Sunday First 39.9 ºC, Sunday second -34.4 ºC, Sunday third 34.2 ºC, Sunday fourth 29.4 ºC. Measurement speed wind in terminal Mardika Ambon on Sunday First 0.3-1.7 m/sec, Sunday second 1.8 m/s, Sunday third 0.3-1.7 m/sec, Sunday fourth 1.2-3.9 m/sec. Measurement level NO 2 in terminal Mardika Ambon that is Sunday First <5.22 µg/Mm³, Sunday second <5.22 µg/Nm³, Sunday third <5.22 µg/Nm³, Sunday fourth <5.22 µg/Nm³. Conclusion. Measurement Temperature, Speed Wind and Nitrogen Dioxide (NO 2 ) all results measurement fulfil standard.

To improve public health, the problem of providing clean water must be a top priority. Since water is essential for all living things, water is also very important. It requires the availability of healthy water, which includes monitoring and regulating water quality to meet human needs and life. The goal is to ensure that everyone has access to healthy drinking and clean water. Target. The aim of this research is to find out whether there are coliforms and fecal coliforms in the drilled well located on Rt 28/Rw 007, Baguala District, Ambon City. Methodology. This research is classified as descriptive research. The 6 water samples used were taken at Rt 28/Rw 007 Baguala District, Ambon City. The total population in this research is six drilled wells. All drilled well water was taken at 1 Rt/Rw and used as the resulting sample. The research results showed that fecal coliform and coli bacteria were found in drilled well water at Rt 28/Rw 007 Waiheru Perumnas Village, Baguala District, Ambon City; three drilled well water was positive for coliform bacteria, and one drilled well water was negative. Five positive borehole water also had negative coliform bacteria. Decision: According to the Republic of Indonesia Minister of Health Regulation number 32 of 2017 concerning environmental health quality standards and water health requirements for sanitation hygiene purposes, swimming pools, aqua solutions and public baths, the number of coliform bacteria is 1 and the number of coliforms is 3.

Pleural effusion is a pathological condition characterized by the accumulation of fluid in the pleural cavity, which can cause shortness of breath, chest pain, and other complications. This study aims to evaluate evidence-based nursing care for patients diagnosed with pleural effusion using a case report approach. The assessment was conducted holistically, including interviews, observations, and physical examinations. The results show that nursing interventions combining respiratory physiotherapy, such as breathing exercises, mobilization, and patient education, along with medical care, are effective in reducing shortness of breath and improving chest expansion in patients. The management of pleural effusion involves a multidisciplinary approach, including early diagnosis through thoracentesis and imaging, as well as supportive therapies such as respiratory physiotherapy, pleural fluid drainage, and medical interventions tailored to the underlying etiology. This study also highlights the critical role of respiratory physiotherapy in accelerating patient recovery, including deep breathing exercises, chest mobilization, and posture correction. The evaluation indicates that, although the patient’s respiratory problems were not completely resolved, there was significant improvement in overall health status. This study underscores the importance of applying a multidisciplinary approach to improve the quality of life for patients with pleural effusion.

The purpose of this community service is to assist students in introducing various traditional games and preserving traditional games during their teaching practice in schools. Through sports students, it is hoped that various traditional games can be introduced during teaching practice in schools. One example is the dam-dam game, which is expected to reduce children's tendency to play online games and enhance their creativity by utilizing readily available materials. This community service activity is motivated by several issues, namely (1) the lack of students' knowledge about traditional games and (2) the tendency of students to spend more time playing online games, which impacts their social interactions. For example, students often tend to be more focused on their gadgets when being spoken to. This activity is conducted at the University of Insan Budi Utomo Malang in the city of Malang. The process of implementing this community service activity includes (1) problem identification; (2) needs analysis; (3) design and mentoring; (4) implementation of guidance; (5) monitoring and evaluation of activity results; and (6) reporting and follow-up. Lectures, demonstrations, and training are the methods of this community service. Based on the questionnaire given to 30 participants, 20 people stated that the activity was good, and 10 others stated that it was very good.

Application of Islamic Business Ethics or RM. Berkah Banjar 38, the subject of this research. Researchers use qualitative research methods. Qualitative research methods provide descriptive data in the form of spoken and written words and observable behavior. Therefore, researchers obtain three components: data reduction, data presentation, and data validation. R.M. Based on research, Berkah Banjar 38 applies business ethics. We provide the best products and services to meet customer needs. We offer the best, fastest, most accurate service at prices commensurate with the quality of our products. Engage in healthy competition. Collaborate to maintain integrity. Below are examples of business ethics that can be applied and are consistent with Islamic business ethics. Providing halal products and setting prices based on these products                                                                                                                                                     

Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some auditors sometimes do not carry out their duties in accordance with the professional code of ethics when facing technical situations. So until now, there are still cases related to audit costs and time budget pressures which may affect the quality of audits made by auditors. This case study aims to examine the impact of audit fees and time budget pressure on audit quality. This research involved all auditors who work at Public Accounting Firms in Semarang, with 35 auditors as samples selected using the convenience sampling method. Multiple linear regression analysis is used as an analytical tool, and the research results show empirically that audit fees and time budget pressure have a significant influence on audit quality.

In the era of globalization, companies face intense competition alongside the implementation of PSAK 22 (revised 2010) in Indonesia, particularly in the merger between PT Bentoel Internasional Investama, Tbk. and PT BAT Indonesia, Tbk. in 2010. Utilizing the purchase method according to PSAK 22, this research applies a qualitative approach with content analysis to compare the practices of business combination accounting before and after the adoption of IFRS. The research focuses on how well PT Bentoel Internasional Investama Tbk. adheres to accounting standards, especially PSAK 22 after IFRS adoption. The adoption of PSAK 22 and IFRS enhances transparency, limits potential earnings management, and improves the quality of financial reporting. Although there is an improvement in disclosing minority rights and non-controlling ownership, these aspects still require further attention. With its positive impact, this research demonstrates that the implementation of PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk. can enhance the company's effectiveness in facing competition. Highlighting the positive impact of implementing PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk., the research reinforces transparency, integrity, and the quality of financial reporting related to business combinations. The company is expected to be more effective in dealing with competition by reducing opportunities for earnings management practices. Recommendations for further research include expanding the sample size and conducting comparative studies for a more comprehensive understanding.    

This study aims to determine and examine the influence of organizational behavior factors on the implementation of the regional financial accounting system. This type of research is descriptive and quantitative research. The population in this study was the total number of employees divided into several divisions with a total of 51 employees. The sampling technique used was to use saturated sampling with the number of samples used was as many as 41 respondents taken based on questionnaires that returned. Data collection was carried out using questionnaires measured with Likert scales. The analysis methods used are Multiple Linear Regression Analysis, T Hypothesis Test, F Hypothesis Test and Coefficient of Determination. The results of this study show that superior support and training do not affect the implementation of the regional financial accounting system while the clarity of objectives has a positive effect on the implementation of the regional financial accounting system. 

This research aims to analyze the policies implemented by SPNF-SKB Medan City in providing non-formal education for the community. This institution plays an important role in providing equal access to education, skills training and socio-cultural development. This research uses a descriptive method with a qualitative approach involving interviews and field observations. The research results show that the programs held at SPNF-SKB Medan City, such as Packages A, B, and C, have contributed greatly to improving the education of people who do not have access to formal education. Apart from that, the skills training provided is able to improve people's abilities in the world of work and entrepreneurship. However, budget constraints are the main challenge in developing this educational service. This research suggests the need for further support from the government and collaboration with other institutions to overcome these barriers and expand the reach of non-formal education services.

Imperfect: Career, Love & Scales is a work that discusses the issue of body shaming and social pressure on beauty standards. Through a qualitative approach with social comparison theory analysis, this study reveals how the representation of body aesthetics is displayed in the film. The main character, Rara, experiences pressure to meet ideal beauty standards, such as a slim body and white skin, both in her work environment and family. This phenomenon reflects social construction and popular culture that reinforces beauty stereotypes. The impacts of this pressure include decreased self-esteem, anxiety, and unhealthy dieting behavior. This study shows that media-promoted beauty standards have a negative impact on individual mental health and encourage appearance-based discrimination. The film also critiques narrow beauty standards while conveying important messages about self-acceptance and diversity.

This study examines murder cases triggered by romantic conflicts in Cipinang Prison, Jakarta. Using a qualitative approach, this research employed in-depth interviews with inmates and prison officers to explore the motives, processes, and social and psychological perspectives of the perpetrators. The findings reveal that romantic conflicts, such as jealousy, financial pressures, and feelings of being undervalued, are often the main triggers of violent acts leading to murder. Uncontrolled emotions and impulsive reactions exacerbate the situation, while the social environment, both before and during incarceration, plays a significant role in shaping deviant behavior patterns. The study also identifies various challenges in the rehabilitation process within the prison, including insufficient attention to the emotional needs of inmates and the negative influence of interactions with fellow prisoners. Referring to Differential Association theory, the study emphasizes that deviant behavior is often learned through negative social interactions. To prevent similar violence, emotional education, conflict management, and evaluations of individual-based rehabilitation programs are necessary.

This research aims to evaluate the effectiveness of project-based collaborative learning in improving the English speaking skills of high school students. Using a quasi-experimental design, this study involved 64 eleventh-grade students divided into an experimental group (n=32) using project-based collaborative learning methods and a control group (n=32) using conventional methods. Data were collected through pre-test and post-test speaking assessments, classroom observations, and interviews with students and teachers. The results showed that the experimental group experienced a significant improvement in English speaking skills compared to the control group (p<0.05) with a large effect size (d=0.87). Qualitative analysis revealed that project-based collaborative learning increased students' motivation, confidence, and critical thinking abilities. These findings indicate that the project-based collaborative learning approach can be an effective strategy for developing English speaking skills in the EFL (English as a Foreign Language) context.

This research reveals the crucial role of Instagram, particularly the @fiqri_fox account, in shaping a community of videographers who actively learn and share. Through a virtual ethnography approach, it is found that this account not only presents comprehensive lighting tutorials, but also creates an inclusive dialog space. Using the virtual ethnography method, this research explores in depth how the Instagram account @fiqri_fox becomes a reference for videographers in understanding lighting techniques. The results of this study highlight the great potential of social media, especially Instagram, as an effective learning tool. Accounts like @fiqri_fox have proven that with the right approach, the platform can bridge the gap between theory and practice.