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Achmad Walid; Irwanda Yuni Pungkiarto; Mohammad Rizanto Juliarsyah; Khoirul Anwar

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

This study presents a modal analysis of Pertamina EP Cepu’s closed drain pump 510-P9002, which operates in the condensate–water treatment unit of the Jambaran Tiung Biru field. Field vibration measurements conducted in August 2024 indicated a fundamental frequency of 25 Hz, corresponding to 1×RPM of the driving motor, with maximum amplitudes reaching 13.46 mm/s. Such excessive vibration poses risks of mechanical damage, reduced equipment service life, and potential operational failure. To address this issue, finite element analysis (FEA) was employed to examine the dynamic response of the pump, determine its natural frequencies, and identify possible resonance conditions. A CAD model of the pump–vessel assembly was developed, meshed, and analyzed under actual boundary conditions. The results showed several natural frequencies ranging between 23.16 and 26.65 Hz, which are close to the excitation frequency, suggesting a very high likelihood of resonance. Various structural modifications were then evaluated, including a half casing and two types of full casings. Among these, the full casing B design provided additional stiffness in the motor support area; however, none of the modifications effectively reduced vibration within the internal components. Based on these findings, the study recommends the implementation of a dynamic vibration absorber (DVA) tuned to the excitation frequency, along with the redesign of structural components to shift natural frequencies away from operating excitation. These solutions are expected to improve operational stability, extend equipment lifespan, and enhance overall system reliability. The outcomes of this research provide important insights for managing vibration issues in pump systems operating under similar conditions, particularly in the oil and gas industry where continuous, stable operation is critical.

Innandita Pertiwi; Suci Amanati

Jurnal Riset Rumpun Ilmu Kesehatan 2025 Pusat riset dan Inovasi Nasional

Asthma is a non-communicable lung disease, with symptoms such as shortness of breath, wheezing and repeated coughing. Attacks can last for only a few minutes, hours, days or up to several weeks. The therapy given in this case using Infra red aims to relax the respiratory muscles and also improve blood circulation. Chest physiotherapy includes a nebulizer which aims to deliver drugs in the form of gas that can be inhaled by the patient's respiratory tract. Postural Drainage aims to drain mucus from various segments in the lungs to the larger airways with the help of gravity. Tappotement aims to divert sputum from the lungs. Works This Scientific Writing is a case study, raising patient cases and collecting data through the physiotherapy process. The modality provided is Infra red and Chest physiotherapy. The results showed significant improvements after six therapy sessions. Cough intensity decreased from frequent to no cough, while shortness of breath reduced from moderate to none. Auscultation revealed that wheezing and ronchi sounds, initially present in both lungs, eventually disappeared. Additionally, thoracic expansion improved, and the respiratory rate, initially 32 breaths per minute, decreased to 24 breaths per minute, approaching normal levels. In conclusion the combination of Infrared therapy and Chest physiotherapy is effective in managing Bronchial Asthma, particularly in reducing sputum production, improving thoracic expansion, and normalizing breathing patterns. This therapy can serve as a supportive approach in pediatric physiotherapy for respiratory disorders caused by inflammation and mucus accumulation.

Arnah Ritonga; Endang Lyfia Saragih; Grace Amelia Purba; Petra Putri Sarinah Pandiangan; Rizka Nabila Damanik

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

This study analyzes the application of the compound interest concept in evaluating capital growth among vegetable vendors at the MMTC Traditional Market in Medan, North Sumatra. The research highlights the low level of financial literacy among micro-entrepreneurs in Indonesia, which currently stands at only 38.03%, and its implications for business sustainability. Traditional market traders generally employ basic bookkeeping practices focused solely on daily cash flow, without considering the time value of money or the growth potential from systematic profit reinvestment. Using a mixed-methods approach, this study combines semi-structured interviews to explore existing financial management practices with quantitative modeling based on the discrete compound interest formula to simulate various capital growth scenarios. The analysis reveals that disciplined reinvestment strategies, even when initiated with modest capital and conservative growth rates, can lead to substantial capital accumulation within three to five years. Three primary barriers to capital growth were identified: limited understanding of financial mathematics, lack of long-term planning, and a tendency to prioritize immediate consumption over investment. This research underscores the transformative potential of compound interest principles for micro-enterprise development and recommends practical financial literacy training along with supportive financial ecosystems that encourage sustainable reinvestment practices.

Aghnia Gita Apralia; Rinny Meidiyustiani

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Andi Nurhaeda; Andi Rudy Arfah

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Banking is a key pillar of the financial system, playing a crucial role as an intermediary between those with excess funds and those in need of financing. In the context of post-pandemic economic recovery in the 2022–2024 period, bank sustainability and resilience, particularly in terms of profit-generating ability, are crucial aspects to consider. This study was conducted to analyze the extent to which capital structure and intermediation efficiency influence the profitability of banks listed on the Indonesia Stock Exchange. Capital structure in this study is proxied by the Capital Adequacy Ratio (CAR), while intermediation efficiency is measured by the Loan to Deposit Ratio (LDR). The profitability indicator used is Return on Assets (ROA), which reflects a bank's effectiveness in utilizing its assets to generate profits. This research methodology uses a quantitative approach through multiple linear regression analysis with secondary data in the form of annual financial reports from 111 banks for the 2022–2024 period. The analysis results show that simultaneously, CAR and LDR variables have a significant effect on ROA. Furthermore, both variables have been shown to contribute positively to increasing bank profitability. In other words, maintaining adequate capital and efficient credit management can strengthen overall financial performance. This finding offers strategic implications for bank management in formulating capital and liquidity management policies. Optimizing these two aspects not only impacts short-term profit achievement but also contributes to the stability and sustainability of banking profitability in the long term. Therefore, banks need to ensure a strong capital strategy coupled with efficient intermediation to be more resilient in facing future economic dynamics.

Shakila Dewi Maharani; Desy Mariani

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

This study aims to analyze the influence of capital structure, liquidity, sales growth, and green accounting, assessed through environmental performance and environmental costs, on the profitability of companies. The research focuses on the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, which represents one of the most dynamic and environmentally impactful industries in Indonesia. The sample consists of 30 companies selected using a purposive sampling technique based on predetermined criteria, ensuring the representativeness and relevance of the data analyzed. The study employs multiple linear regression analysis using SPSS version 22.0 to test the hypotheses and measure the extent to which the independent variables contribute to profitability as the dependent variable. The findings reveal that liquidity and sales growth exert a positive and significant influence on profitability, indicating that firms with higher liquidity levels and stronger sales growth are better positioned to enhance their financial performance. In contrast, capital structure demonstrates a negative and significant effect, suggesting that higher levels of debt reduce profitability due to increased financial burdens. Similarly, green accounting, when assessed through environmental performance, also shows a negative and significant impact, implying that companies focusing on environmental initiatives may face higher costs that suppress short-term profitability. However, green accounting as measured by environmental costs does not show any significant effect on profitability, highlighting that disclosure or allocation of environmental costs alone may not directly translate into financial outcomes. Overall, the study concludes that capital structure, liquidity, sales growth, and green accounting—when measured through both environmental performance and costs—jointly influence the profitability of food and beverage companies on the IDX during the observed period.

Success, Tazkiyatun Nisa Attaufiq Lulu Desara; Wijaya, Ezra Bernadus; Boroh, Zeth

Jurnal Ilmu Kesehatan 2025 Lembaga Pengembangan Kinerja Dosen

Postoperative Total Knee Replacement (TKR) patients often face various clinical problems, including quadriceps muscle weakness, limited range of motion of the knee joint, swelling, and pain that can have a significant impact on functional movement ability, independence of daily activities, and overall quality of life. The condition demands the role of the physiotherapist in providing appropriate and comprehensive interventions to facilitate the patient's recovery. One approach that can be done is to provide a combination of Neuromuscular Electrical Stimulation (NMES) modalities and exercise therapy. This study aims to evaluate the benefits of NMES and exercise therapy combination interventions in improving quadriceps muscle strength, knee joint range of motion, and functional mobility ability in post-TKR patients. The research design used a case study method involving three patients who were in phase 2 (motion phase), namely 3 days to 6 weeks after TKR surgery. Patients show complaints in the form of weakness of the quadriceps muscles, limited range of joint movement, and decreased knee function function. Physiotherapy interventions were given as many as 8 meeting sessions with a frequency of 2 times a week. The intervention program consisted of administering NMES to the quadriceps muscle and functional exercises such as sit to stand exercise, gait training, strengthening exercises using resistance bands in the ankle joint, and stair climbing. The results showed a significant increase in quadriceps muscle strength, an increase in the range of motion of the knee joint, and an improvement in functional movement ability after all intervention sessions were completed. These findings confirm that the combination of NMES with exercise therapy can be an effective rehabilitation strategy for post-TKR patients. The implementation of this method has the potential to speed up recovery, reduce dependence on others, and improve the patient's quality of life in a sustainable manner.

Annisa Ridwan; Wahyumi Ekawanti

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

This study aims to analyze the effect of profitability, firm growth, capital structure, and firm size on firm value in the infrastructure sector listed on the Indonesia Stock Exchange during the period 2020–2024. The data used in this study are secondary data obtained from company financial statements. The sampling technique employed was purposive sampling. The results show that profitability and firm size have a negative and significant effect on firm value. These findings indicate that increases in profitability and company scale do not automatically enhance market perceptions of firm value, possibly due to a misalignment between internal performance and investor expectations. Meanwhile, firm growth and capital structure do not have a significant effect on firm value. This suggests that the market does not yet regard growth or debt ratios as determining factors in evaluating companies in this sector. Furthermore, the results of this study highlight the importance of corporate management in managing internal factors that can influence market perceptions. Although profitability and company size negatively impact company value, this opens up opportunities for companies to focus more on communication strategies and information transparency with investors to mitigate investor expectations. Companies also need to revise their growth and capital structure policies to better align with market needs and the dynamics of the developing infrastructure sector. Furthermore, this study provides an important contribution to policymakers and financial practitioners in understanding the unique characteristics of the infrastructure sector in Indonesia. The insignificant influence of growth and capital structure suggests that external factors such as market conditions and regulations may be more dominant in determining company value in this sector. Therefore, further research could broaden its scope by incorporating macroeconomic variables or environmental and social aspects, which are currently of concern to investors in making investment decisions.

Eka Duwi Sridevi; Zulfikar H Wada; Zeth Boroh

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2025 International Forum of Researchers and Lecturers

Carpal Tunnel Syndrome (CTS) is one of the most common musculoskeletal disorders experienced by office workers. This condition generally arises from repetitive wrist activities, such as prolonged typing or intensive mouse use, which cause pressure on the median nerve. Symptoms of CTS include pain, tingling, weakness, and decreased hand function, which can interfere with work productivity. Various conservative interventions have been developed, one of which is nerve gliding exercises, which mobilize the median nerve to reduce pressure, improve blood flow, and facilitate nerve movement within the carpal canal. This study aims to narratively review the effectiveness of nerve gliding exercises in improving the functional abilities of CTS patients, particularly in office workers. The method used was a systematic literature review of 16 international articles published between 2016 and 2024, using randomized controlled trial (RCT) and quasi-experimental designs. Articles were selected based on inclusion criteria, which included the primary intervention of nerve gliding exercise in CTS patients, measurement of hand function using the Boston Carpal Tunnel Questionnaire (BCTQ), and parameters of grip strength and range of motion. The analysis showed that nerve gliding exercise consistently resulted in significant improvements in grip strength, wrist range of motion, and reduced disability scores on the BCTQ. Several studies also reported reduced pain complaints and improved quality of life in patients after 4–8 weeks of regular intervention. Furthermore, the combination of nerve gliding exercise with other modalities, such as ultrasound therapy, low-level laser therapy (LLLT), or the use of wrist splints, has been shown to produce more optimal effects than either intervention alone. These findings support the belief that nerve gliding exercise is an effective, simple, inexpensive, and easily applicable therapeutic strategy for CTS patients, particularly high-risk office workers.

Achmad Widodo; Izzuni Khoirun Nissa

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Perkembangan produktivitas tenaga kerja Indonesia menunjukkan tren positif dalam beberapa tahun terakhir, di mana pada periode 2018–2022 produktivitas meningkat sebesar 4,8% dengan capaian tertinggi pada tahun 2022 mencapai Rp86,55 juta per pekerja per tahun. Potensi kelautan dan perikanan yang besar menjadi salah satu modal penting dalam mendorong pertumbuhan ekonomi nasional. Proyeksi pertumbuhan Produk Domestik Bruto (PDB) Indonesia pada tahun 2025 diperkirakan berada pada kisaran 4,9% hingga 5%, yang didorong oleh belanja publik yang terarah serta peningkatan investasi di berbagai sektor strategis. Pada tahun 2024, jumlah lapangan kerja diperkirakan mencapai 144,64 juta orang dengan pertumbuhan lapangan kerja baru yang berkontribusi terhadap penurunan tingkat pengangguran. Indeks Pembangunan Manusia (IPM) mengalami peningkatan dari 71,92 pada tahun 2023 menjadi target 72,51 pada tahun 2025, yang mencerminkan perbaikan kualitas pendidikan, kesehatan, dan standar hidup masyarakat. Rasio Gini, sebagai indikator ketimpangan pendapatan, menurun menjadi 0,380 pada akhir tahun 2024, menunjukkan peningkatan pemerataan pendapatan. Dari sisi pelayanan kesehatan, data alokasi BPJS Kesehatan pada tahun 2024 mencatat 102,8 juta data sampel yang tersedia, mencerminkan cakupan layanan kesehatan yang luas. Sementara itu, dari sisi fiskal, total penerimaan pajak dalam APBN 2024 diperkirakan mencapai Rp2.309,86 triliun dengan realisasi sementara sebesar Rp869,50 triliun, di mana penerimaan pajak termasuk pajak penghasilan dan pajak pertambahan nilai menunjukkan tren peningkatan dalam beberapa tahun terakhir. Belanja negara diperkirakan mencapai Rp3.325,12 triliun yang diharapkan mampu mendukung pemerataan dan keberlanjutan pembangunan nasional.

Afifah Nur Fauzani; Taufik Eko Susilo; Christine Viola

Jurnal Rumpun Ilmu Kesehatan 2025 Pusat Riset dan Inovasi Nasional

Ankle sprain is a musculoskeletal injury caused by excessive stretching or tearing of the ankle ligaments. This injury often occurs in the ligament due to sudden inversion and plantarflexion movements during activities, resulting in overstretching of the ligament. Objective: aims to determine the benefits of providing theraband exercise and ultrasound in treating ankle sprain patients. Method: This research used a case report method which was carried out at Bung Karno Hospital, Surakarta by taking a sample of one of the sprain patients by observing and providing therapy for 3 sessions. Then, measurements were taken every time therapy was carried out. Results: in this study, the results obtained from the physiotherapy intervention were an increase in muscle strength, a decrease in pain, an increase in Range of Motion and an increase in functional activity. Conclusion: physiotherapy management by providing a program in the form of electrotherapy in the form of ultrasound and exercise therapy using thera-band exercise for ankle sprained patients which was carried out in 3 training sessions gave positive results with a decrease in pain, an increase in muscle strength, and an increase in Range of Motion.

Anzalna Fadhila Rahmi; Mohammad Taufik Aziz; Mery Sukartini

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to explore and understand the impact of various internal corporate governance and financial structure variables on firm value, specifically within the context of the Indonesian banking sector. The variables examined include company size, capital structure, managerial ownership, institutional ownership, and the presence of independent commissioners. The study focuses on companies listed on the Indonesia Stock Exchange during the period from 2022 to 2024. A quantitative research approach was employed, using purposive sampling to select banking firms that met the criteria for analysis. The data were analyzed using multiple linear regression to determine the individual and simultaneous influence of each variable on firm value. The empirical findings reveal that company size does not have a significant effect on firm value, indicating that larger asset bases or broader operations are not necessarily associated with higher market valuation in the banking sector. Conversely, capital structure—reflected by the proportion of debt to equity—has a positive and significant effect, suggesting that leverage, when managed efficiently, enhances firm value. Meanwhile, managerial ownership does not show a notable contribution to firm value, implying that insider ownership may not always align with shareholder interests. On the other hand, institutional ownership exerts a positive and significant influence, indicating that the presence of large, professional investors can enhance oversight and value creation. Finally, the presence of independent commissioners does not significantly impact firm value. Overall, the results highlight that, although not all governance variables have a direct individual influence, the five variables studied jointly have a significant effect on firm value. These findings have implications for corporate governance practices and financial decision-making in the banking sector, especially in emerging markets such as Indonesia.

Yuti Meriani; Fisnandya Meita Astari; Amril Mukmin

Jurnal Riset Rumpun Ilmu Kedokteran 2025 Pusat riset dan Inovasi Nasional

Urinary tract examination with the CT-Scan modality is considered superior to other imaging modalities because it produces better image resolution, clear anatomical details, and is able to accurately detect abnormalities. At the Radiology Installation of Brebes Hospital, the CT-Scan Urography examination is carried out without fasting requirements. Patients are only asked to remove metal objects from the abdominal area and hold urination before the examination begins. This aims to keep the urinary bladder (VU) fully filled so that it facilitates the evaluation of the anatomy of the urinary system, especially in detecting kidney stones which are the main complaints of patients. This study aims to find out in detail the procedure for CT-Scan Urography clinical urography of kidney stones, as well as the reasons why patients are asked to hold urination and are not asked to fast before the procedure is performed. The research method used is a mix method, which is a combination of qualitative and quantitative, with data collection through observation, interviews, and documentation. The research sample consisted of 3 patients who underwent CT-Scan Urography clinical examination of kidney stones at the Radiology Installation of Brebes Hospital. The results of the study showed that the procedure started from the patient's preparation, such as removing metal objects, drinking mineral water, and holding urination so that the VU was fully filled, thus helping the visualization of organs and urinary tract. This examination does not require fasting because the CT-Scan modality is able to provide a clear picture of the anatomy of the urinary tract without interference from the digestive system. These findings confirm that the CT-Scan Urography procedure at Brebes Hospital is simple, effective, practical, and provides optimal diagnostic results for patients.

Aisyah Aulia Putri; Nurasia Natsir

International Journal of Educational Evaluation and Policy Analysis 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This corpus-based study explores the acquisition patterns of English modal verbs by Indonesian EFL (English as a Foreign Language) learners through a comprehensive analysis of learner language data. The study utilizes a specialized learner corpus consisting of 2.5 million words drawn from both written and spoken productions of 450 Indonesian learners, covering various proficiency levels. The research focuses on examining the frequency patterns, semantic distributions, and error types associated with modal verb usage across the learner corpus. The study employs a combination of quantitative corpus linguistic methods and qualitative error analysis to uncover developmental trends and persistent difficulties in acquiring English modals. The findings highlight a significant underuse of epistemic modality, which expresses degrees of certainty, and an overreliance on core modals like "can," "will," and "must." Additionally, learners systematically avoid more complex modal constructions that are semantically nuanced and less frequent in their linguistic output. The analysis also reveals notable cross-linguistic influences from Indonesian, particularly in the areas of politeness marking and the expression of certainty. These interference patterns suggest that Indonesian learners may transfer modal expressions from their native language, leading to specific errors in the usage of English modals. Based on the findings, the study proposes a usage-based pedagogical framework that integrates corpus-informed instruction with explicit semantic mapping of modal meanings. This framework encourages teachers to address modal verb acquisition by emphasizing frequency-based approaches, contrastive semantic analysis, and corpus-driven awareness-raising activities. The research suggests that by focusing on the form-meaning-function relationships of modals in authentic contexts, learners can better understand and produce English modals accurately and appropriately. The findings have significant implications for enhancing modal verb instruction in EFL classrooms, especially for Indonesian learners.

Rafly Fachrorroji; Hermi Hermi

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the relationship between a company's value (firm value) and three key variables: environmental performance, capital structure, and management ownership. The research focuses on companies listed on the Indonesia Stock Exchange during the period from 2022 to 2024. The objective is to understand how these internal and external factors contribute to shaping a company’s market valuation and overall financial health. Using a panel data regression analysis with a fixed effect model, the study provides empirical evidence based on secondary data drawn from company financial reports and sustainability disclosures. The results indicate that capital structure, measured by the proportion of debt to equity, has a significant negative impact on firm value. In contrast, both environmental performance and the proportion of shares owned by management have a positive and significant effect on firm value. These findings suggest that while excessive debt may erode investor confidence and reduce a firm's valuation, strong environmental commitments and management ownership foster positive perceptions in the eyes of stakeholders, including investors and customers. Theoretically, this research supports stakeholder and agency theories by highlighting how internal governance and ethical responsibility play a role in corporate success. Pragmatically, the results offer important insights for companies, especially in emerging markets like Indonesia, to align sustainability and ownership strategies with financial management to boost firm value. Companies are encouraged to optimize their capital structures, strengthen their environmental reporting practices, and promote management ownership as a way to align interests and enhance long-term performance. Overall, this study contributes to the literature on corporate governance and sustainability by providing current, context-specific evidence relevant to stakeholders in the Indonesian capital market.

Nurcahyati, Selly; Apriadi, Deri

Populer: Jurnal Penelitian Mahasiswa 2025 Universitas Maritim AMNI Semarang

This study aims to determine the effect of capital structure on firm value at PT Kalbe Farma Tbk listed on the Indonesia Stock Exchange for the period 2020-2024, the effect of profitability on firm value at PT Kalbe Farma Tbk listed on the Indonesia Stock Exchange for the period 2020-2024, and the effect of capital structure and profitability on firm value of PT Kalbe Farma Tbk for the period 2020-2024. The method used in this research is an associative quantitative approach, which focuses on the relationship between variables. The data used is secondary data in the form of quarterly financial reports of PT Kalbe Farma Tbk. which is listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024. The results showed that partially capital structure has a positive and significant effect on firm value, while profitability partially has no effect on firm value. Simultaneously, capital structure and profitability have no significant effect on firm value.

Maya Tika Zulkarnain; Wastam Wahyu Hidayat; Supardi Supardi

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of capital structure, company size, and liquidity on the financial performance of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The food and beverage industry is one of the sectors that has a significant contribution to national economic growth, so understanding the factors that affect its financial performance is crucial. The method used is a quantitative approach with multiple linear regression analysis techniques to test the relationships between variables. The data used comes from the annual financial statements of companies that are included in the sub-sector for the past five years. The results of the study show that partially, the capital structure has a significant influence on the company's financial performance, which is shown by a calculated t-value of 6.414 and a significance value of 0.000 (< 0.05). These findings indicate that the more optimal the capital structure managed by the company, the better its financial performance. On the other hand, company size and liquidity do not show a significant influence on financial performance. The company size has a t-value of -1.493 with a significance of 0.140 (> 0.05), while liquidity has a t-value of 0.765 with a significance of 0.447 (> 0.05). However, simultaneously, these three independent variables together have a significant effect on financial performance, as shown by a calculated F-value of 19,527 and a significance value of 0.000 (< 0.05). The results of this study provide important implications for company management to pay more attention to the management of capital structure, as it is the dominant factor in influencing financial performance. Optimizing capital structure can be used as a strategy to increase the efficiency and competitiveness of the company in the midst of the dynamics of the food and beverage industry.

Surenggono Surenggono; Lilik Mardiana

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of accounting knowledge, business capital, and business length on the success of micro, small, and medium enterprises (MSMEs) in Tandes District, Surabaya City. The background of this research is based on the importance of financial management skills, sufficient capital availability, and business experience in supporting the sustainability and growth of MSMEs. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to MSME actors who are registered and domiciled in Tandes District. The sample criteria include fostered MSME actors who have been running their businesses for at least three years and marketing their own products. The number of respondents who were successfully collected in this study was 105 people. The data analysis technique used was multiple linear regression analysis with the help of SPSS software version 23.0. The results of the study show that the variables of accounting knowledge, business capital, and business duration simultaneously or partially have a positive and significant effect on the success of MSME businesses in Tandes District. Accounting knowledge helps business actors in managing finances and recording transactions systematically. Adequate business capital is an important factor in business development and increasing production capacity. Meanwhile, the length of the business reflects the accumulation of experience and practical knowledge that can improve managerial efficiency and effectiveness. Thus, these three variables have a strategic role in increasing the success of MSMEs. This finding provides an implication that MSME empowerment programs should be focused on improving accounting literacy, wider access to capital, and long-term business assistance. Local governments and related institutions can take these results into consideration in designing policies that support the sustainable growth of MSMEs.

Azibi, Ahmad Izzu; Hutabarat, Emy Priyanka; Tarigan, Juan Kevin Timothi; Sitorus, Zeremia Armando; HS, Christnatalis

Dinamik 2025 Universitas Stikubank

Deteksi nyeri objektif merupakan tantangan dalam dunia medis, terutama bagi pasien yang tidak mampu mengungkapkan rasa sakit secara verbal. Dengan kemajuan teknologi sensor dan kecerdasan buatan, sistem otomatis untuk mendeteksi nyeri berbasis sinyal fisiologis dan ekspresi wajah mulai dikembangkan. Studi ini bertujuan mengidentifikasi tren, metode, dan kualitas metodologis dari penelitian yang menggunakan database publik seperti BioVid Heat Pain, UNBC-McMaster, dan SenseEmotion dalam pengembangan sistem deteksi nyeri berbasis sensor. Penelitian dilakukan dengan pendekatan Systematic Literature Review (SLR) berdasarkan protokol PRISMA 2020 melalui pencarian artikel di Google Scholar dalam rentang tahun 2015–2024. Setelah seleksi berdasarkan kriteria inklusi dan eksklusi, 26 studi dimasukkan ke dalam sintesis naratif. Data dianalisis berdasarkan jenis sensor, metode algoritma, akurasi, dan ukuran sampel, serta dievaluasi menggunakan pendekatan GRADE. Hasil menunjukkan bahwa BioVid dan UNBC-McMaster adalah database paling sering digunakan, dengan sensor EDA, EMG, dan ekspresi wajah sebagai modalitas dominan. Metode klasifikasi umum mencakup CNN, SVM, dan Random Forest. Studi menyimpulkan bahwa pendekatan multimodal dan deep learning meningkatkan akurasi deteksi nyeri, namun validasi klinis dan perhatian terhadap keragaman demografis masih dibutuhkan.

suroto

Innovation, Theory & Practice Management Journal 2025 Universitas 17 Agustus 1945 Semarang

Penelitian ini bertujuan untuk menemukan bukti empiris reaksi investor pasar modal Indonesia terhadap peristiwa pengumuman pelantikan Presiden dan Wakil Presiden tahun 2024. Populasi penelitian ini adalah saham-saham yang konsisten terdaftar dalam indeks LQ 45 selama periode penelitian. Data yang digunakan adalah data sekunder berupa harga penutupan saham harian dan IHSG. Uji statistik yang digunakan untuk menguji hipotesis adalah one samples t-test dan paired samples t test. Hasil perhitungan one samples t-test menunjukkan bahwa tidak terdapat rerata return tidak normal positif yang signifikan di sekitar tanggal peristiwa, yang berarti investor tidak merespon peristiwa pengumuman pelantikan Presiden dan Wakil Presiden tahun 2024. Hasil uji paired samples t test membuktikan bahwa tidak terdapat perbedaan yang signifikan rerata return tidak normal maupun rerata trading volume activity antara sebelum dan setelah peristiwa.