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This study aims to analyze credit management strategies in reducing non-performing loans (NPL) at PT. BPR Ambulu Dhanaartha in Jember Regency. This study uses a descriptive method with a qualitative approach. Data collection was carried out through direct interviews with the bank, observation, and documentation studies from various relevant sources. The results of the study indicate that PT. BPR Ambulu Dhanaartha implements credit management strategies through the stages of planning, organizing, implementing, and monitoring. The factors causing non-performing loans come from internal aspects, such as credit analysis errors, as well as external factors, such as economic conditions and disasters. The handling strategies implemented include restructuring, rescheduling, and confiscation of collateral. By implementing strict credit analysis, structured credit policies, periodic supervision, and effective collection strategies, PT. BPR Ambulu Dhanaartha is able to minimize the risk of non-performing loans and maintain its operational stability.  

As time advances, humans need technology as a tool to help and facilitate all their activities in daily life, one of which is in the fields of transportation or food. In Indonesia, technological developments in the transportation sector can be seen from the rapid development of the Grab application. Through the Grab application, initially OVO was only used by the public as a payment method for Grab's transportation services. But now consumers can carry out various activities ranging from transportation to ordering food. This phenomenon illustrates how the Grab application with a payment system via OVO can be massively accepted by the Indonesian people. Acceptance of this technology can be analyzed using the Technology Acceptance Model (TAM). When using technology, people do not always receive the benefits, accept the convenience, and fully accept the risks, but often there is resistance or mistakes often occur. Therefore, this research aims to analyze the influence of the Technology Acceptance Model (TAM) with the variables perceived usefulness, perceived ease of use, and Perceived Risk in Grab application users on Reuse Intention. The population of this study were all Grab application users in Pangkalpinang City, with purposive sampling involving 112 respondents whose characteristics of application users ranged from 18-50 years and had also used the OVO feature for at least 1 year. The analytical method that will be used to analyze the data is SPSS 26.0. The results of this research explain that the variables perceived usefulness, perceived ease of use, and Perceived Risk have an influence on Reuse Intention.

This research was conducted with the aim of determining the influence of liquidity, leverage, cash flow and institutional ownership on financial distress. This research was conducted on properties and real estate sector companies on the Indonesia Stock Exchange (BEI) with a research period of 2019-2023. The sample in this study used purposive sampling with a sample of 56 companies in the properties and real estate sector that met the sample criteria. The data analysis technique used in this research is multiple linear regression analysis using statistical testing tools, namely SPSS version 22.0. Based on the research results, it can be concluded that liquidity, cash flow and institutional ownership have a positive and significant effect on financial distress. Meanwhile, leverage has no effect on financial distress.

This study investigates the impact of Environmental, Social, and Governance (ESG) and Environmental Management Accounting (EMA) on firm value, with Green Innovation (GI) as a moderating variable. The research is based on secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, analyzed using path analysis with a moderated regression approach in SPSS. The findings reveal that ESG has a significant but negative impact on firm value, suggesting that ESG investments may be perceived as cost burdens in the short term. Meanwhile, EMA does not have a significant effect on firm value, indicating that its role in firm valuation remains unclear. The moderating role of GI does not significantly strengthen the relationship between ESG and firm value, while the interaction between EMA and GI negatively affects firm value,implying that green innovation strategies may introduce additional financial burdens. These findings highlight the complexity of sustainability investments and emphasize the need for a balanced approach to ESG and EMA implementation to optimize long-term firm value. The study contributes to legitimacy and stakeholder theories by demonstrating how sustainability strategies can influence financial outcomes. It provides practical insights for businesses to develop more effective ESG disclosure and EMA implementation strategies that align with investor expectations and long-term firm sustainability

The purpose of this study is to describe the Quality of Public Services in the Population Administration Sector in Mataindaha Village, Pasi Kolaga District, Muna Regency. To do this, the researcher uses dimensions, namely; (1) tangibless (physical evidence), (2) reliability (reliability), (3) responsiveness (responsiveness), (4) assurance (assurance), and (5) empathy (attention). To do this, this study uses a qualitative descriptive method, with 10 (ten people). The data collection techniques used in this study are based on observation, interviews, and documentation. Data analysis techniques include data reduction, data presentation, and data explanation. The results of the study indicate that the tangible dimension is still lacking and needs to be carefully reconsidered by village officials (2) assurance, which also needs to be improved considering that village equipment has not been able to provide timely and accurate services. While other dimensions include (3) reliability. Other dimensions include (4) responsiveness and finally (5) empathy has succeeded in helping the community and providing information about service procedures that are not yet understood by the community.  

The manual attendance system using paper at work locations other than offices at PT Gresik Migas creates challenges in the effectiveness and efficiency of employee attendance records. This study implements a web-based attendance system that integrates geolocation and selfie features to improve the accuracy and efficiency of attendance recording. The system was developed using native PHP for backend, jQuery for frontend, MySQL as database, and Leaflet JS for geolocation implementation. Implementation results show the system was successfully implemented in 5 different locations with a 50-meter validation radius and used by 40 employees. This system enables real-time attendance monitoring through an admin dashboard and produces more efficient attendance records compared to the previous manual system.

The supply chain is crucial to company operations, especially in the poultry farming industry, to ensure the availability of quality feed. PT X, located in Kintamani, faces challenges in its supply chain due to the long distance from its main supplier, PT Sreeya Sewu. This has led to high logistics costs and risks of delivery delays, which impact the company’s operational efficiency. This study aims to assist PT X in selecting the best supplier using the Analytical Hierarchy Process (AHP) method and the Super Decision application. With five criteria and 15 sub-criteria, the results show that UD Tunas Harapan is the best supplier, excelling in nine sub-criteria.  

Occupational Health and Safety (OHS) is a crucial aspect of the textile industry to ensure worker protection and maintain smooth production processes. This study aims to identify and analyze potential occupational accident risks in the sizing machine process. The methods used in this research are Job Safety Analysis (JSA) and Risk Assessment to evaluate workplace hazards that may disrupt operations. The results indicate several major risks in the sizing process, including mechanical hazards due to direct contact with machines, ergonomic hazards caused by improper working postures, and chemical hazards from exposure to cotton dust and sizing solution vapors. The main risk factors include human aspects, the work environment, and machinery. The recommended improvements in this study include enhancing work supervision and control, providing safety training for workers, optimizing workplace ergonomics, and conducting regular machine maintenance to reduce accident risks. The proper implementation of safety strategies is expected to improve production efficiency and create a safer and more conducive work environment.

One of the main problems in the productivity of skipjack tuna (Katsuwonus Pelamis) fishing is overfishing which threatens sustainability. This research was conducted to analyze production activities, utilization levels, and their relationship to the sustainability conditions of skipjack tuna (Katsuwonus Pelamis) originating from the WPPNRI 572 waters which are landed at Oceanic fishery Harbor Nizam Zachman Jakarta. Data obtained from the annual report of Oceanic fishery Harbor Nizam Zachman Jakarta for the last ten years, then the data was processed to obtain CpUE, MSY, JTB, and TP data using the 1954 Schaefer model quantitative descriptive method. Based on the research, data was obtained that the production of skipjack tuna originating from WPPNRI 572 and landed at the Oceanic Fishery Harbor Nizam Zachman Jakarta in the last ten years was 366,677.90 tons with a standard effort of 8.644 trips, a CpUE value of 42,42 tons/trip, an MSY value of 39.208,46 tons/trip, and a maximum JTB value. 31.366,77 tons/trip. Based on this data, it was found that the condition of the skipjack tuna resource originating from WPPNRI 572 was in Fully-exploited status with a condition of 94%.

Fishing activities of crab (Portunus pelagicus) on the white sand beach are mostly carried out by traditional fishermen using various equipment. Bubu is the recommended fishing gear for catching crab. This fishing gear is a trap and is passive and is classified as a trap type of fishing gear. One of the determining factors that increases the catch of crab (Portunus pelagicus) is bait. This study aims to determine the effect of using different types of bait and determine the most effective choice of bait in catching crabs that live on the White Sand Beach, Karawang. The method used in this study is the Experimental Method with a Randomized Block Design (RAK). The types of bait used are petek fish, puffer fish and chicken liver. Data analysis used the One-way ANOVA test and continued with the BNT Test. The number of catches obtained during the study was 66 crab (Portunus pelagicus) consisting of salted petek bait (28), salted puffer fish bait (23) and chicken liver bait (15). Based on the analysis of the results of the One-way ANOVA test, a significant value for the type of bait was obtained of 0.000 with a significant value <0.05, so it can be concluded that different types of bait have an effect on the catch of crab (Portunus pelagicus).

Tuna fish (Thunnus albacares) is a fish that has a fairly high economic value and is the dominant catch landed at PPS Nizam Zachman which comes from the WPPNRI 573. Based on the high production results and fishing activities, it is necessary to analyze the utilization level that has been carried out by PPS Nizam Zachman in the WPPNRI 573 for the sustainability of tuna fish (Thunnus albacares). This study aims to determine the CPUE (Catch per Unit Effort), sustainable potential (MSY), utilization level and effort level of tuna fish (Thunnus albacares) landed at PPS Nizam Zachman. This study was conducted on 18 until 30 November 2024. The method used in this study is the Schaefer surplus production method approach. Tuna (Thunnus albacares) were caught using handline fishing gear, purse seines, and tuna longlines. The standard used as the FPI (Fishing Power Index) is the highest CPUE value, namely purse seines. Based on the analysis using the Schaefer model, the intercept value (a) shows 30.864 and the slope (b) is -16.458. The intercept value shows that if there is no fishing effort, the potential for tuna (Thunnus albacares) in WPPNRI 573 available in nature is still 30.864 tons/trip. The MSY catch was 14,469,702 tons, the optimum effort was 938 trips, and the allowable catch was 11,575,762 tons with an average utilization rate of tuna (Thunnus albacares) in WPPNRI 573 landed at PPS Nizam Zachman of 92% with an average effort rate of 106%. This shows that the utilization rate of tuna (Thunnus albacares) in WPPNRI 573 landed at PPS Nizam Zachman is in a dense catch condition.

The objective of this study was to determine the effect of different percentages of natural feed (Tubifex sp.) and artificial feed on the absolute weight gain of striped catfish (Pangasius hypophthalmus) fry. The study was conducted at PBIAT Muntilan for 30 days using an experimental method. A Completely Randomized Design (CRD) was applied with five treatments and five replicates. The treatments were as follows: A (100% pellet), B (75% pellet + 25% Tubifex sp.), C (50% pellet + 50% Tubifex sp.), D (25% pellet + 75% Tubifex sp.), and E (100% Tubifex sp.). ANOVA analysis showed that different proportions of natural feed (Tubifex sp.) and artificial feed significantly affected absolute weight gain. The most optimal feeding ratio for enhancing the absolute weight gain of striped catfish fry was found in treatment E, where 100% Tubifex sp. was provided, resulting in the highest absolute weight gain of 4.876 grams. Water Quality Parameters: During the study, the recorded water temperature ranged from 25.1 to 25.4ºC, pH ranged from 6.7 to 6.8, and dissolved oxygen ranged from 6.6 to 6.7 ppm. ANOVA analysis of these three water quality parameters showed no significant differences among treatments. However, the temperature was below the optimal range for the growth of striped catfish (Pangasius hypophthalmus) fry.

Indonesia as the largest archipelagic country has significant fisheries potential, one of which is through the Nizam Zachman Ocean Fishing Port (PPS) in Jakarta. This port is a central hub for fish landing and distribution in the DKI Jakarta area and its surroundings, particularly with the use of purse seine fishing gear. This study aims to analyze the composition of fish catches using purse seine at the Nizam Zachman Ocean Fishing Port and identify the species caught.  The research method includes direct observation of the catch, documentation, and weighing of each fish species. Primary data is obtained from field observations, while secondary data is gathered from relevant literature. Composition analysis is carried out by calculating the percentage of each fish species relative to the total catch, using the formula Kj = (Ni/N) x 100%. During the study, with a sample of 67 vessels, 31 fish species were recorded, with dominant species including skipjack tuna (Katsuwonus pelamis) at 55.42%, scads (Decapterus spp.) at 14.11%, bigeye tuna (Thunnus obesus) at 13.55%, and yellowfin tuna (Thunnus albacares) at 10.33%. The variation in catches was influenced by fishing season, fishing location, vessel size and operational duration, fishing technology and equipment, and weather conditions.

The creation of batik outerwear combines three techniques: hand-drawn batik (batik tulis), shibori, and ecoprint, to produce designs that are both functional and aesthetically rich, while promoting local cultural identity. The process follows the Art Creation Methodology, consisting of four stages: exploration, experimentation, realization, and evaluation. In the exploration phase, the techniques used are studied, and how their combination can create unique motifs. This phase also includes an in-depth understanding of the history and philosophy of each technique, ensuring a strong foundation for their application in the design of the outerwear.In the experimentation phase, various patterns, colors, and compositions are tested to determine the best combination of the three techniques. This stage involves creating several design samples to test the harmony between hand-drawn batik, the visually appealing folds of shibori, and the natural impressions left by ecoprint leaves. Then, in the realization stage, the batik outerwear is completed by integrating these elements into a cohesive design. The techniques of batik tulis, shibori, and ecoprint work together to create rich textures and motifs.In the evaluation phase, the aesthetic and functional quality of the final product is assessed. The final result demonstrates that combining these techniques not only creates unique designs but also adds value in terms of beauty and sustainability, while supporting the preservation of local culture through innovation in batik art.

Micro, Small, and Medium Enterprises (UMKM) play a crucial role in the national economy. However, significant challenges such as limited resources, market access, and inadequate managerial capabilities remain obstacles to enhancing competitiveness. Developing managerial capacity through technological innovation has become a strategic solution for UMKM to survive and grow in the digital era. This study aims to analyze the importance of developing managerial capacity in improving UMKM competitiveness through technology adoption. The research method used is a literature review and analysis of secondary data from various relevant sources. The findings indicate that technological innovation in managerial aspects, such as the use of digital systems for marketing, finance, and operations, positively impacts efficiency and competitiveness. Therefore, appropriate strategies are needed to enhance UMKM managerial capacity in adopting technology to compete globally.

Artificial Intelligence (AI) is increasingly used in financial accounting to improve decision-making effectiveness. This research analyzes the role of AI in supporting data-driven decision making and identifies challenges in its implementation. Using a qualitative approach with the Systematic Literature Review (SLR) method, this study reviewed 41 relevant articles from national and international journals. The results showed that 28 studies supported the effectiveness of AI in improving financial decision-making by automating transaction recording, enabling algorithm-based predictive analysis, and detecting financial anomalies. AI enables companies to respond faster to market changes, increase transparency of financial reports, and reduce human errors in accounting processes.However, 13 studies highlighted challenges such as technological complexity, limited transparency in decision-making, algorithmic bias, and organizational readiness. In addition, evolving regulations are an obstacle to ensuring optimal use of AI while minimizing ethical and legal risks. The success of AI in financial decision-making depends on infrastructure readiness, regulatory support, and human resource competencies. Without a well-planned strategy, AI may pose new challenges that hinder its effectiveness. Therefore, this study provides insights into the optimal AI implementation strategy to ensure that this technology improves the accuracy and transparency of decision making while maintaining financial accounting accountability.

This study aims to determine the strength of the positive and significant relationship between the teaching attitude of Christian Religious Education (PAK) teachers and the learning motivation of class X students at SMA Negeri 1 Sipoholon in the 2024/2025 academic year. This research uses a quantitative method with descriptive inferential statistical analysis. The population of the study consists of all class X students of SMA Negeri 1 Sipoholon in the 2024/2025 academic year, totaling 281 students. The sampling technique used is random sampling, selecting 25% of the population, which is 65 students. The research instrument used is a closed-ended questionnaire. The data analysis results show that: a) The calculated r value = 0.560 > the r table value = 0.244, indicating a positive relationship between variable X (the teaching attitude of PAK teachers) and variable Y (the students' learning motivation). b) Hypothesis testing showed that t count = 5.365 > t table = 1.980, so H0 is rejected and Ha is accepted. Based on these results, it can be concluded that there is a significant positive relationship between the teaching attitude of PAK teachers and the learning motivation of class X students at SMA Negeri 1 Sipoholon in the 2024/2025 academic year. These findings are expected to contribute to the improvement of the quality of learning in the school.

Muffin is a wheat flour-based snack with gluten content and high glycemic index, so substitution is needed to reduce the impact of excess consumption on health. The ingredients used are purple sweet potato and red bean which have high content of energy, carbohydrates, protein and low GI. The study aimed to determine the effect of substituting wheat flour with sweet potato flour and red bean flour on the nutritional value of muffins. This was an experimental study with a single-factor completely randomized design (CRD) with one control group and three treatment groups with the proportion of wheat flour: purple sweet potato flour: red bean flour namely 100:0:0 (P0), 30:20:50 (P1), 30:35:35 (P2), dan 30:50:20 (P3). They were repeated 3 times.  The results showed that there was an effect of wheat flour substitution with sweet potato flour and red bean flour on the nutritional value of muffins (p<0.001). The highest average nutritional value of each treatment is water content P3 (34.45%), ash content P3 (3.06%), protein P1 (9.92%), fat P1 (9.39%), carbohydrate P3 (44.67%), and energy P1 (294.23 kcal). The nutritional value of 50g muffins is in accordance with the quality standards according to SNI and the standard requirements for children, but the fat content is above the standard if it is consumed as snacks for DM patients, therefore it needs to reformulate to fulfill the standard.

Aloe vera gel contains antioxidative phenolic compounds. Fresh aloe vera gel is less accepted by the community due to its bitter taste from its latex. An acceptable alternative to aloe vera products is an aloe vera gel beverage because people of all ages currently favor light drinks. This study aims to produce aloe vera gel beverages with high antioxidant content by varying the gel size and boiling duration for easy consumption and preference by panelists. This research employed a completely randomized design (CRD) with two treatment factors, namely variations in gel size (0.5x1 cm, 1x2 cm, 2x3 cm) and boiling duration (10 minutes, 15 minutes, 20 minutes). The obtained data were subsequently analyzed Analysis of Variance (ANOVA). If differences were found, Duncan's Multiple Range Test (DMRT) was conducted at a significance level of 5%. The research results indicate that variations in gel size and boiling duration affect antioxidant activity, moisture content, total sugar content, gel texture, and preference level. The acceptable aloe vera gel beverage, preferred by the panelists which made with a gel size of 0.5x1 cm and a boiling duration of 10 minutes, with exhibited the highest antioxidant activity 6.72% RSA, moisture content 94.15%, total sugar content 13.35%, hardness (6.25 g/cm2, and deformation 2.81 mm.

Bahasa Indonesia, as the official language and primary means of communication in Indonesia, not only serves as a link between diverse ethnicities and cultures, but also as an effective medium for conveying democratic values ​​to students. This study uses a qualitative method with a descriptive approach to understand the meaning behind the use of language in learning activities. The results of the study indicate that good mastery of Bahasa Indonesia can facilitate constructive discussions and interactions, support the teaching of democratic values, and create an inclusive learning environment. Through interactive learning strategies, prospective PPKn teachers can instill awareness of the importance of active participation in a democratic society, build mutual respect, and appreciate differences of opinion among students. This study emphasizes the importance of developing Indonesian language competence for prospective teachers as an effort to create a generation that cares and is responsible for national and state life.