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Magelang City faces the challenge of limited land availability, with a total area of only 18.58 km2 and a high population density. Consequently, telecommunications infrastructure development requires a precise strategy. This study aims to analyze the business model and investment feasibility of Pole and Greenfield type telecommunication towers in Magelang City. Using a descriptive quantitative approach, this research processes secondary data from PT Dayamitra Telekomunikasi Indonesia by applying feasibility analysis based on Life Cycle Costing (LCC), Net Present Value (NPV), Internal Rate of Return (IRR), Break-Even Point (BEP), Payback Period (PP), and Benefit-Cost Ratio (BCR). The results indicate significant differences in cost structures; Pole towers proved to be more efficient, requiring an initial capital outlay of only 28.8% of the total capital required for Greenfield towers. Greenfield towers generated an NPV of Rp13.07 billion with an IRR of 20%, while Pole towers generated an NPV of Rp2.46 billion with a higher IRR of 23%. Pole towers have proven to offer a faster return on investment and better operational cost efficiency, making them the most strategic option to support network densification and the implementation of 5G technology in urban areas with spatial constraints like Magelang City.

The problem lies in the quality of the umbrella nails for asbestos or zinc roofs which often experience damage to the nail head is not large enough, the tip of the nail is blunt, thus damaging the roof material, and susceptibility to corrosion due to weather, and slow manual production. The purpose of making is to obtain umbrella nails with a length of 50 mm and a diameter of 2.5 mm which are strong, pointed tips, relatively fast. The manufacturing method includes: making cylindrical umbrella pieces from 2 mm thick aluminum with a diameter of 25 mm and a 1.5 mm hole center, selecting raw materials for low carbon steel wire, AISI 1020 in the form of a 3 mm diameter coil, straightening and reducing the cross-section of wire using a die (wire drawing),, forming the nail head (cold heading), mechanically cutting the pointed end, forming the nail umbrella from cylindrical pieces that have been inserted with 50 mm long nails and pressed, immersing the umbrella nails in 500oC zinc liquid (galvanizing) for 2 minutes, checking dimensions and quality standards. The manufacturing results are in the form of strong zinc-coated thumbtacks measuring 50 mm in length, 2.5 mm in diameter, 1.2 mm in thickness of the thumbtack plate, total production cost of IDR 340/unit, and process duration of 12 seconds/unit, which implies that the need for strong and corrosion-resistant thumbtacks can be met for various related engineering needs.

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

Dijkstra's algorithm is one of the algorithms in graph theory that is used to solve the problem of the shortest path of a graph at each vertex that has a non-negative value. This algorithm was discovered by Edsger Wybe Dijkstra, a scientist from the Netherlands. The search for the shortest route for product delivery can be calculated through the application of the Dijkstra algorithm in the problem being faced. The problem of decision making for selecting the shortest route is still manual, so it experiences several obstacles, including the absence of a systematic and computerized system to assist the decision-making process in determining the route for shipping goods, the determination of shipping routes still depends on manual estimates so that the time taken between deliveries becomes inconsistent, the operational costs of shipping are relatively high because there is no optimal route determination system. Facing these problems, a system is needed that can minimize delays and increase effectiveness in shipping goods, namely determining the shortest route using the Dijkstra algorithm. This system works by finding various alternative routes for shipping goods at PT AMSA to address various structured and unstructured problems using data and models. To process this data and models, a method called the Dijkstra algorithm is required. Based on the description above, researchers will create a method for determining the shortest route for shipping goods at PT AMSA using the Dijkstra algorithm to facilitate the company's process of determining the shortest route.

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.

A MSMEs in Indonesia has recently contributed to national exports by 15,7%  compared with Thailand that has reached 29 %, so substantial revision are required to make sure that increasing contribution which ultimately will give positive impact toward the economy overall, because almost 90 % of human resource work in MSMEs sector with nature resource and other plentiful resources. The main problem that is commonly found by MSMEs is to optimize the available resources as well as fulfill the required standards that have established and required regulation in order to ensure the resulting product is accepted by the market and to comply with the regulation that has been established by the regulator. Indonesia as the second biggest country in the world has biodiversity certainly offers benefits that hard to imitate by other country in producing biopharmaceutical plants product, therefore it offers competitive potential in the global market, however market penetration by MSMEs biopharmaceutical plants sector commonly discontinued regarding with technical barriers to trade (TBT). This study is based on a case study that aims to analyze main challenges in fulfillment of international certification and to formulate adaptation strategy for MSMEs. By conducting through a descriptive qualitative method with case study approaches, the result of study indicates that high compliance costs,  registration procedural complexity from the source and destination country, as well as the inconsistency of raw material quality became the main barriers. The proposed strategy including group certification model, CPOTB standard harmonization, and the utilization of integrated government assistance schemes will provide real contribution in assisting MSMEs fulfilling global market requirements.

Although Indonesia has integrated SDG 6 goals into national development planning, access to safe drinking water and sanitation remains a challenge in rural areas, particularly due to suboptimal policy implementation at the local level. The PAMSIMAS program is a government policy designed to improve access to clean water and sanitation services thru a community empowerment approach. This research aims to analyze the implementation of the PAMSIMAS program policy in supporting the achievement of SDG 6 in Mentaras Village, Dukun District, Gresik Regency. The research approach is descriptive qualitative with data collection thru observation, interviews, and documentation. The analysis was conducted using George C. Edwards III's policy implementation model, which includes communication, resources, executor disposition, and bureaucratic structure. The research results show that the program implementation has achieved significant progress, marked by an increase in the number of households accessing clean water, affordable service costs, and community-based management thru BP-SPAMS and BUMDes that reflect the principle of accountability. However, the implementation of the program still faces challenges such as limited service coverage, an imbalance in the facilitator-to-beneficiary ratio, and coordination obstacles among implementing stakeholders. Therefore, strengthening the dimensions of communication, resources, and institutional coordination is necessary to enhance the effectiveness of program implementation and support the achievement of SDG 6 targets by 2030.

Blast hole drilling is an initial stage that plays a critical role in determining the success of blasting activities in mining and construction operations. Drilling quality directly affects rock fragmentation, drilling equipment efficiency, drilling equipment productivity, as well as blasting safety and costs. This study aims to analyze the influence of drilling parameters on blast hole quality, including hole diameter, drilling depth, hole inclination, and the suitability of drilling patterns with respect to the planned blasting design. The research methodology involves field observations, actual measurements of drill holes, and analysis of data obtained from drilling and blasting productivity. The results show that deviations in hole depth and direction can lead to irregular distribution of blasting energy, resulting in suboptimal rock fragmentation and an increased potential for flyrock and overbreak. In addition, the selection of appropriate drilling methods and equipment based on rock mass characteristics has been proven to improve productivity and blast hole quality. Therefore, controlling drilling parameters and implementing proper operational procedures are essential to enhance the overall effectiveness and productivity of blasting activities. This study is expected to serve as a reference for the planning and evaluation of blast hole drilling activities to achieve more efficient, safe, and economical operations.

PT. X is a textile company that produces greige fabric. One of the crucial stages in the greige fabric production process is inspection. Currently, the facility layout of the inspection area at PT X is still suboptimal. This results in longer fabric movement distances and increased time, leading to delivery delays and higher material handling costs. This study aims to design an optimal facility layout in the inspection area using the Activity Relationship Chart (ARC) method and to determine the distances, times, and costs for the proposed layout. In the initial production layout, the fabric movement distance reached 26,130 meters in one working day, and the fabric movement time was 936 minutes. Furthermore, the initial production layout generated a relatively high OMH of Rp 13,742,980 per month. After designing the facility layout using the Activity Relationship Chart (ARC) and Blockplan methods, the proposed layout was arranged according to the production process sequence, resulting in a smoother material flow. The proposed layout yields 16,830 meters of fabric movement per workday, 660 minutes of required time, and a monthly OMH of Rp 7,945,622, with an efficiency of 39.32%.

This study aims to describe the aesthetics of the performance form of the Lenggok Dance created by Ida Sulistyarini and Susiati, which has developed in Banyumas Regency. The Lenggok Dance is a creative dance work rooted in the local Banyumasan tradition and presents distinctive movement characteristics along with regional cultural values. This research uses Djelantik’s aesthetic theory with a qualitative method and a phenomenological approach. Data collection techniques include observation, interviews, and documentation. Data validity techniques employ triangulation of sources, techniques, and time. Data analysis is carried out by examining the aesthetic elements of the dance, which include form, content or substance, and presentation or performance contained in the show. The results of the study indicate that the aesthetics of the Lenggok Dance are reflected through the harmony between dynamic and flexible lenggeran movements and the rhythmic Banyumasan musical accompaniment, as well as visual support from makeup and costumes that strengthen the character of the dance. In addition, the Lenggok Dance contains aesthetic values that represent the cultural identity of Banyumas, particularly in the processing of movements and expressions that reflect flexibility, joy, and local wisdom. This study is expected to contribute to the development of dance studies, especially related to the aesthetics of regional creative dance, and to serve as a reference for the preservation and development of Banyumasan performing arts.

The ICU is one of the largest clinical cost centers in hospitals due to its high demand for human resources, medical equipment, and operational costs. This situation emphasizes that intensive care unit efficiency is a multidimensional issue that cannot be assessed solely from a single aspect. This study aims to analyze the efficiency of the intensive care unit at Ciremai Hospital, Cirebon City, using the Data Envelopment Analysis (DEA) model to determine resource optimization. Analytical quantitative study with a cross-sectional design. The population in this study consisted of personnel in the ICU of Ciremai Hospital from 2023 to 2025, with total sampling applied. The input variables included the number of physicians, nurses, beds, monitors, and ventilators, while the output variables consisted of BOR, LOS, and recovered patients. The ICU input variables remained stable during the study period, while output variables fluctuated with a declining trend in BOR and LOS. The results of the Data Envelopment Analysis (DEA) indicated that all study periods achieved an efficiency score of 1.00 (efficient), with a slack value of 0.00 across all input variables.

Nggainah Menjres Dance is one of the traditional folk dance works created by Mrs. Umi Ardiyah, the owner of the LKP Merpati Studio, in 2014. It was inspired by one of the characters from the Barongan folk tale of Blora Regency. The issue examined in this study is the choreography of the Nggainah Menjres Dance at the LKP Merpati Studio in Blora District, Blora Regency. The purpose of this research is to describe the choreography of the Nggainah Menjres Dance. The method used in this study is a descriptive qualitative approach combined with a choreographic approach. The data collection techniques for the Nggainah Menjres Dance include observation, interviews, and documentation. The results of the choreographic analysis of the Nggainah Menjres Dance cover both the process and the form of the choreography. The choreographic process includes exploration, improvisation, and composition. The choreographic form includes theme, title, work pattern, movement, number of dancers, accompaniment, floor pattern, makeup and costume, properties, stage form, and lighting. Based on the above findings, the Nggainah Menjres Dance is a form of dance artwork that correlates with the folk art of Blora and must continue to be preserved and developed as part of the region's artistic identity.

This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.

The implementation of civil justice in Indonesia is fundamentally guided by the principles of simplicity, speed, and low cost. However, in practice, the regulation concerning the time limits for summons and the determination of trial schedules remains inadequate, leading to legal uncertainty. This study aims to analyze the legal certainty of time limits in summons and trial scheduling within civil procedural law, as well as to examine its implications for the effectiveness of case resolution. This research employs a normative legal method with statutory and conceptual approaches, supported by a descriptive-analytical design. The findings indicate that existing regulations, particularly those derived from the Herzien Inlandsch Reglement (HIR) and Rechtsreglement voor de Buitengewesten (RBg), only provide minimum standards for summons but do not comprehensively regulate the timeframe for determining the first hearing or intervals between subsequent hearings. As a result, there is broad discretion in judicial practice, which leads to inconsistencies among courts, repeated trial delays, increased litigation costs, and reduced access to justice. Although recent reforms through electronic court systems have improved the mechanism of summons delivery, they have not sufficiently addressed the issue of time management in trial proceedings. This study concludes that the absence of clear and comprehensive regulations on trial timeframes weakens legal certainty and hinders the realization of efficient judicial processes. Therefore, strengthening normative regulations on trial scheduling is essential to support a more effective, predictable, and equitable civil justice system.

Mergers and acquisitions have served as a primary strategy for global banking consolidation over the past three decades, including in Indonesia, which is currently undergoing one of its most massive consolidation waves—one notable example being the emergence of Bank Syariah Indonesia. This article aims to provide a narrative review of the literature on the operational impacts of mergers on bank performance, with a particular focus on implications for the Indonesian context. Based on a systematic search of the Scopus database, 52 peer-reviewed articles published between 2000 and 2025 were analyzed using a narrative thematic synthesis approach. Five main themes were identified: cost efficiency, service quality, risk management, human resource and cultural integration, and information systems and technology integration. The key findings indicate that although 73.1% of studies report post-merger improvements in cost efficiency, these benefits are highly contingent upon the quality of post-merger integration especially in the areas of human resources, organizational culture, and information technology with IT integration failure rates reaching as high as 75%. Domestic mergers consistently achieve efficiency gains more rapidly than cross-border mergers, whereas risk implications depend heavily on the type of merger and the quality of integration. Policy implications include the need for the Financial Services Authority (Otoritas Jasa Keuangan) to monitor post-merger integration quality, provide integration guidelines for smaller banks, take into account the specific characteristics of Islamic banks, and ensure a streamlined, non-burdensome licensing process. Further research particularly empirical studies on banking mergers in Indonesia—is urgently needed to test the generalizability of global findings to the local context.

Blasting is a critical method for overburden removal in open-pit coal mines, where fragmentation quality directly impacts loading efficiency and operational costs. This study aims to analyze the actual fragmentation resulting from overburden blasting at Pit 4 Middle of PT. Victor Dua Tiga Mega, Central Kalimantan, to predict fragmentation using the Kuz-Ram model, and to evaluate the conformity of both results against the company standard (boulder size ≤144.6 cm or ≥50 cm for analysis). The research employed a quantitative comparative method. Primary data included blasting geometry and photographs of muck piles from 10 blasting events, which were analyzed using WipFrag software to obtain actual fragmentation distribution. Secondary data comprised rock characteristics and explosive properties for Kuz-Ram prediction input. The results showed significant variation in actual boulder percentage (≥50 cm), ranging from 6.19% to 32.91% with an average of 16.05% (medium category). Statistical analysis revealed a very weak negative correlation (r = -0.21) between powder factor (PF) and boulder percentage, indicating that PF is not the dominant factor within the consistent application range (0.21-0.23 kg/bcm). Comparison with Kuz-Ram predictions showed that the model consistently over-predicted coarse material, with an average difference of +25.21%, suggesting the need for rock factor (A) recalibration. It is concluded that the blasting results are inconsistent, strongly influenced by uncontrollable factors such as geological conditions. Recommendations include geometri evaluation, particularly burden and spacing, and calibration of the Kuz-Ram model for more accurate future predictions.

The highly competitive healthcare industry in Cirebon poses a significant challenge for Klinik Utama X, especially as a non-BPJS facility. This condition requires a paradigm shift from a provider-centric marketing mix to a patient-centric approach to retain patient loyalty. This study aims to evaluate and formulate the marketing strategy of Klinik Utama X using a comparative 4P (Product, Price, Place, Promotion) and 4C (Customer Solution, Customer Cost, Convenience, Communication) approach based on SWOT analysis. This research used a qualitative descriptive design with purposive sampling, gathering primary and secondary data through in-depth interviews, observations, and document studies. The data were systematically evaluated using Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) matrices. The findings reveal that the clinic is strategically positioned in Quadrant I, with an IFAS score of 2.53 and an EFAS score of 2.60, indicating strong internal capabilities to seize external opportunities. The recommended aggressive growth strategy involves integrating psychiatric and aesthetic services, penetrating the Business-to-Business (B2B) market through corporate medical check-ups, accelerating digitalization via telemedicine and online queuing, and preparing for BPJS accreditation. The managerial implications suggest that the clinic must prioritize resolving internal human resources and strengthening financial record-keeping systems before investing heavily in medical assets, while actively expanding digital convenience and corporate partnerships to secure short-term financial stability.

This study was conducted to determine the effect of profitability and cost of debt on tax avoidance in wholesale trading companies from 2018 to 2021. The population in this study was 53 companies spanning a four-year period. The sample size used in this study was 49 from a population of 212. The sampling technique used was non-random sampling, with criteria being determined for sample selection. Testing was conducted using descriptive statistics, classical assumption tests, outlier tests, and multiple linear regression. The results showed that profitability and cost of debt had a significant positive effect on tax avoidance, accounting for 19.3% of the total, with the remainder coming from other variables. Partially, profitability had a significant negative effect on tax avoidance, meaning that an increase in profitability would decrease tax avoidance. Meanwhile, the cost of debt had an insignificant negative effect on tax avoidance, meaning that the higher the cost of debt, the higher the tax avoidance

The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization

In social practice, land sale and purchase transactions are still frequently conducted through private agreements, mainly driven by mutual trust between the parties, cost considerations, and the perception that such procedures are simpler and faster. From the perspective of civil law, such sale and purchase agreements remain valid and legally binding as long as they fulfill the legal requirements of a valid contract as stipulated in Article 1320 of the Indonesian Civil Code. However, within the national land law system, land sale and purchase agreements executed under private deeds cannot serve as a legal basis for the transfer of land rights because they are not made before a Land Deed Official (Pejabat Pembuat Akta Tanah/PPAT) as required by statutory regulations. This divergence in legal regulation gives rise to legal uncertainty, particularly for buyers acting in good faith. On the one hand, the agreement creates rights and obligations under civil law; on the other hand, it fails to provide legal certainty over land rights due to its inability to be registered. This condition reflects a tension between the civil law regime and the land law regime, while also indicating the weak legal protection afforded to good-faith buyers. These issues constitute the basis and urgency of this research.