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Rizkuna, Akhmat; Arifin, Dani Nur; Aldiyanti, Amani

JAPSI (Journal of Agriprecision and Social Impact) 2026 CV. Komunitas Dunia Peternakan

Heat stress is a major constraint in broiler production systems located in humid tropical climates, where high ambient temperature and relative humidity impair growth performance, feed efficiency, and animal welfare. This systematic review synthesizes peer-reviewed studies published between January 2015 and December 2025 evaluating environmental housing designs and cooling strategies for mitigating heat stress in broiler chickens. This systematic review followed the PRISMA 2020 guidelines and synthesized peer-reviewed studies retrieved from Scopus, Web of Science, and ScienceDirect, published between January 2015 and December 2025. From 500 records initially identified, 26 studies fulfilled the predefined eligibility criteria and were included in the qualitative synthesis. The findings demonstrate that evaporative cooling systems, tunnel ventilation, and automated climate control technologies consistently reduced indoor temperature (2–6°C) and improved body weight gain, feed conversion ratio (FCR), and mortality rates under hot-humid conditions. However, cooling efficiency was strongly influenced by ambient humidity, necessitating integrated and adaptive environmental control approaches. Smart sensor-based systems further enhanced microclimate stability and thermal uniformity within broiler houses. Beyond performance improvements, optimized environmental management reduced physiological stress indicators, including heterophil-to-lymphocyte ratios and corticosterone levels. Overall, integrated, humidity-adaptive, and energy-efficient cooling strategies are essential to sustain productivity, welfare, and climate resilience in tropical broiler production systems.

Gunawati, Dita Novarina; Puspitasari, Cesaria Fitri; Arnyke, Errythrina Vinifera; Amalta, Luky; Damayanti, Cindy Audina

JAPSI (Journal of Agriprecision and Social Impact) 2026 CV. Komunitas Dunia Peternakan

Poultry agribusiness is a key driver of food security and rural economic development in developing countries. However, the sector remains vulnerable to infectious diseases such as avian influenza and Newcastle disease, which can disrupt production systems and supply chain continuity. Although previous studies have examined poultry disease control, biosecurity, and supply chain disruption, evidence on how risk and crisis communication supports outbreak management and resilience in developing-country poultry agribusiness remains fragmented. This study applied a systematic literature review (SLR) approach under PRISMA guidelines to synthesize risk and crisis communication strategies in poultry disease management and their contribution to supply chain resilience. Only seven relevant studies published between 2020 and 2025 met the inclusion criteria and were analyzed using the PICO framework. Quality assessment using the Mixed Methods Appraisal Tool (MMAT), combined with systematic data extraction in Microsoft Excel 2021, was conducted to improve methodological transparency and consistency. The novelty of this review lies in integrating communication strategies, enabling and constraining factors, digital tools, One Health perspectives, and public–private collaboration within a single analytical synthesis. The findings indicate that participatory, transparent, and coordinated communication can support disease prevention and crisis preparedness, particularly when strengthened by stakeholder trust, policy support, training, and accessible information channels. However, limited digital literacy, inadequate infrastructure, and cultural barriers may reduce communication effectiveness. Overall, this review highlights the need for inclusive communication systems and collaborative governance to strengthen poultry supply chain resilience in developing countries, while recognizing that the small evidence base limits broad generalization.

Viky Zakiyatus Sariroh

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

Rafael Ardian Fahrezi; Iman Saufik Suasana; Danang Danang

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The emergence of Internet of Things (IoT) technology has opened up considerable possibilities for automation systems aimed at enhancing energy efficiency in both home and office settings. This study focuses on the creation and deployment of an IoT-driven Smart Home system utilizing ESP32 for the automatic and manual supervision and regulation of electrical appliances within the Employee Dormitory of the Institute for Lecturer Performance Development (LPKD). The established system employs a Passive Infrared (PIR) sensor for detecting human presence and a Light Dependent Resistor (LDR) sensor to assess the intensity of light in the room. The data from these sensors is analyzed by the ESP32 microcontroller, which controls lights and fans automatically through relay modules based on the surrounding conditions. Furthermore, the system is linked to the Blynk application and the Telegram Bot API to enable remote operation and immediate notifications. The methodological approach taken in this research is Research and Development (R&D) employing a prototyping method. The assessment outcomes show that the system functions reliably, with success rates for sensor detection and appliance management exceeding 95%. The introduction of this system aims to boost electrical energy efficiency, improve user experience, and facilitate the adoption of IoT-centered smart facility management within the LPKD framework.

Atikah Nur Faizah; Sinta Julia Sahputri; Alfira Angelica Oktavia; Revi Ani Sundari; Aris Dwi Saputra +2 more

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

This community-based project aimed to analyze the cash management system of the micro, small, and medium enterprise (MSME) Bakpia Juwara Satoe and develop recommendations to improve the company's financial performance. Cash management is a crucial but often overlooked aspect of MSME financial management, which can lead to cash flow problems, inaccurate record keeping, and poor management decisions. The methodology used included qualitative data collection through direct observation, in-depth interviews, and financial statement analysis. The project findings revealed that Bakpia Juwara Satoe lacked a functioning cash management system. There was no separation between cash receipts and disbursements, no standardized system for handling cash, and transaction recording remained manual and inconsistent. As part of the project, standard operating procedures (SOP) for cash management were developed, financial accounting training was conducted, and support was provided in creating simple cash flow statements. Following the implementation of these measures, record accuracy increased by 78%, and cash losses were reduced. It was determined that the implementation of efficient cash management contributed significantly to the improvement of Bakpia Juwara Satoe's financial performance.

Dina Margareta; Yuli Nurhayati; Arisky Andrinaldo

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was conducted at Toko Bangunan Jaya Perkasa. The purpose of this study is to determine whether the internal control system for inventory management in the observed company has been implemented effectively or not. This study uses a qualitative method with data source triangulation techniques, including observation, interviews, and documentation based on data collection and relevant facts. The research informants consisted of seven individuals. The results show that the internal control system at Toko Bangunan Jaya Perkasa has not been implemented optimally, and the inventory management is still vulnerable to risks and potential losses. This is due to the fact that the procedures for purchasing, storing, recording, and selling goods are still conducted manually. The company faces several problems such as stock discrepancies, damaged goods, and obstacles related to suppliers and customers. The suggestions provided include implementing a computerized system for inventory management in the future, conducting regular stock opname to minimize stock discrepancies, improving communication to avoid duplicate stock records, and establishing clear communication and agreements at the beginning of transactions to overcome external constraints.

Amrina Savira; Trisninawati Trisninawati; Andrian Noviardy; Mukran Roni; Heriyanto Heriyanto

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Internship programs represent one of the implementations of the Kampus Berdampak policy aimed at enhancing students’ competencies, work experience, and readiness to enter the professional workforce. The success of such programs is highly dependent on effective governance through the application of the management functions of Planning, Organizing, Actuating, and Controlling (POAC). This study aims to analyze the implementation of POAC functions in the governance of student internship programs conducted outside Universitas Bina Darma. The research was carried out at the Kampus Berdampak Service Center of Universitas Bina Darma using a quantitative descriptive approach. Data were collected through questionnaires, observations, and documentation involving 23 students participating in off-campus internship programs. Data analysis was conducted using descriptive statistics based on the mean scores of each research indicator. The findings indicate that the implementation of POAC management functions in internship governance was categorized as very good, with an overall mean score of 4.29. The planning variable achieved the highest mean score (4.39), followed by organizing (4.30), actuating (4.27), and controlling (4.21). These results demonstrate that the internship program has been managed systematically and effectively. Nevertheless, monitoring and follow-up mechanisms require further improvement to support a more optimal and sustainable implementation of the program.

Fathiha Zahra Damanik; Muktarruddin Muktarruddin

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the management of young preacher (dai cilik) training in developing students’ preaching skills at SD IT Al-Washliyah Kelambir Lima Medan using a management function approach (*planning, organizing, actuating, and controlling*). This study employed a descriptive qualitative method, with data collected through in-depth interviews, participant observation, and documentation. The research informants consisted of the principal and teachers responsible for the young preacher training program. The collected data were analyzed systematically to describe the implementation of management functions in the young preacher training activities and their contribution to the development of students’ preaching skills. The results showed that planning was carried out through the development of a practice-based preaching curriculum, organizing was implemented through task allocation and regular scheduling, implementation focused on *public speaking* practice, sermon material preparation, and moral development, while evaluation was conducted periodically through student performance assessments. The implementation of this systematic training management contributed to the improvement of students’ preaching skills in cognitive, affective, and psychomotor aspects. These findings indicate that management functions applied in a structured manner play a strategic role in supporting the development of students’ preaching competencies at the elementary school level. Furthermore, continuous training provides opportunities for students to enhance their self-confidence, communication skills, and readiness to effectively deliver Islamic preaching messages

Luthfi Azhari; Wildan Maulana Assani Mualim; Muhammad Daffarezel Ramadhan; Pujo Santoso

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

This study aims to synthesize empirical and theoretical literature on the Planning–Organizing–Actuating–Controlling (POAC) framework in public sector management, identify asymmetries among its functions, and propose a reconfiguration of POAC that is relevant to digital and collaborative governance. The study employs an integrative literature review by examining classical management literature, peer-reviewed journals, government regulations, and official governance indicators. Data were analyzed thematically based on the four POAC functions and synthesized across themes, using Indonesia during the 2021–2025 period as the empirical context. The findings reveal that planning and organizing functions have developed relatively well, while actuating and especially controlling remain persistent weaknesses. This condition is reflected in improvements in several formal governance indicators, including the Electronic-Based Government System (SPBE) Index, Indonesia’s ranking in the E-Government Development Index (EGDI), Unqualified Audit Opinions (WTP), and public service compliance ratings. However, during the same period, the Corruption Perceptions Index (CPI) declined. These findings indicate a gap between administrative achievements and substantive outcomes, consistent with the concept of means–ends decoupling in neo-institutional theory. The study contributes by bridging classical management theory with contemporary governance paradigms and proposing a Data-driven, Networked, Adaptive, and Participatory (DNAP) model of POAC. Practically, the results highlight the need to strengthen controlling functions and adaptive leadership to foster more effective, transparent, and outcome-oriented public governance.

Heru Fahrudin Faiz; Rika Ampuh Hadiguna

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

Road improvement projects require consistency between technical planning documents and field implementation to ensure that service quality, structural performance, construction time, and user safety are achieved. This article evaluates the conformity between planning and realization in the Pangkalan-Batas Jambi road improvement project in Rawas Ulu District, North Musi Rawas Regency. The study used a descriptive-quantitative evaluative approach based on field monitoring, project technical documents, comparative quantity analysis between contract and Contract Change Order (CCO), and identification of implementation constraints. The results showed that several work items changed during construction because initial planning data did not fully capture actual field conditions. Quantities increased for drainage excavation (+18.87%), roadbed preparation (+8.99%), aggregate class A base course (+12.51%), and AC-Base (+11.98%). Conversely, reinforced pipe culverts decreased (-58.33%), unsealed aggregate base/sirtu decreased (-43.50%), and tack/prime coat volume slightly decreased (-0.47%). The time schedule showed a minor delay of -0.13% in the first week but recovered in the second week, indicating effective field coordination. Main constraints included traffic interference, limited worker visibility, and equipment visibility. The study recommends more detailed site surveys during planning, stronger traffic management, stricter occupational safety implementation, systematic progress control, and routine post-construction maintenance to maintain road service life.

Setiyana Haridian; Budi Hartono; Arsito Ari Kuncoro

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Manual teaching journal management at SMA Negeri 1 Kayen frequently leads to documentation inefficiencies, risks of data loss, and challenges in the teaching supervision process. This research tends to design and develop a web-based teacher teaching journal information system employing the CodeIgniter 3 framework with a Model-View-Controller (MVC) architecture. The system was improved employing the Waterfall methodology, comprising requirements analysis, system design, implementation, testing, and maintenance phases. The system integrates four user roles—administrator, teacher, student, and supervisor—to support the digitalization of recording processes, real-time teacher attendance verification by students, and centralized activity monitoring. Black Box Testing outcomes present that all system functions, involving authentication, data management, and reporting, operate 100% in accordance with user requirements. The implementation of this system effectively reduces administrative time compared to manual methods while enhancing the accountability and transparency of teaching journal management within the school. With centralized data integration, this system helps as an effective solution for supporting data-driven managerial decision-making in education.

Tri Dewi Fatimah; Nasokah Nasokah; Ali Mu`tafi

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to describe the management of the Tahfidz Al-Qur'an Program, identify the supporting and inhibiting factors in its implementation, and analyze its contribution to improving educational quality at SD Qurrota 'Ayun Kalibeber Wonosobo. A qualitative approach with a field research design was employed. Data were collected through observations, interviews, and documentation involving the principal, tahfidz coordinator, tahfidz teachers, classroom teachers, students, and parents. Data were analyzed using the Miles and Huberman model, including data reduction, data display, and conclusion drawing. The findings show that the Tahfidz Al-Qur'an Program has been systematically managed through the functions of planning, organizing, actuating, and controlling. Planning includes determining memorization targets, preparing the curriculum, scheduling activities, selecting learning methods, assigning qualified teachers, and establishing evaluation procedures. Organizing involves a clear distribution of responsibilities among school stakeholders and parents. Program implementation consists of tahsin, memorization submission, muraja'ah, and periodic evaluations, while monitoring is conducted through memorization assessments, evaluation meetings, and progress reports to parents. Supporting factors include the principal’s commitment, competent tahfidz teachers, parental involvement, and a religious school environment. Inhibiting factors include differences in students’ abilities, limited muraja'ah at home, time constraints, and fluctuating learning motivation. The program contributes to educational quality by strengthening religious character, improving academic achievement, fostering school discipline, and increasing public trust in the institution.

Arya Putra Nugraha; Farda Pega Libra Gojandra; Rizqi Fitri Naryanto

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This research is motivated by the development of injection motorcycle engine management system technology that demands increased performance through optimization of the Electronic Control Unit (ECU). This study aims to analyze the performance comparison of the Yamaha MX King 180 cc using a standard ECU and a racing ECU on engine power and torque. The method used is an experiment with engine dynotest testing in the range of 6000-10000 RPM. The research sample is a 2015 Yamaha MX King unit that has been modified to 180 cc. Data were collected through direct measurements of power (HP) and torque (Nm), then analyzed descriptively in the form of tables and graphs. The results show that the racing ECU is able to produce a higher maximum power of 24.9 HP at 10000 RPM compared to the standard ECU of 22.2 HP at the same engine speed. In terms of torque, both types of ECU reach peak values ​​at 8000 RPM with a relatively small difference (18.18 Nm on the standard ECU and 18.15 Nm on the racing ECU). However, at low to mid-range revs, the racing ECU tends to produce slightly more torque, although at very high revs, it experiences a greater decrease compared to the standard ECU. The racing ECU excels at increasing high-rev power, while the standard ECU exhibits more consistent torque stability. Therefore, the choice of ECU type must be tailored to the performance requirements and the characteristics of the vehicle's use.

Sancoko, Heru; Endriyanto, Wahyu; Yuristiani , Desi

MALFINA : Maritime Logistics and Financial Journal 2026 Akademi Angkatan Laut

Digital transformation in the military procurement sector has brought significant changes to accountability patterns at the Naval Academy (AAL). Using the AP2EP management cycle (Analysis, Planning, Execution, Evaluation, and Control) as an analytical tool, this paper dissects the extent to which the E-Procurement system can mitigate budget deviation risks and enhance financial transparency. As a military educational institution striving to become a World Class Naval Academy, AAL faces unique challenges in balancing state financial regulations with specific educational logistics needs. Through a descriptive qualitative approach, this research demonstrates that procurement digitalization provides an automated audit trail that minimizes human intervention. Despite technical and cultural obstacles, strategic steps such as developing real-time dashboards have proven effective in optimizing state financial governance to support cadet education quality and maintain an Unqualified Opinion (WTP).

Wiwin Maryani Mada; Winardi Budi Setiawan; Ahmad Husin

Perspektif: Jurnal Pendidikan dan Ilmu Bahasa 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the implementation of blended learning on the motivation and learning outcomes of fifth-grade students at UPTD SD Negeri Oli′O. This study employs a quantitative approach with a quasi-experimental design. The research subjects were fifth-grade students, comprising an experimental class using LMS-based blended learning and a control class using conventional learning. Data were collected through learning motivation questionnaires and learning outcome tests administered before and after the intervention. Data analysis was conducted using the Kolmogorov-Smirnov normality test, Levene’s homogeneity test, F-test ANOVA, and paired samples t-test. The results indicate that the implementation of the blended learning model has a positive effect on students’ motivation and learning outcomes. Students who participated in blended learning demonstrated better learning motivation compared to those in the conventional learning group. Additionally, student learning outcomes improved because learning materials could be flexibly accessed again via online platforms, thereby providing students with broader opportunities to understand the material independently.

Apriani, Putu Yuli; Suarniti, Ni Wayan; Erawati, Ni Luh Putu Sri

Bali Health Published Journal (BHPJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: Cesarean section (CS) is a mode of delivery frequently used in women with high-risk pregnancies. Over the past two decades, the rate of CS has increased significantly worldwide. Although CS can be a life-saving intervention when performed based on appropriate medical indications, it may also result in adverse outcomes for both mothers and infants and increase the clinical and economic burden on healthcare systems. Limiting CS rates can be achieved through the control of modifiable risk factors. Purpose: This study aimed to describe the factors contributing to the occurrence of cesarean section. Method: This study employed a descriptive cross-sectional design and was conducted at Singasana Regional General Hospital, Tabanan Regency, from February to May 2025. The study sample consisted of 259 women who underwent cesarean delivery during the period 2020–2024. Data were collected through a review of medical records using a checklist instrument. Univariate analysis was performed to describe maternal characteristics and indications for cesarean section. Result: Most cesarean deliveries occurred in women aged 20–35 years (77.99%) and in multiparous women (48.65%). The most dominant maternal factor was a previous cesarean section (37.6%), while the most common fetal factor was fetal distress (42.7%). Conclusion: Maternal age of 20–35 years, multiparity, a history of previous cesarean section, and fetal distress were the dominant factors associated with cesarean delivery. These findings highlight the importance of early antenatal risk screening and optimal labor management to reduce unnecessary cesarean sections and improve maternal and neonatal safety.

Hanifah Khoirurizkyah Pertiwi Abidin; Ifan Hafiz Adyanto; Wandi Erniaman Ziliwu

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The rapid development of information technology drives various business sectors, including the beauty and health industry, to adopt digital systems in their operational management. A Beauty Clinic, a medium-scale aesthetic clinic, faces significant operational challenges in managing human resources, finance, and digital marketing in an integrated manner. This study aims to analyze the existing manual operational system of A Beauty Clinic using the PIECES framework (Performance, Information, Economy, Control, Efficiency, Service), design and configure an Odoo ERP Community Edition implementation integrating the HR, Invoicing/Point of Sale, and Social Marketing modules, and evaluate the operational efficiency improvements achieved. The research employed a qualitative descriptive approach with a case study method and Rapid Application Development (RAD) as the system development methodology. Data was collected through direct observation and semi-structured interviews. The results show that the manual system experienced critical problems across all six PIECES dimensions. Post-implementation evaluation indicates an estimated 80% reduction in the secretary's administrative workload (from 20–25 hours to 3–5 hours per month), over 90% reduction in payroll error frequency, and an 87% reduction in transaction processing time per cashier transaction. The implementation of role-based access control and complete audit trails fundamentally addressed the security vulnerabilities identified in the as-is analysis. This study demonstrates that Odoo Community Edition is an effective, comprehensive, and cost-efficient ERP solution for small and medium-scale beauty clinics seeking to transform from fragmented manual systems to integrated, data-driven information systems.

Icon Latif; Udin Hamim; Muchtar Ahmad

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines human resource competence in improving financial management at the Public Service Agency of Gorontalo State University, a public higher education institution that operates under a flexible financial management model while remaining accountable for public funds. The main problem addressed is how financial management personnel translate regulatory knowledge, technical skills, and professional attitudes into efficient, effective, and accountable financial governance. This study aims to analyze the competence of financial management personnel and explain its contribution to strengthening institutional financial management. A qualitative descriptive approach was employed through interviews, observation, and document analysis involving bureau leaders, financial work team officials, treasurers, and financial managers across relevant work units. The findings show that knowledge competence is reflected in personnel understanding of regulations, policies, financial systems, budgeting procedures, reporting requirements, and the linkage between budget and institutional performance. Skills competence is demonstrated through financial administration, transaction recording, document verification, use of financial information systems, reconciliation, reporting, and preparation of accountability documents. Attitudinal competence appears in professionalism, compliance, integrity, prudence, responsibility, and openness to evaluation and audit. Financial management has been directed toward performance-based planning, expenditure control, budget realization monitoring, reporting, supervision, and audit follow-up. However, challenges remain in regulatory adaptation, system integration, data quality, document timeliness, account-code accuracy, inter-unit coordination, and consistency of audit follow-up. The study concludes that strengthening human resource competence is essential for improving financial management that is efficient, effective, accountable, and performance-oriented in public university financial governance.

Hana Selfia; Melvin Rahma Sayuga Subroto; Zulfatun Ruscitasari

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the effect of financial statement quality and internal control systems on the tax compliance of salted egg MSMEs in Brebes Regency, with business performance as a mediating variable. The research employed a quantitative approach using primary data collected through questionnaires distributed to 150 respondents selected through purposive sampling techniques. Data analysis was conducted using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The results indicate that the quality of financial statements has a positive and significant effect on business performance, but a negative and significant effect on MSME tax compliance. Meanwhile, the internal control system does not significantly affect business performance, but has a positive and significant effect on tax compliance. Business performance is also proven to have a positive and significant effect on tax compliance and is able to mediate the effect of financial statement quality. These findings provide an important contribution by showing that high-quality financial statements support business operational management; however, tax assistance and guidance are still needed so that these reports can effectively improve tax compliance.

Adiba Azzahra; Noerisma Addawiyah Alqadri; Nabila Intan Fadiyah; Dewi Ismul Latif; Anindya Putri Inayaah +10 more

Jurnal Teknologi Pangan dan Ilmu Pertanian 2026 International Forum of Researchers and Lecturers

The consistent decline in cucumber production in Indonesia indicates limitations in conventional cultivation systems, particularly due to land scarcity and inefficient resource management. This condition has encouraged the development of hydroponic systems as a more controlled and productive cultivation alternative. This study aims to critically analyze the key factors determining the success of hydroponic cucumber cultivation and to identify the most influential management aspects in improving yield. The method employed is a literature review, examining various recent studies related to hydroponic systems, nutrient management, growing media, and environmental factors. The results show that the advantages of hydroponics lie not only in land and water efficiency but also in the ability to precisely control growth variables. However, optimal productivity highly depends on the proper integration of nutrient management, particularly the regulation of pH, electrical conductivity (EC), and nutrient balance, as well as the control of environmental factors such as temperature, humidity, and light intensity. Inaccuracy in a single component can significantly reduce plant performance, even when other factors are optimal. Therefore, an integrated approach combining nutrient and environmental management simultaneously is essential to enhance hydroponic cucumber productivity. This study confirms that hydroponics has strong potential as a strategic solution to support sustainable agriculture amid land limitations in Indonesia.