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Novita Anggraeni; Muhlis Muhlis; Mujito Mujito

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Halal tourism has continued to grow as a highly attractive segment for Muslim travelers, particularly in the provision of Sharia-compliant accommodation such as Islamic hotels. This study aims to examine consumer perceptions of halal food-and-beverage facilities and Sharia-based operational standards in Islamic hotels across the Greater Jakarta area (Jabodetabek). A descriptive quantitative approach was employed, involving 150 respondents who had stayed in Sharia hotels. Data were collected through closed-ended Likert-scale questionnaires and analyzed using the Weighted Mean Score (WMS) technique to evaluate respondents’ assessments of each indicator. The results indicate that consumer perception of halal food-and-beverage facilities falls into the very high category, with average scores exceeding 4.838. Consumers acknowledged that Sharia hotels maintain halal assurance, hygiene, and food safety through proper processing and the availability of halal certification. Regarding operational aspects, consumer perception is also classified as very good, with an average score of 4.606, particularly for policies prohibiting unmarried couples from sharing a room and banning entertainment deemed inappropriate or immoral. However, the use of Sharia-compliant financial institutions still requires improvement. Overall, the findings affirm that Sharia hotels in Jabodetabek have successfully implemented most Sharia principles, although further enhancement of internal operational practices is needed to achieve more comprehensive Sharia compliance.

Karunia Nurul Fadilah; Amirah Amirah

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid growth of e-commerce has increased the strategic role of freight forwarding and delivery service companies in maintaining the efficiency of supply chains. However, the increasing complexity of delivery processes also raises various operational risks, such as package damage, loss, delivery delays, and distribution errors. This study aims to analyze the implementation of risk management in freight forwarding companies operating in Brebes Regency and to assess the effectiveness of the risk management practices applied. This research employs a descriptive qualitative approach, with data collected through in-depth interviews, observations, documentation, and questionnaires. Informants were selected using purposive sampling, involving company management, operational staff, couriers, and customer service personnel. Data analysis was conducted using the Miles and Huberman interactive model and supported by average risk score analysis. The results show that most aspects of risk management fall into the high and very good categories, with an overall average score of 3.89. This indicates that the company has implemented risk management effectively, particularly in incident evaluation, risk measurement, and cooperation with insurance providers. Nevertheless, improvements are still needed in reducing the frequency of operational risks and enhancing the use of digital technology for risk monitoring to ensure a more comprehensive and sustainable risk management system.

Rahima Dwi Abdullah; Wahyu Hidayat

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study was conducted to address contamination risks in Refill Drinking Water Depot (DAMIU) operations when sanitation, equipment maintenance, and quality control are not consistently implemented. This emphasizes the critical importance of systematic risk monitoring and review processes to ensure water quality and safety. The research aims to analyze the implementation of risk monitoring procedures, identify operational risks at each processing stage, and evaluate the effectiveness of risk mitigation strategies at Depot Isi Ulang Air Galon Barokah. A descriptive qualitative approach was employed, utilizing data collection techniques including in-depth interviews, direct field observations, and documentation analysis. The findings reveal that monitoring and risk review processes are conducted routinely, encompassing raw water quality checks, equipment sanitation protocols, and customer gallon container inspections. No significant risks were identified during the study period, as potential hazards such as microbiological contamination and equipment malfunction were effectively prevented through timely filter replacement and daily equipment cleaning procedures. Overall, the depot's risk management system operates effectively and consistently maintains water quality standards, ensuring product safety for consumers.

Nasihatul Khoiriyah; Widyarini Indriasti Wardani

Jurnal Akta Notaris 2025 Program Studi Magister Kenotariatan Fakultas Hukum UNTAG Semarang

Penelitian ini mengkaji implementasi Program Pendaftaran Tanah Sistematis Lengkap (PTSL) di Desa Reban, Kecamatan Reban, Kabupaten Batang, Jawa Tengah, dengan fokus pada aspek regulasi dan pembiayaan. Program yang bertujuan memberikan kepastian hukum atas hak tanah masyarakat ini menghadapi berbagai tantangan seperti keterbatasan anggaran desa dan ketidaksesuaian biaya dalam SKB 3 Menteri Nomor 34 Tahun 2017 dengan kondisi ekonomi terkini. Penelitian ini menggunakan pendekatan yuridis empiris dan metode deskriptif analitis, penelitian ini mengumpulkan data melalui wawancara dan studi kepustakaan. Landasan teori mencakup efektivitas hukum, sistem hukum, hukum responsif, dan kepastian hukum, yang memberikan kerangka analisis dalam konteks pertanahan Indonesia. Hasil penelitian menunjukkan bahwa pelaksanaan PTSL di Desa Reban telah sesuai dengan Pasal 19 UU No. 5/1960 dan Peraturan Menteri ATR/BPN No. 6/2018. Program ini mencapai keberhasilan signifikan dengan 349 sertifikat yang berhasil diterbitkan dari 448 bidang tanah yang didaftarkan. Pelaksanaan melibatkan tahapan sistematis mulai dari sosialisasi hingga penerbitan sertifikat, dengan koordinasi yang baik antara pemerintah, BPN, dan masyarakat. Kendala utama yang ditemukan adalah ketidaksesuaian biaya dalam SKB 3 Menteri yang menetapkan Rp150.000 per bidang tanah, yang tidak mencukupi biaya operasional akibat inflasi. Hal ini mendorong panitia PTSL di beberapa daerah mengambil inisiatif menetapkan biaya yang lebih tinggi melalui musyawarah.

Zulfahmi, Qolbiraini Azzahra; Berahman Berahman

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

The mathematics learning outcomes of students at SMP Negeri 3 Bontang on Rational Numbers are still relatively low. Data from the 2019 National Examination (UN) shows an average math score of 46.43, which is in the "poor" category. Summative assessment results indicate that most students have not yet achieved the Learning Objective Achievement Criteria (KKTP). This situation indicates that the learning process tends to be conventional and lacks active student engagement. Therefore, a more innovative learning model is needed, one of which is the Team Games Tournament (TGT), which combines group work, competition, and educational games. This study aims to determine the effect of the TGT learning model on the mathematics learning outcomes of seventh-grade students at SMP Negeri 3 Bontang in the topic of Rational Numbers. This study used a quantitative approach with a quasi-experimental type and a Posttest-Only Control Group Design. The study population was 203 seventh-grade students in the 2024/2025 academic year, with a sample consisting of class VII A as the experimental group (33 students) and class VII F as the control group (34 students), selected through a purposive sampling technique. The research instrument was a five-item essay test. The analysis results showed that the average posttest of the experimental group was 67.848, higher than the control group at 61.794. The Independent Sample t-Test produced a significance value of 0.031 <0.05, so H₀ was rejected. This indicates that the Team Games Tournament (TGT) learning model has a significant effect on improving students' mathematics learning outcomes in the Rational Numbers material.

Fifyanty, Fifyanty; Hesniati, Hesniati

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

This Community Service Program (PkM) was carried out at PT Golden Visalux with the aim of enhancing the effectiveness of the company’s operational cost budget control. Findings from field observations and interviews revealed that the company did not yet have formal written guidelines such as a Standard Operating Procedure (SOP) and lacked a well-structured evaluation system for its budgeting process. As a result, discrepancies occurred between planned and actual expenditures, along with delays in monitoring operational costs. Through this internship project, an SOP and budget measurement standards were created and applied as reference tools for all relevant divisions involved in the budgeting cycle. The SOP implementation led to several improvements, including more accurate cost recording, better monitoring of budget variances, and increased efficiency in operational spending. In addition, the company now possesses an official document that can be utilized continuously for evaluating and refining its cost control practices. Overall, this PkM initiative offers meaningful contributions to strengthening budget management effectiveness and supporting improved financial performance at PT Golden Visalux.

Nur Hadiyatun Nabawi

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study examines human facial proportions through an anthropometric approach based on the Phi value of the Golden Ratio (φ = 1.618) to understand the relationship between mathematical proportionality and visual aesthetics. The analysis focuses on two public figures, Jin and V of BTS, who are widely recognized as visual representatives within contemporary popular culture. Using two-dimensional anthropometric measurements, four primary facial aspects were evaluated: the facial length-to-width ratio, the proportional relationship between the forehead, nose, and chin, the eye–mouth–chin vertical proportion, and the alignment of eye width with interocular distance. Each measurement was compared to the Phi value to assess its degree of proportional conformity. The findings indicate that most facial ratios observed in both Jin and V closely approximate or match the Golden Ratio, with V exhibiting the highest precision in vertical proportional measurements, while Jin demonstrates more consistent overall proportional stability across multiple facial components. These results support the use of the Phi Golden Ratio as a mathematical indicator in assessing facial proportion and aesthetic harmony. Nevertheless, the study acknowledges that visual aesthetics remain inherently subjective and are influenced by cultural context and individual perception. Thus, anthropometric analysis based on the Golden Ratio can serve as a complementary tool in understanding human facial aesthetics.  

I Gede Pramana Ade Saputra; Prastyadi Wibawa Rahayu; Gerson Feoh

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

Penelitian ini bertujuan merancang dan mengembangkan Sistem Informasi Penjualan berbasis web untuk Gerai Oleh-Oleh Bali yang selama ini masih menggunakan pencatatan manual dengan buku besar dan perhitungan menggunakan kalkulator. Sistem manual tersebut menyebabkan risiko kesalahan pencatatan, lambatnya proses pencarian data, serta kesulitan dalam pengarsipan data penjualan, pembelian, pemesanan, dan pengelolaan stok barang. Penelitian menggunakan metode pengembangan perangkat lunak Waterfall dengan pendekatan pemodelan Unified Modeling Language (UML). Tahapan yang dilakukan meliputi analisis kebutuhan melalui wawancara dengan pemilik gerai, perancangan sistem (Use Case Diagram dan Class Diagram), implementasi, pengujian unit, pengujian sistem menggunakan metode black-box testing, serta tahap pemeliharaan (maintenance). Sistem yang dibangun mencakup fitur login, dashboard, pengelolaan data master (supplier dan barang), transaksi penjualan dengan dukungan scan barcode, transaksi pembelian, laporan penjualan dan pembelian, serta pengelolaan user. Hasil pengujian black-box menunjukkan seluruh test case berstatus Valid dan sistem berfungsi sesuai harapan. Pada tahap maintenance dilakukan contoh corrective maintenance dengan perbaikan bug pada query laporan penjualan harian.Sistem informasi penjualan berbasis web yang dihasilkan mampu mempercepat proses transaksi, mengurangi kesalahan manusia, meningkatkan akurasi data, serta memudahkan pengelolaan stok dan pembuatan laporan secara real-time. Implementasi sistem ini memberikan solusi efektif bagi Gerai Oleh-Oleh Bali dalam meningkatkan efisiensi operasional dan interaksi dengan pelanggan.

Galih, Galih warsa putra; Galih Warsa Putra; Kusnadi Kusnadi; Willy Eka Septian

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

Penelitian ini mengembangkan sistem pemantauan berbasis Internet of Things (IoT) untuk mengoptimalkan kinerja Mini PC dan pemeliharaan real-time di CV Permata Gemilang Jaya. Metodologi waterfall diterapkan menggunakanNodeMCU sebagai mikrokontroler utama, dilengkapi dengan sensor DHT22, DS18B20, dan INA219 untuk memantau parameter suhu, CPU, dan memori. Arsitektur sistem mengintegrasikan kerangka kerja Laravel dengan database MySQL, menghasilkan aplikasi web responsif dengan kontrol akses berbasisperan untuk Admin Pusat, Admin Regional, dan Teknisi Cabang. Infrastrukturserver cloud dengan konektivitas GSM cadangan memfasilitasi pemantauanterpusat di wilayah Ciayumajakuning. Desain sistem menggunakan Unified Modeling Language (UML) dengan diagram kasus penggunaan dan diagram aktivitas yang komprehensif. Penerapan sistem pemberitahuan otomatisdengan mekanisme peringatan berbasis ambang batas memungkinkan deteksidini anomali perangkat. Antarmuka yang dioptimalkan untuk selulermeningkatkan aksesibilitas teknisi untuk operasi lapangan. Validasi sistemmenunjukkan strategi pemeliharaan preventif yang sukses dalam mengurangiwaktu henti perangkat dan mengoptimalkan efisiensi operasional infrastrukturteknologi informasi.

Izzal Ihsani; Bagus Dwi Cahyono

Uranus: Jurnal Ilmiah Teknik Elektro, Sains dan Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study analyzes the maintenance process of the Roll Bending machine used in the wind tower production line at PT Kenertec Power System, Cilegon, Indonesia. The Roll Bending machine plays a crucial role in shaping steel plates into cylindrical shell components, which are later assembled into wind tower sections. The objective of this research is to identify maintenance patterns, types of failures, and improvement strategies to ensure machine reliability and operational efficiency. The research employed observation, interviews with maintenance personnel, and documentation review to collect relevant data. The findings show that the machine experienced multiple failures, mostly related to hydraulic system leaks, PLC programming errors, and component wear such as cylinders, seals, and gear pumps. A significant increase in corrective maintenance activities occurred between August 2023 and April 2024, particularly in February 2024, indicating the need for a more consistent predictive maintenance strategy. The implications of this study highlight that optimized maintenance scheduling and monitoring are essential to reduce downtime, avoid production delays, and maintain product quality. This research is expected to support maintenance decision-making and contribute to the improvement of industrial machine reliability in wind tower manufacturing operations.

Ilhamsyah Putra Vangaon; Syarifur Ridho; Lilis Lilis

Jurnal Transformasi Bisnis Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is aimed at examining the operational strategies carried out by PT. Samudera Sarana Karunia Dumai in ensuring the smooth operation of the Mt. Meghna Trader ship at Pelindo Dumai Port. The main focus of the research is directed at the identification and assessment of the effectiveness of operational strategies which include the planning, implementation, and control stages of various activities such as loading and unloading, logistics, coordination with relevant parties at the port, and operational risk management. This research also includes consideration of external factors, including port regulations, market conditions, available infrastructure, and supply chain dynamics. In addition, this study emphasizes the importance of continuous performance evaluation to ensure that ship operations can run according to safety standards, time efficiency, and procedural accuracy. A qualitative approach with a case study design is used and reinforced by quantitative data to get a more comprehensive analytical picture. Data was obtained through in-depth interviews, direct observations in the field, review of operational documents, and surveys involving internal and external parties who play a role in supporting the operational process of ships at the port.

Tesa Br Simbolon; Adwitia Dian Savitri; Abiem It’sna Muafa; Septi Yulia Ratih

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

This study examines the inconsistency of merger and acquisition (M&A) impacts on financial ratio performance across sectors and evaluation methods. This literature review synthesizes ten empirical studies published between 2022 and 2025, focusing on financial indicators before and after M&A transactions. The findings show that the effect of M&A on financial performance varies widely depending on the industry context, time horizon, and analytical technique used. Studies in the technology and telecommunication sectors demonstrate significant improvements in profitability and operational efficiency, while research involving manufacturing and non-financial firms commonly reports insignificant changes in key ratios such as current ratio, total asset turnover, return on assets, and return on equity. Methodological differences also influence the reported outcomes, where long-term observations and comparative statistical testing tend to reveal a more pronounced financial impact compared to short-term assessment. These results indicate that M&A does not uniformly drive financial improvement and its success depends on post-integration strategy, sector dynamics, and measurement design. This study highlights the necessity of standardized evaluation frameworks to ensure more reliable performance interpretation in future M&A research.

Ahmad Haidar; Maulina Mukaromah; Iqbal Ahmad Bukhari; Edy Susena

Switch : Jurnal Sains dan Teknologi Informasi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

Digitalization demands the MSME sector, including barbershops, to adopt technology in reservation management and marketing. Many barbershops still use manual systems, causing problems such as irregular queues, service delays, and suboptimal promotions. This study formulates how to design an information system that can integrate reservation and marketing functions into a single web-based platform. The objective is to produce an efficient, secure, and user-friendly information system design for both barbershop managers and customers. The method used is the Design Science Research approach with a waterfall system development model, involving needs analysis, system design, database design, and user interface design. The design results were validated by experts and users with a satisfaction rate of over 85%, indicating that the designed system aligns with the operational needs of barbershops. The conclusion is that the developed information system can enhance operational efficiency and customer experience, and is suitable for implementation in the barbershop service sector of SMEs.

Feriawan Kristanto; Waskito Waskito

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The development of traditional markets is increasingly threatened by market transformation, both physically and through online sales systems (e-commerce). This study aims to analyze the forms of resilience implemented by clothing vendors at Wage Market, Tulungagung, in maintaining their business continuity amidst declining market conditions. This study uses a qualitative approach with a case study research design. This research utilizes James S. Coleman's Rational Choice Theory. The methods used are observation, interviews, and documentation. The subjects in this study were six people consisting of four clothing vendors, the Head Coordinator of Wage Market, and the Heads of Market Technical Implementation Units throughout Tulungagung Regency. Subject selection was based on a purposive sampling technique. The results show that the forms of trader resilience consist of economic, innovation, social networks, and psychological aspects. Economically, traders maintain their businesses through managing capital owned by personal savings and cooperative loans. In terms of innovation, traders utilize simple technology and a variety of merchandise patterns. In terms of social networks, family support and solidarity among traders are the main strengths, while psychologically, optimism and religious beliefs help them survive. The implications of this research emphasize the importance of strengthening vendor strategies through digital marketing training and support for market revitalization policies from local governments to maintain the economic sustainability of vendors during times of market transformation.

Andika, Dira Meri

Jurnal Pendidikan Dirgantara 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Early Childhood Education (PAUD) plays a fundamental role in shaping children's character, moral values, and intellectual potential from an early age. However, many PAUD institutions in Indonesia still face serious challenges in management, where attention is focused more on operational sustainability than on improving educational quality. This study aims to describe the actual condition of PAUD institutions, analyze the causes of weak management, and identify the impact of operational orientation on educational quality. The method used is a literature study through analysis of various sources such as books, scientific journals, research reports, and government policies related to PAUD implementation. The results of the study indicate that weak management is caused by limited human resources, low managerial competence, minimal funding, weak planning, and a lack of supervision and community support. The impact is seen in the decline in educational quality and low public trust in PAUD institutions. Therefore, it is necessary to strengthen quality-based management that emphasizes improving educator competence, community involvement, effective management of infrastructure, utilization of educational technology, and implementation of continuous evaluation. Professional and adaptive PAUD management is key to realizing superior, high-quality institutions that are relevant to the developmental needs of early childhood in the modern era.

Novita Anggraeni; Muhlis Muhlis; Mujito Mujito

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Halal tourism has continued to grow as a highly attractive segment for Muslim travelers, particularly in the provision of Sharia-compliant accommodation such as Islamic hotels. This study aims to examine consumer perceptions of halal food-and-beverage facilities and Sharia-based operational standards in Islamic hotels across the Greater Jakarta area (Jabodetabek). A descriptive quantitative approach was employed, involving 150 respondents who had stayed in Sharia hotels. Data were collected through closed-ended Likert-scale questionnaires and analyzed using the Weighted Mean Score (WMS) technique to evaluate respondents’ assessments of each indicator. The results indicate that consumer perception of halal food-and-beverage facilities falls into the very high category, with average scores exceeding 4.838. Consumers acknowledged that Sharia hotels maintain halal assurance, hygiene, and food safety through proper processing and the availability of halal certification. Regarding operational aspects, consumer perception is also classified as very good, with an average score of 4.606, particularly for policies prohibiting unmarried couples from sharing a room and banning entertainment deemed inappropriate or immoral. However, the use of Sharia-compliant financial institutions still requires improvement. Overall, the findings affirm that Sharia hotels in Jabodetabek have successfully implemented most Sharia principles, although further enhancement of internal operational practices is needed to achieve more comprehensive Sharia compliance.

Reza Irsyadul Anam

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

APIs (Application Programming Interfaces) have become a key component in the development of modern digital products and the transformation of cloud-based services. Its ability to provide structured access to data and enable cross-platform integration makes APIs at the core of the enterprise's digital architecture. However, the high level of API openness poses increasingly complex security challenges, including potential data exploitation, injection attacks, credential misuse, and exploitation of business logic loopholes. This article examines the strategic role of APIs in the digital ecosystem, analyzes the operational risks that arise from API exposure, and evaluates the effectiveness of basic defense mechanisms such as API Gateways and Web Application Firewalls (WAFs). The findings of the study show that while both solutions play an important role in controlling access, filtering, and mitigating attacks at the surface layer, they have not been able to provide comprehensive protection against modern API threats that are dynamic, distributed, and often exploit weaknesses at the application and business logic levels. Therefore, a more holistic, layered, and sustainable API security approach is needed, including anomalous behavior detection, API abuse protection, and real-time monitoring to maintain the integrity and reliability of digital services.  

Hamiruddin Hamiruddin; Iftitah Jafar; Mudzhira Nur Amrullah

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

Penelitian ini mengkaji rasionalitas pewahyuan Al-Qur’an melalui pendekatan skripturalis-filosofis guna menegaskan relevansi epistemologis wahyu dalam konteks keilmuan modern. Kajian ini berangkat dari pandangan bahwa wahyu bukan sekadar fenomena teologis, tetapi juga sumber pengetahuan yang dapat diuji secara rasional. Analisis dilakukan menggunakan kombinasi metode hermeneutik filosofis, analisis wacana, filologi Semitik, dan pendekatan komputasional berbasis pemrosesan bahasa alami. Pendekatan ini memungkinkan interpretasi mendalam terhadap struktur argumentatif teks dan konteks historisnya. Hasil penelitian menunjukkan bahwa pewahyuan Al-Qur’an memiliki koherensi internal yang kuat, dibuktikan melalui stabilitas filologis manuskrip, kontinuitas transmisi, serta konsistensi retorika dan struktur teologisnya. Wahyu terbukti berfungsi sebagai fondasi epistemik yang menuntun akal dan ilmu pengetahuan menuju kesatuan kebenaran. Penelitian ini juga mengungkap relevansi universal Al-Qur’an dalam etika, pluralisme, dan integrasi sains melalui paradigma tawhidic yang menolak dikotomi antara agama dan ilmu. Hasil analisis memperlihatkan bahwa rasionalitas wahyu memiliki nilai universal dan aplikatif dalam membangun sistem pengetahuan yang komprehensif, interdisipliner, dan berorientasi nilai. Studi ini memperkaya filsafat Islam kontemporer dengan menawarkan model epistemologi integratif yang dapat digunakan untuk mengembangkan wacana etika global, pendidikan spiritual, serta kebijakan ilmu berbasis nilai-nilai wahyu.

Jarot Wuryanto; Siana Ria

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of liquidity and solvency ratios on the profitability of PT GoTo Go-Jek Tokopedia Tbk. The liquidity ratio in this study is measured using the Current Ratio (CR), while the solvency ratio uses the Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR). The research data includes the 2018–2020 financial statements of PT Tokopedia Tbk and the years 2021–2023 after the company transformed into PT GoTo Go-Jek Tokopedia Tbk. The research method uses a descriptive quantitative approach with secondary data from the company's annual financial statements. The results show that the company's liquidity ratio fluctuates in the range of 1.55–3.14, while the DER is in the range of 0.12–0.42 and the DAR is between 0.17–0.34. The results of the simultaneous test showed the value of sig. The F Change of 0.003 < 0.05 indicates that CR, DER, and DAR have a less significant correlation relationship with Return on Assets (ROA). A determination coefficient value of 0.382 showed that 38.2% of the ROA variables were influenced by CR and DAR, while the remaining 67.8% were explained by other factors outside the model. Overall, the research findings confirm the importance of efficient debt management and optimization of capital structure to increase the company's long-term profitability.

Marselina Tangke Tondok; Sewin Datu Manik; Krisdayanti Krisdayanti; Ernianti Pakiding; Rimelda Anggona

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines a critical perspective on the concept of rationality, which has long been regarded as the primary foundation of logical and objective decision-making. Using a qualitative approach through a literature study method, this research explores the integration of psychological, philosophical, and socio-cultural dimensions in understanding the limitations and complexities of human rationality. The findings reveal that rationality is not entirely neutral or free from bias. The psychological perspective highlights the influence of cognitive biases such as confirmation bias and anchoring effect, which often turn rationality into a justification for emotionally driven decisions. From a philosophical standpoint, David Hume’s argument that “reason is the slave of the passions” emphasizes the subordination of reason to emotion, while Horkheimer and Adorno reveal how modern rationality has evolved into an instrument of domination through ideologies of efficiency and control. In the socio-cultural dimension, rationality is shown to be non-universal, shaped by specific cultural and historical contexts, as exemplified by Max Weber’s concept of the “iron cage,” describing how individuals become trapped within bureaucratic systems of rationalization. The study concludes that classical rationality, characterized by its deterministic and calculative nature, is inherently bounded and insufficient to address the uncertainty and complexity of the modern world. Therefore, a new paradigm of rationality is needed—one that is integrative, reflective, and humanistic, combining logic with emotional, ethical, and social dimensions to produce decisions that are not only rational but also just and humane.