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This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved corporate tax efficiency, characterized by a decrease in the Effective Tax Rate (ETR) below the statutory corporate tax rate. This was achieved by leveraging temporary differences that resulted in the recognition of deferred tax assets, providing a strategic advantage in the form of tax deferral. On the other hand, the application of this standard caused significant pressure on net profit during the initial transition phase due to the front-loading expense pattern derived from right-of-use asset depreciation and lease liability interest.

This study was conducted based on the crucial role of diesel generator engines as the primary source of electrical power on board ships, making their operational reliability essential. One of the factors influencing generator engine performance is lubricating oil temperature. Excessive lubricating oil temperature may reduce lubrication effectiveness, increase friction between moving components, and lower engine efficiency. Therefore, this research aimed to identify the causes of high lubricating oil temperature in diesel generator engines and determine appropriate corrective actions. The study employed a descriptive quantitative approach. Data were collected through direct observation, interviews, and documentation during sea practice aboard MV. CL FLANDERS from 4 July 2024 to 5 July 2025. The data were analyzed using simple linear regression to examine the relationship between generator load and lubricating oil temperature. The findings revealed that generator load had a significant effect on the increase in lubricating oil temperature. Under normal operating conditions, the lubricating oil temperature ranged from 60°C to 72°C, while under abnormal conditions it increased to between 68°C and 81°C. The abnormal rise in temperature was mainly caused by cooling system problems, particularly a dirty LO cooler, scale deposits on the sea water pump impeller, and blockage in the cooling capillary pipes. The regression equation under normal conditions was Y = 45 + 0.30X, whereas under abnormal conditions it was Y = 53.5 + 0.30X. Elevated lubricating oil temperature resulted in lower oil viscosity, higher fuel consumption, and reduced diesel generator engine performance. Therefore, regular maintenance of the LO cooler, sea water pump, and continuous temperature monitoring are necessary to maintain optimum engine performance.

This research is grounded in the understanding that employees are the core of organizational sustainability, and their job satisfaction is shaped not only by daily tasks but also by the organization’s ability to manage workload and support balance between work demands and personal life. This study aims to analyze the effect of workload and work-life balance on employee job satisfaction at the Class I Correctional Center (Bapas) Makassar. Using a quantitative approach, data were collected through questionnaires distributed to 54 employees and analyzed using multiple linear regression assisted by SPSS Statistics 25. The research variables consist of workload and work-life balance as independent variables, and job satisfaction as the dependent variable. The findings indicate that workload has a positive and significant effect on job satisfaction, suggesting that employees’ perception of being able to complete tasks effectively can increase their comfort and confidence at work. Work-life balance also shows a positive and significant influence, indicating that the ability to manage both work responsibilities and personal life contributes directly to greater feelings of satisfaction, stability, and motivation in performing duties. Simultaneously, both variables significantly affect job satisfaction, emphasizing the importance for organizations to regulate workload proportionally while providing space for employees to maintain a healthy life balance. These findings highlight that effective workload management and support for work-life balance are crucial organizational investments to foster a healthy, productive, and employee-centered work environment.

Trucking peirformancei is onei of thei important factors in supporting thei smoothneiss of thei clinkeir loading proceiss at PT. Varia Usaha Bahari, Maspion Port, Greisik. In practicei, seiveiral obstacleis arei still eincounteireid, such as deilays in truck arrivals, leiss optimal veihiclei conditions, and opeirational coordination that has not beiein fully maximizeid. Theisei conditions may affeict thei smoothneiss of thei clinkeir loading proceiss. This study aims to deiteirminei thei condition of trucking peirformancei in thei clinkeir loading proceiss baseid on deiscriptivei analysis and to deiteirminei thei eiffeict of trucking peirformancei on thei clinkeir loading proceiss baseid on simplei lineiar reigreission analysis. This study useid a quantitativei meithod with deiscriptivei analysis and simplei lineiar reigreission. Thei data weirei obtaineid through queistionnaireis distributeid to reispondeints involveid in clinkeir loading activitieis. Thei reisults showeid that trucking peirformancei was in thei good cateigory, with aveiragei indicator scoreis ranging from 3.7 to 3.9. Thei higheist indicator was opeirational coordination and communication at 3.9, whilei thei loweist indicator was loading punctuality at 3.7. Thei reisults of thei simplei lineiar reigreission showeid thei eiquation Y = 249.374 + 34.930X, which meians that trucking peirformancei has a positivei eiffeict on thei clinkeir loading proceiss. Thei significancei valuei of 0.000 < 0.05 indicateis that thei eiffeict is significant. Theireiforei, thei beitteir thei trucking peirformancei, thei beitteir thei clinkeir loading proceiss.

This study aims to examine how student lifestyles are represented on Instagram and how these representations can be understood through the concept of hyperreality. The research applies a qualitative approach using a literature review method by analyzing relevant scientific articles published within the last ten years. The findings indicate that Instagram is not only used as a communication medium but also as a space for self-representation. Students tend to upload curated content that highlights selected aspects of their lives, often emphasizing positive and visually appealing experiences. This practice reflects a process of constructing identity in the digital space. Through Jean Baudrillard’s perspective, these representations can be seen as forms of simulation that produce simulacra, where representations no longer directly refer to actual reality. As a result, a condition of hyperreality emerges, in which the boundary between reality and representation becomes increasingly blurred. This situation influences how students interpret social life and interact within digital environments. The study highlights the importance of understanding social media not only as a platform for interaction but also as a space where meanings and perceptions of reality are continuously shaped.

This study aims to examine the impact of academic burnout on students’ mental health in the context of hybrid learning through a literature review approach. The rapid transformation of learning systems in higher education, particularly the integration of online and offline methods, has increased academic demands and adaptation challenges for students. This condition potentially triggers academic burnout, which is characterized by emotional exhaustion, depersonalization, and decreased academic achievement. This research employs a literature review method by analyzing relevant scientific articles published between 2019-2025 obtained from indexed national journals and open-access sources. The findings indicate that academic burnout is still commonly experienced by students, generally at a moderate level, and has a significant impact on mental health, including increased stress, emotional fatigue, and decreased academic performance. The study also identifies several influencing factors, including internal factors such as self-efficacy and hardiness, as well as external factors such as social support, learning environment, and academic workload. Furthermore, technological developments, particularly Artificial Intelligence, have the potential to be utilized as an early detection and prevention tool for academic burnout. This study implies the importance of developing adaptive learning strategies and psychological interventions to support students’ well-being in hybrid learning environments.

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.

Desa Motu is an area that experiences limited internet access due to the unavailability of conventional ISP services and weak cellular signal coverage. This study aims to develop a community-based RT/RW Net network system to provide internet access by utilizing Starlink as the main ISP and distributing connectivity through networking devices such as MikroTik routers, access points, switches, and fiber optic media. Network testing was conducted by measuring download and upload speeds using network testing ap-plications, evaluating connection stability through latency (ping) measurements, and assessing signal coverage at several user locations. The results show that the implemented RT/RW Net network is able to provide a stable internet connection with consistent speeds at different testing times, as well as optimal signal distribution across multiple measurement points. The authentication system using vouchers, PPPoE, hotspot login, and MAC Binding functions properly, and the free educational access feature also operates effectively. These findings indicate that the RT/RW Net–based community network model can serve as an affordable and sustainable solution for expanding internet access in rural areas.

The distribution of Village Fund Direct Cash Assistance (BLT) is a government program aimed at alleviating the economic burden on affected communities. However, the data collection, verification, distribution, and reporting processes are still largely manual, potentially leading to data errors, duplication, and distribution delays. This study aims to design and implement a web-based BLT Village Fund information system that can simplify recipient data management, monitor distribution, and generate accurate reports. The methods used include database design, module implementation for sub-district administrators, village operators, treasurers, and village officials, and system testing using the Black Box method to evaluate functionality. The system is equipped with features for managing recipient data, verifying eligibility, sending data to the treasurer, inputting proof of transfer, uploading proof of distribution, recapitulating distribution, and printing reports. The test results show that all modules run according to specifications, are able to handle various input conditions, and produce accurate output. Field trials show that the system is easy to use, improves administrative efficiency, accelerates the distribution process, and supports transparency and accountability. In conclusion, the Village Fund Direct Cash Assistance (BLT) information system is effective as a tool for data management and aid distribution, minimizing errors, and supporting the smooth operation of the BLT program at the village level.

Marriage confirmation services are often hampered by manual procedures, leading to delays and administrative errors. This study aims to design and implement a web-based Marriage Confirmation Information System to facilitate registration, document uploads, and online monitoring of verification status and court schedules. The system was developed using the PHP programming language and MySQL database using the Waterfall method, encompassing analysis, design, implementation, and testing. The results show that the system is capable of optimally performing all managerial functions, from document validation to report automation. Black Box testing confirmed that all features functioned as expected and were easy to use. In addition to improving bureaucratic efficiency, the system ensures data security through login encryption and provides transparency through real-time status tracking. The presence of this platform significantly saves time and transportation costs for the public, as bureaucratic processes can be monitored from anywhere. In conclusion, this system successfully supports the digitalization of public services and improves the quality of administration within the Office of Religious Affairs (KUA) and Religious Courts, thereby realizing more effective, efficient, accountable, and modern governance for all levels of society

This study is motivated by the discrepancy between production targets and actual field performance caused by dynamic operational conditions, such as equipment productivity and effective working time. The objective of this research is to redesign the production target and develop a more realistic mine sequence using a rolling plan approach at Pit Hill16. The method includes analyzing the productivity of loading and hauling equipment based on cycle time data, calculating effective working time, and determining production targets using the rolling plan method. Furthermore, mine sequence design is developed based on the adjusted production targets. The results indicate that the productivity of loading equipment is 241.98 BCM/hour for the EC480DL excavator and 123.27 BCM/hour for the EC210DL excavator, while hauling equipment productivity is 40.24 BCM/hour. The April production target based on the rolling plan is 275,913 BCM, which can be achieved through mine sequence design with a volume of 277,839 BCM, resulting in a difference of +1,926 BCM, still within acceptable planning tolerance. Therefore, the rolling plan approach is proven to produce a more adaptive and realistic mining plan under actual field conditions.

This study was conducted at PT. Asmin Bara Bronang, Sepan Uring Village, Kapuas Tengah District, Kapuas Regency, Central Kalimantan Province, with the aim of analyzing the productivity and influencing factors of the PC 300 excavator in coal getting activities to support the achievement of production targets. The objective of this research is to analyze the actual productivity and the factors affecting it in Sector 7 coal getting operations. The research method used field observation with a quantitative descriptive analysis approach. The results show that the productivity of the PC 300 excavator ranges from 127.12 to 224.29 tons/hour, with an average of 173.98 tons/hour. In several conditions, the productivity is still below the company’s target of 180 tons/hour. The analysis indicates that productivity is influenced by material conditions, particularly the Hardgrove Grindability Index (HGI) value of 47, which reflects relatively harder material with coarser particle size, and a moisture content of 22.71%, causing the material to be sticky and cohesive, thereby affecting the bucket filling process. In addition, operational factors such as bottom loading patterns, limited number of tailgate dump trucks, and suboptimal selection of dump truck types also contribute to productivity performance.  Based on the findings, it can be concluded that the productivity of the PC 300 excavator has not consistently met the company’s target. Therefore, improvement efforts are required, including the implementation of top loading methods, increasing the number of tailgate dump trucks, optimizing the selection of hauling equipment, and controlling material conditions that affect the digging process.    

The digital era has fundamentally revolutionized human interaction and information processing, particularly for Generation Z as digital natives. This research aims to identify the characteristics of digital information consumed by Generation Z and evaluate their long-term memory (LTM) capacity in the digital age. Using a Systematic Literature Review (SLR) method with a qualitative approach, 15 relevant studies published between 2021 and 2026 were analyzed from databases such as Scopus, Google Scholar, and ScienceDirect. The findings indicate that digital information characteristics—which are often "bite-sized," visual, and rapidly consumed—tend to encourage shallow encoding and digital amnesia. However, the study also found a dual impact: while high cognitive load and constant multitasking can hinder memory consolidation, structured digital use and interactive learning modules can significantly enhance memory retention. These results imply that optimal cognitive function in the digital era highly depends on digital literacy and effective information management strategies to balance technological use with natural cognitive sharpness.

This study aims to analyze the technical and economic impact of power evacuation work on the 20 kV distribution system at PT PLN (Persero) UP3 East Bali. The main problem studied is the high losses and poor voltage profile on the downstream side of the Kintamani feeder. The method used is load flow simulation using ETAP software with a comparative approach to conditions before and after power evacuation. The results showed that the active losses decreased from 1.017 MW to 0.626 MW (efficiency 38.45%), accompanied by an increase in the end voltage from 16.32 kV to 18.72 kV and 19.38 kV, thus meeting the SPLN 1:1995 standard. The reduction in losses resulted in energy savings of 3,425,160 kWh/year. From the economic side, a payback period (PBP) of 1.40 years was obtained, which shows that the project is financially feasible. In addition, the improvement of network performance also contributes to the reliability of the distribution system and the continuity of the distribution of electrical energy to customers. Thus, power evacuation work has been proven to be effective in improving power distribution efficiency, improving voltage quality, and providing significant economic benefits.

The increasingly complex global energy problem drives the need for efficient, low-cost, and environmentally friendly energy storage systems. This study aims to analyze the power performance of two symmetric supercapacitor prototypes using Nitrogen-doped Graphene-Like Carbon (N-GLC) as the electrode material and 1 M  as the electrolyte, with different electrode substrates: aluminum and copper. Both prototypes were tested through charging and discharging processes using resistive loads of 470 ohms and 560 ohms for 5 minutes. The analyzed parameters include voltage, current, power, and output energy. The results show that the aluminum electrode achieved a higher maximum charging power of up to 18 mW; however, its energy discharge efficiency was very low at only 0.87%. In contrast, the copper electrode demonstrated a more balanced charging and discharging performance with an energy discharge efficiency of 19.4%. Analysis also indicates that the copper substrate maintains better voltage stability after 6 hours of storage compared to aluminum, which experienced significant degradation. Thus, the copper electrode is superior in maintaining the power and stability of a simple N-GLC-based symmetric supercapacitor system.

This research aims to design and develop a prototype wave power plant that utilizes the vertical motion of a buoy as a source of mechanical energy, which is then converted into electrical energy using a recoil starter mechanism. The system is designed to be installed at the stern of a prototype ship. The vertical movement of the buoy caused by ocean waves is transmitted to the recoil starter through a drive rope, producing a stable one-way rotational motion. This rotation is further transmitted to a gearbox to increase rotational speed before driving a DC generator. The electrical energy generated is stored in a 12 VDC battery, supported by a buck–booster converter to stabilize the output voltage. This study employs an experimental engineering approach to evaluate system performance based on empirical test data. The main components of the system include a buoy as a wave energy collector, a recoil starter as the initial rotating mechanism, a DC generator as the electrical energy producer, a buck–booster converter as a voltage regulator, a 12 VDC battery as an energy storage unit, and a monitoring system based on an ESP32 microcontroller integrated with a PZEM-017 sensor. Experimental results show that the recoil starter operates effectively in driving the generator under both no- load and buoy-loaded conditions. Increases in generator rotational speed are directly proportional to increases in output voltage and current. The PZEM-017 sensor demonstrates a high level of measurement accuracy, approaching 100% when compared with a multimeter. Overall, the proposed wave power generation system functions reliably and shows potential for further development as a small-scale alternative renewable energy source.

This research is motivated by the importance tank cleaning process on tankers to prevent cargo contamination, maintain cargo quality, and ensure crew safety. MT. Marina Prosperity, a chemical/oil tanker, uses the Butterworth system as the primary method for tank cleaning at every cargo change. However, in practice, technical and operational constraints are still found that affect the results of tank cleaning. The research method used is descriptive qualitative with data collection techniques through direct observation on the ship, interviews with the Chief Officer and Boatswain, and documentation studies in the form of log books and SOPs. Data were analyzed by focusing on three aspects, namely work efficiency, work safety, and operational procedures for using Butterworth. The results show that the use of Butterworth can increase time and energy efficiency compared to manual methods, with an average cleaning time of 2–4 hours per tank depending on the type of cargo. From a safety aspect, Butterworth reduces the need for crew to enter the tank, thereby reducing the risk of exposure to chemicals and hazardous atmospheres. However, work effectiveness and safety are greatly influenced by the condition of the equipment, the stability of water pressure, and the crew's discipline in implementing the SOP. On several occasions, steps such as nozzle cleaning, manual mopping, and safety meetings were not consistently performed, resulting in residual load in certain areas. With routine equipment maintenance, close supervision, and ongoing crew training, Butterworth can be optimized to produce more effective, safe, and standards-compliant tank cleaning process.

Indonesia is in an earthquake-prone region, therefore, designing building constructions that can withstand seismic loads is crucial in civil engineering. Reinforced concrete shear walls are one of the vertical structural fundamentals that are effectively used in multi-story buildings to withstand lateral forces due to earthquake and wind loads. Structures that use shear walls can increase stiffness and reduce horizontal deviations (deflections) of buildings, which contribute to the stability and safety of structures based on the SNI 1726:2019 standard. This study aims to analyze the effect of shear wall configurations on deviation and torsion requirements in multi-story building planning. The study object is a 6-story reinforced concrete building model in a specific earthquake zone. The design and modeling were performed using structural analysis software, taking into account columns, beams, slabs, and shear walls. The analysis results show that optimal placement of shear walls at the building edges significantly reduces horizontal drift, torsion, and shear forces, and improves the structural performance level compared to structures without shear walls or those with less effective placement. Structures with shear walls have optimal stiffness in absorbing lateral forces, making them more resistant to damage from the planned earthquake.

This study aims to analyze the digital communication strategy implemented by the Jakarta Communication, Informatics, and Statistics Office (Diskominfotik) in the dissemination of public information through the @katakotajakarta Instagram account. The research method uses a descriptive qualitative approach with data collection techniques in the form of observation, interviews, and literature studies. The results of the study show that there is a shift in communication patterns from one direction to a more interactive two-way, characterized by the use of visual content, the use of casual language, and systematic content planning. The use of the Reels feature has proven to be effective in increasing audience reach, especially from non-followers. However, the challenges faced include fluctuations in engagement and the risk of information overload that can reduce the effectiveness of communication. This study concludes that adaptive and data-based digital communication strategies are able to increase the effectiveness of public communication and strengthen the relationship between the government and the community. These findings provide practical implications for the management of public communication in the digital era, especially in utilizing social media as an interactive means that support transparency and public participation.

Background: Automatic segmentation of the thyroid gland in ultrasonography (USG) images using deep learning requires a user-friendly interface to support diagnostic and educational processes. Purpose: This study aims to develop and implement a Graphical User Interface (GUI) that integrates a deep learning U-Net model for interactive and efficient segmentation and visualization of thyroid USG images. Method: The development method employed the Rapid Application Development (RAD) approach using MATLAB programming language. The GUI is designed to load transverse and sagittal USG images, display automatic segmentation results, and calculate thyroid gland volume based on dimensions measured automatically from the segmentation output. Testing was conducted using USG image data from 15 volunteers, and GUI functionality was evaluated using black box testing. Result: The GUI successfully displayed USG images and segmentation results with a responsive 4-panel interface; zoom, pan, and image navigation features functioned well. Automatic segmentation occurred in real-time after image input, and volume measurement results appeared automatically. Black box testing evaluation showed all GUI features operated as expected. The average Dice Similarity Coefficient (DSC) of 0.91 indicates high performance of the U-Net model in thyroid segmentation, consistent with previous findings. Statistical testing confirmed no significant difference between volume measurements using the application and manual methods (p = 0.953). Conclusion: This GUI implementation facilitates users in performing deep learning-based segmentation and visualization of thyroid USG images, improving efficiency and accuracy in thyroid volume measurement. The GUI has potential applications in clinical practice and radiology education.