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Damara Risa Cahya Maulidya; M Bimo Bramantyo Aji; Fithri Estikhamah

Jurnal Teknik Sipil 2026 Faculty Of Engineering University 17 August 1945 Semarang

Pierhead casting is a critical activity in toll road infrastructure projects that requires continuous concrete supply to maintain quality and execution time. Factors influencing the smooth casting process include the regularity of truck mixer arrival intervals and the work cycle of the truck concrete pump. This study aims to analyze the effect of truck mixer intervals and truck concrete pump performance on the productivity of pierhead casting at Pierhead P37S on the Solo–Yogyakarta–NYIA Toll Road Project, Section 2 Package 2.1A. The analysis method used field observation through time study techniques to measure the cycle duration of truck mixers and the operating time of the truck concrete pump. The analysis stages included calculating cycle time, productivity, production capacity, and working duration of each equipment. The results show that the truck concrete pump achieved a productivity of 0.425 m³/minute, while the truck mixer reached 0.989 m³/minute. These values were influenced by cycle time, equipment condition, work area condition, execution method, and work volume. Based on duration analysis, the truck concrete pump required about 4.7 hours to complete the casting of 120 m³ of ready-mix concrete, while the truck mixer required 2.022 hours to support the concrete supply process.

Putra, Rayhan Farras Wibawa; Haq, Ainul; Nasution, Syarifuddin; Puspitasari, Riris Lindiawati

VIP Driving Course is a driving course institution that focuses on safe and effective learning. This course has experienced problems in the last five months, there has been a decrease in the number of students, recorded from January to May, respectively, there were 47, 33, 29, 25, and 21 students. This indicates a customer satisfaction issue related to service quality. The purpose of this study was to identify service quality, analyze the gap value and identify service dimensions or attributes that are prioritized for improvement. The number of respondents used was 112 respondents. This study used the SERVQUAL method to measure the gap between student expectations and perceptions, and importance performance analysis to determine improvement priorities. The results showed six attributes with negative gap values ​​including comfort of facilities, clarity of material, availability of cars, responsiveness of service, clarity of information, and attention to safety, and seven attributes with positive gap values ​​including vehicle cleanliness, neatness of instructors, time discipline, fast administration, friendly service, openness to input, and orientation to student needs. SERVQUAL analysis shows 4 dimensions with negative values ​​including tangibles of -0.21, reliability of -0.32, responsiveness of -0.29, and assurance of -0.24, while the empathy dimension obtained a positive gap value of 0.06. This indicates that most services have not met student expectations. Based on the IPA analysis, there are 4 attributes in quadrant I that are the main priority for improvement, with suggestions including rearranging the waiting room, lighting, air circulation, and supporting facilities. Increasing the number of training cars, optimizing the delivery of schedule information, procedures through digital media, and increasing attention to driving safety. Improvement efforts are made to increase customer satisfaction.

Miko Dwi Saputra; Vika Rizkia; Sahiba Sahila

JURNAL ILMIAH TEKNIK INDUSTRI DAN INOVASI 2026 CV. ALIM'SPUBLISHING

Pressure sensitive labels (PSLs) made of polyethylene (PE) white are widely used in the packaging industry due to their flexibility, moisture resistance, and ease of application on various substrates. This study aimed to examine the effect of glossy and matte lamination on the tensile strength and color difference (ΔE) of PE white PSLs. An experimental method was employed, with tensile testing conducted using a universal testing machine (UTM) in accordance with ASTM standards and color measurement performed using a spectrodensitometer based on the CIE Lab system. The samples were divided into three treatment groups, namely no lamination, glossy lamination, and matte lamination, with ink coverage controlled at two design conditions, full ink and minim ink. The results indicated that lamination type significantly affected both the mechanical and visual characteristics of the labels. In the tensile strength test, the highest mean value was obtained by one treatment group, indicating superior resistance to tensile loading. In terms of color stability, higher ΔE values indicated greater color change and lower lightfastness, whereas lower ΔE values reflected better color retention. Overall, the findings show that the combination of lamination type and ink coverage influences the performance of PE white PSLs in both mechanical strength and color stability.

Aqilla, Rosyida Salsabil; Putro, Raden Kokoh Haryo

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

Lead (Pb²⁺) is a hazardous heavy metal commonly found in industrial wastewater and poses serious risks to human health and the environment due to its toxic and non-biodegradable nature. Therefore, an effective and environmentally friendly treatment method is required to reduce Pb²⁺ concentration in wastewater. This study aimed to evaluate the effect of pH and initial Pb²⁺ concentration on the adsorption capacity of ramie leaf (Boehmeria nivea) bioadsorbent activated with NaOH. The adsorption process was conducted using a batch system with pH variations of 4, 5, and 7 and initial Pb²⁺ concentrations of 20, 25, and 30 mg/L. The residual Pb²⁺ concentration was analyzed using Atomic Absorption Spectrophotometry (AAS), and the adsorption performance was evaluated based on removal efficiency and adsorption capacity (Qe). The results showed that pH and initial Pb²⁺ concentration significantly affected the adsorption performance. The optimum adsorption condition was obtained at pH 5, with a maximum removal efficiency of 99.20% and a total adsorption capacity of 18.56 mg/g. The increase in pH from 4 to 5 enhanced adsorption performance due to reduced competition between H⁺ and Pb²⁺ ions for active sites on the adsorbent surface. Increasing the initial Pb²⁺ concentration tended to increase adsorption capacity, although removal efficiency remained relatively stable due to the limited number of active adsorption sites. The Relative Standard Deviation (RSD) values ranged from 1.56% to 3.37%, indicating good precision and repeatability of the experimental data. These findings demonstrate that NaOH-activated ramie leaves have considerable potential as an effective, low-cost, and environmentally friendly bioadsorbent for Pb²⁺ removal from wastewater.

Intan Nur Cahyani; Akhmad Fajar Prasetya

This study is grounded in the observation that online game addiction has emerged among learners at SMP Muhammadiyah Bantul. In the present digital era, playing games through the internet has become tightly woven into adolescents' everyday routines. Easy accessibility together with the broad spectrum of entertainment provided has pushed the popularity of online games upward. However, immoderate engagement may foster addictive patterns that adversely affect students' academic performance, social interaction, physical condition, and mental well-being. Hence, a workable intervention is required to lower the level of dependence. The purpose of this research is to decrease learners' online game addiction by means of group counseling services that draw on the Cognitive Behavioral Therapy (CBT) framework combined with cognitive restructuring techniques. A one-group pretest-posttest experimental scheme was adopted in this work. The findings reveal a notable reduction in the students' online game addiction scores, evidenced by the paired sample t-test significance value (two-tailed) of 0.000, which falls below 0.05. It can therefore be inferred that group counseling rooted in the Cognitive Behavioral Therapy approach with cognitive restructuring techniques is effective for reducing online game addiction in seventh-grade learners at SMP Muhammadiyah Bantul.

Prasetya, Prita; Handayani, Aniek Sri

ISAINTEK: Jurnal Informasi, Sains dan Teknologi 2026 Politeknik Negeri FakFak

Hot material dumping in the chemical industry is an important process stage that affects occupational safety, process stability, and product quality reliability. In manual processes, dumping activities may cause variation because they are influenced by operator condition, pouring angle, work speed, and exposure to hot materials. This study aims to analyze the consistency of the hot material dumping process and formulate a B2B strategy based on process reliability. The research method uses a descriptive-quantitative case study approach with data from 20 batches, analyzed through three indicators: dumping time, pouring flow stability, and material temperature change or ΔT. The data were primary data obtained directly through field observation, production-process documentation, and recording of process parameters; journal literature was used only as the theoretical and interpretive basis. The results show that the automated process provides more consistent performance than the manual process. The average dumping time decreased from 49.14 seconds to 30.18 seconds, the coefficient of variation for dumping time decreased from 12.44% to 1.36%, the pouring flow stability score increased from 2.55 to 4.70, and the average material ΔT decreased from 15.26°C to 8.16°C. These findings indicate that automation can improve process regularity, reduce variation between batches, and maintain material conditions in a more controlled manner. This process consistency can serve as the basis for a B2B strategy based on process reliability, emphasizing process reliability, production safety, quality consistency, and data-based evidence as key values in building industrial customer trust.

Aqiilah, Inge Najwa; Saptono, Ristu; Syaifuddin, Akhmad

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

Document-level sentiment analysis assigns a single polarity label to an entire review, often obscuring opinion diversity within multi-sentence submissions. This limitation is particularly evident in reviews of multi-service platforms, where users frequently express heterogeneous opinions toward different aspects of the platform in the same review. To address this challenge, this study proposes a sentence-level sentiment analysis framework for Indonesian Gojek app reviews collected from the Google Play Store. The proposed framework introduces a two-stage segmentation strategy that combines punctuation-aware rules with conjunction-aware splitting based on coordinating and adversative conjunctions (e.g., tapi [but], padahal [even though]) to identify opinion boundaries and decompose mixed-sentiment reviews into independently classifiable sentence units. A total of 14,730 raw reviews collected between May and July 2025 were subjected to data cleaning and quality filtering, resulting in 7,187 valid reviews that were further segmented into 14,187 sentence-level instances. Each instance was manually annotated by three annotators using a four-class labeling scheme consisting of app-positive, app-negative, app-neutral, and service categories. Sentiment-level inter-annotator agreement, computed on the subset of instances unanimously categorized as app-related by all three annotators (n = 4,384), achieved substantial agreement (Fleiss'  = 0.636). Hyperparameter optimization was conducted using Optuna with the Tree-structured Parzen Estimator (TPE) sampler across four experimental scenarios. The best performance was achieved by IndoBERTweet under Stratified K-Fold evaluation, attaining an accuracy of 0.751 and a macro F1-score of 0.729, outperforming all IndoBERT configurations. The results demonstrate the effectiveness of domain-adaptive pre-training on informal Indonesian text and highlight the value of conjunction-aware segmentation for preserving fine-grained opinion structures in mixed-sentiment reviews. These findings suggest that domain-aligned language representations provide a practical and effective solution for sentence-level sentiment analysis of Indonesian app reviews.

Septiana Septiana; Happy Fitria; Ahmad Wahidy

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to examine the influence of principal leadership and school culture on teacher discipline in public junior high schools (SMP Negeri) in Sembawa District, Banyuasin Regency. Teacher discipline is an important factor in supporting the effectiveness of the learning process and achieving educational goals. Therefore, understanding the factors that contribute to teacher discipline is essential for improving school performance. This study employed a quantitative research method with a purposive sampling technique. Data were collected through the distribution of questionnaires consisting of 66 statement items measured using a five-point Likert scale. The collected data were analyzed using statistical techniques to determine both partial and simultaneous effects of the independent variables on teacher discipline. The results indicate that principal leadership has a positive and significant partial effect on teacher discipline, as evidenced by a t-value of 5.127, which is greater than the t-table value of 1.9809. School culture also has a positive and significant partial effect on teacher discipline, with a t-value of 7.244 exceeding the t-table value of 1.9809. Furthermore, principal leadership and school culture simultaneously have a positive and significant effect on teacher discipline, as indicated by an F-value of 34.152, which is greater than the F-table value of 3.07. These findings suggest that strengthening principal leadership and fostering a positive school culture can significantly improve teacher discipline.

Dhafin Fathur Rozi; David Sukardi Kodrat

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The increase in internet users in Indonesia presents a significant opportunity for business actors to market products through digital marketing, which allows transactions anytime and anywhere and influences purchasing decisions through complete and real-time product information. In addition, impulsive buying behavior, especially in areas like Ponorogo, which is rich in quality rice products with attractive discounts, also contributes to increased sales, impacting customer satisfaction, loyalty, and long-term customer value. Therefore, this study aims to examine the influence of digital marketing, product information, and impulse buying on purchasing decisions, as well as the ability of purchasing decisions to mediate the effect of digital marketing, product information, and impulse buying on marketing performance. This study uses a quantitative approach with a research sample of 104 respondents who are consumers of rice products in the Legi Ponorogo market. The data collection technique employed a questionnaire distributed online. The data analysis technique used is SEM PLS. The results of the study indicate that digital marketing and product information affect purchasing decisions, whereas impulse buying does not affect purchasing decisions. Furthermore, purchasing decisions have an impact on marketing performance. The results of the indirect effect show that purchasing decisions mediate the influence of digital marketing and product information on marketing performance, while purchasing decisions do not mediate the influence of impulse buying on purchasing decisions.

Kadek Yadnyano; Ardiansyah, Widiastuti; Susan Mokoolang; Dewa Oka Suparwata

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

High-quality forage selection is a central factor in improving Bali cattle performance, particularly in smallholder systems that rely heavily on local feed resources. This study evaluated the effects of odot grass (Pennisetum purpureum cv. Mott) and pakchong grass (Pennisetum purpureum cv. Thailand) on feed intake, average daily gain, and feed conversion ratio of male Bali cattle. The experiment was conducted for 30 days from February to March 2026 at CV. RnB Farm, Gorontalo Regency. Nine male Bali cattle with relatively homogeneous initial body weights of 150–200 kg was assigned to a completely randomized design with three treatments and three replications. The treatments were P0, field grass as the control; P1, 100% odot grass plus concentrate; and P2, 100% pakchong grass plus concentrate. Dry matter intake did not differ significantly among treatments, with values of 6.47 ± 0.19, 6.52 ± 0.19, and 6.55 ± 0.16 kg/head/day for P0, P1, and P2, respectively. In contrast, average daily gain differed significantly, with the highest value observed in P2 at 0.56 ± 0.08 kg/head/day, followed by P1 at 0.52 ± 0.09 kg/head/day and P0 at 0.45 ± 0.06 kg/head/day. Feed conversion ratio also differed significantly, with the most efficient value recorded in P2 at 11.98 ± 2.10. These findings indicate that pakchong grass combined with concentrate provides the best feed efficiency and growth performance, while odot grass remains a promising alternative forage for improving Bali cattle productivity.

Rohimah Nur Nasution; Hariman Syaleh

The transition toward Society 5.0 has transformed the educational landscape by requiring teachers to integrate digital technology into learning while maintaining a human-centered approach. However, preliminary observations at SMK Paramitha Bukittinggi revealed that many teachers still experienced difficulties in using digital technologies effectively, indicating challenges related to leadership support, digital competence, and self-efficacy. This study aims to analyze the influence of transformational leadership, digital competence, and self-efficacy on teacher performance in the Society 5.0 era. The research employed a quantitative approach with a causal associative design. The population consisted of all 35 teachers at SMK Paramitha Bukittinggi, and total sampling was applied so that the entire population served as research respondents. Data were collected through questionnaires using a five-point Likert scale and analyzed using multiple linear regression with the Ordinary Least Squares (OLS) method through SPSS version 25. The findings revealed that transformational leadership had a positive and significant effect on teacher performance (t = 2.407; p = 0.016), digital competence also had a positive and significant effect (t = 2.277; p = 0.027), and self-efficacy showed the strongest positive and significant effect (t = 15.658; p = 0.000). Simultaneously, the three independent variables significantly influenced teacher performance (F = 378.268; p = 0.000), with an adjusted R² value of 0.859, indicating that 85.9% of the variation in teacher performance could be explained by the model. The study concludes that transformational leadership, digital competence, and self-efficacy are critical determinants of teacher performance in the Society 5.0 era. Strengthening these factors can significantly enhance teachers' ability to adapt to technological advances and improve the quality of learning processes.

Dian Mawarni

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Hospitals play a strategic role in improving public health through professional, safe, and high-quality healthcare services. In modern healthcare organizations, service quality is not only determined by medical facilities and technology but also by the quality of human resources, particularly healthcare workers who directly interact with patients. This study aims to analyze the influence of authentic leadership on healthcare workers’ performance and hospital service quality. The study employed a quantitative explanatory research design involving 120 healthcare workers in a hospital setting. Data were collected using questionnaires and analyzed through multiple linear regression analysis. The findings demonstrate that authentic leadership has a positive and significant effect on healthcare workers’ performance, with a regression coefficient value of 0.648 and a significance level of 0.000. Furthermore, authentic leadership indirectly influences hospital service quality through healthcare workers’ performance, with an indirect effect value of 0.521. These findings indicate that leaders who demonstrate honesty, transparency, integrity, and interpersonal support are able to create a healthy work environment that enhances healthcare workers’ motivation, responsibility, and professionalism. Consequently, improved employee performance contributes to better hospital service quality, particularly in responsiveness, empathy, and communication with patients. This study highlights that authentic leadership is an effective leadership approach for strengthening healthcare human resources and improving hospital service quality in contemporary healthcare organizations.

Marshanda Putri Firdaus; Chicha Kurnianingrum; Indi Salwa Zahrina

Master Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study is based on the increasingly rapid development of the knowledge-based economy, where human capital is now regarded as one of the important assets in creating a company’s competitive advantage, especially in the energy and oil and gas sectors in Indonesia. This study aims to determine the effect of human capital and labor intensity on corporate financial performance, which is proxied by Return on Assets (ROA) during the 2021–2024 period. The research method used is a quantitative approach with multiple linear regression analysis. The research data were obtained from sample companies selected using a purposive sampling technique. The results of the study show that human capital, proxied by Value Added Human Capital (VAHU), has a positive and significant effect on corporate financial performance. These findings indicate that good human resource management is capable of increasing the company’s profitability level. On the other hand, labor intensity is proven to have a negative and significant effect on financial performance. This indicates that a high level of company dependence on labor, without being balanced by operational efficiency, can reduce the company’s ability to generate profits. In addition, simultaneously both variables are able to explain 74.5% of the variation in Return on Assets (ROA), so it can be concluded that human capital and labor intensity have a considerable contribution to corporate financial performance. Based on these results, companies need to prioritize improving the quality and competence of the workforce rather than merely focusing on increasing the number of employees. This step is important to maintain the stability of corporate financial performance in the post-pandemic era. In addition, companies also need to effectively control labor costs so that a decline in net profit margins can be avoided.

Devanda Dhian Pramana Putra; Maulidiah Rahmawati; Frita Ayu Sistyana Putri; Indah Ayu Johanda Putri

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

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.

Muhammad Pikar; M. Radityatama; Rian Fransisco; Agiel Pranata; Winstoon Yordan

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

Hermansyah Hermansyah; Hikmahtul Indra; Dea Nabilah; Rani Khairunnisa; Alya Resti Andesva +1 more

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Randai traditional art is one of the cultural heritages of Minangkabau that holds significant aesthetic, educational, and social values; however, its existence is increasingly threatened due to globalization and the declining interest of the younger generation. The lack of attention and limited preservation efforts are the main factors contributing to the decline of this traditional art. Therefore, concrete efforts are needed to preserve randai as part of local cultural identity. This article aims to examine the preservation of randai as an effort to strengthen cultural identity through the Community Service Program (KKN) using a participatory approach involving students and the community in activities such as socialization, training, and performances. The results indicate that these activities can increase public awareness of the importance of local culture and revive the interest of the younger generation in learning and preserving randai. Furthermore, the program also strengthens social cohesion and cultural identity within the community. In conclusion, the preservation of randai not only serves to maintain cultural heritage but also acts as a means of strengthening local cultural identity in the midst of modernization.

Atanasius Basilika Chrisna Dellon; Aisyah Lovayudina Retang; Anna Triwijayati; Catharina Aprilia Hellyani

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the role of QRIS as a non-cash payment system in supporting the digitalization of micro, small, and medium enterprises (MSMEs) in Indonesia. The rapid growth of digital transactions has encouraged MSMEs to adopt more efficient, practical, and secure payment systems. This study aims to integrate the benefits and barriers of QRIS, map its position in the MSME digitalization process, and develop a conceptual framework for future research. A descriptive qualitative approach with a literature study design was employed, utilizing relevant academic sources related to QRIS, MSMEs, digital payments, and user behavior. Data were analyzed using content analysis by comparing, interpreting, and synthesizing findings from selected literature. The results indicate that QRIS contributes to simplifying transactions, improving operational efficiency, reducing cash dependency, and supporting MSMEs’ adaptation to digital payment trends. However, its implementation remains constrained by factors such as digital literacy, user readiness, trust, and infrastructural limitations. The study also highlights that QRIS adoption is influenced not only by technological advantages but also by perceived value and user trust. Therefore, QRIS can be positioned as a strategic instrument in accelerating the digital transformation of MSME payment systems. The findings imply the need for further empirical research to examine the direct impact of QRIS adoption on MSME performance and sustainability.

Ajrin Dwi Saputri, Laela; Wiyoso, Joko

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

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

Dian Indrianto; Dwi Dewianawati; Erry Setiawan; Buyung Cahya Perdana; Adhis Helsa Aurellia

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study examines the efficiency of financial ratios in assessing corporate performance across countries. Although financial ratios are widely used as concise indicators of profitability, liquidity, solvency, and market value, their interpretive accuracy may vary across institutional, regulatory, financial, and macroeconomic environments. The objective of this study is to conceptually evaluate whether financial ratios can function as universally comparable performance measures in heterogeneous cross-country settings. Using a qualitative literature-based method, this study synthesizes prior findings on financial ratio analysis, financial statement comparability, market efficiency, regulatory enforcement, and macroeconomic stability. The findings indicate that profitability, liquidity, solvency, and market-based ratios are context-dependent indicators rather than universally stable measures. Their efficiency is influenced by accounting standards, audit quality, leverage norms, tax systems, capital market maturity, and macroeconomic volatility. The study proposes a contextual framework for interpreting financial ratios according to their sensitivity to national conditions. The implication is that researchers, analysts, and investors should combine ratio analysis with institutional and macroeconomic diagnostics to reduce biased performance interpretation in cross-country corporate evaluation.

Hari Noer Fazri; Ina Najiyah

Intellektika : Jurnal Ilmiah Mahasiswa 2026 STIKes Ibnu Sina Ajibarang

. A website is a crucial digital promotion medium for companies to convey information and attract potential customers. However, many websites experience low user interaction despite having high visitor traffic. This study aims to analyze the effectiveness of A/B Testing implementation in improving the performance of the PT Pamor Putra Mandiri website. A quantitative experimental approach was used, applying A/B Testing to two page variations: Variation 1 (Rafting & Outdoor Activity theme) and Variation 2 (Camping & Accommodation theme). The evaluation focused on three main performance metrics: Click, Page Visit, and Engagement. The results show that Variation 1 consistently outperformed Variation 2 across all metrics. Statistical testing using a two-proportion z-test confirmed that these differences were statistically significant (p-value < 0.05). Therefore, A/B Testing proves to be an effective method in identifying superior content strategies and page structures, as well as a relevant tool for data-driven decision-making in corporate website development.