Jembatan Dondang merupakan jembatan yang melintas di atas Sungai Dondang yang masuk dalam wilayah Kabupaten Kutai Kartanegara. Jembatan ini mengalami kerusakan akibat tertabrak oleh kapal tongkang batu bara yang menyebabkan salah satu pilarnya mengalami kerusakan. Perbaikan dilakukan setelah perhitungan kekuatan struktur secara menyeluruh termasuk analisa kerusakan pada pondasi. Dari hasil perhitungan tersebut disimpulkan bahwa struktur masih dalam kondisi aman, terlihat dari pengujian dinamik struktur antar bentang untuk mengetahui lendutan yang terjadi dengan hasil berupa respon dinamik, dari hasil tersebut diketahui bahwa lendutan masih dalam kondisi yang aman. sedangkan pondasi perlu dilakukan penambahan tiang untuk mengganti tiang yang mengalami kerusakan.Dari hasil analisa diketahui penambahan tiang sebanyak 6 titik tiang pancang diameter 60 cm (hulu dan hilir), akibat penambahan titik pancang, maka diperlukan penambahan (extend) pile cap.

The rapid growth of financial technology (fintech) has significantly transformed the funding landscape for Small and Medium Enterprises (SMEs), offering innovative financial solutions beyond traditional banking institutions. This study presents a bibliometric analysis of fintech’s role in SME financing, identifying emerging trends and research gaps. Utilizing bibliographic coupling and co-occurrence network analysis, data from Scopus were analyzed to uncover the intellectual structure and evolution of research in this field. The results highlight key themes, including the integration of blockchain, peer-to-peer lending, financial inclusion, and crowdfunding in SME financing. A particular focus on Islamic finance and Islamic crowdfunding indicates a growing interest in alternative financing mechanisms that align with Sharia principles. Additionally, the study reveals an increasing academic focus on fintech adoption in developing economies, particularly in Indonesia and Nigeria, where access to capital remains a critical challenge. The findings underscore fintech’s role in democratizing financial access for SMEs, bridging funding gaps, and fostering economic growth. Future research should investigate regulatory frameworks, risk management strategies, and technological adoption models to optimize the impact of fintech on sustainability in SME financing.

This research aims to analyze the potential for water sports tourism on the Cimanuk Parakan River, Sumedang Regency using kayak touring, kayak touring itself is a very interesting sport of course it also tests adrenaline in every activity, the method in this research uses qualitative with tourist participants, area managers local and touring kayak operators, the instrument used was MSPDM (Maketability, Sustainability, Participatory, and Disaster Mitigation) through interviews and data analysis documentation using the Nvivo12 software application. The results obtained from the Nvivo 12 software application are that kayak touring has the potential to be used as a water sports or recreational sports tourist attraction. conclusion from the research title Analysis of the potential for water sports tourism on the Cimanuk Parakan River, Sumedang Regency using kayak touring, it can be concluded that kayak touring is one of the water sports tourism which has the potential to become a sports tourism. because the water in the famous Cimanuk Parakan river will remain stable whether it is rainy or dry because it is accommodated by the Jati Gede Dam, this can raise the name of the Sumedang area and also improve the economy of the community in water sports tourist destinations like a tour.

Technological developments have positive and negative impacts. One of the negative impacts is the increasing amount of screen time children spend. So that children’s participation in learning physical education is disrupted. The purpose of this study, among others, is to see the effect of traditional games on the participation of elementary school students in learning physical education. The method used is quasi-experimental with one group pre-test and post-test design. The research sample amounted to 43 people, consisting of 20 male students and 23 female students. The sample is grade 5 students aged 10-11 years. This research instrument uses a sports participation questionnaire with a scale of 2 “yes” or “no.” the dimensions of the instrument include (1) Pre-implementation, (2) Implementation, and (3) Post-implementation/evaluation. The results showed a p-value = 0.000 < 0.05; this means that there is a difference between the average value of the pre-test and the average value of the post-test. This study concludes that traditional games affect the participation of elementary school students in learning physical education.

This research aims to produce a practical, valid and effective measuring tool for the physical training of FKIP Unsri physical education students. The method used in this research is the research and development (R&D) research method which produces products in the form of applications for measuring physical tests for various sports. The sampling technique used in the research was 3rd semester physical education students, FKIP Unsri. The data collection techniques used are validation tests, practicality tests and effectiveness tests. The instruments in this research are validation sheets, questionnaires and application use among students. Data analysis techniques are validity analysis, practicality and effectiveness analysis. Based on the research results, the physical test measuring instruments for various sports in this study were very valid with a percentage of 83.92% and the average of the two test results was 81.25%, so it was stated that the physical test measuring instruments for various sports that were developed were in the very good category. proper to use. The findings of this research are a software in the form of a practical and valid application that can be used to measure physical tests in various sports. The implication of the results of this research is that the application of measuring instruments for various sports can help coaches, athletes, students and students to be able to measure the process and results of training validly and easily because previously it was only done manually so measurement errors often occurred during training and training result.

The purpose of this research is to describe sport tourism places in Sumedang Regency and to find out how much sport tourism there is in Sumedang Regency. Based on this, researchers want to collect data to be used as recommendation material for the Tourism, Culture, Youth and Sports Office (Disparbudpora) and become information material for visitors. So that it can provide excellent opportunities for the local community in the economic field. The research method used is a qualitative method with a descriptive research design in the form of interviews, observation and documentation. Sumedang Regency is a hilly and mountainous area with altitudes between 25 m - 1,667 m above sea level.  Most of Sumedang is mountainous, except in a small part of the northern region which is lowland. Mount Tampomas (1,667 m), is located in the north of Sumedang Urban Area. Sumedang Regency as a tourism area is very potential, especially after the construction of the Cileunyi - Sumedang - Dawuan (Cisumdawu) Freeway which connects Bandung with Cirebon through the Cipali Trans Java Toll Road. The easier accessibility to Sumedang will contribute to the flow of tourists entering the Sumedang area. Based on the results of interviews with the Department of Tourism, Culture, Youth and Sports (Disparbudpora), the agency has not coordinated and collected data on the number of sport tourism in Sumedang Regency. It was concluded that Sumedang Regency has eight sports tours namely: Paragliding, Rafting, Horse Racing, Mountain Bike, Motocross, Offroad, Golf and Pencak Silat Village. The eight sports tours are further divided into three according to the place, namely water, land and air sports tours.

The digitalization of science management has profoundly reshaped how scientific research and development management are organized, directed, and executed. This present paper examines this transformation by conducting an initial systematic literature review. This paper identifies gaps, synthesizes findings, and draws conclusions by analyzing peer-reviewed articles from various sources. By synthesizing the key findings of recent studies, this review underlines five key themes, namely the growing emphasis on data-driven decision-making, the evolving role of leadership, the need for ethical and regulatory considerations, the opportunities for enhanced collaboration and cross-pollination of ideas, and the potential for improved decision-making and organizational agility. These findings underscore the need for science managers to adapt their strategies to harness the opportunities and address the challenges resulting from digitalization.
 

This research aims to determine the effect of ROA, LDR, and company size on company value in banking companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population taken was banking company semi-annual data for 3 periods totaling 264 data. This research uses a panel data regression analysis method with a stress test approach. The type of stress test used in this research is sensitivity theory, where ROA, LDR, and company size on banking company value show sensitive results when the Covid-19 pandemic shock occurs. In addition, the research results show that ROA, LDR, and company size have a negative and significant effect on company value.

The government passed Law on Harmonization of Tax Regulations no. 7 of 2021 In an effort to restore economic stability after the pandemic. In this provision, there are six changes regulated, one of which is regarding changes to the income tax rate in article 21. These changes in rates have been adjusted to reflect the conditions of society when facing the Covid-19 pandemic. The aim of this research is to analyze changes before and after the implementation of the Law on Harmonization of Tax Regulations in all Pizza Hut Branches in Kediri City. The method used in this research is descriptive quantitative with data collection techniques through observation and interviews. The results of the research show that the Take Home Pay of employees at Pizza Hut Restaurant according to the Law on Harmonization of Tax Regulations is IDR 154,555,773 and according to the Income Tax Law it is IDR 154,015,439. Meanwhile, at Pizza Hut Delivery Branch 2, the total employee take home pay according to the Law on Harmonization of Tax Regulations is IDR 119,712,095 and according to the Income Tax Law it is IDR 119,374,160. Take Home Pay for permanent employees with PKP below IDR 50,000,000 does not change because it is still within one layer of the tax rate. It is hoped that this research can contribute to companies in optimizing employee income tax calculations so that they can increase employee take home pay.
 

This study aims to describe the collaboration between student of the field PPL from STAIN Mandailing Natal and STAITA Padang Sidempuan in welcoming the holy month of Ramadan 1446 H at MAS Al-Mandily Kampung Padang. The initiative aims to contribute positively to strengthening relationships between educational institutions while introducing religious values to the suurounding communnity. The method used in this study is a participatory approach that involves students and the community of MAS Al-Mandily in every stage of the activity. The result of this study indicate that this collaboration not only improves the quality of religious activities at MAS Al-Mandily, but also provides valuable experience for PPL students in implementing the knowledge they have learned in the field. In addition, the relationship between the two educational institutions will be closer, and have a positive impact on the formation of student character.