Abstract:Contemporary society's life is very dependent on entertainment. Some people choose to spend their free time in malls or shopping centers because of limited time and increasing busyness. One of these family entertainment…
centers is Timezone, which has outlets in several malls in Makassar city, such as Ratu Indah Mall, Panakkukang Mall, and Nipah Mall. And we focused our research on Timezone Mall Panakkukang. Timezone needs to improve itself to improve the quality of product so that customers are satisfied and can survive the competition. The research method used in this research is a quantitative method and distributes surveys to Timezone customers. The type of data used is primary data. This research used a non-purposive sample, with a sample size of 50 people. To test survey data for validity and effectiveness using SPSS (Statistical Package for the Social Sciences) using multiple linear regression. From the results of multiple linear regression it means that variables X1 (product quality) and X2 (product price) have no effect on variable Y (customer satisfaction timezone).
Abstract:The major of this study was to estimate the impact of Adoption of Small-Scale Irrigation in Dugda district. Data were collected from both primary and secondary data sources. Primary data was collected from 384 household…
heads in four kebeles of the district using structured questionnaire. Descriptive, logit and propensity score matching techniques were used for data analysis. The study finding from the propensity score matching technique revealed that the incomes of adopters of small scale irrigation were increased by 37,696.06ETB per annum. This calls for strengthening the available irrigation facilities and expansion of irrigation sector in the study area.
Abstract:This study aims to determine the potential for bankruptcy experienced by industrial companies in the cigarette sub-sector in 2017-2021. This type of research uses descriptive quantitative with a population of issuers in…
the cigarette sub-sector during 2017-2021. Sampling using purposive sampling method to get 4 companies. Data collection was carried out using documentation techniques. Data analysis techniques using the First Altman Z-Score. The results showed that in the last five years the potential for bankruptcy in cigarette sub-sector companies was low because there was only one company that had the potential to go bankrupt, namely PT. Bentoel Internasional Investama Tbk. The company is in a vulnerable precautionary zone for bankruptcy during 2018-2019 and there are indications that the company is experiencing financial difficulties in 2020. The company PT. Gudang Garam Tbk, PT. Hanjaya Mandala Sampoerna, PT. Wismilak Inti Makmur Tbk, has no potential for bankruptcy.
Abstract:Pendidikan merdeka menurut Ki Hadjar Dewantara merupakan usaha untuk menuntun peserta didik berkembang sesuai dengan kodratnya sehingga menjadi pribadi yang mandiri dan mampu hidup bermasyarakat. Perwujudan pendidikan merdeka…
rdeka dalam pembelajaran ialah dengan menerapkan strategi scaffolding sesuai tingkat zone of proximal development (ZPD) peserta didik. Zone of proximal development (ZPD) peserta didik dalam penelitian terbagi menjadi 3 tingkat capaian belajar diantaranya sangat mahir, cukup mahir, dan perlu bimbingan, ditujukan untuk mempermudah pemberian scaffolding sesuai kapasistas yang dibutuhkan peserta didik. Implementasi strategi scaffolding pada ZPD peserta dididk salah satunya ialah pada mata pelajaran IPAS dengan materi BAB 6 Indonesiaku Kaya Budaya kelas IVA di SDN Sumbersari 01. Penelitian dilaksanakan menggunakan metode penelitian tindakan kelas dengan batasan 3 siklus yang terdiri dari 6 pertemuan pembelajaran. Berdasarkan hasil analisis pada Siklus I diperoleh presentase 64,29% kriteria hasil belajar Baik dan 28,57% Sangat Baik oleh 13 peserta didik. Siklus II memperoleh hasil 42,86% kriteria hasil belajar Sangat Baik dan 53,57% kriteria Baik oleh 20 peserta didik. Perolehan presentase pada siklus III oleh 27 peserta didik menunjukkan besaran presentase 64,29% kriteria Sangat Baik dan 35,71% kriteria Baik.
Abstract:ABSTRACT The objective of community partnership program cluster 2 (CPP-C2) is to provide micro and small-scale layer chicken farmers in Tomohon city with business management procedures based on “biosecurity”. Problems faced…
blems faced by partners, both farm owners and farm workers: 1) lack of knowledge and understanding of the concept and application of biosecurity 2) lack of sanitation application, which increases the risk of diseases emerging and spreading 3) not yet aware that the use of open house system, unfenced farms and no procedures for entering the farm area, are not in accordance with the principles of biosecurity system. The activity was carried out in stages: survey, socialization on the concept and implementation of the 3-zone biosecurity system, provision of disinfectants and examples of regulation for laying hen farming as well as evaluation. The evaluation results show that during the extension activity, out of 8 participants only 2 were actively asking questions, and it turned out they were the farm owners, while the farm workers were passive. It was found after the outreach activity, that the farm owners or farm workers who were partners had not been implemented the 3-zone biosecurity system, therefore outreach activities regarding biosecurity on poultry farm still need to be provided again to them, so that the concept and application of biosecurity will be truly understood and they would be willing to do so. However, at least 2 farms have prepared signboards with rules for entering the farm area. The occurrence of outbreaks and pandemics should be a lesson-learned that biosecurity measures are highly relevant to the saying “it is better to prevent than cure”. If, chicken remain healthy, they produce high-quality and safe products, and so, farmers can minimize health costs and maximize profits, even enabling farms owner to expand their businesses scale. In conclusion, this activity has not been given a significant impact on partner’s farm management because all partners have not been implemented the 3-zone biosecurity system, and it would be better if, all farm owners as decision makers to participate in this kind of activity, as well as the need for synergy between relevant agencies in the livestock sector in Tomohon city and academics with poultry farming business practitioners in an effort to maintain livestock health, poultry communities and maintain food security.
Abstract:The conflict surrounding the Rempang Eco-City National Strategic Project (PSN) on Rempang Island, Batam City, Riau Islands Province, is one of the most complex development policy crises of the past decade. This study analyzes…
lyzes the neglected environmental disaster mitigation dimensions in the acceleration of the Rempang Eco-City PSN from nine environmental perspectives, while evaluating whether the cancellation of this strategic development policy is a normatively and empirically justifiable choice. Using a qualitative research approach with a case study design, the study combines regulatory analysis based on legal documents including Laws, Government Regulations, Presidential Regulations, Ministerial Regulations, Environmental Impact Assessment (AMDAL) documents, and the Batam City Spatial Plan (RTRW) with field data from secondary sources compiled between 2023–2025. The findings reveal four main conclusions: (1) regulatory incoherence exists between Permenko Ekuin No. 7/2023 and Law No. 32/2009 on Environmental Protection and Management (PPLH) as well as Law No. 27/2007 on Coastal Zone Management; (2) the AMDAL process was carried out procedurally without participatory substance and was only initiated after the conflict erupted; (3) environmental impacts including threats of deforestation of protected forests, mangrove ecosystem degradation, and sea sand exploitation have not been adequately mitigated; and (4) resistance from approximately 80% of affected residents indicates a failure of the Free, Prior, and Informed Consent (FPIC) principle. The most recent development shows that through Presidential Regulation (Perpres) No. 12 of 2025, signed by President Prabowo Subianto on February 10, 2025, Rempang Eco-City is no longer listed among the 77 national strategic projects. This study recommends a comprehensive policy evaluation for Rempang Island development based on an independent AMDAL review, fulfillment of the rights of the Malay indigenous community, and a moratorium on all construction activities until legal certainty is established.
Abstract:Karstification is the dominant geological process controlling groundwater circulation and permeability in carbonate aquifers. Through the dissolution of carbonate rocks, karst processes create highly heterogeneous systems…
s characterized by fractures, conduits, and interconnected channel networks that significantly influence groundwater flow dynamics. This literature review aims to synthesize current knowledge regarding the effects of karst on water circulation and permeability in carbonate aquifers based on hydrogeological, hydrochemical, geophysical, and numerical modeling studies from various regions worldwide. The review shows that karstification substantially enhances hydraulic conductivity and produces complex flow regimes ranging from diffuse fracture flow to turbulent conduit flow. The epikarst zone plays an important role in regulating infiltration and recharge distribution, while tectonic structures such as faults and fractures strongly control groundwater pathways and aquifer compartmentalization. Karst aquifers also exhibit strong spatial variability in permeability, making groundwater flow and contaminant transport difficult to predict using conventional hydrogeological approaches. In addition, the integration of equivalent porous medium (EPM), discrete fracture network (DFN), and conduit network (CN) models is essential for accurately representing karst aquifer behavior. Understanding the influence of karstification on groundwater circulation is therefore crucial for sustainable groundwater management and aquifer vulnerability assessment, particularly in regions facing increasing water demand and climate change pressures.
Abstract:The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs…
a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.
Abstract:This study aims to analyze the financial distress condition of PT Pertamina Patra Niaga during 2019–2023 using the Springate Score (S-Score) model. Financial distress is a critical stage preceding potential bankruptcy, commonly…
commonly detected through declining liquidity, profitability, and operational capability. This study employed a quantitative descriptive approach using secondary data sourced from audited financial statements. The Springate model, consisting of four key ratios (working capital to total assets, EBIT to total assets, EBT to current liabilities, and sales to total assets), was applied to evaluate the company’s financial stability. The results show fluctuating financial performance. PT Pertamina Patra Niaga was categorized as financially healthy (safe zone) in 2019, 2020, 2021, and 2023, but experienced financial distress in 2022 due to severe liquidity pressure and increased short-term liabilities. The overall average S-Score of 0.9453 places the company in the grey area, indicating potential vulnerability to financial instability. The findings highlight the importance of improving liquidity management, strengthening working capital, and increasing operational efficiency to prevent future distress. Distress dengan Metode Springate Score pada PT Pertamina Patra Niaga Periode 2019–2023
Abstract:This study aims to analyze the relationship between teachers’ professional competence, madrasah culture, and work commitment toward teacher job satisfaction in State Madrasah Tsanawiyah (MTsN) across the Riau Islands Province.…
rovince. The research population consists of teachers from 13 madrasahs, with the sample selected through cluster sampling representing three regional zones: east, central, and west. A total of 90 teachers were sampled, comprising 30 teachers for instrument try-out and 60 teachers as the primary research participants. Using a quantitative method with a correlational approach, this study examines the individual and simultaneous contributions of each variable.The findings indicate that teachers’ professional competence which includes mastery of subject matter, pedagogical skills, and managerial abilities enhances job satisfaction by strengthening confidence and task effectiveness. A strong and consistent madrasah culture characterized by discipline, collaboration, religiosity, and a harmonious work climate also contributes significantly to teacher job satisfaction by fostering a supportive institutional environment. Teacher work commitment likewise plays an important role, as highly dedicated and loyal teachers tend to experience greater job satisfaction. Collectively, the three variables demonstrate a significant combined relationship, reinforcing the notion that job satisfaction results from the interaction of professional, cultural, and psychological dimensions within educational institutions. These findings highlight the need for strengthening teacher competence, institutional culture, and work commitment to develop motivated and high-performing educators