Abstract:Abstract: Pekanbaru still using conventional traffic light control system. Pekanbaru as the capital of Riau Province is predicted udergo the increased of urban population by 54.5% in 2025. It is important for Pekanbaru…
ru to immediately implement smart and efficient traffic management system, so that traffic congestion can be resolved quickly. This research paper provides a design solution for smart traffic light management (Smart Traffic Control System), based on object detection technology that uses deep learning to detect the number and type of vehicles. The number of vehicle is the basis for determining the green light timer automatically. The Smart Traffic Control System (STCS) is integrated with a web based geographic information system (smart map) that can display the current condition (picture, the number of vehicle, congestion level) of each STCS location. This integrated system has been tested on a traffic light prototype, using a mini computer and a miniature vehicle. This integrated system is able to detect 9 out of 12 vehicles, and able to send data regularly to the smart map.
Keywords: deep learning; smart mobility; smart traffic control system
Abstrak: Pengaturan lampu lalu lintas di Kota Pekanbaru masih dilakukan secara konvensional. Pekanbaru sebagai ibukota Provinsi Riau diprediksikan akan mengalami peningkatan jumlah penduduk perkotaan sebesar 54,5% pada tahun 2025. Dengan melihat predikisi ini, penting bagi kota Pekanbaru untuk segera memiliki tata kelola lalu lintas yang cerdas dan efisien agar kemacetan dapat ditanggulangi dengan cepat. Penelitian ini memberikan rancangan solusi untuk tata kelola lampu lalu lintas cerdas (Smart Traffic Control System), berbasis teknologi object detection yang menggunakan deep learning untuk mendeteksi jumlah dan jenis kendaraan. Jumlah kendaraan menjadi dasar penentuan timer lampu hijau secara otomatis. Smart Traffic Control System (STCS) terintegrasi dengan sistem informasi geografis berbasis web (smart map) yang secara kontinu menerima informasi kepadatan (gambar terkini, jumlah kendaraan, level kepadatan), kemudian menampilkannya diatas peta Kota Pekanbaru. Solusi sistem terintegrasi ini telah diujikan pada sebuah prototipe lampu lalu lintas, menggunakan komputer mini dan miniatur kendaraan. Sistem terintegrasi ini mampu mendeteksi 9 dari 12 kendaraan, dan mampu mengirimkan data secara berkala kepada smart map.
Kata kunci: deep learning; smart mobility; smart traffic control system
Abstract:Abstract: Data from the National Socio-Economic Survey of the National Central Bureau of Statistic (Susenas, BPS) 2016 shows that the average amount of national top up the balance spending per month in 2016 reaches Rp 22,182…
,182 per capita. It is becoming a business opportunity for top up the balance of retail entrepreneurs. However, in the process of managing the process of input, output and reporting of goods that are done manually (still using paper) are not monitored properly, often there are outgoing or incoming goods whose data is not recorded. This, in the long run, will cause large losses. The purpose of this study is to build applications that function to help provide information that makes it easy to control the process of entry and exit of goods. The system development methodology used is object-oriented system development using the Unified Modeling Language (UML). The results obtained from this research are the design and construction of Inventory Information System POS (Point of Sales) in the form of Context Diagrams and UML Diagrams (Use Case Diagrams, Activity Diagrams, Class Diagrams, and Sequence Diagrams), with the results of black box testing conducted already in operation properly according to the needs of the retail owner.
Keywords: Point of Sales, Retail, UML
Abstrak: Data Survei Sosial Ekonomi Nasional Badan Pusat Statistik (Susenas, BPS) 2016 menunjukkan, jumlah rata-rata pengeluaran pulsa secara nasional per bulan pada 2016 mencapai Rp 22.182 per kapita [1]. Tentu saja hal ini menjadi peluang usaha untuk para pengusaha retail counter. Namun, dalam proses pengelolaannya proses input, output dan pelaporan barang yang dilakukan secara manual (masih menggunakan kertas) tidak termonitoring dengan baik, seringkali terjadi adanya barang keluar ataupun barang masuk yang tidak tercatat datanya. Hal ini dalam jangka panjang akan menimbulkan kerugian yang besar. Tujuan penelitian ini adalah membangun aplikasi yang berfungsi dalam membantu memberikan informasi yang memudahkan dalam pengontrolan proses keluar masuknya barang. Metodologi pengembangan sistem yang digunakan adalah pengembangan sistem berorientasi objek menggunakan Unified Modeling Language (UML). Hasil yang didapat dari penelitian ini adalah perancangan dan pembangunan Sistem Informasi Inventory P.O.S (Point of Sales) berupa Diagram Konteks dan UML Diagram (Use Case Diagram, Activity Diagram, Class Diagram, dan Sequence Diagram), dengan hasil pengujian black box yang dilakukan telah beroperasi dengan baik sesuai kebutuhan owner retail.
Kata kunci: Point of Sales, Retail, UML
Abstract:This study examines the development of fiscal decentralization and its relationship to regional financial independence in Indonesia through a systematic literature review. The objective is to synthesize empirical and conceptual…
ceptual findings published between 2017 and 2026 concerning the determinants, measurement, and consequences of regional financial independence, particularly the role of local own-source revenue (PAD), intergovernmental transfers, and capital expenditure. Using a systematic search of Scopus, Google Scholar, and Garuda databases, 30 relevant articles were screened, selected, and analyzed following defined inclusion and exclusion criteria. The review finds that fiscal decentralization consistently strengthens local revenue mobilization and administrative accountability when accompanied by adequate institutional capacity, transparent governance, and effective management of natural and economic resources. However, the effectiveness of decentralization varies considerably across regions due to disparities in economic potential, human resources, and political commitment. The synthesis further shows that financial independence positively affects the quality of public services and regional economic growth, although the relationship is moderated by expenditure efficiency and governance quality. The novelty of this review lies in its integrative framework linking revenue-side determinants, expenditure behavior, and governance mechanisms within a single analytical narrative, an integration rarely addressed jointly in prior single-country studies. The findings offer practical implications for policymakers designing fiscal transfer formulas and for future researchers seeking to test moderating variables such as digitalization and institutional quality in the fiscal decentralization–financial independence nexus.
Abstract:This study analyzes the effect of population and investment on the Gross Regional Domestic Product (GRDP) and unemployment in East Kalimantan Province during the 2016–2025 period. The research employs a quantitative explanatory…
planatory design using secondary time-series data obtained from Statistics Indonesia (BPS) of East Kalimantan. Path analysis was applied through two structural equations using SPSS 21, complemented by the Sobel test to examine the mediating role of GRDP. The results show that population and investment each have a positive and significant direct effect on GRDP, and jointly explain 97.4% of its variation. GRDP, in turn, has a negative and significant effect on unemployment, accounting for 76.3% of its variation. The Sobel test confirms that GRDP significantly mediates the indirect effects of both population (Z = 2.295) and investment (Z = 2.628) on unemployment. These findings indicate that economic growth, as reflected in GRDP, acts as a strategic transmission channel converting demographic potential and capital accumulation into employment opportunities, thereby reducing unemployment in the region.
Abstract:The Indonesian capital market plays a pivotal role in mobilising long-term financing for corporations and providing investment opportunities to the public. However, persistent stock fraud cases undermine market integrity…
and investor confidence. This study aims to evaluate the effectiveness of the existing legal framework for investor protection against stock fraud, analyse its practical implementation, and recommend measures to strengthen both preventive and repressive mechanisms. Employing a normative legal research design with a qualitative approach, the study integrates statute, conceptual, and case approaches, focusing on Law No. 8 of 1995 on Capital Markets, OJK regulations, the Criminal Code, and notable cases such as PT Hanson International Tbk. The findings reveal that while the legal framework normatively aligns with the Legal Protection Theory, Justice Theory, and Legal Effectiveness Theory, substantial gaps remain between regulation and enforcement. Weak supervisory coordination, delayed intervention, lengthy judicial processes, and low investor legal literacy reduce effectiveness. Recommended reforms include adopting regtech and suptech, enhancing cross-agency data integration, implementing AI-based surveillance, establishing a specialised capital market court, and strengthening investor education. The study concludes that combining regulatory improvements, adaptive enforcement, and public legal empowerment is essential to safeguard investors, maintain market integrity, and promote sustainable economic growth.
Abstract:This study investigates the communicative practices of youth volunteers involved in Surabaya’s Kelurahan Bersinar anti-drug initiative, highlighting the role of grassroots messaging in shaping public health discourse. Grounded…
Grounded in framing theory, narrative theory, and social capital theory, the research explores how volunteers construct persuasive anti-drug messages through culturally rooted storytelling, emotional framing, and symbolic communication. Using a qualitative case study approach, data were gathered through interviews, focus groups, observations, and campaign materials with 18 youth volunteers. The findings reveal that volunteers effectively used personal experiences and local narratives to foster trust and collective identity, transforming individual challenges into shared stories of hope and resistance. Emotional strategies, such as gain-framed and fear-based appeals, were deliberately crafted to trigger empathy and promote behavioral change. Volunteers also capitalized on their deep integration within community networks to enhance message credibility and reach, cultivating both bonding and bridging social capital. The study challenges top-down approaches in health campaigns, illustrating the power of peer-led, culturally resonant communication. It contributes a layered communication model for grassroots health advocacy and underscores the transformative impact of narrative-driven volunteer engagement. The study recommends integrating cultural framing in training programs and exploring digital channels to scale grassroots messaging in future research.
Abstract:Tiakur City, the capital of Southwest Maluku Regency, has undergone significant physical development between 2015 and 2025, driven by population growth and economic activities. This study employs a quantitative approach…
using remote sensing technology with PlanetScope satellite imagery to analyze land cover changes. The analysis reveals an increase in built-up land area from 171.29 hectares (7.31%) in 2015 to 395.66 hectares (16.89%) in 2025, while non-built-up land experienced a decline. These findings indicate a rapid development rate and highlight the importance of sustainable spatial planning. In conclusion, understanding the patterns and intensity of land cover changes in Tiakur City is crucial for evaluating spatial planning policies and improving infrastructure development planning for the future.
Abstract:Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging…
exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical practices such as bribery and forgery. This study seeks to unravel the intricate relationships between profitability, solvency, capital intensity, and company size regarding tax avoidance within the manufacturing sector, specifically targeting food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Employing the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, we meticulously selected a sample of 70 companies through purposive sampling based on rigorous criteria. Our analysis, conducted via multiple linear regression using SPSS 25, reveals compelling insights: profitability, solvency, and capital intensity significantly bolster tax avoidance strategies, while larger company size appears to dampen these efforts. Collectively, these factors create a multifaceted influence on tax avoidance behaviors, highlighting the intricate dynamics at play within the corporate landscape.
Abstract:This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Abstract:This study investigates the impact of liquidity, solvency, and working capital turnover on profitability among manufacturing companies in the consumer goods sector for the 2019-2022 period. The research utilized a sample…
of 50 companies based on financial reports from IDX. Using purposive sampling with specific criteria, the final sample included 108 companies. The data was analyzed using multiple linear regression, processed with SPSS 25, following classic assumption tests for normality, multicollinearity, autocorrelation, and heteroscedasticity. The analysis reveals that liquidity and working capital turnover do not significantly affect profitability, while solvency significantly impacts profitability. Overall, liquidity, solvency, and working capital turnover together significantly affect profitability.