Abstract:This study examines the relationship between sustainability practices and corporate performance in the global context. In an era of rapid technological advancements and heightened environmental awareness, companies are increasingly…
ncreasingly integrating sustainability strategies, such as Corporate Social Responsibility (CSR), environmental management, and sustainable financial policies, into their operations. The research identifies the main issues faced by businesses in implementing these practices and explores the impact of sustainability on both financial and non-financial performance. The findings indicate that companies adopting sustainability practices show improvements in profitability, efficiency, customer loyalty, and employee satisfaction. For instance, companies in sectors such as energy and manufacturing experienced a notable increase in Return on Assets (ROA) and Return on Equity (ROE) after integrating sustainability efforts. Furthermore, the study highlights the significant role of external factors such as government policies and corporate culture in the success of sustainability initiatives. The results contribute to the understanding of how businesses can leverage sustainability to achieve competitive advantage while addressing environmental and social challenges.
Abstract:The research aims to analyze regional tax potential, the process of setting tax revenue targets, identifying factors that influence target achievement, strategies for increasing local revenue in Bukittinggi City. This research…
search uses a descriptive qualitative approach with data collection techniques through documentation studies and in-depth interviews with informants from the Bukittinggi City Regional Financial Agency. The research results show that the tax potential in Bukittinggi City is very large, especially from the hotel and restaurant sector, but has not been fully explored optimally. Tax target setting is still fluctuating and does not fully reflect the real potential available. Factors that influence the success or achievement of targets include the level of taxpayer compliance, the quality of data collection, the tax administration system, as well as the influence of fiscal policy and local economic conditions. The optimization strategy implemented includes carrying out intensive outreach, developing a digital tax reporting system, updating and registering new data, as well as approaches that provide taxpayer education and awareness. This research recommends strengthening data, taking approaches with various agencies and maximizing tourism management to support a sustainable increase in Regional Original Income (PAD).
Abstract:Penelitian ini bertujuan untuk menganalisis dan membahan pengaruh digital marketing dan kualitas produk terhadap keputusan pembelian di CV Zaintech Indonesia. Perumusan masalah dalam penelitian ini yaitu apakah digital marketing…
arketing dan kualitas produk berpengaruh signifikan terhadap keputusan pembelian pada CV Zaintech Indonesia. Hipotesis yang diajukan dalam penelitian ini yaitu digital marketing dan kualitas produk berpengaruh positif terhadap keputusan pembelian. Populasi dalam penelitian ini adalah seluruh konsumen yang pernah beli di CV Zaintech Indonesia dengan sampel sebanyak 60 responden. Teknik pengambilan sampel dalam penelitian ini menggunakan non probability sampling dengan pendekatan purposive sampling. Teknik pengumpulan data melalui penyebaran kuesioner dengan google form. Hasil analisis dalam penelitian ini menunjukkan bahwa digital marketing berpengaruh positif terhadap keputusan pembelian, kualitas produk berpengaruh positif terhadap keputusan pembelian, digital marketing dan kualitas produk secara simultan berpengaruh signifikan terhadap keputusan pembelian.
Abstract:The Malacca Strait is a vital maritime route that faces significant challenges from high traffic volumes and increasingly frequent extreme weather scenarios. These conditions pose serious risks to navigational safety, environmental…
vironmental integrity, and maritime operational security. This study aims to analyse the needs and components of a robust maritime surveillance architecture in the Malacca Strait, particularly in dealing with the impacts of extreme weather and climate change. Additionally, this research will explore the role of geospatial maritime intelligence in enhancing situational awareness and response to maritime incidents. The study findings indicate that a resilient surveillance architecture in the Malacca Strait requires the integration of advanced sensor systems (including multi-spectral radar and meteorological/oceanographic sensors), redundant communication networks, and AI/ML-based intelligent data processing. The adaptive capabilities of the system, including the use of UAVs and USVs, are critical to maintaining operational effectiveness in adverse weather conditions. Additionally, international cooperation and a robust policy framework, encompassing climate change adaptation and ethical considerations, are fundamental to the successful implementation and sustainability of surveillance systems. The Malacca Strait case study highlights specific vulnerabilities and proposes concrete solutions, illustrating a shift from a reactive to a proactive paradigm in maritime security. Building a resilient surveillance architecture in the Malacca Strait is a strategic imperative to safeguard global trade, regional stability, and environmental sustainability amid increasing climate uncertainty. Integrating cutting-edge technology with robust policies and international collaboration will ensure the safety and security of this vital waterway, making it a model for resilient maritime governance globally. A new aspect emphasised is the importance of adapting to climate change and the role of AI in predictive decision-making. This article presents a comprehensive and integrated approach to building a resilient maritime surveillance architecture, with a particular focus on the challenges of extreme weather in the Malacca Strait. Its originality lies in its emphasis on multi-sensor data fusion, the role of artificial intelligence in predictive analytics, and the integration of climate change adaptation into surveillance system design. Additionally, the article underscores the importance of a robust policy framework and international cooperation as the cornerstones of maritime surveillance resilience, offering a blueprint applicable to other critical maritime routes worldwide
Abstract:The rapid evolution of digital technologies, particularly live streaming features in e-commerce platforms, has significantly transformed consumer behavior while introducing new risks to consumer protection. Live streaming…
g based commercial transactions often involve real time, visually driven interactions that encourage impulsive purchasing decisions, making traditional regulatory frameworks insufficient. This study aims to analyze the primary factors influencing consumer protection in live commerce settings by examining five core variables: product transparency, platform accountability, perceived risk, consumer trust, and digital literacy. Utilizing a qualitative exploratory approach, this research conducted a comprehensive literature review of 77 international journal articles published between 2020 and 2024. The findings indicate that product transparency and platform accountability are fundamental to enhancing consumer trust and reducing perceived risks, whereas digital literacy acts as a moderating factor that empowers consumers to make informed decisions. The study proposes a conceptual framework that integrates behavioral and regulatory dimensions, offering both theoretical insights and practical implications for improving consumer protection in fast paced, interactive digital marketplaces.
Abstract:This study aims to analyze the effect of Debt to Asset Ratio (DAR) and Long Term Debt to Equity Ratio (LTDTER) on Return on Investment (ROI) at PT Semen Indonesia (Persero) Tbk during the period 2016–2023. The method used…
sed is descriptive associative with a quantitative approach, using secondary data in the form of the company's quarterly financial reports obtained through purposive sampling techniques. The analytical tools used include Pearson Product Moment correlation analysis, coefficient of determination (R²), t-test and F-test, and multiple linear regression. The results of the study show that DAR has a negative correlation with ROI of -0.607, while LTDTER also shows a negative correlation of -0.478, both of which are included in the weak relationship category. The coefficient of determination value of 50.4% indicates that half of the variation in ROI can be explained by the two independent variables, while the remaining 49.6% is influenced by other factors outside the study. The F test shows that DAR and LTDTER simultaneously have a significant effect on ROI. This finding confirms that a high debt-based capital structure has a negative impact on investment returns, making it important for financial management to consider the efficiency of long-term debt use and total debt in long-term financial strategies.
Abstract:Perkembangan teknologi finansial (Financial Technology atau FinTech) telah membawa perubahan signifikan dalam pola transaksi masyarakat, termasuk di kalangan mahasiswa. Penelitian ini bertujuan untuk mengidentifikasi pengaruh…
garuh FinTech terhadap preferensi pembayaran digital mahasiswa, serta faktor-faktor yang memengaruhinya. Penelitian dilakukan dengan pendekatan kuantitatif deskriptif melalui penyebaran kuesioner online kepada 100 mahasiswa aktif Program Studi Sistem Informasi di STIKOM Tunas Bangsa, Pematangsiantar. Hasil penelitian menunjukkan bahwa 83% responden lebih memilih metode pembayaran digital dibandingkan tunai, dengan alasan utama kepraktisan, kecepatan transaksi, dan berbagai keuntungan seperti promo dan cashback. Aplikasi yang paling banyak digunakan adalah OVO, DANA, dan GoPay. Meskipun demikian, masih terdapat sebagian mahasiswa yang menggunakan pembayaran tunai karena keterbatasan fasilitas, kekhawatiran terhadap keamanan data, dan kurangnya kebiasaan menggunakan aplikasi FinTech. Temuan ini menunjukkan bahwa FinTech memiliki pengaruh signifikan terhadap kebiasaan transaksi mahasiswa, namun adopsi teknologi belum sepenuhnya merata.
Abstract:Penelitian ini bertujuan untuk mengetahui persepsi pedagang warung di kawasan Bukit Square terhadap penggunaan teknologi finansial (fintech) serta dampaknya terhadap optimalisasi penghasilan usaha. Metode yang digunakan…
adalah survei kuantitatif dengan pengumpulan data melalui kuesioner kepada 50 pedagang aktif. Hasil penelitian menunjukkan bahwa mayoritas responden memiliki persepsi positif terhadap fintech, karena dianggap mempermudah transaksi, mempercepat layanan, dan membantu pencatatan keuangan usaha. Sebagian besar pedagang juga mengalami peningkatan omzet setelah mengadopsi fintech, terutama karena kemudahan pembayaran bagi konsumen. Namun, masih terdapat kendala berupa keterbatasan pemahaman teknologi pada pedagang tertentu. Secara keseluruhan, fintech memberikan kontribusi nyata dalam mendukung transformasi digital dan peningkatan kinerja usaha mikro
Abstract:This research title explores the characteristics of motherhood as represented by the character Mother in Micahel Lloyd Green’s I Am Mother. The research focuses on one of the characteristics is nurturing. This research using…
using a qualitative film analysis approach and obtain the data from the movie script. The findings demonstrate that the character Mother in I Am Mother embodies aspects of motherhood through the characteristic of nurturing behavior by providing food, education, protection, and guidance for Daughter’s development additionally, Mother’s strict control and manipulation of Daughter add complexity to the definition of ideal caregiving. This research concludes that I Am Mother reconstructs the concept of motherhood by integrating human and technological elements. The film suggests that nurturing is not limited to biological mother but can also be fulfilled by artificial intellegence.
Abstract:Rendahnya hasil belajar IPAS di kelas IV B SD Negeri 04 Bariang Rao-Rao karena kurangnya penggunaan variasi model pembelajaran, pemahaman tentang implementasi kurikulum, dan proses pembelajaran masih bersifat teacher centered.…
tered.
Jenis penelitian ini adalah penelitian tindakan kelas (PTK). Penelitian ini dilaksanakan dua siklus, subjek penelitian ini siswa kelas IV B SD Negeri 04 Bariang Rao-Rao Kecamatan Sungai Pagu Kabupaten Solok Selatan dengan jumlah siswa 25 orang di semester II TA 2023/2024. Setelah dilakukan penelitian selama dua siklus, hasil penelitian menunjukkan bahwa penggunaan model pembelajaran Contextual Teaching AND Learning berbasis TPACK dapat meningkatkan hasil belajar siswa.
Meningkatnya hasil belajar pada mata pelajaran IPAS, dapat dilihat pada pertemuan 1 persentase ketuntasan yaitu 36% pada pertemuan 2 persentase ketuntasan yaitu 56%. Jadi untuk siklus I persentase ketuntasannya adalah 46%. Pada siklus II, pertemuan 1 persentase ketuntasan yaitu 76% pada pertemuan 2 persentase ketuntasan yaitu 88%. Jadi, untuk siklus II persentase ketuntasannya adalah 82%. Melihat persentase ketuntasan pada mata pelajaran IPAS sudah terjadi peningkatan dan sudah mencapai indikator keberhasilan. Berdasarkan hasil penelitian tersebut, dapat disimpulkan bahwa model pembelajaran Contextual Teaching AND Learning berbasis TPACK dapat meningkatkan proses dan hasil belajar IPAS pada pembelajaran kurikulum merdeka di kelas IV B SD Negeri 04 Bariang Rao-Rao Kecamatan Sungai Pagu Kabupaten Solok Selatan sudah berjalan dengan baik.