Abstract:Abstract: Flood disasters often occur in areas with certain geographical conditions, such as proximity to rivers, high rainfall especially during the wetseason and soil types that contain clay so that they are not good enough…
nough to absorb water. One of the cities in Indonesia whichhas frequent floods. The planned mitigation strategy must be more targeted so that it is more effective in tackling flood disasters. Therefore, mapping with Geographic Information Systems can be used to map areas that are prone to flooding specifically by combining spatial data on each predetermined parameter. Not only that, the integration of Geographic Information Systems and forecasting with multiple linear regression methods can predict the level of flood vulnerability based on the parameters determined in the following year. Based on the analysis that has been done, the areas in Pontianak City that are prone to flood disasters are spread over several sub-districts, namely East Pontianak District, Pontianak City District and parts of North Pontianak District.
Keywords: Flood vulnerability; Geographic Information System; Multiple Linear Regression
Abstrak: Bencana banjir seringkali terjadi di wilayah dengan kondisi geografis tertentu sepertijaraknya yang dekat dengan sungai, curah hujan cukup tinggi khususnya pada musim hujan hingga mayoritas jenis tanah yang memiliki kandungan lempung sehingga tidak cukup baikdalam menyerap air. Kota Pontianak merupakan satu diantara kota di Indonesia yang sering dilanda bencana banjir. Oleh karena itu, pemetaan dengan Sistem Informasi Geografis dapat digunakan untuk memetakan wilayah-wilayah yang rawan bencana banjir secara spesifik dengan menggabungkan data spasial pada setiap parameter yang sudah ditentukan. Tidak hanya itu, integrasi sistem informasi geografis dan peramalan dengan metoderegresi linier berganda dapatmemprediksi tingkat kerawanan banjir berdasarkan parameter yang ditentukan pada tahun berikutnya. Berdasarkan analisis yang telah dilakukan, daerah di Kota Pontianak yang rawan bencanabanjir tersebar di beberapa kecamatan yaitu Kecamatan Pontianak Timur, Kecamatan Pontianak Kota dan sebagianKecamatan Pontianak Utara.
Kata kunci: Kerawanan Banjir; Regresi Linier Berganda; Sistem Informasi Geografis
Abstract:Abstract: Various specifications and prices for a laptop make potential buyers confused about choosing it. Information technology with its technological developments has produced a system that can provide alternative decisions…
isions for decision-making problems.This study aims to develop a system that can select the best laptop from several alternatives. There are 5 parameters used in determining the priority of alternative laptops. They are hard disk drive, RAM, processor, operating system and price.The alternative of the decision making system also consists of 5 alternatives.The method used in the MultiAttribute Decision Making (MADM) research is a combination of 2 methods. These methods are SAW and TOPSIS methods.The SAW method is used to optimize the parameter weighting process and the specific TOPSIS method to complete the alternative ranking process.This hybrid method can produce a more precise MADM process because it uses two methods, each of which has characteristics in accordance with the process specifications.
Keywords: laptop; multi attribute decision making; SAW; TOPSIS
Abstrak: Spesifikasi dan variasi harga yang beragam dari sebuah laptop membuat calon pembeli menjadi kebingungan dan ragu dalam memutuskan jenis atau tipe laptop mana yang akan dibeli. Teknologi informasi beserta dengan perkembangan teknologinya dapat menghasilkan suatu system untuk membantu memberikan alternative keputusan untuk suatu permasalahan pengambilan keputusan. Pengembangan sistem yang dapat memilih laptop yang tepat dari beberapa alternatif yang ditawarkan merupakan tujuan dari penelitian ini. Ada 5 parameter yang digunakan dalam menentukan prioritas alternatif laptop, yaitu hard disk drive, RAM, prosesor, sistem operasi dan harga. Laptop yang ditawarkan sebagai alternatif juga sebanyak 5 jenis. Metode yang digunakan padaMulti Attribute Decision Making (MADM) adalah kombinasi dari 2 metode, yaitu metode SAW dan TOPSIS. Metode SAW digunakan untuk mengoptimalkan proses pembobotan parameter dan metode TOPSIS spesifik untuk menyelesaikan proses perangkingan alternatif. Metode hybrid ini dapat menghasilkan suatu proses MADM yang lebih tepat karena menggunakan dua metode yang masing-masing mempunyai karakteristik sesuai dengan proses yang dilakukannya.
Kata kunci: laptop; multi-attribute decision making; SAW; TOPSIS
Abstract:Kutai Kartanegara Regency, East Kalimantan Province, has long depended on coal mining and petroleum as its primary economic drivers. This dependence creates structural vulnerability to global commodity price fluctuations…
and long-term sustainability challenges. This article presents a systematic literature review examining tourism as an alternative sector for regional economic transformation in Kutai Kartanegara. Drawing on 15 peer-reviewed studies from 2016–2024, the review synthesizes evidence on: (1) the role of tourism-led growth and its multiplier effects on local economies; (2) community-based tourism (CBT) as an inclusive development model; (3) structural transformation theory as a framework for economic diversification; and (4) the specific potentials and constraints facing tourism development in resource-dependent regions. The review finds that tourism exhibits significant forward and backward economic linkages, stimulates SME growth and creative economy, and can meaningfully reduce reliance on extractive industries. Key barriers include infrastructure gaps, limited human resource capacity, and suboptimal governance coordination. The findings provide a theoretical and empirical foundation for the ongoing field research into tourism's transformative role in Kutai Kartanegara's regional economy.
Abstract:This study examines the Islamic legal status of Valentine's Day celebrations through a hadith based approach and explores how Indonesian Muslims understand the phenomenon. The study addresses the tension between the prohibition…
ibition of tasyabbuh in the hadith “Man tasyabbaha bi qaumin fahuwa minhum” and the growing practice of Valentine's Day celebrations among young Muslims. Using a sequential mixed-methods design, the study combines desk research including analysis of the sanad, matn, and fiqh of hadith from six journal articles and one primary hadith source with an online survey of 47 Indonesian Muslims aged 16–28 selected through purposive and snowball sampling. The textual analysis found that the hadith is hasan (Islamic law) and that the prohibition of tasyabbuh specifically relates to the imitation of religious symbols and rituals, not all forms of cultural practices. The survey findings support this conclusion: most respondents understand the hadith (80.9%), have never actively celebrated Valentine's Day (89.3%), and believe the prohibition applies primarily to religious or symbolic imitation (55.3%). This study concludes that the primary concern among contemporary Indonesian Muslims is not the religious origins of Valentine's Day, but rather the associated practices, particularly khalwat, which risk violating sharia principles.
Abstract:The advancement of digital technology has paved the way for the emergence of various mobile learning applications increasingly used within the context of Islamic education. This phenomenon not only reflects the trend of…
integrating technology into modern learning systems but also raises fundamental questions about how these applications are designed and how far they impact learners’ experiences and learning outcomes. This article presents a systematic review of scholarly studies discussing the use of mobile applications in Islamic studies education. The review focuses on two key aspects: the design principles employed in application development and the learning outcomes achieved following their use. The review involved selecting literature from the past six years using specific inclusion criteria, including content relevance, source credibility, and its connection to mobile learning practices in Islamic education. Analysis reveals that designs considering cultural appropriateness, user interface interactivity, and integration of Islamic values positively influence students' emotional engagement, motivation, and content comprehension. Learning outcomes also extend into affective and spiritual domains, not merely cognitive. These findings serve as an initial foundation for developers and educators to build an adaptive, meaningful, and value-based Islamic mobile learning ecosystem.
Abstract:The Industrial Revolution 4.0 has drastically transformed global industries, introducing advanced technologies such as automation, artificial intelligence, and digitalization into the workplace. This rapid technological…
shift has presented significant challenges for labor laws, which are often designed for traditional work environments. This study explores the implementation of labor law in the context of the Industrial Revolution 4.0, analyzing the challenges faced by both employers and employees in adapting to these new technological advancements. Using a qualitative methodology, this research employs a juridical review of existing labor laws, supported by an in-depth case study examining how these laws are applied in technology-driven industries. The findings indicate that labor laws often lag behind the technological advances, leading to gaps in legal protections for workers and ambiguities in employer obligations. The case study highlights specific instances where current labor regulations fail to address issues related to remote work, job displacement due to automation, and workers' rights in the gig economy. Solutions are proposed to modernize labor laws, ensuring they are adaptable to future technological developments while safeguarding workers' rights. The study concludes that there is an urgent need for legal reforms to balance innovation with fair labor practices in the era of Industry 4.0.
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.
Abstract:This study investigates how capital structure and profitability influence the value of PT Astra Agro Lestari Tbk. It employs a quantitative approach using numerical data, specifically analyzing the company's financial reports…
ports from 2012 to 2021. The findings indicate that capital structure significantly affects the company's value, with a T-test result showing a calculated value of 5.686, which exceeds the t-table value of 1.89458, and a significance level of 0.031 (less than 0.05). Profitability also has a significant impact, with a calculated value of 5.686 surpassing the t-table value of 1.89458 and a significance level of 0.001 (less than 0.05). This suggests that both capital structure and profitability individually affect the company's value. Additionally, when considered together, capital structure and profitability have a combined significant impact on firm value, with a significance level of 0.002 (less than 0.05) and a calculated F-value of 17.413, which is greater than the F-table value of 4.74. This confirms that both factors together significantly influence the company's value