Abstract:This study aims to examine the application of the High-Low method, Scatterplot, and Least Squares in cost analysis, particularly in separating fixed and variable cost behavior. The research uses a library research approach…
ch by collecting and reviewing literature from textbooks, journals, and official publications related to cost estimation and cost behavior modeling. The findings indicate that the High-Low method is simple because it uses only the highest and lowest activity levels, but its accuracy is limited due to reliance on extreme data points. The Scatterplot method provides a visual representation of the relationship between cost and activity, helping identify patterns and potential outliers; however, its results may vary due to subjective judgment in determining the cost line. Meanwhile, the Least Squares method is considered the most accurate because it utilizes all available data to produce the best-fit regression line, although it requires more complex calculations and statistical understanding. Overall, the selection of the most suitable method depends on the objective of the analysis, data availability, and the level of accuracy required
Abstract:Central Java–West Java border communities live in a multicultural environment where Javanese and Sundanese cultures meet, forming distinctive multilingual communication practices. The use of Javanese, Sundanese, and Indonesian…
donesian in everyday life functions not only as a means of communication, but also as a representation of the community's social identity. This study aims to analyze the multilingual communication practices of Central Java–West Java border communities and to explain the role of language in representing community social identity. The study uses a descriptive qualitative approach with a literature review method supported by social-contextual reflection. Data were obtained from various scientific sources discussing multilingual communication, social identity, intercultural communication, bilingualism, and multilingualism. The analysis was carried out through the stages of data reduction, theme categorization, meaning interpretation, and conclusion drawing. The findings show that border communities flexibly use Javanese, Sundanese, and Indonesian according to the context of interaction, social relations, and communication needs. The practices of code switching and code mixing are important parts of daily communication as forms of social and cultural adaptation. In addition, language use functions as a symbol of cultural identity, a means of identity negotiation, and a mechanism of social integration in a multicultural environment. The findings affirm that multilingual communication is a representation of dynamic social identity and reflects the ability of border communities to maintain social harmony amid cultural diversity.
Abstract:This study investigates the rhetorical and discourse functions of repetition in the English translation of Surah Al-Mursalat by M.A.S. Abdel Haleem, focusing on the refrain “Woe on that Day to those who denied the truth.”…
h.” Using a qualitative descriptive method grounded in stylistics and discourse analysis, the study explores how this fixed phrase, repeated ten times across the chapter, operates at multiple linguistic levels. The analysis reveals that the refrain serves three interrelated functions: stylistically, it foregrounds divine warning and creates rhythmic cohesion; structurally, it segments the surah into thematic units and signals discourse boundaries; rhetorically, it intensifies condemnation and engages the reader emotionally through cumulative repetition. Abdel Haleem’s consistent rendering of the refrain retains these functions effectively, unlike other translations that introduce lexical variation. The findings demonstrate that repetition in Qur’anic translation is not merely ornamental but performs essential linguistic and communicative roles. This study contributes to Qur’anic stylistics, translation studies, and discourse analysis by showing that sacred texts, when translated with rhetorical sensitivity, can preserve the stylistic integrity of the original.
Abstract:This study examines how thematic organization contributes to the construction of state power and social positioning in international news discourse. Drawing on Halliday’s Systemic Functional Linguistics, with a specific…
c focus on Theme–Rheme structure, the study analyses a BBC news report published in November 2023 on the Russian Supreme Court’s decision to designate the so-called “international LGBT movement” as an extremist organization. Using a qualitative textual approach, the text is segmented into clauses and analyzed to identify patterns of thematic choice and progression. The findings reveal a consistent foregrounding of institutional actors, such as state authorities and legal bodies, in Theme position when reporting legal actions and policy decisions, while members of the LGBT community and civil society figures are predominantly thematized in clauses expressing reactions, personal experiences, and anticipated consequences. This asymmetric thematic distribution constructs a discourse in which state authority is positioned as the primary agent of action, whereas affected social groups are framed as respondents to institutional power. The study demonstrates that ideological meanings in news discourse may be realized implicitly through grammatical organization rather than explicit evaluative language, and it highlights the value of Theme–Rheme analysis for examining power relations in contemporary international news reporting.
Abstract:On January 27 and 28 2023, Manado City was hit by heavy rain which caused several areas to experience significant flooding. The high intensity of rain during that period reached extreme levels, resulting in the inundation…
n of several areas and submerging hundreds of residents' houses in 22 villages or sub-districts and 7 sub-districts in Manado. In studying this event, this research investigates the factors that influence extreme weather in Manado, observing sea surface temperature data, streamlines, air observations, the Southern Oscillation Index (SOI), and the Indian Ocean Dipole (IOD). The analysis shows that the positive SOI and negative IOD phenomena significantly impact extreme weather in the region. Cumulonimbus (Cb) clouds drove the atmospheric conditions formed on January 27 and 28 2023 and air flows from the Indian Ocean which brought wet air masses into Indonesian territory. High sea surface temperatures, reaching 28-29°C, also play a role in the intensive growth of rain clouds. Based on atmospheric conditions seen from radiosonde observation data, the stability index value shows that unstable conditions trigger heavy rain which causes flooding
Abstract:This research discusses the relationship between Human Rights (HAM) and the implementation of public policies related to narcotics. In a global context, narcotics policies are often a source of controversy due to their impact…
mpact on individual rights. This research evaluates how narcotics policies can affect basic rights such as the rights to life, liberty, health and justice. In some cases, harsh legal crackdowns on narcotics have led to human rights violations, such as arbitrary arrest and detention, as well as the use of force by security forces. On the other hand, some countries have tried alternative approaches, including decriminalization or legalization of narcotics, with the aim of reducing the negative impact on individuals. This research uses a normative approach. The conclusion from this research is that it is important to maintain a balance between efforts to prevent and handle narcotics with protecting individual human rights. Effective implementation of narcotics policies must take into account the basic rights of individuals and seek to reduce negative social impacts. This research underlines the need for a holistic and sustainable approach in dealing with narcotics issues without compromising human rights
Abstract:Kunjungan rawat jalan di Puskesmas mengalami penurunan dari 22.795 kunjungan tahun 2022 menjadi 21.167 tahun 2023, salah satunya dapat disebabkan oleh kualitas pelayanan yang belum memenuhi standar. Penelitian ini bertujuan…
uan mengetahui hubungan kualitas pelayanan dan fasilitas dengan kepuasan pasien rawat jalan di tahun 2025.Penelitian ini menggunakan desain kuantitatif cross sectional. Penelitian ini dilaksanakan pada bulan Maret–Agustus 2025. Sampel 96 responden menggunakan accidental sampling. Pengumpulan data dilakukan pada 16 – 26 Juni 2025 menggunakan kuesioner dengan cara wawancara dianalisis secara univariat dan bivariat memakai uji chi-square. Hasil analisis menunjukkan 53,1% responden tidak puas terhadap pelayanan. Berdasarkan kualitas pelayanan ditemukan persepsi tidak bermutu terhadap kehandalan (80,2%), daya tanggap (70,8%), jaminan (75,0%), empati (75,0%), dan bukti fisik (65,6%). Berdasarkan fasilitas, 56,3% menilai kurang baik. Analisis statistik membuktikan seluruh dimensi kualitas pelayanan dan fasilitas berhubungan signifikan dengan tingkat kepuasan pasien (p-value <0,05). Kualitas pelayanan dan fasilitas berhubungan dengan kepuasan pasien rawat jalan di Puskesmas. Disarankan agar puskesmas meningkatkan kualitas pelayanan dan fasilitas dengan meningkatkan sarana dan prasarana dengan baik serta melakukan monitoring dan evaluasi survey kepuasan pasien.
Abstract: Kepatuhan peserta mandiri BPJS Kesehatan dalam membayar iuran berperan penting dalam menjaga keberlangsungan program Jaminan Kesehatan Nasional. Namun, tingkat kepatuhan masih rendah, termasuk di Wilayah tertentu dengan…
gan 30.111 peserta mandiri pada tahun 2025. Penelitian ini bertujuan mengetahui hubungan antara pendapatan dan persepsi dengan kepatuhan pembayaran iuran pada peserta mandiri BPJS Kesehatan. Penelitian kuantitatif dengan desain cross sectional ini dilaksanakan pada Maret–Agustus 2025 dengan 100 responden yang dipilih melalui purposive sampling. Data dikumpulkan menggunakan kuesioner dengan cara wawancara dianalisis secara univariat serta bivariat menggunakan uji chi-square. Hasil penelitian menunjukkan 53% peserta mandiri BPJS Kesehatan berpendapatan rendah untuk membayar iuran, 32% peserta mandiri memiliki persepsi negatif mengenai pembayaran iuran, 61% peserta mandiri tidak patuh dalam pembayaran iuran BPJS Kesehatan. Hasil uji statistik diperoleh bahwa terdapat hubungan antara pendapatan (p = 0,0001) dan persepsi (p = 0,0001) dengan kepatuhan pembayaran iuran. Kebaruan penelitian ini terletak pada identifikasi pola bahwa ketidakpatuhan peserta mandiri tidak selalu dipengaruhi oleh faktor pendapatan, melainkan juga oleh persepsi terhadap pembayaran iuran dan kondisi tanggungan keluarga. Hasil penelitian ini diharapkan dapat menjadi dasar bagi BPJS Kesehatan dalam merancang strategi edukasi dan dukungan finansial agar peserta mandiri lebih patuh membayar iuran.
Abstract:Kunjungan ibu balita ke Posyandu penting untuk memantau pertumbuhan, perkembangan, status gizi, dan deteksi dini masalah kesehatan anak. Berdasarkan Dinas Kesehatan Kota Padang tahun 2023, cakupan kunjungan balita sebesar…
r 75,6%, capaian terendah di Puskesmas Pauh 62,4%. Data Puskesmas Pauh menunjukkan penimbangan balita hanya 78,69% dari target 85%. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang berhubungan dengan kunjungan ibu yang memiliki balita ke posyandu di Wilayah Kerja Puskesmas Pauh Kota Padang Tahun 2025. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan cross sectional. Penelitian ini dilakukan di wilayah kerja Puskesmas Pauh Kota Padang pada Maret-Agustus 2025. Populasi dalam penelitian ini adalah semua balita di wilayah kerja Puskesmas Pauh yang berjumlah 5.644 balita, jumlah sampel 98 orang dengan teknik accidental sampling. Data dikumpul melalui kuesioner dan dianalisis secara univariat dan bivariat dengan uji statistik mengunakan Chi Square. Hasil penelitian didapatkan 57,1% ibu balita tidak aktif berkunjung dan 42,9% aktif. Sebanyak 27,6% memiliki pengetahuan kurang baik, 56,1% menilai kader tidak berperan, dan 57,2% kelurga tidak mendukung. Terdapat hubungan antara pengetahuan (p=0,003), peran kader (p=0,000), dan dukungan keluarga (p=0,000) dengan kunjungan ibu balita di wilayah kerja puskesmas pauh kota padang tahun 2025. Kesimpulan terdapat hubungan antara tingkat pengetahuan, peran kader, dan dukungan keluarga dengan kunjungan ibu yang memiliki balita ke posyandu.
Abstract:Latar belakang: Kualitas tidur merupakan aspek penting yang berperan dalam menjaga kesehatan mental, terutama pada mahasiswa yang rentan mengalami stres akibat tuntutan akademik dan gaya hidup yang tidak teratur. Tujuan:…
Penelitian ini bertujuan mengetahui hubungan antara kualitas tidur dengan kesehatan mental pada mahasiswa Gen Z Universitas Yatsi Madani angkatan 2021. Metode: Penelitian menggunakan desain kuantitatif dengan metode analitik korelasional dan pendekatan cross-sectional. Teknik: Teknik pengambilan sampel dilakukan secara proportional stratified random sampling dengan jumlah responden sebanyak 168 mahasiswa semester 6. Instrumen: Instrumen yang digunakan adalah Pittsburgh Sleep Quality Index (PSQI) untuk menilai kualitas tidur dan General Health Questionnaire-12 (GHQ-12) untuk mengukur kesehatan mental (sampel dan instrumen). Analisis data dilakukan dengan uji Chi-Square. Hasil: Hasil penelitian menunjukkan bahwa sebagian besar responden memiliki kualitas tidur yang buruk dan ditemukan adanya proporsi mahasiswa dengan kesehatan mental terganggu. Uji statistik memperlihatkan adanya hubungan yang signifikan antara kualitas tidur dengan kesehatan mental mahasiswa (p-value = 0,000; p < 0,05), yang berarti semakin buruk kualitas tidur seseorang, semakin besar risiko terganggunya kesehatan mental. Kesimpulan: Penelitian ini menyimpulkan bahwa terdapat hubungan bermakna antara kualitas tidur dengan kesehatan mental pada mahasiswa Gen Z Universitas Yatsi Madani. Oleh karena itu, mahasiswa diharapkan lebih memperhatikan pola tidur sehat, sementara pihak kampus disarankan untuk memberikan edukasi terkait manajemen stres dan pentingnya tidur berkualitas sebagai upaya mendukung kesejahteraan mental mahasiswa.