Abstract:The Fifth Industrial Revolution (Industry 5.0) presents both challenges and opportunities for global economic development, where advanced technologies such as Artificial Intelligence (AI), big data, and the Internet of Things…
hings (IoT) are transforming industries and societies. The main challenges include the lack of human capital preparedness to quickly adapt to technological advancements and the low level of environmental awareness in many industrial sectors. Economic growth that focuses excessively on natural resource exploitation exacerbates environmental degradation and climate change. Therefore, collaboration between human resources, technology, and environmental consciousness is essential to achieving sustainable and inclusive development.
This study aims to identify gaps in human resource readiness, technological utilization, and environmental awareness and to propose economic development strategies for the industry 5.0 era that address these challenges. The research method employed is a literature review, analyzing various academic papers, reports, and secondary data from scientific journals, government reports, and industry-related articles. The findings show that technology serves as a primary driver of innovation, but human-technology collaboration is crucial for creating sustainable value. Additionally, the rising environmental awareness offers opportunities for industries to shift towards more eco-friendly business models, such as the circular economy and renewable energy. Collaboration between governments, the private sector, academia, and civil society is needed to realize inclusive and sustainable development in this era.
Abstract:This research was conducted at CV. XYZ using primary and secondary data obtained from the company and focused on accounting treatment, especially fixed asset accounting.The goal to be achieved in this final project is to…
determine the treatment of fixed assets based on PSAK No. 16 on CV. XYZ. The type of data used is primary data and secondary data. The data collection method used consisted of interview and documentation methods. Primary data used in the form of interviews. While the secondary data used are the financial statements of CV. XYZ in 2017 and a list of fixed assets of CV. XYZ in 2017. The data analysis method used is descriptive qualitative analysis. The results of the preparation of the final project show that the accounting treatment of fixed assets at CV. XYZ is in accordance with PSAK No. 16. CV. XYZ continues to be guided by PSAK No. 16 regarding fixed assets and continues to follow developments so that the financial statements produced remain reliable with accounting guidelines generally accepted.
Keywords: Treatment of Fixed Assets, PSAK No. 16
Abstract:Knowing the economic condition of society is important to measure the success of a country's economic development. Per capita income, as the average income received by the population, is an indicator of economic welfare.…
The relationship between per capita income, economic growth, and inflation reflects societal well-being. This study analyzes the impact of per capita income and inflation on economic growth in Indonesia from 1998 to 2023. The aim is to determine the effect of per capita income and inflation on economic growth, both partially and simultaneously. The results of multiple linear regression analysis show that per capita income and inflation significantly affect economic growth. Per capita income has a positive impact, while inflation significantly influences economic growth. This study recommends economic policies that consider the effects of per capita income and inflation to promote sustainable economic growth. The research uses a quantitative method with multiple linear regression analysis, using secondary data from BPS and the World Bank. The variables studied are economic growth (dependent variable), per capita income (independent variable X1), and inflation (independent variable X2). Data were collected from documents and annual reports, with validity from official sources and reliability tested over 26 years. Data analysis shows that independent variables affect the dependent variable by 50.9%. The results indicate that per capita income and inflation significantly influence Indonesia's economic growth. Economic policies should consider these two factors to achieve sustainable economic growth.
Abstract:Effective and efficient financial decision-making is a crucial element in the success of organizations in today's digital era. This study aims to explore how the utilization of information technology in management information…
ation systems (MIS) influences the financial decision-making process within an organization. Researchers analyzed how the integration of information technology in MIS helps financial managers in collecting, managing, and analyzing financial information to support timely and accurate decision-making. This study employed a qualitative descriptive method using secondary data sources collected through a literature review and document analysis. The findings indicate that the application of information technology in MIS has had a positive impact on the financial decision-making process, including increased data accessibility, faster and more accurate analysis, and a better understanding of the organization's financial conditions. The practical implications of these findings include the importance of investing in adequate information technology infrastructure and developing competent human resources in managing management information systems. This study provides significant contributions to our understanding of the role of information technology in enhancing the quality of financial decision-making in a rapidly changing and increasingly complex business environment
Abstract:This research aims to uncover the problems of Integrated Services (PATENT) in the Winongan District Office, Pasuruan Regency with a MANUAL queuing system. From some information gathered from people queuing, services using…
g a manual queuing system are less effective and efficient. So, to meet the needs of good community service, District Offices need to innovate a DIGITAL queuing system. Integrated Service (PATENT) problems at the Winongan District Office, Pasuruan Regency with a MANUAL queuing system. From some information gathered from people queuing, services using a manual queuing system are less effective and efficient. So, to meet the needs of good community service, District Office Agencies need to innovate a DIGITAL queuing system. Innovation is a shift from traditional management principles, processes and practices or a shift from old organizational forms to modern management. Government services to the community, known as public services, are a very strategic issue because of the interaction between the government and the community. This research uses a qualitative descriptive approach to determine public service innovation. The data used are primary data and secondary data. Data collection techniques were carried out using observation, interviews and documentation. The research results show that public service innovation with a digital queuing system is a conceptual innovation which gives rise to new paradigms, ideas, thinking and breakthroughs. Meanwhile, delivery innovation includes new ways or ways of solving problems, providing services or interacting with clients for the purpose of providing special services to customers.
Abstract:Abstract This research aims to determine the effect of company size, audit tenure, audit fees, company size and financial performance on audit quality. The method used is associative with a quantitative approach. The type…
ype of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (BEI) for the period 2018 - 2022. Samples were collected using the purposive sampling method. The amount of data observed was 92 companies, resulting in 46 companies or 230 observation data. Data were processed using the Eviews 10 Statistical Program to test hypotheses using logistic regression analysis. The results reveal that KAP size, audit tenure, audit fee, company size, and financial performance simultaneously influence audit quality, then the results of the t statistical test show that audit fees and company size have a positive effect on audit quality, but KAP size, audit tenure and financial performance have no effect on audit quality.
Abstract:This research examines the role of youth in supporting e-government in the era of digital-based government 5.0, highlighting how the younger generation can be the main agent in the digital transformation of government. In…
n this context, youth not only act as users of technology, but also as developers of innovations that support the efficiency, transparency, and responsiveness of public services. Secondary data collected through document searches of literature, journal articles, government reports, and other official documents form the basis of this research analysis. The descriptive-analytical qualitative method is used to describe and criticise various aspects of the role of youth in e-government. Case studies such as "LAPOR!" and "Qlue," as well as hackathon initiatives, show how youth directly contribute to the development of digital solutions. In addition, their participation in e-participation platforms such as "Musrenbang Online" shows active engagement in technology-based decision-making processes. Youth also play a role in digital literacy campaigns, helping less tech-savvy communities to utilise e-government services. Involvement in advocacy and research further underlines the potential of youth as a source of innovative ideas and solutions. The results of this study confirm that the contribution of youth in supporting e-government is significant and covers various aspects, from technology development, participation in policy processes, to education and advocacy. Thus, youth are the main key in accelerating the digital transformation of government, ensuring that technology can be maximally utilised to improve the quality of public services and meet the needs of society in the digital era 5.0.
Keywords: Youth, E-Government, Digital 5.0, Digital Transformation
Abstract:This study is motivated by changes in the education system due to the COVID-19 pandemic, which have led to the implementation of Limited Face-to-Face Learning (Pembelajaran Tatap Muka Terbatas/PTMT) in schools, thereby requiring…
equiring more adaptive and effective classroom management at SMAN 6 Sinjai. The research problem is how teachers’ classroom management strategies are implemented and the extent of their effectiveness in supporting the learning process under conditions of limited time, interaction, and facilities. This study aims to analyze the effectiveness of classroom management during PTMT using a descriptive qualitative approach through observation, interviews, and documentation. The findings indicate that classroom management is categorized as highly effective, with 85% of learning activities implemented as planned, 88% of teachers applying active learning strategies, and 90% of classroom arrangements complying with health protocols, resulting in a 40% reduction in classroom disturbances. Furthermore, 78% of students reported greater comfort in a conducive learning environment, while the utilization of sanitation facilities consistently reached 95%. Although 82% of teachers experienced an increased workload, learning stability was maintained through adaptive strategies and collaboration. The study concludes that the effectiveness of classroom management is determined by the integration of instructional planning, environmental management, and students’ psychosocial adaptation. The novelty of this study lies in the concept of crisis-based adaptive classroom management that simultaneously integrates pedagogical, health, and character-building dimensions, while emphasizing teachers’ dual roles as facilitators and risk managers in the PTMT context. These findings are expected to serve as a reference for developing classroom management practices in secondary schools during crisis and educational transition situations, as well as strengthening more responsive, flexible, and sustainable learning policies aimed at improving student learning outcomes in the current Indonesian educational context.
Abstract:Social Studies is often perceived by students as a less engaging subject, partly due to the dominance of lecture-based teaching methods that offer minimal contextual learning experiences. The low level of active student…
participation in the learning process impacts their conceptual understanding and critical thinking skills. This study aims to evaluate the effectiveness of the Contextual Teaching and Learning (CTL) strategy in improving students’ conceptual understanding in Social Studies through a literature review of various recent research findings and scholarly publications. CTL, as a learning approach that emphasizes the connection between subject matter and students’ real-life contexts, is believed to address these pedagogical challenges. Analysis of the literature sources shows that the consistent implementation of CTL positively contributes to enhancing student engagement, learning outcomes, and the development of critical and analytical thinking skills. Learning that is linked to concrete social experiences encourages students to actively construct meaning, understand interconceptual relationships, and apply knowledge meaningfully in daily life. The conclusion of this review affirms that the CTL strategy is effective in creating a more interactive, meaningful, and deeply comprehensible Social Studies learning process. The novelty of this research lies in its comprehensive synthesis of previous findings, demonstrating that CTL is not only relevant as an innovative teaching method but also holds potential as a systematic approach to pedagogical transformation in Social Studies education at the elementary and secondary levels.
Abstract:Antimicrobial resistance has driven the urgent need to develop new antibacterial candidates with favorable efficacy, pharmacokinetic properties, and safety profiles. Aaptamine derivatives, secondary metabolites isolated…
from marine sponges of the genus Aaptos, have demonstrated potential as drug candidates; however, studies evaluating their drug-likeness, Absorption, Distribution, Metabolism, and Excretion (ADME) properties, and toxicity profiles remain limited. This study aimed to prioritize aaptamine, demethyl(oxy)aaptamine, and isoaaptamine as potential antibacterial candidates through SwissADME and ProTox-II analyses using an in silico approach. The results demonstrated that all three compounds satisfied the Lipinski's Rule of Five criteria for drug-likeness, exhibited high gastrointestinal absorption, and achieved a bioavailability score of 0.55. All compounds were predicted to belong to toxicity class 4, with predicted LD₅₀ values of 1300 mg/kg for aaptamine, 500 mg/kg for demethyl(oxy)aaptamine, and 1350 mg/kg for isoaaptamine, while none showed hepatotoxic or cytotoxic properties. The integrated analysis indicated that isoaaptamine exhibited the most balanced drug-likeness, ADME profile, and safety characteristics, making it the highest-priority antibacterial candidate. This study concludes that the integration of SwissADME and ProTox-II provides an effective preliminary approach for screening marine natural product-derived drug candidates. The novelty of this study lies in the integrated application of drug-likeness, ADME, and toxicity analyses to systematically prioritize three aaptamine derivatives, thereby providing a more comprehensive lead compound selection strategy for antibacterial drug discovery.