Abstract:Unmet Need dalam program Keluarga Berencana (KB) adalah kondisi Dimana pasangan usia subur memiliki keinginan untuk menunda atau menghentikan kehamilan, namun tidak menggunakan metode kontrasepsi. Berdasarkan data Badan…
Kependudukan dan Keluarga Berencana Nasional (BKKBN) Kota Batam tahun 2024, terdapat 202.403 pasangan usia subur (PUS). Tiga kecamatan dengan angka unmet need tertinggi adalah Batu Aji sebesar 16,66%, Nongsa sebesar 13,88%, dan Batam Kota sebesar 9,23%. Secara khusus, wilayah kerja Puskesmas Tanjung Uncang menempati posisi tertinggi dengan prevalensi 21,20%, disusul Puskesmas Batu Aji sebesar 14,43%. Tingginya angka tersebut menegaskan perlunya intervensi tepat sasaran, salah satunya melalui pemberian Komunikasi, Informasi, dan Edukasi (KIE) KB. Penelitian ini bertujuan mengetahui pengaruh KIE terhadap perubahan perilaku ibu dengan kejadian unmet need. Penelitian menggunakan desain quasi eksperimen dengan two-group pretest posttest control group, melibatkan 32 responden. Responden dibagi menjadi kelompok intervensi (mendapatkan KIE dan booklet) serta kelompok kontrol (hanya mendapatkan booklet). Teknik sampling yang digunakan adalah purposive sampling. Analisis data dilakukan dengan uji Wilcoxon Signed Rank Test karena data tidak berdistribusi normal. Hasil penelitian menunjukkan adanya perubahan perilaku signifikan pada kelompok intervensi, berupa peningkatan pengetahuan serta partisipasi dalam penggunaan kontrasepsi. Kesimpulannya, pemberian KIE terbukti efektif dalam meningkatkan pemahaman sekaligus mengubah perilaku ibu, sehingga berpotensi menurunkan angka unmet need di wilayah kerja Puskesmas Tanjung Uncang Kota Batam.
Abstract:Artificial intelligence (AI) integration in language education offers new opportunities to address challenges in English as a Foreign Language (EFL) contexts. This study examines the effectiveness of Copilot in enhancing…
academic English literacy among Indonesian undergraduates. Using a quantitative quasi-experimental design with a pre-test and post-test control group, 60 students were divided into experimental and control groups. Instruments included comprehension tests, learner autonomy questionnaires, and rubric-based writing assessments. Results showed significant improvements in the experimental group. Academic text comprehension increased, particularly in vocabulary mastery (+12%), rhetorical structures (+15%), and recognition of formal registers (+10%). Copilot usage positively predicted learner autonomy, with gains in goal-setting (+14%), strategy selection (+11%), and self-evaluation (+13%). Writing performance also improved, especially in coherence (+13%), argumentation (+16%), and adherence to conventions (+12%). The findings confirm Copilot’s role as both corrective aid and developmental partner, fostering academic literacy and learner autonomy. Implications suggest integrating AI tools into EFL curricula to strengthen academic discourse and independent learning.
Abstract:Traditional performing arts along the northern coast of Java often place female performers at the complex intersection of spiritual sacredness, patriarchal control, and modern economic commodification. This study aims to…
analyze the social realities, gender power dynamics, and cultural transformations represented in Ahmad Tohari's novel Ronggeng Dukuh Paruk (RDP) in direct comparison with the empirical practices of Donbret and Sintren arts in Eretan, Indramayu. Utilizing a sociology of literature framework combined with feminist culture and political economy theories, this research investigates the persistence of animistic beliefs, mechanisms of patriarchal hegemony, and the erosion of sacredness due to commercialization. Data were collected through textual hermeneutics, in-depth ethnographic field observations, interviews with local cultural custodians, and socio-structural analytical methods. The findings reveal that while both the literary text and the living traditions share an ancestral lineage in animistic rituals where the female body functions as a sacred medium for ancestral spirits (indang), contemporary socio-economic pressures have significantly altered these structures. The sacred status of female performers is systematically degraded into an object of eroticism, saweran transactions, and male control. This paper emphasizes the vulnerability of traditional female-centered performing arts amidst societal transformation and commercialization.
Abstract:Steamed sponge cake (bolu kukus) is a widely consumed traditional snack in Indonesia; however, its reliance on refined wheat flour limits its micronutrient and dietary fiber density. Incorporating composite flours from indigenous…
ndigenous crops, such as tropical pumpkin (Cucurbita moschata) and green pea (Vigna radiata L.), offers a promising strategy for nutritional fortification and dietary diversification. This study aimed to evaluate the proximate composition, sensory acceptability, statistical differences, and production cost feasibility of steamed sponge cakes formulated with varying proportions of pumpkin and green pea flours as partial replacements for refined wheat flour. An experimental design was applied using three formulations: AF09 (Control: 100% wheat flour), BW91 (10% pumpkin flour, 20% green pea flour), and CB88 (15% pumpkin flour, 15% green pea flour). Proximate testing measured moisture, ash, protein, fat, crude fiber, and total carbohydrates (by difference). Sensory acceptance (color, aroma, taste, and texture) was evaluated by 50 semi-trained panelists using a hedonic scale. Data were analyzed non-parametrically using Kolmogorov-Smirnov, Kruskal-Wallis, and post-hoc Mann-Whitney tests. All formulations complied with the Indonesian National Standard (SNI 01-3840-1995) for moisture (31.69%–33.74%), total ash (0.66%–1.05%), crude protein (5.80%–6.65%), and crude fat (1.64%–2.82%). Formula CB88 achieved the highest crude fiber content (0.69%) and lower total energy density (269.88 kcal/100 g). Kruskal-Wallis testing indicated statistically significant differences (p<0.05) among formulations for color, taste, and texture, while aroma exhibited no significant variation (p=0.672). Formula CB88 emerged as the optimal treatment, receiving superior sensory acceptance ratings for color (90% liked) and crumb softness (88% liked) driven by natural β-carotene and pectin-moisture gelation. Production cost analysis demonstrated high economic feasibility for CB88 at IDR 3,374 per 55 g serving. Partial substitution with 15% pumpkin flour and 15% green pea flour (Formula CB88) yields a nutrient-dense, fiber-enriched, and cost-effective functional snack suitable for targeted school nutrition and dietary diversification programs.
Abstract:Digital transformation has changed accounting from a transaction-recording function into a data-driven, technology-enabled, and strategic business process. This study aims to examine how digital transformation reshapes accounting…
ccounting practices in Indonesian companies, particularly in financial reporting, management accounting, auditing, internal control, and accountant competencies. The study applies an interpretive qualitative approach through document-based case synthesis and thematic analysis of thirty-five recent national and international studies published within the last five years. The analysis identifies five major themes: automation of routine accounting activities, cloud-based accounting information systems and enterprise resource planning integration, artificial intelligence and robotic process automation in accounting and auditing, the transformation of accountants into digital analysts and business advisors, and governance challenges related to data quality, ethics, cybersecurity, and internal control. The findings indicate that Indonesian companies benefit from digital accounting through faster reporting, improved information quality, more efficient operations, and better decision-making. Nevertheless, the transformation is constrained by uneven digital literacy, limited readiness of accounting human resources, resistance to system change, weak data governance, and the need for stronger ethical safeguards. This study contributes to accounting literature by providing a qualitative synthesis of digital transformation in Indonesian corporate accounting practices and by offering practical implications for companies, accountants, auditors, and accounting education institutions.
Abstract:Household food security remains a critical challenge for many millennial families, particularly in urban areas where rising food prices, unstable household income, and changing consumption patterns increase financial vulnerability.…
nerability. While previous studies have primarily emphasized economic factors, limited attention has been given to the combined roles of financial literacy and self-control in strengthening household food security. This study aims to examine the effects of financial literacy and self-control on household food security among millennial families in Mattoangin Village, Makassar City. A quantitative research design was employed using a survey of 180 millennial households selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that financial literacy has a positive and significant effect on household food security by improving financial planning and resource allocation. Self-control also exerts a significant positive influence by promoting disciplined spending behavior and reducing impulsive consumption. Furthermore, financial literacy and self-control jointly explain a substantial proportion of household food security. These findings highlight that both financial knowledge and behavioral discipline are essential for enhancing household resilience. The study recommends strengthening community-based financial education and behavioral intervention programs to promote sustainable household food security among urban millennial families.
Abstract:This study aims to analyze the influence of Environmental (E), Social (S), and Governance (G) on corporate financial performance as measured by Return on Assets (ROA) and Return on Invested Capital (ROIC) in companies listed…
sted on the LQ45 index of the Indonesia Stock Exchange for the 2023-2025 period, with Company Size (SIZE) as a control variable. The study uses a quantitative method with secondary data obtained from annual reports and corporate sustainability reports. The sample was determined using a purposive sampling technique, resulting in 45 observations included in the LQ45 for the 2023-2025 period. Data analysis was performed using panel data regression with the help of EViews 13 software. The results show that Environmental has a positive and significant effect on ROA and ROIC, while Governance also has a positive and significant effect on both indicators. Conversely, Social does not have a significant effect on ROA or ROIC. The coefficient of determination value indicates that the model is able to explain variations in ROA by 29.7% and ROIC by 32.3%. These findings indicate that environmental practices and corporate governance play an important role in improving financial performance, while the implementation of social aspects has not had a significant impact during the study period.
Abstract:This study analyzes the dividend policy of PT Telkom Indonesia (Persero) Tbk (TLKM) during the 2020–2025 period using a quantitative descriptive approach and a longitudinal case study based on secondary data from audited…
ed financial reports. The variables analyzed include Dividend Per Share (DPS), Earnings Per Share (EPS), Dividend Payout Ratio (DPR), Dividend Yield, and Free Cash Flow (FCF), with trend analysis using the Compound Annual Growth Rate (CAGR). The results show that DPS grows 6.05% per year, higher than EPS of 1.87%, resulting in DPR increasing from 80.00% to 93.95% in 2024. Nevertheless, strong and stable operating cash flow ensures that dividends remain supported by FCF, so there is no indication of financial distress. However, the increasing FCF-to-dividend ratio indicates the company's increasingly limited reinvestment space. The decline in net profit of 20.48% in 2025 also increases the risk of dividend policy sustainability. Furthermore, the increase in dividend yield was more influenced by stock price declines than dividend growth. This finding suggests that SOE dividend stability reflects not only fundamental performance but also institutional pressure from the government as the controlling shareholder, supporting the relevance of Agency Theory and Catering Theory in explaining dividend policy of state-owned enterprises in emerging markets
Abstract:This study aims to analyze village financial performance based on effectiveness, efficiency, and growth ratios in Tebing Batu Village, Sambas Regency, during the 2019–2023 period. This study employed a quantitative descriptive…
criptive method using secondary data obtained through documentation, including village revenue targets, revenue realization, expenditure budgets, expenditure realization, and financing budget data. The data were analyzed using effectiveness, efficiency, and growth ratio calculations to assess the achievement of revenue targets, the control of village expenditure, and the development of village financial performance over time. The results show that the effectiveness ratio was 60.71% in 2019, categorized as less effective, but improved to 100.25% in 2020 and 100.02% in 2022, both categorized as very effective. In 2021 and 2023, the effectiveness ratios were 99.99% and 99.74%, respectively, categorized as effective. The efficiency ratio remained in the very efficient category throughout 2019–2023, with values ranging from 39.14% to 51.16%. Meanwhile, revenue growth fluctuated, increasing by 57.86% in 2020, declining in 2021 and 2022, and rising again by 1.71% in 2023. These findings imply that Tebing Batu Village needs to maintain budget efficiency while strengthening revenue planning to achieve more stable financial growth.
Abstract:This study aims to analyze the compliance of regional fixed asset management at the Regional Finance and Asset Agency of South Sulawesi Province with the provisions of Minister of Home Affairs Regulation No. 19 of 2016,…
with a focus on motorized two-wheeled vehicles. The research method used is qualitative descriptive, with data collection techniques involving interviews and documentation. The data used consists of primary data from the interviews as well as secondary data in the form of asset management documents and related reports. The results of the study indicate that asset management has generally been carried out in accordance with applicable regulations and covers all stages of management. However, there are still challenges regarding supervision, reporting, and asset user compliance, as well as relatively complex administrative procedures. Therefore, it is necessary to optimize controls and streamline procedures to improve accountability in asset management