Abstract:This study aims to determine the effect of working capital turnover (WCTO) on the level of profitability (ROA) at PT Semen Indonesia (Persero) Tbk. The population in this study is all financial report data of PT. Semen Indonesia…
ndonesia (Persero) Tbk for the 2013-2020 period, while the samples in this study are statements of financial position and profit/loss statements. The documentation technique is the data collection technique used. The data collected was analyzed using financial ratios, simple regression analysis, correlation coefficients and t-test with the SPSS (Statistic Product and Service Solution) 24 For Windows program.
The findings in this study show that working capital turnover (WCTO) and profitability (ROA) have increased quarterly every year as measured by financial ratios. The results of the t-test show that the working capital turnover variable (WCTO) has a positive and significant influence on the level of profitability. The hypothesis in this study is accepted.
Abstract:This study aims to test whether the variables Liquidity (CR), Solvency (DAR), and Profitability (ROA) have an influence on Profit Changes at PT. Indofood Sukses Makmur Tbk. The population in this study is all financial report…
eport data of PT. Indofood Sukses Makmur Tbk for the 2014-2021 period in each quarter, while the samples in this study are statements of financial position and profit/loss reports. The documentation technique is the data collection technique used. The collected data were analyzed using financial ratios which were then entered into the multiple linear regression equation. Based on the results of this analysis, it can be seen that partially the current ratio and debt to assets ratio do not have a significant effect on changes in earnings. These results are inconsistent with (H1) and (H2) which say the current ratio and debt to asset ratio partially have an influence on changes in earnings. It is also known that partially the return on assets has a significant effect on changes in earnings. These results are in accordance with (H3) which says return on assets has an influence on changes in earnings. From the results of this analysis it can also be seen that simultaneously the current ratio, debt to assets ratio, and return on assets do not have a significant effect on changes in earnings. This result is inconsistent with (H4) which states that the current ratio, debt to asset ratio, and return on assets simultaneously have an influence on changes in earnings.
Abstract:Komisi Informasi Provinsi Jambi masih menggunakan proses pendaftaran sengketa informasi publik secara manual sehingga menyebabkan keterlambatan pelayanan, risiko kehilangan berkas, dan kesulitan dalam pengelolaan data. Penelitian…
enelitian ini bertujuan merancang Sistem Informasi Pendaftaran Sengketa Informasi Berbasis Website untuk mempermudah masyarakat dalam mengajukan permohonan sengketa secara daring. Metode pengembangan yang digunakan adalah Waterfall yang meliputi analisis kebutuhan, perancangan, implementasi, dan pengujian. Sistem dirancang menggunakan PHP, MySQL, dan pemodelan UML. Hasil penelitian menunjukkan bahwa sistem mampu mempermudah proses pendaftaran, pengelolaan data, serta pemantauan status permohonan secara lebih efektif dan efisien.
The Information Commission of Jambi Province still uses a manual public information dispute registration process, resulting in service delays, risk of document loss, and difficulties in data management. This study aims to design a web-based information dispute registration system to facilitate online application submissions. The system was developed using the Waterfall method, which includes requirements analysis, design, implementation, and testing stages. The application was designed using PHP, MySQL, and UML modeling. The results show that the system simplifies the registration process, data management, and application status monitoring more effectively and efficiently.
Abstract:This study aims to develop Topworksheet as students descriptive reading worksheet at SMP Negeri 21 Medan. Data consisted of an analysis of students' needs, interests, and challenges in using Topworksheet as descriptive reading…
eading worksheet, sourced from 20 ninth-grade students at SMP Negeri 21 Medan. Techniques for collecting data included distributing questionnaires, conducting interviews, and documentation. Instruments used were interview sheets, printed documents, and questionnaires. This study involved six key stages of Borg and Gall method, which included: gathering data and information, analyzing the data, designing the product, expert validation, revising and finalizing the product. The result of gathering and analyzing data showed that students had low interest in descriptive reading text due to monotonous and unvaried worksheets. This data identified students’ necessity (85%), lacks (55%) and wants (65%) for an interactive worksheet, engaging worksheet to develop reading understanding. The material designing and revising stage resulted in the Topworksheet Web, which consists of interactive descriptive reading practices, utilizing Canva-based visualization and educational games, including a glossary and word search. The expert validation involved a lecturer and a teacher, was 87.2%, and 98.4%, achieving an "Excellent" category. Based on the high validation scores from the experts, it can be concluded that the final product, the Topworksheet Web, is a highly appropriate and effective students' descriptive reading worksheet tailored to the specific needs of students at SMP Negeri 21 Medan.
Abstract:This study aims to analyze public policy evaluation and environmental governance issues surrounding the Rempang Eco City Project in Indonesia, particularly following its exclusion from the National Strategic Project agenda.…
da. The research employs a qualitative approach using a case study method and systematic literature review from government regulations, scientific journals, environmental organization reports, official investigations, and national media coverage related to Rempang Island. Data were analyzed using public policy and environmental mitigation perspectives. The findings indicate that the Rempang Eco City policy generated serious social conflicts, ecological threats, and legal uncertainty due to weak community participation during the policy formulation process. From an environmental mitigation perspective, the industrialization of Rempang Island has the potential to trigger coastal ecosystem destruction, air and water pollution, coastal abrasion, loss of fishermen’s livelihoods, and prolonged social conflict. The government’s recent decision to remove Rempang Eco City from the National Strategic Project list is considered an important corrective policy. However, unresolved legal and environmental governance issues remain. Policy evaluation based on effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness demonstrates that the Rempang Eco City policy failed to fulfill the principles of sustainable development and good governance.
Abstract:This study aims to analyze the evaluation of public policy and environmental disaster mitigation predictions regarding the cancellation of the strategic glass industry development in Rempang Island. The study employed a…
qualitative approach with a case study design and data collection through systematic literature review. Data analysis was conducted using the interactive model of Miles, Huberman & Saldana (2014). The results show that the Rempang Eco City National Strategic Project (NSP) failed comprehensively due to a procedurally flawed and non-participatory formulation process. Economic valuation research by Trend Asia et al. (2025) found that the average household income of Rempang residents reached IDR 32.77 million per household per month, far exceeding the government’s claim of IDR 3 million, while potential environmental losses reached IDR 109 million per household per month. Based on Dunn’s (2003) six policy evaluation criteria, this policy proved to be ineffective, inefficient, inadequate, inequitable, unresponsive, and inappropriate. President Prabowo Subianto’s decision to exclude Rempang Eco City from the NSP list through Presidential Regulation No. 12 of 2025 was the right step, yet still requires more decisive regulation to provide legal certainty for affected communities.
Abstract:The development of a glass manufacturing plant within the Rempang Eco City project on Rempang Island, Riau Islands Province, represents the Indonesian government's strategy to promote investment and accelerate economic growth…
rowth through the National Strategic Project (PSN) framework. Despite its potential to increase investment, create employment opportunities, and strengthen industrial competitiveness, the project has generated social conflict and environmental concerns. This study aims to analyze the policy rationale underlying the Rempang–Galang glass factory development, examine its implications for social and environmental justice, and evaluate the policy using William N. Dunn’s policy evaluation model. This research employs a qualitative case study approach. Data were collected through a systematic literature review of policy documents, reports from government institutions and civil society organizations, and relevant academic publications. The data were analyzed using content analysis based on the theoretical frameworks of social justice, environmental justice, and public policy evaluation. The findings reveal that the Rempang–Galang development policy is primarily driven by economic growth and investment-oriented objectives. Its implementation has led to an unequal distribution of development benefits and burdens, reflected in the risks of community relocation, loss of living space, pressure on coastal ecosystems, and the emergence of agrarian conflicts. Evaluation based on Dunn’s criteria indicates persistent challenges related to equity, responsiveness, adequacy, and appropriateness. The study concludes that a more participatory, equitable, and sustainable development approach is required through stronger protection of local community rights, inclusive environmental governance, and a fairer distribution of development benefits.
Abstract:This study examines the effectiveness of in absentia judgments in the recovery of assets from corruption crimes based on Article 38 of the Law on the Eradication of Corruption Crimes. The background of this study is based…
d on the phenomenon of many corruption defendants who are absent from trial, so that the judicial process continues through the in absentia mechanism. However, the effectiveness of such judgments in supporting the recovery of state financial losses remains a problem, especially in the aspects of execution and the return of assets resulting from corruption crimes. This study uses a normative legal method (normative juridical) with a statutory approach and a conceptual approach. The results of the study indicate that normatively, Article 38 of the Anti-Corruption Law provides a valid legal basis for courts to render judgments without the presence of the defendant. However, the effectiveness of such judgments in asset recovery is still not optimal because there are obstacles such as difficulties in tracing assets, transfer of asset ownership, limited coordination among law enforcement institutions, and weak asset tracing mechanisms. In addition, there are also juridical obstacles in the form of the lack of comprehensive technical regulations regarding the execution of assets in in absentia cases. Therefore, strengthening regulations and increasing synergy among law enforcement officers are required so that the objective of recovering state losses can be achieved effectively.
Abstract:This study synthesized Ni-doped ZnO (Ni0.05Zn0.95O) and TiO2 (Ni0.05Ti0.95O2) via immersion-assisted coprecipitation for hydrogen production. UV-Vis confirmed bandgap reduction to 2.87 eV (ZnO) and 2.82 eV (TiO2), enabling…
ng visible light activity. XRD and SEM verified Ni incorporation and a significant reduction in crystal size (to 21 nm). To mitigate rapid particle sedimentation (25 min), sodium silicate was applied as a dispersant, successfully extending suspension stability to 4 hours. Notably, this chemical stabilization maintained a lower reactor temperature (49°C) compared to mechanical stirring (52°C), preventing efficiency loss due to thermal effects. Ni0.05Zn0.95O exhibited the highest photocatalytic activity, attributed to its superior Ni atomic composition. This research demonstrates that combining Ni-doping with chemical dispersion effectively optimizes both the electronic and physical properties of photocatalysts for enhanced hydrogen harvesting.
Abstract:The beauty service industry has experienced rapid growth in recent years, particularly in specialized services such as nail art. In a highly competitive market, service quality and consumer satisfaction are considered critical…
itical factors influencing purchase decisions. This study aims to analyze the influence of service quality and consumer satisfaction on consumer purchase decisions at Glosse Nail Studio.
This research employs a quantitative approach using a survey method. Data were collected from customers of Glosse Nail Studio through structured questionnaires. Service quality is measured using dimensions adapted from SERVQUAL, including tangibles, reliability, responsiveness, assurance, and empathy. Consumer satisfaction is measured based on customers’ overall evaluation of service performance, while purchase decision is assessed through indicators reflecting consumer intention and actual buying behavior. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, including validity and reliability tests, classical assumption tests, t-tests, F-tests, and coefficient of determination (R²).
The results indicate that service quality has a positive and significant effect on consumer purchase decisions. Furthermore, consumer satisfaction also significantly influences purchase decisions. Simultaneously, service quality and consumer satisfaction significantly affect purchase decisions, indicating that higher perceived service performance leads to greater customer satisfaction and ultimately strengthens purchasing decisions.