Abstract:Tujuan dilakukannya investigasi ini adalah guna menguji seberapa besar dampak Tingkat Hutang serta Struktur Modal dalam menentukan Profitabilitas pada entitas subsektor perkebunan yang melantai di BEI dalam rentang waktu…
2019 hingga 2024, baik melalui tinjauan terpisah maupun gabungan. Prosedur kuantitatif diaplikasikan melalui pemanfaatan teknik analisis regresi data panel yang dieksekusi dengan perangkat lunak EViews 13, di mana pemilihan spesifikasi model yang paling tepat ditentukan berdasarkan rangkaian prosedur uji Chow, uji Hausman, dan uji Lagrange Multiplier, kemudian validasi dugaan dilakukan melalui uji t, uji F, dan koefisien determinasi. Berdasarkan temuan data, ditemukan bahwa Tingkat Hutang memiliki kaitan yang signifikan terhadap Profitabilitas secara individual dengan nilai t hitung 2.050214 melampaui ambang t tabel 1.69236 serta probabilitas 0.0013 di bawah 0.05 sehingga Ha1 dinyatakan valid. Sebaliknya, variabel Struktur Modal tidak memberikan kontribusi nyata terhadap Profitabilitas dikarenakan perolehan t hitung 0.065961 yang berada di bawah t tabel 1.69236 dengan tingkat signifikansi 0.9478 melampaui 0.05 yang menyebabkan Ha2 harus digugurkan. Penyelidikan secara kolektif membuktikan adanya pengaruh signifikan Tingkat Hutang dan Struktur Modal terhadap Profitabilitas, yang dibuktikan dengan nilai F hitung 4.189942 melampaui F tabel 2.89 dan tingkat signifikansi 0.023903 di bawah 0.05 sehingga Ha3 diterima. Angka Adjusted R2 sebesar 0.654178 memberikan gambaran bahwa 65% fluktuasi Profitabilitas bersumber dari Tingkat Hutang dan Struktur Modal, sementara 35% sisanya merupakan kontribusi dari variabel di luar ruang lingkup model ini.
Abstract:This research aims to assess the content validity of the instrument used to measure Technological Pedagogical Content Knowledge (TPACK) in prospective chemistry teachers. The evaluation encompasses a thorough analysis of…
the instrument's alignment with the knowledge domains being measured, ensuring that the instrument covers key aspects of TPACK that are relevant to the context of teaching chemistry. Content validity reflects the representation and relevance of a set of items used to measure a concept carried out through rational analysis of the contents of the test through an expert panel assessment. This validity refers to the accuracy of the measurement based on the contents of the instrument to ensure that the scale of the items used has fulfilled the entire concept of the item or the suitability of the item. The instrument used in this study was assessed by nine validators consisting of two chemistry education experts and seven chemistry teachers. The assessment is done by determining the appropriateness or relevance of the test contents to be used through rational analysis by a competent panel or through expert judgment. The instrument validations in this study were 20 multiple choice questions. The assessment is done by giving a score of 1-4 on each item. This research is a quantitative descriptive study using Rasch model analysis. The analysis showed that the exact agreement was 71.4% and the expected agreement was 73.8%. Based on measurements showing relevant items in this research instrument, there are 17, among others number 1, 10, 11, 14, 5, 8, 19, 20, 18, 3, 6, 12, 13, 15, 17, 4 and 9. While there are 3 items that are irrelevant and need to be corrected, including number 16, 2 and 7.
Abstract:Bankruptcy risk is a critical issue for publicly listed companies as it may threaten business sustainability and undermine investor confidence. This study aims to examine the effects of asset growth, revenue growth, market…
et valuation, property, plant and equipment (PPE), goodwill, and research and development expenditure on bankruptcy risk, proxied by the Altman Z-score, among publicly listed companies in ASEAN countries. The study employs a quantitative approach using secondary data obtained from 1,354 non-financial firms listed in Indonesia, Malaysia, Thailand, Singapore, and the Philippines over the 2015–2023 period, yielding a total of 7,726 firm-year observations. Data were analyzed using a fixed-effects panel regression model. The findings reveal that asset growth and goodwill exert a positive and significant effect on the Altman Z-score, whereas research and development expenditure has a negative and significant effect. Revenue growth demonstrates a marginally positive influence, while market valuation and PPE do not exhibit a significant effect on bankruptcy risk. These results suggest that corporate financial stability is determined not only by financial factors but also by the quality of strategic resources and firms’ adaptive capabilities. The novelty of this study lies in the integration of the Resource-Based View and Dynamic Capabilities Theory perspectives into a bankruptcy prediction framework for publicly listed companies across ASEAN countries.
Abstract:This study examines the enforcement of criminal law in relation to the offense of aggravated theft as adjudicated in the District Court Decision of Amlapura No. 60/PID.B/2024/PN Amlapura, wherein the Defendant, Jana alias…
s Tobi, was found legally and convincingly guilty of committing aggravated theft as stipulated under Article 363 paragraph (1) point 4 of the Indonesian Penal Code (KUHP). The objective of this research is to analyze the application of criminal law in the aforementioned case, with a particular focus on two principal legal issues: (1) how law enforcement was implemented in the case in question, and (2) how the judicial decision aligns with the foundational legal principles of justice, legal certainty, and utility. The research employs a normative juridical method with a descriptive-analytical approach, and utilizes both the theory of law enforcement and the theory of criminal acts as the conceptual framework. The findings indicate that all elements of the criminal offense under Article 363 paragraph (1) point 4 of the Penal Code were fulfilled, and that the panel of judges duly considered both aggravating and mitigating factors in a balanced manner. Nonetheless, further analysis reveals that the Defendant’s role in the commission of the offense was more auxiliary in nature, thereby suggesting that the normative application of Article 55 of the Penal Code would have been more appropriate. This misapplication of legal provisions potentially gives rise to substantive injustice and opens the possibility for further legal remedies. The study concludes that although the formal procedures of law enforcement were conducted in accordance with prevailing legal standards, there exists a substantive deficiency in the identification of the perpetrator’s role, which adversely affects the overall fairness of the verdict. The novelty of this research lies in its critical analysis of the accuracy of judicial application of substantive criminal norms and the imperative of rigorous judicial reasoning in sentencing, aimed at reinforcing the integrity and consistency of the Indonesian criminal justice system.
Abstract:Economic growth is a key indicator in assessing a country's ability to sustainably increase the output of goods and services. This study aims to analyze the effect of trade openness (TO) and the interaction between foreign…
gn direct investment (FDI) and political stability (PS) on economic growth in member countries of the Organization of Islamic Cooperation (OIC). The study utilizes panel data from 30 OIC member countries over the period 2005–2023, sourced from the World Bank’s World Development Indicators (WDI). The analytical method employed is panel data regression using the Fixed Effect Model (FEM) to control for individual heterogeneity across countries, as well as Moderated Regression Analysis (MRA) to test the moderating role of PS in the relationship between FDI and economic growth. The estimation results show that both TO and FDI have a positive and significant impact on economic growth. However, the interaction between FDI and PS exhibits a negative and significant effect, which contradicts conventional theoretical expectations that political stability should enhance the positive impact of FDI. These findings suggest that in several OIC countries, despite relatively low political stability, FDI continues to flow in response to economic opportunities, strategic interests, or domestic market appeal. In other words, political instability does not always serve as a major barrier to foreign investment, especially when the economic potential remains high. Moreover, FDI under such conditions may serve as an important instrument to strengthen international economic cooperation, expand production capacity, and drive long-term economic growth. These findings provide strategic implications for the formulation of investment and institutional stability policies in OIC countries.
Abstract:Muhammadiyah University of Bengkulu (UMB) has great potential to develop into an environmentally friendly and sustainable Green Campus. This study aims to analyze the existing conditions of the campus, identify challenges…
s and opportunities, and formulate appropriate development strategies to create a greener campus. The research methods used include surveys, in-depth interviews, secondary data analysis, and field observations to gain a comprehensive understanding of the current situation. The findings of the study indicate that UMB faces several challenges, including the limited green open space, which only covers 15% of the total campus area, suboptimal waste management, and the low awareness of the academic community regarding environmental sustainability issues. However, there are several opportunities that can be leveraged, such as the utilization of renewable energy technologies, government policies that increasingly support environmentally friendly initiatives, and the potential for collaboration with external partners from both the private sector and government institutions. The proposed development strategy focuses on five main aspects. First, increasing the campus’s green open space to 30% of the total campus area. Second, the implementation of renewable energy, such as the installation of solar panels, to reduce dependence on fossil fuels. Third, waste management based on technology to effectively recycle waste. Fourth, the application of digital-based environmental education to raise awareness among the academic community. Fifth, maximizing student participation in sustainability activities. This strategy aims to reduce carbon footprints, improve resource efficiency, and create a campus ecosystem that supports the Sustainable Development Goals (SDGs).
Abstract:This study investigates how audit fees impact audit quality. The purpose of this study is to determine the relationship between the effect of audit fees on audit quality in companies listed on the Indonesia Stock Exchange…
e which are categorized as LQ45. This study was conducted using the verification method. Researchers involved 225 LQ45 companies listed on the Indonesia Stock Exchange from 2016 to 2020. The data used comes from secondary data collected through the documentation method. In analyzing the data, this study uses panel data regression statistical testing with a random effect model. The findings of this study are that audit fees are positive to audit quality based on the calculation of panel data regression analysis conducted through the Eviews 9 program.
Abstract:The shipping activity seeks to combine various perspectives such as quality, quantity, welfare satisfaction and safety and security prerequisites related to transportation through the port to the waters. However, when sailing,…
sailing, the KM. Dharma Rucitra VII ran aground, causing the heavy steering leaf to be moved and resulting in overload, so the ability of the Thermal Overload Relay (TOR) is needed as an electric motor safety from overload. This study aims to analyze the performance of the Thermal Overload Relay (TOR) as a safety for the electric motor driving the rudder leaf from overload due to the ship running aground. The research uses qualitative methods with data collection techniques in the form of observation, interviews and documentation and then analyzed through three stages, namely reducing data, presenting data and drawing conclusions. The result of the research shows that: 1) The rudder leaf is stuck on the seabed because the ship ran aground, causing the Thermal Overload Relay (TOR) on the rudder panel to work; and 2) Thermal Overload Relay (TOR) on the rudder panel when the ship ran aground works in the current range of 7.5A to 10A.
Abstract:Stunting masih menjadi masalah gizi kronis di Indonesia, termasuk di Kota Kendari, yang salah satunya disebabkan oleh kurangnya pengetahuan ibu tentang pemberian makanan pendamping ASI (MP-ASI) bergizi dan berbahan lokal.…
. Kegiatan ini bertujuan untuk mengenalkan serta menilai tingkat penerimaan produk bola-bola ubi ungu sebagai alternatif MP-ASI lokal bergizi di Kelurahan Korumba. Produk dibuat dari bahan utama ubi jalar ungu, tahu, wortel, dan telur yang kaya akan gizi. Metode kegiatan meliputi pembuatan produk, pengenalan bahan, proses pembuatan, dan kandungan gizi kepada masyarakat, serta uji organoleptik terhadap warna, aroma, rasa, dan tekstur oleh ibu balita di Posyandu Mustika. Hasil uji menunjukkan nilai rata-rata warna 3,93; aroma 4,07; rasa 4,13; dan tekstur 3,87, dengan seluruh parameter >3,5 yang menandakan produk disukai panelis. Kegiatan ini juga memberikan wawasan baru kepada masyarakat tentang potensi pengembangan ubi sebagai bahan pangan alternatif yang bergizi dan bernilai ekonomi. Dengan demikian, bola-bola ubi ungu berpotensi menjadi inovasi MP-ASI lokal yang dapat diterima masyarakat dan berkontribusi dalam upaya pencegahan stunting melalui peningkatan konsumsi pangan bergizi pada anak balita.
Abstract:Akses internet yang stabil dan cepat menjadi kebutuhan utama dalam mendukung aktivitas pariwisata, terutama di daerah terpencil yang sulit dijangkau oleh infrastruktur komunikasi konvensional. Wisata Pemandian Pantai Geger…
er di Rantau Prapat merupakan salah satu destinasi wisata yang memiliki potensi besar, namun masih menghadapi kendala akses internet yang terbatas. Pengabdian kepada masyarakat ini bertujuan untuk mengimplementasikan teknologi internet berbasis Starlink yang didukung oleh sumber energi terbarukan, yaitu solar cell, guna menyediakan akses internet tanpa batas di kawasan wisata tersebut. Metode yang digunakan dalam program ini mencakup survei awal untuk mengetahui kebutuhan dan kondisi lingkungan, pemasangan perangkat Starlink dan panel surya, serta pelatihan bagi pengelola dalam managemen dan pemeliharaan sistem. Hasil dari implementasi ini menunjukkan bahwa kombinasi Starlink dan solar cell mampu memberikan konektivitas internet yang stabil dengan kecepatan tinggi, tanpa bergantung pada jaringan seluler atau kabel optik. Selain itu, penerapan teknologi ini juga berkontribusi pada peningkatan daya tarik wisata Pantai Geger serta mendukung pertumbuhan ekonomi lokal melalui digitalisasi promosi dan layanan berbasis internet. Dengan adanya infrastruktur internet berbasis energi terbarukan ini, diharapkan kawasan wisata Pantai Geger dapat menjadi destinasi wisata yang lebih modern dan berdaya saing, serta memberikan manfaat jangka panjang bagi masyarakat sekitar.