Abstract:The rehabilitation of post-mining land with low nutrient content is carried out using chemical and organic materials. To improve soil fertility, the application of fertilizers is required. Soil fertility is crucial as a…
medium for plant growth to enable replanting. Once the planting medium is available, it is then cultivated with plants suitable for the land conditions. The methodology of this study involved observing land conditions by examining soil structure, texture, and pH in the research area. The results showed that the soil texture belongs to the sandy clay loam or clay loam class, with a soil pH of 3.72. Soil improvement was carried out by applying dolomite lime at 100 grams per planting hole, requiring a total of 66.7 kilograms. Goat manure was applied at 2 kilograms per planting hole, with a total requirement of 133.4 kilograms for 667 trees. The tree species planted were Sengon (Paraserianthes falcataria) and Trembesi (Samanea saman).
Abstract:The topic of this research is Human Resources. This study aims to determine the effect of job engagement (X1), job satisfaction (X2), and work motivation (X3) on employee performance (Y) at PT. AJS Indoraya Nusantara in…
Balikpapan. Data were collected using a questionnaire administered to all 34 employees. The analysis tool used was multiple linear regression with the help of SPSS software.All questions were found to be valid and reliable. A multiple regression analysis was then conducted, and the results showed that X1, X2, and X3 had a significant effect, both partially and simultaneously.
From the resulting regression equation, Y = 5.528 + 0.475 X1 + 0.278 X2 + 0.225 X3, it can be seen that the independent variable, work engagement (X1), is the most influential variable on employee performance (Y) compared to job satisfaction (X2) and work motivation (X3).
Abstract:The objective of this study was to examine how deepfake-based humor becomes socially acceptable despite its potential to function as digital harassment. This study focused on psychological mechanisms that explain audience…
e tolerance and normalization of harmful, identity-based humorous content in online environments. This study used a scoping review design to map and synthesize existing research across psychology, media studies, and cyberpsychology. The sources were identified through searches in major academic databases and were selected based on their relevance to deepfake technology, digital humor, online harassment, and psychological processes such as moral disengagement, online disinhibition, empathy reduction, and social norm reinforcement. The results indicate that acceptance of deepfake-based humor is commonly supported by four interrelated mechanisms, namely normalization through participatory digital culture, psychological distancing that weakens empathy, moral ambiguity created by humorous framing, and reduced accountability through diffusion of responsibility in online spaces. In addition, the literature conceptualizes deepfake humor as a hybrid phenomenon situated between remix-based entertainment and identity-targeting harm, shaped by platform visibility and engagement dynamics. This review highlights that deepfake-based humor may be tolerated not because it is harmless, but because it is routinely framed as “just a joke,” making its harm easier to minimize and socially overlook. Therefore, this study emphasizes the need for more direct empirical research and stronger interventions to prevent deepfake-based humor from becoming a normalized form of digital harassment in increasingly synthetic digital environments.
Abstract:Digital transformation through Artificial Intelligence (AI) offers significant potential for enhancing elementary school teacher competence, yet its implementation remains largely technical and fragmented when detached from…
rom teachers’ religious and personal dimensions. This study addresses this gap by examining the integration of AI-assisted learning and Qur’anic tahsin development as a holistic model of teacher competency enhancement. Employing a qualitative case study design, the research was conducted at SD Negeri 200206 Padangsidimpuan, involving elementary school teachers, Islamic Religious Education teachers, school leadership, and facilitators of AI and tahsin training programs. Data were collected through in-depth interviews, classroom observations, and document analysis, and analyzed using an interactive analytical model with methodological triangulation. The findings reveal that the use of AI tools—such as ChatGPT, Gamma, and Canva AI—significantly improves instructional effectiveness and strengthens teachers’ pedagogical and professional competencies. Furthermore, AI-integrated Qur’anic tahsin training, particularly in makhārij al-ḥurūf and tajwīd, enhances teachers’ Qur’anic recitation quality while reinforcing their religious and personal competencies. This study contributes a value-based, integrative framework for teacher professional development that bridges digital innovation and Islamic educational values. Despite its potential, the model faces challenges related to digital literacy disparities, infrastructural readiness, and the need for sustained mentoring. The study advances scholarly discourse on ethically grounded AI integration in elementary education.
Abstract:Entrepreneurship education is a strategic instrument in addressing global social and economic challenges, particularly those related to the low level of independence of the younger generation. The still-dominant orientation…
ion of graduates as job seekers demonstrates the need for a paradigm shift in education toward developing an independent, creative, and adaptive generation. This study aims to analyze the urgency of entrepreneurship education in developing an independent generation through a library approach. The research method used is library research, examining scientific journal articles, academic books, and educational policy documents published in the last five years (2021–2025). Data analysis was conducted using content analysis techniques to identify the concepts, values, and role of entrepreneurship education in developing an independent generation. The study results indicate that entrepreneurship education contributes significantly to fostering independence, creativity, responsibility, risk-taking, and problemsolving skills. Therefore, there is a high urgency for entrepreneurship education to be systematically integrated into the education system to develop an independent and competitive generation.
Abstract:This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity…
ity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.
Abstract:Success in information system projects has a significant impact on the development of information technology. The research specifically explores the factors that can influence the success and failure of information system…
m projects in Indonesia. The research method applied is a double linear regression analysis of a case study involving 67 information system projects that have been completed by various organizations and companies in Indonesia. Some of the major findings of this study cover critical aspects that have a significant impact on the performance of information system projects. Analysis of project information system requirements is identified as one of the key factors affecting the success of the project. Team capabilities, both in terms of technical skills and interpersonal coordination, are also important elements that correlate with project outcomes. The involvement of stakeholders throughout the project cycle has also proved to have a positive impact. It is understood that involving stakeholders actively can enhance a better understanding of user needs and minimize the risk of change of requirements in the middle of the way. By gaining in-depth insight into these key factors, this research makes valuable contributions to the planning, development, and implementation of future information system projects in Indonesia.
Abstract:The increasingly pervasive development of digital technology has not been fully accompanied by the strengthening of ethical awareness in its practical use. This situation is reflected in various phenomena among students,…
including the tendency toward excessive use of social media, the declining quality of ethics in online communication, and the weakening of mutual respect in digital spaces. These conditions indicate that digital ethics cannot be understood merely as a technological problem but are closely related to the direction of values and the fundamental goals of education. Departing from this reality, this study aims to examine the concept of ta’dib in the thought of Syed Muhammad Naquib al-Attas as an alternative conceptual framework for responding to the digital ethics crisis from the perspective of Islamic education. This study employs a qualitative approach through library research by critically examining al-Attas’s major works as well as national and international scholarly journal articles from the past five years relevant to digital ethics and Islamic education. The findings reveal that the weakening of digital ethics is rooted in an educational paradigm that tends to emphasize cognitive aspects and technical skill mastery, while the formation of adab as the core of education is neglected. Within this framework, the concept of ta’dib offers a holistic philosophical foundation by positioning education as a process of internalizing adab that integrates intellectual, moral, and spiritual dimensions in an integral manner. Therefore, this study concludes that the application of the concept of ta’dib has the potential to serve as a strategic foundation for building sustainable, value-oriented digital ethics among students that are relevant to the challenges of Islamic education in the digital era.
Abstract:This study aims to analyze the influence of business strategy and profitability on firm value, with Corporate Social Responsibility (CSR) as a mediating variable at Bank BPD DIY. This study uses a quantitative causality…
approach with a confirmatory nature, testing the extent to which the Resource-Based View (RBV) and Stakeholder Theory are confirmed in the context of the regional banking industry. Primary data were collected through a 1–5 Likert-scale questionnaire from all BPD DIY managers (census method, 163 respondents) who met the criteria of managerial position, minimum three years of service, and involvement in strategic policy. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS. This involved testing the outer model (convergent validity, discriminant validity, reliability) and inner model (path coefficient, R², f², Q²) to assess the direct and indirect effects between variables. The variables studied included business strategy, profitability, CSR, and firm value, operationalized across several dimensions, including future orientation, operational efficiency, the social and environmental dimensions of CSR, and market value and corporate reputation. The instrument was independently developed based on theoretical synthesis (David & David, Houston, Teodorescu Ionescu, Carroll, and others), then validated through expert judgment before being tested for validity and reliability on pilot respondents. The results showed that business strategy had a positive effect on CSR and firm value, while profitability had a positive effect on CSR and firm value, aligning with the view that slack resources and a prospector strategy encourage stronger CSR activities and improved market perception. CSR was shown to have a positive effect on firm value and acted as a mediating variable in the relationships between business strategy and firm value and profitability and firm value. Thus, CSR implementation strengthens the transmission of the influence of strategy and financial performance on increasing firm value. These findings confirm that the integration of a sustainability-oriented business strategy, strong profitability performance, and consistent CSR implementation is a crucial combination for enhancing firm value in the regional banking sector.
Abstract:One of the steps in the tyre manufacturing process is the Tyre Building Machine. The tread is the last component to be fitted to the tyre carcass after all other components have been installed. When measuring the length…
of the pre-adjusted tread, errors or variations often occur in the measurements taken by the measuring device due to its lack of accuracy. This prevents operators from using the tyre tread and can result in a large amount of scrap and wasted time during the tyre manufacturing process. To overcome this problem, a redesigned tread length measurement system with a higher level of accuracy was created to minimise tread length fluctuations during tyre manufacturing. The results of the tread length measurement procedure using the ENC-1-1-24-N type rotary encoder can function according to the program created. This is validated by the tread length measurement data. The results of the HMI display design and the software created can operate according to the desired instructions. To change the tread length, the operator only needs to enter the number on the HMI panel.