Abstract:Cut and fill calculation is an essential stage in open-pit mining activities to determine the volume of soil or rock that must be excavated (cut) and deposited (fill) based on elevation changes between the actual topographic…
phic conditions and the planned mine design. This study aims to analyze the results of cut and fill volume calculations using GEOVIA Surpac software in a coal pit area. The data used include topographic maps obtained from RTK (Real Time Kinematic) surveys. The calculation results show a total cut volume of 805.42 MT and a fill volume of 2.09 MT, with a net volume of 803.33 MT, using a rock density of 1. The use of Surpac has proven effective and accurate in calculating material volumes and supporting the optimization of mine design.
Abstract:This study aims to analyze the relationship and influence of coal quality parameters which include Total Moisture (TM), Ash Content (ASH), and Total Sulfur (TS) on Gross Calorific Value (GCV). The data used in this study…
is data from laboratory tests on 23 samples of Run Of Mine (ROM) coal at seam 16 at PT Unggul Nusantara, North Barito Regency, Central Kalimantan. Data analysis was performed statistically using the help of SPSS software through Pearson correlation test and multiple linear regression analysis. The results of the correlation test showed that simultaneously, the TM, ASH, and TS parameters had a very strong relationship with the GCV value with a correlation coefficient (R) of 0.893 and contributed an influence of 76.5%. Partially, Ash Content (ASH) had a very strong negative relationship (r = -0.881) and had a significant effect on calorie values (p = 0.000). Each 1% increase in ash content would decrease the GCV value by 68.249 Kcal/Kg. Meanwhile, Total Moisture had a significant positive relationship by simple correlation (r = 0.506, p = 0.014), but showed no partial significant effect in multiple regression models (p = 0.364). Total Sulfur was found to have a very weak negative relationship (r = -0.182) and had no significant effect on GCV values (p = 0.406). This study concludes that Ash Content is the most dominant parameter that affects the reduction of the caloric value of coal seam 16 at PT Unggul Nusantara.
Abstract:This study aims to determine the effect of auditor experience and self-efficacy on auditor performance at the Bone Bolango Regency Inspectorate. This study used a quantitative approach with a causal associative method. Data…
ata were collected by distributing questionnaires to 38 respondents selected using a census sampling technique (total sampling). Data analysis techniques included classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-tests and F-tests) using Statistical Package for the Social Sciences (SPSS) version 26 software. The results indicate that, partially, auditor experience has no significant effect on auditor performance, while self-efficacy has a positive and significant effect on auditor performance. Simultaneously, auditor experience and self-efficacy have a significant effect on auditor performance. The coefficient of determination indicates that 73.1% of the variation in auditor performance can be explained by auditor experience and self-efficacy, while the remaining 26.9% is influenced by factors outside the research model.
Abstract:Improving the quality of modern healthcare services largely depends on the effectiveness and efficiency of nursing personnel as the frontline providers of patient care. The complex and high-pressure work environment of specialized…
pecialized hospitals requires nurses to cope with emotional demands, heavy workloads, and rapid decision-making in critical situations. These conditions make emotional intelligence one of the important psychological factors influencing nursing performance quality. This study aimed to analyze the relationship between emotional intelligence and nursing work efficiency at King Fahad Specialist Hospital – Qassim Cluster, Saudi Arabia, in 2026. This study employed a quantitative approach with a cross-sectional design. The study population consisted of all active nurses working at King Fahad Specialist Hospital, Qassim Health Cluster. A total of 312 nurses were selected using stratified random sampling. Data were collected using the Emotional Intelligence Scale and Nursing Work Efficiency Scale, both of which had been tested for validity and reliability. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The results revealed that emotional intelligence had a positive and significant effect on nursing work efficiency, with a path coefficient of 0.642, t-statistics of 9.871, and p-value < 0.001. The R-square value of 0.58 indicated that emotional intelligence explained 58% of the variance in nursing work efficiency. Emotional regulation and empathy emerged as the dominant indicators contributing to improved communication quality, clinical decision-making, and patient care effectiveness. This study concludes that emotional intelligence is an important psychological resource in improving nursing work efficiency in specialized hospitals. The findings strengthen the Job Demands–Resources (JD-R) Theory and Emotional Intelligence Theory in explaining the relationship between psychological resources and nursing performance. This study is expected to provide theoretical contributions to the development of nursing management literature and practical contributions for hospitals in designing healthcare human resource development strategies based on psychological well-being.
Abstract:The increasing environmental issues, particularly the problem of plastic waste in Indonesia, as well as the gap between awareness and purchasing behavior of environmentally friendly products, have become important phenomena…
ena in this study. This study aims to analyze the effect of green promotion and green packaging on green purchase behavior, as well as to examine the role of environmental knowledge as a mediating variable in Easy Green Unilever products. In this study, data were collected through a survey distributed to users of Easy Green Unilever products in Indonesia, with a total of 400 respondents obtained. The research method employed a descriptive and quantitative approach, using non-probability sampling with a purposive sampling technique. In data processing, this study utilized SmartPLS software. The results indicate that green promotion and green packaging have a positive and significant effect on green purchase behavior. In addition, environmental knowledge is proven to have a significant effect on green purchase behavior and is able to mediate the relationship between green promotion and green packaging on green purchase behavior. The conclusion of this study emphasizes that increasing consumers’ environmental knowledge is a key factor in strengthening the effectiveness of green marketing strategies in encouraging environmentally friendly purchasing behavior.
Abstract:This study aims to analyze the effect of Quick Ratio (QR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) on firm value as measured by Price to Book Value (PBV) in consumer non-cyclical sector companies listed on…
the Indonesia Stock Exchange during the 2021–2024 period. The consumer non-cyclical sector was selected because it consists of companies producing essential goods with relatively stable demand, making it an important sector in the national economy. This research employed a quantitative approach using secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 196 observations. Data analysis was conducted using multiple linear regression analysis with SPSS software, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, Quick Ratio has no significant effect on firm value, indicating that short-term liquidity is not the main consideration for investors in assessing company value. Debt to Asset Ratio also has no significant effect on firm value, meaning that the level of debt dependence does not directly determine market valuation. Meanwhile, Return on Assets has a positive and significant effect on firm value, indicating that profitability is the main factor influencing investor confidence and market value. Simultaneously, Quick Ratio, Debt to Asset Ratio, and Return on Assets have a significant effect on firm value. The coefficient of determination (R²) value of 0.510 indicates that 51.0% of firm value variation can be explained by the three independent variables, while the remaining 49.0% is explained by other factors outside this study.
Abstract:This study aims to analyze the effect of capital structure on firm value with profitability as a moderating variable in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange during 2021–2024. Capital…
pital structure was measured using Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), firm value was proxied by Price to Book Value (PBV), while profitability was measured using Return on Assets (ROA). This research applied a quantitative approach using secondary data obtained from annual financial reports. The sample consisted of 154 observations selected through purposive sampling. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS software. The results show that DAR has a positive and significant effect on firm value, while DER has a negative but insignificant effect on firm value. Simultaneously, DAR and DER significantly affect firm value. Furthermore, profitability (ROA) is proven to strengthen the relationship between DAR and firm value as well as between DER and firm value. These findings indicate that an optimal capital structure supported by strong profitability can increase firm value. Therefore, companies should maintain a balanced financing composition and improve profitability to enhance market valuation.
Abstract:• DEF is a company engaged in the sale of coffee, both wholesale and retail. Currently, the sales recording system is still carried out manually, which often leads to problems such as delays in reporting, data entry errors,…
rors, and difficulties in retrieving historical information. This study aims to improve the efficiency and accuracy of the sales recording system by implementing the INDEX MATCH and SUMIFS functions in Microsoft Excel. The research method used is descriptive qualitative with a case study approach, involving observation, interviews, and documentation of the existing system. The results show that the use of INDEX MATCH and SUMIFS can accelerate the data retrieval process, improve the accuracy of sales reports, and reduce input errors. This study provides a practical solution for small and medium enterprises (SMEs) in implementing an efficient sales recording system without requiring significant investment in ERP software. However, the system still has limitations, such as dependence on Excel files that are vulnerable to damage or unintended changes, and the lack of advanced automation features such as receivables reminders or inter-departmental integration. Therefore, future research is expected to develop a web-based system with a centralized database.
Abstract:This study aims to analyze the influence of locus of control and independence on the performance of internal auditors at the Regional Inspectorate of Bone Bolango Regency. This research employs a quantitative approach with…
th a causal research design. The population and sample consist of 38 internal auditors, using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results show that partially, locus of control does not have a significant effect on internal auditor performance, while independence has a positive and significant effect. Simultaneously, locus of control and independence significantly influence internal auditor performance. The coefficient of determination indicates that 55.1% of the variation in internal auditor performance can be explained by locus of control and independence, while the remaining 44.9% is influenced by other factors outside the research model. These findings indicate that internal auditor performance is more strongly influenced by professional factors such as independence than by psychological factors such as locus of control. Therefore, efforts to improve internal auditor performance should focus on strengthening auditor independence to ensure objective and professional audit practices.
Abstract:This study discusses the implementation of the Naïve Bayes method to predict catering sales at PT.Negara Rasa Indonesia. The background of this study is based on the problem of suboptimal sales due to the absence of a structured…
tructured sales prediction system. The Naïve Bayes method was chosen because of its simplicity, speed, and ability to classify data with a high degree of accuracy. The data used in this study is historical sales data from the last two years, which has undergone cleaning, labeling, and transformation into four sales categories, namely very popular, popular, fairly popular, and less popular. The testing process was carried out using RapidMiner software by dividing the dataset into training data and test data at various ratios of 80:20. The test results showed a very high level of accuracy, with the highest value reaching 91.41%. These findings prove that the Naïve Bayes method is reliable for predicting catering sales, thereby assisting decision-making in more efficient sales management and planning at PT. Negara Rasa Indonesia.