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 examine the role of resilience and mindset on adaptive behavior among MSME managers in facing digital transformation in the food business sector in Gorontalo City. This research uses a quantitative approach…
roach with a survey method. Data collection was conducted using a questionnaire, with a total sample of 54 respondents. The data analysis technique applied was multiple linear regression analysis. The results show that (1) resilience has a positive and significant effect on adaptive behavior, (2) mindset has a positive and significant effect on adaptive behavior, and (3) resilience and mindset simultaneously have a positive and significant effect on adaptive behavior. Descriptive findings based on business type indicate that the highest levels of resilience and adaptive behavior are found in restaurant businesses, while relatively lower levels are observed in bakery and pastry industries. Based on business duration, entrepreneurs who have operated longer tend to demonstrate better adaptive capabilities compared to newer businesses. This study recommends enhancing digital literacy training, strengthening entrepreneurial mindset, and providing business mentoring programs to improve the adaptive capacity of MSMEs in facing digital transformation.
Abstract:This study aims to analyze the effect of Fear of Missing Out (FOMO), hedonic shopping, and self-control on impulse buying among students who use Shopee, as well as to examine the role of self-control as a moderating variable.…
able. This research uses a quantitative approach with a survey method involving students of the Faculty of Economics and Business, Universitas Negeri Gorontalo, class of 2022, as respondents. Data collection was conducted using questionnaires distributed through forms and Google Forms. Data analysis was carried out using SPSS and SEM-PLS 4.1 to test the relationships among variables. The results show that Fear of Missing Out (FOMO) and hedonic shopping have a positive effect on impulse buying. This indicates that digital social pressure and pleasure-driven motivation are the main factors encouraging students to engage in impulsive purchases. In contrast, self-control does not affect impulse buying, suggesting that students’ ability to regulate themselves is not yet strong enough to reduce impulsive consumption behavior. This condition is influenced by the characteristics of students who do not yet have a stable income, so self-control has not developed optimally in financial management due to the absence of income.
Abstract:This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in energy sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. The research…
search method employed is a quantitative approach with a causal associative design. The data used are secondary data obtained from companies’ financial statements, with a total sample of 110 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26. The results show that partially, the Current Ratio (CR) has no significant effect on Return on Assets (ROA), with a significance value of 0.833. Meanwhile, the Debt to Equity Ratio (DER) has a negative and significant effect on Return on Assets (ROA), with a significance value of 0.000. Simultaneously, Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on Return on Assets (ROA), as indicated by an F-test significance value of 0.000. The coefficient of determination (Adjusted R Square) of 0.128 indicates that the independent variables explain 12.8% of the variation in ROA, while the remaining 87.2% is influenced by other factors outside the research model. This study concludes that capital structure plays a more dominant role in influencing profitability compared to liquidity in energy sector companies. Therefore, companies are expected to manage debt usage optimally to improve financial performance.
Abstract:Laboratory testing plays a crucial role in supporting patient diagnosis and monitoring; therefore, accurate and precise results are essential through the implementation of quality control (QC). Potassium level testing is…
one of the key parameters requiring robust quality control because it is closely linked to patients’ clinical conditions. This study aims to analyze the implementation of QC in potassium level testing using the EasyLyte device at the Kasih Ibu Hospital Laboratory in Surakarta. The research method used was quantitative descriptive with an observational approach using secondary data from QC results for the period from September to November 2025. Analysis was performed by calculating the mean, standard deviation (SD), coefficient of variation (CV), and evaluating the Westgard rules. The results showed that the CV values for normal and abnormal controls were within acceptable limits (≤5%), and no violations of any Westgard rules were found. This indicates that the test results have good precision and there are no deviations, either random or systematic. Overall, the analytical system is in control and the instrument performance is stable. Thus, potassium testing using the EasyLyte instrument meets quality requirements and is suitable for use in laboratory services, while still requiring QC monitoring as well as routine maintenance and calibration.
Abstract:This study aims to analyze the influence of cultural, economic, and social factors on financial financing preferences and their implications for the entrepreneurial intentions of female students. Entrepreneurial intention…
n refers to an individual's psychological readiness and commitment to start a business in the future. This research employs a quantitative approach using a survey method by distributing questionnaires to female students as respondents. Data analysis was conducted using Structural Equation Modeling (SEM) with the AMOS program to examine the relationships among the research variables. The results indicate that social factors have the most dominant influence on financial financing preferences and entrepreneurial intentions of female students. Cultural and economic factors also show positive effects on entrepreneurial intentions, although their influence is relatively smaller than social factors. In addition, financial financing preferences also contribute to shaping students’ entrepreneurial intentions. The findings of this study are expected to contribute to the development of entrepreneurship education in higher education institutions and encourage female students to pursue entrepreneurial activities.
Abstract:In Indonesia, various disasters frequently occur, and in many cases, they are not solely caused by natural factors, but also by irresponsible human behavior and activities regarding the environment. These disasters include…
de floods caused by illegal logging and indiscriminate waste disposal that clog waterways; forest fires often caused by land clearing by burning; and river pollution caused by untreated household and industrial waste. These conditions demonstrate that human behavior plays a significant role in exacerbating environmental damage and increasing the risk of disasters in various regions of Indonesia. The purpose of this study is to show data regarding the Synergy of Pancasila and Politics on Ecological Citizenship Education in Puay Village, Papua Province. The research method used in this study is a qualitative approach, while the type of research used is a case study. The results of this study show data that efforts to protect the environment which is part of the ecological citizenship carried out by the Puay Village community are by planting trees, cleaning the banks of Lake Sentani in Puay Village when commemorating the entry of the Gospel in Puay Village, and introducing the nature around Lake Sentani to students of SDN 5 Puay Village. The conclusion of this study is that the Puay Village community has contributed to protecting nature, especially the environment around Lake Sentani, which is the lifeblood of the Puay Village community.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, including those managed by women. However, the sustainability of MSMEs still faces various challenges, particularly regarding low…
financial literacy and limited business capital. These conditions can affect the ability of female entrepreneurs to manage and develop their businesses sustainably. This study aims to determine the influence of financial literacy and business capital on the sustainability of women-owned MSMEs in Limboto Subdistrict, Gorontalo Regency. The method used in this study is a quantitative method with primary data obtained from questionnaires using a Likert scale. The sample collection process used the proportionate stratified random sampling technique. The strata in this study consisted of 14 villages in Limboto Subdistrict, Gorontalo Regency, with a total sample of 175 respondents. The data analysis technique employed Structural Equation Modeling (SEM), operated using the AMOS 24 program. The results of the study indicate that financial literacy does not have a significant effect on business sustainability, while business capital has a positive and significant effect on business sustainability. Furthermore, financial literacy and business capital simultaneously have a positive and significant effect on business sustainability, explained by an R-square value of 94.6%, while the remaining 5.4% is contributed by other variables outside the research model.
Abstract:This study aims to analyze the role of Environmental Management Accounting (EMA) in disclosing environmental risks under the metrics and targets pillar of the Task Force on Climate-related Financial Disclosures (TCFD), as…
s well as its contribution to the achievement of SDG 13 (Climate Action) in coal companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a descriptive quantitative approach using secondary data obtained from sustainability reports. The sample consists of 17 coal companies selected through purposive sampling, resulting in 51 observations. Data analysis is conducted using content analysis with a dummy scoring method based on 17 indicators of the TCFD metrics and targets pillar. The results indicate that the level of environmental risk disclosure shows an increasing trend, from 37.71% in 2022 to 48.44% in 2024. However, the overall level remains moderate, indicating that companies are still in a transition phase toward more mature climate reporting practices. Basic indicators such as total emissions and Scope 1 and Scope 2 emissions are widely disclosed, while advanced indicators such as Scope 3 emissions and emission reduction targets remain limited. The findings also reveal that the contribution to SDG 13 is uneven: strong in providing baseline emission data, moderate in emission intensity efficiency, and weak in comprehensive inventory and long-term mitigation strategies. Furthermore, companies are categorized into three groups—best practice, intermediate, and resistant—based on their level of disclosure and EMA readiness. Companies with more developed EMA systems demonstrate stronger contributions to climate action. Overall, the study concludes that the coal sector shows positive but not yet optimal alignment with SDG 13, requiring improvements in methodological transparency, Scope 3 measurement, and science-based emission targets.
Abstract:The low level of students’ scientific literacy indicates the need for learning approaches that can train scientific thinking process through inquiry activities. This study aims to compare the effectiveness of Guided Inquiry…
quiry Interactive Reinforcement learning with Guided Inquiry learning without Interactive Reinforcement on the topic of global warming in improving junior high school students’ scientific literacy. This research employed a quantitative approach with a quasi-experimental design conducted at a public junior high school in Sidoarjo Regency. This research subjects were students of class IX F as the experimental class and class IX B as the control class. Data were collected through scientific literacy test instrument, learning implementation observation sheets, and student response questionnaires. The test data were analyzed using the Mann-Whitney U test, effect size calculation, and N-Gain, while the data from the observation of learning implementation and student response questionnaires were analyzed descriptively using quantitative methods. The results showed that there was a significant difference in scientific literacy between the experimental class and the control class with an Asymp. Sig. (2-tailed) value of <0,001. The effect size calculation obtained a value of , categorized as a large effect, indicating a very strong influence. The improvement in scientific literacy in the experimental class was higher with an average N-Gain of 0,927 (high category) compared to the control class with 0,783 (high category). The level of scientific literacy also increased from level 2 in the pretest to level 6 in the experimental class and level 5 in the control class in the posttest. These results were supported by the implementation of learning in both classes, which was categorized as very good, and student responses that showed very good criteria with a higher percentage in the experimental class. Based on these findings, the Guided Inquiry Interactive Reinforcement learning model is proven to be more effective in improving junior high school students’ scientific literacy. This learning model is recommended to be applied to science topics that have contextual characteristics in order to enhance students’ scientific literacy.