Abstract:This study aims to analyze the feasibility of business development for CV. Subur Indah Pertama, located in Pemecutan Kaja Village, North Denpasar, Bali, based on five main aspects of business feasibility studies: market…
and marketing, legal, human resources, environmental, and financial. This research employs a qualitative approach using descriptive methods, with data collection techniques including direct observation, in-depth interviews, and document review. The analysis results show that from the market and marketing aspect, the company has demonstrated positive performance through the optimization of digital platforms such as Tokopedia, Shopee, and TikTok, as well as strategic partnerships with contractors and property developers. Legally, the company is deemed feasible as it has fulfilled all business documents and licenses, including SIUP, NPWP, PKP, and tax compliance. In terms of human resources, a systematic organizational structure and professionally-based HR management indicate the company’s readiness to support business expansion. The environmental aspect also meets feasibility criteria, with evidence of standardized waste management systems and compliance with environmental regulations. From the financial perspective, the project is considered highly feasible based on financial indicators, namely a Net Present Value (NPV) of IDR 13.7 billion, an Internal Rate of Return (IRR) of 32%, and a Payback Period of 5 years, which is below the project’s economic life of 8 years. The IFAS and EFAS analyses show significant internal strengths, while the SWOT matrix places the company in Quadrant I with an aggressive strategy (Strength–Opportunity). Based on the overall findings, the business development of CV. Subur Indah Pertama is declared feasible and has strong prospects for long-term growth.
Abstract:Stock prices represent the market’s consensus regarding the fair value of a business entity, formed through a rational assessment of both financial and non-financial information. Within the frameworks of signaling theory…
ry and market efficiency, financial ratios serve as fundamental indicators reflecting a company's ability to generate profit, manage assets, and maintain short-term liquidity stability. When the market faces systemic disruptions, such as the COVID-19 pandemic, and transitions toward post-pandemic normalization, investor sensitivity to internal indicators tends to increase due to heightened external uncertainty. Consequently, a deep understanding of the internal determinants of stock prices becomes increasingly critical for data-driven investment decision-making. This study aims to empirically examine the effect of the Current Ratio (CR), Return on Assets (ROA), and Total Asset Turnover (TATO) on stock prices, both partially and simultaneously, in companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. A quantitative approach was employed, using a descriptive-verificative design and secondary data drawn from audited financial statements and annual closing stock prices. The sample consisted of 91 companies selected through purposive sampling, and the data were analyzed using multiple linear regression with SPSS version 27. The analysis results indicate that all three independent variables have a positive and significant impact on stock prices, both individually and collectively. This study contributes to the capital market literature by highlighting the relevance of financial ratios in explaining stock price fluctuations in the post-pandemic period, a topic that remains underexplored in the context of developing 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:A culturally responsive approach to teaching has become an essential element in building an inclusive, relevant, and transformative educational ecosystem, particularly in the context of Indonesian language instruction at…
the primary school level. This study aims to analyze the implementation of the Culturally Responsive Teaching (CRT) approach in Indonesian language learning among second-grade students at SDN Sumobito 1 Jombang. Employing a descriptive qualitative method, data were collected through participatory observation, semi-structured interviews, and documentation. The data were thematically analyzed to identify patterns of CRT application in daily teaching practices. The findings indicate that student engagement in the learning process is relatively active; however, the integration of CRT principles remains suboptimal. This is evidenced by the limited use of teaching materials that reflect students' cultural backgrounds and the low level of teachers’ conceptual understanding of the CRT approach. The study underscores the importance of enhancing educators’ professional capacity through continuous training focused on pedagogies that are sensitive to local cultural contexts. In addition, the development of culturally responsive teaching materials needs to be accommodated within the curriculum to make learning more contextual and meaningful. The implications of these findings suggest that a systematic implementation of CRT has the potential to improve the quality of Indonesian language education by positioning cultural diversity as a pedagogical asset rather than a barrier. Consequently, the results of this study are expected to serve as a reference for the formulation of more inclusive, adaptive, and culturally equitable basic education policies in multicultural societies.
Abstract:Communication is a fundamental aspect of human life that enables individuals to connect and interact with one another. In the context of an organization, communication plays a crucial role in building effective relationships…
hips among its members. Harold Lasswell described communication as a process that can be explained through the following questions: “who says what in which channel to whom with what effect?” This question highlights the complexity of communication within an organization, which is also relevant for study in organizations such as the Student Representative Council of Muhammadiyah University of Palangkaraya, especially in the context of significant changes that are taking place. This study aims to understand the dynamics of communication in the cadre training process between the management and members of the organization. The primary focus of the research is to explore how communication occurs between the management and members during cadre training activities. This research uses a qualitative approach with a descriptive type, along with data collection techniques involving interviews and documentation. To ensure data validity, the researcher employs triangulation of sources, techniques, and time. The findings of the study show that communication in the cadre training process is divided into two categories: internal and external communication. Internal communication involves interactions between the management and members within the organization, with freedom in conveying information between leaders, managers, and members. Meanwhile, external communication focuses on the relationship between the organization and other institutions, to convey aspirations in accordance with its tasks and authority. Additionally, the cadre system in this organization combines both formal and informal training, although there are differences in how each faculty representative conducts cadre training. Overall, this organization is able to implement a more optimal cadre system, especially in preparing the core management.
Abstract:An organization must effectively maximize and enhance employee performance to achieve its objectives. Based on an observation report from PT. BPR Syariah Gala Mitra Abadi, complaints have been raised regarding wage and compensation…
ompensation issues that do not meet expectations, leading to a decline in employee motivation. This study aims to analyze the impact of compensation, work motivation, job satisfaction, work discipline, and work environment on employee performance at PT. BPR Syariah Gala Mitra Abadi. The population of this study consists of 198 employees, with a sample size of 133. The data analysis methods used include instrument testing, descriptive statistics, classical assumption tests, and multiple regression analysis. The study's findings indicate that: 1) Compensation has a positive and significant effect on employee performance (t value 3.166, sig value 0.002). 2) Work motivation has a positive and significant effect on employee performance (t value 8.877, sig value 0.000). 3) Job satisfaction has a positive and significant effect on employee performance (t value 8.877, sig value 0.000). 4) Work discipline has a positive and significant effect on employee performance (t value 3.191, sig value 0.002). 5) The work environment has a positive and significant effect on employee performance (t value 2.085, sig value 0.032). 6) Collectively, these factors—compensation, work motivation, job satisfaction, work discipline, and work environment—have a positive and significant impact on employee performance (F value 67.787, sig value 0.000). This study highlights the importance of managing these factors to improve employee performance at PT. BPR Syariah Gala Mitra Abadi.
Abstract:This study aims to analyze and provide recommendations regarding the arrangement of pedestrian facilities in the Campus 1 area of Muhammadiyah University of Bengkulu. This area plays an important role as the center of academic,…
ademic, social, and mobility activities of the academic community, which heavily depends on pedestrian facilities. Field observations reveal several key issues with the pedestrian facilities in this area, including the sidewalk width not meeting the minimum standard, lack of accessibility features for people with disabilities, absence of vegetation or shade, and insufficient signage and road markings to guide users. These conditions result in discomfort and insecurity for pedestrians, as well as failing to support the principles of inclusivity in infrastructure planning. The research employs a descriptive qualitative and quantitative approach with a case study method. Data were collected through field observations, questionnaires, interviews, and literature reviews. Based on the analysis, the majority of respondents expressed the need for improvements to the sidewalk quality, addition of shade trees, enhanced accessibility for people with disabilities, and the installation of supporting facilities such as street lighting. The study then recommends several improvement measures, such as widening the sidewalks to at least 1.5 meters, providing ramps and Guiding blocks, planting vegetation along the pedestrian routes, and installing road signs and markings. These recommendations aim to improve pedestrian comfort and safety. It is hoped that the results of this study can serve as a reference for Muhammadiyah University of Bengkulu in creating a campus area that is more friendly, safe, comfortable, and inclusive for all users, while also supporting sustainable mobility.
Abstract:Panglipuran Village, Bali, is one of the traditional tourism villages with significant potential to support the economic independence of local communities. However, community empowerment in this village faces various challenges,…
llenges, such as limited resources, a lack of community capacity in management, and dependence on external parties. This study aims to analyze community empowerment based on local participation through the management of the tourism village, using the community empowerment theory proposed by Jim Ife. The study emphasizes the importance of resource, opportunity, knowledge, and skill indicators in supporting the success of community empowerment. This research employs a qualitative descriptive method, collecting data through in-depth interviews, field observations, and documentation. The primary informants of the study include community leaders, local business actors, and tourism village managers. The findings reveal that empowerment through resource indicators has increased the income of craft businesses by 150%, from IDR 2 million to IDR 5 million per month. Furthermore, the opportunity indicator successfully opened avenues for the community to manage homestays, increasing income by up to 70% compared to previous levels. The knowledge and skill indicators also proved significant, with more than 90% of the community actively participating in training, which supports the sustainable economy of the tourism village. The conclusion of this study highlights that community empowerment based on local participation has a positive impact on the economic independence of the Panglipuran Village community. The novelty of this research lies in the integration of community empowerment elements with local wisdom values, such as mutual cooperation and cultural preservation. This model contributes not only to economic development but also serves as a best practice example in sustainable local participation-based tourism village management.
Abstract:This study aims to analyze the role of the local government and community in managing tourism in Malaumkarta village towards increasing local revenue (PAD) of Sorong Regency. The method used in this research is qualitative…
ve research method with the number of informants obtained as many as 7 (seven) people. Data was obtained using observation, interview, and documentation techniques, and then the data was analyzed descriptively based on the sources obtained. The results showed that the government has made every effort to develop tourism in Malaumkarta village by providing facilities and infrastructure to support tourism such as relaxing places (gazebos), public toilets, selling stalls, padang towers, and the construction of other facilities. However, the problem is that until now these facilities have not been used according to their needs, what was planned at the beginning was not implemented, especially the concept of local culture-based development for the Papuan people. In addition, until now the collection of retribution has not been implemented because the government is still focused on implementing development and empowering the community. The government expects good cooperation between the community in managing tourism because the community is the organizer of the sustainability of tourism.
Abstract:This study aims to describe the errors made by students in solving story problems using Newman’s procedure analysis and in terms of students’ learning styles. The type of research used is descriptive qualitative research.…
arch. The subjects of this study were students of class VIIIع with a total of 23 students and selected using purposive sampling as many as 9 students based on visual, auditory and kinetic learning styles. The data collection technique in this study used a learning style questionnaire test which was tested with 23 students of class VIIIع, a story problem test on the system of linear equations of two variables which was tested with 9 students who were selected based on learning style groups and interviews. Based on the results of the study there were 10 students with visual learning styles, 9 students with auditory learning styles and 4 students with kinaesthetic learning styles. Obtained from the research data are: a) Students with visual learning styles made errors based on Newman’s procedure in understanding the problem and writing the final answer; b) Students with auditory learning styles made errors based on Newman’s procedure on understanding the problem, transformation, process skills and writing the final answer, c) Students with kinaesthetic learning styles made errors based on Newman’s procedure on understanding the problem, transformation, process skills and writing the final answer.