Abstract:This research was conducted to assess the financial performance of PT Pertamina Geothermal EnergyTbk for the 2022–2023 period using a financial ratio analysis approach focused on profitability and liquidity ratios. The research…
research method used is quantitative descriptive, utilizing secondary data sourced from the company's financial statements. Indicators used in the profitability analysis includeNet Profit Margin, Return on Assets( ROA), and Return on Equity(ROE), while liquidity analysis is carried out usingCurrent Ratio, Quick Ratio, AndNet Working Capital Ratio.The analysis results show an increase in the profitability ratio, reflecting improvements in operational efficiency and the company's ability to utilize assets to generate profits. On the other hand, although the liquidity ratio has improved, its value has not yet reached the ideal level, indicating that the company still faces challenges in meeting its short-term obligations. Overall, PT PertaminaGeothermal EnergyTbk during the 2022–2023 period showed increasingly improving profitability performance, but still needs to pay attention to and strengthen liquidity conditions to maintain the company's financial stability.
Abstract:The purpose of this research is to examine how Ibn Miskawayh’s thoughts on moral education influence the management of moral challenges in the current social media era. Various ethical issues such as cyberbullying, the spread…
spread of hoaxes, and the lack of politeness in communication have emerged alongside the increase in digital platform usage, indicating a decline in digital morals. This study is a qualitative research using the library research method. The primary data are drawn from Ibn Miskawayh’s seminal work, Tahdhib al-Akhlaq, which is analyzed using content analysis and descriptive-philosophical methods. The results show that Ibn Miskawayh’s concept of moral education remains relevant as a foundation for digital ethics through three main pillars: first, the concept of al-wasat (moderation) which trains social media users to be wise and proportional in consuming information; second, the strengthening of cognitive power (al-quwwah al-nathiqah) to filter negative content; and third, the formation of character based on internal self-control to achieve justice (‘adalah) when interacting in virtual public spaces. The conclusion of this research confirms that Ibn Miskawayh’s thoughts provide a curative and preventive framework for building a more civilized and ethical digital ecosystem.
Abstract:Coal mining, handling, and transportation activities are major sources of airborne particulate matter containing respirable crystalline silica, which poses significant risks to respiratory health. Silicosis remains a serious…
ious occupational and environmental disease affecting not only workers but also communities living near coal-handling areas. Physical environmental factors, including air quality, temperature, humidity, and wind speed, play an important role in influencing dust generation, dispersion, and inhalation exposure. This narrative review aims to synthesize current evidence on the influence of physical environmental conditions on silica exposure and silicosis development, integrating findings from environmental monitoring studies, epidemiological research, and experimental Wistar rat models. A literature search was conducted using major scientific databases to identify relevant peer-reviewed articles published between 2010 and 2024. The reviewed evidence indicates that prolonged or high-intensity exposure to silica dust is strongly associated with chronic pulmonary inflammation and progressive fibrosis. Environmental conditions can exacerbate exposure risk by increasing airborne particulate concentrations and respiratory vulnerability. Experimental studies using Wistar rats provide mechanistic insights into silica-induced lung injury, supporting epidemiological observations in human populations. This review highlights the importance of integrating environmental, occupational, and biological perspectives to improve risk prediction, early detection, and preventive strategies for silicosis in coal-handling regions.
Abstract:This study aims to analyze the financial distress condition of PT Pertamina Patra Niaga during 2019–2023 using the Springate Score (S-Score) model. Financial distress is a critical stage preceding potential bankruptcy, commonly…
commonly detected through declining liquidity, profitability, and operational capability. This study employed a quantitative descriptive approach using secondary data sourced from audited financial statements. The Springate model, consisting of four key ratios (working capital to total assets, EBIT to total assets, EBT to current liabilities, and sales to total assets), was applied to evaluate the company’s financial stability. The results show fluctuating financial performance. PT Pertamina Patra Niaga was categorized as financially healthy (safe zone) in 2019, 2020, 2021, and 2023, but experienced financial distress in 2022 due to severe liquidity pressure and increased short-term liabilities. The overall average S-Score of 0.9453 places the company in the grey area, indicating potential vulnerability to financial instability. The findings highlight the importance of improving liquidity management, strengthening working capital, and increasing operational efficiency to prevent future distress. Distress dengan Metode Springate Score pada PT Pertamina Patra Niaga Periode 2019–2023
Abstract:Corruption, as an organized and transnational crime, demands a more effective asset recovery mechanism than the conventional criminal approach currently applied in Indonesia. The limitations of criminal law instruments in…
n tracing, confiscating, and repatriating assets that have been transferred, concealed, or placed outside national jurisdiction form the central background for the urgency of the Asset Forfeiture Bill. This study aims to analyze the concept of asset forfeiture for corruption cases through the non-conviction based forfeiture mechanism and assess the alignment of the Asset Forfeiture Bill with international standards, particularly the UNCAC. The research employs a normative legal method through an examination of legislation, academic literature, international documents, and comparative best practices. The findings indicate that the Bill introduces a new enforcement paradigm through in rem procedures, an integrated asset-tracing system, civil judicial control, and transparent asset management. The discussion reveals that although the Bill has significant potential to enhance state asset recovery, its implementation requires strengthened evidentiary standards, protection of property rights, and improved inter-agency coordination. The study concludes that the Asset Forfeiture Bill represents a strategic instrument for improving the effectiveness of anti-corruption efforts, yet its success depends on procedural safeguards, transparency in asset administration, and the institutional capacity of law enforcement bodies.
Abstract:This research was motivated by the scarcity of Indonesian language teaching materials for foreign speakers (BIPA). The large interest of foreigners in learning Indonesian is still hampered by the lack of availability of…
BIPA teaching materials. This limited teaching material is an important problem that teachers often face in BIPA learning activities. Therefore, the development of BIPA teaching materials is urgently needed. The problems studied in this research are (1) characteristics of BIPA 1 teaching materials currently used in BIPA learning, (2) development of BIPA 1 teaching materials based on the Animaker application as alternative teaching materials in BIPA learning, (3) feasibility of developing BIPA teaching materials 1 based on the Animaker application in BIPA learning, and (4) the effectiveness of developing BIPA 1 teaching materials based on the Animaker application based on BIPA learners' understanding. This research uses a Research and Development (R&D) approach. This research uses three data collection techniques, namely observation, questionnaires, and documentation to obtain data on the needs for developing teaching materials and evaluating teaching material prototypes. The data sources consist of BIPA teachers, BIPA students and expert lecturers. Data analysis in this research uses descriptive qualitative which consists of data presentation and data conclusions. The results of this research are that BIPA students often feel bored and confused by teaching materials that are only presented in the form of textbooks and very short material. Therefore, teaching materials need to be developed in accordance with Widodo and Jasmadi's theory of teaching material characteristics so that they can support independent learning, deeper understanding, contextualization of material, increased motivation, comprehensive language skills, adaptation to technological developments, learning flexibility, and strengthening skills. grammar. The development of teaching materials through Animaker shows the dominance of changes in substantial and visual aspects, which shows a comparison of characteristics between original and developed teaching materials. The teaching materials developed are more interactive and communicative, so that they can reduce boredom, increase understanding of the material, and increase enthusiasm for learning Indonesian for students
Abstract:The development of Artificial Intelligence (AI) technology is currently progressing very rapidly and has had a major influence on various sectors, including the education sector, offering great potential in compiling engaging…
aging and relevant teaching materials. However, teachers still face challenges related to limitations in time, energy, technological understanding, and the accuracy of AI-generated content. Findings from the analysis show that AI has a significant capability to support teachers in designing learning materials relevant to student needs, as well as testing the accuracy of AI-generated content related to the learning material. Using a non-participant observation method, data was collected through social media, unstructured interviews with lecturers, teachers, and the general public, as well as testing the content of AI platforms such as ChatGPT, Gemini, and Meta AI. This research uses a descriptive qualitative approach to analyze the data. The study's findings reveal that artificial intelligence has a significant capacity to support educators in designing learning materials, while also optimizing time productivity and teaching innovation. However, the accuracy of AI content, although quite high for basic concepts, often does not include specific sources or references, thus requiring manual verification by teachers. The main challenges include a lack of training and technological understanding. It is recommended that teachers undergo AI training and always verify AI content with trusted sources.
Abstract:Traffic accidents impose a heavy economic burden, particularly on victims’ medical expenses. PT. Jasa Raharja, a state-owned insurance company, plays a crucial role in providing compensation for hospitalization costs. This…
This study analyzes the impact of PT. Jasa Raharja’s insurance on inpatient expenses for traffic accident victims in Pekanbaru City. The research applies a quantitative approach with descriptive analysis and simple regression. Data came from 120 respondents, consisting of victims and their families who received insurance benefits. The findings show that PT. Jasa Raharja’s insurance claims cover an average of 67% of total hospitalization costs, significantly reducing the victims’ financial burden. However, the coverage ceiling remains limited and does not fully meet medical expenses. This study concludes that PT. Jasa Raharja makes a substantial contribution to financing accident-related hospitalization, although increasing the claim ceiling would better align with current hospital costs.
Abstract:The rapid proliferation of digital markets has intensified legal challenges surrounding the modification and resale of Creative Commons–licensed digital products in Indonesia. This study conducts a doctrinal analysis of…
f the Indonesian Copyright ActLaw No. 28 of 2014) in light of comparative jurisprudence from Japan, Taiwan, and the United States, elucidating how civil-law and common-law systems treat CC licenses. It examines recurring issues ambiguities in “derivative works,” conflicts between non-commercial and commercial exploitation clauses, and failures to observe attribution requirements through practical case studies of software, e-books, music, and video tutorials. Drawing on Satjipto Rahardjo’s progressive legal theory, the research argues for a functional, transformative approach that aligns domestic copyright doctrine with globally harmonized open-licensing principles and substantive justice. The analysis reveals that, under Indonesian law, permissibility hinges on strict adherence to each license’s specific terms; however, current regulations lack clarity, generating legal uncertainty for both creators and users. To address these gaps, the study proposes interpretative guidelines and legislative reforms that (1) define “derivative works” in accord with CC International’s porting model, (2) reconcile non-commercial provisions with legitimate digital markets, and (3) institutionalize attribution standards. Such measures would safeguard creators’ moral and economic rights while fostering equitable digital access and innovation, thereby enhancing Indonesia’s knowledge economy.
Abstract:This study aims to determine the extent to which financial literacy affects the financial management behavior of MSME actors in DKI Jakarta, by considering the role of attitudes towards financial risk and the use of financial…
ncial technology as mediating variables. The background of this study comes from the fact that there are still many MSME players who are not able to manage their finances optimally, even though access to information and digital financial services is quite widespread. Using a quantitative approach, data were collected from 156 individual business owners and analyzed through the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results showed that financial literacy did not have a significant direct effect on financial management behavior. However, financial literacy has a positive and significant effect on financial risk attitudes and financial technology. These two variables directly influence financial management behavior, and act as mediators in the relationship between financial literacy and financial management behavior. These findings emphasize the importance of a financial literacy approach that not only focuses on increasing knowledge, but also includes the formation of rational risk attitudes and the practical use of financial technology. This kind of literacy strategy is considered more relevant and effective in improving the financial management of MSME actors, especially in the current digital era.