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.
Abstract:This study aims to analyze the effect of Financial Target, Financial Stability, and External Pressure on Financial Statement Fraud, with Market Capitalization as a moderating variable, in manufacturing companies listed on…
n the Indonesia Stock Exchange (IDX) during the period 2017–2019. The research employs a quantitative approach using panel data regression analysis with the Common Effect Model (CEM) and the Moderated Regression Analysis (MRA) technique. The data were obtained from the financial statements of manufacturing companies that met the sampling criteria over a three-year observation period. The results indicate that Financial Target (ROA) has a positive and significant effect on financial statement fraud. Financial Stability (INVSAL and CATA) also shows a significant effect but in different directions: INVSAL increases, while CATA decreases the likelihood of fraudulent financial reporting. External Pressure (FREEC) has a negative and significant effect on financial statement fraud. The moderating variable, Market Capitalization, was found to strengthen the effect of CATA and weaken the effect of INVSAL on financial statement fraud. The R² value of 17.52% indicates that the research model explains a moderate portion of the variation in financial statement fraud among manufacturing firms in Indonesia. These findings support Agency Theory and the Fraud Triangle Theory, suggesting that financial pressure, stability, and external conditions play a crucial role in influencing the occurrence of financial statement fraud.
Abstract:This study aims to examine the effect of environmental accounting disclosure and environmental performance on the financial performance of banking companies listed on the Indonesia Stock Exchange during the period 2019–2023.…
�2023. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of eight banking companies selected through purposive sampling. Financial performance is measured using Return on Assets (ROA), environmental performance is measured using the Sustainable Banking Assessment (SUSBA) index, and environmental accounting disclosure is measured using the Environmental Disclosure Index (EDI). The data are analyzed using multiple linear regression analysis after passing classical assumption tests. The results indicate that environmental accounting disclosure has a positive and significant effect on financial performance. In addition, environmental performance also has a positive and significant effect on financial performance. These findings suggest that transparent environmental disclosure and the implementation of sustainable banking practices contribute to improved financial performance. Therefore, banking companies are encouraged to enhance environmental accounting disclosure and strengthen environmental performance as part of their sustainability strategy.
Abstract:The emergence of consumer boycotts driven by socio-political issues reflects a fundamental shift in consumer behavior in the digital era. In Indonesia, a country characterized by high religiosity and extensive social media…
ia engagement, the rapid dissemination of negative information through electronic word of mouth (e-WOM) can trigger strong emotional reactions toward brands. Starbucks Indonesia represents a salient case in which the brand became associated with the Israel–Palestine conflict, generating moral debates, religious sentiments, and intense brand-related hostility in digital spaces. In this context, consumers act not merely as rational economic actors, but as moral agents whose purchasing decisions are influenced by deeply held values and beliefs. This study aims to examine the effects of e-WOM and religiosity on purchase intention, with brand hate serving as a moderating variable among Starbucks consumers in Indonesia. Specifically, the research investigates how exposure to negative online narratives and consumers’ religiosity shape emotional responses in the form of brand hate, and how these responses influence purchasing intentions within a boycott context. A quantitative research design was employed using a survey method targeting Starbucks consumers in Indonesia who were aware of the boycott related to the Israel–Palestine conflict. Data were collected through structured questionnaires and analyzed using structural equation modeling to assess both direct and indirect relationships among variables, including the moderating role of brand hate. This approach enables a comprehensive understanding of the psychological and behavioral mechanisms underlying consumer responses to value-laden and morally sensitive issues. The findings reveal that electronic word of mouth has a significant effect on purchase intention. Religiosity also influences purchase intention, both directly and indirectly through the formation of brand hate. Moreover, brand hate significantly moderates the relationship between e-WOM and purchase intention, such that higher levels of brand hate intensify the decline in consumers’ willingness to purchase. These results highlight the critical role of morally driven negative emotions in explaining reduced purchase intention during boycott movements. This study contributes theoretically by extending consumer behavior literature through the integration of digital communication, religiosity, and negative brand emotions within a single conceptual framework. Practically, the findings suggest that global brand managers should adopt culturally and religiously sensitive communication strategies and proactively manage digital narratives to mitigate the escalation of brand hate amid socio-political controversies.
Abstract:This study aims to analyze the effect of company size, Debt to Equity Ratio (DER), and Return on Equity (ROE) on the Dividend Payout Ratio (DPR) of food and beverage manufacturing companies listed on the Indonesia Stock…
Exchange (IDX) during the period 2019-2024. This research adopts a quantitative approach with multiple linear regression analysis processed using SPSS. The sample of the study consists of 18 companies that meet the purposive sampling criteria. The results show that company size has a positive and significant effect on the Dividend Payout Ratio. However, Debt to Equity Ratio and Return on Equity do not have a significant effect on Dividend Payout Ratio, either partially or simultaneously. These findings suggest that other factors, beyond company size, play a more significant role in influencing dividend policies in the food and beverage manufacturing sector in Indonesia.
Abstract:This study aims to analyze the influence of the marketing mix, service quality, and customer satisfaction on repurchase intention at Singhasari Resort. The research employs a quantitative approach using Partial Least Squares–Structural…
ares–Structural Equation Modeling (PLS-SEM). The sample consists of guests who had stayed at least once at Singhasari Resort during the period of January 2024 to November 2025. The findings indicate that (1) the marketing mix has a significant effect on customer satisfaction and repurchase intention, (2) service quality significantly influences customer satisfaction and repurchase intention, although it represents the weakest predictor, (3) customer satisfaction significantly affects repurchase intention, and (4) customer satisfaction mediates the relationship between the marketing mix and service quality on repurchase intention.
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:Stunting remains a major public health issue in Pesisir Selatan Regency, where the prevalence reached 29.8% in 2023, affecting children’s physical growth and cognitive development. This study aimed to analyze the association…
iation between maternal characteristics (parity, maternal age during pregnancy, age at marriage, birth spacing, education level, occupation, and exclusive breastfeeding) and family income with stunting among children under five. A cross-sectional design was employed involving 30 mothers of young children selected from the working area of Kayu Gadang Public Health Center. Data were collected using structured questionnaires and anthropometric measurements, and analyzed using the Chi-Square test.The results showed that 66.7% of the children were stunted. Maternal characteristics—including parity, maternal age during pregnancy, age at marriage, birth spacing, educational level, and occupation—were not significantly associated with stunting (p>0.05). Significant associations were found between exclusive breastfeeding (p=0.019) and family income (p=0.026) with stunting. Children from families earning below the regional minimum wage and those not exclusively breastfed were more likely to be stunted.In conclusion, exclusive breastfeeding and family income are significant predictors of stunting. Therefore, interventions should emphasize improving exclusive breastfeeding practices and strengthening economic support for at-risk families. These findings are expected to guide evidence-based stunting prevention strategies in Pesisir Selatan Regency.
Abstract:The emergence of the COVID-19 pandemic in 2019 has had an impact on all aspects of life, particularly global health. Indonesia is one of the affected countries. The Indonesian government has responded to the conditions of…
f this pandemic, one of which is by imposing access restrictions to prevent the pandemic from spreading. This policy indirectly affects the community's activities, including the utilization of existing healthcare services. Meanwhile, available data show that one of the major issues that the Indonesian state is still dealing with is its status as the third country with the greatest number of TB (Tuberculosis) cases in the world, with some of the TB cases being classified as Drug-Resistant Tuberculosis (DR-TB).
Abstract:This study explores how incorporating artificial intelligence improves institutional resilience and overcomes the rigidity of conventional, data-based methods to alter financial risk management. To find patterns in AI applications,…
applications, resilience theory, and integration pathways, a qualitative systematic literature review was carried out utilizing theme synthesis in accordance with PRISMA peer-reviewed protocols. Findings show that AI techniques, machine learning for tail-risk detection, deep learning for high-frequency forecasting, and explainable AI for transparent decisions, yield up to 28% reductions in forecasting errors and halve recovery times during crises. The hybrid CNN Transformer architectures and transformer-based NLP models significantly enhance predictive accuracy and forward-looking insights. The study suggests financial institutions adopt integrated AI frameworks, invest in data quality and human–AI collaboration, and implement principle-based governance to balance innovation with fairness and stability. Limitations include reliance on published literature and limited representation of emerging AI models, warranting future longitudinal and context-specific empirical research.