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:Yeni Rahmawati 2209050014. Principal Policy and Leadership in Implementing the Independent Learning Curriculum in Banjarbaru State Elementary Schools Dr. Didi Susanto and Dr. Muhammad Yuliansyah. Policy and Leadership The…
The principal has the ability to lead all school resources. SDN 1 Sungai Besar Banjarbaru and SDN 1 Sungai Ulin Banjarbaru found several problems that were almost the same in the two schools, namely: Limited resources, including teacher competency, use of IT, funds, budget allocation and facilities. Principal Policy and Leadership has a very big role in dealing with various problems in implementing the independent learning curriculum.
This research aims to: 1) Identify the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum at SDN 1 Sungai Besar and SDN 1 Sungai Ulin Banjarbaru, 2) Analyze the results of the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum at SDN 1 Sungai Besar and SDN 1 Sungai Ulin Banjarbaru, and 3) Analyze the supporting and inhibiting factors for the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum.
This research is a qualitative descriptive research using the main instrument of interviews. The data sources in this research are school principals and teachers at SDN 1 Sungai Besar Banjarbaru and SDN 1 Sungai Ulin Banjarbaru. Data analysis uses the Miles and Huberman concept, namely data reduction, data presentation and drawing conclusions.
The results of the research show that: 1) How the Principal's Policy and Leadership in implementing the independent learning curriculum includes: Vision and Mission in Implementing the Independent Learning Curriculum, Policies that support the independent learning curriculum, Leadership periodic collaboration in decision making of the Independent Curriculum 2) Implementation Results by measuring the results of implementation With this policy and leadership, school principals can assess the success and effectiveness of the implementation of the Independent Learning Curriculum and make the necessary adjustments to achieve better results in the future. The principal can evaluate the impact of the implementation of the Independent Learning Curriculum policy and make the necessary adjustments to ensure that all school members get maximum benefits from the implementation of the curriculum. 3) Supporting Factors for the policy and the principal's leadership. The principal's strong and visionary leadership can motivate and direct the entire school community in implementing the independent learning curriculum, Inhibiting Factors Leadership that is less consistent or less committed and budget limitations can hinder the ability to provide facilities.
Abstract:The development of artificial intelligence (AI) technology has serious implications for the criminal justice system in Indonesia. The emergence of new forms of crime such as cyber laundering, deepfakes, and digital data…
manipulation raises questions about who should be held accountable. This study aims to examine the main challenges in applying criminal law to AI-based entities and offer normative and practical solutions to ensure legal certainty. By using a normative juridical approach and a literature review of Indonesian positive legal regulations and doctrines, this study is expected to contribute to the formation of a ius constituendum that is adaptive to the digital era. The results of the study demonstrate the urgency of reforming national criminal law to accommodate the legal status and responsibilities of AI in the Indonesian justice system.
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:This research examines how decentralization policy in Indonesia shapes public administration strategies in tourism destination development across two major cities in West Sumatera: Padang City and Bukittinggi City, which…
possess distinct geographical characteristics, governmental structures, and fiscal capacities. Through a comparative literature study finds that Padang City adopts a coastal modernization strategy oriented toward infrastructure and MICE (Meetings, Incentives, Conventions, and Exhibitions), whereas Bukittinggi City develops a heritage conservation and community based governance approach. Decentralizations demonstrates a characteristics of asymmetrical governance, where fiscal capacity and geographical context significantly determine the local government’s ability to formulate tourism strategies. This study contributes to the theory of destination governance and decentralizations by ooffering the perspective that regional autonomy does not automatically enhance policy effectiveness: rather, it must be supported by institutional capacity, collaboration, and policy fit with the unique characteristics of the tourist destination.
Abstract:This study aims to analyze the validity of the use of language in the Investigation Report (BAP) of the Suspect in the Gowa Police Criminal Investigation Unit through a forensic linguistic study. The focus of the research…
h is directed at four linguistic aspects, namely diction, syntax, coherence, and ambiguity, which have the potential to affect the accuracy, clarity, and consistency of information in BAP documents. This study uses a qualitative approach with a case study design, involving five Suspect BAP documents as primary data analyzed through qualitative content analysis techniques using the interactive model Miles, Huberman, and Saldaña. The results of the study show that the use of diction in some BAPs does not fully reflect the suspect's literal statements, but is a narrative construction of the investigator that has the potential to cause meaning bias. In the syntax aspect, it was found that the sentence structure was long, ineffective, and layered so that it gave rise to the blurring of the subject of action and the flow of information. The aspect of coherence also shows irregularities in the organization of the chronology which results in the flow of events becoming illogical and making it difficult to understand the sequence of events. Meanwhile, referential and semantic ambiguity is found in a number of parts of the BAP, especially related to the use of unclear pronouns that open up the possibility of double interpretation. These findings indicate that the linguistic aspect plays a crucial role in the validity of BAP as a legal document. Linguistic inaccuracy has the potential to affect the interpretation of law enforcement officials and have an impact on the fulfillment of suspects' rights. This study emphasizes the need to improve language competence for investigators and the application of forensic linguistic principles in the preparation of investigation documents.
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 article examines political practices concerning gender issues in Indonesia by highlighting the roles of maternalism (ibuisme) and the hijab as symbolic political instruments. Maternalism positions women within the social…
ocial construction of nurturing “mothers of the nation,” while the hijab functions as a symbol of religiosity and cultural identity used to strengthen electoral legitimacy. Although these symbols may provide women with access and acceptance in political spaces, they often limit the meaning of women’s participation by emphasizing symbolic representation rather than substantive capability and political ideas. This analysis employs a qualitative approach based on a literature review of academic studies on political representation, identity politics, patriarchy, and citizenship. The findings indicate that maternalism and the hijab reflect the persistent dominance of patriarchal culture in Indonesian politics, resulting in gender-biased forms of female citizenship. Therefore, critical awareness and deeper reflection are needed to ensure that women’s representation in politics does not remain merely symbolic but instead fosters substantive participation for a more inclusive democracy.
Abstract:This study aims to analyze the implementation of deep learning in improving the descriptive text writing skills of grade VI students in Group 1, Bangkala District, Jeneponto Regency. Deep learning is seen as relevant to…
overcome students' low writing ability which is characterized by a lack of detail, weak text structure, and lack of ability to choose diction. This study uses a qualitative approach with the type of Class Action Research (PTK) of the Kemmis and McTaggart model which is carried out in one cycle consisting of planning, action, observation, and reflection stages. Data was collected through observation, interviews, documentation, as well as pretest and posttest. The results of the study showed a significant increase in description writing skills after the application of Deep Learning. The average pretest score of 58.40 with 16% completeness increased to 83.20 in the posttest with 88% completeness. An increase in N-gain of 0.62 indicates a moderate–high increase category. In addition to improved grades, students showed positive changes in learning behavior, characterized by increased participation, analytical skills, and quality of reflection on their writing. This study concludes that deep learning is effective in improving descriptive text writing skills while fostering students' critical thinking and metacognitive skills. This model is feasible to be applied as an alternative to Indonesian learning strategies in elementary schools.
Abstract:Based onthe conditions of the Village Development Index (IDM) for Putren Village, usingscoring analysis in 2023, the score was 0.694, with a detailed Social Resilience Index (IKS) score ofSocial Resilience Index (IKS) is…
0.748, the Economic Resilience Index (IKE)is 0.667, and the Environmental Resilience Index (IKL) is 0.667. With this IDM score, Putren Villageis classified as a developing village because it has not yetoptimized its Economic Resilience Index and Environmental Resilience Index.This study aims to formulate a development strategy for Putren Villagetowards becoming an independent village based on the IDM. The analysis method applied inthis study is descriptive qualitative through content analysis. Thedata collection methods used are questionnaires and interviews. The results of the analysisshow that the development strategy for Putren Village towards becoming an independentvillage based on IDM criteria and community expectations is directed at the developmentand repair of village roads, the provision of integrated drainage, the formation of BUMDesand the improvement of the competence of the community