Abstract:The catfish hatchery business has quite good market opportunities due to the increasing public demand for catfish as a widely consumed food source. This study aims to analyze the feasibility of the catfish hatchery business…
ess in Sipange Godang Village in terms of non-financial aspects, financial aspects, and sharia principles. This study uses a descriptive research type with a qualitative approach. The research informants were three catfish hatchery entrepreneurs selected using a saturated sampling technique. Data were collected through observation, interviews, and documentation, then analyzed using the Miles and Huberman model. The business feasibility analysis was carried out based on legal, market and marketing, technical, management, socio-economic, environmental, and financial aspects using the Payback Period (PP), Break Even Point (BEP), and Revenue Cost Ratio (R/C Ratio) methods. The results of the study indicate that the catfish hatchery business in Sipange Godang Village is feasible to be run and developed. Viewed from the non-financial aspect, the business has fulfilled the legal, market and marketing, technical, management, socio-economic, and environmental aspects, although strengthening the business legality is still needed. From a financial perspective, the business is able to recoup its capital, sales are above the break-even point, and its R/C ratio is greater than 1, making it financially viable. Based on Sharia principles, the business is run honestly and free from riba, maysir, and gharar.
Abstract:This study investigated the effectiveness of the Complete‑Sentence Model in enhancing paragraph‑writing ability among ninth‑grade students at SMP Negeri 2 Sibabangun. Specifically, it aimed to (1) describe the implementation…
ementation of the Complete‑Sentence Model in teaching paragraph writing, (2) measure students’ paragraph‑writing ability before and after the intervention, and (3) determine whether the model produced a statistically significant improvement. A pre‑experimental one‑group pretest–posttest design was employed. The population was all Grade IX students (N = 84); a purposive sample of 29 students from class IX C participated. Data were collected via observation checklists and writing tests. Findings show that implementation quality was rated as good (mean = 3.4). Students’ mean writing score improved markedly from 39 (pretest; fail) to 75 (posttest; good). A paired t‑test confirmed the improvement was statistically significant (t = 11.78 > tcritical = 2.05), leading to acceptance of the hypothesis. The results indicate that the Complete‑Sentence Model is an effective instructional strategy for improving paragraph‑writing ability among ninth‑grade students at the study site.
Abstract:PayLater services are one of the rapidly growing digital financial innovations widely utilised in fintech apps in Indonesia, including Kredivo and Akulaku. User reviews on the Google Play Store reflect a range of experiences,…
nces, from satisfaction with the ease of use of the service to complaints regarding bills, interest rates, late payment fees, credit limits, and app performance. This study aims to classify the sentiment of user reviews regarding PayLater services on the Kredivo and Akulaku apps using the Multinomial Naïve Bayes algorithm. Data was collected via web scraping from the Google Play Store and automatically labelled based on user ratings, with ratings of 1-2 classified as negative sentiment and ratings of 4-5 as positive sentiment, whilst a rating of 3 was excluded as it was considered ambiguous. Following a preprocessing stage comprising cleaning, case folding, tokenisation, stopword removal, and stemming, as well as feature extraction using TF-IDF, 3,652 reviews were obtained with a training-to-test data split ratio of 80:20. The results indicate that positive sentiment dominates the dataset at 56.49%, whilst negative sentiment accounts for 43.51%. Analysis by application revealed that Kredivo was dominated by positive sentiment (68.20%), whilst Akulaku was dominated by negative sentiment (51.70%). The Naïve Bayes multinomial model achieved an accuracy of 84.13%, with average precision, recall, and F1-score values of 0.84, demonstrating good and balanced classification performance across both sentiment classes.
Abstract:This study aims to analyze public policy evaluation and environmental governance issues surrounding the Rempang Eco City Project in Indonesia, particularly following its exclusion from the National Strategic Project agenda.…
da. The research employs a qualitative approach using a case study method and systematic literature review from government regulations, scientific journals, environmental organization reports, official investigations, and national media coverage related to Rempang Island. Data were analyzed using public policy and environmental mitigation perspectives. The findings indicate that the Rempang Eco City policy generated serious social conflicts, ecological threats, and legal uncertainty due to weak community participation during the policy formulation process. From an environmental mitigation perspective, the industrialization of Rempang Island has the potential to trigger coastal ecosystem destruction, air and water pollution, coastal abrasion, loss of fishermen’s livelihoods, and prolonged social conflict. The government’s recent decision to remove Rempang Eco City from the National Strategic Project list is considered an important corrective policy. However, unresolved legal and environmental governance issues remain. Policy evaluation based on effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness demonstrates that the Rempang Eco City policy failed to fulfill the principles of sustainable development and good governance.
Abstract:This study examines the visual symbols and cultural values contained in the Marhum Pekan Tomb, one of the historical sites inherited from the Siak Sri Indrapura Sultanate which is the cultural identity of Pekanbaru City.…
City. The purpose of this study is to reveal the meaning, philosophical values, and forms of acculturation of Islamic culture with local Malay traditions represented through the physical form and ornamentation of the tomb. This study uses a qualitative descriptive method with Erwin Panofsky's iconographic approach which includes three stages of analysis, namely pre-iconography, iconography, and iconology. Data sources were obtained through field observations, in-depth interviews, as well as literature and documentation reviews. The results of the study show that visually (pre-iconography), the Marhum Pekan Tomb displays the architectural characteristics of the Selaso Jatuh Kembar House, the use of Malay regalia, stepped jirat forms, and headstones with gender-differentiating shapes, all of which are a blend of local and Islamic culture. Based on the iconographic analysis, all ornaments in the form of plant and flower motifs contain symbolic meanings of purity, fragrant names, good deeds, and obedience to Islamic teachings that prohibit the depiction of living creatures. Meanwhile, iconological analysis reveals the fundamental meaning that this tomb complex is a tangible manifestation of the Malay people's philosophy of life, namely "Adat bersendi Syarak, Syarak bersendi Kitabbullah". The tomb of Marhum Pekan is not merely a burial place, but also evidence of the history of Islamic-Malay civilization and the collective memory of the community, which confirms that the development of Pekanbaru City grew and developed on a foundation of religious values and harmonious local cultural wisdom.
Abstract:Advances in digital technology have brought significant changes to organizational activities; however, they have also increased the risk of technology-based fraud, such as cyber fraud, data manipulation, phishing, and misuse…
suse of information systems. These conditions require organizations to strengthen the internal audit function as a critical component of internal controls and fraud prevention. This study aims to theoretically examine the role of internal audit in preventing fraud in the digital era. The research method used is a systematic literature review (SLR) by collecting and analyzing various relevant national and international journals from 2020 to 2026. The analysis process was conducted using qualitative descriptive methods through the identification, selection, and grouping of research findings based on discussion themes. The research findings indicate that internal audit plays a strategic role in identifying risks, conducting oversight, evaluating the effectiveness of internal controls, and supporting the implementation of good corporate governance. The utilization of audit technologies, such as data analytics, continuous auditing, and digital-based monitoring systems, has proven capable of enhancing the effectiveness of fraud detection and prevention more quickly and accurately. This study also found that the digital competencies of internal auditors and the company’s readiness to strengthen its internal control systems are key factors in supporting the effectiveness of internal audits in the digital age. The implications of this study suggest that organizations need to enhance the competencies of internal auditors and strengthen technology-based internal controls to address increasingly complex digital fraud risks.
Abstract:Digital transformation is the process of bringing technology into the work of organisations. The main goal is to make things work better, be more open and make decisions. Internal audits are important to make sure organisations…
sations are running smoothly and safely. This means audits need to be able to watch over control and manage risks properly. This is very important for organisations to achieve their goals. Stopping fraud is about finding and preventing actions that can hurt the organisation. This research is trying to figure out how digital transformation affects audits and stopping fraud. The researchers used a method called a 'systematic literature review'. This research is about describing things in detail. They got their information from international journals. They used Google Scholar, Scopus and Sinta to find articles from 2022 to 2025. What they found out is that technology like intelligence looking at data, blockchain, robotic process automation and electronic auditing can make internal audits better. These technologies can also make things more transparent. Help stop fraud. However, digital transformation is not easy to do. There are some problems, like auditors not being good enough with technology risks to cybersecurity and organisations not being ready. Digital transformation and internal audits are. Digital transformation can affect fraud prevention. Digital transformation is important for organisations. It can help with internal audits and fraud prevention.
Abstract:Passenger movement within aircraft aisles is an essential activity during the flight process, particularly inside narrow-body aircraft where mobility remains restricted. Interactions between passengers frequently trigger…
avoidance behaviors that potentially influence perceptions of safety, security, and comfort during travel. Therefore, this study aims to analyze passenger perceptions of aisle avoidance on Pelita Air flights based on these three specific dimensions. Methodologically, the research utilizes a quantitative descriptive approach involving a five-point Likert scale questionnaire. Data were gathered from 350 respondents who previously utilized Pelita Air flight services. Furthermore, the analysis was conducted by calculating mean values to determine the categorization of respondent perceptions. Findings indicate that all variables fall within the “good” category. Specifically, the mean value for safety reached 4.098, security 4.099, and comfort 4.077. Effectively, these findings demonstrate that the avoidance process in the cabin aisle is perceived as safe, orderly, and sufficiently comfortable despite the limited space for movement. Importantly, this study contributes to the understanding of passenger behavior in confined cabin spaces and becomes valuable input for airlines to enhance the quality of cabin services.
Abstract:This study describes the strategies and mentoring model implemented by HIMPAUDI in Krui, West Pesisir Regency, to improve the professionalism of early childhood education teachers. This research employed a descriptive qualitative…
alitative approach, with primary data collected through a structured interview with a HIMPAUDI board member in West Pesisir Regency. The findings show that HIMPAUDI mentoring is carried out through tiered training, curriculum and learning workshops, teacher working groups, seminars, mentoring, supervision, sharing of good practices, and socialization of professional ethics. The mentoring model is participatory, collaborative, continuous, needs-based, reflective, and ethical-professional. These activities strengthen teachers pedagogical, professional, social, and personal competencies, particularly in understanding child development, designing creative learning, developing learning media, adapting the curriculum, and maintaining professional responsibility. However, implementation is constrained by limited time, training costs, unequal access to information, varied teacher motivation, digital competence, and coastal geographical conditions. The study recommends strengthening local professional development through professional learning communities, mentoring cycles, digital support, and institutional collaboration among HIMPAUDI, local government, higher education institutions, and early childhood education providers.
Abstract:This study aims to analyze the effect of Quick Ratio (QR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) on firm value as measured by Price to Book Value (PBV) in consumer non-cyclical sector companies listed on…
the Indonesia Stock Exchange during the 2021–2024 period. The consumer non-cyclical sector was selected because it consists of companies producing essential goods with relatively stable demand, making it an important sector in the national economy. This research employed a quantitative approach using secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 196 observations. Data analysis was conducted using multiple linear regression analysis with SPSS software, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, Quick Ratio has no significant effect on firm value, indicating that short-term liquidity is not the main consideration for investors in assessing company value. Debt to Asset Ratio also has no significant effect on firm value, meaning that the level of debt dependence does not directly determine market valuation. Meanwhile, Return on Assets has a positive and significant effect on firm value, indicating that profitability is the main factor influencing investor confidence and market value. Simultaneously, Quick Ratio, Debt to Asset Ratio, and Return on Assets have a significant effect on firm value. The coefficient of determination (R²) value of 0.510 indicates that 51.0% of firm value variation can be explained by the three independent variables, while the remaining 49.0% is explained by other factors outside this study.