Proceeding International Conference on Digital Education and Social Science

Analysis of the Usability of the Badkidstore Indonesia Website Using the System Usability Scale (SUS) Method

2026-01-18T20:30:47+07:00

The development of e-commerce in Indonesia requires business actors to provide websites that not only function as a marketing medium, but are also able to provide a good user experience. The Badkidstore Indonesia website is an e-commerce platform that sells casual wear fashion products for young soccer players. As the main means of transactions, this website must have good usability so that users can shop comfortably and efficiently, although there are still obstacles in navigation, access speed, and purchase flow. This study aims to assess the usability of the Badkidstore Indonesia Website based on user perception using the System Usability Scale (SUS) method. The research was carried out in a descriptive quantitative manner through a SUS questionnaire containing 10 Likert scale statements which were distributed to 100 active users, then analyzed using the calculation of SUS scores. The results of the study showed that the Badkidstore Indonesia website obtained an average SUS score of 69.9 which was in Grade C- with the category "OK" and the Acceptable level. Based on the Net Promoter Score (NPS) classification, the score belongs to the Passive category, which shows that users are quite satisfied but not yet encouraged to recommend the website to other users. Based on the results of the research, the Badkidstore Indonesia website has met the minimum usability standards, but it still needs further development. Improvements are suggested on access speed, interface consistency, and purchase flow. This research is limited to the use of the SUS method, so further research is recommended to combine other methods such as UEQ or WebQual and retest after system improvement.

Educational Innovations for Sustainable Learning in Higher Education: A Systematic Literature Review

2026-01-18T20:30:45+07:00

Higher education plays a vital role in supporting the social, economic, and cultural development of global societies. With the advancement of technology and increasing global demands, higher education institutions are required to continuously innovate in order to create relevant and sustainable learning experiences. This study aims to systematically review various educational innovations implemented in higher education to support sustainable learning. Using a PRISMA-based Systematic Literature Review (SLR) approach, 37 articles published between 2020 and 2024 were analyzed. The study identified three main categories of educational innovation: curriculum innovation, instructional innovation, and educational technology innovation. Curriculum innovations include the integration of sustainability principles and the development of 21st-century skills. Instructional innovations involve active learning approaches and personalized learning technologies. Meanwhile, technological innovations focus on the use of AI, AR/VR, and digital learning platforms that enhance interactive and inclusive learning experiences. Despite challenges such as infrastructure gaps, limited faculty training, and unequal access to technology, this study highlights the importance of integrated and sustainable approaches in implementing educational innovations. It provides evidence-based recommendations for higher education institutions to develop more relevant, inclusive, and sustainable learning practices.

The Influence of Electronic Word of Mouth, Brand Trust, and Product Quality on Purchase Decisions for Glad2Glow Moisturizer

2026-01-18T20:30:43+07:00

This study examines the impact of several elements, namely Electronic Word of Mouth (E-WOM), Brand Trust, and Product Quality on the purchasing decisions of Management students at UNP Kediri, specifically for the class of 2022, regarding Glad2Glow moisturizer products. This study examines each element both individually and in relation to each other. The elements that are the main focus in this study are Electronic Word of Mouth (X1), Brand Trust (X2), and Product Quality (X3). The main objective of this study is to evaluate the impact of these elements on purchasing decisions (Y). The method used in this study is a quantitative approach to understand the relationship between causal factors. The population studied includes all Management students at UNP Kediri, while the sample consists of 40 students from the class of 2022 who have purchased at least one Glad2Glow moisturizer product. Data collection was conducted using an online questionnaire based on a Likert scale. To analyze the data, classical assumption tests, multiple linear regression, coefficient of determination, and hypothesis testing were conducted. The results showed that Electronic Word of Mouth and Product Quality did not significantly influence purchasing decisions. However, Brand Trust was shown to have a significant impact when analyzed separately. When the three elements were analyzed together, they were found to have a significant influence on purchasing decisions.

The Influence of Green Accounting, MFCA, and Environmental Performance on Sustainable Development

2026-01-18T20:30:41+07:00

The purpose of this study is to examine how green accounting, material flow cost accounting (MFCA), and environmental peformance affect sustainable development in food and beverage manufacturing firms listed on the Indonesia Stock Exchange between 2022-2024. A quantitative research design was applied. The study population consisted of 95 companies, from which 50 were selected as samples using purposive sampling. Data were analyzed through descriptive statistics, classical assumption testing, multiple linear regression, and hypothesis testing using SPSS 20. The results show that all three variables positively and significantly affect sustainable development. These findings demonstrate that adopting environmental accounting practices, optimizing material flow efficiency, and enhancing environmental performance substantially contribute to strengthening corporate sustainability efforts. Overall, the study underscores the strategic role of environmental management and sustainability-oriented accounting in improving sustainability outcomes within the food and beverage manufacturing industry.

Implementation of Internal Audit Control System to Support the Accuracy of CV AFCO Fresh Financial Reports

2026-01-18T20:30:40+07:00

This study aims to analyze the impact of changes in audit methods on the accuracy of stock opname reports at CV Afco Fresh. Stock opname is a crucial activity in inventory management that ensures the accuracy between physical stock and recorded inventory data in financial reports. Initially, the audit method involved scheduling audits in advance, which created opportunities for fraud among outlets. This method was then changed to simultaneous audits across all outlets to close data manipulation loopholes. This qualitative study uses a case study approach involving in-depth interviews, observations, and document reviews related to audit proced ures and stock opname reporting. The findings indicate that the change to simultaneous audits significantly improved the integrity and accuracy of stock opname reports, thereby enhancing the reliability of the company’s financial statements. This change also reduced errors and fraud risks, increasing stakeholder confidence in inventory data. The study recommends strengthening supervision, utilizing supporting technologies, and enhancing training as further steps to maintain audit quality and report accuracy.

The Effect of Good Corporate Governance and Inflation on Financial Distress with Financial Performance as a Mediating Variable

2026-01-18T20:30:15+07:00

The purpose of this study is to examine how good corporate governance and inflation affect financial distress using financial performance as a mediating variable. This research focuses on companies that were listed between 2020 and 2024 in the Indonesia Stock Exchange's (IDX) apparel and luxury goods subsector. The methodology used in this study is quantitative. A final sample of 14 firms was chosen by purposive sampling from the 24 enterprises that made up the research population. Data testing and analysis were carried out using descriptive statistical tests, classical assumption tests, multiple linear regression analysis, partial tests (t-tests), coefficient of determination tests (Adjusted R Square), and PROCESS Macro Hayes mediation tests using SPSS 27 software. The results show that good corporate governance has a positive and significant effect on financial performance, while inflation has a negative and significant effect on financial performance. In addition, good corporate governance has a positive and significant effect on financial distress, inflation has a positive and non-significant effect on financial distress, and financial performance has a negative and significant effect on financial distress. The mediation test shows that financial performance is unable to mediate the effect of good corporate governance on financial distress, but is able to mediate the effect of inflation on financial distress.

Data and Information Security Analysis in Risk Management Using OCTAVE-S Framework and ISO 27001:2022

2026-01-18T20:30:13+07:00

This study examines security policies from a governance perspective within an institution to assess the level of security of assets, data, and information. The results of this study aim to analyse risks and assist the institution in mitigating those risks. This study uses a literature review of previous studies that focus on the OCTAVE-S Framework and ISO27001:2022. The subject of the study is the Academic System, while the object is UN PGRI Kediri University. The method used is based on ISO 27001:2022 and uses the OCTAVE-S framework. The research data was obtained by conducting interviews with university officials, particularly those responsible for the implementation and security of data and information. From the interview results, the assets were then identified, consisting of the categories of system information and applications, and the second was people (human resources). Next, a classification was made containing a description of the risk level, with the aim of conducting a stoplight assessment. The next step was to classify the interview results into 15 types of security practice evaluations and assign them a stoplight rating as defined earlier. Security aspects with a red stoplight rating were used to produce a risk mitigation document referring to ISO 27001:2022.

Analysis of Balanced Scorecard Implementation in Measuring Company Performance at PT. SBC Berkah Bersama

2026-01-18T20:30:11+07:00

This study aims to analyze the implementation of the Balanced Scorecard (BSC) in measuring company performance at PT. SBC Berkah Bersama, a multi-unit retail company operating in East Java. This research employs a descriptive qualitative approach to provide a comprehensive overview of company performance based on the four Balanced Scorecard perspectives: financial, customer, internal business process, and learning and growth. Data collection techniques include in-depth interviews with management, direct observation of operational activities, documentation review, and supporting questionnaires distributed to customers and employees. The results indicate that the implementation of the Balanced Scorecard at PT. SBC Berkah Bersama assists management in evaluating company performance more comprehensively, not only from a financial perspective but also in terms of service consistency, operational effectiveness, customer satisfaction, and human resource development across business units. Although financial ratio analysis is not conducted quantitatively, the descriptive use of financial indicators still provides strategic information for managerial decision-making. This study concludes that the Balanced Scorecard is a relevant and applicable performance measurement framework for medium-scale multi-unit retail companies and can support strategic alignment and sustainable performance improvement.

Strategic Business Development Analysis Using the SWOT Framework: A Case Study of a Welding Services Small Enterprise

2026-01-18T20:30:10+07:00

Small and medium-sized enterprises (SMEs) in technical service sectors are required to continuously adapt to changing market conditions and increasing competitive pressure. Strategic planning is therefore essential to ensure business sustainability and competitiveness. This study aims to analyze the internal and external business environment of a welding services SME and to formulate appropriate development strategies using an integrated SWOT-based approach. A qualitative descriptive method was employed, with data collected through direct observation, in-depth interviews, and documentation. The analysis utilized the Internal Factor Evaluation (IFE) Matrix, External Factor Evaluation (EFE) Matrix, Internal–External (IE) Matrix, and the Grand Strategy Matrix. The results indicate that the enterprise possesses moderate internal strength and operates within a favorable external environment. The IE Matrix places the firm in a hold-and-maintain position, while the Grand Strategy Matrix identifies the firm in Quadrant I, indicating potential for growth-oriented strategies. Based on the SWOT Matrix, several strategic alternatives are proposed to enhance competitiveness and support long-term business development. This study highlights the relevance of integrated strategic analysis as a practical decision-making tool for SMEs in technical service industries.

Economic and Political Conditions in Indonesia Post-Perspective Reform Constitution Creation Work

2026-01-18T20:30:08+07:00

The 1998 reforms resulted in transformation in life nation and state. Efforts to improve done For overcome damage or deviations that occur during leadership President Soeharto in the New Order Era Top of Form

The 1998 Reformation was a fundamental milestone in the history of national and state life in Indonesia, marking the end of the New Order regime and the beginning of the era of democratization. This normative legal research was conducted by examining various formal legal regulations. In 1998, the worsening economic conditions had a negative impact that was widely felt, with the people's welfare declining. Limited economic growth indicated serious challenges in achieving development and improving welfare. The Job Creation Law also illustrates how Indonesia positions itself in the global economic order. Regarding job creation, it is hoped that job creation will be able to absorb the widest possible Indonesian workforce amidst increasingly competitive competition and the demands of economic globalization.

Psychological Mechanisms of Mathematics Anxiety and Impact on Mathematical Problem-Solving Performance within a Blended Learning Ecosystem Utilizing a Learning Management System (LMS)

2026-01-18T20:30:06+07:00

This study investigates the psychological mechanisms of mathematics anxiety and its impact on mathematical problem-solving performance within a blended learning ecosystem supported by a Learning Management System (LMS). The primary aim of this research is to examine the relationship between mathematics anxiety and students' mathematical problem-solving abilities in technology-enhanced learning settings. The participants were 60 prospective elementary school teachers enrolled in a mathematics education course that used a blended learning model integrating face-to-face instruction and LMS-based activities. A mixed-methods design was employed to obtain both quantitative and qualitative insights. Quantitative data on mathematics anxiety and problem-solving performance were analyzed using correlational analysis and regression modeling to identify the strength and direction of the relationship between variables. Complementary qualitative data were collected through semi-structured interviews and learning-experience reflections to explore students' cognitive, emotional, and behavioral responses during blended learning, how particularly LMS-mediated tasks shaped their anxiety patterns and strategic approaches to problem solving. Research findings show that the influence of mathematics anxiety on learning performance or problem solving is indirect and influenced by psychological mechanisms and a more complex learning context. Thus, mathematics anxiety cannot be understood separately, but needs to be studied together with other cognitive, affective, and contextual factors.

Repurchase Intention in the Digital Age: Analyzing the Effects of E-WOM and Brand Image on a Local Indonesian Skincare Product

2026-01-18T20:30:04+07:00

Studi ini dirancang untuk mengkaji secara mendalam sejauh mana Electronic Word of Mouth (E-WOM) serta brand image memberikan dampak terhadap kecenderungan konsumen dalam melakukan pembelian ulang produk skincare Glad2Glow. Pelaksanaan penelitian berlokasi di wilayah Jombang yang dikategorikan sebagai kota sekunder dengan partisipasi 100 responden yang memiliki pengalaman menggunakan produk serta memperoleh informasi ulasan dari media sosial. Pendekatan yang diterapkan adalah kuantitatif dengan pengumpulan data melalui kuesioner berbasis skala Likert lima poin. Pengolahan data penelitian dilakukan dengan teknik regresi linier berganda yang dijalankan melalui perangkat lunak SPSS. Temuan analisis membuktikan bahwa E-WOM memberikan pengaruh positif serta signifikan terhadap minat beli ulang konsumen, demikian pula variabel brand image. Hasil uji F mengindikasikan bahwa kedua variabel tersebut secara bersamaan memiliki pengaruh signifikan terhadap minat beli ulang. Hasil penelitian ini memperkuat pandangan bahwa mutu informasi berbasis digital serta citra merek yang terbentuk dengan baik berperan krusial dalam memengaruhi keputusan konsumen untuk melakukan pembelian ulang terhadap produk skincare lokal seperti Glad2Glow.

Competitiveness Strategy of Culinary Msmes Based on Swot Analysis: A Case Study of Bathok’s Coffee

2026-01-18T20:30:02+07:00

Micro, small, and medium enterprises (MSMEs) are required to continuously adapt to dynamic market conditions and increasing competition. This study aims to analyze the internal and external environments of Bathok’s Coffe and to formulate appropriate business development strategies using an integrated SWOT analysis approach. A descriptive qualitative method was employed, with data collected through observation, interviews with the business owner, and documentation. The analysis was supported by the Internal Factor Evaluation (IFE) Matrix, External Factor Evaluation (EFE) Matrix, Internal–External (IE) Matrix, and Grand Strategy Matrix. The results indicate that Bathok’s Coffe possesses internal strengths related to product quality and customer loyalty, while weaknesses are identified in marketing management and technology utilization. The integration of internal and external factors places the enterprise in a moderate strategic position, suggesting a hold-and-maintain strategy. This study concludes that strengthening internal capabilities and selectively utilizing market opportunities are essential for achieving sustainable business development.

Development of Interactive Learning Media for Basic Concepts of 3D Objects

2026-01-18T20:30:01+07:00

The problem that occurs in class XI Multimedia at SMK Negeri 1 Gambut is the lack of enthusiasm and student participation in 2D and 3D Animation Engineering subjects. To answer this problem, interactive learning media was created using Articulate Storyline 360 with a focus on Basic Concepts of 3D Objects, to provide learning material more interesting and accesssible form, especially for students who have difficulty with abstract visualization in conventional learning. Simultaneously with the development process, a feasibility review was also carried out to determine whether the media was feasible for use in classroom learning. The method used is Research and Development (R&D) with the Borg and Gall model, which has been modified into five stages: (1) preliminary study, (2) planning, (3) initial product development, (4) testing and evaluation, and (5) final product and distribution. The feasibility test of the media was conducted through: content validation by two content experts, media validation by two media experts, individual trial by students, and field trials evaluation by students. The final results of the research indicate that the developed media can be accessed offline through Android and Windows devices. The validation results indicated that the material expert scored 4.59 and the media expert scored 4.85, both categorized as very good. The individual trial and field trial resulted in scores of 4.20 and 4.64, respectively, both categorized as very good. Based on the results, the learning media was declared feasible for use in learning 3D object material in vocational schools.

Development Of Educational Interactive Game Media Based On Child-Friendly Learning In Mathematic Content To Improve Critical Thinking Understanding

2026-01-18T20:29:59+07:00

This research and development (R&D) aimed to test the feasibility (validity and practicality) and effectiveness of the Child-Friendly Learning-based Interactive Game Educational Media in improving fifth-grade elementary school students' understanding of mathematic The main problem identified was the lack of interactive use of conventional media, resulting in passive, unenthusiastic students, and difficulties in understanding the mathematic material. The development model used was ADDIE (Analysis, Design, Development, Implementation, Evaluation), and the study was conducted at Sambiroto Elementary School and Mojosari 2 Elementary School. The results showed that the EDUMIG media had excellent validity (Media Experts 94%, Material Experts 91.5%) and very high practicality (Teachers 97.3%, Students 100%). This media proved significantly effective, as evidenced by the T-Test results of 0.000 (<0.05), indicating a significant difference in the average scores between the two classes. The increased effectiveness was reinforced by the experimental class' N-Gain value of 0.659 (moderate category), significantly higher than the control class's (0.257, low category). Thus, Educational Interactive Game Media has successfully become a valid, practical, and effective innovative solution for increasing the motivation, engagement, and conceptual understanding of mathematic students.

Formulating Business Development Strategies through SWOT Analysis: A Case Study of Kayffa Store

2026-01-18T20:29:57+07:00

Micro, small, and medium enterprises (MSMEs) face increasing competitive pressure that requires the formulation of effective and adaptive business strategies. This study aims to analyze the internal and external conditions of Kayffa Store and to formulate appropriate business development strategies using an integrated SWOT analysis approach. A descriptive qualitative method was employed, with data collected through observation, interviews with the business owner, and documentation. The analysis was supported by the Internal Factor Evaluation (IFE) Matrix, External Factor Evaluation (EFE) Matrix, Internal–External (IE) Matrix, and Grand Strategy Matrix. The results indicate that Kayffa Store possesses several internal strengths related to product quality and customer trust, while weaknesses are identified in marketing management and promotional activities. The integration of internal and external factors places the enterprise in a moderate strategic position, suggesting a hold-and-maintain strategy. The study concludes that strengthening internal capabilities and selectively utilizing market opportunities are essential for sustainable business development.

The Influence of Product Quality, Price, and Brand Image on Purchase Decisions for OMG Lip Cream Products

2026-01-18T20:29:56+07:00

The purpose of this study is to examine how brand image, price, and product quality affect students at Nusantara PGRI University in Kediri's decisions to buy OMG Lip Cream. The research focused on consumer behavior in the context of the growing marketing of local cosmetic products. The study employed a causal associative design and a quantitative method. A Likert-scale questionnaire was used to collect data from 40 active students in UNP Kediri's Faculty of Economics and Business who had at least once bought OMG Lip Cream. Multiple linear regression was employed in data analysis to ascertain the partial and simultaneous effects between variables. The results showed that product quality significantly influenced purchasing decisions. This confirms that product performance, brightness, and attractiveness are the main factors in determining consumer choice. Price was also shown to have a significant influence, indicating that affordability and product value are important considerations in the purchasing process. However, brand image did not have a significant influence, indicating that brand perception is not a primary determinant for consumers. At the same time, brand image, price, and product quality all had a big impact on buying decisions. In conclusion, brand image has less of an impact on purchase decisions than suitable price tactics and improved quality.

Analysis Of Financial Management Accounting Practices In The Tourism Start – Up Of Sumberaji Village

2026-01-18T20:29:54+07:00

This study aims to analyze accounting practices in the financial management of tourism in the village of Sumberaji, Slaji Hamlet, Kabuh Subdistrict, Jombang Regency. The study uses a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. Informants consisted of the village head, BUMDes administrators, treasurers, and community members. The results show that tourism financial management has covered the stages of planning, recording, fund management, reporting, and accountability in accordance with village regulations. However, accounting practices are still carried out in a simple and manual manner, with limited human resource competencies and the absence of an application-based recording system. Transparency and accountability have been pursued through village deliberations and information boards, but have not been carried out optimally and routinely. This study concludes that there is a need to improve the capacity of managers and the accounting system to support more transparent and sustainable village tourism financial management.

From Flowers to Strategy: A Swot-Based Business Development Analysis of Queency Florist

2026-01-18T20:29:52+07:00

Increasing competition in the creative industry requires florist businesses to adopt adaptive and sustainable development strategies. This study aims to analyze internal and external conditions and formulate business development strategies for Queency Florist using SWOT analysis integrated with the IFE, EFE, IE, and Grand Strategy matrices. A qualitative descriptive method was employed, with data collected through observation, in-depth interviews with the business owner, and documentation. The results indicate that Queency Florist’s main strengths lie in product quality, creative design, and customer service, while weaknesses are related to limited digital marketing and financial management. The IFE score of 2.57 and the EFE score of 2.86 place the business in Cell V of the IE matrix, suggesting a hold and maintain strategy. The Grand Strategy Matrix positions the firm in Quadrant II, indicating that market penetration and product differentiation are the most appropriate strategies. This study highlights the importance of strengthening internal capabilities and optimizing digital marketing to enhance competitiveness and business sustainability.

The Influence of Financial Literacy on PayLater usage with Self-Control as Moderating Variable Among Gen-Z in Jombang Regency

2026-01-18T20:27:36+07:00

This study aims to analyze the influence of financial literacy on the use of Buy Now Pay Later (PayLater) with self-control as a moderating variable among Generation Z in Jombang Regency. The utilization of digital technology provides convenience but also brings risks such as digital dependency and mental health issues. Fintech, especially PayLater, is increasingly popular among Gen Z due to its easy access and flexibility, but its use may lead to financial risks if not supported by adequate financial literacy and self-control. This research uses a quantitative approach with field study research, involving 100 Gen Z respondents who have used PayLater in Jombang Regency. Data were collected through an online questionnaire tested for validity and reliability, and analyzed using simple regression analysis and moderation tests with SPSS. The results indicate that financial literacy does not directly affect PayLater usage. However, self-control is a significant moderating variable, strengthening the relationship between financial literacy and PayLater usage. Respondents with high self-control use PayLater more wisely, even if their level of financial literacy is not high

Integrating Deep Learning Approaches using GenAI to Enhance Curriculum Design and Learning Processes

2026-01-18T20:29:51+07:00

This study explores the transformative potential of deep learning in enhancing curriculum design and learning processes within modern educational environments. Drawing on a qualitative research design, the study employs documentary and thematic analysis to synthesize insights from scholarly literature, policy documents, and empirical studies on artificial intelligence (AI) in education. The findings reveal that deep learning enables the development of adaptive, data-driven curriculum frameworks capable of responding to diverse learner needs and rapidly evolving knowledge landscapes. Deep learning technologies also support personalized learning pathways by analyzing real-time and historical student data to identify learning gaps, predict performance, and recommend targeted instructional interventions. Moreover, the analysis highlights the role of deep learning in improving instructional practices through intelligent feedback, automated assessment, and enhanced learner engagement. However, several challenges remain, including issues related to data privacy, algorithmic bias, teacher readiness, and infrastructural limitations. Addressing these concerns is essential for ensuring equitable and responsible integration of deep learning technologies. Overall, the study concludes that deep learning offers significant promise for reimagining curriculum and instruction, provided that implementation is carefully planned and supported by appropriate pedagogical, ethical, and institutional frameworks.

Usability Analysis of The Bos Reporting Web Application Using The Sus Method

2026-01-18T20:29:49+07:00

The e-BOS application is a web-based reporting system for managing School Operational Assistance (BOS) funds used by school operators to digitally report financial data. However, during implementation, various issues related to navigation, clarity of workflow, and reporting efficiency were reported by operators in Kertosono, Patianrowo, Baron, and Ngronggot Districts. These problems indicate that the application’s usability may not be optimal, thus requiring a systematic evaluation to assess user acceptance and application effectiveness. This study aims to evaluate the usability level of the e-BOS web-based reporting system managed by the Education Office of Nganjuk Regency. The research focuses on user experience among BOS operators in four districts using the System Usability Scale (SUS) method. A questionnaire consisting of 10 statements was distributed to 100 respondents. The collected data were analyzed using SUS scoring calculation, standard score interpretation, usability acceptability classification, and Net Promoter Score (NPS) categorization. The results show that the e-BOS application achieved an average SUS score of 56.8, categorized as Grade F (Worst Imaginable) and classified as Not Acceptable. Based on NPS, the score falls into the Detractor category, indicating that most users are unwilling to recommend the application to others. The study concludes that the e-BOS system has not met an adequate usability level and requires significant improvement, particularly in interface design, workflow simplification, and user guidance resources. This research is limited to four districts; thus, future studies are recommended to expand the sample coverage and compare usability performance after system improvements.

Good Governance Optimization in The Agricultural Supply Business of Bumdes Latsari

2026-01-18T20:29:47+07:00

This study analyzes the application of Good Governance principles in the management of the Lestari Makmur Village-Owned Enterprise (BUMDes) Agricultural Drug Store business unit in Latsari Village, with a scope that includes human resource capacity, financial administration, technology utilization, and governance effectiveness. The purpose of the study was to assess the extent to which the principles of transparency, accountability, participation, professionalism, effectiveness, and efficiency are applied in business operations. The method used was descriptive qualitative through interviews with five key informants (Village Head, BUMDes Head, BUMDes Supervisor, Shop Person in Charge, and Farmer Service Users), observation, and documentation. The results of the study indicate that BUMDes management has fulfilled most of the Good Governance principles, demonstrated by manager competence, strong work ethics, implementation of SOPs, information transparency, routine reporting, multi-layered supervision, and community participation in all stages of management. Business effectiveness and efficiency were also achieved through resource optimization and operational innovation, although administrative digitization, stock completeness, and capital strengthening still need to be improved. Overall, BUMDes Lestari Makmur has implemented healthy, transparent, and responsible governance, but improvements in technology and funding aspects are needed to support business sustainability.

Crafting Competitive Strategies for Creative Enterprises: Evidence from a SWOT Analysis of Zafirah Giftbox

2026-01-18T20:29:46+07:00

Increasing competition in the creative industry requires micro, small, and medium enterprises (MSMEs) to adopt adaptive and evidence-based business development strategies. This study aims to analyze the internal and external conditions of Zafirah Giftbox and to formulate appropriate business development strategies using an integrated SWOT approach. A qualitative descriptive method was employed, with data collected through direct observation, in-depth interviews with the business owner, and documentation. The analysis was conducted using the Internal Factor Evaluation (IFE), External Factor Evaluation (EFE), Internal–External (IE) Matrix, and Grand Strategy Matrix. The results indicate that Zafirah Giftbox possesses key strengths in creative design, product personalization, and close customer relationships, while weaknesses remain in digital promotion and marketing management. The IFE and EFE scores place the business in a moderate strategic position, suggesting a hold-and-maintain strategy. Furthermore, the Grand Strategy Matrix highlights market penetration and product differentiation as the most relevant strategic alternatives. These findings emphasize the importance of internal capability strengthening and digital marketing optimization to enhance the competitiveness and sustainability of creative MSMEs.

Adoption of Accounting Information Systems on Firm Performance and the Moderating Role of Good Corporate Governance

2026-01-18T20:29:44+07:00

This research analyzes the relationship between accounting information system usage and firm performance in manufacturing companies, while considering corporate governance as a moderating factor. The study is based on 240 manufacturing firms listed on the Indonesia Stock Exchange during 2020–2023, with performance measured by Return on Assets (ROA). A quantitative approach is applied using secondary data from financial reports. The analysis employs regression and interaction testing. The findings indicate that greater use of accounting information systems improves firm performance, and this effect becomes stronger when supported by effective corporate governance. These results confirm that organizational performance is shaped by both technological implementation and governance quality.

Designing Local Wisdom-Oriented IPAS Learning Worksheets to Enhance Learning Relevance in Tanah Bumbu Elementary Schools

2026-01-18T20:29:42+07:00

Potential-based education and local wisdom are important approaches to improving the quality of contextual and meaningful learning. In the context of IPAS learning in elementary schools, the use of Student Worksheets (LKS) that are relevant to the surrounding environment is still very limited. Many of the LKS used do not showcase local potential, so students are unable to connect the subject matter with their real lives. Therefore, the development of IPAS SWLs with a perspective of the potential and local wisdom of Tanah Bumbu Regency is a strategic effort to strengthen students' understanding of concepts, character, and love for their own region by testing the validity and practicality.

This type of research is development research using the 4D development model (Define, Design, Develop, Disseminate). The define stage includes analyzing the needs, materials, and characteristics of the students. The design stage involves compiling the initial design of the worksheets based on local potential and wisdom. Validation is carried out by experts in materials, language, media, and practicing teachers, as well as limited trials involving 12 fifth-grade students at SDN Muara Pagatan Ujung. The data obtained were classified into two types: qualitative and quantitative. Qualitative data consisted of criticism and suggestions from experts, while quantitative data were obtained from questionnaires, which were then converted into qualitative form using the Likert and Guttman scales to determine the practicality of the product. The results showed that the IPAS worksheets The results show that the IPAS worksheets, which focus on the potential and local wisdom of Tanah Bumbu Regency, have a validity rate of 81.25% among subject matter experts, 72.91% among language experts, 95.83% among media experts, 97.91% among classroom teachers, and 96% among students. These data indicate that the developed worksheets are suitable for use in IPAS learning because they meet the criteria of validity and practicality for improving students' understanding of environment-based material.

Earnings Manipulation Analysis Using Beneish M-Score in Textile and Garment Companies on IDX 2020-2024

2026-01-18T20:29:40+07:00

This study aims to analyze the application of the Beneish M-Score Model in detecting indications of earnings manipulation in textile and garment companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The Indonesian textile industry is facing a structural crisis with 60 companies closing since 2022, mass layoffs reaching 80,000 workers, and factory utilization dropping to 45-50%. The results show that of the 15 sample companies, 7 companies (46.67%) are indicated to have engaged in earnings manipulation based on the M-Score threshold > -2.22, namely Inocycle Technology Group, Asia Pacific Investama, Pan Brothers, Century Textile, Eratex Djaja, Asia Pacific Fibers, and Sunson Textile. The companies with the highest risk are Inocycle Technology Group (maximum M-Score 39.07), Asia Pacific Investama (maximum M-Score 54.78), and Pan Brothers (maximum M-Score 26.60). Trend analysis shows a pattern of progressive deterioration in several companies in line with worsening industry conditions. The TATA (Total Accruals to Total Assets) and DSRI (Days Sales in Receivables Index) components are the dominant indicators of manipulation. This research provides practical contributions for investors, creditors, and regulators in identifying early warning signals related to the quality of financial reporting.

How Digital Engagement Shapes Loyalty: The Combined Influence of Live Streaming and Influencer Marketing on Repurchase Behavior in TikTok Shop

2026-01-18T20:29:39+07:00

This study aims to analyse the effect of live streaming and influencer marketing on repeat purchase interest in Skintific products on TikTok Shop among Generation Z in Jombang. The scope of the study focuses on Gen Z consumers who have purchased Skintific products through the TikTok Shop platform. The research method used was explanatory quantitative with primary data collection through an online questionnaire of 100 respondents selected purposively. The data were analysed using multiple linear regression analysis with the help of SPSS. The results showed that both live streaming and influencer marketing had a positive and significant effect on repurchase intention, with a coefficient of determination (R²) of 0.520. Simultaneously, both variables were able to explain 52% of the variation in repurchase intention. The research conclusion confirms that digital marketing strategies through live streaming and influencer collaborations are effective in increasing loyalty and repurchase intention for Skintific products among Gen Z. The implications of this research can be used as a reference for companies in developing more interactive and trustworthy promotional strategies on social media platforms.

The Effect of Operating Cash Flow, Sales Growth, and Operating Capacity on Financial Distress

2026-01-18T20:29:37+07:00

This research seeks to examine the impact of operational cash flow, sales growth, and operating capacity on financial distress within consumer cyclicals firms in the apparel and luxury goods sub-sector, listed on the Indonesia Stock Exchange for the period 2022–2024. This research employs a quantitative methodology utilizing an associative causal framework and secondary data derived from companies' yearly financial statements. We used SPSS software to do multiple linear regression to analyze the data. The results indicate that operating cash flow, sales growth, and operating capacity significantly influence financial distress, suggesting that enhanced cash flow production, sales performance, and asset utilization correlate with a diminished likelihood of financial difficulty. These results show that making a business better at making operating cash flow, keeping sales growth going, and using its assets more efficiently will help improve its financial situation and lower its financial stress. Descriptive data indicate that, on average, enterprises exhibit positive operating cash flow, continuous revenue growth, and an operating capacity over one, signifying operational efficiency and reasonably stable financial conditions. This study underscores the significance of proficient financial and operational management in sustaining financial stability and mitigating the risk of financial hardship in consumer cyclicals companies, especially within the apparel and luxury goods sub-sector.

Corporate Governance and Capital Structure on Firm Value with Dividend Policy Moderation

2026-01-18T20:29:35+07:00

This research examines how Good Corporate Governance (GCG) and capital structure affect company valuation, with dividend policy serving as a moderator, among LQ45 firms on the Indonesia Stock Exchange from 2022 to 2024. Employing a quantitative method, it utilizes secondary data from annual reports, encompassing 29 companies and 87 data points. Company value is gauged via Price to Book Value (PBV), while other factors rely on governance metrics and financial ratios. Findings indicate that GCG boosts company value, but capital structure harms it due to rising leverage risks. Dividend policy reinforces this dynamic and acts as a favorable cue to investors. These insights underscore the value of strong governance, careful capital management, and reliable dividend strategies in enhancing LQ45 firm valuations.

Mitigation Strategies and Economic Potential of Waste Resource Recovery in Banjarbaru City, South Kalimantan

2026-01-18T20:29:33+07:00

The global challenge of municipal solid waste management (MSW) has reached a critical turning point, requiring urgent action from cities worldwide. Banjarbaru, Indonesia, as the dynamic capital of South Kalimantan, also needs to take action to address MSW-related problems. Official data indicate that approximately 191 tonnes of MSW are generated per day, and this amount will increase exponentially as the city grows. This study aims to project waste generation through 2030, identify waste recovery strategies focused solely on organic waste and high-value recyclables, and assess their economic potential. The method used in this study is the bottom-up estimation method, which is the standard for waste management feasibility studies. Waste generation is projected to grow exponentially to approximately 257 tonnes per day by 2030. There is a lucrative annual revenue stream of IDR 30.6 billion from improved waste management in Banjar Baru, South Kalimantan. This potential can serve as an alternative to the waste management challenge and help transform it into a circular economy model.

The Effect of Behavioral Bias on Investment Decisions Through Risk Perception as a Mediating Variable

2026-01-18T20:28:31+07:00

This research seeks to examine how three behavioral biases—dispositioneeffect, herding behavior, and blue chippstock bias—oniinvestment decision, considering risk perception as a mediating factor among retail investors PT. Phintraco Sekuritas Surabaya. The scope of this study includes testing the direct and indirect influences between variables through an explanatory quantitativeeapproach. Data was gathered from 100 participants throughaa Likerttscale questionnaireeand subsequently analyzed utilizing data quality assessments, classical assumption evaluations, multipleelinear regression, and Sobel tests to investigate the mediating effect. The results suggest that herd behavior and a preference forrblue-chip stocks have a significant influenceeon the perception of risk, while the dispositioneeffect has no influence. In testing investment decisions, only herding behavior and risk perception showed a significant effect, while the effects of disposition and blue chip stock bias had no direct effect. The Sobel test has shown thattrisk perceptionnmediates the relationshippbetween herding behavior and the blue-chip stocks biasiin investment decisions, but not the influence of disposition effect. Overall, the study concludes that herding behavior and perceptions of blueechip stocks shape riskpperception, which ultimately influences investmenttdecisions, thus proving that risk perception is an important mediator in the retail investor behavior model.

Macroeconomic and Microeconomic Effects on Tax Avoidance in IDX Energy Companies 2022-2024

2026-01-18T20:28:30+07:00

Tax avoidance is a common problem for many organizations, including those in the energy sector. There are a number of economic factors, both big and little, that might affect tax evasion. This study seeks to examine the impact of macroeconomic factors, quantified by inflation and currency rates, on tax avoidance, as well as the influence of microeconomic factors, assessed by leverage and firm size, on tax avoidance. The research methodology employs a quantitative descriptive technique. Multiple linear regression is used to analyze the data. The findings indicate that inflation, leverage, and business size exert a substantial positive influence on tax avoidance, signifying that increased inflation, leverage, and firm size correlate with heightened tax avoidance by the organization. In addition, changes in currency exchange rates do not seem to alter the level of tax avoidance by corporations.

Integrating AI-Based Tools to Support Students’ Argumentative Writing Development

2026-01-18T20:28:28+07:00

This study explores the integration of Artificial Intelligence (AI)-based tools in supporting university students’ development of argumentative writing skills in an English as a Foreign Language (EFL) context. Writing an argumentative text requires students to construct clear thesis statements, justify arguments with credible evidence, and ensure logical coherence throughout the text. A qualitative descriptive design was employed involving undergraduate EFL students who utilized AI-supported applications, such as AI writing assistants and automated feedback tools, during a series of writing activities. Data were gathered through students’ written products, classroom observations, and semi-structured interviews. The results show that the use of AI-based tools enhances students’ accuracy, idea organization, and lexical choices, particularly in improving their argument clarity and cohesion. However, the findings also reveal students’ dependency on AI suggestions, indicating the need for critical awareness in using AI responsibly. The study concludes that AI-based tools can serve as effective learning support when used under guided instruction, promoting students’ argumentative writing competence and autonomy.

Decolonizing Historical Consciousness Through Digital Inquiry: Student Experiences with Indigenous Peace

2026-01-18T20:28:26+07:00

Understanding how students experience engagement with marginalized historical narratives remains critical for developing an equitable curriculum in postcolonial education systems. This study explores how ethnically diverse Indonesian high school students experience and make sense of inquiry-based digital learning centered on the 1894 Tumbang Anoi Peace Accord, a reconciliation event systematically excluded from Indigenous Dayak history. Using interpretative phenomenological analysis, eight purposively selected Grade 11 students (four Dayak, four non-Dayak) participated in semi-structured interviews lasting 60 to 90 minutes, conducted four to eight weeks after completing a three-week scaffolded e-module. Interviews were audio-recorded, transcribed verbatim, and analyzed through iterative coding that captured the descriptive, linguistic, and conceptual dimensions of lived experience. Four superordinate themes emerged: Emotional Resonance and Cultural Awakening, Transformation from Marginalization to Cultural Pride, Peace as Embodied Practice, and Indigeneity as National Belonging. Dayak participants described profound shifts from ethnic shame to pride, whereas non-Dayak students developed intercultural solidarity and expanded conceptions of national identity. All participants reported visceral bodily responses and recognized peace as an active practice applicable to contemporary conflicts. Findings demonstrate that centering previously excluded Indigenous histories through scaffolded digital inquiry generates profound affective and identity transformations that are invisible to traditional assessment, contributing methodologically by demonstrating the utility of interpretative phenomenological analysis for evaluating digital interventions and practically by providing evidence for equity-oriented curriculum reform.

The Influence of Green Investment and CSR on Firm Value of Banking Sector

2026-01-18T20:28:25+07:00

The primary objective of this study is to empirically investigate how Green Investment and CSR initiatives influence the firm value of the Indonesian banking sector over the 2020–2024 timeframe. This study was prompted by the increasing attention to sustainability issues and the strengthening of regulatory pressure from the Financial Services Authority (OJK) through POJK No. 51/POJK.03/2017. This regulation mandates that financial institutions adopt sustainable financing frameworks. Adopting a quantitative methodology, this research employs multiple linear regression to examine the interplay between variables. Through purposive sampling, 35 banking firms were identified based on predetermined benchmarks. Green Investment is quantified by the proportion of environmental spending relative to total assets, whereas CSR is assessed via the Corporate Social Responsibility Disclosure Index (CSRDI) aligned with GRI standards. The findings indicate that Green Investment significantly and favorably influences firm value, indicating that environmental initiatives increase investor confidence and market perception. Similarly, CSR was found to exert a significant and favorable impact, indicating that broader social responsibility disclosure contributes to increased company value. Overall, this study highlights the strategic importance of sustainability initiatives in strengthening long-term company value and supporting decision-making for management, investors, and regulators.

The Utilization of Cattle Manure Biogas as a Renewable Energy Solution and a Means to Improve Community Welfare in Kuripan Village, Karangawen District, Demak

2026-01-18T20:28:23+07:00

Kuripan Village, located in Karangawen District, Demak, holds significant opportunities for renewable energy advancement through the optimal management of cattle waste. When left untreated, livestock waste can cause serious environmental pollution, while local households continue to depend largely on fossil-based energy sources for daily use. This community engagement project was designed to empower residents by converting cattle waste into biogas as a sustainable energy alternative. The initiative involved awareness campaigns, hands-on workshops for building biogas installations, and ongoing technical guidance in their operation and upkeep. Beyond energy generation, the project also emphasized the transformation of waste by-products into organic fertilizer and complementary livestock feed. This practice not only reduces feed costs but also improves animal nutrition, establishing a circular livestock system that supports eco-friendly farming. The outcomes revealed that villagers successfully constructed and operated biogas facilities independently. The generated biogas is used for cooking activities, while the remaining slurry and solids are applied as fertilizer and feed material. Overall, the program has reduced environmental waste and greenhouse gas emissions, decreased monthly household energy spending by IDR 60,000–90,000, and enhanced farmers’ quality of life. These results affirm that combining appropriate technology with active community involvement fosters sustainable and energy-resilient rural development.

The Effects of Green Accounting and Intellectual Capital on Firm Value with Profitability Moderation

2026-01-18T20:28:21+07:00

This research discusses the role of Green Accounting and Intellectual Capital affect firm value, while moreover assessing profitability as a moderating variable. The analysis is conducted on mining firms listed on the Indonesia Stock Exchange for the 2023–2024 period. A quantitative design is applied, employing classical assumption testing, t-tests for significance, tests of the coefficient of determination, and Moderated Regression Analysis (MRA) to evaluate the impact of the independent variables on the dependent variable with the inclusion of a moderating variable. Data processing is carried out using SPSS. The study demonstrates that Green Accounting does not have a significantly influences firm value, whereas Intellectual Capital exerts a strong and significant positive effect. Profitability is found not to moderate the connection between Green Accounting and firm value, but it significantly enhances the influence of Intellectual Capital on firm value. Overall, the firm value of mining companies is predominantly shaped by Intellectual Capital, with profitability amplifying the value added by intellectual assets.

Clustering Analysis of Subsidized Fertilizer Recipients in 2025 Using K-Means++ and Fuzzy C-Means

2026-01-18T20:28:20+07:00

This study aims to analyze and compare the performance of clustering models in grouping subsidized fertilizer recipient data in 2025 to support the efficiency and accuracy of government distribution policy targets. The recipient data were processed through feature selection, data transformation, data type conversion, and missing value handling. The K-Means++ and Fuzzy C-Means (FCM) clustering methods are applied with the optimal number of clusters (K) set at eight (K=8) based on validity metric analysis. The model evaluation results show that the K-Means++ algorithm produces better cluster quality than FCM. The internal validity metric assessment for K-Means++ on the K=8 cluster shows a Silhouette Score of 0.756, a Davies-Bouldin Index (DBI) of 0.241, and a Calinski-Harabasz index (CHI) of 7901. Meanwhile, FCM reports S=0.737, DBI=0.424, and CHI=4903. This comparison clearly shows that K-Means++ has advantages in terms of clearer cluster separation and stability. The conclusion of this study is that the K-Means++ algorithm is the most effective model and is recommended for use in grouping recipients of subsidized fertilizer assistance in 2025. The results of this grouping (8 clusters) can present an accurate and useful profile for policymakers in designing more effective fertilizer allocation and distribution priority strategies.

The Effect of Sales Growth, Capital Intensity, and Inventory Intensity on Tax Avoidance in Energy Sector Companies

2026-01-18T20:28:18+07:00

Tax constitutes one of the primary sources of government revenue and plays a vital role in financing national development. Nevertheless, in business practice, taxes are often perceived as a cost that reduces corporate profitability, thereby motivating firms to implement various tax planning strategies, including legally permissible tax avoidance through the exploitation of regulatory loopholes. The goals of this research are to examine the effects of sales growth, the cost-to-income ratio as a marker of capital intensity, and the tax avoidance. For tax avoidance using the Effective Tax Rate, focusing on companies in the Indonesian Stock Exchange between 2020 and 2024. This research uses a quantitative method, using secondary data from annual financial reports. The data were collected and analyzed by the researcher using many tests, such as classical assumption tests and multiple linear regression analysis. The results show that sales growth, capital utilization rate, and inventory levels is good and significant influence on tax avoidance. This suggests that these factors are associated with a higher tax burden and a lower likellihood of companies in tax avoidance. Collectively, one of the variables significantly influences tax avoidance. The study concludes that operational financial characteristics, particularly capital and inventory intensity, play a crucial role in shaping tax avoidance behavior within the energy sector.

The Dual Influence: How Flash Sales and Fear of Missing Out (FOMO) Create a Synergistic Effect on Online Impulse Buying in TikTok Shop (A Study of Generation Z in Indonesia)

2026-01-18T20:28:16+07:00

The development of digital marketing strategies has driven changes in consumer behavior, particularly in the context of impulse buying on e-commerce platforms. The purpose of this study is to examine the influence of Flash Sales and Fear of Missing Out (FOMO) on impulse buying of fashion products on TikTok Shop among Generation Z in Jombang City. This study employs a quantitative approach with a sample of 100 respondents who are TikTok Shop users and have previously purchased fashion products online. Data analysis was conducted using multiple linear regression with the assistance of the SPSS application as the analytical tool. The results of the study indicate that Flash Sales have a positive and significant effect on Impulse Buying. In addition, FOMO also has a positive and significant effect on Impulse Buying. Thus, it can be concluded that these two variables are the main drivers of impulsive buying behavior among Generation Z in purchasing fashion products on TikTok Shop.

The Effects of Green Financing, Firm Size, and Operating Income on Bank Firm Value

2026-01-18T20:28:14+07:00

This study examines the effect of green financing, firm size, and operating income on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Using a quantitative approach, secondary data were collected from annual reports, sustainability reports, and financial reports. Multiple linear regression analysis was performed using SPSS. The results show that green financing, firm size, and operating income each have a positive and significant effect on firm value. The regression model produced an R-square value of 0.944, indicating that the three independent variables together can explain 94.4% of the variation in firm value. All hypotheses were supported, confirming the importance of sustainable financing and strong operational performance in increasing firm value. These findings contribute theoretically to the literature on sustainable finance and provide practical insights for banking management and investors.

Green Intellectual Capital and Corporate Governance Influence Firm Value Through Financial Performance in LQ45

2026-01-18T20:28:13+07:00

This study investigates the influence of Green Intellectual Capital and Corporate Governance toward firm value, where financial performance acts as a mediating factor. The study targets LQ45-listed companies on the Indonesia Stock Exchange from 2022 to 2024. A quantitative causal approach was applied, using purposive sampling to obtain 29 firms with a total of 87 firm-year observations. Analyses were performed using multiple linear regression and Sobel mediation methods employed, and The empirical evidence suggest that Green Intellectual Capital and Sound Corporate Governance practices exert a significant positive effect on financial performance and firm value. In addition, financial performance, proxied by ROA, positively affects firm value and plays a partial mediating role in the relationship with Green Intellectual Capital, Corporate Governance, and firm value. These findings are consistent with signaling theory (Ross, 1977), suggesting that strong green intellectual capital practices and effective corporate governance send favorable signals to investors. This study contributes to sustainable accounting literature and provides practical insights for firms and investors in enhancing firm value.

Traditional Accounting Practices in The Financial Management of The Jaranan Rogo Jati Putro Community in Sidowarek Ngoro Village

2026-01-18T20:28:11+07:00

This study aims to describe traditional accounting practices in the financial management of the Rogo Jati Putro Horse Dance Community in Sidowarek Village and analyze its role in the accountability and sustainability of the arts community. The study uses a qualitative approach with a case study method through interviews, participatory observation, and documentation of the chairperson, members, and cultural observers. The results show that financial records are kept manually and simply based on the values of honesty, trustworthiness, and mutual trust among members. This system creates social transparency even though it does not follow modern accounting standards. In addition, spiritual and cultural values are reflected through the slametan ritual as a form of gratitude and moral responsibility to God. This traditional accounting practice not only functions as a financial recording tool but also as a social mechanism that strengthens solidarity, maintains community integrity, and preserves local cultural values.

The Influence of Good Corporate Governance Mechanisms on Financial Performance Mediated by Financial Risk

2026-01-18T20:28:09+07:00

This research examines the impact of Good Corporate Governance (GCG) mechanisms on financial performance, with financial risk acting as a mediating variable, in banking firms listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The study is motivated by the crucial role of effective corporate governance in ensuring sustainable banking performance amid dynamic global economic developments. A quantitative approach with a causal research design was employed. The sample consisted of banking companies selected using purposive sampling, based on the availability of complete financial reports and consistent disclosure of GCG practices. Secondary data were collected from published annual reports and financial statements. The data were analyzed using multiple linear regression and path analysis to assess both direct and indirect relationships among the variables. The findings demonstrate that GCG mechanisms exert a positive and significant influence on financial performance. In addition, financial risk has a negative effect on financial performance and serves as a partial mediator in the relationship between GCG and financial performance. These results suggest that the effective implementation of GCG not only enhances financial performance directly but also indirectly through improved financial risk management. This study is expected to provide valuable insights for company management, investors, and regulators in reinforcing corporate governance practices and maintaining stability within the banking industry.

Integrating Ethnophysics and Mobile Technology: A Needs Analysis of Android-Based Learning Media Through North Maluku Traditional Dance

2026-01-18T20:28:07+07:00

Ternate has a variety of traditional dances passed down from generation to generation as a regional identity. One effort to preserve local culture is by integrating traditional dances into Physics learning through an ethnophysics approach. This study aims to identify the need for Android-based ethnophysics learning media to be used in Physics education. The needs analysis focused on students in one of the schools in Ternate, Indonesia. The data collection method used was quantitative, employing purposive sampling techniques. A sample consisting of 66 students and 3 Physics teachers was used to obtain the data. Data were collected through observation, interviews, and the distribution of questionnaire surveys. The results of the needs analysis of students and Physics teachers regarding Android-based ethnophysics learning media that incorporates traditional dances from North Maluku into Physics subjects indicate that such media is indeed needed by both students and Physics teachers in one of the schools in Ternate, Indonesia.

Analysis of Halving Random Search Cross Validation in Machine Learning Model Optimization

2026-01-20T14:14:15+07:00

This study aims to analyze the effectiveness of the Halving Random Search Cross Validation method as an alternative for hyperparameter optimization in machine learning models compared to Grid Search Cross Validation and Random Search Cross Validation. The dataset used is Internet Service Churn with four algorithms: KNN, Decision Tree, SVM, and Gaussian Naive Bayes. The testing process involves 10-fold cross validation and three repetitions to ensure the validity of the results. The experimental results show that Halving Random Search Cross Validation is able to achieve competitive accuracy, precision, and recall performance (difference < 0.5%) compared to Grid Search in most models, with computational time savings of up to 62–74% on KNN, Decision Tree, and SVM. However, on Gaussian Naive Bayes with a small hyperparameter space, this method is slower due to the successive halving overhead. Random Search shows high speed but less stable on SVM and Gaussian Naive Bayes. The research conclusion states that Halving Random Search Cross Validation is the most balanced method for business cases such as churn prediction, with recommendations for application on complex models and further development using Hyperband or Bayesian Optimization

Size, Dependence on Central Government, Capital Expenditure, Audit Opinion on The Financial Performance in East Java Province

2026-01-23T12:55:21+07:00

This research aim to determine the impact of size, intergovernmental revenue, capital expenditure, and audit opinion on the financial performance of local government districts/cities in East Java Province from 2016 to 2022. This study's population includes all districts and cities in East Java Province from 2016 to 2022. The total sampling method was used to determine the sample of 38 districts/cities for this study. Secondary data in the form of the balance sheet and statement of budget realization published by the directorate general of financial balance at the ministry of finance, as well as an overview of semester examination results published by the East Java Provincial financial audit agency during the 2016-2022 period, are used. The data analysis techniques used in this study are descriptive statistic analysis, the classic assumption test, multiple linear regression analysis, and hypothesis testing. The study results found that local government's financial performance is influenced by its variable size and capital expenditure. Meanwhile, intergovernmental revenue and audit opinion have no effect on local government financial performance.

Monitoring Information System of Supplementary Feeding Program for Stunted Toddlers at Posyandu Matahari

2026-01-23T12:55:23+07:00

Stunting is a serious health issue in Indonesia, with a prevalence reaching 21.6% in 2022. The Supplementary Feeding Program at Posyandu Matahari, Bangkok Village, faces challenges in monitoring daily consumption, specifically in ensuring that the food is consumed by toddlers as recommended. The objective of this research is to develop a Supplementary Feeding Program monitoring information system capable of automatically classifying nutritional status, storing monitoring data, and generating systematic reports. This study is a system development research focused on stunted toddlers aged 6-59 months. The method employed is the prototyping method, which includes user requirements identification, prototype creation, system coding, testing, and implementation. The results demonstrate that the information system integrates daily Supplementary Feeding Program consumption data with digital anthropometric records. This system enables staff to analyze nutritional status developments in real-time and prepare monitoring reports more accurately. The study concludes that the implementation of a monitoring information system can address Supplementary Feeding Program consumption non-compliance and simplify reporting bureaucracy, thereby supporting the optimization of the Supplementary Feeding Program in improving the nutritional status of toddlers at Posyandu Matahari.