Eduvest - Journal of Universal Studies

The Effect of Internal Control and Budget Management Compliance on Fraud Detection (Empirical Study at The West Java High Prosecutor's Office In 2024)

2025-06-03T10:48:57+00:00

This research aims to examine the effects of internal control and budget management compliance on the detection of fraud. The study focuses on the West Java High Prosecutor’s Office and employs a quantitative approach, using a questionnaire distributed to auditors and treasurers working at the office. The population of the study consisted of 35 auditors and 55 treasurers, with a total of 90 questionnaires distributed and all returned. Data analysis was conducted using multiple linear regression and moderated regression analysis, along with the absolute difference test, utilizing SPSS software. The findings indicate that both internal control and budget management compliance significantly influence the detection of fraud. Specifically, the research shows that stronger internal control systems and greater budget management compliance enhance the ability to detect fraudulent activities. These results highlight the importance of robust internal controls and compliance mechanisms in reducing fraud risks. The study recommends further investigation into the effectiveness of specific internal control mechanisms and their roles in preventing fraudulent behavior, as well as exploring the impact of enhanced budget management practices on fraud detection in other governmental institutions.

Analysis of Vat Tax Management Collected By Government Treasurer: A Case Study of Online Media Companies (PT XXX)

2025-06-03T12:41:05+00:00

Government Treasurers have an obligation to collect, deposit and report the collection of Value-Added Tax on transactions with Taxable Entrepreneurs partners, Taxable Entrepreneurs partners in this case study, namely PT XXX, has difficulty in obtaining proof of Value-Added Tax collection from government treasurers. This study aims to analyze what factors are causing PT XXX not to obtain proof of Value-Added Tax collection from government treasurer collectors and provide appropriate recommendations on how to obtain it. This study is different from previous studies that evaluated the management of Value-Added Tax credits and Article 22 Income Tax. This study is a qualitative study using case studies as a research design. Data collection was carried out by literature study and interviews using semi-structured interviews. The analysis techniques used by the author are content analysis of PT XXX's receivables data, analysis of interview data, and triangulation. The causes of PT XXX's difficulties in obtaining proof of Value-Added Tax collection were identified and grouped, then with Root Cause Analysis, the main factors causing the problem of difficulty in obtaining proof of Value-Added Tax collection from government treasurers were found. The findings of this study reveal an understanding of regulations as the main causal factor, therefore more complete and clear regulations are needed as well as the socialization of regulations from the tax authorities. Steps in tax management with planning, organizing, implementing, and controlling need to be taken to minimize the causes of problems and potential tax risks in the future.

Can Board Gender Diversity Strengthen ESG’s Role in Preventing Financial Fraud in ASEAN-5?

2025-06-03T12:10:48+00:00

This study focuses on analyzing the effect of Environmental, Social, and Governance (ESG) performance on financial fraud indication probability in publicly listed companies in ASEAN-5 Countries, with board gender diversity as a moderating variable. This research utilizes panel data from ASEAN-5 non-financial listed companies during the period of 2019-2023, and applies logistic regression methods to test the hypotheses, using The Beneish M-Score to assess the level of financial statement fraud. Our results shows that higher ESG score can reduce the probability of financial fraud significantly, while the female board prove to strenghthen the negative impact between ESG performance and Financial Fraud, also intensify the performance of E and G in inhibiting the probability of financial fraud indication. Furthermore, this paper provides new insights into how ESG performance can contribute to reducing financial fraud, with the moderation of board gender diversity. Also, by developing and enforcing the regulation regarding corporate governance and information disclosure, regulators and policy makers can mitigate the risk of financial fraud in ASEAN-5 country.

Quipper Application for Teaching Descriptive Text: Concurrent Mixed Methods Study at MAN 3 Banyuwangi

2025-06-03T12:44:56+00:00

This study aims to evaluate the effectiveness of using the Quipper application in improving the comprehension of Descriptive Text among Grade X3 students at MAN 3 Banyuwangi. The study employed a Mixed Methods Concurrent approach, with quantitative data collected from pretest and posttest results, and qualitative data gathered through interviews and observations. The findings indicate that the use of the Quipper application had a significant impact on students' understanding. The average accuracy of students increased from 47% in the pretest to 63% in the posttest, with notable improvement across nearly all question categories. Quipper's interactive features, such as video lessons and quizzes with immediate feedback, proved effective in helping students grasp text structure, grammar, and vocabulary in Descriptive Text. However, some students continued to face challenges in technical aspects, such as grammar, which require additional guidance from teachers. This study concludes that combining educational technology like Quipper with conventional teaching methods is an effective strategy to enhance student learning outcomes.

Systematic Literature: The Role of Transformational Leadership in Increasing Employee Productivity and Retention in the Freelance Day Worker System in the Manufacturing Industry

2025-06-03T10:05:17+00:00

This study examines the role of transformational leadership in enhancing productivity and retention among freelance manufacturing workers, addressing the challenges of job instability and low engagement in gig-based employment systems. The research problem focuses on how transformational leadership can mitigate these issues by fostering intrinsic motivation, work engagement, and organizational commitment. The objectives include analyzing the impact of transformational leadership on worker performance, identifying mediating factors like work-life balance, and providing actionable strategies for leaders in the manufacturing sector. A systematic literature review was conducted using the PRISMA method, analyzing six peer-reviewed articles from databases such as Scopus and Web of Science (2019–2023). Key findings reveal that transformational leadership significantly boosts productivity by inspiring workers, providing clear vision, and offering individualized support. Mediating factors like intrinsic motivation and work-life balance were critical in improving retention, while organizational commitment further strengthened performance outcomes. The study highlights the importance of adaptive leadership styles, digital tools for engagement, and inclusive recognition programs to sustain freelance worker loyalty. Practical implications include recommendations for leadership training programs and the integration of technology to enhance communication and feedback. Theoretically, the study contributes to understanding how transformational leadership can be tailored to non-traditional work arrangements. By addressing the unique needs of freelance workers, this research offers a framework for manufacturing firms to improve productivity and reduce turnover in an evolving labor market.

Application of GPT in Chatbots to Facilitate Knowledge Management System Interaction Using Langchain (Case Study: PT Softbless Solutions)

2025-06-03T11:57:29+00:00

Searching the knowledge base on the system running at PT Softbless Solutions has the disadvantage of only being able to use keywords. Search results are also often irrelevant to what employees want. With the widespread use of AI in chatbots, it can improve information searches that are more interactive for employees. In this research, the methodology used in system development was the RAD (Rapid Application Development), and for bot development was the RAG (Retrieval Augmented Generation) method, which makes it possible to develop LLM such as ChatGPT to use existing knowledge base data in finding the desired information. This RAG implementation uses the LangChain framework and ChromaDB database to store data in embedding form. In the final result, the chatbot can be accessed in web applications and Telegram bots, and it achieves a User Acceptance Test value of 96.4%, which shows that the system and bot that have been built have a high level of usability. This research is expected to improve employee interaction in searching the knowledge base and become a reference for similar research.

Ensemble Deep Learning Study for Pest Detection in Strawberry Plants

2025-06-03T12:48:50+00:00

This deep learning-based classification model was developed to recognize different types of pest infections in strawberry plants. The model aims to quickly identify pest symptoms, thus enabling efficient pest management in smart farming. This research uses an actual dataset containing images of strawberry leaves collected from smart farm trials. To expand the dataset, open data from platforms such as Kaggle were used, while images of infected leaves were obtained through web crawling with the help of Python libraries. The added data were converted to a uniform size, and PseudoLabeling was used to ensure stable learning on both training and testing datasets. The RegNet and EfficientNet models are selected as the main CNN-based models for iterative learning, with ensemble learning techniques to improve prediction accuracy. The proposed model aims to assist the early identification and treatment of pests on strawberry leaves during the early planting period, a crucial phase in the development of smart agriculture. It is hoped that this model can increase production in the agricultural industry and strengthen its competitiveness. Detecting early symptoms of plant diseases and pests is essential to prevent their development and minimize the damage caused. Although many methods have been developed using deep learning techniques, detecting early symptoms is still challenging due to the lack of datasets capable of training models against subtle changes in plants. Therefore, researchers built an automated data collection system to gather a large dataset of plant images and train ensemble models to detect diseases and pests of the target plants.

Profile of Prophylactic Antibiotics in Cesarean Sections with Occurrence of Infection: Literature Review

2025-06-03T10:42:16+00:00

Caesarean section is a surgical procedure that requires the use of prophylactic antibiotics throughout its implementation. Providing prophylactic antibiotics before surgery can reduce the risk of postoperative infections. The most common short-term complications of a caesarean section are wound infections. This research aims to ascertain the profile of prophylactic antibiotic use in caesarean section patients and to review the incidence of infections. The method used is a literature review. A total of eleven papers met the inclusion criteria for review. Based on the results of the article review, all of the research conducted were randomised controlled trial (RCT) studies. Randomised controlled trials (RCTs) are the gold standard for assessing the benefits of a treatment. Cefazolin, the first-generation cephalosporin antibiotic, is the most commonly used antibiotic for patients undergoing caesarean section. This aligns with the recommendations in the guideline. The highest prevalence of post-cesarean section infections is wound infections, with a percentage of 11.8% or 437 caesarean section patients. The most common microbiological pattern causing these infections is Staphylococcus aureus.

The Image of Pura Geger and Its Surroundings in Gita Rasmi Sancaya: A Tourism Literature Study

2025-06-03T11:00:37+00:00

This study examines the depiction of the Pura Geger temple and its surrounding areas as a tourist destination, as well as the portrayal of Dang Hyang Nirartha's role as a writer in the Geguritan Rasmi Sancaya. The temple holds significant potential to be developed as a tourist destination, and this research aims to explore how these places are represented in the literary text. Data were collected using qualitative methods, including observation, interviews, and literature study, and were presented descriptively. The study focuses on the literary portrayal of various locations mentioned in Geguritan Rasmi Sancaya, particularly those visited by Dang Hyang Nirartha. The research aims to identify and compare the textual and contextual descriptions of these sites, such as Gunung Payung, Pura Geger, Pura Bias Tugel, and Waterblow Nusa Dua. The findings reveal how these locations are depicted in the text and how this depiction contributes to the understanding of cultural and historical contexts of the area. The implications of this study suggest that literature, particularly Geguritan Rasmi Sancaya, can serve as an important tool for promoting the cultural significance of tourist destinations, offering insights into their historical value while encouraging tourism development.

Improvement of Project Monitoring Model Using A Combination of Quality Function Deployment and Lean Six Sigma at PT TEC

2025-02-21T08:10:10+00:00

PT Tripatra Engineering and Construction (TEC) has transitioned its project monitoring system from manual methods to a cloud-storage-based system. However, the current system remains inadequate, often failing to provide accurate real-time data, leading to delays in decision-making. Challenges include data inconsistencies, complex interfaces, slow performance, adaptation difficulties, and integration issues. User feedback highlights work delays (23%) and cost overruns in procurement (1.2 times the budget), potentially causing company losses. This research analyzes user needs and proposes improvements using Quality Function Deployment (QFD) and Lean Six Sigma (LSS). The study develops a prototype EPC project monitoring system focusing on three key enhancements: Real-Time Mailing Distribution, Document Tracking, and User Monitoring Application. These improvements enhance information distribution, document tracking, and monitoring capabilities. The findings indicate that the improved system enhances interdisciplinary collaboration, decision-making quality, and workflow design, emphasizing value-added activities. Additionally, it facilitates real-time data processing to support strategic decisions and foster an adaptive work ecosystem. This prototype serves as a foundation for continuous improvement, operational support, and enhanced project execution effectiveness.

The Role of Gamification in Digital Workforce Training: A Case Study of Knowledge Retention and Engagement in Cloud Computing Training Course

2025-05-07T03:33:37+00:00

Indonesia’s Digital Talent Scholarship (DTS) program aims to enhance digital workforce readiness but struggles with sustaining engagement and knowledge retention in online training. While gamification (e.g., badges, leaderboards) has shown promise in education, its effectiveness in professional training and across diverse regional contexts remains unclear. This study examines how gamification elements influence engagement and retention in DTS’s Cloud Computing course, while assessing regional variations in outcomes. A quasi-experimental design compared 1,200 participants (gamified vs. standard LMS groups) using pre/post-tests, ANOVA, and regression analyses. Data included engagement surveys, retention tests, and demographic questionnaires. Engagement levels were consistent across provinces, but retention varied significantly, with weak correlations between gamification elements and outcomes. Regional disparities suggested contextual factors (e.g., resources, culture) outweighed gamification’s direct impact. The study underscores the need for context-sensitive gamification strategies tailored to regional and cultural differences, challenging one-size-fits-all approaches. It calls for future research on longitudinal effects, qualitative insights, and narrative-driven gamification to optimize professional training.

Analysis of The Network Density of Rainfall Stations and Hydro - Meteorology of Citanduy Watershed, West Java Province

2025-06-03T12:35:42+00:00

This study aims to analyze the density and effectiveness of hydrological stations in the Citanduy Watershed, West Java, using both the Kagan and World Meteorological Organization (WMO) methods. The availability and strategic distribution of Rainfall Stations (PCH), Water Level Stations (PDA), and Climatology Stations are crucial for the accuracy of hydrological data used in flood management, infrastructure development, and water resource planning. The research utilizes a quantitative approach with spatial analysis methods, including Thiessen Polygon and correlation models. The findings indicate that the 24 existing rainfall posts generally meet WMO standards in terms of coverage, but based on the Kagan method, 4 PCHs require closure or relocation to optimize data quality. Furthermore, although 33 water level stations exceed WMO’s minimum requirement of 4–12, the spatial density is uneven, and only 2 climatology stations are active, meeting the lower threshold but signaling the need for expansion. This study is novel in integrating WMO and Kagan density methods to assess and refine post placement across a single watershed, leading to more accurate hydrological monitoring. In total, the results recommend the refinement of four PCHs and the relocation or optimization of 16% of existing rainfall stations. This research contributes to optimizing station placement, improving hydrological data reliability, and enhancing the efficiency of monitoring networks for future watershed management.

Analysis of Construction Delay Factors on Project Quality Performance Through Quality Standards and Specifications

2025-01-20T06:46:15+00:00

This study aims to examine the relationship between construction delay factors, quality standards and specifications, and quality performance of building construction projects. In addition, this study also explores the role of quality standards and specifications as a mediator in the relationship between construction delays and project quality. By using the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS), this research is able to analyze complex relationships between variables that cannot be measured directly. In addition, to explore the factors that cause delays, the Root Cause Failure Analysis (RCFA) method is used to identify the root of the problem, and Failure Mode and Effect Analysis (FMEA) to analyze the risk of delays using a risk priority number (RPN). RPN is calculated based on severity, likelihood of occurrence, and detectability for each failure mode identified, prioritizing critical risks that need to be addressed immediately. The results show a very high level of significance, indicating that the delay factor plays a role in influencing project quality performance through quality standards and specifications as a mediating variable. The RCFA and FMEA methods proved effective in identifying the causes of delay and providing recommendations for corrective measures. This research contributes to construction project management by emphasizing the importance of implementing quality standards and specifications, as well as the need for systematic management of delay risks. The findings are relevant for practitioners and academics to improve efficiency and quality in the delivery of construction projects in Indonesia.

Meta-Analysis and Systematic Review of the Comparison of Dynamic and Static Dry Needling Techniques for Myofascial Pain Syndrome Management Based on VAS Scale

2025-06-03T10:54:12+00:00

Myofascial Pain Syndrome (MPS) is a common musculoskeletal pain condition, often occurring in the trapezius muscle, and can lead to decreased function and quality of life for patients. MPS is frequently observed in individuals with poor posture or who engage in repetitive physical activities. Dry needling (DN) is one of the effective methods to address this pain, with two primary techniques: dynamic (peppering) and static. This study aims to compare the effectiveness of these two techniques in reducing pain in patients with MPS, using the VAS scale. The research design is a systematic review and meta-analysis of Randomized Controlled Trials (RCTs), which combines primary data to generate new evidence. The results indicate that static dry needling is more effective in reducing pain compared to the dynamic technique, although the difference is not statistically significant. The static technique resulted in a greater reduction in VAS scores, with a mean difference of -0.86 (95% CI: -2.47 to 0.75) and a p-value of 0.30. Although not significant, the static technique appears more stable, particularly for patients with high tissue sensitivity and low tolerance to needle manipulation. This study contributes to a deeper understanding of the effectiveness of both techniques and may serve as a foundation for further research and the application of more appropriate techniques in myofascial pain management.

The Effect of Golden Sea Cucumber Extract (Stichopus Hermanii) Administration on Serum Malondialdehyde (MDA) Levels In Wistar Strain White Rats (Rattus Norvegicus) Induced by Aspirin

2025-06-03T10:54:31+00:00

Drug-Induced Hepatitis (DIH) is a liver function disorder caused by the use of hepatotoxic drugs, which can affect liver metabolism acutely or chronically. A new paradigm suggests that natural-based treatments, such as sea cucumbers, have potential as therapy due to their superior antibacterial bioactivity. This study aims to evaluate the effect of golden sea cucumber extract (Stichopus hermanii) on serum malondialdehyde (MDA) levels in Wistar strain white rats (Rattus norvegicus) induced by aspirin. The study was conducted using a true experimental design with a post-test only control group and random sampling method, involving four treatment groups at the Hyperbaric and Biomolecular Laboratory of Hang Tuah University, Surabaya. The results showed that administering golden sea cucumber extract (Stichopus hermanii) at a dose of 972 mg/kg BW resulted in the highest serum MDA levels in Wistar strain white rats (Rattus norvegicus) induced by aspirin (p=0.001). The study concluded that the administration of golden sea cucumber extract (Stichopus hermanii) significantly affects serum MDA levels in Wistar strain white rats (Rattus norvegicus) induced by aspirin.

The Influence of Social Media Marketing, Brand Image, Physical Evidence and Word of Mouth on The Selection of Private Hospitals in South Jakarta

2025-06-03T10:51:01+00:00

This study aims to examine the influence of Social Media Marketing, Brand Image, Physical Evidence, and Word of Mouth (WOM) on the decision to choose private hospitals in South Jakarta. The research employs a quantitative method with purposive sampling, collecting data from 160 respondents who are patients of private hospitals in South Jakarta. Data were gathered using a questionnaire based on a Likert scale (1-5) and analyzed using the Partial Least Square - Structural Equation Model (PLS-SEM) approach. The results indicate that Social Media Marketing positively affects hospital selection decisions through engaging promotions and relevant content, though improvements are needed in simplifying the delivery of information. Brand Image also has a positive impact through a strong image that provides a sense of security for patients, although hospital reputation needs to be continuously enhanced. Additionally, Physical Evidence positively influences decisions through clean, comfortable, and modern facilities, such as waiting room cleanliness and adequate parking. Finally, Word of Mouth (WOM) significantly influences decisions through positive reviews on social media and recommendations from family and friends. The findings imply that hospitals must optimize these four factors to enhance their attractiveness and build patient trust in selecting healthcare services.

Analysis of the Implementation of SAKTI on Bill Settlement Performance (Case Study at BMKG)

2025-06-03T10:47:59+00:00

The full implementation of the SAKTI system across all Ministries/Institutions in 2022—following its pilot testing since 2015—is part of the realization of the Integrated Financial Management System concept. This research aims to assess the relationship between the implementation of the SAKTI system and bill settlement performance, which is a component of the budget execution performance assessment (IKPA), through a case study at BMKG. The study was conducted using the Human-Organization-Technology Fit (HOT-Fit) Model framework to evaluate the success of SAKTI. A qualitative research method was employed, with data collected through interviews and questionnaires distributed to respondents who are users of the SAKTI commitment and payment modules. The results of this study show that the implementation of SAKTI is directly associated with improvements in bill settlement performance. These improvements include increased efficiency in the time required to complete the billing process, enhanced data accuracy through system integration across related modules, improved collaboration among involved teams, and more secure data handling and usage. Overall, SAKTI supports faster, more accurate, and more efficient bill settlement, thereby contributing to better performance in government agency budget implementation—despite ongoing technical challenges and system instability, particularly during maintenance periods and high-usage times.

Analysis of Fire Water Reservoir at Onshore Receiving Facility (ORF) PT XYZ

2025-06-03T10:18:12+00:00

The increasing number of fire incidents at oil and gas facilities in recent years, along with the results of fire risk assessments at the Onshore Receiving Facility (ORF) at PT XYZ, which is still ranked as medium, necessitates efforts to reduce the risk level to low. One such effort involves evaluating and developing the fire water reservoir at the ORF facility to ensure its adequacy according to standards. This research aims to enhance operational safety and environmental protection, considering the high fire risk at gas transmission facilities. The research methods include identifying fire-fighting facilities, calculating water requirements, and evaluating the capacity of existing reservoirs. Based on the analysis, a new reservoir was designed with estimated costs, locations, and alternatives to meet the fire-fighting water needs at the ORF. The fire-fighting facility at the ORF of PT XYZ, located in a densely populated area, has a water capacity of 16 m³, but the ideal requirement is 43 m³. It is recommended to build a 30 m³ ground tank or explore other alternatives, such as panel tanks, sea water, or PLN hydrant networks, to improve readiness for major fires and protect public safety around the ORF. The level of fire risk at the ORF of PT XYZ is categorized as medium (yellow). Therefore, the solution could involve building a new reservoir or a panel tank that is more resistant to the risk of cracks or leaks due to land subsidence or shifting.

The Influence of Economic, Psychological, and Social Aspects on Financial Management Behavior Among Generation Z in DKI Jakarta: The Moderating Role of Income Characteristics

2025-06-03T12:07:21+00:00

This study explores the influence of economic, psychological, and social aspects on the financial management behavior of Generation Z in DKI Jakarta, emphasizing the moderating role of income characteristics. A quantitative approach was employed, utilizing a survey distributed to 248 respondents, adhering to the rule of thumb of at least 10 times the number of latent variables analyzed in Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings reveal that economic factors, including financial literacy and income management, significantly impact financial behavior. Psychological factors, such as self-efficacy and self-control, also play a pivotal role, fostering prudent financial decision-making. Social influences, including familial and peer norms, were found to shape financial habits significantly. However, income characteristics as a moderating variable exhibited mixed results. While they negatively moderated the relationship between economic factors and financial behavior, no significant moderating effect was observed for psychological and social factors. These results underscore the complex interplay between intrinsic and extrinsic influences on financial management within an urban, fast-paced setting like Jakarta. The study highlights the necessity of comprehensive financial literacy programs tailored to the unique needs of Generation Z. Moreover, the findings suggest practical strategies for educators, policymakers, and financial institutions to enhance financial independence and resilience among young urban dwellers.

Analysis of The Influence of Work-Life Balance (WLB), Workload, and Social Support on Employee Performance at (PLTU) Asam Asam

2025-06-03T12:42:32+00:00

The performance of employees at PLTU Asam Asam, as a vital element in the company’s success in meeting national energy needs, is influenced by Work-Life Balance (WLB), Workload, and Social Support, which collectively play a crucial role in maintaining productivity, job satisfaction, and employee well-being amid high operational challenges. This study aims to analyze the influence of Work-Life Balance, Workload, and Social Support on employee performance at PLTU Asam Asam. Using a quantitative approach with a saturated sampling technique involving 183 employees, data were collected through a Likert scale and analyzed using SEM-PLS to examine the impact of factors such as working hours, knowledge management, and social support on employee job satisfaction. The findings reveal that Work-Life Balance (WLB), Workload, and Social Support significantly affect employee performance at PLTU Asam Asam. A good work-life balance enhances performance, while excessive workload can reduce it. Additionally, social support from the work environment plays a role in boosting motivation and productivity. These three factors explain 71.2% of the variation in employee performance, with the remaining portion influenced by other factors.

Declining Interest in Reading in Elementary School Students: An Analysis of Inhibiting Factors and Their Impact on Learning Achievement

2025-06-03T10:48:22+00:00

Interest in reading is a crucial foundation for achieving students' academic success, particularly at the elementary school level. However, in recent years, there has been a noticeable decline in reading interest among elementary school students, which has significantly impacted their academic performance. This study aims to analyze the inhibiting factors that affect students' interest in reading and their impact on learning achievement. The method employed is a literature review, gathering data from various studies published within the last five years. The findings indicate that low reading interest is caused by a lack of motivation, limited access to appropriate reading materials, and non-innovative learning approaches. Furthermore, the school and family environments also play a vital role in shaping students' reading habits. This research underscores the need for collaboration between schools and families to create an environment that fosters a habit of reading. By understanding the factors that hinder reading interest, it is hoped that improvements in students' academic achievement can be achieved, better preparing them for future educational challenges.

Short-Term Traffic Flow Prediction with Support Vector Machine to Reduce Congestion on Toll Roads in Jakarta

2025-06-03T12:04:38+00:00

Traffic congestion on Jakarta’s toll roads, exacerbated by rapid urbanization and increasing vehicle numbers, poses significant economic, environmental, and societal challenges. This study addresses the problem of accurately predicting short-term traffic flow to mitigate congestion. The research aims to develop a predictive model using Support Vector Machine (SVM) and compare its performance with traditional time-series models (ARIMA and SARIMA) in capturing traffic patterns influenced by variables such as vehicle volume, speed, weather, and time. A quantitative approach was employed, utilizing hourly traffic data from Jasa Marga and weather data from BMKG for September 2024. The SVM model, configured with an RBF kernel, was evaluated against ARIMA and SARIMA using error metrics (MAE, MPE, RMSE). Findings revealed that SVM outperformed the other models, achieving the lowest MAE (318.10) and MPE (-1.13%), indicating superior accuracy in handling non-linear traffic dynamics. Key influencing factors included peak-hour traffic and adverse weather conditions. The study’s implications are both practical and theoretical. Practically, the SVM model provides toll operators and policymakers with reliable predictions for proactive traffic management, such as dynamic toll pricing and route optimization. Theoretically, it advances the application of machine learning in transportation research, demonstrating SVM’s efficacy over traditional methods. Future research could explore hybrid models (e.g., SVM-LSTM) and real-time data integration for enhanced predictive capabilities. This work contributes to smarter urban mobility solutions in high-density cities like Jakarta.

Urban Fortifications and Quarantine Strategies During The Covid-19 Pandemic

2025-06-03T12:11:07+00:00

This study examines the transformation of urban fortifications and quarantine strategies during the COVID-19 pandemic, focusing on residential enclaves in Jakarta, Indonesia. The research problem centers on how quarantine boundaries were defined within fortified urban enclosures and how residents reacted to spatial changes during the pandemic. The objectives include analyzing the forms of fortification, understanding residents' perceptions, and evaluating the effectiveness of pandemic-related policies. The study employs a mixed-methods approach, combining online questionnaires with 205 informants, field surveys of 36 residential enclosures, and detailed map-tracing techniques to correct and validate spatial data. Findings reveal that fortifications, such as walls and gates, were reinforced during the pandemic, serving as both physical and symbolic boundaries to limit virus transmission. Residents' perceptions highlighted the importance of safety measures, though these measures sometimes contradicted principles of open urban design. The research also identifies key actors influencing spatial patterns, including local officials, security personnel, and residents. Implications of the study contribute to urban design and architectural theory by proposing methods for mapping fortified boundaries and advocating for balanced, resilient urban planning that integrates health protocols without compromising community openness.

Consumer Confusion Shopping in E-Commerce

2025-06-10T10:07:46+00:00

The growth of the digital trading industry in Indonesia is rapid and strategically significant for the economy. However, this growth also presents challenges, specifically consumer confusion when shopping online. This study aims to identify factors causing consumer confusion, determine the most dominant factor, and formulate strategies to mitigate this confusion. The main factors identified are excessive product choices, product similarities, and ambiguous or overwhelming information. Such confusion negatively affects consumer trust and satisfaction, influencing their purchasing decisions. Strategies proposed to reduce confusion include clarifying product information, simplifying choices, and enhancing communication between sellers and buyers. These findings offer practical benefits for digital businesses aiming to improve service quality and consumer shopping experiences.

Structural Analysis and Reinforcement Design of Deck-on-Pile Pier After 12-Meter Dredging

2025-06-03T12:08:49+00:00

This study addresses the structural integrity and reinforcement needs of a deck-on-pile pier in Sumatra, Indonesia, following a 12-meter dredging operation and the planned use of a Rail Mounted Quay Crane (QCC). The research problem centers on evaluating the pier's existing steel pile foundation strength post-dredging, which reduces embedded pile depth and compromises load bearing capacity and assessing its ability to withstand QCC operational loads. The objectives include analyzing the pier's structural performance, proposing reinforcement designs, and ensuring compliance with safety standards. The methodology combines field data collection (Pile Driving Records, Ultrasonic Thickness Gauge tests, and Pile Integrity Tests) with structural modeling using SAP2000 to simulate load scenarios, including dead loads, QCC operational loads, and environmental forces. Findings reveal that dredging reduces pile embedded depth by 6–8 meters, leading to insufficient load-bearing capacity. Reinforcement strategies, such as adding new steel piles (φ609.6 mm) adjacent to existing ones, are proposed to restore stability. The analysis confirms that the reinforced structure meets geotechnical and deflection standards, with settlements below the 15 cm limit (SNI 8460:2017). The study's implications highlight the importance of pre- and post-dredging structural evaluations for aging piers, offering a practical framework for similar projects. Recommendations include verifying soil data post-dredging and conducting periodic inspections to ensure long-term safety. This research contributes to port infrastructure resilience by integrating empirical testing with advanced modeling to address real-world engineering challenges.

Pipeline Pinching Prevention Strategy in Oil Well Exploration to Improve Time Effectiveness in Oil and Gas Exploration

2025-06-03T10:41:47+00:00

This research proposes innovative strategies to prevent pipe sticking incidents in oil well drilling activities, with a focus on improving time effectiveness through the implementation of Building Information Modeling (BIM). The methodological approach includes risk analysis, early detection system design, and the integration of BIM technology in both planning and operational monitoring. Involving accurate BIM models, this research aims to identify potential hazards and reduce the risk of pipe sticking with more efficient solutions. It is expected that the implementation of these strategies will optimize operational time, reduce detrimental downtime, and overall enhance the sustainability of oil and gas exploration activities. The application of these pipe sticking prevention strategies has a significant positive impact on the oil and gas exploration industry. The research results promise contributions in terms of improved operational efficiency and increased safety levels. By combining careful risk analysis, responsive early detection systems, and the excellence of BIM models in modeling and monitoring, this research opens up the potential to advance industry practices in managing complex operational risks. Overall, this research provides new insights for stakeholders in the oil and gas industry to address exploration challenges with a more proactive and integrated approach.

Analysis of The Implementation of Transparency and Accountability in Zakat, Infaq, and Alms Institutions (Case Study of Baitul Maal Xyz Foundation)

2025-06-03T11:55:55+00:00

This research focuses on the implementation of transparency and accountability principles in the management of zakat, infak, and sedekah (ZIS) funds by Yayasan Baitul Maal XYZ (YBM XYZ). The primary challenge faced by zakat management institutions is ensuring the trustworthy management of funds in compliance with shariah principles, as expected by the community. The objective of this study is to evaluate the extent to which YBM XYZ has implemented transparency and accountability principles in the management of ZIS funds in 2023. The research employs a case study method with a qualitative approach. Data collection was conducted through semi-structured interviews with YBM XYZ’s internal stakeholders and document analysis, including annual financial reports and program reports. The findings reveal that YBM XYZ has successfully met most of the indicators for transparency and all indicators for accountability. In the transparency aspect, the institution met 15 out of 17 evaluated indicators. Two indicators that were not fulfilled pertain to the quality of financial reporting, specifically the use of an integrated financial information system such as SIMBA (Sistem Informasi dan Manajemen BAZNAS), and the lack of ISO certification as part of the organization’s governance. Despite these limitations, YBM XYZ regularly publishes financial reports through various media and provides accessible information for stakeholders. On the accountability aspect, YBM XYZ successfully met all defined indicators. The operational efficiency of using only 10% of the collected funds for operational costs (lower than the national standard of 12.5%) reflects the organization’s commitment to economical and responsible management.

Document Design of Quality Management System Using Cloud Computing at PT XYZ

2025-05-07T07:38:36+00:00

In the era of Industry 4.0, the integration of advanced technologies in quality management has become a necessity to enhance operational efficiency and data security. This study aims to design a Quality Management System (QMS) document based on ISO 9001:2015 for PT. XYZ by leveraging cloud computing as a Quality 4.0 technology. The research addresses the company's need for secure, centralized document storage and timely information dissemination to external stakeholders. A digital application, in the form of a website, was developed using the waterfall model, which allows for a systematic and structured software development process. This website is integrated with Google Cloud Storage to facilitate secure and scalable document management. The findings indicate that the QMS documentation system designed using cloud computing effectively aligns with the operational requirements of PT. XYZ and provides practical benefits in terms of accessibility, efficiency, and risk mitigation related to document loss. The implementation of this system demonstrates the feasibility and advantage of adopting digital solutions for quality management documentation. This research contributes to the digital transformation of quality systems in manufacturing and service industries, offering a reference model for organizations seeking to modernize their quality documentation processes.

The Relationship Between Education Quality and Student Transfer Rates

2025-06-03T11:21:49+00:00

Education quality is a crucial element in the sustainability and reputation of schools, while student transfers can serve as indicators of dissatisfaction with the educational services provided. Therefore, this study aims to analyze the factors influencing education quality and its relationship with student transfer rates at Pelangi Kasih School, North Jakarta. This study employs a qualitative approach. Data were collected through in-depth interviews with the school principal, educators, and students who had transferred out of the school, involving a total of nine informants. To analyze the data, the researcher used NVivo 12 Pro software to assist in processing and examining the interview results. The findings reveal that factors such as the quality of teaching, teacher–student relationships, school facilities, and school management significantly influence perceptions of education quality. Additionally, external factors such as distance to school and academic pressure also contribute to students' decisions to transfer. The study suggests the need to strengthen school management strategies, improve teaching quality, and adopt a holistic approach to student well-being in order to maintain education quality and reduce student transfer rates. The implications of this research are expected to provide valuable insights for school administrators in designing policies that support sustainable education quality.

Analysis of Language Structure in Nizar Qabbani's Poem 2000 Taht al-sifr/'2000 under Zero': Mukarovsky's Theoretical Perspective

2025-06-03T10:58:32+00:00

This study aims to analyze the poem 2000 Taht al-Sifr by Nizar Qabbani with a foregrounding theory approach developed by Jan Mukařovský. The main focus of this research is to understand how the foregrounding technique, through aberrations in language structure, repetition, and the use of metaphors and imagery, is able to create a deep meaning and reflect the socio-political situation of the time. In this poem, Qabbani not only describes the destruction of personal relationships, but also refers to the wider destruction in a society that is being hit by socio-political tensions. The study highlights how the repetition of phrases such as ( ما عاد ( no more and ( تعبتُ ( tired, as well as the metaphor of "cold", conveys a sense of emptiness and alienation that symbolizes the ongoing socio-political crisis. Through these linguistic techniques, Qabbani enriches the meaning of the poem, making it more than just a story about the loss of love—it also speaks to the social and political instability that permeates personal and societal life. This research provides new insights in understanding the relationship between language, literary techniques, and socio-political context in Nizar Qabbani's poetry.

The Influence of Work Motivation and Work-Life Balance on Job Satisfaction Among Generation Z Employees in DKI Jakarta

2025-06-03T12:38:13+00:00

Generation Z has become a significant focus in the workforce, particularly in DKI Jakarta, which faces challenges with low job satisfaction among this group. This study aims to analyze the influence of work motivation and work-life balance on job satisfaction both partially and simultaneously. The research employed a quantitative method with a positivist approach, involving 165 respondents from Generation Z employees in DKI Jakarta. Data were collected using a questionnaire with a five-point Likert scale. The results show that work motivation (coefficient 0.486, p=0.000) and work-life balance (coefficient 0.464, p=0.000) significantly affect job satisfaction. These variables explain 40.2% of the variation in job satisfaction, with work flexibility and supportive workplace relationships as key factors. The study recommends strengthening motivation development programs and work-life balance policies to enhance employee balance and satisfaction among Generation Z. This study contributes new insights into how intrinsic and extrinsic factors jointly affect job satisfaction in a demographically distinct group. It recommends strengthening motivation development programs and implementing work-life balance policies to improve employee well-being and retention among Generation Z in urban settings.

Legal Culture and Law Enforcement in Indonesia: A Normative Juridical Perspective

2025-06-03T12:48:25+00:00

Legal culture plays a very important role in law enforcement because the law is heavily influenced by the legal culture in the form of values, views, and attitudes within society. Therefore, legal culture and law enforcement are two interconnected elements. One of the problems currently faced by the Indonesian nation is the low legal culture among its citizens. This is clearly reflected in the situations that are currently prevalent in Indonesia. The method in this study is library research, which involves collecting data through scientific literature. The results of this study are as follows: First, legal culture is the overall attitude of citizens, which is general in nature, along with societal values that determine how the law should apply in society; Second, the characteristics of legal culture include public awareness of the importance of law as a foundation for just and orderly community life; Third, the application of legal culture is crucial in the context of international relations, as each country has a different legal system, and understanding and appreciating the legal culture of other countries will facilitate cooperation and relations between nations.

The Role of Capital Adequacy Ratio in Enhancing Regional Development Banks' Stability: An Empirical Study from 2012-2022

2025-06-03T10:57:37+00:00

This study aims to analyze the role of the Capital Adequacy Ratio (CAR) in moderating factors affecting the stability (Z-score) of Regional Development Banks (BPD) in Indonesia from 2012 to 2022. Using quarterly panel data regression, this research categorizes BPDs into two groups: Category-1 banks that have not met the minimum capital requirements and Category-2 banks that have met these requirements. The findings reveal significant differences in how various factors influence stability across these categories. In Category-1 banks, factors such as market competition (Lerner Index), market share of loans (MSL), and deposits (MSD) have a more pronounced impact on stability, highlighting their reliance on external conditions. Conversely, Category-2 banks exhibit greater resilience, with CAR positively contributing to stability, while factors like efficiency (TEF and SEF) and macroeconomic conditions (regional GDP) play a crucial role in risk management. The study also finds that factors such as Loan to Deposit Ratio (LDR) and Non-Performing Loans (NPL) affect stability differently across categories, emphasizing the need for tailored risk management strategies. These insights provide practical implications for policymakers and banking management in optimizing regulatory frameworks and enhancing the stability of BPDs.

Cost Estimation Analysis Based on Construction Management, Value Engineering, and Lean Six Sigma for Cost Efficiency Improvement in Coal Transportation Road Projects

2025-01-15T06:09:18+00:00

This study aims to evaluate the cost efficiency of the coal haul road improvement project in Muara Tuhup, Central Kalimantan, through the application of Construction Management, Value Engineering, and Lean Six Sigma. Quantitative and qualitative approaches are used to analyze cost efficiency and technical aspects, with data collected through observations, interviews, and questionnaires. The results show that the three independent variables contribute 71.2% to cost efficiency, with Value Engineering being the dominant factor at 32.3%. The analysis shows cost savings of Rp 592.375 billion, or 28.49% of the initial budget, through the application of chip seal layers to increase the life of the road. Post-Value Engineering cost estimates show a reduction in maintenance costs of up to 20 years, with a payback period of 8 years and 10 months. This study recommends the application of Value Engineering and Lean Six Sigma to improve the cost efficiency and sustainability of coal haulage projects.

Marketing 4.0 on Customer Satisfaction And Repurchase Intention: The Mediating Role of Perceived Value In Indonesian Hospitals Insustry

2025-06-03T10:57:54+00:00

The digital era has driven a significant transformation in marketing strategies across various sectors, including healthcare. Marketing 4.0 introduces an approach that integrates digital and human-centric dimensions, emphasizing interactivity and customer experience. This study examines the influence of branding elements in Marketing 4.0, namely Brand Identity, Brand Image, Brand Integrity, and Brand Interaction on Customer Satisfaction and Repurchase Intention with Perceived Value as a mediating variable in the hospital industry in Indonesia. This study used a quantitative approach with a survey method of 282 respondents, and the analysis was carried out using Covariance-Based Structural Equation Modeling (CB-SEM) through AMOS software. The results of the analysis show that all branding elements have a positive and significant effect on Customer Satisfaction and Perceived Value. Furthermore, Perceived Value has been proven to significantly mediate the influence of branding elements on Customer Satisfaction and Repurchase Intention. In addition, Customer Satisfaction and Perceived Value directly increase Repurchase Intent. These findings reinforce the validity of the Marketing 4.0 framework in the healthcare sector and underscore the importance of building authentic, consistent, and valuable brand experiences for patients. Theoretically, this study contributes to the literature on strategic marketing in services, especially digital-based hospitals. In practical terms, the results of this study provide managerial implications for hospitals in designing holistic and integrated marketing strategies to increase patient loyalty amid competitive market dynamics.

The Influence of ESG Controversies on Cost of Debt With The Moderating Role of ESG Performance and Corporate Governance In Asean-5

2025-06-03T12:32:53+00:00

This study investigates the impact of ESG (Environmental, Social, and Governance) controversies on the cost of debt, with a focus on the moderating roles of ESG performance, board independence, and board gender diversity. Using a sample of non-financial public companies listed on the ASEAN-5 stock exchanges from 2019 to 2023, the research explores how ESG controversies influence borrowing costs and the potential moderating effects of corporate governance mechanisms. The findings reveal that ESG controversies lead to an increase in the cost of debt, confirming the negative financial implications of such controversies. Among the corporate governance variables, only board independence is found to mitigate the relationship between ESG controversies and the cost of debt. Additionally, the results from robustness tests indicate that both board independence and gender diversity help lessen the effect of ESG controversies on debt costs. However, the moderating effect of ESG performance on the relationship between ESG controversy and the cost of debt is not supported. These findings suggest that while ESG controversies are costly for firms, strong governance practices—particularly in terms of board independence and diversity—can help reduce these financial penalties. The study contributes to the literature on corporate governance and ESG by highlighting the role of board structures in mitigating the financial costs of ESG risks.

Strict Liability in AI Legal Accountability in Indonesia: A Juridical Review

2025-06-03T12:03:55+00:00

The increasing sophistication of artificial intelligence (AI) has the potential to give rise to numerous legal issues. However, Indonesia has yet to issue regulations governing artificial intelligence. This study aims to examine how legal liability should be assigned when AI is involved in legal problems, as well as the potential application of the strict liability principle as a basis for legal liability for the impacts caused by AI in Indonesia. The research method employed is a normative juridical approach. The findings indicate that AI is not yet regulated in Indonesia and cannot currently be considered a legal subject. Therefore, it is crucial for Indonesia to promptly establish relevant regulations, one of which may include the consideration of applying the strict liability princip

Classification Analysis of The Presentation of Impairment Expenses in The Statement of Comprehensive Income

2025-06-03T10:51:23+00:00

This study investigates the classification practices of impairment expenses for receivables in the comprehensive income statements of companies in the telecommunications sector in Indonesia. Utilizing a qualitative case study approach, the research analyzes financial reports from 2020 to 2023, focusing on the impacts of PSAK 109, which emphasizes expected credit losses. The findings reveal significant variations in how companies classify impairment charges, influenced by factors such as auditor characteristics, business models, and management interpretations of accounting standards. The analysis indicates that many companies still present impairment expenses inconsistently, affecting the transparency and comparability of financial statements. This lack of uniformity complicates decision-making for investors and stakeholders. The research highlights the necessity for improved financial literacy programs and the consistent application of accounting standards to enhance the quality of financial reporting in the telecommunications sector.

Designing Business Development Strategies for XYZ Subsidized Housing Developers in East Java With QSPM

2025-06-03T10:09:53+00:00

This study formulates a corporate development plan for XYZ Housing Developer using Management Strategy Theory and the Quantitative Strategic Planning Matrix (QSPM). The objective is to leverage XYZ's unique resources and capabilities to secure a sustainable competitive advantage in the housing industry. The research begins with an analysis of Management Strategy Theory, emphasizing its importance in strategic management. It identifies XYZ's strategic resources, which are crucial for enhancing its market position. QSPM is applied to evaluate and prioritize strategic alternatives based on internal resources and external conditions. The findings highlight that strategies focusing on sustainable construction and customer relationship management are particularly advantageous. Data triangulation through multiple validation methods—expert reviews, stakeholder interviews, and empirical analysis—ensures research reliability and validity. Results show a strong correlation between effective resource utilization and improved business performance, including higher customer satisfaction and market share. This research contributes to the field by showcasing the application of Management Strategy in the housing sector and the effectiveness of QSPM in guiding strategic decisions. The study provides valuable insights for developing sustainable strategies in a competitive market.