Eduvest - Journal of Universal Studies

The Impact of Credit Risk, Liquidity Risk, and Operational Risk on Profitability of Government-Owned BPRs in West Java and Banten During the 2019–2023 Period

2026-02-27T06:45:22+00:00

This study aims to analyze the effect of credit risk (Non Performing Loan / NPL), liquidity risk (Loan to Deposit Ratio / LDR), and operational risk (Operating Costs to Operating Income/BOPO) on profitability (Return on Assets / ROA) at People's Credit Banks (BPR) owned by the Regional Governments of West Java and Banten Provinces for the 2019–2023 period. The research method used is quantitative with a descriptive and verifiable approach, using secondary data in the form of BPR's annual financial statements. The data analysis technique used is panel data regression. The results of the study show that simultaneously credit risk, liquidity risk, and operational risk have a significant effect on the profitability of BPR. Partially, credit risk (NPL) and liquidity risk (LDR) have no significant effect on ROA, while operational risk (BOPO) has a negative and significant effect on ROA. These findings indicate that operational efficiency is the dominant factor in increasing the profitability of BPRs owned by local governments. Therefore, BPRs need to strengthen operational cost control, improve the quality of risk management, and maintain liquidity balance to achieve healthy and sustainable financial performance.

Implementation of the Sustainability Reporting Standard Based on Sustainability Disclosure Standards 1 and 2 for PT XYZ

2026-03-02T09:00:16+00:00

This study analyzes the readiness of PT XYZ to implement the Sustainability Disclosure Standards (PSPK) 1 and 2, which will become mandatory in Indonesia starting in 2027. Although the company has used the GRI Standards and POJK 51 as the basis for its sustainability reporting, its current disclosures have not fully met PSPK requirements, particularly in linking sustainability issues to financial performance, assessing climate-related risks, and integrating sustainability into strategic decision-making. Using a qualitative approach, the research employs SWOT analysis to evaluate the strengths, weaknesses, opportunities, and threats in PT XYZ's existing sustainability report, followed by Actor–Network Theory (ANT) to map the interactions among human and non-human factors influencing PSPK implementation. Data were collected through document analysis, interviews with internal stakeholders, and a review of relevant standards. The findings indicate that PT XYZ has a strong foundation for the transition, supported by its current reporting structure and governance practices; however, notable gaps exist in materiality assessment, risk quantification, climate governance, data integration, and system readiness. The ANT analysis further reveals the need for coordinated internal regulation, enhanced cross-unit collaboration, strengthened data systems, and capacity-building to support accurate and consistent sustainability disclosures. This study concludes that, with structured preparation and alignment of actors, PT XYZ can successfully adopt PSPK 1 and 2 and enhance the credibility, comparability, and strategic relevance of its sustainability reporting.

Histochemical Testing and Microscopic Structure of Leea indica (Burm.f.) Merr. (Memaye) as a Medicinal Plant of the Besemah Tribe for Anti-infective and Degenerative Purposes in Lahat, South Sumatra

2026-02-24T15:50:34+00:00

Leea indica (Burm.f.) Merr. (Memaye) is traditionally used by the Besemah Tribe in Lahat, South Sumatra, as a medicinal plant to treat infectious and degenerative diseases, including hepatitis, liver disorders, and warts. The utilization of this plant as an herbal remedy requires comprehensive information on its microscopic characteristics and secondary metabolite content. This research aimed to determine the classes of secondary metabolite compounds with anti-infective and anti-degenerative potential and their distribution in the vegetative organs of L. indica through histochemical testing, as well as to identify specific diagnostic fragments from microscopic observation of simplicia powder and stem maceration preparations. Histochemical tests were performed on fresh cross-sections of leaves, stems, and roots using specific reagents: Wagner's reagent for alkaloids (reddish-brown positive), 10% NaOH for flavonoids (yellow), 5% copper acetate for terpenoids (yellow to brownish), 10% FeCl₃ for phenols (greenish-black), and Lugol's iodine for tannins (black or purple). Microscopic observations were conducted on chloral hydrate-mounted simplicia powder and safranin-stained maceration preparations. Results showed that alkaloids, terpenoids, tannins, and phenols were distributed in all vegetative organs, while flavonoids were detected exclusively in leaves. Diagnostic fragments, including various crystal types (raphide, druse, rosette), trichomes (glandular, non-glandular, scale, and septate), and vascular elements (tracheae, tracheids, fibers, and xylem parenchyma), were identified across leaves, stems, and roots. Notably, scale trichomes and septate trichomes with basal sacs serve as specific diagnostic fragments for L. indica, providing reliable authentication markers for quality control in medicinal applications and future research.

Payment of Land and Building Acquisition Duty (BPHTB) for Buyers in Tuban Regency Based on Regional Regulation of Tuban Regency No. 8 of 2023 on Regional Taxes and Levies

2026-02-27T06:42:11+00:00

This paper discusses the payment of Land and Building Acquisition Duty (BPHTB) for buyers based on Tuban Regency Regional Regulation Number 8 of 2023 concerning Regional Taxes and Regional Levies, for which the author conducted a case study at the Tuban Regency BPKAD. The research problems addressed include analyzing the practice of BPHTB payments for sellers and buyers of land based on Tuban Regency Regional Regulation Number 8 of 2023 concerning Regional Taxes and Regional Levies, and examining the legal basis and mechanism for BPHTB collection as determined by the Tuban Regency Government through BPKAD. This study employs empirical legal research, which is a legal research method that uses primary data obtained directly through field research by examining legal reality in society that is, how the law operates in practice. The findings reveal that the practice of BPHTB payment for sellers and buyers of land under Regional Regulation of Tuban Regency Number 8 of 2023 concerning Regional Taxes and Regional Levies contains a contradiction between the content of the Perda and the legal reality in the field. The legal basis for BPHTB collection is Regional Regulation Number 8 of 2023 concerning Regional Taxes and Regional Levies, and the payment mechanism is conducted online through the portal provided by BPKAD.

Perioperative Management in a Cesarean Section Patient with Rheumatic Heart Disease and Pulmonary Hypertension

2026-03-02T09:01:48+00:00

Background: Pregnancy complicated by rheumatic heart disease (RHD) and pulmonary hypertension (PH) is a high-risk condition with maternal mortality reaching 20–50%. The physiological burden of pregnancy can precipitate cardiovascular decompensation, making perioperative management of cesarean section extremely challenging. Objective: This case report aims to describe the perioperative challenges and the multidisciplinary anesthetic strategy implemented in a high-risk parturient with RHD and PH, emphasizing the rationale for choosing general anesthesia over regional techniques. Methods: A 25-year-old woman (G3P2A0) at 32–33 weeks gestation presented in labor with signs of fetal distress. She had a history of RHD with moderate-to-severe mitral stenosis, moderate tricuspid regurgitation, PH, and atrial fibrillation with rapid ventricular response. Due to significant coagulopathy (INR 2.3), regional anesthesia was contraindicated. The patient underwent general anesthesia with gradual induction, invasive hemodynamic monitoring (arterial and central venous lines), and lung-protective ventilation for an emergency cesarean section. Findings: The procedure was completed successfully with the delivery of a live infant with good Apgar scores. Intraoperatively, the patient remained hemodynamically stable with support from inotropes and vasopressors. Postoperatively, she was managed in the intensive care unit (ICU) for four days before being transferred to the general ward and discharged without major complications. Implications: This case underscores that in specific high-risk scenarios where regional anesthesia is contraindicated, a carefully conducted general anesthesia with invasive monitoring can be a safe and effective alternative.