Eduvest - Journal of Universal Studies

The Implications of Intellectual Property Utilization on Product Innovation in MSMEs

Allingson Simanjuntak — 2026-04-15

The growth of product innovation in the Micro, Small, and Medium Enterprises (MSME) sector is greatly influenced by the utilization of intellectual property rights (IPR) as an instrument of protection and competitive advantage. IPR provides legal protection for creative and innovative outputs, allowing MSME actors to enhance added value, expand markets, and reduce the risk of intellectual property infringement. However, the utilization of IPR by MSMEs in Indonesia still faces various obstacles, including limited outreach, high registration costs, and weak legal enforcement. This article analyzes the implications of IPR utilization on MSME product innovation in Indonesia based on case studies, national literature, and comparisons with international practices. The research method used is a qualitative approach, utilizing interviews, observations, documentation, and literature studies to gather data. Research findings show that increasing IPR literacy and improving access to legal protection can encourage product innovation while enhancing competitiveness and the contribution of MSMEs to the national economy. In conclusion, this study highlights the crucial role of IPR in fostering innovation and competitiveness in the MSME sector, while also emphasizing the need for improved education, simplified registration processes, and stronger government support to overcome existing barriers.

The Effect of the “Course Review Horay” Cooperative Learning Model on the Mathematical Understanding of Fourth-Grade Students at Demakijo 1 Public Elementary School

Mahmuda Nur Dzaky — 2026-04-14

Mathematics learning in elementary schools often emphasizes procedural memorization rather than conceptual understanding, leading to students’ difficulties in grasping fundamental mathematical concepts such as multiplication and division. This condition highlights the need for innovative learning models that actively engage students and foster deeper understanding. This research aims to analyze the effect of the Course Review Horay cooperative learning model on the mathematical understanding of fourth-grade students at SD Negeri Demakijo 1 in multiplication and division material. This study uses a quantitative approach with a quasi-experimental design of a nonequivalent control group design. The research sample consisted of one experimental class treated with the Course Review Horay model and one control class using the Student Team Achievement Division (STAD) model, selected using a total sampling technique. Data were collected through a mathematical understanding test in the form of a pretest and posttest, then analyzed using a t-test after fulfilling the prerequisite tests for analysis. The results showed that the Course Review Horay model had a significant effect on students' mathematical understanding, with a significance value of 0.006 (< 0.05). This model is effective in improving students' abilities to explain concepts, connect mathematical ideas, and solve mathematical problems. The Course Review Horay cooperative learning model is effective in enhancing elementary school students' mathematical understanding. This model can serve as an alternative learning strategy to improve the quality of mathematics instruction, particularly in multiplication and division topics.

The Effect of Entrepreneurial Orientation on International Performance of SMES in Bandung City with Business Model Innovation as a Mediating Variable

Yudhya Muchlizardy — 2026-04-04

MSMEs have a strategic role in the national economy, especially in creating jobs and encouraging economic growth. However, many MSMEs in the City of Bandung face challenges in improving their international performance. This study aims to analyze the influence of Entrepreneurial Orientation (EO) on International Performance (IP) with Business Model Innovation (BMI) as a mediating variable in MSMEs. The research method used is a quantitative approach with the Partial Least Squares (PLS) analysis technique. Data were collected through a survey of MSME actors in the City of Bandung. The results of the study show that EO has a positive effect on BMI and IP. In addition, BMI is proven to be a significant mediating variable in the relationship between EO and IP. These findings indicate that innovation in business models is a key factor in increasing the competitiveness of MSMEs in the international market. Therefore, MSME actors are advised to strengthen their entrepreneurial orientation and continue to innovate in business models in order to compete globally.

Christian Leadership Paradigm According to Thomas Aquinas and Social Transformation: A Theological Study and Case Analysis

Budi Tjahja Halim — 2026-04-13

This study explores the Christian leadership paradigm based on the 13th-century philosophy of Thomas Aquinas, focusing on its relevance to contemporary leadership practices, especially in addressing social transformation. Amid growing challenges such as moral crises and social inequality, the need for ethical, spiritually grounded leadership has become urgent. The purpose of this study is to examine how Thomistic principles caritas (charity), prudentia (wisdom), justitia (justice), and bonum commune (common good) can guide modern Christian leadership. Using a qualitative descriptive methodology, this research conducted a theological hermeneutic analysis of Aquinas's writings, comparing them with real-world social transformation examples, such as the La Red community's impact on Bellavista Prison. The results reveal that Thomistic leadership principles provide a moral and ethical framework that not only fosters organizational effectiveness but also drives social change. By focusing on service, justice, and moral integrity, the study highlights how these principles can address the pressing issues of public integrity, structural poverty, and social solidarity in today's context. The conclusion suggests that the Thomistic model of leadership is not merely a theoretical construct but a practical tool for transforming societal structures through moral virtue and a commitment to the common good. Future research could expand on these findings in diverse organizational contexts.

Analysis of Factors Affecting the Performance of Medical Laboratory Technologists (MITS)/Laboratory Analysts in Hospitals: A Scoping Review

Agus Riyanto — 2026-04-04

The performance of Medical Laboratory Technologists (MLTs) and Laboratory Analysts is essential for maintaining the accuracy and reliability of diagnostic services in hospitals. Suboptimal laboratory performance can negatively affect clinical decision-making and patient outcomes. Many hospitals in Indonesia face challenges such as limited staffing, high workloads, and inadequate career development systems, which may hinder optimal employee performance. This study aims to systematically analyze key factors influencing the performance of Medical Laboratory Technologists and Laboratory Analysts in hospital settings. A systematic review methodology was applied by synthesizing findings from multiple related studies to derive comprehensive conclusions. Literature searches were conducted using Google Scholar and focused on factors associated with employee performance, including compensation, leadership, motivation, work culture, organizational commitment, work environment, salary structures, and career development, with article selection restricted to publications from 2014 to 2024. Articles were screened through title and abstract review, followed by full-text assessment based on eligibility criteria. The review results indicate that compensation, leadership, motivation, and work culture are major determinants of performance, while organizational commitment, work environment, salary structures, and career development also significantly contribute to job satisfaction and productivity. The findings highlight that strengthening both financial and non-financial incentives, providing effective leadership, and fostering supportive organizational cultures can enhance employee performance and improve the efficiency and quality of laboratory services.

Drivers of Indonesia's Foreign Exchange Reserves and Their Linkage to USD Liquidity: Evidence From A Macro-Financial Ols Model

L M Agung B Banyu Garmada — 2026-04-15

Indonesia's foreign exchange reserves are an important shield to maintain currency stability and protect the country's financial system. In recent years, changes in global interest rates, commodity prices, capital movements, and local financial conditions have made it difficult to manage these reserves. These changes create important questions for policymakers about which macro-financial factors have the strongest impact on Indonesia's foreign exchange reserves and how they relate to the USD's liquidity in the domestic interbank market. This study was conducted on the assumption that foreign exchange reserves and interbank USD liquidity respond simultaneously to domestic financial conditions and global financial macro turmoil. Based on the international financial literature, this study develops the proposition that domestic market yields, global dollar strength, financial stress indicators, commodity cycles, and external sector performance together determine the monthly dynamics of Indonesia's foreign exchange reserves and USD liquidity. The analysis applied multivariate Ordinary Least Squares to monthly macrofinancial data from 2010 to 2024, preceded by stationarity testing, multicollinearity diagnostics, and residual evaluation. The results show that Indonesia's foreign exchange reserves are heavily influenced by long-term domestic yields, global USD indices, interbank liquidity conditions, export performance, US inflation, and global dollar funding stress. Interbank USD liquidity is attributed to trade balances, domestic and global yields, consumer confidence, retail activity, MSCI equity performance, global commodity cycles, and United States corporate credit conditions. This research provides a data-driven starting point that can support the development of more responsive policy instruments to protect Indonesia's external stability.

Assessment of Ahmad Yani Road Infrastructure in Tegal City as an Urban and Tourism Road Based on Road Safety Inspection

Suprapto Hadi — 2026-04-17

Ahmad Yani Street is one of the main roads in Tegal City with a strategic function as a connector between urban areas and tourist destinations. Although classified as an urban road, its existing condition does not fully comply with technical standards. The sidewalks and shoulders are wider than the vehicle lanes, and the one-way traffic system makes the corridor more pedestrian-oriented. This study aims to analyze the suitability of Ahmad Yani Street's function as an urban and tourism road. The research method used was descriptive comparative through field observation, documentation, and analysis based on standards from Bina Marga and the Ministry of Public Works and Housing. The results show that Ahmad Yani Street has more characteristics of a tourism road due to its high aesthetic quality and pedestrian comfort, although the traffic performance for motorized vehicles remains limited. Ahmad Yani Street in Tegal City, with its pedestrian-oriented characteristics and high aesthetic quality, aligns more with the function of a tourism road than an urban road. While it provides comfortable spaces for pedestrians and enhances the tourist experience, the street's infrastructure does not fully meet the technical standards for urban roads, particularly in terms of vehicle lane width and traffic management.

Continuance Intention in Mobile Payment Services: A Comprehensive Systematic Literature Review

Dastyn Susanto — 2026-04-17

The development of mobile payments has accelerated significantly since the COVID-19 outbreak. Many people have shifted from traditional payment methods such as cash to cashless payments. This study focused on a systematic literature review of existing articles on continuance intention in mobile payments. The review adheres to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines to ensure transparency and reproducibility. Employing a comprehensive search strategy with predefined keywords, a preliminary search yielded 993 papers from Google Scholar. After applying the inclusion criteria, 30 papers published between 2021 and 2025 were selected for final analysis. The findings explain that factors such as perceived usefulness, ease of use, satisfaction, hedonic motivation, trust, and perceived security are the most frequently used and have a significant influence on continuance intention using mobile payments. This review contributes to a deeper understanding of the theoretical and empirical dimensions of user continuance intention in mobile payments. It provides directions for future research and practical implications for service providers.

Analysis of the Implementation of Financial Accounting Standards Statement (PSAK) 117 Concerning Insurance Contracts for Social Security Funds Managed by Badan Penyelenggara Jaminan Sosial (BPJS) Kesehatan

Aryo Wibisono — 2026-04-15

This research analyzes the implementation of Financial Accounting Standards Statement (PSAK) 117 on insurance contracts within the Social Security Fund (DJS) managed by BPJS Kesehatan, focusing on the conceptual and technical challenges that arise from the fundamental differences between social insurance schemes and the commercial insurance model. Using a qualitative approach grounded in regulatory review, academic literature, and BPJS Kesehatan’s technical documents, this research examines twelve critical issues of PSAK 117 relevant to the National Health Insurance (JKN)program, including the definition of insurance contracts, contract boundaries, measurement models, risk adjustment, and the relevance of the Contractual Service Margin (CSM). The analysis shows that the legal relationship between participants and BPJS Kesehatan meets the contractual criteria stipulated in PSAK 117; however, its practical application requires adjustments to align with the characteristics of social insurance. Key challenges include the need for more granular actuarial data, the establishment of fulfillment cash flows that reflect collective population risk, and the misalignment of the CSM concept with a program that is not designed to generate profit. This study concludes that the implementation of PSAK 117 enhances transparency and accountability in financial reporting while simultaneously demanding stronger institutional capacity within BPJS Kesehatan and the development of tailored accounting guidelines for social security entities to ensure alignment between accounting standards, the mandate of the National Social Security System (SJSN), and the long-term sustainability of the DJS Kesehatan program.

Revisiting Employee Engagement: A Systematic Review of Emerging Perspectives

Roosendy Annisa Putri — 2026-04-14

This research aims to explore the conceptual shift in the meaning of employee engagement through a systematic literature review (SLR) approach based on the PRISMA protocol. The review analyzes 17 selected articles published between 2006 and 2025 to identify the evolving dynamics of understanding, influencing factors, and approaches to fostering employee engagement. The findings indicate that employee engagement is no longer narrowly understood as mere attachment to job tasks or roles but has evolved into a multidimensional construct influenced by personal values, sustainability, digitalization, and the new generation’s expectations for meaningful work. The review also reveals that organizational support, leadership quality, and technology integration have become increasingly prominent factors in shaping employee engagement. The theoretical implications highlight the need for a new, more adaptive and contextual conceptual model, while the practical implications point to the importance of value-based, employee-experience-driven human resource management strategies. This study contributes to enriching the understanding of engagement in the ever-evolving modern work landscape.

Digitalization System to Improve Efficiency & Quality Through the Selective QC 7 Tools Method in the Component Automotive Industry

Yantono Simamora — 2026-04-04

The automotive component industry faces significant challenges in improving operational efficiency and production quality, particularly due to reliance on manual processes. A key issue identified is the company's Overall Equipment Effectiveness (OEE) performance, which has not met the established target, with an average achievement of only 72%, indicating considerable process inefficiencies and productivity losses. External pressures such as global market dynamics, economic uncertainty, and increasing Regional Minimum Wage (UMP) rates have further exacerbated the need for digital transformation to enhance operational efficiency and organizational competitiveness. This study aims to design a digitalization system to address operational inefficiencies and low production quality in the automotive component industry, focusing on improving OEE performance, reducing operational costs, and supporting data-driven decision-making. This research proposes an integrated digitalization system developed through the combination of the selective QC 7 Tools and Design Thinking approaches, with the selective QC 7 Tools applied to systematically identify and analyze the root causes of operational inefficiencies. The implementation resulted in significant improvements, including the complete elimination of 195 minutes per shift of non-value-added activities, the reduction of reporting lead time from 2–3 days to near real-time (0.5 days for analysis), and a 10% increase in OEE performance. The system also enabled the reallocation of 13 administrative personnel to more value-added roles, reduced operational costs, and minimized paper waste and CO₂ emissions. This study confirms that the selective QC 7 Tools prove effective in supporting digital transformation, and that data-driven digitalization can significantly improve competitiveness and business sustainability.

The Effect of Ethanol Extract of Purple Eggplant Peel (Solanum Melongena L.) on Estrogen Receptor-Α Levels and Vaginal Epithelium Thickness in a Menopause Model Rat

Yunike Susilo — 2026-04-14

Menopause is a natural phase in a woman's life marked by a decline in estrogen levels, which can lead to various health issues, including vaginal atrophy. One promising alternative treatment is phytoestrogens, such as those found in purple eggplant peel (Solanum melongena L.) extract. This study aims to analyze the effect of administering purple eggplant peel ethanol extract on estrogen receptor-α (ERα) levels and vaginal epithelial thickness in a menopause model rat. The study employed a posttest-only control group design with four groups: a control group (K) and three treatment groups that received the extract at doses of 25 mg/200 g BW, 50 mg/200 g BW, and 100 mg/200 g BW per day for 28 days. The results showed that the 100 mg/200 g BW per day dose significantly increased ERα levels and vaginal epithelial thickness compared to the control group (p < 0.05). The lower doses (25 mg/200 g BW and 50 mg/200 g BW) did not show significant differences from the control group. In conclusion, purple eggplant peel extract at a dose of 100 mg/200 g BW per day can increase ERα levels and vaginal epithelial thickness in menopause model rats, demonstrating its potential as an alternative therapy for menopause symptoms.

Exploring the Meaning Behind the Determination of Integrated Public Transportation Fares: A Paul Ricoeur Hermeneutic Study

Muhamad Saladin — 2026-04-14

This research aims to uncover the meaning behind the determination of public transportation integration tariffs in Jakarta by using the interpretive paradigm and the hermeneutic approach of Paul Ricoeur. Integration tariffs are understood not solely as a technocratic instrument or economic decision, but as a social text that contains values, symbols, and policy narratives built through interactions between governments, transportation operators, system managers, and user communities. The research method used was qualitative with data collection techniques in the form of in-depth interviews with key informants from the DKI Jakarta Provincial Transportation Office, the Jakarta City Transportation Council (DTKJ), the management of PT Jakarta Lingko Indonesia, and the transportation user community, and supported by a study of related policy documentation. Data analysis is carried out through three stages of Ricoeur's hermeneutics, namely semantic, reflective, and existential stages. The results of the study show that the integration tariff is interpreted as a symbol of inclusivity that includes accessibility, equality, mobility justice, and welfare, and represents the presence of the state in guaranteeing the mobility rights of city citizens. Integration tariffs not only serve to reduce transportation system fragmentation and travel cost burdens, but also shape a more humane, equitable, and sustainable mobility experience. Thus, the determination of integration tariffs is a policy narrative that reflects the relationship between the state, technology, and society in building a public transportation system that is oriented towards social justice and the future of the city of Jakarta.

The Influence of Entrepreneurial Orientation, Market Orientation, and Corporate Governance on Firm Performance: The Mediating Role of Innovation Capability

Rani Juniar Hartono — 2026-04-15

This study is motivated by the increasing demand for manufacturing firms, particularly in the tobacco industry, to enhance competitiveness through innovation, strategic orientation, and effective governance. Despite their significant contribution to economic growth and employment, many family-owned firms still face challenges in maintaining stable performance due to weak innovation capability, limited market responsiveness, and informal governance structures. This study aims to analyze the influence of Entrepreneurial Orientation, Market Orientation, and Corporate Governance on Firm Performance, with Innovation Capability as a mediating variable. The research adopts a quantitative approach using a census sampling technique involving 166 employees of PT Tiga Berlian Anugrah Jaya. Data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0, supported by validity and reliability testing. The results show that Entrepreneurial Orientation, Market Orientation, and Corporate Governance have positive and significant effects on both Innovation Capability and Firm Performance. Furthermore, Innovation Capability partially mediates the relationship between these variables and Firm Performance, indicating its crucial role in translating strategic orientation into performance outcomes. In conclusion, strengthening Innovation Capability, supported by strategic orientation and good governance, is essential for improving Firm Performance and ensuring sustainable competitiveness in family-owned manufacturing companies.

Legal and Economic Aspects of Halal Product Certification in Indonesia: A Comparative Study of the Job Creation Law and the Halal Product Certification Law

Rustamunadi Rustamunadi — 2026-04-17

This research is motivated by the increasing demand for halal product assurance in the context of global economic integration, consumer protection, and the enhancement of the competitiveness of the national halal industry within a value-based economic system. This study aims to comprehensively analyze the economic law aspects in the implementation of halal product assurance in Indonesia, with a particular focus on the transformation of the legal regime through a comparative approach between Law Number 33 of 2014 on Halal Product Assurance and Law Number 11 of 2020 on Job Creation along with its implementing regulations. This research employs a normative (doctrinal) legal research method, utilizing statutory, conceptual, and comparative approaches. The data sources consist of primary, secondary, and tertiary legal materials, which are analyzed qualitatively through systematic, grammatical, and teleological interpretation techniques to understand the direction and implications of legal norm development. The findings indicate that there has been a significant transformation in the halal product assurance legal regime, marked by amendments, additions, and reaffirmations of legal norms, including the simplification of halal certification procedures, the strengthening of institutional roles, and the acceleration of services oriented toward ease of doing business. From an economic law perspective, this condition highlights the necessity of a responsive, adaptive, and integrative legal policy capable of balancing economic interests, sharia values, and the principles of economic democracy as mandated by the constitution.

Opportunistic Related Party Transactions Practices: A Comparative Study on Different Ownership Structures in Indonesia's Energy Sector

Wiwin Theresia Sitinjak — 2026-04-14

This study examines opportunistic behavior in Related Party Transactions (RPT) across six Indonesian energy companies with varying ownership structures (state-owned, family- owned, and foreign-owned) during 2019–2023. The research employs an evaluative case study approach combined with thematic content analysis supported by NVivo. The results reveal substantial variation in tunneling and propping patterns across ownership types. Highly concentrated family-owned firms exhibit aggressive tunneling through extreme dividend extraction of 49–76% during the windfall profit period (2022–2023), while state- owned enterprises demonstrate minimal tunneling (1–2.3 on a 0–21 scale) and strong propping during financial distress (2020–2021). These patterns are elastic to external shocks, as reflected in tunneling–propping ratio shifts from 70:30 (pre-pandemic 2019), 46:54 (pandemic 2020–2021), to 84:16 (commodity boom 2022–2023). Internal factor analysis identifies ownership concentration as the primary driver of opportunistic behavior; however, its impact varies depending on ownership type and external enforcement strength. Formal governance mechanisms including Big-4 audits, 86% board independence, and compliance with POJK 42/2020 are insufficient to curb tunneling when controlling shareholders are dominant, whereas government oversight in state-owned enterprises proves more effective than internal governance mechanisms. The findings suggest that regulatory remedies must address the underlying control–ownership divergence, with recommendations including strengthened fairness opinion standards, enhanced monitoring during windfall periods, and codified dividend policy constraints for state-owned energy companies.

Human-Centered Innovation in Language Learning: Overcoming Business Model Stagnation through Market Pull and Design Thinking

Safira Maulidina — 2026-04-17

This study explores how a small language-learning business in Indonesia can overcome growth stagnation by implementing a human-centred approach to innovation. Adopting the Design Thinking framework as the primary methodological lens, the research explores learner expectations, challenges and preferred learning formats, with the objective of improving products and business models. Data were collected through focus group discussions (FGDs) involving six learner groups that were identified during the early exploratory phase. Braun and Clarke’s thematic analysis was used to analyze the qualitative data and uncover recurrent needs related to motivation, confidence, learning structure, flexibility and the role of human support. These insights were then used to create two core personas representing the two main learner types. These personas then guided the development of five 'How Might We' (HMW) questions, which acted as drivers for the ideation process. The study resulted in three integrated low-fidelity prototypes: (1) modular learning pathways, (2) an adaptive weekly roadmap, and (3) a simple confidence progress tracker. These elements form a coherent learning ecosystem, designed to improve learner engagement and strengthen business sustainability by offering clearer value, better retention and more structured products. The findings indicate that designing products to align with learner expectations can support the long-term sustainability of small EdTech startups. The study recommends conducting future quantitative tests on the proposed prototypes to evaluate their expected usefulness and acceptance among a wider range of learners.

The Effect of Employee Competence and Motivation, as well as Leadership, on Employee Performance in the Simalungun Regency Government

Hengky Kurniawan Sitanggang — 2026-04-15

Employee performance in government institutions plays a critical role in achieving organizational goals and delivering public services effectively. In the context of the Simalungun Regency Government, the performance of employees is influenced by various factors such as competence, motivation, and leadership. This Journal aims to analyze the influence of employee competence and motivation, as well as leadership on employee performance in the Simalungun Regency Government. The method used in this study is quantitative. The sample of this study amounted to 202 people. Data were analyzed using descriptive analysis and statistical analysis of SPSS version 25. The results of the study concluded that the competency variable (X1) had a significant effect on the performance of Simalungun Regency employees. Based on the results of the analysis, the calculation was obtained 2,200 with a value of sig. by 0.029. The motivation variable (X2) has a significant effect on the performance of Simalungun Regency employees. Based on the results of the calculation analysis, a t-value of 2.933 was obtained with a value of sig. by 0.004. The leadership variable (X3) has a significant effect on the performance of Simalungun Regency employees. Based on the results of the analysis, the calculation was obtained 2,200 with a value of sig. by 0.029. Based on the table above, a calculated t value of 3.950 with a sig value was obtained. by 0.000. Simultaneously, competence (X1) and motivation (X2) and leadership (X3) have a significant effect on the performance of Simalungun Regency employees.

Academic Supervision Management in Improving Teacher Performance at SDN Pekojan 05 and Kalideres 03 in West Jakartaq

Martha Napitupulu — 2026-04-17

Academic supervision is a strategic agenda in improving the quality of learning in elementary schools. Teachers, as the spearhead of education, need systematic assistance so that their performance continues to improve. This study aims to describe POAC (Planning, Organizing, Actuating, Controlling)-based academic supervision management carried out by school principals in improving teacher performance at SDN Pekojan 05 and SDN Kalideres 03 in West Jakarta. The research method used a qualitative approach with a case study design, employing observation, interviews, and documentation studies involving school principals, teachers, and school supervisors. The results show that academic supervision planning is not yet fully based on the actual needs of teachers; organization remains relatively simple, with the principal playing a dominant role; implementation tends to be formal and administrative, characterized by one-way communication; and supervision focuses more on administrative compliance than on substantive guidance. Limited time, resources, and instruments were the main constraints; however, there was a commitment from the principals to maintain the continuity of supervision. The research conclusion emphasizes that the application of POAC has the potential to strengthen collaboration, accountability, and the effectiveness of academic supervision when accompanied by participatory planning, a structured supervision team, dialogical implementation, and continuous evaluation. It is hoped that this research will contribute to the development of more adaptive, reflective, and sustainable academic supervision policies and practices to improve teacher performance and the quality of learning in elementary schools.

Analysis of Enterprise Risk Management Maturity Level at PT. XYZ

Muhamad Rifnaldy Pratama — 2026-04-02

This research aims to evaluate the maturity level of the implementation of Enterprise Risk Management (ERM) at PT. XYZ through a maturity assessment process based on the Technical Guidelines for the Assessment of the Risk Maturity Index (RMI) issued by the Ministry of SOEs, namely Number SK-8/DKU.MBU/12/2023 and PER-2/MBU/03/2023. The research background is based on the increasing complexity of global risks and regulatory demands, which require companies to implement risk management effectively. This study uses a combination of primary and secondary data collected through questionnaires, in-depth interviews, and analysis of company documents. Data analysis was carried out descriptively using a scoring system, as well as SWOT and PESTEL analyses to formulate improvement strategies. The results of the study are expected to illustrate the actual conditions of ERM implementation at PT. XYZ, measure its maturity level based on the five dimensions of the RMI, and develop the necessary follow-up strategies to strengthen the effectiveness of risk management in a sustainable manner. These findings provide practical contributions for companies in improving risk governance, as well as academic contributions by enriching the literature on the application of maturity assessments in corporate risk management.

Analysis of the Effects of MCQ Enthusiasm, Attendance, Discussion Activeness, and Test Completion on Essay Success in Online Leadership Learning

Arief Hamdani Gunawan — 2026-04-14

Evaluating the effectiveness of leadership learning for senior-level employees (one level below the director) presents unique challenges in measuring competencies. This research aims to analyze the predictive validity of various instruments of online learning activities on the strategic competence of participants, as measured through the success of essay preparation. The predictive variables tested included: (1) Enthusiasm for working on the Multiple Choice Question (MCQ), (2) Attendance of Kick-Off Meeting, (3) Attendance of Online Sessions, (4) Activity of Discussions, (5) Completion of Reaction Test, and (6) Completion of Learning Test. The study involved 40 senior employees from various companies. Data were analyzed using Binary Logistic Regression. The results showed that the regression model explained 63% of the variance in essay success. Key findings revealed that administrative variables (attendance) and procedural cognitive tests (MCQs) did not have a significant influence on essay success. The only variable proven to have a significant effect was Discussion Activity (Sig < 0.05), with an Odds Ratio of 19.3. This indicates that, for executive-level learners, leadership competencies are more validly predicted through the dialectic of arguments in discussions rather than mere presence or memorization of theory.

Implementation of Diversion for Children Facing the Law at the Palembang Class I Correctional Center

Aprizayanti Anggelina — 2026-04-14

This study examines the application of diversion in the juvenile criminal justice system with a focus on the role of community research (litmas) and the recommendations of Community Supervisors (PK) in Bapas Class I Palembang. This study highlights the practice of diversion in handling children's cases, the position of litmas and PK recommendations in decision-making, as well as institutional barriers that affect its effectiveness. The research uses a socio-legal qualitative approach with a case study design, through interviews with PK, law enforcement officials, and related stakeholders, as well as a review of litmas documents, diversion agreements, case decisions, and regulations. The analysis was carried out thematically by triangulating sources. The results of the study show that the success of diversion is highly dependent on the quality of social assessment in litmas, the ability to facilitate deliberation, and the sustainability of post-agreement supervision. Litmas acts as a tool for mapping children's needs and risks, the basis for guidance recommendations, and a means of accountability. The main obstacles include weak coordination across institutions, differences in interpretation of procedures, limited resources, and non-optimal monitoring mechanisms. This study recommends strengthening the standardization of litmas, increasing the capacity of diversion facilitators, integrating support services, and developing a measurable monitoring system so that diversion is truly oriented towards the recovery of children and victims.

Pelvico-Abdominal Plexiform Neurofibromatosis: Radiologic Clues to an Exceptional Presentation

Regina Primeylisa Dos Santos — 2026-04-15

Neurofibromatosis type 1 (NF1) is an autosomal dominant genetic disorder with a prevalence of approximately 1 in 4,000–5,000 individuals worldwide. Plexiform neurofibroma, a less common but clinically significant subtype, occurs almost exclusively in NF1 patients and carries a lifetime risk of malignant transformation to malignant peripheral nerve sheath tumors (MPNSTs) of approximately 4.6%–13%. Pelvico-abdominal plexiform neurofibromas are exceptionally rare, with fewer than 60 cases reported in the literature. This study aims to describe a unique case of pelvico-abdominalplexiform neurofibromatosis in an adolescent female and to highlight the essential role of multimodality imaging—including ultrasound, CT, and MRI—in establishing the diagnosis, assessing anatomical involvement, detecting complications, and guiding clinical management. This is a case report of a 14-year-old female patient presenting with progressive abdominal enlargement over three years. Diagnostic evaluation included plain abdominal radiography, abdominal ultrasound, contrast-enhanced CT, MRI with gadolinium, and histopathological examination of a retroperitoneal biopsy. Imaging revealed a large, heterogeneous solid mass extending from the pelvic cavity to the abdominal cavity. Ultrasound demonstrated the characteristic “target sign” appearance, with hyperechoic centers and hypoechoic peripheries, appearing hypovascular on Doppler imaging. CT showed a low-attenuation heterogeneous mass displacing adjacent organs (rectum, colon, uterus, and bladder) and encasing major vessels (abdominal aorta, iliac arteries, and inferior mesenteric artery) without evidence of invasion. MRI confirmed a confluent, multinodular mass with multiple target signs on T2-weighted images and central enhancement on contrast-enhanced T1-weighted Dixon sequences. Histopathology confirmed plexiform neurofibroma with no mitotic activity.

A Legal Analysis of Marine Tourism Development and Investment within the Framework of the Special Economic Zone in Sekotong Subdistrict, West Lombok Regency

Ariel Alexander — 2026-04-14

Marine tourism development in Sekotong District, West Lombok Regency, has grown rapidly as part of an investment strategy within a special economic zone framework. However, this expansion raises legal issues related to coastal governance, environmental protection, and social justice for local communities. This research aims to conduct a normative juridical analysis of marine tourism development and investment to evaluate the consistency, synchronization, and harmonization of legal norms governing coastal and investment regulations. The research applies a normative juridical approach focusing on statutory analysis and secondary legal materials as the primary sources of examination. The findings indicate that Indonesia possesses a relatively comprehensive legal framework, yet regulatory disharmony, institutional coordination weaknesses, and the risk of unequal economic benefit distribution remain potential challenges. Without consistent legal governance, these conditions may trigger social conflict and ecological pressure. Therefore, strengthening regulatory harmonization and sustainability-oriented legal approaches is essential to ensure fair and sustainable marine tourism development.

Quality Management of Indonesian Language Learning in Improving Students' Reading Literacy in Elementary Schools

Enur Nurhayati — 2026-04-02

Reading literacy is a fundamental skill for elementary school students, serving as the foundation for mastering various fields of knowledge. However, students’ literacy skills still face challenges such as limited reading materials, lack of varied teaching methods, and an underdeveloped literacy culture. In this context, the quality management of Indonesian language learning plays a key role in ensuring effective and systematic teaching aligned with the Merdeka Curriculum. This study aims to analyze how quality management of Indonesian language learning supports the improvement of reading literacy at SDN Kertajadi and SDN Kiarangupuk, Cidaun District, Cianjur Regency. Using a qualitative case study approach, data were collected through observation, in-depth interviews, and documentation, and analyzed with Miles & Huberman’s model, which includes data reduction, data display, and conclusion drawing. The findings reveal that lesson planning referred to the Merdeka Curriculum but was limited by inadequate reading resources and less varied strategies. Learning implementation involved interactive approaches such as group discussions and text-based learning, yet literacy culture beyond the classroom remained weak. Evaluation used formative and summative assessments, but follow-up actions were not fully integrated into continuous improvement programs. The study concludes that quality management has contributed positively to students’ reading literacy but requires strengthening through sufficient resources, teacher training, and sustainable literacy programs involving the whole school community.

Robot-Assisted Total Knee Arthroplasty: A Literature Review of Accuracy, Complications, Cost-Effectiveness, and Clinical Outcomes

Deria Zahra Fatihah — 2026-04-13

Background: Conventional Total Knee Arthroplasty (C-TKA) still faces challenges with high patient dissatisfaction rates, often linked to malalignment. Robot-Assisted TKA (RA-TKA) was developed to improve surgical precision. Despite its rapid adoption, there are conflicting findings regarding its advantages over C-TKA, along with concerns about cost and the learning curve. Objective: This literature review aims to comprehensively analyze and compare RA-TKA with C-TKA, focusing on four domains: (1) surgical accuracy and alignment; (2) complication rates; (3) cost-effectiveness; and (4) clinical outcomes. Findings: The review found that RA-TKA consistently demonstrates superior accuracy in restoring the mechanical axis (HKA) and coronal alignment, significantly reducing the number of outliers. RA-TKA also facilitates dynamic soft tissue balancing. However, findings regarding sagittal plane accuracy (e.g., tibial slope) remain contradictory across different robotic platforms. RA-TKA consistently requires longer operative times, especially during the learning curve, and introduces new technical risks such as pin failure and pin-site fractures. While the risk of major complications (e.g., PJI) is comparable, RA-TKA shows a lower risk of postoperative stiffness (arthrofibrosis). Evidence on mid-term revision rates remains inconclusive. Cost-effectiveness analysis shows that the high initial capital cost necessitates a very high procedural volume to achieve cost efficiency. Conclusion: RA-TKA offers clear advantages in coronal alignment precision but is offset by high costs, longer operative times, and specific robotic complications.

Development of a Machine Learning Model for Estimating GRDP at Constant Prices (PDRB ADHK) for Regencies and Cities in West Java

Lukito Angga Prasakti — 2026-04-04

Gross Regional Domestic Product (GRDP) at constant prices (ADHK) is a key indicator for measuring real economic growth at the regional level. However, estimating GRDP at the regency/city level in Indonesia still faces challenges related to limited real-time data availability, publication delays, and reliance on conventional statistical methods that are often unable to capture complex and nonlinear relationships. This research aims to develop and compare several machine learning models in estimating ADHK GRDP for 27 regencies/cities in West Java Province using data from 2010–2024. The study employs a quantitative explanatory approach with panel data consisting of 405 observations obtained from the West Java Open Data portal. Feature engineering was conducted by incorporating historical growth rates, temporal variables, and regional encoding to capture temporal dynamics and spatial heterogeneity. Four predictive models were developed, namely linear regression, Random Forest, Gradient Boosting, and Support Vector Regression (SVR), and were evaluated using RMSE, MAE, MAPE, and R² metrics with cross-validation. The results indicate that ensemble-based models outperform traditional methods, with Gradient Boosting demonstrating the best performance by achieving the lowest error values and the highest explanatory power. Random Forest also shows strong predictive capability, while linear regression yields the lowest accuracy. These findings highlight the superiority of machine learning, particularly tree-based ensemble methods, in modeling complex regional economic data. The study contributes to the limited literature on regency/city-level GRDP estimation in Indonesia and suggests that machine learning can serve as a reliable tool for supporting data-driven policy formulation.

Analysis of Internal Control Over Financial Reporting Based on Liquidation at Banks in Liquidation According to the COSO Internal Control Framework: A Case Study of the Deposit Insurance Corporation

Irfan Yuansyah — 2026-04-15

This research examines the effectiveness of internal controls over transaction recording and liquidation-basis financial reporting in Banks in Liquidation (BDL), using the COSO Internal Control–Integrated Framework and a qualitative case study of the Indonesia Deposit Insurance Corporation (LPS). Despite the critical role of liquidation-basis reporting in safeguarding creditor rights and ensuring accountability, empirical research in this domain remains limited, particularly regarding controls surrounding credit asset realization and valuation. Data were collected through document analysis, business process mapping, development of a risk control matrix (RCM), and semi-structured interviews with liquidation teams, supervisory units, risk management functions, and external auditors. Analysis across six core liquidation processes reveals that LPS has implemented multiple entity-level and transaction-level controls; however, several control deficiencies persist, including the absence of detailed technical standard operating procedures, inconsistent documentation, limited formal risk assessment practices, suboptimal use of information systems, and gaps in ongoing monitoring. Although these deficiencies do not constitute material weaknesses, they may undermine the reliability of key financial reporting assertions, particularly existence, completeness, and valuation of credit assets. The study contributes to the literature by extending internal control research into the underexplored context of liquidation-basis reporting and provides theoretical insights through stewardship and agency perspectives. Practical implications include recommendations for LPS to strengthen SOP standardization, enhance liquidation team competencies, and reinforce monitoring mechanisms. The findings offer empirical guidance for improving the governance, transparency, and reliability of financial reporting in bank liquidation settings.

The Impact of Perceived Value, Trust and the Mediating Role of Purchase Intention on ChatGPT Purchase Decisions

Abimanyu Siddiq — 2026-04-16

This study investigated how perceived value and trust influence purchase intention and purchase decision for paid ChatGPT subscriptions. A quantitative survey was conducted among users who have used ChatGPT and subscribed to GPT Go, Plus, or Pro, using non-probability purposive sampling. The data were analysed with multiple linear regression and a mediation test. The findings show that perceived value and trust both have positive effects on purchase intention. Perceived value and purchase intention also have positive effects on purchase decision, whereas the direct effect of trust on purchase decision is not significant. Furthermore, purchase intention mediates the relationships between perceived value and purchase decision and between trust and purchase decision. These results indicate that users’ evaluations of value and trust toward ChatGPT primarily operate by strengthening their intention to subscribe, which then translates into actual subscription behaviour. The study extends value-based adoption and trust perspectives by connecting them to actual subscription decisions for a generative AI service and offers practical guidance for AI service providers on how to design and communicate value propositions and trust-building mechanisms that effectively convert intention into subscription.

Maturation of Radiocephalic Arteriovenous Fistula with and without Hydro dilatation: A Study on the Diameter and Flow Volume of the Draining Vein

Eko Dion Pandin Purba Sigoemondrong — 2026-04-04

Radiocephalic arteriovenous fistula (AVF-RC) is the primary vascular access in patients with end-stage chronic kidney disease undergoing hemodialysis. One of the main challenges of using AVF-RC is the failure of early maturation, characterized by inadequate diameter and flow volume of the draining vein. Hydro dilatation is a simple intraoperative technique that aims to increase the distensibility and diameter of the veins, so that it is expected to accelerate the maturation process of the fistula. This study used a retrospective cohort design involving patients with chronic kidney disease who were undergoing hemodialysis and had AVF-RC created for the first time at Yarsi Hospital between October 2023 and September 2025. Subjects were divided into two groups, namely the group with and without hydro dilatation, with 60 patients in each group. A total of 120 patients were analyzed, with a median age of 54 years, and the majority were male. The diameter of the draining vein increased significantly from preoperative to 6 weeks postoperative in all patients (p < 0.001). The increase in draining vein diameter at weeks 1 and 6 postoperatively was significantly greater in the hydro dilatation group than in the non-hydro dilatation group (p < 0.001). Hydro dilatation has a significant effect on increasing the diameter and flow volume of the draining vein of AVF-RC, particularly in the early period of maturation. This technique has the potential to improve the success of AVF maturation and can be considered as part of an intraoperative strategy for optimizing vascular access for hemodialysis.

The Change in Hemoglobin Levels Before and After Cesarean Section and Its Association with Age and Parity in Pregnant Women at Yarsi Hospital from January to October 2025 and Its Review According to Islam

Tawfiqah Tsurayya — 2026-04-14

This research aimed to analyze changes in hemoglobin levels before and after cesarean section and their association with maternal age and parity in pregnant women at YARSI Hospital from January to October 2025, as well as to review cesarean section from an Islamic perspective. This study employed a descriptive analytic design with a retrospective approach using secondary data obtained from medical records. A total of 292 pregnant women who underwent cesarean section and met the inclusion criteria were selected through consecutive sampling. Data analysis included univariate and bivariate analyses, using a paired t-test to assess differences in hemoglobin levels before and after cesarean section and a chi-square test to examine the relationship between age, parity, and changes in hemoglobin levels. The results showed that the mean hemoglobin level before cesarean section was 11.67 g/dL and after cesarean section was 11.78 g/dL, with no statistically significant difference between the two measurements. Furthermore, there was no significant association between maternal age or parity and changes in hemoglobin levels. From an Islamic perspective, cesarean section is permissible as it aligns with the principle of Hifz al-Nafs (protection of life) within Maqasid Shari‘ah, provided it is performed based on medical indications and aims to prevent harm to the mother and fetus. In conclusion, cesarean section at YARSI Hospital did not result in significant changes in hemoglobin levels and was not influenced by maternal age or parity, while remaining consistent with Islamic medical ethics.

Bank Customer Churn Prediction Using a Hybrid Ensemble Soft Voting Approach Based on Tabnet and XGBOOST

Mohamad Syazimmi Hersyaputra — 2026-04-04

In an increasingly competitive banking industry, the ability to predict potential customer churn is a strategic factor in maintaining business profitability and sustainability. Churn has a direct impact on a bank’s revenue and operational efficiency; therefore, a prediction model is needed that is not only accurate but also stable and adaptive to variations in customer data. This study proposes a hybrid ensemble soft voting approach based on TabNet and XGBoost to improve the performance and robustness of churn prediction. TabNet, with its sequential attention mechanism, can selectively identify important features, while XGBoost excels at handling nonlinear relationships and controlling overfitting through gradient boosting regularization. The two models are combined using a probability-based soft voting mechanism to produce more balanced and consistent predictions. To address class imbalance, the Synthetic Minority Over-sampling Technique (SMOTE) was applied so that the data distribution is more proportional and churn patterns can be better represented. The experimental results show that the proposed approach achieves optimal performance, with an accuracy of 96.74%, precision of 90.09%, recall of 89.53%, and an F1-score of 89.81%. These values indicate that the model is able to maintain a balance between accurate churn detection and the minimization of misclassification. This hybrid ensemble soft voting approach has proven to be superior to single models in terms of predictive stability and generalization capability, making it an effective framework to support data-driven customer retention strategies in the banking sector.

The Institutionalization of Indonesian SHIISM and the Emergence of a New Wave

Muhammad Baqir Idrus Alatas — 2026-04-15

Studies of Shia Islam in Indonesia have generally focused on the role of individual figures, such as scholars, intellectuals, and campus activists, as the main drivers of the community. This approach tends to emphasize the development of Shia Islam through individuals. This study aims to identify the emergence and development of Shia Islam in Indonesia through processes of institutionalization across various institutions, as well as to explain the role of formal organizations—especially Pandu Ahlulbait Indonesia—in forming a more collective, systematic, and sustainable pattern of Shia community movements. This study uses a qualitative approach with semi-structured interviews and document analysis. This method is used to trace the processes, factors, and consequences of the institutionalization of Shia communities across various organizational institutions that are developing in Indonesia. The results of the study show that the institutionalization of the Shia community marks the emergence of a new wave of Shia development in Indonesia. This is indicated by the strengthening of formal organizations, especially through autonomous institutions such as Pandu Ahlulbait Indonesia. The organization actively involves the younger generation and women, utilizes digital technology, and develops a multi-issue da'wah orientation, thereby forming a more collective and systematic movement. This study confirms that institutionalization is an adaptive strategy of the Shia community in responding to contemporary socio-religious dynamics in Indonesia.

Integration of Physiotherapy in Healthy and Sustainable Ecotourism: A Case Study of River of Mudal Ecotourism

Wisnu Budi Waluyo — 2026-04-14

Amid the growing public interest in tourism that is not only refreshing but also provides health benefits, the integration of nature-based physiotherapy services represents a strategic innovation. This study examines the implementation of physiotherapy concepts within healthy and sustainable ecotourism, emphasizing the use of nature-based therapy at Sungai Mudal Ecotourism (ESM) in Kulon Progo, Special Region of Yogyakarta. Ecotourism is generally analyzed from environmental and socio-economic perspectives; however, its potential contribution to health promotion and rehabilitation remains underexplored. Given its natural assets, ESM serves as a relevant example of incorporating physiotherapy activities into ecotourism practices. This study employed a qualitative case study design, utilizing participatory field observations, in-depth interviews, focus group discussions (FGDs) with ESM managers, document analysis of reports and related literature, tourist perception surveys, and light intervention studies on the benefits of therapy-based tourism activities. The results indicate that the natural environment, including rivers, waterfalls, and natural pools, provides opportunities for therapeutic activities such as hydrotherapy and musculoskeletal mobility exercises. These activities benefit both physical and mental health, thereby enhancing the attractiveness and sustainability of ecotourism. This study presents the paradigm of “healthy ecotourism,” which integrates physiotherapy-oriented environmental therapy techniques into ecotourism planning and management. Such integration encourages ESM to strengthen ecotourism sustainability through service diversification, support for local livelihoods, and the reinforcement of health–environment linkages.

Implementing Differentiated Learning to Achieve Deep Learning Within the Context of the Merdeka Curriculum

Dwi Utami — 2026-04-16

In the era of 21st-century education, the global challenge of achieving deep learning has become increasingly critical, as many education systems continue to struggle with surface-level learning approaches that prioritize memorization over conceptual understanding and critical thinking. This study aims to describe the implementation of differentiated learning as an effort to achieve deep learning within the context of the Merdeka Curriculum in elementary schools. The research was grounded on the premise that each student possesses distinct characteristics, interests, and learning styles, requiring adaptive teaching approaches to optimize their potential. Differentiated learning aligns with the principles of the Merdeka Curriculum, which emphasizes flexibility, meaningful learning, and learner autonomy. This research employed a qualitative method with a case study design conducted in a fifth-grade elementary classroom. Data were collected through observation, interviews, and documentation, and were analyzed descriptively to obtain a comprehensive picture of differentiated learning practices. The findings reveal that instructional differentiation accommodating visual, auditory, and kinesthetic learning styles enhances students’ active engagement, motivation, and conceptual understanding. Moreover, teachers are better supported in managing inclusive classrooms through varied and meaningful learning strategies. The study concludes that differentiated learning plays a vital role in realizing deep learning, in line with the educational transformation agenda of the Merdeka Curriculum.

Network Governance Dynamics in Zero-Burning Land Management Policy: Lessons from South Sumatra

Ujang Alnema — 2026-04-04

Forest and land fires remain a persistent environmental challenge in South Sumatra, Indonesia, despite the implementation of the Zero-Burning Land Management Policy. This study examines the dynamics of network governance in the implementation of the policy by integrating Social Network Analysis (SNA) and in-depth interviews within a mixed-method framework. The research aims to analyze the structure of governance networks, coordination mechanisms, conflict and power dynamics, and adaptive responses among key actors, including provincial and district governments, plantation companies, NGOs, and local communities. The findings reveal a moderately centralized governance structure, with the provincial government acting as the dominant coordinating entity. While the network exhibits characteristics of a lead organization model, horizontal collaboration—especially in operational coordination—is also evident. Formal mechanisms such as inter-agency meetings and integrated task forces are complemented by informal coordination based on trust and personal relationships. However, the network is influenced by unequal capacities, resource imbalances, and overlapping authorities, which affect the stability and effectiveness of collaboration. The research also identifies adaptive responses, including the formation of integrated task forces, technology-based fire monitoring systems, and adjustments to local regulations. While these responses demonstrate institutional flexibility, adaptation remains largely reactive to crises rather than being integrated into systematic learning processes. Theoretically, the findings contribute to adaptive network governance by highlighting the interdependence of network structure, coordination quality, and adaptive capacity in environmental policy. For developing countries facing ecological pressures, strengthening trust, data integration, and institutional continuity is key to improving policy resilience and long-term fire prevention effectiveness.

The Effect of Green Bond Issuance on the Cost of Capital of Stated Owned Banks in Indonesia

Toni Kurniawan — 2026-04-15

This study examines the impact of green bond issuance on capital costs in Indonesian state-owned banks, focusing on whether green bonds reduce the cost of debt (CoD), cost of equity (CoE), and weighted average cost of capital (WACC) for the issuing bank. This study uses PT Bank Negara Indonesia (Persero) Tbk (BNI) as the treated firm and PT Bank Tabungan Negara (Persero) Tbk (BTN) as the control firm, employing a Difference-in-Differences (DiD) methodology. The analysis is based on 16 quarters of data, comprising 8 quarters prior to and 8 quarters following BNI’s green bond issuance in 2022, covering the period from 2020Q2 to 2024Q2. The empirical findings indicate that the issuance of green bonds does not significantly lower BNI’s CoD, CoE, or WACC. The treatment effect on CoD is positive and not significant, indicating a lack of debt-pricing advantage. The treatment effect on CoE is negative but not significant, suggesting no substantial change in equity investors’ required returns. Additionally, the treatment effect on WACC is slightly positive and statistically not significant. The findings indicate that the Indonesian financial market has not incorporated the sustainability attributes of green bonds into the capital costs of issuers. Factors including the nascent state of Indonesia’s green finance ecosystem, limited involvement from global ESG-focused investors, transitional issuance expenses, and volatility associated with COVID-19 may contribute to these outcomes. This study adds to the existing literature by presenting empirical evidence from an emerging market. It points out the necessity for enhanced disclosure, increased investor engagement.

Analysis of Waste Material Using Lean Construction and Fault Tree Analysis Approaches

Sapna Rezain Kaca Sungkana — 2026-04-04

This research analyzes waste material in construction projects using Lean Construction and Fault Tree Analysis approaches. The study was conducted on three building projects: Building X in Makassar, Building Y in Batam, and Building Z in Kediri. The objectives are to estimate waste cost from material waste during structural and architectural work, identify the highest waste material indicators, and determine optimization strategies to improve waste cost efficiency. The Waste Assessment Model method was used to identify waste variables, while Fault Tree Analysis was employed to determine root causes and calculate the probability of waste occurrence. Data collection was conducted through direct field observations, interviews with contractors, and questionnaires. Results showed that waste costs in Building X project amounted to Rp. 1,371,690,630 (4.93% of contract value), Building Y project Rp. 1,434,910,750 (3.75% of contract value), and Building Z project Rp. 1,573,029,639 (3.36% of contract value). Waste Assessment Model analysis revealed three critical waste types across all projects: Defects (19.95-20.09%), Overproduction (18.19-18.32%), and Inventory (16.16-16.27%). Fault Tree Analysis identified that the highest probability variable causing waste material was A1 "Human or Group Failure" (0.6066-0.6565), while the lowest was C2 "Storage Capacity and Method" (0.3040-0.3623). This research provides strategies for waste cost efficiency through identification of dominant causes and probability calculations of waste occurrence.

Tax Treatment Analysis of Supply Chain and Distributor Transactions at a Nestlé Distributor Company in Manokwari Regency

Christine Sada Meyranda Marpaung — 2026-04-17

This study examines the tax treatment of supply chain transactions involving distributor incentives in a Nestlé distributor company in Manokwari Regency. In modern trading practices, manufacturers frequently provide rewards such as bonuses, discounts, cashback, free goods, and service fees to stimulate sales performance. However, these incentives often create complexity in accounting recognition and taxation, particularly for distributors acting as intermediaries. This study aims to analyze how such reward transactions should be properly recorded and treated for taxation purposes in accordance with Indonesian tax regulations. The research employed a qualitative descriptive approach using primary data collected through participant observation, in-depth discussions, and documentation of financial and tax records at CV Aditya Citra Persada. The findings indicate that different forms of rewards generate distinct tax consequences, including obligations related to Income Tax Article 23, final income tax, and Value Added Tax (VAT). The study also reveals that prior misclassification of reward transactions as deposits led to inaccuracies in tax reporting, while improved recognition as income has enhanced compliance and reporting accuracy. In conclusion, proper alignment between accounting treatment and tax regulations is essential to ensure compliance and minimize fiscal risks. Distributors must adopt accurate transaction recording and clear contractual arrangements to support consistent and lawful tax reporting practices.

The Correlation Between Arterial and Venous Diameters in Chronic Kidney Failure Patients and the Success of Functional Maturation of the Brachiocephalic AV Fistula in Patients with and Without Diabetes Mellitus

Josep Joko Hendratno — 2026-04-15

Various factors influence the success of arteriovenous fistula (AVF) creation, including vascular anatomical conditions, intraoperative hemodynamics, comorbidities, and arterial and venous diameters. In patients with diabetes mellitus (DM), vascular changes such as venous intimal hyperplasia and arterial atherosclerosis play a crucial role in determining AVF functional maturity. This study aims to analyze the correlation between arterial and venous diameters and the success of AVF functional maturity in patients with chronic kidney failure, both with and without diabetes mellitus. This study employed a retrospective cohort design conducted at the vascular surgery department of RSCM, with data collected retrospectively from 2022 to 2025. Data analysis began with normality testing using the Kolmogorov-Smirnov or Shapiro-Wilk test. Descriptive statistics were used to present demographic and clinical characteristics. Bivariate analysis was performed using Pearson or Spearman correlation tests depending on data distribution. Arterial and venous diameters significantly influenced AVF functional maturity (p < 0.05). Patients with mature AVFs had larger arterial diameters (median 3.8 mm) compared to immature AVFs (3.5 mm), and significantly larger venous diameters (2.8 mm vs 2.15 mm). In DM patients, arterial diameter did not significantly affect AVF maturity (p > 0.05), whereas venous diameter showed a significant effect (p < 0.05). A strong negative correlation was observed between vein diameter and immature AVF incidence (r = -0.708; p < 0.05). Venous diameter is a significant determinant of AVF functional maturity, particularly in patients with diabetes mellitus, while arterial diameter shows limited influence in this group.

Evaluation of Residential Carbon Neutrality Through Carbon Emissions, Vegetation Carbon Sequestration, and Occupant Energy Behavior

Abellani Yulitasari — 2026-04-14

This study evaluates residential carbon neutrality by examining carbon emissions, vegetation carbon sequestration, and occupant energy behavior within urban housing. Global warming, driven by carbon dioxide emissions, underscores the need for integrated solutions addressing household carbon footprints. The objective of this research is to develop a comprehensive model that incorporates building carbon emissions, vegetation carbon sequestration, and occupant behavior to assess residential carbon neutrality. This study focuses on 49 households in Vila Dago Housing, Pamulang, South Tangerang, utilizing surveys and field data to estimate energy consumption, carbon emissions, and vegetation absorption. The findings reveal that operational carbon emissions are primarily driven by electricity usage, with average emissions ranging from 10,000 to 27,000 kg CO₂e annually per household. Embodied carbon emissions from construction materials also contribute significantly, with variations depending on house type. Vegetation in the study area provides limited carbon sequestration, unable to offset the carbon emissions generated by household activities. Additionally, occupant behavior, including lighting, air conditioning, LPG use, and waste management, directly influences overall emissions. In conclusion, achieving carbon-neutral housing requires improved energy behavior and enhanced green spaces, with an integrated approach to passive building design and carbon sequestration strategies being essential for mitigation efforts.

Performance Improvement Strategies for Vendor Managed Inventory (VMI) to Support the Three Pillars of Higher Education: A Case Study at Institut Teknologi Bandung

Atty Aryanti Saraswati — 2026-04-15

Vendor Managed Inventory (VMI) is a strategic approach in inventory management that enhances supply chain efficiency and integration. In higher education institutions, the availability of office supplies, paper, and printer ink is essential to ensure the smooth implementation of education, research, and community service activities. However, studies evaluating the implementation of VMI in Indonesian higher education institutions remain limited.This study aims to evaluate the performance of the VMI system implemented at Institut Teknologi Bandung (ITB) and formulate strategies to improve VMI performance in order to strengthen its support for the implementation of the Three Pillars of Higher Education. The research employed a mixed-methods approach, consisting of a quantitative survey of 32 work units and qualitative analysis through open-ended responses and in-depth interviews with vendors, VMI administrators, and the Directorate of Logistics. The analysis includes validity and reliability tests, descriptive statistics, gap analysis, thematic coding, triangulation, SWOT–TOWS analysis, and prioritization of strategies using the QSPM method. The results show that VMI significantly improves procurement efficiency, item availability, and data transparency. However, gaps remain in system integration, catalog completeness, and SLA compliance particularly for printer ink. The SWOT–TOWS and QSPM analyses produced four priority strategies: system integration and SLA monitoring; improvement of catalog quality; implementation of early-warning mechanisms and buffer stock; and development of SOPs for risk mitigation and multi-vendor options. Study concludes that strengthening and developing VMI in structured manner has direct impact on the operational sustainability of ITB and significantly supports the implementation of the Three Pillars of Higher Education.

The Relationship Between Sodium (Na⁺), Potassium (K⁺), and Chloride (Cl⁻) Electrolyte Disorders and Clinical Conditions in Elderly Patients in the Emergency Room of Yarsi Hospital for the Period January to December 2023

Mirshanti Muthia Khaliza — 2026-04-17

Elderly patients are prone to electrolyte balance disorders due to aging, decreased organ function, hormonal changes, and high comorbidities. Imbalances of sodium, potassium, and chloride can affect neurological, muscle, and cardiovascular function, thus contributing to clinical instability in the emergency room. This study is an observational study of cross-cutting design analysis based on secondary data of medical records. The subject is an elderly patient (≥60 years old) who underwent an electrolyte examination at the Yarsi Hospital Emergency Room for the January-December 2023 period. Of the 1,730 visits, 315 patients met the inclusion criteria. The variables analyzed included sodium, potassium, chloride levels, as well as characteristics of age, sex, and clinical condition upon admission. Univariate and bivariate analysis was performed using the Chi-Square test. The majority of subjects were early elderly women. Hyponatremia is the most frequent disorder, followed by hypokalemia and hypochloremia. A total of 53% of patients experienced one electrolyte disorder, 36.2% two disorders, and 10.8% three disorders at once. The most common clinical conditions are low intake, chronic kidney disease, diabetes mellitus, infection, CVDNH, and vomiting. The Chi-Square test showed a significant association between clinical conditions and sodium (p=0.029), potassium (p=0.038), and chloride (p=0.027) impairments. Electrolyte disorders in the elderly in the emergency room are significantly related to the patient's clinical condition. Hyponatremia is most dominant and is associated with poor intake, chronic kidney disease, infections, and diabetes.

Utilization of Academic Applications to Support the Education Administration System at the Academic Hospital of Gadjah Mada University

Nurwestu Rusetiyanti — 2026-04-02

Digitalization in academic hospital settings is essential to improve the efficiency and quality of educational administrative services. Teaching hospitals face challenges in developing innovative, user-friendly, and efficient systems that can support clinical education processes. In response to this need, the Academic Hospital of Gadjah Mada University (RSA UGM) developed a mobile-based application called “Akademik” to facilitate student registration and administrative processes. This research aims to evaluate the utilization of the “Akademik” application in supporting the educational administration system at RSA UGM. A descriptive quantitative method was used, with simple random sampling involving 47 respondents. Data were collected through questionnaires and analyzed using descriptive statistics with SPSS. The results show that 95.7% of respondents stated that the application instructions were clear and easy to understand, 95.7% perceived the application as easy to use, 89.4% expressed satisfaction with the application, and 87.2% reported that the student registration process became faster. These findings indicate that the “Akademik” application contributes positively to improving administrative efficiency and user experience. In conclusion, the “Akademik” application effectively enhances the educational administration process at RSA UGM by making it more efficient, user-friendly, and environmentally sustainable through reduced paper usage. However, continuous system development and integration are necessary to further optimize its performance and support the broader clinical education system.

Unlocking Public Sector Creativity: The Accelerating Role of Work Engagement in the Nexus of Grit and Servant Leadership

Naomi Valentina Simanjuntak — 2026-04-15

This study investigates the influence of grit and servant leadership on employee creativity among civil servants at the Ministry of Transportation, with work engagement serving as a mediating variable. Employee creativity is essential for organizational adaptation and maintaining competitive advantage. Grit, defined as perseverance and consistency, is conceptualized as a personal resource, while servant leadership, characterized by serving followers, represents a job resource. Work engagement, encompassing vigor, dedication, and absorption, functions as the central psychological mediator. The study aims to understand how these factors interact and contribute to enhancing employee creativity in the public sector. The quantitative analysis utilized 648 valid responses from civil servants and employed covariance-based structural equation modeling (CB-SEM). The results indicate that all direct relationships are significantly positive. Both grit and servant leadership exert significant positive effects on work engagement and employee creativity. Additionally, work engagement substantially enhances employee creativity. Importantly, Work Engagement is identified as a significant partial mediator of the effects of both grit and servant leadership on employee creativity. These findings demonstrate that grit and servant leadership jointly promote employee creativity, primarily through increased work engagement. Therefore, organizations are encouraged to foster employee perseverance and strengthen service-oriented leadership to enhance engagement and maximize creativity.

Agroforestry as a Policy Instrument for Enhancing Sustainability of Public Green Open Spaces: Integrating MSA-ISM

Anita Primasari Mongan — 2026-04-17

Rapid urban expansion has intensified pressure on public green open spaces and reduced the ecological functions of urban landscapes. Urban agroforestry has increasingly been recognized as a relevant nature-based approach, as it reinforces ecological functions, enhances community well-being, and optimizes the multifunctionality of public green open spaces amid urbanization pressures. However, its sustainability and policy implications in limited urban public green spaces remain insufficiently explored. This study aims to develop evidence-based policy priorities for managing limited and spatially fragmented public green open spaces by integrating agroforestry as a core policy component through the combination of Multi-Aspect Sustainability Analysis (MSA) and Interpretive Structural Modeling (ISM). The method employed is a combination of Multi-Aspect Sustainability Analysis and Interpretive Structural Modeling to assess the sustainability of urban agroforestry systems. A sustainability index of 51.84% indicated a moderately sustainable condition, with strong performance in ecological, social, and infrastructure dimensions but weaker outcomes in economic and legal–institutional aspects. Key drivers included consumer dependence on agroforestry products, the availability of Standard Operating Procedures (SOPs) for urban agroforestry management, and the economic value of agroforestry products (vegetables, fruits, timber, honey, livestock). The findings highlight the necessity of integrated, adaptive, and evidence-based policies to ensure the long-term sustainability of urban agroforestry systems and enhance the quality of public green open spaces.

State Asset Recovery from the Proceeds of Crime in Money Laundering in Indonesia: An Analysis of the Effectiveness and Urgency of Implementing Non-Conviction Based Asset Forfeiture (NCB)

Dilla Hariyanti — 2026-04-14

The return of state assets from money laundering crimes (TPPU) is a strategic component in maintaining the integrity of the financial system, national economic stability, and the effectiveness of the organized crime eradication regime. However, Indonesia's legal regime, which relies on criminal forfeiture—the confiscation of assets after a criminal verdict has obtained permanent legal force—has proven inadequate in dealing with cross-jurisdictional, multilayered, and increasingly complex TPPU. The development of financial technology, digital assets, and the use of shell companies demands a more adaptive approach. This research aims to evaluate the effectiveness of the criminal forfeiture mechanism under Law No. 8 of 2010 and to analyze the urgency of implementing non-conviction-based asset forfeiture (NCB) as an alternative. Using normative legal research methods through legislative, conceptual, and comparative approaches, this study finds that criminal forfeiture faces structural, substantive, and cultural barriers. These obstacles include the low follow-up rate on PPATK reports, the high burden of proof, and the lack of orientation among law enforcement officials toward asset recovery. Comparative studies with other countries show that NCB mechanisms are more effective in cutting off the flow of illicit funds and securing assets at an early stage. This study recommends accelerating the ratification of the Asset Forfeiture Bill, strengthening financial intelligence, and establishing an independent asset management institution as strategic steps to reinforce the asset recovery regime in Indonesia