Sebatik

A Real-Time Helmet Detection System Based on YOLOv8 to Support Traffic Law Enforcement

Tiara Puspita — 2025-06-30

Helmet use is a critical safety measure for motorcycle riders, yet non-compliance remains high in Indonesia. This study introduces a real-time helmet detection system using the YOLOv8 architecture, deployed on Android devices with the Kotlin programming language. A dataset of 1,197 digital images was collected and annotated using Roboflow Annotate, containing two classes: helmet users (True) and non-users (False). To improve model generalization, data augmentation techniques such as rotation and shear were applied. The model was trained using the pretrained yolov8n.pt weights and evaluated based on mAP and Intersection over Union (IoU). During training, the model achieved a mAP50 of 98% and a mAP50–95 of 59.6%. In testing, the mAP50 reached 98.3% and mAP50–95 reached 61%, with an average IoU of 0.73. The trained model was then converted into TensorFlow Lite format and integrated into an Android application. Real-time testing showed a detection accuracy of 93.3%. These results demonstrate that YOLOv8 is effective for mobile-based real-time helmet detection and has strong potential to support traffic law enforcement systems, especially in urban environments where manual monitoring is inefficient. The system contributes to enhancing public safety through smart technology integration.

Analysis of Green Accounting, Corporate Performance, and Carbon Emissions Disclosure with Gender Diversity in the Board of Directors as a Moderating Variable

Hery Julianto — 2025-06-30

This study aims to analyze the influence of green accounting, company performance, and carbon emission disclosure on firm value, with gender diversity on the board of directors as a moderating variable in consumer goods companies listed on the Indonesia Stock Exchange from 2020 to 2023. Employing a quantitative causal-comparative research design, secondary data were collected from annual reports, sustainability reports, and environmental performance rating documents (PROPER). Statistical analyses including descriptive statistics, classical assumption tests, multiple linear regression, and moderated regression analysis were conducted using SPSS 25. The results reveal that green accounting, company performance, and carbon emission disclosure have significant positive effects on firm value. Moreover, gender diversity on the board significantly moderates these relationships, though with varying effects: it weakens the positive impact of green accounting on firm value but strengthens the effects of company performance and carbon emission disclosure. These findings suggest that while environmental accounting practices and corporate performance are critical in enhancing firm value, the role of gender diversity introduces complex dynamics in corporate governance influencing sustainability outcomes.

Analysis of Information Technology Governance Implementation in Consulting Firms Using the COBIT Framework Approach: A Literature Review

Arvin Muhammad Mirza — 2025-06-30

Information Technology (IT) governance is a critical element in supporting the achievement of an organization’s or company’s strategic objectives and ensuring the effective and efficient utilization of IT resources. Consulting firms, as the entities that prioritize delivering optimal services to their clients or partners, require a structured and well-implemented IT governance to support improvements in their business service quality. The effectiveness of IT governance implementation can be more accurately measured through the use of internationally recognized standard frameworks, such as the COBIT framework. This study aims to analyze existing literature that discusses the implementation of IT governance in consulting firms using the COBIT framework approach. This study is conducted through a literature review of relevant academic publications. The findings of this study are expected to contribute to a deeper understanding of IT governance practices in the consulting service sector and serve as a reference for the development of more effective strategies to strengthen IT governance implementation.

Analysis of Tool Wear and Surface Roughness in Turning ST41 by Insert Tool for Variation in Feed Rate

Faisal Manta — 2025-06-30

The turning process in manufacturing is used as the formation of cylindrical components, threads and drilling. ST41 steel has the ability to form, weld and treat, so it is used as a material for tools and automotive components. Insert tools with long life (live time), resistance to wear and high temperatures are better than conventional tools, making the type of insert tool used for various cutting processes. The quality of turning is determined by the selection of cutting parameters that are appropriate to the type of material being cut and the tool used. Lathe parameters are feed rate, cutting speed, deep cut. Feed rate parameters affect process time, surface roughness and tool wear. The use of excessive feed rate causes surface roughness outside tolerance and large tool wear. Therefore, research on ST 41 steel with insert tools to obtain optimal parameters is needed. Research using the experimental study method aims to analyze the effect of tool wear values on changes in feed motion and surface roughness. Turning of ST41 steel on a GUT C0636D X 1000 lathe, CCMT 060204 insert tool, 0.6mm depth cut, 300 rpm cutting speed and feed rate variation of 0.1620, 0.3250, 0.8120 mm/rev. The results of the study measured the tool wear value increasing against feed rate and surface roughness. The highest tool wear value is 0.021 grams, namely with a feed rate variation of 0.8120 mm/rev, a surface roughness of 8.961 μm is obtained. The lowest tool wear value is 0.005 grams, namely with a feed rate of 0.6120 mm/rev, a surface roughness of 5.300 μm is obtained.

Analysis of Tourist Visit Response to Yeh Pulu Relief

Putu Herny Susanti — 2025-06-30

Yeh Pulu Relief is one of the leading cultural and historical tourism destinations in Bali. They offer archaeological value and natural beauty. However, this tourism potential has not been optimal. This study aimed to analyze visitors' responses to the experience of visiting Yeh Pulu Relief, including the level of satisfaction, attraction factors, and obstacles. The research was a quantitative approach by distributing questionnaires to 100 domestic and foreign tourist respondents. It used descriptive analysis to interpret the data. The results of the study show that most tourists visit Yeh Pulu Relief for their interest in culture and history (60%), 30% for Recreation or Photography, while 10% come from recommendations or desire to explore unique destinations. The level of visitor satisfaction is high (85%), with aspects of cultural value and site authenticity being the determining factors. However, several respondents highlighted the limitations of supporting facilities such as toilets, rest areas, and inadequate information. Most tourists are satisfied with the uniqueness, natural atmosphere, and historical value. However, several aspects, such as supporting facilities, access to information, and promotion, are considered for improvement. Tourists also provide suggestions for improvement, including the addition of tour guides, increasing cleanliness, and developing infrastructure. Yeh Pulu Relief has potential as a cultural tourism destination but requires optimization in management and facilities to improve the quality of visits. These findings can be a reference for managers and local governments in developing sustainable tourism strategies. This study contributes to the development of heritage destination marketing strategies in Bali.

Design of a Health Monitoring System Based on NodeMCU and the Internet of Things (IoT) as a Mental Health Screening Tool for STMIK Widya Cipta Dharma Samarinda Students

Muhammad Filza Al Dair — 2025-06-30

University students’ mental health has become a critical concern within Indonesia’s higher education landscape. This study aims to design and develop a mental health monitoring system based on the technology at STMIK Widya Cipta Dharma Samarinda. The system utilizes a NodeMCU microcontroller integrated with heart rate and body temperature sensors to collect users’ physiological data in real-time. This information is displayed via an LCD screen and can be accessed wirelessly through a Wi-Fi-based application. The research methodology involves system design, hardware and software implementation, and functional testing through an experimental approach. The results indicate that the system is capable of accurately and reliably monitoring vital signs, making it a potentially effective early screening tool for identifying symptoms of mental health disorders such as stress and anxiety. This finding is expected to raise awareness among students regarding the importance of mental well-being and to encourage active participation in preventive efforts. Furthermore, the study paves the way for broader development of technology-based mental health monitoring systems that can be integrated with institutional psychological services.

Design of Web-Based Digital Mail Services Using Prototyping Method

Renny Puspita Sari — 2025-06-30

Information technology at the village office level is important in supporting the modernization and optimization of public services. However, the administrative process, especially correspondence services in the village office, especially in Mekar Baru village, is still mostly done manually, which results in delays, inefficiencies, and potential recording errors. These limitations often make it difficult for residents to access correspondence services that require optimal services. To overcome these problems, a web-based digital letter service is needed to quickly, accurately, and well-documented support the letter management process. It allows villagers to create letters independently without coming directly to the village office by providing online services via computers or smartphones. In designing this digital letter service, the prototyping method is applied because it provides an iterative and collaborative system development approach that can accommodate user input at each stage of development so that the resulting system is more in line with user needs and expectations. The research stages include needs analysis, initial prototype creation, testing, and prototype refinement based on user feedback. The initial prototype is then developed and tested through black box testing to ensure the suitability of system functionality and detect errors in system logic. The result of this research is a prototype of a digital mail service website with features of Mekar Baru village information, an independent letter-making by residents, and integrated digital archiving. This system is designed to facilitate access to correspondence services for Mekar Baru village residents and reduce the administrative burden of Mekar Baru village office staff.

Development of an Assessment Instrument for Students Discipline and Responsibility in Physics Practicum-Based Cooperative Learning

Novi Tri Rahayu Ningsih — 2025-06-30

This This study aimed to develop a valid, reliable, and practical assessment instrument to measure students’ discipline and responsibility in Jigsaw-type cooperative learning based on physics practicum. The research used the Research and Development (R&D) method with development steps adapted from Borg & Gall, involving expert validation, field trials, and statistical analysis. Expert validation indicated high validity scores (87.0% for discipline, 94.7% for responsibility). The instrument was tested on 30 students, and reliability scores (Cronbach’s alpha) were 0.70 (discipline) and 0.92 (responsibility), indicating good to very high reliability. Practicality scores averaged 90.72 and 91.80, respectively, based on teacher feedback, reflecting ease of use and usefulness. The results confirm that the developed instrument is suitable for implementation in physics learning to help teachers monitor and foster character development effectively. This research also contributes significantly to educational assessment tools aligned with the Merdeka Belajar framework and the Pancasila Student Profile, offering a foundation for future enhancements and broader application in other subjects and competencies. Additionally, the integration of character education within collaborative learning environments ensures a more holistic approach to student development. The findings suggest that systematic assessment instruments are essential in supporting teachers to objectively measure affective skills, which are often overlooked in traditional classroom assessments.

Development of Interactive Learning Media Using Articulate Storyline on Human Respiratory System Material for Grade V at SDN 009 Tarakan

Donna Rhamdan — 2025-06-30

This research is research and development (Research and Development). This study aims to produce interactive learning media using an articulate storyline in terms of media validation, material, language and also practitioners. In addition, this research was conducted to determine students' interest in interactive learning media using articulate storylines. In this research that has been carried out using the type of research and development, then the research method used is research and development, where in its implementation there is expert validation of the product being developed. Then to answer the research objectives in terms of the attractiveness of the product being developed, the researcher distributed student response questionnaires after the implementation was completed. This research and development procedure uses the ADDIE development model which consists of 5 stages, namely Analysis, Design, Development, Implementation and Evaluation. The validation results obtained from media experts were 80%, material experts 86%, linguists 84%, and practitioner experts 100%. The results of the validation of media experts, materials, discussions and practitioners show that interactive learning media using articulate storylines are very appropriate for use in the learning process. The results of student interest in limited trials were 82% and field trials were 83%. The results of the student interest questionnaire in the limited trials and field trials showed that students were very interested in interactive learning media using articulate storylines.

Development of The Digital Game Ce-Ria Based on Android for The Mathematics Subject of Class I Primary School Students

Winda Lidia Lumbantobing — 2025-06-30

This research will focus on developing Android-based digital games to support learning in mathematics subjects, especially for students in elementary schools. The aim of the research prepared is to find out the results of developing Android-based digital games in mathematics subjects for elementary school students. This research is recommended as a type of development research, namely the development of Android-based digital games in mathematics subjects for elementary school students. The game developed is a collection of digital materials via the Android platform which will become a learning medium for students. In this research, the development stage only reaches product validation. The results of the product feasibility test assessment, namely in the form of a game, show that the score obtained is in the range of 2.60 - 3.59. The development of Android-based games was successfully carried out with the theme of making learning more fun without making students burdened. The making of this game involved several parties consisting of elementary school teachers, lecturers, and practitioners in the fields of education and information technology. The game development material was created based on field needs, namely the difficulty of recognizing numbers and simple addition arithmetic operations. This game is intended for grade 1 elementary school students considering that the characteristics of students at that age are in the playing phase, so the development of a game with educational elements is suitable and appropriate for grade 1 students, and can make it easier for teachers to convey the material.

Enhancing Biology Teachers' Knowledge on Blood Groups and Transfusion

May Fanny Tanzillia — 2025-06-30

Knowledge of blood types and blood transfusion is crucial in daily life. Knowing one’s own blood type is important because it can provide necessary information for blood transfusions for patients who are in critical need of blood. Biology teachers need to strengthen their understanding of the concepts to ensure they have sufficient scientific knowledge and avoid misconceptions when teaching biology topics to students. There have not been many concept strengthening activities between teachers and the Faculty of Medicine. The goal of this community service is to deepen the understanding of blood types and blood transfusion concepts among biology teachers in the Ciputra group. The participants in this activity are biology teachers from the Ciputra group. The activity was held on October 17, 2024, via Zoom. The equipment used for this activity includes laptops connected to Wi-Fi, Google Drive for storing PowerPoint (PPT) materials and videos, and Google Forms for pre-tests and post-tests. The material that was deepened in this session is blood types and blood transfusion. The results of the pre-test and post-test were analyzed descriptively. The results show that the school fully supported this learning activity. The speaker for this activity was a clinical pathology specialist and lecturer. The results of the activity indicate a slight improvement in the average scores of the pre-test and post-test. Overall, the activity ran according to plan. The material should be repeated, but presented with a different learning method. Further deepening of medical biology material should continue with other topics. Teachers need to adapt to the level of medical material and should engage in self-learning before the activity begins.

Enhancing Problem-Solving Abilities of Teachers and Students through Integrated Computational Thinking Training in the Curriculum

Safitri Jaya — 2025-06-30

Computational Thinking (CT) is a problem-solving approach that utilizes fundamental concepts of computer science. CT involves systematic and logical thinking to break down complex problems into smaller, manageable parts, recognize patterns, perform abstractions, and design algorithmic solutions. This skill is crucial in 21st-century learning as it helps teachers and students develop better problem-solving abilities. A relevant 21st-century curriculum should include skills such as computational thinking, problem-solving, collaboration, and communication. This training aimed to identify teachers' and students' abilities in solving problems using their existing knowledge and skills. The training was conducted using a blended learning method, featuring lectures, exercises, and quizzes. The activity took place at Erenos School in South Tangerang, involving 52 teachers and 184 students from elementary to high school levels. The training, organized by the Bebras Bureau of Universitas Pembangunan Jaya (UPJ), showed an improvement in analysis, synthesis, and evaluation skills among teachers and students who participated in the CT training integrated with the curriculum. The evaluation results revealed a significant increase in students' and teachers' understanding and application of CT concepts in real-life scenarios. Furthermore, teachers reported increased confidence in developing CT-based lesson plans and incorporating computational principles into everyday learning. These findings support the importance of CT integration into the national curriculum to enhance educational quality and equip learners with essential skills for the digital era.

Employee Watchlist as an Effort to Prevent Fraud in Banking in Indonesia

Adirama Chrisna Putra — 2025-07-04

This study aims to develop a data-based Employee Watchlist system as a fraud prevention strategy in the banking sector in Indonesia. This study is based on the Fraud Triangle Theory, focusing on two main elements, namely motivation and opportunity, and strengthening the implementation of the Know Your Employee (KYE) strategy as regulated in POJK No. 12 of 2024 concerning Anti-Fraud Strategy. The method used is a case study with a descriptive-quantitative approach at Bank ABC. The data analyzed includes internal employee indicators such as Debt Service Ratio (DSR), leave patterns, and length of service in one position. The results of the study indicate that employees with DSR> 70%, do not take block leave, and hold the same position for more than two years have a high risk of fraud. This study supports the preparation of an Employee Watchlist system that is integrated with individual risk indicators predictively. This study also contributes to designing data-based supervision of employee behavior as part of the transformation of human resource risk management in the financial sector.

Factors Affecting Profit Quality With Company Size as a Moderating Variable

Nurul Huda — 2025-06-30

This study aims to analyze the factors that influence earnings quality with company size as a moderating variable at Regional Development Banks (BPD) in Indonesia during the period 2019-2023. The factors tested in this study include capital structure, profitability, and liquidity. This study uses a quantitative method with a moderated regression approach. The data used are secondary data obtained from the annual financial reports of BPDs registered during the study period. The research sample was obtained through a purposive sampling technique, with a final sample size of 110 observations. The results of the study indicate that capital structure, profitability, and liquidity have a significant effect on earnings quality. An optimal capital structure can improve earnings quality, while high profitability indicates a better internal control system and more transparent accounting practices. In addition, companies with high liquidity have better financial flexibility, so they can avoid financial pressure and reduce the potential for earnings manipulation. Moderation analysis shows that company size is able to moderate the effect of capital structure and liquidity on earnings quality, but does not moderate the effect of profitability on earnings quality.

Identification of Bisphenol-A (BPA) in Polycarbonate (PC) Baby Bottles in Jayapura, Papua

Andre Anusta Barus — 2025-06-30

Bisphenol-A (BPA) is found in various types of food packaging, such as plastic bottles, paper-based packaging, and the inner lining of canned foods. BPA is widely used in the production of polycarbonate (PC) plastics due to its strength and heat resistance. However, BPA can migrate into food or beverages through physical mechanisms, resulting from the diffusion of loosely bound BPA within the polymer matrix, or through chemical mechanisms triggered by hydrolysis reactions at high temperatures or extreme pH conditions. This study aims to evaluate the migration levels of BPA from polycarbonate (PC) packaging into water at various temperatures using UV-Vis spectrophotometry. The experiment was conducted by adding water into polycarbonate baby bottles at temperatures of 60–100°C, allowing it to sit for 30 minutes before analysis. The test results were compared with the safe BPA consumption limit set by the European Food Safety Authority (EFSA), which is 4 µg/kg body weight per day, as well as the BPOM standard, which establishes a BPA migration limit of 0.6 mg/kg per day. The results showed that BPA was not detected in water that had been in contact with polycarbonate baby bottles at the tested temperatures. Absorbance measurements indicated negative values, suggesting that the detected BPA levels were below the method's detection limit. This indicates that BPA migration is extremely low or undetectable, suggesting that its use under normal conditions can be considered safe.

Implementation of Sparrow Pest Detection Using YOLOv8 Method on Raspberry Pi and Google Coral USB Accelerator

Bowo Nugroho — 2025-06-30

Sparrows are one of the most costly pests for farmers, as they can reduce rice yields by 50-60%. Traditional control methods, such as the use of scarecrows, windmills, and pesticides, are often ineffective or cause negative impacts on the environment, such as damage to ecosystems and human health. To overcome this problem, YOLOv8-based object detection technology offers a modern solution to automatically detect bird pests with a high level of accuracy. This research aims to implement the YOLOv8 model on power-efficient embedded devices, such as Raspberry Pi 4 and Google Coral USB TPU Accelerator, to support real-time sparrow detection at an affordable cost. The research was conducted through three main stages, namely collecting bird image datasets to support model training, training the YOLOv8n model to produce reliable bird pest detection, and implementing the model on embedded devices with and without TPU accelerators to evaluate detection performance. The evaluation results show that the YOLOv8 model has high performance with precision 0.91, recall 0.86, mAP50 0.92, and mAP50-95 0.59 after being trained for 300 epochs. Implementation on Raspberry Pi 4 without accelerator only resulted in an inference speed of 0.39 Frame Per Second, while with Google Coral USB TPU, the speed increased significantly to 7 Frame Per Second. This proves that TPU accelerators are highly effective in supporting real-time object detection. This technology is expected to help farmers protect crops efficiently, reduce losses due to pests, support sustainable agricultural productivity, and contribute to the overall improvement of food security.

Innovation in Ornamental Plant Care Systems Based on the Internet of Things (IoT) Using Arduino Leonardo

Supriyanto Supriyanto — 2025-06-30

Anthurium ornamental plants are known for their high aesthetic and economic value, requiring optimal care, particularly in terms of watering, temperature, and soil moisture. However, in practice, the watering process is still mostly done manually and often fails to meet the actual needs of the plants, potentially causing damage or even plant death. Flower Shop "Cemara Indah" in Semarang, a business specializing in ornamental plants, faces similar challenges, especially in the care of Anthurium plants. Therefore, this study aims to design and implement an automatic plant care system based on Arduino Leonardo, utilizing a soil moisture sensor and a DHT11 sensor to monitor temperature and humidity. The system reads soil and environmental conditions and regulates watering according to the appropriate moisture and temperature levels required by the plants. Sensor readings are displayed on an LCD and can be accessed via a local network using an Ethernet Shield. The results of this system design are expected to improve efficiency in terms of time, labor, and cost in plant care, while sustainably maintaining the quality and health of Anthurium plants. This system also offers an innovative solution for ornamental plant enthusiasts to care for their plants in a more modern and controlled manner.

Opportunities and Challenges for Indonesian Merchants in the Serikin Market

Hesti Diah Ayuni — 2025-06-30

Serikin Market, located on the border of Malaysia and Indonesia, is a bustling cross-border trading center with informal sector players. The market offers great opportunities for informal businesses to increase their income and expand their business, thanks to the high shopping interest of local people and tourists who are interested in Indonesian products. However, there are various challenges that informal traders face, such as limited infrastructure and supporting facilities. This study aims to identify and analyze the strengths, weaknesses, opportunities, and threats of the informal sector involved in trading at Serikin Market from Indonesia. As well as, determining the right strategy to optimize the informal sector involved in trading in Serikin Market. The research method used is descriptive qualitative analysis. Data were collected through observation, interviews, and library studies. The technique used is phenomenological analysis. The results showed that before and after the inauguration of the Jagoi Babang Cross Border Post did not change the income earned, only changes in regulation and access. Serikin Market has the power to attract traders and consumers from various countries. The strategic location, uniqueness of local products, competitive prices, and cultural appeal make Serikin Market an ideal place for traders to sell their products. It can provide great opportunities for traders, especially since many consumers from Malaysia are interested in Indonesian products, so the traders can earn a large profit. However, the main drawback faced is the lack of good market management and also faces challenges, such as limited infrastructure. The market is often not equipped with adequate facilities such as a large parking area, proper selling space, and clean public toilets.

Optimizing Public Speaking Skills to Enhance Marketing Competence of Vocational School Students in Kampung Ilmu

Ronald Maraden Parlindungan Silalahi — 2025-06-30

Public speaking is a critical communicative competency in the contemporary era, functioning not only as a component of personal development but also as a strategic element in marketing practices. The ability to deliver messages, ideas, or promotional content in a persuasive and structured manner plays a significant role in shaping audience perception and supporting business success. In response to this need, Pembangunan Jaya University is implementing a community service program in the form of public speaking skills training for Tegalwaru Vocational High School (SMKN) students. This initiative aimed to enhance students communication capacities in alignment with current industrial and professional demands. The training addressed both technical and practical dimensions of public communication, including effective speaking techniques, confidence building, appropriate use of body language, vocal intonation control, and strategies for designing and delivering engaging presentations. Additionally, participants were equipped with skills to respond to audience questions in a professional and composed manner. This activity is expected to foster practical competencies that will improve students readiness to face the challenges of the workforce and compete within increasingly dynamic and competitive labor markets. Moreover, the program reflects the tangible contribution of higher education institutions to human resource development through community-based empowerment initiatives, particularly those grounded in 21st-century skill development.

Sociological Literary Analysis of the Short Story "Si Cantik yang Tak Boleh Keluar Malam" by Eka Kurniawan

Muhamad Fajar Rizkia — 2025-06-30

This research examines one of Eka Kurniawan's short stories titled “Si Cantik yang Tak Boleh Keluar Malam” using a sociological literary analysis approach. The method used in this research is descriptive qualitative with data collection through literature study. This approach is used to examine and understand the extent to which the short story depicts social, cultural, and societal issues occurring in the present community. The aim of this research is to understand the sociological perspective of literature in the short story and relate it to the current life and viewpoints of society. The literary sociology analysis conducted includes the social and cultural background, characters and social interactions, as well as the social characteristic structures present in the short story. The character of Si Cantik depicts a teenage girl who feels constrained and not free because she is not allowed to go out at night and cannot interact like her friends do. This becomes a common depiction in society when parents try to protect their children from undesirable things. This is done to protect and is evidence of parents trying to safeguard their children, which sometimes meets with resistance. This shows that there is a difference in social perspective between a child and their parents. Moreover, this is relevant to today's life when a child seems to want to be free without any constraints or limitations, whether from their parents or from the social environment in society.

Supply Chain Risk Assessment and Management for Mount Merapi Disaster Logistics Distribution

Maria Gratiana Dian Jatiningsih — 2025-06-30

Mount Merapi is predicted to have small eruptions annually and larger eruptions every 7-8 years. This necessitates preparedness from all parties to face potential eruptions so that the impacts can be minimized. One important aspect to consider is the distribution of logistical assistance. The aim of this research is to assist BPBD Sleman in completing a contingency plan for Merapi eruption disasters. The findings from this research can help anticipate issues in the logistics distribution process, ensuring it is more even and timely if an eruption occurs in the future. This study employs the House of Risk (HOR) method, which consists of two stages. In the first stage, the focus is on identifying risk causes (risk agents) and determining priorities. The second stage involves establishing treatment actions to address priority risk agents based on the analysis from the first stage. The results indicate that the risk agents with the highest scores are inappropriate data sharing, refugees moving around, rough estimates of logistics needs, insufficient warehouse capacity, and lack of work supervision. The second-stage analysis produces mitigation plans to prevent these risk agents, one of which includes using real-time applications. To prevent the emergence of the identified risks, it is necessary to develop a real-time information system that can provide updates on the number of refugees.

Tax Avoidance Of Mining Industry Registered On Indonesia Stock Excgange Period 2020-2023

Martini Martini — 2025-06-30

Tax revenue is one of the most significant sources of government income which will then be used in development aimed at the prosperity of the people. However, in practice, not all taxpayers (WP) are willing to pay taxes to the state. Various strategies can be carried out by WP in order to pay as little tax as possible which then carry out tax avoidance either legally or illegally. This study aims to obtain evidence regarding the effect of transfer pricing, profitability, and debt covenants on tax avoidance. The data in this study use secondary data in the form of financial reports through data collection obtained from the mining industry on the Indonesia Stock Exchange in 2020-2023. This study is a type of quantitative research that analyzes data to test hypotheses. The sample used consisted of 58 companies, with data processing using the SPSS version 23.0 program. The sampling technique used was purposive sampling, while data analysis was carried out through multiple linear regression. The results of the study showed that profitability had a negative and significant effect on tax avoidance, while transfer pricing and debt covenants did not have a significant effect on tax avoidance.

The Effect of Attachment Styles on Celebrity Worship in K-Pop Fans with Age as a Moderator

Irnawati Jayanti — 2025-06-30

The increasing popularity K-Pop in Indonesia has captured the attention of diverse age groups, especially in adolescents and young adults. Fans’ attachment to K-Pop idols can be understood by the concept of celebrity worship. Celebrity worship consists of three levels; from entertainment social, as the low level, intense personal, as the moderate one, and bordeline pathological, as the highest. Adolescents and young adult had differences in celebrity worship, On the other hand, attachment styles develop from childhood to form attachment patterns that occur when a person reach adulthood. There are four types of attachment style, i.e.: fearful, dismissing, preoccupied, and secure. We believe celebrity worship can be affected by attachment styles in adolescent and young adult K-pop fans. This quantitative study aims to investigate the effect of attachment style on celebrity worship, with age as a moderating variable. The study involved adolescent and young adult K-Pop fans, using the Celebrity Attitude Scale (CAS) and the Attachment Style Questionnaire (ASQ) as measurement tools. Data were analyzed using two-way ANOVA. This study found that age moderates the effect of attachment style on celebrity worship. Dismissing attachment styles influenced the entertainment-social dimension in young adults but not in teenagers. These results highlight the importance of the developmental stage in understanding the effect of attachment style on celebrity worship.

The Effect Of Company Size, Liquidity and Leverage On Environmental Costs With Foreign Ownership As Moderating Variable

Muhammad Rahmadi Pratama — 2025-06-30

Environmental damage caused by business entities activity causes negative impact to society, especially mining companies that have many environmental cases such as Timah, Vale and several other large mining companies. With high funding capabilities, these large companies can easily fund environmental contributions, but the reality on the ground is the opposite, raising questions about what hinders or encourages companies in deciding to invest in the environment. The aim of this research is to understand the relationship between company size, liquidity and leverage on environmental costs moderated by foreign ownership. The population of this research is mining companies registered on IDX for the 2021-2023 period by using purposive sampling technique as a way to select samples. There are 31 companies and 93 data in the sample. This research uses secondary data in the form of annual reports and sustainability reports. Eviews 13 is used as a tool in conducting analysis and uses multiple linear regression analysis techniques and moderated regression analysis. The results conclude that company size has no significant effect on environmental costs while foreign ownership does not moderate the relationship between company size, liquidity and leverage on environmental costs. On the other hand, liquidity and leverage have a significant negative effect on environmental costs. This research has implications for academics by providing new understanding and authority as a consideration in making regulations.