Open Journal System (OJS) Universitas Bengkulu
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Seasonal Adaptation in Feed Management: Assessing Forage and Feedstuff Variations in Small-Sized Dairy Farms in Boyolali, Central Java
Get PDFSmall dairy farms in tropical regions frequently encounter feed shortages and quality fluctuations between seasons, which can substantially affect milk production. This research aimed to evaluate the ability of small-scale dairy farms to adapt to and manage feed fluctuations in response to seasonal changes. The research employed an exploratory design, with samples collected using nested sampling methods. Three samples were collected according to the season, specifically during the dry season (August 2024) and the rainy season (January 2025), from the Cepogo and Selo Subdistricts in Boyolali. Feed samples collection was conducted in five stages: 1) desk study of the research area; 2) field visiting; 3) feed samples; 4) forage samples collection; and 5) feed analysis using proximate analysis (AOAC, 2005). The results showed differences in feeding management among farmers related to their dairy animal structures. The highest dry matter content in the forage was found in rice straw (60.4% DM), which dominated dry season use, while the highest crude protein content was observed in calliandra (23.5%) among the forages. Five coproducts have high dry matter content with varying crude protein and crude fibre levels. The research concluded that small-sized dairy farms can adapt and manage feed fluctuations based on seasonal changes by making forage and concentrate choices available
Modern Slavery Disclosure in the G20: Firm and National-Level Insights
Get PDFThe urgency for firms to disclose modern slavery practices has increased in light of global human rights concerns. This study investigates the firm-level and country-level determinants that influence modern slavery disclosure using panel data from 6,757 firm-year observations across listed firms in G20 countries (2015–2020). Data from the listed firm in the G20 countries were used. These nations have contributed most of the world's GDP and share the objective of adhering to modern slavery standards. Employing a panel data regression model with fixed effects and robust standard errors, grounded in neo-institutional and stakeholder theories, the analysis incorporates variables such as corporate governance, firm size, profitability, state governance, and legal system. Secondary data were collected from the Thomson Reuters Eikon and World Bank databases. The results indicate that firm governance (β = 0.0623; p < 0.01), firm size (β = 1.31; p < 0.01), country-level governance (β = 3.69; p < 0.01), and civil law legal system (β = 12.74; p < 0.01) have a statistically significant positive impact on modern slavery disclosure. Profitability is found to have no significant influence (p > 0.10). The final model explains 21.6% of the variance in disclosure (R² = 0.216). These findings demonstrate that both firm-internal characteristics and national institutional contexts play a decisive role in shaping disclosure practices, with firms in civil law countries and those with stronger governance frameworks reporting substantially higher levels of information. This study contributes to the literature in several ways. First, it provides large-scale empirical evidence across multiple countries, addressing the lack of cross-country analyses in prior research. Second, it integrates firm-level and country-level determinants within a unified model, offering new insights into how internal resources and external pressures jointly influence modern slavery transparency. Finally, by highlighting the non-significance of profitability, this research challenges assumptions that stronger financial performance automatically leads to more ethical disclosure, thereby expanding the theoretical understanding of disclosure behavior. Firms have varying levels of disclosure of modern slavery. Businesses and investors have an obligation to uphold human rights in their supply chains and combat modern forms of slavery, including forced labor and human trafficking. Overall, the results underscore the importance of robust corporate governance, institutional quality, and legal frameworks in promoting accountability and transparency in addressing modern slavery risks.
The Role of External Auditors in Client Tax Compliance : A Case Study at Budiandru & Partners Public Accounting Firm
No full textTaxes constitute a primary source of state revenue and play a crucial role in national development and the improvement of public welfare. However, tax compliance in Indonesia remains relatively low, as reflected in the suboptimal tax ratio. One effort to enhance tax compliance is through the involvement of external auditors. This study aims to examine the role of external audits in improving client tax compliance. A qualitative descriptive method was employed, using purposive sampling to select five senior auditors who were interviewed through semi-structured interviews conducted in July 2025 at Budiandru & Partners Public Accounting Firm, located in Pekanbaru City. The findings indicate that external audits contribute to helping clients prepare credible financial statements, understand the tax system, and encourage honesty and transparency in tax reporting. Audits also enhance clients' tax knowledge, play an indirect role in the dissemination of tax regulations, foster awareness and responsibility toward tax obligations, increase alertness to potential sanctions, and promote transparency. In the context of tax modernization, auditors also assist clients in adapting to digital systems, although technical challenges are still encountered.
A AN ANALYSIS OF IDIOMATIC EXPRESSION USED IN HACKSAW RIDGE MOVIE (2016)
No full textThis research aims to determine the types and meanings of Idiomatic expressions in the Hacksaw Ridge Movie. This research used a qualitative method. The object of this research is the script of dialogues and narrations of the characters in Hacksaw Ridge Movie., namely Whole script movie. The researcher used data sheets and tables as instruments. The researcher identified and categorized each expression based on Makkai's theory (2013) and using two dictionaries related to idioms, namely Merriam Dictionary of Idioms, Dictionary of American Idioms by McGraw-Hill's, , then matched the meanings of Idiomatic expressions from the dictionaries with the co-text contained in the dialogues or narrations of the characters to analyze the data. The results showed that there were six types of lexemic idiomatic expressions in the Hacksaw Ridge Movie., namely Sesemic idiom (Proverbial Idioms, Familiar quotation idioms, Idiomaticity in institutionalized understatement, Idiomaticity in institutionalized hyperbole) and Lexemic Idiom (Phrasal Verb idioms, Tournure idioms, Irreversible Binomial idioms, Phrasal Compound idioms, Incorporating Verb idioms, and Pseudo idioms). In determining the meaning must be based on the co-text because an idiom contains many meanings
Peningkatan Kapasitas Pelaku Usaha Ultra Mikro (UMi) Kota Bengkulu Melalui Program Inkubasi Bisnis
Get PDFAbstrak: Pelaku usaha ultra mikro seringkali menghadapi berbagai kendala. Termasuk keterbatasan akses terhadap pembiayaan, kurangnya pengetahuan tentang manajemen bisnis, dan minimnya dukungan dalam aspek legalitas serta pemasaran produk. Program inkubasi bisnis oleh Inkubator Bisnis Teknologi Universitas Bengkulu (IBT Unib) yang berkolaborasi dengan Pusat Investasi Pemerintah (PIP), Kementerian Keuangan RI bertujuan untuk memberdayakan debitur atau calon debitur Pembiayaan UMi melalui serangkaian kegiatan peningkatan kapasitas. Subyek pengabdian pada program ini yakni Pelaku Usaha Ultra Mikro (UMi) Kota Bengkulu yang menerima pembiayaan usaha oleh PIP KemenKeu RI berjumlah 200 orang. Metode kegiatan dilakukan dengan rangkaian tutorial “Youth IBT agent (YIA)”, kick off meeting, Workshop Financial Smart, Pelatihan Pengelola Keuangan dan Pemasaran, dan Pelatihan Pendampingan Legalitas Usaha. Hasil kegiatan pertama yakni dosen dan mahasiswa telah mampu untuk menjalankan pendampingan dari serangkaian kegiatan. Kedua, kick of meeting menghasilkan kesepakatan kerjasama program antar IBT dan PIP. Ketiga, kapasitas pelaku ultra mikro di Kota Bengkulu mengalami peningkatan terkait financial smart, pengelolaan keuangan dan pemasaran, dan legalitas usaha.Pelaku usaha ultra mikro sering kali menghadapu berbagai kendala. Termasuk keterbatasan akses terhadap pembiayaan, kurangnya pengetahuan tentang manajemen bisnis, dan minimnya dukungan dalam aspek legatilitas serta pemasaran produk. Program inkubasi bisnis oleh Inkubator Bisnis Teknologi Universitas Bengkulu (IBT Unib) yang berkolaborasi dengan Pusat Investasi Pemerintah (PIP), Kementerian Keuangan RI bertujuan untuk memberdayakan debitur atau calon debitur Pembiayaan UMi melalui serangakaian kegiatan peningkatan kapasitas. Metode kegiatan dilakukan dengan rangkaian tutorial “Youth IBT agent (YIA)”, kick of meeting, Workhsop Financial Smart, Pelatihan Pengelolaah Keuangan dan Pemasaran, dan Pelatihan Pendampingan Legalitas Usaha. Hasil kegiatan pertama yakni dosen dan mahasiswa telah mampu untuk menjalankan pendampingan dari serangkaian kegiatan. Kedua, kick of meeting menghasilkan kesepakatan kerjasama program antar IBT dan PIP. Ketiga, kapasitas pelaku ultra mikro di Kota Bengkulu mengalami peningkatan terkait financial smart, pengelolaan keuangan dan pemasaran, dan legalitas usaha
Optimalisasi Modal Sosial Masyarakat Jatiwangi Art Factory Sebagai Strategi Transformasi Keberlanjutan Sosial (Studi Kasus Di Desa Jatisura Kabupaten Majalengka)
No full textSocial capital is a key factor in facilitating sustainable social transformation which mechanisms rely on the function of social networks, trust, and shared social norms. In Jatiwangi, Majalengka Regency of West Java, an interesting case emerged which shows how social capital can be a driver of sustainable social transformation. This research aims to analyse the social capital of the Jatiwangi Art Factory Community (JAF) as a strategy for sustainable social transformation. This research uses a qualitative approach with a case study method and theoretical utalizes framework proposed by Pierre Bourdieu's Social Capital and Arnold Toynbee's Theory of Social Change. Research findings show that JAF has succeeded in optimizing social capital as the main tool in creating sustainable social transformation that occurred was the result of a process of social interaction, capital accumulation and creative responses to social and economic challenges, there were present of shared values of mutual cooperation, creativity and cultural expressions that were part of the community's mindset and actions. JAF has also changed people's habits that were previously oriented towards the roof tile industry into a community that uses art as a means of artistic expression and sustainable economic livelihood.Social capital is a key factor in facilitating sustainable social transformation which mechanisms rely on the function of social networks, trust, and shared social norms. In Jatiwangi, Majalengka Regency of West Java, an interesting case emerged which shows how social capital can be a driver of sustainable social transformation. This research aims to analyse the social capital of the Jatiwangi Art Factory Community (JAF) as a strategy for sustainable social transformation. This research uses a qualitative approach with a case study method and theoretical utalizes framework proposed by Pierre Bourdieu's Social Capital and Arnold Toynbee's Theory of Social Change. Research findings show that JAF has succeeded in optimizing social capital as the main tool in creating sustainable social transformation that occurred was the result of a process of social interaction, capital accumulation and creative responses to social and economic challenges, there were present of shared values of mutual cooperation, creativity and cultural expressions that were part of the community's mindset and actions. JAF has also changed people's habits that were previously oriented towards the roof tile industry into a community that uses art as a means of artistic expression and sustainable economic livelihood
Feedback on Reading and Writing: Exploring Students’ Experience and Preferences
Get PDFFeedback plays a crucial role in achieving learning objectives. This study explores students’ experience and preferences in feedback provision and its implications on reading and writing instruction. This study applied a qualitative research design with a case study method. The participants were ten fifth-semester students of the 2023/2024 academic year of the English education study program at a public university in Jambi, Indonesia. A focus group discussion with the students was used to explore their experiences and preferences, supported by the data from the learning management system (LMS) of the university. Furthermore, the data were analysed using thematic analysis. The findings revealed that feedback was provided by lecturers and peers, both in online and offline modes. The peers provided more informal feedback, and lecturers provided more detailed and natural feedback on the students’ reading and writing exercises. While students appreciated peer feedback, they also felt uncertain when they received feedback from peers. In addition, the students preferred face-to-face direct constructive feedback, which can help them increase self-awareness and understand more details. However, being loaded with other teaching tasks and academic activities on campus, lecturers could not fully meet this particular preference. Thus, as the pedagogical implication, multimodal feedback which is personalized to enable students to feed forward in their own individual learning journeys should be used
Emotions, identity, and profanity: Swearing as expression in the Heartbeat novel
Get PDFSwearing is a linguistic phenomenon that serves multiple functions in communication, including the expression of emotions, reinforcement of social bonds, and intensification of speech. The novel Heartbeat by Jealoucy features characters who frequently engage in swearing across various contexts. However, there is limited research examining the types and motivations of swearing in contemporary literary works, particularly in modern novels. This study aims to identify the types of swearing (Ljung, 2011) employed by the characters and to analyze the motivations behind their usage (Andersson & Trudgill, 1992). Using a qualitative descriptive approach, the research involves close reading and note-taking to examine instances of swearing within the text. The data were categorized into types of swearing and the motivations behind swearing. The analysis focuses on the context, function, and underlying reasons for each instance. The findings reveal that the characters use swearing 44 times throughout the novel, with expletive interjections identified as the most frequently used type. Psychological motivations, such as expressing anger, frustration, or surprise, emerge as the most dominant reasons for swearing. These findings suggest that swearing contributes significantly to character development and the authenticity of dialogue in fictional narratives. Future research may investigate how swearing differs across literary genres or how it affects readers’ perceptions
Literature Review : Analisis Penggunaan Media Canva Untuk Meningkatkan Minat Belajar Siswa : Literature Review : Analisis Penggunaan Media Canva Untuk Meningkatkan Minat Belajar Siswa
No full textThis study aimed to explore the effectiveness of using Canva application as a learning media in increasing students' interest in learning. Learning media has an important role in creating an interactive and fun learning process, especially in today's digital context. Canva is a web-based graphic design application that provides various features and attractive templates to support learning activities. Through the literature study method, this research examined a number of relevant articles and previous research results regarding the utilization of Canva in the educational environment. The results of the literature review show that the use of Canva as a learning media can provide a more visual, creative, and interesting learning experience for students. The five main articles analyzed showed a significant increase in learning interest after Canva was used in the learning process, both in the form of presentations, infographics, learning videos, and other visual media. In addition to increasing interest in learning, the use of Canva is also proven to make it easier for teachers to develop teaching materials that are more innovative and in accordance with the characteristics of today's students. The use of Canva not only affects the motivational aspect, but also has an impact on better student learning outcomes. Therefore, Canva is recommended as an alternative digital learning media that can create an effective and fun learning atmosphere.This study aims to explore the effectiveness of using Canva application as a learning media in increasing students' interest in learning. Learning media has an important role in creating an interactive and fun learning process, especially in today's digital context. Canva is a web-based graphic design application that provides various features and attractive templates to support learning activities. Through the literature study method, this research examines a number of relevant articles and previous research results regarding the utilization of Canva in the educational environment. The results of the literature review show that the use of Canva as a learning media can provide a more visual, creative, and interesting learning experience for students. The five main articles analyzed showed a significant increase in learning interest after Canva was used in the learning process, both in the form of presentations, infographics, learning videos, and other visual media. In addition to increasing interest in learning, the use of Canva is also proven to make it easier for teachers to develop teaching materials that are more innovative and in accordance with the characteristics of today's students. The use of Canva not only affects the motivational aspect, but also has an impact on better student learning outcomes. Therefore, Canva is recommended as an alternative digital learning media that can create an effective and fun learning atmosphere
Ari G. Agaom Analisis SWOT untuk Pengembangan Program Bursa Kerja Khusus di SMK Negeri 3 Bengkulu Selatan: Meningkatkan Daya Saing Lulusan melalui Optimalisasi Bursa Kerja Khusus
No full textThis study analyzes the development strategy of the Special Job Placement Program (BKK) at SMK Negeri 3 Bengkulu Selatan using the SWOT method. The analysis shows that the program’s strengths lie in its qualified human resources, industry-based curriculum, strong business collaborations, and supporting facilities like the E-BKK Online platform. However, weaknesses remain, such as limited administrator training, a shortage of industry-certified teachers, and inadequate industrial-standard facilities. Opportunities include industrial growth, government policy support, and rising demand for skilled vocational graduates. Meanwhile, the program faces threats such as rapid technological changes, bureaucratic hurdles, limited funding, and competition from other schools. To optimize the program, it is crucial to leverage strengths and opportunities by maximizing the E-BKK platform, enhancing industry partnerships, updating curricula, upgrading facilities, and providing continuous human resource training. Regular evaluation and policy improvements are essential to maintain graduates' competitiveness. The BKK program plays a vital role in bridging graduates to the workforce, reducing unemployment, fostering entrepreneurship, and supporting economic development at both local and national levels.Penelitian ini menganalisis strategi pengembangan Program Bursa Kerja Khusus (BKK) di SMK Negeri 3 Bengkulu Selatan dengan menggunakan metode SWOT. Hasil analisis menunjukkan bahwa kekuatan program terletak pada sumber daya manusia yang kompeten, kurikulum berbasis industri, kerja sama yang kuat dengan dunia usaha, serta dukungan fasilitas seperti platform E-BKK Online. Namun, masih terdapat beberapa kelemahan, seperti kurangnya pelatihan bagi pengelola BKK, kekurangan pendidik bersertifikat industri, dan keterbatasan fasilitas praktik berstandar industri. Peluang yang dapat dimanfaatkan meliputi pertumbuhan sektor industri, dukungan kebijakan pemerintah, dan meningkatnya permintaan tenaga kerja terampil dari lulusan vokasi. Di sisi lain, program ini menghadapi ancaman berupa perubahan teknologi yang cepat, tantangan birokrasi dalam kerja sama industri, keterbatasan pendanaan, serta persaingan ketat dengan lulusan dari sekolah lain. Untuk mengoptimalkan program, penting untuk memanfaatkan kekuatan dan peluang dengan cara memaksimalkan penggunaan platform E-BKK, memperkuat kemitraan industri, memperbarui kurikulum secara berkala, meningkatkan fasilitas praktik, dan menyediakan pelatihan berkelanjutan bagi sumber daya manusia. Evaluasi rutin dan penyesuaian kebijakan diperlukan untuk menjaga daya saing lulusan. Program BKK berperan penting dalam menjembatani lulusan ke dunia kerja, mengurangi angka pengangguran, mendorong kewirausahaan, dan mendukung pertumbuhan ekonomi di tingkat lokal maupun nasional