Trijurnal E-Journal Universitas Trisakti
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ESG Adoption and Financial Performance: A Comparative Analysis of Listed Companies in Emerging Markets
Full text linkThis study investigates the relationship between Environmental, Social, and Governance (ESG) practices and financial performance among publicly traded companies in an emerging market context. Using a comprehensive dataset of the complete universe of 85 Indonesian listed companies with formal ESG assessments from 2021-2023, we examine how ESG adoption influences financial metrics while controlling for firm-specific characteristics. Our analysis employs a matched sample design comparing these 85 ESG- adopting firms with 170 carefully selected non-ESG counterparts to isolate the impact of sustainability practices. Results from panel data regression with fixed effects reveal that ESG adoption significantly enhances return on equity (ROE) by 2.76 percentage points and return on assets (ROA) by 1.54 percentage points. Among ESG firms, lower ESG risk scores correlate with superior performance, with negligible low- risk firms (combined) outperforming severe-risk firms by 6.03 percentage points in ROE. The relationship is moderated by firm size and financial leverage, with larger, less leveraged firms capturing greater ESG benefits. These findings support the business case for sustainability in emerging markets where ESG adoption remains limited (approximately 11% of listed companies), suggesting early adopters capture significant performance premium
Penggunaan Bahan Herbal Sebagai Disclosing Agent pada Gigi Anak : Scoping Review
Full text linkBackground: The use of herbal-based disclosing agents that are safe for the body can serve as an alternative disclosing agent to assist the general public in detecting plaque, thereby improving oral hygiene practices during tooth brushing. Objectives: Identify which herbal materials can be used as disclosing agents for children\u27s teeth. Methods: The research was conducted using a PRISMA diagram with databases such as PubMed, EBSCO, and SCOPUS, searching for terms (disclosing solution OR disclosing agent OR disclosure AND natural ingredients OR herbal ingredients AND dental plaque AND children OR child AND dental use). Results: The initial search yielded 340 manuscripts. After removing duplicates and thoroughly screening journals for eligibility, 114 manuscripts were obtained, from which 23 manuscripts met the inclusion criteria for this study. Conclusion: The use of herbal-based disclosing agents is not yet as effective as chemical-based disclosing agents; however, among all the herbal materials studied as disclosing agents, beetroot has proven to be the most effective in identifying plaque surfaces on teeth
Peran Biomarker Saliva Dalam Penentuan Maturasi Skeletal
Full text linkIntroduction: Accurate assessment of skeletal maturation is essential in orthodontic treatment planning during the growth period. Conventional radiographic methods, though commonly used, involve ionizing radiation and subjective interpretation. Salivary biomarkers offer a promising non-invasive alternative. Objectives: This study aims to explore the potential of salivary biomarkers as indicators of skeletal maturation. Discussion: Skeletal maturation is commonly assessed using the Cervical Vertebral Maturation Stages (CVMS) method, which evaluateIntroduction: Accurate assessment of skeletal maturation is essential in orthodontic treatment planning during the growth period. Conventional radiographic methods, though commonly used, involve ionizing radiation and subjective interpretation. Salivary biomarkers offer a promising non-invasive alternative. Objectives: This study aims to explore the potential of salivary biomarkers as indicators of skeletal maturation. Discussion: Skeletal maturation is commonly assessed using the Cervical Vertebral Maturation Stages (CVMS) method, which evaluates morphological changes in cervical vertebrae C2, C3, and C4 on lateral cephalometric radiographs. Each CVMS stage corresponds to specific growth phases—pre-pubertal, pubertal, and post-pubertal. This review investigates the correlation of IGF-1, ALP, and DHEAS in saliva with these CVMS stages. Results: IGF-1 levels increase significantly during CVMS 3–4, aligning with the pubertal growth spurt. ALP levels peak at CVMS 3 and 5, indicating osteoblastic activity. DHEAS shows a progressive rise from CVMS 1 to 6, with significant elevations during the pubertal transition. Conclusion: IGF-1, ALP, and DHEAS in saliva are potential non-invasive biomarkers that correlate with CVMS and may improve the accuracy of skeletal maturation assessment for optimal orthodontic intervention timing.s morphological changes in cervical vertebrae C2, C3, and C4 on lateral cephalometric radiographs. Each CVMS stage corresponds to specific growth phases—pre-pubertal, pubertal, and post-pubertal. This review investigates the correlation of IGF-1, ALP, and DHEAS in saliva with these CVMS stages. Results: IGF-1 levels increase significantly during CVMS 3–4, aligning with the pubertal growth spurt. ALP levels peak at CVMS 3 and 5, indicating osteoblastic activity. DHEAS shows a progressive rise from CVMS 1 to 6, with significant elevations during the pubertal transition. Conclusion: IGF-1, ALP, and DHEAS in saliva are potential non-invasive biomarkers that correlate with CVMS and may improve the accuracy of skeletal maturation assessment for optimal orthodontic intervention timing
Life Cycle Assessment to Improve the Sustainability of Cylinder Head Component Production Process at PT XYZ
Full text linkThe automotive industry is a significant contributor to environmental concerns. The automotive industry is also under increasing pressure to move towards sustainability due to its role in generating emissions and high energy consumption. As a result, it has an impact on environmental aspects such as air pollution, water pollution or other pollution obtained from industrial activities, which can be minimized so that it cannot become an environmental burden. To help analyze the environmental impact of the cylinder head manufacturing process, a Life Cycle Assessment is required. To support the company\u27s sustainability, a sustainable index value is calculated based on three pillars: economic, environmental, and social. This research focuses on the casting, machining and assy engine processes. The primary objective is to identify the processes with the most significant environmental impact, thereby calculating the company\u27s sustainable index value. This research employs the Life Cycle Assessment method, utilizing SimaPro software, to calculate the impact of the production process and determine the sustainable index (SI) based on the acquired impact value. The method used is EDIP 2003, with the impact categories analyzed, namely Human Toxicity Water, Aquatic Eutrophication EP, Adification, Ecotoxicity water. Based on the results obtained, the most significant impact among the four other impacts is Aquatic Euthropication with the most significant contribution to eletricity with a total value of 0.38938 GPt in the engine assy process. Based on the results obtained, alternative improvements can be suggested, such as the use of solar energy (solar panel system) and the utilization of carbon capture and storage technology, as well as other proposed improvement scenarios. With the implementation of the proposed scenario, the overall sustainable index value increases to 53.81% from 57.47% previously
PERBEDAAN PROFIL KOLESTEROL DARAH ANTARA KEHAMILAN PRE-EKLAMPSIA DAN KEHAMILAN NORMAL
Full text linkKolesterol dan lipid lainnya merupakan sesuatu yang dibutuhkan untuk pertumbuhan dan perkembangan janin, kolesterol juga berfungsi sebagai prekursor untuk sintesis progesteron. Metabolisme lipid yang abnormal mempunyai pengaruh yang signifikan terhadap patogenesis kehamilan pada preeklampsia, dimana kadar tinggi remnant kolesterol dan profil lipid aterogenik (tingginya kadar kolesterol total, trigliserida, LDL dan penurunan kadar HDL) merupakan faktor risiko untuk inisiasi dan perkembangan aterosklerosis yang pada akhirnya mengarah pada CVD yang di duga perannya sama pada preeklampsia, karena ditemukan lesi arteri berupa akumulasi sel busa (lipid-laden macrophages) di dinding pembuluh arteri spiralis dari plasenta yang diamati, dan biasanya keadaan ini di temukan pada kasus aterosklerosis akut. Tujuan kajian pustaka ini yaitu menganalisis beberapa penelitian mengenai perbedaan profil kolesterol darah antara kehamilan preeklampsia dan kehamilan normal. Dari enam artikel yang dipilih memiliki hasil yang bervariasi, dimana pada dua artikel didapatkan hasil didapatkan peningkatan kadar kolesterol total, trigliserida, VLDL, LDL dan penurunan kadar HDL pada preeklampsia dibanding dengan hamil normal, hasil ini berkaitan dengan risiko terjadinya aterosklerosis. Sedangkan empat penelitian lainnya didapatkan hasil yang sedikit berbeda pada beberapa kolesterol. Untuk itu masih perlu penelitian lebih lanjut mengenai perbedaan profil kolesterol darah antara kehamilan preeklampsia dan kehamilan normal terkait dengan risiko terjadinya preeklampsia
KEWENANGAN PELIBATAN ANAK SEKOLAH DALAM PROGRAM BARAK MILITER DI JAWA BARAT: The Authority to Involve School Children in Military Barracks Programs in West Java
Full text linkIndonesia, as a state governed by the rule of law, places the principle of legality as a fundamental basis for all governmental actions, including those undertaken at the regional level. Every policy issued by a regional head must have a clear legal basis and comply with the prevailing laws and regulations. In 2025, the Governor of West Java adopted a policy involving school children in a military barracks program as an effort to foster discipline and character development. The research problem addressed in this study is whether the authority to involve school children in a military barracks program is in accordance with the scope of regional governmental authority granted by law. This research employs a normative legal research method, using statutory and conceptual approaches. The findings indicate that the Governor’s authority in the field of education is limited to administrative management and the supervision of secondary education and does not extend to the implementation of militaristic disciplinary programs. Furthermore, the military barracks policy potentially conflicts with the principles of child protection and the best interests of the child. Therefore, from a legal perspective, the policy raises issues concerning its validity and requires reconsideration to ensure conformity with the principle of legality and the protection of children’s rights
KENDALA DAN TANTANGAN TIM PENGAWASAN ORANG ASING (TIMPORA) DALAM PENGAWASAN DAN PENDATAAN WNA DI KOTA TANGERANG: Obstacles and Challenges for the Foreigners Surveillance Team (TIMPORA) in Monitoring and Recording Foreign Nationals in the City of Tangerang
No full texthe monitoring and data collection of foreign nationals in Tangerang City is carried out by the Foreigners Monitoring Team (TIMPORA) as an inter-agency coordination forum. The high level of industrial and service activity in Tangerang City has led to increased mobility of foreign nationals, requiring effective and integrated monitoring. The research question is: What are the obstacles and challenges faced by TIMPORA in supervising and collecting data on foreign nationals in Tangerang City? This research uses a qualitative, descriptive method, using secondary data, which is analysed qualitatively, and conclusions are drawn deductively. The results of the discussion and conclusions show that TIMPORA has a strategic position in the regional immigration monitoring system, but its implementation has not been optimal due to weak inter-agency coordination, limited resources, and the lack of integration of the foreign national data collection system. In addition, the high mobility of foreign nationals and low community participation also pose challenges to supervision. Therefore, strengthening the role of TIMPORA requires increased institutional synergy, integration of cross-sector data collection systems, increased capacity of officials, and active involvement of local government and the community to realise effective and accountable supervision of foreign nationals in Tangerang City
PERBANDINGAN ASPEK PERLINDUNGAN HUKUM KONSUMEN TERHADAP PRODUK SUSU BAYI KADALUWARSA DI NEGARA INDONESIA DAN KANADA: Comparison of Legal Protection Aspects of Consumers Regarding Expired Baby Milk Products between Indonesia and Canada
Full text linkThe circulation of expired infant formula products constitutes a serious issue that may endanger the health of infants as a highly vulnerable group of consumers. Therefore, the state has a responsibility to provide adequate legal protection for consumers against unsafe food products. The problem formulation of this study examines how the legal framework governing consumer protection with regard to expired infant formula products is regulated in Indonesia, as well as how consumer legal protection concerning expired infant formula products is regulated in a comparative perspective between Indonesia and Canada. This research employs a normative legal research method using a statutory approach and a comparative law approach. The discussion and conclusions indicate that both Indonesia and Canada have legal regulations that prohibit the distribution of expired infant formula products and require business actors to ensure product safety. However, Indonesia tends to apply consumer protection through law enforcement after violations have occurred, whereas Canada places greater emphasis on a preventive approac
IMPLEMENTASI PROGRAM RAIL CLINIC SEBAGAI WUJUD TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PT KERETA API INDONESIA: Implementation Of The Rail Clinic Program As A Form Of Social And Environmental Responsibility By Pt Kereta Api Indonesia
Full text linkThe Rail Clinic Program is an implementation of Corporate Social Responsibility (CSR) by PT Kereta Api Indonesia (Persero), which aims to provide free health services to communities living around railway lines. The issue is how to organize the Rail Clinic program as a form of CSR implementation by state-owned enterprises in the railway sector in Indonesia. The research method used is a normative, descriptive type of research with a legal approach, using primary, secondary, and tertiary legal materials that are analyzed qualitatively. The results and conclusion of the analysis of the implementation of the Rail Clinic Program are based on PT. KAI\u27s internal regulations as outlined in the SOP with reference to Article 87 E of Law Number 1 of 2025, as well as sectoral regulations in the field of railways. This program has been implemented effectively by involving community participation and providing direct benefits for improving the welfare of communities around the railroad tracks, although health services are still incomplete and not supported by comprehensive health facilities. As a suggestion, the Rail Clinic Program should be optimized to provide better health services to the community
PERAN LINGKUNGAN SOSIAL DALAM KEPATUHAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN DI KOTA SERANG
Full text linkPBB-P2 taxpayer compliance is crucial as it significantly affects regional revenue used for local development. However, PBB-P2 revenue in Serang City is still far below the target. Factors that affect tax compliance include love of money, machiavellianism, nationalism, social environment. This study aims to examine the influence of love of money, machiavellianism, and nationalism with the social environment as a moderating variable on PBB-P2 taxpayer compliance in Taktakan District, Serang City. The use of the social environment as a moderating variable is a novelty of this research, which employs quantitative methods. This study used purposive sampling with 100 individual taxpayers PBB-P2 in Taktakan District, Serang City. Data were collected through a questionnaire and analyzed using SmartPLS 4.0. The results show that love of money and machiavellianism have a negative and significant influence on taxpayer compliance, while nationalism has a positive and significant influence on taxpayer compliance. The moderation test results show that the social environment strengthens the effect of nationalism on taxpayer compliance, but does not moderate the effects of love of money and machiavellianism. The findings strengthen the Theory of Planned Behavior, Attribution Theory which emphasizes that tax behavior is influenced by individual values and character. The social environment proved to be more effective at reinforcing nationalism than suppressing opportunistic impulses. Therefore, increasing compliance is not enough to improve systems and services, but it is necessary to pay attention to aspects of taxpayer behavior. The Serang City Bapenda needs to develop a management strategy to a more comprehensive approach