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Measuring Hybrid e-Logistics Service Quality from B2C e-Commerce
Full text linkPurpose: This study aims to test and analyze two hybrid models of logistics service quality (LSQ) and their influence on satisfaction, loyalty, and purchase intent in the future. The context of this research is business-to-consumer (B2C) e-commerce with a case study on Tokopedia. This study integrates the traditional LSQ model that adds 3 dimensions, namely order availability, order returns, and quality assurance consisting of the quality of personnel contacts, handling of order non-conformities, and the return process.
Method: The survey was conducted by distributing a questionnaire through a google form. Respondents were selected based on predetermined criteria, and data were analyzed using structural equation modelling to examine the relationship between research variables.
Result: The results of the study showed that 6 hypotheses were supported and 4 hypotheses were not supported. Order accuracy, order availability, ordering procedures, and quality assurance affect customer satisfaction. Customer satisfaction affects loyalty, and loyalty affects future purchase intention. Hypotheses 1, 2 and 5, namely the influence of timeline, order conditions and information quality on customer satisfaction are not supported. Hypothesis 9 is also unsupported, which suggests that customer satisfaction has no significant effect on future purchase intention
Efek Rasio Minyak dan Rimpang Jahe (Zingiber Officinale Rosc) terhadap Laju Reaksi Antiinflamasi Minyak Urut Tradisional dari Minyak Jelantah Teradsorpsi
Full text linkMinyak jahe mengandung sejumlah minyak atsiri yang diketahui memiliki efek anti inflamasi. Minyak atsiri dapat diperoleh dengan cara adsorpsi rimpang jahe menggunakan minyak jelantah teradsorpsi. Rasio rimpang dengan pelarut dapat mempengaruhi jumlah minyak atsiri yang dihasilkan serta kecepatan reaksi anti inflamasi. Tujuan dari penelitian ini yaitu melakukan optimasi waktu kontak dan formula minyak urut dengan berbagai rasio minyak jelantah dan rimpang jahe untuk menghasilkan kualitas minyak urut terbaik berdasarkan kandungan metabolit yang diperoleh, serta mengidentifikasi karakteristik kinetika reaksi terhadap efek anti inflamasinya. Metode analisis kandungan senyawa minyak urut pada penelitian ini menggunakan GC-MS, efek anti inflamasi diukur dengan pengukuran volume inflamasi pada hewan uji, dan analisis kinetika dengan pendekatan model arrhenius. Peningkatan waktu kontak minyak jelantah dengan rimpang jahe menghasilkan 4 komponen yaitu asam oleat, camphene, eucalyptol dan gingerol yang meningkat seiring bertambahnya waktu kontak dengan orde reaksi 1. Perbedaan rasio minyak jelantah dan waktu kontak dengan rimpang jahe menghasilkan perbedaan kandungan minyak jahe yang diadsorpsi dengan nilai orde reaksi 1 untuk formula minyak urut. Hasil menunjukkan bahwa adsorpsi minyak jahe menggunakan minyak jelantah mampu meningkatkan kualitas minyak urut dengan membandingkan waktu kontak dan rasio minyak jelantah.
Ginger oil contains a number of essential oils that are known to have anti-inflammatory effects. Essential oils can be obtained by adsorbing ginger rhizomes using adsorbed used cooking oil (UsO). The yield of essential oils can be affected by the ratio of solvents and ginger rhizomes used along with the rate of anti-inflammatory reactions. The objective of this research was to optimize the contact time and formula of massage oil with various ratios of UsO and ginger rhizome to produce the best-quality massage oil based on the metabolite content obtained, as well as to identify the reaction kinetics characteristics related to its anti-inflammatory effects. The method of analyzing the content of massage oil compounds in this study used GC-MS, with the anti-inflammatory effect measured by assessing the volume of inflammation in test animals, and the kinetic analysis carried out using the Arrhenius model approach. The increase in the contact time of UsO with ginger rhizomes produces 4 components, namely oleic acid, camphene, eucalyptol and gingerol which increase with the increase in contact time with reaction order 1. The difference in the ratio of UsO and the contact time with the ginger rhizome resulted in a difference in the content of adsorbed ginger oil with a reaction order value of 1 for the massage oil formula. The results showed that the adsorption of ginger oil using Uso was able to improve the quality of massage oil by comparing the contact time and ratio of used cooking oil.
Submitted: 07-01-2025, Revised: 28-03-2025, Accepted: 08-05-2025, Published regularly: June 202
Formulation of Lempuyang Essential Oil Lotion (Zingiber zerumbet (L.) Smith) as a Mosquito Repellent
Full text linkMosquito-borne diseases, such as malaria, pose a significant public health threat in Indonesia, with cases increasing to 400,000 in 2023. This study focuses on developing a natural mosquito repellent lotion using lempuyang (Zingiber zerumbet (L.) Smith) essential oil, known for its insecticidal properties, as a sustainable and eco-friendly alternative to synthetic repellents. The objective of this study is to formulate and evaluate a mosquito repellent lotion using lempuyang essential oil at varying concentrations (5%, 10%, and 15%) and assess its physical properties, safety, and repellent efficacy. Lempuyang essential oil was extracted via steam distillation from fresh rhizomes. Lotion formulations were prepared with different oil concentrations and evaluated for organoleptic properties, homogeneity, emulsion type, pH, spreadability, and stability. Skin irritation tests were conducted and mosquito repellent efficacy was tested using Culex sp. mosquitoes in a controlled environment. The essential oil extraction via steam distillation yielded 0.4% oil from fresh lempuyang rhizomes, producing a pale yellowish-white oil. All lotion formulations exhibited desirable organoleptic properties, homogeneity, and spreadability (5–7 cm), with pH levels (6.18–7.46) suitable for skin application. Stability tests confirmed no changes in appearance, color, or odor over four weeks. Irritation tests showed no adverse reactions, confirming the lotion’s safety. The 15% formulation demonstrated the highest mosquito repellent efficacy, providing 82.45% protection, outperforming the 5% and 10% formulations. These results highlight the 15% lempuyang essential oil lotion as a promising, natural, and safe mosquito repellent.
Submitted: 23-03-2025, Revised: 16-04-2025, Accepted: 21-04-2025, Published regularly: June 202
Stabilitas Fisikokimia dan Penghantaran Polisakarida Acemannan dalam Body Scrub Ekstrak Lidah Buaya: Variasi Tween 80 dan Gliseril Monostearat
Full text linkLidah buaya memiliki manfaat menutrisi dan melembapkan kulit karena kandungan polisakarida acemannan sebagai humektan, sehingga sering digunakan dalam produk perawatan tubuh, termasuk body scrub. Stabilitas krim body scrub dipengaruhi komposisi emulgator tween 80 dan gliseril monostearat yang menjaga homogenitas dan stabilitas produk selama penyimpanan. Penelitian ini bertujuan untuk menganalisis pengaruh variasi konsentrasi emulgator terhadap stabilitas dan penghantaran acemannan dalam body scrub lidah buaya. Body scrub diformulasikan dalam tiga formula yang mengandung ekstrak lidah buaya, rice bran oil, virgin coconut oil, microbeads polyethylene, dan kombinasi emulgator tween 80 dan gliseril monostearat dengan konsentrasi 4%, 5%, dan 6% untuk formula I, II, dan III. Pengamatan stabilitas dilakukan pada hari ke-0, 7, 14, dan 30 untuk parameter organoleptis, berat jenis, tipe emulsi, ukuran droplet, viskositas, sifat alir, daya sebar, dan pH. Penghantaran zat aktif berkhasiat diamati dari parameter kadar acemannan. Ketiga formula body scrub memenuhi spesifikasi. Variasi konsentrasi emulgator mempengaruhi ukuran droplet dan stabilitas body scrub. Body scrub formula III dengan konsentrasi total emulgator 6% merupakan formula terbaik yang stabil pada keseluruhan parameter termasuk kadar acemannan tertinggi, serta keunggulan pada karakteristik ukuran droplet yang lebih kecil.
Aloe vera is widely used in body care products due to its moisturizing and skin-nourishing properties, attributed to the presence of the polysaccharide acemannan, a natural humectant. The stability of body scrub creams is influenced by the composition of emulsifiers such as tween 80 and glyceryl monostearate, which maintain product homogeneity during storage. This study aimed to evaluate the effect of varying emulsifier concentrations on the stability and acemannan delivery of Aloe vera-based body scrubs. Three formulations were prepared using Aloe vera extract, rice bran oil, virgin coconut oil, polyethylene microbeads, and a combination of tween 80 and glyceryl monostearate at total concentrations of 4%, 5%, and 6% in Formulas I, II, and III, respectively. Stability assessments were conducted on days 0, 7, 14, and 30, evaluating organoleptic properties, specific gravity, emulsion type, droplet size, viscosity, flow behavior, spreadability, and pH. The delivery of the bioactive compound was evaluated based on the acemannan content. All formulations met general specification requirements. Emulsifier concentration influenced droplet size and overall formulation stability. Formula III, with 6% total emulsifier, demonstrated the highest stability across all parameters, including the smallest droplet size and the highest acemannan content, indicating it as the most optimal formulation.
Submitted: 27-03-2025, Revised: 22-05-2025, Accepted: 28-05-2025, Published regularly: June 202
Kemampuan CSR disclosure sebagai kosmetik earnings management
Full text linkPurpose – This study aims to analyze the role of Corporate Social Responsibility (CSR) disclosure in moderating the effect of earnings management (EM) on firm market value.
Method – The researcher employed a panel data regression method with a moderating variable approach. The sample consists of consumer cyclical companies listed on the Indonesia Stock Exchange (IDX) during the years 2022 and 2023.
Findings – The results show that earnings management (EM) does not have a significant effect on firm market value. However, the level of CSR disclosure has a positive and significant impact on market value, indicating that investors respond positively to greater transparency in social and environmental reporting. Additionally, CSR disclosure is not proven to moderate the relationship between EM and firm market value.
Implications – These findings have important implications for corporate management, regulators such as the Financial Services Authority (OJK), and the Indonesia Stock Exchange in formulating policies that promote social accountability and limit earnings management practices.
Originality – The novelty of this study lies in the use of prior-year CSR data to capture the delayed effect of information on investor decision-making, as well as the application of a content analysis approach based on Global Reporting Initiative (GRI) items to enhance the validity of CSR disclosure measurement
Antara citra dan realita: Peran CSR terhadap return saham dalam bayang-bayang penghindaran pajak
No full textPurpose – This study aims to test and analyze the effect of corporate social responsibility on stock returns, as well as the role of tax avoidance as a moderating variable in health service and pharmaceutical sector companies listed on the IDX for the 2021-2023 period.
Methods – This study uses a quantitative approach with secondary data sources. Data analysis was conducted using Moderated Regression Analysis (MRA) to test the interaction relationship between CSR and tax avoidance on stock returns.
Findings - The results of this study indicate that CSR disclosure has a positive effect on stock returns. Meanwhile, tax avoidance does not moderate the effect of CSR disclosure on stock returns.
Implications - This study provides theoretical contributions to the development of signaling and legitimacy theory, as well as practical benefits for academics, companies, investors, and government in understanding the relationship between CSR, tax avoidance, and stock returns as a basis for decision making and policy making.
Originality - This study enriches the literature by presenting tax avoidance as a moderating variable in the relationship between CSR and stock returns, which has rarely been examined in previous studies
ANALISIS OPTIMASI STRUKTUR MODAL PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BEI PERIODE 2019-2023
Full text linkOptimal capital structure is one of the policies of a company, in which case if the company can optimize its capital structure will have a positive impact on the company's financial performance. Companies that can optimize their capital structure will have an impact on the value of the company, so that it will be an attraction for an investor in investing in the company. Therefore, capital structure is considered important for a company. This study aims to measure the optimal capital structure in Pharmaceutical Sub-Sector Companies Listed on the IDX in 2019 - 2023. The population in this study were Pharmaceutical Sub-Sector Companies Listed on the IDX, using purposive sampling method which finally obtained four companies as samples. This study uses data analysis methods in the form of Capital Structure Composition Ratio, Cost of Capital, Weighted Average Cost of Capital, Tobin's Q Ratio. The results in this study found that in 2021 PT Darya Varia Laboratoria Tbk (DVLA) and in 2019 PT Industri Jamu dan Farmasi Sido Muncul Tbk (SIDO) could maximize their capital structure. And in companies with the code KLBF and PEHA during the five years of observation have not been able to optimize their capital structure
ANALISIS PRICE DISCOVERY SAHAM ALIBABA DI NYSE DAN HKEX
Full text linkThis research analyzes the price discovery process of Alibaba shares traded on two major exchanges: the New York Stock Exchange (NYSE) with the ticker BABA and the Hong Kong Exchange (HKEX) with the ticker 9988. The methods used include the Vector Error Correction Model (VECM), Hasbrouck's Information Share (IS), and Impulse Response Function (IRF) to measure the relative contribution of each exchange in reflecting new information in stock prices. The results of the analysis show that the two exchanges have a strong long-term relationship, as indicated by the Johansen cointegration test. Based on the IS calculation, HKEX has a greater contribution to price discovery compared to NYSE, indicating that Alibaba's stock price reflects new information faster on HKEX. The IRF analysis shows that price shocks on one exchange have a significant impact on the other exchange in the short term, but the effect tends to diminish in the long term. These findings provide insight for investors in choosing a more efficient exchange for transactions and open up arbitrage opportunities based on the different roles of each exchange in price discovery
PENGARUH FIRM SIZE TERHADAP TAX AVOIDANCE DENGAN VARIABEL KINERJA KEUANGAN SEBAGAI VARIABEL KONTROL
Full text linkThis study examines the influence of firm size on tax avoidance, incorporating financial performance as a control variable through profitability indicators (Return on Assets and Return on Equity), liquidity (Current Ratio), and leverage (Debt to Equity Ratio). A quantitative research method was employed, utilizing purposive random sampling on 69 corporate taxpayers registered at the KPP Pratama Makassar Utara, specifically those located in the Makassar Industrial Area (KIMA), who had fulfilled their tax obligations during the 2021–2023 period. The findings indicate that firm size, profitability, and leverage have a significant impact on tax avoidance. In contrast, liquidity does not exhibit a significant effect on tax avoidance. Future research is recommended to expand alternative proxies for the variables employed in this study, such as total revenue for firm size, Net Profit Margin for profitability, Debt to Asset Ratio for leverage, and Cash Ratio for liquidity. Furthermore, future studies may consider broadening the research scope and exploring other industries to enhance the reliability of the findings
Analisis Politik Hukum Pertanahan Terhadap Perlindungan Data Sertifikat Elektronik
Full text linkTechnological advancements and digital breakthroughs have prompted the Ministry of Agrarian Affairs and Spatial Planning, in collaboration with the National Land Agency, to modernize land administration by implementing electronic land registration through digital certificates. In 2021, the introduction of Electronic Land Certificates (STE) began with the release of Regulation Number 1 of 2021 by the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency. This regulation was subsequently replaced and updated with Regulation Number 3 of 2023, focusing on the issuance of digital documents within land registration processes. Despite its benefits, this innovation has introduced new challenges, particularly in addressing the risks associated with cybercrime. One significant threat is the potential loss of an electronic certificate due to hacking. To address these concerns, both vertical and horizontal legal protection is necessary. The minister must ensure that comprehensive legal safeguards are in place, protecting against government interference as well as threats from individuals or other groups in relation to the security of electronic certificates. The research question raised in this paper is whether there is an adequate legal framework regulating the protection system of electronic certificate data stored in electronic vaults. The purpose of this paper is to analyze the political law of land administration regarding electronic certificates and to examine the legal protection of data stored in electronic vaults. This study concludes that the validity and security of electronic land certificates require comprehensive safeguards, including encryption mechanisms and the role of the National Cyber and Crypto Agency (BSSN), to prevent risks of digital loss or manipulation