E-Journal UMSIDA (Universitas Muhammadiyah Sidoarjo)
Not a member yet
1909 research outputs found
Sort by
Expected Credit Losses as a Key Driver of Profit Variability in Banks: Ekspektasi Kerugian Kredit sebagai Pendorong Utama Variabilitas Laba Bank
No full textGeneral Background: In the wake of adopting IFRS 9, commercial banks are required to apply a forward-looking approach in estimating credit losses, aiming to enhance financial transparency and risk management. Specific Background: Iraqi private commercial banks have faced significant challenges in adapting to this paradigm, particularly due to volatile economic conditions and operational inefficiencies. Knowledge Gap: Despite IFRS 9's relevance, limited empirical analysis exists on how expected credit losses (ECL) affect profitability in emerging markets like Iraq. Aims: This study investigates the impact of ECL on net profit among a sample of Iraqi private commercial banks between 2021 and 2023, focusing on compliance with IFRS 9 and its effect on financial performance. Results: The findings reveal that higher ECLs significantly reduce net profits, especially in banks with high default rates and inconsistent risk practices. Additionally, discrepancies in IFRS 9 compliance contributed to inaccuracies in loss estimations. Novelty: Unlike previous research, this study provides a detailed sector-specific empirical analysis linking regulatory standards to profitability outcomes in a high-risk economic environment. Implications: Strengthening compliance with IFRS 9, enhancing disclosure, and reforming regulatory provisions could mitigate the adverse effects of ECL on profit, thereby reinforcing financial stability in Iraq's banking sector.Highlights:
IFRS 9 impact – Adoption of IFRS 9 led to a forward-looking loss model, affecting how banks recognize credit losses and report profits.
Profit reduction – Higher expected credit losses correlate directly with decreased net profits, especially in banks with weak credit risk management.
Disclosure gaps – Variations in compliance and lack of transparency in financial disclosures hinder effective decision-making and risk evaluation
Keywords: Expected Credit Losses, IFRS 9, Net Profit, Private Banks, Credit Risk
 
Price, Product Quality, and Packaging in Yumsbite Purchase Decisions: Harga, Kualitas Produk, dan Kemasan dalam Keputusan Pembelian Yumsbite
No full textGeneral Background: The Indonesian snack food industry continues to grow, with consumer preferences increasingly shaped by product quality and experience. Specific Background: In micro and small enterprises (MSMEs) like Yumsbite Donuts, purchasing decisions are often influenced by price, packaging, and perceived product value. Knowledge Gap: While many studies analyze these variables quantitatively, there is limited literature mapping that visualizes trends, author networks, and research clusters in this field. Aims: This study aims to systematically analyze the influence of price, product quality, and packaging on purchase decisions through a bibliometric approach using VOSviewer. Results: Analysis of 30 selected articles reveals three main research clusters, with product quality and packaging emerging as dominant themes, while price is comparatively less discussed. Novelty: Unlike previous regression-based studies, this research maps the intellectual structure and thematic evolution of the literature, uncovering underexplored areas such as visual branding and consumer perception. Implications: The findings suggest that MSMEs should prioritize product quality and packaging strategies over pricing tactics to enhance consumer purchase decisions, offering a practical reference for marketing development and a foundation for future research directions.Highlight :
Product quality and packaging are the most dominant factors influencing purchase decisions.
Price is less emphasized in literature compared to quality and packaging.
Bibliometric analysis helps identify research clusters and practical strategies for MSMEs.
Keywords : Price, Product Quality, Packaging, Purchase Decisions, Snack MSMEs
 
Optimizing Waste Management Through Multilevel Community Participation
No full textGeneral Background: Waste management is a growing urban challenge, particularly in areas experiencing continuous population growth. Specific Background: Sungailiat City faces escalating waste-related issues exacerbated by limited community engagement. Knowledge Gap: Although government programs rely heavily on public participation, there is limited understanding of how effectively communities engage across the different stages of waste policy implementation. Aims: This study aims to analyze the current state of waste management in Sungailiat City and assess the level of community participation in implementing relevant policies. Results: Using a qualitative descriptive approach, the research identifies four levels of participation—decision-making, program implementation, utilization of results, and evaluation—occurring inconsistently across Bangka Regency. Novelty: The study reveals the fragmented and unsystematic nature of participation, evaluated using Cohen and Uphoff’s framework, highlighting a lack of integration across stages. Implications: To promote sustainable waste management, it is essential to institutionalize participatory mechanisms throughout policy cycles, enhance public awareness, and provide robust institutional support through improved infrastructure and regulatory frameworks that foster inclusive community involvement.
Highlights:
Community participation is crucial for effective waste policy execution.
Engagement remains fragmented across different policy stages.
Strong institutional support enhances sustainable waste solutions.
Keywords: Waste Management, Community Participation, Policy Implementation, Sustainable Development, Sungailiat City
 
Comparison of Independent and Principal Component Analysis in Bighorn Basin Imagery
No full textGeneral Background: Dimensionality reduction is a critical technique in image processing, especially for multispectral satellite imagery where data redundancy and computational complexity are prevalent challenges. Specific Background: Principal Component Analysis (PCA) and Independent Component Analysis (ICA) are two widely adopted methods for reducing dimensionality while preserving essential image information. Knowledge Gap: Despite their extensive usage, comparative assessments of their performance in multispectral image reconstruction, particularly in geospatial contexts, remain limited. Aims: This study aims to evaluate and compare the effectiveness of PCA and ICA in processing Landsat multispectral images of the Bighorn Basin by assessing image reconstruction fidelity. Results: The findings reveal that PCA outperforms ICA in reconstruction quality, achieving higher Peak Signal-to-Noise Ratio (PSNR) values (up to 27.78 dB) and lower Root Mean Square Error (RMSE), whereas ICA, though proficient in extracting statistically independent features, demonstrated lower fidelity (PSNR = 17.63 dB). Novelty: The work offers a rigorous, side-by-side quantitative analysis of PCA and ICA applied to real-world satellite data, highlighting variance behavior and reconstruction trade-offs. Implications: These insights inform the selection of dimensionality reduction techniques in remote sensing tasks—PCA for optimal reconstruction and noise elimination, and ICA for feature extraction based on statistical independence.Highlights:
PCA provides superior image reconstruction accuracy with higher PSNR and lower RMSE.
ICA excels in isolating statistically independent features for advanced analysis.
PCA components show faster variance decay, making them efficient for compression.
Keywords: Dimensionality Reduction, Satellite Imagery, Principal Component Analysis, Independent Component Analysis, Image Reconstructio
Technology Adoption and User Satisfaction in Industrial Information Systems: Adopsi Teknologi dan Kepuasan Pengguna dalam Sistem Informasi Industri
No full textGeneral background: The acceleration of digital transformation in Indonesia’s industrial sector requires effective information systems to support governance, data integration, and decision-making. Specific background: The National Industrial Information System (SIINas) was developed to meet these needs; however, its utilization in East Java remains suboptimal due to limited understanding, low awareness, and uneven adoption among industrial companies. Knowledge gap: Existing studies on technology adoption using the Technology-Organization-Environment (TOE) framework rarely examine SIINas, particularly regarding how adoption influences user satisfaction at the regional level. Aims: This study analyzes how technological, organizational, and environmental factors affect SIINas adoption and how adoption subsequently impacts user satisfaction. Results: Using a quantitative approach with PLS-SEM and 76 respondents, findings show that all three TOE dimensions significantly influence technology adoption, with environmental factors having the strongest effect. Adoption also demonstrates a strong, significant impact on user satisfaction. Novelty: This study provides the first integrated TOE–user satisfaction evaluation of SIINas at the provincial level. Implications: The results highlight the need for stronger environmental support, organizational readiness, and technological capability to enhance SIINas adoption and improve user experience within the industrial sector.
Highlights:
Identifies key technological, organizational, and environmental drivers of SIINas adoption.
Demonstrates strong influence of adoption on user satisfaction.
Provides the first regional TOE-based evaluation of SIINas in East Java.
Keywords: SIINas, Technology Adoption, TOE Framework, User Satisfaction, Industrial Information System
Towards Strategic and Digital Reform in Uzbekistan’s Real Estate Management: Menuju Reformasi Strategis dan Digital dalam Manajemen Real Estat Uzbekistan
No full textGeneral background: Real estate management is a cornerstone for sustainable economic development, particularly in transition economies like Uzbekistan undergoing reform and privatization. Specific background: Despite notable efforts toward digital transformation and structural reform, inefficiencies persist due to underutilized assets, fragmented information systems, and weak strategic planning. Knowledge gap: Existing studies emphasize legal, financial, or valuation models without integrating socio-economic metrics, digital governance, or public-private partnership (PPP) frameworks tailored to transitional economies. Aims: This study aims to develop an integrated methodology for improving the efficiency of real estate object management by combining empirical national data with global best practices. Results: Empirical analysis from 2018–2024 reveals significant improvements in digitalization and investment attraction; however, high vacancy rates and systemic inefficiencies remain. A forecast model predicts investment attraction will exceed 70% by 2030 if reforms persist. Novelty: The research introduces a multi-dimensional approach that incorporates correlational analysis, strategic planning, and PPP mechanisms, aligned with frameworks from the IMF and World Bank. Implications: Findings advocate for a systemic, digital, and socially-oriented management model that enhances fiscal stability, optimizes asset use, and aligns real estate governance with national development priorities.Highlights:
Digital transformation is essential for improving real estate management through information systems and strategic planning.
High vacancy and poor utilization still persist—about 31% of properties remain unused as of 2024 despite reforms.
Investment attraction is rising, projected to reach 70.2% by 2030, driven by digital systems and public-private partnerships.
Keywords: Real Estate, Management Efficiency, Digitalization, Investment, Public-Private Partnership
 
Economic Mechanisms of Managing the Seasonality of Tourist Flow in Uzbekistan: Mekanisme Ekonomi Dalam Mengelola Arus Wisatawan Musiman Di Uzbekistan
No full text
General Background: Tourism is a critical sector for economic diversification and regional development, particularly in emerging economies like Uzbekistan. Specific Background: However, the sector is severely affected by tourist flow seasonality, leading to underutilized infrastructure, unstable employment, and reduced investment efficiency. Knowledge Gap: Despite global literature on seasonality management, existing models are predominantly designed for developed or coastal nations and do not adequately address the unique climatic and institutional conditions of inland developing countries. Aims: This study aims to analyze the economic mechanisms for managing tourist seasonality in Uzbekistan, adapting international models to local contexts. Results: The research identifies a high seasonality index driven by climate, vacation calendars, and limited off-season offerings. Empirical findings show that tourist arrivals peak in spring and autumn and drop significantly in summer and winter, resulting in labor and infrastructure inefficiencies. Novelty: The study introduces a multidimensional framework combining statistical modeling, economic impact analysis, and tailored policy interventions—emphasizing family tourism, winter resorts, and digital marketing—as context-specific strategies. Implications: The proposed mechanisms provide actionable insights for policymakers and investors to stabilize year-round tourism, foster sustainable regional development, and mitigate socio-economic imbalances in Uzbekistan’s tourism industry.
Highlights:
High Seasonality Impact: Tourist flow in Uzbekistan fluctuates dramatically between seasons—up to 5.7 million in peak vs. 1.3 million in off-peak months—causing economic imbalance and inefficient infrastructure use.
Mitigation Strategies Proposed: The paper recommends diversifying tourism (e.g., winter, eco, medical), offering tax incentives, enhancing digital marketing, and organizing off-season events to stabilize tourist flow year-round.
Policy and Data Gaps: Emphasizes the need for better tourism data, regional planning, and integrated governance mechanisms to manage seasonal challenges effectively.
Keywords: Tourism, Seasonality, Uzbekistan, Economic Mechanisms, Diversification
 
Graded Dietary Turmeric Levels Improve Growth and Carcass Yield in Broilers : Tingkat Kurkuma dalam Pakan yang Diatur Meningkatkan Pertumbuhan dan Hasil Daging pada Ayam Pedaging
No full textGeneral Background: The rising concerns over antibiotic resistance and food safety have prompted a global move toward natural alternatives in poultry nutrition. Specific Background: Turmeric (Curcuma longa), known for its antimicrobial, antioxidant, and anti-inflammatory properties, is one such promising phytogenic feed additive. Knowledge Gap: While turmeric's bioactivity is well-documented, the optimal dietary levels for maximizing broiler performance and carcass yield remain uncertain. Aims: This study aimed to evaluate the effects of graded dietary turmeric powder (1.5, 3.0, 6.0, and 9.0 g/kg feed) on growth performance, feed efficiency, and dressing percentage in broiler chickens. Results: Turmeric supplementation significantly improved body weight gain, feed intake, and carcass yield (p ≤ 0.05). The 3.0 g/kg group showed the best feed conversion ratio, while the 9.0 g/kg group achieved the highest weight gain and dressing percentage. Novelty: This study demonstrates a dose-dependent relationship between turmeric levels and broiler productivity, identifying both the threshold for maximum efficiency and the potential drawbacks of excessive supplementation. Implications: Turmeric powder at moderate inclusion levels offers a viable natural growth promoter alternative to antibiotics, contributing to sustainable poultry production and public health safety.Highlight :
The addition of turmeric increases body weight and carcass percentage in broilers.
A dose of 3 g/kg produces the best feed efficiency (lowest FCR).
Turmeric can be a natural alternative to antibiotics in poultry feed.
Keywords : Turmeric Powder, Broiler Chickens, Growth Performance, Feed Conversion Ratio, Dressing Percentag
Optimized Tapping Frequency and Ethrel Dosage for Latex Production: Frekuensi Pemanenan dan Dosis Ethrel yang Dioptimalkan untuk Produksi Lateks
No full textGeneral Background: Rubber productivity in Indonesia remains low due to suboptimal cultivation practices, including the improper use of stimulants, which can harm plant health. Specific Background: One strategy to increase yield is the application of low tapping frequency combined with Ethrel 10 PA stimulant, which can prolong latex flow and enhance cell metabolism; however, its effectiveness depends on clone type and plant physiological condition. Knowledge Gap: Limited knowledge exists on the optimal combination of tapping frequency and stimulant dosage to sustain productivity without compromising plant health, particularly for PB 260 and GT 1 clones. Aims: To determine the optimal tapping frequency and stimulant dosage for these clones. Results: Field trials revealed that a d/3 tapping frequency yielded the highest latex output, while a dosage of 2 g/tree produced the maximum yield; however, there was no significant interaction between the two factors. High tapping frequency, though productive, risks reducing plant health. Novelty: This study recommends tapping every four days combined with a 1 g/tree Ethrel dosage to balance productivity and plant health. Implications: These findings provide practical guidance for sustainable rubber cultivation, maximizing yield while preserving the productive lifespan of trees.
Highlights:
Optimal combination of tapping interval and stimulant dosage.
Balances high yield with plant health preservation.
Practical recommendation for sustainable rubber farming.
Keywords: Rubber Productivity, Tapping Frequency, Ethrel 10 PA, Latex Yield, Sustainable Cultivatio
Improving Fraction Learning Using Course Review Horay and Puzzle Media: Meningkatkan Pembelajaran Pecahan Menggunakan Ulasan Kursus Horay dan Media Puzzle
No full textGeneral Background: Mathematics education is vital for developing students' critical and analytical thinking skills. Specific Background: However, traditional lecture-based instruction and lack of engaging media have resulted in low participation and poor learning outcomes, especially in topics like fractions. Knowledge Gap: Prior studies have evaluated the Course Review Horay model and concrete media separately, but few have investigated their integrated use in elementary settings. Aims: This study aimed to improve the learning process and outcomes of fourth-grade students on fractions through the integration of the Course Review Horay model with fraction puzzle media. Results: Conducted as a Classroom Action Research in two cycles with 16 students, the intervention led to a significant increase in active participation (from 12.5% to 62.5% categorized as “Very Good”) and mastery learning (from 60% to 81.25%), supported by a statistically significant t-test result (p = 0.032 < 0.05). Novelty: The combination of a collaborative, gamified model with tactile media offers a novel and engaging method for teaching abstract concepts. Implications: This integrated approach supports 21st-century learning goals and is a practical strategy for enhancing both engagement and achievement in primary mathematics education.Highlight :
Model Course Review Horay's fraction puzzle helps increase student engagement and learning outcomes.
Student engagement in the “Very Good” category rose from 0% to 62.5%.
The average student score increased from 70.94 to 75.63 with a completion rate of 81.25%.
Keywords : Student Engagement, Learning Outcomes, Mathematics Education, Course Review Horay Model, Fraction Puzzle Medi