Universitas Maritim Raja Ali Haji Pusat Jurnal Ilmiah
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Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan dengan Kepemilikan Manajerial Sebagai Variabel Moderasi
This study aims to examine the effect of sustainability report disclosure, which includes economic, environmental, and social performance, on financial performance as proxied by Return on Assets (ROA) in companies listed on the LQ45 Index for the 2020-2023 period. The data used are secondary data obtained from financial reports and sustainability reports. The sampling technique employed is purposive sampling, with a final sample size of 88 for the 2020-2023 period. The data analysis method in this research is moderation regression analysis with panel data using Eviews 12. The results show that the disclosure of sustainability reports covering economic, environmental, and social performance has no significant partial effect on financial performance (ROA). Managerial ownership can moderate the influence of environmental performance disclosure on financial performance (ROA) but cannot moderate the influence of economic and social performance disclosure on financial performance (ROA). The implication of this research is that companies may consider increasing managerial ownership to encourage sustainable practices, as managers who are also owners of the company tend to have a direct interest in achieving positive financial performance.Penelitian ini bertujuan untuk menguji pengaruh pengungkapan sustainability report yang terdiri dari kinerja ekonomi, lingkungan, dan sosial terhadap kinerja keuangan yang diproksikan dengan Return on Assets (ROA) pada perusahaan yang terdaftar di Indeks LQ45 periode 2020-2023. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan dan laporan keberlanjutan. Teknik pengambilan sampel menggunakan purposive sampling, dengan jumlah sampel akhir sebanyak 88 selama periode 2020-2023. Metode analisis data dalam penelitian ini adalah analisis regresi moderasi dengan data panel menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa pengungkapan sustainability report yang mencakup kinerja ekonomi, lingkungan, dan sosial secara parsial tidak berpengaruh signifikan terhadap kinerja keuangan (ROA). Kepemilikan manajerial mampu memoderasi pengaruh pengungkapan kinerja lingkungan terhadap kinerja keuangan (ROA), tetapi tidak dapat memoderasi pengaruh pengungkapan kinerja ekonomi dan sosial terhadap kinerja keuangan (ROA). Implikasi dari penelitian ini perusahaan dapat mempertimbangkan meningkatkan tingkat kepemilikan manajerial untuk mendorong praktik-praktik keberlanjutan, karena manajemen yang juga merupakan pemilik perusahaan cenderung memiliki kepentingan langsung dalam pencapaian kinerja keuangan yang positif
AI: The South Kalimantan Provincial Government\u27s Perspective on Government Internal Audit
The effectiveness and efficiency of internal government monitoring could be greatly improved by the development of artificial intelligence (AI). Nonetheless, the adoption of AI is greatly impacted by human attitudes and intentions. Investigating the effects of the General Attitudes Toward AI Scale (GAAIS) on the Government Internal Audit (APIP) BPKP and Inspectorate\u27s Intention to Use (ITU) AI is the aim of this study. The government\u27s internal control system was surveyed using a quantitative methodology. Surveys evaluating GAAIS and ITU AI were used to gather data. To investigate the relationship between variables, data analysis was conducted using basic linear regression utilizing the (SPSS) software. Examining the general attitude of APIP toward the intention to utilize AI (GAAIS) is the innovative aspect of this study. The findings demonstrated that GAAIS significantly and favorably impacted AI ITU. This suggests that the apparatus\u27s intention to use AI increases with its good attitude toward it. Perceived utility and usability are the main determinants of ITU, although fear of AI serves as a barrier that can be overcome with socialization and training.
Weather Forecast for Bandar Lampung City Using Random Forest and C4.5
Weather forecasts are important information for various agencies and the wider community. Weather forecasts are usually used to benefit various sectors such as transportation, tourism, plantations and others. This study aims to create a new model regarding weather forecasting using the random forest and C4.5 algorithms using the WEKA application. The dataset uses data from the Panjang Maritime Meteorological Station with 365 days of data and six attributes: rain intensity, average temperature, humidity, rainfall, sunshine duration and average wind speed. The results obtained from this study between the random forest algorithm and C4.5, namely cross-validation trials fold 5, 10 and 15 random forests, have better results than C4.5 by using the MAE and RMSE evaluation values, then in testing with a percentage split 25% on the evaluation of the MAE value is better at C4.5. Still, the random forest has better results for all experiments evaluating the RMSE value and two evaluations of the MAE value
Implementation of the Biophilic Design Concept to Co-working Space in Bandar Lampung
The current industrial revolution 4.0 has a major impact on the Indonesian economy, one of which is the emergence of startup business models. The current millennial generation is required to be able to innovate, collaborate and create new discoveries. The need for co-working space is important because it can accommodate these activities with its flexible and collaborative nature. Working indoors continuously for long periods of time can cause nature deficit disorders or reduce human well-being and can cause stress due to lack of interaction with nature. Biophilic design is a solution to reduce stress levels in workers because it has a positive impact on health. The basic concept of biophilic is to connect humans and nature in architecture. This study used descriptive qualitative method. Data collection and data analysis techniques include observation, documentation and literature study through scientific references. The design of the co-working space in Bandar Lampung aims to provide a new space for the young generation to be creative, collaborate and create new discoveries supported by a biophilic approach to reduce user stress levels and support the creative process of innovation. The basic concept of biophilic is applied well in buildings by implementing 14 biophilic design patterns
Pendampingan literasi membaca anak usia dini melalui pusat ruang inspirasi belajar aktif di Desa Cikalong Kabupaten Bandung Barat
Rendahnya budaya membaca salah satunya disebabkan oleh minimnya stimulasi atau pembiasaan membaca pada usia dini, penggunaan gadget dengan waktu yang berlebihan juga menjadi perhatian paling serius. Pengabdian kepada masyarakat ini bertujuan untuk mendampingi anak usia dini dalam membaca sebagai bagian dari penguatan literasi membaca, peserta pendampingan terdiri dari siswa dan siswi SPS Miftahul Huda. Metode dalam pengabdian kepada masyarakat ini berbentuk pendampingan membaca dan penyediaan bahan bacaan yang menarik bagi anak serta menggunakan stimulasi dan media yang tepat sehingga muncul keinginan anak untuk membaca. Adapun tahapan pengumpulan data dalam kegiatan pengabdian ini terdiri dari tahap observasi dan perencanaan, tahap pelaksanaan pendampingan literasi membaca dan tahap evaluasi serta refleksi. Hasil dari kegiatan pengabdian kepada masyarakat dengan pendampingan membaca ini menunjukkan kemajuan yang signifikan diantaranya: Dengan menggunakan media kartu huruf, kartu angka bergambar anak dengan mudah mengenali bentuk huruf melalui pengulangan dan visualisasi, gambar pada kartu membantu anak mengaitkan huruf dengan benda nyata, serta membuat pembelajaran menjadi lebih bermakna. PKM ini diharapkan dapat menjadi model untuk pengembangan literasi anak usia dini di berbagai komunitas dan lingkungan pendidikan
Research Skills of Prospective Biology Teacher: An Analysis for Development Needs
College graduates, including prospective biology teachers, should possess excellent research skills. This competency has become an objective profile for graduates of Biology education department, however it has not been adequately developed during the lecture process. This study was conducted to determine the extent to which research skills have been mastered by prospective biology teacher in learning at universities and to determine the need for developing research skills. Research skills are defined as skills using information literacy and basic biology laboratory skills related to research. This study employed a descriptive approach, involving document review and survey. An analysis of curriculum documents and lesson plans was carried out to explore lecture designs that prepare students\u27 research skills. A total of 25 graduates were involved in a perception survey of how important research skills are for them in the workplaces. 27 final year students were also involved in providing self-assessments about their ability to master information literacy and basic biology laboratory skills. Data was analyzed qualitatively and quantitatively. The study resulted that the researcher profile is one of the targets for graduates of biology education study programs but has not been supported by course designs. Research skills are needed by graduates in the workplaces and are very relevant to support their careers. Information literacy and basic biology lab skills have not been fully mastered by final year students. There is an urgency to equip students with more adequate skills so that students are better able to carry out research, including completing their studies
DPPH, IC50, Phytochemical, Red S Antioxidant Activity of Red Seaweed (Eucheuma cottonii) from Tanjungpinang Seawaters Kepulauan Riau
Indonesia memiliki potensi sumber daya kelautan yang melimpah, termasuk keberadaan rumput laut yang tersebar di berbagai wilayah pesisir. Salah satu daerah dengan potensi besar adalah Tanjungpinang. Di sepanjang garis pantai, ditemukan berbagai jenis rumput laut, termasuk Eucheuma cottonii, yang dikenal sebagai rumput laut merah dengan nilai ekonomis dan ekologis tinggi. Penelitian ini bertujuan untuk mengeksplorasi dan menentukan perlakuan ekstrak rumput laut E. cottonii terbaik berdasarkan parameter rendemen dan aktivitas antioksidan. Sampel diekstraksi menggunakan tiga jenis pelarut dengan polaritas berbeda, yaitu etanol, etil asetat, dan n-heksana dengan rasio masing-masing sampel dan pelarut 1:3 (b/v). Parameter yang dianalisis meliputi rendemen, fitokimia, dan aktivitas antioksidan metode DPPH. Hasil penelitian menunjukkan rendemen serbuk E. cottonii sebesar 10,34±0,01%. Rendemen ekstrak rumput laut E. cottonii yang dihasilkan untuk pelarut etanol sebesar 4%, n-heksana sebesar 0,40%, dan etil asetat sebesar 0,60%. Ekstrak E. cottoni dengan pelarut etanol terdeteksi secara kualitatif mengandung senyawa alkaloid, flavonoid, fenol, dan saponin. Ekstrak etil asetat terdeteksi mengandung senyawa alkaloid, fenol, dan flavonoid. Ekstrak n-heksana terdeteksi mengandung senyawa alkaloid, flavonoid, dan saponin. Ekstrak etanol memiliki aktivitas antioksidan paling kuat dengan nilai IC50 sebesar 86,79 ppm, diikuti oleh n-heksana sebesar 100,76 ppm dan etil asetat sebesar 114,57 ppm. Penelitian ini mengindikasikan potensi E. cottonii sebagai sumber bahan alami antioksidan.Indonesia memiliki potensi sumber daya kelautan yang melimpah, termasuk keberadaan rumput laut yang tersebar di berbagai wilayah pesisir. Salah satu daerah dengan potensi besar adalah Tanjungpinang. Di sepanjang garis pantai, ditemukan berbagai jenis rumput laut, termasuk Eucheuma cottonii, yang dikenal sebagai rumput laut merah dengan nilai ekonomis dan ekologis tinggi. Penelitian ini bertujuan untuk mengeksplorasi dan menentukan perlakuan ekstrak rumput laut E. cottonii terbaik berdasarkan parameter rendemen dan aktivitas antioksidan. Sampel diekstraksi menggunakan tiga jenis pelarut dengan polaritas berbeda, yaitu etanol, etil asetat, dan n-heksana dengan rasio masing- masing sampel dan pelarut 1:3 (b/v). Parameter yang dianalisis meliputi rendemen, fitokimia, dan aktivitas antioksidan metode DPPH. Hasil penelitian menunjukkan rendemen serbuk E. cottonii sebesar 10,34±0,01%. Rendemen ekstrak rumput laut E. cottonii yang dihasilkan untuk pelarut etanol sebesar 4%, n-heksana sebesar 0,40%, dan etil asetat sebesar 0,60%. Ekstrak E. cottoni dengan pelarut etanol terdeteksi secara kualitatif mengandung senyawa alkaloid, flavonoid, fenol, dan saponin. Ekstrak etil asetat terdeteksi mengandung senyawa alkaloid, fenol, dan flavonoid. Ekstrak n-heksana terdeteksi mengandung senyawa alkaloid, flavonoid, dan saponin. Ekstrak etanol memiliki aktivitas antioksidan paling kuat dengan nilai IC50 sebesar 86,79 ppm, diikuti oleh n-heksana sebesar 100,76 ppm dan etil asetat sebesar 114,57 ppm. Penelitian ini mengindikasikan potensi E. cottonii sebagai sumber bahan alami antioksidan
The Extend of Differentiated Instruction Implementation in Junior High School’s English Subject
The implementation of the Merdeka Curriculum in Indonesia has brought about significant changes in the educational landscape, particularly through the introduction of Differentiated Instruction. This qualitative descriptive research aimed to analyse the implementation of Differentiated Instruction in the English subject at SMP Islam De Green Camp Tanjungpinang, a Sekolah Penggerak for the Merdeka Curriculum. The study focused on exploring English teachers\u27 perceptions of Differentiated Instruction, their understanding of its concept, and the extent to which it was being implemented in their classrooms. The findings revealed that while teachers generally had a positive perception of the Merdeka Curriculum and Differentiated Instruction, their practical implementation was still evolving. Although they understood the theoretical underpinnings of Differentiated Instruction, there were gaps in fully differentiating all four elements of instruction: content, process, product, and learning environment. This research contributes to the understanding of how Differentiated Instruction is being interpreted and applied in the context of the Merdeka Curriculum, highlighting both the progress made and the areas that require further development to fully realize the potential of Differentiated Instruction in enhancing student learning outcomes
FROM PLAYLIST TO PRONUNCIATION: EXPLORING STUDENTS’ VIEWS ON SPOTIFY IN LANGUAGE LEARNING
This study explores students’ perceptions of using the Spotify application as a tool to improve English pronunciation. Conducted at SMA Negeri 4 Tanjungpinang, the research involved 32 students who responded to a structured questionnaire. The aim was to understand how students engage with English songs on Spotify and how they perceive its effectiveness in supporting pronunciation learning. The results show that the majority of students held positive perceptions, viewing Spotify as a helpful resource for pronunciation improvement through repeated listening and exposure to native speaker models. A significant 78.13% of students reported using Spotify specifically to enhance pronunciation, with many focusing on suprasegmental features such as intonation (75%), stress (80.65%), and rhythm (77.42%). These elements are essential for achieving natural-sounding and intelligible English speech. However, only 41.94% of students reported noticeable improvement, indicating that passive listening may not be sufficient for pronunciation development. This suggests that while Spotify provides accessible and authentic input, it must be supported by structured strategies such as repetition, shadowing, and phonetic awareness activities. Furthermore, 59.38% of students expressed willingness to recommend using Spotify for pronunciation, showing moderate endorsement. Pop songs were identified as the most helpful genre due to their clear lyrics, repetitive patterns, and moderate tempo. These findings underscore the potential of music-based learning as a motivational and effective supplement to formal pronunciation instruction. To maximize results, educators are encouraged to integrate music platforms like Spotify into classroom activities that promote active listening and pronunciation practice
Bibliometric Study of Bureaucratic Culture, Leadership, and Educational Psychology in ASEAN (2010–2024)
This study offers a thorough bibliometric examination of scholarly articles concerning bureaucratic culture, leadership, and educational psychology in the ASEAN area from 2010 to 2024. The study examines the necessity for a comprehensive comprehension of the intellectual framework and knowledge architecture in various interrelated domains within the Southeast Asian educational milieu. This work employed a quantitative bibliometric methodology to systematically examine scientific output from several databases, including Web of Science Core Collection, Scopus, and Google Scholar. The methodology utilized performance analysis, scientific mapping, and visualization tools such as Three-Field Plot, Reference Publication Year Spectroscopy (RPYS), theme mapping, and keyword co-occurrence network analysis. The findings indicate notable trends in research development, demonstrating that the literature is predominantly shaped by Western theoretical frameworks, especially from the United States, with few contributions from ASEAN nations despite the regional emphasis. The study highlighted fundamental themes including organizational culture, human behavior, and psychological components, while emergent subjects such as wellness, empowerment, and organizational justice signify current research trajectories. The study illustrates a transition from individualistic methods to a more systemic and contextual comprehension of psychological dynamics inside educational organizations. These findings offer significant insights for researchers, policymakers, and educational practitioners in ASEAN nations, emphasizing opportunities for enhanced regional collaboration and the incorporation of local cultural perspectives into global academic discussions on educational leadership and organizational psychology