Rumah E-Journal Citakonsultindo (CV. CITA UTILITAS UTAMA)
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Prevalence Of Stomatitis In Cats At The Animal Health Center (Puskeswan) Of Gorontalo City Period July - September 2024
No full textThe aim of this research is to measure the incidence rate (prevalence) of stomatitis cases in cats treated at the Gorontalo City Animal Health Center (Puskeswan). Stomatitis is inflammation of the oral cavity, gums and tongue accompanied by ulcers and necrosis. The samples examined were cats that had stomatitis and sought treatment at the Gorontalo City Health Center from July to September 2024. The examination method was to examine the patient's ambulator. The patient's ambulator is the first record when the patient is handled. Cat patients who come have an anemsa by asking the animal owner several questions, which are then recorded in the ambulator. After the patient's analysis is carried out, a physical examination is carried out by measuring body temperature, listening to the respiratory tract using a microscope, which aims to find out whether only the digestive system is affected or whether the respiratory system has been attacked. The mouth is then opened to determine the condition of the inside of the mouth. The parts observed include the upper lower lip, upper and lower tongue, right and left gums, the roof of the mouth and the patient's teeth. The prevalence of stomatitis in cats treated at the Gorontalo City Health Center was calculated by dividing the number of patients treated during July to September 2024 by one hundred percent. The data was then analyzed descriptively. The prevalence of Stomatitis in cats receiving treatment from July to September at the Gorontalo City Health Center was 35,35%
The Influence of Time Balance and Involvement Balance on Job Satisfaction among Employees of PLTU PT Bakti Nugraha Yuda Energy in Baturaja, OKU Regency
Full text linkPT Bakti Nugraha Yuda Energy is a steam power plant (PLTU) company located in Baturaja, OKU Regency. Time balance and involvement balance represent an individual's ability to fulfill professional commitments while managing family responsibilities and other non-work obligations. This study aims to analyze the influence of time balance and involvement balance on job satisfaction using multiple linear regression as the data processing method. The results indicate that, both simultaneously and partially, time balance and involvement balance significantly influence the job satisfaction of employees at PLTU PT Bakti Nugraha Yuda Energy.
 
The Impact of Increase in Value Added Tax and E-Commerce Transactions on Preference Expenditure Generation Z on the Shopee Platform
Full text linkThis research aims For to determine the impact of the increase in Value Added Tax (VAT) and e-commerce transactions on preference expenditure Generation Z on the e-commerce platform Shopee. In today’s digital era, Generation Z demonstrates high dependence on online shopping platforms, even in the midst of policy fiscal such as the increase in VAT. This study uses a quantitative approach with a survey method. Against 100 respondents Generation Z who actively use Shopee. The data analysis technique used was multiple linear regression. Through help device SPSS software version 25. Research results shows that the increase in VAT has an impact positive and significant to preference expenditure, which indicates that the increase taxes do not hinder Generation Z in allocating funds for consumption. In addition, e-commerce transactions also have a positive and significant impact to preference expenditure. Simultaneously, both variables together influence preferences expenditure Generation Z. These findings indicate that comfort, need, and proximity Generation Z with technology become factor main factor that is more dominant than the other factors additional costs such as tax. This research contributes to perpetrator businesses and governments in designing targeted digital marketing and tax strategies
Bridging External Store Stimuli And Internal Psychological Drives To Increase Impulse Buying In Modern Stores
Full text linkThis research aims to analyze the influence of product diversity on impulse buying behavior, with hedonic shopping motivation acting as a mediating variable within a modern retail environment. Amidst a significant shift in consumer behavior toward seeking experience and pleasure , this study addresses a research gap in the Southeast Asian market by examining how an extensive assortment of brands, sizes, and product qualities often exceeding 18,000 items captures consumer attention and triggers unplanned purchases. The methodology involves an empirical analysis of consumer responses to external store stimuli and internal psychological drives. Findings reveal that product diversity has a positive and significant effect on both impulse buying and hedonic shopping motivation. Furthermore, hedonic shopping motivation serves as a vital mediator, as the results indicate that a broad product range is most effective in driving impulse purchases when it successfully generates a pleasant emotional drive in the consumer. These results offer practical implications for retail managers, suggesting that to stabilize fluctuating transaction data and counter decreasing impulse buying frequency, they must focus on creating an emotionally stimulating shopping experience that enhances sensory satisfaction
Digital Transformation and Employee Performance: The Mediating Role of Organizational Commitment and the Moderating Role of Organizational Culture in the Indonesian Public Sector
Full text linkDigital transformation has become a strategic requirement for improving bureaucratic effectiveness, yet its success is strongly influenced by human and cultural factors. This study analyzes the effect of digital transformation on employee performance with organizational commitment as a mediator and organizational culture as a moderator at the Secretariat of the Regional House of Representatives (DPRD) of Pesisir Barat Regency, Indonesia. The study employs a quantitative explanatory survey of 68 employees and analyzes the data using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The analytical framework is grounded in the Resource-Based View (RBV) and Behavioral Perspective to explain the role of digital capabilities, employee attitudes, and organizational values. The results show that digital transformation has a positive and significant effect on employee performance, both directly and indirectly through organizational commitment. Meanwhile, organizational culture weakens the effect of digital transformation on performance. These findings extend the literature on digital transformation in the public sector by integrating mediation and moderation mechanisms within a single empirical model in a legislative institution context in Indonesia
Determinants of Going Concern Audit Opinions: Auditor Reputation Moderation in Indonesian Hospitality Sector
Full text linkThis study aims to empirically examine the influence of Debt Default, Company Growth, Solvency, and Audit Delay on the acceptance of the Going Concern audit opinion. It also evaluates the role of Auditor Reputation as a moderating variable in strengthening or weakening the relationship between the independent variables and the dependent variable. The population consists of all hotel, resort, and cruise ship companies listed on the Indonesia Stock Exchange during the 2019–2023 period, totaling 30 companies. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange, with sample selection conducted using the census sampling technique. Data analysis was carried out using Eviews software. The results indicate that Debt Default (X1), Company Growth (X2), and Solvency (X3) have a positive and significant effect on Going Concern Audit Opinion (Y). Meanwhile, Audit Delay (X4) has a negative but insignificant effect. Furthermore, Auditor Reputation (Z) significantly moderates the relationship between Solvency (X3) and Going Concern Audit Opinion (Y) with a weakening moderation effect, but does not significantly moderate the effects of Debt Default (X1), Company Growth (X2), and Audit Delay (X4)
Home Based Cake Business Development Strategy Using Model Canvas Among ULAMM Clients at PNM Tangerang
Full text linkThis study examines the implementation of the Business Model Canvas (BMC) in home-based cake businesses operated by ULaMM clients of PT Permodalan Nasional Madani (PNM) Tangerang Branch, as well as business development through SWOT analysis. The research adopts a descriptive qualitative approach and considers a specific time scope, focusing on business activities and strategic decision-making processes undertaken by home-based cake enterprises during 2024. Sampling was conducted using a purposive technique, involving informants directly related to the research objectives. A total of 12 informants were selected and analyzed to depict the Business Model Canvas of the enterprises. Data collection techniques included interviews, observations, and field notes. The application of the Business Model Canvas to home-based cake businesses of ULaMM clients at PNM Tangerang Branch indicates that the UMKM business models are structured and possess a solid foundation for continued development. Furthermore, the SWOT analysis integrated with the Business Model Canvas approach reveals that business development can be conducted more strategically through a comprehensive understanding of the strengths, weaknesses, opportunities, and threats faced by the UMKM actor
The Effect of Corporate Social Responsibility and Financial Performance on Stock Returns in the Palm Oil Industry Listed on the Indonesia Stock Exchange, 2018 to 2024
Full text linkThis study investigates effect of Corporate Social Responsibility disclosure and financial performance on stock returns of palm oil companies listed on the Indonesia Stock Exchange from 2018 to 2024. Financial performance is measured using Return on Equity and Current Ratio and Debt to Equity Ratio and Total Asset Turnover and Price to Earnings Ratio. The study applies a quantitative associative approach using secondary data obtained from firms’ annual and sustainability reports. Purposive sampling results in 22 firms and an unbalanced panel dataset. Panel data regression is employed using EViews 12. The results indicate Corporate Social Responsibility and financial performance variables do not significantly influence stock returns. However partial analysis shows that Corporate Social Responsibility disclosure has a positive and significant effect on stock returns. In contrast all financial performance indicators show no significant relationship with stock returns. These findings imply that within Indonesian palm oil sector investors respond to social responsibility disclosure more than traditional financial ratios when assessing return prospects
Risk, Focus of Loss and Minimum Income in Rainfed Lowland Rice Farming
Full text linkThis study aims to analyze the levels of production risk, cost risk, and revenue risk, as well as the tolerable risk of loss (focus of loss) and minimum income of rain-fed lowland rice farming in the Tanakeke Islands District, Takalar Regency. Primary data collection methods used direct interviews (questionnaires) and field observations. A sample of 82 farmers was selected for this study. Data analysis used descriptive analysis and the Coefficient of Variation (CV).
The results indicate that the highest risk of loss borne by rain-fed lowland rice farmers is cost risk, at 23.65 percent. Production risk, meanwhile, reached 13.74 percent and revenue risk, at 14.6 percent. Rain-fed lowland rice farming income is generated only in one planting season per year, averaging Rp 23,803,482.62 per hectare, with total farming costs of Rp 5,201,110.34 per hectare. The average household expenditure of rice farmers reaches Rp 16,423,225.61 per year. The minimum income earned by rain-fed rice farmers to continue farming and meet household needs is Rp 21,624,335.95 per year, with a tolerable or reasonable risk of loss accepted by rice farmers of Rp 2,179,146.67 per hectare. The focus of loss value or risk of loss that can be accepted by rice farmers is 9.15 percent, meaning that if the risk of loss occurs above this value, farmers will experience financial constraints in continuing farming and meeting their household needs
Bibliometric Analysis of the Utilization of Remote Sensing in Post-Disaster Environmental Recovery
No full textRemote sensing is a strategic technology in spatial data collection that plays an important role in supporting post-disaster mitigation through the provision of fast, accurate, and wide-ranging information without direct interaction with affected areas. As the frequency and impact of natural disasters increase, a comprehensive study is needed to understand the development of research related to the use of remote sensing in environmental damage assessment and post-disaster recovery processes. This study uses bibliometric mapping methods to analyze international scientific publications that discuss the use of remote sensing in environmental damage assessment and post-disaster recovery over a period of 15 years. Data were obtained from reputable international journal databases Scopus and Google Scholar which were analyzed using VOSviewer software to identify patterns of author collaboration, major journals, and keyword co-occurrence. This analysis aims to map the knowledge structure, research trends, and dominant topics in the field. The results of the study show a significant increase in publications related to remote sensing, with a dominant focus on the use of satellite imagery for disaster impact identification, mapping environmental damage, and monitoring long-term environmental changes