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GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE, AND FIRM VALUE: EVIDENCE IN INDONESIA
Jurnal Akuntansi, Keuangan dan Auditing
Vol 6
, No 2
(2026)
This study aims to see the influence of good corporate governance and financial performance on the value of companies in Indonesia. Good Corporate governance uses variable institutional ownership and subsequent managerial ownership for financial performance using profitability. This study uses a population, namely all property and real estate sector companies listed on the Indonesia Stock Exchange, with a research period of 3 years, namely 2019 – 2021. The sample selection method used is the pur...
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A Vegetation analysis of terestrial fern in kemuning tea garden in ngargoyoso village, Indonesia
Kemuning Tea Garden in Ngargoyoso Village is a beautiful area with many tourist destinations. Therefore, in addition to the activities of local people as tea farmers, many outsiders come as tourists. This area has abiotic factors that are suitable for the growth of various types of plants, one of which is ferns, especially terrestrial ferns. This study aims to determine the composition of terrestrial fern vegetation in the kemuning tea garden area. The method used was purposive sampling method,...
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Diversity of plankton species in different ecosystems on Beras Basah Island, Bontang, East Kalimantan
Imam Fadila, Muhammad
; Anjasmara, Aang Setyawan
; Rizal, Daisy Rahma
; Rusdi, Rismawaty
; Reynalta, Ricko
Beras Basah Island, located in the coastal waters of Bontang City, East Kalimantan, is a marine conservation area characterized by diverse coastal ecosystems, including marine waters, coral reefs, and seagrass beds. These ecosystems support various aquatic organisms, including plankton communities that play a key role in marine food webs. This study aimed to examine the composition, abundance, and diversity of plankton across three different ecosystems around Beras Basah Island. Sampling was con...
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Exploring the Satisfaction–Revenue Nexus: A Mixed-Methods Analysis of RevPAR Performance in Southeast Asian Three-Star Hotels
This research aims to explore the satisfaction–revenue nexus by examining the effect of tourist satisfaction on Revenue Per Available Room (RevPAR) performance in three-star hotels across Southeast Asia. Grounded in Expectation–Confirmation Theory and the Service-Profit Chain framework, the study conceptualizes tourist satisfaction as a strategic intangible asset that contributes to financial performance through both direct and indirect mechanisms. A mixed-methods sequential explanatory design w...
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Optimization of Coconut Fiber and Styrofoam Composition in Concrete to Improve Strength and Sound Absorption
Purwanto
; Firmawan, Ferry
; Ahmad, Fahrudin
; Purwanti, Hani
; Husna, Aimmatul
; Darus, Nadirah
; Haron, Zaiton
; Yahya, Khairulzan
This study aimed to evaluate the effect of coconut husk and Expanded Polystyrene (EPS) composition on the mechanical and acoustic properties of lightweight concrete. The research was conducted experimentally using a two-way factorial design with coconut husk variations of 0%, 0.5%, 1%, 1.5%, and 2% of cement weight and EPS variations of 0%, 10%, 20%, and 30% of coarse aggregate volume. A total of 20 mix variations (5 coir levels × 4 EPS levels) were prepared with three replications for each test...
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Analysis for Non-covalent Bonds in Protein Structures Using the DV-Xα Method
Halogen atoms are increasingly recognized for their ability to form non-covalent halogen bonds in protein–ligand complexesy. To systematically evaluate these interactions, we employed the DV-Xα method to calculate bond overlap populations (BOPs) in protein structures containing halogenated ligands. Using the Protein Data Bank, we identified thousands of entries with fluorine, chlorine, bromine, or iodine atoms. Structural coordinates were extracted around the chlorine atoms of the ligand and sub...
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Pengaruh Leverage, Profitabilitas, Sales Growth, terhadap Tax Avoidance: Moderasi Ukuran Perusahaan
Tax is a major source of government revenue; however, tax avoidance remains a significant issue, particularly in the property and real estate sector, which is characterized by high growth and complex financial structures. This study examines the effects of leverage, profitability, and sales growth on tax avoidance, with firm size as a moderating variable. The study employs a quantitative approach, using secondary data from the annual financial statements of property and real estate companies lis...
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Pengaruh Profitabilitas, Likuiditas, Leverage, dan Pertumbuhan Aset terhadap Kebijakan Dividen
The objective of this study is to examine the effects of profitability, liquidity, leverage, and asset growth on dividend policy among food and beverage companies listed on the IDX during 2020-2023. The dependent variable in this study is dividend policy, specifically the proxy dividend payout ratio (DPR). The independent variables, including profitability as measured by return on equity (ROE), liquidity as measured by the current ratio (CR), leverage as measured by the debt-to-equity ratio (DER...
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Development of a Lightweight CNN Architecture for Multiclass Brain Tumor Detection Based on RGB Images
Telematika
Vol 19
, No 1
(2026)
Convolutional Neural Networks (CNNs) have become the backbone of various computer vision applications, including medical diagnosis and disease detection. In the context of brain tumor detection, CNNs have demonstrated their capacity to interpret the subtle complexities present in brain images, distinguish between various tumor categories, and provide essential information that can inform clinical decision-making and personalized treatment planning.This study aims to develop a lightweight Convolu...
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Workshop Pembuatan Urea Molasses Block (UMB) untuk Meningkatkan Produktivitas Ternak di Kecamatan Windusari, Kabupaten Magelang
Pradita, Linda Eka
; Manggala Wijaya, Ahmad Rino
; Oktaviana, Tiara
; Hasna Aribah, Nisrina Zaidatun
; Intan Meilisa, Maulidya
; Salman Fata, Muhammad
; Aulia, Fara
; Yuliana, Tri Wahyu
; Arifina Qulba, Shefie
; Rahayu Pramesti, Yuliani
; Luthfie Freessylia, Brilliant
; Khaidar Ali, Wildan
; Oktaviana, Tiara
Pakan adalah faktor penting dalam sektor peternakan. Bidang peternakan menjadi fokus pengembangan di Kelurahan Bandarsedayu yang terletak di Kabupaten Magelang. Kondisi geografi sesuai dengan adaptasi hewan dan sumber pakan berupa rumput yang cukup berlimpah. Namun, tidak semua rumput dapat memenuhi kebutuhan mineral ternak karena beberapa faktor. Teknologi pakan tambahan seperti Urea Molase Blok yang memiliki kandungan mineral tinggi. Tujuan dari pengabdian ini adalah untuk mengedukasi masyarak...
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