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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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Isolation and screening of halotolerant protease-producing bacteria from Lampung fermented shrimp paste
Protease are class of degradative enzymes that hydrolyze proteins, breaking its peptide bond, into smaller peptides and amino acids. Microbial proteases have gained increasing attention due to its productivity and utilization in various industries. Proteolytic bacteria derived from fermented shrimp paste from Lampung have great potential to meet this need. However, studies on these bacteria are still limited, so further research is needed to explore and optimally utilize their potential. This st...
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Insect diversity at vegetative maize phase (Zea mays L.) in caturharjo village
This study aims to analyse the diversity and dominance of insect species in maize fields in Caturharjo Village, Sleman District, Yogyakarta. The research was conducted from March to August 2025 on 1,000 m² of maize fields divided into three plots, each measuring 10 × 15 m. Light traps were installed in the centre of each plot, and insects were captured manually (direct capture) every three days. Species diversity was calculated using the Shannon-Wiener Index, dominance using the Simpson Index, a...
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Financial Management Practices Driving Sustainable Community Empowerment in Somongari Tourism Village
This study examines the strategic role of financial management in empowering the community of Somongari Tourism Village, Purworejo Regency, which serves as a model of Community-Based Tourism (CBT). Despite its rich natural and cultural assets, the village faces challenges in sustaining tourism growth due to fluctuating visitor numbers, limited services differentiation, and uneven income distribution. The research aims to evaluate how transparent and participatory financial practices can strength...
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System Dynamics-Based Industrial Modeling of Aluminium Processing in Indonesia
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 8
, No 2
(2026)
The Indonesian aluminum industry has great potential due to its abundant bauxite reserves, but downstream development to increase added value is still limited. This study uses a dynamic system model to simulate the development of Indonesia's aluminum industry, taking into account variables such as bauxite reserves, production capacity, demand, energy costs, raw material prices, and downstream development barriers. A scenario-based simulation method is applied to evaluate the impact of various po...
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Mechanical Performance of Recycled Plastic-Based Paving Blocks with Sand and Fly Ash Fillers
Qomaruddin, Mochammad
; Fakhriyan, Adi Noor
; Saputro, Yayan Adi
; Priastiwi, Yulita Arni
; Fatchur Roehman
; Nasyiin Faqih
; Arif Hidayat
; Akhmad Firdos Khoiril Khitam
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 8
, No 2
(2026)
The use of recycled plastic waste as a binder for paving blocks has been reported in a number of previous studies. However, most of these studies focus on feasibility and do not clearly explain how different plastic types behave mechanically over time. In this study, the compressive strength performance of paving blocks made from polypropylene (PP), polyethylene terephthalate (PET), and high-density polyethylene (HDPE) was experimentally compared using sand or fly ash as fillers. All mixtures we...
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Tingkat Kemampuan Motorik Siswa SDN Slerok 1,2,3, Dan 4 Kota Tegal Tahun 2025-2026
Sosio Dialektika : Jurnal Ilmu Sosial Humaniora
Vol 10
, No 2
(2026)
Tujuan dari penelitian ini adalah untuk mengetahui kemampuan motorik siswa putri kelas IV SDN Slerok 1-4 Kota Tegal . Metode yang digunakan penelitian kuantitatif jenis survei. Sample dalam penelitian ini adalah siswa putri kelas IV sebanyak 40 siswa dengan metode teknik purposive sampling. Instrumen tes yang digunakan berupa tes motor ability untuk yang meliputi tes lempar tangkap bola jarak 1 meter dengan tembok (koordinasi) dan tes lari cepat 30 meter (kecepatan). Teknik analisis data menggun...
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QUR’AN-INTEGRATED TEACHING MATERIALS FOR THE HUMAN REPRODUCTIVE SYSTEM: ENHANCING STUDENTS’ LEARNING AUTONOMY
Journal of Emerging Technology in Teaching and Learning
Vol 2
, No 1
(2026)
The rapid development of science and technology has provided both opportunities and challenges for adolescents. Increased access to digital information, including pornographic content, may influence students’ sexual behavior during puberty and potentially lead to risky behaviors that negatively affect reproductive health. This situation reflects a lack of self-regulation among students, which is a key aspect of the independence dimension in the Pancasila Student Profile. This study aimed to deve...
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Determinan Agresivitas Pajak Sub-sektor Konstruksi Bangunan, Properti, dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024
This study aims to analyze the determinants of tax aggressiveness in construction, property, and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. The sample consists of 80 companies with 220 observations, selected using purposive sampling based on criteria such as the availability of financial statements and the absence of losses during the research period. The variables include tax aggressiveness (ETR), profitability (ROA), leverage (DAR), board size, and fir...
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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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