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Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) dan Inflasi Terhadap Volume Penjualan Studi Kasus pada PT Astra International Tbk Tahun 2022 - 2024
DHARMA EKONOMI
Vol 33
, No 1
(2026)
This study aims to analyze the impact of the increase in Value Added Tax (VAT) and inflation on the sales revenue of PT Astra International Tbk during the 2022–2024 period. The research employs a quantitative approach using multiple regression analysis to examine the relationship between VAT, inflation, and sales revenue. Secondary data were obtained from the company’s financial statements, inflation data from Statistics Indonesia (BPS), and VAT rate information from the Directorate General of T...
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Exploring Relationship Of Architecture, Digital Place Making, And Time: A Systematic Review
SARGA: Journal of Architecture and Urbanism
Vol 20
, No 1
(2026)
This study investigates the relationship between architecture, digital placemaking, and time, addressing theoretical gaps and their relation. While digital placemaking has seen significant advancements, its integration with architecture and temporal dynamics remains insufficiently explored. To bridge this gap, the research conducts a systematic literature review (SLR) of 448 articles published between 2014 and 2024, with 23 selected for in-depth analysis. Using qualitative content analysis, the...
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Integrated 1D-2D Resistivity Inversion for Mapping Seawater Intrusion in a Coastal Aquifer: Kenjeran-Surabaya, Indonesia Case Study
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 8
, No 1
(2026)
This study investigates the extent of intrusion in the Kenjeran coastal aquifer, Surabaya, Indonesia, through an integrated geophysical approach. Four one-dimensional Vertical Electrical Sounding (VES) surveys and two two-dimensional Electrical Resistivity Tomography (ERT) transects were conducted using Schlumberger and Wenner–Schlumberger configurations to obtain both depth-specific and laterally continuous resistivity data. The 1D VES results detected low-resistivity layers (<1.0 Ω·m) at de...
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Optimization of Off-Grid Solar Lighting Systems Using OEMOF Integrated with IoT Field Data — Case Study: Bukit Kunci, Indonesia
Herraprastanti, Eva Hertnacahyani
; Kiono, Berkah Fajar Tamtomo
; Haryanto, Ismoyo
; Muchammad, Muchammad
; Korai, Muhammad Safar
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 8
, No 1
(2026)
The growing need for efficient night lighting in natural tourist destinations highlights the importance of reliable and sustainable energy solutions. This study analyzes the optimization of solar-based lighting at Bukit Kunci, Indonesia, using the Open Energy Modelling Framework (OEMOF) combined with real-time monitoring via the IoT ThingSpeak platform. Photovoltaic (PV) panel data recorded at 15-second intervals during February–July 2025, yielding 532,520 records, were cleaned and aggregated as...
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GIS-Based Spatial Equity Assessment of Temporary Waste Disposal Sites in Riverbank Informal Settlements: A Case Study of Palembang, Indonesia
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 8
, No 1
(2026)
Rapid population growth and urbanization in informal settlements along the Musi Riverbank, Palembang City, have intensified pressure on the waste management system, particularly due to the uneven distribution of Temporary Disposal Sites (TPS) and limited collection services. This study, conducted in June–July 2025, examines the spatial conditions of TPS and waste management through a quantitative methods approach that integrates Geographic Information Systems (GIS) with a survey of 385 responden...
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Stratification and Charging Efficiency in Compact Thermal Storage Under Variable Flow Conditions: An AI-Assisted Simulation Study
Simanjuntak, Janter P.
; Daryanto, Eka
; Tambunan, Bisrul Hapis
; Silaban, Robert
; Sinaga, Denny Haryanto
; Zainon, Mohd Zamri
; Muhammad Ibrahim
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 8
, No 1
(2026)
Thermal Energy Storage (TES) systems are essential for managing low-grade heat in renewable energy applications. This study evaluates the impact of flow rate and heating power on thermal stratification and efficiency within a 30-liter TES unit. Using an AI-assisted simulation framework, the system's performance was analyzed across varying flow rates (0.3–0.9 LPM) and heater capacities (1.5–2.0 kW). Results indicate that lower flow rates (0.3–1.2 LPM) effectively preserve stratification, whereas...
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Pemberdayaan Masyarakat Berbasis Ekonomi Kreatif melalui Workshop Pengolahan Minyak Jelantah di Kelurahan Pesantren Kota Semarang
Yuniarti, Nur Atika
; Atika Mutiarachim
; Ryan Arya Pramudya
; Ery Fatarina Purwaningtyas
; Eleny Sania Putri
Jurnal Suara Pengabdian 45
Vol 5
, No 1
(2026)
Tantangan utama yang dihadapi warga Kelurahan Pesantren, Kota Semarang adalah belum optimalnya pengelolaan limbah lingkungan rumah tangga, khususnya minyak jelantah, yang berpotensi menimbulkan pencemaran dan masih kurang dimanfaatkan secara ekonomi. Program ini bertujuan untuk meningkatkan kesadaran lingkungan, keterampilan kewirausahaan, dan kemandirian ekonomi masyarakat dengan inovasi ekonomi kreatif. Tahapan pelaksanaannya meliputi observasi dan identifikasi masalah, perencanaan program par...
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Kebijakan Non Penal Dalam Pencegahan Tindak Pidana Perdagangan Telur Penyu Sebagai Satwa Yang Dilindungi di Kabupaten Bangka Tengah
Jurnal Penelitian Serambi Hukum
Vol 19
, No 01
(2026)
Non-penal policies in the prevention of the crime of trafficking in turtle eggs as protected animals are efforts used to overcome the occurrence of turtle egg trafficking by the community without using criminal punishment by focusing on prevention and coaching the community. Therefore, the purpose of this study is to find out what non-penal policies are implemented by the Directorate of Water and Air Police (DitPolairud) of the Babel Police and the Natural Resources Conservation Center (BKSDA) o...
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Characteristics of high-protein corn yogurt with the addition of soy protein isolate and spirulina
Dewi, Ratih Tiara
; Aini, Nur
; Haryanti, Pepita
; Khairunnisa, Anita
; Probowati, Banun Diyah
; Arsyistawa, Hadana Sabila
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 11
, No 1
(2026)
Corn milk yogurt is a fermented product that has a low protein content. One of the efforts to increase the protein content of corn milk yogurt is by adding spirulina and soy protein isolate as a source of high protein. The objectives of this research are 1) to study the formulation of high protein corn milk yogurt with the addition of spirulina and soy protein isolate; 2) to study the characteristics of corn milk yogurt. Corn yogurt with the addition of spirulina (0.08, 0.12 and 0.16%) and soy p...
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Microstructural and Carbon Phase Analysis of Water Hyacinth Derived Biochar under Particle Size Variation
Lontar Physics Today
Vol 5
, No 1
(2026)
Water hyacinth is an abundant lignocellulosic biomass with strong potential as a sustainable carbon source. This study aims to investigate the effect of particle size variation on the carbon phase and microstructural development of biomass-derived carbon from water hyacinth. The leaves of water hyacinth were used as a raw material, thoroughly washed, cut into small pieces, and sun-dried for 11 days until completely dry. The dried leaves were then ground into powder and sieved into three particle...
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