Analysis Factors Affecting Investment Decisions among Students in Special Region of Yogyakarta

The level of investment among university students, as indicated by the increasing number of Single Investor Identification (SID), continues to grow, but students exhibit irrational behaviour in their investment decision. This study aims to analyse the factors that influence students’ investment decisions. This research uses a descriptive method with a quantitative approach. The population in this study comprises students from 13 Capital Market Study Groups in Special Region of Yogyakarta. The sampling technique used is purposive. The total number of respondents collected was 137. The data collection method used was a questionnaire. The data analysis technique employed was descriptive statistical analysis and multiple linear regression analysis with the aid of SPSS software version 27. The results of this study indicate that risk tolerance, availability bias, and excessive optimism have a significantly positive effect on investment decisions, advocate recommendation has a significantly negative effect on investment decisions, while regret aversion does not have a significant effect on investment decisions. This study will help students to avoid the biases while making an investment decision and prevent them from making incorrect investment choices.

Analysis of Factors in Completing Follow-Up on BPK Audit Results for the Financial Reports of Kupang Regency Government

The purpose of this study is to examine the variables influencing the implementation of the audit recommendations made by the Supreme Audit Board (BPK) regarding the Kupang Regency’s Local Government Financial Report (LKPD). This study uses a case study methodology and a qualitative descriptive method to examine the Inspectorate of Kupang Regency. Data were collected through in-depth interviews with key informants, including the Secretary of the Regional Inspectorate, Functional Supervisors, and an Auditor as the Administrator of the State/Regional Loss Information System (SIKAD). Documentation of pertinent reports, including Audit Reports (LHP), Semester Audit Reports (IHPS), and Regional Audit Reports (IHPD), provided secondary data. The results show that the follow-up procedure has a number of obstacles, such as a lack of human resources, a lack of knowledge about the SIKAD application, and logistical issues brought on by Kupang Regency’s vast and tough terrain. Furthermore, as of 2023, only 63.21% of the suggestions have been put into practice, falling short of the BPK-established minimum of 75%.

Kupang Regency has shown a dedication to enhancing financial governance by effectively maintaining an unqualified opinion (WTP) on its financial report since 2022 in spite of these obstacles. This study comes to the conclusion that strengthening the follow-up process requires eliminating logistical obstacles, increasing human resource capability, and maximizing stakeholder collaboration. Maintaining the WTP status of Kupang Regency’s financial reporting and meeting BPK’s follow-up goals depend on these activities.

Designing a Business Growth Strategy Formulation for Cita Rasa Coffee and Eatery

 Intense competition, fluctuating client numbers, growing raw material costs, insufficient brand awareness, unstable financial situations, and inadequate business strategies are just a few of the difficulties Cita Rasa Coffee and Eatery faces. To find and create the best business strategies, this study makes use of the Business Model Canvas, Analytical Hierarchy Process (AHP), SWOT analysis, Internal-External (IE) Matrix, External Factor Evaluation (EFE), and Internal Factor Evaluation
The value proposition, which consists of premium coffee quality, a range of Indonesian coffee, traditional snacks, and a board gaming area as a main attraction, is strengthened by the use of the Business Model Canvas. In addition to highlighting strengths like superior raw materials, a prime location, and knowledgeable staff, internal study also points out flaws like inadequate marketing, reliance on suppliers, and a lack of online shopping choices. The expanding coffee culture trend, favorable local economic conditions, and technology improvements that can improve operational efficiency, on the other hand, are opportunities highlighted by outsider study. Threats like growing prices for raw materials, fierce competition, and shifting consumer spending power, however, continue to be difficulties.

This study develops growth strategies based on the findings of the IE Matrix and SWOT analysis, which are subsequently ranked using AHP. The suggested tactics include establishing new locations, branching out into reasonably priced mobile coffee services, working with neighborhood organizations on a regular basis, maximizing social media interaction, and increasing online shopping choices via sites like Grab, ShopeeFood, and Gojek. The objectives of these strategic methods are to increase Cita Rasa Coffee and Eatery’s competitiveness, broaden its market reach, and create financial stability.

Clean Seas and Healthy Communities as a Manifestation of Sustainable Management with the Goal of a Maritime Future in Malacca, Malaysia

Marine and coastal health are critical to the environment and well-being of communities that depend on these ecosystems. This study describes a community service initiative conducted by Mahsa University, Malaysia, and Universitas Warmadewa, Indonesia, aimed at cleaning up Klabang Beach in Malacca. The activity involved over 300 participants from various backgrounds and included education on the impacts of marine pollution. In addition to the cleanup, the event also hosted workshops to raise community awareness on the importance of sustainable practices, such as recycling and waste reduction. Survey results showed an increase in community knowledge about marine pollution from 40% to 80%. The mangrove planting activity also succeeded in planting 1,000 seedlings with a survival rate of 85%. Through this collaboration, participants not only contributed to environmental cleanliness but also strengthened relationships between communities. This initiative is in line with the Sustainable Development Goals (SDGs), especially SDG 14 on life below water, and supports the blue economy through sustainable practices that improve the quality of life for coastal communities.

Holistic Management of an Elderly Patient with Relapsed Pulmonary Tuberculosis and Herpes Zoster Accompanied by Inadequate Housing Conditions in Indonesia Primary Health Centre

Pulmonary tuberculosis (TB), caused by Mycobacterium tuberculosis, remains a major global health issue, particularly in developing countries. Weakened immunity in TB patients increases their risk of herpes zoster, whose incidence rises with age. Over 60% of cases occur in individuals older than 50 years, while only 10% affect those under 20. This case report highlights the application of evidence-based medicine in family practice, focusing on identifying risk factors, clinical issues, and patient management through a patient-centered, family-oriented approach. Data were collected through anamnesis, physical examinations, and home visits to evaluate family, psychosocial, and environmental factors. Additional information was obtained from the patient’s medical records. A holistic assessment was conducted from diagnosis to outcome, incorporating qualitative and quantitative analyses. The patient, Mr. A., a 72-year-old, presented with relapsed pulmonary TB and herpes zoster. He sought routine anti-tuberculosis drug retrieval and reported lesions on his left back with sensations of heat and itching. Interventions led to improvements in TB symptoms, healing of herpes lesions, and enhanced patient behaviour. Quantitative evaluations showed increased knowledge, medication adherence, and better dietary habits. The diagnosis and management followed national guidelines and relevant literature. Positive outcomes were observed in the patient’s symptoms, knowledge, and behaviours, as well as improvements within his family, as assessed during follow-ups. This case underscores the importance of holistic and evidence-based approaches in addressing complex comorbidities in primary care.

Preservation Wayang Timplong in Nganjuk District Indonesia

This research explores the conditions and conservation efforts of Wayang Timplong  in Nganjuk district. Despite its high cultural value, the Timplong style is less in demand than the leather style. The research mapped Wayang Timplong ‘s existence, identified the problems faced, and suggested conservation strategies. Interviews with three of them showed that the lack of innovation and support is a major challenge. Educational and promotional efforts are needed to attract the interest of the younger generation and ensure the sustainability of the Wayang Timplong  in the future. In addition, the study also aims to identify concrete steps that can be taken by governments, cultural communities, and the general public in support of Wayang Timplong  conservation efforts. With a holistic approach that includes education, training, and the use of modern technology, Wayang Timplong  is expected to return to the demand of the wider public, especially the younger generation. The findings of this research are expected to make a significant contribution to the strategy of preserving traditional cultural art in Indonesia, as well as to form the basis for more effective policy adoption in support of the sustainability of Wayang Timplong  and other traditional performing arts.

A Comparative Analysis of Collaborative Models between Government and Business Entity in National Asset Management: Case Study of the Cisem-1 Gas Transmission Pipelines

Developing infrastructure for natural gas transportation requires substantial investment. The high standards of safety in its equipment material, workmanship, design, and construction methods are the reason for this. Consequently, investment in natural gas infrastructure entails significant risk when supply and demand situations are variable and immature. The Cirebon-Semarang Gas Transmission Pipeline project, awarded to Rekind in 2006, has had delays from the beginning. Following Rekind’s resignation, the Government continues the project to regard the Cisem Pipeline as strategic, capable of fostering economic and industrial growth in Java, especially in Central Java. The government utilized the APBN to assume control of the Cisem project, initiating the first phase, designated as Cisem-1, in 2022. Following the completion of the Cisem-1 project in 2023, Lemigas, as the designated asset manager and user, is required to seek a partnership with a business entity that possesses the requisite capabilities and adheres to regulations governing gas transportation operations. This study proposes alternative partnership models between the government, represented by Lemigas, and the business entity, PT Pertamina Gas (Pertagas). This study evaluates and analyzes the most suitable partnership model between Lemigas and Pertagas, taking into account operational costs to maintain affordable gas prices for customers, as well as processing time for partner selection and operatorship alignment with project timelines to ensure the MEMR that the asset is utilized and not abandoned. The KSP (Kerja Sama Pemanfaatan) of BMN (Barang Milik Negara) scheme has been identified as the most suitable option.

Proposed Business Strategy to Increase Profitability, Case Study: Majafreshindo Green Farm

This study examines the declining profitability of Majafresh Indo Green Farm, a leading hydroponic farming company in Majalengka, Indonesia. Using qualitative methods, the research identifies key issues, including a focus on operational repairs and insufficient marketing efforts, which have resulted in underutilized production capacity.

The study addresses these challenges using analytical tools such as SWOT, IE Matrix, and TOWS Matrix. These tools reveal strengths like expertise in hydroponic farming and sustainable practices and areas for improvement, such as limited marketing capabilities and reliance on a few large clients. Opportunities include government support, health-conscious market trends, and technological advancements, while threats involve rising costs and increased competition.

The proposed strategies focus on leveraging strengths in quality control and sustainability. These include diversifying the customer base, enhancing market penetration, and expanding product offerings through agri-tourism and educational programs. By adopting advanced technologies and securing government incentives, Majafresh can improve operational efficiency, broaden its market, and achieve sustainable growth.

This case study provides valuable insights for stakeholders in the sustainable agriculture sector.

The Effect of Capital Structure, Profitability, Liquidity, and Solvency on Firm Value with Managerial Ownership as a Moderating Variable in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange 2020-2023

The purpose of this study was to analyze how the influence of capital structure, profitability, liquidity, and solvency, can affect firm value moderated by managerial ownership in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. This research was conducted on food and beverage sub-sector companies listed on the IDX, data information was obtained through the official website of the Indonesia Stock Exchange www.idx.com, the sampling technique used purposive sampling with a population of 94 food and beverage companies listed on the Indonesia Stock Exchange for the period 2020-2023 and a sample of 16 companies. Tests were carried out with regression panel data analysis and Moderated Regression Analysis (MRA) using E-views statistical data processing software. The results of this study indicate that liquidity and solvency variables have no significant effect on firm value, capital structure variables and profitability have a significant effect on firm value. Managerial ownership is also unable to moderate the relationship between capital structure, profitability, liquidity, and solvency on firm value.

Linguistic Landscape of Batu Bulan village, Gianyar

This research entitled “Linguistics Landscape of Batu Bulan Village Area, Gianyar”. This research was conducted with the aims at analyzing landscape dynamics in Batu Bulan village, Gianyar and also analyzing the language usage of the LL. The method applied for this research is a non-participatory observation method, using image capture technique, note-taking technique and literature study. The theory applied in this research is Linguistic Landscape (LL) from Landry and Bourhis (1997).

The research found that 421 outdoor signs of Linguistic Landscapes found in Batu Bulan village includes various classification, such as art galleries, banks and money exchange places, health services, hotels/accommodation, legal offices, supermarkets/minimarkets/cellphone shops, restaurants/cafes/dining places, spas, salons, studios, other services, non-commercial signs, street signs and names, temples, furniture, stone carvings and laundry. The language used in Linguistic Landscape of Batu Bulan village can be found in the form of the usage of Balinese, Indonesian, English, a combination of English and others and universal symbols (traffic signs). The dominant use of language in the linguistic landscape is the use of Indonesian; there were found 254 units, followed by the use of English of 86 units, Balinese language of 45 units, the combination of English, Indonesian, Balinese and other usage is 27 units.  The traffic signs are the fewest outdoor signs found in this village.