Sima Assaparang Atuwong: Tax Policy and Collection at the End of Coloniality in South Sulawesi

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This article investigates the history of taxation in Indonesia with a particular focus on South Sulawesi. This research provides an in-depth understanding of the development of taxation from the imperial and colonial eras to the present. Through analysis of historical documents, including the decisions of the Civil and Military Governor of Celebes in 1908, and references from secondary sources such as Pananrangi Hamid (1989), this article provides a comprehensive contextual background. The quantitative approach focuses on 1914 tax-related data, including the number of taxpayers, total receipts, and average per head, providing insight into the economic landscape of the time. The research methodology involves historical analysis, document research, and descriptive qualitative. The focus includes an exploration of the geographic, socio-economic, and cultural and political aspects of taxation. The research results highlight the complex roles of kings, traditional leaders, and district heads in tax collection as well as the socio-economic implications of taxation. This research provides an in-depth look at the evolution of tax collection practices over time. This research makes an important contribution to understanding the history and socio-economics of taxation in South Sulawesi.

Estimation of Polyphenol and Antioxidant Content from Papaya (Carica papaya) and Mango (Mangifera indica) Seed, Peel and Leaves

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Papaya (Carica papaya) and mango (Mangifera indica) are two tropical fruits which are widely known for their rich nutritional properties and various health benefits. Papaya belongs to family Caricaceae which has its origin in South Mexico. Mango belongs to the family Anacardiaceae and were originated from India and southern China. As the pulp of these fruits is known to be consumed rapidly while their seeds, peels and leaves are often thrown away as waste. This study involves the estimation of total polyphenol and anti-oxidant activity of the by-products of papaya and mango fruits. The anti-oxidant activity by DPPH method of % inhibition of papaya seed=180 peel=125 leaves=64 is higher compared to mango by-products. In FRAP, ABTS, Radical Cation method of mango samples shown higher levels than papaya. Vitamin c content of mango seeds exhibits high as 15.6mg/100g compared to papaya seed, papaya peel and leaves has higher levels of vitamin c compared to mango peel and leaves. The total polyphenol activity (GAE/g) of mango seed=118.4, peel=55.31, leaves=19.04 exhibits higher value compared to papaya. Papaya seed and peel has more beta carotene content compared to mango whereas mango leaves shown more beta carotene content than papaya. Seeds of papaya and mango has 2.05% and 2.15% pectin, mango peel has more pectin content than papaya 12.45%>8.94% and mango peel has shown slightly more pectin content than papaya as 4.25>3.58. Papaya peel have medium number of abundances of tannin content, seeds and leaves have less in number whereas mango have equal amounts of abundance of tannin content. This study mainly features the importance of the bioactive compounds found in the by-products (seed, peel, leaves) of papaya and mango and their health benefits.

The Influence of Green Human Resource Management on Pro-Environmental Performance with Environmental Awareness as Mediation and Leadership Serving as Moderators

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Nearly a century and a half of global industrial development has created significant environmental problems in many countries. This requires public attention to environmental or Green issues, including energy conservation, recycling, and renewable energy sources such as solar, wind, and geothermal energy. Among these industries, the hospitality industry has made a positive impact on environmental conservation through reduced energy and water consumption, better use of durable and consumable items, and reduction in the generation of solid and hazardous waste. Therefore, the current research focuses on exploring the mediating role of one affective determinant, i.e., affective affinity for nature, and one cognitive determinant, i.e., awareness of risk to nature. These two factors have been identified as significant independent determinants of pro-environmental commitments. The study used cross-sectional surveys to collect data. The research was carried out through the distribution of questionnaires with a choice of Likert scale answers. The research population is hotel employees in Surakarta with a sample of 120 respondents. Green Human Resource Management has no effect on Task-Related Pro-Environmental Performance. Green Human Resource Management has no effect on the Proactive Related Environmental Pro Performance. Green Human Resource Management has no effect on Environmental Commitment. Environmental Awareness fully mediates the relationship between Green Human Resource Management and Task-Related Pro-Environmental Performance. Environmental Awareness fully mediates the relationship between Green Human Resource Management and Proactive Environmental Pro-Performance. Environmental Awareness fully mediates the relationship between Green Human Resource Management and Environmental Commitment. Serving Leadership does not moderate the relationship between Green Human Resource Management and Task-Related Pro-Environmental Performance.

Effects of Katuk Leaf (Sauropus androgynus L. Merr) Meal Supplementation on Physiological and Hematological Status of Peranakan Etawah Goats

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The study aimed to determine the effect of supplementing katuk leaf meal in concentrate on physiological and haematological status of Etawah grade goats. The research took place at the Goat Breeding and Forage Production Installation Sumlili Village, West Kupang district of  Kupang Regency, from March to August 2024. The materials used were 12 heifers of Peranakan Etawah (PE) goats with body weight of 21.5 – 25.3kg, mean 23.4 ± 1.85kg; rations were forage (lamtoro) and concentrate. The study used a 4 x 3 completely randomised design (CRD), with four treatments tried, namely: P0 = farmer’s pattern ration of lamtoro leaves + 300g concentrate (70% fine bran: 30% ground yellow corn) without katuk leaf meal; P1 = P0 + 5% DM forage; P2: P0 + 10% DM forage; P3= P0 + 15% DM forage. The observed variables were respiration rate, pulsus rate, rectal temperature, haemoglobin content, erythrocyte count, erythrocyte and haematocrit numbers. Data were analysed according to the variance analysis procedure. The results of statistical tests showed that the treatment had no significant effect (P>0.05) on all variables observed. The average results obtained were respiration rate 63.5 beats/minute; pulsus rate 81.08 beats/minute, rectal temperature 38.16°C, haemoglobin level 10.3 g/dL; erythrocyte count 11.12 x106/mm3; leucocytes 10.3 x 103/mm3 and haematocrit number 31.0%.  It was concluded that supplementation of katuk leaf meal in concentrate did not interfere with metabolism in PE heifers under conditions with indications of physiological and haematological status within normal ranges.

Building Learning and Leadership Ecosystem Using Knowledge Management Perspectives in PT Tri Satya Jaya

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The research titled “Building a Learning and Leadership Ecosystem Using a Knowledge Management Perspective at PT Tri Satya Jaya” this research addresses significant challenges the company faces, particularly in performance decline and ineffective employee collaboration. The quantitative component involved administering a questionnaire called the Learning Organization Survey, modeled after Garvin et al. (2008), to assess the organization’s learning depth, while the qualitative aspect comprises interviews with directors to gain deeper insights into performance-related issues. The research used the tree analysis method to determine the root causes of the decline in company performance. Additionally, the study highlights that organizational culture plays a crucial role in influencing employee performance. A culture that does not prioritize knowledge sharing and continuous learning can lead to stagnation and inefficiencies, ultimately affecting the company’s competitiveness in the Engineering, Procurement, and Construction (EPC) sector.

A well-designed KM (knowledge management) Framework can facilitate the sharing and retention of knowledge. The study proposes strategies that leverage the SECI (socialization, externalization, combination and internalization) model to create a robust knowledge-sharing environment within the organization, by implementing the SECI model. The SECI model emphasizes the importance of social interactions in knowledge sharing, encouraging employees to collaborate and learn from one another. This research develops a detailed implementation timeline to ensure the effective integration of these KM strategies into PT Tri Satya Jaya’s operations. The timeline is structured in four key stages: the first is KM Preparation for Internal Company, the second is Designing Guidelines and Curriculum, the third is KM System Implementation, and the fourth is the KM System Evaluation.

The research concludes that investing in human capital and adopting effective leadership practices are essential for driving organizational success and competitiveness in the EPC sector. By establishing a robust learning and leadership ecosystem, PT Tri Satya Jaya can overcome its challenges and achieve sustainable growth. The recommendations that this research offers are as follows:  establishing a knowledge management team, investing in leadership development, creating structured mentoring programs, enhancing human capital investment, utilizing technology for knowledge management, and establishing performance tracking mechanisms.

Financial Feasibility Study of Binjai – Langsa (Pangkalan Brandan – Langsa Section) Toll Road Project

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This study evaluates the Financial Feasibility of the Pangkalan Brandan – Langsa Toll Road Section Project. The purpose of this study is to calculate the Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), Discounted Payback Period, and Profitability Index (PI) for the Pangkalan Brandan – Langsa Toll Road Section Project. The study results show that this project has a positive Net Present Value (NPV) of Rp. 12,773,885,792,000, therefore it is financially feasible. The project also has an Internal Rate of Return (IRR) of 13.26% which is higher than the discount rate of 9.22%, therefore it is financially feasible, and a Payback Period (PP) of 16.4 years and a Discounted Payback Period of 27.7 years which are still within the 50-year concession period, therefore it is financially feasible. Additionally, this project has a Profitability Index (PI) of 2.5190 which is higher than 1, making it financially feasible. In conclusion, the Binjai – Langsa Toll Road Project (Pangkalan Brandan – Langsa Section) is financially feasible. The recommendation given is timely project execution to avoid cost overruns.

 

Development and Evaluation of Nutrient Rich Mixed Seed Laddu

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Mixed seed laddu is an snack which is prepared by different types of seeds namely Pumpkin seeds, Sunflower seeds, Watermelon seeds, Flax seeds, Chia seeds, almonds, cashew, pasta, jowar flour for better health benefits , these seeds are Nutritionally rich foods , This study focuses on the development of mixed seed laddu—a nutrient-dense snack composed of various seeds including pumpkin, sunflower, watermelon, flax, chia, as well as almonds, cashew, and pistachio. The aim was to create a nutritionally rich product by varying seed proportions and analyzing its sensory attributes and shelf-life stability. Three formulations were tested: Sample A (30% RF, 10% PS, 10% WS, 15% SS, 10% CS, 10% FS, 15% OI), Sample B (25% RF, 10% PS, 15% WS, 15% SS, 5% CS, 15% FS, 5% OI), and Sample C (30% RF, 10% PS, 10% WS, 15% SS, 10% CS, 10% FS, 15% OI). Sensory evaluations conducted by a taste panel indicated that Sample A demonstrated superior organoleptic properties compared to the other formulations. Nutritional analysis revealed that Sample A contained 599 kcal/100g, with 73.8g carbohydrates, 9.5g fat, 4g protein, 1.4g dietary fiber, negligible sugar, and notable amounts of phosphorus (57.9 mg), calcium (28.2 mg), and iron (0.6 mg) per 100g. During a one-month storage period, the total viable and coliform counts increased slightly, from 1 to 2 and 1 to 1.5, respectively. However, no harmful bacteria (E. coli, Salmonella, or Staphylococcus) were detected at any time. Sensory scores for color, odor, and taste of Sample A decreased from 4.5 to 4.0, while the texture score remained constant at 4.0. The results indicate that Sample A is a high-quality, nutritious snack with good sensory attributes and acceptable shelf-life stability.

Designing Innovative Corporate Social Responsibility (CSR), Social Media Marketing, and Sales Promotion to Increase Customer Retention in an Indonesia Local Fashion Brand: A Case Study of Nors Studio

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This study focuses on analyzing the direct and indirect effects of various marketing strategies on customer retention, with special emphasis on the role of perceived value as a mediator. To achieve the research objectives, a quantitative research design was adopted to collect data and capture customer feedback effectively, with a descriptive approach to explain each hypothesis and its implications in detail. A total of 250 valid questionnaires were received as survey participant responses for data analysis. The results of the analysis in this research are that perceived value has a positive relationship and significant effect on trust; perceived value does not have a significant effect on Nors Studio; trust has a positive and significant effect on Customer Retention; trust completely mediates perceived value to customer retention. Managerial implications based on these results are creating more services and educating customers about service offerings compared to competitors, improving services by implementing computerized systems to reduce errors, employee training, and proposing programs such as cash discounts or bonus products to maintain customer loyalty.

The Laboratory Test of AOS and ABS Surfactant at 60oC for EOR Process

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Background: By 2021, global oil demand is expected to rise by 5.3 million barrels per day (bopd), while oil output is anticipated to decrease gradually. The fall in oil production was attributed to a decline in reservoir pressure and a depletion of oil reserves in the field. Surfactants are employed as a technique in Enhanced Oil Recovery (EOR) to enhance the extraction of oil.

Objective: This study investigates two different forms of surfactant solutions, specifically AOS (alpha olefin sulfonate) and ABS (alkyl benzene sulfonate). The two surfactants were evaluated at five distinct concentration levels, specifically 5%, 6%, and 7%. Both have a salinity level of 7,000 parts per million (ppm). AOS and ABS were selected as research materials because to their capacity to decrease interfacial tension.

Method: A phase behavior test was conducted to assess the durability of the foam throughout a 21-day measurement period at a temperature of 60°C. In addition, the research also seeks to ascertain the efficacy of oil recovery from the surfactant solution under investigation.

Results: This study is a controlled experiment conducted in a laboratory setting to examine the effects of AOS and ABS surfactants on sandstone rocks. The AOS and ABS surfactant solution was prepared by combining AOS powder and 70% ABS surfactant liquid with brine containing a salinity concentration of 7,000 ppm. The research procedure comprises multiple stages, such as density testing and phase behavior testing.

Conclusion: Based on this study, it may be inferred that concentrations beyond 5% did not yield middle-phase emulsions. Nevertheless, the oil recovery rate escalated to 68% as a result of the water flooding injection test and ongoing surfactant injection.

The Effect of Eco-Efficiency and Eco-Innovation Disclosure on Firm Value: Does Profitability Matter?

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This research aims to test whether profitability strengthens the influence of eco innovation and eco efficiency disclosures on the value of mining sector companies listed on the Indonesia Stock Exchange. Research data was obtained from annual reports and sustainability reports from the Indonesian Stock Exchange website and company websites. The sample used was 39 companies that met the criteria and were listed on the Indonesia Stock Exchange in 2018 – 2021. The sample data calculation technique used the cross sectional method via the eviews application. Hypothesis testing in this research uses multiple linear regression analysis methods. The results of this research show that eco innovation and eco efficiency have a positive effect on firm value, and profitability has an effect as a moderating predictor variable in the relationship between eco innovation and eco efficiency on firm value. This study differentiates samples based on more diverse dependent variables and involves moderating variables as amplifiers. Previous research did not use the two dependent variables, namely eco innovation and eco efficiency simultaneously so that the value of the company could not be determined as a whole whether the implementation of both had an effect on the value of the company. Then the researchers found that investors considered the application of eco innovation and eco efficiency to the value of mining sector companies.