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INDONESIA
Eduvest - Journal of Universal Studies
Published by Green Publisher Indonesia
ISSN : 27753735     EISSN : 27753727     DOI : 10.36418
Core Subject : Health, Science, Social, Engineering,
Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences
Eduvest - Journal of Universal Studies is a double blind peer-reviewed academic journal and open access to multidiciplinary fields. The journal is published monthly by Green Publisher Indonesia. Eduvest - Journal of Universal Studies provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. This journal publishes research articles multidisciplinary sciences, which includes: Humanities and social sciences, contemporary political science, Educational sciences, religious sciences and philosophy, economics, Engineering sciences, Health sciences, medical sciences, design arts sciences and media. Published articles are from critical and comprehensive research, studies or scientific studies on important and current issues or reviews of scientific books.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2,419 Documents
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Ecological Analysis of Post-Mining Bauxite Void Waters in Bintan Regency Based on Water Quality Parameters Jufri, Reza Muzzamil; Maryono, Maryono; Muhammad , Fuad
Eduvest - Journal of Universal Studies Vol. 5 No. 11 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i11.52346

Abstract

Bauxite mining that has been ongoing for decades in Bintan Regency, Riau Islands Province, has left several voids or former excavated ponds. The existence of these post-mining voids has the potential to affect environmental quality, especially regarding water quality components and the suitability of land use in the surrounding area. This study aims to analyze the current condition of bauxite void water quality after mining in Bintan Regency as a basis for assessing the ecological aspects of the post-mining area. The analysis was conducted descriptively and comparatively by comparing the physico-chemical water parameters against class II water quality standards, in accordance with Government Regulation Number 22 of 2021. Data were obtained from the Bintan Regency Environment Agency (DLH) in 2023, including parameters such as pH, DO, BOD, COD, TSS, TDS, Total Phosphate, and Fecal Coliform. The results showed that most of the water quality parameters were within the class II standard range, except for pH, which varied between 0.24 and 7.75, indicating that some locations were highly acidic. The pH value is the main limiting parameter in determining the ecological conditions of the post-mining voids. Based on the calculation of the compliance score, about 68.8% of voids are classified as "Appropriate," and 31.2% as "Fairly Appropriate." These findings indicate that most voids have undergone natural stabilization processes, although some still require advanced ecological rehabilitation to normalize water quality and support post-mining environmental functions.
The Effect of Tax Avoidance, Multinationality, and Profitability on Corporate Transfer Pricing Decisions: a Systematic Literature Review Sianturi, Agusman; Farhana, Dana; Fuadah, Luk Luk
Eduvest - Journal of Universal Studies Vol. 5 No. 11 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i11.52350

Abstract

This study aims to analyze the influence of tax avoidance, multinationality, and profitability on transfer pricing decisions in multinational companies through the Systematic Literature Review (SLR) method. This study uses 50 national and international articles indexed by Scopus and Sinta with a publication period of 2019–2024. The results of the study show that transfer pricing practices are influenced by three main factors, namely tax avoidance, multinationality, and profitability. The tax avoidance factor has proven to be the main driver for companies to carry out transfer pricing to divert profits to countries with low tax rates. Multinationality has a positive effect because the wider the cross-border operation, the greater the opportunity for transfer pricing practices. However, profitability shows mixed results; Some studies show positive influences, while others find negative influences depending on the industry context, tax regulations, and corporate governance. These findings confirm the importance of monitoring and applying the arm's length principle to prevent the abuse of transfer pricing in multinational companies.
N-Beats Optimization With K-Fold Cross-Validation For Stock Market Price Prediction In Indonesia Santoso, Natanael James; Firdausillah, Fahri
Eduvest - Journal of Universal Studies Vol. 5 No. 11 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i11.52367

Abstract

In the era of capital market digitalization, stock price prediction poses a significant challenge, particularly in developing countries like Indonesia, where high market volatility is driven by political dynamics and exchange rate fluctuations. This study aims to address these challenges by developing a stock price prediction model using the N-BEATS architecture, which is designed to overcome the limitations of traditional methods such as Convolutional Neural Networks (CNNs) and Recurrent Neural Networks (RNNs). The dataset includes open, high, low, close, and volume from five leading Indonesian banks between 2004 and 2024. The N-BEATS model is optimized using K-Fold cross-validation to enhance accuracy and reduce overfitting risks. Evaluation results demonstrate that the N-BEATS model gave better accuracy compared to CNN and RNN models, with a 30% improvement over CNN and 25% over RNN. Analysis of performance variability across stock symbols reveals that the intrinsic data characteristics of each stock influence prediction accuracy. The N-BEATS model exhibits significant potential for stock price prediction in the Indonesian market, excelling in capturing long-term dependencies and offering better interpretability.
Analysis of the Effect of Thermal Condition Parameters on the Strength of the Coil Lifting C-Hook Using the Finite Element Method (Case Study at PT. X) Imron, Raja Shadam Ali; Pradana , Sigit; Rhakasywi , Damora
Eduvest - Journal of Universal Studies Vol. 5 No. 11 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i11.52379

Abstract

In the steel industry, Coil Lifting C-Hooks are used to lift high-temperature wire rods after rolling. The main challenge with this tool is repeated loading and high temperatures, which affect its structural strength. This study uses Finite Element Method (FEM) simulation in ANSYS to analyze the impact of repeated loading and high temperatures on structural strength parameters at temperatures of 170°C and 200°C. The simulation was conducted using steady-state thermal analysis and followed by static structural analysis. The results show that repeated loading and increased temperature increase deformation (maximum 2.4358 mm) at 170°C and (maximum 2.425 mm) at 200°C, von-Mises stress (maximum 140.86 MPa) at 170°C and (maximum 158.53 MPa) at 200°C, and reduced fatigue life (minimum 2,286,900 cycles) at 170°C and (minimum 1,394,500 cycles) at 200°C, as well as the safety factor (minimum 1.0954) at 170°C and (minimum 0.973) at 200°C, particularly in the C-Hook curved area. This underscores the importance of C-Hook design that accounts for thermal effects.
Systematic Analysis of Determinants of SME Performance in Indonesia: Integration of RBV Perspectives, Dynamic Capabilities, and Social Cognitive Theory MA, Muhammad Adil.; Hendayana, Yayan
Eduvest - Journal of Universal Studies Vol. 5 No. 11 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i11.52380

Abstract

SMEs are the main backbone of Indonesia's economy, but their performance is still limited by access to financing, low digital adoption, and limited managerial capacity. This article presents a systematic literature review to identify the development of SME performance in Indonesia, map the determinants of the sector, highlight the research gap, and formulate policy recommendations and research agendas. Theoretical synthesis includes Resource-Based View (RBV), External Resource/Institutional Theory, Dynamic Capabilities Theory, Social Cognitive Theory. The results of the study show that the performance of SMEs is synergistically influenced by internal factors (human resource competence, innovation, entrepreneurial orientation, and resource management), external factors (access to financing, policy support, partnerships, and digital technology), and managerial behavior (self-efficacy, social learning). Dynamic capabilities serve as a key mechanism that allows organizations to reconfigure internal, external resources to respond to environmental changes and drive sustainable performance. The contribution of this article is an integrative conceptual model and the basis for evidence-based management in SMEs. Practical implications emphasize strengthening internal capacity, expanding strategic networks, accelerating digital transformation, implementing a comprehensive performance management system, and triple helix collaboration. The main limitation lies in the absence of empirical tests and the dominance of cross-sectional cross-sectional studies. The next research is suggested to develop a multi-theory model that is tested longitudinally and quantitatively, delves into digital capabilities and organizational agility, and incorporates the local Indonesian context as a mediating or moderation variable.
The Relationship of Working Hours, Incentives, and Work Environment with Work Stress on Indonesian Doctor Internship Participants Batch November 2024 in Bali Province Bram Krisna Nendra, Komang; Anggyta, Kusuma; Rezki, Naiem; Chintya, Salsabila
Eduvest - Journal of Universal Studies Vol. 5 No. 11 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i11.52388

Abstract

Work stress has become a common issue experienced by workers and can have negative impacts on productivity and mental health. The aim of this study is to determine the relationship between working hours, incentives, and work environments with work stress. The research was conducted on participants of the Indonesian medical internship program from the November 2024 batch in Bali Province. The type of research used is quantitative with a cross-sectional study design, and sample selection was done using purposive sampling. Data collection was carried out using a questionnaire that had been tested for validity and reliability. The data of 104 respondents were analyzed. Data analysis was conducted using One-Way ANOVA, Kruskal-Wallis, and Pearson tests. The results showed a significant positive relationship between working hours (p = 0.015) and work stress, meaning that the longer the working hours, the higher the level of work stress. There was also a significant negative relationship between the work environment (p = 0.001) and work stress, indicating that a conducive work environment can reduce the level of work stress. There was no significant relationship between incentives (p = 0.674) and work stress. These findings highlight the important role of management in creating sound policies to support the well-being of medical interns.
The Influence of Quality, Price, and Promotion on Interest in Buying PT Sig Precision Interlock Brick Products in Java Arif, Sofiyan; Sirait, Tongam
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.51617

Abstract

This study is motivated by the need for effective marketing strategies to boost purchase intention of innovative products in the construction industry. The literature review discusses theories of consumer behavior, marketing mix, and empirical findings on the effects of quality, price, and promotion on purchase decisions, supported by works from Kotler & Keller, Hair et al., and recent scholars such as Azizah & Prasetya (2023) and Setiawan & Sunaryo (2024). The research employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM), with data collected through questionnaires from 100 users of interlock bricks in Java. The results indicate that all three independent variables quality, price, and promotion have a positive and significant effect on purchase intention, with an R-square value of 0.716. Product quality emerged as the dominant influence, followed by price and promotion. Validity and reliability tests confirm that all indicators meet the required thresholds. The study concludes that simultaneous efforts to enhance product quality, adjust pricing strategies, and implement educational promotions can effectively increase consumers’ purchase intention toward PT SIG’s precision interlock brick products.
Development of a Predictive Analytics Model for Cement Compressive Strength: A Case Study at PT Semen Pertama Syahputra, Debi; Siallagan, Manahan
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.51633

Abstract

In cement manufacturing, ensuring consistent product quality remains a challenge due to variations in raw materials, operational conditions, and delays in laboratory testing, particularly compressive strength tests, which are only available after 3, 7, and 28 days. This study aims to address this issue by developing a predictive analytics model that estimates compressive strength using machine learning, based on early-available laboratory parameters. The research is conducted at PT Semen Pertama and uses the CRISP-DM framework to structure the analytical process, from business understanding to model deployment. Historical laboratory data—comprising chemical compositions (e.g., SiO₂, Al₂O₃, Fe₂O₃, CaO), physical properties (e.g., fineness, residue), and strength test results—were used to train two supervised learning models: Linear Regression and Random Forest Regressor. Several feature selection methods were applied to improve model accuracy and interpretability. Model performance was assessed using standard regression metrics and validated with cross-validation. The results show that Random Forest consistently achieved higher predictive accuracy than Linear Regression. Feature importance analysis highlighted key variables influencing compressive strength, providing practical insights for quality monitoring. This study supports earlier quality estimation and proactive decision-making in production.
Implementing Combined Process (Mediation-Arbitration) in Industrial Relations Dispute Resolution: A Legal Justice Perspective Megabriella, Roro; Karsona, Agus Mulya; Putri, Sherly Ayuna
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.51801

Abstract

Combined Process (Mediation-Arbitration) is an innovative Alternative Dispute Resolution mechanism that unifies mediation’s flexibility and party autonomy with arbitration’s finality and enforceability. This hybrid offers a potentially more effective means of resolving Industrial Relations disputes. Although successfully applied in countries like China, Singapore, and the United States, Indonesia’s legal system lacks explicit provisions for this mechanism, creating uncertainty in its regulation and enforceability. This study aims to examine the use of the Combined Process (Mediation-Arbitration) for resolving industrial relations disputes and analyze it through the principle of legal justice. Using a normative juridical approach, the research reviews relevant laws and regulations to explore how this mechanism is implemented. Indonesia’s Law No. 2 of 2004 governs mediation and arbitration separately but does not explicitly acknowledge the Combined Process, leading to procedural ambiguity and unclear jurisdictional boundaries. This regulatory gap hinders the mechanism’s effective implementation despite its advantages in promoting efficiency and party satisfaction. The study finds that the Combined Process (Mediation-Arbitration) aligns with legal justice principles by fostering balance, transparency, and participation in dispute resolution. However, it requires formal legislative recognition and clear procedural rules to ensure legal certainty and practical effectiveness within Indonesia’s industrial relations framework.
The Role of Dividend Policy in Preventing Tax-Induced Earnings Management: Empirical Evidence from Public Manufacturing Companies in Indonesia Winoto, Cliff Oliver; Yuniarwati, Yuniarwati
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.51815

Abstract

Tax rate reductions can encourage companies to engage in earnings management practices. However, corporate governance mechanisms such as dividend distribution have the potential to prevent earnings management practices. This study aims to test the ability of dividend policy to prevent tax-induced earnings management. Earnings management is measured using the Modified Jones Model by calculating the value of discretionary accruals. While tax rates are measured using the effective tax rate. This study uses data from 2016 to 2019 to estimate discretionary accruals and uses only 2019 data for hypothesis testing. This study finds tax induced earnings management carried out by manufacturing companies in Indonesia during the transition year before the tax rate reduction. Companies implement downward earnings management as a form of intertemporal income shifting. These results are in line with Agency Theory by providing empirical evidence of tax-book trade-offs that sacrifice shareholder interests. Meanwhile, dividend policy does not have a significant impact and fails to mitigate earnings management practices during the transition period.

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