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Eduvest - Journal of Universal Studies
ISSN : 27753735     EISSN : 27753727     DOI : 10.36418
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.
Articles 2,617 Documents
Empowerment Model For Small Traders In Traditional Markets Through The Multi-Benefit Endorsement Program (Portal Iman) Irawati, Diwi Acita; Astuti, Puji; Kurniawan, Wakhid; Herawati, Shabrina; Putra, Romi Iriandi; Ariyadi , Muhammad Yusuf
Eduvest - Journal of Universal Studies Vol. 3 No. 11 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i11.952

Abstract

The aim of this research was to find an effective empowerment model to alleviate traders from usury practices. A qualitative approach was employed through interviews, direct observations, social media observations, and literature studies. Traditional market locations were selected based on having more than 150 traders, and five markets were chosen: Bejen, Jungke, Nglano, Jaten, and Palur. The research results showed that usury practices burdened the traders significantly, but they had limited options for quick access to capital without complicated requirements. The presence of the Infaq Bank in eradicating usury practices has been beneficial to many business actors in Indonesia. In the Karanganyar region, the Infaq Bank named Bank Infaq Islamic Karanganyar has been operational for over 2 years. Seven study groups were formed for the empowerment of traders, with a total of 178 beneficiaries absorbing funds amounting to Rp. 278,000,000. The empowerment model for small traders in traditional markets through collaboration with the innovative Portal Iman received positive responses in five traditional markets, as evidenced by the willingness of worshippers, who are traders, to become permanent members of the Portal Iman study groups. This empowerment model involves four key roles: benefactors, motivators, managers, and beneficiaries of the Portal Iman. In conclusion, this empowerment model is acceptable for application among members of the Islamic Infaq Bank Karanganyar and the traditional market trader community in Karanganyar.
Description of The Health Condition of Indonesian Soldiers 1st Infantry Division Kostrad Cilodong Arfiyanti, Arfiyanti; Hayati, Taureni; Widuri, Lila Irawati Tjahjo; Rachman, Arief; Dewi, Dian Andriani Ratna; Aziz, Abdul
Eduvest - Journal of Universal Studies Vol. 3 No. 11 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i11.953

Abstract

Community service aims to determine the health picture of Indonesian soldiers in the 1st Infantry Division of Kostrad Cilodong. Therefore, researchers conduct general health screening by measuring body mass index, blood pressure, and glucose levels in the blood. This study used a descriptive method. This method describes a subject or object under study in depth, detail, and breadth. This study used two types of data: primary and secondary. The results of community service as a whole, when viewed from blood pressure measurement data and glucose levels in the blood, can be said to be normal. The routine of Indonesian soldiers is like regular exercise, a healthy and stable diet, and adequate rest influences to reduce risk factors for diabetes mellitus.
Comparing Kahoot, Quizizz, And Wordwall In EFL Reading Class Ibad, Wasilatul; Sabat, Yuliyanto; Musyarofah, Lailatul; Sulistyaningsih , Sulistyaningsih
Eduvest - Journal of Universal Studies Vol. 3 No. 11 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i11.954

Abstract

The purpose of this study was to compare Kahoot, Quizizz, and Wordwall on student learning outcomes in reading classes. The urgency of this research was to provide references for educators in choosing gamification platforms that are effective for improving learning outcomes and efficient for use as assessment media. This research was comparative quantitative research with a true experimental design. The data analysis technique used was one-way ANOVA with a sample of 57 students. The results stated that there were differences in student learning outcomes that were gamified via Kahoot, Quizizz, and Wordwall. This hypothesis was taken because the analysis results in the ANOVA table show a significance value of 0.013 <0.05, meaning that there are differences in student learning outcomes, so the H1 hypothesis was accepted and the H0 hypothesis was rejected. Furthermore, the results of the post hoc test analysis state that Quizizz was more effective in improving student learning outcomes compared to groups that are gamified via Kahoot and Wordwall. This was evidenced by the average learning outcomes in the Quizizz group of 9.00, which were the highest compared to the Kahoot and Wordwall groups.
The Impact of East Cashew Social Entrepreneurship On Pro-Poor Tour-ism In Karangasem Regency Mananda, I Gusti Putu Bagus Sasrawan
Eduvest - Journal of Universal Studies Vol. 3 No. 11 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i11.955

Abstract

Based on data, there are more than 28 thousand residents in Karangasem, Bali, who live below the poverty line. This poverty occurs because residents who were previously in-volved in the tourism industry cannot meet their basic needs, with the average monthly per capita expenditure below the poverty line. Karangasem was chosen deliberately as a research location because it has the lowest human development index in Bali. The re-search sample was taken randomly from poor households who previously worked in the tourism sector and are now laid off as informants. Further data was collected through structured interviews and observations. The results of data analysis and discussion show that the entrepreneurial welfare project in East Bali identified two strategies for reducing poverty. First, cluster one is a strategy for poor households who are very poor and have a low level of education. In situations of economic and social limitations, it is necessary to channel employment opportunities through a job placement system for this type of house-hold. They are given the opportunity to produce goods for certain companies, involving three parties: poor individuals, companies, and the government. Second, cluster two is a strategy for poor individuals who work independently to increase their income. For entre-preneurial households, are advised to develop their businesses into micro, small and me-dium businesses to increase sales. This strategy focuses on improving quality in the pro-duction, marketing and financing processes. The second cluster strategy is a model of rural community empowerment based on partnerships.
Content Analysis of Information In Local Government Financial Statements and Their Determinants Loili, Husni; Abdullah, Syukriy
Eduvest - Journal of Universal Studies Vol. 3 No. 11 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i11.956

Abstract

This research aims to determine the influence of expenditure variations, government size, and fiscal distress on the information content in the financial reporting of local governments. The study was conducted on 23 local governments in Aceh, using multiple linear regression analysis with SPSS 25. The data were extracted from audited financial reports of local governments for the period 2017-2021. The results indicate that, in the simultaneous test, expenditure variations, local government size, and fiscal distress collectively affect information content. Partially, in the first model, fiscal distress has a positive impact, but expenditure variations and local government size do not affect the information content variable (surplus/deficit difference in LO and LRA). In the second model, expenditure variations have a negative impact, local government size has a positive impact, but fiscal distress does not affect the information content variable (income difference in LRA and LO). In the third model, local government size has a negative impact on the information content variable (expense difference in LO and expenditure in LRA), but expenditure variations and fiscal distress do not affect the information content variable (expense difference in LO and expenditure in LRA).
The Regulation of Tax Imposition on Property Rights Acquisition For Foreign Citizens In Indonesia Post The Job Creation Law Number 6 of 2023 Illona, Illona; Sally , Jeane Neltje
Eduvest - Journal of Universal Studies Vol. 3 No. 11 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i11.957

Abstract

This article discusses the regulation of tax imposition on property rights acquisition for foreign nationals (foreigners) in Indonesia following the enactment of Law Number 6 of 2023 regarding Job Creation. Property is an asset that holds significant economic value in the growth of a country's economy. Foreign nationals seeking to acquire property rights in Indonesia also must pay taxes, such as Value Added Tax (VAT), Land and Building Acquisition Duty (BPHTB), and Land and Building Tax (PBB). Although the imposition of taxes on foreign nationals is similar to that for Indonesian citizens, this is done to enhance the attractiveness of investment in the Indonesian property sector. The regulation of tax imposition hasn't changed significantly following the enactment of the Job Creation Law. The most noticeable changes can be seen in VAT/VAT on Luxury Goods. Even though the regulations regarding tax imposition for foreign nationals haven't changed significantly after the Job Creation Law, alterations can be observed in the procedural implementation. After the Job Creation Law, foreign nationals only need a passport as a document requirement in the process of acquiring property rights in Indonesia. However, there are still obstacles in the regulation of tax imposition for foreign nationals, such as challenges in using a passport as a required document, ambiguity in the imposition of PBB on PBB objects, and validation of BPHTB payments. This diminishes the interest of foreign nationals in purchasing property in Indonesia.
Harnessing Quality Function Deployment And The House Of Quality Principle For Malaysia’s Dry Ports Himawan, Abdurrahman Faris Indriya; Sidik, Mohamad Hazeem Sidik; Razik, Muhammad Ashlyzan; Hasan, Md Zaki Muhamad; Wijayantini, Bayu
Eduvest - Journal of Universal Studies Vol. 3 No. 11 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i11.958

Abstract

The research on dry bulk terminal improvement is currently limited and lacks focus, despite the increasing global demand for dry bulk cargo. The primary aim of this paper is to propose a design for enhancing dry bulk terminal operations and identify a significant factor for improving dry bulk terminal performance through the utilization of the Quality Function Deployment (QFD) method. The fundamental concern in QFD pertains to determining the customer’s desires and formulating an effective strategy to address the identified challenges. These two elements are of utmost importance and are considered essential components within the House of Quality (HOQ) matrices. This study employed systematic procedures that utilized inferential statistics, specifically factor analysis and Spearman correlation, within the context of QFD method. Factor analysis is employed in the process of identifying and selecting the optimal set of unutilized items. The Spearman correlation coefficient was employed to examine and enhance the association between the elements. The findings indicate that there exist significant variables and items that contribute to the enhancement of dry bulk terminal. A study revealed that there exists a moderate and statistically significant correlation between loading time and both labor and machine factors. Additionally, the analysis reveals a substantial correlation between the provision of quality services and the size of the berth. Finally, the analysis reveals a moderate correlation between vehicle control and the operation of lorries. The strategy proposed in this study can be employed by port management to effectively identify solutions in the context of dry bulk terminals.
Causes of Maternal Mortality Based on The Three-Delays Model: A Retrospective Observational Study Dafroyati, Yuliana; R.H Kristina, R.H Kristina; Widyastuti, Ririn; Israfil , Israfil
Eduvest - Journal of Universal Studies Vol. 3 No. 12 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i12.959

Abstract

Reducing maternal mortality is one of the targets for achieving global health Sustainable Development Goals (SDGs). The cause of maternal death is still a major problem. The breadth of the territory and the variety of demographic, economic, social, and cultural conditions of the Indonesian people are important to investigate regarding the causes of maternal death in the community. The purpose of this study was to find out the causes of maternal death in one of the districts in the province which is in the eastern part of Indonesia.  a retrospective observational study was conducted on 23 cases of maternal death. Data collection has been carried out using the three-delay model approach. the majority of maternal deaths were caused by two delays, 1) being late in deciding to seek care at a health facility due to lack of awareness of complications (78.%), low-income families (74%), and the culture of visiting traditional healers to help with deliveries (57%), and 2 ) were late reaching health facilities due to cost and availability of transportation (52%), poor road conditions (43%), and travel time > 1 hour (39%). awareness of mothers and families about the dangers of perinatal complications is an important point that must be addressed early so as not to affect delays in making decisions to seek care at health facilities, which ultimately results in delays in reaching health facilities, and delays in receiving treatment from health workers. 
The Influence of Company Size, Leverage, Sales Growth, and Financial Distress on Tax avoidance Moderated by Independent Commissioners in Property and Real Estate Sector Companies Listed on IDX in 2019-2022 Utami, Annisa Rianti; Danarsari, Dwi Nastiti
Eduvest - Journal of Universal Studies Vol. 3 No. 12 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i12.963

Abstract

This research aims to determine the influence of company size, leverage, sales growth, and financial distress on tax avoidance moderated by independent commissioners in property and real estate sector companies listed on the IDX for the 2019-2022 period. The independent variables in this research are company size, leverage, sales growth, and financial distress. The dependent variable in this research is tax avoidance. The moderating variable in this research is independent commissioner. This population study includes companies listed on the IDX in 2019-2022. The analysis technique used is panel data regression analysis with eviews v.10 software and Microsoft Excel. The results of this research show that company size has no significant effect on tax avoidance, leverage has a positive and significant effect on tax avoidance, sales growth has no significant effect on tax avoidance, financial distress has a negative and significant effect on tax avoidance. independent commissioners have a positive and significant effect on tax avoidance, independent commissioners can moderate company size on tax avoidance, independent commissioners are able to moderate leverage on tax avoidance. Independent commissioners cannot moderate sales growth against tax avoidance. Independent commissioners cannot moderate financial distress towards tax avoidance in property and real estate sub-sector companies listed on the IDX for the 2019-2022 period.
Optimization of Non-Effervescet Floating Tablets Ranitidine HCL Formula Using Durian Seed Matrix (Durio Zibethinus Murr) Fully Gelatinized Modified Using Simplex Lattice Design Method Agung Dewantara Putra, I Gusti Ngurah; Setyawan, Eka Indra; Ninditha, Ni Putu Maya; Diva, Made Tresia Pramasta
Eduvest - Journal of Universal Studies Vol. 3 No. 12 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i12.964

Abstract

This study investigated the use of fully gelatinated durian seed starch as an excipient in Ranitidine HCl Non-Effervescent Buoyancy Tablets (NEFT). The simplex lattice design method was used to formulate the optimum composition of the formula, including fully gelatinated durian seed starch, PVP K30, and magnesium stearate. Physically modified durian seed starch is expected to increase the release time of active substances in the body. The experiment was conducted for six months by measuring the physical properties of the granule, tablet hardness, solubility, and friability. Results showed that the optimum formula (27.74 mg durian seed starch, 1.5 mg PVP K30, 0.76 mg magnesium stearate) produced ranitidine HCl NEFT tablets with optimal properties. This research may contribute to the development of effective tablet formulations.

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