Universitas Borobudur

This study aims to analyze the effect of Cost Management, Operational Efficiency, Service Innovation, and Customer Loyalty on Return on Assets (ROA) in star-rated hotels located in Jakarta. A quantitative research approach was employed, with data collected through questionnaires distributed to managers, supervisors, and finance and operational staff of three- to five-star hotels in Jakarta. Data were analyzed using SPSS version 26.0, through validity and reliability testing, classical assumption testing, and multiple linear regression analysis. The results indicate that all independent variables have a significant and positive influence on ROA. Among them, Customer Loyalty exerts the strongest effect, followed by Service Innovation, Operational Efficiency, and Cost Management. These findings suggest that the profitability of hotel assets is not only driven by financial control but also by the ability to maintain customer relationships and implement continuous innovation. Thus, achieving optimal ROA requires an integrated managerial approach that balances internal efficiency with customer-oriented service innovation

<h2>Summary</h2><h3>Introduction</h3> Adolescence experience rapid growth and requires optimal nutrition. Prebiotics and probiotics foods contribute to gut microbiota balance, influencing digestion and nutrient absorption which manifest on the nutritional status. However, the data intake of these foods among Indonesian adolescents remains limited. This study aimed to examines the association between consumption of prebiotic and probiotic food sources and nutritional status among high school students in West java, Indonesia. <h3>Methods</h3> Design: A Cross-sectional analytic observational study. <h3>Setting</h3> SMA Negeri 2 Padalarang, West Bandung Regency, West Java, Indonesia. <h3>Participants</h3> 306 students (grades X-XII) selected through stratified random sampling. All completed the study. Measurements: A food frequency questionnaire assessed intake of prebiotic and probiotic sources. Nutritional status was determined using Body mass Index (BMI) for age. <h3>Results</h3> Fermented food (<i>r</i> = −0.139, <i>p</i> = 0.015) and vegetable consumption (<i>r</i> = −0.477, <i>p</i> < 0.001) were negatively associated with BMI, indicating higher intake corresponding with lower BMI. In Contrast, Cerealia (<i>r</i> = 0.165, <i>p</i> = 0.004) and chocolate products consumption (<i>r</i> = 0.388, <i>p</i> < 0.001) were positively associated with BMI. Meanwhile, fruit, nut, and legumes intake showed no significant relationship. Both prebiotic and probiotic intake accounted for 35.5% of the variation in nutritional status (<i>R</i>² = 0.355). <h3>Conclusions</h3> Consumption of fermented foods and vegetables is associated with lower BMI, while cereals and chocolate products are linked to higher BMI among adolescents. Dietary patterns involving prebiotic and probiotic sources may influence adolescent nutritional status. However, other contributing factors should be considered in future interventions.

The dominance of the law and economics approach, championed by Richard A. Posner, promotes wealth maximization and economic efficiency as the paramount objectives of law. This creates a fundamental gap with distributive justice theories, which posit that the law's primary ethical duty is to ensure equity and moral fairness. The central problem is the apparent tension between a legal system designed for optimal resource allocation and one obligated to deliver social justice, raising critical questions about law's normative foundations. This dialectic is especially significant for pluralistic jurisdictions like Indonesia, where legal ideals must reconcile with socio-cultural values. This study employs qualitative method with a normative-philosophical research design, conducting a critical analysis of primary texts from Posner, Rawls, Sen, and Dworkin. The analytical method involves philosophical argumentation and comparative legal theory to deconstruct the premises and implications of both paradigms. The analysis reveals that while economic efficiency offers a valuable practical framework for predicting behavioral incentives and evaluating legal outcomes, it operates within an amoral calculus that fails to address fundamental questions of rights, dignity, and equitable distribution. As a result, efficiency cannot support social justice as the ethical cornerstone of law. For Indonesia, this necessitates a constitutional synthesis where efficiency-based instruments are consciously subordinated to and harmonized with the principles of Pancasila and the 1945 Constitution, which enshrine social justice. Therefore, it is recommended that Indonesian legal scholarship and policymaking explicitly adopt an integrated framework where efficiency serves as a tool within, not the goal of, a justice-oriented legal system.

This paper analyses the Family Planning Programme (KB) in Indonesia through the perspective of Economic Analysis of Law (EAH) developed by Richard A. Posner, with a focus on legal efficiency in internalising demographic externalities and maximising social wealth. This study uses a legal-economic approach, combining normative legal research methods with economic analysis of public policy, particularly Law No. 52 of 2009 on Population Development and Family Development, Government Regulation No. 87 of 2014 concerning Population Development and Family Development, Family Planning and Family Information Systems, and Presidential Regulation No. 72 of 2021 on Accelerating Stunting Reduction. The results show that family planning policies are legal interventions that meet the Kaldor–Hicks efficiency criteria, as their social benefits, such as a decrease in the total fertility rate (TFR), increased female economic participation, and the creation of a demographic bonus, aggregate to exceed their implementation costs. However, inefficiencies still occur due to increased transaction costs and unmet needs, which reflect market failures and bureaucratic constraints. The analysis shows that the 2025 fiscal efficiency policy, which cuts the budget for contraceptive procurement, has the potential to cause greater social deadweight loss in the future. Therefore, it is recommended that family planning policies be directed towards long-term efficiency through budget protection based on incremental cost-effectiveness ratio (ICER), reduction of transaction costs, and strengthening of access rights to family planning services.

Penelitian ini bertujuan untuk menganalisis akibat hukum bagi pelaku perbuatan melawan hukum yang tidak melaksanakan kewajiban ganti rugi dalam kasus tort dan kecelakaan lalu lintas berdasarkan Pasal 1365 Kitab Undang-Undang Hukum Perdata dan Undang-Undang Nomor 22 Tahun 2009 tentang Lalu Lintas dan Angkutan Jalan. Permasalahan utama dalam penelitian ini adalah lemahnya pelaksanaan kewajiban ganti rugi oleh pelaku meskipun telah terdapat dasar normatif yang jelas. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan, konseptual, dan studi kasus melalui analisis putusan pengadilan yang relevan. Hasil penelitian menunjukkan bahwa ketidakpatuhan pelaku dalam melaksanakan ganti rugi menimbulkan akibat hukum lanjutan berupa upaya eksekusi perdata, serta tidak menghapus kemungkinan pertanggungjawaban pidana. Namun, dalam praktik, mekanisme eksekusi putusan perdata masih menghadapi berbagai kendala struktural dan kelembagaan. Penelitian ini menyimpulkan bahwa perlindungan hukum terhadap korban belum optimal dan memerlukan penguatan regulasi, penegakan hukum yang efektif, serta pengembangan pendekatan keadilan restoratif. Dengan demikian, pembaruan kebijakan hukum perdata menjadi penting untuk menjamin kepastian hukum dan keadilan substantif bagi korban.

Profesi awak kabin di industri penerbangan Indonesia menuntut ketangguhan fisik dan mental yang tinggi akibat tekanan kerja yang kompleks, seperti jadwal yang tidak menentu, tanggung jawab keselamatan penumpang, serta tuntutan pelayanan prima. Penelitian ini bertujuan untuk mengetahui hubungan antara mental toughness dengan stres kerja pada awak kabin perusahaan BUMN transportasi penerbangan di Indonesia. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan metode survei dan penyebaran kuesioner dengan populasi 750 dilakukan dengan perhitungan non probability sampling diperoleh 255 responden awak kabin. Variabel yang diteliti meliputi mental toughness sebagai variabel independent dan stres kerja sebagai variabel dependent. Analisis dilakukan menggunakan uji korelasi Chi Square. Hasil penelitian menunjukkan ada hubungan signifikan antara mental toughness dengan tingkat stres kerja para awak kabin dengan nilai P Value 0,000&lt;0,05 dan nilai odd ratio =8,464. Temuan ini mengindikasikan bahwa individu dengan mental toughness yang tinggi cenderung mampu mengelola stres kerja lebih efektif. Diharapkan organisasi BUMN penerbangan agar memperhatikan jam kerja para awak kabin untuk mengurangi tingkat stress para awak kabin, agar turn over dalam pekerjaannya tidak tinggi, sehingga menghasilkan kinerja yang baik.

ABSTRACT Nutritional Status is one of the predictors of human energy balance. Adequate dietary intake plays an important role in providing human body with proper needs of nutrients such as carbohydrates, protein and fats which are converted into energy. The body's ability to produce adequate energy may be tied to the level of fitness it maintains, particularly in support of bodily functions, physical activity, and overall well-being. To find the correlation between dietary intake and fitness level, The team of coaches, doctor, nutritionist, physiotherapist, and medical record professional try to find the connection between nutrition intake of young adults of Marching band team’s and their physical fitness using Copper Fitness test. This study includes all 41 young adults of Marching Band’s team. The interview of nutrition intake was taken using an online food frequency questionnaire, meanwhile the Copper fitness test was taken directly under supervision of their fitness coaches at Yogyakarta. The result of Spearman Rank Correlation test between Body Mass Index (BMI) with Cooper fitness test result has negative correlation (r= -0.265, p=0.047), total dietary protein intake has positive correlation and statistically significant with Cooper fitness test result (r =0.287 and p= 0.034). On the other hand, other dietary intake such as total energy consumption, carbohydrates, fats and hydration have positive correlation with Copper Fitness test result (r=0.238, p=0.067, r=0.038, p=0.406; r= 0.065, p=0.344; r= 0.062, p=0.350). Considering these findings, it is essential for the marching band team to maintain their BMI and their dietary intake especially protein to maintain their muscle health to have an excellent fitness condition of their fitness level. However, the correlation might relatively weak means, it has another factor may also contribute to individual’s performance on the Cooper fitness test.

Corporate Social Responsibility (CSR) has become a strategic priority for firms seeking to strengthen brand value, particularly in emerging markets where consumer expectations toward ethical and socially responsible business practices are rapidly evolving. This study investigates the influence of CSR on brand equity and examines the moderating role of consumer trust in enhancing this relationship. Utilizing a quantitative research approach, data were collected from 268 consumers in an emerging market context and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that CSR has a positive and significant effect on brand equity, demonstrating that responsible business initiatives contribute not only to social welfare but also to consumer perceptions of brand value. Moreover, consumer trust significantly moderates the relationship between CSR and brand equity, indicating that CSR initiatives are more effective when consumers perceive the brand as trustworthy. The study enriches stakeholder theory and consumer-based brand equity literature by emphasizing trust as a critical variable that reinforces CSR outcomes. Practical implications suggest that companies in emerging markets should design CSR programs aligned with consumer expectations while ensuring transparency and consistency to build stronger brand loyalty. Future research is encouraged to explore additional contextual factors and cross-industry comparisons for broader generalization.

Based on the idea of fiduciary obligation, this paper investigates the vagueness of the requirements of good faith and caution in the accountability of directors under Article 97 of the Limited Liability Company Law, which causes limited liability firms to go bankrupt. As the company's governing body, the board of directors has a duty to run the business responsibly, professionally, and in good faith. However, in practice, there is often ambiguity regarding the limits of responsibility, criteria for negligence, and the definition of conflict of interest. A normative legal analysis indicates a legal vacuum in Article 97, particularly regarding objective standards of good faith, mechanisms for proving negligence, and loss prevention procedures, allowing directors to avoid liability even though their actions are detrimental to the company. Using a comparative legal approach and interpretation of the fiduciary duty doctrine, this study emphasizes the need for legal reform through the formulation of clearer criteria regarding the fiduciary obligations of directors, standards of prudence, loss prevention mechanisms, and regulations regarding conflicts of interest.

The Constitutional Court (MK) Decision No. 168/PUU-XXI/2023 marks a significant milestone in the development of labor law in Indonesia, particularly concerning Fixed-Term Employment Agreements (Perjanjian Kerja Waktu Tertentu or PKWT). The ruling sets a maximum duration for the implementation of PKWT at five years, including all possible extensions during the employment period. This time limit aims to provide legal certainty while ensuring maximum protection for workers employed under PKWT, who have often faced uncertainty and vulnerability in industrial relations. Issued on October 31, 2024, the MK decision strengthens the principle of justice in industrial relations by offering clearer and better protection for PKWT workers. With the five-year cap, workers are no longer subjected to prolonged uncertainty regarding their employment status, securing their rights more definitively. The ruling also balances employers’ authority to regulate employment relationships, allowing the use of PKWT under clear restrictions without arbitrary and unlimited contract renewals. This decision presents challenges for employers in adapting their contract practices to comply with the new regulations, especially in managing PKWT workers for short-term operational needs. MK Decision No. 168/PUU-XXI/2023 provides a stronger legal foundation to realize justice and legal certainty for workers, fostering harmonious, fair, and sustainable industrial relations, particularly for workers under PKWT status.