Ganec Swara https://jurnal.yalamqa.com/index.php/gara <p><strong>Ganec Swara </strong>(p-ISSN : 1978 – 0125, e-ISSN: 2615-8116) merupakan wadah bagi para peneliti, akademisi dan praktisi untuk mempublikasikan karya ilmiah dalam berbagai bidang ilmu seperti Pertanian, Manajemen, Pendidikan, Sosial Humaniora, Teknik dan Sains. Jurnal diterbitkan oleh Yayasan Al-Amin Qalbu setiap bulan Maret, Juni, September dan Desember.</p> Yayasan Al-Amin Qalbu en-US Ganec Swara 1978-0125 ANALISIS HUBUNGAN INDEKS HUJAN TERHADAP INDEKS BANJIR DI DAS JANGKOK https://jurnal.yalamqa.com/index.php/gara/article/view/580 <p><em>Imbalances within the hydrological system, such as irregular rainfall distribution, can trigger hydrometeorological disasters, particularly floods. This study aims to determine the correlation between rainfall indices and flood occurrences in the Jangkok River, employing a statistical approach to elucidate the relationship between two variables. The rainfall index method used is the Standardized Precipitation Index (SPI), a statistical measure that calculates rainfall deviation from the long-term mean over specific timescales. Meanwhile, the flood index is analyzed using the Standardized Streamflow Index (SSI), which assesses wet or dry conditions of an area based on river discharge data. This research examines the relationship between monthly SPI-1 and monthly SSI-1 using Pearson correlation method. The results show correlation coefficient (r) of 0.405 between the SPI-1 rainfall index and the SSI-1 flood index. This indicates a moderate positive relationship, meaning that increase in the rainfall index tends to be followed by increase in the streamflow (flood) index. Consequently, the SSI flood index can be explained by 16% of SPI rainfall index, while the remaining 84% is influenced by other factors. In other words, 16% of flood events at the study site directly influenced by rainfall, whereas majority driven by other factors affecting hydrological.</em></p> Anom Patra Singgih Humairo Saidah Anid Supriyadi Copyright (c) 2026 Anom Patra Singgih, Humairo Saidah, Anid Supriyadi https://creativecommons.org/licenses/by-sa/4.0 2026-03-04 2026-03-04 20 1 1 9 10.59896/gara.v20i1.580 EKSISTENSI EKSAMINASI DALAM SEBUAH LEMBAGA PERADILAN https://jurnal.yalamqa.com/index.php/gara/article/view/597 <p><em>The purpose of this study is to find out how the form of examination existence in a judicial institution and whether the existence of examination in a judicial institution can control the performance of judges in making a product such as a decision maximally or not, so that it can reduce judges' errors in making decisions in court. This study is alibrary research that uses data in the form of books, laws, articles, journals, several cases that often occur and other literature related to the title, while the technique and data collection is by collecting various ideas, theories and concepts from various literature that emphasizes the comparison process between arguments, articles or other laws. The approach method used in this study is the statute approach, conceptual approach, case approach and historical approach or history.</em></p> <p><em> The research findings indicate that the existence of examinations within a judicial institution is purely internal and serves as an oversight instrument by the Supreme Court (MA) over its subordinate judges. The formal basis for this practice began with the issuance of Supreme Court Circular Letter (SEMA) Number 1 of 1967. This SEMA requires the heads of first-instance and appellate courts to examine judges' decisions to assess their competence and thoroughness. However, when viewed over time until today, despite the existence of the Judicial Commission (KY), the function of internal examinations has tended to stagnate or become merely an administrative formality</em></p> Titin Apriani Copyright (c) 2026 Titin Apriani https://creativecommons.org/licenses/by-sa/4.0 2026-03-04 2026-03-04 20 1 10 17 10.59896/gara.v20i1.597 IMPLEMENTASI MEDIASI DALAM PENYELESAIAN SENGKETA HARTA BERSAMA PASCA PERCERAIAN : (ANALISIS PUTUSAN NOMOR 203/PDT.G/2023/PA.SKH) https://jurnal.yalamqa.com/index.php/gara/article/view/598 <p><em>This study examines the implementation of mediation in resolving post-divorce joint marital property disputes through an analysis of Decision No. 203/Pdt.G/2023/PA.Skh, which embodies a settlement agreement with distinctive features, namely the classification of land as separate property and buildings as joint marital property, as well as unequal distribution schemes of 50:50 and 90:10. The research focuses on two main issues: the legal standing of separating land and buildings within mediation agreements under Islamic law and the Compilation of Islamic Law (KHI), and the juridical analysis of judicial considerations in endorsing such agreements. Employing a normative-juridical approach with a case study method of the Sukoharjo Religious Court decision, the study finds that the separation of land and buildings is justifiable based on the principles of independent ownership in fiqh muʿāmalāt, the concept of ḥaqq al-qarār (right of use), and the doctrine of commingling of assets. Furthermore, the deviation from the 50:50 formula under Article 97 KHI can be legitimized through freedom of contract and the maxim prioritizing intent over form. However, limited substantive judicial reasoning highlights the need for standardized guidelines in affirming non-standard mediation agreements</em></p> R. Fahmi Natigor Daulay Ahwan Ahwan Copyright (c) 2026 R. Fahmi Natigor Daulay, Ahwan Ahwan https://creativecommons.org/licenses/by-sa/4.0 2026-03-04 2026-03-04 20 1 18 27 10.59896/gara.v20i1.598 PENGARUH VARIASI PANJANG PIPA PERFORASI PVC TERHADAP DISTRIBUSI IRIGASI DAN HUBUNGAN REGRESI YANG DIPEROLEH https://jurnal.yalamqa.com/index.php/gara/article/view/592 <p><em>A perforated irrigation system composed of a network of perforated pipes through which water is pumped under pressure is expected to exhibit a specific flow pattern as its length is increased. This effect is also estimated on the magnitude of irrigation flow at each perforation along the pipe. Therefore, this phenomenon needs to be studied to achieve even irrigation distribution. The magnitude of differences in irrigation yields and the magnitude of irrigation that occur, along with the regression relationship between parameters, also need to be understood so that the perforated pipe design can provide flow according to application requirements.</em></p> <p><em>The study aimed to determine the regression relationship between test parameters of a perforation network using three ½" diameter pipes, with a pipe spacing of 100 cm and a perforation hole spacing of 0.6 m. Data analysis included irrigation yields, irrigation deviations, and variations in perforation pipe length. The results were presented in tables and graphs, and regression graphs were discussed and conclusions drawn descriptively.</em></p> <p><em>The results showed that increasing the length of the perforation pipe resulted in a smaller irrigation flow, resulting in smaller yield differences. Irrigation flow was irregular, and several polynomial linear regression relationships were found at P3 with R values ​​ranging from 0.6 to 0.9 at a pipe length of 600 cm</em></p> I D G Jaya Negara Heri Sulistiyono Anid Supriyadi Humairo Saidah Lalu Muhamad Dicko Febriza Copyright (c) 2026 I D G Jaya Negara, Heri Sulistiyono, Anid Supriyadi, Humairo Saidah, Lalu Muhamad Dicko Febriza https://creativecommons.org/licenses/by-sa/4.0 2026-03-04 2026-03-04 20 1 28 36 10.59896/gara.v20i1.592 PENGARUH FIRM SIZE, PROFITABILITAS, DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE https://jurnal.yalamqa.com/index.php/gara/article/view/599 <p><em>This study aims to analyze the effect of firm size, profitability, and corporate social responsibility (CSR) on the implementation of good corporate governance (GCG) in mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The method used is a quantitative approach with secondary data analyzed using multiple linear regression. The results show that only the Firm Size variable has a significant effect on GCG, but with a negative direction. Meanwhile, the variables of profitability and CSR did not have a significant effect on the implementation of GCG. These findings indicate that the internal factors studied do not fully explain the variation in GCG implementation in the mining sector</em></p> I Gusti Agung Arista Pradnyani Nila Rahayu Adrianda Anwar Sri Maryanti Copyright (c) 2026 I Gusti Agung Arista Pradnyani, Nila Rahayu, Adrianda Anwar, Sri Maryanti https://creativecommons.org/licenses/by-sa/4.0 2026-03-04 2026-03-04 20 1 37 44 10.59896/gara.v20i1.599 ANALISIS RISIKO OPERASIONAL KERUSAKAN CONVEYOR BELT DENGAN METODE BOWTIE ANALYSIS DI BONTANG COAL TERMINAL (BOCT) https://jurnal.yalamqa.com/index.php/gara/article/view/606 <p><em>This study was motivated by the occurrence of a belt conveyor tear in Area C26 at the Bontang Coal Terminal, which is managed by PT Indominco Mandiri, a subsidiary of PT Indo Tambangraya Megah Tbk. The incident caused significant disruptions to the coal loading process and resulted in substantial operational losses. This research aims to analyze the operational risks arising from the incident and to identify its causes, consequences, and the effectiveness of existing risk controls. The study employs a qualitative descriptive research design using the Bowtie Analysis approach, supported by field observations, semi-structured interviews, and document analysis. The findings indicate that the damage was influenced by several factors, including belt wear, conveyor misalignment, environmental conditions, the potential ingress of foreign objects, and limitations in early detection systems. The incident led to a seven-day suspension of loading activities, increased operational costs due to demurrage, and elevated occupational safety risks. The application of Bowtie Analysis generated recommendations to strengthen both preventive and mitigative controls, such as integrating real-time monitoring sensors to enhance operational reliability</em></p> Ira Nirmala Syifa Fajar Maulani Melia Handayani Copyright (c) 2026 Ira Nirmala, Syifa Fajar Maulani, Melia Handayani https://creativecommons.org/licenses/by-sa/4.0 2026-03-04 2026-03-04 20 1 45 51 10.59896/gara.v20i1.606 PERAN TAX TREATY SEBAGAI INSTRUMEN HUKUM UNTUK MENINGKATKAN INVESTASI ASING DI INDONESIA https://jurnal.yalamqa.com/index.php/gara/article/view/557 <p><em>The Double Taxation Agreement, commonly referred to as a Tax Treaty, serves as an international legal instrument designed to prevent investors from being taxed twice on the same income. This study explores the role of Tax Treaties in strengthening Indonesia’s investment climate by providing legal certainty and reducing fiscal risks for foreign investors. Using a normative juridical approach, the research examines national regulations, international agreements, and practical implementation in Indonesia. The findings suggest that Tax Treaties not only ease the tax burden for cross-border investors but also enhance trust in Indonesia’s legal and fiscal framework, thereby increasing the country’s competitiveness as an investment destination. Nevertheless, the effectiveness of Tax Treaties depends on consistent law enforcement, the administrative capacity of tax authorities, and the government’s ability to balance national fiscal interests with international commitments. In conclusion, optimizing Tax Treaties as a legal instrument requires synergy between fiscal policy, regulatory reform, and international diplomacy to ensure sustainable growth of foreign investment in Indonesia.</em></p> Akbarudin Noor Copyright (c) 2026 Akbarudin Noor https://creativecommons.org/licenses/by-sa/4.0 2026-03-04 2026-03-04 20 1 52 62 10.59896/gara.v20i1.557 MODEL IMPLEMENTASI KEBIJAKAN PEMULIHAN PASCA BENCANA GEMPA BUMI 2018 DI KABUPATEN LOMBOK TIMUR https://jurnal.yalamqa.com/index.php/gara/article/view/579 <p><strong><em> </em></strong><em>The scope of the study is policy implementatuon model of earthquake 2018. The aim of the study is to analysis earthquake 2018 and earthquake 2018 recovery. The study method used is mixed methods, namely quantitative and qualitative. The result of study showed that earthquake 2018 in East Lombok Regency is funded by central government and provincial government. The policy implementation of earthquake 2018 post disaster recovery is suitable with Grindle model</em></p> Lalu Muh. Kabul Copyright (c) 2026 Lalu Muh. Kabul https://creativecommons.org/licenses/by-sa/4.0 2026-03-04 2026-03-04 20 1 63 70 10.59896/gara.v20i1.579 ANALISIS PENGARUH PAJAK DAERAH DAN PENDAPATAN TRANSFER TERHADAP INDEKS PEMBANGUNAN MANUSIA KABUPATEN KOTA DI-NTB https://jurnal.yalamqa.com/index.php/gara/article/view/586 <p><em>This study examines how regional taxes and transfer revenues affect West Nusa Tenggara (NTB) districts/cities' HDIs. This study is quantitative and explanatory. The secondary data used are panel data from 10 NTB Province districts/cities from 2019–2024. Multiple linear regression with SPSS is employed for analysis. Regional taxes somewhat positively and significantly affect the HDI, while transfer revenues negatively and significantly affect it. Regional taxes and transfer income also impact HDI. According to the coefficient of determination, regional taxes and transfer revenues explain 30.4% of HDI variation, whereas other factors fall outside the model. These data suggest that optimising regional taxes might boost fiscal capacity and increase human development, while significant dependence on transfer revenues without good management may decrease it. This research should help shape regional fiscal strategies that improve community welfare</em></p> Gilang Andriansyah Ofhi Sabriana Shafira Al-Maida Suparlan Suparlan Copyright (c) 2026 Gilang Andriansyah, Ofhi Sabriana, Shafira Al-Maida, Suparlan Suparlan https://creativecommons.org/licenses/by-sa/4.0 2026-03-04 2026-03-04 20 1 71 81 10.59896/gara.v20i1.586 ANALISIS PENDAPATAN PEDAGANG KOPI GEROBAK KELILING DI KOTA PALANGKA RAYA https://jurnal.yalamqa.com/index.php/gara/article/view/604 <p style="margin: 0cm; text-align: justify; text-indent: 1.0cm;"><em><span lang="EN-US" style="font-size: 11.0pt;">This study aims to analyze the income of mobile coffee cart vendors in Palangka Raya City. A descriptive qualitative approach was applied to three businesses: Kopi Briling, Kopi Leluasa, and Halte Kopi Gabema. Data were collected through interviews, observation, and documentation, and analyzed using the Miles and Huberman interactive model. The findings indicate that income is influenced by business duration, capital, working hours, location, promotion, and operational strategies. Kopi Briling recorded the highest net income at Rp14,358,000 per month, followed by Kopi Leluasa at Rp6,052,000 and Halte Kopi Gabema at Rp4,592,000. Income differences were affected by business scale, marketing strategies, cost efficiency, and external factors such as weather and location. The study concludes that the success of mobile coffee cart businesses depends on the entrepreneurs’ adaptability in managing operations and market conditions.</span></em></p> Tiurma Sari Dewi Flora Sinaga Rinto Alexandro Fendy Hariatama H. Copyright (c) 2026 Tiurma Sari Dewi Flora Sinaga, Rinto Alexandro, Fendy Hariatama H. https://creativecommons.org/licenses/by-sa/4.0 2026-03-04 2026-03-04 20 1 82 88 10.59896/gara.v20i1.604 PENETAPAN WILAYAH HUTAN DI KAWASAN PARIWISATA BAHARI: TINJAUAN HUKUM DAN DAMPAK EKONOMI PADA GILI TRAWANGAN, GILI AIR, DAN GILI MENO https://jurnal.yalamqa.com/index.php/gara/article/view/603 <p><em>Overlapping regulations among marine protection and forest areas in Gili Tramena need attention because they can trigger</em><em> regulatory conflicts on the ground. In addition, there is still a lack of synchronization between regulations governing land use and the management of the Gili Matra conservation area. What are the impacts of designating forest areas in marine tourism regions from legal and economic perspectives on Gili Trawangan, Gili Air, and Gili Meno? This research is normative legal research. The approaches used in this study are: a. statutory approach, b. conceptual approach, c. philosophical approach. The Minister of Environment and Forestry should release the forest area status of Gili Trawangan, Gili Air, and Gili Meno to avoid disrupting ongoing tourism business activities.</em></p> Ni Luh Ariningsih Sari Copyright (c) 2026 Ni Luh Ariningsih Sari https://creativecommons.org/licenses/by-sa/4.0 2026-03-04 2026-03-04 20 1 89 97 10.59896/gara.v20i1.603 ANALISIS KINJERJA KARYAWAN DI PEGADAIAN KONVENSIONAL: STUDI PADA BAGIAN LAYANAN, PENAKSIRAN, DAN ADMINISTRATIF https://jurnal.yalamqa.com/index.php/gara/article/view/601 <p><em>Pegadaian is a non-bank financial institution that provides pawn-based services to people who need funds quickly. This study aims to analyze employee performance, identify factors that influence performance, and examine management efforts to improve employee performance at conventional Pegadaian, especially in the service, appraisal, and administrative departments. This study uses a descriptive qualitative approach. Data were collected through observation, interviews, and documentation. Research informants were selected using a purposive sampling technique involving employees in the service, appraisal, and administrative departments, as well as branch managers or supervisors. Data analysis techniques used were data reduction, data presentation, and conclusion drawing. The results of the study indicate that employee performance in all three departments is quite good, despite differences in task types. Employee performance is influenced by skills, work motivation, technology, work environment, career development, training programs, and rewards implemented by management.</em></p> Yulia Fitri Rosydiati Nazwa Farahdila Nila Rahayu Copyright (c) 2026 Yulia Fitri Rosydiati, Nazwa Farahdila, Nila Rahayu https://creativecommons.org/licenses/by-sa/4.0 2026-03-04 2026-03-04 20 1 98 102 10.59896/gara.v20i1.601 MANAJEMEN RISIKO KESELAMATAN DAN KESEHATAN KERJA PADA PROYEK PEMBANGUNAN RUMAH DUA LANTAI DI MENGWI https://jurnal.yalamqa.com/index.php/gara/article/view/600 <p><em>Every construction project has the potential risk of work accidents that can cause losses in terms of time, costs, and worker safety. This study aims to identify the types and levels of work accident risks in a two-story residential building construction project in Mengwi District, Badung Regency. The method used is descriptive qualitative with the Rating Scale technique, processed using SPSS version 31. Primary data was obtained through a questionnaire that has been tested for validity and reliability, while secondary data came from literature and project documents. Respondents numbered 49 people, consisting of foremen, head craftsmen, and workers. The results showed that the highest risks in the upper structure were workers being hit by materials and falling from a height. In the lower structure, the dominant risks were injuries caused by digging tools and excavated soil. In MEP work, the main risks were falls from a height and electric shock. Risk control is recommended through daily K3 inspections, warning signs, the use of PPE, and increasing occupational safety awareness.</em></p> I Gede Suka Diatmika Ida Bagus Gede Indramanik Ni Kadek Astariani Copyright (c) 2026 I Gede Suka Diatmika, Ida Bagus Gede Indramanik, Ni Kadek Astariani https://creativecommons.org/licenses/by-sa/4.0 2026-03-04 2026-03-04 20 1 103 112 10.59896/gara.v20i1.600 IDENTIFIKASI FAKTOR-FAKTOR PENYEBAB TERJADINYA WASTE MATERIAL PADA PROYEK PENINGKATAN KUALITAS KAWASAN PEMUKIMAN KUMUH (STUDI KASUS: DESA CANDIKUNING, KECAMATAN BATURITI, KABUPATEN TABANAN) https://jurnal.yalamqa.com/index.php/gara/article/view/585 <p><em>Construction project work is a long process. During the implementation, various problems will inevitably be encountered. The most common problem is wasted materials. Waste materials are not only about wasted materials, but also wasted time and do not provide added value to the users of construction services. This study aims to provide answers to the factors causing material waste that are very dominant in the project to improve the quality of slum areas in Candikuning Village, Baturiti District, Tabanan Regency. This study ran for 7 (seven) days from July 29, 2025 to August 4, 2025. This study was carried out by distributing questionnaires to 32 contractor members who carried out the construction project in Candikuning. Data were analyzed using descriptive analysis through the results of the mean and standard deviation. This study provides answers to the most dominant factors in material waste in the project to improve the quality of slum areas in Candikuning Village, Baturiti District, Tabanan Regency. There are 3 (three) main factors that influence waste material, namely design changes (F5) where the mean score is 4.5 and the standard deviation is 0.57; waiting time for equipment repair (A3) with a mean of 4.44 and a standard deviation of 0.56; and complex image detailing (F4) with a value for the mean of 4.44 and a standard deviation of 0.67.</em></p> I Ketut Mertayasa Ida Bagus Gede Indramanik Ni Kadek Astariani Copyright (c) 2026 I Ketut Mertayasa, Ida Bagus Gede Indramanik, Ni Kadek Astariani https://creativecommons.org/licenses/by-sa/4.0 2026-03-04 2026-03-04 20 1 113 123 10.59896/gara.v20i1.585 PERBANDINGAN KINERJA PENYARING AIR SISTEM UPFLOW PIPA VERTIKAL DAN PIPA U DALAM MENURUNKAN KEKERUHAN DAN TOTAL PADATAN TERSUSPENSI https://jurnal.yalamqa.com/index.php/gara/article/view/591 <p><em>Efforts to enhance the performance of simple filtration systems have been continuously developed, one of which involves modifying the flow path within the filter. This study aims to evaluate the effect of incorporating a horizontal section into the filter pipe on its ability to reduce turbidity and Total Suspended Solids (TSS). The study was conducted using an experimental approach by comparing a vertikal pipe filter with a U-shaped pipe filter featuring variations in horizontal pipe length. The performance of each filter configuration was evaluated based on its effectiveness in reducing turbidity and TSS, and by determining the relative performance index to assess differences in filtration efficiency between configurations. The results indicate that the addition of a horizontal section to the filter pipe significantly enhances filtration efficiency. An increase in the horizontal pipe length corresponds to greater reductions in turbidity and TSS. The U-shaped pipe filter outperformed the vertikal pipe filter, achieving relative performance indices of 1.7 for turbidity reduction and 1.9 for TSS reduction. The higher performance indices observed for the U-shaped filter suggest that flow path modification in the form of a U-shaped configuration is more effective in removing suspended particles with relatively larger mass, indicating its potential application as a more efficient alternative design for simple filtration systems</em></p> Humairo Saidah Anid Supriyadi Heri Sulistiyono I Dewa Gede Jaya Negara Copyright (c) 2026 Humairo Saidah, Anid Supriyadi, Heri Sulistiyono, I Dewa Gede Jaya Negara https://creativecommons.org/licenses/by-sa/4.0 2026-03-04 2026-03-04 20 1 124 132 10.59896/gara.v20i1.591 STRATEGI MANAJEMEN LALU LINTAS PADA TRUK CURAH KERING DI PELINDO CIWANDAN https://jurnal.yalamqa.com/index.php/gara/article/view/611 <p><em>This study was motivated by the increasing volume of dry bulk trucks at Pelabuhan Ciwandan, which has led to traffic congestion and longer Truck Round Time (TRT), particularly within the buffer area. The objective of this research is to analyze the effectiveness of the implemented traffic management strategy and to examine the role of the buffer area in supporting operational efficiency at the dry bulk terminal. This study employed a descriptive qualitative approach through field observations, in-depth interviews with operational personnel, and document analysis. Data were analyzed using data reduction, data display, and conclusion drawing techniques. The findings indicate that although the traffic management system has been operationally implemented, it has not been fully effective in controlling fluctuations in truck arrivals during peak hours. Limited capacity and suboptimal zoning arrangements within the buffer area contribute to queuing and increased TRT. Therefore, optimizing the buffer area through functional zoning and arrival distribution control is essential to improving terminal operational performance</em></p> Muhammad Faza Ghiffari Sedayu Syifa Fajar Maulani Melia Handayani Copyright (c) 2026 Muhammad Faza Ghiffari Sedayu, Syifa Fajar Maulani, Melia Handayani https://creativecommons.org/licenses/by-sa/4.0 2026-03-12 2026-03-12 20 1 133 140 10.59896/gara.v20i1.611 PENDEKATAN ARSITEKTUR HIJAU PADA PERANCANGAN DIVING CENTER DAN WISATA BAWAH LAUT DI TULAMBEN, KARANGASEM https://jurnal.yalamqa.com/index.php/gara/article/view/612 <p><em>Tulamben possesses remarkable appeal with 10 strategic diving sites, ranging from the historic U.S.A.T Liberty Shipwreck, the macro ecosystem at Seraya Secrets, to the coral diversity at Drop Off and Coral Garden. With a wide distribution of dive sites and visits reaching up to 700 divers during peak season, facilities are needed not only for recreation but also to centrally manage environmental impacts through a Green Architecture approach. However, existing facilities are not yet optimal in integrating recreational, educational, and environmental preservation aspects. This study aims to formulate a design concept for a Diving Center and Underwater Tourism using Green Architecture principles to minimize environmental impacts while enhancing facility quality. The research method is qualitative descriptive, including field observation, interviews, comparative analysis, and design synthesis. The results indicate that implementing Green Architecture principles such as natural ventilation for energy efficiency, utilization of local volcanic materials to reduce carbon footprint, and a self-contained rinse water filtration system can create a 6,613.57 m² functional space with recreational, educational, and homey characteristics that support sustainable underwater tourism in Tulamben</em></p> I Gede Aditya Maha Yoga Ida Bagus Idedhyana Made Ratna Witari Copyright (c) 2026 I Gede Aditya Maha Yoga, Ida Bagus Idedhyana, Made Ratna Witari https://creativecommons.org/licenses/by-sa/4.0 2026-03-12 2026-03-12 20 1 141 154 10.59896/gara.v20i1.612 ANALISIS BIAYA PRODUKSI DAN PENENTUAN HARGA JUAL (STUDI KASUS PADA USAHA DAGANG PAKAN AYAM ABAH HANTIO) https://jurnal.yalamqa.com/index.php/gara/article/view/618 <p><em>This research is motivated by the importance of managing production costs and determining appropriate selling prices for small-scale trading businesses to ensure their survival and competitiveness. The Abah Hantio Chicken Feed Trading Business in Ngurit Village, South Barito Regency, still sets selling prices based on simple estimates without systematic production cost calculations. This study aims to analyze production costs, determine the selling price determination method used, and compare the results of production cost and selling price calculations using the full costing method with business practices.</em></p> <p><em>The method used is descriptive qualitative, with data obtained through observation, interviews, and documentation. Data were analyzed through data reduction, presentation, and conclusion drawing. The results indicate that the business has not included all components of production costs, particularly overhead costs, so the selling price does not fully reflect actual costs. Calculations using the full costing method provide more accurate total costs and more rational selling prices, potentially</em> <em>improving business sustainability. It is recommended that businesses implement full costing and cost-plus pricing for more structured and efficient financial management and future competitiveness</em></p> Elisa Elisa Revnussa Octobery Kharisma Nugraha Putra Sri Rohaetin Copyright (c) 2026 Elisa Elisa, Revnussa Octobery, Kharisma Nugraha Putra , Sri Rohaetin https://creativecommons.org/licenses/by-sa/4.0 2026-03-28 2026-03-28 20 1 155 161 10.59896/gara.v20i1.618 PENGARUH KOALISI POLITIK TERHADAP SISTEM PEMERINTAHAN DI INDONESIA https://jurnal.yalamqa.com/index.php/gara/article/view/623 <p><em>Political coalitions in Indonesia’s governmental system play a crucial role in shaping policy direction and ensuring governmental stability. The background of this research stems from the reality that no single party is able to secure an absolute majority, compelling the president to form coalitions in order to gain legislative support. The research problem addressed is how political coalitions influence the president’s independence in decision-making, as well as the strategies that can be applied to maintain such independence. This study employs a normative juridical approach using the statute approach and conceptual approach, with data collection techniques through literature review. The findings reveal that political coalitions are often transactional and pragmatic, which may restrict the president’s maneuverability and blur governmental accountability. Strategies available to the president include exercising constitutional prerogative rights, strengthening the role of the Corruption Eradication Commission (KPK) as an external watchdog, and establishing substantive coalitions that involve civil society. The conclusion emphasizes that without clear regulations, political coalitions may weaken the presidential system. Therefore, the recommendations proposed include revising the political party law, implementing transparency mechanisms in coalition agreements, and reinforcing horizontal accountability systems. This research is expected to contribute to the development of more transparent and accountable governance in Indonesia</em></p> Beverly Evangelista Iskandar Sukmana Riska Ari Amalia Copyright (c) 2026 Beverly Evangelista, Iskandar Sukmana, Riska Ari Amalia https://creativecommons.org/licenses/by-sa/4.0 2026-03-28 2026-03-28 20 1 162 167 10.59896/gara.v20i1.623 PENENTUAN PRIORITAS VENDOR JASA TRUCKING PADA PROSES DELIVERY DI PTP MULTIPURPOSE BANTEN https://jurnal.yalamqa.com/index.php/gara/article/view/621 <p><em>PTP Multipurpose Banten is a terminal operator that provides cargo handling services such as stevedoring, cargodoring, and receiving/delivery for various commodities. In carrying out delivery activities, the company utilizes trucking vendors to support the distribution of commodities, particularly dry bulk cargo. However, in practice, several trucking vendors have not performed optimally, resulting in truck waiting time and the failure to achieve daily productivity standards. This condition occurs because the previous vendor selection process only considered price and the number of available trucks. Therefore, this study aims to determine the priority of trucking vendors to support the delivery process at PTP Multipurpose. The methods used in this study are the Analytical Hierarchy Process (AHP) and the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS). The results of the AHP calculation indicate that delivery is the priority criterion with a weight of 0.279, while the priority sub-criterion is service responsibility with a weight of 0.771. Furthermore, the TOPSIS results show that PT BBC is the top-ranked trucking vendor with the highest preference value of 0.9701, and therefore is recommended as the priority vendor to support the delivery process at PTP Multipurpose Banten</em></p> Siti Kurotul Ainiah Wenny Ananda Larasati Ma'ruf Ma'ruf Copyright (c) 2026 Siti Kurotul Ainiah, Wenny Ananda Larasati, Ma'ruf Ma'ruf https://creativecommons.org/licenses/by-sa/4.0 2026-03-28 2026-03-28 20 1 168 182 PENGARUH DIGITALISASI AKUNTANSI DAN LITERASI KEUANGAN DIGITAL TERHADAP PRESTASI KERJA/KINERJA UMKM DI KECAMATAN PRAYA BARAT LOMBOK TENGAH https://jurnal.yalamqa.com/index.php/gara/article/view/619 <p><em>The purpose of this study was to analyze accounting digitalization and digital financial literacy, each measured by the following indicators: Perception of Accounting Digitalization, Experience with Accounting Digitalization, Challenges in Implementing Accounting Digitalization, Knowledge, Skills/Experience, Behavior, and Perception and Trust, all significantly influencing both simultaneous and partial work performance of MSMEs in West Praya District, Central Lombok.</em> <em>The population consisted of four MSME clusters with 1,314 samples, of which 93 were taken. The results showed that each of the seven independent variable indicators significantly influenced both partial and simultaneous work performance of MSMEs. The coefficient values ​​for all seven variable indicators were positive, indicating a unidirectional relationship between the seven variables and MSME work performance.</em> <em>The strength of the relationship between the independent and dependent variables, indicated by the R value of 71.6%, indicates a very strong correlation.</em> <em>Variations in MSME performance are explained by variations in the seven independent variable indicators, accounting for 87.4%, as indicated by the adjusted R2. The remaining 12.6% is explained by factors outside the model.</em> <em>It was identified that in predicting the dependent variable, as seen from the Standard Error of Estimate (SEE) value of 0.138, a smaller SEE value indicates a more accurate regression model in predicting the dependent variable. </em></p> Endang Kartini Lalu Mimbar Izrawati Izrawati Copyright (c) 2026 Endang Kartini, Lalu Mimbar, Izrawati Izrawati https://creativecommons.org/licenses/by-sa/4.0 2026-03-28 2026-03-28 20 1 183 198 10.59896/gara.v20i1.619 ANALISIS TINGKAT PELAYANAN SIMPANG TAK BERSINYAL MENGGUNAKAN METODE MKJI DAN GAP ACCEPTANCE https://jurnal.yalamqa.com/index.php/gara/article/view/622 <p><em>The Guru Bangkol – Nuraksa Street intersection is one of the unsignalized intersections in Mataram City located in a densely populated residential area, with commercial services, services including health and education, thus having high traffic potential. This raises the need for research on intersection performance analysis. This research was conducted using two analyses, namely based on the 1997 Indonesian Road Capacity Manual (MKJI) and Gap Acceptance (GA). The results of the data analysis show that based on the MKJI, the level of service (LOS) of the intersection is E because it has a saturation degree of 0.94. Meanwhile, based on GA, the LOS of the intersection is in category D, because it has a delay of 28,880 seconds/vehicle. This difference is potentially caused by the behavior of drivers who use areas that are not intended for their intended use such as the shoulder, sidewalk and opposite lane. In the future, research is highly expected on the utilization of road safety support spaces that have the potential to cause side obstacles around the intersection</em></p> Benny Febriyansyah Ida Ayu Oka Suwati Sideman Rohani Rohani Copyright (c) 2026 Benny Febriyansyah, Ida Ayu Oka Suwati Sideman, Rohani Rohani https://creativecommons.org/licenses/by-sa/4.0 2026-03-28 2026-03-28 20 1 199 205 10.59896/gara.v20i1.622 ANALISIS STRATEGI BAURAN PEMASARAN PADA PT. HAKA INDONUSA LOGISTIK UNTUK MENINGKATKAN PENGGUNAAN JASA FREIGHT FORWARDING https://jurnal.yalamqa.com/index.php/gara/article/view/615 <p><em>This study aims to analyze the marketing strategy implemented by PT Haka Indonusa Logistik in an effort to increase the number of freight forwarding service users and to formulate appropriate strategies based on the company’s internal and external conditions. The research method employed is a descriptive qualitative approach, with data collected through observation, interviews, and documentation. Data analysis was conducted using the marketing mix method consisting of the 7Ps (product, price, place, promotion, people, process, and physical evidence), followed by a SWOT analysis involving the identification of internal factors (strengths and weaknesses) and external factors (opportunities and threats), which were then formulated into the IFAS and EFAS matrices and the SWOT quadrant diagram. The results indicate that PT Haka Indonusa Logistik is positioned in Quadrant I (growth-oriented strategy), meaning that the company possesses dominant internal strengths and significant external opportunities. The recommended strategy is an aggressive strategy by leveraging service speed and transparency as key value propositions for the industrial market, strengthening customer relationships, optimizing digital promotion, and developing integrated freight forwarding service packages. The implementation of these strategies is expected to enhance the company’s competitiveness and sustainably increase the number of freight forwarding service users.</em></p> Syahrul Maulana Melia Handayani Syifa Fajar Maulani Copyright (c) 2026 Syahrul Maulana, Melia Handayani, Syifa Fajar Maulani https://creativecommons.org/licenses/by-sa/4.0 2026-03-28 2026-03-28 20 1 206 216 10.59896/gara.v20i1.615 PERANCANGAN MIXED USE BUILDING HOTEL BINTANG EMPAT DAN PUSAT PERBELANJAANN DI KAWASAN WISATA KINTAMANI, BANGLI https://jurnal.yalamqa.com/index.php/gara/article/view/533 <p><em>This study discusses the design of a Mixed-Use Building consisting of a Four-Star Hotel and a Shopping Center in the Kintamani Tourism Area, Bangli. This area has significant potential through the natural attractions of Mount Batur and Lake Batur as well as local cultural values that support tourism as a major driver of the regional economy. In 2023, tourism tax revenue in Bangli Regency reached IDR 52 billion, indicating the importance of developing sustainable tourism facilities.The objective of the design is to create an integrated building that accommodates commercial and recreational functions by applying green architecture principles. The method includes site analysis, space programming, massing concepts, structural systems, and utility planning based on energy efficiency and environmental sustainability.The design result produces a building with a total floor area of 12,875 m² on a 12,900 m² site located on Windu Sara Road, Kintamani, Bangli. Green building concepts are implemented through optimization of natural lighting and ventilation, use of sustainable materials, water management, and integration of outdoor spaces. This design is expected to become a model for efficient, environmentally friendly, and sustainable tourism area development in Bangli Regency</em></p> Ni Komang Kartiniasih Made Mariada Rijasa I Ketut Witarka Yudiata Copyright (c) 2026 Ni Komang Kartiniasih, Made Mariada Rijasa, I Ketut Witarka Yudiata https://creativecommons.org/licenses/by-sa/4.0 2026-03-28 2026-03-28 20 1 217 226 10.59896/gara.v20i1.533 EFEKTIVITAS FUNGSI PENGAWASAN BADAN PERMUSYAWARATAN DESA DALAM PENYELENGGARAAN PEMERINTAHAN DESA STUDI DI DESA PRINGGASELA https://jurnal.yalamqa.com/index.php/gara/article/view/629 <p><em>This study aims to analyze the effectiveness of the supervisory function of the Village Consultative Body (Badan Permusyawaratan Desa/BPD) in the administration of village governance, with a case study conducted in Pringgasela Village. The background of this research is based on the strategic role of the BPD as an institution that accommodates community aspirations while simultaneously exercising oversight over the performance of the village government, in accordance with the mandate of Law Number 6 of 2014 on Villages. The research employs conceptual and sociological approaches, combined with empirical legal research methods through field observations and interviews with village officials, members of the BPD, and members of the local community. The results of the study indicate that the supervisory function of the BPD in Pringgasela Village has been implemented; however, it has not yet been fully effective. Supporting factors contributing to its effectiveness include the presence of clear regulatory frameworks, the commitment of some BPD members, and community participation. Meanwhile, several obstacles remain, including the limited legal understanding among some BPD members and the lack of supporting facilities, such as capacity-building training programs. Therefore, strengthening the institutional capacity of the BPD is necessary through training programs, mentoring, and improved coordination with the village government, the community, and regional government institutions. This study concludes that the effectiveness of the BPD’s supervisory function in Pringgasela Village still needs to be enhanced in order to more optimally realize village governance that is transparent, participatory, and accountable.</em></p> Muh. Alfian Fallahiyan M. Saleh H. A. Khair Copyright (c) 2026 Muh. Alfian Fallahiyan, M. Saleh, H. A. Khair https://creativecommons.org/licenses/by-sa/4.0 2026-03-28 2026-03-28 20 1 227 233 10.59896/gara.v20i1.629 PERAN PEMERINTAH DESA DALAM MENINGKATKAN PARTISIPASI MASYARAKAT UNTUK MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI DI KECAMATAN PRINGGASELA) https://jurnal.yalamqa.com/index.php/gara/article/view/624 <p><em>This study aims to evaluate the contribution of village governments in stimulating citizen involvement regarding Land and Building Tax (PBB) payments. Employing empirical research methods through juridical, conceptual, and sociological approaches, the data were analyzed based on field observations and authentic legal interpretations. The research findings indicate that village government strategies for enhancing tax compliance are highly dependent on the social dynamics and unique characteristics of each region. Given that these factors significantly influence public awareness, more integrated measures and cross-sector collaboration are necessary to optimize citizen participation in fulfilling their tax obligations. </em></p> M. Saleh Sarkawi Sarkawi H. A. Khair Copyright (c) 2026 M. Saleh, Sarkawi Sarkawi, H. A. Khair https://creativecommons.org/licenses/by-sa/4.0 2026-03-28 2026-03-28 20 1 234 242 10.59896/gara.v20i1.624 PENGARUH VARIASI SUHU PEMADATAN CAMPURAN TERHADAP KINERJA COLD PAVING HOT MIX ASBUTON (CPHMA) DENGAN PENAMBAHAN SEMEN PORTLAND https://jurnal.yalamqa.com/index.php/gara/article/view/608 <p><em>Indonesia has significant potential for natural asphalt derived from Buton Island, Southeast Sulawesi, known as Asbuton. One product developed from its utilization is Cold Paving Hot Mix Asbuton (CPHMA), which can serve as a road surface layer and offers the advantage of low-temperature compaction. However, the performance of CPHMA mixtures is strongly influenced by compaction temperature and the use of additives. Therefore, this study aimed to determine the effect of variations in compaction temperature and the addition of Portland cement on the volumetric and mechanical characteristics of CPHMA mixtures. The research was conducted at the Highway Laboratory, Civil Engineering Study Program, Mataram University. Variations included compaction temperatures of 30°C, 90°C, and 150°C, and Portland cement contents of 0%, 7%, 8%, and 9%. Tests performed consisted of sieve analysis, aggregate density, aggregate impact value, and evaluation of volumetric (VMA, VIM, VFB) and mechanical characteristics using the Marshall method. The results indicated that compaction temperature significantly affected mixture performance, where higher temperatures produced denser and more stable mixtures. The addition of Portland cement also enhanced bond strength. The optimum condition was achieved at 150°C with 8% cement content, providing the best balance between volumetric properties and mechanical performance.</em></p> Fera Fitri Salsabila Hasyim Hasyim Fatimah Nurul Azizzah Copyright (c) 2026 Fera Fitri Salsabila, Hasyim Hasyim, Fatimah Nurul Azizzah https://creativecommons.org/licenses/by-sa/4.0 2026-03-28 2026-03-28 20 1 243 255 10.59896/gara.v20i1.608