Publication Search

This study aims to investigate the influence of audit committee characteristics—including the proportion of independent audit committee members, audit committee size, and the frequency of audit committee meetings—on the risk of financial statement fraud in companies in the real estate and infrastructure sectors listed on the Indonesia Stock Exchange from 2020 to 2024. This study is grounded in agency theory and signaling theory. The sample was selected using purposive sampling, involving 62 companies or 310 observations. Data analysis was conducted using multiple linear regression via SPSS version 27. The findings of the study indicate that, collectively, the three audit committee characteristic variables, along with the control variables, have a significant impact on financial statement fraud risk. However, when examined individually, the proportion of independent audit committee members, the size of the audit committee, and the frequency of audit committee meetings do not show an influence. Meanwhile, the profitability control variable (ROA) showed an influence on financial statement fraud risk. This study concludes that the extent to which an audit committee can prevent fraud depends not only on quantitative factors such as the number of members or meeting frequency, but is also more influenced by the quality of the audit committee members’ capabilities and commitment in carrying out their oversight duties.

This study analyzes the effect of Integrated Reporting (IR) on the Cost of Equity (COE) by examining the moderating role of Good Corporate Governance (GCG) mechanisms in companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Governance quality is operationalized through two key mechanisms: institutional ownership and the proportion of independent board of commissioners. Employing Process Hayes Model 2 with bootstrap iterations of 5,000, and a final sample of 323 company-year observations after outlier removal, the study finds that Integrated Reporting does not exert a significant direct influence on Cost of Equity. However, the proportion of independent board of commissioners significantly moderates the negative relationship between Integrated Reporting and Cost of Equity, while institutional ownership fails to produce a significant moderating effect. Notably, under conditions of high institutional ownership paired with a low proportion of independent commissioners, Integrated Reporting paradoxically increases the Cost of Equity, underscoring the critical role of internal governance mechanisms in establishing the credibility of disclosed information. These findings confirm that the effectiveness of Integrated Reporting in reducing Cost of Equity is contingent upon the quality of the governance environment- particularly board independence. The study contributes to both theory and practice by demonstrating that the economic benefits of Integrated Reporting are realized only when accompanied by robust independent oversight structures.

This study is motivated by the importance of work effectiveness as a key indicator of organizational success in facing an increasingly complex and competitive work environment. Work discipline is viewed as one of the critical factors that can support the achievement of optimal work effectiveness. This study aims to analyze the relationship between work discipline and work effectiveness and to identify the factors influencing them within an organizational context. The method used is a Systematic Literature Review, which involves examining various relevant scientific articles through the stages of identification, selection, evaluation, and data synthesis. The results of the study indicate that work discipline plays a significant role in enhancing work effectiveness through adherence to rules, punctuality, responsibility, and consistency in task execution. Furthermore, work effectiveness can also foster the development of discipline through structured work systems and clear operational standards. The relationship between these two variables is reciprocal and influenced by factors such as leadership, organizational culture, motivation, human resource competencies, and the utilization of technology. The implications of this research underscore the importance of integrating work discipline and organizational systems to sustainably enhance work effectiveness.

This study examines the efficiency of financial ratios in assessing corporate performance across countries. Although financial ratios are widely used as concise indicators of profitability, liquidity, solvency, and market value, their interpretive accuracy may vary across institutional, regulatory, financial, and macroeconomic environments. The objective of this study is to conceptually evaluate whether financial ratios can function as universally comparable performance measures in heterogeneous cross-country settings. Using a qualitative literature-based method, this study synthesizes prior findings on financial ratio analysis, financial statement comparability, market efficiency, regulatory enforcement, and macroeconomic stability. The findings indicate that profitability, liquidity, solvency, and market-based ratios are context-dependent indicators rather than universally stable measures. Their efficiency is influenced by accounting standards, audit quality, leverage norms, tax systems, capital market maturity, and macroeconomic volatility. The study proposes a contextual framework for interpreting financial ratios according to their sensitivity to national conditions. The implication is that researchers, analysts, and investors should combine ratio analysis with institutional and macroeconomic diagnostics to reduce biased performance interpretation in cross-country corporate evaluation.

Using Non Performing Financing (NPF) as a moderating variable, this study looks at how profit sharing and profit margin financing affect the effectiveness and stability of Islamic banks in Indonesia. The primary topic discussed is how various Islamic financing arrangements affect the operational effectiveness and financial stability of banks, as well as whether credit risk enhances or diminishes these connections. This study aims to examine the direct impacts of financing modalities as well as the moderating influence of NPF on the performance of Islamic banks. Based on secondary data from eight Islamic banks in Indonesia between 2018-2024, this study employs a quantitative methodology using panel data regression and Moderated Regression Analysis (MRA). The findings indicate that while profit margin financing has no discernible impact on efficiency, profit sharing financing has a favorable and considerable impact. Profit margin financing has a negative and negligible impact on stability, whereas profit sharing financing has a positive but negligible impact. Additionally, by changing the direction of influence, NPF significantly moderates the association between profit sharing financing and both efficiency and stability. However, it does not significantly moderate the effect of profit margin financing on efficiency, but it does on stability. In summary, the effectiveness of Islamic financing is heavily reliant on risk management, especially credit risk control, where NPF is a key factor in evaluating whether financing can improve stability and efficiency in Islamic banks.

Tuberculosis (TB) remains a global and national health issue. Sijunjung Regency has seen an increase in TB cases, with fluctuating treatment success rates. Medication adherence is a key factor in treatment success and is influenced by the quality of health care services. This study aims to analyze the quality of services regarding medication adherence among TB patients, explore patients’ perceptions, describe service factors influencing adherence, and understand the role of health workers from the patients’ perspective at Community Health Centers (Puskesmas) throughout Sijunjung District. This study employed a qualitative approach with a phenomenological design. The primary informants consisted of 8 TB patients, plus key informants (2 healthcare workers) and additional informants (2 family members). Data were collected through in-depth interviews, observations, and document reviews. Analysis utilized the Miles & Huberman model.Research results on the quality of healthcare services are related to the level of medication adherence in tuberculosis patients. The dimensions that contribute most to adherence are empathy, assurance, and responsiveness. Positive perceptions are seen in aspects of interpersonal relationships (friendliness, patience, effective communication) and logistical reliability (drug availability), while negative perceptions are related to the lack of privacy in waiting rooms, long administrative waiting times, and inflexible service hours for informal workers. Health service factors that influence adherence include continuous education and information, active supervision and monitoring, ease of service access, and support from healthcare workers. The role of healthcare workers in supporting patient adherence, according to the patient's perspective, is as educators and motivators.Based on this study, high-quality care particularly empathy, assurance, and responsiveness is crucial for patient adherence. Improvements to physical facilities and greater flexibility in service hours are needed.  

Algorithmic technologies are widely used in contemporary marketing strategies due to the growth of the digital economy. Digital companies can evaluate consumer activity data in real time and provide highly personalized digital experiences thanks to artificial intelligence-based solutions, especially machine learning. In addition to examining how algorithmic governance and surveillance capitalism affect algorithmic personalization, this study looks into how these mechanisms affect consumer engagement, purchase intention, and perceptions of hyperreality within the digital market ecosystem. 356 active users of digital platforms, such as social media and e-commerce, were surveyed as part of this study's quantitative methodology. The links between the constructs in the suggested conceptual model were examined through data analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the development of algorithmic personalization systems is strongly influenced by data-driven capitalism practices and algorithmic governance. Additionally, it has been demonstrated that algorithmic personalization improves customers' sense of hyperreality and increases their interaction with digital platforms. Additionally, the study shows that the most powerful factor influencing purchase intention is consumer interaction. By combining viewpoints from technology, the political economics of data, and hyperreality theory into a thorough empirical framework, these findings add to the body of knowledge on digital marketing.

Tuberculosis (TB) remains a global and national health issue. Sijunjung Regency has seen an increase in TB cases, with fluctuating treatment success rates. Medication adherence is a key factor in treatment success and is influenced by the quality of health care services. This study aims to analyze the quality of services regarding medication adherence among TB patients, explore patients’ perceptions, describe service factors influencing adherence, and understand the role of health workers from the patients’ perspective at Community Health Centers (Puskesmas) throughout Sijunjung District. This study employed a qualitative approach with a phenomenological design. The primary informants consisted of 8 TB patients, plus key informants (2 healthcare workers) and additional informants (2 family members). Data were collected through in-depth interviews, observations, and document reviews. Analysis utilized the Miles & Huberman model.Research results on the quality of healthcare services are related to the level of medication adherence in tuberculosis patients. The dimensions that contribute most to adherence are empathy, assurance, and responsiveness. Positive perceptions are seen in aspects of interpersonal relationships (friendliness, patience, effective communication) and logistical reliability (drug availability), while negative perceptions are related to the lack of privacy in waiting rooms, long administrative waiting times, and inflexible service hours for informal workers. Health service factors that influence adherence include continuous education and information, active supervision and monitoring, ease of service access, and support from healthcare workers. The role of healthcare workers in supporting patient adherence, according to the patient's perspective, is as educators and motivators.Based on this study, high-quality care particularly empathy, assurance, and responsiveness is crucial for patient adherence. Improvements to physical facilities and greater flexibility in service hours are needed.  

This research aims to analyze the integration of biblical authority in the construction of the theological education curriculum through a theological and pedagogical approach. The authority of the Bible as the normative and final word of God has a central role in the formation of doctrine, ethics, and practices of church life, so it should be the main foundation in the development of the theological education curriculum. In practice, however, there is a tendency that the construction of the curriculum is more influenced by modern academic and pedagogical approaches without adequate integration into biblical theological foundations. This study uses a qualitative method with a literature study approach that analyzes various sources of systematic theology and Christian education theory. The results of the study show that the integration of biblical authority in the theological education curriculum can be carried out through three main aspects, namely: (1) the placement of the Bible as a normative source in the entire curriculum structure, (2) the integration of theological values in learning design, and (3) the development of pedagogical models oriented towards spiritual formation and character. The findings of this study confirm that the construction of a theological education curriculum rooted in biblical authority not only results in academic competence, but also shapes spirituality, integrity of faith, and readiness for ministry. Thus, this research makes a conceptual contribution in developing an integrative theological education curriculum model between theological and pedagogical dimensions.    

Critically ill patients are individuals with unstable health conditions who require close monitoring of hemodynamic parameters. The high mortality rate among critically ill patients treated in intensive care units reaches 36.5% of 33,148 patients. Hemodynamic instability in critically ill patients can be influenced by underlying diseases, medical interventions, as well as physical and psychological stress responses during treatment. Therefore, in addition to pharmacological therapy, non-pharmacological interventions such as Asmaul Husna dhikr therapy are needed, as they can provide a relaxation effect and help stabilize hemodynamic parameters in critically ill patients. To determine the outcomes of the implementation of Asmaul Husna dhikr therapy. This study used a descriptive case study method involving two critically ill patients with unstable non-invasive hemodynamic parameters. Changes in non-invasive hemodynamic parameters were observed in both respondents after the implementation of Asmaul Husna dhikr therapy. In respondent 1, the hemodynamic status was initially categorized as increased and became stable after the intervention. Similarly, in respondent 2, the hemodynamic status changed from increased before the intervention to stable after the intervention. The implementation of Asmaul Husna dhikr therapy can be used as a complementary therapy to help stabilize hemodynamic parameters in critically ill patients.

This study aims to identify and analyze Ramadan-specific lexicons used by Indonesian Muslim communities on social media, as well as to describe the cultural meanings embedded within them. The study employs an anthropolinguistic approach with a descriptive qualitative method. Data were collected through observation and note-taking techniques from three social media platforms X (Twitter), TikTok, and Instagram during the Ramadan 1446 H/2025 period. A total of 32 Ramadan-specific lexicons were identified and classified into three categories: greetings and expressions (12 items), worship-related lexicons (10 items), and culinary lexicons (10 items). The findings reveal that Ramadan lexicons circulating on social media reflect a blend of Islamic religious values, local Indonesian cultural traditions, and the influence of digital globalization. The hybrid nature of the language used — including code-mixing between Indonesian, Arabic, and English — illustrates the dynamic cultural identity of contemporary Indonesian Muslims. Ultimately, this study affirms that language is a living mirror of culture, one that continues to evolve alongside social and technological change.

The development of globalization and digital culture has given rise to an epistemological crisis that shifts the authority of truth from revelation to social construction, so that the authority of the Bible in Christian education is increasingly marginalized. This condition has an impact on the low internalization of the value of faith, where students understand the Bible cognitively but do not live it in daily practice. This research aims to reconstruct the authority of the Bible in Christian education through an integrative and contextual approach in the midst of global cultural fragmentation. This research uses a qualitative approach with a library research method that integrates theological, pedagogical, and digital cultural contexts. Data were obtained from theological literature, educational theory, and relevant journal articles, which were analyzed using content analysis techniques and theological-constructive reflection. The results show that the crisis of biblical authority is influenced by epistemic shifts, the dominance of post-truth culture, low internalization of values, and non-contextual pedagogical approaches. This research creates a model of reconstruction of biblical authority that integrates the epistemological, pedagogical, and bruxistic dimensions in a transformational manner. In conclusion, this reconstruction does not change the theological substance of the Bible but updates the approach to learning to be more dialogical, reflective, and contextual, so that the authority of the Bible remains relevant in shaping the faith and character of learners in the global era.  

This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. As CSR practices increasingly shape stakeholder expectations, questions arise as to whether such disclosures genuinely reflect ethical corporate behavior or are strategically employed to legitimize tax planning. In addition to CSR disclosure, political connection is examined as an external institutional factor that may influence firms’ tax behavior by reducing regulatory scrutiny and enforcement risk. CSR disclosure is measured using the Global Reporting Initiative (GRI) index, while tax avoidance is proxied by the Effective Tax Rate (ETR). Additionally, political connection is identified based on the presence of politically affiliated individuals in the firms’ board list. This study adopts a quantitative approach employing panel data linear regression analysis. The research population consists of mining companies consistently listed on the IDX during the observation period, with samples selected through purposive sampling, having 41 mining companies in total. This study aiming to contribute to academic discourse and practical implications for policymakers, investors, and regulators. The findings found that there are no significant effect between CSR disclosure and political connection on tax avoidance. The results of this study concluded that there are many factors both from internal and external that could affect tax avoidance activity in Indonesia’s mining companies yet was not covered in this study.

The exploitation of natural resources in coastal areas and small islands in Indonesia shows the strong influence of the ideology of extractive capitalism. This ideology often causes ecological conflicts. For example, in the case of the rejection of gold mining that occurred on Sangihe Island, North Sulawesi. This article examines the contemporary Indonesian novel Perempuan yang Tunggu di Lorong Menuju Laut by Dian Purnomo in representing this problem. This study is a qualitative study with an interdisciplinary approach. The main theoretical framework used is ecocriticism (Glotfelty & Buell), extractive capitalism (Gudynas, Harvey, and Bebbington), and the concept of slow violence (Nixon) with a close reading method of the text. The results of the study show that the novel represents: the ideology of anthropocentric-extractive capitalism that reduces Sangihe Island to an economic commodity; dismantles the mechanism of power that conquers law and politics through the practice of elite and ruler collusion; displays the ecocentric resistance of the Sangihe community based on ancestral wisdom and spirituality. In conclusion, this novel voices an ideological critique of the hegemony of anthropocentrism and extractive capitalism and calls for a just and sustainable ecological awareness. Given the novel's limited data, further studies could consider exploring other research subjects or developing a theory of this research subject.

This article examines the role of Christian theology in dealing with pluralism and secularism in the era of globalization. The era of globalization is marked by an increasing plurality of religions, cultures, and various perspectives on life that in many ways are moving away from a theocentric perspective. In that context, Christian theology is faced with the responsibility to be present as a reflective and transformative force that carries messages of peace, truth, and certainty of faith. This research aims to explore the role of Christian theology in an increasingly pluralistic society and influenced by the currents of secularism that have the potential to erode the values of faith. The method used is a literature study by analyzing various literature related to the concept of Christian theology, the impact of secularism on the life of faith, and various relevant theological responses in dealing with these challenges. The results of the study show that inclusive theological education, a conciliatory approach in interreligious relations, a holistic transformation of church life, and the active participation of the church in social service are concrete forms of the contribution of Christianity in a pluralistic society. Through this approach, Christian theology functions not only as a doctrinal framework, but also as a praxis that presents the values of the Kingdom of God in social life.  

This study examines the determinants of the Jakarta Composite Index (JCI) based on three main macroeconomic factors namely inflation, the USD/IDR exchange rate, and the SBI interest rate (BI Rate) covering the period January 2020 to December 2025, in the context of post-COVID-19 pandemic recovery and global economic turmoil. A quantitative approach was employed using the Ordinary Least Squares (OLS) method, with 72 monthly observations derived from secondary data sourced from official institutions including Bank Indonesia (BI), the Central Statistics Agency (BPS), the Indonesia Stock Exchange (IDX), and the Financial Services Authority (OJK). Classical assumption tests were applied comprising the Jarque-Bera normality test, Variance Inflation Factor (VIF) for multicollinearity, Breusch-Godfrey for autocorrelation, White Test for heteroscedasticity, and Ramsey RESET for model specification. Partially, inflation, exchange rate, and BI Rate each demonstrate a positive and significant effect on the JCI (p < 0.05). Simultaneously, all three variables exert a significant combined influence on the JCI, with a coefficient of determination R² = 0.4414, indicating that the model explains 44.14% of the variation in the JCI. The remaining 55.86% is attributed to other variables outside the model. Classical assumption test results reveal violations of normality, autocorrelation, and heteroscedasticity assumptions, although the model is free from multicollinearity. These findings confirm that Bank Indonesia's monetary policy has a significant and measurable impact on capital market performance. Further research is recommended using more advanced time series models such as GARCH or VECM to address violations of classical assumptions and improve estimation efficiency.

This research is motivated by the complex problems of street children, vagrants, and beggars in Jambi City, which are influenced by poverty, urbanization, and weak social protection. This phenomenon not only impacts public order but also reflects the suboptimal social welfare system at the regional level. Although local governments have implemented various policies through social order and rehabilitation approaches, their effectiveness still faces various structural and cultural challenges. This study uses Bryson's Policy Implementation Mapping theoretical framework, which includes indicators of interests, resources, channels, potential participation, level of influence, implications, and actions as the main analysis. The research approach used is a qualitative case study design to understand the dynamics of policy implementation in depth. Data collection techniques were carried out through in-depth interviews, participant observation, and documentation, with informants selected using purposive sampling until data saturation was achieved. The results show that policy implementation mapping has been carried out through collaboration between the Social Service and the Public Order Agency (Satpol PP) with a structured preventive, repressive, and rehabilitative approach. However, implementation has not been optimal due to limited rehabilitation facilities, lack of coordination between agencies, low community participation, and high mobility of beggars from outside the region. Furthermore, there is a gap between high administrative achievements and the reality on the ground, which still shows a high rate of returning to the streets. This study concludes that mapping policy implementation requires a more holistic, sustainable approach based on economic empowerment and strengthened cross-sectoral coordination to address this social issue more effectively and effectively.

The rapid development of technology accompanied by increasing industrial competition makes human resources a determining factor for organizational success. In this context, job satisfaction is an important indicator because it is closely related to individual welfare and employee productivity. This study aims to analyze the influence of work life balance, burnout, and motivation on the job satisfaction of employees in the production department of PG Kedawoeng PT Sinergi Gula Nusantara, Pasuruan Regency. This study uses a quantitative approach. The study population includes all permanent employees of the production department as many as 64 people, with census sampling techniques so that the entire population is used as respondents. Data analysis was carried out using multiple linear regression. The results showed that simultaneously work life balance, burnout, and motivation had a significant effect on job satisfaction (p=0.000; Adjusted R²=81.1%). Partially, work-life balance had no significant effect (p=0.386), burnout had a negative but insignificant effect (p=0.082), while motivation had a significant positive effect on job satisfaction (p=0.000). The motivation variable was the most dominant factor with a contribution of 76.1%, followed by burnout at 6.0% and work life balance at 0.6%.

Leadership in educational management has a strategic role in determining the success of educational implementation. This study aims to examine the integrative paradigm between psychology and leadership in educational management, focusing on the psychological dimensions of educational leadership. This research employs a qualitative approach using a systematic literature review method. Data were collected from scientific articles published between 2020 and 2026 through Google Scholar using Publish or Perish. The findings indicate that the integration of psychological perspectives into leadership significantly enhances organizational effectiveness, particularly in fostering work motivation, strengthening interpersonal communication, and improving adaptive decision-making. Furthermore, psychological approaches contribute to conflict management and the development of a positive organizational climate. The study also highlights that leadership effectiveness is strongly influenced by psychological characteristics such as personality, emotional intelligence, and empathy. Therefore, integrating psychology into leadership serves as a strategic foundation for advancing educational management and improving human resource performance sustainably.

This study aims to critically analyze bioethanol production from water hyacinth (Eichhornia crassipes) based on previous research findings and to develop a project-based learning design for SMA/SMK students. This study employs a qualitative approach using a literature review method by analyzing relevant scientific articles published in the last five years. Data were collected through documentation and analyzed using descriptive qualitative techniques, including data reduction, data display, and conclusion drawing. The findings indicate that bioethanol production efficiency is strongly influenced by pretreatment methods, fermentation conditions, and process control, with yields generally categorized as low to moderate. Previous studies also reveal that project-based learning significantly enhances students’ conceptual understanding and critical thinking skills. Based on the synthesis of these findings, this study proposes a structured project-based learning design that integrates bioethanol production as a contextual learning medium. The implications of this study emphasize the importance of aligning technical feasibility, educational objectives, and sustainability principles in developing science-based learning projects in secondary education.