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Increasingly digitalised and globally integrated market competition demands that micro, small and medium-sized enterprises (MSMEs) no longer merely excel in local markets, but are also capable of building sustainable competitiveness in broader markets. Recent literature indicates that innovation, digital capabilities, and international networks are increasingly viewed as strategic determinants of MSME competitiveness, although the relationships between these variables are often examined in isolation and are not always consistent. This study aims to analyse the influence of innovation, digital capabilities, and international networks on the global competitiveness of MSMEs. The research employs an explanatory quantitative approach with a cross-sectional design. The sample consists of 200 owners or principal managers of SMEs in East Java, selected using purposive sampling. Data were collected via a structured questionnaire and analysed using Structural Equation Modelling–Partial Least Squares (SEM-PLS). The results of the analysis indicate that innovation, digital capabilities, and international networks have a positive and significant influence on the global competitiveness of SMEs. The path coefficient values indicate that digital capabilities are the strongest predictor, followed by international networks and innovation. These findings confirm that strengthening the global competitiveness of MSMEs requires an integrated strategy that links value renewal, digital transformation, and the sustainable development of external networks.

Food and beverage companies must maintain a robust capital structure to compete effectively amidst the intense pressures of globalization and achieve their strategic objectives. This study aims to examine the impact of profitability, asset structure, company size, and solvency on the capital structure of food and beverage firms listed on the Indonesia Stock Exchange (IDX) and included in the LQ45 index. This study uses an explanatory method with purposive sampling technique, where samples are determined based on companies that have completed financial reports during the research period and are indexed in LQ45. Data analysis was performed using t-tests and F-tests. The results show that profitability (ROA), asset structure, and company size (Ln Total Assets) do not have a significant partial effect on capital structure (DER), meaning that these three factors do not directly influence companies' decisions on the use of debt for financing. However, solvency (DAR) was found to have a significant effect on capital structure, indicating that a company's ability to meet its long-term obligations plays an important role in determining the level of debt used for operational financing. Simultaneously, the four independent variables had a significant effect on capital structure, meaning that all variables together contributed to influencing food and beverage companies' decisions in determining their financing strategies.

This study aims to revisit the role of permissive parenting in the digital era and to analyze how psychological well-being mediates the relationship between permissive parenting and online gaming addiction among adolescents. The study employs a Systematic Literature Review (SLR) approach guided by PRISMA standards. Data were collected from reputable databases, including Scopus, Web of Science, and Google Scholar, covering publications from the last ten to fifteen years. The findings indicate that permissive parenting tends to increase the risk of online gaming addiction indirectly through the deterioration of adolescents’ psychological well-being. Psychological well-being serves as a significant mediating variable that explains how the lack of parental control and guidance contributes to weaker self-regulation in adolescents’ digital behavior. These results highlight that online gaming addiction is not solely influenced by external factors but is also strongly associated with internal psychological conditions. This study contributes theoretically by integrating parenting style, psychological well-being, and addictive behavior into a comprehensive analytical framework, while also offering practical implications for parents and educators in developing family-based preventive strategies in the digital era.

This study aims to analyze the influence of digital marketing through Instagram on purchasing decisions at UMKM Jamu Bu Bekti in Karawang Regency. The research uses a quantitative approach, with data collected through questionnaires distributed to consumers who have seen or purchased the products. The data analysis technique applied is regression analysis to examine the relationship between marketing content and promotional variables on consumer purchasing decisions.The results show that marketing content shared on Instagram does not have a significant effect on purchasing decisions. However, the content is considered quite attractive, informative, and helpful in providing product information to consumers. On the other hand, promotion has a positive and significant impact on increasing consumer interest and encouraging purchasing decisions. This indicates that consumers are more responsive to promotional strategies such as discounts, bonuses, or special offers rather than relying solely on content quality.These findings suggest that promotional strategies play a crucial role in digital marketing, especially for small and medium enterprises (SMEs). Therefore, business owners are advised to focus more on creating attractive, creative, and targeted promotional activities on social media to boost sales. This study is expected to contribute to the development of more effective, efficient, and sustainable digital marketing strategies for SMEs in the future.

In addition to being programmatically successful in lowering TFR and slowing population growth rates, the Long-Term Contraceptive technique (MKJP) is an affordable technique of preventing conception. This study's objective was to examine variables associated with long-term contraceptive (MKJP) selection at the Gandasuli Community Health Center. The study design is cross-sectional and the research methodology is quantitative. The investigation was carried out in the workspace of the Gandasuli Community Health Center. 300 women of reproductive age made up the study's population, and a straightforward random selection procedure was used to choose 45 participants. A questionnaire was used to gather the data, which were then subjected to univariate and bivariate analysis using the Chi-Square statistical test. Age and MKJP choice did not correlate, according to the data (p- value = 0.09 > 0.05). The choice of MKJP was correlated with education (p-value = 0.003 < 0.05). The choice of MKJP was correlated with occupation (p-value = 0.003 < 0.05). The choice of MKJP and the husband's support are related, with a p value of 0.004 < 0.05. Parity and MKJP selection are related, with a p value of 0.003 < 0.05. Knowledge and MKJP selection are related, with a p-value of 0.003 < 0.05.

This research addresses a paradoxical phenomenon in Lampung Province's Micro and Small Industry (MSI) sector (2018-2022), where high technology adoption is accompanied by declining business units and income inequality. The objective is to evaluate technical efficiency and productivity changes across 15 regencies/cities using the Variable Returns to Scale (VRS) Data Envelopment Analysis (DEA) model and the Malmquist Productivity Index (MPI). Results show an average technical efficiency of 0.838, indicating a 16.2% room for output improvement. Mesuji Regency serves as the benchmark with perfect efficiency. The main inefficiency stems from labor slack (averaging 3,458 people per region), reflecting disguised unemployment. The Malmquist index records an asymmetric productivity growth of 2.1% annually, entirely driven by technological progress (3.5%), while internal managerial efficiency contracted (-1.4%). Consequently, technology adoption requires structural intervention; regional governments must prioritize vocational training and basic managerial strengthening to reduce labor slack and break the MSI inefficiency cycle.

This study aims to analyze the effect of e-government implementation, Transparency and Maturity of Internal Control System (SPI) on the Quality of Buleleng Regency Government Financial Reports. The research method uses a quantitative approach with a survey method through the distribution of questionnaires to 74 respondents consisting of heads of financial sub-sections and financial report preparation staff at 37 Regional Work Units (SKPD) in Buleleng Regency. The sampling technique uses purposive sampling. Data are analyzed using multiple regression with the help of SPSS 26. The results of the study indicate that the e-government variable does not have a significant effect on the quality of Buleleng Regency government financial reports. Meanwhile, the Transparency and Maturity of Internal Control System (SPI) variables have a positive and significant effect on the quality of Buleleng Regency government financial reports. This finding indicates that the higher the level of implementation of transparency and maturity of the internal control system (SPI), the better the quality of local government financial reports. However, the implementation of e-government has not yet made a significant contribution, possibly due to the suboptimal implementation of the reporting system, which focuses solely on service and administration, and the limited use of technology by human resources. Therefore, the Buleleng Regency government is expected to improve the effectiveness of its e-government implementation and continue to strengthen the transparency and maturity of its internal control system (SPI) to improve the quality of its financial reports. Keywords: E-Government, Transparency, Internal Control System Maturity, financial report quality

The dimensions of healthcare service quality are a concept for measuring service quality. This study aims to determine the effect of the dimensions of healthcare service quality on the satisfaction of inpatients at Cut Nyak Dhien General Hospital in Langsa City. This study uses a quantitative design of the Survey Analytic type with a cross-sectional approach. The population consisted of 121 inpatients with a sample size of 55 respondents using purposive sampling technique. Analysis used multiple logistic regression test (α=0.05). The research results show that there is an influence between Responsiveness p<0.042 with an EXP (B) value of 11.361, Assurance p<0.008 with an EXP (B) value of 20.163, Empathy p<0.018 with an EXP (B) value of 13.547, Reliability p<0.033 with an EXP (B) value of 6.896 on inpatient patient satisfaction (p<0.05), while the Tangible variable shows no influence with p<0.088 and an EXP (B) value of 4.967. Among these variables, the one that significantly affects inpatient patient satisfaction is the Assurance variable with p<0.008 and an EXP (B) value of 20.163. It is recommended to continuously improve the quality of service comprehensively in every dimension of service quality, strengthen the competence and professionalism of healthcare personnel, enhance the speed and accuracy of service, and build good communication to improve the quality of inpatient services and maintain patient trust in the hospital.  

After completing their studies, accounting graduates are not limited to careers in the accounting field alone; they have a wide range of professional opportunities depending on the factors influencing their decisions. This study uses primary data, with the population consisting of undergraduate (S1) accounting students at Esa Unggul University. The sampling technique employed is nonprobability sampling using a snowball sampling approach. The results show that the simultaneous significance value is 0.000, which is less than 0.05. Partially, the salary variable has a significance value of 0.000, professional training 0.066, professional recognition 0.161, social values 0.734, and work environment 0.308. These findings indicate that, collectively, salary, professional training, professional recognition, social values, and work environment have a significant influence on accounting students’ perceptions in choosing a career as a public accountant. However, individually, only the salary or financial reward factor has a significant effect. Meanwhile, professional training, professional recognition, social values, and work environment do not have a significant influence on students’ decisions to pursue a career as a public accountant.

This study aims to analyze and obtain empirical evidence regarding the effect of profitability, leverage, and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This research method uses a quantitative approach with secondary data in the form of annual financial reports obtained from the official IDX website and related company websites. The sampling technique used a purposive sampling method to obtain a sample of companies that met the research criteria during the observation period. The dependent variable in this study is tax avoidance, which is proxied by the Effective Tax Rate (ETR), while the independent variables consist of profitability as measured by Return on Assets (ROA), leverage as measured by the Debt to Equity Ratio (DER), and sales growth as measured by annual sales growth. The data analysis technique uses panel data regression through the stages of selecting the best model, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that profitability, leverage, and sales growth simultaneously influence tax avoidance. Partially, profitability influences tax avoidance, while leverage and sales growth do not.

The restructuring of Indonesian state-owned enterprises (SOEs) and their subsidiaries following the establishment of Danantara has generated new organizational demands, particularly regarding employees’ psychological preparedness for change. This article develops a quantitative research framework to examine the effects of change communication, transformational leadership, job insecurity, and organizational culture on employees’ readiness for change, with perceived organizational support serving as a moderating variable. The study is designed as an explanatory survey targeting employees of PT Krakatau Steel subsidiaries affected by restructuring. Data are intended to be collected using a five-point Likert-scale questionnaire and analyzed through partial least squares structural equation modeling (PLS-SEM). The article proposes that change communication, transformational leadership, and organizational culture positively influence readiness for change, whereas job insecurity exerts a negative effect. In addition, perceived organizational support is expected to strengthen the positive effects of change communication, transformational leadership, and organizational culture while attenuating the negative effect of job insecurity. The article contributes to the organizational behavior literature by offering a contextually grounded framework for understanding employee responses to restructuring in SOE subsidiaries. It further highlights the strategic importance of organizational support in sustaining employees’ readiness to navigate changes in governance, work systems, and organizational direction.

This study aimed to analyze the effect of credit risk on profitability with liquidity as a mediating variable in banking companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The study employed a quantitative approach with an explanatory research design. Secondary data were obtained from annual financial statements, and the sample consisted of 31 banking companies selected through purposive sampling from a total of 47 companies. The research variables included credit risk as the independent variable, profitability proxied by Return on Assets (ROA) as the dependent variable, and liquidity proxied by the Loan to Deposit Ratio (LDR) as the mediating variable. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through the assessment of the measurement model and the structural model. The results indicated that credit risk did not affect profitability and did not affect liquidity, while liquidity affected profitability. The findings also demonstrated that liquidity did not mediate the relationship between credit risk and profitability. The study implied that liquidity management played an important role in supporting bank profitability, whereas the influence of credit risk on profitability during the study period was likely driven by other factors outside the proposed model. This study provided empirical evidence on banking performance dynamics in 2022–2024; however, generalization should have been made cautiously due to the limited observation period and the variables included.

This study aims to analyze the influence of Psychological Capital, work motivation, and workload on the performance of Training Officers at the Infantry Education Center (Pusdikif) of the Indonesian Army's Infantry Training Center (Pussenif. This study uses a quantitative approach with an explanatory survey design. The research population consists of all 60 non-commissioned officer trainers at Pusdikif Pussenif TNI AD. Data collection was conducted using a five-point Likert scale questionnaire. Data analysis was performed using multiple linear regression with the help of SPSS 29. The results show that Psychological Capital has no significant effect on the performance of non-commissioned officer trainers. Work motivation has a positive and significant effect on performance and is the most dominant variable. Workload has a positive and significant effect on performance. Simultaneously, Psychological Capital, work motivation, and workload have a significant effect on the performance of Training Officers. The research model has a very strong relationship (R = 0.856) with an explanatory power of 73.3%. This study shows that the performance of military trainers is more influenced by work motivation and task demands than by personal psychological factors. The results of this study are expected to serve as a basis for the leadership of the Indonesian Army's education units in increasing work motivation and managing the workload of trainers proportionally to support the improvement of military education performance.

Public companies must maintain sustainability, as it is related to their value. A company's value can be measured by its share price; a higher market price indicates a company's financial performance and investment returns for investors. A phenomenon has been observed in the consumer non-cyclical sector, which experienced declines and fluctuations in value from 2020 to 2024. This phenomenon indicates that falling share prices lead to a decline in company value. This study aims to analyze the influence of Corporate Social Responsibility, Tax Avoidance, and Dividend Policy on Company Value in companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange during the 2020-2024 period. The study sample consisted of 10 companies with 50 data observations selected using a purposive sampling technique. Data analysis was conducted using panel data regression with the help of EViews 12 software. The results of the study indicate that (1) Corporate Social Responsibility, Tax Avoidance, and Dividend Policy as a whole have an effect on Company Value, (2) Corporate Social Responsibility partially has no effect on Company Value, (3) Tax Avoidance partially has no effect on Company Value, (4) Dividend Policy partially has no effect on Company Value. These findings prove that Corporate Social Responsibility, Tax Avoidance, and Dividend Policy together are able to influence company value, even though each variable does not have an effect on company value.

This Study aims to examine the effect of job placement on employee performance through competence as an intervening variable the sample consisted of 64 employees of the Regional Office of Youth, Sport, and Tourism of Morowali Regency. The sampling technique used was saturated sampling. Data were collected using questionnaires and anlyzed with the assistance of the SmartPLS 4 program. The result of the study indicate that job placement and competence have a direct thourism of Morowali Regency. In addition, job placement has an indirect effect on employee performancethtougt competence at the same institution. The coefficient of determination shows an R-square value of 0,182, indicating that 18.2% of the experience, while 80.8% is influenced by other factors not examined in this study. Meanwhile, competence obtained an R-square value of 1.134, indicating that 13.4% of the variance in competence is influenced by job placement, while 80.6% is influenced by other variable not examined is this study.

This study aims to analyze and examine the effect of financial literacy and self-control on financial management behavior, with financial attitude as an intervening variable among accounting students at universities in Lamongan. This research employed a quantitative approach using a survey method through questionnaire distribution via Google Form. The population consisted of accounting students at universities in Lamongan, with a total sample of 232 respondents selected using probability sampling with a simple random sampling technique. Data analysis was conducted using Partial Least Square–Structural Equation Modeling (PLS-SEM) version 4.0. The results indicate that financial literacy does not have a significant effect on financial management behavior, while self-control has a significant effect on financial management behavior. Furthermore, financial literacy and self-control significantly influence financial attitude, and financial attitude significantly affects financial management behavior. Financial attitude is also proven to significantly mediate the relationship between financial literacy and self-control on financial management behavior.

This study aims to examine the extent to which taxpayers’ attitudes toward e-filing influence tax compliance, with the implementation of e-filing positioned as a mediating variable among employees of PT Selalu Cinta Indonesia (SCI) registered at the Primary Tax Office (KPP Pratama) of Salatiga City. The population comprised 18,244 employees, from which a sample of 100 respondents was selected using purposive sampling. Data were processed and analyzed using simple linear regression and path analysis. The results indicate that attitudes toward e-filing have a significant effect on taxpayer compliance (t = 7.708; sig. < 0.001) and also significantly influence the level of e-filing implementation (t = 7.644; sig. < 0.001). Furthermore, the implementation of e-filing has a significant impact on taxpayer compliance (t = 150.765; sig. < 0.001). Additional findings reveal that e-filing implementation acts as a partial mediator in the relationship between attitudes toward e-filing and taxpayer compliance, with a total effect value of 1.225. Overall, these findings reinforce the Theory of Planned Behavior framework, which posits that positive attitudes toward a system can foster the formation of specific behaviors, particularly in the context of tax compliance.

The rapid growth of beverage franchises in Indonesia, particularly MIXUE with over 4,000 outlets, necessitates an in-depth examination of the financial management strategies underlying its success. This study aims to analyze the effects of working capital management, supply chain support, and operational cost efficiency on financial performance, as well as to evaluate the investment feasibility of the MIXUE franchise in Indonesia. A mixed-methods sequential explanatory approach was employed, utilizing multiple regression analysis and capital budgeting methods including Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Return on Investment (ROI). Data were collected from 50 franchise outlets across Jakarta, Bandung, Surabaya, and Semarang during 2022-2024, supplemented by in-depth interviews with 15 franchisees and 3 regional managers. Results reveal that all three independent variables significantly and positively affect financial performance: working capital management (β = 0.412; p = 0.002), supply chain support (β = 0.358; p = 0.008), and operational cost efficiency (β = 0.486; p < 0.001) with R² = 0.684. Investment feasibility analysis indicates an average positive NPV of IDR 290.1 million, IRR 36.5%, PP 22.2 months, and ROI 56.5%. This study contributes novel insights by integrating financial and supply chain analysis within the context of beverage franchising in emerging Asian markets, providing a comprehensive evaluation framework for prospective investors and franchise system developers.

The study aims to analyze in greater depth the influence of work motivation and employee loyalty on employee performance at PT ABC. This research employs a quantitative approach with an explanatory design intended to systematically explain the relationships among variables. Data were collected through the distribution of questionnaires using a Likert scale (1–5) to employees with a minimum of one year of tenure, as they are considered to have an adequate understanding of organizational conditions. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS 4 software to obtain more accurate and comprehensive results. The findings indicate that all research indicators have met the established validity and reliability criteria. The structural model test shows that work motivation has a positive and significant effect on employee performance (β = 0.207; p = 0.007), and employee loyalty also has a positive and significant effect (β = 0.718; p = 0.000). The R-square value of 0.753 indicates that both variables are able to explain 75.3% of the variation in employee performance. These findings emphasize that work motivation and employee loyalty play important roles in improving performance, with loyalty being the most dominant factor influencing employee performance.

The postpartum period is an important time for the mother's physiological recovery after childbirth, during which various bodily changes are still ongoing and health risks, including changes in blood pressure, may occur. One factor that is thought to affect blood pressure during the postpartum period is dietary patterns, particularly high sodium intake. Salted fish is a food commonly consumed by the community and is known to have a high salt content. This study aims to analyze the effect of salted fish consumption on blood pressure in postpartum mothers from day 1 to day 28. This study used a quantitative approach with an analytical observational design through a cross-sectional method. The study sample consisted of 20 postpartum mothers on days 1–28 who were selected using purposive sampling. The independent variable was salted fish consumption, while the dependent variable was the systolic blood pressure of postpartum mothers. Data were collected through interviews using a structured questionnaire and blood pressure measurements with a standard tensiometer. Data analysis was performed using univariate and bivariate methods. The Shapiro–Wilk normality test showed that the data were not normally distributed, so the analysis was continued with the Wilcoxon test. The results of the study show a significant difference between systolic blood pressure before and after exposure to salted fish consumption, indicating that consumption of foods high in salt affects changes in blood pressure in postpartum women. This study concludes that salted fish consumption has the potential to affect the blood pressure of postpartum women. Therefore, nutrition education related to limiting the intake of foods high in salt during the postpartum period needs to be improved as part of efforts to prevent postpartum hypertension.