Publication Search

Background: In the domain of corporate governance, the separation of ownership and control generates significant agency conflicts, primarily manifesting as Earnings Management (EM). Traditional reactive auditing methods fail to detect manipulation concealed within unstructured data, leading to high agency costs and diminished stakeholder trust. Objective: This study proposes an "AI Proactive Monitoring Model" utilizing Generative Artificial Intelligence to fundamentally enhance the monitoring mechanisms of Agency Theory. Methods: The research employs a qualitative conceptual framework analysis. It synthesizes Agency Theory with the Technology Acceptance Model (TAM) and Systemic Risk Theory to construct a novel strategic governance model. Results: The proposed model shifts governance from periodic sampling to real-time, continuous analysis of total data populations. By cross-referencing structured financial data with unstructured communications (e.g., emails, contracts), the system generates "Risk Narratives" that contextualize anomalies and flag opportunistic behavior immediately. Conclusion: The integration of AI significantly reduces information asymmetry and moral hazard by creating a "panopticon" effect. However, successful implementation requires distinct regulatory frameworks to manage the systemic risks associated with algorithmic reliance.

Background: Early Breastfeeding Initiation (IMD) is the practice of allowing newborns to breastfeed within the first hour after birth. This practice is not only beneficial for establishing mother-infant bonding but also plays a crucial role in stimulating uterine contractions through the release of oxytocin, which can accelerate uterine involution in postpartum mothers. Uterine involution is an important physiological process that prevents postpartum hemorrhage and supports maternal recovery. Despite the known benefits, not all mothers practice IMD immediately after delivery, which may affect the process of uterine involution. Objective: This study aimed to analyze the relationship between Early Breastfeeding Initiation (IMD) and the incidence of uterine involution in postpartum mothers at the Benao Community Health Center Work Area. Methods: A quantitative, observational study with a cross-sectional design was conducted involving 30 postpartum mothers selected through purposive sampling. Data were collected on IMD practices and uterine involution assessments. The Wilcoxon signed-rank test was used to analyze the relationship between IMD and uterine involution. Results: The study found a significant relationship between IMD and uterine involution (p = 0.000). Mothers who practiced IMD within the first hour postpartum showed a faster and more effective uterine involution process compared to those who did not. Conclusion: Early Breastfeeding Initiation (IMD) is significantly associated with the incidence and speed of uterine involution in postpartum mothers. Promoting IMD immediately after birth is essential for supporting maternal recovery and preventing postpartum complications

Background: Sleep disorders in adolescents are a significant health problem, with a global prevalence reaching 57.8% and particularly high rates in several cities in Indonesia. Poor sleep quality negatively impacts physical health, such as the risk of cardiovascular disease and anemia, as well as mental and cognitive health. Sleep behavior is influenced by a dynamic interaction between personal and environmental factors, as explained in Social Cognitive Theory (SCT). Research Objective: To identify the determinants of sleep deprivation in adolescents, specifically individual and environmental factors, based on a Social Cognitive Theory (SCT) perspective through a literature review from 2019 to 2025. Method: This study utilized a literature review. To obtain research data, the authors searched for scientific articles through Google Scholar, PubMed, and ScienceDirect databases, then analyzed 10 articles that met the inclusion criteria, published between 2020 and 2025. Results: Factors significantly associated with adolescent sleep quality were identified, with individual factors being the most dominant determinant (found in 7 studies), including academic stress and smartphone addiction. Furthermore, a positive association was found with environmental factors (found in 4 studies), such as bright lighting, noise, and uncomfortable room temperature. Conclusion: Within the framework of Social Cognitive Theory, adolescent sleep quality is the result of a reciprocal interaction between personal factors (perceived stress and self-control over gadgets), the physical environment, and sleep behavior. Individual factors such as stress and nighttime gadget use reduce self-efficacy for regular sleep, which is exacerbated by an unfavorable environment.

Background: Dietary adherence is a crucial component in the management of patients with chronic kidney disease (CKD) undergoing hemodialysis. Non-adherence may lead to metabolic imbalance, increased morbidity, and reduced quality of life.Objective: To identify factors associated with dietary non-adherence among patients with CKD undergoing hemodialysis at Imelda Hospital, Medan. Methods: A cross-sectional study was conducted among patients undergoing routine hemodialysis. Data were collected using structured questionnaires assessing knowledge, attitudes, and family support related to dietary adherence. Statistical analysis was performed using chi-square tests and logistic regression with a significance level of p < 0.05. Results: Knowledge, attitudes, and family support were significantly associated with dietary non-adherence (p < 0.05). Family support was identified as the most influential factor. Conclusion: Dietary non-adherence among hemodialysis patients is influenced by knowledge, attitudes, and family support. Strengthening patient education and family-centered nursing interventions is essential to improve dietary adherence.

Anxiety during pregnancy, particularly near the time of delivery, is a common issue that may adversely affect both maternal and fetal health. Elevated anxiety levels are associated with increased pain perception, prolonged labor, and a higher likelihood of complications. Non-pharmacological approaches, such as aromatherapy, are increasingly utilized due to their safety, simplicity, and effectiveness. Lavender aromatherapy is especially recognized for its calming effects and its ability to enhance emotional well-being. Previous research has indicated that lavender scent exposure can reduce both physiological and psychological indicators of anxiety, including among pregnant women. However, evidence from Indonesian primary healthcare settings remains limited. This study aimed to evaluate the effectiveness of lavender aromatherapy in reducing anxiety levels among pregnant women approaching childbirth. An analytical observational design with a pretest-posttest approach was applied to 30 participants selected through purposive sampling. Anxiety levels were assessed using a validated questionnaire before and after inhalation of lavender aromatherapy administered under standardized conditions. Data were analyzed using the Wilcoxon signed-rank test.The findings revealed a significant reduction in anxiety levels after the intervention (p < 0.05), with all participants experiencing improvement and no adverse effects reported. In conclusion, lavender aromatherapy is an effective complementary intervention to reduce anxiety and support maternal readiness for labor.

Long-acting contraceptive methods (LACMs/MKJP) are effective family planning options for controlling fertility and improving maternal health. However, the utilization of LACMs among women of reproductive age remains relatively low, which may be influenced by their level of knowledge. This study aimed to examine the relationship between women’s knowledge levels and the utilization of long-acting contraceptive methods in the working area of UPT Puskesmas Basarang. A quantitative study with a cross-sectional design was conducted involving 58 women of reproductive age selected using purposive sampling. Data were collected using a structured questionnaire to assess knowledge levels and contraceptive use, and analyzed using the Kendall’s tau-b correlation test. The results showed that more than half of respondents had good knowledge of LACMs, yet only 39.7% reported using these methods. Bivariate analysis revealed a statistically significant relationship between knowledge level and LACM utilization (p = 0.012). The study concludes that knowledge is significantly associated with the use of long-acting contraceptive methods, although other factors may also influence decision-making. Strengthening education and counseling interventions is essential to improve informed contraceptive choices and increase the utilization of long-acting contraceptive methods.

Menstrual cycle disturbances are common side effects of injectable hormonal contraception and may affect contraceptive satisfaction and continuation. This study aimed to analyze the relationship between the duration of injectable contraceptive use and menstrual cycle disturbances among injectable contraceptive acceptors. A quantitative analytic study with a cross-sectional design was conducted at TPMB Maya from September to October 2025. A total of 67 injectable contraceptive users were included using a total sampling technique. The independent variable was the duration of injectable contraceptive use, categorized as less than one year and more than one year, while the dependent variable was menstrual cycle disturbance. Data were collected using a structured questionnaire and analyzed through univariate analysis and Kendall’s tau-b correlation test. The results showed that most respondents were aged 20–35 years (86.6%), had a senior high school education (55.2%), and were multiparous (77.6%). Most respondents had used injectable contraception for more than one year (82.1%), and 74.6% experienced menstrual cycle disturbances. Bivariate analysis revealed a statistically significant relationship between the duration of injectable contraceptive use and menstrual cycle disturbances (τ = −0.264; p = 0.032). The study concludes that longer use of injectable contraception is associated with a higher occurrence of menstrual cycle disturbances, emphasizing the importance of duration-based counseling in family planning services.

This study seeks to evaluate the extent to which profitability, leverage, independent commissioners, and political links influence tax avoidance in Indonesian mining companies for the 2021–2024 timeframe. The mining sector was chosen because it contributes significantly to national income but is typically associated with the practice of tax avoidance. The novelty of this study lies in the addition of the political connections variable, which has rarely been studied in the context of Indonesian mining. The research data were obtained from annual reports and financial statements of companies obtained through purposive sampling, resulting in 77 observations. Multiple linear regression analysis under a quantitative method was applied, and the evidence suggests that profitability contributes positively to tax avoidance, as higher profits are associated with a stronger tendency for companies to minimize tax payments. Conversely, political connections have a negative effect, indicating that political and military experience shapes loyalty to the interests of the state, thereby encouraging tax compliance. Meanwhile, leverage and independent commissioners do not exert any influence on tax avoidance. The outcomes of this research may serve as a reference for regulators, scholars, and investors to better comprehend the determinants of tax avoidance and to contribute to enhancing governance structures and refining tax policy.

Sudden Infant Death Syndrome (SIDS) is a sudden and unexpected death in infants that is often associated with the prone sleeping position. This study aims to develop an automated monitoring system capable of detecting SIDS risk factors using the YOLOv8 algorithm and to analyze the effect of data augmentation on model performance. The dataset consists of two classes, baby-lying-on-back (supine) and baby-lying-on-stomach (prone), which were processed through model training and evaluation using precision, recall, F1-score, and mAP metrics. The model was trained under two scenarios, without data augmentation and with data augmentation. The results show that the model without augmentation achieved a precision of 90%, recall of 85%, F1-score of 86%, and mAP50 of 93.7%. After applying augmentation, performance improved to a precision of 90%, recall of 87%, F1-score of 88%, and mAP50 of 95.1%. These findings indicate that augmentation increases detection accuracy and enhances model generalization, including robustness against variations in lighting and camera angles. Furthermore, testing with image and video inputs revealed that the non-augmented model exhibited a tendency toward overfitting, particularly in favor of the baby-lying-on-stomach, whereas the augmented model successfully classified both classes accurately. The developed system is also equipped with an alarm feature and early-warning notifications via Telegram to smartphone when a prone position is detected for a certain duration. Overall, the results demonstrate that YOLOv8 with data augmentation is effective for an automated, non-invasive monitoring system for infants, making it suitable for detecting and preventing potential SIDS risk factors.

This study aims to explore the contribution of Christian Religious Education in developing the character of people with disabilities, grounded in Jean Vanier’s perspective on inclusive community and human dignity. People with disabilities are often marginalized due to persistent social stigma, which limits their access to education, meaningful participation, and employment opportunities, particularly within faith-based educational contexts. Employing a qualitative research approach through an in-depth literature review, this study examines key concepts in Christian Religious Education, the characteristics and lived experiences of individuals with disabilities, and the challenges and strategies associated with inclusive educational practices. The findings indicate that Christian Religious Education can function as an effective empowerment framework by integrating spiritual formation with the development of social skills, self-confidence, and communal belonging. Based on Jean Vanier’s inclusive vision, the study highlights practical implications for local churches, Christian schools, and faith-based communities, such as fostering inclusive learning environments, implementing participatory pedagogical models, and strengthening community-based support systems for people with disabilities.Furthermore, reducing social stigma through value-based education and community engagement emerges as a critical strategy to enhance educational participation and social integration. These findings contribute to the discourse on inclusive Christian education and offer contextual strategies applicable to local academic and ecclesial settings in promoting the dignity and empowerment of people with disabilities.

Population density plays a critical role in shaping public health outcomes and environmental quality, particularly in rapidly urbanizing regions. This study aims to analyze the relationship between high population density and its impacts on sanitation conditions, air quality, access to clean water, and the incidence of various diseases in densely populated areas. The research adopts a qualitative descriptive approach by combining a comprehensive literature review with field observations conducted in several urban areas characterized by high population concentration. The findings reveal that increased population density is closely associated with environmental degradation, including inadequate sanitation systems, reduced air quality due to pollution, and limited availability of clean water. These environmental challenges contribute directly to a higher prevalence of health problems, such as respiratory infections, waterborne diseases, and other communicable illnesses. Overcrowded living conditions also intensify the spread of diseases, placing additional pressure on public health infrastructure. Furthermore, the study highlights that insufficient public facilities and poor environmental management exacerbate the negative effects of population density on both health and the environment. To address these challenges, effective strategies are required, including population growth control, improved urban planning, and enhanced investment in public health and environmental sanitation facilities. Strengthening community awareness and participation in maintaining environmental cleanliness is also essential. Overall, this study emphasizes the need for integrated policies that balance population management with sustainable environmental and public health development.  

Global data shows that more than 60% of adolescents report experiencing moderate to severe stress due to academic and social demands. Physical activity plays an important role in maintaining adolescent mental health. Regular physical activity can stimulate the release of endorphins, improve cognitive function, reduce muscle tension, and reduce levels of cortisol, the main hormone associated with stress. One of the easiest, cheapest, safest, and most accessible forms of physical activity is walking. Walking is a moderate-intensity aerobic activity that has been proven to improve mood, improve sleep patterns, and reduce anxiety. The purpose of this study was to determine the effectiveness of walking as a physical activity on stress disorders in adolescents. The research method used a quasi-experimental design with a pretest-posttest control group approach, involving 44 participants, comprising 22 intervention and 22 control subjects. The walking activity was conducted for three consecutive days, with a duration of 60 minutes, from 16:00 to 17:00 WIB, on 16-18 December 2024. The sample criteria were first-year nursing students in their first semester who performed walking activities continuously for three days. The results showed a significant difference in stress levels before and after the intervention, with a significance level of (Z=-3.557, p=0.000). This means that there was a significant difference in stress levels between before and after the physical activity intervention. The difference in stress levels before and after the intervention in the control group was significant (Z=-1.000, p=0.317). This means that there was no difference in stress levels in the control group. The difference in stress levels between the intervention group and the control group after treatment was significant (Z=-3.445, p=0.001). This indicates that there is a significant difference in stress levels between the intervention group and the control group after the physical activity intervention. Walking is an effective, affordable, and feasible intervention for the adolescent population as a promotive and preventive strategy in stress management.

Over the past 20 years, developments in digital technology have led to the emergence of financial innovation in the form of cryptocurrencies, with Bitcoin being the main pioneer. Bitcoin is a decentralized, blockchain-based electronic payment system that is not controlled by a single financial institution. Although its presence facilitates quick and straightforward cross-border transactions, it also raises ethical and legal issues, especially when taking into account Islamic law, which strongly emphasizes justice, certainty, and the welfare of society. This paper aims to investigate the usage of Bitcoin in modern economic transactions from the standpoint of Islamic and international law. This study investigates Islamic legal sources, the views of Islamic scholars, fatwas (religious decrees), and international laws and regulations pertaining to cryptocurrency assets using a qualitative, normative-empirical methodology. The results show that, although opinions among scholars differ, the usage of Bitcoin is subject to ijtihadiyah (Islamic ijtihad) in Islamic law. Some reject it because of its great volatility and speculative potential, while others allow it as long as it provides advantages and does not include riba, gharar, or maysir (the risks associated with gambling). In terms of international law, Bitcoin is typically seen as a digital asset that has to be closely watched in order to preserve economic stability and deter financial crime. Therefore, balanced legislation is required to guarantee that the usage of Bitcoin is in line with the principles of sharia maqasid and global economic fairness.

Low Birth Weight (LBW) remains a critical global health issue that significantly contributes to neonatal morbidity and mortality, particularly in developing countries such as Indonesia. The main challenge in addressing LBW lies in its complex and multifactorial risk profile, which involves biological, social, environmental, and healthcare-related determinants. This study aims to analyze and synthesize the risk factors associated with LBW based on recent scientific literature. A literature review method was applied by searching articles from Portal Garuda, DOAJ, PubMed, and Google Scholar published between 2020 and 2025 using relevant keywords. The findings indicate that maternal age, interpregnancy interval, nutritional status, anemia, preeclampsia, infections, socioeconomic conditions, environmental exposure, and the quality of antenatal care are significant determinants of LBW. The synthesis of evidence confirms that LBW is influenced by the interaction of multiple individual and healthcare system factors rather than a single cause. In conclusion, this study highlights the urgent need to strengthen antenatal care services, improve maternal nutritional status, control maternal diseases during pregnancy, and implement community-based promotive and preventive strategies as key efforts to reduce the incidence of LBW.

In the investment world, stock returns are the leading indicator of a company’s performance and the basis for investor decision-making in the capital market. Fluctuations in stock returns reflect market expectations of the company’s prospects. The retail sector in Indonesia is facing significant pressure from post-pandemic shifts in consumer behavior and increased competition. This study aims to analyze the effect of financial distress, company size, liquidity, operating cash flow, and accounting profit on stock returns in retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. This type of research is causally associated with a quantitative approach. The data used is secondary, in the form of financial statements from retail companies. The sampling technique used was purposive, yielding a total of 39 data points from 13 retail companies. Data testing was carried out using SPSS version 24. The results showed that partially, the variables of financial distress, company size, liquidity, and accounting profit had no significant effect on stock returns. Meanwhile, operating cash flow positively impacts stock returns. These findings indicate that fundamental indicators are not always the main determinants of stock returns. Therefore, investors are advised also to consider external factors such as market sentiment, macroeconomic conditions, and government policies that may have a greater influence on stock performance in the capital market.

The revision of the State-Owned Enterprises (SOE) Law fundamentally changes the concept of SOE losses by emphasizing that losses incurred in SOE operations constitute corporate losses, not state financial losses. This change has a direct impact on the construction of directors' accountability, which has often been associated with corruption when companies experience losses. This study aims to analyze the provisions of SOE directors' responsibilities based on Good Corporate Governance (GCG) principles within the new regulatory framework, as well as to examine the application of sanctions against directors who violate these principles and cause corporate losses. The study uses normative legal methods with statutory, conceptual, and case-based approaches. The analysis was conducted by examining the provisions of the Limited Liability Company Law, the revised SOE Law, related implementing regulations, and several important decisions, such as those concerning Jiwasraya, Asabri, Garuda Indonesia, and Pertamina-TPPI. The results show that the principles of GCG, fiduciary duty, and the Business Judgment Rule are the primary instruments in assessing directors' actions. Civil and administrative sanctions are the first line of defense for assessing directors' accountability, while criminal sanctions can only be imposed if there is an element of abuse of authority, conflict of interest, or other fraudulent acts. This research emphasizes the need for a clear distinction between business risks and unlawful acts to prevent directors from being criminalized for business decisions made in good faith and in accordance with good corporate governance principles. These findings are expected to serve as a reference in formulating state-owned enterprise policies and promoting more proportionate law enforcement against directors.

This study aims to analyze inventory control of catfish seeds at ABC Company by comparing the conventional inventory method represented by the Economic Order Quantity (EOQ) approach and the Just In Time (JIT) system in order to improve cost efficiency. This research employed a descriptive quantitative approach using a case study design. Data were collected through direct observation, semi-structured interviews with company management, and documentation of inventory and cost records for the 2024 operational period. The analysis method involved calculating optimal order quantities, ordering frequency, delivery frequency, and total inventory costs using EOQ and JIT formulas, followed by a comparative cost efficiency analysis. The results show that the conventional method resulted in a total inventory cost of Rp 75,050,000 per year with high ordering frequency. In contrast, the implementation of the JIT system reduced inventory costs to Rp 18,762,500 per year, achieving a cost efficiency of 72%. These findings indicate that the JIT system is more cost-efficient than the conventional method; however, its implementation requires careful consideration of supplier capacity, logistics readiness, and biological risks associated with live inventory. This study contributes empirical evidence on the applicability of JIT in the aquaculture sector, which has different characteristics from manufacturing industries.

The integration of cloud computing and data security systems is vital for the operational success and competitiveness of fintech startups. Cloud computing enables these startups to scale quickly, manage resources efficiently, and reduce infrastructure costs, making it an indispensable tool for businesses in the rapidly evolving fintech sector. However, with the benefits come significant challenges, particularly in data protection and cybersecurity. As fintech services handle sensitive financial data, ensuring robust security measures such as encryption, access controls, and continuous monitoring is crucial to maintaining user trust. Furthermore, regulatory compliance, both local and global, adds complexity to the data protection strategies of fintech companies. This research explores the key factors that drive cloud adoption in fintech, the security challenges associated with cloud environments, and the strategies implemented by startups to address these challenges. Interviews with IT managers from Indonesian fintech startups reveal that while cloud computing offers scalability and cost-effectiveness, issues like compliance with local regulations and the protection of sensitive data remain major concerns. The research suggests that fintech startups should invest in both cloud infrastructure and advanced cybersecurity measures to protect their operations and customer data. Additionally, creating a comprehensive roadmap for regulatory compliance and fostering partnerships with cybersecurity firms will help mitigate risks and ensure long-term success. The findings highlight the importance of integrating cloud computing with effective security strategies to navigate the complex regulatory and security landscape of the fintech industry.

Prelabor rupture of membranes (PROM) remains one of the most frequently encountered obstetric complications and continues to contribute substantially to maternal and neonatal morbidity and mortality. Numerous factors have been associated with PROM; however, the available evidence presents considerable variation, highlighting the need to re-evaluate these determinants using recent empirical findings. This review aims to identify and synthesize the principal factors influencing PROM based on ten studies published within the last five years. A systematic search was conducted across PubMed, Scopus, Web of Science, and Google Scholar using predefined keywords, followed by screening through established eligibility criteria. Relevant data from each study including study design, geographical setting, assessed risk factors, and statistical outcomes such as odds ratios or relative risks  were extracted and compared. The review indicates that reproductive and urinary tract infections, inadequate nutritional status, high-risk obstetric history, and short interpregnancy intervals consistently emerge as major determinants. Social factors and the quality of antenatal services were also shown to heighten the likelihood of PROM. Overall, the findings emphasize that PROM arises from a combination of medical and non-medical influences, reinforcing the need for preventive strategies that adopt a comprehensive and integrated approach.

This study aims to analyze the factors influencing the income levels of pineapple farmers in Siabal-Abal V Village, Sipahutar Subdistrict, North Tapanuli Regency. The research focuses on several key variables, namely land size, production quantity, production tools, and farming experience, which are presumed to be associated with farmers’ income. A quantitative research approach was employed, using multiple linear regression analysis to examine the simultaneous and partial effects of each variable on the income of pineapple farmers. The population of this study comprised all pineapple farmers in Siabal-Abal V Village, with a sample of 65 respondents selected through a simple random sampling technique. Data were collected through interviews and structured questionnaires designed in accordance with the research objectives. The results of the data analysis indicate that, simultaneously, land size, production quantity, production tools, and farming experience have a significant effect on the income of pineapple farmers. However, the partial test results reveal that only land size has a positive and significant effect on farmers’ income. Meanwhile, production quantity, production tools, and farming experience do not show a statistically significant influence. These findings indicate that land size is the dominant factor in determining the income level of pineapple farmers in the study area. Therefore, improving access to agricultural land or optimizing the utilization of existing land is an important strategy for increasing the income of pineapple farmers in Siabal-Abal V Village.