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Novita Uki Hutami; Faisyal Faisyal; Reyra Humaera; Irfanun Nisa Tsalits Hantanty

Jurnal Pariwisata Indonesia 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to identify domestic visitor segments in Bromo Tengger Semeru National Park (TNBTS), Indonesia, based on travel characteristics and consumption patterns to support the development of quality tourism in protected areas. Using snowball sampling, 283 domestic visitors was analysed by Two-Step Cluster Analysis in SPSS by integrating length of stay, activity preferences, and expenditure patterns. The results reveal a two-cluster solution as the most optimal segmentation, supported by the highest ratio of distance measures, with cluster quality rated as fair (silhouette = 0.20). Cluster 1 (39.2%) represents short-stay, lower-spending visitors who primarily seek iconic experiences (“Sunrise Seekers”), while Cluster 2 (60.8%) reflects longer-stay, higher-spending visitors who prefer village tourism activities (“Village Experience Seekers”). The strongest differentiating variables across segments are length of stay, activity preference, expenditure style, and age, whereas gender, education level, origin, and travel companions have limited role in segment separation. This study contributes empirical evidence of data-driven visitor segmentation in a conservation-based ecotourism destination within a volcanic national park, extending prior expenditure-focused profiling by integrating length of stay and activity preferences to capture visitor heterogeneity more comprehensively.

Ida Farida; Ahmad Rizal

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

The quality of nursing services is not solely determined by nurses’ technical competence in providing clinical care, but is also influenced by their ability to establish therapeutic communication with patients. Therapeutic communication is a professional interaction process aimed at helping patients understand their health conditions, express their feelings, and develop a trusting relationship with nurses. Effective communication between nurses and patients can increase patients’ comfort during hospitalization and may influence their level of satisfaction with the nursing services provided. This study aimed to determine the relationship between nurses’ therapeutic communication and patient satisfaction in the inpatient ward of Grha Permata Ibu Hospital in 2025. This study used an observational analytic design with a cross-sectional approach. The sample consisted of 182 patients selected using a purposive sampling technique. Data were collected using a therapeutic communication questionnaire and the Patient Satisfaction with Nursing Care Quality Questionnaire (PSNCQQ) to assess patient satisfaction with nursing care. Data analysis was conducted using the Spearman Rank correlation test to determine the relationship between the two variables. Most respondents assessed nurses’ therapeutic communication as good (87%). However, the majority of patients reported poor satisfaction levels (79.7%). The results of the Spearman Rank analysis showed a Sig. (2-tailed) value of <0.001 with a correlation coefficient of rs = −0.438, indicating a statistically significant relationship with a moderate correlation strength between nurses’ therapeutic communication and patient satisfaction. There is a significant relationship between nurses’ therapeutic communication and patient satisfaction in the inpatient ward of Grha Permata Ibu Hospital.

Dewi Kusuma Wijayanti; Endang Ruswanti; Johanes Johanes

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

The increasing competition in the healthcare industry requires hospitals to establish effective relationship strategies to enhance patient loyalty. This study aims to examine the effect of Customer Relationship Management (CRM) on patient loyalty, with brand salience and customer engagement behavior (CEB) as mediating variables. The research adopts a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 155 outpatients at Cengkareng General Hospital (RSAR) who had experienced CRM-related services, using a structured questionnaire measured on a four-point Likert scale. The findings reveal that CRM has a significant positive effect on brand salience, customer engagement behavior, and patient loyalty. Among these relationships, CRM demonstrates the strongest influence on customer engagement behavior, indicating that relationship-based strategies effectively encourage active patient involvement. Furthermore, customer engagement behavior significantly affects patient loyalty, suggesting that patients who are more engaged—through feedback, recommendations, and participation—are more likely to develop stronger loyalty toward healthcare providers. In contrast, brand salience does not have a significant effect on patient loyalty, indicating that brand awareness alone is insufficient to drive loyalty in the healthcare context. Mediation analysis shows that customer engagement behavior partially mediates the relationship between CRM and patient loyalty, whereas brand salience does not act as a mediator. These results suggest that CRM enhances patient loyalty not only directly but also indirectly through strengthening engagement behavior. This study contributes to healthcare marketing literature by integrating relationship marketing and customer engagement perspectives, highlighting engagement as a more critical mechanism than brand salience in fostering sustainable patient loyalty.

Maharani Salsabila Putri Riyadi; Tuti Alawiyah

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study investigates the impact of social support and learning motivation on students' desire to pursue higher education at SMA Negeri 4 in South Tangerang City. It employs a quantitative design through survey methods, collecting data via a Google Form questionnaire from 84 participants, with instruments validated and tested for reliability using SPSS version 27. Analysis involved simple and multiple linear regression, supplemented by t-tests for individual effects and F-tests for combined influences. Social support (X1) significantly affects interest in further education (Y), showing a regression coefficient of 1.521 (p = 0.000) and R² of 0.649. Learning motivation (X2) likewise exerts a strong positive influence on interest in higher education (Y), with a coefficient of 1.307 (p = 0.000) and R² of 0.691. Together, these factors significantly predict students' interest (F = 106.418, p = 0.000), explaining 72.4% of the variance (multiple R² = 0.724), while 27.6% stems from unexamined variables. These results highlight the critical role of social support and robust learning motivation in boosting students' aspirations for advanced studies. Schools, families, and policymakers can leverage these insights to craft targeted initiatives for enhancing postsecondary enrollment. These results highlight the critical role of social support and robust learning motivation in boosting students' aspirations for advanced studies. Schools, families, and policymakers can leverage these insights to craft targeted initiatives for enhancing postsecondary enrollment.

Rinto Francius Sirait; Merlin Santinus; Suhartono Suhartono

Jurnal Pendidikan, Bahasa dan Budaya 2026 Pusat Riset dan Inovasi Nasional

Pastoral care within the Voice of Truth Gospel Church throughout North Sumatra has experienced a decline in quality in fostering the maturity of faith and the spiritual life of the congregation. The purpose of this study is to determine the extent to which emotional intelligence influences the quality of pastoral care within the Voice of Truth Gospel Church throughout North Sumatra. This study uses a quantitative approach. The data obtained were analyzed using simple linear regression techniques. This study proves that: Based on data reduction, it is known that the emotional intelligence of pastors, administrators, and servants of the Voice of Truth Gospel Church in the North Sumatra region is in the high category; Based on the results of data reduction, it is also known that the majority of respondents assess that pastoral care within the Voice of Truth Gospel Church throughout North Sumatra has been running quite effectively; Emotional Intelligence has a positive and significant effect on the variable of Pastoral Care Quality. This can be seen from the calculated t (8.857) > t table (1.65437) and Sig. (0.000) < 0.05, and based on the results of the coefficient of determination test, it is known that the Quality of Herding is influenced by the Emotional Intelligence variable with a value of 61.2% and the remaining 39.8% is influenced by other variables outside this study.

Aditya Angger Wibowo

International Journal of Entrepreneurship and Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to investigate the determinants of job performance by integrating the variables of capability, social interaction, and Organizational Citizenship Behavior (OCB) as a moderating variable. The phenomenon of employee turnover and discrepancies in staff discretionary behavior within the hospital setting serves as the primary rationale for this study. Using a quantitative approach, data were collected from 240 respondents at Magelang City Islamic Hospital through purposive sampling. Data analysis was conducted using Structural Equation Modeling (SEM) based on AMOS software to test the causal relationships among variables in the structural model. The research findings provide empirical confirmation that individual capabilities and the quality of social inter-actions have a positive and significant influence on stimulating the formation of OCB. Furthermore, statistical test results demonstrate that capabilities, social interactions, and OCB simultaneously make a significant contribution to improving employee work performance. The presence of OCB is identified as a crucial factor capable of strengthening organizational performance outcomes. The practical implications of this study emphasize the need for hospital management to formulate human resource development strategies focused on strengthening technical skills and social cohesion to mit-igate the impact of turnover and accelerate the sustainable performance of healthcare services.

Dwi Puspitasari Anggita Anggraeni; Duta Liana; Ratna Indrawati

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

Digital transformation in healthcare services is a strategic approach to improve access, efficiency, and service quality, particularly within Indonesia’s National Health Insurance (JKN) system. BPJS Kesehatan has introduced an online queue feature through the Mobile JKN application to minimize manual queuing and reduce waiting times in outpatient services. However, despite the widespread ownership of the application, its actual utilization for online queuing remains relatively low, including in a regional public hospital (RSUD) in West Bandung. This condition reflects a gap between the availability of digital health technology and patients’ actual usage behavior, highlighting the need to examine factors influencing adoption.This study aims to analyze the effects of perceived ease of use, social influence, and facilitating conditions on the actual use of the Mobile JKN online queue, with behavioral intention as an intervening variable among outpatients. A quantitative cross-sectional design was applied, involving 255 JKN outpatient participants selected through purposive sampling. Data were collected using structured questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS version 24, based on the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). Data analysis included descriptive statistics, validity and reliability testing, normality assessment, goodness-of-fit evaluation, Three Box Method, and hypothesis testing.

Tofan Rinaldi; Muhammad Alfi Syahrin

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study examines the predictive influence of religious habituation and teacher role modeling on students’ emotional intelligence in an Islamic elementary school context. A quantitative approach with an ex post facto design was employed, involving 78 students selected through total sampling. Data were collected using Likert-scale questionnaires and analyzed using multiple linear regression. The findings indicate that religious habituation has a positive and significant effect on students’ emotional intelligence, while teacher role modeling demonstrates a relatively stronger contribution. Simultaneously, both variables significantly predict emotional intelligence, explaining 74.9% of its variance. These results suggest that students’ socio-emotional development is shaped by the integration of structured religious practices and pedagogical modeling within the school environment. The study contributes to the ecological-religious perspective on character education by emphasizing the importance of consistent spiritual habituation and teachers’ personal competence in fostering emotional regulation and social skills. Practically, Islamic elementary schools are encouraged to strengthen religious culture programs and support teachers’ emotional and moral development to enhance students’ emotional intelligence.

Erdendy Firmansyah; Achmad Kusyairi; Sri Oetami Madyowati

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

The transportation of tiger shrimp postlarvae (Penaeus monodon) in aquaculture practice is a critical stage as it may induce physiological stress that directly reduces survival rate. Salinity, as a water quality parameter closely associated with osmoregulatory processes, is a key determinant of success in closed wet system transportation. The present study was designed to examine how varying salinity concentrations influence the survival percentage of PL 10 tiger shrimp postlarvae subjected to closed wet transport conditions, as well as to identify the most suitable salinity range for such transport. A Completely Randomized Design (CRD) was employed with five salinity levels as treatments — 10, 15, 20, 25, and 30 ppt — each replicated five times. Each experimental unit contained 1,500 postlarvae in 1 L of oxygenated water packed in plastic bags and transported for approximately 3 hours. The main parameter observed was survival rate (SR), while supporting parameters included temperature, dissolved oxygen (DO), and pH. Statistical evaluation included the Kolmogorov–Smirnov normality test, Levene’s test for variance homogeneity, one-way analysis of variance (ANOVA), and Duncan’s Multiple Range Test (DMRT) at a significance level of α = 0.05. Results showed that salinity differences had a highly significant effect on postlarvae survival rate (Sig. = 0.000 < 0.05). The 25 ppt salinity treatment produced the highest survival rate of 99.64%, while 10 ppt resulted in the lowest at 63.78%. The measured water quality variables — temperature, dissolved oxygen, and pH — did not exert a statistically significant effect on postlarvae survival throughout the transport period.

Wiranto Wiranto; Lucia Diyah Reny P; Yessy Apriantriarta Cahya P; Yuni Fitria

Kajian Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Purpose: This study examines the effect of service communication on usage intention of Holistic Homecare for Elderly services, with customer trust serving as a mediating variable. Design/Methodology/Approach: Employing a quantitative explanatory approach with cross-sectional survey design, this research involved 120 family respondents with elderly members (≥60 years) in urban areas of Jakarta and Bandung, selected through stratified purposive sampling. Data were collected using structured questionnaires with 5-point Likert scales that had been tested for validity (Pearson correlation > 0.30) and reliability (Cronbach's Alpha > 0.70). Data analysis utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 to examine measurement and structural models, along with bootstrapping mediation tests. Findings: Service communication demonstrated significant positive effects on customer trust (β = 0.712; t = 12.456; p < 0.001) and usage intention (β = 0.324; t = 4.213; p < 0.001). Customer trust significantly influenced usage intention (β = 0.498; t = 6.847; p < 0.001) and functioned as a partial mediator (indirect effect = 0.354; BootCI [0.248; 0.471]). Originality/Value: This research integrates Commitment-Trust Theory and Social Support Theory within the context of home-based elderly care services in a developing country, revealing the critical role of empathetic, responsive, and transparent communication as the foundation for trust-building that subsequently drives service adoption. Practical Implications: The findings emphasize the necessity of therapeutic communication training for caregivers and information transparency to establish a trustworthy homecare service ecosystem in Indonesia.

Wicky Aulele; Yerimias Manuhutu; Izaac Tonny Matitaputty; Sondang Siahaan

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the problem of the open unemployment rate in Maluku Province which is still fluctuating, where the influence of human capital indicators such as the Average Years of Schooling and the Gross Enrollment Rate of Senior High Schools as well as economic policies such as the Provincial Minimum Wage often show results inconsistent with theory, thus requiring further empirical studies to determine their influence in the region. The purpose of this study is to analyze and determine the partial and simultaneous effects of the average years of schooling, the gross enrollment rate of senior high schools, and the provincial minimum wage on the open unemployment rate in Maluku Province. The method used is quantitative with secondary data in the form of time series from 2015 to 2024 sourced from the Central Statistics Agency (BPS) of Maluku Province, and analyzed using multiple linear regression techniques. The results show that the average years of schooling have a negative and significant effect, while the gross enrollment rate of senior high schools and the provincial minimum wage each have a positive insignificant and negative insignificant effect on the open unemployment rate. Simultaneously, the three variables also have no significant effect. The implications of these findings confirm that increasing the average length of schooling is a key factor in reducing unemployment, but policies related to minimum wages and high school participation need to be reviewed and combined with other policies to be more effective in addressing unemployment in Maluku Province.  

Purwokusumaning Daru, Taufan; Ardhani, Fikri; Mayulu, Hamdi; Ardiansyah, Ardiansyah; Fadillah, Muhammad Rizki +1 more

JAPSI (Journal of Agriprecision and Social Impact) 2026 CV. Komunitas Dunia Peternakan

Coal mining activities in East Kalimantan have significantly contributed to regional economic development, but they have also resulted in extensive land degradation that requires effective reclamation strategies. The integration of forage crops in reclaimed mine lands offers an opportunity to simultaneously support ecological restoration and livestock production. However, the performance of forage grasses under shaded conditions created by revegetation trees remains insufficiently understood. This study aimed to evaluate the physiological responses, morphological characteristics, and nutritional quality of two forage grass species, Brachiaria humidicola and Stenotaphrum secundatum, grown under shaded conditions on reclaimed coal mine land. The experiment was conducted at the PT Kitadin Embalut reclamation site, East Kalimantan, using a split-plot design with two shading levels (0% and 50%) as the main plots and two grass species as subplots. Each treatment was replicated six times. Variables measured included dry matter yield, leaf-to-stem ratio, chlorophyll content (a, b, and total), crude protein, and crude fiber content. The results showed that a 50% shading level significantly influenced physiological and morphological responses of the grasses. Stenotaphrum secundatum exhibited a marked increase in chlorophyll content under shaded conditions, indicating a stronger acclimation to low light environments compared with Brachiaria humidicola. Shading also reduced the leaf-to-stem ratio in both species. However, dry matter production was not significantly affected by shading, suggesting that both grasses were able to maintain biomass accumulation under moderate shade conditions. Shading slightly reduced crude protein and crude fiber contents.

Hans Yurian Effendy; Aprilita Rina Yanti; Intan Silviana Mustikawati

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In response to the evolving landscape of public healthcare services, hospitals are expected not only to maintain operational efficiency but also to adapt to the shifting needs and expectations of patients as healthcare consumers. The presence of non-BPJS patients in regional public hospitals plays a strategic role not only contributing to revenue diversification but also reflecting service quality, institutional competitiveness, and shaping public perception. The declining trend in outpatient visits by general patients at RSUD Balaraja over the past three years highlights the need to understand the factors influencing consumer behavior in determining revisit intentions. This study examines the effect of co-creation and hospital image on the revisit intention of outpatient general patients at RSUD Balaraja, with patient experience as a mediating variable. The research employed a quantitative explanatory design involving 278 outpatient general patients selected through purposive sampling. Data were collected via structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that patient experience plays a significant mediating role in shaping revisit intention among general outpatients at RSUD Balaraja. These findings confirm that patient experience serves as a central factor in post-service evaluation processes, which ultimately drive patients’ intention to return. Therefore, hospitals need to enhance patient involvement in service processes (co-creation), improve public perception of institutional image (hospital image), and develop patient-centered service systems as a key strategy to increase revisit intention among general outpatients.

Faramedina Putri Pratiwi; Darussalam Darussalam; Tantri Palupi

Jurnal Teknologi Pangan dan Ilmu Pertanian 2026 International Forum of Researchers and Lecturers

Edamame soybean plants are classified as a type of legume, growing upright and with dense leaves. Edamame soybeans can be consumed fresh or processed. One of the soils that can be planted with edamame is peat soil. However, peat soil still has obstacles such as acidic soil conditions and poor nitrogen (N) nutrients in the soil. Low nitrogen content in peat soil can be overcome by adding N fertilizer and photosynthetic bacteria. The use of photosynthetic bacteria in cultivating edamame soybeans can help increase nitrogen supply by fixing nitrogen (N) in the air. This research aims to determine the efficiency of applying a combination of nitrogen fertilizer and photosynthetic bacteria on the growth and yield of edamame soybeans in peat soil. This research was carried out in Pontianak City, with a research duration of approximately 3 months starting from 17 June - 29 August 2023. This research used a Completely Randomized Design consisting of 4 treatment levels, namely; n1= 25 kg/ha N fertilizer + photosynthetic bacteria, n2= 50 kg/ha N fertilizer + photosynthetic bacteria, n3= 75 kg/ha N fertilizer + photosynthetic bacteria, n4= 100 kg/ha N fertilizer + photosynthetic bacteria. The variables observed in this study consisted of plant height, number of productive branches, root volume, plant dry weight, number of root nodules, flowering age, number of pods and pod weight. This research aims to determine the efficiency of applying a combination of nitrogen fertilizer and photosynthetic bacteria on the growth and yield of edamame soybeans in peat soil. The results showed that the combination of nitrogen fertilizer and photosynthetic

Ismed Batubara; Rini Novita; Dhani DS Hasibuan; Hengky Syahyunan; Indra Fajar

International Journal of Law, Crime and Justice 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to examine the influence of local wisdom as a living law on personal data protection behavior, as well as assess the role of Islamic law ethics and digital literacy in the context of intimate digital crime in Indonesia. The background of this research is based on the increasing cases of misuse of personal data in the digital space that have not been fully responded to effectively through formal legal approaches. The method used a quantitative approach with a correlational explanatory design. Data were obtained through the distribution of a questionnaire based on the Likert scale to 150 respondents who were selected purposively, then analyzed using descriptive statistics, Pearson correlation, and simple linear regression. The results showed that local wisdom of alwasliyahan had a positive and significant influence on personal data protection behavior (β = 0.42; p < 0.05). Islamic legal ethics serve as a mediating variable that strengthens the relationship, while digital literacy provides a positive influence at a moderate level. These findings show that the internalization religious and cultural values plays an important role in shaping individual awareness and behavior in protecting personal data in the digital era. The conclusion of this study emphasizes that local wisdom can function effectively as a living law in supporting the protection of personal data. This research makes theoretical contribution the development of the study of Islamic law and the sociology of law, as well as practical implications for policy formulation that integrates formal regulations, cultural values, and digital literacy.

Pasaribu, Angelika; Hariyono, Didik; Fajriani, Sisca

JAPSI (Journal of Agriprecision and Social Impact) 2026 CV. Komunitas Dunia Peternakan

Cucumber (Cucumis sativus L.) is a high-value horticultural commodity, but its production has declined due to drought stress affecting plant physiology and female flower formation. To address this issue, the use of mulch and planting spacing can modify the microclimate and reduce inter-plant competition. This study aimed to evaluate the effects of rice straw mulch and planting spacing on the growth, yield, and environmental conditions of cucumber. A factorial randomized block design was employed with two factors: mulch (no mulch and rice straw mulch) and planting spacing (40 × 60 cm, 50 × 50 cm, and 60 × 40 cm), replicated four times. Observed variables included vegetative growth, number of male and female flower, yield, soil temperature, and soil moisture. The study was conducted from June to August 2025 at the Agrotechnopark, Brawijaya University. The results showed a significant interaction between rice straw mulch and 50 × 50 cm planting spacing on fruit diameter, fruit length, fruit weight per fruit, fruit weight per plant, and plant productivity. This combination also created a more stable soil environment. It is concluded that the application of rice straw mulch with a 50 × 50 cm planting spacing is the optimal combination for enhancing cucumber growth and yield through improved microclimate conditions, however, these research are limited to a single growing season and a single experimental location.

Yufa Yudhi Tehresia Imbiri; Karmanis Karmanis; Tri-Lestari-Hadiati

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

This study aims to analyze the implementation of bureaucratic reform in improve the administrative performance of the Sorong City Regional Secretariat. The research uses a mixed-methods approach, combining quantitative and qualitative methods. Quantitative data were obtained by distributing questionnaires to 30 government apparatus respondents using the Likert scale and were analyzed using descriptive statistics and correlation analysis. Meanwhile, qualitative data were obtained through in-depth interviews with key informants and analyzed using thematic analysis and data triangulation. The results of the study show that the implementation of bureaucratic reform is positively related to the organization's administrative performance. The variables of policy communication, apparatus resources, and bureaucratic structure show a fairly strong correlation with administrative performance, with bureaucratic structure exhibiting the strongest relationship. Qualitative findings also show that bureaucratic reform has been carried out through simplifying procedures, updating SOPs, digitizing administration, and strengthening the performance reporting system. Theoretically, this research strengthens policy implementation theory and public organizational performance theory, which emphasize the importance of policy communication, human resource capacity, and the effectiveness of organizational structures in improving bureaucratic performance. However, this study has limitations in scope, as it is confined to a single organizational unit and a relatively small number of respondents. Therefore, further research is suggested to expand the research object in several regional apparatus organizations in order to obtain a more comprehensive picture of the implementation of bureaucratic reform at the local government level.

Ni Komang Ayu Devi; Putu Agus Ardiana

International Journal of Entrepreneurship and Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study conceptually examines the influence of assurer type, assurance standards, and assurance level on the breadth of assurance statements in sustainability reports. Moving beyond prior literature that treats assurance as a binary variable (presence versus absence), this paper highlights disclosure breadth as a critical dimension of assurance quality and substance. Drawing on legitimacy theory and complemented by institutional theory, the study argues that the technical configuration of assurance shapes the quality of organizational legitimacy obtained by firms. Specifically, the type of assurer (public accounting firms versus non-accounting providers), the standards adopted (e.g., ISAE 3000 and/or AA1000AS), and the level of assurance (limited versus reasonable) influence the structure, systematic presentation, and comprehensiveness of assurance statements. Firms that engage reputable providers, apply globally institutionalized standards, and select reasonable assurance are more likely to issue broader and more detailed statements. In contrast, weaker institutional pressures may encourage symbolic assurance practices characterized by minimal disclosure. The study contributes theoretically by extending legitimacy theory to the technical dimensions of assurance and positioning disclosure breadth as a proxy for substantive legitimacy. Practically, it suggests that regulators and companies should emphasize transparency and comprehensiveness in assurance statements to enhance credibility and discourage symbolic sustainability reporting practices.

Defi Cynthia Dewi; Rokiah Kusumapradja; Duta Liana; Noorsidi Aizuddin Bin Mat Noor

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the impact of personality and work engagement on Organizational Citizenship Behavior (OCB), with work motivation serving as a mediating variable, among inpatient nurses at South Jakarta Type B Hospital. OCB is crucial for enhancing organizational performance and service quality, especially in healthcare settings, where nurses' extra-role behaviors significantly contribute to patient care. The research utilized a quantitative approach with a survey design, involving 143 nurses from infection and critical inpatient wards. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that personality positively influences both work motivation and OCB. Work engagement also positively impacts work motivation and OCB. Additionally, work motivation significantly affects OCB and partially mediates the relationship between personality, work engagement, and OCB. These findings suggest that fostering nurses' work engagement and motivation, supported by positive personality traits, can enhance OCB, leading to better organizational performance and improved healthcare service quality.

Bastianus Alfian Juatmadja; Hosizah Markam; Natsir Nugroho

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of Electronic Medical Records (EMR) has become an important element in improving healthcare service quality, efficiency, and patient safety in hospitals. However, the benefits of EMR depend not only on system availability but also on the quality of the information provided and how actively the system is used by healthcare professionals. This study aims to analyze the influence of electronic medical record content and perceived ease of use on the net benefits of EMR, with actual system use acting as an intervening variable. The research applied a quantitative approach with a cross-sectional design conducted at RSM Hospital. The population consisted of all general practitioners and specialist doctors working at the hospital, totaling 51 respondents, and the study used a total sampling technique. Data were collected through structured questionnaires measured using a Likert scale and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results show that EMR content and perceived ease of use significantly influence the net benefits of EMR. Both variables also significantly affect the actual use of the system, while actual use significantly influences the benefits obtained. Furthermore, actual use mediates the relationship between EMR content, ease of use, and net benefits, indicating that better information quality and usability can encourage greater system utilization and maximize the advantages of EMR implementation.