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Raudatul Janah; Fahmi Susanti

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of the physical work environment and work motivation on the performance of employees of PT Pancaran Indonesia Kabupaten Tangerang, Depok City, both partially and simultaneously. The method used is a quantitative method with a causal associative approach and probability sampling technique with a sample of 82 and processed using SPSS 25. Data analysis using validity test, reliability test, classic assumption test, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The results of the study show that the physical work environment has a value of tcount > ttable or (3,714 > 1.994). Work motivation has a tcount > ttable or (11,852 > 1.994). The physical work environment and work motivation have Fcount > Ftable or (72, 865 > 2,737). This is also reinforced by the ρ value < Sig.0.05 or (0.000 <0.05). there is a significant effect simultaneously between the physical work environment (X1) and work motivation (X2) on employee performance (Y) with a contribution of 67,9% while the remaining 32,1% is influenced by other factors outside this study. The multiple linear regression equation Y = 5,949 + 0,067X1 + 0,985X2 + e.

Miftahul Rezky Nitami; Yusra Aprilisda; Zatira Kholdun Syahadah

Jurnal Mahasiswa Kreatif 2026 International Forum of Researchers and Lecturers

The rapid development of artificial intelligence (AI) has brought significant changes to higher education, particularly in the way students think and learn. AI no longer functions merely as a learning support tool but also influences students’ cognitive processes, including critical thinking, problem-solving abilities, and creativity. This study aims to examine the impact of AI usage on the thinking patterns of university students. The research method employed is a literature review, analyzing various accredited national journals and relevant conference proceedings. The findings indicate that AI offers several positive impacts, such as improving learning efficiency, expanding access to information, and supporting the development of creative ideas. However, excessive reliance on AI may also lead to negative effects, including a decline in critical thinking skills and an increased tendency for students to depend on AI-generated outputs without in-depth analysis. Therefore, the role of educators is crucial in guiding students to use AI wisely and responsibly. AI should be utilized as a supportive tool in the learning process rather than a replacement for human thinking. This study is expected to contribute to the development of effective and ethical strategies for integrating AI in higher education.

Maulia Azda; Afrina Zulaikha

Jurnal Kesehatan dan Kedokteran 2026 Lembaga Pengembangan Kinerja Dosen

Pregnancy is a period marked by significant emotional challenges for expectant mothers, with stress and anxiety being common issues that may adversely affect maternal well-being and fetal development. The limited availability of safe treatment options for pregnant women, particularly concerning pharmacological interventions, has prompted the exploration of more natural and non-invasive therapeutic alternatives. One increasingly popular method is aromatherapy, which utilizes essential oils to stimulate the limbic system in the brain, thereby promoting relaxation and reducing anxiety. This study aims to explore the effects of aromatherapy in lowering stress and anxiety among pregnant women through a literature review. The method employed involves collecting and analyzing findings from previous studies regarding the use of aromatherapy in pregnancy. Based on the available evidence, aromatherapy—particularly with lavender essential oil—has been proven effective in lowering levels of stress and anxiety in pregnant women. Several studies report a reduction in anxiety levels of up to 40% following the inhalation of lavender oil. However, factors such as the type of essential oil used, the method of application, and individual sensitivity may influence therapeutic outcomes. Despite its potential benefits, the safety of aromatherapy use remains a concern, particularly regarding essential oils that may be unsafe for use during pregnancy.

Ibnu Septian, Wahyu; Antonius Edy Kristiyono; Prima Yudha Yudianto; Agus Prawoto; Wulan Marlia Sandi

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

The steering gear is a vital component in ship operations, functioning to control the ship’s direction accurately. The reliability of this system highly depends on the performance of the hydraulic system, where the mechanical seal plays a key role in maintaining system pressure and preventing oil leakage. This study aims to identify the main factors causing mechanical seal damage and analyze its impact on the performance efficiency of the steering gear AHTS Logindo Stamina. Qualitative data were obtained through participatory observation and in-depth interviews with the second engineer. Meanwhile, quantitative data were gathered by measuring technical parameters such as oil pressure, operating temperature, and rudder movement time, which were then compared with SOLAS standards. This damage results in oil leakage through the mechanical seal gap, abnormal noise in the hydraulic system, and a significant decrease in working pressure of -25,86%. The operational impacts include the occurrence of steering gear failure alarms, decreased hydraulic efficiency of 25.87%, and the risk of system failure that could endanger ship maneuverability. This study recommends preventive maintenance through oil quality monitoring, environmental condition control in the steering gear room, and periodic mechanical seal replacement in accordance with operational standards to maintaining optimal steering system performance.

Risjcha bunga winata; Rahayu Winarti

The Journal General Health and Pharmaceutical Sciences Research 2026 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Breast cancer is one of the diseases with the highest incidence rates among women and can cause death if not detected early. Breast self-examination (SADARI) is a simple method for detecting breast abnormalities early on. However, the knowledge and practice of breast self-examination (SADARI) among adolescent girls are still low. The purpose of this research is to determine the effect of health education on breast self-examination (BSE) on the knowledge and practice of early breast cancer detection at Pondok Pesantren Darul Amanah Sukorejo Kendal. Quantitative research method with a quasi-experimental design and a one group pretest-posttest design. A sample of 50 respondents with total sampling. Ethics test no: 03/EC-LPPM/UWHS/I-2026. Data analysis used the Wilcoxon test. The results showed that there is an influence of health education on knowledge with a p-value of 0.001 and on the practice of early breast cancer detection with a p-value of 0.001. It can be concluded that health education can enhance the awareness, understanding, and ability of adolescents to perform breast self-examination (SADARI) independently as an early detection effort for breast cancer, making it important to continue this practice sustainably.

Meli Ira Ferawati; Supriadi Supriadi; Syafrizal Syafrizal

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

Kinerja pegawai merupakan faktor penting dalam keberhasilan organisasi, namun dalam praktiknya masih terdapat variasi kinerja yang dipengaruhi oleh faktor psikologis dan kondisi kerja. Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kerja, kesejahteraan kerja, dan semangat kerja terhadap kinerja pegawai pada CV Berkah Sarana Anugerah. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif, dengan populasi sebanyak 30 pegawai yang seluruhnya dijadikan sampel melalui teknik sampling jenuh. Pengumpulan data dilakukan menggunakan kuesioner dengan skala Likert, kemudian dianalisis menggunakan metode Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa motivasi kerja, kesejahteraan kerja, dan semangat kerja berpengaruh positif dan signifikan terhadap kinerja pegawai, baik secara parsial maupun simultan. Temuan ini menunjukkan bahwa peningkatan kinerja pegawai tidak hanya dipengaruhi oleh kemampuan teknis, tetapi juga oleh faktor psikologis dan kondisi kerja yang mendukung. Implikasi penelitian ini menegaskan pentingnya peran organisasi dalam meningkatkan motivasi, kesejahteraan, dan semangat kerja pegawai guna mencapai kinerja yang optimal dan berkelanjutan.

Silvi Ferislan; Fauziah Fauziah; Irma Andriani

Jurnal ilmu Kesehatan Umum 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Aggressive behavior is one of the manifestations commonly found in individuals with mental disorders, and this can potentially cause harm both to themselves and to their surroundings. To address this condition, one non-pharmacological approach that can be implemented is the use of Mozart classical music therapy. This study aims to evaluate the impact of Mozart classical music therapy on patients who have the potential to exhibit violent behavior at Aceh Mental Hospital. The research activities were conducted from July 2 to 5, 2025. The research design adopted in this study is pre-experimental using the One group pretest-posttest Design method. The study subjects consisted of 15 inpatients who had been identified as being at risk for violent behavior, with sample selection carried out through purposive sampling. The findings of the study showed that the average score of signs and symptoms before the intervention was 5.73, with a score range of 3 to 8. After the intervention in the form of Mozart classical music therapy, the average score of signs and symptoms decreased significantly to 1.60, with a range between 1 and 2. Statistical analysis using the Wilcoxon Signed Rank test showed a Z value of -3.437 with a significance level of P = 0.000 (P < 0.05). Based on these results, it can be concluded that Mozart classical music therapy has a significant effect in reducing the risk of violent behavior in patients. Therefore, Mozart classical music therapy is recommended as an effective supportive intervention and can be routinely integrated into psychiatric care rooms.

Adhelia Putri Zainuri; Sari Andayani

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Strategic management plays a crucial role in ensuring the operational sustainability and competitiveness of PT Karya Giri Palma, a manufacturing company specializing in springbed and furniture production. In an increasingly competitive market environment and amid ongoing production challenges, the company is required to implement well-structured and adaptive strategic management practices. This study employs a qualitative research approach to explore the implementation of strategic management within the organization and to identify obstacles that arise during its integration into daily operational activities. Data were collected through in-depth observations and interviews to obtain a comprehensive understanding of managerial practices and employee involvement. The findings reveal that the active participation of both management and employees in the formulation and implementation of strategies significantly contributes to improved employee motivation, higher productivity levels, and enhanced work quality. Strategic alignment between organizational goals and employee roles encourages a stronger sense of responsibility and commitment among employees. However, several challenges remain, particularly in cross-divisional coordination and the consistent execution of strategies at the operational level. Therefore, this study recommends strengthening interdepartmental communication, optimizing the use of management information systems, and enhancing human resource capabilities through continuous training. These findings may serve as a valuable reference for similar manufacturing companies seeking to optimize strategic management practices in order to achieve sustainable performance and long-term competitiveness.

Afrizal Bagaskara; Ni Made Laksmi Devi Jayanti; I Komang Aditya Negara

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Regular physical activity is known to play an important role in maintaining overall health, including improving immune system function and mental health. Lack of physical activity remains a public health issue, making it important to understand the impact of physical activity on the immune system and mental health. This study aimed to review the effect of regular physical activity on the immune system and mental health using a literature review method. The literature sources were obtained from publications within the last five years using databases such as Google Scholar, PubMed, and ScienceDirect. The articles were then screened and selected based on inclusion and exclusion criteria, resulting in nine relevant articles for analysis. The selection results indicate that regular physical activity can increase the mobilization and activity of immune cells such as lymphocytes, neutrophils, and natural killer cells, and also modify the adaptive immune system through changes in T cells and B cells. In addition, physical activity also improves mental health through neurobiological mechanisms such as increased endorphin, dopamine, and serotonin levels, which can reduce stress, anxiety, and depression, as well as improve sleep quality and psychological well-being. Therefore, regular physical activity has a positive effect on the immune system and mental health and can be used as a promotive and preventive strategy to maintain overall health.

Suryani, Ketut Yuni; Prayudi, Made Aristia; Astawa, I Gede Putu Banu

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

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

Naela Farkhati; Agus Supriatna

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of financial literacy and lifestyle on financial management of students of the Management Study Program at Universitas Pamulang. This research uses a quantitative method with an associative approach, with data collected through questionnaires distributed to 160 respondents. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, simple and multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The results show that partially financial literacy has a positive and significant effect on financial management with a t-value of 7,161 > t-table 1.975 and a significance value of 0.000 < 0.05, while lifestyle also has a positive and significant effect with a t-value of 6,881 > t-table 1.975 and a significance value of 0.000 < 0.05. Simultaneously, financial literacy and lifestyle have a significant effect on financial management with an F-value of 853.671 > F-table 3.05 and a significance value of 0.000 < 0.05. The coefficient of determination of 0.916 indicates that 91,6% of the variation in students’ financial management is explained by financial literacy and lifestyle, while the remaining 8,4% is influenced by other factors outside this study.

Bagus Nur Prasetyo; Sumaryam Sumaryam; Didik Budiyanto

Fauna: Jurnal Kajian Ilmu Hewani 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Litopenaeus vannamei is a brackish-water aquaculture commodity that is highly favored by the Indonesian community and represents one of the country’s leading aquaculture products, with production continuing to increase in response to rising domestic and export demand. One of the main factors triggering disease in L. vannamei is the presence of Vibrio sp. bacteria, which are recognized as serious pathogens in various aquaculture organisms and serve as causative agents of bacterial diseases. These bacteria naturally inhabit marine environments and are categorized as opportunistic, meaning they become pathogenic when environmental conditions decline and host health is compromised. Disinfectants are chemical substances used to inhibit or eliminate microorganisms such as bacteria, viruses, and fungi (excluding bacterial spores) on non-living surfaces. One disinfectant material is Smart Care (Intracare B.V., The Netherlands), which contains stabilized hydrogen peroxide with a prolonged-release mechanism. This study employed an experimental method using a Completely Randomized Design (CRD) with four treatments and five replications. The treatments included a control (without H₂O₂) and applications of H₂O₂ at concentrations of 1 ml/L, 2 ml/L, 3 ml/L, and 4 ml/L. The results indicated that the addition of hydrogen peroxide at different concentrations did not produce statistically significant differences in suppressing the growth rate of Vibrio sp. Nevertheless, treatment C (3 ml/L H₂O₂) showed the highest inhibitory effect, with no bacterial colony growth observed. Therefore, the application of H₂O₂ at 3 ml/L demonstrates potential in reducing Vibrio sp. growth and supporting sustainable shrimp aquaculture practices.

Muh Agus; Mohammad Ega Nugraha

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

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.

Luh Nadi; Michell Silvia

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

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.

Amanda Septia Ningsih; Ma'rufatur Rodhiyah

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

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.

Fria Setiono

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

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.

Fathiyah Ainil Mardiyah; Muchriady Muchran; Nurinaya Nurinaya

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This Study aims to analyze the effect of digital literacy and competence on employee productivity at PT PLN (Persero) Customer Service Unit (ULP) Takalar. This study employs a quantitative approach using a survey method. The population consists of all employees of PT PLN (Persero) ULP Takalar, and a census sampling technique was applied, meaning all members of the population were selected as respondents. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that digital literacy has a positive and significant effect on employee productivity. This means that the better the employees’ ability to understand and utilize digital technology, the higher their level of productivity. In contrast, employee competence was found to have a negative and significant effect on productivity. This finding suggests that increasing competence does not automatically lead to higher productivity if it is not supported by other relevant factors. These findings imply that improving competence without proper job placement, effective task management, and optimal utilization of skills may actually reduce employee productivity. Therefore, it is recommended that PT PLN (Persero) ULP Takalar not only enhance employees’ digital literacy and competence but also ensure alignment between competencies and job requirements through more effective human resource management in order to improve overall productivity

Ketut Doni Trio Saputra; Didik Budiaynto; Muhajir Muhajir

Fauna: Jurnal Kajian Ilmu Hewani 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Vannamei shrimp (Litopenaeus vannamei) is one of the most important aquaculture commodities with high economic value and strong market demand. The transportation of broodstock shrimp is a critical stage that may affect survival due to decreased oxygen levels and water quality deterioration. High stocking density during transportation can accelerate oxygen depletion and increase metabolic waste, leading to higher mortality. This study aimed to determine the effect of different packing densities on the survival rate of broodstock shrimp during 12 hours of transportation. The experiment used four treatments with densities of 6, 8, 10, and 12 shrimp per bag, each with six replications. Observed parameters included temperature, dissolved oxygen (DO), and survival rate. The results showed that lower stocking density produced higher survival rates, with the best result obtained at 6 shrimp per bag. Water quality remained within acceptable limits, although oxygen levels decreased with increasing density. Therefore, proper stocking density is essential to maintain shrimp survival during transportation.  

Putra Rizky Valeri; Nur Hayati

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

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.

Rizky Fitroh Hamdani; Irma Indira

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

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.