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Erna Eni; Rahma Syafitri

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the organizational performance of the Dinas Kebudayaan dan Pariwisata Kota Tanjungpinang in managing the tourism sector. Tanjungpinang has significant cultural and historical tourism potential; however, tourist visit trends remain fluctuating and unstable. This research employs a descriptive qualitative approach using a case study method and library research as the data collection technique. Data were obtained from official government documents, statistical data from the Central Bureau of Statistics, and relevant previous studies. The analysis is based on the public sector organizational performance theory proposed by Agus Dwiyanto, focusing on two main indicators: productivity and accountability.   The findings indicate that administratively the agency has consistently implemented programs and organized cultural events in accordance with planning documents. However, the increase in the number of activities has not consistently contributed to stable growth in tourist visits. In terms of accountability, reporting mechanisms have been implemented, yet substantive transparency and public access to information still require improvement. Therefore, the organizational performance can be categorized as administratively adequate but requires enhancement in program effectiveness and public transparency.

Masita Masita; Basri Basri; Reski Idrus; Tajuddin Tajuddin

Router : Jurnal Teknik Informatika dan Terapan 2026 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

Fixed asset management is a crucial component in supporting the performance of local governments. However, the Polewali Mandar Regency Government still faces obstacles in managing assets conventionally, such as the risk of recording errors, duplicate data, and difficulties in field data verification which is time-consuming. This study aims to design and build a Web-Based Fixed Asset Management Information System integrated with Quick Response Code (QR Code) technology as a digital solution for real-time asset data collection, tracking, and monitoring. The approach taken for system development is known as the Waterfall approach, encompassing the phases of analyzing requirements, system design, execution, evaluation, and ongoing support. The creation of the system was carried out utilizing the PHP coding language, the MySQL database system, and Tailwind CSS to achieve a mobile-friendly interface. Data collection techniques were conducted through observation, interviews, and literature studies at the General Affairs Division of the Regional Secretariat of Polewali Mandar Regency. The result of this research is a fixed asset management information system featuring the generation of unique QR Code labels for each asset, category and location management, and reporting features divided into three access levels: Admin, Operator, and Verificator. Based on the system testing results, an average score of above 4.00 was obtained for indicators of ease of use (user-friendly), access speed, and information accuracy. In conclusion, the implementation of this QR Code-based system is proven to increase the efficiency of the asset identification process in the field, minimize manual input errors, and improve accountability in regional asset management in Polewali Mandar Regency.

Kuntariningsih, Apri; Andhi Supriyadi

An International Journal Tourism and Community Review 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

Tourism regulations play a critical role in shaping destination competitiveness and influencing tourist travel decisions, yet empirical evidence on their effectiveness across different institutional contexts remains limited. This study investigates the impact of tourism regulations on tourist visit performance through a comparative quantitative analysis of Indonesia and Singapore. Using panel data covering the period 2010–2023, this research employs a fixed-effects regression model to examine the relationship between regulatory quality and tourist arrivals, while controlling for economic conditions and transport infrastructure. The findings reveal that tourism regulations have a positive and statistically significant effect on tourist visit performance in both countries. However, the magnitude of the effect is substantially stronger in Singapore, indicating higher regulatory efficiency and institutional effectiveness in translating policy interventions into tourism demand. These results support institutional and tourism demand theories, emphasizing that regulatory quality, rather than regulatory volume, is a key determinant of tourism performance. The study contributes to the tourism policy literature by providing cross-national empirical evidence on regulatory impacts and highlighting the importance of governance capacity in tourism development. From a policy perspective, the findings suggest that countries should prioritize regulatory coherence, administrative efficiency, and adaptive governance to enhance tourism competitiveness and resilience.

Fathimah Azzahro; Bayu Irwansyah; Galih Gumilar; Devita Niken Hapsari; Dyah Palupiningtyas

An International Journal Tourism and Community Review 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This research aims to explore the satisfaction–revenue nexus by examining the effect of tourist satisfaction on Revenue Per Available Room (RevPAR) performance in three-star hotels across Southeast Asia. Grounded in Expectation–Confirmation Theory and the Service-Profit Chain framework, the study conceptualizes tourist satisfaction as a strategic intangible asset that contributes to financial performance through both direct and indirect mechanisms. A mixed-methods sequential explanatory design was employed. Quantitative panel data were collected from 312 three-star hotels in Indonesia, Malaysia, Thailand, Vietnam, and the Philippines over the period 2019–2024 and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and panel regression techniques. The results indicate that tourist satisfaction has a positive and statistically significant direct effect on RevPAR. Furthermore, occupancy rate partially mediates this relationship, suggesting that satisfaction enhances revenue performance primarily through demand stabilization and increased room utilization. Qualitative findings from managerial interviews further confirm that guest satisfaction strengthens online reputation, repeat visitation, and revenue consistency. This study contributes empirical evidence to the literature on satisfaction-driven financial performance in mid-scale hospitality markets and offers strategic implications for revenue optimization in competitive Asian contexts.  

Ferro Hidayah; Natanael Suranta; Yusuf Pria Utama

This research investigates the effectiveness of container cargo information management systems at Indonesian ports, examining the critical roles of competency training, shore-based personnel capabilities, and technology adoption in determining system performance and operational outcomes. Container terminals increasingly rely on sophisticated information systems including Terminal Operating Systems (TOS), Port Community Systems (PCS), and Electronic Data Interchange (EDI) for coordinating complex cargo operations, yet system effectiveness depends not solely on technology sophistication but critically on personnel competency, training adequacy, and human-technology integration. Through qualitative analysis involving terminal operators, port information system managers, shore-based operational personnel, training coordinators, and technology providers, this study examines how the interplay between human capabilities and technological capabilities determines information system effectiveness. Results demonstrate that comprehensive competency training programs can improve system utilization effectiveness by 45-65%, reduce operational errors by 50-70%, and enhance productivity by 25-40% through better human-technology integration. Key challenges include inadequate training investment, high personnel turnover, technology complexity exceeding user capabilities, and organizational resistance to systematic training programs. Findings reveal that container terminal information system effectiveness depends fundamentally on sociotechnical system optimization addressing both technological infrastructure and human capability development through sustained competency building programs. This research contributes to port operations literature by providing evidence-based frameworks for human factors integration in port technology implementation.

Sri Yulianty Mozin; Mohamad Nazril Abjul; Fazrurrahman Gunibala; Rosita Y. Abuba; Israh Miranti Wahab

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

Public service plays a fundamental role in fulfilling citizens’ rights and needs within modern governance systems. The increasing complexity of social, economic, and technological changes has encouraged the transformation of public administration paradigms. This study aims to analyze the evolution of public service paradigms from Old Public Administration to Network Governance, identify the key characteristics of each paradigm, and explain the shift in values and the role of the state in public service delivery. This research employs a qualitative approach using a literature review method by examining various academic sources related to public administration theories and public service governance. The analysis was conducted through content analysis and comparative analysis to identify conceptual developments and paradigm differences in public administration. The results indicate that public service paradigms have evolved from hierarchical and rule-based governance toward more collaborative and participatory governance models. Old Public Administration emphasizes bureaucratic hierarchy and administrative control, New Public Management focuses on efficiency and performance-based management, while New Public Service highlights citizen participation and democratic values. The most recent paradigm, Network Governance, promotes collaboration among government, private sector, and civil society in addressing complex public issues. These findings suggest that contemporary public administration increasingly adopts a hybrid governance approach that integrates elements of various paradigms to enhance the effectiveness and responsiveness of public service delivery.

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.

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.

Qisma Rosalina Wahda; Erna Indriastiningsih; Bekti Nugrahadi

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2026 Asosiasi Riset Ilmu Teknik Indonesia

Ineffective spare part inventory planning may lead to supply delays and reduced compliance with lead time supply key performance indicators (KPIs). This study aims to implement the Collaborative Planning, Forecasting, and Replenishment (CPFR) method in spare part inventory planning at PT XYZ and to compare lead time supply performance before and after the implementation of the CPFR method. This research utilizes spare part usage data from January to June 2025, focusing on fast-moving spare parts. Demand forecasting is conducted using an error forecasting approach with the moving average method. Forecast accuracy is evaluated using the Mean Absolute Deviation (MAD) and Mean Absolute Percentage Error (MAPE). Furthermore, inventory planning is carried out through the calculation of safety stock and reorder point (ROP) as the basis for determining replenishment decisions. The results indicate that the simulated implementation of the CPFR method provides a more structured and anticipative inventory planning process. The comparison of performance before and after the application of CPFR shows an improvement in lead time supply compliance with the established KPIs. Therefore, the CPFR method has the potential to support improved spare part inventory planning performance at PT XYZ.

Ading Rahman Sukmara

Jurnal Manajemen Kewirausahaan dan Teknologi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research focuses on the strategic role of the people's market as a driver of the regional economy and a source of Regional Original Income (PAD), by taking a case study of the arrangement of the people's market by the Ciamis Regency MSME Office. Using a qualitative approach, data was collected through observation, interviews, and documentation studies. The results of the study show that the Regional Government of Ciamis Regency implements five main strategies in structuring the people's market, including optimizing development and revitalization with ease of access, market development based on potential and local characteristics, cooperation with investors, facilitation and guaranteeing the ease of capital lending through banking, and market promotion using digital technology. This strategy has a significant impact on the achievement of PAD. The achievement of PAD from the people's market sector of Ciamis Regency was recorded to exceed the target in the period of 2015 to 2017, reaching 113.4%, 128.0%, and 121.9%, respectively, although it decreased in 2018 to 87.2%. To optimize regional levy revenue, these findings conclude the need to improve and improve the regional levy management system to support the performance of the apparatus, the implementation of routine activities such as coordination between agencies and socialization to business actors, as well as increasing the discipline, dedication, and honesty of fiscal officials in carrying out their main duties and functions proportionately.

Shefta Eka Praswati; Siti Arifah

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

This study aims to examine how to manage queues and service quality at Bank Bapas 69 Rejosari Cash Office (KK), especially given the limited number of staff and the absence of a formal queuing system. Using a qualitative descriptive approach with a descriptive case study method, data was collected through participatory observation and interviews during the internship period from January - March 2026 internship period. This study  shows that the queue system is not yet functioning properly, as evidenced by the large number of customers crowding around the service desk. This is mainly due to the difficulty elderly customers have in taking care of administrative matters at the Teller desk, as well as the excessively long credit consultation time at the Customer Service desk. It can be concluded that the effectiveness of service at PD BPR Bank Bapas 69 Magelang (Perseroda) Rejosari Cash Office is still hampered by suboptimal queue management. This tangible contribution is expected to shape a more orderly, clear, and time-efficient service process for Bank Bapas 69 KK Rejosari without having to incur significant costs for technology.

Muhammad Alfarisy; Riri Maria Fatriani; Uswatun Asiah; Michael Lega

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The problem of illegal temporary shelters (TPS) is one of the serious environmental issues in Jambi City. Danau Sipin District is the district with the highest number of illegal TPS in Jambi City, namely 13 points. This study aims to determine the performance of the Environmental Management, Supervision and Enforcement Division (P3HL) the Jambi City Environmental Service the productivity aspect of the problem of illegal TPS in Danau Sipin District using the theory of public organization performance by Agus Dwiyanto (2006) with primary focus on productivity indicators. This can be seen from the utilization of various inputs such as human resources consisting of 3 field officers, operational facilities in the form of 1 patrol car, Standard Operating Procedures (SOP) for supervision, as well as clear and easy public reporting mechanisms to produce various outputs in the form of field supervision activities, enforcement of regulations, education and socialization to the public, and follow-up public reports. Although these various activities have been carried out, the limited number of field officers and operational facilities has resulted in the intensity of supervision in the field not being able to be carried out optimally. The conclusion of this study shows that the performance the Environmental Arrangement, Supervision and Law Enforcement Division of the Jambi City Environmental Service in terms of productivity has been running well, but still requires improvement, especially in the addition of human resources and operational facilities so that supervision and enforcement of regulations against illegal TPS can be carried out more optimally.

Siti Alifah Tzahdiah; M. Ikhwan Maulana Haeruddin; Chalid Imran Musa; Anwar Anwar; Tenri Sayu Puspitaningsih Dipoatmodjo

Populer: Jurnal Penelitian Mahasiswa 2026 Universitas Maritim AMNI Semarang

This study aims to explore employees’ work experiences related to work-life balance and compensation in shaping employee performance at CV. Sepanjang Masa (Masa Kreatif), a social media agency located in Makassar. A qualitative approach with a descriptive-analytical field design was employed. Data were collected through in-depth interviews, passive participant observation, and documentation involving 11 informants from both management and creative teams. Data analysis followed processes of data reduction, data display, and conclusion drawing, with trustworthiness ensured through triangulation techniques. The findings reveal that employees’ work-life balance experiences are dynamic and heterogeneous. Work flexibility provides opportunities for personal time management; however, rapid response demands and intensive content production blur the boundaries between work and personal life. A supportive, communicative, and collaborative work environment acts as a protective factor that mitigates work pressure and fosters creativity. Compensation is perceived not only as financial remuneration but also as a symbol of recognition, professional development opportunities, and organizational appreciation, although gaps remain between employee expectations and organizational capacity. Integratively, work-life balance, work environment, and compensation constitute interconnected work experiences influencing employee engagement and performance within the digital creative industry.

Fitriyani Fitriyani; Muhamad Nurhamdi

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of financial performance, capital structure, and company size on company value in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses an associative quantitative approach with secondary data obtained from the company's financial statements. The sample was determined using purposive sampling, resulting in 9 healthcare companies with 45 observations. Data analysis was performed using EViews 12. Panel data regression analysis was applied using the Random Effect Model (REM), selected based on the Chow test, the Hausman test, and the Lagrange multiplier test. Furthermore, classical assumption testing and hypothesis testing were carried out. The test results show that partially Financial Performance has a significant positive effect on Company Value with a calculated T value of 2.137061 > T table 2.01954 with a prob value of 0.0386 < 0.05, Capital Structure does not have a significant effect on Company Value with a calculated T value of 0.4770233 < T table 2.01954 with a prob value of 0.6407 > 0.05, Company Size has a significant positive effect on Company Value with a calculated T value of 2.134309 > T table 2.01954 with a prob value of 0.0388 < 0.05. Simultaneously, the three independent variables have a significant positive effect on Company Value with an Fcount value of 3.059588 > Ftable 2.83 with a prob value of 0.038758 < 0.05, with a contribution of 12.31% while the remaining 87.69% is influenced by other factors outside this study.

Anardia Destiyana; Jeni Irnawati

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

This study examines the influence of earnings quality and dividend policy on firm value at PT Alkindo Naratama Tbk during the period 2014–2024. Firm value is measured using the Price to Book Value (PBV), earnings quality is proxied by the ratio of operating cash flow to net income (QOE), and dividend policy is measured using the Dividend Payout Ratio (DPR). This research adopts a quantitative approach with an associative causal design using secondary data obtained from the company’s quarterly financial reports over eleven years, resulting in 44 observations. The analysis method applied is multiple linear regression. The findings reveal that earnings quality has a positive and significant impact on firm value. Dividend policy also shows a positive and significant effect on firm value. Simultaneously, earnings quality and dividend policy significantly influence firm value. The coefficient of determination indicates that a large proportion of firm value variation can be explained by these two variables. These results support signaling theory, which suggests that high earnings quality and stable dividend distribution provide positive signals to investors and increase market confidence in the company. The study contributes to financial management literature by highlighting the importance of financial performance indicators in determining firm value.

Nita Febrianti; Fedianty Augustinah; Sedarmayanti Sedarmayanti

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

This research investigates transparency and accountability in the management of state-owned assets (BMN) at the East Java Regional Police's Logistics Bureau as a step toward enhancing effective, adaptive, and integrity-focused governance in police logistics. The research context arises from the growing public call for transparency and accountability in managing state assets, in line with policies for bureaucratic reform and digitalization in the police logistics framework. This study utilized a qualitative descriptive approach involving in-depth interviews, observations in the field, and analysis of documents. The results show that adopting a unified digital system has enhanced the efficiency of asset management, sped up inventory operations, and reduced the risks of asset misuse. Nonetheless, obstacles persist, such as restricted human resource capacity, data alignment problems, and inadequate performance-based assessments. The conversation emphasizes that effective asset management relies on the implementation of adaptive governance, motivation for public service, and precise performance assessment systems. The research indicates that the integration of digital innovation, professional skills, and a robust commitment to public accountability is crucial for creating transparent and sustainable governance in police logistics

Iklima Aulia; Tsabita Isyifa Ramadhani; M Fadlurrohman Al Husni; Sri Mulyeni

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Bullying is a form of aggressive behavior that is intentionally and repeatedly carried out, characterized by an imbalance of power between the perpetrator and the victim. This phenomenon is not limited to childhood and adolescence but may also produce long term effects that extend into adulthood, including among university students. This study aims to explore the long term impact of bullying on victims’ mental health, with a particular focus on students who have experienced bullying in the past. The study employed a descriptive qualitative method using a literature review approach. Data were obtained through a comprehensive analysis of scientific articles, national and international journals, and previous studies related to bullying and mental health. The findings show that victims of bullying face a higher risk of psychological problems, such as depression, anxiety, post traumatic stress disorder or PTSD, low self esteem, and difficulties in social interactions. These effects influence not only emotional well-being but also academic functioning, including reduced concentration, decreased learning motivation, and lower academic performance. In addition, prolonged psychological stress resulting from bullying may lead to physical problems, such as sleep disturbances and somatic complaints. Factors including limited social support, maladaptive coping strategies, and high intensity or prolonged exposure to bullying were found to intensify the negative impacts experienced by victims. Therefore, this study emphasizes the importance of comprehensive prevention and intervention efforts in higher education settings, such as the provision of accessible counseling services, the implementation of strict anti bullying policies, and the strengthening of social support systems to minimize the long-term mental health effects of bullying among university students.  

Fadhlan, Muhammad; Darin Diffana Athifah; Wahdan Saidurroihan; Lina Marlina; Ana Fauziya Diyana

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the effectiveness of zakat distribution during the leadership of Umar bin Abdul Aziz and its relevance to poverty alleviation models in Indonesia. Structural poverty remains a persistent challenge in Indonesia’s economic development, requiring systematic and sustainable solutions. Within Islamic economic thought, zakat functions not only as a religious obligation but also as a fiscal instrument capable of promoting social welfare and economic independence. This research employs a qualitative approach through historical and literature study methods, analyzing classical Islamic governance practices alongside contemporary zakat management in Indonesia. The findings reveal that the success of zakat distribution under Umar bin Abdul Aziz was supported by centralized governance, strong institutional reform of Baitul Mal, strict supervision, and integrity-based leadership, resulting in effective wealth redistribution and significant poverty reduction. The study further finds that productive zakat distribution, institutional integration, regulatory reinforcement, and digital transparency are crucial elements for enhancing the performance of zakat institutions in Indonesia. The implications suggest that strengthening governance, accountability, and productive empowerment programs can transform zakat into a strategic socio-economic policy instrument capable of addressing structural poverty in a sustainable manner.

Endang Triyani Kusuma Widyawati; Duta Liana; Kemala Rita Wahidi

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

The implementation of Patient Safety Goals remains a major challenge in hospital management, particularly in ensuring consistent compliance among nurses. This study aims to analyze the influence of nurses’ knowledge and motivation on the implementation of Patient Safety Goals, with clinical leadership positioned as a mediating variable. A quantitative cross-sectional design was employed in a general hospital in Jakarta, Indonesia. Data were collected from 119 nurses across inpatient, outpatient, emergency, and operating units using structured questionnaires. The data were analyzed using Structural Equation Modeling (SEM) with AMOS, supported by the Three-Box Method to assess the level of variable achievement. The results indicate that nurses’ knowledge and motivation have a significant direct effect on clinical leadership. Clinical leadership also demonstrates a significant positive effect on the implementation of Patient Safety Goals. Furthermore, clinical leadership plays a significant mediating role in the relationship between both nurses’ knowledge and motivation and the implementation of Patient Safety Goals. The model explains 76.67% of the variance in Patient Safety Goal implementation, highlighting the strategic role of clinical leadership in translating individual competencies into safe clinical practices. These findings contribute to healthcare management literature by reinforcing the importance of clinical leadership as an organizational mechanism that strengthens patient safety performance. From a managerial perspective, the study emphasizes that improving patient safety outcomes requires not only enhancing nurses’ knowledge and motivation, but also systematically developing clinical leadership competencies. Hospital management is encouraged to invest in leadership development programs, supportive supervision, and non-punitive incident reporting systems to ensure sustainable implementation of Patient Safety Goals.

Zahra Rabi’ulawali I.B.; Chara Pratami Tidespania Tubarad

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the factors influencing the level of sustainability report disclosure based on OJK regulations in KBMI 3 banking companies listed on the Indonesia Stock Exchange in 2023. The level of sustainability disclosure is measured using the Sustainability Report Index (SR Index), constructed through content analysis of indicators stipulated in POJK No. 51/POJK.03/2017. The independent variables analyzed in this study include firm size, profitability proxied by Return on Assets (ROA) and Return on Equity (ROE), foreign ownership, and firm age. This research employs a quantitative explanatory approach using secondary data obtained from annual reports and sustainability reports. Data were analyzed using multiple linear regression with SPSS. The results indicate that firm size, foreign ownership, and firm age have a positive and significant effect on the level of sustainability report disclosure. Conversely, profitability measured by ROA and ROE does not have a significant effect. Simultaneously, all independent variables significantly influence sustainability report disclosure. These findings suggest that structural and ownership characteristics play a more dominant role in determining sustainability disclosure than financial performance, reflecting the regulator-driven nature of sustainability reporting in the Indonesian banking sector.