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Almira Yumna Putri; Achmad Hizazi; Ratih Kusumastuti

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the relationship between risk disclosure levels and profitability in transportation companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The transportation industry is characterized by high exposure to operational, financial, regulatory, and market-related risks, which necessitates transparent and comprehensive communication regarding potential threats to business sustainability and long-term performance. Using a quantitative correlational approach, this study measures the level of risk disclosure through systematic content analysis of companies’ annual reports, while profitability is evaluated using the Return on Assets (ROA) indicator. The analysis is conducted to identify the extent to which transparent risk reporting contributes to improved financial outcomes. The findings indicate a significant positive relationship between risk disclosure and profitability, suggesting that companies providing more comprehensive and detailed risk information tend to achieve higher financial performance. Furthermore, the results demonstrate that transparency plays a crucial role in enhancing investor confidence, strengthening corporate governance, and supporting sustainable business practices, particularly in high-risk sectors such as transportation.

Roland Kasim; Mahludin S. Baruwadi; Hasim Hasim

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the compatibility between land use practices and watershed management regulations in Gorontalo Regency through ecological, normative, and axiological approaches. Rapid land cover changes from the upstream to downstream areas, particularly in the Biyonga, Alo-Pohu, and Limboto watersheds, have caused severe impacts such as increased erosion, sedimentation, and reduced hydrological function. The study employs a qualitative analysis using a literature-based method, reviewing key scientific articles from Jurnal Ilmu Lingkungan Universitas Gadjah Mada, Sustainability (MDPI), and Engineering, Technology & Applied Science Research, as well as regulatory documents such as Government Regulation No. 37 of 2012, Government Regulation No. 27 of 2023, Regional Regulation of Gorontalo Province No. 11 of 2014, and Governor Regulation No. 19 of 2019. The findings reveal that, ecologically, the conversion of agricultural lands into settlements has increased sediment yield and reduced soil infiltration capacity. Normatively, most land use activities remain inconsistent with soil and water conservation regulations. Axiologically, there is a gap between sustainability values embedded in policy and the community’s practical behavior in managing land resources. This study highlights the need for integrating scientific, legal, and ethical perspectives to strengthen sustainable watershed management in Gorontalo. Therefore, the findings are expected to serve as a policy recommendation framework for local governments in developing adaptive and ecologically grounded watershed management strategies.

Sofyan Hakim; Dian Ana Mutriqah; Hilmi Satria Himawan; Karina Awalia Zahra; Irdayani Sagita Anindi +2 more

Jurnal Pengabdian Kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Traditional snack micro, small, and medium enterprises (MSMEs) in Indonesia face increasing market competition and rapidly changing consumer preferences, particularly among younger consumers seeking innovative and symbolic food experiences. This community engagement study aims to strengthen the profitability and sustainability of traditional snack MSMEs by integrating local flavor innovation with simple business governance practices. Using a participatory action research approach under the Merdeka Belajar Kampus Merdeka (MBKM) program in Palangka Raya, this study involved co-creation between students and local entrepreneurs in product development, production standardization, and basic financial management. Qualitative data were collected through participatory observation and stakeholder discussions, while quantitative data were obtained from sales records and simple financial reports. The results demonstrate that local flavor-based innovation, combined with standardized operating procedures and cost control mechanisms, improved product differentiation, operational efficiency, and financial performance. The intervention generated a positive net profit and strengthened the partner’s capacity for independent business management. This study contributes to the literature by positioning traditional food MSMEs as sites of cultural innovation and micro-governance, while supporting Sustainable Development Goals related to inclusive economic growth, cultural preservation, and responsible production.

Aguk Nugroho; Vivin Astharyna Harysart; Armaya Mangkunegara; Marwan Marwan; Achmad Wildan Dimyati +2 more

Jurnal Pengabdian Kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

The rapid development of information technology has increased the use of online lending services, including illegal platforms that impose excessive interest rates, misuse personal data, and employ intimidating debt collection practices. Limited legal and digital literacy has made communities more vulnerable to these risks. This Community Service Program aims to enhance the understanding of residents in Kradenan Village, Tuban Regency regarding the characteristics of illegal online loans, their social, economic, and psychological impacts, and the relevant legal protections under regulations such as the Electronic Information and Transactions Law, the Personal Data Protection Law, and OJK Regulation No. 77/2016. Through participatory legal education and interactive discussions, the program achieved full participation and improved participants’ knowledge by up to 75%. Residents became more capable of identifying illegal loan applications, recognizing data misuse risks, and understanding preventive measures and available legal remedies. This program effectively increased public awareness to use digital financial services more responsibly and avoid the dangers of illegal online lending.

Silkania Swarizona; Nizar Hilmi; Bambang Sigit Widodo; Jauhar Wahyuni; Iman Pasu Purba

Jurnal Pengabdian Kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This community service program develops a pilot model of Pancasila Village based on Asta Cita in Paciran Village, Lamongan Regency through the integration of three intervention clusters: (1) national seminar to strengthen Pancasila values ​​and the agenda of “building from the village”, (2) training on downstreaming palm sap as a strengthening of the local economy and entrepreneurship based on village potential, and (3) coastal rehabilitation action through planting sea pine as an environmental adaptation in sandy coastal areas that are vulnerable to wind and erosion. The implementation method uses a participatory and asset-based approach (ABCD) that places residents as the main actors, with a series of activities including socialization, cross-party coordination, training on processing palm sap into value-added products (brown sugar and syrup), seminars with community leaders and academics, planting sea pine, and pre-post evaluation based on knowledge, skills observation, and participant satisfaction. The implementation results show the formation of a cross-generational commitment to make Paciran Village a pilot Pancasila Village, increased community capacity in palm sap processing, and the birth of collective coastal rehabilitation actions. The program also produced sustainability recommendations in the form of routine cross-generational agendas, utilization of village social media for educational content on Pancasila–nira–cemara laut, and the appointment of Pancasila students as environmental sustainability ambassadors in the village.

I Putu Rama Putra Yasa; Luh Made Dwi Wedayanthi

Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Bullying remains a critical issue in elementary school environments and significantly affects students’ social-emotional development. The lack of confidence among students to report negative experiences often results in bullying cases remaining undetected. This study aims to describe the implementation of Padlet as a reflective digital tool to encourage students’ self-expression and to analyze students’ reflections as indicators of a safe and supportive learning climate. This research employed a descriptive qualitative approach involving 14 sixth-grade students at SD Negeri 3 Demulih. Data were collected through reflective Padlet posts, activity documentation, and thematic deductive analysis based on the Aggression Continuum Theory. The findings reveal three categories of social interaction: (1) high-risk behaviors related to dominance and indicators of bullying, (2) medium-risk interactions involving verbal teasing normalization and ambiguous conflicts, and (3) low-risk interactions indicating positive peer relations and social needs. Padlet proved effective as a safe digital space for students to express emotional experiences anonymously and facilitated early identification of potential bullying. These results highlight the importance of utilizing reflective digital platforms to foster preventive, inclusive, and psychologically secure classroom environments.

Asyifa Turrahmi; Radhiyatul Muna; Yerina Elma Astari. HM; Silvia Fahmi Ramadani; Riza Lailiza +1 more

Inovasi Pendidikan dan Anak Usia Dini 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This research examines the practices of a B4 class teacher at RA Takhrimah Tungkop in identifying children’s Multiple Intelligences (MI) through authentic observation during an activity of printing moon shapes using banana stems. The study employed a descriptive qualitative approach with data collected through in-depth interviews and participatory observation. Data were analyzed thematically and supported by source and technique triangulation to ensure the validity of the findings. The results indicate that the teacher’s understanding of the MI concept was still focused on linguistic, logical-mathematical, and visual-spatial intelligences. Despite this limited conceptual scope, the implementation of authentic observation during the art-based activity successfully revealed a broader range of children’s intelligences. The moon-printing activity demonstrated indicators of visual-spatial intelligence through shape recognition and composition, bodily-kinesthetic intelligence through hand–eye coordination and motor control, and intrapersonal intelligence reflected in children’s ability to manage emotions, maintain focus, and show persistence during the task. Repeated observations accompanied by anecdotal records enabled the teacher to construct individual and continuous MI profiles for each child. These profiles can be utilized to design more varied, contextual, and child-centered learning strategies that align with the characteristics of early childhood learners in the Raudhatul Athfal setting. The practices observed also illustrate the connection between Gardner’s MI theory and Islamic early childhood education grounded in concrete learning activities. The findings support the development of child-friendly learning environments and encourage teacher creativity in conducting activity-based assessments. This study recommends strengthening teacher competencies through training in authentic MI assessment and further research using a research and development approach.

Imelvia Munu; Nur Azizah Rasid

Inovasi Pendidikan dan Anak Usia Dini 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Effective learning involves active student involvement. The PAIKEM (Active, Innovative, Creative, Effective, and Enjoyable Learning) model emphasizes activeness, creativity, and a fun learning atmosphere. In this model, students are invited to be directly involved in the learning process, either through discussions, questions and answers, or group work that facilitate the development of their social and cognitive skills. This article aims to examine the application of the PAIKEM learning model in improving student learning activities through a literature review of ten scientific journals indexed by Google Scholar. The results show that PAIKEM increases participation in discussions, courage to ask questions, group collaboration, and learning motivation. In addition, this model also facilitates the development of students' critical and creative thinking skills, creating a fun and challenging learning atmosphere. The implementation of PAIKEM in learning has a positive impact on improving overall student learning outcomes. Thus, the PAIKEM learning model can be an effective alternative for teachers to create more active, meaningful learning, and oriented towards the development of student competencies as a whole.

Samuel Martin; Seprian Saputra; Feni Farmilia; Mhd Zhaky Ananda; Refy Faustina Khairani +1 more

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2026 Fakultas Teknik Universitas Maritim AMNI Semarang

The Community Service Program (KKN) conducted by students of Padang State University (UNP) focuses on community service to address social issues and improve the quality of life for a more developed nation. One of the programs implemented is digital literacy and the renovation of the village library located at the Sumpur Kudus Village Head's office, Sumpur Kudus District, Sinjunjung Regency, West Sumatra Province. Given the widespread use of technology today, accessing information related to the history, social conditions, and tourism in Sumpur Kudus Village is now easy. To create a comfortable reading space or information center, renovations were carried out at the Sumpur Kudus Village Head's Library, adding various decorations and facilities. The approach used was a qualitative descriptive approach aimed at understanding the impact of the program's implementation on increasing reading interest and access to information by the community. The results of this activity indicate that the community feels comfortable and has easy access to information in Sumpur Kudus Village.

Viona Saskia Lestari; Laila Fitriah

Realisasi : Ilmu Pendidikan, Seni Rupa dan Desain 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This study is motivated by the rapid development of digital technology, which has positioned social media as an essential tool for disseminating information and conducting promotion, including in the field of arts and culture. Sanggar Mahligai in Siak Regency, as an institution dedicated to preserving Malay traditional dance, utilizes social media to expand its informational reach, attract public interest, and maintain the existence of traditional arts amid modern lifestyle changes. This research aims to describe how social media is used as a medium for information dissemination and promotion by Sanggar Mahligai. The study employs a descriptive qualitative method through observation, interviews, and documentation involving the head of the sanggar, social media administrators, and followers of the sanggar’s social media accounts. The findings show that Instagram and TikTok serve as the main platforms for sharing information related to training schedules, performance activities, new member registration, and activity documentation. Visual content, the use of trending formats, and active interaction with the audience significantly increase public engagement and interest in the sanggar’s activities. These results indicate that social media plays an important role in strengthening the sanggar’s visibility, fostering two-way communication, and supporting the preservation of Malay cultural arts through consistent and strategic digital practices.  

Rizky Nurul Khotimah; Jaeni Jaeni; Yahfenel Evi Fussalam

Misterius: Publikasi Ilmu Seni dan Desain Komunikasi Visual 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Inclusive education requires learning approaches that are not solely oriented toward academic achievement but are also capable of supporting the psychomotor and emotional development of students with special needs, including those with mild intellectual disabilities. Students with mild intellectual disabilities commonly experience limitations in motor coordination, emotional regulation, and attention focus, which necessitate adaptive, holistic, and experiential learning strategies. This study aims to describe the implementation of contemporary dance as an art therapy approach in supporting the psychomotor and emotional development of students with mild intellectual disabilities in an inclusive school setting. The study employed a quantitative approach using a Single Subject Research (SSR) method with an A–B–A design. The research subject was one ninth-grade student with mild intellectual disability at SMPN 1 Karangtengah. Data were collected through systematic observation during the baseline-1 (A-1), intervention (B), and baseline-2 (A-2) phases, using indicators of psychomotor and emotional development. The results showed improvements in motor coordination, movement fluency and balance, imitation ability, attention focus, and emotional expression during the intervention phase. In the baseline-2 phase, most of the acquired abilities were maintained despite the termination of the intervention, indicating stability in behavioral changes. These findings suggest that contemporary dance as an art therapy approach has the potential to serve as a relevant and effective pedagogical-therapeutic strategy in supporting the psychomotor and emotional development of students with mild intellectual disabilities. The implications of this study indicate that contemporary dance can be integrated into arts learning or Individualized Education Programs as a humanistic learning alternative oriented toward students’ developmental needs within inclusive education contexts.

Waginem Waginem; Asriwati Asriwati; Indah Anggraini

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Health workers contribute up to 80% to the success of health development. For this reason, effective employee performance management is needed according to service performance for communicable and non-communicable diseases. The aim of this research is to analyze the factors that influence the performance of nurses in health services for non-communicable diseases and infectious diseases at the UPT Puskesmas Kuala, Kuala District, Langkat Regency.The research design used was an analytical survey with a cross sectional approach. The population of this study were all 31 nurses with a sample using a total sampling technique of 31 people. The data analysis used is the binary logistic regression test.The research results show that ability has a sig-p value of 0.025, attitude sig-p 0.014, learning sig-p 0.036, motivation sig-p 0.022, leadership sig-p 0.031 and work environment sig-p 0.048, which means it has an influence on nurse performance , while age sig-p 1.000 and perception sig-p 0.496 have no influence on nurse performance. Attitude is the dominant factor with an OR value of 28.446. In conclusion, ability, attitude, learning, motivation, leadership, and work environment influence nurse performance, while age and perception have no effect. Attitude is the most dominant factor influencing nurse performance.

Wulan Ariby; Gistran Yoga Arinda; Fadli Hasbi Hasibuan

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to describe the condition of clean water access and its impact on public health in Swadaya Village. The research employed a qualitative approach through in-depth interviews with household heads, community leaders, health workers, and local water managers. The findings reveal that access to clean water in Swadaya Village remains very limited. Most residents rely on dug wells and river water for daily needs, while only a small portion use water from the local water utility (PDAM) due to high installation costs and limited pipeline coverage. The water quality often decreases during the dry season, becoming cloudy, odorous, and causing skin irritation. These conditions contribute to the increasing incidence of waterborne diseases such as skin infections, diarrhea, and typhoid fever. Besides infrastructure limitations, the lack of community awareness regarding hygiene and sanitation practices worsens the situation. Although the village government has proposed clean water development programs, their implementation has been hampered by budget constraints. The study concludes that clean water problems in Swadaya Village are not only related to resource availability but also to environmental management and community behavior. Therefore, improving water infrastructure must be accompanied by community education to promote a healthy, safe, and sustainable living environment.

Angelina Herti Samosir; Dwinta Putri lestari Pardede; Gracia Melania Putri

Jurnal Pendidikan Agama dan Teologi 2026 International Forum of Researchers and Lecturers

This article theologically analyzes the Christian doctrine of creation, highlighting the nature of God as Creator and its implications for human understanding of the world, the self, and the relationship with God. Creation is understood not merely as the initial event of the cosmos but also as God’s continuous act of sustaining, preserving, and directing all creation toward His divine purpose. Through a study of biblical texts and the reflections of classical theologians such as Augustine, Aquinas, and Calvin, this paper explores the concepts of creatio ex nihilo, the orderliness of creation, and the dignity of humanity as the image of God (imago Dei). This article also outlines how the doctrine of creation provides an ethical foundation for ecological responsibility, the sanctity of life, and respect for others in the context of contemporary challenges marked by moral crises and environmental degradation. The analysis shows that the doctrine of creation remains relevant for today’s faith, emphasizing that the world derives its meaning from God and that humanity is called to participate with God in caring for creation. Thus, this study offers a comprehensive understanding of the significance of the doctrine of creation for Christian faith and ethical practice in contemporary life.  

Purwati Ratna Wahyuni; Sindi Arista Rahman; Ribut Santosa

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to empower women in Sumenep through entrepreneurship training, digital financial inclusion, and strengthening gender-responsive MSMEs in a sustainable community development context. The main problem identified was the low level of economic independence and competitiveness of women's businesses, particularly in the MSME sector. Therefore, this activity was designed with an approach that included entrepreneurship training to improve business skills, the implementation of digital financial inclusion to expand access to financial services, and strengthening MSMEs with a gender-responsive approach to increase competitiveness. The methods used in this activity included direct training, mentoring, and providing participants with access to relevant technology and information. The results of this activity indicate an increase in the economic independence and competitiveness of women's businesses in Sumenep, with the identification of a number of MSMEs that are growing and able to optimally utilize technology and digital financial services to support business sustainability and local economic development.

Wayan Ariawan Warestana; Luh Made Dwi Wedayanthi

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This study aimed to investigate the implementation of the BERDES (Bersih Desa) Program as an innovative strategy to foster environmental awareness among elementary school students at SD Negeri 2 Demulih. The program was designed using a participatory approach based on the Participatory Action Learning Sistem (PALS) method, which engaged students as active participants in identifying problems, planning, executing, and evaluating real actions in their school and local community environments. The research found that active student involvement in cleaning activities, waste management socialisation, and collective reflection significantly enhanced positive attitudes and social responsibility towards environmental conservation from an early age. Despite challenges such as limited frequency of program activities and common misconceptions about waste classification (organic, inorganic, residual), the BERDES program successfully served as an effective educational tool that embedded environmental care values among rural youth. The findings emphasised the critical role of schools as centres for environmental character education that combine theoretical knowledge with practical engagement to address real environmental issues.

Asma Karima Amir; Imron Rossidy

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine K.H. Ahmad Dahlan's thoughts on the integration of Islam and science and its application at Muhammadiyah University Malang. The background of this study is the challenge of modern Islamic education, where religious and general knowledge are often separated, while Ahmad Dahlan emphasizes the need for synergy between the two to shape a generation of Muslims who are faithful, knowledgeable, and moral. This study uses a qualitative approach with a literature review method, utilizing primary and secondary literature as well as UMM academic documents. Descriptive-analytical analysis was conducted to understand Ahmad Dahlan's philosophical foundations and to examine their implementation through the curriculum, AIK courses, and academic and non-academic activities. The results of the study show that Ahmad Dahlan's thinking forms a solid foundation for the integration of religious and general knowledge, while its implementation at UMM is reflected in the strengthening of Islamic values throughout the academic process. In conclusion, the integration of Islam and science at PTM shapes individuals who are balanced between faith, knowledge, and deeds, and serves as a model of Islamic education that is adaptive to the demands of modern times.

Ragil Triokta Handayani; Anza Ronaza Bangun

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

. Corruption is an extraordinary crime that has a systemic impact on economic stability, governance and the protection of human rights. Indonesia and Singapore show significant differences in the effectiveness of corruption eradication, despite both applying the rule of law principle. Indonesia established the Corruption Eradication Commission (KPK) through Law Number 30 of 2002 jo. Law No. 19/2019 as an independent institution with powers to investigate and prosecute, but its effectiveness has been weakened by political interference, regulatory revisions, and bureaucratic obstacles. Singapore, on the other hand, relies on the Corrupt Practices Investigation (CPIB) under the Prevention of Corruption Act 1960, which has historical legitimacy, stable political support, and consistent regulations. This difference in effectiveness is reflected in the 2024 Corruption Perception Index, where Indonesia ranks 99th with a score of 37/100, while Singapore ranks 3rd with a score of 84/100. Although the KPK normatively has broader authority, 2024, where Indonesia ranked 99th with a score of 37/100, while Singapore ranked 3rd with a score of 84/100. Although the KPK normatively has broader authority, empirical results show that the success of corruption eradication is determined by institutional integrity, regulatory consistency, and structural independence. This research uses a normative juridical method with a literature study approach and deductive thinking method to analyze the legal basis, and implementation of the two institutions. The results of this study found that the differences between the anti-corruption institutions of the two countries do not merely depend on legal instruments, but on political structure, organizational culture, and institutional commitment in upholding integrity. It is expected to provide normative recommendations to strengthen Indonesia's anti-corruption institution, namely the KPK, through structural, regulative, and institutional reforms

Fadhil Aryadi; Irhamni Rahman

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

The rise of online gambling has become an urgent social issue among South Tangerang adults, with Indonesia occupying the highest position as an online gambling user globally. This qualitative case study aims to explore the factors that cause adult involvement in online gambling, the recovery process of individuals experiencing addiction, and the role of local stakeholders in efforts to overcome it. The findings of the study revealed five main factors, namely the influence of friendships, situational pressure due to aggressive marketing, early winning experiences, misperceptions of winning strategies, and overconfidence in personal abilities. Recovery efforts undertaken by individuals include transformation of mindset, restriction of negative associations, elimination of access to online gambling platforms, increased spiritual engagement, and participation in productive activities. Meanwhile, stakeholders play a role through community education, collaboration with religious and community leaders, public awareness campaigns, and the provision of family counseling. However, this study found that there is no sustainable structured rehabilitation program. Therefore, this study recommends the development of comprehensive social intervention strategies involving professional psychological support and stronger enforcement of regulations to effectively address online gambling addiction.

Intan Zayyinatun Nisa; Husnul Hotimah; Ahmad Riskillah Hamdani; Mu’alimin Mu’alimin

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

Customer satisfaction is a central issue in marketing management, as it plays a crucial role in determining customer loyalty amid increasingly intense business competition. A comprehensive understanding of the factors influencing customer satisfaction is essential not only for academics in strengthening marketing theory but also for practitioners in designing effective service and product strategies. This article aims to address two research questions: (1) what are the dominant factors influencing customer satisfaction, and (2) how does customer satisfaction relate to customer loyalty? The study employed a qualitative literature review method. The data consisted of scientific articles published between 2020 and 2025, accessed through Google Scholar and Publish or Perish (PoP) using the keyword “customer satisfaction.” From an initial selection of 30 articles, 27 were identified as relevant, and 5 core articles were further analyzed. The findings reveal three main themes: product and service quality as the dominant determinants of customer satisfaction; price, brand image, and promotion as supporting factors; and customer trust as an important mediating variable in building loyalty. This study concludes that customer satisfaction serves as a strategic link between service quality and customer loyalty. Future research is encouraged to explore the roles of digitalization, customer experience, and sustainability in shaping long-term customer satisfaction.