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This study aims to determine the effect of green accounting on firm profitability, with firm size, leverage, and liquidity as moderating variables. This research employs a quantitative approach using secondary data analysis derived from annual reports and sustainability reports of energy firms listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study applies multiple regression analysis. The sampling method used is non-probability sampling with a purposive sampling technique, resulting in 170 observations. The data collection method uses documentation techniques. The results show that green accounting and firm size have a positive effect on profitability, while leverage and liquidity have no effect on profitability. These findings provide important insights into the role of green accounting and firm size in encouraging firms to obtain legitimacy, which can enhance profitability through disclosures in financial reports. The implications of this study demonstrate the application of legitimacy theory and provide benefits to relevant parties, particularly firms and stakeholders associated with the firm, in paying attention to the presentation of high-quality annual and sustainability reports.

Digitalization has become a key factor driving global economic transformation, including the development of the Islamic economy in Indonesia. The purpose of this study is to evaluate the opportunities, challenges, and strategies for advancing the Islamic economy in the digital era through a literature-based research method. Information was gathered by reviewing documents, articles, and relevant literature related to the digitalization of the Islamic economy, including analyses of Sharia-compliant fintech, halal e-commerce, and digital Islamic banking.The findings indicate that digitalization offers numerous opportunities to enhance service efficiency, expand access to Islamic financial services, strengthen the capacity of MSMEs, and accelerate the growth of the halal industry. However, the digital transformation process also presents several challenges, such as low levels of digital and Islamic financial literacy, potential data breaches, the spread of misinformation, regulatory inefficiencies, and legal uncertainties associated with emerging technologies such as Sharia-compliant blockchain. In addition, digital inequality and ethical issues must be addressed to ensure alignment with the principles of maqāṣid al-sharī‘ah.This study highlights the importance of implementing a comprehensive Sharia-based development strategy through regulatory strengthening, education on digital ethics, enhanced supervisory functions, and collaboration between the government, academia, industry players, and society. With the right approach, digitalization can become a significant tool in building an Islamic economic ecosystem that is just, inclusive, and sustainable.

This study aims to determine the influence of brand awareness, brand association, and brand loyalty associated with brand equity on consumer purchase decisions in using GO-JEK services in Depok City. These three variables were analyzed both partially and simultaneously to identify the degree of their influence on consumers' decisions in choosing online transportation services. The research method used is a quantitative approach with the distribution of questionnaires as a data collection instrument, while the analysis is carried out using inferential statistical techniques. The results show that partially the variables of brand association and brand loyalty have a significant and dominant influence on purchasing decisions. This indicates that consumers' perception of the image and emotional connection with the GO-JEK brand plays an important role in the decision to choose the service. In addition, the results of the simultaneous test showed that brand awareness, brand association, and brand loyalty together had a positive and significant influence on purchasing decisions. These findings confirm that strong brand equity is an important factor in increasing consumer interest and preference for GO-JEK services. Therefore, companies need to maintain and strengthen branding strategies to increase competitiveness and maintain customer loyalty.

Indonesia's tax ratio remains below the 15 percent threshold recommended by the International Monetary Fund (IMF), reflecting a significant gap in tax revenue collection. This low ratio may indicate the presence of aggressive tax planning strategies, including tax avoidance practices, particularly among multinational enterprises. This study aims to empirically examine the relationship between multinationality, transfer pricing aggressiveness, and the use of tax havens on tax avoidance. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. A total of 64 companies were selected as samples through purposive sampling based on specific criteria, including the availability of relevant financial data and disclosure of international operations. The variables analyzed include the degree of multinationality, transfer pricing aggressiveness as proxied by related party transactions, and involvement with tax haven jurisdictions. The dependent variable, tax avoidance, is measured using the effective tax rate (ETR) approach. Data were processed and analyzed using multiple linear regression analysis with the aid of STATA version 17. The findings of the study reveal that multinationality and transfer pricing aggressiveness do not have a significant relationship with tax avoidance. In contrast, the use of tax haven countries is positively associated with tax avoidance, suggesting that firms utilizing tax havens are more likely to engage in practices that reduce their tax liabilities. These results have implications for tax authorities in identifying and addressing high-risk corporate behaviors related to offshore financial structures. The study contributes to the literature on international taxation by providing empirical evidence from a developing country context.

This study examines job satisfaction among outsourcing employees in the Pelayanan Teknis Timur (PTT) Division of PDAM Surya Sembada Surabaya, with particular attention to the effects of workload and work environment. PDAM Surya Sembada Surabaya, a company specializing in the processing and distribution of clean water in Surabaya, frequently encounters job dissatisfaction attributed to excessive workload and suboptimal work conditions. A quantitative research design was implemented, utilizing structural equation modeling (SEM) with SmartPLS software for data analysis. Saturated sampling was applied, resulting in a sample of 57 respondents. The findings indicate that increased workload tends to reduce job satisfaction, while improvements in the work environment are associated with higher job satisfaction.

Diabetes mellitus (DM) is increasingly prevalent globally, including in remote areas such as Bajo Indah Village in the Soropia District of Konawe Regency, Southeast Sulawesi. This community service project aims to monitor blood sugar levels to prevent the onset of diabetes mellitus and facilitate early detection in the region. Obtaining licenses, collaborating with local officials, and preparing medical supplies constituted the employed techniques. The implementation stage involved outreach, interactive counseling, and blood sugar testing with a portable glucometer. Seventy-five individuals participated in the event on July 7, 2025. The findings indicated that 55 individuals (73.3%) exhibited normal blood sugar levels (≤ 140 mg/dL), while 20 individuals (26.7%) presented elevated levels (140–199 mg/dL). The findings indicate that individuals with elevated or diminished blood sugar levels require increased attention. Continuous education and referrals to healthcare facilities for additional treatment can mitigate complications associated with diabetes mellitus.

Sharing love is a form of caring for others, especially for orphans in orphanages. On Friday 20 September 2024, we held a love sharing event by distributing green bean porridge to orphans at the Puteri Melati `Aisyiyah Orphanage in Sebengkok, Tarakan. This event aims to provide simple happiness and strengthen ties between the community and children in orphanages. Social activities such as sharing food are often considered trivial. In fact, for those living in orphanages, healthy and nutritious food is an important need that is sometimes difficult to meet regularly. By distributing green bean porridge, we not only provide nutritional intake that is beneficial for the body, but also provide happiness and new enthusiasm for the children there. This activity is a form of love that they can feel directly, both through the taste of the food they enjoy and through our presence who provides attention and care. Apart from that, green bean porridge has its own meaning in the tradition of sharing in Indonesian society. As a food that is often associated with moments of togetherness and mutual cooperation, green bean porridge is a symbol of simplicity and sincere love. When this porridge is distributed in orphanages, it is not just food, but becomes a symbol of concern from those who care about the welfare of the children there.  Social concern is an attitude of connection with humanity in general, an empathy for every member of the human community, for example female students. Community service is one of the media to hone student awareness in carrying out community service.

This research analyzes the fundamental conflict between state regulation and Sharia principles regarding cryptocurrency in Indonesia, aiming to explore the views of Islamic scholars and the legal perspective in the Qur'an and its interpretations. Cryptocurrency has become a popular investment trend, especially among the youth. While the Bank Indonesia (BI) prohibits its use as a legal payment instrument, its trading activity is legalized as an investment asset under the supervision of OJK and BI. Conversely, the MUI Fatwa and the majority of scholars declare crypto transactions as forbidden (haram) due to the presence of elements prohibited in Islamic economics: riba (usury) and gharar (uncertainty). Gharar is linked to the extreme price volatility that encourages speculation (maysir) and the non-physical nature of crypto. Riba, on the other hand, is associated with the potential for unfair profit in lending and staking mechanisms. This prohibition is rooted in the interpretation of the Qur'an (QS. Al-Baqarah: 275 and QS. An-Nisa: 29), which strictly forbids riba and consuming others' wealth through bathil (unlawful) means. Consequently, although legally accepted as an investment asset, many scholars view crypto as violating the principles of justice and transparency in Islamic economics.

The efficiency of investment decisions is one of the core axes in the success of organizations and the sustainability of their business, especially in light of the dynamic and complex business environment. In this context, the integrated role of both accounting and financial management systems is highlighted, as the harmony between them is a key pillar in providing accurate, real-time, and analytical data that supports the investment decision maker and reduces the degree of uncertainty and risks associated with investments. This research aims to analyze the impact of the integration between accounting systems and financial management on the quality and efficiency of investment decisions within institutions, with a focus on the nature of the causal relationship between the two variables. A conceptual model has been built that illustrates the interaction between the financial information generated by the accounting system and the analytical tools provided by the financial department, which contributes to raising the efficiency of strategic decisions related to investment. To achieve the objectives of the study, a descriptive-analytical approach supported by a standard analysis using a simple linear regression model was adopted on field data extracted from an intentional sample of financial officials in the banking and investment sector. The results showed that there is a statistically significant positive effect of the integration of accounting and financial management systems in enhancing the efficiency of investment decisions, as the model showed that integration contributes more than 50% to the explanation of changes in the quality of investment decisions. The study reached a number of important findings, the most prominent of which is that the lack of integration or poor coordination between accounting and financial management leads to delays in decisions or making them based on incomplete or contradictory information. Effective integration enables organizations to allocate resources more efficiently and evaluate investment alternatives in a thoughtful manner. The study concluded with a set of recommendations, most notably the need to develop the digital infrastructure of accounting and financial systems, adopt a unified system for data exchange, enhance the culture of teamwork between accounting and financial management units, in addition to activating the use of predictive financial analysis techniques to raise the level of accuracy in investment decisions.

This study investigates the relationship between business ethics and VAT implementation with the aim of assessing the combined effect of both on the financial performance of B2B companies. The main theories underlying this study are the Ability to Pay Theory, Stakeholder Theory, and Ratio Analysis Theory. The study uses a positive research philosophy approach and a quantitative case study design with a structured questionnaire involving 30 respondents from PT Bhinneka Mentari Dimensi or Bhinneka.Com, the oldest B2B e-Commerce company in Indonesia. Data analysis was conducted using SPSS using descriptive and inferential statistics. The results show that VAT implementation indirectly affects financial performance through business morality. This mediating role is associated with stakeholder theory and the ability to pay. The low direct effect of VAT is related to an efficient company structure, company size, and reliance on self-reported data. B2B companies should embed business ethics principles in their operations, with management implementing a framework to ensure accountability in tax reporting and practices. The originality of this study contributes to the literature by emphasizing the distinctive role of business ethics as a bridge in the relationship between VAT implementation and financial performance of B2B companies, shifting attention from general tax compliance to specific VAT mechanisms and incorporating ethical dimensions in financial analysis.

This study analyzes the dynamics of Non-Performing Loans (NPLs) in the Indonesian banking sector by examining both internal and external factors affecting financial stability. The variables included in the research are NPL, Loan to Deposit Ratio (LDR), lending interest rate, inflation, Household Debt to Income (HDTI), fintech lending, and Capital Adequacy Ratio (CAR). Using annual secondary data from 2005 to 2024, sourced from the World Bank and Statistics Indonesia (BPS), the study employs a Vector Autoregression (VAR) method. This method includes stationarity tests, optimal lag selection, cointegration tests, Impulse Response Function (IRF), and Forecast Error Variance Decomposition (FEVD). The results show that most variables demonstrate a dominant contribution from their own shocks, although interactions between variables remain significant. The IRF analysis reveals that CAR and HDTI are relatively stable and quickly return to equilibrium, while fintech lending, inflation, and NPLs show more volatile responses, making them more susceptible to external shocks. LDR and lending interest rates are sensitive in the short term but tend to stabilize over the long run. FEVD further indicates that inflation plays a significant role in driving NPL variations, while fintech lending is closely associated with CAR in the long term. The study concludes that the stability of Indonesia’s banking sector is influenced by both internal factors like CAR and LDR, as well as external factors such as inflation, fintech lending, and household debt. Thus, a coordinated approach involving monetary policy, macroprudential measures, and financial supervision is crucial to enhance the resilience of the banking sector against global and domestic economic shifts.

Introducion The performance of nurses is a critical determinant of hospital service quality, influenced by multiple factors such as workload, competence, and supervision. This study aimed to analyze the effect of workload and nurse competence on nurse performance with supervision as a moderating variable at X  Hospital. Methods The research employed a quantitative approach with a causal survey design. Data were collected using structured questionnaires distributed to 176 nurses and analyzed through Structural Equation Modeling (SEM) with SmartPLS 4.0. Result The findings revealed that both workload and competence significantly influenced nurse performance, with competence showing a strong positive effect. Workload was also found to have a significant effect on supervision, and nurse competence significantly enhanced supervision quality. However, supervision did not function as a moderating factor in the relationship between workload and nurse performance, nor between competence and nurse performance. Similarly, supervision itself was not significantly associated with nurse performance. The coefficient of determination showed that workload, competence, and supervision jointly explained 60% of nurse performance, while the remaining 40% was influenced by other unmeasured factors. Conclusion, workload and competence are proven to be direct determinants of nurse performance, whereas supervision in its current form does not enhance these effects. Hospital management should therefore focus on optimizing workload distribution, strengthening nurse competencies through continuous training, and reformulating supervision methods to be more participatory and supportive. These strategies are expected to improve the quality and effectiveness of nursing services and ensure sustainable improvements in hospital performance outcomes.

The K-Pop music industry has experienced tremendous growth and emerged as a global phenomenon, impacting other sectors, including the souvenir industry. The allegiance of devoted K-Pop enthusiasts significantly influences the purchase of memorabilia associated with their heroes. K-Pop memorabilia serves not merely as commodities, but also as emblems of cultural identity for enthusiasts. Consequently, SMEs involved in souvenir production possess significant potential to enhance the competitiveness of their products in both home and international markets. This study seeks to examine the influence of K-Pop fan devotion on the competitiveness of souvenir products and to identify business strategies that SMEs, like Zonnebloem Souvenir, can implement to compete in the worldwide market. Employing qualitative methodologies alongside the Business Model Canvas (BMC) and SWOT analysis to assess the business model of Zonnebloem Souvenir. Data was collected by observation, interviews, and documentation, then analyzed to formulate a business development strategy. The data indicates that Zonnebloem Souvenir has effectively leveraged K-Pop fan loyalty via product innovation and digital marketing, enabling international marketability. Zonnebloem enhances competitiveness by diversifying distribution channels, elevating product quality, and perpetually innovating in response to the burgeoning K-Pop trends in the global market.

This study examines the connection between the growth of tourism and the income generated locally in the Special Region of Yogyakarta, focusing on the period before and after the operation of Yogyakarta International Airport in 2019. The research problem lies in understanding whether the expansion of transportation infrastructure has altered the determinants from Regional Own-Source Revenue (PAD), especially derived from the tourism sector. The objective is to analyze the influence of tourist numbers, tourist attractions, labor force participation rate (LFPR), and the number of restaurants on PAD across five districts/cities. The study employs panel data regression using data from 2013–2024 and the EViews 12 statistical tool. The findings reveal that the amount of tourists consistently exerts a positive and substantial impact on PAD in both periods, though its magnitude declined after the airport’s operation. Tourist attractions, however, became positively and significantly associated with PAD only in the post-airport period, suggesting a stronger role of destination availability in revenue generation. In contrast, LFPR and the total of restaurants show no significant effect on PAD during either period. These findings highlight a structural shift in PAD sources, with tourism remaining relevant but gradually overshadowed by other emerging sectors such as logistics after the airport’s establishment. The study concludes that while the airport contributed to diversifying economic activity, local governments should optimize tourism potential in parallel with new growth sectors to sustain balanced revenue generation

Marketing management has a strategic role in maintaining the sustainability of the company, especially in the midst of market dynamics and social issues that affect consumer behavior. One of the issues that had an impact was the Boycott, Divestment, and Sanctions (BDS) movement against products that were associated with supporting Israel, including PT Unilever Indonesia Tbk. This study aims to analyze the influence of loyalty and brand image on Unilever product purchase decisions after the boycott in the South Jakarta area. The research method used was quantitative statistics with a survey approach of 100 respondents. Data collection techniques include observation, interviews, and questionnaires. The results of the analysis showed that consumer loyalty had a significant effect on purchasing decisions (Thcal = 3.538 > Ttable = 1.984; sig = 0.001 < 0.05). Brand image also showed significant influence (Thcal = 4.032 > Ttable = 1.984; sig = 0.000 < 0.05). Simultaneously, both variables had a significant effect on purchasing decisions (Fcal = 63.849 > Ftable = 3.09; sig = 0.000). A determination coefficient value (R²) of 0.568 indicates that loyalty and brand image together influence 56.8% of consumer purchase decisions. These findings provide important implications for the company's marketing strategy in responding to social issues and maintaining consumer trust through strengthening loyalty and brand image.

This study explores the impact of emotional intelligence and work–life balance on organizational commitment, with job satisfaction serving as a mediating variable, in the context of couriers at JNE Denpasar. Utilizing a quantitative research design, the study applies Partial Least Square (PLS) Structural Equation Modeling (SEM) to analyze data collected from 56 participants through a census sampling method. The findings reveal that emotional intelligence has a direct and significant effect on organizational commitment, indicating that employees with higher emotional intelligence tend to demonstrate stronger loyalty and dedication to their organization. However, emotional intelligence does not show a significant influence on job satisfaction, suggesting that other factors may contribute to employees' overall contentment at work. Conversely, work–life balance significantly affects job satisfaction, highlighting the importance of maintaining a healthy equilibrium between professional and personal responsibilities. Despite this, work–life balance does not directly influence organizational commitment. Further analysis indicates that job satisfaction fully mediates the relationship between work–life balance and organizational commitment, demonstrating that employees who achieve a better work–life balance are more likely to be satisfied with their jobs, which in turn enhances their commitment to the organization. However, job satisfaction does not serve as a mediator between emotional intelligence and organizational commitment, implying a more direct pathway between these two variables. These results align with the Theory of Planned Behavior, emphasizing that positive attitudes, reflected through job satisfaction, play a critical role in fostering behaviors associated with organizational commitment. From a practical perspective, the study highlights the importance for companies, particularly in the logistics industry, to invest in initiatives that enhance emotional intelligence and promote effective work–life balance strategies. By doing so, organizations can cultivate stronger employee loyalty, improve engagement, and foster a more committed workforce, ultimately contributing to better organizational performance and stability.

Tofu is one of the most widely consumed foodstuffs in Indonesia, enjoyed by nearly all social groups due to its affordability, nutritional value, and availability. As a processed product derived from soybeans, tofu has been an integral part of Indonesian diets for generations, with its consumption evenly distributed across regions. This study focuses on analyzing tofu consumption patterns in the Tenggarong sub-district, Kutai Kartanegara Regency, while specifically examining the influence of tofu and tempeh prices on tofu demand. Tempeh is included in the analysis as a comparative product due to its similarity in raw materials and market segment. The research employs a quantitative approach using multiple linear regression to determine the effect of the independent variables—price of tofu (X1) and price of tempeh (X2)—on the dependent variable, tofu demand (Y). Data were collected from relevant local sources through market surveys and secondary data records. The results indicate that both X1 and X2 have a measurable influence on Y, as reflected in the regression equation: Y = -50,178.37 + 20.48X1 + 2,488.09X2. The positive coefficient for tofu price suggests that, contrary to typical demand theory, an increase in tofu price in this specific market segment is associated with higher demand, which may indicate the influence of perceived quality or brand loyalty. Similarly, the positive coefficient for tempeh price implies that as tempeh becomes more expensive, consumers may substitute it with tofu, thereby increasing tofu demand. These findings highlight unique consumer behavior patterns in Tenggarong that may be influenced by cultural preferences, income stability, and market conditions. The study concludes that price dynamics between tofu and its substitute product, tempeh, play a significant role in shaping tofu consumption.

This study aims to analyze and examine the influence of company size, profitability, and liquidity on going-concern audit opinions in companies listed on the Indonesia Stock Exchange (IDX). Going-concern audit opinions are important indicators provided by auditors to assess the company's future business continuity. Factors such as company size, profitability, and liquidity are often associated with the auditor's likelihood of issuing such an opinion. The research method used is a quantitative method with an associative approach. The types and sources of data used in this study are secondary data in the form of annual financial reports of companies listed on the IDX during the 2019–2023 period. Sampling was carried out using a purposive sampling method, namely determining samples based on certain criteria relevant to the research objectives. From this process, 375 observational data samples were obtained. Data processing and analysis were carried out using IBM SPSS (Statistical Product and Service Solutions) version 27 software, which allows for accurate and measurable statistical testing. The results of the study indicate that company size does not affect going-concern audit opinions, so the size of the company's assets is not a determining factor for auditors in issuing such an opinion. Meanwhile, profitability was shown to have a significant influence on going-concern audit opinions, with companies with higher profitability tending to receive unmodified going-concern audit opinions. Conversely, liquidity had no effect on going-concern audit opinions, indicating that the ability to meet short-term obligations is not always a primary consideration for auditors. These findings are expected to contribute to company management, auditors, and investors' understanding of the factors influencing going-concern audit opinions.  

This study investigates the influence of job satisfaction on teacher performance at Omba Tana Rara Public School, a rural educational institution located in a geographically remote area with distinct contextual challenges. Despite the crucial role of teachers in shaping educational outcomes, limited research has explored how job satisfaction contributes to teacher performance in such isolated settings. Employing a quantitative approach, the research surveyed 32 teachers using a validated Likert-scale questionnaire designed to measure key dimensions of job satisfaction, including recognition, professional development, remuneration, interpersonal relationships, and work environment. Data analysis was conducted using simple linear regression to determine the statistical relationship between job satisfaction and teacher performance. The results revealed that job satisfaction has a significant and positive impact on teacher performance (β = 0.67; p < 0.01), indicating that increases in satisfaction levels are associated with higher levels of effectiveness and engagement among teachers. Among the satisfaction factors examined, recognition from leadership, opportunities for professional growth, and supportive working conditions were identified as dominant contributors to improved performance. The findings of this study contribute to filling the research gap concerning human resource issues in remote schools and offer practical insights for stakeholders in education. In particular, the study emphasizes the importance of designing context-specific strategies that prioritize teacher welfare as a means of boosting instructional quality and learning outcomes. It recommends policy interventions focused on enhancing intrinsic and extrinsic satisfaction elements through improved school management practices. By highlighting the correlation between teacher satisfaction and performance, especially in rural and under-resourced areas, this research underscores the need for holistic human resource development in education. It advocates for a welfare-centered approach in managing and supporting teachers to ensure sustainable improvements in school effectiveness.

This study aims to examine the influence of financial performance ratios—namely, the liquidity ratio (Current Ratio/CR), solvency ratio (Debt to Asset Ratio/DAR), and activity ratio (Total Asset Turnover/TATO)—on the return on assets (ROA) of companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. Employing a quantitative research approach with purposive sampling, the study focuses on automotive sector companies that met specific criteria over the observed time span. Data analysis was conducted using EViews version 13 software, and the methodology included descriptive statistics, panel data estimation, classical assumption tests, panel data regression analysis, t-tests (for partial effects), F-tests (for simultaneous effects), and coefficient of determination (R²) tests. The partial test results reveal that the liquidity ratio (CR) has a negative but statistically insignificant effect on ROA, indicating that higher liquidity does not necessarily enhance profitability. Similarly, the solvency ratio (DAR) demonstrates a negative and insignificant effect on ROA, suggesting that increased debt levels are not significantly associated with lower returns. In contrast, the activity ratio (TATO) has a positive and significant effect on ROA, implying that better asset utilization contributes positively to profitability. When tested simultaneously, the combination of CR, DAR, and TATO shows a positive and significant influence on ROA, indicating that these financial ratios collectively impact the profitability of automotive companies. These findings contribute to a deeper understanding of how internal financial indicators relate to profitability in the automotive sector and can inform management decisions and investor evaluations.