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This research aims to see the effect of Total Asset Turnover and Debt To Equity Ratio (DER) on Return On Assets (ROA) at PT Indofood Sukses Makmur Tbk which is listed on the BEI in 2010 - 2023. The data used in this research is data secondary in the form of the annual financial report of the company under study. This research uses quantitative data and the data source used is secondary data with an analysis method using multiple linear regression methods with data processing using SPSS v.25. The results of hypothesis testing (T Test) partially state that the Total Asset Turnover variable does not have a significant and positive influence on Return On Assets (ROA) and the Debt To Equity Ratio (DER) variable has a significant and negative influence on Return On Assets (ROA). Simultaneous F Test results of the Total Asset Turnover and Debt To Equity Ratio (DER) variables show a significant influence between Total Asset Turnover and Debt To Equity Ratio (DER) on Return On Assets (ROA).

Diuretic resistance is a serious complication in heart failure patients associated with increased morbidity and mortality. Tolvaptan, a vasopressin V2 receptor antagonist, offers an alternative therapeutic mechanism through aquaresis. This study aims to evaluate the effectiveness and safety of tolvaptan in heart failure patients with diuretic resistance. A retrospective cohort study was conducted on 58 hospitalized patients with NYHA III-IV heart failure and diuretic resistance (urine output <1000 mL/day despite furosemide use ≥80 mg/day) who received tolvaptan 7.5-15 mg/day for 7 days. Variables measured included weight change, urine output, serum sodium, and kidney function. The results showed a significant increase in daily urine output from 820±230 mL to 2180±520 mL (p<0.001), along with an average weight loss of 3.4±1.1 kg (p<0.001). Hypernatremia (>145 mEq/L) occurred in 8.6% of patients. In conclusion, tolvaptan is effective in improving diuresis and reducing congestion in heart failure patients with diuretic resistance, although the risk of hypernatremia should be monitored.

Unhealthy dietary patterns are usually associated with the consumption of purine-rich foods. These foods can increase blood uric acid levels because dietary purines are metabolized into uric acid. This study aims to examine the relationship between dietary patterns and uric acid levels among community members in Baitussalam Health Center, Aceh Besar. This research employed a quantitative, analytical-descriptive design and a cross-sectional method. The study consisted of individuals diagnosed with gout at Baitussalam Health Center. The population consisted of 453 patients. The sample was 81 patients selected using accidental sampling technique. The data were collected using a Food Frequency Questionnaire (FFQ. The uric acid levels were measured using an Auto-check device. Univariate and bivariate analyses were performed, with the Chi-square test used to determine the association between variables. The findings showed that 35 respondents with good dietary patterns (85.4%), 6 respondents had normal uric acid levels (14.6%) and 35 repsondent had abnormal levels (87.5). In contrast, among those with poor dietary patterns had bad dietary intake 40 respondents with 5 respondents (12.5%) had normal uric acid levels, while 35 respondents (87.5%) had abnormal level. Bivariate analysis revealed a p-value of 0.000 (p < 0.05), indicating that the alternative hypothesis (Ha) was accepted and the null hypothesis (Ho) was rejected. These results prove a significant relationship between dietary patterns and uric acid levels. This study recommends that community members improve their dietary habits by consuming low-purine foods such as fruits, green vegetables, eggs, low-fat milk, and carbohydrate sources (e.g., rice and potatoes). Increasing water consumption is highly recommended to help reduce uric acid levels. 

The phenomenon of Fear of Missing Out (FoMO) is increasingly experienced by university students along with the rising use of TikTok as a source of entertainment and information. The fast and constantly changing flow of content often makes users feel the need to always keep up with developments so as not to be left behind. In this condition, self-regulation is viewed as an important ability that can help reduce the tendency for FoMO to emerge. This study aims to determine the relationship between self-regulation and FoMO among university students who use TikTok. A total of 206 students participated by completing an online questionnaire that used the Short Self-Regulation Questionnaire (SSRQ) and the Fear of Missing Out Scale (FoMOS). The normality test showed that both variables were not normally distributed; therefore, the analysis was continued using Spearman correlation. The results showed a significant negative relationship between self-regulation and FoMO (r = –0.370; p = 0.000). These findings indicate that the better the students’ ability to regulate themselves, the lower their tendency to experience FoMO when using TikTok. Overall, this study emphasizes that self-regulation has an important role in helping students deal with the dynamics of social media use and can serve as a basis for developing strategies to encourage more balanced social media use.

Psychology personnel in primary healthcare centers (Puskesmas) play a strategic role in delivering mental health services at the primary level; however, they are frequently confronted with complex and multifaceted job demands. This study aims to examine the effects of workload and work stress on the job performance of psychology personnel in Puskesmas in Surabaya City. A quantitative approach with a correlational cross-sectional design was employed. The study population comprised all psychology personnel working in Puskesmas in Surabaya City, with total sampling applied, resulting in 63 respondents. Workload and work stress were measured using five-point Likert scales, while job performance was assessed based on monthly psychology service reports. Data were analyzed using multiple linear regression analysis. The results indicate that the majority of psychology personnel experienced high workload levels and relatively high work stress, whereas overall job performance was predominantly categorized as good. Regression analysis revealed that workload and work stress simultaneously had a significant effect on job performance, and partially both variables exerted a negative effect on performance. These findings suggest that although psychology personnel are generally able to maintain adequate performance, excessive workload and elevated work stress may potentially undermine performance in the long term if not properly managed. Therefore, this study highlights the importance of systematic workload management and work stress intervention strategies to sustain the quality of psychological services in primary healthcare settings.

Ideally, final-year undergraduates are expected to demonstrate psychological maturity and a clear sense of future direction. However, the pressure of academic demands and social expectations often precipitates a "quarter-life crisis," triggering profound anxiety during this transitional phase. This study investigates the relationship between religiosity and the quarter life crisis among final-year students at Universitas Ibrahimy Situbondo. Employing a quantitative correlational design, the study involved 149 students selected via convenience sampling from a population of 237. Data were collected using the Religiosity Scale and the Quarter-Life Crisis Scale, then analyzed using simple linear regression with JASP version 0.19.1.0. Contrary to common assumptions in religious settings, the findings revealed that religiosity was not significantly associated with the quarter life crisis (p = .105 > .05). The effective contribution of religiosity in explaining the variance of the crisis was minimal (R2 = 0.018 or 1.8%), indicating that 98.2% of the phenomenon is driven by factors outside the scope of this study. These results suggest that religiosity is not a sole predictor capable of buffering against quarter life crisis. Consequently, further research should explore other potential mitigating variables, such as social support, self-efficacy, or career adaptability, particularly within Islamic boarding school-based university environments.

This study aims to analyze the effects of work motivation and career development on nurses’ performance through job satisfaction among nurses at Pertamina Balikpapan Hospital. Nurses’ performance is a key determinant of service quality and patient safety because nurses interact most intensively with patients and ensure continuity of nursing care. However, prior studies on the relationships among motivation, career development, job satisfaction, and performance have reported mixed findings. Therefore, further examination is needed by incorporating job satisfaction as a mediating variable to explain the mechanism of influence more comprehensively. This research employed an explanatory design with a quantitative approach. Primary data were collected using a Likert-scale questionnaire distributed to 165 permanent nurses selected through purposive sampling from a population of 292 nurses. Data were analyzed using variance-based SEM with SmartPLS 4, including outer model evaluation (convergent and discriminant validity) and construct reliability, as well as inner model assessment through the coefficient of determination, effect size, and hypothesis testing using bootstrapping. The results indicate that work motivation has a positive and significant effect on job satisfaction, and career development also has a positive and significant effect on job satisfaction. Job satisfaction has a positive and significant effect on nurses’ performance. In addition, work motivation and career development have positive and significant direct effects on nurses’ performance. Indirect effect testing confirms that job satisfaction mediates the relationship between work motivation and nurses’ performance and also mediates the relationship between career development and nurses’ performance. These findings emphasize that hospitals should strengthen strategies to enhance motivation and career development in a targeted manner while ensuring key sources of job satisfaction so that nurses’ performance improves sustainably.

This study aims to analyze the influence of HR Information Systems and Work Discipline on Employee Performance Through Job Satisfaction as an Intervening Variable at CV Multirejeki Selaras, Payakumbuh City. Data collection methods were through interviews and questionnaires. The population in this study was 40 employees. The data analysis method used was Structural Equation Modeling (SEM) using Partial Least Square (PLS). Based on the results of data analysis, it was found that HR Information Systems had a positive and significant effect on Job Satisfaction, Work Discipline had a positive and significant effect on Job Satisfaction, HR Information Systems had no and insignificant effect on Employee Performance, Work Discipline had no and insignificant effect on Employee Performance, Job Satisfaction had a positive and significant effect on Employee Performance, Job Satisfaction was able to mediate the effect of HR Information Systems on Employee Performance, Job Satisfaction was able to mediate the effect of Work Discipline on Employee Performance. The results of this study indicate that although the HR Information System and Work Discipline have a positive influence on Job Satisfaction, both do not have a direct influence on Employee Performance, but rather through the role of Job Satisfaction as a significant mediator.

This study aims to analyze the effect of company size and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research uses secondary data obtained from published financial statements, with a sample of 333 companies selected through a purposive sampling technique. Panel data regression is employed as the main analytical method to examine the relationship between the independent variables and tax avoidance practices. The results of the analysis indicate that profitability has a positive and significant effect on tax avoidance, suggesting that more profitable companies tend to engage more actively in tax planning strategies to reduce tax burdens. In contrast, company size is found to have no significant effect on tax avoidance, indicating that large and small manufacturing firms exhibit similar tax behavior. Overall, this study provides empirical evidence regarding the determinants of corporate tax avoidance and contributes to the literature by offering insights for policymakers, regulators, and stakeholders in understanding tax avoidance behavior in the manufacturing sector.

Delays in the submission of audited financial reports (audit report lag) remain a problem for public companies in Indonesia because they can reduce the relevance of information for investors and stalk holders. This study aims to analyze the effect of profitability, solvency, liquidity, operational complexity, and company size on audit report lag in property and real estate companies listed on the Indonesia stock exchange for the period 2022-2024. The research method used is quantitative with panel data regression analysis using Random Effect Model (REM). The results show that profitability and solvency have a negative effect on audit report lag, while company size have no effect. Simultaneously, all independent variables affect audit report lag. This study emphasizes the importance of financial performance and operational complexity in determining the timeliness of audited financial reporting.

The auditor's responsibilities include not only assessing the accuracy of financial statements and detecting fraud, but also evaluating the company's ability to continue its business on an ongoing basis. This responsibility arises from the expectations of shareholders and other stakeholders that auditors provide timely and relevant information about the company's future prospects to support rational and evidence-based investment decision-making. In this context, audit opinions related to business continuity are an important instrument in reducing information asymmetry between management and investors. This study aims to analyze the impact of liquidity, solvency, and audit quality on the issuance of business continuity declarations. The research sample consisted of coal mining companies listed on the Indonesia Stock Exchange between 2014 and 2017, a period marked by fluctuations in commodity prices and global economic uncertainty. Logistic regression is used as an analysis method because dependent variables are dichotomous. The results showed that audit quality had a significant negative impact on the issuance of business continuity declarations, while liquidity and solvency did not have a significant impact on the issuance of the declarations, indicating that the factors of governance and auditor independence were more decisive than short-term financial conditions.

This study aims to analyze the effect of compensation and work environment on work morale with work motivation as an intervening variable at PT. Dofla Jaya Properti Padang. The research sample was determined using a saturated sampling technique. The research method used is a quantitative approach with data analysis using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) version 3.0. The results of the study indicate that compensation has a significant effect on work motivation, compensation has a significant effect on work morale. And the work environment has no effect and is not significant on work motivation, the work environment has no effect and is not significant on work morale. And work motivation is able to mediate the effect of compensation on work morale, work motivation is not able to mediate the effect of the work environment on work morale. The conclusion of this study shows that increasing employee work morale is more effectively done through providing appropriate compensation and increasing work motivation.

Company value is an important indicator that reflects company performance and investor perceptions of future business prospects and sustainability. Various strategic decisions made by management, such as capital intensity management, investment decisions, and tax aggressiveness policies, play a significant role in shaping company value. This study aims to examine and analyze the effect of capital intensity, investment decisions, and tax aggressiveness on company value through a literature review approach. The method used is a literature review by examining various relevant national and international scientific articles obtained from academic databases such as Google Scholar, Publish or Perish, and SINTA. The results of the study show that capital intensity has a positive effect on company value because it reflects long-term production capacity and operational efficiency. Investment decisions have also been proven to have a positive effect on company value because they signal management's optimism about future growth prospects. Meanwhile, tax aggressiveness can increase company value through tax savings and increased cash flow, but it has the potential to cause reputational and governance risks if done excessively. Overall, the reviewed literature shows that these three variables have an impact on company value, with the caveat that optimal and transparent management is necessary. This study is expected to serve as a reference for further research and as a consideration for company management and investors in making strategic decisions.

This study aims to analyze how work skills and work flexibility affect work productivity through job satisfaction as an intervention variable among Gojek partners in the Malang City area. This study uses a quantitative methodology with a causality design. Using simple random sampling, questionnaires were sent to 120 selected Gojek partners to obtain initial data. A Structural Equation Modeling (SEM) based on linear regression analysis was used to analyze the data. This was done using the SPSS program. The results of the study indicate that work skills and work flexibility positively and significantly affect the productivity of Gojek partners. In addition, job skills and work flexibility also have a positive and significant effect on job satisfaction. Job satisfaction is also proven to have a positive and significant effect on work productivity, and also functions as a mediating variable in the relationship between job skills and work flexibility and work productivity. The results show that job satisfaction can increase with job skills and a more flexible work environment. Ultimately, this will have an impact on increasing the productivity of Gojek partners. It is hoped that this research will help digital platform managers create more flexible and sustainable HR management strategies.

Adolescents require higher levels of nutrients for physical growth and development, but the current trend is for adolescents to prefer instant foods such as junk food, spicy foods and foods containing unhealthy additives. This has led to the emergence of various diseases, one of which is gastritis. This condition is even more risky for female students living in Islamic boarding schools with busy activities and irregular meal schedules, thus requiring efforts to prevent gastritis. This study aims to determine the gastritis prevention behaviour of female students at Ma'had Asy-Syakur MAN 2 Kediri. This study uses a descriptive design with one variable, namely gastritis prevention behaviour. The research population consisted of students living at Ma'had Asy-Syakur MAN 2 Kediri, with a total of 59 respondents. Data collection was conducted using a gastritis prevention behaviour questionnaire. The results showed that almost all respondents (81.36%) had gastritis prevention behaviours in the adequate category, with a small portion in the good category (18.64%). The female students' busy and well-scheduled activities, accompanied by the implementation of discipline, regular meal arrangements, and the provision of stomach-friendly menus, contributed to the formation of gastritis prevention behaviour. The most common preventive behaviour was avoiding spicy foods, due to habits, taste preferences, and socio-cultural factors that had been established. This study recommends the need for health education that not only focuses on increasing knowledge but also changing attitudes and habits so that gastritis prevention behaviour can be further optimised.

PT. Hakaaston Sungai Lansek is a company engaged in manufacturing and infrastructure construction. This study aims to analyze the effect of performance appraisal and training on employee performance through work ability as an intervening variable at PT. Hakaaston Sungai Lansek. The population and sample consist of all employees of the company. Data were collected through questionnaires and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with SmartPLS 3.0. The results of the study indicate that performance appraisal does not have a positive and significant effect on work ability, while training has a positive and significant effect on work ability. Furthermore, performance appraisal has a positive and significant effect on employee performance, whereas training does not have a positive and significant effect on employee performance. Work ability is proven to have a significant effect on employee performance. The results of the indirect effect analysis show that work ability is not able to mediate the effect of performance appraisal on employee performance; however, it is able to mediate the effect of training on employee performance. Thus, work ability plays an important role in improving employee performance, particularly through the effective implementation of training.

Adolescence has problems, one of which is reproductive health. Factors that influence reproductive health include socioeconomic and demographic factors, cultural and environmental factors, psychological factors, and biological factors. This study aims to determine the factors related to the reproductive health of adolescents at SMPN 3 Pantai Raja, the working area of the UPT Pantai Raja Health Center (respondent characteristics, parental characteristics, adolescent knowledge, family support). This type of research is descriptive with a cross- sectional approach. The population is all seventh grade students at SMPN 3 Pantai Raja, the working area of the UPT Pantai Raja Health Center, grade VII in October 2025 with a sample of 59 people using total sampling. Data analysis uses descriptive data analysis and statistic chi square, namely explaining data about each variable. The results of the study showed that all (100%) were in the 35-49 age group, the majority (57.6%) had secondary education, the majority (59.3%) were employed, the majority (71.1%) had sufficient support, all (100%) were aged 11-14 years, almost all (81.4%) were female, and the majority (57.6%) had sufficient knowledge. The conclusion of this research is that there is a relationship between knowledge and support from parents of class VII students with a p-value of 0.001 and factors related to adolescent reproductive health influence each other to influence reproductive health during adolescence. Therefore, it is hoped that community health centers will increase knowledge and understanding, especially in providing services to adolescents, to provide more information about adolescent reproductive health.

Organizational commitment is essential for maintaining hospital performance, service quality, and healthcare continuity. Preliminary data from Brebes Regional General Hospital shows that 35% of medical doctors face issues with low organizational commitment, which may negatively impact the institution's effectiveness. This study examines how meritocracy strengthens the effects of transformational leadership and work motivation on medical personnel's organizational commitment. A quantitative approach with causal research design was used to analyze the relationships among these variables. The sample included 72 doctors, selected through purposive sampling. Data were collected via structured questionnaires and analyzed using Moderated Regression Analysis (MRA) to assess both direct and moderating effects. The findings show that transformational leadership, work motivation, and meritocracy together significantly influence organizational commitment. Transformational leadership and work motivation each have a positive impact on organizational commitment. Additionally, meritocracy serves as a moderating factor, enhancing the connection between leadership and commitment, as well as work motivation and commitment. These results suggest that meritocratic systems based on competence, performance, and achievement improve leadership effectiveness and motivation, fostering greater commitment among medical staff. The study suggests that hospital management should implement meritocratic principles consistently in leadership and human resource practices, alongside developing transformational leadership and motivation strategies, to maintain high levels of organizational commitment among medical personnel.

This study aims to analyze the influence of accountability and transparency principles on financial management in feed retail micro, small, and medium enterprises (MSMEs) in West Lampung Regency. Accountability and transparency are considered essential aspects of good governance implementation, which play a crucial role in building trust and improving the financial effectiveness of small enterprises. The research applies a quantitative approach through a survey distributed to customers and farmers using a Likert-scale questionnaire. Data were analyzed using multiple linear regression to examine the effect of accountability and transparency on financial management perception.. The results indicate that both variables have a positive and significant influence on customers’ and farmers’ perceptions. The implementation of accountability and transparency strengthens public trust and enhances the professionalism of financial management practices in MSMEs, particularly in feed retail businesses.

Students' perspectives and readiness to start a business are greatly influenced by entrepreneurship education. The purpose of this study was to investigate how the entrepreneurial desire of 64 Economics Education students at PGRI Wiranegara University is influenced by entrepreneurship education and self-confidence. Based on the findings of the quantitative study, self-confidence and entrepreneurship education both significantly influence entrepreneurial desire, both separately and together. It has been proven that self-confidence (t-test 2.224) and entrepreneurship education (t-test 5.098) have an influence. Both factors have a significant impact simultaneously, as indicated by the calculated F value of 58.933. Furthermore, based on the analysis of the coefficient of determination (R Square), these two variables contribute 65.9% of entrepreneurial interest, while other factors influence the remaining 34.1%. This conclusion is important and can be a guide for future research on entrepreneurship teaching techniques.