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This study aims to analyze the effect of Independent Board of Commissioners, Audit Committee, Family Ownership, and Voluntary Disclosure on Debt Costs in Basic Materials manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. Using purposive sampling and multiple linear regression analysis, the results show that the Independent Board of Commissioners and Family Ownership have a negative and significant effect on debt costs, while the Audit Committee, measured by meeting frequency, has a significant positive effect, and Voluntary Disclosure has no significant effect. These findings indicate that increased independent supervision and family control can reduce debt costs, but a high frequency of audit committee meetings can create a greater perception of risk in the eyes of creditors. This study has important implications for management and regulators in improving the quality of corporate governance and supervision to reduce debt costs.

The practice of adulterating RON 92 (Pertamax) fuel has the potential to violate consumer rights and is contrary to applicable laws and regulations. The practice of mixing lower-quality fuel and then marketing it as RON 92 results in material and immaterial losses for users, including reduced vehicle performance and a loss of trust in business operators. This research aims to analyze the legal protections available to consumers regarding the practice of adulterating fuel based on Law Number 8 of 1999 concerning Consumer Protection and related provisions in Law Number 22 of 2001 concerning Oil and Gas. The research method used is normative legal research with a library research approach, through analysis of relevant laws and regulations, scientific literature, and secondary legal sources. The results indicate that the practice of adulterating fuel violates consumers' rights to comfort, security, safety, and accurate information as stipulated in Article 4 of the Consumer Protection Law, and violates the obligations of business actors as stipulated in Articles 7 and 8 of the Consumer Protection Law. Business actors can be held accountable for civil damages, dispute resolution through the Consumer Dispute Resolution Agency (BPSK), or subject to administrative and criminal sanctions in accordance with the Oil and Gas Law. Therefore, legal protection for consumers in cases of fuel adulteration requires an interconnectedness between effective government oversight, firm law enforcement, business actor accountability, and increased consumer legal awareness to ensure legal certainty and fairness in trade activities.

This research looks into the moral breaches made by accountants and how well they follow the Financial Accounting Standards at PT Indofarma Tbk, a drug-making firm in Indonesia. The goal of the study is to find out what leads to financial wrongdoing. The research takes a qualitative approach by looking at audit papers and financial statements from the Supreme Audit Institution from 2020 to 2023. The results uncover various dishonest activities, including inflated inventory, fake transactions, and wrongful discounts. These actions led to a national loss of Rp 371.8 billion and broke the ethical standards of the accounting field, harming the reputation of both the accountants and the organization. The analysis of the findings is connected to theories about professional ethics and corporate governance. The theoretical input of this research aims to improve the understanding of how ethical violations influence the use of Financial Accounting Standards and the quality of financial reports in the pharmaceutical manufacturing sector. On a practical level, the study suggests ways to enhance internal checks and provide ethics training to boost the honesty of financial reporting. A limitation of this research is the reliance on secondary data, indicating that more studies with primary data are necessary for clearer findings.

Management psychology is a crucial aspect in enhancing learning effectiveness and improving the performance of educational institutions in the face of contemporary educational challenges. This approach emphasizes the role of psychological factors such as motivation, leadership, communication, and organizational culture in supporting effective educational management. This study aims to examine the role of management psychology in improving educational quality and to explore how psychological aspects contribute to organizational effectiveness. The research uses a literature review method, drawing data from Google Scholar and Publish or Perish (PoP) with publications from 2020 to 2026 using the keyword “management psychology.” From 21 initial articles, 15 met the screening criteria, and five main articles were analyzed in depth. The findings highlight three key themes: improving performance and learning outcomes, strengthening leadership and organizational communication, and managing conflict and human resources. Overall, the literature shows that psychological approaches significantly enhance the effectiveness of educational organizations. In conclusion, management psychology plays a strategic role in educational management, and future research should expand the scope of literature and integrate quantitative methods to strengthen empirical findings.  

Syndicated credit serves as a response for banks in extending loans as an alternative financing mechanism when constrained by the legal lending limit. Syndicated loans have a distinctive characteristic, namely the requirement for collective decision-making among creditors to reach a resolution. Consequently, collateral execution is often delayed or not carried out optimally to recover bank receivables, resulting in participating banks bearing losses for a relatively long period. This research employs a normative juridical approach with descriptive-analytical research specifications using qualitative methods based on relevant legal norms and theories. The results show that the legal relationship between the bank agent and the syndicated creditors constitutes an agency relationship, namely a special power of attorney as regulated under the Civil Code. The Bank Agent, consisting of the Facility Agent, Security Agent, and Escrow Agent, acts according to their respective duties for the benefit of the syndicate within the scope of authority agreed upon in the credit agreement. The resolution of non-performing loans in syndicated credit schemes should be carried out by referring to credit rescue and settlement mechanisms as regulated in the OJK Regulation concerning the Asset Quality Assessment of Commercial Banks through the prudential principle. The legal liability of the Bank Agent or Security Agent arises only when it can be proven that the agent has acted beyond the authority granted to it.

This study was motivated by the gap between employee performance evaluations and the quality of health services at Dr. Adnaan WD Payakumbuh Regional General Hospital. Although the majority of employees received a “Good” performance rating through the e-Kinerja system and SKP, the public still complained about slow service, long lines, a lack of empathy among staff, and poor coordination between units. This study aims to analyze the implementation of performance management in relation to improvements in employee performance and the quality of healthcare services. The research method employs a descriptive qualitative approach, utilizing data collection techniques such as in-depth interviews, observations, and documentation involving hospital management, medical and non-medical staff, as well as patients. Data analysis utilizes the Miles and Huberman model through data reduction, data presentation, and drawing conclusions. The results indicate that the implementation of performance management is not yet optimal because it remains administratively oriented and has not been integrated with service quality. Issues were identified in the areas of human resources, facilities, coordination, supervision, as well as low levels of empathy and service responsiveness. The study concludes that the performance management system does not yet fully support improvements in the quality of healthcare services; therefore, an evaluation based on service outcomes and patient satisfaction is required.

This study aims to elaborate on the determinants of consumer purchasing decisions by emphasizing the role of social media, trust levels, and product quality in the Blibli e-commerce ecosystem in Batam City. The applied methodological framework is based on a descriptive quantitative approach involving 204 respondents with active transaction track records, selected through a purposive sampling technique based on the Jacob Cohen formula to ensure proportionality and validity of sample representation. Empirical data were collected through a structured questionnaire, then processed using comprehensive statistical analysis stages that include instrument validity and reliability testing, classical assumption evaluation, multiple linear regression modeling, and hypothesis testing through partial (t) and simultaneous (F) tests. The analysis results revealed that social media intensity contributed 14.1% to purchasing decisions, trust influenced 36.0%, while product quality influenced 40.4%. The coefficient of determination (R²) value of 86.4% indicates that the three exogenous variables simultaneously have substantial explanatory power towards variations in purchasing decisions. The t-test and F-test findings consistently confirm the significant influence of both individual and collective factors, thus confirming that strengthening digital presence, platform credibility, and consistent product quality are strategic foundations in guiding the preferences and purchasing intentions of Blibli consumers in Batam City.

Educational financing management plays an important role in improving the quality of education in primary schools. However, limited school operational funds often become an obstacle to achieving optimal educational outcomes. This study aims to analyze the efficiency of educational financing as a strategy for improving education quality at SDN Mekarjaya, Tasikmalaya Regency. The research employed a qualitative descriptive approach with a case study design. Data were collected through interviews, observations, and documentation studies involving the principal, teachers, and school financial documents. The findings indicate that the implementation of data-based planning, priority-scale budgeting, digital financial administration through the ARKAS application, and collaboration with various stakeholders contributed positively to improving school quality. Financing efficiency supported literacy programs, teacher competency development, learning effectiveness, and school management improvement. Although the school still faced challenges related to limited funding sources and administrative constraints, efficient financial management enabled the school to optimize available resources effectively. This study concludes that efficient, transparent, and accountable educational financing management can serve as a strategic instrument in supporting sustainable improvement in the quality of primary education.

Congestive heart failure (CHF) is a cardiovascular disease that frequently causes shortness of breath (dyspnea) and negatively impacts patients’ quality of life. The management of dyspnea involves not only pharmacological approaches but also nonpharmacological interventions, one of which is handheld fan therapy, which works by stimulating sensory receptors in the facial area. This study aims to describe the effect of handheld fan therapy on reducing shortness of breath in patients with CHF. This study employed a descriptive design using a case report method on a single 63-year-old female patient diagnosed with CHF. The intervention was conducted over four days, involving the use of a handheld fan for 10 minutes, held at a distance of 15–30 cm from the face and directed toward the nose and mouth. Measurements were taken before and after the intervention using respiratory rate and oxygen saturation as parameters. The results showed a gradual decrease in respiratory rate from 24 breaths/minute to 18 breaths/minute, as well as an increase in oxygen saturation from 91% to 96% during the intervention period. These findings indicate an improvement in breathing patterns and increased respiratory efficiency in the patient. Handheld fan therapy is effective as a nonpharmacological intervention for reducing shortness of breath and improving oxygenation in patients with CHF. This intervention is safe, easy to use, and can be implemented as a complementary therapy in nursing practice.

The rapid development of social media, particularly Instagram, has transformed consumers’ information-seeking behavior and purchasing decision processes, making information quality in digital catalogs a crucial factor in visual-based marketing. However, studies examining information quality in Instagram-based digital catalogs for highly customized products remain limited. This study aims to analyze the relationship between the quality of digital catalog information and purchasing decisions on the @santflowersbouquet account. A quantitative approach with a survey method was employed, involving 95 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed through validity, reliability, and Spearman’s Rank correlation tests. The results indicate that information quality is categorized as high, with accuracy (92.6%) and timeliness (86.3%) as the dominant indicators. Purchasing decisions are also in the high category, with the time of purchase indicator reaching 96.8%. The correlation test shows a positive and significant relationship with a coefficient of 0.621 (p<0.001), indicating a strong association. These findings suggest that improving the quality of digital catalog information significantly contributes to enhancing purchasing decisions. Therefore, businesses are encouraged to optimize information quality as part of their digital marketing communication strategy.

This reseach aims to analyze the role of an innovative deep learning-based instructional model in enhancing students’ conceptual understanding, critical thinking skills, and active engagement during classroom learning processes. The rapid development of educational technology currently demands continuous innovation in instructional practices, particularly to improve teacher quality and professionalism in addressing the challenges of the 21st century. To achieve this objective, this research employed a qualitative method with a literature review approach. Data were collected through a systematic review of various national journals, international journals, books, and relevant scholarly sources published within the last ten years. The findings indicate that the implementation of a deep learning-based instructional model can significantly enhance teachers’ creativity in designing instructional strategies, strengthen the effectiveness of the learning process, and improve the quality of teacher-student interaction. Furthermore, this approach encourages teachers to become more adaptive to digital technological advancements and more responsive to the diversity of students’ needs and learning styles. Therefore, the deep learning-based instructional model can serve as a strategic and sustainable solution for improving teachers’ professional practices in the modern education era.

Iced tea is a popular beverage due to its accessibility and affordability. However, poor hygiene and sanitation practices can lead to contamination by pathogenic microorganisms such as Escherichia coli, which can potentially cause foodborne diseases. Sanitation practices, including cleanliness of vendors, equipment, and processing facilities, play a crucial role in ensuring the safety of beverages consumed by the public. The research method used was a quantitative study with an observational analytical design using a cross-sectional approach. Total sampling was used, with 21 iced tea vendors as the sample. The independent variable in this study was sanitation hygiene, while the dependent variable was Escherichia coli bacterial contamination in iced tea. The results of the study conducted on 21 respondents showed that iced tea drink sellers with qualified sanitation hygiene practices with a total of 10 respondents, 8 samples of iced tea drinks were negative for Escherichia Coli and 2 samples of iced tea drinks were positive for Escherichia Coli. While iced tea drink sellers who did not meet the requirements for sanitation hygiene practices were 11 respondents, with 11 samples of iced tea drinks positive for Escherichia Coli bacteria. After being analyzed using the IBM SPSS Statistics 24 Application, a p-value of 0.000 (<0.05) was obtained, so H1 was accepted, it was concluded that there was a relationship between sanitation hygiene and Escherichia Coli bacterial contamination of iced tea drinks. Based on the description above it can be concluded that the low sanitation hygiene practices carried out by iced tea drink sellers can increase the risk of Escherichia Coli bacteria contamination in drinks and will affect the quality and safety of drinks that will be consumed by the public.

Background: Anxiety can affect physiological functions in patients prior to surgery, including increased heart rate and respiration, changes in blood pressure and temperature, relaxation of smooth muscles in the bladder, cold and clammy skin, and dry mouth, which may reduce the patient’s energy level. Psychologically, anxiety can lead to increased postoperative pain, delayed wound healing, increased physical disability, and decreased quality of life. One effective non-pharmacological intervention to reduce anxiety is Benson relaxation therapy. Objective: This study aimed to determine the effect of benson relaxation therapy on reducing anxiety levels in pre operative. Methods: This study used a case study design involving one preoperative patient with anxiety symptoms in the Teratai Ward of Prof. Dr. Margono Soekarjo Hospital, Purwokerto. Benson relaxation therapy was administered for 3 days, twice daily, with a duration of 15 minutes per session. Anxiety levels were measured using the Zung Self-Rating Anxiety Scale (ZSAS) before and after the intervention. Results: The patient showed a decrease in anxiety score from 55 (moderate anxiety) to 40 (mild anxiety) after receiving Benson relaxation therapy. Subjectively, the patient reported feeling calmer, more accepting, and motivated. Objectively, there was a reduction in heart rate and physical signs of anxiety. Conclusion: Benson relaxation therapy is effective in reducing anxiety levels in preoperative patients. This intervention can be used as a non-pharmacological alternative to support psychological recovery of pre-operative patients.

The implementation of digital health information systems, such as e-Puskesmas, plays an important role in supporting electronic medical records in primary healthcare facilities. However, technical constraints, including network instability and system integration issues, may affect user satisfaction among healthcare workers. This study aims to analyze healthcare workers’ satisfaction in using e-Puskesmas based on the End User Computing Satisfaction (EUCS) method. This research employed a quantitative analytic approach with a cross-sectional design, involving 35 healthcare workers at Puskesmas Klangenan using total sampling. The variables consisted of five EUCS dimensions, namely content, accuracy, format, ease of use, and timeliness. Data were collected using a structured questionnaire with a Likert scale and analyzed using descriptive statistics and Spearman correlation test. The results showed that user satisfaction was categorized as very satisfied across all EUCS dimensions, with mean scores ranging from 4.11 to 4.47. All EUCS dimensions had a positive and significant relationship with user satisfaction (p < 0.05), with format and ease of use showing the strongest correlations. It can be concluded that the quality of system and information in e-Puskesmas significantly influences healthcare workers’ satisfaction, indicating the need for continuous system development to support optimal healthcare services.

This study explores the development strategies of sweet pastry Micro, Small, and Medium Enterprises (MSMEs) based on Islamic economic principles in improving the local economy in Betungan, Bengkulu City. MSMEs play a crucial role in supporting economic growth and creating employment opportunities, particularly in the culinary sector, which has experienced significant expansion in recent years. In Betungan, sweet pastry businesses have shown promising potential; however, their development is still hindered by several challenges, including limited capital, low product innovation, and less effective marketing practices. This research employs a qualitative approach with a case study method. Data were collected through observation, interviews, and documentation at Jl. Ar-Rahman, Sepakat 7, Betungan, Selebar District, Bengkulu City. The study also considers the application of Islamic business values, emphasizing ethical conduct such as honesty, fairness, accountability, and the avoidance of riba and uncertainty in transactions. The findings indicate that the sustainability and competitiveness of sweet pastry MSMEs can be enhanced through several key strategies, including continuous product innovation, improving product quality, optimizing digital marketing, and strengthening business networks. In addition, integrating Islamic principles into business operations helps build consumer trust and ensures ethical business practices. Overall, these strategies not only improve business performance but also contribute to strengthening the local economy and community welfare.

The development of information technology has transformed the way micro,small,and medium enterprises (MSMES) market their products and interact with consumers.social media now plays a crucial role as a primary tool in digital marketing strategies due to its ability to reach consumers widely, quickly, and interactively. This study aims to analyze how digital marketing strategies through social media can enhance consumer loyalityamong MSMES. This research employs a qualitative descriptive approach, collecting data through in-depth interviews, observation of social media activities, and documentation of several MSMEs in medan. The findings reveal that consistent implementation of digital marketing strategies through social media significantly improves consumer loyalty. The main factors influencing this improvement include engaging content quality, active interaction between sellers and customers, and the effective use of social media features such as paid advertisements and collaborations with local influencers. The study concludes that digital marketing strategies through social media not only boost sales but also strengthen long-term relationships between MSMEs and their customers. Therefore, optimizing social media utilization becomes a strategic step for MSMEs to remain competitive in the digital era.

This research aims to classify students’ lifestyles using the K-Nearest Neighbors (KNN) algorithm. The dataset consists of 392 high school students obtained from Kaggle, with key attributes including study hours, social media usage, Netflix viewing duration, attendance, sleep quality, internet quality, mental health, and extracurricular activities. KNN was chosen for its simplicity in distance-based classification, measured using Euclidean Distance. The data was divided into training and testing sets, then evaluated using accuracy and a confusion matrix. The results show that KNN effectively classifies students’ lifestyles into four categories: healthy, less active, at risk, and highly at risk. This classification is expected to assist educational institutions, parents, and students in understanding lifestyle patterns and their impact on academic performance and mental well-being. Furthermore, this study emphasizes the relevance of applying machine learning in education, aligned with Islamic values concerning health, discipline, and the optimal use of time.

The development of information technology, particularly the use of smartphones, has changed human activity patterns and significantly impacted the education sector. The "one-stop-shop" concept reflects the use of mobile devices as centers for various activities, including learning. This situation drives the need for innovation in the development of adaptive and interactive learning media. One solution that can be developed is an Android-based mobile application using Flutter, which can increase the effectiveness and efficiency of the learning process. The Association of Multimedia and Information Technology Professionals (PPMultindo), an organization focused on technology, has developed an Android-based learning platform. This platform is designed to provide flexible access to materials, support interactivity, and facilitate collaboration between educators. Features such as learning analysis, material recommendations, and automatic evaluation are expected to improve the quality of the learning experience. However, the implementation of this technology still faces various challenges, including limited technological competence of educators, inadequate infrastructure, and adjustments to curriculum needs. Therefore, collaborative efforts are needed to optimize the use of mobile technology to support educational transformation in the digital era.

Assistance in obtaining a Business License Number (NIB) and halal certification at Rewwin Housing was carried out as a strategic effort to promote legality and increase the competitiveness of MSMEs. In general, many business actors still do not have legal status due to limited knowledge regarding administrative procedures and digital licensing systems. In fact, business legality is a crucial aspect that can increase consumer trust, expand market access, and strengthen a business's position amidst competition. Sobar et al. (2023), "improving product quality and becoming a service are key factors in increasing the competitiveness of MSMEs," which is supported, among other things, by having a business legality. The mentoring activity was carried out on February 7–8, 2026, using a Participatory Action Research (PAR) approach, which emphasized active participation between the mentor and business actors in identifying obstacles and completing the mentoring process together. Through this process, MSME partners gained practical understanding regarding NIB registration through the OSS system and halal certification applications. The results of the activity showed an increased awareness that business legality is not only an administrative responsibility, but also a strategic increase in business credibility and professionalism. Ridwan et al. (2024) legal assistance can increase the understanding and readiness of MSME actors in developing their businesses sustainably.

This quantitative study examines the influence of information quality, work engagement, and leadership style on decision making effectiveness among employees of a manufacturing company. Data were collected from 100 respondents using accidental sampling technique. Multiple linear regression analysis revealed that all three independent variables simultaneously affect decision making effectiveness. Partially, information quality, work engagement, and leadership style each have significant positive effects on decision making effectiveness. Leadership style demonstrates the strongest influence, followed by information quality and work engagement. The regression equation indicates positive contributions from all predictors. The coefficient of determination shows that the three predictors collectively explain a substantial portion of variance in decision making effectiveness. Findings suggest manufacturing companies should prioritize transformational leadership development programs, conduct information system audits, and implement work engagement initiatives to enhance decision making effectiveness. Future research should expand to other industries, add organizational culture variables, and employ longitudinal designs.