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Muhammad Reza Mahendra; Zulfa Zulfa; Elsa Luvia Harmen

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Nurse workload is the total number or volume of tasks that must be completed by nurses during their professional practice in hospitals, including both physical and mental responsibilities in providing nursing care to patients. Meanwhile, nurse burnout is a condition of emotional and mental fatigue experienced by nurses due to prolonged work pressure and the high intensity of emotional demands in the hospital environment. However, workload problems are still commonly found in hospitals, with one of the main contributing factors being work stress caused by excessive job demands and continuous pressure during work activities. The population in this study were outpatient, inpatient and emergency nurses at Ibnu Sina Islamic Hospital, Bukittinggi in 2025 This study used a quantitative method with a cross-sectional approach, analyzing the relationship between one variable and another. This study had 130 samples consisting of outpatient nurses, inpatient nurses, and emergency room nurses. Sampling was carried out using a total sampling technique. The results of this study indicate a significant relationship between workload and burnout at a significance level of 0.00 (≤ 0.05). There is a significant relationship between workload and nurse fatigue at Ibnu Sina Islamic Hospital Bukittinggi in 2025.

Ilham Gangsar Permana; Sarah Nur Falysa; Fauzan Ma'arif; Erin Safarida; Nurhaliza Nurhaliza +2 more

Jurnal Relasi Publik 2026 International Forum of Researchers and Lecturers

This study aims to analyze the implementation of public service ethics by front office officers at the Public Service Mall (Mall Pelayanan Publik/MPP) of Samarinda City and its impact on the image of government institutions. As the frontline of public service delivery, front office personnel play a strategic role in shaping public perceptions and fostering public trust in government services. This research employed a qualitative descriptive approach, utilizing in-depth interviews with a functional licensing officer at the Department of Investment and One-Stop Integrated Services (DPMPTSP) of Samarinda City, supported by direct field observations. The findings reveal that the implementation of service ethics at the Samarinda MPP is guided by the principles outlined in Law No. 25 of 2009 on Public Services and the Minister of Administrative and Bureaucratic Reform Regulation No. 15 of 2014 concerning Service Standards. These regulations emphasize the values of integrity, professionalism, accountability, responsiveness, and inclusiveness in service delivery. Furthermore, effective coordination among service tenants, continuous improvement of employee competencies, and adaptation to digital systems such as the Online Single Submission (OSS) platform have contributed significantly to maintaining service quality. The study concludes that the consistent application of public service ethics enhances citizen satisfaction, strengthens public trust, and positively influences the image of government institutions in the community.  

Andika Dwi Eranggani; Dewi Mentari

The development of artificial intelligence (AI) has fundamentally transformed digital marketing communication, while emerging as a strategic instrument in public relations practices of global corporations. This study aims to examine the construction of meaning around artificial intelligence as a financial solution within the cultural context of Lebaran, while analyzing the PR communication strategy employed by Google Indonesia in building persuasive messages for its public on digital platforms. The research object is a video advertisement posted on the official Instagram account @googleindonesia on March 7, 2025, promoting the Gemini Canvas feature for managing Tunjangan Hari Raya (THR) budgets. This study employs a descriptive qualitative approach with an interpretive paradigm, integrating two complementary analytical perspectives: first, Roland Barthes three-level semiotic analysis — denotation, connotation, and myth — to deconstruct meaning constructed through visual, verbal, and auditory signs in the advertisement; second, the PR communication strategy framework from Smith (2021) to identify how the choices of mascot, emotional message, and cultural appeal represent strategically planned communication decisions by Google Indonesia. The findings reveal that Google Indonesia constructs Gemini Canvas as an empathetic and culturally aware entity through three key elements: anthropomorphic symbolism in the form of a bespectacled cat functioning as brand mascot, local cultural markers of ketupat and THR, and Arabic-nuanced music that aurally reinforces the Lebaran atmosphere — all representing deliberate strategic PR decisions. From Smith’s (2021) perspective, the advertisement applies a proactive communication strategy combining negative emotional appeal — financial anxiety ahead of THR — immediately followed by positive emotional appeal as a concrete solution through Gemini Canvas, representing a structured form of public perception shaping. At the myth level, the advertisement normalizes reliance on digital platforms through systematic cultural localization. This study contributes to understanding AI-based digital marketing communication strategies and the shaping of public perception on AI technology by global corporations in the Indonesian market.  

Seni Kamalia Rizki Fathullah

Jurnal Hukum dan Sosial Politik 2026 International Forum of Researchers and Lecturers

Regulatory overlap between the Electronic Information and Transactions Law, the Pornography Law, and the Sexual Violence Crimes Law in the handling of online gender-based violence (KBGO) in Indonesia creates a conflict of norms that results in double victimization. This normative legal study aims to identify the concrete forms of victim sacrifice resulting from overlapping regulations and to critique the inability of conflict-resolution mechanisms to address these conflicts through the principle of lex specialis systematica from a substantive justice perspective. The findings reveal four forms of victim sacrifice: victim criminalization, the length of the judicial process, inconsistencies in court rulings, and the failure to fulfill the right to restitution and the right to be forgotten. This study also concludes that the lex specialis systematis principle is inadequate because its dogmatic approach disregards the interests of victims, requires time and expertise that ordinary victims lack, and is not consistently applied in courts. This study recommends a paradigm shift from a dogmatic approach to a victim-centered approach.

Mukhlisin Nata Hudin; Radit Septa Wijaya; Muhammad Daffa Pratama; Hudaidah Hudaidah; Risa Marta Yati

Jurnal Pendidikan Dirgantara 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This research is based on the importance of studying Malay-Jawi religious manuscripts as a source of transmission of Islamic teachings in the archipelago, particularly in the field of monotheism. The study aims to examine the textual content of Jawi manuscripts containing the treatise of monotheism, especially the concept of the sentence of monotheism and the attributes of twenty, and to explain their position in the intellectual tradition of Malay Islam. The research employs This research is based on the importance of studying Malay-Jawi religious manuscripts as a source of transmission of Islamic teachings in the archipelago, particularly in the field of monotheism. The study aims to examine the textual content of Jawi manuscripts containing the treatise of monotheism, especially the concept of the sentence of monotheism and the attributes of twenty, and to explain their position in the intellectual tradition of Malay Islam. The research employs a qualitative method with a philological approach and content analysis. Primary data consist of Jawi manuscripts, while secondary data are obtained through library research. Data were collected through documentation and literature review and analyzed descriptively. The findings reveal that the manuscripts contain systematically arranged monotheistic teachings, including the meaning of lā ilāha illa Allāh through the principles of negation and affirmation, as well as the concept of faith involving the heart, speech, and actions. The manuscripts also explain the twenty attributes within the classifications of nafsiyah, salbiyah, ma‘ani, and ma‘nawiyah, reflecting the theological framework of Ahlussunnah wal Jama‘ah. These manuscripts function as both religious texts and pedagogical media, highlighting the importance of preserving Nusantara Islamic manuscripts as part of the region’s intellectual heritage.

Putri Mentari; Michael Febrian Siebert; Loise Cendana

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of the digital economy has driven increased customer interaction through online chat services, making customer satisfaction a key factor in business success. Response speed and chat service quality are two important aspects in shaping the customer experience, but previous research has tended to examine them separately. This study aims to analyze the influence of online chat services and response speed on customer satisfaction partially and simultaneously. The method used is a qualitative approach with a literature review of 12 scientific articles from 2020–2025 obtained from academic databases such as Google Scholar and SINTA. The analysis technique used is descriptive-critical through the identification, comparison, and synthesis of previous research findings. The results show that online chat services have a positive effect on customer satisfaction, primarily through interaction quality such as information accuracy, ease of use, and problem-solving ability. Response speed has also proven to be an important determinant, where a fast response significantly increases customer satisfaction. However, speed without quality has the potential to decrease satisfaction. The discussion shows that the two variables have a complementary and inseparable relationship. Online chat services function as a medium for interaction, while response speed is a quality attribute that determines the effectiveness of the service. Therefore, the integration of both in one model is the main contribution of this research in filling the literature gap, especially in the context of e-commerce in Indonesia.

Annisa Ananda; Widyastuti Widyastuti; Rohimatul Anwar

Jurnal Pendidikan Kimia, Fisika dan Biologi 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Rebonding is a chemical hair straightening procedure widely popular in Indonesia, involving two-stage redox reactions on keratin disulfide bonds using ammonium thioglycolate and hydrogen peroxide. Although it provides effective hair-straightening results, rebonding potentially causes significant damage to the hair cuticle structure. This study aimed to analyze the morphological changes of hair surface before and after rebonding treatment through a descriptive comparative case study approach using Scanning Electron Microscopy (SEM). The samples consisted of one strand of healthy, chemically untreated hair (control) and one strand of post-rebonding hair that both obtained from a female. Samples were prepared using gold-sputter coating prior to SEM observation. Representative SEM images from each sample were then qualitatively compared based on cuticle morphology parameters. The results showed clear morphological differences between the two samples: the control hair displayed tightly arranged and orderly cuticle scales with a smooth surface, while the post-rebonding hair showed surface erosion and the presence of cracks in multiple areas of the cuticle. These findings confirm that rebonding procedures cause visible and characterizable morphological cuticle damage as identified through SEM, providing a scientific basis for developing more protective post-rebonding hair care products.

Adelia Maulidina Choirunnisa; Amalia Ruhana

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Complementary feeding plays a vital role in meeting the nutritional needs of infants and toddlers. However, food safety remains a concern, particularly for homemade commercial complementary foods. This study aimed to assess the microbiological quality and hygiene sanitation practices of homemade commercial complementary foods vendors in the service area of Karangandong Public Health Center, Gresik. A quantitative descriptive approach with a cross-sectional design was employed. Four homemade commercial complementary foods samples were collected from different vendors and tested for Total Plate Count (TPC) and Escherichia coli contamination. Observations and interviews were also conducted to evaluate the vendors' hygiene and sanitation practices. The results showed that three out of four homemade commercial complementary foods samples exceeded the maximum limit for microbial contamination (1 × 10² CFU/g). Two of the four samples tested positive for Escherichia coli contamination. The hygiene and sanitation practices of the vendors showed several non-conformities, categorized as minor, major, and critical. In conclusion, most homemade commercial MP-ASI products in this study did not meet established microbiological safety standards and reflected hygiene and sanitation practices that require improvement.

Zahwan Azzahi Alfirdausi; Muh. Hanif

AL-MUSTAQBAL: Jurnal Agama Islam 2026 STIKes Ibnu Sina Ajibarang

Student cooperatives in Islamic boarding schools are no longer merely understood as business units providing daily necessities, but have developed into socio-economic spaces that shape independence, trust, and Islamic entrepreneurship education among students. This study is motivated by the limited number of studies examining pesantren cooperatives as socio-religious processes that cultivate values of trustworthiness, responsibility, transparency, and cooperation in students’ daily lives. The study aims to explain the empirical practices of student involvement in cooperative management, the social relations formed through economic activities in pesantren, and their implications for Islamic entrepreneurship education and the strengthening of pesantren economic independence. This research employed a qualitative approach with a field study method conducted at Pondok Pesantren Modern Elfira 2 Purwokerto. Data were collected through observation, interviews with cooperative administrators and student managers, and documentation of financial reports and cooperative operational activities. The findings reveal that students are directly involved in managing goods inventory, customer service, digital financial recording, and the distribution of daily necessities within the pesantren environment. These practices foster values of trustworthiness, transparency, responsibility, and cooperation through supervision systems, work shift arrangements, and daily evaluations. In addition to strengthening the pesantren’s economy, the cooperative also functions as a medium for experiential Islamic entrepreneurship learning. This article contributes to the sociology of Islamic education by demonstrating that student cooperatives function as socio-economic laboratories that shape students’ independence, social trust, and Islamic entrepreneurial ethics within the everyday life of pesantren communities.

Wisnu Wardani, Vebby Audia; Mansyur, Alfian; Nahariah, Fitrahtun; Bayu, Kresna

Perigel: Jurnal Penyuluhan Masyarakat Indonesia 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the position of customary law in the new Criminal Code and the integration of restorative justice in resolving criminal cases in Indonesia. The method used is a qualitative approach with normative juridical research through legislative and conceptual approaches. The results indicate that the new Criminal Code recognizes living law, including customary law, as part of the national legal system. However, its status remains complementary and subordinate to state law. The integration of restorative justice into the criminal justice system is a progressive step that emphasizes restoring relationships between perpetrators, victims, and the community. This approach aligns with customary law values ​​that prioritize deliberation, balance, and social harmony. However, its implementation still faces various challenges, such as unclear regulations, limited official capacity, and potential conflicts with human rights principles. Therefore, regulatory strengthening, procedural standardization, and institutional capacity building are needed to ensure the integration of customary law and restorative justice can be implemented effectively, fairly, and sustainably within the Indonesian criminal justice system.

Nulmunir, Lukman; Mulyaningsih; Zaenal Mutaqin, Aip; Akbar, Gugun Geusan

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

This study aims to examine the implementation of Continuous Improvement (CI) within the Plan–Do–Check–Act (PDCA) framework at the village government level, focusing on governance, community engagement, and livelihood sustainability. The study employed a qualitative approach with an interpretive case study strategy, through document review and in-depth interviews. The results indicate that CI practices at the village level are contextual and adaptive, and most closely align with the incremental (Kaizen) approach that emphasizes incremental improvement, community participation, and continuous learning. The PDCA cycle serves as a reflective mechanism that allows village governments and communities to adjust policies and programs based on empirical evaluation and social feedback. Theoretically, these findings extend the study of CI in the local public sector by emphasizing its relevance to village governance. Practically, this study demonstrates that strengthening documentation, data-driven evaluation, and human resource capacity are key to CI sustainability at the village level.

Liaqat, Sami; Kasiyan

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

Contemporary Javanese music, particularly Campursari, blends traditional gamelan instruments with modern genres such as pop, dangdut, and keroncong. This hybrid style has gained popularity among Millennials and Generation Z, who often perceive it as familiar, calming, and emotionally comforting. This study examines whether listening to contemporary Javanese music influences the sleep quality of Generation Z in Yogyakarta. A quantitative research approach was employed using a survey distributed through Google Forms to 50 participants aged 19–26 years. The questionnaire measured listening frequency, emotional responses to the music, and perceived sleep quality using a Likert scale. The collected data were analyzed using SPSS with descriptive statistics, including the Kolmogorov–Smirnov normality test, linear regression, and tests for heteroscedasticity and multicollinearity. The results indicate a positive relationship between listening to contemporary Javanese music and improved sleep quality. The familiar and emotionally soothing characteristics of Campursari appear to help listeners relax and reduce stress before sleep. These findings suggest that culturally rooted music may serve as a simple, non-pharmacological approach to supporting better sleep and emotional well-being among young adults..  

Almira Apsarini Ramadhani; Daffa Athaya Ramadhan; Fidela Dwi Artanti; Kelita Abigail Parhusip

Jurnal Bintang Pendidikan Indonesia 2026 Pusat Riset dan Inovasi Nasional

This study was motivated by the widespread use of Indonesian language that does not conform to standard linguistic rules in Instagram content created by adolescents aged 17–20 years. As a social media platform that emphasizes speed and self-expression, Instagram encourages users to employ slang, nonstandard abbreviations, code-mixing, and various other forms of language deviation. This study aims to analyze the forms of Indonesian language errors found in adolescents’ Instagram content and to identify the factors contributing to these errors. The research employed a descriptive qualitative approach using content analysis. Data were collected through questionnaires distributed to 37 respondents and through an analysis of their language use habits on Instagram. The findings reveal that the most dominant forms of language errors include letter repetition to emphasize emotion (78.3%), nonstandard abbreviations (56.7%), code-mixing between Indonesian and foreign languages (45.9%), and the use of slang (45.9%). The main factors influencing the use of nonstandard language are the desire to appear relaxed and informal (86.5%), the need for fast and practical communication (67.6%), and the influence of peer groups and social media trends. Nevertheless, most respondents are aware that these habits may negatively affect their formal language skills. This study highlights the importance of digital language literacy to help adolescents use Indonesian appropriately according to different communication contexts.

Ilham Afif; Mohammad Aquallurrizal; Arza Lubaib Almuna; Farchatul Maru`ah

Jurnal Bintang Pendidikan Indonesia 2026 Pusat Riset dan Inovasi Nasional

This study was conducted based on observational findings indicating that educational institutions need to implement appropriate educational marketing management strategies to enhance their attractiveness amid increasing competition. The purpose of this study is to analyze educational marketing management strategies used to attract prospective students and to identify factors influencing their effectiveness. This research employed a qualitative approach, with observation, interviews, and documentation serving as data collection techniques. The collected data were analyzed through data reduction, data presentation, and conclusion drawing. The findings reveal that educational marketing strategies are implemented through promotional program planning, utilization of information media, improvement of educational service quality, strengthening of institutional image, and collaboration between schools and the community. A well-planned and sustainable marketing system has been shown to increase public trust in educational institutions. Furthermore, students’ interest in choosing an educational institution is influenced by the quality of educational programs, supporting facilities, school reputation, learning environment, and information accessibility through various media. The study findings indicate that effective implementation of educational marketing management strategies can enhance institutional competitiveness and increase student enrollment. Therefore, educational institutions are encouraged to continuously develop innovative marketing strategies that align with community needs to remain relevant and attractive to prospective students.

Salfadillah Az Zahrah Sakaria

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the Cambodian government's efforts to address human trafficking from a human security perspective. It employs a qualitative descriptive approach, utilizing secondary data from relevant journals, reports, and academic publications. The findings indicate that human trafficking in Cambodia has evolved into a hub for digital-based fraud linked to transnational cybercrime networks. Victims face not only labor exploitation but are also coerced into participating in online fraudulent activities, such as romance scams. This surge in human trafficking is driven by weak law enforcement, high levels of corruption, low public digital literacy, and the rapid expansion of the online gambling industry and special economic zones, which serve as operational bases for criminal activities. The Cambodian government has implemented various measures regarding prevention, protection, and law enforcement through regulations, international cooperation, victim rescue operations, and anti-fraud campaigns. However, the effectiveness of these policies remains limited due to the state's constrained capacity and the ability of criminal networks to continuously adapt to advancements in digital technology. The study concludes that addressing human trafficking in Cambodia requires strengthened governance, more intensive international cooperation, and improved public digital literacy.

Siti Aisyah; Fadhilla Yusri

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

This study aims to examine the effectiveness of assertive communication techniques in cross-cultural counseling for reducing avoidance behavior among students experiencing interpersonal friendship conflicts. Cultural differences between counselors and clients may influence communication patterns, emotional expression, and conflict resolution processes during counseling sessions. Friendship conflicts among university students commonly arise from jealousy, misunderstanding, social comparison, and ineffective interpersonal communication. These conditions often encourage students to avoid direct interaction to prevent further conflict. This study employed an experimental method using a One Group Pretest-Posttest Design. The participants were students who experienced friendship conflicts and demonstrated avoidance behavior tendencies. Data were collected through counseling individual. The intervention was delivered through counseling sessions that used assertive communication techniques and combined behavioral and humanistic approaches in a cross-cultural counseling setting. The findings revealed that assertive communication techniques were effective in reducing students’ avoidance behavior. After receiving the intervention, participants demonstrated greater confidence in expressing opinions, improved emotional regulation, increased openness in communication, and healthier interpersonal relationships. The study indicates that assertive communication in cross-cultural counseling can serve as an effective counseling strategy to help students manage interpersonal conflicts and improve social adjustment in higher education environments.

Alvin Lesmana

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze the effect of personalized marketing on customer satisfaction and customer retention, as well as to explain the role of customer satisfaction as a mechanism linking marketing personalization to customers’ decision to remain with a brand. The background of this study is based on the increasing use of data-driven marketing strategies, product recommendations, personalized promotions, and digital communication tailored to customer preferences. In an increasingly competitive business environment, companies are required not only to attract new customers but also to retain existing customers through relevant, convenient, and valuable experiences. This study employed a quantitative explanatory approach, with the population consisting of customers who had received personalized marketing from a particular company or brand. The sampling technique used was purposive sampling, with the criteria that respondents had received personalized promotions and had made repeat purchases. The total sample consisted of 110 respondents. Data were collected using a structured questionnaire with a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling. The findings show that personalized marketing has a positive and significant effect on customer satisfaction. This indicates that promotions, recommendations, and marketing messages that are relevant to customer needs can create more positive customer experiences. Customer satisfaction is also found to have a positive and significant effect on customer retention, meaning that satisfied customers are more likely to make repeat purchases, continue using products or services, and avoid switching to competitors. In addition, personalized marketing has a direct effect on customer retention, although its effect becomes stronger when mediated by customer satisfaction. The implications of this study emphasize that companies need to develop personalization strategies that are not only data-driven but also relevant, ethical, non-intrusive, and oriented toward customer value. Therefore, personalized marketing can serve as an important strategy for improving customer satisfaction and maintaining long-term customer retention.

Anggi Yulia; Laeli Nur Khanifah; Farita Kaila; Safira Natasya; Naila Indriyani

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

This research aims to analyze the effectiveness of the Trans Banten Program in supporting the development of public transportation in Serang City. The research uses qualitative methods with a case study approach. Data was collected through observation, interviews, documentation and literature study, then analyzed interactively. The research results show that the Trans Banten Program is quite effective in increasing community accessibility and mobility, especially towards areas of education, government and public services. This service also provides economic benefits through reduced transportation costs and is supported by facilities that are relatively comfortable and safe for users. In addition, the increase in the number of passengers shows the public's acceptance and need for public transportation. However, the effectiveness of the program is not yet optimal because there are still obstacles in the form of fleet limitations, inaccurate operational schedules, passenger density during peak hours, and limited service information. Therefore, it is necessary to improve service quality, add fleets, and strengthen information systems to support the sustainability and optimization of the Trans Banten Program as public transportation in Serang City.

Shafiqa Aqeela Ramadhani

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to evaluate the success of the New Southern Policy (NSP) in enhancing security cooperation between South Korea and Indonesia during the administration of President Moon Jae-in (2017-2022). The NSP is South Korea's foreign policy designed to deepen relations with ASEAN countries and India through three main focuses: People, Peace, and Prosperity. This study uses a qualitative approach with a desk study method, relying on data such as journal articles, official government documents, and related academic publications. The analysis was conducted by applying the concepts of policy effectiveness and bilateral security cooperation to assess the extent to which the NSP succeeded in meeting its stated targets. The research findings indicate that the NSP made a significant contribution to strengthening security relations between South Korea and Indonesia through increased strategic security dialogue, collaboration in the defense sector, development of the defense industry, and technology transfer to support national defense. Furthermore, the NSP has enhanced Indonesia's position as South Korea's primary strategic partner in Southeast Asia. Therefore, the NSP can be considered successful in strengthening bilateral security cooperation between South Korea and Indonesia during the research period.

Isna Wati; Yessica Amelia; Ruslaini Ruslaini

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to examine the influence of capital intensity,  Return on Assets (ROA), liquidity, and company size on the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance in energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study uses a quantitative approach with secondary data in the form of annual financial statements. The sample was determined using a purposive sampling technique and obtained 16 companies during five years of observation, resulting in 80 observation data. Data analysis was carried out using multiple linear regression with the help of SPSS 29 software. The analysis stage began with a classical assumption test, then continued with multiple linear regression analysis, as well as hypothesis testing. The results showed that partially capital intensity and ROA had a significant effect on CETR, while liquidity and company size had no significant effect on CETR. Simultaneously, all independent variables had a significant effect on CETR, with a determination coefficient value of 25%.