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Aditya Pamungkas; Juliana Monika Nepa

JURNAL RISET RUMPUN ILMU HEWANI 2026 Pusat riset dan Inovasi Nasional

This study aims to evaluate the growth performance of KUB chickens fed with a combination of fermented agricultural waste, specifically Maggot BSF (Hermetia illucens) and Azolla microphylla. A total of 96 KUB chickens aged 30 days were used in a Completely Randomized Design (CRD) with four treatments and four replications. The treatments consisted of a basal diet substituted with the fermented waste combination at levels of 0% (P0), 5% (P1), 10% (P2), and 15% (P3). Parameters observed included feed consumption, body weight gain (BWG), and Feed Conversion Ratio (FCR). The results showed that increasing the level of waste substitution significantly affected feed consumption due to the bulky nature of the fiber, yet body weight gain remained stable across all treatments. The FCR values ranging from 3.21 to 3.25 indicated that the high-quality protein from Maggot BSF effectively compensated for the reduced feed intake. It is concluded that the substitution of fermented agricultural waste up to 15% (P3) is an optimal and efficient formulation to maintain the growth performance of KUB chickens.

Mulyani Mulyani

Jurnal Manajemen Kreatif dan Inovasi 2026 International Forum of Researchers and Lecturers

This study aims to analyze the effect of green accounting and carbon emission disclosure on firm value in palm oil sector issuers listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program during the 2020–2024 period. Green accounting is proxied using the PROPER rating, which reflects a company's environmental management performance, while carbon emission disclosure is measured based on the level of carbon emission disclosure in the company's annual report or sustainability report. This study uses a quantitative approach with panel data regression analysis. The sampling technique used was purposive sampling, with the criteria being palm oil companies listed on the IDX, participating in PROPER, and consistently publishing annual reports throughout the study period. The data used are secondary data obtained from financial reports, sustainability reports, and official publications related to PROPER. The results are expected to show that the implementation of green accounting has a positive effect on firm value, as it reflects the company's commitment to sustainability and increases investor confidence. Furthermore, carbon emission disclosure is expected to have a positive effect on firm value, depending on market perception and the quality of environmental information disclosure. This research is expected to contribute to the development of environmental accounting literature and serve as a reference for regulators, investors, and company management in improving transparency and environmental performance to create sustainable corporate value.

Sri Yuliyanti Mozin; Alisa Tutulango; Siti Vahizrah Carlos; Faja Diasti Paputungan; Fathiya H

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Public service quality has emerged as a crucial metric for assessing how well the government functions and the efficiency of its administration. Recently, rising expectations from the public have led gov-ernments to offer services that are open, responsible, effective, and attuned to citizens' needs. Alongside administrative changes and the evolution of governance models focused on efficiency and citizen satisfaction, the appetite for high-quality public services has surged. Nonetheless, numerous public entities continue to struggle with providing reliable and top-notch services due to a lack of defined service norms and systems for measuring performance. The purpose of this research is to investigate ways to enhance public service quality by establishing robust service standards and quantifiable performance metrics. The study employs a qualitative descriptive methodology, drawing on a review of relevant lit-erature from the past seven years. Multiple academic sources were analyzed to uncover essential ideas, frameworks, and empirical evidence concerning public service management, the enhancement of service quality, and the assessment of performance in governmental organizations. The results show that adopting well-defined service standards, along with measurable performance metrics, can greatly en-hance service effectiveness, accountability, and overall public satisfaction. Additionally, merging prin-ciples of service excellence with quantifiable indicators promotes transparency, boosts organizational performance, and fosters ongoing improvements in service delivery. The research concludes that to enhance public service quality, a structured framework for service standards, ongoing performance assessments, and a firm organizational dedication to innovation and service enhancement are necessary.

Fadila Fitrianisa; Noneng Marthiawati; Kevin Kurniawansyah; Arniwita Arniwita

International Journal of Engineering and Applied Science 2026 International Forum of Researchers and Lecturers

This study analyzes the governance performance of information systems at the Career Center of Universitas Muhammadiyah Jambi using the COBIT 2019 framework. The primary objective is to evaluate the maturity level of IT governance and provide recommendations to enhance the efficiency and effectiveness of information systems in supporting the institution’s strategic objectives. Data were collected through interviews, observations, and questionnaires involving system users and decision-makers within the Career Center. The findings indicate that several areas require greater attention, particularly Managed IT Changes, Managed Risk, and Managed Operations. These domains are considered critical in improving the management and reliability of the existing information systems. The study also identifies several challenges affecting system performance, including limited system integration, insufficient human resources, and the use of outdated technology. Based on these findings, the research recommends strengthening the organizational structure, improving the competence of human resources, and optimizing IT processes in accordance with COBIT 2019 standards. Implementing these improvements is expected to increase IT governance maturity, enhance service quality for students and alumni, and better support the university’s strategic development goals.

Antonieta Aryuka Paskalia Nggotu; Hamdani, Hamdani; Anindita Septiarini

International Journal of Applied Mathematics and Computing 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The issue of uninhabitable houses still requires an accurate identification mechanism because the manual data collection process has the potential to be time-consuming, costly, and subject to subjectivity in determining aid priorities. This study aims to develop a classification model to identify habitable and uninhabitable houses based on family socioeconomic data using the Random Forest algorithm. The research method includes data preprocessing, data division using stratified split in three scenarios, baseline model development, and optimization through hyperparameter tuning using GridSearchCV with 3-fold cross-validation and balanced class_weight parameters. The data used includes variables such as education type, employment status, occupation type, number of family members, and family insurance type. The test results show that the 70:30 data division scenario after tuning provides the best performance with a recall value of 0.5797 for uninhabitable houses and an F1-score of 0.4746. Feature importance analysis shows that education type and employment status are the most influential variables in the classification. The results of this study show that the model built is capable of increasing sensitivity in detecting uninhabitable houses to support more objective field survey prioritization.

Hartanto, R. Daniel; Shidik, Guruh Fajar; Alzami, Farrikh; Fanani, Ahmad Zainul; Marjuni, Aris +1 more

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

Attention mechanisms have been widely incorporated into recurrent neural network architectures for financial time series forecasting, with most prior work reporting improvements in price-level error metrics. This study revisits that claim through a controlled empirical comparison of four deep learning architectures on nearly two decades of Telkom Indonesia (TLKM) closing price data from the Indonesia Stock Exchange (IDX). The models evaluated are a three-layer Gated Recurrent Unit (GRU) baseline, a comparable Long Short-Term Memory (LSTM) network, a Bahdanau end-attention GRU (Attn-GRU-V2), and a multi-head self-attention GRU hybrid (Attn-GRU-V3). Each architecture is trained over 30 independent runs with distinct random seeds, and performance is reported as 95% confidence intervals derived from the t-distribution. Statistical comparisons employ the Wilcoxon signed-rank test, a nonparametric paired test appropriate given the confirmed non-normality of residuals. The main finding is a consistent trade-off: the plain GRU achieves the lowest RMSE (94.02 ± 1.22 IDR) across all 30 runs, while Attn-GRU-V2 achieves the highest directional accuracy (45.91 ± 0.09%), surpassing GRU in every independent run. Bahdanau attention weights are nearly uniform across the 30-day lookback window (coefficient of variation: 3.21%), indicating that the mechanism cannot identify selectively informative timesteps in this univariate price series. This finding is consistent with the weak-form Efficient Market Hypothesis for the Indonesian market. An ablation study reveals that a 20-day lookback window maximizes directional accuracy (47.72 ± 0.21%) for the Attn-GRU-V2 model. These results suggest that Bahdanau end-attention consistently and significantly improves directional accuracy relative to a plain GRU baseline, providing an architecturally attributable advantage for direction-based applications, even when absolute price-level error is not reduced. The directional accuracy values remaining below 50% across all models are consistent with a weak-form efficiency characterization of the Indonesian market.

Firmansyah, Mohammad; Ilyatul Afifah; Laila Kamali

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The synchronization of physical and juridical land data is a fundamental prerequisite for ensuring legal certainty in every land rights transfer process. Discrepancies between physical field conditions and juridical documents frequently trigger land disputes that impede the performance of Notary/PPAT offices. This community service article reports on a Field Practice (PPL) activity conducted at the Office of Notary/PPAT in Jember Regency during January–February 2026. The primary objective was to provide technical assistance in accelerating physical-juridical data synchronization to guarantee the validity of issued deeds. The method employed was participatory observation, in which students were directly engaged in the partner's workflow. Assistance activities covered document inspection, file digitization, coordination with BPN and tax authorities, and factual field verification. Results indicate that PPL student assistance measurably accelerated the office's administrative workflow, enhanced data validation accuracy, and confirmed conformity between the physical condition of rice-field land and the certificate documents.

Daniel, Daniel; Hermanto, Hermanto

Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

This study aims to analyze the influence of internal company factors, including company size, networking capital, operating efficiency, liquidity, and leverage, on financial performance, proxied by Return on Assets. The research population includes 40 food & beverage subsector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. Using purposive sampling, 17 sample companies were selected, yielding a total of 102 data observations. This study adopts a quantitative approach, using secondary data obtained from the company's annual financial statements. Data analysis was performed using multiple linear regression to identify partial and simultaneous influences between variables. Empirical findings show that not all internal factors exert a uniform influence on financial performance, as some variables have been shown to have a significant influence, while others do not show a statistically significant relationship. These results have important implications for managers and investors in formulating internal management strategies to drive sustainable profitability

A.M. Fadli Mappisabbi; A. Noerhayati Amirullah; Nurasia Natsir

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation. Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation.

Muhammad Natsir Mallawi; Nurasia Natsir

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Leadership constitutes a critical determinant of organizational efficiency, yet the relationship between leadership styles and administrative effectiveness remains incompletely understood, particularly across different institutional contexts. This comparative study examines how transformational, transactional, and laissez-faire leadership styles influence administrative efficiency in public and private sector institutions in Indonesia. Using a mixed-methods approach, quantitative data were collected from 428 employees across 28 public institutions and 24 private organizations through validated survey instruments; qualitative data were gathered through 36 semi-structured interviews with organizational leaders and managers. Results reveal significant positive relationships between transformational leadership and administrative efficiency in both sectors (β = 0.54, p < 0.001 for public; β = 0.48, p < 0.001 for private), with transactional leadership showing moderate positive effects (β = 0.32 public; β = 0.38 private) and laissez-faire leadership demonstrating negative relationships (β = −0.28 public; β = −0.24 private). Leadership styles collectively explain 52% of efficiency variance. Mediation analysis reveals that organizational culture (28%), employee engagement (35%), and trust in leadership (22%) partially mediate transformational leadership's effects, together accounting for 62% of total indirect effects. Sector differences emerged qualitatively: transformational leadership leverages public service motivation in public institutions, while transactional leadership's performance accountability resonates more strongly in private organizations. The study contributes theoretical understanding of leadership effectiveness across institutional contexts and provides practical guidance for developing contextually appropriate leadership development programs.

J, Anusree K; Patel, Narottam Das; D, Saravanan; Patel, Adarsh

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

The increasing sophistication of malware has rendered traditional signature-based detection methods insufficient, necessitating behavior-driven and adaptive analytical frameworks. This study presents a sequential deep learning framework that models system-level API call sequences as structured linguistic representations for behavioral malware detection. Unlike conventional comparative studies, this work systematically evaluates recurrent and attention-based architectures under controlled experimental conditions, with a particular focus on generalization performance and overfitting mitigation. Two neural architectures, a Long Short-Term Memory (LSTM) network and a Transformer-based attention model, are trained on publicly available API call sequence data for binary classification of malicious and benign executables. Beyond standard accuracy metrics, the study further examines model stability, convergence behavior, and the impact of long-range dependency modeling on detection robustness. Experimental results demonstrate that the Transformer architecture achieves superior performance, attaining 95.54% classification accuracy and consistent improvements in precision, recall, and F1-score, indicating a stronger ability to capture complex behavioral dependencies. These findings highlight the effectiveness of attention mechanisms in behavioral malware modeling and provide empirical evidence that NLP-inspired architectures offer a robust and scalable approach for real-world cybersecurity applications.

Firhan Mahdavikia; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the role of the Protocol Division in supporting the activities and performance of regional leaders, particularly from the functional and interpersonal aspects in local government administration. The study employs a qualitative approach using Qualitative Secondary Analysis (QSA) through a review of literature, policy documents, and relevant previous research on protocol functions within government organizations. The analysis is grounded in organizational role theory and managerial role concepts. The results indicate that the Protocol Division plays a strategic role in supporting the effectiveness of regional leaders’ duties through two main dimensions. First, the functional role, which includes managing the regional leader’s activity agenda, organizing protocol-related events, arranging official ceremonies, and coordinating with regional apparatus and relevant institutions to ensure smooth implementation of government activities. Second, the interpersonal role, which encompasses acting as a communication liaison between the regional leader and various stakeholders, facilitating inter-agency working relationships, and supporting the representative function of the regional leader in official and community social events. The findings suggest that the successful execution of regional leaders’ activities is influenced not only by the leaders’ own leadership capacity but also by the effectiveness of organizational support from units that assist leadership, such as the Protocol Division. This role contributes to enhancing coordination effectiveness, ensuring smooth implementation of government activities, and strengthening the image and authority of regional leaders in performing their leadership functions. Therefore, strengthening institutional capacity, improving human resource competencies, and utilizing information technology in managing leadership activities are crucial factors in optimizing the role of the Protocol Division in local governance.

Eka Rifianti; Anti Wulan Agustini

Jurnal Publikasi Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This community service activity aims to analyze the effectiveness of Time and Motion Study in the production process at PT. Adis Dimension Footwear and provide recommendations for improving work methods. This study employed a qualitative descriptive approach using observation, interviews, and documentation. The results show that implementing Time and Motion Study can enhance work time efficiency, optimize operator movements, and increase productivity by up to 15%. Reducing unnecessary movements, optimizing workflow, and training operators significantly improve production performance. The success of this method depends heavily on socialization, training, and management support. These findings confirm that Time and Motion Study serves not only as a tool for measuring time and movements but also as a strategic instrument for improving efficiency, reducing waste, and increasing overall productivity.

Asep Munir Hidayat; Tubagus Hidayatulloh

Jurnal Publikasi Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Community service at Toko Entus Collection aimed to improve operational efficiency and sales through the implementation of a digital system. Students actively participated in managing social media, online promotions, and digital stock monitoring. Observations showed that digital media can disseminate product information widely, enhance consumer interaction, and support sales growth. Challenges included limited digital knowledge of the store manager, limited time for promotions, and inconsistent consumer responses. Direct guidance, socialization of digital media use, and adjustment of promotional strategies helped overcome these challenges. Students’ hands-on experience allowed the application of digital marketing theory to real business situations, while store managers benefited from improved operational performance. Therefore, this community service provides dual benefits: practical learning for students and increased competitiveness for SMEs.

Irwanti, Amanda Putri; Lukiarti, Ming Ming

Jurnal Ilmiah Serat Acitya 2026 Universitas 17 Agustus 1945

Abstraks Tujuan penelitian ini adalah untuk mengidentifikasi faktor-faktor yang mempengaruhi kinerja kerja di Puskesmas Lasem, khususnya dengan melihat iklim kerja, disiplin kerja, dan motivasi karyawan. Output karyawan merupakan variabel dependen dalam analisis ini, dengan ketiga faktor tersebut sebagai variabel independen. Penelitian ini terutama didasarkan pada tanggapan kuesioner, dan menggunakan data primer. Informasi pribadi subjek penelitian menjadi dasar penelitian ini. Sampel yang digunakan berjumlah 85 orang. Proses pengambilan sampel menggunakan sampel jenuh. Penelitian ini menggunakan analisis regresi linier berganda sebagai pendekatan analisis datanya. Hasil penelitian memperlihatkan adanya hubungan positif dan signifikan secara statistik antara variabel lingkungan kerja dan kinerja karyawan, serta hubungan positif dan tidak signifikan secara statistik antara variabel disiplin kerja dan kinerja karyawan.   Abstact The purpose of this research is to identify the factors that affect job performance at the Lasem District Health Center, specifically looking at the workplace climate, work discipline, and employee motivation. Employee output is the dependent variable in this analysis, with the aforementioned three factors serving as independent ones. Primarily based on responses to a questionnaire, this study draws on primary data. Research subjects' personal information is what the research relies on. Using a sample size of 85 people. The sampling process makes use of saturated samples. The research used multiple linear regression analysis as its data analysis approach. The study found that there is a positive and statistically significant relationship between the work environment variable and employee performance, as well as a positive and statistically insignificant relationship between the work discipline variable and employee performance.

Ida Farida; Yuni Lestari

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Women's leadership plays an important role in the success of organizations, including in the government sector at the sub-district level. Leaders not only act as directors but also as mentors who are able to understand the needs and character of their subordinates. The female head of TG Sub-district in Surabaya City demonstrates the application of reciprocal relationships between leaders and subordinates through a system of rewards and punishments according to performance achievements, actively monitors subordinate performance, identifies work standard errors, and takes corrective actions. The study aims to analyze the application of transactional leadership style by the female head of TG Sub-district in Surabaya City using Bernard M. Bass's (1990) theory. The type of research used is a qualitative research method with a descriptive approach. Data collection techniques were carried out through observation, interviews, and documentation. Samples were determined using purposive sampling, and data sources included primary and secondary data. The research results indicate that the transactional leadership style of the female village head in TG Village is not yet fully optimal. The application of Contingent Reward can increase motivation and employee performance control, but its implementation in the community is still limited. Management by Exception (Active) carried out on employees has not been consistent, and its application in the community is also not sufficiently felt. Management by Exception (Passive) and Laissez-Faire are shown through corrective actions after problems arise and the freedom to take initiative and make decisions according to standards and policies. The implementation of transactional leadership by female village heads needs to be improved, especially in strengthening the mechanisms of reward and punishment as well as the consistency of supervision of employees and the community so that the leadership implementation runs more optimally.

Ulul Imi; Eko Wahyu Santoso; Abdur Rohman Wakhid; Gading Wilda Aniriani; Fajar Dwi Kurniawan +1 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve the effectiveness of clean water distribution management through the implementation of a Water Level Control (WLC) system as an automatic control for water pumps and three-phase motors at a regional drinking water supply company in Lamongan. The methods employed include field observation, problem identification, system design and implementation, as well as periodic evaluation of system performance. The activity focuses on the water treatment unit by conducting control and monitoring of operational parameters such as frequency (Hz), pump pressure, and flow stability to ensure optimal water distribution according to consumer needs. The results indicate that the implementation of the WLC system enhances operational efficiency, minimizes human error, and supports more structured and sustainable equipment maintenance. In addition, this activity contributes to improving the knowledge and technical skills of personnel in operating, monitoring, and maintaining automated control systems. In managing automation-based technology in a professional and independent manner, human resource capacity is strengthened, while the quality of clean water services is also improved through this community service program.

Naziah Az Zahra; Putri Nur Aini; Ali Multazam; Murjito Murjito

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Ankle sprain is one of the most common musculoskeletal injuries in sports activities and often results in pain, limited range of motion, muscle weakness, and decreased functional ability. Appropriate physiotherapy management is essential to accelerate recovery and restore ankle function. This study aims to analyze the effectiveness of combining electrotherapy modalities and exercise therapy in the rehabilitation of bilateral grade II ankle sprain caused by sports injury. The research used a case study approach with physiotherapy interventions conducted through several treatment sessions. The interventions consisted of electrotherapy modalities combined with therapeutic exercises designed to reduce pain, improve joint mobility, and increase muscle strength and functional stability of the ankle. Clinical evaluation was carried out through observation of pain levels, range of motion, and functional ability during the therapy period. The findings indicated a gradual improvement in the patient’s condition, including decreased pain, increased ankle range of motion, improved muscle strength, and better functional performance during daily activities. These results suggest that the integration of electrotherapy and exercise therapy can provide a comprehensive rehabilitation approach for ankle sprain injuries. The combined intervention not only supports pain reduction but also enhances joint stability and functional recovery, enabling patients to return safely to their physical activities and reducing the risk of recurrent injury.

Syanisyah Andini

Jurnal Publikasi Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of Good Corporate Governance (GCG) mechanisms, proxied by the Board of Commissioners and Audit Committee, as well as Environmental Performance on Financial Performance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The research method used is quantitative, with a purposive sampling technique that resulted in 22 companies as samples, totaling 88 observations over the four-year study period. The research data is secondary data obtained through financial statements and annual reports from the official IDX website. Literature reviews indicate inconsistencies in previous studies; however, the hypothesis of this research suggests that the Board of Commissioners, Audit Committee, and Environmental Performance have a positive and significant effect on the company's financial performance. The board of commissioners and audit committee play a role in strengthening the oversight function to minimize agency costs and improve efficiency. Meanwhile, good environmental performance, measured through PROPER ratings, is expected to enhance the company's positive image in the eyes of investors and stakeholders. 

Catharina Jean Sinaga

Jurnal Hukum, Politik dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

Online gambling is a form of addictive behavior that often begins with simple experimentation. Early wins tend to encourage individuals to continue gambling with increasingly larger stakes, driven by the belief that higher bets will lead to greater profits. Along with the rapid advancement of digital technology, online gambling has become more accessible to various groups, including university students, through convenient and flexible online platforms. Although it is often perceived as a form of entertainment, online gambling has significant negative impacts. This study aims to analyze the effects of online gambling on students’ mental health. The research uses a qualitative approach, with data collected through observations and interviews involving respondents who engage in online gambling activities. The findings reveal that online gambling has detrimental effects on students’ psychological well-being, including increased levels of stress, anxiety, depression, and sleep disturbances. Furthermore, it contributes to decreased concentration, reduced learning motivation, and declining academic performance. Therefore, stronger preventive measures and educational efforts are necessary to minimize the negative impacts of online gambling among university students.