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Salbiyah Salbiyah; Caesaria Az Zahra; Risma Anita Puriani

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

Bullying in school environments is a crucial issue that causes physical and emotional harm to victims and perpetuates cycles of aggression, with peer pressure identified as one of the main predictors. This study aims to address gaps in the literature regarding the specific role of peer pressure in shaping bullying behavior in Indonesian schools through a Systematic Literature Review (SLR) approach, analyzing 21 research articles published between 2021 and 2026 from Google Scholar. The findings indicate that adolescents with high peer pressure are 3.48 times more likely to engage in bullying, and high peer conformity contributes to 44.4% of bullying cases. However, peer influence is dual-sided—positive interactions based on empathy and mutual respect can reduce bullying behavior. The impacts of bullying include depression, anxiety, and declining academic performance in victims, as well as legal issues and difficulties in interpersonal relationships in perpetrators. The study concludes that collaboration among various stakeholders is essential to manage peer group norms and dynamics as part of culturally contextual bullying prevention efforts in Indonesia.

Gracia Marsella Nggay; Sahri Aflah Ramadiansyah

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study examines the implementation of Integrated Marketing Communication (IMC) at NailedShape, a Bali-based nail art micro-enterprise, as a strategy to foster customer loyalty. NailedShape operates under a home-service and home studio model, primarily using Instagram for promotion and customer engagement. The study utilizes a descriptive qualitative method, collecting data through interviews and observations with the owner, customers, and micro-influencers. The research findings show that NailedShape successfully employs IMC techniques, such as visual content, customer testimonials, and collaborations with digital influencers, to capture attention and create strong emotional connections with customers. This integrated approach helps in building a positive brand image and maintaining customer engagement. However, the study also highlights challenges, such as limited resources and frequent changes to social media algorithms, which hinder consistent communication and marketing efforts. Despite these obstacles, the study concludes that a well-executed IMC strategy remains effective in enhancing customer loyalty, reinforcing the importance of an integrated communication approach for small and medium enterprises (SMEs) in the beauty industry. By utilizing digital platforms effectively, NailedShape can compete in a highly dynamic market. The findings suggest that beauty-based MSMEs can benefit greatly from IMC in the digital era, as it not only enhances brand perception but also helps in building lasting customer relationships.

Grace Sri Maria Namora S.

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study aims to demonstrate that a lack of curiosity is a fundamental factor influencing adolescents’ preference for social media over traditional news outlets. To examine this issue, the research employed a mixed-method approach combining quantitative and qualitative data gathered through questionnaires. A total of 30 informants participated and were categorized into two developmental groups: early adolescents aged 12–14 and middle adolescents aged 15–17. The questionnaire explored respondents’ curiosity levels, information-seeking habits, and motivations for choosing certain media platforms. The findings indicate that low curiosity significantly contributes to the preference for social media among early adolescents. At this stage, their interest in deeper information is still limited, making them more inclined toward fast, simple, and entertaining content. However, the hypothesis is less applicable to middle adolescents. Although they also frequently use social media, their media choices are influenced by additional factors such as peer dynamics, a growing sense of autonomy, and broader exposure to information from various sources. This difference suggests that the relationship between curiosity and media preference becomes more complex as adolescents mature. Overall, the study highlights that strategies to encourage critical information-seeking behavior must be tailored to adolescents’ developmental stages.

Handi Tri Ujiono

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Factual verification of political party membership constitutes a critical administrative stage in electoral management, as it directly affects electoral integrity and democratic legitimacy. In Indonesia, this process remains predominantly reliant on conventional door-to-door verification methods, which face structural constraints including time limitations, excessive administrative burden, high costs, and vulnerability to procedural errors and electoral disputes. Meanwhile, the advancement of e-government and Electronic-Based Government Systems (E-Government) has created opportunities to adopt more accountable and verifiable digital identity mechanisms. This study aims to conceptualize and examine Electronic Know Your Customer (E-KYC) as an administrative governance model for verifying political party membership to strengthen electoral integrity within an e-government framework. Employing a mixed-methods approach with a sequential explanatory design, quantitative data were collected through a survey of 44 election officials at district and municipal election commissions in Central Java Province, Indonesia. Qualitative data were obtained through in-depth interviews with key institutional actors. The findings demonstrate a positive and significant relationship between the adoption of E-KYC and strengthened administrative electoral integrity, democratic public service values, and institutional readiness. Qualitative evidence further indicates that challenges to electoral integrity stem primarily from weaknesses in administrative procedures rather than from political contestation itself. This study concludes that E-KYC should be positioned not merely as a technological innovation but as an institutionalized administrative governance model, contingent upon regulatory clarity, system interoperability, and organizational capacity building.

Nurhasana Nurhasana; Lalu Amirudin; Risa Susanti; M. Zidny Nafi' Hasbi

Jurnal Budi Pekerti Agama Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study explores the influence of career factors and economic independence on the phenomenon of late marriage in early adult women (aged 25-35 years) in Indonesia, especially in urban areas of North Sumatra such as Medan. Adopting a mixed-methods design, the study involved a quantitative survey of 250 career female respondents (with age criteria above 25 years old, unmarried, and a minimum income of the city UMR) using the Likert scale to measure career priorities as well as the financial independence index, complemented by logistic regression analysis to test causal relationships. Semi-structural interviews with 20 key informants uncovered an in-depth narrative about the trade-offs between professional ambitions (such as job promotion and income stability) and traditional marriage expectations. Key findings show that women with a bachelor's degree and above and an income of 1.5 times UMR tend to postpone marriage until the average age of 31.4 years, driven by the desire to achieve economic independence (regression coefficient β=0.42, p<0.01) as well as the flexibility of living without partner dependence. However, moderator factors such as Batak or Malay cultural pressures in Medan create internal conflicts, with 68% of respondents reporting social stress from family. Theoretically, the results support role conflict theory in modern family dynamics, while implications include recommendations for work-life balance-based pre-marital counseling programs and corporate policies to support high-quality marriages. This research contributes to the Indonesian family relations literature by highlighting the paradigm shift from patriarchal norms towards gender equality.

Ahmad Ibrahim; Oktaviana Purnamasari

Jurnal Penelitian Komunikasi dan Sosialisasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This study examines the influence of Arei Outdoor Gear brand awareness on purchase decisions in the Bogor Climbing Virtual Community on Facebook. In the midst of increasingly fierce competition in the outdoor equipment industry, maintaining a high level of brand awareness is an important factor for companies in attracting and retaining consumers. Therefore, this study aims to find out the extent to which brand awareness of Arei products is able to influence the purchasing decisions of the community members. This study uses a quantitative approach with a survey method conducted on 87 respondents who were randomly selected from community members. Data collection was carried out through a questionnaire which was then analyzed using a simple linear regression technique to determine the relationship between brand awareness variables and purchase decisions. The results of the study show that the level of Arei brand awareness is relatively high with an average value of 3, where respondents are able to recognize Arei's products, logos, and brand characteristics. Meanwhile, purchasing decisions are also in the positive category with an average score of 3.25. The results of linear regression analysis showed a significant influence between brand awareness on purchase decisions with a correlation value (R) of 0.749. In addition, a determination coefficient value (R²) of 0.561 showed that 56.1% of purchase decisions were influenced by brand awareness, while the rest were influenced by other factors outside of the variables studied.

Faradilla Ramadhani; Radhiah Zakaria; Tiara Mairani

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The use of styrofoam as food packaging is still widely found because it is considered practical, lightweight, and cheap. However, styrofoam has a negative impact on health and the environment due to the content of harmful chemicals such as styrene and benzene that can be transferred to food, especially at hot temperatures. Students are a group that often uses Styrofoam because of their  practical lifestyle and tendency to eat fast food. This study aims to find out the factors related to student behavior in the use  of styrofoam as food packaging at the University of Muhammadiyah Aceh. The study used a quantitative approach with a cross-sectional design. The research population is 3,180 active S1 students for the 2024/2025 academic year from six faculties. The sample of 97 respondents was determined by the Slovin formula through accidental sampling techniques. Data were collected on July 15–22, 2025 using a Google Form questionnaire  and analyzed by Chi-square test. The results showed that most of the respondents had good behavior (60.8%), positive attitudes (70.1%), good knowledge (45.4%), exposure to the media (57.7%), and were not influenced by friends (54.6%). There was a significant relationship between knowledge (p = 0.000), attitude (p = 0.010), media exposure (p = 0.012), and peer influence (p = 0.005) with student behavior. This study recommends improving campus education related to the impact of styrofoam and encouraging the use of environmentally friendly packaging.

Muhammad Rahmat Alimin; Sulfadli Sulfadli; Ahsan Takwim; Muhammad Fathin Haqqar; Hamzah Hamzah +1 more

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The development of Arabic learning materials requires a strong theoretical foundation so that the materials can help students understand the language effectively. This article aims to explain the role of linguistics, psycholinguistics, and sociolinguistics as the theoretical basis in the preparation of Arabic learning materials. The method used in this article is a literature study by reviewing various sources related to the development of language learning materials. The results of the study show that linguistics provides an understanding of the structure of the Arabic language, including sounds, word formation, sentence structure, and meaning. Psycholinguistics helps explain the process of language learning experienced by students so that learning materials can be designed according to their abilities and stages of development. Sociolinguistics explains the relationship between language and society so that learning materials can be adapted to the social and cultural context of language use. By integrating these three perspectives, Arabic learning materials can be developed in a more systematic, understandable, and relevant way to meet the needs of students.

Yunanto Hendra Wahyudi; Emmanuel Satyo Yuwono

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aimed to determine the relationship between shyness and social anxiety in new students in the Faculty of Psychology at Satya Wacana Christian University (UKSW). The method used was quantitative, using a simple random sampling technique involving 99 subjects. This study measured shyness and social anxiety using two instruments: the RCBS 13 for shyness and the SAS-A for social anxiety. The collected data were then analyzed using the Pearson Product Moment statistical method to determine the relationship between the two variables. The results showed no significant relationship between shyness and social anxiety in new students, with a correlation (R) of 0.86 and a significance level of 0.398 (P > 0.05). This indicates that high levels of shyness in new students do not directly correlate with their levels of social anxiety. This means that higher levels of shyness do not necessarily lead to increased levels of social anxiety. This finding contradicts several previous studies that suggested a positive relationship between shyness and social anxiety. This study provides new insights into the psychological dynamics experienced by new students, particularly in the UKSW Faculty of Psychology, which should be considered in developing orientation programs or mental health support for new students. Furthermore, these findings also open up opportunities for further research that could explore other factors influencing the relationship between shyness and social anxiety.

Gabriel Alexandro; Jelpa Periantalo; Marlita Andhika Rahman

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

The development of digital technology and the widespread use of social media, particularly Instagram and TikTok, have opened opportunities for online interaction but also increased the risk of cyberbullying. Cyberbullying is aggressive behavior via digital media intended to harm or degrade others. One psychological factor believed to influence this behavior is emotional regulation, which is the ability to manage and express emotions appropriately in different situations. This study aims to examine the relationship between emotional regulation and cyberbullying behavior among early adult students in Jambi. A quantitative approach with a correlational design was used, involving 127 students aged 18–25 years, selected through purposive sampling. Data were collected using an online questionnaire, which included an emotional regulation scale and a cyberbullying behavior scale. Data analysis was conducted using the Pearson Product Moment correlation test with SPSS software. The results showed a significant negative relationship between emotional regulation and cyberbullying behavior, with a correlation coefficient of r = -0.632 and a significance level of p < 0.001. This indicates that students with better emotional regulation skills are less likely to engage in cyberbullying. Thus, enhancing emotional regulation skills could be an effective strategy in preventing cyberbullying among students.

Faradilla Ramadhani; Radhiah Zakaria; Tiara Mairani

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The use of styrofoam as food packaging is still widely found because it is considered practical, lightweight, and cheap. However, styrofoam has a negative impact on health and the environment due to the content of harmful chemicals such as styrene and benzene that can be transferred to food, especially at hot temperatures. Students are a group that often uses Styrofoam because of their  practical lifestyle and tendency to eat fast food. This study aims to find out the factors related to student behavior in the use  of styrofoam as food packaging at the University of Muhammadiyah Aceh. The study used a quantitative approach with a cross-sectional design. The research population is 3,180 active S1 students for the 2024/2025 academic year from six faculties. The sample of 97 respondents was determined by the Slovin formula through accidental sampling techniques. Data were collected on July 15–22, 2025 using a Google Form questionnaire  and analyzed by Chi-square test. The results showed that most of the respondents had good behavior (60.8%), positive attitudes (70.1%), good knowledge (45.4%), exposure to the media (57.7%), and were not influenced by friends (54.6%). There was a significant relationship between knowledge (p = 0.000), attitude (p = 0.010), media exposure (p = 0.012), and peer influence (p = 0.005) with student behavior. This study recommends improving campus education related to the impact of styrofoam and encouraging the use of environmentally friendly packaging.

Devitra Rizkia; Rudi Ginting; Dian Galuh

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Audit failure and inconsistencies in previous research results regarding the influence of auditor experience and self-efficacy on audit judgment serve as the main drivers of this study. This study aims to re-examine the relationship between auditor experience and self-efficacy on audit judgment at Public Accounting Firms in South Jakarta. Using a quantitative approach, this study employs purposive sampling techniques by distributing questionnaires as a data collection instrument, involving 70 auditors working at Public Accounting Firms in South Jakarta. The results of multiple linear regression analysis using IBM SPSS version 26 indicate that both auditor experience and self-efficacy have a positive and significant influence, both partially and simultaneously, on audit judgment. These findings provide evidence that improving auditors' work experience and self-confidence is crucial in producing high-quality audit decisions. This study offers new insights that can be used to enhance audit quality through the development of experience and strengthening auditors' self-efficacy. The findings are expected to contribute to better audit practices by focusing on factors that can improve auditors' ability to make accurate and effective judgments.

Erlangga Rahimi; Mulyadi Muchtiar; Ahmad Budi Sulistioyuwono; Rahma Wahdiniwaty; Deden Abdul Wahab Sya`roni

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Digital transformation has driven significant changes in organizational management systems, thus demanding adaptive leadership and organizational agility as a key prerequisite for surviving in a dynamic environment. This study aims to analyze the relationship between adaptive leadership and organizational agility in the context of digital transformation through the Systematic Literature Review (SLR) approach. Data were obtained from accredited national journals and relevant international literature, then analyzed using thematic analysis techniques to identify patterns of relationships between variables. The results of the study show that adaptive leadership plays an important role in increasing organizational agility indirectly through strengthening organizational learning and dynamic capabilities. Organizational learning serves as the main mechanism that allows organizations to adapt through the continuous learning process, while dynamic capabilities are the link in transforming learning into strategic responses. Digital transformation accelerates the need for organizations to have a high level of agility in the face of change. In conclusion, organizational agility is the result of systemic processes influenced by adaptive leadership, organizational learning, and dynamic capabilities. This study makes a theoretical contribution to the development of the literature on leadership and strategic management in the digital age as well as practical implications for organizations in improving adaptability to the ever-changing environment.

Liza Meichy E. Komul; Adrian Mjesfa; Yellia Priciliya Uktolseja; Albert Muyapa; Julius Denny Polii

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to describe the marketing strategies and adaptability of “cakar bongkar” (second-hand clothing) traders in responding to market dynamics in Nabire City. This study employs a qualitative approach, as it is appropriate for addressing research problems that require an in-depth understanding of the socio-economic realities in Kalibobo Market and Karangtumaritis Market in Nabire City. The data used in this study consist of primary data as the main source and secondary data as supporting and relevant information. Data collection methods are carried out using the triangulation principle, namely through direct observation, in-depth interviews, and documentation. Informants are selected using snowball sampling and purposive sampling methods to obtain comprehensive and representative information. Data processing and analysis are conducted through the stages of data reduction, data presentation, and systematic conclusion drawing. The results of the study indicate that the informants apply five (5) marketing strategies in selling second-hand clothing (cakar bongkar), namely: (1) sourcing strategies, (2) pricing and promotion strategies, (3) word-of-mouth marketing strategies, (4) strategies for building social relationships with customers, and (5) product display strategies using prototype tables to attract consumer attention.

Vicky Vicky; Erry Yudha; Wahyuni Dian Purwati

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

The development of Digital Marketing and Electronic Word of Mouth (eWOM) has encouraged hospitals to adopt digital communication strategies to attract patients’ visit intentions. However, in public hospitals, the effectiveness of these strategies in influencing patient behavior still requires empirical validation. This study aims to analyze the influence of Digital Marketing and eWOM on patient visit intention, with Brand Awareness as an intervening variable at RSUD Cengkareng.This research employed a quantitative approach with an explanatory design. Data were collected from November to December 2025 from 100 general outpatient respondents selected using the Slovin formula and a simple random sampling technique. The data were gathered through structured questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS software.The results show that Digital Marketing and eWOM have a positive and significant effect on Brand Awareness. Both variables also significantly influence patient visit intention, with eWOM demonstrating the strongest effect. These findings indicate that information shared through digital platforms and patient recommendations plays an important role in shaping potential patients’ decisions to visit the hospital. However, Brand Awareness does not have a significant effect on patient visit intention and does not mediate the relationship between Digital Marketing, eWOM, and visit intention. This suggests that, in the context of RSUD Cengkareng as a public hospital, patients’ visit decisions are more directly influenced by digital information exposure and the credibility of online recommendations rather than by brand recognition alone.

Armi Santia Dewi Ikhsan; Sandra Dewi; Supriyantoro Supriyantoro

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

Employee engagement is a critical factor in enhancing organizational performance, including in public sector organizations such as state-owned enterprises (BUMN). Low leadership inspiration, suboptimal work systems, and insufficient organizational support can reduce employee engagement levels. This study aims to analyze the influence of transformational leadership, high performance work system (HPWS), and perceived organizational support (POS) on employee engagement. A quantitative research method with a survey design was employed. Data were collected through valid and reliable questionnaires from the entire employee population, using proportional random sampling, resulting in a sample of 100 respondents. Multiple regression analysis was conducted to examine the relationships. The results indicate that transformational leadership, HPWS, and POS have a positive and significant effect on employee engagement. These findings underscore the importance of strengthening transformational leadership, implementing high-performance work systems, and providing consistent organizational support to enhance employee engagement. Managerial recommendations include improving leadership quality, competency-based workforce planning, and developing reward systems along with a collaborative and appreciative work culture.

Fannysa Astika Prihardini; Dini Handayani; MF.Arrozi Adhikara

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

Patient loyalty is an important indicator of success in healthcare services because it reflects patients’ tendency to reuse healthcare services and recommend them to others. Patient loyalty in healthcare facilities is influenced by various factors, including doctor availability, cost bearer systems, and patient experience during the service process. This study aims to analyze the effect of doctor availability and cost bearer on patient loyalty with patient experience as a mediating variable among patients at the Dental Clinic of Hermina Galaxy Hospital.This research used a quantitative approach with a survey design. Data were collected through questionnaires using a Likert scale from 150 patients at the Dental Clinic of Hermina Galaxy Hospital selected through purposive sampling. Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of AMOS software to examine both direct and indirect relationships among the research variables.The results showed that doctor availability and cost bearer have a positive and significant effect on patient experience. Patient experience was also found to have a positive and significant effect on patient loyalty. In addition, doctor availability and cost bearer have a direct influence on patient loyalty and an indirect influence through patient experience as a mediating variable.In conclusion, improving patient loyalty can be achieved by enhancing doctor availability, managing financing systems effectively, and creating positive patient experiences. Hospital management should optimize these factors to improve service quality and maintain patient loyalty

Shela Sasmitha; Susi Sarumpaet

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

This study examines the mediating role of SDG disclosure in the relationship between ESG score and financial performance within the mandatory reporting context of non-financial firms listed on the Indonesia Stock Exchange during 2021-2023. Using a purposive sample of 59 companies (177 observations), the analysis employs panel data regression and the Sobel test to evaluate ESG metrics from Refinitiv Eikon alongside disclosure and financial data from corporate reports. Empirical results show that ESG score does not significantly predict SDG disclosure nor directly affect financial performance measured by ROE. Furthermore, SDG disclosure shows no significant association with financial performance and fails to mediate the ESG-ROE relationship. Firm size is the only variable positively related to SDG disclosure, suggesting that reporting practices are more strongly driven by organizational resources and public visibility than by substantive ESG performance. Overall, the findings reveal a decoupling phenomenon, where sustainability reporting in Indonesia tends to reflect symbolic compliance rather than value-creating integration. The study concludes that a credibility gap exists in the capital market, as SDG disclosure has not yet functioned as an effective mechanism for converting ESG performance into financial gains. This study provides evidence on the limitations of SDG disclosure as a value transmission mechanism in emerging market, offering insights for regulators and market participants seeking to enhance the economic relevance and credibility of SDG reporting.

Catherine James; Alfrida Silomba; Jisica Palondongan

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The need for affection and belonging is an important aspect in the social and emotional development of students, especially at the Junior High School (SMP) level, where students are in the early adolescent phase characterized by a strong need for acceptance and recognition in the social environment. However, not all students are able to optimally fulfill these needs, so appropriate services are needed to assist them. This study aims to examine the application of group guidance in meeting the needs for affection and belonging in junior high school students. The study used a qualitative approach with a literature review method through the collection and analysis of various relevant literature sources. The results of the study indicate that group guidance is effective in providing positive social experiences for students, such as feeling accepted, appreciated, and being able to develop social and emotional skills, including empathy, cooperation, and self-confidence. Through group dynamics, students can interact, share experiences, and build better relationships with peers. The implications of this study indicate that group guidance needs to be implemented optimally and continuously as a strategic effort to support the fulfillment of the needs for affection and belonging and improve the psychological well-being of students in the school environment.

Rahmat Fajar Ramdani

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to conduct a systematic synthesis of available empirical evidence to empirically ascertain the impact of Board of Directors' competence on earnings management practices in Islamic banking. The research employs a qualitative literature review approach. A literature search was performed on the Scopus database for the period 2010–2025, utilizing a combination of the keywords "Islamic bank," "Board of Director," and "Earnings Management." From an initial pool of 127 identified documents, a rigorous screening process based on inclusion and exclusion criteria yielded 53 reputable journal articles as the final units of analysis. Data analysis was conducted using thematic analysis to synthesize substantive findings. The synthesis results consistently confirm that Board of Directors' competence demonstrates a negative and significant impact on earnings management practices in Islamic banking. However, the effectiveness of this impact is not homogeneous. The principal findings identify three crucial boundary conditions: (1) The presence of specific expertise in finance and Sharia contracts at the board level serves as the primary differentiator of supervisory effectiveness; (2) The complementary interaction with the Sharia Supervisory Board (SSB) moderates the strength of this relationship; and (3) The regional institutional context (centralization model in Southeast Asia vs. decentralization in the GCC) significantly influences the effectiveness of governance in curbing the manipulation of discretionary accounts, including the Profit Equalization Reserve (PER).