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This study examines disaster management strategies in earthquake-prone countries, with a comparative focus on Japan and the Philippines as case studies for lessons applicable to public administration systems worldwide. Using a qualitative comparative analysis approach, the research evaluates institutional frameworks, policy instruments, community engagement mechanisms, and intergovernmental coordination systems deployed in both countries. Japan’s highly centralized yet locally adaptive Disaster Management Basic Act framework is contrasted with the Philippines’ decentralized National Disaster Risk Reduction and Management (NDRRM) system. Findings reveal that effective disaster management hinges on five critical pillars: strong legal frameworks, inter-agency coordination, investment in early warning systems, community resilience programs, and post-disaster recovery governance. The study further identifies that public trust, administrative capacity, and fiscal decentralization significantly influence disaster response outcomes. Lessons drawn from both countries offer practical recommendations for developing nations seeking to strengthen their disaster governance architectures. This research contributes to the growing body of knowledge on comparative public administration and disaster risk reduction, underscoring the imperative of integrated, adaptive, and community-centered governance frameworks in seismically active regions.

Elderly people are a vulnerable group experiencing declines in physical, psychological, and cognitive functions, which are often worsened by the lack of social support. Social support in palliative nursing plays an important role in improving the quality of life of the elderly, including maintaining cognitive function. This study aimed to analyze the effect of social support in palliative nursing on the cognitive function of the elderly at PSTW Budi Luhur, Jambi City. This study used a quantitative design with a pre-experimental approach through the one group pretest-posttest method. The research sample consisted of 30 elderly participants selected using a purposive sampling technique. The instruments used were a social support questionnaire and the Mini Mental State Examination (MMSE) to measure cognitive function. Data analysis was conducted using the paired t-test. The results showed that before the intervention, most elderly participants experienced mild cognitive impairment (46.7%), while after the intervention there was an improvement, with most participants being in the normal category (50%). Statistical test results showed a p-value = 0.000 (<0.05), indicating that there was a significant effect of social support in palliative nursing on the cognitive function of the elderly. The conclusion of this study is that social support in palliative nursing has a significant effect on improving the cognitive function of the elderly. Therefore, it is recommended that healthcare workers enhance social support-based interventions to improve the quality of life of the elderly.

This research is motivated by the increasing urban activities in Mempawah Hilir District as a Regional Activity Center, which has led to high traffic movement at the intersection of Jl. Raden Kusno – Jl. A. Djaelani – Jl. Raden Sujarwo. The diversity of land use and the meeting of arterial and collector roads create potential traffic conflicts and accident risks. The installation of traffic lights is implemented as a traffic control measure; however, its effectiveness in improving safety and comfort needs further analysis. This study aims to assess traffic safety and comfort conditions after the implementation of traffic lights at the intersection. A quantitative approach was used with primary and secondary data. Primary data were obtained through questionnaires on road users’ perceptions and field observations, while secondary data included traffic accident records from Mempawah Police and spatial development data from Google Earth Pro, Google Maps, Copernicus, and Google Colab. The analysis employed descriptive-comparative, spatial descriptive, and scoring methods. The results show that traffic lights implemented since August 2023 have reduced traffic accidents and improved safety conditions, although not yet optimal compared to the lowest accident rate in 2021. Increased land use activity and traffic volume influence this condition. User perceptions indicate improved comfort internally, but external factors such as road conditions and side obstacles still reduce comfort and safety.

.This study aims to analyse the role of Financial Information Systems (FIS) in supporting risk management, decision-making, and organisational performance in the digital transformation era. This study employs the Systematic Literature Review (SLR) method to examine articles indexed in Scopus from 2016 to 2026. The PRISMA framework is used to ensure a systematic, transparent article selection process, resulting in the selection of 37 relevant articles for further analysis. The results of the study show that Financial Information Systems make a major contribution to improving financial transparency, operational efficiency, the quality of strategic decision-making, and organisational risk mitigation. In addition, the integration of emerging technologies such as Artificial Intelligence (AI), FinTech, big data analytics, and cloud computing further strengthens the effectiveness of financial information systems in modern organisations. This study contributes theoretically by mapping research trends and identifying research gaps, while providing practical benefits for organisations seeking to increase competitiveness through digital financial systems. For future research, it is recommended to develop a more predictive and intelligent Financial Information Systems model to address future business dynamics.

Dengue Hemorrhagic Fever (DHF) remains a major public health problem in Indonesia, particularly in densely populated areas. Control efforts require accurate data and spatial analysis to understand disease distribution patterns. Geographic Information System (GIS) is an effective tool for visualizing case distribution and supporting surveillance and planning of control programs at the primary healthcare level. This study aims to describe the spatial distribution of Dengue cases based on medical record data and produce a geographic distribution map to support Dengue control efforts at the Puskesmas level. This study used a quantitative descriptive design with secondary data from medical records at Karangsari Health Center. The sample consisted of 255 DHF patients in 2025, selected using a total sampling technique. Data were processed through editing, geocoding patient addresses, and spatial analysis using QGIS software.The results showed 255 Dengue  cases in 2025 with fluctuating monthly trends, peaking in April and lowest in December. Case distribution was uneven and tended to cluster. High-risk areas accounted for 15.7%–21.2%, moderate-risk areas 9.8%–15.7%, and low-risk areas 7.1%–9.8%. Megu Cilik Village had the highest proportion of cases, while other villages were categorized as moderate and low risk. This pattern indicates that Dengue incidence is influenced by environmental conditions, vector density, host factors, rainfall, and Aedes aegypti presence. GIS provides clearer spatial visualization, helping identify high-risk areas and supporting targeted public health interventions.

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

Non-performing loans represent one of the risks faced by banks in their lending activities, particularly in housing loan (KPR) products. This study aims to analyze the procedures for resolving problematic housing loans and to identify the factors causing the decline in debtors’ repayment ability, as well as the obstacles encountered in the implementation of such procedures at PT Bank Tabungan Negara (Persero) Tbk, Tasikmalaya Branch Office. This research employs a qualitative method with a descriptive approach. Data were collected through direct observation and interviews with relevant parties within the bank. The results show that the procedures for resolving problematic loans are carried out through several stages, including submission of restructuring applications, document verification, analysis of the debtor’s repayment capacity, determination of restructuring schemes, approval, agreement signing, and post-restructuring monitoring. These procedures are supported by the application of the 3R concept, namely rescheduling, reconditioning, and restructuring, which are implemented flexibly according to the debtor’s condition. The findings also indicate that the decline in debtors’ repayment ability is mainly caused by decreased income, job loss, increased living expenses, and unstable economic conditions. In practice, several obstacles were identified, such as incomplete documentation, lack of debtor cooperation, and issues related to collateral ownership that has been transferred from the original debtor. Therefore, improved supervision, better communication, and stronger coordination between the bank and debtors are necessary to ensure the effectiveness of loan resolution procedures.

An abstranct is a brief summary of a research article, The development of Islamic banking in Indonesia has shown significant growth, particularly through the implementation of murabahah contracts in financing at Sharia Rural Banks (BPRS). Murabahah is one of the most widely used financing products due to its relatively simple mechanism and ease of understanding by the public. This study aims to analyze the implementation of murabahah contracts in financing at BPRS Alwadiah Tasikmalaya, including the stages of implementation, compliance with sharia principles, and the challenges encountered. The research method used is a qualitative approach with a descriptive method. Data collection techniques include observation, interviews, and documentation involving relevant parties at BPRS Alwadiah Tasikmalaya. The results indicate that the implementation of murabahah financing has been carried out systematically, starting from the financing application process, feasibility analysis, purchase of goods by the bank, execution of the contract, and installment payments. In general, the implementation is in accordance with sharia principles, such as price transparency and the absence of riba elements. However, several challenges remain, including the limited understanding of customers, the risk of delayed payments, and the use of wakalah contracts which require proper supervision to ensure compliance with sharia regulations. Overall, the implementation of murabahah financing at BPRS Alwadiah Tasikmalaya has been effectively carried out and is in accordance with sharia principles, although improvements are still needed in customer education and contract supervision.

This study aims to analyze public concerns regarding fast food consumption from the perspective of risk society, particularly among university students. The increasing consumption of fast food reflects shifts in consumption patterns influenced by globalization, practicality, and time efficiency. This research employs a qualitative approach through a literature review supported by interview data to strengthen the analysis. The findings reveal that fast food consumption is not solely driven by biological needs but also by practical, emotional, and social factors. Although students demonstrate a relatively high awareness of health risks associated with fast food, their consumption behavior persists as an adaptive response to structural conditions such as time constraints, accessibility, and academic pressures. From the perspective of risk society, this phenomenon illustrates a contradiction between risk awareness and everyday consumption practices. Risks produced by modernity are not entirely avoided but are negotiated and normalized in daily life. Therefore, fast food consumption cannot be understood merely as an individual choice but as a result of the interaction between structural factors, consumer culture, and social construction within modern society.

Flooding in Aceh has become a recurring phenomenon that cannot be understood solely as a natural disaster but also as a result of human activities within modern society. This study aims to analyze flooding in Aceh through the perspective of Ulrich Beck’s risk society theory, focusing on how modernization, environmental change, and development policies contribute to the production of risk. This research uses a literature review approach by examining scientific articles published between 2021 and 2026 from indexed national and international journals. The analysis was conducted thematically to identify patterns, similarities, and research gaps. The findings show that natural factors such as high rainfall and atmospheric conditions act as primary triggers, while human activities including land-use change, river sedimentation, and ineffective policies significantly intensify flood risks. Flooding is therefore categorized as a manufactured risk produced by modern development processes. In addition, the impacts are not limited to ecological damage but also affect social and psychological conditions of society. These results indicate that floods should be understood not only from a technical perspective but also from a social perspective. The study implies that flood management requires a comprehensive approach integrating environmental sustainability, social awareness, and evidence-based policy to reduce both the impact and sources of risk in a sustainable manner.

This study aims to analyze the unemployment rate in Indonesia during the 2024–2025 period using a linear regression approach based on data from the National Labor Force Survey (Sakernas). The variables used include the labor force, employed population, labor force participation rate (LFPR), and open unemployment rate (OUR). The results show that the labor force increased from 149.38 million in February 2024 to 155.27 million in November 2025, followed by an increase in employed population from 142.18 million to 147.91 million in the same period. Meanwhile, the open unemployment rate decreased from 4.76 percent in February 2025 to 4.74 percent in November 2025. The analysis indicates that the increase in labor force accompanied by higher employment absorption contributes to reducing unemployment, although the decline remains relatively small. Overall, the regression results show that labor market dynamics are influenced by the interaction between labor force growth and the economy’s capacity to absorb labor.

The high rate of occupational accidents globally and nationally demands the strengthening of Occupational Health and Safety (OHS) management systems, particularly in the high-risk industrial sectors. The study aims to analyze the implementation of safety induction at PT X and develop audiovisual educational media as a solution to improve occupational safety understanding. The research method employed is descriptive qualitative, with data collection techniques including field observations, in-depth interviews, and review of corporate documents, Problem prioritization was determined using the Urgency, Seriousness, and Growth (USG) method, while root cause analysis was conducted using a Fishbone diagram. Research findings indicate that the current oral delivery method for safety induction is ineffective, as evidenced by 13% of participants needing to retake the comprehension test. As an intervention, “POWER SAFE” video media was developed, which, based on the Methodology, Effectiveness, Efficiency, and Relevance (MEER) analysis, proved to have the highest effectiveness and relevance in delivering standardized safety information. The implications of study emphasize that the use of structured digital media is a strategic step to minimize gaps in understanding and strengthen the safety culture within high-risk work environments.

The high rate of occupational accidents globally and nationally demands the strengthening of Occupational Health and Safety (OHS) management systems, particularly in the high-risk industrial sectors. The study aims to analyze the implementation of safety induction at PT X and develop audiovisual educational media as a solution to improve occupational safety understanding. The research method employed is descriptive qualitative, with data collection techniques including field observations, in-depth interviews, and review of corporate documents, Problem prioritization was determined using the Urgency, Seriousness, and Growth (USG) method, while root cause analysis was conducted using a Fishbone diagram. Research findings indicate that the current oral delivery method for safety induction is ineffective, as evidenced by 13% of participants needing to retake the comprehension test. As an intervention, “POWER SAFE” video media was developed, which, based on the Methodology, Effectiveness, Efficiency, and Relevance (MEER) analysis, proved to have the highest effectiveness and relevance in delivering standardized safety information. The implications of study emphasize that the use of structured digital media is a strategic step to minimize gaps in understanding and strengthen the safety culture within high-risk work environments.

Student dropout in higher education remains a persistent socioeconomic challenge, yet many predictive models reported in the literature are methodologically compromised by randomized cross-validation schemes that introduce temporal data leakage and artificially inflate predictive performance. This study proposes a longitudinal prescriptive learning analytics framework integrating three complementary methodological components: a Leave-One-Cohort-Out (LOCO) temporal validation protocol, a hybrid SMOTE-ENN class balancing strategy, and temporal velocity feature engineering derived from Learning Management System (LMS) behavioral trajectories. The framework was evaluated on a longitudinal dataset comprising 464,739 enrollment records and 77 features. Five predictive algorithms—XGBoost, LightGBM, CatBoost, Random Forest, and Logistic Regression—were comparatively assessed on a strictly isolated blind holdout cohort (2022), with CatBoost emerging as the champion estimator, achieving a PR-AUC of 0.8859, a Macro F1-Score of 0.9143, and the lowest Brier Score (0.0221), thereby demonstrating superior calibration and discriminative capability under severe class imbalance (93:7 ratio). Comprehensive ablation analysis revealed that temporal velocity features function not merely as additive predictors, but as a structural prerequisite enabling Synthetic Minority Oversampling Technique with Edited Nearest Neighbors (SMOTE-ENN) to generate high-quality synthetic boundary instances; removing these features reduced minority-class precision from 0.8302 to 0.6721. To operationalize predictive outputs into actionable intervention pathways, Diverse Counterfactual Explanations (DiCE) were implemented under a three-tier causal constraint architecture on 96 borderline high-risk students, generating 384 feasible intervention scenarios exclusively targeting forward-looking behavioral velocity metrics without constraint violations. Collectively, these findings advance the paradigm of prescriptive learning analytics by providing educational institutions with interpretable risk diagnostics and operationally feasible intervention guidance grounded in empirically validated behavioral and temporal dynamics.

This study aims to investigate the influence of audit committee characteristics—including the proportion of independent audit committee members, audit committee size, and the frequency of audit committee meetings—on the risk of financial statement fraud in companies in the real estate and infrastructure sectors listed on the Indonesia Stock Exchange from 2020 to 2024. This study is grounded in agency theory and signaling theory. The sample was selected using purposive sampling, involving 62 companies or 310 observations. Data analysis was conducted using multiple linear regression via SPSS version 27. The findings of the study indicate that, collectively, the three audit committee characteristic variables, along with the control variables, have a significant impact on financial statement fraud risk. However, when examined individually, the proportion of independent audit committee members, the size of the audit committee, and the frequency of audit committee meetings do not show an influence. Meanwhile, the profitability control variable (ROA) showed an influence on financial statement fraud risk. This study concludes that the extent to which an audit committee can prevent fraud depends not only on quantitative factors such as the number of members or meeting frequency, but is also more influenced by the quality of the audit committee members’ capabilities and commitment in carrying out their oversight duties.

The management of medicines and Medical Consumables (MCs) plays a crucial role in improving the quality of pharmaceutical services in hospitals. Common problems include stock imbalances, such as shortages and overstocking, which negatively affect service efficiency, increase operational costs, and raise the risk of product expiration. These issues are often caused by inadequate planning that is not based on consumption data, as well as limited knowledge of pharmacy personnel in applying appropriate inventory control methods.This community service activity aimed to improve the knowledge and skills of pharmacy staff in managing inventory using fast moving and slow moving methods based on real hospital data. The implementation method consisted of education, training, and hands-on mentoring conducted in several stages. The activity began with the analysis of medicine and medical consumables usage data from January to December 2025 at Labuang Baji Regional General Hospital, followed by training on pharmaceutical logistics management, and continued with practical exercises on classification and inventory control. Evaluation was carried out through discussions, case studies, and observation of participants’ ability to apply the methods.The results showed that 50.7% of medicines and 52.4% of medical consumables were categorized as fast moving, while the remaining items were classified as slow moving. After the intervention, there was a significant improvement in participants’ understanding of inventory classification, stock turnover analysis, and data-based planning. Participants were also able to identify items at risk of stock-outs and overstocking, enabling more appropriate control measures.This activity had a positive impact on the efficiency of pharmaceutical inventory management, reduced the risk of stock-outs and overstocking, and supported the improvement of healthcare service quality. Therefore, the fast moving and slow moving methods can be considered effective and applicable approaches for data-driven pharmaceutical inventory management in hospital settings

Using Non Performing Financing (NPF) as a moderating variable, this study looks at how profit sharing and profit margin financing affect the effectiveness and stability of Islamic banks in Indonesia. The primary topic discussed is how various Islamic financing arrangements affect the operational effectiveness and financial stability of banks, as well as whether credit risk enhances or diminishes these connections. This study aims to examine the direct impacts of financing modalities as well as the moderating influence of NPF on the performance of Islamic banks. Based on secondary data from eight Islamic banks in Indonesia between 2018-2024, this study employs a quantitative methodology using panel data regression and Moderated Regression Analysis (MRA). The findings indicate that while profit margin financing has no discernible impact on efficiency, profit sharing financing has a favorable and considerable impact. Profit margin financing has a negative and negligible impact on stability, whereas profit sharing financing has a positive but negligible impact. Additionally, by changing the direction of influence, NPF significantly moderates the association between profit sharing financing and both efficiency and stability. However, it does not significantly moderate the effect of profit margin financing on efficiency, but it does on stability. In summary, the effectiveness of Islamic financing is heavily reliant on risk management, especially credit risk control, where NPF is a key factor in evaluating whether financing can improve stability and efficiency in Islamic banks.

This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. As CSR practices increasingly shape stakeholder expectations, questions arise as to whether such disclosures genuinely reflect ethical corporate behavior or are strategically employed to legitimize tax planning. In addition to CSR disclosure, political connection is examined as an external institutional factor that may influence firms’ tax behavior by reducing regulatory scrutiny and enforcement risk. CSR disclosure is measured using the Global Reporting Initiative (GRI) index, while tax avoidance is proxied by the Effective Tax Rate (ETR). Additionally, political connection is identified based on the presence of politically affiliated individuals in the firms’ board list. This study adopts a quantitative approach employing panel data linear regression analysis. The research population consists of mining companies consistently listed on the IDX during the observation period, with samples selected through purposive sampling, having 41 mining companies in total. This study aiming to contribute to academic discourse and practical implications for policymakers, investors, and regulators. The findings found that there are no significant effect between CSR disclosure and political connection on tax avoidance. The results of this study concluded that there are many factors both from internal and external that could affect tax avoidance activity in Indonesia’s mining companies yet was not covered in this study.

This study aims to examine the role of financial literacy, risk perception, and financial attitudes in influencing investment decisions of accounting students at private universities in Surakarta. A quantitative approach was applied by distributing online questionnaires to 88 respondents selected through purposive sampling. The collected data were analyzed using several statistical procedures, including validity and reliability testing, followed by classical assumption tests and multiple linear regression analysis to examine the relationships between variables. The findings reveal that financial literacy does not play a significant role in shaping students’ investment decisions. In contrast, risk perception and financial attitude demonstrate a positive and significant influence. These results suggest that students tend to rely more on their understanding of potential risks and their financial behavior when making investment decisions, rather than solely on their level of financial knowledge

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.