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Given the important objectives that banks strive to achieve through financial stability and their role in ensuring its continuity and ability to face various economic challenges, many have expanded their policies beyond their traditional functions by adopting a range of additional practices and activities that contribute to strengthening their developmental role in society. Among the most prominent of these practices are corporate social responsibility (CSR) activities, which have become a crucial aspect of the work of contemporary financial institutions. In this context, this research highlights CSR practices in banks. It relied on a sample of nine Iraqi banks listed on the Iraq Stock Exchange, which are characterized by their continued banking operations and regular publication of their annual financial reports. The research period was set from 2014 to 2023, and included a set of statistical tests that incorporated a number of financial determinants as control variables to determine their contribution to enhancing the impact of CSR when included alongside it, and to define the nature of the relationship between the research variables. We have reached a number of conclusions, most notably that when regulatory variables are included in the analysis model, this effect becomes statistically insignificant, which indicates that banks’ interest in internal financial factors still outweighs their interest in social aspects.

This study aims to examine the influence of principal leadership and school culture on teacher discipline in public junior high schools (SMP Negeri) in Sembawa District, Banyuasin Regency. Teacher discipline is an important factor in supporting the effectiveness of the learning process and achieving educational goals. Therefore, understanding the factors that contribute to teacher discipline is essential for improving school performance. This study employed a quantitative research method with a purposive sampling technique. Data were collected through the distribution of questionnaires consisting of 66 statement items measured using a five-point Likert scale. The collected data were analyzed using statistical techniques to determine both partial and simultaneous effects of the independent variables on teacher discipline. The results indicate that principal leadership has a positive and significant partial effect on teacher discipline, as evidenced by a t-value of 5.127, which is greater than the t-table value of 1.9809. School culture also has a positive and significant partial effect on teacher discipline, with a t-value of 7.244 exceeding the t-table value of 1.9809. Furthermore, principal leadership and school culture simultaneously have a positive and significant effect on teacher discipline, as indicated by an F-value of 34.152, which is greater than the F-table value of 3.07. These findings suggest that strengthening principal leadership and fostering a positive school culture can significantly improve teacher discipline.

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

Quantitative analysis based on multiple linear regression was applied in this study to test the hypothesis regarding the influence of Employee Competence and Organizational Culture variables on the Quality of Public Services in the Regional Secretariat of Gorontalo City. Through the involvement of sample data from 47 respondents, a partial analysis portrait shows that the Employee Competence dimension contributes positively and significantly to escalating service quality with a share of 31.40%. On the other hand, the Organizational Culture component also recorded a significant positive impact with an influence of 47.30%. In aggregate (simultaneous), the combination of apparatus competence and strengthening institutional culture triggers a significant acceleration of public service quality with a determination value of 78.70%. The proportion of the remaining variance in the goodness of fit of the model is influenced by variables outside the scope of this research. Based on this basis, efforts to increase employee expertise capacity and improve organizational values ​​​​are crucial instruments for optimizing public service standardization.

This study aims to examine the role of customer trust as a mediating variable in the relationship between digital marketing strategies and consumer behavior. As digital marketing evolves, companies are required not only to create engaging content but also to build strong trust to influence purchase intention, loyalty, and customer engagement. This research employs a systematic literature review (SLR) following PRISMA guidelines, selecting 52 empirical articles from reputable international databases such as Scopus, Web of Science, EBSCOhost, and ScienceDirect, published between 2015 and 2026. The analysis involved thematic and descriptive synthesis to assess the strength of digital marketing’s impact on customer trust and consumer behavior outcomes. The results indicate that digital marketing has a significant positive effect on customer trust formation (β=0.652; p<0.001). Customer trust functions as a partial mediator that strengthens the impact of digital marketing on purchase intention, loyalty, and engagement. The direct effect of digital marketing on consumer behavior is weaker when trust is not optimally established. These findings emphasize that effective digital marketing strategies must focus on transparency, security, credibility, and personalization to maximize consumer behavior outcomes. Practically, this study provides important implications for companies and digital marketing practitioners, highlighting that successful campaigns rely not only on content and visibility but also on the ability to build customer trust. The study also opens avenues for future research to examine more specific trust dimensions, including platform integrity, information quality, and social proof, within increasingly complex digital marketing contexts.

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

Odot grass (Pennisetum purpureum cv. Mott) is an important ruminant forage because of its high palatability, adaptability to tropical environments, and potential for high biomass production. This study aimed to evaluate the effect of solid organic fertilizer on the growth and production of odot grass as a basis for developing productive and sustainable forage cultivation. The experiment was conducted in Pangi Village, Dulupi District, Boalemo Regency, from February to March 2026 using a completely randomized design with five treatments and three replications. The treatments consisted of P0 without solid organic fertilizer, P1 at 10 t/ha, P2 at 20 t/ha, P3 at 30 t/ha, and P4 at 40 t/ha. Observed variables included plant height, leaf number, tiller number, and fresh weight production. Data were analyzed using analysis of variance followed by Duncan’s multiple range test at the 5% significance level. The results showed that P4 produced the best response for all measured parameters. The highest plant height was 77.83 ± 43.80 cm, with 18.83 ± 3.67 leaves, 2.42 ± 1.38 tillers, and fresh weight production of 52.33 ± 10.12 t/ha. These improvements indicate that 40 t/ha solid organic fertilizer enhanced nutrient availability and supported biomass formation. Solid organic fertilizer is therefore a promising locally based cultivation input for improving ruminant forage productivity.

This study aims to examine the influence of price and electronic word of mouth (e-WOM) on purchase decisions among Generation Z consumers in Campaka Subdistrict, Bandung City, with a specific focus on the TikTok Shop platform. This research employs a quantitative approach using a survey method by distributing questionnaires to Generation Z consumers in Campaka Subdistrict, Bandung City, with a total of 98 respondents to collect the data. The results of the study indicate that both price and electronic word of mouth have a significant positive effect on purchase decisions among Generation Z consumers in Campaka Subdistrict, Bandung City. Price is generally perceived as good, although aspects related to price suitability based on income levels and purchasing power still show some weaknesses. Similarly, e-WOM activity is considered positive; however, there are still relatively weak aspects regarding the diversity of consumer reviews, as not all respondents actively pay attention to the variation of opinions in reviews. The findings also reveal a significant influence of these variables, where the effect of price on purchase decisions reaches 35.4%, while electronic word of mouth contributes 29.5%, and the combined effect of price and electronic word of mouth on purchase decisions is 64.9%. This study concludes that improvements in price perception and e-WOM can enhance purchase decisions.

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

This research investigates how the characteristics of virtual influencers influence consumers’ purchase intention, with consumer perception acting as a mediating variable. A quantitative explanatory method was applied, involving 134 social media users who had been exposed to promotional content by the virtual influencer Arbie Seo for Richeese Factory. Data analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM). Results reveal that credibility and authenticity exert a positive influence on purchase intention, whereas attractiveness shows a significant negative effect. In addition, credibility, attractiveness, and authenticity positively affect consumer perception. Consumer perception subsequently increases purchase intention and serves as a mediator in the relationship between virtual influencer characteristics and purchase intention.

This study aims to analyze the effect of financial literacy on financial management behavior through financial attitudes among students of Universitas Kebangsaan Republik Indonesia (UKRI). The background of this research is the increasing importance of financial understanding among students in managing their personal finances effectively. This study uses a quantitative approach with a survey method, where data were collected through questionnaires distributed to UKRI students. The data were analyzed using statistical methods to examine both direct and indirect relationships between variables. The results indicate that financial literacy has a positive and significant effect on financial management behavior. Furthermore, financial attitudes are proven to mediate the relationship between financial literacy and financial management behavior, indicating that better financial knowledge shapes positive attitudes, which in turn improve financial behavior. The findings imply that improving financial literacy and fostering positive financial attitudes are essential in promoting better financial management among students. Therefore, educational institutions are encouraged to enhance financial education programs to support students in achieving financial well-being.

Financial reiporting timeilineiss is a cruicial eileimeint that seirveis as a signal of information quiality for inveistors in making inveistmeint deicisions, eispeicially in strateigic seictors suich as thei food and beiveiragei induistry, which has high volatility. This stuidy aims to eixaminei and analyzei thei eiffeict of Profitability on Auidit Reiport Lag with thei Auidit Committeiei as a modeirating variablei in companieis in thei Food and Beiveiragei suib-seictor listeid on thei Indoneisia Stock Eixchangei (IDX) for thei peiriod 2020–2024. This stuidy uiseis a quiantitativei cauisality approach with seicondary data from annuial financial reiports and indeipeindeint auiditor reiports. Thei sampling teichniquiei uiseid puirposivei sampling, which produiceid a samplei of 48 companieis with a total of 240 obseirvations oveir fivei yeiars of obseirvation. Data analysis was peirformeid uising Paneil Data Reigreission with thei seileicteid Random Eiffeict Modeil (REiM) and Modeirateid Reigreission Analysis (MRA) uising EiVieiws 12 softwarei. Thei reisuilts show that profitability has a neigativei and significant eiffeict on auidit reiport lag, meianing that thei higheir a company's profitability, thei shorteir thei duiration of its auidit compleition beicauisei manageimeint is eincouirageid to conveiy “good neiws” to thei puiblic. Conveirseily, thei auidit committeiei, proxieid by thei nuimbeir of meimbeirs, has no significant eiffeict on auidit reiport lag. Fuirtheirmorei, thei MRA teist reisuilts provei that thei Auidit Committeiei is uinablei to modeiratei thei reilationship beitweiein Profitability and Auidit Reiport Lag. This finding has important implications that thei eiffeictiveineiss of suipeirvision in acceileirating thei auidit proceiss is not soleily deiteirmineid by thei quiantity or nuimbeir of Auidit Committeiei meimbeirs, buit is morei influieinceid by quialitativei aspeicts suich as compeiteincei, accouinting eixpeirtisei, and thei indeipeindeincei of meimbeirs in carrying ouit theiir suipeirvisory fuinctions

This research aims to analyze the influence of education, ship machinery practice training, and learning motivation on the technical competence of Naval Academy (AAL) Corps of Engineers cadets. The research uses a quantitative approach with a causal survey design. The research sample consisted of 124 cadets selected using the proportionate stratified random sampling technique. Data collection was carried out thru questionnaires, observations, and documentation. Data analysis used multiple linear regression. The research results show that education, ship engine practice training, and learning motivation, both partially and simultaneously, have a positive and significant impact on the technical competence of cadets. Ship machinery practice training is the variable that has the most dominant influence on technical competence. The coefficient of determination (R²) value of 0.591 indicates that 59.1% of the variation in technical competence can be explained by these three variables, while the remaining portion is influenced by other factors outside the scope of the study. The research results emphasize the importance of optimizing education, improving the quality of practical training, and strengthening learning motivation to enhance the technical competence of AAL Cadets in the Technical Corps.

The transition toward Society 5.0 has transformed the educational landscape by requiring teachers to integrate digital technology into learning while maintaining a human-centered approach. However, preliminary observations at SMK Paramitha Bukittinggi revealed that many teachers still experienced difficulties in using digital technologies effectively, indicating challenges related to leadership support, digital competence, and self-efficacy. This study aims to analyze the influence of transformational leadership, digital competence, and self-efficacy on teacher performance in the Society 5.0 era. The research employed a quantitative approach with a causal associative design. The population consisted of all 35 teachers at SMK Paramitha Bukittinggi, and total sampling was applied so that the entire population served as research respondents. Data were collected through questionnaires using a five-point Likert scale and analyzed using multiple linear regression with the Ordinary Least Squares (OLS) method through SPSS version 25. The findings revealed that transformational leadership had a positive and significant effect on teacher performance (t = 2.407; p = 0.016), digital competence also had a positive and significant effect (t = 2.277; p = 0.027), and self-efficacy showed the strongest positive and significant effect (t = 15.658; p = 0.000). Simultaneously, the three independent variables significantly influenced teacher performance (F = 378.268; p = 0.000), with an adjusted R² value of 0.859, indicating that 85.9% of the variation in teacher performance could be explained by the model. The study concludes that transformational leadership, digital competence, and self-efficacy are critical determinants of teacher performance in the Society 5.0 era. Strengthening these factors can significantly enhance teachers' ability to adapt to technological advances and improve the quality of learning processes.

This research is grounded in the understanding that employees are the core of organizational sustainability, and their job satisfaction is shaped not only by daily tasks but also by the organization’s ability to manage workload and support balance between work demands and personal life. This study aims to analyze the effect of workload and work-life balance on employee job satisfaction at the Class I Correctional Center (Bapas) Makassar. Using a quantitative approach, data were collected through questionnaires distributed to 54 employees and analyzed using multiple linear regression assisted by SPSS Statistics 25. The research variables consist of workload and work-life balance as independent variables, and job satisfaction as the dependent variable. The findings indicate that workload has a positive and significant effect on job satisfaction, suggesting that employees’ perception of being able to complete tasks effectively can increase their comfort and confidence at work. Work-life balance also shows a positive and significant influence, indicating that the ability to manage both work responsibilities and personal life contributes directly to greater feelings of satisfaction, stability, and motivation in performing duties. Simultaneously, both variables significantly affect job satisfaction, emphasizing the importance for organizations to regulate workload proportionally while providing space for employees to maintain a healthy life balance. These findings highlight that effective workload management and support for work-life balance are crucial organizational investments to foster a healthy, productive, and employee-centered work environment.

Effective communication is essential for teamwork effectiveness in healthcare, particularly in inpatient units where patient care requires coordination among multiple professionals. Internal data from Hospital X showed that more than 50% of medical incidents in the last two years were related to miscommunication among healthcare workers. In addition, the 2024 employee satisfaction survey reported that workplace communication satisfaction was only 62%, below the hospital target of 75%. This study aimed to examine the influence of effective communication on teamwork effectiveness with interprofessional collaboration as an intervening variable at Hospital X.This study used a quantitative cross-sectional design involving 226 healthcare workers, including doctors, nurses, and medical support staff. Data were analyzed using the Three-Box Method and PLS-SEM. The findings revealed that effective communication significantly influenced teamwork effectiveness both directly and indirectly through interprofessional collaboration. Interprofessional collaboration also acted as a significant mediating variable between communication and teamwork effectiveness. These results indicate that communication is a key foundation for strengthening collaboration and improving teamwork in hospitals. Therefore, hospitals should enhance communication training and interprofessional collaboration programs to improve healthcare quality and patient safety

Educational achievement at the senior high school level relies heavily upon student engagement, where the instructor serves as a pivotal variable in the pedagogical process. The phenomenon of diminished academic interest represents a significant hurdle, necessitating a profound understanding of how educators contribute to igniting active participation. This inquiry aims to examine and map the teacher's function in fostering a passion for learning among adolescents, while simultaneously uncovering the instructional tactics employed to spark such enthusiasm. The investigation adopts a literature review method with a qualitative descriptive-analytical lens, evaluating ten research articles published between 2020 and 2025 centered on teaching roles and student motivation. Findings demonstrate that the teacher’s influence in elevating student interest is holistic and multidimensional. This encompasses social competence through empathetic interaction, professional teaching performance in instructional design and evaluation, and personal integrity as an inspirational figure. Furthermore, the mastery of pedagogical and technological elements proves essential in cultivating a conducive, distinctive, and meaningful classroom environment for every learner. 

The completeness of nursing care documentation serves as a primary indicator of hospital service quality and remains a critical component of patient safety, clinical communication, and legal accountability. Despite its importance, empirical evidence from various healthcare facilities indicates that nursing records are frequently suboptimal, incomplete, or inconsistent. This study aims to analyze the complex interrelationships between burnout and coaching on the completeness of nursing care documentation, specifically examining the role of nursing competence as a mediating (intervening) variable at the Dr. Chasbullah Abdulmadjid General Hospital in Bekasi City. Utilizing a quantitative research framework with a cross-sectional design, this study sampled practicing nurses stationed across inpatient and intensive care units. Primary data were gathered through a validated, structured questionnaire designed to measure psychological burnout, the frequency of clinical coaching, perceived professional competence, and the objective completeness of documentation. The data were subjected to rigorous analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the hypothesized pathways within the conceptual model. The results demonstrated that burnout exerts a significant negative influence on both nursing competence and the quality of documentation, suggesting that emotional exhaustion hinders professional performance. Conversely, systematic coaching was found to have a significant positive impact, directly improving both competence levels and documentation adherence. Critically, the analysis confirmed that nursing competence acts as a vital intervening variable; it effectively mediates and strengthens the influence of both burnout reduction and coaching interventions on the overall completeness of nursing care records. This study concludes that proactive burnout management and the institutionalization of structured coaching programs are essential strategic priorities. By addressing these factors, hospital management can enhance individual nurse competence, thereby ensuring high-quality, comprehensive nursing documentation that supports patient safety and institutional integrity.

This research investigates the effect of the amount of MSMEs, the number of buildings, and GRDP on regional tax revenue in selected cities and regencies in South Sulawesi, driven by the inconsistency between the growth of economic potential and the realization of tax revenue, where increases in MSMEs, buildings, and GRDP are not always followed by higher tax receipts. The study aims to analyze the effect of these variables and identify the most significant factors contributing to regional fiscal capacity. A quantitative approach is employed using panel data that combine time series and cross-sectional data from 2015-2024, analyzed through panel data regression with model selection based on Chow, Hausman, and Lagrange Multiplier test. The results show that partially, MSMEs and the number of buildings do not have a significant effect on tax revenue, while GRDP has a positive significant impact; however, simultaneously, all variables significantly influence tax revenue, as indicated by a high Adjusted R-squared value. These findings suggest that economic growth, as proxied by GRDP, plays a more dominant role in increasing tax revenue compared to the mere increase in the number of MSMEs and buildings, implying that optimizing tax revenue requires not only expanding economic potential but also enhancing tax compliance, administrative efficiency, and the quality of economic growth.

Stunting remains a persistent nutritional challenge that threatens human capital development in Indonesia. This study examines the effects of exclusive breastfeeding, female education, sanitation, access to safe drinking water, inadequate food consumption, and poverty on stunting prevalence across 34 provinces in Indonesia during 2017–2024. The study employs a random-effects Panel EGLS estimator with Panel Corrected Standard Errors (PCSE) to address heteroskedasticity and cross-sectional dependence in provincial panel data. The findings reveal that exclusive breastfeeding, female education, and adequate sanitation significantly reduce stunting prevalence, while poverty significantly increases it. Interestingly, inadequate food consumption is negatively associated with stunting prevalence, potentially reflecting the contribution of government nutritional assistance and social protection programs. In contrast, access to safe drinking water does not show a statistically significant effect. Among the explanatory variables, female education is strongly associated with reductions in stunting. These findings highlight the importance of strengthening women’s education, improving sanitation quality, and expanding poverty-alleviation and nutrition-sensitive interventions to accelerate reductions in stunting and support the achievement of Sustainable Development Goal 2 in Indonesia.