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Ayi Ishak Sholih Muchtar; Ah. Fathonih; Aden Rosadi; Januri Januri

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This research addresses the high divorce rate in three districts and cities, highlighting the lack of household harmony and integrity. The study focuses on the role and function of the Marriage Guidance and Preservation Advisory Board (BP4) in consultation and mediation. The objectives of the research are: 1) To identify the role of BP4 in fostering household harmony, 2) To examine the implications of Family Law in BP4’s role, and 3) To analyze BP4’s contribution to household harmony in East Priangan. The research employs a sociological juridical approach, examining the law based on norms and regulations while assessing its empirical application in community life. The research adopts qualitative methods. The findings show that: 1) BP4's role in maintaining household harmony is functioning normatively and functionally through non-litigation counseling and mediation, but its implementation remains uneven and reactive, preventing optimal development of the preventive function. 2) BP4’s legal implications are strong as a pre-litigation mechanism, but its limited authority and minimal integration with the judicial system hinder its effectiveness. 3) Barriers to BP4’s assistance include low participation, limited legal authority, a litigative culture, and weak institutional capacity. The research suggests a new model for Restorative-Preventive Family Governance to strengthen BP4’s role in conflict prevention

Alifia Pasa Afryliyani; Joko Joko

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2026 Asosiasi Riset Ilmu Teknik Indonesia

Education plays a crucial and essential role in improving the quality of human resource globally, thus a research was conducted with the aim of producing a product, namely a learning module. This module is one of the learning resources that can be used by students independently. Therefore, the module was developed to function as a learniing guide for students. The lerning model used in this research is Creative Problem Solving. In this learning model, the teacher presents problems so that students can find answers innovatively and sharpen  their critical thinking skills. The suitability of this learning module will be evaluated based on three aspect, namely validity, practicality, and effectiveness. Based on the research sample data, this consists of students from class XI Electrical Power Installation Techniques (TITL) 1 at SMKN 1 Driyorejo. This method uses the Research & Development (R&D) approach. The analysis of differences in learning outcomes was carried out using the One Group Pretest-Posttest Method, the treatment in the form of a learning module based on the Creative Problem Solving model was given to student. The research result show that (1) the modules suitability is stated as very valid wth a score of 89,60, (2) aspect, it is stataed as very practical with a total average reaching 90,60, (3) effectiveness is proven from the improvement in learning outcomes in terms of knowledge and domains with an average pretest score of 51,3, while the average posttest score is 85 with a significance of 0.000.

Anggresta Putri Pratama

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The study analyzes the implementation of the 5S method (Seiri, Seiton, Seiso, Seiketsu, Shitsuke) in improving shoe production quality at the Assembly section of PT X through observation, interviews, and documentation. Involving supervisors, production leaders, and operators, the study aimed to assess the impact of 5S on production processes. The results showed that the implementation of 5S successfully created a more organized, cleaner, and standardized work environment. These improvements led to a reduction in potential work errors, increased process efficiency, and the establishment of an employee disciplinary culture. Employees became more aware of maintaining cleanliness and orderliness, which contributed to a smoother workflow and better quality control. The findings align with theories of quality management, organizational behavior, and operations management, demonstrating the benefits of 5S in enhancing operational effectiveness. This study confirms that integrating the 5S method into industrial practices, particularly during internships, is an effective strategy to encourage continuous improvement and enhance production quality in the industry.

Dhyni Triyas Pitaloka; Lilik Dea Tantri; Unik Latifah; Arlita Umul Maffiroh; Muhammad Aditya Yulianto

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine how standard costing can be used as a tool for planning and controlling production costs in salted egg cracker micro, small, and medium enterprises (MSMEs). MSMEs need to manage their production costs effectively to increase their profitability in an era of increasingly fierce business competition. A case study was used to collect data through interviews, observations, and financial document analysis. The study shows that the implementation of standard costing has helped more accurate production cost budget planning. This makes it easier for management to compare standard costs with actual costs, which allows for effective and efficient cost control. Furthermore, the findings indicate that standard costing can serve as a benchmark and evaluation tool to improve operational effectiveness. Furthermore, this study suggests that MSMEs should incorporate a standard costing system into their financial reporting process and educate management and employees about the importance of cost control. Therefore, implementing standard costing can be a long-term strategy to keep the company operational and competitive in an increasingly competitive market.

Sida Larasati; Diana Apristya Nugraheni; Retno Widari

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

The growth of the culinary industry requires small-scale food businesses to implement effective and efficient operational management. This study analyzes the optimization of operational management at Teen Canteen by examining the use of digital systems, staff performance, the implementation of Standard Operating Procedures (SOP), and operational constraints. A descriptive qualitative approach was employed, with data collected through semi-structured interviews and direct observation. The informant was purposively selected, namely the Head Bar, who is directly involved in daily operational activities. Data analysis was conducted using the Miles and Huberman model. The findings indicate that Teen Canteen’s operational management has not been optimally implemented due to the discontinuation of digital cashier systems, reliance on manual transaction and inventory records, and inconsistent SOP implementation. Although staff performance is generally adequate, issues related to discipline and service responsiveness remain. This study recommends reintroducing digital cashier systems and establishing written SOPs to improve operational effectiveness.

Suci Indah Rachmayani; Eka Kumala Retno; Warantia Citta Citti Putri

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Type 2 Diabetes Mellitus is a chronic disease with an increasing prevalence and requires long-term therapy, resulting in a significant economic burden on healthcare systems. This study aimed to analyze the cost-effectiveness of antidiabetic drug use among Type 2 Diabetes Mellitus patients in the inpatient unit of Dr. R. Hardjanto Hospital, Balikpapan. This research employed an observational analytic design with a cross-sectional approach and retrospective data collection from medical records and administrative data for the period January–December 2023. A total of 54 patients who met the inclusion criteria were included as study samples. Therapeutic effectiveness was assessed based on the achievement of random blood glucose levels ≤200 mg/dL, while the analysis focused on direct medical costs. Cost-effectiveness was evaluated using the Average Cost-Effectiveness Ratio (ACER) and Incremental Cost-Effectiveness Ratio (ICER). The results showed that Metformin–Apidra therapy achieved higher clinical effectiveness (92%) with an average cost of IDR 3,636,721 and an ACER value of IDR 39,529. Meanwhile, Glimepiride–Sansulin therapy demonstrated 81% effectiveness with a lower average cost of IDR 2,519,259 and an ACER value of IDR 31,101. The ICER value of IDR 10,158 indicates the additional cost required to achieve a 1% increase in effectiveness. In conclusion, Metformin–Apidra therapy is more clinically effective, whereas Glimepiride–Sansulin therapy is more cost-effective economically.

R. Herlan Guntoro; Pargaulan Dwikora Simanjuntak

International Journal of Industrial Innovation and Mechanical Engineering 2026 Asosiasi Riset Ilmu Teknik Indonesia

This research investigates intelligent cooling system design for main ship engines operating in tropical waters, integrating advanced machinery engineering with human factors to address thermal management challenges affecting engine performance, reliability, and crew operational effectiveness. Tropical maritime environments impose severe cooling demands through elevated seawater temperatures (28-32°C), high ambient conditions (28-35°C), and accelerated biofouling, reducing conventional cooling system effectiveness by 15-25% while increasing maintenance burdens and operational risks. Through qualitative analysis involving marine engineers, chief engineers with tropical operational experience, cooling system manufacturers, naval architects, automation specialists, and maritime training institutions, this study examines how intelligent cooling systems incorporating variable-speed pumps, adaptive control algorithms, predictive maintenance, and crew-centered interfaces can optimize thermal management while supporting effective human-machine collaboration. Results demonstrate that intelligent systems can reduce cooling energy consumption by 20-35%, improve temperature stability by 50-65%, extend maintenance intervals by 40-80%, and enhance crew situational awareness through intuitive monitoring interfaces, while requiring comprehensive training programs developing technical understanding and operational competencies. Key implementation challenges include control system complexity, sensor reliability in harsh marine environments, integration with existing engine management platforms, crew competency development requirements, and lifecycle cost justification. Findings reveal that successful intelligent cooling system implementation requires holistic sociotechnical approach addressing machinery engineering optimization, automation technology deployment, and human capability development through coordinated design and training strategies. This research contributes to marine engineering literature by providing integrated frameworks for intelligent system design incorporating machinery performance, automation capabilities, and human factors supporting operational excellence in tropical maritime operations.

Ahmad Qolbi Salim; Made Dudy Satyawan

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

This study aims to analyze the implementation of human resource management (HRM) audits in motivating employee performance at CV Cipta Alignment Constructions (CV.CLC). HRM audits serve as an evaluative and strategic tool in assessing the effectiveness of personnel functions such as recruitment, training, career development, and reward systems. The study used a qualitative approach with a case study method through interviews, observation, and documentation. The results show that HRM audits have a positive effect on employee motivation and performance by increasing work morale, placing employees according to competencies, and reducing turnover. Based on Resource-Based Theory (Barney, 1991), HRM audits are valuable and difficult-to-imitate strategic resources, thus supporting a company's competitive advantage. These findings emphasize the importance of implementing HRM audits continuously as part of a management strategy to improve organizational effectiveness. The implications of this study provide recommendations for companies to integrate HRM audits into strategic planning to achieve optimal and sustainable performance. In addition, this study also opens opportunities for further studies to strengthen the implementation of HRM audits in different sectors and company scales.

Iman Mujiarto; Wahyu Isti Nugroho; Kaget Wijaya Omar Tadashi; Diana Langgeng Mustikawati

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2026 Asosiasi Riset Ilmu Teknik Indonesia

PT UVW uses jigs in the vacuum metalizing process that require washing, which is currently done manually, resulting in inefficiency and risks to operators, thus, jig washer machine was created in order to reduce the risk for operators and increasing efficiency, which based on horizontal mixer. This study analyses the effect of agitator design on fluid flow patterns in a jig washing machine to obtain an optimal design. Two agitator design alternatives were developed and tested using Computational Fluid Dynamics (CFD) simulations at rotational speeds of 70, 75, and 100 rpm, followed by prototype fabrication and performance testing. Simulation results show that the second design produces a higher fluid velocity (20.4 m/s) and a more turbulent and uniform flow pattern compared to the first design (1.7 m/s). Field tests confirmed that the second design achieves higher washing effectiveness (97.14%) with reduced water consumption and shorter washing time. The optimally designed agitator washing machine increases productivity by six times compared to manual washing and reduces operator exposure to hazardous chemicals. This study recommends the second agitator design for improving washing efficiency and effectiveness.

Susilowati Susilowati; Muhammad Fachruddin Arrozi Anastina Tahjoo

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Organizational commitment is essential for maintaining hospital performance, service quality, and healthcare continuity. Preliminary data from Brebes Regional General Hospital shows that 35% of medical doctors face issues with low organizational commitment, which may negatively impact the institution's effectiveness. This study examines how meritocracy strengthens the effects of transformational leadership and work motivation on medical personnel's organizational commitment. A quantitative approach with causal research design was used to analyze the relationships among these variables. The sample included 72 doctors, selected through purposive sampling. Data were collected via structured questionnaires and analyzed using Moderated Regression Analysis (MRA) to assess both direct and moderating effects. The findings show that transformational leadership, work motivation, and meritocracy together significantly influence organizational commitment. Transformational leadership and work motivation each have a positive impact on organizational commitment. Additionally, meritocracy serves as a moderating factor, enhancing the connection between leadership and commitment, as well as work motivation and commitment. These results suggest that meritocratic systems based on competence, performance, and achievement improve leadership effectiveness and motivation, fostering greater commitment among medical staff. The study suggests that hospital management should implement meritocratic principles consistently in leadership and human resource practices, alongside developing transformational leadership and motivation strategies, to maintain high levels of organizational commitment among medical personnel.

M. Haidar Hafizh Daniar; Muhammad Fathoni Ridzakiy; Naomira Gadieza Putri; Iyep Saefulrahman

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The phenomenon of authority trap occurs when local governments are burdened with achieving SDG 7 (“Affordable and Clean Energy”) targets without being granted adequate authority and resources. This study examines the context of West Java Province and Bandung City, which face complex clean energy governance due to fragmented authority across levels of government. At the national level, Government Regulation No. 40/2025 reinforces emission reduction and the transition toward Net-Zero Emissions by 2060. West Java has established RUED No. 2/2019, which sets a minimum renewable energy share of 17% by 2025. However, the technical responsibilities for implementation (such as electrification and energy conservation) lie at the regency/municipal level. The analysis highlights fiscal disparities, PLN’s dominance, and national regulations that override local authority. Local innovations such as rooftop solar PV, solar-powered street lighting, the Green Building Mayor Regulation, and PPP schemes are evaluated for their effectiveness. This qualitative study combines policy document analysis and literature review. The findings show that the absence of strong local regulation (regulatory void) and the central dominance of PLN reinforce the authority trap, hindering synergy among stakeholders. The recommendations emphasize strengthening institutional collaboration, aligning local and national regulatory frameworks, and promoting innovative financing mechanisms to enable Bandung City to break free from the authority trap in achieving SDG 7 targets.

Rianti Simanjuntak; Michael Lega; Fajar Alan Syahrier

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The Community Forestry Program (HKm) aims to empower communities around forest areas through sustainable forest management while improving local welfare. However, in Londerang Village, Kumpeh District, the program faces challenges, particularly regarding the limited attention from village government in managing the Bumi Indah Sejahtera Farmer Group Association (KTH). This study examines the role of village government in HKm governance using qualitative methods with a case study approach. Data were collected through in-depth interviews with village officials, KTH members, community representatives, and UPTD KPHP XIII Muaro Jambi, complemented by observation and document analysis. The findings reveal that village government plays four key roles based on Ryaas Rasyid's theory: as regulator through policy formulation and supervision, as dynamizer by encouraging community participation and resolving conflicts, as facilitator by providing access to permits and infrastructure, and as catalyst by initiating program development and innovation. However, coordination between village government and KTH remains suboptimal, limiting program effectiveness. This research contributes to understanding local governance in natural resource management and provides practical recommendations for strengthening village government capacity in implementing community-based forestry programs.

Abdul Malik Mahir Mustafa; Insan Tajali Nur; Rahmawati Al Hidayah

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The untimely formation of government regulations on the delegation of laws is still a serious problem in the practice of forming laws and regulations in Indonesia. It was recorded that from 2021 to 2023 there were 16 government regulations that were formed late, which shows that there are problems in the follow-up mechanism for legislation delegations. The author analyzes whether the government has a legal obligation in the timeliness of the formation of government regulations as implementing rules. In addition, this study also examines the juridical and practical implications of the law if a delegated government regulation is formed late. The data used are quantitative and supported by doctrinal research methods through the analysis of laws and regulations, expert opinions, and related legal literature. The results of the study show that the government has a legal obligation to form government regulations in a timely manner. The delay in the formation of government regulations has an impact on disrupting the effectiveness of the implementation of the law and causes some provisions to not be implemented optimally because the implementing instruments are not yet available according to the specified deadline. In addition, these delays have the potential to cause legal uncertainty for the public, law enforcement officials, and policy implementing agencies. The vacuum of implementing rules can also trigger differences in interpretation, hinder policy implementation, and increase the risk of legal disputes. Therefore, this study emphasizes the importance of stricter monitoring and evaluation mechanisms against the deadline for the formation of government regulations to ensure legal certainty and regulatory effectiveness.

Santi Susanti

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

Human Resource Management (HRM) plays a crucial role in ensuring that a company is able to grow, compete, and sustain its operations in an increasingly dynamic business environment. Effective HRM practices help organizations optimize employee performance, improve productivity, and maintain workforce stability. One of the key aspects of HRM that significantly influences employee performance is workload and job satisfaction. An imbalance in workload or low levels of job satisfaction may lead to decreased motivation, stress, and reduced work performance. This research aims to explore and evaluate the levels of workload and job satisfaction among employees at PT Indomarco Tangerang 1. Understanding these factors is essential to identify potential problems that may affect employee performance and organizational effectiveness. The study employs a quantitative research approach, which involves collecting numerical data that can be statistically analyzed to provide objective and measurable results. Data were gathered through structured questionnaires distributed to employees. A total of 30 employees from various divisions at PT Indomarco Tangerang 1 participated in this study. Statistical analysis was used to assess the relationship between workload and job satisfaction, as well as their overall condition within the company. The findings of this research are expected to provide useful insights for management in developing appropriate strategies to manage workload effectively and enhance job satisfaction. Ultimately, improving these aspects is expected to contribute to higher employee performance and support the long-term success of the company.

Ardiyanto Wardhana

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

The implementation of public communication ethics codes in governmental policies encounters complex challenges in achieving optimal transparency, accountability, and responsiveness standards. This qualitative research employs library research methodology to analyze the effectiveness of public communication ethics code implementation mechanisms through normative examination of official government communication practices. Systematic content analysis of regulations, policies, and communication practice documentation reveals significant disparities between normative idealities and operational realities in field implementation. Findings indicate structural, cultural, and technological factors serve as primary determinants of implementation success. The digital era and post-truth phenomena present additional complexities in managing ethical public communication. Technological adaptation inadequacies, institutional coordination fragmentation, and organizational commitment variations influence the consistency of communication ethics standard application. A comprehensive evaluation model integrating input-process-output-outcome dimensions is essential for measuring implementation effectiveness. Recommendations encompass institutional capacity strengthening, adaptive regulatory framework reformulation, and development of communicative accountability systems responsive to contemporary dynamics. This research contributes to developing theoretical frameworks for public communication ethics code implementation within Indonesian governmental governance contexts.

Markus Kamuri; Stefanus D.I. Mau; Maria Wilda Malo

Repeater : Publikasi Teknik Informatika dan Jaringan 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The rapid advancement of Information and Communication Technology (ICT) has accelerated the digital transformation of public services, including land administration. However, public complaint services at the Land Office of Southwest Sumba Regency still encounter challenges such as unstructured complaint procedures, manual data processing, risk of data loss, and limited public access to clear information. These issues highlight the need for an innovative and accessible complaint information system. This study aims to design and implement a chatbot-based public complaint service information system to enhance accessibility, transparency, and service effectiveness. A qualitative research method with a system development approach was applied. Data were obtained through interviews, observations, and documentation. The system was developed using a rule-based approach with a Finite State Machine (FSM) algorithm and implemented through the Typebot.io platform. The findings indicate that the chatbot provides structured, consistent, and user-friendly information, reduces manual workload, and improves public readiness before submitting complaints directly, while supporting future integration and system enhancement.

Aziz Herdiansyah; Fatkur Rohman Kafrawi; Himawan Wismanadi; Dita Yuliastrid

Mutiara Pendidikan dan Olahraga 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Basketball requires mastery of basic technical skills and supportive physical conditions, including agility, which plays a crucial role in dribbling control and game effectiveness. In the extracurricular activities of Stepa Basketball Madiun, agility training has not been applied systematically, necessitating effective training methods to enhance athletes’ abilities. This study aimed to examine the effects of zig-zag run and shuttle run exercises on athletes’ agility and to compare the effectiveness of both exercises. A numerical methodology utilizing a pre-experimental One-Group Pretest–Posttest framework was implemented. The participants comprised 12 athletes between 13 and 15 years of age, who were allocated into two intervention groups. Data were collected using the Edgren Side Step Test before and after six weeks of training, conducted three times per week, and analyzed using t-tests. The results indicated that both exercises significantly improved athletes’ agility, with shuttle run showing a slightly greater improvement than zig-zag run. These findings reinforce the concept that agility can be enhanced through structured training emphasizing directional changes and speed, and provide practical implications for coaches to integrate shuttle run and zig-zag run exercises in training programs to optimize athletes’ performance.

Zaky Yusuf Ajindra; Chantika Dian Anugrah; Muhammad Zaid Itqon; Akhmad Thauzi; Adrian Mustafa +5 more

Jurnal Pengabdian Kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This community service activity aims to enhance participants' digital competency through responsive web design training conducted using integrated webinar and workshop methods. The background of this activity is based on the increasing need for adaptive web development skills across various devices to support digital personal branding. This activity involves university students and the general public and is conducted online utilizing modern communication platforms. The implementation method consists of preparation, implementation, and evaluation stages. In the implementation stage, participants attend webinar sessions to strengthen conceptual understanding of responsive web design principles, followed by workshop sessions that emphasize hands-on practice in website creation using HTML, CSS, and JavaScript. Evaluation is conducted through pre-tests and post-tests to measure program effectiveness. The results show a significant increase in participants' digital competency with an average score increase of 55.8%. These findings indicate that the integration of webinar and workshop methods is effective in improving participants' conceptual understanding and technical skills. This activity is expected to serve as a model for community service based on applicable and sustainable digital competency development.

Abd Karim Amarullah; Mukhtar Latif; Rusmini Rusmini

Jurnal Insan Pendidikan dan Sosial Humaniora 2026 International Forum of Researchers and Lecturers

This study examines the effectiveness of problem-solving skills in enhancing decision-making processes among teachers at State Junior High Schools in Jambi Province. The research was motivated by the increasing demands placed on educators to make timely, accurate, and contextually appropriate decisions in academic, administrative, and student-related matters. A quantitative approach was employed using a survey method, involving teachers from several public junior high schools across the province. Data were collected through validated questionnaires measuring levels of problem-solving competence and decision-making quality. The results indicate a significant positive relationship between problem-solving skills and decision-making effectiveness. Teachers with higher levels of analytical thinking, alternative evaluation, and solution implementation were found to make decisions more systematically, responsively, and with greater accuracy. Moreover, the findings reveal that problem-solving skills contribute not only to improving daily pedagogical decisions but also to enhancing school governance and conflict resolution. This research highlights the importance of continuous professional development programs aimed at strengthening teachers’ cognitive and strategic abilities. The study concludes that integrating structured problem-solving training into teacher development initiatives can substantially improve decision-making quality in junior high schools, ultimately supporting better educational outcomes in Jambi Province.

Rawad Kareem Salloomi

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Stock price crash risk has become a critical concern in investment decision making and risk management, drawing the attention of investors and regulators amid a dynamic global business environment and repeated financial crises. However, empirical evidence on this issue remains limited in developing countries, particularly in the Iraqi context. Therefore, this study examines the relationship between board characteristics—board gender diversity, board size, and board independence—and stock price crash risk, as well as the mediating role of audit committee effectiveness. The study uses secondary data from ten banks listed on the Iraq Stock Exchange (ISX) during the 2017–2023 period. The findings show that board gender diversity and board size significantly reduce stock price crash risk. Higher female representation on boards is associated with more conservative decision making and stronger monitoring, which improves financial reporting transparency. An appropriately sized board also enhances oversight and lowers the likelihood of extreme negative stock price movements. In addition, the results indicate that the frequency of audit committee meetings mediates the relationship between board independence and stock price crash risk, suggesting that board independence is more effective when supported by an active audit committee. This study recommends that investors and financial analysts consider board characteristics and audit committee effectiveness when assessing firm value and risk. Furthermore, regulators and policymakers are encouraged to promote gender diversity on corporate boards to strengthen governance quality and reduce the probability of stock price crashes.