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Healthcare organizations are increasingly required to preserve the sustainability of their institutional values by ensuring high-quality services, operational efficiency, and rigorous adherence to risk governance frameworks. RSUD dr. Chasbullah Abdulmadjid Bekasi City continues to face considerable challenges in this regard, particularly due to the limited internalization of core organizational values, disparities in the cultivation of an adaptive culture, and inconsistent employee compliance with established risk management procedures. These issues highlight the necessity for a leadership paradigm grounded in service, empathy, and empowerment.This study investigates the extent to which servant leadership influences the creation and protection of corporate values, while examining the mediating roles of strong adaptive culture and employee compliance doing the implementation of risk management. Employing a quantitative explanatory survey design, the research collected responses from 153 hospital employees, and data were analyzed through Structural Equation Modeling (SEM) to evaluate both direct and mediated causal pathways among variables.The findings reveal that servant leadership significantly strengthens creation and protection of corporate values, not only through direct influence but also by enhancing cultural adaptability and reinforcing compliant behavior in risk-related practices. Leaders who embody service-oriented principles are shown to cultivate work environments that foster mutual trust, organizational learning, and value-based decision-making.This study contributes meaningful empirical evidence to the discourse on leadership, organizational culture, and compliance within public hospital settings. Institutional strategies should prioritize continuous leadership development and comprehensive risk governance training to secure long-term performance excellence and reputational resilience.

The property and real estate sub-sector serves as a strategic pillar for investment in Indonesia, despite BPS (2023) data showing a growth slowdown to 2.18% due to macroeconomic pressures. Financial performance throughout the 2021–2024 period exhibited significant volatility, with profit growth contracting to –5% in 2022 before rebounding to 15% in 2024. These fluctuations reflect the dynamics of economic recovery and the success of corporate operational efficiency in navigating interest rate hikes and inflation. This study aims to determine the effect of Company Size, Capital Structure, Return on Assets (ROA), and Total Asset Turnover (TATO) on Profit Growth. The population used in this study is the Property & Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study uses secondary data with a population of 68 companies. The sampling technique used a purposive sampling technique, resulting in a research sample of 30 Property & Real Estate sub-sector companies. The analysis technique used is multiple linear regression analysis processed using the Statistical Package for the Social Sciences (SPSS) program. The results show that Capital Structure, Return on Assets, Total Asset Turnover, and Company Size influence Profit Growth.

As a manufacturing company engaged in the processing of copper and wire products, PT Tembaga Mulia Semanan, Tbk requires human resources with optimal performance to support the achievement of organizational goals. This study aims to examine the effect of work motivation and work environment on employee performance at PT Tembaga Mulia Semanan, Tbk. This research employed a quantitative approach with data collection conducted through questionnaire distribution. The research population consisted of all employees of the South Continuous Rod (SCR) Division, totaling 65 employees, with a sample of 42 respondents. The collected data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results of the t-test indicate that work motivation partially has a positive and significant effect on employee performance, as shown by a t-value of 4.265 which is greater than the t-table value of 2.022, with a significance level of 0.000 < 0.05. The work environment also partially has a positive and significant effect on employee performance, indicated by a t-value of 6.080 which is greater than the t-table value of 2.022 and a significance value of 0.000 < 0.05. Furthermore, the F-test results show that work motivation and work environment simultaneously have a positive and significant effect on employee performance. The coefficient of determination (R²) of 63.52% indicates that variations in employee performance can be explained by work motivation and work environment, while the remaining percentage is influenced by other factors outside this study.

This study aims to examine the influence of internal control systems and the quality of accounting information systems on the accuracy of production cost calculations at PT. Tunggal Mitra Plantation – PKS Manggala. Accurate production cost calculation is essential for improving operational efficiency, supporting managerial decision-making, and ensuring reliable financial reporting. This research employs a quantitative approach using a survey method. The population consists of employees involved in accounting, finance, and production activities, with 31 respondents selected through the total sampling technique. Data were collected using structured questionnaires and analyzed using multiple linear regression with SPSS software. The findings indicate that the internal control system has a significant positive effect on the accuracy of production cost calculations. Likewise, the quality of the accounting information system significantly enhances the accuracy of cost determination. Simultaneously, both variables demonstrate a significant influence on production cost accuracy, indicating that effective internal controls supported by reliable accounting information systems contribute to more precise and consistent cost calculations. The coefficient of determination (Adjusted R Square) of 0.810 shows that 81% of the variation in production cost accuracy is explained by these two variables, while the remaining 19% is influenced by other factors not examined in this study. These findings highlight the importance of strengthening internal control mechanisms and improving accounting information system integration to enhance operational performance, cost management, and strategic decision-making.

The Village-Owned Enterprise (BUMDesma) plays an important role in empowering the local community's economy. BUMDesma "Bumi Artha Mandiri LKD" in Kemujan Village runs a revolving loan program to meet the capital needs of the community, particularly for micro-business actors. This study aims to describe the structure, procedures, and performance of the accounting system applied to the program, as well as to identify obstacles and efforts for improvement. The research method used is qualitative descriptive with data collection through direct observation, interviews with BUMDesma managers and borrower members, and financial document analysis. The results show that the running accounting system includes modules for member registration, lending, payments, and financial reports with recording procedures in accordance with basic accounting principles. The advantages of this system include high transparency and adequate risk control, but it still faces challenges such as limited technology, management capacity, and availability of accurate data. Planned improvements include the adoption of information technology, continuous training, and enhanced cooperation with the community. The study concludes that the existing accounting system has made a positive contribution, but it needs to be strengthened to support the sustainability of the revolving loan program and the economic empowerment of the village.

This article discusses an experiential training program that integrates three main pillars for students of Parung Panjang Vocational High School (SMK) in Tangerang: optimizing digital platforms as modern marketplaces, developing innovative product packaging to strengthen sales performance, and applying ethical and legal principles in digital business activities. The program is designed to prepare vocational students to become competent, creative, adaptive, and responsible young entrepreneurs in the digital economy. The implementation methods include project-based learning, workshops, seminars, product simulation, mentoring, and intensive practice in using online marketing media. Students are guided to identify market opportunities, design attractive packaging, promote products through digital channels, and understand consumer protection, intellectual property, and honest transaction practices. The expected outcomes include increased digital literacy, improved packaging design skills, stronger entrepreneurial motivation, and better awareness of business ethics and legal compliance. Overall, this program provides practical learning experiences that connect school-based entrepreneurship education with the demands of the contemporary business and industrial environment. It also encourages collaboration among teachers, students, and local business partners for sustainable vocational development in line with future workforce and innovation needs.

Introduction:. Dental caries is one of the most common oral health problems experienced by school-age children. A high prevalence of caries can affect growth and development, nutritional intake, and academic performance. One effective measure to prevent caries is the application of fissure sealants on posterior teeth.Objective:To implement fissure sealants for the prevention of dental caries and to improve students’ knowledge about oral health.Methods:The activities included initial dental examination, oral health education, application of fissure sealants, and evaluation of knowledge through pre-test and post-test among 35 fifth-grade students at UPT SPF SD Negeri Pampang II.Results:The findings showed that 30 students (85.7%) had deep pits and fissures, while 5 students (14.3%) had early caries. After the education session, students with good knowledge increased from 8 students (22.9%) to 27 students (77.1%). All students who met the indications successfully received fissure sealant treatment without complications.Conclusion: The implementation of fissure sealants is effective as a simple preventive measure in preventing dental caries among school-age children and enhances students’ awareness and knowledge of oral health. This program is recommended to be conducted regularly to reduce the risk of caries

This study examines the relationship between Corporate Social Responsibility (CSR) disclosure, environmental performance, and tax avoidance among food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The research aims to determine whether CSR disclosure acts as a bridge linking environmental responsibility and fiscal behavior, and whether environmental performance moderates this relationship. Using a quantitative approach, data were collected from annual and sustainability reports, yielding 76 firm-year observations analyzed through multiple linear regression with moderating effects. The findings reveal that CSR disclosure has a significant negative effect on tax avoidance, while environmental performance also negatively affects tax avoidance and strengthens the impact of CSR disclosure. These results support the ethical alignment channel, suggesting that companies with strong environmental and social commitments tend to demonstrate higher fiscal responsibility. The implications of this study highlight the importance of integrating CSR and environmental strategies into corporate governance to promote transparency, ethical taxation, and sustainable business practices in Indonesia’s manufacturing sector.

This study aims to analyze the financial performance of PT Aviasi Pariwisata Indonesia (Persero), commercially known as Injourney the state-owned enterprise (BUMN) holding company for the aviation and tourism sectors during the 2021-2024 period. Performance is measured using liquidity ratios (Current Ratio, Cash Ratio), solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio), activity ratios (Total Asset Turnover), and profitability ratios (Net Profit Margin, Return on Equity) compared against industry standards. This research employs a descriptive quantitative approach. The data utilized is secondary data sourced from the published financial statements of PT Aviasi Pariwisata Indonesia (Persero). The results indicate varied liquidity performance, with an average Current Ratio of 97.82% (below the 200% benchmark, categorized as poor) and a Cash Ratio of 63.03% (above 50%, categorized as good). Solvency performance is underperformed, with an average DAR of  and DER of, reflecting a high reliance on debt. Activity performance is identified as inefficient with an average TATO of 0.199 times (<2 times), while profitability remains negative on average with an NPM of and ROE of. Despite a significant upward trend in performance improvement, the company's overall financial health is considered suboptimal compared to industry standards. This condition is primarily driven by high debt burdens and low asset efficiency within the company.

This study aims to determine the influence of Diklat on employee performance at the Department of Education and Culture of Gorontalo Province. The sample in this study consisted of 58 respondents. The data used in this research were primary. Data collection was conducted through the distribution of questionnaires. The data analysis technique employed was simple linear regression. The results of this study indicate that Diklat have a positive and significant influence on employee performance at the Department of Education and Culture of Gorontalo Province, with a coefficient of determination of 66.90%, while the remaining 33.10% is influenced by other variables not examined in this study, such as organizational culture, work environment, leadership, career management, work commitment, work supervision, and information technology within the organization. The positive test results imply that the improvement in employee performance at the Department of Education and Culture of Gorontalo Province occurs due to intensive Diklat that align with the needs of human resource development in public sector organizations.

Maternal mortality remains a major global health concern and an important indicator of health system performance. The World Health Organization reported in 2023 that approximately 290,000 maternal deaths occurred worldwide, highlighting persistent challenges in maternal health services. In the ASEAN region, the maternal mortality rate in 2023 was recorded at 16.85 per 1,000 live births. In Indonesia, the Maternal Mortality Rate in 2023 reached 189 per 100,000 live births according to the Ministry of Health of the Republic of Indonesia. Significant progress has been observed in Central Java Province, where the rate decreased from the United Nations Sustainable Development Goals target of 226 per 100,000 live births to 88.11 per 100,000 live births in 2023. At the district level, Brebes Regency recorded 54 cases per 100,000 live births in 2023 and reported 54 maternal deaths in 2024. Meanwhile, the Kaliwadas Community Health Center reported no maternal deaths during 2023 and 2024, indicating relatively effective maternal health services at the local level.

This study aims to analyze the effect of information technology (IT)-based learning media on improving students' academic performance. With the advancement of digital technology, the use of IT-based media such as interactive presentations, educational videos, Learning Management Systems (LMS), and online quiz applications has become part of modern teaching strategies. This study uses a quantitative approach with a quasi-experimental method. The subjects of the study were secondary school students divided into experimental and control groups. The instruments used include learning achievement tests to measure academic performance and observation sheets to assess the implementation of IT media usage. Data were analyzed using t-tests and simple regression analysis. The results show a significant difference in academic performance between students who used IT-based learning media and those who used conventional methods. The experimental group showed a higher average score compared to the control group. These findings indicate that the use of IT-based learning media, when planned and implemented systematically, can improve students' motivation, engagement, and understanding of learning materials. Therefore, the integration of information technology into the learning process is recommended as an innovative strategy to enhance the quality of education.

This article aims to analyze Sie Hian Ling's Hikajat Njonja Kam Giok Nio (1925) through Judith Butler's theory of gender performivity in order to uncover the mechanism of gender regulation in the colonial context of the Dutch East Indies. The narrative tells the social destruction of Njonja Kam Giok Nio, the wife of a Chinese Luitenant in Tjibingin, who loses her status, family, and dignity due to her involvement with Stamboel comedy actor Siek Ting San. The analysis shows that text functions as a discursive regulatory apparatus that constructs gender as a performance that must be repeated through signs of modesty, chastity, and marital status, rather than innate identity. With the concepts of iteration, desire-performattity, radical transgression, abjection, and normative re-iteration, this article reveals how colonial moralistic narratives maintain heteronormativity through the threat of systematic social destruction. Njonja Kam Jade Nio, who originally succeeded in the performance of honorable femininity, experienced gender un-doing when entering public spaces without supervision, became an active desire agent, and was in contact with lower-class subjects. The consequence is total abjection in the form of physical expulsion, renaming, economic exclusion, and intervention by the colonial apparatus. The results of the study confirm that gender analysis cannot be separated from colonialism and class as a system of power that produces each other in the historical context of the Dutch East Indies in the 1920s.

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

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

Public accountability is a key principle in the implementation of good governance, particularly in fulfilling the responsibilities of local governments. One instrument of this accountability is the Regional Government Administration Report (Laporan Penyelenggaraan Pemerintahan Daerah / LPPD), which is prepared annually by regional heads and submitted to the central government. This study aims to analyze public accountability in the preparation of the LPPD in Ponorogo Regency. The research employs a descriptive qualitative approach using interviews, observations, and documentation for data collection. Informants include the LPPD preparation team at the Regional Secretariat of Ponorogo Regency and Regional Apparatus Organizations (OPD) involved in providing data. The analysis uses accountability indicators including responsiveness, debate forums, coordination, autonomy, clarity of performance evaluation standards, negotiation, accountability campaigns, evaluation and feedback, and participation and responsiveness to environmental changes. The results indicate that the preparation of the LPPD in Ponorogo Regency has followed administrative procedures and is supported by the involvement of regional agencies and a digital-based reporting system. However, its implementation remains less than optimal, particularly in terms of responsiveness of regional agencies, cross-sector coordination, public accountability campaigns, and mechanisms for public participation.

This research aims to evaluate the effectiveness of Online Travel Agent (OTA) distribution channels in influencing room sales volume and net profit for hotels in Java. Although OTAs have become a primary distribution choice that successfully boosts sales figures, there is still a lack of research highlighting the impact on net profitability due to high commission costs.Using a quantitative associative method through panel data regression analysis, this study examines the causal relationship between the proportion of sales made via OTAs and two performance indicators over a two-year period (2021–2023). The primary findings reveal a dual effect:OTA Distribution Channels have a positive and significant influence on Room Sales Volume (supporting Hypothesis H1).Conversely, OTAs have a significant negative impact on Hotel Profit Margins (supporting Hypothesis H2), indicating a substantial financial trade-off.The contribution of this research is to provide balanced empirical evidence regarding volume gains versus margin losses resulting from OTA usage. The managerial implications suggested by these findings are that hotels need to implement distribution strategies focused on Net Revenue Management and channel mix optimization to achieve a balance between volume requirements and profitability.

Healthcare service quality is an important indicator of hospital performance and is influenced by the availability of medical equipment, healthcare worker competency, and effective hospital quality management. This study aimed to analyze the effects of medical equipment availability and healthcare worker competency on healthcare service quality, with hospital quality management as a mediating variable, among inpatients at a Type C hospital in Bulungan Regency, North Kalimantan. This research employed a quantitative explanatory approach with a causal associative design. Data were collected from hospitalized patients using structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicated that medical equipment availability, healthcare worker competency, and hospital quality management had significant positive effects on healthcare service quality. In addition, medical equipment availability and healthcare worker competency significantly influenced hospital quality management, which also served as a significant mediating variable in improving healthcare service quality. These findings suggest that enhancing healthcare service quality requires an integrated strategy involving adequate medical equipment, competent healthcare professionals, and a well-implemented hospital quality management system. Strengthening these aspects is expected to improve service performance and patient satisfaction, particularly in Type C hospitals.

This research aims to analyse the role of archives as agents of change in the digital transformation of archives and as catalysts for bureaucratic reform in the era of digital government at the Sorong City Regional Secretariat. The research used a mixed-methods approach, combining a quantitative survey of 30 respondents with in-depth interviews with five key informants, and analysed the data using correlation statistics and thematic analysis. The study's results show that the digital transformation of archives is closely linked to bureaucratic reform and digital governance, and qualitative findings confirm that digitisation improves administrative efficiency, data integration, and organisational accountability. The research highlights the importance of strengthening technological infrastructure, integrating information systems, and improving the competence of the apparatus as prerequisites for the success of the digital transformation of archives. This study has limitations in its scope, involving only one local government agency and a relatively small number of respondents. Therefore, further research is recommended to broaden the scope, incorporate public service quality variables, and use a longitudinal design to examine the long-term impact of archive digitisation on the performance of bureaucratic reform and digital governance more comprehensively. These findings also provide practical contributions for local governments in designing integrated, sustainable electronic archive management policies that support effective, transparent, and responsive public services to meet the needs of modern society in the future, as well as strengthening data-driven governance.  

Purpose – This study aims to systematically map and analyze research trends on compensation and job satisfaction from 2018 to 2026. Design/methodology/approach – This study adopts a bibliometric analysis combined with a systematic literature review (SLR) using data retrieved from the Scopus database. A total of 2,154 articles were initially identified, and 74 relevant articles were selected through the PRISMA 2020 framework. Data analysis was conducted using VOSviewer and Biblioshiny to examine publication trends, leading authors, institutional contributions, and keyword co-occurrence patterns. Findings – The findings reveal that research on compensation and job satisfaction has shown a generally increasing trend, despite some annual fluctuations. Core research themes are centered on job satisfaction, compensation, human resource management, and employee performance. Furthermore, emerging topics such as employee engagement, quality of work life, and emotional intelligence indicate a shift toward more contextual, employee-centered, and dynamic perspectives. However, the majority of existing studies still emphasize direct relationships between variables, with limited integration of contextual factors and evolving workplace dynamics. Practical implications – The results highlight the importance for organizations to implement a comprehensive total reward system that integrates both financial and non-financial compensation to enhance employee satisfaction and organizational outcomes. Originality/value – This study offers a comprehensive and up-to-date mapping of the literature, while also.