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Karningsih Karningsih; Mardeyanti Mardeyanti; Dewi Nirmala Sari; Ni Gusti Made Ayu Agung Budhi

International Journal of Health and Medicine 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aimed to examine the relationship between maternal anxiety levels and the timing of Early Initiation of Breastfeeding (EIBF) among primiparous mothers. EIBF, also known as Inisiasi Menyusu Dini (IMD), is a vital procedure that supports the establishment of effective breastfeeding and is recommended globally. Nevertheless, various maternal factors, particularly psychological conditions, may influence the implementation of EIBF. The main objective of this research was to determine whether increased anxiety during the peripartum period is associated with delays in initiating breastfeeding. A correlational analytic design with a cross-sectional approach was utilized in this investigation. The study population consisted of 77 eligible participants, while the final sample included 69 primiparous mothers who met the inclusion and exclusion criteria. Participants were chosen through purposive sampling. The independent variable was the maternal anxiety level, and the dependent variable was the timing of EIBF implementation. Data were gathered using a structured self-administered questionnaire designed to measure both variables. Statistical analysis was conducted using the Mann-Whitney U test. The findings demonstrated a p-value of 0.0389, which was below the significance threshold of 0.05 (p < 0.05), indicating the rejection of the null hypothesis. Therefore, the results revealed a significant relationship between anxiety levels and the timing of EIBF among primiparous mothers. Elevated anxiety was identified as a factor contributing to delayed initiation of breastfeeding. These findings highlight the importance of regular psychological screening and effective anxiety management for first-time mothers during childbirth to facilitate optimal postnatal care, particularly the timely initiation of EIBF.

Azkiyah, Naila; Sitti Hawa; Herlini Puspika Sari

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to examine Ibn Khaldun’s concept of character education and its relevance in shaping the personality of Generation Z in the digital era. The background of this research stems from the growing moral and social challenges faced by young people due to rapid technological advancement and the influence of globalization. This research employs a qualitative method using a library research approach by analyzing Ibn Khaldun’s works and related literature on Islamic character education. The findings reveal that Ibn Khaldun’s perspective on character education emphasizes the balance between ‘ilm (knowledge), adab (morality and ethics), and ‘ashabiyyah (social solidarity) as the foundation for forming a civilized individual. These values are highly relevant to be applied in modern education through teacher role modeling, habituation of positive behavior, and the integration of moral values into the curriculum. The implication of this study highlights that internalizing Ibn Khaldun’s principles of character education can serve as an effective strategy to develop a knowledgeable, ethical, and resilient generation capable of facing contemporary challenges.

Catur Febri Firmansyah; Ferix Alsyahdat; Faisal Ardyansyah

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of the digital economy has driven major changes in consumer behavior, from traditional transactions to online interactions. These changes present both challenges and opportunities for businesses, particularly in the e-commerce sector, where consumer trust, data privacy, and digital technology adoption are important factors in decision-making. This study aims to map global trends in online consumer behavior research in the context of the digital economy using bibliometric analysis. Data was collected from the Scopus database using the keyword “online consumer behavior” for the period 2020-2025. The dataset was exported in CSV format and analyzed using VOSviewer and R Studio (Biblioshiny). The analysis included annual publication trends, identification of authors, journals, countries, as well as keyword mapping and citation networks. The results show a significant increase in publications after 2020, with China, the United States, and India as the main contributors. Keyword mapping reveals four research clusters: consumer trust and data privacy, e-commerce and digital platform adoption, consumer experience and personalization, and social commerce and social media influence. These findings confirm a growing research focus on issues of digital trust and opportunities for utilizing new technologies such as artificial intelligence and social media. This study provides a comprehensive overview of global trends in online consumer behavior and an important contribution to academics, practitioners, and policymakers.

Amalia Hafsha Zulfana Phartu; Retno Indah Hernawati

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Jakarta Composite Index (JCI), also known as the Indonesia Composite Index is a key indicator that reflects the performance of the Indonesian capital market and serves as a reference for assessing economic conditions and making investment decisions. This study aims to examine the influence of macroeconomic factors such as inflation, the rupiah exchange rate, and interest rates along with an external factor, the Dow Jones Index, on the JCI during the period 2020–2024. This research contributes by incorporating the DJIA as a proxy for global market effects on the JCI and by using the most recent and comprehensive dataset covering the pandemic and subsequent economic recovery. A quantitative approach was employed, using monthly time-series secondary data. The study applied saturated sampling, resulting in 60 observations. The data were obtained from official sources, namely the Indonesia Stock Exchange (IDX), Bank Indonesia (BI), the Central Statistics Agency (BPS), and Investing.com. Multiple linear regression was used as the analysis technique. The results show that inflation and the Dow Jones Index have a significant positive effect with the JCI, while the rupiah exchange rate has a significant negative effect. In contrast, interest rates do not show a significant effect on the JCI. These findings suggest that investors should consider inflation, the exchange rate, and global market movements (DJIA) when making investment decisions, while interest rates may play a less prominent role.  

Aan Mirkan; Agum Pinanda; Ditha Olivia; Andri Nata Nael; Novi Arianti +1 more

Anugerah : Jurnal Pendidikan Kristiani dan Kateketik Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the multidimensional integration between theology and management in developing an ethical, holistic, and human-centered paradigm of Christian leadership. The research employs a qualitative descriptive method through a comprehensive literature analysis of contemporary theological and managerial works. The findings demonstrate that theology serves as a normative foundation that shapes managerial decision-making processes and guides the moral direction of organizations. The integration of spiritual, social, and practical dimensions produces a leadership model emphasizing love, honesty, justice, responsibility, and service. These results indicate that theology functions not merely as a reflection of faith but also as a conceptual framework that directs management practices toward sustainability and social balance. The multidimensional theological approach bridges faith values with concrete actions in modern organizations, offering substantial contributions to the development of character-based, humanistic, and transformative management. Consequently, this study enriches the academic discourse on theology-management integration and provides a conceptual reference for constructing ethical leadership models in the global era.

Muhammad Guhya Thesar Afani; Farhan Ferdiansyah; Eraneo Ihza P

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The usage of blockchain has increased around the world over the years. It has become widely used in various sectors that need transparency, such as accounting, business, and auditing. Blockchains are gaining more popularity after being applied as a system for digital asset ownership, such as cryptocurrency and NFTs (Non-Fungible Tokens). This growing trend of blockchain is followed by the increasing trend of research regarding it in the last decade. Blockchain has the potential to revolutionize the auditing sector and enhance economic accountability due to its decentralized system. Therefore, research regarding blockchain applications in auditing is becoming an important topic. This study adopts a qualitative approach by using datasets retrieved from the Scopus website, from the search result of blockchain auditing, with a total of 1228 articles that were published in the last decade (2015-2025). Furthermore, this study also uses several software programs as data processing tools, such as R Studio, VOSViewer, and Publish or Perish. This study aims to understand the research trend regarding blockchain auditing in the last decade and highlight its implications for the auditing and economic sectors.

NapisahNapisah; Fina Fitriyana; JulianaJuliana

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Green accounting procedures have been adopted by numerous companies in response to the growing global focus on environmental responsibility. Nonetheless, monetary instability is still a major obstacle that can reduce productivity in Indonesia's manufacturing sector. The purpose of this research is to analyze industrial businesses listed on the Indonesia Stock Exchange from 2019 to 2023 and see how green accounting, financial crisis, and earnings management affect financial performance. The population in this study consists of 68 industrial sector companies, with a sample of 7 companies selected through purposive sampling based on 4 criteria. We used EViews software and Moderated Regression Analysis (MRA) for a quantitative approach. First, financial distress has a significant impact on financial performance. Second, green accounting has a significant positive effect on financial performance. Third, earnings management does not moderate the relationship between financial distress and financial performance. Fourth, earnings management does not moderate the relationship between green accounting and financial performance. With an Adjusted R-Square value of 79.73%, the study model has a high level of explanatory power. It may be used to explain the majority of the variation in financial performance. This shows that the constructed model is applicable and fits the empirical data well. Transparent reporting and real sustainability initiatives are still vital for improving company results, according to these results, as profits management methods do not change the impact of environmental and financial variables, which are important drivers of performance.

Hidayati, Zulfa Rahmat; Syukri, Ahmad; Yenti, Zarfina

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

Epistemology is a branch of philosophy that focuses on the nature, sources, methods, and limits of human knowledge. This article aims to examine the concept of epistemology within the context of the philosophy of science, its scope, and its relevance to the development of modern scientific thought. This study employs a descriptive qualitative approach using a literature review method thatdraws upon both classical and contemporary sources in the field of the philosophy of science. The findings indicate that epistemology encompasses four main domains: the sources of knowledge, the methods of acquiring knowledge, the validity and truth of knowledge, and the limits of human understanding. In the modern context, epistemology faces new challenges such as technological advancement, scientific interdisciplinarity, and the relationship between local and global knowledge systems. The practical implications of epistemology are also evident in education through constructivism, inquiry-based learning, and epistemological literacy. Therefore, a sound understanding of epistemology serves as a crucial foundation for developing an educational and scientific system that is critical, reflective, and contextually relevant.

Willia Novi Aryani; Adelia Irma Artika; Agi Bara Firdaus; Ahmad Jazily; Andrilia Agustin +6 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to analyze the role of digitalization in driving social development in Indonesia through the perspective of development sociology. Digitalization has become a major force transforming social structures, values, and interaction patterns in societies worldwide. The results show that digital technology contributes significantly to increased social participation, economic empowerment, and equitable access to information. However, on the other hand, challenges arise in the form of a digital divide between urban and rural communities that can deepen social inequality. In the context of development sociology, digitalization is not only viewed as a technological process, but also as a social phenomenon that influences the dynamics of community life. Therefore, digital-based development must be directed inclusively so that all levels of society receive equal benefits. The government, educational institutions, and the community need to synergize in strengthening digital literacy and maintaining socio-cultural values ​​amidst the current of technological globalization. With a fair and participatory approach, digitalization can be an important means of strengthening social solidarity and realizing shared prosperity.

Ahmad Aril Athok Illah; Afina Afanin Nabila; Ardita Dwi Subakti; Ahmad Sholeh; Rofiq Hidayat

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

School-Owned Enterprises (BUMES) and the public relations division of the madrasah play a strategic role in supporting institutional development through systematic and sustainable program planning and implementation. BUMES functions not only as the school’s entrepreneurship unit but also as a bridge for collaboration with external institutions, including universities, government agencies, and international partners. During specific periods, particularly toward the end of the academic year, the intensity of cooperation increases, marked by the execution of several strategic programs. In addition to routine activities such as internships at BBDB, BUMES and the public relations division also initiate innovative programs, including a student exchange program to Thailand. This initiative aims to expand global networking, strengthen student competitiveness, and provide cross-cultural learning experiences. All programs are designed through organized planning processes from the beginning of the semester, taking into account relevance, sustainability, and implementation efficiency. This ensures that each activity aligns with the vision and needs of the madrasah while maximizing benefits for students and the institution. The implementation of these programs demonstrates that the synergy between BUMES and the public relations division significantly enhances educational service quality, strengthens institutional image, and supports comprehensive improvement in school performance.

Tamara Agustina; Khaira Rizki; Nurul Sakdah

Jurnal Ilmu Kesehatan 2025 Lembaga Pengembangan Kinerja Dosen

Diabetes Mellitus is a common non-communicable disease in the community and is now a global health problem with prevalence rates that continue to increase every year. Age and gender are thought to play a role in influencing the incidence of diabetes mellitus. This study aims to analyze the relationship between age and gender with the incidence of diabetes mellitus in the community in the Jaya Baru Health Center Work Area, Banda Aceh. The research design used was analytical with a cross-sectional approach. The population in this study amounted to 552 people, with a sample of 85 respondents obtained through the Proportional Random Sampling technique. The study was conducted in the Jaya Baru Health Center Work Area, Banda Aceh from May 3 to 15, 2025. Data analysis was carried out univariately and bivariately using the chi-square test. Data collection was carried out through questionnaires and random blood sugar level examinations. The results of the study showed a significant relationship between age and the incidence of diabetes mellitus (ρ-Value = 0.008), and there was no significant relationship between gender and the incidence of diabetes mellitus (ρ-Value = 0.650). In conclusion, there is a significant relationship between age and the incidence of diabetes mellitus, but there is no significant relationship between gender and the incidence of diabetes mellitus in the community in the Working Area of ​​the Jaya Baru Banda Aceh Health Center. It is hoped that the community will increase awareness of the importance of regular health checks, especially individuals in the at-risk age group and the more vulnerable gender.

Kundharu Saddhono; Muhammad Rohmadi; Ani Rakhmawati; Suhailee Sohnui

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The internationalization of the Indonesian language and culture has become a crucial strategy in strengthening cultural diplomacy in the Southeast Asian region, particularly through the Indonesian Language for Foreign Speakers (BIPA) program. As a strategic partner country, Thailand hosts several universities that offer BIPA programs, including Chiang Mai University. However, a key challenge in implementing BIPA instruction abroad is the limited availability of contextual teaching materials that specifically reflect the richness of Indonesian culture. This study aims to examine the process and outcomes of a training program on the development of BIPA teaching materials based on Solo Batik for students at Chiang Mai University as a concrete form of Indonesia’s language and cultural internationalization. The research employs a descriptive qualitative approach, with data collected through participatory observation during the training sessions, semi-structured interviews with facilitators and participants, and document analysis of the teaching materials developed. The findings reveal that the training not only enhanced students’ understanding of the structure and functions of the Indonesian language but also fostered their appreciation of the cultural values embedded in the motifs, philosophy, and production process of Solo Batik. The students successfully produced creative, contextual, and learner-oriented teaching material prototypes, such as visual modules, interactive dialogues, and culture-based worksheets. These findings highlight the importance of integrating local culture into the development of BIPA teaching materials as an effective strategy for expanding the global reach of the Indonesian language. Consequently, this training serves as a collaborative model that can be replicated in other countries to support the sustainable internationalization of Indonesia’s language and cultural policies.

Selvi Yulianis; Rahmatul Zikri Amalia; M. Ainurrafiq; Nadea Pratiwi; Aprizal Ahmad

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2025 Lembaga Pengembangan Kinerja Dosen

This study explores the ethics of teachers in a global context by comparing the professionalism of educators in Finland and madrasah teachers in Indonesia. The research aims to identify key ethical principles and practices that define teacher professionalism in these distinct educational settings. Employing qualitative methods including literature review and interviews with educators from both countries, the study highlights similarities and differences in ethical standards, pedagogical approaches, and cultural influences. Findings reveal that while Finnish teachers emphasize autonomy, democratic values, and continuous professional development, Indonesian madrasah teachers integrate religious ethics alongside pedagogical professionalism. The study discusses implications for improving teacher training and ethical guidelines to enhance educational quality and foster intercultural understanding. This comparative analysis contributes to the global discourse on teacher ethics by providing insights into how cultural and institutional contexts shape professional values and responsibilities in education.  

Ammelia Anna Vhony; Sidiatafa Nur Fauziah; Annisa Nurhanifah; Alifah Nur Anisah

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2025 Lembaga Pengembangan Kinerja Dosen

This study addresses citizenship justice in Indonesia amid the challenging era of globalization, focusing on the conflict between Pancasila as the state foundation and the dominant Islamic values in society. The study aims to analyze the synergy of Islamic principles—justice (ʿadl), equality (musawah), and public welfare (maslahah)—with the second and fifth principles of Pancasila to build sustainable and inclusive citizenship justice. The method used is qualitative, including content analysis and an in-depth literature review of the Qur'an, Hadith, and Pancasila documents, supplemented by semi-structured interviews with 20 experts in religion and constitutional law. The findings reveal a new conceptual framework called "Islamic Pancasila," which integrates the principle of tauhid with the value of gotong royong (mutual cooperation), reducing social polarization by up to 30% based on case simulations in multicultural areas like West Java. Islamic values provide a spiritual dimension that complements Pancasila, while Pancasila offers an inclusive nationalist framework. The study concludes that the synergy between Islamic values and Pancasila is not only a theoretical solution but also a practical strategy for realizing citizenship justice. Recommendations include integrating these values into the civic education curriculum and government policies to facilitate interfaith dialogue, strengthening national identity amid contemporary social and cultural dynamics.

Ghozali Ghozali; Sugeng Listyo Prabowo

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to explore the values ​​of early Islamic education reflected in the local religious study tradition and its relevance as an alternative educational model in the contemporary era. Early Islamic education has become a primary foundation for the formation of Muslim civilization and character, emphasizing the balance between knowledge, faith, and morals. The local religious study tradition in Indonesia is a legacy of classical Islamic education that maintains spiritual, moral, and social values ​​in community-based learning practices. This study uses a descriptive qualitative approach with a (library research) method that focuses on exploring the concepts, values, and relevance of early Islamic education as reflected in the local religious study tradition. Primary data were obtained from classical Islamic literature such as traditional books, works of previous scholars, and historical sources related to the early Islamic education system. Meanwhile, secondary data include research results, scientific journals, academic books, and contemporary writings relevant to the theme of local religious study and modern Islamic education. The results show that local religious study contains authentic Islamic values ​​such as sincerity, exemplary behavior, togetherness, and respect for knowledge. These values ​​not only reflect the spirit of classical Islamic education but are also relevant for application in contemporary education systems that tend to be rational and individualistic. The local religious study tradition has the potential to become a holistic alternative educational model because it integrates cognitive, affective, and spiritual aspects within a single learning process. Therefore, revitalizing early Islamic educational values ​​through the local religious study tradition can be a solution for shaping students' religious and social character amidst the challenges of modernization and globalization.

Syaiful Fadlol Al Mu'arrifn; Lilik Rahmawati

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the integration of Islamic business management principles, blue economy concepts, and innovation strategies in the shrimp farming industry of Sidoarjo, Indonesia, to enhance global competitiveness. The research adopts a qualitative approach through literature review and thematic analysis of relevant sources, aiming to formulate a sustainable business model that harmonizes ethical, environmental, and economic dimensions. Findings reveal that applying sharia-based management—including mudharabah and musyarakah contracts, halal certification, and social responsibility through zakat and waqf—creates an equitable business ecosystem. Simultaneously, blue economy practices such as biofloc technology, waste utilization, and mangrove rehabilitation strengthen environmental sustainability and operational efficiency. Additionally, technological innovation through IoT-based monitoring, digital marketing, and traceability systems significantly improves productivity and market access. The synergy of these elements positions Sidoarjo shrimp as a distinctive product with ethical value, sustainability compliance, and premium market potential. This study suggests policy support for sustainable financing, technology adoption, and certification to scale up implementation and recommends future research to quantify its economic and ecological impacts.

Nidya Furi; Kiki Rezeki Amelia; Cut Rahmi Muharrina

Jurnal Ilmu Kesehatan 2025 Lembaga Pengembangan Kinerja Dosen

Nutritional problems among preschool children remain a global and national concern. WHO (2017) reported that approximately 54% of child mortality under five is caused by malnutrition, while in Indonesia the prevalence of picky eaters reaches 20%, with West Java recording as high as 41.9%. The 2018 Basic Health Research (Riskesdas) data showed that the national stunting rate was still high at 30.8%, far from the national target of 19% in 2024. This study aimed to examine the relationship between picky eating behavior and physical activity with the nutritional status of preschool children at PAUD Kiddy Kid Center Banda Aceh. This was an analytical study with a cross-sectional design. The population included all 42 preschool children at the institution, selected through total sampling. Data analysis was carried out using univariate and bivariate (Chi-Square test) analyses. The results showed a significant relationship between picky eating behavior and nutritional status (p = 0.001), as well as between physical activity and nutritional status (p = 0.001). Conclusion: There is a significant association between picky eating behavior, physical activity, and the nutritional status of preschool children. It is recommended that schools and parents collaborate in promoting healthy eating patterns and encouraging physical activity from an early age.

Masriayanti Berutu; Sridama Yanti Harahap

Jurnal Ilmu Kesehatan 2025 Lembaga Pengembangan Kinerja Dosen

The World Health Organization (WHO) stated that the prevalence of exclusive breastfeeding data globally, although there has been an increase, has not increased significantly, which is around 44% of the target of 50%. Factors suspected of influencing failure are knowledge, perception, family support, and employment. Objective: To determine the factors influencing the failure of exclusive breastfeeding in mothers with babies aged 6-12 months. Method: This type of research is descriptive analytical using the cross-sectional method. The study was conducted at RSIA Murni Teguh Rosiva Medan. The population was 62 people and all of them were used as samples (total sampling). Sampling was done by purposive sampling. The data used were primary data and secondary data. The analysis was conducted univariately and bivariately using the Chi-Square test. Results: Factors that influence the failure of exclusive breastfeeding at the Murni Teguh Rosiva Mother and Child Hospital Medan are perception (p = 0.000 <0.05), family support (p = 0.015 <0.05), and work (p = 0.032 <0.05), while the knowledge variable has no effect (p = 0.654 > 0.05). Conclusion: perception, support, family and work influence the failure of exclusive breastfeeding. Suggestion: It is recommended that nurses at the Murni Teguh Rosiva Medan Hospital encourage new mothers to only give breast milk to their babies until they are 6 months old

M. Frisky Pandu; Febryantahanuji Febryantahanuji

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

This study aims to analyze cryptocurrency investments and the risks faced by beginner investors who own digital assets such as Bitcoin, Solana, XRP, and other coins that have been increasing in value over the past few years, especially among the general public and retail investors. Not only retail investors, but governments also now hold digital assets, as has already happened. However, the unstable price and lack of global legal oversight make investing in cryptocurrency highly risky, especially for those with less knowledge and experience. The methods used in this study include literature review, descriptive analysis of historical price data for cryptocurrency, case studies, and interviews with several beginner investors. The findings show that cryptocurrency can generate large profits in a short time, but the risk of losing capital is also very high. Therefore, having a good understanding of blockchain technology, risk management, and investment psychology before starting to invest is important. This study is hoped to serve as a reference for beginner investors when considering decisions to invest in cryptocurrency.

Putu Rosayanti; I Ketut Suryanawa; I Ketut Sujana; Ni Ketut Lely Aryani Merkusiwati

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of sustainable business practices, as measured through the disclosure of economic, environmental, and social aspects based on the Global Reporting Initiative (GRI) Standards 2016, on the profitability of companies participating in the Asia Sustainability Reporting Rating (ASRRAT) during the 2018–2024 period. The growing awareness of sustainability has encouraged companies not only to pursue profit but also to consider their impact on the environment and society as a form of legitimacy and accountability to stakeholders. The study population comprises all companies participating in ASRRAT from 2018 to 2024, with samples selected using a purposive sampling method. The final sample consists of 8 companies, yielding 56 observations. Data were obtained from annual reports and sustainability reports published on the official company websites and the National Center for Corporate Reporting (NCCR). The results reveal that environmental disclosure has a significant positive effect on company profitability, while economic and social disclosures show no significant effect. These findings reinforce both legitimacy theory and stakeholder theory, suggesting that companies can gain social legitimacy and stakeholder trust through genuine environmental commitment.