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This study conceptually examines the influence of assurer type, assurance standards, and assurance level on the breadth of assurance statements in sustainability reports. Moving beyond prior literature that treats assurance as a binary variable (presence versus absence), this paper highlights disclosure breadth as a critical dimension of assurance quality and substance. Drawing on legitimacy theory and complemented by institutional theory, the study argues that the technical configuration of assurance shapes the quality of organizational legitimacy obtained by firms. Specifically, the type of assurer (public accounting firms versus non-accounting providers), the standards adopted (e.g., ISAE 3000 and/or AA1000AS), and the level of assurance (limited versus reasonable) influence the structure, systematic presentation, and comprehensiveness of assurance statements. Firms that engage reputable providers, apply globally institutionalized standards, and select reasonable assurance are more likely to issue broader and more detailed statements. In contrast, weaker institutional pressures may encourage symbolic assurance practices characterized by minimal disclosure. The study contributes theoretically by extending legitimacy theory to the technical dimensions of assurance and positioning disclosure breadth as a proxy for substantive legitimacy. Practically, it suggests that regulators and companies should emphasize transparency and comprehensiveness in assurance statements to enhance credibility and discourage symbolic sustainability reporting practices.

Rubber (Hevea brasiliensis) is an important plantation commodity that contributes to improving rural livelihoods. However, the productivity of smallholder rubber plantations remains relatively low due to various technical constraints, socio-economic conditions, and limited farmers’ knowledge and technology. This study aims to analyze the influence of technical aspects of cultivation and socio-economic aspects on farmers’ knowledge and technology in rubber cultivation in Desa Antutan, Kecamatan Tanjung Palas, Kabupaten Bulungan. This research employed a mixed methods approach with a descriptive design. Quantitative data were collected through questionnaires distributed to 30 rubber farmers selected using purposive sampling, while qualitative data were obtained through in-depth interviews and documentation. Quantitative data were analyzed using multiple linear regression with SPSS software, while qualitative data were analyzed through data reduction, data display, and conclusion drawing The results indicate that technical aspects of cultivation and socio-economic aspects simultaneously influence farmers’ knowledge and technology in rubber cultivation. Partially, technical cultivation aspects have a more dominant effect than socio-economic aspects. Qualitative findings reveal that the main problems faced by farmers include improper tapping techniques, aging rubber trees, rubber price fluctuations, and limited access to agricultural training and extension services.

This study aims to analyze the implementation of spatial planning regulations in the development of tourism accommodations and law enforcement against spatial planning violations in the Bingin Beach area, Badung Regency. The rapid development of tourism in the area has encouraged the construction of various facilities such as villas, hotels, and restaurants, some of which are located in coastal areas and do not fully comply with spatial planning and licensing regulations. This study uses empirical legal research methods with a legislative approach, case approach, and legal sociology approach. Data was obtained through observation, interviews, and document studies, then analyzed qualitatively. The results show that the implementation of spatial planning regulations in Bingin Beach has not been optimal because there are still tourism accommodation buildings that violate zoning and coastal boundary line regulations. This condition is influenced by weak supervision, rapid tourism development, and lack of compliance with licensing procedures. Law enforcement is carried out by the local government through the imposition of administrative sanctions and efforts to control buildings that do not comply with spatial planning. This law enforcement aims to maintain order in the use of space and protect the sustainability of the coastal environment.

This study examines clause structures and syntactic relations in argumentative articles published on the 2025 edition of the Badan Bahasa website. As a communication tool, language plays a crucial role in conveying ideas and shaping logical reasoning, particularly in argumentative texts that require a high degree of cohesion and coherence. The research aims to describe the patterns of clause structure and interclausal syntactic relations used in these articles to understand how linguistic constructions influence argumentative strength. Employing a qualitative descriptive approach with the distributional method, the study relies on internal linguistic elements as analytical instruments. The findings show that the articles generally employ single clauses with S–P–Pelengkap patterns as well as complex clauses expressing causation, alongside syntactic relations that include coordination and subordination, including causal, contrastive, purposive, and additive relations. These patterns indicate consistent application of Indonesian syntactic rules, although some repetitive tendencies appear in the use of active clauses and multi-layered complex sentence structures. The study highlights the importance of mastering clause structure in constructing logical, persuasive argumentative texts, and the findings are expected to serve as a reference for writers and language institutions to improve academic writing quality and enrich linguistic studies in digital contexts.

This study examines the impact of personality and work engagement on Organizational Citizenship Behavior (OCB), with work motivation serving as a mediating variable, among inpatient nurses at South Jakarta Type B Hospital. OCB is crucial for enhancing organizational performance and service quality, especially in healthcare settings, where nurses' extra-role behaviors significantly contribute to patient care. The research utilized a quantitative approach with a survey design, involving 143 nurses from infection and critical inpatient wards. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that personality positively influences both work motivation and OCB. Work engagement also positively impacts work motivation and OCB. Additionally, work motivation significantly affects OCB and partially mediates the relationship between personality, work engagement, and OCB. These findings suggest that fostering nurses' work engagement and motivation, supported by positive personality traits, can enhance OCB, leading to better organizational performance and improved healthcare service quality.

The development of digital technology in the 21st century has significantly influenced educational practices, including the teaching of history in schools. Conventional teaching methods often make history learning less engaging and limit students’ active participation. Therefore, innovative learning models based on digital technology are needed to improve the quality of history education and support the development of 21st-century skills such as critical thinking, creativity, communication, and collaboration. This study aims to examine the role of innovative digital technology-based learning models in history learning to enhance students’ 21st-century skills. The research uses a qualitative approach with a literature study method by analyzing various academic sources such as books, journal articles, and relevant research publications. The findings indicate that the integration of digital technology in innovative learning models can increase students’ engagement, improve their understanding of historical events, and encourage active learning through interactive media and digital resources. Furthermore, the use of digital technology enables students to access diverse historical sources and develop analytical and interpretative abilities. The study implies that the implementation of digital-based innovative learning models in history education can support more meaningful learning and contribute to the development of students’ competencies needed in the digital era.

The implementation of Electronic Medical Records (EMR) has become an important element in improving healthcare service quality, efficiency, and patient safety in hospitals. However, the benefits of EMR depend not only on system availability but also on the quality of the information provided and how actively the system is used by healthcare professionals. This study aims to analyze the influence of electronic medical record content and perceived ease of use on the net benefits of EMR, with actual system use acting as an intervening variable. The research applied a quantitative approach with a cross-sectional design conducted at RSM Hospital. The population consisted of all general practitioners and specialist doctors working at the hospital, totaling 51 respondents, and the study used a total sampling technique. Data were collected through structured questionnaires measured using a Likert scale and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results show that EMR content and perceived ease of use significantly influence the net benefits of EMR. Both variables also significantly affect the actual use of the system, while actual use significantly influences the benefits obtained. Furthermore, actual use mediates the relationship between EMR content, ease of use, and net benefits, indicating that better information quality and usability can encourage greater system utilization and maximize the advantages of EMR implementation.

This study aims to explore the effectiveness of various intervention strategies, including counseling services, learning strategies, and occupational therapy in treating children with Attention Deficit Hyperactivity Disorder (ADHD). Through a qualitative method based on literature studies, this study applies systematic data processing to evaluate the impact of a holistic approach on children's behavior and concentration. Analysis is carried out through data reduction procedures, data presentation, and verification of conclusions to measure the extent to which a holistic approach influences the development of children's behavior and concentration abilities. The results of the study indicate that multimodal approaches, such as Cognitive Behavior Therapy (CBT) and occupational therapy, are effective in improving children's self-control, emotional regulation, and motor skills. In addition, the implementation of an Individual Learning Program (IPP) in schools and intensive collaboration with parents play a major role in creating a supportive environment for children with ADHD. This study concludes that integrated treatment between behavioral interventions and the success of optimizing children's potential depends heavily on the integration of professional behavioral treatment with active support from the family.

This study aimed to investigate the influence of content exposure and celebrity endorsement on the consumptive behavior of Muslim adolescents among students at MAN 1 Bone. The population for this research was students of MAN 1 Bone for the 2023/2024 academic year. The sampling technique employed was simple random sampling with a total of 100 respondents. Data was collected through the distribution of questionnaires and documentation. This research utilized an explanatory survey research method with a quantitative approach. The data analysis techniques used were statistical tests, including multiple linear regression, t-test, f-test, and the coefficient of determination (R2) test. The results revealed that: (1) There was no significant influence of content exposure on the consumptive behavior of MAN 1 Bone students. (2) Celebrity endorsement significantly influenced the consumptive behavior of MAN 1 Bone students. (3) Content exposure and celebrity endorsement had a significant influence on the consumptive behavior of MAN 1 Bone students. The combined effect of the content exposure and celebrity endorsement variables on the consumptive behavior variable of MAN 1 Bone students was 25.2%, while the remaining 72.8% was explained by other factors outside the two independent variables studied.

This systematic literature review analyzes previous studies on impact of educational technology on students’ behavioural engagement in English language learning. The integration of educational technology in English classroom has increased significantly in order to address students’ low participation, limited attention, and passive learning behaviour. Various digital tools such as digital storybooks, digital storytelling, multimedia learning platforms, and interactive online applications have been implemented to promote students’ active participation. This review followed the prefered Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework to ensure a systematic and transparent review process. Relevant journal articles published between 2020 until 2025 were identified through Google Scholar, ResearchGate, and Publish or Perish. A total of 15 articles met the conclusion criteria and were analysed in this study. The findings indicate that educational technology positively influences students’ behavioural engagement, which is reflected in increased participation, attention, interaction, and task completion in English leraning contexts.The review higlights that the appropriate intergration of educational technology can support more interactive and learner-centred English language learning environments.

This study discusses the importance of family-focused Christian theology in building children's character in the digital era through the Christian Religious Education (PAK) approach. The transformation of information and communication technology has brought major changes, including in the fields of education and character formation. The digital era provides opportunities to increase knowledge and access to learning, but also raises challenges in the form of weakening moral values, integrity, and relationships within the family. The family as a divine institution has a primary role in teaching Christian values ​​through role models, communication, and direct experience. This study uses a qualitative method with a descriptive-analytical approach, which reviews literature and observations of Christian education practices both in families and schools. The results show that families have an important role in developing children's faith and character, while PAK serves as a link between faith education at home and formal education at school. PAK is considered relevant because it can unite students' cognitive, affective, and conative aspects in facing the influence of digital culture. Overall, family-based Christian theology supported by PAK has great relevance in shaping a young generation with integrity, critical thinking, and character. This approach not only instills knowledge of faith but also prepares students to become responsible and wise leaders in utilizing technology in accordance with Christian values.

State finances rely heavily on tax revenues, yet tax avoidance remains a persistent obstacle that can reduce government income. This practice is commonly associated with internal corporate conditions. Therefore, this research examines how profitability, leverage, firm size, and capital intensity relate to tax avoidance behavior. Employing a descriptive design with a Systematic Literature Review (SLR), the study evaluates ten empirical articles published between 2021 and 2025 in Sinta and Scopus indexed journals. The analysis indicates that the influence of these internal factors varies across studies. Profitability and leverage demonstrate contradictory effects, as strong earnings and higher debt may stimulate aggressive tax planning through tax shields, but may also restrain avoidance to preserve corporate image. Firm size likewise presents inconsistent results due to regulatory and public attention. In contrast, capital intensity generally shows minimal influence because investments in fixed assets are directed toward operational efficiency. These findings provide valuable considerations for policymakers to strengthen tax deduction regulations and encourage responsible corporate tax compliance.

This study aims to analyze the cultural meaning of social drinking displayed in South Korean films on Netflix in 2024 through the perspective of Charles Sanders Peirce's semiotic theory. Social drinking, as a cultural phenomenon, is not only a social habit in South Korea but is also often used as a narrative element in films to convey cultural values, social dynamics, and interpersonal relationships. Qualitative research methods with a semiotic analysis approach are used to explore the meaning displayed on the representamen, object, and interpretant sides of social drinking in the films Badland Hunters, Officer Black Belt, Mission: Cross, Wonderland, and My Name is Loh Kiwan. The results of the study show that social drinking represents the culture of togetherness of South Korean society that is woven into various contexts, such as work relationships, family, and friendships. In terms of representamen, visual signs in the form of symbols of drinking culture such as soju, banquet tables, and the movement of pouring drinks to each other create a strong picture of togetherness. From the object side, social drinking becomes a medium to highlight solidarity and release social pressure, especially in a hierarchical and competitive work culture. The resulting interpretation shows a dualism of meaning: on the one hand, it strengthens harmony and the value of togetherness, while on the other hand it displays the dark side of this culture, such as excess consumption and its influence on social pressure. This study provides new insights into the role of South Korean films as a medium for conveying global cultural messages, which are able to influence local cultural interpretations outside their country of origin. In addition, this study is expected to enrich the literature on semiotics in visual communication studies with a focus on drinking culture as an element of representation.

Patient safety culture is an essential component in improving the quality of healthcare services and preventing medical errors in hospitals. However, the implementation of patient safety culture is often influenced by several organizational and individual factors, including situational awareness, availability of hospital infrastructure, and the balance between effort and rewards experienced by healthcare workers. This study aims to analyze the influence of situational awareness and hospital infrastructure on patient safety culture, with effort–reward imbalance acting as a mediating variable. The research was conducted at RSIA Tiara and involved healthcare workers as respondents. A quantitative approach with a cross-sectional design was applied in this study. Data were collected through structured questionnaires distributed to healthcare professionals and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that situational awareness has a significant positive effect on effort–reward imbalance and patient safety culture. Hospital infrastructure also significantly influences effort–reward imbalance and patient safety culture. Furthermore, effort–reward imbalance significantly affects patient safety culture and mediates the relationship between situational awareness, hospital infrastructure, and patient safety culture. These findings indicate that improving healthcare workers’ situational awareness and ensuring adequate hospital infrastructure can help reduce work imbalance and strengthen patient safety culture. In conclusion, hospital management should prioritize training programs to enhance situational awareness, improve supporting facilities, and implement fair reward systems to promote a sustainable and positive patient safety culture in healthcare organizations.

This study aimed to identify the qualitative characteristics of local ducks in Kediri Regency, East Java, as a foundational basis for breeding and genetic improvement programs. A total of 250 female local ducks were observed across five subdistricts using purposive sampling. Data were collected through direct observation of feather color patterns and beak color and were analyzed descriptively. The results showed that all observed ducks had black beaks (100%) and brown head feathers (100%). Additional dominant characteristics included white feathers above the eyes (96%), brown wing feathers (98%), brown back feathers (100%), brown tail feathers (98%), and brown thigh feathers (100%). These findings indicate that Kediri local ducks are predominantly characterized by brown plumage with distinctive white stripes above the eyes and solid black beaks. The observed variations in feather and beak color are influenced by genetic factors, particularly melanin and lipochrome pigments. This study provides essential baseline data to support selective breeding strategies, genetic conservation, and the sustainable development of local duck resources, thereby contributing to regional livestock improvement programs.

The transition toward sustainable energy systems requires the transformation of renewable energy marketing strategies, particularly for waste-based energy. This study aims to analyze the effects of green marketing, stakeholder collaboration, and technological innovation on the marketing effectiveness of waste-based energy, with customer satisfaction as an intervening variable. A quantitative approach with a survey design was used. Data were collected from 300 respondents, comprising consumers and stakeholders at PT PLN (Persero) ’s waste-based energy processing units. Structural Equation Modeling (SEM) was used to analyze the data. The results indicate that green marketing, stakeholder collaboration, and technological innovation significantly influence customer satisfaction and the effectiveness of marketing. Furthermore, customer satisfaction significantly mediates the relationship between independent variables and marketing effectiveness. These findings emphasize the importance of integrating sustainable marketing strategies, multi-stakeholder synergy, and innovative technologies to enhance the competitiveness of waste-based energy products in the market. This study contributes to the theoretical development of renewable energy marketing models and provides practical implications for policymaking and green energy marketing strategies in Indonesia.

Long fishing is an environmentally friendly traditional fishing tool that is commonly used by fishermen to catch fish passively using bait, both in sandy waters and in coral reef areas. Grouper fish (Epinephelus sp.) tend to inhabit waters of a certain depth, especially in areas of coral fractures and dead corals that serve as shelter and foraging. Determining the right depth setting in the operation of a fishing rod is essential to optimize the catch. This study aims to determine the effect of the difference in setting depth on grouper fish catch in the waters of Pengambengan Beach and determine the most effective depth. The study used an experimental method with three depth treatments, namely 10 m, 15 m, and 20 m, each repeated nine times. Data analysis was carried out by Group Random Design (RAK) and ANOVA test. The results showed that a depth of 10 m produced the highest catch with a total of 35 fish (average 3.89 fish/trip), followed by a depth of 15 m with 10 fish (average 1.11 fish/trip), and a depth of 20 m with 7 fish (average 0.78 fish/trip). Statistically, the difference in depth has a real influence on the number of grouper catches. A depth of 10 m is recommended as the optimal setting for the operation of long fishing rods in the waters of Pengambengan Beach.

Child grooming is a form of non-physical sexual abuse that involves gradual emotional manipulation, often making it difficult to detect. It typically begins with the abuser gaining the child’s trust and gradually introducing inappropriate behavior, with the goal of sexual exploitation. This study aims to explore the phenomenon of child grooming and the crucial role of guidance and counseling in preventing and managing such cases. The method employed is a literature review, analyzing various relevant scientific articles and research studies. The findings indicate that child grooming is influenced by several factors, including individual traits, family dynamics, and the use of digital media, which has become an increasingly prevalent platform for such abuse. Victims of grooming often experience significant psychological and social consequences, including trauma, emotional distress, and difficulty in forming healthy relationships. Guidance and counseling services are essential in the prevention, early detection, and intervention in grooming cases. These services provide support for both potential victims and their families, helping them understand and recognize the signs of grooming. Additionally, counseling plays a key role in victim recovery, offering psychological support to overcome the lasting impacts of abuse. This research underscores the need for proactive measures and comprehensive guidance and counseling strategies to address child grooming effectively.

This study examines the influence of earnings quality and dividend policy on firm value at PT Alkindo Naratama Tbk during the period 2014–2024. Firm value is measured using the Price to Book Value (PBV), earnings quality is proxied by the ratio of operating cash flow to net income (QOE), and dividend policy is measured using the Dividend Payout Ratio (DPR). This research adopts a quantitative approach with an associative causal design using secondary data obtained from the company’s quarterly financial reports over eleven years, resulting in 44 observations. The analysis method applied is multiple linear regression. The findings reveal that earnings quality has a positive and significant impact on firm value. Dividend policy also shows a positive and significant effect on firm value. Simultaneously, earnings quality and dividend policy significantly influence firm value. The coefficient of determination indicates that a large proportion of firm value variation can be explained by these two variables. These results support signaling theory, which suggests that high earnings quality and stable dividend distribution provide positive signals to investors and increase market confidence in the company. The study contributes to financial management literature by highlighting the importance of financial performance indicators in determining firm value.

This study aims to determine the effect of financial performance, capital structure, and company size on company value in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses an associative quantitative approach with secondary data obtained from the company's financial statements. The sample was determined using purposive sampling, resulting in 9 healthcare companies with 45 observations. Data analysis was performed using EViews 12. Panel data regression analysis was applied using the Random Effect Model (REM), selected based on the Chow test, the Hausman test, and the Lagrange multiplier test. Furthermore, classical assumption testing and hypothesis testing were carried out. The test results show that partially Financial Performance has a significant positive effect on Company Value with a calculated T value of 2.137061 > T table 2.01954 with a prob value of 0.0386 < 0.05, Capital Structure does not have a significant effect on Company Value with a calculated T value of 0.4770233 < T table 2.01954 with a prob value of 0.6407 > 0.05, Company Size has a significant positive effect on Company Value with a calculated T value of 2.134309 > T table 2.01954 with a prob value of 0.0388 < 0.05. Simultaneously, the three independent variables have a significant positive effect on Company Value with an Fcount value of 3.059588 > Ftable 2.83 with a prob value of 0.038758 < 0.05, with a contribution of 12.31% while the remaining 87.69% is influenced by other factors outside this study.