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This research try to examine how investment choices in property and real estate sector businesses listed on IDX (2020-2024) are impacted by the cost of debt and equity.For the accuracy of the analysis, this study also uses firm size and profitability as controler. Purposive sampling was used in the sampling process, which produced seven qualifying organizations with a total of 35 observations over a five-year period. Panel data regression was used for data analysis, and the Common Effect Model was shown to be the best estimation model. The findings show that investment decisions are significantly influenced by firm size, profitability, cost of debt, and cost of equity all at the same time. Nonetheless, investment choices are not much impacted by the cost of debt. Similarly, it has been demonstrated that the cost of equity has no appreciable effect on the capital expenditures of the businesses. Firm size has a favorable and substantial impact, making it the main motivator for investment activity in the real estate industry. During the study period, investment decisions were not significantly impacted by profitability. These results show that, especially in the post-pandemic economic recovery era, asset capacity and economies of scale are more important for the viability of real investment projects for property firms on the IDX than yearly variations in capital costs.

This study aims to examine the effect of leverage and institutional ownership on tax avoidance, with profitability as a moderating variable, in plantation sector and mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative research method. The sample was selected using a purposive sampling technique, resulting in 16 companies as the research sample, with a total of 80 observations. Data analysis is conducted using multiple linear regression and moderated regression analysis (MRA). The results indicate that leverage and institutional ownership do not have a significant effect on tax avoidance. Furthermore, profitability is unable to moderate the relationship between leverage and tax avoidance as well as between institutional ownership and tax avoidance. This study has limitations related to the relatively small sample size, as many companies experienced losses during the observation period and therefore did not meet the sample selection criteria.

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.

Local fashion businesses require accurate production cost calculations to ensure appropriate and sustainable pricing decisions. Problems often faced by small businesses is determining selling prices without comprehensive calculation of the cost of production. This study aims to analyze the calculation of the cost of production as the basis for determining the selling price at Voraya Wear, a student-based local fashion business developed through the Student Creativity Program (PKM). The research used a descriptive quantitative approach with direct practice methods. Data were collected through observation, documentation, and financial records, then analyzed using the full costing method to calculate the cost of production and the cost-plus pricing method to determine the selling price. The results show that the total production cost was Rp1,831,064 for 24 units, resulting in a unit cost of Rp65,757 for shirts and Rp86,832 for pants. By applying a profit margin of 30–40%, the business generated total revenue of Rp2,520,000 and a net profit of Rp688,936. These findings indicate that accurate cost calculation supports rational pricing decisions and ensures business profitability and sustainability.

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.

This study aims to analyze the role of marketplace in encouraging digital internationalization and product development at PT Bungas Food Nusantara. The research uses a qualitative approach with a case study method. Data was obtained through in-depth interviews with company management, observation of activities on the marketplace platform, and supporting documentation. The results of the study show that marketplaces function not only as digital distribution channels, but also as strategic infrastructure that allows companies to reach international markets without conventional export mechanisms. Internationalization occurs gradually through increased demand from overseas consumers facilitated by the platform's algorithmic system and global visibility. In addition, the marketplace's reviews, ratings, and analytics features are used as the basis for product development, including packaging adjustments, variant innovation, and data-driven promotional strategies. These findings show that marketplaces play a role as a catalyst for internationalization as well as a driver of product innovation in the context of the digital economy.

The development of Digital Marketing and Electronic Word of Mouth (eWOM) has encouraged hospitals to adopt digital communication strategies to attract patients’ visit intentions. However, in public hospitals, the effectiveness of these strategies in influencing patient behavior still requires empirical validation. This study aims to analyze the influence of Digital Marketing and eWOM on patient visit intention, with Brand Awareness as an intervening variable at RSUD Cengkareng.This research employed a quantitative approach with an explanatory design. Data were collected from November to December 2025 from 100 general outpatient respondents selected using the Slovin formula and a simple random sampling technique. The data were gathered through structured questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS software.The results show that Digital Marketing and eWOM have a positive and significant effect on Brand Awareness. Both variables also significantly influence patient visit intention, with eWOM demonstrating the strongest effect. These findings indicate that information shared through digital platforms and patient recommendations plays an important role in shaping potential patients’ decisions to visit the hospital. However, Brand Awareness does not have a significant effect on patient visit intention and does not mediate the relationship between Digital Marketing, eWOM, and visit intention. This suggests that, in the context of RSUD Cengkareng as a public hospital, patients’ visit decisions are more directly influenced by digital information exposure and the credibility of online recommendations rather than by brand recognition alone.

Caring behavior is the core of high-quality nursing services. In practice, it is influenced by various psychological factors and work-related stress. Self-compassion and mindfulness are believed to help nurses maintain emotional balance in delivering empathetic and humane nursing care. This study aims to analyze the effect of self-compassion and mindfulness on nurses’ caring behavior, with work stress as a mediating variable. A quantitative approach with a cross-sectional design was used. Descriptive analysis employed the Three Box Method, while inferential analysis used SEM-PLS. The study population consisted of all nurses at Cilincing District General Hospital (N = 113), using total sampling. The results of the study indicate that the proposed model is considered fit (p = 0.133) and appropriate for testing the influence of self-compassion and mindfulness on caring behavior, with work stress as a mediating variable. Self-compassion has a significant positive effect on caring behavior (p = 0.000), while mindfulness does not have a direct effect (p = 0.891), but shows a significant indirect effect through the reduction of work stress (p = 0.044). Both self-compassion (p = 0.029) and mindfulness (p = 0.000) negatively affect work stress. Interestingly, work stress positively influences caring behavior (p = 0.030). To enhance the influence of self-compassion and mindfulness on caring behavior, hospitals should develop psychological intervention programs based on self-compassion and mindfulness to help nurses manage stress and strengthen caring practices. A systemic approach that considers organizational factors is also necessary to support the consistent implementation of caring behavior.

This study aims to analyze the effect of capital structure, profitability, and firm size on firm value at PT Tiga Pilar Sejahtera Food Tbk during the period 2015–2024. The research employs a quantitative approach using secondary data obtained from the company’s annual financial statements. Data were analyzed using multiple linear regression with the assistance of SPSS software. Prior to hypothesis testing, classical assumption tests were conducted, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that capital structure has a positive and significant effect on firm value. Meanwhile, profitability and firm size do not have a significant effect on firm value. Simultaneously, capital structure, profitability, and firm size do not significantly affect firm value. These findings indicate that the explanatory power of the regression model is limited, which may be influenced by the relatively small sample size and the presence of other factors outside the research model that affect firm value.

Patient loyalty is an important indicator of success in healthcare services because it reflects patients’ tendency to reuse healthcare services and recommend them to others. Patient loyalty in healthcare facilities is influenced by various factors, including doctor availability, cost bearer systems, and patient experience during the service process. This study aims to analyze the effect of doctor availability and cost bearer on patient loyalty with patient experience as a mediating variable among patients at the Dental Clinic of Hermina Galaxy Hospital.This research used a quantitative approach with a survey design. Data were collected through questionnaires using a Likert scale from 150 patients at the Dental Clinic of Hermina Galaxy Hospital selected through purposive sampling. Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of AMOS software to examine both direct and indirect relationships among the research variables.The results showed that doctor availability and cost bearer have a positive and significant effect on patient experience. Patient experience was also found to have a positive and significant effect on patient loyalty. In addition, doctor availability and cost bearer have a direct influence on patient loyalty and an indirect influence through patient experience as a mediating variable.In conclusion, improving patient loyalty can be achieved by enhancing doctor availability, managing financing systems effectively, and creating positive patient experiences. Hospital management should optimize these factors to improve service quality and maintain patient loyalty

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.

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.

Prescription waiting time is a key indicator of pharmacy service quality that directly influences patient satisfaction and hospital efficiency. Data from the Outpatient Pharmacy Installation of Pelabuhan Jakarta Hospital show average waiting times of 30.49 minutes for non-compounded medications and 35.93 minutes for compounded medications. Although these figures are still within national standards, they have not met the hospital’s internal targets, indicating inefficiencies that require systematic improvement.This study aimed to analyze prescription waiting times and identify waste in outpatient pharmacy services using Lean Hospital and Continuous Improvement approaches. A qualitative analytical method with a case study design was applied. Data collection involved participatory observation, in-depth interviews with key informants (head of pharmacy, pharmacists, and technicians), and document review. Analysis utilized Lean tools such as Value Stream Mapping (VSM), identification of Value Added (VA) and Non-Value Added (NVA) activities, bottleneck analysis, fishbone diagram, and Failure Mode and Effects Analysis (FMEA).The findings revealed that service processes were dominated by non-value-added activities, especially during prescription receipt, verification, packaging, and dispensing. Major wastes included waiting, motion, and overprocessing. Contributing factors were uneven staff distribution, suboptimal e-prescribing systems, incomplete prescriptions, and lack of standardized procedures. The proposed future state VSM demonstrated potential improvements in reducing waiting time and enhancing service efficiency.

Medical personnel compliance in prescribing drugs according to the National Formulary (ForNas) is essential to ensure rational therapy, improve service quality, and enhance efficiency in health financing at government health facilities. However, compliance remains a challenge at Johar Baru Regional General Hospital, Central Jakarta. This study aimed to analyze factors influencing medical personnel compliance with ForNas-based prescribing, including drug availability, management policies, and the knowledge, attitudes, norms, and perceptions of medical staff.A qualitative approach was used through in-depth interviews with medical personnel, heads of supporting service sections, and pharmacy unit leaders. The study also involved observation and review of hospital formulary documents, minimum service standards reports for 2024, and monitoring and evaluation reports on prescribing compliance for 2024 and January June 2025. Data were analyzed using thematic analysis supported by NVivo software.The findings indicate that compliance is influenced by medical personnel’s understanding of ForNas policies, clinical experience, and professional attitudes toward prescribing standards. Management factors such as supervision, technological support, and procurement systems also play important roles. Limited drug stocks and suboptimal control systems were identified as major obstacles.The hospital is recommended to strengthen compliance by updating clinical practice guidelines, developing a ForNas-based hospital formulary, improving management support, optimizing information technology systems, ensuring drug availability, and proposing additional ForNas drugs to the Ministry of Health.

Drug stockouts in hospitals pose significant risks to service quality, patient safety, and operational efficiency. This study aimed to analyze how drug demand planning and procurement processes at Johar Baru Regional General Hospital contribute to stockout occurrences and to develop data-driven recommendations based on supply chain management principles. A qualitative descriptive design was employed using data triangulation. Data were collected through in-depth interviews with the Head of the Pharmacy Installation, procurement staff, and warehouse pharmacists, complemented by direct observation and analysis of 2024 planning and procurement documents. Thematic analysis was conducted with the support of NVivo software to identify patterns and relationships among key variables, including drug demand planning, procurement, and inventory management.Findings reveal that stockouts stem from interconnected weaknesses in planning accuracy, procurement coordination, and inventory control systems. Effective stock management depends not only on increasing supply but also on improving data quality, integrating inventory information systems with operational workflows, and enhancing cross-functional collaboration. Recommended strategies include implementing a minimum stock alert system integrated with the Hospital Management Information System (HMIS), strengthening standard operating procedures for stockout response and procurement confirmation, improving integration between HMIS, the National Formulary, and budgeting systems, and applying consumption based planning methods combined with ABC VEN analysis to optimize inventory control.

Compliance with clinical pathways is a critical component in ensuring quality of care, patient safety, and cost efficiency in hospitals. However, its implementation continues to face challenges related to management systems and the work behavior of Healthcare Providers (HCPs). This study aimed to analyze the effect of performance-based remuneration systems and organizational support on clinical pathway compliance, with work discipline serving as an intervening variable among HCPs at Cabangbungin Regional General Hospital.This research employed a quantitative approach with an explanatory research design. Data were collected using structured questionnaires and analyzed through Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, supported by the three-box method analysis. The findings indicate that performance-based remuneration systems and work discipline have a significant positive effect on clinical pathway compliance. Furthermore, work discipline was found to strengthen the relationship between performance-based remuneration and compliance, confirming its mediating role. In contrast, organizational support did not show a significant direct or indirect effect on clinical pathway compliance.The study concludes that compliance with clinical pathways is more strongly influenced by performance control mechanisms and clinical work discipline than by general organizational support. These findings provide evidence-based insights for hospital management in designing sustainable strategies and policies to enhance clinical pathway adherence and improve service quality.

The waiting time for outpatient pharmacy services at Permata Jonggol Hospital had not met the minimum service standards, potentially reducing service quality and patient satisfaction. This issue was suspected to be influenced by human resource (HR) competence, service regulations, and the utilization of the Hospital Management Information System (HMIS). This study aimed to analyze the effect of HR competence and service regulations on pharmacy waiting time, with HMIS utilization as an intervening variable. The study used a quantitative approach with a cross-sectional design. Data were collected at a single point in time using instruments that had been tested for validity and reliability. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results showed that HR competence, service regulations, and HMIS utilization simultaneously had a significant effect on pharmacy waiting time. Partially, HR competence and service regulations significantly affected HMIS utilization and waiting time. HMIS utilization also significantly influenced waiting time and mediated the relationship between HR competence, service regulations, and pharmacy waiting time. In conclusion, improving pharmacists’ competence, strengthening service regulations, and optimizing HMIS utilization in an integrated manner were important strategies to reduce waiting time and improve service efficiency and quality

This study investigates the effects of safety leadership and work environment on patient safety culture, with work motivation as an intervening variable among nurses at Hospital X in Jakarta. A quantitative approach using a cross-sectional design was employed, with data collected from 111 nurses through structured questionnaires. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that safety leadership and work environment have significant positive impacts on nurses’ work motivation. Additionally, work motivation directly influences patient safety culture. The study also finds that work motivation partially mediates the relationship between safety leadership and patient safety culture, as well as between work environment and patient safety culture. These findings suggest that both leadership practices and environmental conditions affect patient safety culture directly and indirectly by enhancing nurses’ motivation. The study highlights the importance of safety leadership and supportive work environments in promoting a sustainable patient safety culture through improved nurse motivation. From a practical perspective, hospital management should focus on fostering effective safety leadership practices and creating conducive work environments to enhance patient safety culture. This research contributes to the literature on patient safety and management by providing empirical evidence on the role of work motivation in strengthening safety culture in hospitals.

Nursing care documentation is crucial for service quality and patient safety, but incomplete and inconsistent documentation remains a challenge in hospitals. This study focuses on nurses at Medika Lestari Hospital, where documentation compliance is below expectations. The aim is to analyze how organizational commitment and supervision affect nursing care documentation, with work motivation as an intervening variable. A quantitative cross-sectional design with a structural model approach was used, and data were collected via structured questionnaires and analyzed using SEM-PLS. The results show that organizational commitment positively impacts documentation compliance (β = 0.268; p = 0.013), highlighting the importance of nurses’ attachment to organizational goals. Supervision, however, has no significant direct effect on documentation (β = 0.220; p = 0.109). Both organizational commitment (β = 0.285; p = 0.018) and supervision (β = 0.382; p = 0.000) significantly influence work motivation, indicating that managerial control and organizational attachment contribute to motivation. However, work motivation does not significantly affect documentation (β = 0.231; p = 0.053) and does not mediate the effects of commitment or supervision on compliance. In conclusion, improvements in documentation are primarily driven by organizational commitment rather than motivational or supervisory factors. Hospital management should focus on enhancing nurses’ organizational commitment and aligning supervisory practices with institutional values to improve documentation compliance sustainably.

This study aims to analyze efforts to improve the disciplinary performance of the State Civil Apparatus (ASN) in the Sorong City Regional Secretariat through the approach of apparatus compliance, internal supervision, enforcement of disciplinary sanctions, and organizational work culture. The research uses a mixed methods method, namely a quantitative approach through the dissemination of a Likert scale questionnaire analyzed using descriptive statistics and correlation, as well as a qualitative approach through in-depth interviews with the Regional Secretary, Head of the Inspectorate, Head of BKPSDM, Head of Organization and Administration, and Head of the People's Welfare Section. The study's results show that organizational work culture and internal supervision are positively related to apparatus compliance. At the same time, the enforcement of disciplinary sanctions plays a supporting role in maintaining the consistency of ASN discipline. Qualitative findings reinforce that leadership examples, employee development, and technology-based monitoring systems are important factors in improving apparatus discipline. The study's implications indicate that improving ASN discipline requires an integrated approach that strengthens the supervision system, fosters employee development, and develops an organizational work culture oriented towards public services. The study's limitation is in the narrow scope of respondents in the Sorong City Regional Secretariat; therefore, further research is recommended to include more regional apparatus and employ more comprehensive statistical analysis to yield deeper results.