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Sita Nurmatus Salma; Indah Yuni Astuti; Ririn Wahyu Arida

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Work enthusiasm is one of the efforts that can be made to optimize employee performance. There are several important factors that can affect employee work enthusiasm, including leadership style, compensation, and work motivation. This study aims to determine the effect of leadership style, compensation, and work motivation on employee work enthusiasm at the Kediri City Education Office. The research method used is a quantitative approach through Likert scale data. The sample in this study amounted to 69 respondents taken from the total number of employees using saturated sampling techniques. The analysis technique in this study is multiple linear analysis, t-test, and f-test processed using SPSS software version 25. The results of the study prove that leadership style, compensation, and work motivation partially have a significant effect on work enthusiasm. Also, simultaneously leadership style, compensation, and work motivation have a significant effect on employee work enthusiasm.

Ani Setyawati; Indah Yuni Astuti; Ririn Wahyu Arida

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

An employee's performance can affect the company's success in competing with its competitors to achieve its goals. However, there are several factors that can affect the rise and fall of employee performance. This study aims to determine the effect of the work environment, work discipline, and work conflict on employee performance. This study uses quantitative methods to evaluate the relationship between variables. Data were obtained through questionnaire results analyzed using SPSS Version 25 software. The total questionnaire data was 31 respondents from the number of J&T Express and J&T Cargo employees at the Kras, Ngadiluwih, and Mojo Branches. The results of this study prove that the work environment, work discipline, and work conflict have a partial and simultaneous effect on employee performance. The coefficient of determination supports the results of this study with a percentage level of 81.9% of variable (X) affecting variable (Y). Also, the work environment successfully dominates its influence on employee performance.

Tiara Puspa Laksitasadewi; Didin Kurniayu; Bangun Putra Prasetya

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The high rate of employee turnover in the café business, along with café Sapa Seduh's record-high turnover of 40% in the past year, prompted the research. The study used a quantitative methodology with an explanatory focus. With complete sampling as the method of selection, the population comprised all eighteen permanent employees. A validated and reliable Likert-scale questionnaire was used to gather data. Multiple linear regression in SPSS version 26 was used to analyse the data. The findings indicated that there was a significant partial effect of the workload variable on turnover intention (significance value 0.000 < 0.05), but no significant partial effect of the compensation variable (significance value 0.481 > 0.05). Nevertheless, the combination of workload and compensation had a notable impact on turnover intention (significance value 0.000 < 0.05), as determined by an Adjusted R Square value of 0.851. These results show that employees' intention to leave is most affected by workload. Consequently, in order to lower turnover rates, management should prioritise the equitable management of staff workloads.

Muhammad Khaizul Maqoshid; Natal Indra

Jurnal Manajemen Kreatif dan Inovasi 2025 International Forum of Researchers and Lecturers

This study aims to determine the effect of work environment and rotation on employee performance at the Secretariat of the Human Resources Development Agency (BPSDM) of the Ministry of Transportation. A conducive work environment and the implementation of proper job rotation are believed to be able to increase employee motivation and work productivity. This study uses a quantitative approach with a survey method by distributing questionnaires to 30 respondents who are employees of the BPSDM Secretariat. Data analysis was carried out using multiple linear regression to test the simultaneous and partial effects between independent variables and dependent variables. The results of the study indicate that both the work environment and rotation have a positive and significant effect on employee performance, both partially and simultaneously. This indicates that improving the quality of the work environment and implementing proper job rotation can contribute to improving employee performance. Data collection used in this study was a questionnaire whose results were calculated using SPSS Version 25. The results of the F test in this study, the calculated F value obtained was 173.617 which means> F table 3.35 where the significance level is <0.05, which is 0.000. Therefore, the hypothesis that simultaneously states that the Work Environment and Rotation have a significant effect on employee performance is accepted.

Dias Yunita Rahmawati; Nur Isroatul Khusna

  This research is motivated by the importance of disaster education from an early age, particularly in disaster-prone areas such as Indonesia, and the need for innovative learning media to enhance students' preparedness. Therefore, the researcher chose documentary films as a learning medium, as they present objects, concepts, or processes in a concrete and realistic manner. Consequently, documentary films serve not only as a learning resource but also as a means for students to understand appropriate actions for disaster mitigation and adaptation.The objectives of this study are to determine the effect of documentary film as a learning medium on students' cognitive abilities, to examine the effect on students' psychomotor skills, and to assess the extent to which cognitive abilities influence psychomotor skills.The research method used is quantitative with an experimental approach. The subjects of this study were students of class XI-H at SMAN 1 Karangan, Trenggalek. The instruments used included cognitive ability tests, psychomotor project assessments, and reports. Data analysis techniques involved the use of t-tests and regression analysis, calculated using IBM SPSS Statistics 26. The results showed that the use of documentary film as a learning medium had a positive effect on students' psychomotor abilities. This is supported by the results of a simple linear regression test, which produced a significance value (Sig. 2-tailed) of 0.015 < 0.05, indicating that H₀ is rejected and H₁ is accepted.

Annisa Eka Maghfiroh; Rifky Budi Setiawan; Muhammad Dharma Tuah Putra Nasution

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The degree of customer happiness is impacted by the location and quality of the service. Consumers will always remember favorable memories, and they are more likely to suggest the experience to others. The goal of this research is to further explore and comprehend the Analysis of Service Quality and Location on Customer Satisfaction at J&T Express ED Saqila Medan. The study's sample size was 100 people. Quantitative approaches were used in this study. The data analysis method employed in this study was purposive sampling, and the results were analyzed using a statistical formula, specifically multiple linear regression analysis with the help of the SPSS version 26 program. According to the results of this research, customer satisfaction is significantly and positively impacted by service quality. Similarly, the site also has a substantial and beneficial impact on how happy clients are. With a percentage of 51. 8%, it may be deduced that there is a strong correlation between service quality and location with customer satisfaction, and that the remaining 48. 2% may be attributed to other variables not covered in this research.

Khujaji, Afie Khotimil; Poyo, M. Denu; Waskito , Budhi

International Journal of Communication, Tourism, and Social Economic Trends 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to examine the influence of transcendental communication on the practice of the tahlilan tradition among the congregation of Nurul Huda Mosque in Bandar Lampung. Transcendental communication, defined as spiritual interaction between individuals and the divine, is seen as a key factor in shaping religious behavior and sustaining traditional religious rituals within the community. The research employs a quantitative approach using survey methods with 60 respondents selected through total sampling. Data were collected using a structured questionnaire that had passed validity and reliability tests, and analyzed using linear regression through IBM SPSS Statistics 25. The results indicate that transcendental communication significantly influences the tahlilan tradition, with a significance value of 0.004 (< 0.05) and a positive regression coefficient of 0.350. These findings suggest that the stronger the transcendental communication experienced by individuals, the greater their belief in and participation in the tahlilan tradition. Furthermore, the study confirms that the research data meet the classical assumptions of normality and homoscedasticity. In conclusion, transcendental communication plays a substantial role in reinforcing collective religious traditions and spiritual continuity within local Muslim communities. This research contributes to a broader understanding of how spiritual dimensions influence the preservation of Islamic cultural-religious practices in a contemporary setting.

Rhaisatul Rindyani Putri; Irwina Meilani

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the effect of Gapura Angkasa's pre-flight service quality on passenger satisfaction of Citilink Airlines at Lombok International Airport. Service quality is crucial in the airline industry, as it directly affects passenger satisfaction — a reflection of their emotional response to the services received. A quantitative method was used, with data collected through questionnaires distributed to Citilink passengers in Yogyakarta who had flown via Lombok International Airport. The data were analyzed using simple linear regression, t-test, and coefficient of determination with the help of SPSS v.25. The results show that the t-value (22.321) is greater than the t-table (1.660), with a significance level of 0.000 < 0.05, indicating that the alternative hypothesis (Ha) is accepted. This means Gapura Angkasa’s pre-flight service has a positive and significant effect on Citilink passenger satisfaction. The coefficient of determination (0.834) indicates that 83.4% of passenger satisfaction is influenced by pre-flight services, with a very strong correlation (correlation coefficient of 0.914).

Ramadhany, Ridha; Intan Kumalasari; Murraya Putri Palupi

Public Service And Governance Journal 2025 Universitas 17 Agustus 1945 Semarang

Organizational success will be achieved if a positive work culture motivates individuals to work with high intensity. The purpose of this study is to measure how much influence organizational culture has on the performance of employees of the South Sulawesi Provincial Health Office. The research method used is a case study where variables are measured on a Likert scale of 1-5. The population taken was 263 employees then selected based on a 10% significant level sampling to 73 people. Data collection used survey, observation and documentation methods, while data analysis used a multiple regression model through SPSS version 29. The results of the study obtained 1) The simultaneous influence of organizational culture on performance has an impact of 47.78% (moderate). 2) The partial influence of the dimensions of Involvement, Consistency and Adaptability does not show a significant influence on Performance. However, the Mission dimension is proven to have a significant impact so that employees tend to focus more on working effectively and efficiently. 3) Descriptive analysis of Denison's organizational culture model at the South Sulawesi Provincial Health Office emphasizes Involvement which tends towards team orientation on cooperation, collaboration and involvement of team members so as to create employee satisfaction to prevent conflict in the organization. A good organizational culture will create a balanced atmosphere, which is reflected in work productivity, motivation, and employee commitment.

Alifanisa Bianca Fladysti; Faisol Faisol; Susi Damayanti

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the development of the local fashion industry driving increasingly competitive competition, including in the bag product sector. This study aims to determine the effect of product design, word of mouth, and price on purchasing decisions for TBLZ Official bag products in Kediri, both partially and simultaneously. The approach used is quantitative research with a causal research type. The sample in this study amounted to 100 respondents who were TBLZ Official consumers. The sampling technique used the purposive sampling method, while data analysis was carried out using multiple linear regression using SPSS software version 25. The results of the study indicate that partially the variables of product design, word of mouth, and price have a significant effect on purchasing decisions, as indicated by their respective significance values ​​below 0.05. Simultaneously, the three variables also have a significant effect on purchasing decisions, with a calculated F value of 330.712 and a significance of 0.001. The coefficient of determination (Adjusted R²) value of 0.909 indicates that 90.9% of the variation in purchasing decisions can be explained by the three independent variables. Thus, companies are advised to focus on design innovation, strengthen word of mouth strategies, and consider appropriate pricing in order to increase consumer purchasing decisions. Keywords: Product Design, Word of Mouth, Price, Purchase Decision, Tblz Official Abstrak. Penelitian ini dilatar belakangi oleh perkembangan industri fashion lokal mendorong persaingan yang semakin kompetitif, termasuk dalam sektor produk tas. Penelitian ini bertujuan untuk mengetahui pengaruh desain produk, word of mouth, dan harga terhadap keputusan pembelian produk tas TBLZ Official di Kediri, baik secara parsial maupun simultan. Pendekatan yang digunakan adalah penelitian kuantitatif dengan jenis penelitian kausal. Sampel dalam penelitian ini berjumlah 100 responden yang merupakan konsumen TBLZ Official. Teknik pengambilan sampel menggunakan metode purposive sampling, sedangkan analisis data dilakukan dengan regresi linier berganda menggunakan bantuan software SPSS versi 25. Hasil penelitian menunjukkan bahwa secara parsial variabel desain produk, word of mouth, dan harga berpengaruh signifikan terhadap keputusan pembelian, yang ditunjukkan dengan nilai signifikansi masing-masing di bawah 0,05. Secara simultan, ketiga variabel tersebut juga berpengaruh signifikan terhadap keputusan pembelian, dengan nilai F hitung sebesar 330,712 dan signifikansi 0,001. Nilai koefisien determinasi (Adjusted R²) sebesar 0,909 mengindikasikan bahwa 90,9% variasi dalam keputusan pembelian dapat dijelaskan oleh ketiga variabel independen. Dengan demikian, perusahaan disarankan untuk fokus pada inovasi desain, memperkuat strategi word of mouth, serta mempertimbangkan penetapan harga yang sesuai agar dapat meningkatkan keputusan pembelian konsumen.   Kata kunci: Desain Produk, Word Of Mouth, Harga, Keputusan Pembelian, Tblz Official

Agus Susanti

Garina 2025 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This study aims to determine the effect of creativity, innovation, and income expectations on the entrepreneurial interest of students at the Ibu Kartini Social Welfare Academy (AKS). The approach used is quantitative, with data collection techniques through questionnaires distributed to all students in semesters IV, VI, and VIII who have taken entrepreneurship courses, with a total number of respondents of 94 people (using census techniques). The data were analyzed using multiple linear regression analysis with the help of SPSS version 20. The results showed that the three independent variables (creativity, innovation, and income expectations) simultaneously had a significant effect on students' interest in entrepreneurship. However, partially, the income expectation variable had the most dominant effect on interest in entrepreneurship. The conclusion of this study shows that the expectation of higher income is the main motivation for students to enter the world of entrepreneurship. Therefore, strategies to increase entrepreneurial interest need to be focused on increasing students' understanding of the potential income in entrepreneurial activities as well as providing real facilities and support from the campus and external parties.

Erniken Siska Anggun

Publikasi Para ahli Bahasa dan Sastra Inggris 2025 Asosiasi Periset Bahasa Sastra Indonesia

Reading comprehension is a crucial skill in learning English, particularly at the Islamic high school level. Students at this stage are often exposed to lengthy texts, yet they still encounter difficulties in fully understanding the content. This challenge may stem from limited use of interactive learning media and the predominant reliance on traditional media, such as monotonous paper-based worksheets that are less engaging. Therefore, this study aims to evaluate the effectiveness of paper worksheets versus Liveworksheet in enhancing reading comprehension among Islamic senior high school students. The research employed a quasi-experimental design with two classes: an experimental group and a control group. Data collection involved pre-tests and post-tests using Islamic-themed reading materials. Data analysis was performed using SPSS software version 25 for Windows, employing paired sample t-tests and effect size calculations to assess the impact of the treatments. Results indicated that the mean post-test score for the experimental group (92.47) exceeded that of the control group (73.63), with the difference being statistically significant (p < 0.05). This suggests that Liveworksheet is more effective than traditional paper worksheets in improving reading comprehension. The effect size, measured using Eta Squared (η² = 0.869), showed a substantial medium effect of using Liveworksheet on students' reading skills. These findings demonstrate that Liveworksheet can effectively enhance reading comprehension and serve as a valuable alternative media for reading instruction.

Iman Putra Jaya Hulu; Sumarni Kristiani Siregar; Bayu Teta

JUREKSI (Journal of Islamic Economics and Finance) 2025 STIKes Ibnu Sina Ajibarang

This study aims to analyze the influence of mental health and work-life balance on turnover intentions of Generation Z employees in Medan City. The method used in this study is quantitative involving 65 respondents as samples. The data were analyzed using multiple linear regression with SPSS version 26. The results of the validity and reliability tests indicate that the research instrument is valid and reliable. The classical assumption test has been met, including normality, multicollinearity, and heteroscedasticity. Regression analysis shows that mental health and work-life balance have a positive and significant influence, both partially and simultaneously, on turnover intentions. The Adjusted R Square value of 0.604 indicates that the two variables can explain 60.4% of the variation in turnover intentions.

Siti Hasanah; Harum Anisa; Bella Uci Sapitri Br S Meliala; Ariqa Shafa Nurelf; April Novi Kristiani Telaumbanua +1 more

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of work motivation and work discipline on employee performance at PT Tiki Jalur Nugraha Ekakurir (JNE) Kampung Lalang, a logistics and delivery service company. Optimal employee performance is the result of a combination of internal drive (motivation) and compliance with work regulations (discipline). This research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to respondents who are operational employees at JNE Kampung Lalang. Data were analyzed using multiple linear regression assisted by SPSS software. The results showed that work motivation has a positive and significant effect on employee performance with a coefficient value of 1.000 and a significance of 0.000. Conversely, work discipline has a negative but significant effect on employee performance with a coefficient value of -0.388 and a significance of 0.000. This finding indicates that increasing work motivation can encourage increased employee performance, while negative results from work discipline. This study emphasizes the importance of management in properly understanding the internal factors that influence performance so that the policies implemented do not have a counterproductive impact.  

Ahmed Amer Kazim

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Productivity is one of the major issues facing Iraqi educational institutions, and it can be identified by examining the factors that influence it. Work-life balance is one of the key elements affecting the productivity of companies that rely heavily on human resources. Therefore, the purpose of this study was to examine how WLB affects employee productivity in Iraqi educational institutions. The study used a quantitative, cross-sectional, and correlational methodology. Every employee in academic institutions in Iraq who worked in the educational departments of the Maysan Education Directorate was included in the statistical population. Using random sampling and variance calculations, the sample size was calculated to be 200. A standard productivity questionnaire based on the ACHIEVE (1980) model and two work-life balance questionnaires by Wang and (2009) served as data collection tools for the study. Expert opinions were used to validate the questionnaires in terms of form and content, and Cronbach's alpha coefficient was used to assess the reliability of the instrument to be greater than 0.7. Smart PLS and SPSS 22 software were used for analysis. The results showed that employee productivity was affected by all elements of work motivation.

Dwi Mahdi Mahesa; Natal Indra

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of customer service and product innovation on customer satisfaction at Resto Mie Gacoan. Using a quantitative method with an associative approach, data were collected through questionnaires distributed to 40 active customers. Analysis techniques included validity and reliability tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²) using SPSS. The results show that product innovation has a relatively more significant influence on customer satisfaction than customer service, though its significance value slightly exceeds 0.05. Customer service does not have a statistically significant effect. Simultaneously, both variables do not significantly influence customer satisfaction. However, the R² value of 12.6% indicates that service and product innovation still contribute to variations in satisfaction, with the rest influenced by other factors not included in the model. These findings suggest that product innovation plays a more crucial role in enhancing satisfaction at Resto Mie Gacoan. Therefore, management is encouraged to prioritize innovative menu development and unique customer experiences in their marketing strategies.

Chamelia Tsany Septihandari; Awang Firmansyah

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

The implementation of the Surabaya Taekwondo City Championship 2025 is an opportunity to measure the success of sports events at the regional level, especially Surabaya City. This study aims to analyze the level of satisfaction of participants and visitors to the implementation of the 2025 Surabaya Taekwondo City Championship using the Service Quality (ServQual) method, which includes Physical Evidence (Tangibles), Reliability, Responsiveness, Assurance, and Empathy using quantitative research methods with a survey approach. Data were collected through questionnaires which distributed to coaches and guardians of championship students in Surabaya. The sampling technique used the Proportionate Stratified Random Sampling method with a total of 243 respondents. The data analysis technique uses a Likert scale which is then processed with SPSS software. The results showed that all dimensions of Service Quality have a high level of validity and are strongly correlated with visitor satisfaction. In general, the championship received a good assessment, especially in the aspects of service reliability and assurance. However, there are several aspects that need to be improved, such as facility comfort, committee communication effectiveness, and responsiveness to visitor complaints. The conclusion of this study is that the implementation of the 2025 Surabaya Taekwondo City Championship has met the satisfaction standards of participants and visitors, although there are still several aspects that need to be improved. Therefore, it is necessary to improve the quality of facilities, optimize committee communication, and strengthen the security system and services.

Rizka Khairunnisya Br Sinaga; Wan Dian Safina; Suhaila Husna Samosir; Nur’ain Harahap

International Journal of Management and Digital Sciences 2025 International Forum of Researchers and Lecturers

The purpose of this research is to analyze and identify the influence of work capability, innovative work behavior, and internal work environment on employee performance at PTPN IV Regional II Kebun Limau Mungkur. This study involved 125 respondents, consisting of all employees of PTPN IV Regional II Kebun Limau Mungkur. The sample was determined using the Slovin formula, resulting in 95 participants in the survey. Data were collected through observation, documentation, interviews, and the distribution of questionnaires using a Likert scale. The methods used to analyze the data include classical assumption tests, validity and reliability tests. Data analysis was conducted using multiple linear regression through the SPSS program. The results of this study partially (t-test) prove that work capability has a positive and significant effect on employee performance at PTPN IV Regional II Kebun Limau Mungkur. Innovative work behavior has a positive and significant effect on employee performance at PTPN IV Regional II Kebun Limau Mungkur. The internal work environment also has a positive and significant effect on employee performance at PTPN IV Regional II Kebun Limau Mungkur. Additionally, work capability, innovative work behavior, and internal work environment simultaneously have a positive and significant effect on employee performance at PTPN IV Regional II Kebun Limau Mungkur, with an Fcount value (14.283) > Ftable (2.70), and a significance value of 0.000 < 0.05.

Hameed Shukur Abdul Ameer Al-Azzawi; Aymen Hadi Talib; Basim K. M. Nasrawi

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Organizations have faced numerous challenges in their pursuit of expanding creativity due to the current market realities, necessitating the adoption of new mechanisms to address competition in contemporary markets. Knowledge is considered a key element in enhancing an organization's ability to succeed and excel, particularly through differentiation and sustaining competitive advantages. This research focuses on examining the role of knowledge in service differentiation strategies in service organizations in Baghdad. The study identifies the knowledge requirements and their impact on building these strategies. The research employed a descriptive-analytical approach, distributing a questionnaire to 115 managers in various service organizations in Baghdad, with 104 valid responses being retrieved for analysis using the SPSS software. The results revealed a significant correlation and impact between marketing knowledge and its various dimensions (such as employees, environment, suppliers, and processes) and the service differentiation strategy. The results revealed a significant impact of knowledge on the service differentiation strategy in the studied institutions. It was found that knowledge explains 42.1% of the variation in the differentiation strategy, with each increase in knowledge leading to an increase in differentiation. Additionally, the results highlighted a significant impact of knowledge in various areas, such as employee knowledge (which explains 26% of the variation), environmental knowledge (which explains 23.3%), provider knowledge (which explains 16%), and process knowledge (which explains 31.3%). These factors collectively demonstrated that increasing knowledge in each area contributes to the enhancement of the service differentiation strategy, thus confirming the hypothesis of the study that a significant relationship exists between knowledge and differentiation strategy.

Luh Putu Citra Kusuma; I Nyoman Wijana Asmara Putra

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Carbon emission disclosure is a form of corporate concern aimed at maintaining emission levels below permitted thresholds through written disclosures in sustainability reports. One of the factors identified as influencing carbon emission disclosure is the demographic background of the board of directors, including age, nationality, and educational background. This study aims to examine the influence of the board of directors' demographic background on carbon emission disclosure. The population in this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling method, resulting in 117 observations. Learning theory serves as the theoretical basis for the analysis and interpretation of the findings. Data analysis was conducted using the Statistical Package for Social Sciences (SPSS) software. The results indicate that age, nationality, and education of the board of directors have a positive effect on carbon emission disclosure. The theoretical implication of this study is that demographic backgrounds of board members contribute to the adoption of environmental reporting practices. Practically, the findings are expected to provide useful information and considerations for companies, investors, and policymakers in decision-making processes.