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This study examines the relationship between risk disclosure levels and profitability in transportation companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The transportation industry is characterized by high exposure to operational, financial, regulatory, and market-related risks, which necessitates transparent and comprehensive communication regarding potential threats to business sustainability and long-term performance. Using a quantitative correlational approach, this study measures the level of risk disclosure through systematic content analysis of companies’ annual reports, while profitability is evaluated using the Return on Assets (ROA) indicator. The analysis is conducted to identify the extent to which transparent risk reporting contributes to improved financial outcomes. The findings indicate a significant positive relationship between risk disclosure and profitability, suggesting that companies providing more comprehensive and detailed risk information tend to achieve higher financial performance. Furthermore, the results demonstrate that transparency plays a crucial role in enhancing investor confidence, strengthening corporate governance, and supporting sustainable business practices, particularly in high-risk sectors such as transportation.

Traditional snack micro, small, and medium enterprises (MSMEs) in Indonesia face increasing market competition and rapidly changing consumer preferences, particularly among younger consumers seeking innovative and symbolic food experiences. This community engagement study aims to strengthen the profitability and sustainability of traditional snack MSMEs by integrating local flavor innovation with simple business governance practices. Using a participatory action research approach under the Merdeka Belajar Kampus Merdeka (MBKM) program in Palangka Raya, this study involved co-creation between students and local entrepreneurs in product development, production standardization, and basic financial management. Qualitative data were collected through participatory observation and stakeholder discussions, while quantitative data were obtained from sales records and simple financial reports. The results demonstrate that local flavor-based innovation, combined with standardized operating procedures and cost control mechanisms, improved product differentiation, operational efficiency, and financial performance. The intervention generated a positive net profit and strengthened the partner’s capacity for independent business management. This study contributes to the literature by positioning traditional food MSMEs as sites of cultural innovation and micro-governance, while supporting Sustainable Development Goals related to inclusive economic growth, cultural preservation, and responsible production.

This study is motivated by the rapid development of digital technology, which has positioned social media as an essential tool for disseminating information and conducting promotion, including in the field of arts and culture. Sanggar Mahligai in Siak Regency, as an institution dedicated to preserving Malay traditional dance, utilizes social media to expand its informational reach, attract public interest, and maintain the existence of traditional arts amid modern lifestyle changes. This research aims to describe how social media is used as a medium for information dissemination and promotion by Sanggar Mahligai. The study employs a descriptive qualitative method through observation, interviews, and documentation involving the head of the sanggar, social media administrators, and followers of the sanggar’s social media accounts. The findings show that Instagram and TikTok serve as the main platforms for sharing information related to training schedules, performance activities, new member registration, and activity documentation. Visual content, the use of trending formats, and active interaction with the audience significantly increase public engagement and interest in the sanggar’s activities. These results indicate that social media plays an important role in strengthening the sanggar’s visibility, fostering two-way communication, and supporting the preservation of Malay cultural arts through consistent and strategic digital practices.  

This study aims to analyze the level of digital readiness and the development of digital promotion strategies at Florina Bouquet MSME as an effort to enhance competitiveness in the digital era. The research background arises from the limited optimi\zation of Instagram features and digital marketing strategies, resulting in low product visibility in the digital market. This study employs a qualitative descriptive approach with data collected through observation, in-depth interviews, and literature review. A scoring analysis was applied to evaluate three main components: digital readiness, digital marketing strategy and implementation, and their impact on competitiveness. The findings indicate that Florina Bouquet demonstrates a relatively high level of digital readiness in terms of infrastructure and basic platform utilization; however, weaknesses remain in strategic planning, content creation, feature optimization, and consistent monitoring. Despite these limitations, the uniqueness of the product and strong market potential contribute positively to competitiveness, especially in differentiation and brand perception. The results highlight the need for more structured, consistent, and data-driven digital promotion strategies to improve marketing effectiveness and expand market reach. This study provides practical implications and strategic recommendations for MSMEs to strengthen their digital marketing performance sustainably.

The financial crisis experienced by PT Garuda Indonesia Tbk prompted the company to enter into a Debt Payment Suspension (PKPU) process as a legal measure to avoid bankruptcy and restructure its finances. The complexity of debt, liquidity pressures, and post-pandemic operational challenges have made PKPU a strategic instrument for obtaining debt payment deferrals and formulating a settlement plan that is acceptable to creditors. This study aims to analyze how the implementation of PKPU affects Garuda's rescue efforts from the threat of bankruptcy and assess the extent to which the debt restructuring resulting from PKPU in 2021–2023 effectively improves the company's financial condition. The method used is normative legal research with a legislative, conceptual, and case study approach to the homologation decision and Garuda Indonesia's official financial reports. The results of the study show that PKPU provides legal certainty for debtors and creditors through a collective postponement mechanism, and debt restructuring has been proven to significantly reduce the company's liabilities from around US$10.1 billion to around US$4.6 billion, while improving financial and operational stability in the short to medium term. In conclusion, PKPU serves as an effective corporate rescue instrument, while post-PKPU debt restructuring provides a strong foundation for Garuda Indonesia's financial recovery, although long-term sustainability still depends on the consistent implementation of the peace plan and the company's operational performance.

Health workers contribute up to 80% to the success of health development. For this reason, effective employee performance management is needed according to service performance for communicable and non-communicable diseases. The aim of this research is to analyze the factors that influence the performance of nurses in health services for non-communicable diseases and infectious diseases at the UPT Puskesmas Kuala, Kuala District, Langkat Regency.The research design used was an analytical survey with a cross sectional approach. The population of this study were all 31 nurses with a sample using a total sampling technique of 31 people. The data analysis used is the binary logistic regression test.The research results show that ability has a sig-p value of 0.025, attitude sig-p 0.014, learning sig-p 0.036, motivation sig-p 0.022, leadership sig-p 0.031 and work environment sig-p 0.048, which means it has an influence on nurse performance , while age sig-p 1.000 and perception sig-p 0.496 have no influence on nurse performance. Attitude is the dominant factor with an OR value of 28.446. In conclusion, ability, attitude, learning, motivation, leadership, and work environment influence nurse performance, while age and perception have no effect. Attitude is the most dominant factor influencing nurse performance.

Local coffee micro, small, and medium enterprises (MSMEs) in Karang Sidemen Village, Central Lombok Regency, have significant development potential; however, they still face challenges related to marketing practices and limited value addition. Conventional marketing systems restrict market reach and reduce product competitiveness. In the context of the Industrial Revolution 4.0 and Society 5.0, digital marketing offers a strategic opportunity for MSMEs to enhance product promotion and sales performance. This community service program aimed to strengthen the capacity of local coffee MSMEs through the implementation of social media–based digital marketing strategies. A participatory approach was employed, actively involving MSME actors and students through stages of problem identification, program planning, training and hands-on digital marketing practices, and evaluation. The results demonstrated an improvement in participants’ understanding and skills in utilizing social media as a promotional tool, as reflected by the initiative to develop and publish promotional video content for local coffee products, including the flagship Versilia coffee variant. The use of visual content and storytelling facilitated the practical adoption of digital marketing strategies. Overall, this program contributed to shifting marketing behavior from conventional to digital approaches and strengthening the sustainable competitiveness of local coffee MSMEs.

Cryptocurrency has become a rapidly developing digital asset class that attracts widespread investor interest due to its decentralized, anonymous, and highly volatile nature. Such volatility creates uncertainty in market movements, making it important to understand the factors that drive fluctuations in returns. This research aims to examine how fundamental indicators namely price, trading volume, and market capitalization affect return volatility, as well as to determine which cryptocurrency demonstrates the highest market efficiency based on risk assessment. The study uses panel data covering the five largest cryptocurrencies by market capitalization (Bitcoin, Ethereum, Tether, USD Coin, and Binance Coin) over the period 2019–2023. The analytical methods applied include panel data regression to identify the determinants of volatility and Value at Risk (VaR) to measure asset risk and efficiency. The findings show that price and trading volume positively and significantly increase return volatility, whereas market capitalization exerts a negative and significant effect, indicating its stabilizing role. Based on VaR analysis, Binance Coin (BNB) emerges as the asset with the highest market efficiency. The study concludes that fundamental indicators play a crucial role in shaping volatility and that BNB offers relatively better risk performance compared to its peers.

This study aims to analyze the influence of Innovative Work Behaviour, Upskilling, and Work Ethic on the Health Workers Performance with Intention to Stay as an intervening variable at RSUD Sumberrejo. The background of this research stems from challenges in improving service quality, high workload, and the need to strengthen competency and retention among health workers. The study employs a quantitative approach using a survey method through the distribution of questionnaires, with data analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS version 4.0. The population consists of 216 employees, and the sampling technique used is non-probability sampling, resulting in 140 respondents. The findings reveal that Innovative Work Behaviour, Work Ethic, and Intention to Stay have a significant positive effect on the performance of health workers. In addition, Innovative Work Behaviour and Work Ethic significantly influence Intention to Stay. However, Upskilling shows a positive but non-significant effect on both Intention to Stay and Performance, indicating that skill enhancement requires managerial support and motivation to contribute effectively to employee performance. Intention to Stay serves as a mediating variable in several relationships among the constructs. Strengthening innovative behaviour, work ethic, and competency development, accompanied by appropriate retention strategies, is essential for improving the performance of health workers in regional hospitals. Future studies are recommended to develop the research model by incorporating additional variables that may have stronger effects on Intention to Stay and Performance. Keywords: Innovative Work Behaviour; Upskilling, Work Ethic; Intention to Stay; Health Workers Performance

This study aims to examine the effect of employee competence, behavioral control, and trust on employee performance at the Bojonegoro District Health Office with Organizational Citizenship Behavior (OCB) as an intervening variable. The background of this study is related to the importance of employee performance in achieving public service organizational goals, particularly in the health sector. This study uses an explanatory quantitative method with a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The research sample consisted of 100 employees at the Bojonegoro District Health Office. The results of the analysis show that the influence of employee competence on employee performance is not significant, but employee competence has a significant influence on OCB. Behavioral control has a significant effect on employee performance, but its effect on OCB is not significant. Trust has a significant effect on OCB, but its direct effect on employee performance does not. OCB is proven to have a significant effect on employee performance. Therefore, OCB plays an important role as a mediator in improving employee performance. This study provides a theoretical contribution by clarifying the relationship between variables in the context of public service-based government organizations. In practical terms, the results of this study are expected to form the basis for recommendations to improve the quality of human resources and develop managerial strategies at the Bojonegoro District Health Office in order to support the effectiveness and efficiency of public services.

Engine performance is a critical parameter in automotive engineering as it directly affects power output, torque characteristics, and overall vehicle efficiency. One of the components that significantly influences engine performance is the exhaust system, which regulates exhaust gas flow and back pressure. This study aims to experimentally analyze the effect of replacing a standard exhaust system with an aftermarket exhaust system on the performance of a 2NR-VE engine. The research employed an experimental method using a comparative design with two testing conditions: a factory-standard exhaust system and an aftermarket exhaust system. Engine performance testing was conducted using a dynamometer (dyno test) to measure horsepower and torque across various engine speed ranges (RPM). Each testing condition was performed repeatedly, and the resulting data were averaged to reduce measurement errors and minimize the influence of operational fluctuations. The experimental results indicate that the aftermarket exhaust system significantly improves engine performance. The maximum power increased from 82.5 HP to 91.6 HP, while the maximum torque rose from 131.2 Nm to 154.4 Nm. These improvements suggest that the aftermarket exhaust configuration effectively reduces exhaust back pressure and enhances exhaust gas flow efficiency. Therefore, replacing the exhaust system can be considered an effective approach to improving engine performance, provided that the modification is technically appropriate and complies with applicable emission and noise regulations.

This study aims to examine and analyze the effect of capital structure and fixed asset turnover on return on assets (ROA) at PT Argo Pantes Tbk during the period 2013–2022. The research employs a quantitative method with a statistical analysis approach, using secondary data obtained from the company’s financial statements. The data analysis techniques include classical assumption tests, namely normality, multicollinearity, heteroscedasticity, and autocorrelation tests, followed by multiple linear regression analysis. Hypothesis testing is conducted through the coefficient of determination, partial statistical testing (t-test), and simultaneous statistical testing (F-test). The results indicate that capital structure has a significant effect on return on assets. This is evidenced by a t-value of 2.986, which is greater than the t-table value of 2.36462, and a significance level of 0.020, which is lower than 0.05. These findings suggest that an optimal capital structure plays an important role in improving the company’s profitability performance. Therefore, capital structure management should be considered a strategic factor by management in enhancing financial efficiency and overall corporate performance.

This study aims to determine the impact of Financial Technology (Fintech) and digital banking on the overall performance of conventional banking institutions in Indonesia. This research employs a qualitative approach using a comprehensive literature review as its primary method. Data analysis in this study was conducted through an extensive review of various sources, including books, peer-reviewed journal articles, research reports, official websites, newspapers, and magazines, to obtain a holistic understanding of the topic. The results of this study indicate that both Fintech and digital banking significantly affect the performance of conventional banks in Indonesia. Specifically, the effect of Fintech on conventional banking is reflected in a decrease in traditional banking profitability, because Fintech platforms provide alternative channels and competition in credit distribution and financial services. Meanwhile, the effect of digital banking on conventional banking includes improvements in operational efficiency, wider service accessibility for customers, and noticeable changes in customer behavior and expectations. These findings suggest that conventional banks must adapt strategically to remain competitive in the evolving financial ecosystem.

Public service performance represents the most visible aspect of local government administration. Sub-district offices play a crucial role as the frontline of daily administrative services. This study analyzes the management of public services at the Cianjur Kota Sub-district Office by examining governance practices, staff professionalism, and service effectiveness. A descriptive qualitative approach was employed through light observation, document analysis, and literature review. The findings reveal that the management of public services at the sub-district office is generally adequate, indicated by standardized service procedures, improved administrative flows, and better staff discipline. However, several challenges persist, including limited human resources, insufficient transparency of service information, and low community participation in providing feedback. These results highlight the importance of good governance principles  transparency, accountability, and participation  in enhancing public service quality at the sub-district level. The study recommends improving internal coordination, providing more accessible public information, and strengthening staff capacity through continuous training.

Changes in intergovernmental fiscal transfer policies and the increasing emphasis on spending efficiency in Indonesia have encouraged regional governments to strengthen fiscal independence through the optimization of locally generated revenues, particularly local taxes. This study aims to evaluate local tax performance as a strategic instrument for supporting regional fiscal autonomy and fiscal resilience under fiscal decentralization. The analysis focuses on regional governments in Lampung Province during Fiscal Years 2019–2023. Using a descriptive quantitative research design, this study employs secondary data obtained from audited regional financial reports. The analytical framework applies a value for money approach to assess local tax effectiveness, complemented by growth ratio analysis to examine revenue dynamics over time. The findings indicate that local tax performance varies considerably across regions, revenue growth remains volatile, and fiscal resilience is more likely to emerge in regions where effectiveness and growth are relatively balanced. Overall, the results suggest that strengthening fiscal autonomy requires not only achieving revenue targets but also ensuring stable and sustainable local tax performance.

Generation Z students face increasingly complex academic challenges within the competitive higher education ecosystem. The pressure to maintain academic performance, social expectations, and intense digital exposure contribute to rising mental health issues such as stress, anxiety, and burnout. This study aims to analyze the relationship between academic pressure and the psychological condition of Gen Z students using a quantitative-descriptive approach through an online survey. The research instrument adapted the Academic Stress Scale (ASS) and the Depression Anxiety Stress Scale (DASS-21). The results show that the majority of respondents experience significant academic pressure, which correlates positively with symptoms of stress and anxiety. These findings highlight the importance of educational system reform that not only emphasizes academic performance but also supports students' mental well-being. Higher education institutions are expected to provide safe spaces, reliable counseling services, and more empathetic teaching approaches in response to the mental health issues facing this generation.

Ear, Nose, and Throat (ENT) health is an essential component of adolescents’ well-being and learning performance; however, health literacy related to ENT care among senior high school students remains limited. This community service activity aimed to improve students’ knowledge and basic ENT skills at SMA Negeri 9 Pekanbaru through skill lab–based learning as a school health promotion strategy. The program was conducted through theoretical education covering basic ENT anatomy and common ENT disorders among adolescents, followed by hands-on training in simple ENT examinations using demonstration and direct practice with learning aids. Evaluation was carried out using pre-test and post-test assessments to measure knowledge improvement, as well as direct observation to assess students’ practical skills. The results demonstrated a clear increase in students’ knowledge after the intervention, along with improved ability to perform basic ENT examinations under instructor guidance. Students also showed better understanding of early signs of ENT disorders and appropriate preventive behaviors. Participation and enthusiasm during the activities were high, and most students reported that the program was beneficial and relevant to their daily experiences. This activity also supported the School Health Unit (UKS) program and strengthened collaboration between the school and the university. In conclusion, skill lab–based basic ENT training is an effective promotive and preventive approach to enhancing ENT health literacy and basic clinical skills among senior high school students.

This research presents the development of the Rembulan E Learning platform using Moodle as the primary Learning Management System for SMK Negeri 1 Pandeglang.The main objective is to provide a structured, accessible, and interactive digital learning environment that effectively supports teaching and learning activities, enhances student engagement, and facilitates teacher management of course materials. The study applies the Waterfall development model, which includes five stages requirement analysis, system design, implementation, testing, and deployment. Data collection methods involve observation of classroom practices, in depth interviews with teachers to identify pedagogical and technological needs, and comprehensive documentation review to ensure alignment with curriculum standards and user expectations. The resulting system integrates features such as digital classrooms, learning modules, assignments, discussion forums, quizzes, and student performance monitoring, offering a comprehensive digital learning experience. System testing was conducted using Black‑box Testing, complemented by limited user trials with teachers and students, which confirmed that the platform is functional, user friendly, and capable of supporting a variety of learning activities. This research contributes to the implementation of Moodle based LMS development in vocational schools, providing practical guidance for improving digital learning quality, promoting blended learning approaches, and facilitating sustainable adoption of educational technology in secondary education.

Ibnu Sina Yarsi Islamic Hospital Padang Panjang plays a crucial role in providing medical services to the community. However, challenges such as inadequate facilities, limited service space, and insufficient healthcare personnel have led to long queue times and schedule mismatches, adversely affecting patient satisfaction. This study analyzes strategies to improve service quality at the hospital using a qualitative descriptive approach with data collected through observation, interviews, and documentation involving management, medical staff, and patients. Data validity was ensured by triangulation, and analysis followed the Miles and Huberman interactive model. The findings reveal that strategies focusing on human resource development programs, performance-based budget management, and consistent application of standard operating procedures (SOP) have been implemented effectively. Despite this, limitations in human resources, budget, and physical infrastructure hinder optimal results. Strengthening internal capacity and resource optimization are necessary to achieve sustainable improvements in service quality.

On the effectiveness of using social media as a marketing channel for MSMEs in Balikpapan. MSMEs play a major role in the national and regional economy, but developments in digital technology have caused marketing patterns to change drastically from traditional methods to online media. Social media such as Instagram, Facebook, TikTok, and X are now effective marketing tools because they are able to reach a wide audience at a low cost. However, this effectiveness is highly dependent on content quality, consistent interaction, and the right marketing strategy. Although social media offers many opportunities, MSMEs in Balikpapan still face various obstacles, such as limited human resources with an understanding of digital content, a lack of ability to read marketing metrics, and limited advertising budgets. In addition, research on the effectiveness of social media on MSMEs, especially in Balikpapan, is still minimal. Therefore, this study was conducted to analyze the extent to which MSMEs utilize social media, assess its effectiveness through indicators such as reach, interaction, and sales, and identify supporting and inhibiting factors. The results of this study are expected to provide strategic recommendations for MSMEs and theoretical contributions to the development of digital marketing models.