Publication Search

Sustainability reporting has been increasingly popular in recent years as businesses become more aware of environmental challenges. 96% of the top businesses in the world have implemented sustainability reporting practices, according to a KPMG survey. The effect of sustainability reporting practices on environmental performance is examined in this study. Sustainability reports, the implementation of GRI standards, and external assurance are used to gauge sustainability reporting procedures; firm size is used as a control variable. In this study, 305 observational data from manufacturing firm over a five-year period (2018-2022) were analysed quantitatively using binary logistic regression. The findings indicate that while the use of GRI standards has a positive and significant effect on environmental performance, sustainability reports and external assurance have no significant effect. These findings show that the implementation in GRI standards encourages business commitment to sustainable practices and transparency, both of which have a significant impact on environmental performance. In the meanwhile, external assurance and sustainability reports tend to be mostly symbolic and do not demonstrate a real commitment to environmental improvement. Environmental performance is positively impacted by the control variable, firm size. These findings suggest that a company's environmental performance is correlated with its size. As a control variable, firm size contributes to maintaining and clarifying the relationship between environmental performance and sustainability practices while ensuring objective and valid study findings. This study emphasizes the importance of strengthening the quality of sustainability reporting and expanding the application of external standards and assurance to improve the credibility and accountability of corporate environmental performance in Indonesia.

This study evaluates the consistency of transmitter level performance through calibration data obtained from the Instrumentation Maintenance Unit of the Cilegon PLTGU. The purpose of this study is to determine the accuracy, linearity, and stability of transmitter output against standard reference values. Qualitative methods were used, including direct observation, interviews, and literature studies to support the analysis of calibration procedures. Calibration data from the Masoneilan 12420-51 and Yokogawa EJA210E transmitters were analyzed using a comparative approach between normal and abnormal calibration results. Classification was based on the difference between the actual output and the 4–20 mA standard signal, with a tolerance limit of ±0.25% in accordance with ISA and IEC calibration standards. The results of the study show that the Level-3 Deaerator Storage Tank transmitter operates within the normal range, with excellent linearity and accuracy, while the Flash ST Tank Level transmitter shows minor deviations outside the tolerance limit, categorized as abnormal. These deviations suggest the potential for drift or zero shift influenced by environmental factors and aging. This study concludes that periodic calibration is necessary to maintain tranmitter performance reliability and ensure accurate signal transmission in the automatic control system at the Cilegon PLTGU facility.

This study aims to assess the financial performance of PT Mayora Indah Tbk from 2022 to 2024 using several financial ratios, including liquidity, solvency, and profitability. The method used in this study is a quantitative approach. In this study, the data analyzed is secondary data, where the population includes all financial statements of PT Mayora Indah Tbk. The sample taken for this study is the financial statements of PT Mayora Indah Tbk in 2022-2024. The results of the analysis show that the company's liquidity ratio is in good condition with Current Ratio (CR) reaching 298.3% and Quick Ratio (QR) of 216.8%, which exceeds existing industry standards. On the solvency ratio, the Debt To Asset Ratio (DAR) was recorded at 40.3%, which is significantly higher than the industry standard of 35%, indicating a situation that is not ideal. Conversely, the Debt To Equity Ratio (DER) of 67.9% shows a positive performance, which is below the industry standard of 90%. For profitability ratios, the company recorded a Net Profit Margin (NPM) of 8.4%, Return On Assets (ROA) of 10.9%, and Return On Equity (ROE) of 18.2%, all of which are below industry standards, indicating that profitability conditions are still low

Leadership and quality management issues in education are important concerns in efforts to improve the quality of educational services and outcomes. Various studies have shown that the quality of principal leadership significantly influences the performance of educational organizations, but a comprehensive synthesis of leadership models and their implementation in quality management is still limited. This article aims to review the literature related to the role of leadership in implementing quality management strategies. The method used is a literature review with a qualitative approach. Data were obtained from Google Scholar and the Publish or Perish application with the keyword "Quality Leadership," covering the publication period 2020–2025. Of the 20 identified articles, a screening and selection process was carried out, resulting in 5 articles for in-depth analysis. The results of the thematic review indicate three main trends: (1) the integration of leadership and quality management strategies impacts educational performance and standards, (2) transformational, visionary, and leadership styles contribute differently to quality improvement, and (3) the urgency of effective leadership is seen in the ability to build a quality culture and face global challenges. The conclusion of this study emphasizes the central role of leadership in educational quality. Further research is recommended to explore the influence of digital and collaborative leadership in the context of 21st-century education.

This study aims to determine and analyze employee performance in improving services at the Population and Civil Registration Office of Gorontalo City. Viewed from the following aspects: (1) Performance Quality, (2) Punctuality, (3) Initiative, (4) Ability, and (5) Communication. This research method uses a Qualitative Approach with a Descriptive type. Data collection techniques used in this study are observation, interviews, and documentation. The results of the study indicate that employee performance is generally good, as seen from the existence of friendly, clear service, and the use of technology to support the administrative process. However, there are still several obstacles, especially related to limited service infrastructure and network disruptions that hinder the speed of service. From the aspect of performance quality, employees have attempted to provide services according to standards, although document errors are still found due to the lack of accuracy from the public in completing files. The timeliness of service is relatively optimal, supported by the implementation of a maximum service standard of 24 hours. From the initiative side, employees have been quite responsive to public complaints. Employees' ability to operate service applications is good. Meanwhile, the communication aspect has been running effectively through the delivery of information that is easy to understand, a persuasive attitude, and the use of supporting media such as pamphlets and banners.

The quality of outpatient services is an essential indicator of hospital performance and patient satisfaction. At Mega Buana Hospital Palopo, patient complaints remain regarding waiting times, limited facilities, and staff communication, highlighting the need for evaluation based on the Ministry of Health Regulation No. 129/Menkes/SK/II/2008. This study aimed to analyze the relationship between human resources, medical staff interactions, service processes, and patient satisfaction with outpatient service quality. This research employed a quantitative design with a cross-sectional approach. A total of 116 patients were selected through accidental sampling. Data were collected using a validated and reliable questionnaire and analyzed using the chi-square test. The results revealed significant associations between human resources (p=0.001), medical staff interactions (p=0.003), and patient satisfaction (p=0.002) with outpatient service quality. The service process, particularly waiting time and queue management, proved to be important factors influencing patients’ perceptions of service quality. Overall, the service quality was categorized as good but not yet fully aligned with the national standards, especially in administrative speed, queue system, and facility comfort. In conclusion, outpatient service quality at Mega Buana Hospital Palopo is influenced by human resources, medical staff interactions, service processes, and patient satisfaction. The findings emphasize the importance of strengthening human resource management, improving the quality of medical staff communication, enhancing queue management, and providing adequate supporting facilities to meet national service standards.

Solid financial performance is a crucial foundation for companies to achieve long-term success. In the banking context, financial health assessments are essential, as they directly relate to the stability of the national financial system. Therefore, the Financial Services Authority (OJK) has established standards for evaluating bank soundness using the RGEC method, which includes four key aspects: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital. This study aims to analyze the soundness level of PT Bank Central Asia Tbk (BCA) during the 2020–2024 period using the RGEC approach. The assessment is conducted by evaluating financial ratios such as Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). The analysis results show that BCA achieved a "very healthy" rating (PK-1) in all RGEC aspects. This reflects BCA's ability to effectively manage risk, implement sound corporate governance principles, and maintain strong profitability and capital. These findings strengthen BCA's position as one of the best-performing banks in Indonesia and demonstrate the company's commitment to maintaining financial stability and customer trust.

This study assesses the influence of organizational culture, physical work environment, and non-physical work environment on employee performance at UD. Sumber Rejeki. Organizational culture is understood as the values, norms, and patterns of behavior agreed upon by members. The physical work environment refers to tangible conditions such as layout, lighting, and cleanliness. The non-physical work environment relates to the psychological climate and social relationships in the workplace. The research design is quantitative with a census or saturated sample technique. All 32 employees were respondents. The instrument was compiled using a Likert scale. The data were processed using SPSS 25. The analysis stages included validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test for partial effects, f-test for simultaneous effects, and the coefficient of determination R². The partial test results showed that organizational culture did not have a significant effect on employee performance. Conversely, the physical work environment and non-physical work environment had a positive and significant effect. The simultaneous test confirmed that the three variables together had a positive and significant effect on performance. These findings indicate that improvements in physical aspects such as room comfort, equipment, and safety standards, as well as strengthening non-physical aspects such as supervisor support, role clarity, and communication, are more directly related to performance improvement than existing cultural characteristics. In practical terms, management needs to prioritize programs to improve the physical work environment and psychological climate, accompanied by periodic evaluations so that the impact can be measured against performance indicators.

Infusion Device Analyzer is a tool for testing the performance of an infusion pump and Syringe Pump. This tool measures flow and occlusion provided by the infusion pump and syringe pump. So a tool is needed to calibrate the infusion pump and syringe pump according to applicable standards so that swelling does not occur in the patient. The design of this calibration tool can also be used as student learning material so that students can understand and comprehend the working principles of the Infusion Device Analyzer. This tool is made using the Arduino Uno control system and there is an occlusion and flow measurement display along with room temperature and humidity which will be displayed on the Nextiton 4'3 Inch LCD. Accompanied by an optocoupler sensor as a liquid flow detector and an MPX5700AP sensor as a liquid pressure detector which is equipped with a DHT22 sensor as a room temperature and humidity meter. This calibrator tool is also equipped with a solenoid valve to regulate the entry of fluid to be measured between flow or occlusion measurements. The function test results show that the flowrate measurement of 10 is 12ml/h, 50 is 54ml/h, 100 is 105ml/h while the occlusion with a rate of 100 is 2.66 psi and the tolerance value for the parameters is appropriate. Therefore, the tool created is close to the desired plan and can be used as a suitable comparison of whether a Syringe Pump or Infusion Pump tool is suitable after repairs or during maintenance. This tool can also be used in learning for students to understand the parts of the working principle of this tool.

The rapid advancement of science and technology requires universities to provide safe, comfortable, and representative learning facilities. One such initiative is the construction of a five-story lecture building at Dr. Soetomo University, designed with a steel structure as an alternative to reinforced concrete. Steel was chosen due to its high tensile strength, uniform material properties, lighter weight, ease of installation, and strong resistance to earthquake loads. This study aims to design a five-story lecture building with a steel structure that meets the requirements of strength, stability, and safety in accordance with applicable standards. The method applied is structural planning based on SNI 1729:2020, SNI 1727:2020, and SNI 1726:2019 using the Load and Resistance Factor Design (LRFD) approach. Structural analysis was conducted with SAP2000 version 2014 through three-dimensional modeling that considers geometry, material properties, loading, and placement. The results show that the selected steel profiles for beams, columns, and connections are capable of supporting the combination of dead loads, live loads, and seismic loads with safe performance. The maximum stress remains below the allowable limit, and the deflection values do not exceed the permitted deviation. These findings confirm that steel provides efficiency in dimensions and materials while offering practicality and earthquake resistance, and the design produced can serve as a useful reference for future multi-story building projects in earthquake-prone regions.

This article presents a review study that proposes a blended model combining actual programming techniques with queuing theory to improve the performance and service quality of service systems. The main objective is to design a system that is capable of serving customers as efficiently as possible, using solutions derived from queuing theory to regulate and optimize customer flow, while applying accurate programming methods to ensure that the system operates correctly and in accordance with established standards. The study discusses how these two approaches complement each other and demonstrates that integrating them provides a balance between operational efficiency and the quality of services delivered. To illustrate the effectiveness of this hybrid model, a case study is examined to highlight the practical impact and real-world implications of the proposed framework. Both mathematical formulations and experimental analyses were employed to evaluate the model’s effectiveness. Findings indicate that this combined approach not only enhances system reliability but also provides measurable improvements in customer satisfaction and service outcomes. By offering a structured way to integrate queuing solutions with precise programming, this research contributes to the development of more sustainable and effective service management strategies. The model therefore has significant potential for broader application in industries that rely heavily on service delivery and customer flow optimization.

This research examines the influence of transactional leadership and the entrepreneurial competence of school principals on the effectiveness of education financing in primary and secondary education settings. Effective education financing is essential to ensure that limited resources are allocated optimally to improve learning quality, infrastructure, and institutional sustainability. Transactional leadership—marked by clear performance standards, reward and punishment mechanisms, and strict supervision—provides a structured framework for financial accountability and goal achievement. Entrepreneurial competence, on the other hand, equips principals with the ability to recognize funding opportunities, innovate in revenue generation, and manage financial risks. The study adopts a quantitative survey design involving school principals and financial management personnel from a representative sample of public and private schools. Data were collected using validated questionnaires and analyzed through multiple regression to measure the direct and combined effects of the two independent variables on education financing effectiveness. The findings reveal that both transactional leadership and entrepreneurial competence significantly and positively affect financial effectiveness. Transactional leadership strengthens transparency and budget discipline, while entrepreneurial competence fosters diversification of funding sources and innovative financial strategies. These results highlight the strategic importance of integrating leadership development with entrepreneurial training for school principals. Strengthening these competencies not only enhances financial planning and accountability but also reduces dependence on a single funding source, supporting long-term educational sustainability. Future studies are encouraged to explore additional mediating factors such as organizational culture, technological infrastructure, and community involvement to provide a more comprehensive understanding of education financing dynamics.

Background: Nurses are the most dominant health workers in hospitals including inpatient installations. This dominance tends to have an impact on the main focus of the community including patients. When the nurse's performance is good, being able to cover all services in the hospital will be of good value in the eyes of the community and patients, making it a crucial point for nurses to work in accordance with the competencies, main tasks and functions and practice standards set by health care facilities. This study examines the relationship between nurse performance and patient satisfaction treated at the inpatient installation of Bhayangkara Hospital Jayapura. Method: This study is a type of non-experimental quantitative research with correlation studies. Data collection was carried out using questionnaires. The number of respondents was 98 people with the same number of nurses and patients, namely 49 people. The sampling technique used was incidental. Data were analyzed using spearmank rho. Result: Based on the results of the study, it was found that the age of 26-45 years, female, with a Diploma III education, and a length of work of more than 3 years. While the majority of patient respondents were aged 18-25 years, female, with the most education being high school, having a self-employed job, and a length of care of 1-3 days. The performance of nurses found to be categorized as good while the majority of patient satisfaction was very satisfied. The results of the spearman rho analysis obtained a correlation strength level of 0.924 with a p-value of 0.000. Conclusion: Nurse performance is related to patient satisfaction treated at the inpatient installation of Bhayangkara Hospital Jayapura. It is expected that the measurement of nurse performance with patient satisfaction will be carried out periodically, a maximum of once a year to evaluate nursing services.

This study aims to analyze the effect of Corporate Social Responsibility (CSR) implementation on profitability, with the Sustainability Report acting as a moderating variable, at PT Sinergi Gula Nusantara, Ngadirejo Sugar Factory, during the 2019–2023 period. Profitability was measured using Return on Assets (ROA) and Net Profit Margin (NPM), CSR was assessed through the PROPER rating, and the Sustainability Report was evaluated using a disclosure index based on the Global Reporting Initiative (GRI) standards. The research utilized a quantitative descriptive method and Moderated Regression Analysis (MRA) to test the relationships between the variables. The findings revealed that CSR had a positive and significant effect on both ROA and NPM. However, the study found that the Sustainability Report did not moderate the relationship between CSR and ROA, indicating that the sustainability disclosures had no significant impact on improving ROA. In contrast, the Sustainability Report was able to moderate the relationship between CSR and NPM, strengthening the influence of CSR on profitability as measured by NPM. This suggests that sustainability reporting plays a critical role in enhancing the positive effects of CSR on financial performance, particularly in terms of profitability indicators such as NPM. The study provides valuable insights for companies aiming to integrate CSR practices and sustainability reporting to achieve improved financial performance and long-term sustainability.

Work fatigue is a significant issue faced by employees in Indonesia, with approximately 65% experiencing symptoms that reduce their concentration and performance. Excessive workload, particularly mental workload, can result in cognitive strain and decreased productivity. This study aims to measure the level of mental workload experienced by quality control employees at PT Delta Dunia Tekstil I using the NASA Task Load Index (NASA-TLX) method. The research also investigates the relationship between employees’ age, length of service, and perceived mental workload through T-tests and F-tests to provide a more comprehensive analysis. Data were collected from 20 quality control employees who are responsible for monitoring textile production under strict standards. Results from NASA-TLX calculations indicate that the average mental workload falls within the high category, with effort and own performance emerging as the dominant dimensions contributing to mental strain. Correlation analysis shows a negative but not statistically significant relationship between age, length of service, and mental workload, suggesting that other factors play a stronger role in shaping employees’ perceptions. The study further highlights fluctuations in employee attendance and quality performance indicators, emphasizing the importance of workload evaluation. To address these issues, recommendations include adding more operators per machine, which is projected to reduce mental workload scores by approximately 33%. Such measures can optimize task distribution, improve efficiency, and promote employee well-being. Overall, the findings suggest that systematic workload assessments using tools such as NASA-TLX are essential for enhancing productivity and supporting sustainable human resource management in the textile industry.

This study aims to analyze the effect of transformer oil purification on oil breakdown voltage and evaluate its benefits in maintaining transformer performance and reliability. Oil purification is a crucial preventive maintenance step to preserve insulation quality and prevent operational failures caused by reduced dielectric properties. The study was conducted through several stages, including data collection, oil purification, measurement of breakdown voltage before and after purification, and evaluation of results. Data collection involved measuring the oil’s electrical properties according to SPLN 49-1:1982 and observing results using a Break Down Voltage (BDV) test. Purification of a Trafindo 400 kVA transformer was performed through visual inspection, connecting the inlet and outlet hoses to the purification machine, and circulating the oil until the breakdown voltage met the required standards. Results indicated that the oil breakdown voltage before purification was below standard due to reduced insulation quality caused by water contamination, charcoal particles, thermal degradation, and dissolved gases that weakened dielectric properties. Additional factors such as electrical stress, mechanical stress, and excessive loading also contributed to insulation deterioration. After purification, the oil breakdown voltage increased significantly to meet the standard of >30 kV/2.5 mm, demonstrating that purification effectively restores the oil’s insulating capacity and supports optimal transformer performance. Analysis confirms that the transformer oil remains suitable for use, and routine annual purification is recommended to maintain reliability, efficiency, and operational performance. This study highlights oil purification as an effective preventive measure for transformer stability, extending operational life, and reducing the risk of insulation failure. The findings provide valuable guidance for transformer maintenance in the electricity industry, ensuring safe and optimal long-term operation.

The implementation of a system commonly known as Good Governance refers to the extent to which the government is able to meet the needs and expectations of society through its policies, programs, and actions. The application of Good Governance is not only related to the effectiveness of bureaucracy but also emphasizes principles of transparency, accountability, participation, and fairness in governance. This is crucial because it has a direct impact on improving the quality of public services, which is one of the key indicators of government success. However, achieving the goals of Good Governance is not an easy task, as in practice, there are various challenges and obstacles that must be addressed. One of the most common barriers is the weakness of internal control systems, which should serve as oversight of employee performance. In addition, there remains a shortage of employees with adequate competencies, as well as work environments that do not fully support the implementation of accountable behavior. These conditions can hinder the achievement of the expected standards of Good Governance. Therefore, deepening and internalizing accountable behavior among government employees is highly important. Accountable behavior is not only related to an individual’s responsibility for their tasks but also to the outcomes of their work, which directly affect the wider community. The findings of this study indicate that accountable behavior has been practiced by employees, yet its implementation must be carried out consistently and continuously. Strengthening accountable behavior is thus expected to enhance the assessment of Good Governance implementation, particularly in the Greater Jakarta (Jabodetabek) region, which is characterized by high levels of governmental complexity and public service demands.

This study investigates the relationship between brand image and service quality in maritime towage operations, using TB Maiden Central of PT. Multi Jaya Samudra as a case study. The research employs a descriptive quantitative approach supported by qualitative thematic analysis. Data were collected from 100 respondents through questionnaires and interviews with stakeholders including ship agents, pilots, and company personnel. Results show that brand image significantly influences service quality, with a positive impact reaching 79.8%. Key determinants include safety reputation, operational timeliness, professionalism, and environmental stewardship. The qualitative analysis highlights how visible safety practices and punctual operations reinforce brand credibility. Beyond statistical findings, the study reveals that trust and reliability play a central role in shaping customer perceptions, with stakeholders emphasizing the importance of transparent communication and consistent service delivery. Moreover, environmental responsibility, such as reducing emissions and complying with green port initiatives, strengthens the company’s image in the eyes of global partners. The integration of quantitative and qualitative insights provides a more holistic understanding of how operational performance directly influences market competitiveness through brand positioning. Findings contribute to maritime management scholarship by extending service quality frameworks into towage contexts, while also offering practical implications for enhancing competitiveness and sustainability. Overall, the study underscores the urgency of aligning brand image with operational excellence to meet rising global standards in maritime services and ensure long-term business growth.

This research was conducted with the primary objective of examining and determining the effect of occupational safety, occupational health, and the Occupational Health and Safety Management System (OHSMS) on employee performance at UD. Berkah Mandiri, located in Kediri Regency. The background of this study is based on the importance of implementing OHS in the workplace as an effort to minimize the risk of accidents, improve employee well-being, and support overall company productivity. In today’s increasingly competitive industrial world, attention to occupational safety and health is a key factor that not only protects workers but also enhances organizational efficiency and effectiveness. The research method employed was a quantitative approach with an associative research design. The population consisted of 56 employees, all of whom were taken as respondents through a saturated sampling technique. Data were collected using a questionnaire instrument constructed based on indicators of occupational safety, occupational health, OHSMS, and employee performance. The data were then analyzed using SPSS version 25.0 through validity and reliability tests, multiple regression analysis, and hypothesis testing both partially and simultaneously. The results of the analysis revealed that occupational safety has a significant effect on employee performance, indicating that the better the implementation of safety standards, the higher the performance achieved. Similarly, occupational health was found to have a positive and significant effect on employee performance, suggesting that healthy working conditions contribute to higher motivation and work effectiveness. Furthermore, the OHSMS also significantly influenced employee performance, reflecting that proper policies, procedures, and supervision in OHS management create a safe and productive work environment. Collectively, the three variables—occupational safety, occupational health, and OHSMS—were proven to have a significant simultaneous effect on employee performance at UD. Berkah Mandiri. Thus, this study emphasizes that occupational safety, occupational health, and OHSMS are crucial factors that must receive serious attention in order to improve employee performance and support sustainable business continuity.

PT. Lotus Indah Textile Industries, a manufacturing company in the open-end yarn spinning sector, faces significant issues related to defective products in its production process. This study aims to identify the level of human error among open-end machine operators and analyze the root causes of these errors. The methods employed include the Human Error Assessment and Reduction Technique (HEART) to calculate the Human Error Probability (HEP), as well as Root Cause Analysis (RCA) with the 5 Whys approach to identify the root problems. Data were collected through observation, interviews, and questionnaires during the period of May to June 2025. The results indicate that the activity of "pushing the full yarn so that it detaches from the holder and moves to the conveyor with the right hand" had the highest HEP value of 0.281996. The main root causes of human error include a lack of focus and accuracy among operators, rushing while working, limited experience, and insufficient training and periodic evaluations of employee effectiveness by the company. The impact of these errors results in defective products such as dirty yarn and rolls that do not meet standards. As an improvement recommendation, the company is advised to conduct periodic evaluations of operator effectiveness after training to enhance productivity and provide feedback, as well as to establish clear procedures for the doffing process of yarn on open-end machines to reduce errors. This study is expected to assist the company in improving operator performance, reducing human error rates, and minimizing defective products.