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Luisa Adonia Bamae; Esrah D.N.A. Benu; Diana S. Tabun

Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research is entitled Oko Mama as a Tool of Political Consolidation in Society (Atoin Pah Meto) (Case Study of the 2023 Village Head Election in Saenam Village, West Miomaffo District, TTU). The main problem of this research is how oko mama as a tool of political consolidation in the village head election in Saenam Village, in establishing relations between candidates and the community in the village head election in Saenam Village, West Miomaffo District, TTU. The theory used in this study is the theory of political consolidation which refers to oko mama as a tool of political consolidation in Society (Atoin Pah Meto). The results of this study indicate that Oko Mama has several functions, namely as a cultural, as a form of appreciation to guests to convey a purpose, where oko mama is a tool for political consolidation ahead of the village head elections. However, in this study, oko mama does not provide a certainty for the community to choose the candidate due to several factors including educational factors and the community's perception of the candidate. The conclusion of this study is that Oko Mama is a tool for political consolidation in Sgenam Village, but it cannot guarantee that the candidate will obtain the most votes and win the village head election due to educational level and various public perceptions about the candidate. Traditional leaders have power in Saenam Village, but they cannot unite the community if the consolidation tool used is Oko Mama.

Qhoirunnisa Qhoirunnisa; Dimas Rizal; Muhammad Wira Anshori; Muliono Muliono

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research is motivated by the phenomenon of Izhar Majid’s election, as he successfully maintained his position as a legislative member in Jambi Province and achieved a significant victory in his constituency despite intense political competition. His success is notable because he does not come from a political family, lacks elite family connections, and was still able to maintain his voter base after switching political parties. This condition raises questions about how he utilized political capital to gain public support. The study aims to analyze the forms, strategies, and utilization of political capital in winning political contests. Using political capital theory, this descriptive qualitative research collected primary data through interviews and secondary data from documentation, literature, and official election results. The findings show that his success was driven by the optimization of integrated political capital. Social capital was built through strong networks with community leaders and voter groups. Symbolic capital emerged from his positive image and reputation. Economic capital supported structured campaign activities. Combined with direct public engagement and targeted communication media, these factors significantly increased his visibility and electability.

Dewi Modjo; Andi Akifa Sudirman; Welly Santoso SDH

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2026 International Forum of Researchers and Lecturers

Introduction: The incidence of ARI in children is estimated at 0.29 cases per child/year in developing countries and 0.05 cases per child/year in developed countries. There are 156 million cases of ISPA and most of them occur in India (43 million), China (21 million) and Pakistan (10 million) as well as Bangladesh, Indonesia and Nigeria with 6 million cases each. Of all ISPA cases that occur in the community, 7-13% are serious cases and require serious cases and require hospital treatment. Method: This research is a pre-experimental research with one group pre-post test design.Results: The results of the study showed that there was an effect of giving water vapor therapy and eucalyptus oil on reducing the frequency of ineffective airway clearance in children at RSIA Sitti Khadijah, Gorontalo City because it was found that the average frequency of coughing was 10.33 times per day before and after giving honey. Of 2.5 cc every day for 3 days, it was found that the average cough frequency decreased to 5.73 times per day so it can be seen that the difference between the cough frequency before and after was 4.6 times per day. Therefore, giving water vapor therapy and eucalyptus oil to children who are experiencing airway clearance is not effective in reducing the frequency of coughing.Conclusion: The conclusion of this study is that there is an effect of giving water vapor therapy and eucalyptus oil on ineffective airway clearance in children at RSIA Sitti Khadijah, Gorontalo City with a significant value of 0.000.

Kusmiati Kusmiati; Nor Wijayanti

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

The Bajo tribe is a group of people who depend on the sea. The Bajo tribe views the sea as a fundamental entity, and believe that the sea is the source of life. The life of the Bajo tribe is inseparable from the noble values and local wisdom that they hold upto. This Bajo tribal area, with its immense marine biodiversity, faces serious threats from a variety of factors, including overfishing as well as fish bombing, coral reef damage, and environmental pollution. This study uses a Qualitative Descriptive method using an ethnographic study with a number of subjects of two people , informant determination techniques using purposive sampling and subject retrieval using triangulation techniques. The forms of local wisdom of the Bajo Tribe that play a role in preserving the environment are: The Bajo Tribe's belief in spirit spirits or the supernatural, the Tibaanca tradition, and the use of traditional fishing gear. Local wisdom has a role in preserving the environment such as: Sustainable use of natural resources, protection of biodiversity, and control of environmental pollution. The Bajo tribe in Torosiaje uses local wisdom that they hold fast to to preserve the environment from environmental damage.

Arnelita Ayu Az-zahwa; Herdiani Romadhona; Annisa Aulia Rahmah; Blezend Syahrira Rona Maynando; Yesha Verlita Evelin +3 more

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

This study aims to analyze the optimization of regional expenditure in the education sector of Surabaya City for the 2025 fiscal year in supporting regional development. The research uses a descriptive qualitative approach through observation, interviews, and documentation studies conducted at the Surabaya City Education Office. Data were obtained from relevant stakeholders involved in education budget management and supported by official documents related to policies and the implementation of education programs. The results show that the management of education expenditure has been aligned with the Regional Medium-Term Development Plan (RPJMD) and applies the money follow program principle, which prioritizes programs based on community needs and development priorities. Programs such as Regional School Operational Assistance (BOPDA), educational assistance for students, school infrastructure development, and community-based learning innovations have contributed to expanding access to education, improving the equity of educational services, and reducing dropout rates. In addition, the use of monitoring systems, periodic evaluation, and the involvement of multiple stakeholders in supervision has strengthened transparency and accountability in budget management. However, several challenges remain, including limited implementation time, procurement constraints, and economic conditions such as inflation. Overall, education expenditure in Surabaya has been managed relatively well in terms of effectiveness, efficiency, and accountability while still requiring continuous improvement

Agnes Laurensia Gea; David Albert Pardede; Nathasia Simanjuntak; Putri Maria Regina; Athalia Famelinda Gracia Sinaga +4 more

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Pulmonary Tuberculosis (TB) is a contagious infectious disease caused by the bacterium Mycobacterium tuberculosis through droplets from patients diagnosed with TB. Based on the Global TB Report 2024, WHO reported that Indonesia ranks second in the world, where 81% of cases were confirmed and 90% of them had received treatment, where there was an increase in the number of cases compared to 2023 with 77% of confirmed cases and 88% of them received treatment. The increase in the number of pulmonary TB cases is inseparable from factors that determine the transmission of M. tb such as the concentration of organisms in the air related to ventilation and the length of time a person inhales contaminated air. To determine the relationship between ventilation conditions and home lighting to the incidence of pulmonary TB in the working area of ​​the Glugur Darat Health Center in 2025 This study is an analytical study with a cross-sectional study design. Sample selection used the consecutive sampling method with 56 patients who met the inclusion criteria. Of the 56 people who met the criteria, 30 people (53.6%) were pulmonary TB sufferers and 26 people (46.4%) were not pulmonary TB sufferers. The majority of respondents were male (38 people) and the highest number was found in the 18-59 age range (48 people) (85.7%). Regarding ventilation conditions, 34 people (60.7%) did not meet adequate ventilation requirements, and 29 homes (51.8%) did not meet adequate lighting requirements. There was a relationship between ventilation conditions and the incidence of pulmonary tuberculosis in the Glugur Darat Community Health Center work area, but there was no relationship between home lighting and the incidence of pulmonary tuberculosis in the Glugur Darat Community Health Center work area.

Muhammad Dhimas Khoirul Alam; Ruben Theofilus Chrysostomus; Anggi Sri Haryati Simarmata

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The development of information technology has transformed civil dispute resolution mechanisms in Indonesia, most notably through the issuance of Supreme Court Regulation (PERMA) Number 3 of 2022 on Electronic Mediation in Courts. Despite the normative framework it provides, the implementation of electronic mediation continues to face persistent challenges, particularly regarding limited digital infrastructure, low digital literacy among disputing parties, and insufficient technical capacity of mediators. More critically, when electronic mediation fails to produce a settlement agreement, the subsequent enforcement of civil court decisions encounters serious normative gaps not yet adequately addressed by existing legal instruments. This study aims to identify and analyze the causes of civil judgment enforcement failures arising in the context of failed electronic mediation under PERMA Number 3 of 2022, and to propose normative solutions for the identified regulatory gaps. Using a normative juridical method supported by statutory, conceptual, and case approaches, this study finds that the primary causes of enforcement failure include the absence of clear legal standards governing electronically signed peace deeds, weak synchronization between PERMA Number 3 of 2022 and civil procedural law on execution, and procedural obstacles in enforcing decisions that originate from electronic proceedings. This study recommends targeted regulatory reform to ensure that peace agreements resulting from electronic mediation carry unambiguous executorial force and that enforcement mechanisms are adapted to accommodate the distinctive characteristics of electronic dispute resolution.

Ulya, Iza Nikmatul; Nugroho, Sigit Sapto; Subadi, Subadi

DINAMIKA HUKUM 2026 Universitas Stikubank

Penelitian ini bertujuan untuk menganalisis implementasi Peraturan Daerah Kabupaten Ngawi Nomor 13 Tahun 2019 tentang Perlindungan dan Pemberdayaan Petani serta mengidentifikasi faktor penghambat pelaksanaannya dalam mendukung ketahanan pangan daerah. Penelitian ini menggunakan metode penelitian hukum empiris yang mengkaji hukum tidak hanya sebagai norma tertulis, tetapi juga sebagai praktik pelaksanaannya dalam masyarakat. Data penelitian diperoleh melalui wawancara dengan aparatur Dinas Ketahanan Pangan dan Pertanian Kabupaten Ngawi, penyuluh pertanian, serta petani. Selain itu, penelitian juga menggunakan data sekunder yang diperoleh melalui studi kepustakaan berupa peraturan perundang-undangan, buku, jurnal ilmiah, serta dokumen resmi pemerintah daerah. Data yang diperoleh dianalisis menggunakan metode deskriptif kualitatif dengan membandingkan ketentuan hukum dengan kondisi di lapangan. Hasil penelitian menunjukkan bahwa implementasi kebijakan telah dilaksanakan melalui beberapa program perlindungan dan pemberdayaan petani, seperti bantuan sarana produksi berupa benih unggul, pupuk bersubsidi, alat dan mesin pertanian, pelaksanaan program Asuransi Usaha Tani Padi, perlindungan sosial melalui BPJS Ketenagakerjaan, penyediaan sarana dan prasarana pertanian, serta kegiatan pelatihan dan penyuluhan bagi petani. Namun pelaksanaan kebijakan tersebut masih menghadapi beberapa hambatan, antara lain belum diterbitkannya Peraturan Bupati sebagai regulasi turunan, keterbatasan anggaran daerah, rendahnya partisipasi petani, serta koordinasi antarinstansi yang belum optimal sehingga pelaksanaan kebijakan belum berjalan secara maksimal dalam mendukung ketahanan pangan daerah.

Padhilah, Piqi Rizki; Sugiarti, Lilis Diah; Yusup, Deni Kamaludin

DINAMIKA HUKUM 2026 Universitas Stikubank

Presidential Regulation Number 10 of 2021 on Investment Business Fields introduces a fundamental transformation in Indonesia’s investment regulatory regime by replacing the previous negative list approach with a positive list system. This regulatory shift significantly affects the structure of investment liberalization, particularly in the industrial sector, which serves as the backbone of the national economy. This study aims to analyze the regulatory changes introduced by Presidential Regulation 10/2021 and examine their juridical and practical implications for the investment climate and industrial business actors. Using a normative juridical method through the analysis of legislation, policy documents, and academic literature, this research finds that the regulation enhances investment openness, expands foreign ownership, simplifies risk-based licensing, and strengthens legal certainty through the classification of priority business fields, mandatory partnerships with cooperatives/MSMEs, and conditioned business categories. However, its implementation still faces challenges, including the harmonization of sectoral regulations, regulatory–political dynamics, and the government’s supervisory capacity. Overall, Presidential Regulation 10/2021 has the potential to strengthen the attractiveness of the industrial sector and its integration into global value chains, yet its effectiveness strongly depends on consistent implementation and cross-sector policy alignment.   Keywords: Presidential Regulation 10/2021, investment regulation, investment liberalization, industrial sector, investment policy.  

Berlie Kleinfelter Neonufa; Martino Handoyo

Jurnal Kesehatan dan Kedokteran 2026 Lembaga Pengembangan Kinerja Dosen

Background: Autoimmune Hemolytic Anemia (AIHA) is a rare immunological condition that causes the destruction of red blood cells through autoantibodies. Case Presentation: This report discusses the case of a 38-year-old woman who presented with complaints of weakness and acute dizziness at RedaBolo, with a history of recurrent anemia over the past six months. Physical examination revealed clear signs of hemolysis, including icteric sclera and splenomegaly. Laboratory findings confirmed severe anemia (Hb 5.0 g/dL) with varied peripheral blood cell morphology (spherocytes, schistocytes, and teardrop cells). The diagnosis was supported by a positive Coombs test and hyperbilirubinemia.  Management: The therapeutic strategy focused on hemodynamic stabilization through transfusion of 4 units of packed red blood cells (PRC), immunosuppression with methylprednisolone 125 mg/day, and gastric protection. Conclusion: These interventions yielded satisfactory results, with the patient achieving significant clinical improvement and a hemoglobin level of 9.5 g/dL by the fourth day of treatment.

Nia Plania Sitompul; Hari Ghanesia Istiani

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2026 International Forum of Researchers and Lecturers

Fine motor skills in preschool children begin to develop, where they can use their fingers to write, draw, and so on. The developmental stages of each child are the same, namely the maturation of motor organs. At this age, it is seen as a very important phase because an individual experiences very rapid development. The purpose of this study was to determine the effect of a combination of finger painting and origami activities on the fine motor development of children aged 4-6 years at Cikal Depok Kindergarten in 2025. The research method used in this study was a Quasy experiment design with one group pre-test-posttest. Data analysis was obtained using a non-parametric test of marginal homogeneity with a p-value of 0.007 <0.05, meaning there is an effect of the combination of finger painting and origami activities on the fine motor development of children aged 4-6 years at Cikal Depok Kindergarten in 2025. The conclusion is that finger painting and origami can provide a stimulus for the motor development of children aged 4-6 years. Suggestion: Children's developmental stages can be stimulated with various other teaching aids, finger painting and origami are effective teaching aids.

Mulyani Mulyani

Jurnal Manajemen Kreatif dan Inovasi 2026 International Forum of Researchers and Lecturers

This study aims to analyze the effect of green accounting and carbon emission disclosure on firm value in palm oil sector issuers listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program during the 2020–2024 period. Green accounting is proxied using the PROPER rating, which reflects a company's environmental management performance, while carbon emission disclosure is measured based on the level of carbon emission disclosure in the company's annual report or sustainability report. This study uses a quantitative approach with panel data regression analysis. The sampling technique used was purposive sampling, with the criteria being palm oil companies listed on the IDX, participating in PROPER, and consistently publishing annual reports throughout the study period. The data used are secondary data obtained from financial reports, sustainability reports, and official publications related to PROPER. The results are expected to show that the implementation of green accounting has a positive effect on firm value, as it reflects the company's commitment to sustainability and increases investor confidence. Furthermore, carbon emission disclosure is expected to have a positive effect on firm value, depending on market perception and the quality of environmental information disclosure. This research is expected to contribute to the development of environmental accounting literature and serve as a reference for regulators, investors, and company management in improving transparency and environmental performance to create sustainable corporate value.

Maryam Lihi; Syariefah H. Waliulu; Zulfikar Lating; Ilyas Ibrahim; Iswandi Fataruba +1 more

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

Dental caries is a health problem that can occur across all age groups, with children being particularly vulnerable. This study aimed to investigate the association between fluoride concentrations in dug well water and tooth-brushing practices with the incidence of dental caries among children aged 6–10 years in RT 5, Waplau Village. A quantitative approach with a cross-sectional design was applied. The study involved 64 respondents selected through purposive sampling. Data were analyzed using univariate and bivariate methods, supported by chi-square statistical testing. The results demonstrated a significant relationship between fluoride levels and dental caries (p = 0.013; p < 0.05). Additionally, tooth-brushing habits were significantly associated with the occurrence of dental caries in children (p = 0.001; p < 0.05). In summary, the fluoride content in the well water used by respondents was within acceptable limits, and tooth-brushing behavior contributed to the development of dental caries among children in RT 5, Waplau Village.

Titik Sugianti

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The practice of independent nursing by nurses is a form of professional health services that require assurance of certainty and legal protection, especially after the enactment of Law Number 17 of 2023 concerning Health (Health Law) which integrates various health regulations. This study aims to analyze the form of legal protection for nurses in independent practice and identify the supporting and inhibiting factors for this legal protection. Problem formulation, 1) What is the form of legal protection for nurses who provide independent nursing practice services, 2) What are the supporting and inhibiting factors for legal protection for nurses who provide independent nursing practice. The research method used is normative legal research with a qualitative approach, sourced from secondary data in the form of laws and regulations and related legal literature. The results of the study show that the form of legal protection for nurses includes legality guarantees through STR and SIPP, compliance with professional standards and SPO, and the function of medical records as authentic evidence. The main supporting factors include the existence of a clear legal umbrella and nurses' compliance with regulations, while the inhibiting factors involve illegal practices (without permission), negligence in documentation, and ambiguity of authority. Conclusion: Legal protection for Nurse Practitioners in independent nursing practice is conditional and highly dependent on nurses' compliance with applicable legal norms and professional standards. Compliance with licensing, practice standards, and accurate documentation is the main key in optimizing the guarantee of legal protection.

Haikal Pontoh; Lisnawaty W. Badu; Nuvazria Achir

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the factors hindering the implementation of Regional Regulation Number 1 of 2018 concerning Public Order in Gorontalo City. The method used is empirical legal research with a descriptive analytical approach, through the collection of primary data in the form of interviews and observations, as well as secondary data from laws and regulations and related literature. The results indicate that the implementation of this regional regulation has not been effective, as indicated by the continued occurrence of various violations in public spaces. The main inhibiting factors include low public legal awareness, weak law enforcement by officials, the community's economic conditions, lack of regulation dissemination, and limited facilities and infrastructure. Therefore, comprehensive and sustainable efforts are needed to improve the effectiveness of regional regulation implementation by strengthening law enforcement, increasing public awareness, and policies that are more responsive to the community's socio-economic conditions.

Ida Farida; Ahmad Rizal

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

The quality of nursing services is not solely determined by nurses’ technical competence in providing clinical care, but is also influenced by their ability to establish therapeutic communication with patients. Therapeutic communication is a professional interaction process aimed at helping patients understand their health conditions, express their feelings, and develop a trusting relationship with nurses. Effective communication between nurses and patients can increase patients’ comfort during hospitalization and may influence their level of satisfaction with the nursing services provided. This study aimed to determine the relationship between nurses’ therapeutic communication and patient satisfaction in the inpatient ward of Grha Permata Ibu Hospital in 2025. This study used an observational analytic design with a cross-sectional approach. The sample consisted of 182 patients selected using a purposive sampling technique. Data were collected using a therapeutic communication questionnaire and the Patient Satisfaction with Nursing Care Quality Questionnaire (PSNCQQ) to assess patient satisfaction with nursing care. Data analysis was conducted using the Spearman Rank correlation test to determine the relationship between the two variables. Most respondents assessed nurses’ therapeutic communication as good (87%). However, the majority of patients reported poor satisfaction levels (79.7%). The results of the Spearman Rank analysis showed a Sig. (2-tailed) value of <0.001 with a correlation coefficient of rs = −0.438, indicating a statistically significant relationship with a moderate correlation strength between nurses’ therapeutic communication and patient satisfaction. There is a significant relationship between nurses’ therapeutic communication and patient satisfaction in the inpatient ward of Grha Permata Ibu Hospital.

Cici Cahyani Lamunte; Erman I. Rahim; Julius T. Mandjo

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the factors influencing the implementation of Regional Regulation of Gorontalo Regency Number 04 of 2014 concerning the Control of Livestock in Ilomata Village, Bilato District. This research employs an empirical legal method with a sociological juridical approach to examine law not only as written norms but also as a social practice within society. Data were collected through interviews with village officials, regional regulation enforcement officers, and livestock owners, as well as through documentation and literature studies. The collected data were analyzed qualitatively using Lawrence M. Friedman’s legal system theory and Soerjono Soekanto’s theory on factors influencing law enforcement. The results indicate that the implementation of the regional regulation has not been optimal. The influencing factors include legal substance, legal structure (law enforcement officers), facilities and infrastructure, community factors, and legal culture. Normatively, the regulation contains clear provisions; however, its implementation is hindered by inconsistent enforcement, limited supporting facilities, and low levels of public legal awareness. Legal culture and the lack of consistency among law enforcement officers are the most dominant factors affecting the effectiveness of the regulation’s implementation. Therefore, it is necessary to strengthen consistent law enforcement, improve supporting facilities, and undertake continuous efforts to build public legal awareness in a participatory manner.

Tri Nurul Aida; Siti Dina Setiani; Ika Arinia Indriyany

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze gender-based political violence in the 2020 Regional Head Elections in South Tangerang City and its impact on women’s representation in politics. The case analyzed involves social media attacks against Rahayu Saraswati Djojohadikusumo during her campaign for Deputy Mayor, in which an old photo of her while pregnant was used as material for sexually charged attacks. This study employs a qualitative method using a case study approach through literature review. The analysis utilizes Kate Manne’s theory of misogyny, which views misogyny as a social mechanism within the patriarchal system to control and discipline women entering the public sphere. The results of the study indicate that gender-based political violence manifests in the form of the moral delegitimization of women, digital intimidation or harassment, policing of women in public spaces, and the objectification of women’s bodies. These phenomena demonstrate that gender bias remains a barrier for women in securing equal space in local political contests.

Ratih Sulastri; Zamroni Abdussamad; Fitran Amrain

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2026 Lembaga Pengembangan Kinerja Dosen

Collecting donations for natural disaster victims is a form of social solidarity widely practiced by the community, including students. However, in practice, these fundraising activities must be carried out in accordance with applicable legal provisions, specifically Regulation of the Minister of Social Affairs of the Republic of Indonesia Number 8 of 2021 concerning the Implementation of the Collection of Money or Goods (PUB). This study aims to analyze the implementation of Ministerial Regulation Number 8 of 2021 in the practice of collecting donations for natural disasters by students. The research method used is a normative empirical research method with a legislative and sociological approach. Data were obtained through literature review and interviews with the Social Services Agency and student organizations. The results show that the implementation of Ministerial Regulation Number 8 of 2021 in student fundraising activities has actually taken place, but is not yet fully optimal. This is evident in the continued discovery of donation collections carried out without official permits from authorized agencies and the lack of accountability reporting for collected funds. This condition indicates that the level of compliance with administrative provisions in the implementation of fundraising is still relatively low. Therefore, increased regulatory dissemination, more effective oversight, and increased legal awareness among students are needed to ensure that fundraising activities are carried out transparently, accountably, and in accordance with applicable laws.

Alifiah, Afsah; Karnawati, Yosevin

Jurnal Publikasi Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze and provide empirical evidence on the influence of financial performance on corporate social responsibility (CSR) in healthcare companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. This quantitative research employs a descriptive explanatory causality approach to examine the relationships between variables. The sample consists of 19 companies selected through purposive sampling, resulting in 95 observations. Data were analyzed using multiple linear regression. Classical assumption tests indicate that the data are normally distributed, while initial autocorrelation issues were addressed using the Cochran Orcutt approach, after which no violations of autocorrelation, multicollinearity, or heteroscedasticity were detected. The results show that return on assets (ROA), current ratio (CR), and net profit margin (NPM) simultaneously influence CSR. Partially, ROA has a negative and significant effect, while CR and NPM have positive and significant effects on CSR. This study contributes to legitimacy theory by providing empirical evidence of the role of financial performance in CSR disclosure within the Indonesian healthcare sector, while the negative effect of ROA offers additional insight into going concern theory. Practically, companies are advised to maintain liquidity levels between 150%-300% and optimize profit margins to support CSR strategies, while investors may use financial ratios as indicators to predict CSR performance.