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The implementation of Electronic Medical Records (EMR) is a key component of healthcare digital transformation, as mandated by the Minister of Health Regulation Number 24 of 2022. EMR is expected to enhance efficiency, accuracy, and the quality of nursing services. However, its implementation at M Hospital continues to face challenges, particularly in terms of infrastructure readiness and the digital literacy of nursing staff. This study aims to analyze the effects of infrastructure readiness and digital literacy on the implementation of nursing EMR, with perceived usefulness as an intervening variable. A quantitative cross-sectional design was employed, involving all nurses at M Hospital, with a total sample of 100 respondents using total sampling. Data were collected through structured questionnaires and analyzed using SEM-PLS. The results indicate that infrastructure readiness and digital literacy have both direct and indirect effects on EMR implementation through perceived usefulness (p < 0.05). Among the independent variables, infrastructure readiness demonstrates the strongest influence. These findings support existing theories and prior research. From a managerial perspective, the results highlight the importance of improving infrastructure to optimize EMR implementation. In conclusion, infrastructure readiness and digital literacy significantly influence the successful implementation of nursing EMR, with perceived usefulness acting as a key mediating factor.

This study aims to analyze the effect of renewable energy, energy consumption, and Gross Domestic Product (GDP) per capita on carbon dioxide (CO2) emissions in Indonesia for the period 1995-2024. This study uses secondary data over time (time series) with the Ordinary Least Square (OLS) multiple linear regression analysis method corrected using the Newey-West Heteroskedasticity and Autocorrelation Consistent (HAC) approach. The results show that renewable energy does not have a significant effect on CO2 emissions, which is caused by the still low share of renewable energy in the national energy mix which only reaches 10.95% in 2024. Energy consumption has a positive and significant effect on CO2 emissions, where every 1% increase in energy consumption increases CO2 emissions by 84.23%. Gross Domestic Product (GDP) per capita has a positive and significant effect on CO2 emissions. Every 1% increase in GDP per capita increases CO2 emissions by 35.03%, indicating that Indonesia remains on the EKC curve. Simultaneously, all three variables have a significant effect, with an adjusted R-squared value of 53.63%. This finding confirms that Indonesia's energy mix, still dominated by fossil fuels, is a major factor in high carbon emissions. Comprehensive energy efficiency policies, accelerated renewable energy transitions, and greener and more sustainable economic growth strategies are needed.

this study aims to evaluate the impact of capacity building for village officials in Anjir Seberang Pasar I Village on the effectiveness of village administrative and financial management following the implementation of Law No. 6 of 2014. The primary focus of the study is to measure changes in the competencies of village officials before and after the implementation of technical guidance, as well as the use of the Village Financial System (Siskeudes) application and Internet Banking Business. The research method used is qualitative with a case study approach, in which data collection was conducted through observation, interviews, and the completion of pre-test and post-test questionnaires by respondents consisting of the Village Secretary, Kaur, and Kasi. The results of the study indicate a significant increase in three key variables: perceived usefulness, perceived ease of use, and attitude toward using. Quantitatively, the average validation score from respondents reached 4.53 (on a 5.0 scale), which falls into the “Agree” category regarding the system’s effectiveness. Based on data analysis, the success rate of capacity building for village officials was recorded at 29.23%, with a final understanding rate reaching 91.33%. These findings indicate that practice-oriented and participatory training is capable of improving the technical skills and accountability of village officials in managing digital-based government administration. The integration of Siskeudes and digital banking has proven to have a positive impact on a safer and more transparent payroll system at the village level.

Background: Acute respiratory infection (ARI) remains a major public health concern, particularly in primary care settings. Lifestyle factors such as dietary patterns and physical activity are increasingly recognized as potential contributors to respiratory health. Objective: This study aimed to examine the association between dietary patterns, physical activity, and ARI among primary care patients in East Halmahera, Indonesia. Methods: A cross-sectional study was conducted at a primary health care facility in East Halmahera, Indonesia, from January to February 2026, involving 106 respondents selected using a total sampling technique. Data were collected using structured questionnaires and medical records. Variables included sociodemographic characteristics, dietary patterns, physical activity, and ARI status. Data were analyzed using descriptive statistics and Chi-square tests with a significance level of p < 0.05. Results: The prevalence of ARI among respondents was 77.4%. Bivariate analysis showed that dietary patterns (p = 0.006) and physical activity (p = 0.015) were significantly associated with ARI. In contrast, age, gender, marital status, education level, employment status, smoking, and alcohol consumption were not significantly associated with ARI (p > 0.05). Conclusion: Dietary patterns and physical activity were significantly associated with ARI among primary care patients in East Halmahera. These findings highlight the importance of lifestyle-related factors in addressing respiratory infections at the primary care level.  

This study aims to analyze the influence of copywriting, visual marketing promotion, and community management on the success of local brand campaigns in Bandar Lampung through the Facebook Pro platform. The research is based on the increasing use of social media as a digital marketing tool by local brands in the fashion and culinary sectors; however, campaign outcomes remain inconsistent. This study employs a quantitative approach using a survey method by distributing questionnaires to business owners and administrators of Facebook Pro accounts of local brands in Bandar Lampung. Multiple linear regression analysis is used to examine both partial and simultaneous effects among variables. The findings indicate that copywriting, visual marketing promotion, and community management have significant partial and simultaneous effects on the success of local brand campaigns. These results confirm that the integration of persuasive messaging, high-quality visual content, and active community engagement plays a crucial role in enhancing engagement, visibility, and overall digital campaign effectiveness. This study provides practical implications for SMEs in optimizing marketing strategies through Facebook Pro and contributes academically to the development of integrated marketing communication studies in social media contexts.

This study aims to determine the influence of leadership style and organizational culture on the loyalty of the HIPMI Parepare Commissariat, Makassar State University (UNM) administrators. The research variables consist of leadership style as the first independent variable (X₁), organizational culture as the second independent variable (X₂), and administrator loyalty as the dependent variable (Y). The study population was all 40 active HIPMI Parepare Commissariat administrators at UNM during the study period. The sampling technique used was saturated sampling (census), thus the entire population was included as respondents. Data were obtained through questionnaires and analyzed using multiple linear regression with the help of SPSS. The results show that leadership style has a positive and significant effect on administrator loyalty, organizational culture has a positive and significant effect on administrator loyalty, and simultaneously, both leadership style and organizational culture have a significant effect on administrator loyalty. These findings indicate that the more effective the leadership style implemented and the stronger the organizational culture developed, the higher the level of administrator loyalty to the organization. The synergy between participatory leadership and a healthy organizational culture can create a conducive organizational environment, increase commitment, and strengthen organizational sustainability.

Neonatal sepsis is a major factor contributing to morbidity and mortality in newborns. C-Reactive Protein (CRP) and leukocytes are laboratory tests used as indicators of inflammation. This study aims to determine the relationship between C-Reactive Protein levels and leukocyte profiles in neonatal sepsis patients. The research method used was an observational analytic with a cross-sectional approach. Neonatal sepsis at PKU Muhammadiyah Yogyakarta in the period 2021-2026 consisted of 30 samples using a total sampling technique. The distribution of respondents was dominated by male gender compared to female gender, who had a low birth weight <2,500 grams. Based on the study, normal CRP levels were found in 21 respondents, which was caused by a delay in increasing CRP levels. Leukocytes had high levels in 18 respondents. Leukocytes are an initial phase of examination in detecting inflammation that does not require a long time, have several different morphological types in detecting inflammation in the body. This study shows that the most dominant increase in leukocyte levels is found in eosinophils and neutrophils. Based on medical record data at PKU Muhammadiyah Hospital Yogyakarta, analysis using the Spearman correlation test yielded a correlation coefficient of 0.261 with a significance value of 0.164 (p > 0.05). The results showed no significant relationship between the studied variables, with a positive direction and weak correlation strength. The conclusion of this study is that there is no significant relationship between C-Reactive Protein levels and leukocyte profiles in neonatal sepsis patients.

Neonatal sepsis is a major factor contributing to morbidity and mortality in newborns. C-Reactive Protein (CRP) and leukocytes are laboratory tests used as indicators of inflammation. This study aims to determine the relationship between C-Reactive Protein levels and leukocyte profiles in neonatal sepsis patients. The research method used was an observational analytic with a cross-sectional approach. Neonatal sepsis at PKU Muhammadiyah Yogyakarta in the period 2021-2026 consisted of 30 samples using a total sampling technique. The distribution of respondents was dominated by male gender compared to female gender, who had a low birth weight <2,500 grams. Based on the study, normal CRP levels were found in 21 respondents, which was caused by a delay in increasing CRP levels. Leukocytes had high levels in 18 respondents. Leukocytes are an initial phase of examination in detecting inflammation that does not require a long time, have several different morphological types in detecting inflammation in the body. This study shows that the most dominant increase in leukocyte levels is found in eosinophils and neutrophils. Based on medical record data at PKU Muhammadiyah Hospital Yogyakarta, analysis using the Spearman correlation test yielded a correlation coefficient of 0.261 with a significance value of 0.164 (p > 0.05). The results showed no significant relationship between the studied variables, with a positive direction and weak correlation strength. The conclusion of this study is that there is no significant relationship between C-Reactive Protein levels and leukocyte profiles in neonatal sepsis patients.

Accounting students’ job readiness is a crucial issue in facing the demands of an increasingly digitalized professional world. This study evaluates the role of Accounting Information Systems (AIS) use, accounting competencies, and digital literacy in shaping student job readiness. A quantitative approach using survey method was applied to 153 accounting students at private universities in Surakarta City who had taken courses related to Accounting Information Systems. Data were analyzed using multiple linear regression. The study findings indicate that these three variables significantly contribute to job readiness. Individually and collectively, mastery of technical competencies and digital skills is positively correlated with increased student readiness to enter the workforce. This underscores the importance of integrating accounting skills and technological literacy into yhe learning process. This study was limited to accounting students at privet universities in Surakarta City, so the results cannot be broadly generalized to the entire accounting student population

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

This study aims to analyze the unemployment rate in Indonesia during the 2024–2025 period using a linear regression approach based on data from the National Labor Force Survey (Sakernas). The variables used include the labor force, employed population, labor force participation rate (LFPR), and open unemployment rate (OUR). The results show that the labor force increased from 149.38 million in February 2024 to 155.27 million in November 2025, followed by an increase in employed population from 142.18 million to 147.91 million in the same period. Meanwhile, the open unemployment rate decreased from 4.76 percent in February 2025 to 4.74 percent in November 2025. The analysis indicates that the increase in labor force accompanied by higher employment absorption contributes to reducing unemployment, although the decline remains relatively small. Overall, the regression results show that labor market dynamics are influenced by the interaction between labor force growth and the economy’s capacity to absorb labor.

Pastoral care within the Voice of Truth Gospel Church throughout North Sumatra has experienced a decline in quality in fostering the maturity of faith and the spiritual life of the congregation. The purpose of this study is to determine the extent to which emotional intelligence influences the quality of pastoral care within the Voice of Truth Gospel Church throughout North Sumatra. This study uses a quantitative approach. The data obtained were analyzed using simple linear regression techniques. This study proves that: Based on data reduction, it is known that the emotional intelligence of pastors, administrators, and servants of the Voice of Truth Gospel Church in the North Sumatra region is in the high category; Based on the results of data reduction, it is also known that the majority of respondents assess that pastoral care within the Voice of Truth Gospel Church throughout North Sumatra has been running quite effectively; Emotional Intelligence has a positive and significant effect on the variable of Pastoral Care Quality. This can be seen from the calculated t (8.857) > t table (1.65437) and Sig. (0.000) < 0.05, and based on the results of the coefficient of determination test, it is known that the Quality of Herding is influenced by the Emotional Intelligence variable with a value of 61.2% and the remaining 39.8% is influenced by other variables outside this study.

The purpose of this study is to examine the effect of Good Corporate Governance (GCG), financial performance, and Earning Per Share (EPS) on firm value. The object of this research consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period of 2021–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements as the primary source. The sample was selected using purposive sampling based on predetermined criteria, ensuring that only companies with complete data and consistent reporting were included in the analysis. The independent variables analyzed include the audit committee, independent commissioners, institutional ownership, Return on Assets (ROA), and Earning Per Share (EPS). Multiple linear regression analysis was used to process the data in this study, allowing the researchers to examine the simultaneous and partial effects of the variables on firm value. The findings indicate that firm value is significantly influenced by financial performance, particularly ROA, highlighting the importance of operational efficiency and profitability in enhancing shareholder wealth. While certain GCG variables such as institutional ownership showed positive influence, other elements like audit committees and independent commissioners produced mixed results, suggesting that governance mechanisms may have varying effects depending on organizational context. Meanwhile, EPS demonstrated inconsistent results in relation to firm value, implying that market perceptions of earnings may not fully capture the impact on overall firm valuation. This study provides insights for policymakers, investors, and corporate managers on the relative importance of governance and financial indicators in value creation for state-owned enterprises.

Micro, small, and medium enterprises (MSMEs) are crucial for driving regional economic expansion. Many MSMEs have not yet optimally utilized accounting data in selecting investments. This study aims to analyze the influence of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision-making among MSMEs in Semarang City. Using a quantitative approach, this study surveyed 80 MSMEs selected through purposive sampling. Data were obtained through questionnaires with a five-point Likert scale and analyzed using multiple linear regression with the help of SPSS after undergoing validity, reliability, and classical assumption tests. The results showed that partially accounting knowledge (t = 3.337; sig = 0.001) and entrepreneurial traits (t = 2.272; sig = 0.026) had a positive and significant effect on the use of accounting information, while subjective norms had no significant effect (t = -0.788; sig = 0.433). Simultaneously, the three independent variables significantly influence the use of accounting information (F = 5.306; p = 0.002) with a coefficient of determination (R²) of 0.173. This finding indicates that increasing accounting and entrepreneurial knowledge can encourage the use of accounting information in investment decision-making in MSMEs.

This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-Big Four audit firms. The results indicate that debt policy has a positive and significant effect on tax avoidance, while transfer pricing does not have a significant effect on tax avoidance. Audit quality is proven to moderate the relationship between debt policy and tax avoidance by weakening the effect. However, audit quality does not moderate the relationship between transfer pricing and tax avoidance. These findings suggest that corporate financing decisions through debt remain an important mechanism in tax planning practices, while audit quality plays a crucial role as an external monitoring mechanism in limiting aggressive tax avoidance behavior.

This study examines the effect of transfer pricing, thin capitalization, and intangible assets on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Using a purposive sampling method, 90 firms were selected, yielding 262 firm-year observations after removing 8 outliers from an initial pool of 270. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR); transfer pricing by the Related Party Transaction ratio (RPT); thin capitalization by the Debt-to-Equity Ratio (DER); and intangible assets by the ratio of intangible assets to total assets. The results indicate that transfer pricing has a significant negative effect on tax avoidance, thin capitalization has a significant negative effect on tax avoidance, and intangible assets do not significantly affect tax avoidance. The model is jointly significant (F = 25.422; p < .001) with an Adjusted R² of 21.92%, indicating that 21.92% of the variation in tax avoidance is explained by the three independent variables. These findings carry important implications for tax authorities seeking to strengthen oversight of related-party transactions and the capital structures of multinational enterprises.

This research is motivated by the phenomenon of decreasing number of customers at Emdee Easy Beauty Clinic Batam, which indicates the need for an evaluation of marketing strategies. The purpose of this study is to analyze the influence of price, promotion, brand image, and product quality on consumer satisfaction. The research method used is quantitative associative with a sample of 91 respondents taken using simple random sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results showed that simultaneously, price, promotion, brand image, and product quality had a significant effect on consumer satisfaction (F count 14.111 > F table 2.47). Partially, the variables of price, promotion, and brand image have a positive and significant influence, but product quality does not have a significant effect on consumer satisfaction in this study. The implication of these findings is that clinic management needs to prioritize competitive pricing strategies, strengthen promotional activities, and maintain a positive brand image to sustain and increase customer satisfaction.

This research is motivated by the vital role of clean water services and the need to optimize operational revenue at BLUD UPT Water Supply Management in Batam City. The study aims to analyze the influence of willingness to pay, ability to pay, and payment awareness on BLUD revenue achievement. A quantitative associative approach was employed, involving a population of 29,047 customers. A sample of 100 respondents was determined using the Slovin formula, and data were analyzed via multiple linear regression using SPSS software. The results indicate that, simultaneously, all three independent variables significantly affect revenue achievement with an F-value of 56.825 and a significance of 0.000. Partially, willingness to pay (t=8.279), ability to pay (t=11.020), and payment awareness (t=10.435) also exert a significant influence. These findings imply that higher community payment behavior directly increases institutional revenue. It is recommended that BLUD improves service quality and payment socialization to ensure sustainable revenue achievement.

This study aims to analyze the effect of Knowledge Sharing and Knowledge Leakage on Supply Chain performance, with Monitoring Opportunity as a mediating variable at the Library Office of Mesuji Regency. The research problem arises from the limited structure of knowledge-sharing practices, weak documentation of organizational knowledge, and the potential risk of knowledge leakage that may disrupt the effectiveness of library service supply chains. This study employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 115 employees of the Library Office of Mesuji Regency and analyzed using Structural Equation Modeling based on Partial Least Squares with SmartPLS. The results show that Knowledge Sharing has a positive and significant effect on Supply Chain performance and Monitoring Opportunity. Knowledge Leakage does not have a significant direct effect on Supply Chain performance, but it has a negative and significant effect on Monitoring Opportunity. Furthermore, Monitoring Opportunity significantly mediates the relationship between Knowledge Sharing and Supply Chain performance, but does not mediate the relationship between Knowledge Leakage and Supply Chain performance. These findings indicate that knowledge sharing becomes more valuable when supported by monitoring capability, while knowledge leakage should be controlled through documentation, access control, and knowledge protection mechanisms. This study contributes to knowledge management and supply chain literature in public library service organizations.

This study aims to analyze the effect of Good Corporate Governance (GCG), Firm Size, and Sales Growth on Financial Performance at PT Ace Hardware Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, financial performance is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, and sales growth is measured using the sales growth ratio. This study employed a quantitative method with a descriptive approach. The data used were secondary data in the form of annual financial statements obtained from the official websites of the IDX and the company. Data analysis techniques included descriptive statistics, classical assumption tests, multiple and simple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and coefficient of determination with the assistance of SPSS version 27 software. The results of the study indicate that partially, the Good Corporate Governance (GCG) variable has a t-value of -1.526 < t-table 2.447, meaning that it has no significant effect on financial performance. The firm size variable has a t-value of -2.857 > t-table 2.447, indicating a significant negative effect on the company’s financial performance. The sales growth variable has a t-value of 1.593 < t-table 2.447, meaning that it has no significant effect on financial performance. Simultaneously, Good Corporate Governance (GCG), firm size, and sales growth have a significant effect on financial performance, with an F-value of 13.023 > F-table 4.76 and a significance value of 0.005 < 0.05. This study is expected to provide consideration for management and investors in decision-making and serve as a reference for future research in related fields.