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This study examines the influence of earnings quality and dividend policy on firm value at PT Alkindo Naratama Tbk during the period 2014–2024. Firm value is measured using the Price to Book Value (PBV), earnings quality is proxied by the ratio of operating cash flow to net income (QOE), and dividend policy is measured using the Dividend Payout Ratio (DPR). This research adopts a quantitative approach with an associative causal design using secondary data obtained from the company’s quarterly financial reports over eleven years, resulting in 44 observations. The analysis method applied is multiple linear regression. The findings reveal that earnings quality has a positive and significant impact on firm value. Dividend policy also shows a positive and significant effect on firm value. Simultaneously, earnings quality and dividend policy significantly influence firm value. The coefficient of determination indicates that a large proportion of firm value variation can be explained by these two variables. These results support signaling theory, which suggests that high earnings quality and stable dividend distribution provide positive signals to investors and increase market confidence in the company. The study contributes to financial management literature by highlighting the importance of financial performance indicators in determining firm value.

This research examines the innovation of community empowerment rooted in local wisdom for environmental management and green economy advancement in Ketegan Village, Taman District, Sidoarjo Regency. The study stems from the increasing environmental issues resulting from urban development and the limited public understanding of sustainable economic measures. The research examines how local values—like cooperative efforts and social responsibility—can be incorporated into innovative, economically effective environmental management frameworks. Employing a qualitative descriptive method, data collection involved in-depth interviews, participatory observation, and the documentation of environmental policies and socio-economic information. The results indicate that residents of Ketegan have effectively created an empowerment model that integrates tradition and innovation via waste bank management, the use of organic waste for compost and biogas, and community-driven green economy projects engaging women and youth. Cooperation between the government, community, and universities has been essential in maintaining these initiatives. However, institutional capability, online marketing, and program viability continue to pose considerable obstacles. The research suggests enhancing community potential by providing training in green entrepreneurship, facilitating digital transformation, and incorporating local wisdom principles into sustainable development strategies. The results confirm that innovation rooted in local wisdom can effectively create resilient, competitive, and environmentally aware communities.

This research investigates transparency and accountability in the management of state-owned assets (BMN) at the East Java Regional Police's Logistics Bureau as a step toward enhancing effective, adaptive, and integrity-focused governance in police logistics. The research context arises from the growing public call for transparency and accountability in managing state assets, in line with policies for bureaucratic reform and digitalization in the police logistics framework. This study utilized a qualitative descriptive approach involving in-depth interviews, observations in the field, and analysis of documents. The results show that adopting a unified digital system has enhanced the efficiency of asset management, sped up inventory operations, and reduced the risks of asset misuse. Nonetheless, obstacles persist, such as restricted human resource capacity, data alignment problems, and inadequate performance-based assessments. The conversation emphasizes that effective asset management relies on the implementation of adaptive governance, motivation for public service, and precise performance assessment systems. The research indicates that the integration of digital innovation, professional skills, and a robust commitment to public accountability is crucial for creating transparent and sustainable governance in police logistics

Patient safety culture is an essential component in improving the quality of healthcare services and preventing medical errors in hospitals. However, the implementation of patient safety culture is often influenced by several organizational and individual factors, including situational awareness, availability of hospital infrastructure, and the balance between effort and rewards experienced by healthcare workers. This study aims to analyze the influence of situational awareness and hospital infrastructure on patient safety culture, with effort–reward imbalance acting as a mediating variable. The research was conducted at RSIA Tiara and involved healthcare workers as respondents. A quantitative approach with a cross-sectional design was applied in this study. Data were collected through structured questionnaires distributed to healthcare professionals and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that situational awareness has a significant positive effect on effort–reward imbalance and patient safety culture. Hospital infrastructure also significantly influences effort–reward imbalance and patient safety culture. Furthermore, effort–reward imbalance significantly affects patient safety culture and mediates the relationship between situational awareness, hospital infrastructure, and patient safety culture. These findings indicate that improving healthcare workers’ situational awareness and ensuring adequate hospital infrastructure can help reduce work imbalance and strengthen patient safety culture. In conclusion, hospital management should prioritize training programs to enhance situational awareness, improve supporting facilities, and implement fair reward systems to promote a sustainable and positive patient safety culture in healthcare organizations.

This study aims to analyze the risk of non-performing loans from a financial accounting perspective at the Bahtera Sejahtera Credit Union where Nita works. This study was conducted at the Bahtera Sejahtera Credit Union where Nita works from August 1 to December 19, 2025, located in Nita Village, Nita District, Sikka Regency. Data was collected using interviews, observation, documentation, and literature study techniques. Data analysis techniques consisted of three steps, namely data reduction, data presentation, and conclusion drawing and verification. The results of this study indicate that non-performing credit risk is one of the main risks faced by KSP CU Bahtera Sejahtera Tempat Pelayanan Nita and has a significant effect on the cooperative's financial condition. This risk mainly arises due to delays and the inability of members to fulfill their loan payment obligations in accordance with the agreed terms. From a financial accounting perspective, non-performing credit risk management has been carried out through a measurement process based on loan collectability, recognition by forming a credit loss reserve, and presentation and disclosure as reflected in the financial statements and notes to the financial statements. The application of these accounting treatments aims to present financial information that is fair, transparent, and reliable to both internal and external parties of the cooperative. Non-performing credit risk has a direct impact on the decline in surplus (SHU) and has the potential to disrupt the liquidity of the cooperative. Therefore, credit risk control through loan feasibility analysis, payment monitoring, and the establishment of adequate loss reserves is essential to maintain the stability and sustainability of the cooperative's business. Thus, the application of appropriate financial accounting in managing credit risk is an important factor for KSP CU Bahtera Sejahtera Tempat Pelayanan Nita in improving financial performance and maintaining member trust.

This internship program aims to find out the important role of management accountability in controlling operational costs to improve financial performance in savings and loan cooperatives of Bahtera Sejahtera Credit Union.The research method used is a descriptive qualitative approach with data collection techniques through observation,interviews,and documentation. The role of management accounting in controlling operational costs to improve financial performance in the Bahtera Sejahtera Maumere Credit Union savings and loan cooperative,it can be concluded that management accounting has a very important role in supporting management decision-making.Through the application of management accounting,cooperatives can plan,control,and evaluate operational costs more effectively and efficiently. Controlling operational costs through budgeting,cost analysis,and internal financial reporting can help management identify cost wastage and improve resource use efficiency.This has a positive impact on the financial performance of cooperatives,which is reflected in increased operational effectiveness and financial stability. Thus,the implementation of good management accounting in the Bahtera Sejahtera Maumere Credit Union savings and loan cooperative can be a strategic tool in improving financial performance and supporting the sustainability and growth of the cooperative can be a strategic tool in improving financial performance and supporting the sustainability and growth of the cooperative in the future

Loan management is one of the important aspects of cooperative financial management because it plays a role in supporting the growth of the cooperative and improving member welfare. This study aims to analyze the role of loan management at Koperasi Suru Pudi Koting and its impact on member welfare. The research method used is qualitative descriptive. Data collection was conducted through observation, interviews, and documentation, while data analysis was carried out by relating field findings to theories of financial management, cooperative growth, and member welfare. The results of this study show that loan management at KSP Kopdit Suru Pudi Koting has been implemented through stages of loan feasibility assessment, establishment of loan procedures and policies, as well as supervision and loan collection. This loan management contributes to the growth of the cooperative, reflected in the increase in assets, business volume, and the remaining business results (SHU). In addition, loan management also has an impact on improving members' welfare through easier access to capital, increased income, and the quality of cooperative services.

This study aims to analyze strategies for optimizing the management of the library of the Majelis Ulama Indonesia (MUI) of Sumatera Utara Province in carrying out its role as an authoritative center for Islamic literacy and information. As an institution overseeing the Pendidikan Tinggi Kader Ulama (PTKU), the library holds a strategic position but faces challenges in terms of standardization and digital adaptation. The method employed is a descriptive qualitative study examining aspects of collection management, compliance with the National Library Standards (SNP), and the implementation of information technology. The findings indicate that the MUI North Sumatra Library possesses notable strengths in its collection of centuries-old classical kitab kuning manuscripts and unique documents from scholars’ deliberative forums (muzakarah). Optimization efforts include manuscript digitization using the Senayan Library Management System (SLiMS), management training for PTKU students, and the integration of information services through the organization’s official portal. The study concludes that strengthening human resource capacity, ensuring sustainable budget support, and meeting physical facility standards are key factors in transforming the library into an intellectual beacon of Islam in the Media 4.0 era.

This study examines the effectiveness of zakat distribution during the leadership of Umar bin Abdul Aziz and its relevance to poverty alleviation models in Indonesia. Structural poverty remains a persistent challenge in Indonesia’s economic development, requiring systematic and sustainable solutions. Within Islamic economic thought, zakat functions not only as a religious obligation but also as a fiscal instrument capable of promoting social welfare and economic independence. This research employs a qualitative approach through historical and literature study methods, analyzing classical Islamic governance practices alongside contemporary zakat management in Indonesia. The findings reveal that the success of zakat distribution under Umar bin Abdul Aziz was supported by centralized governance, strong institutional reform of Baitul Mal, strict supervision, and integrity-based leadership, resulting in effective wealth redistribution and significant poverty reduction. The study further finds that productive zakat distribution, institutional integration, regulatory reinforcement, and digital transparency are crucial elements for enhancing the performance of zakat institutions in Indonesia. The implications suggest that strengthening governance, accountability, and productive empowerment programs can transform zakat into a strategic socio-economic policy instrument capable of addressing structural poverty in a sustainable manner.

This study aims to analyze the influence of the implementation of the Internal Quality Assurance System (SPMI) and principal leadership on the quality of educational services in South Konawe Regency, Southeast Sulawesi. The research employed a quantitative descriptive approach with a survey design to obtain an empirical overview of the relationships among the variables examined. The population consisted of all principals at the elementary, junior high, senior high, and vocational high school levels, totaling 70 respondents. The sampling technique used purposive sampling based on specific criteria relevant to the research objectives. Data were collected through questionnaires that had been tested for validity and reliability to ensure the accuracy and consistency of the research instrument. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25.0. Prior to hypothesis testing, classical assumption tests were performed, including normality, multicollinearity, and heteroscedasticity tests, to ensure the feasibility of the regression model. Furthermore, the F-test was conducted to examine the model’s overall significance, while the t-test was used to determine the partial effect of each independent variable on the dependent variable. The results indicate that the implementation of SPMI and principal leadership have a positive and significant effect on the quality of educational services. These findings highlight the importance of strengthening managerial capacity and internal commitment in implementing SPMI, as well as enhancing principal leadership quality to continuously improve educational service standards and overall education quality.

The implementation of Patient Safety Goals remains a major challenge in hospital management, particularly in ensuring consistent compliance among nurses. This study aims to analyze the influence of nurses’ knowledge and motivation on the implementation of Patient Safety Goals, with clinical leadership positioned as a mediating variable. A quantitative cross-sectional design was employed in a general hospital in Jakarta, Indonesia. Data were collected from 119 nurses across inpatient, outpatient, emergency, and operating units using structured questionnaires. The data were analyzed using Structural Equation Modeling (SEM) with AMOS, supported by the Three-Box Method to assess the level of variable achievement. The results indicate that nurses’ knowledge and motivation have a significant direct effect on clinical leadership. Clinical leadership also demonstrates a significant positive effect on the implementation of Patient Safety Goals. Furthermore, clinical leadership plays a significant mediating role in the relationship between both nurses’ knowledge and motivation and the implementation of Patient Safety Goals. The model explains 76.67% of the variance in Patient Safety Goal implementation, highlighting the strategic role of clinical leadership in translating individual competencies into safe clinical practices. These findings contribute to healthcare management literature by reinforcing the importance of clinical leadership as an organizational mechanism that strengthens patient safety performance. From a managerial perspective, the study emphasizes that improving patient safety outcomes requires not only enhancing nurses’ knowledge and motivation, but also systematically developing clinical leadership competencies. Hospital management is encouraged to invest in leadership development programs, supportive supervision, and non-punitive incident reporting systems to ensure sustainable implementation of Patient Safety Goals.

Social conflicts experienced by indigenous peoples in Yahukimo Regency, Papua Pegunungan, reveal the vulnerability of civilians due to violence, displacement, and weak protection of basic rights in situations of prolonged conflict. These conditions indicate a gap between conflict management policies and the real needs of indigenous peoples for justice, peace, and social recovery. This study aims to analyze the role of the church in responding to social conflicts experienced by indigenous peoples in Yahukimo Regency. This study was conducted using qualitative methods through a descriptive-analytical approach based on literature studies and analysis of the socio-religious context of Papua. This study confirms that the church has a strategic role as an agent of peace and a prophetic voice in defending the dignity and rights of indigenous peoples amid social conflict. The results of the study show that the church's involvement in pastoral counseling, humanitarian advocacy, and peace awareness building contributes to strengthening the social resilience of indigenous peoples. The study concludes that the role of the church needs to be directed in a more contextual and sustainable manner in order to promote fair and dignified conflict resolution. The recommendations of this study emphasize the importance of strengthening the role of the church in peace dialogue and cross-stakeholder cooperation for the social recovery of indigenous peoples in Yahukimo.

Abstract: Padukuhan Karangrejek, Karangtengah, Imogiri, Bantul, is a sloping area prone to landslides due to high rainfall, soil erosion, and vegetation degradation. Landslides often threaten the safety of residents, damage infrastructure, and disrupt the sustainability of the local environment and economy. This study aims to apply bioengineering through the planting of slope-stabilizing plants to improve slope resistance to landslides using an environmentally friendly and sustainable nature-based approach. The methods included surveying planting locations, preparing planting holes, making tree marker boards, and participatory phased planting with the community. The types of plants used were Munggur, Soursop, Jackfruit, and Teak, which have strong root systems to strengthen soil structure and reduce erosion. The results showed an increase in soil cohesion through root penetration, a reduction in rainwater runoff, suppression of erosion, and a decrease in the risk of subsequent landslides. The positive impacts included increased soil water retention, improved soil fertility, community empowerment in disaster management, and economic added value from fruit and timber crops. Conclusion The application of bioengineering with Munggur, Soursop, Jackfruit, and Teak trees is an effective, inexpensive, and sustainable solution for landslide mitigation in Karangrejek Hamlet. Recommendations include monitoring growth periodically, expanding planting to other slopes, and integrating the program into the village's disaster resilience plan for long-term sustainability.

This paper was written with the aim of analyzing the role of stevedoring workers (TKBM) in loading and unloading activities carried out by the Loading and Unloading Company (PBM) FT. Gelora Perkasa Belawan. In collecting data, the author utilized two approaches, namely field research and library research. Labor efficiency is a key factor in increasing operational productivity in the port sector, however, various problems are often found such as delays, low productivity, and work inefficiencies caused by weak monitoring and performance monitoring systems. In this study, a qualitative approach was used through field methods and library methods, on the operational activities of TKBM in the company. The results of the study indicate that the implementation of structured work and periodic evaluations can improve work discipline, accelerate loading and unloading times, and reduce operational costs. In addition, the role of management in providing constructive feedback and periodic training has also proven effective in supporting labor efficiency. Thus, optimizing the role of TKBM will have a direct impact on improving the performance of PBM PT. Gelora Perkasa Belawan, which ultimately contributes to the smooth flow of goods and economic growth in the Belawan port area.

This study examines the role of local governments in improving the quality of public services as part of an initiative to achieve responsive governance that prioritizes the public interest. This study departs from the limitations of previous research, which tends to focus on the technical aspects of service quality, while the strategic role of local governments as the primary actors in improving the quality of public services remains underexplored. The purpose of this study is to analyze the role of local governments in improving the quality of public services and identify factors influencing the optimization of this role. The method used in this study is a qualitative approach through a literature review analyzing various secondary sources such as scientific books, national and international journals, regulations, and reports from relevant official institutions. The study findings indicate that local governments play a significant role in improving the quality of public services through three main dimensions: a community-focused service orientation, technology-based service innovation, and strengthening inclusive and collaborative service management. The integration of these three dimensions supports more efficient, transparent, and responsive public services to community needs. This research provides a conceptual contribution to the field of public administration, emphasizing the importance of strengthening the role of local governments as a key factor in sustainably improving the quality of public services.

Industrial development in Indonesia has significantly contributed to national economic growth; however, it also poses potential risks of environmental pollution when corporate waste management is not conducted properly. Environmental pollution resulting from corporate waste activities may cause harm to surrounding communities, including health problems, ecosystem degradation, as well as material and immaterial losses. In this context, the class action mechanism serves as a relevant legal instrument to collectively advocate for the rights of affected communities. This study aims to analyze the implementation of the class action mechanism in environmental pollution cases based on Decision Number 29/Pdt.G/2023/PN.Skh and to evaluate its effectiveness in providing legal protection and restoring the rights of affected communities. This research employs normative legal research using statute approach, case approach, and conceptual approach. The findings indicate that the class action mechanism in the aforementioned decision fulfilled the requirements of numerosity, commonality, typicality, and adequacy of representation as regulated under Supreme Court Regulation (PERMA) Number 1 of 2002. Procedurally, the class action proved effective in enhancing access to justice, ensuring judicial efficiency, and strengthening the protection of the constitutional right to a good and healthy environment. However, its substantive effectiveness remains dependent on the fulfillment of formal requirements, the quality of evidence presented, and the consistent application of environmental law principles by judges. Therefore, the class action mechanism constitutes an important instrument in environmental law enforcement, yet it requires consistent regulatory support and judicial practice to achieve optimal ecological justice.

Tax is a major source of government revenue; however, tax avoidance remains a significant issue, particularly in the property and real estate sector, which is characterized by high growth and complex financial structures. This study examines the effects of leverage, profitability, and sales growth on tax avoidance, with firm size as a moderating variable. The study employs a quantitative approach, using secondary data from the annual financial statements of property and real estate companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The sample was selected using purposive sampling, and the data were analyzed using panel data regression techniques. Tax avoidance is proxied by the Cash Effective Tax Rate, leverage is measured by the Debt-to-Equity Ratio, profitability is measured by Return on Assets, sales growth is calculated as the annual change in sales, and firm size is measured using the natural logarithm of total assets. The results indicate that leverage and profitability significantly affect tax avoidance, whereas sales growth does not. Firm size is found to moderate the relationship between leverage and tax avoidance as well as between profitability and tax avoidance, but it does not moderate the relationship between sales growth and tax avoidance. The novelty of this study lies in the inclusion of sales growth as an independent variable and the positioning of firm size as a moderating variable within the property and real estate sector during the post-pandemic period. These findings provide practical implications for corporate tax management strategies and offer insights for regulators in strengthening tax supervision based on firm characteristics.

This study aims to analyze the influence of participatory leadership, supportive organizational culture, and work-life balance on employee job satisfaction. The research method employs a quantitative approach, using SEM-PLS analysis of data collected from PKWT employees at PT Graha Satu Tiga Tujuh. The results show that participatory leadership and supportive organizational culture have a positive and significant effect on job satisfaction, while work-life balance has no proven effect. Furthermore, work-life balance does not mediate the relationship between leadership and organizational culture with job satisfaction. These findings confirm that internal organizational factors, particularly leadership quality and work culture, have a greater impact on employee satisfaction than work-life balance. This study provides practical contributions to human resource management by offering strategies to enhance job satisfaction by strengthening leadership and organizational culture.

The IV infusion process will cause pain that can be disturbing for children. Pain is a form of uncomfortable sensation that is felt personally by each individual. In addition, there will be changes in vital signs such as increased pulse, blood pressure, and respiration so that it will be an unpleasant experience for children. Non-pharmacological therapy as an intervention to reduce pain perception in children and increase comfort during medical procedures. One form of non-pharmacological technique is audio visual distraction using a smart book. Smart books are fun and interactive play therapy that can support cognitive, fine motor, and sensory aspects in children and to divert children's attention from pain by displaying more pleasant and interesting images and musical sounds so that it can reduce the pain scale after IV installation. The design used in the preparation of this Final Scientific Paper for Nurses is a case study with an intervention in the form of audio visual distraction using a smart book for ± 10 minutes. The number of respondents was 3 people, the intervention was carried out on September 14, October 7, and November 24, 2025, located in the Theresia Charitas Hospital Palembang room. After the smart book audio visual distraction therapy, there was a decrease in the pain scale for 3 respondents, namely in An. A from a pain scale of 7 to a pain scale of 4, An. G from a pain scale of 10 to a pain scale of 4, and An. R from a pain scale of 7 to a pain scale of 4. The application of EBP smart book audio visual distraction therapy can be used to reduce the pain scale in preschoolers after IV installation.

The objective of this study is to examine the effects of profitability, liquidity, leverage, and asset growth on dividend policy among food and beverage companies listed on the IDX during 2020-2023. The dependent variable in this study is dividend policy, specifically the proxy dividend payout ratio (DPR). The independent variables, including profitability as measured by return on equity (ROE), liquidity as measured by the current ratio (CR), leverage as measured by the debt-to-equity ratio (DER), and asset growth as measured by the asset growth proxy (Growth), will also be examined. The data collection process used secondary data and employed purposive sampling. The study’s initial population included 95 samples; however, after applying the criteria, 17 were found relevant. The methods used in this study include descriptive statistical analysis, classical assumption test, hypothesis testing, and multiple linear regression analysis. The study’s results suggest that profitability, liquidity, and leverage may have simultaneous effects on dividend policy. It appears that profitability and liquidity may positively affect dividend policy, while leverage may negatively affect it, and asset growth may have no effect. It is hoped that the results of this study will provide a useful reference point for management and other relevant parties as they plan dividend policy, maintain business continuity, and make investment decisions.