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This research try to examine how investment choices in property and real estate sector businesses listed on IDX (2020-2024) are impacted by the cost of debt and equity.For the accuracy of the analysis, this study also uses firm size and profitability as controler. Purposive sampling was used in the sampling process, which produced seven qualifying organizations with a total of 35 observations over a five-year period. Panel data regression was used for data analysis, and the Common Effect Model was shown to be the best estimation model. The findings show that investment decisions are significantly influenced by firm size, profitability, cost of debt, and cost of equity all at the same time. Nonetheless, investment choices are not much impacted by the cost of debt. Similarly, it has been demonstrated that the cost of equity has no appreciable effect on the capital expenditures of the businesses. Firm size has a favorable and substantial impact, making it the main motivator for investment activity in the real estate industry. During the study period, investment decisions were not significantly impacted by profitability. These results show that, especially in the post-pandemic economic recovery era, asset capacity and economies of scale are more important for the viability of real investment projects for property firms on the IDX than yearly variations in capital costs.

The swift advancement of information technology has greatly influenced society, while also raising the threat of cybercrime. These offenses encompass the theft of social media accounts, unauthorized access to online information, and breaches of personal data security. This research intends to explore various types of cybercrime in Indonesia, the legal measures in place, and the obstacles law enforcement encounters when proving cybercrime incidents. The study adopts a qualitative method by reviewing literature, which includes laws, court rulings, academic articles, and reports from pertinent organizations. The findings reveal that even though laws like the Electronic Information and Transactions Law and the Personal Data Protection Law establish a legal framework, there are still issues related to digital evidence, coordination between agencies, and the public's understanding of data security. Consequently, there is a need for a more thorough law enforcement approach, enhanced digital education, and collaborative efforts among the government, law enforcement agencies, and the community to effectively combat and manage cybercrime.

Digital transformation has driven significant changes in organizational management systems, thus demanding adaptive leadership and organizational agility as a key prerequisite for surviving in a dynamic environment. This study aims to analyze the relationship between adaptive leadership and organizational agility in the context of digital transformation through the Systematic Literature Review (SLR) approach. Data were obtained from accredited national journals and relevant international literature, then analyzed using thematic analysis techniques to identify patterns of relationships between variables. The results of the study show that adaptive leadership plays an important role in increasing organizational agility indirectly through strengthening organizational learning and dynamic capabilities. Organizational learning serves as the main mechanism that allows organizations to adapt through the continuous learning process, while dynamic capabilities are the link in transforming learning into strategic responses. Digital transformation accelerates the need for organizations to have a high level of agility in the face of change. In conclusion, organizational agility is the result of systemic processes influenced by adaptive leadership, organizational learning, and dynamic capabilities. This study makes a theoretical contribution to the development of the literature on leadership and strategic management in the digital age as well as practical implications for organizations in improving adaptability to the ever-changing environment.

This research focuses on examining the relationship between environmental accounting practices and firm value creation, considering the role of profitability as an intermediary mechanism. The study was conducted on companies in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange during the 2020–2024 period. Green Accounting in this study is represented through environmental cost disclosure, while firm value is proxied by Price to Book Value (PBV), and profitability is measured by Return on Equity (ROE). The analysis used a panel data regression approach, complemented by a mediation test using the Sobel test. Empirical results indicate that the implementation of Green Accounting has not had a significant impact on profitability or firm value. Conversely, profitability has been shown to have a positive and significant relationship with firm value. Furthermore, the mediation test indicates that profitability plays no role in channeling the influence of Green Accounting on firm value. These findings lead to the interpretation that Green Accounting practices in the studied sectors still reflect regulatory compliance and efforts to gain social legitimacy rather than a strategy to increase short-term economic value.

This research aims to evaluate the effectiveness of Online Travel Agent (OTA) distribution channels in influencing room sales volume and net profit for hotels in Java. Although OTAs have become a primary distribution choice that successfully boosts sales figures, there is still a lack of research highlighting the impact on net profitability due to high commission costs.Using a quantitative associative method through panel data regression analysis, this study examines the causal relationship between the proportion of sales made via OTAs and two performance indicators over a two-year period (2021–2023). The primary findings reveal a dual effect:OTA Distribution Channels have a positive and significant influence on Room Sales Volume (supporting Hypothesis H1).Conversely, OTAs have a significant negative impact on Hotel Profit Margins (supporting Hypothesis H2), indicating a substantial financial trade-off.The contribution of this research is to provide balanced empirical evidence regarding volume gains versus margin losses resulting from OTA usage. The managerial implications suggested by these findings are that hotels need to implement distribution strategies focused on Net Revenue Management and channel mix optimization to achieve a balance between volume requirements and profitability.

The development of digital technology and the widespread use of social media, particularly Instagram and TikTok, have opened opportunities for online interaction but also increased the risk of cyberbullying. Cyberbullying is aggressive behavior via digital media intended to harm or degrade others. One psychological factor believed to influence this behavior is emotional regulation, which is the ability to manage and express emotions appropriately in different situations. This study aims to examine the relationship between emotional regulation and cyberbullying behavior among early adult students in Jambi. A quantitative approach with a correlational design was used, involving 127 students aged 18–25 years, selected through purposive sampling. Data were collected using an online questionnaire, which included an emotional regulation scale and a cyberbullying behavior scale. Data analysis was conducted using the Pearson Product Moment correlation test with SPSS software. The results showed a significant negative relationship between emotional regulation and cyberbullying behavior, with a correlation coefficient of r = -0.632 and a significance level of p < 0.001. This indicates that students with better emotional regulation skills are less likely to engage in cyberbullying. Thus, enhancing emotional regulation skills could be an effective strategy in preventing cyberbullying among students.

The waiting time for outpatient pharmacy services at Permata Jonggol Hospital had not met the minimum service standards, potentially reducing service quality and patient satisfaction. This issue was suspected to be influenced by human resource (HR) competence, service regulations, and the utilization of the Hospital Management Information System (HMIS). This study aimed to analyze the effect of HR competence and service regulations on pharmacy waiting time, with HMIS utilization as an intervening variable. The study used a quantitative approach with a cross-sectional design. Data were collected at a single point in time using instruments that had been tested for validity and reliability. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results showed that HR competence, service regulations, and HMIS utilization simultaneously had a significant effect on pharmacy waiting time. Partially, HR competence and service regulations significantly affected HMIS utilization and waiting time. HMIS utilization also significantly influenced waiting time and mediated the relationship between HR competence, service regulations, and pharmacy waiting time. In conclusion, improving pharmacists’ competence, strengthening service regulations, and optimizing HMIS utilization in an integrated manner were important strategies to reduce waiting time and improve service efficiency and quality

One of the risk impacts of blasting activities is flyrock. The impact of flyrock can be minimized by evaluate the factors that influence flyrock such as blasting geometry. Flyrock cannot be completely eliminated but flyrock distance can be reduced to prevent damage. This study aims to determine the actual maximum flyrock distance in the field and the factors that influence the flyrock distance. This study was conducted at PT. Sims Jaya Kaltim, Paser Regency, East Kalimantan Province. This research was conducted 31 times and the average throwing distance was 79.8 meters, the actual maximum flyrock throwing distance was 134.3 meters and the minimum throw was 40.5 meters. In the flyrock throw prediction, the Richard & Moore calculation method was used with a face burst mechanism of 121.3 meters and cratering of 232.2 meters and the Ebrahim Ghasemi dimensional analysis method of 104.5 meters. From both methods, the Ebrahim Ghasemi method was found to be closest to the actual flyrock with a standard deviation of 29.49 meters and an error percentage of 2.90%. From the results of the correlation between the blasting parameters and the actual flyrock, it was found that the factors that influence the occurrence of flyrock are powder factors, so an analysis was carried out to obtain a maximum flyrock throwing distance of 90 meters so that the safe radius of the tool is 180 meters, then the maximum powder factor used is 0.14 kg/m3.

This study aims to analyze the influence of Corporate Social Responsibility (CSR) on firm value and examine the role of audit committees and gender diversity as moderating variables in raw materials companies listed on the Indonesia Stock Exchange. Using a quantitative approach with a sample of 58 companies selected through purposive sampling, data were analyzed using descriptive statistics and moderated regression analysis (MRA). The results show that CSR has a positive and significant effect on firm value, indicating that the higher the disclosure and implementation of CSR, the higher the market appreciation of the company. However, audit committees and gender diversity were not proven to be able to moderate the relationship between CSR and firm value. This finding implies that although CSR has been proven effective in increasing firm value through positive investor perceptions, corporate governance mechanisms represented by audit committees and gender diversity have not functioned optimally in strengthening this relationship. Therefore, companies need to consistently improve the quality of CSR implementation and evaluate the effectiveness of the role of audit committees and gender diversity policies so that they are not merely regulatory compliance but actually contribute to overseeing and directing the company's sustainability strategy.  

Patient loyalty is an important indicator of success in healthcare services because it reflects patients’ tendency to reuse healthcare services and recommend them to others. Patient loyalty in healthcare facilities is influenced by various factors, including doctor availability, cost bearer systems, and patient experience during the service process. This study aims to analyze the effect of doctor availability and cost bearer on patient loyalty with patient experience as a mediating variable among patients at the Dental Clinic of Hermina Galaxy Hospital.This research used a quantitative approach with a survey design. Data were collected through questionnaires using a Likert scale from 150 patients at the Dental Clinic of Hermina Galaxy Hospital selected through purposive sampling. Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of AMOS software to examine both direct and indirect relationships among the research variables.The results showed that doctor availability and cost bearer have a positive and significant effect on patient experience. Patient experience was also found to have a positive and significant effect on patient loyalty. In addition, doctor availability and cost bearer have a direct influence on patient loyalty and an indirect influence through patient experience as a mediating variable.In conclusion, improving patient loyalty can be achieved by enhancing doctor availability, managing financing systems effectively, and creating positive patient experiences. Hospital management should optimize these factors to improve service quality and maintain patient loyalty

Nursing care documentation is crucial for service quality and patient safety, but incomplete and inconsistent documentation remains a challenge in hospitals. This study focuses on nurses at Medika Lestari Hospital, where documentation compliance is below expectations. The aim is to analyze how organizational commitment and supervision affect nursing care documentation, with work motivation as an intervening variable. A quantitative cross-sectional design with a structural model approach was used, and data were collected via structured questionnaires and analyzed using SEM-PLS. The results show that organizational commitment positively impacts documentation compliance (β = 0.268; p = 0.013), highlighting the importance of nurses’ attachment to organizational goals. Supervision, however, has no significant direct effect on documentation (β = 0.220; p = 0.109). Both organizational commitment (β = 0.285; p = 0.018) and supervision (β = 0.382; p = 0.000) significantly influence work motivation, indicating that managerial control and organizational attachment contribute to motivation. However, work motivation does not significantly affect documentation (β = 0.231; p = 0.053) and does not mediate the effects of commitment or supervision on compliance. In conclusion, improvements in documentation are primarily driven by organizational commitment rather than motivational or supervisory factors. Hospital management should focus on enhancing nurses’ organizational commitment and aligning supervisory practices with institutional values to improve documentation compliance sustainably.

Audit failure and inconsistencies in previous research results regarding the influence of auditor experience and self-efficacy on audit judgment serve as the main drivers of this study. This study aims to re-examine the relationship between auditor experience and self-efficacy on audit judgment at Public Accounting Firms in South Jakarta. Using a quantitative approach, this study employs purposive sampling techniques by distributing questionnaires as a data collection instrument, involving 70 auditors working at Public Accounting Firms in South Jakarta. The results of multiple linear regression analysis using IBM SPSS version 26 indicate that both auditor experience and self-efficacy have a positive and significant influence, both partially and simultaneously, on audit judgment. These findings provide evidence that improving auditors' work experience and self-confidence is crucial in producing high-quality audit decisions. This study offers new insights that can be used to enhance audit quality through the development of experience and strengthening auditors' self-efficacy. The findings are expected to contribute to better audit practices by focusing on factors that can improve auditors' ability to make accurate and effective judgments.

This study aims to analyze the influence of Financial Literacy, the use of Digital Payments, Lifestyle, and Pocket Money on the Consumptive Behavior of Generation Z. The research subjects were students of the Faculty of Economics and Business, Budi Luhur University. This study uses a quantitative approach with a survey method through the distribution of online questionnaires. The population in this study consisted of 1,017 active students of the Faculty of Economics and Business, Budi Luhur University, from the 2022-2025 batch, with a sample size of 100 respondents determined using the Slovin formula and non-probability sampling technique with purposive sampling method. The data obtained were analyzed using SPSS version 25 with multiple linear regression analysis, classical assumption testing, model feasibility testing (F test), t test, and coefficient of determination (R²). The results showed that financial literacy, lifestyle, and pocket money significantly influenced students' consumptive behavior. Meanwhile, the use of Digital Payment does not significantly affect students' Consumptive Behavior. In addition, the results of the model feasibility test (F test) show that Financial Literacy, the use of Digital Payment, Lifestyle, and Pocket Money together significantly affect Consumptive Behavior, so that the regression model is declared feasible for use.

Background: In the competitive healthcare landscape, where human resources are pivotal to organizational success, affective commitment defined as emotional attachment to the workplace is essential for nurse retention and service quality. Satya Negara Hospital in North Jakarta exemplifies the challenges faced by Indonesian healthcare institutions, with a notably high nurse turnover intention of 30% in 2024, signaling low affective commitment and underscoring the urgency to identify its drivers. While person-job fit and career development are established antecedents of commitment, their combined influence within Indonesia’s nursing context, along with the potential moderating role of meritocracy, remains underexplored.. Methods:  Using a quantitative, cross sectional design, data were collected via a validated questionnaire from all 108 nurses at the hospital and analyzed using multiple regression.. Results: The results revealed that person-job fit, career development, and meritocracy collectively explain 96.6% of the variance in affective commitment. Furthermore, when meritocracy was tested as a moderating variable, the explanatory power of the model increased significantly, with the adjusted R² value rising from 96.6% to 98.5%. This indicates that the presence of a meritocratic system substantially amplifies the positive effects of both person-job fit and career development on commitment.. Conclusion: The study concludes that a synergistic combination of job fit, growth opportunities, and a merit-based system is fundamental to fostering nurses’ emotional attachment. These findings contribute to organizational and psychological theory integration and offer practical human resource strategies for enhancing nurse commitment and reducing turnover in healthcare settings.

This study aims to analyze the influence of Digital Financial Literacy and Organizational Culture on Employee Performance with Financial Information Systems as a mediating variable in Kodam IV/Diponegoro. Using an explanatory quantitative approach, data was collected through a survey of TNI and civil servant personnel who handle financial administration (purposive sampling) and analyzed using SmartPLS. The test results show that Digital Financial Literacy has a positive and significant effect directly on employee performance. On the other hand, Organizational Culture does not have a significant direct effect on performance, but has been proven to have a positive and significant impact on the effectiveness of the Financial Information System. The key findings of this study confirm the strategic position of the Financial Information System which functions as a full mediator for the Organizational Culture in improving performance, as well as being the strongest determinant factor. The implications of this study suggest a priority on strengthening the reliability of the system and the digital  competence of personnel in order to realize transparent and accountable defense governance.

This study aims to determine: 1) The effect of the product on customer loyalty, 2) Price influence on customer loyalty, 3) The influence of place / location on customer loyalty, 4) The influence of promotion on customer loyalty, 5) The influence of people / employees on customer loyalty, 6) Effect of physical facilities on customer loyalty, 7) Effect of process on customer loyalty Bank BRI Unit Ampek Nagari Cabang Bukittinggi. Type of research conducted is Expost-Facto, the number of study population as much as 834 people, Proportional sampling technique Simple Random Sampling. The sample of this research is customer Bank BRI Unit Ampek Nagari Cabang Bukittinggi numbered 114 people. Data were collected through questionnaires using Likert scale models that have been tested for validity and reliability. Data analysis technique used is Path Analysis (Path Analysis). The research results are: 1) There is significant influence between product to customer loyalty, 2) There is a significant influence between price and customer loyalty, 3) There is a significant influence between place / location on customer loyalty, 4) There is significant influence between promotion to customer loyalty, 5) There is significant influence between person / employee to customer loyalty Training, 6) There is significant influence between physical facility to customer loyalty, 7) There is a significant influence between the process on customer loyalty Bank BRI Unit Ampek Nagari Cabang Bukittinggi. Viewed from direct or indirect influence of product, price, place / location, promotion, person / employee, physical facility and process to customer's loyalty Bank BRI Unit Ampek Nagari Cabang Bukittinggi is 84.54%, it is obtained that the promotion has the greatest influence of 21.01%. This shows that the understanding of promotion directly has a big role to the emergence of customer loyalty Bank BRI Unit Ampek Nagari Cabang Bukittinggi.

This study aims to examine the influence of career development and work environment on employee performance through work awards as an intervening variable in the regional secretariat of Pekalongan Regency This research was conducted by a survey method of employees with job satisfaction as an intervening variable in the regional secretariat of Pekalongan Regency The sampling technique used in this study was a census of 56 respondents. Data collection through the dissemination of questionnaires, data analysis in this study uses SmartPLS The analysis used is Outer Model Test, Validity Test, Feasibility Test, Structural Model Test, Hypothesis Test. The results of the study showed that Career Development and work awards have a positive and significant effect on Job Satisfaction, Career Development and Work awards have a positive and significant effect on Employee Performance, Career Development variables and Work awards have a positive and significant effect on Employee Performance through Job Satisfaction.

Digital transformation requires organizations to adapt by leveraging technology and reshaping their ways of working . In this context , digital leadership plays a crucial role in enhancing business performance . This study aims to examine the role of digital leadership on business performance through digital culture and process innovation in the era of digital transformation . This research employs a quantitative approach using a survey method involving respondents from organizations that are undergoing or have implemented digital transformation initiatives . Data were analyzed using path analysis or Structural Equation Modeling (SEM) to test both direct and indirect relationships among variables . The results indicate that digital leadership has been positive and significant effect on business performance . Furthermore , digital culture and process innovation is proven to act as mediator variables that strengthen the influence of digital leadership on business performance . These findings highlights that leaders who are able to foster digital adoption , encourage collaboration , and continuously innovate business processes can create sustainable competitive advantages for organizations . This study contributes theoretically to the development of digital leadership literature and provides practical implications for organizational leaders in designing effective digital transformation strategies aimed at improving business performance .

This paper aims to analyze the influence of Human Resource Reform and Transformational Leadership on Civil Servant Professionalism, with Resistance to Change as a mediating variable. The research focuses on civil servants at the Semarang City Personnel, Education and Training Agency (BKPP Semarang City), an institution at the forefront of bureaucratic reform and talent management. A quantitative approach was employed through a survey of 77 civil servants using a saturated sampling technique. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the direct and mediation relationships between the research variables. The results showed that Human Resources Reform of Civil Servants and Transformational Leadership had a positive and significant effect on ASN Professionalism. Transformational Leadership was also proven to reduce Resistance to Change, while Human Resources Reform had an indirect effect through reducing resistance. In addition, Resistance to Change had a significant negative effect on ASN Professionalism and mediated the relationship between Human Resources Reform of Civil Servants and ASN Professionalism. These findings confirm that merit system reform, competency development, and inspirational leadership are key factors in improving ASN professionalism, especially when psychological and structural barriers in the form of resistance to change can be minimized. This study provides theoretical contributions in the development of a model of ASN professionalism as well as practical recommendations for local governments in strengthening the implementation of bureaucratic reform.

This study investigates the direct and indirect effects of transformational leadership and digital literacy on civil servant performance through the mediating role of adaptability. The research population comprised all 75 employees at the Regional Financial Management and Local Revenue Agency (BPKPAD) of Demak Regency, Indonesia. A saturated sampling method was employed, utilizing the entire population as respondents. Primary data were collected through structured questionnaires and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 3.3 software. The findings reveal that transformational leadership significantly and positively influences both civil servant adaptability and performance. Digital literacy demonstrates a significant positive impact on both adaptability and performance, emerging as the most dominant factor in the research model. Civil servant adaptability significantly and positively affects performance. However, mediation analysis indicates that adaptability does not significantly mediate the relationships between transformational leadership, digital literacy, and performance, suggesting that direct effects predominate over indirect effects in the BPKPAD Demak Regency context.