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Rohmat Rohmat; Suharmadi Suharmadi

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The auditor's responsibilities include not only assessing the accuracy of financial statements and detecting fraud, but also evaluating the company's ability to continue its business on an ongoing basis. This responsibility arises from the expectations of shareholders and other stakeholders that auditors provide timely and relevant information about the company's future prospects to support rational and evidence-based investment decision-making. In this context, audit opinions related to business continuity are an important instrument in reducing information asymmetry between management and investors. This study aims to analyze the impact of liquidity, solvency, and audit quality on the issuance of business continuity declarations. The research sample consisted of coal mining companies listed on the Indonesia Stock Exchange between 2014 and 2017, a period marked by fluctuations in commodity prices and global economic uncertainty. Logistic regression is used as an analysis method because dependent variables are dichotomous. The results showed that audit quality had a significant negative impact on the issuance of business continuity declarations, while liquidity and solvency did not have a significant impact on the issuance of the declarations, indicating that the factors of governance and auditor independence were more decisive than short-term financial conditions.

Nur Halifa Maharani Hairuddin; Andi Kartini Eka Yanti; Purnamanita Syawal

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

Hypertension, a global health issue, is increasingly prevalent and significantly contributes to morbidity and mortality. It often coexists with obesity, a key risk factor for hypertension and vascular complications. The combination of hypertension and obesity leads to metabolic changes, chronic inflammation, and oxidative stress that damage retinal blood vessels, directly affecting visual acuity. This literature review examines the relationship between hypertension, obesity, and visual acuity, analyzing 20 articles published between 2021 and 2025, sourced from PubMed, Google Scholar, and ScienceDirect. The study found a significant association between hypertension and obesity with decreased visual acuity. Obesity not only serves as a comorbidity but also as a mediator, worsening hypertension's effects through mechanisms like insulin resistance and endothelial dysfunction. Longitudinal studies indicate that visual impairment is progressive, while cross-sectional studies highlight its high prevalence in hypertensive obese populations. The review emphasizes the need for routine eye exams, blood pressure control, and weight management as preventive measures. In conclusion, hypertension and obesity together significantly increase the risk of visual impairment, necessitating a multidisciplinary approach to care and promoting preventive strategies to preserve eye health and enhance patients' quality of life.

Maya Dina Rahma Maghfiroh; Agustinus Sugeng Priyanto

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Gender inequality in Indonesian politics forms part of broader structural and cultural dynamics that shape women’s positions in the public sphere. In historical studies, the thought of R.A. Kartini is often interpreted primarily as a symbol of educational and moral emancipation, while the political dimension of her ideas receives limited attention. This study aims to examine Kartini’s political thought as reflected in her letters, positioning her as a political subject who articulated critiques of social structures, customary norms, and patriarchal power relations through non-formal means. This research adopts a qualitative approach with a library-based research design. The data are derived from an analysis of Kartini’s letters compiled in Door Duisternis tot Licht and supported by relevant academic literature. A descriptive-analytical method with a thematic approach is employed to explore political ideas and discourses embedded in the texts. Kartini’s thought in this study is understood as a form of political awareness that extends beyond individual emancipation and relates to broader issues of women’s political participation. This research contributes to the study of women’s politics by offering a historical perspective that places women as political subjects.

Kalay, Agusthinus; Asthenu, Jean Rosalina; Gomies, Stevanus Johan; Titioka, Stenly Ronaldo; Pattipeilohy, Victor Ringhard +2 more

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The global tourism industry is experiencing significant growth with a contribution of USD 11.1 trillion to the world's GDP by 2024. Maluku Province has extraordinary natural tourism potential, one of which is the Waai Tree House in Central Maluku Regency which offers a glamorous camping (glamping) concept with the natural beauty of the mountains. Despite having natural advantages, this tourist attraction faces problems of damaged access roads, lack of supporting facilities, and not optimal promotional strategies. This research aims to identify strategic factors through SWOT analysis and formulate effective development strategies to increase the competitiveness of Waai Tree House tourism in a sustainable manner. The research method uses a descriptive qualitative approach with data collection techniques through participatory observation, in-depth interviews with managers and visitors, visual documentation, and literature studies. The data is analyzed using SWOT analysis to identify strengths, weaknesses, opportunities, and threats, then formulated into four development strategies. The results show the main strengths in the form of natural beauty, unique glamping concepts, and personal service, while the critical weaknesses are damaged road infrastructure and limited facilities. Opportunities include digital promotion and collaboration with governments, while threats include limited accessibility and competition for new destinations. The strategy formulation resulted in four approaches: SO (intensive digital promotion), WO (priority infrastructure improvement), ST (service differentiation), and WT (consistent facility updates) strategy. The implementation of the WO strategy is a top priority with a gradual roadmap of 6-24 months. This research contributes to a contextual strategic framework for the development of glamping tourism in the remote archipelago of Eastern Indonesia.

Larysa Fernenda; Iqbal Oktaviano Forest; Ifqo Hasanah; Azeng Setiyaningsih; Widiya Febriani +6 more

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Adolescence is a crucial period in human development, characterized by biological, psychological, and social changes. At this stage, adolescents require proper understanding of reproductive health to prevent risky behaviors and to support the development of healthy and responsible attitudes. This community service activity aimed to improve students’ knowledge of reproductive health through socialization at State Vocational High School (SMKN) 1 Mempura, Siak Regency. The method used was descriptive qualitative with a focus on education through material delivery, interactive discussions, and question-and-answer sessions. The activity was conducted on August 14, 2025, at the SMKN 1 Mempura Hall, involving 39 students out of 50 targeted participants. Data were obtained through observation of students’ participation and documentation of the activity, and were then analyzed descriptively and qualitatively. The results showed that students were enthusiastic in attending the socialization and demonstrated improved understanding of reproductive health concepts, reproductive organ functions, personal hygiene, and the risks of unsafe sexual behaviors. The interactive discussion also revealed students’ willingness to ask questions and share perspectives, reflecting stronger attitudes and confidence in maintaining reproductive health. In conclusion, the socialization of reproductive health at SMKN 1 Mempura successfully enhanced students’ knowledge and awareness. Despite limitations in terms of time allocation and long-term evaluation, this activity provided tangible benefits. Future efforts are recommended to develop sustainable programs supported by additional learning media and closer collaboration with the school.

Navisa Fisabilillah; Alma Pratiwi Husain

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

In the era of globalization and rapid technological advancement, Indonesia’s indigenous culture faces various challenges that may gradually erode traditional values within society, particularly among the younger generation. Local cultural diversity represents a vital national asset that must be preserved and sustained through strategic efforts, one of which is education. Social studies education plays an important role in instilling students’ knowledge, understanding, and appreciation of local cultural diversity as an essential component of national identity. This article aims to examine the contribution of social studies education to the development of students’ character through respect for cultural diversity in their surrounding environment, the cultivation of tolerance, and the enhancement of cultural awareness. The study adopts a qualitative descriptive approach using a literature review methodology by analyzing relevant academic sources, including books, journal articles, and previous research findings. The results reveal that integrating local culture and indigenous knowledge into social studies learning can strengthen students’ social awareness, deepen their understanding of cultural values, and foster responsible, empathetic, and tolerant character traits. Moreover, the effectiveness of local culture–based social studies education is strongly influenced by the role of teachers as facilitators, motivators, and role models who provide contextual, relevant, and meaningful learning experiences for students.  

Lita Ripiani; Andini Nurwulandari; Hasanudin Hasanudin; Edi Sugiono

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effects of work motivation and career development on nurses’ performance through job satisfaction among nurses at Pertamina Balikpapan Hospital. Nurses’ performance is a key determinant of service quality and patient safety because nurses interact most intensively with patients and ensure continuity of nursing care. However, prior studies on the relationships among motivation, career development, job satisfaction, and performance have reported mixed findings. Therefore, further examination is needed by incorporating job satisfaction as a mediating variable to explain the mechanism of influence more comprehensively. This research employed an explanatory design with a quantitative approach. Primary data were collected using a Likert-scale questionnaire distributed to 165 permanent nurses selected through purposive sampling from a population of 292 nurses. Data were analyzed using variance-based SEM with SmartPLS 4, including outer model evaluation (convergent and discriminant validity) and construct reliability, as well as inner model assessment through the coefficient of determination, effect size, and hypothesis testing using bootstrapping. The results indicate that work motivation has a positive and significant effect on job satisfaction, and career development also has a positive and significant effect on job satisfaction. Job satisfaction has a positive and significant effect on nurses’ performance. In addition, work motivation and career development have positive and significant direct effects on nurses’ performance. Indirect effect testing confirms that job satisfaction mediates the relationship between work motivation and nurses’ performance and also mediates the relationship between career development and nurses’ performance. These findings emphasize that hospitals should strengthen strategies to enhance motivation and career development in a targeted manner while ensuring key sources of job satisfaction so that nurses’ performance improves sustainably.

Grace Vita Vidyani; Olfebri Olfebri

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of port infrastructure, logistics connectivity, and fleet capacity on the performance of sea tolls in Indonesia. The approach used in this literature review study is descriptive qualitative. The data collection technique used is a literature study or review of relevant previous articles published between 2021 and 2026. The technique used in this literature review is comparative analysis. The data used in this descriptive qualitative approach came from previous studies relevant to this study and sourced from academic online media such as Thomson Reuters Journal, Springer, Taylor & Francis, Scopus Q2-Q4 Emerald, Elsevier, Sage, Web of Science, Sinta 2-5 Journal, DOAJ, EBSCO, Google Scholar, Copernicus, and digital reference books. The results of the study show that: 1) Port infrastructure affects sea toll performance; 2) Logistics connectivity affects sea toll performance; 3) Fleet capacity affects sea toll performance.

Ade Ulfa Safira Hasibuan; Atika Atika; Purnama Ramadhani Silalahi

Master Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to analyze the influence of Fear of Missing Out (FoMO) and lifestyle on personal financial planning of Generation Z in Medan City with financial literacy as a moderating variable. Generation Z has unique characteristics, including a tendency to exhibit consumptive behavior influenced by technology and social media, which is often reinforced by feelings of FoMO. The type of research used in this study is quantitative research. By using data collection techniques with survey or questionnaire methods. The results of this study show that the Fomo value variable (X1) has a calculated t value of (3.427). This value is greater than the t table value of 1.985. This can be interpreted that Fomo (X1) has a significant effect on Financial Planning, and the significant value of the t test is 0.004 <0.05, so the first hypothesis is accepted. The Lifestyle value variable (X2) has a calculated t value of (5.976). This value is greater than the t table value of 1.985. This can be interpreted as meaning that Lifestyle (X2) has a significant effect on Financial Planning, and the t-test significance value is 0.021 <0.05, thus the second hypothesis is accepted. The interacted variables of FoMo and Financial Literacy obtained a calculated t-test result of 2.259>t-table 1.985 and have a significance value of 0.005 <0.05. The interacted variables of Lifestyle and Financial Literacy obtained a calculated t-test result of 9.581>t-table 1.985 and have a significance value of 0.001 <0.05.

Nafarin Zuhaeroh; Mei Setianingsih; Revi Rifatul Muna; Takhta Alfina; Muhammad Zaki ‘Alal Mutaqien +1 more

Nusantara Mengabdi Kepada Negeri 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Bullying is a common problem in elementary schools and can negatively impact students' psychological and social development, as well as their academic achievement. This community service activity aims to increase students' understanding and awareness of bullying at Ngemplak Elementary School regarding the definition, forms, impacts, and prevention of bullying through outreach and educational activities. The method used was a qualitative approach with case studies, implemented through interactive lectures, discussions, Q&A sessions, and supporting activities such as icebreakers and anti-bullying songs. The results of the activity showed an increase in students' understanding of bullying behavior, a growing sense of empathy, and the courage to reject and reprimand bullying. Student participation was very active and enthusiastic, supported by a fun and communicative learning environment. The school also responded positively, assessing the activity as beneficial in supporting character education and creating a safe and comfortable learning environment. Overall, the outreach and education on bullying prevention at Ngemplak Elementary School has made a significant contribution to building a school culture that is more caring, respectful, and free from bullying.

H. Ngatoillah Linnaja; Khozin Gilang Ramadhan; Rizki Agung Khaidar R.; Ahmad Anas; Farah Aliya Zahraa +11 more

Nusantara Mengabdi Kepada Negeri 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Dairy goat farming holds significant economic potential as a rural enterprise alternative, driven by increasing market demand for goat milk, which is known for being low-allergen and highly nutritious. This article presents a case study on Okane Mochi Farm, a dairy goat farming unit located in Ngaglik Village, Gebang District, Purworejo Regency. This study aims to analyze the breeding management strategies, product innovation, and economic impacts generated by the farm. The method used is field observation and descriptive study of the farm's operations. Observations indicate that the success of Okane Mochi Farm is driven by three main factors: (1) Innovation in selecting superior breeds such as Anglo Nubian and Sapera for high milk productivity; (2) Implementation of strict housing management and hygiene standards to maintain milk quality; and (3) Product diversification through flavored pasteurized milk processing and the utilization of livestock waste into organic fertilizer (zero waste). The study concludes that the upstream-downstream integration model applied by Okane Mochi Farm can serve as a reference for sustainable rural economic empowerment models.

Mutiara Hakiki; Sri Nada Nadziran; Sri Mulyeni

Jurnal Pendidikan Dirgantara 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

The phenomenon of Fear of Missing Out (FOMO) has become increasingly prominent among Generation Z due to the high intensity of social media use. Social media serves not only as a communication tool but also as a space for identity construction and the pursuit of social validation. Exposure to influencer content portraying ideal lifestyles, social achievements, and trending activities encourages individuals to remain constantly connected in order to avoid feeling left behind in digital communities. This study aims to analyze the influence of social media influencer content on the level of FOMO among Generation Z. The research employs a qualitative descriptive approach using a literature review method by examining relevant national and international academic journals published within the last five years. Data were analyzed by identifying patterns linking influencer content exposure, psychological mechanisms of FOMO, and its impact on Generation Z’s behavior and psychological well-being. The findings indicate that influencer content significantly contributes to social comparison processes and increases the need for digital validation, such as likes and comments, which are perceived as indicators of social acceptance. This condition strengthens FOMO tendencies and leads to excessive digital engagement, consumptive behavior, and psychological pressure. The discussion highlights that social media algorithms further intensify this cycle by repeatedly promoting popular and viral content. In conclusion, influencer content plays a crucial role in intensifying FOMO among Generation Z, emphasizing the importance of digital literacy and critical awareness to mitigate its negative effects.

I Kadek Arif Gunawan; Ni Luh Gede Meilantari

Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

This research analyzes the phenomenon of identity concealment bu the main character in the anime 91 Days, Angelo Lagusa, who disguises himself as Avilio Bruno to revenge his family’s murder. The focus of this research is to identify and classify the ego defense mechanisms by Sigmund Freud employed by Angelo thoughout this process of concealment. Utilizing a descriptive qualitative method and a literary psychology approach, this research aims to provide a detailed description of how ego defense mechanism is manifested in the character’s actions and behavior. Data was collected through direct observation of all episodes in the series. The analysis reveals that four primary ego defense mechanisms are predominant. These four primary ego defense mechanisms are repression, sublimation, displacement and rationalization. Repression emerges as the most prominent mechanism, characterized by Angelo’s constant effort to suppress emotional drives (id), particularly in pain, rage and trauma into the subconscious to prevent them from interfering with his primary mission. Meanwhile, sublimation is evident when he channels his emotional energy into strategic and structured planning for his revenge. Displacement is observed in moments where his anger is redirected toward less threatening targets. Furthermore, rationalization is used by Angelo to justify his harsh and cruel actions with the logic of vengeance and justice. This research concludes that Angelo as Avilio in disguise is not merely a narrative strategy but an external representation of a complex internal psychological dynamic, where the ego functions as a mediator between the demands of the emotional id and the constraints of reality. Through this analysis, this research is expected to contribute to development of literary psychology studies, particularly in understanding the psychological construction of fictional characters through a Freudian theoretical lens.

Muhammad Faldy Abdul Aziz; Malika Adira Hasri; Nany Hairunisa; Nor Azlina Khalil; Rodiah Mohd Radzi +1 more

International Journal of Health and Medicine 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Objective: Autoimmune diseases are complex disorders that arise when the immune system loses tolerance to self-antigens, leading to chronic inflammation and tissue damage. To understand disease pathogenesis and to evaluate therapeutic efficacy, animal models are widely used in autoimmune research. This review aims to analyze various types of animal models employed in studies of autoimmune diseases such as systemic lupus erythematosus (SLE), rheumatoid arthritis (RA), type 1 diabetes mellitus (T1DM), and multiple sclerosis (MS), with a particular focus on reproducibility and clinical applicability. Methods: This study was conducted through the selection and analysis of scientific literature published over the last ten years (2015–2025), using specific keywords including “clinical application,” “autoimmunity,” “animal models,” “humanized mice,” “lupus,” “rheumatoid arthritis,” “reproducibility,” and “translational research.” Literature searches were performed in major databases such as Google Scholar, PubMed, ScienceDirect, and Scopus. Results: Spontaneous models, such as NOD and MRL/lpr mice, exhibit close resemblance to human disease pathogenesis but are influenced by strain variability and environmental factors. Induced models, including collagen-induced arthritis (CIA) and experimental autoimmune encephalomyelitis (EAE), allow greater control over disease onset but do not fully capture the clinical complexity observed in humans. Humanized models demonstrate high translational relevance; however, their use is constrained by high costs and technical limitations. Conclusion: No single animal model is universally ideal for studying autoimmune diseases. Model selection should be based on biological relevance, reproducibility of outcomes, and the potential for clinical translation in autoimmune disease research.

Rahmat Nurjaman; Alienra Davry Nanda Kadun MT

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to assess the quality of patient care at the Emergency Unit of Sentani City Community Health Center, Jayapura Regency, by examining the experiences and perceptions of patients, their families, and healthcare workers regarding the service. The study used a qualitative approach with a descriptive design. Informants were selected using purposive sampling involving ER patients, their families, and healthcare workers involved in the ER service process at Sentani Community Health Center. Data were collected through in-depth interviews, non-participatory observation, and documentation studies. The data obtained were analyzed qualitatively through the stages of data reduction, data presentation, and conclusion drawing. The research analysis refers to seven dimensions of service quality, namely direct evidence (tangibles), reliability, responsiveness, assurance, empathy, service accessibility, and service systems and flows. The results of the study showed that service quality at the Sentani Community Health Center ER was in the fairly good category, especially the dimensions of empathy, reliability, and responsiveness of healthcare workers. Healthcare workers were friendly, responsive, and provided fair services without discriminating against patient backgrounds. However, a number of obstacles are still found that affect the optimization of services, including limited facilities and infrastructure, the number of health workers that is not commensurate with the service load, patient waiting times in certain conditions, the operating hours of the Emergency Room that are not yet 24 hours, and the low understanding of some patients regarding the applicable service system and flow.

Helsa Nasution; M. Agung Rahmadi; Rima Melati; Dinda Nurfadhilah; Siti Padila +4 more

Antigen : Jurnal Kesehatan Masyarakat dan Ilmu Gizi 2026 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

This meta-analysis assesses the effectiveness of mobile health (mHealth) applications in trauma management in the Middle East region, based on a systematic review of 47 empirical studies with a total of 12,486 participants published between 2015 and 2024. The quantitative synthesis results indicate that implementing mHealth has a statistically significant impact on improving trauma management, with a strong pooled effect size (g=0.78, 95% CI [0.65, 0.91], p<.001). Subgroup analyses reveal that the highest effectiveness is observed in interventions targeting Post-Traumatic Stress Disorder (PTSD) (g=0.86), followed by physical trauma management (g=0.74) and general psychological trauma (g=0.69). Further meta-regression findings identify the duration of application use (β=0.42, p<.001) and the level of intervention personalization (β=0.38, p<.01) as significant moderators influencing the magnitude of intervention effects. From an implementation perspective, user engagement reached 76.4%, and the retention rate was 68.2% after 6 months of use. Clinical outcome analyses demonstrate a significant reduction in PTSD scores with a mean difference of -14.6 points (p<.001) as well as a substantial improvement in quality of life (d=0.82). Comparatively, these findings extend the results of Goreis et al. (2020) and Kayrouz et al. (2018) by delineating more specifically the effectiveness of interventions in Middle Eastern populations. However, they differ from Yeager and Benight (2018) regarding the optimal duration of use. The principal contribution of this study lies in elucidating the central role of cultural adaptation, which shows a strong correlation with the effectiveness of mHealth applications (r=0.56, p<.001) in the context of trauma management in the Middle East.

Listari Noviyanti

Jurnal Penelitian Komunikasi dan Sosialisasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

The development of esport has expanded beyond the entertainment industry and has increasingly become a strategic instrument in international relations, particularly in the practice of public diplomacy. Indonesia’s role as the host of the M4 World Championship 2023 represents a significant example of how esport events can be utilized to engage international audiences and project national roles. This study aims to analyze how Indonesia employed the M4 World Championship 2023 as a tool of public diplomacy. This research adopts a qualitative approach using a case study method. Data were collected from secondary sources through documentation and literature review, including official government publications, organizer reports, media coverage, and academic literature. The analytical framework is based on Nicholas J. Cull’s theory of public diplomacy, with a specific focus on the advocacy function and the cultural function. The findings indicate that the Indonesian government, in collaboration with non-state actors such as PBESI, the Ministry of Tourism and Creative Economy, and Moonton Games, strategically utilized the M4 World Championship as a platform to advocate Indonesia’s role in the global esports ecosystem and to promote Indonesian cultural elements to international audiences. The integration of cultural diplomacy elements in official events and promotional materials reflects the implementation of the cultural diplomacy function, while institutional narratives and policy support reflect the advocacy function. This study concludes that esport  events such as the M4 World Championship can function as an effective instrument of public diplomacy in enhancing Indonesia’s international engagement and visibility.

Santoso, Seger; Benardi, Benardi

This qualitative literature review explores how the interplay between work experience and educational diversity influences entrepreneurial intentions. Synthesizing findings from recent empirical studies, the review highlights how practical experience enhances entrepreneurial self-efficacy and opportunity recognition, while diverse educational backgrounds promote cognitive flexibility and skill variety. The analysis reveals that the dynamic interaction of these factors more effectively fosters entrepreneurial intentions than either factor alone. Mediating variables such as self-efficacy, skill complementarity, and exposure to entrepreneurial environments emerge as critical mechanisms. The study contributes a holistic perspective on entrepreneurial intention formation and offers implications for education, career development, and entrepreneurship policy

Novrizal; Patricia, Mia Christy

This qualitative literature review explores how adaptive capacity mediates resilience in small family businesses (SFBs) during systemic shocks. Drawing from recent empirical studies, the review identifies adaptive capacity as a dynamic capability that enables SFBs to respond effectively to crises through flexible leadership, innovation, generational collaboration, and social capital. Unlike non-family firms, SFBs exhibit unique strengths and constraints rooted in socioemotional wealth, long-term orientation, and intergenerational ties. The findings highlight that adaptive capacity functions as a crucial intermediary between environmental disruption and business continuity. Contextual factors such as industry, firm size, and institutional support further influence resilience outcomes. This study contributes to the theoretical understanding of resilience by positioning adaptive capacity as a central mechanism in navigating systemic shocks.

Sulis Mutiara Zulfa; Daryanto Daryanto; Daniel Imanuel Manafe

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to analyze the impact of the increase in Value Added Tax (VAT) and inflation on the sales revenue of PT Astra International Tbk during the 2022–2024 period. The research employs a quantitative approach using multiple regression analysis to examine the relationship between VAT, inflation, and sales revenue. Secondary data were obtained from the company’s financial statements, inflation data from Statistics Indonesia (BPS), and VAT rate information from the Directorate General of Taxes (DJP). The data were analyzed to identify how VAT and inflation influence the company’s revenue. The results indicate that both VAT and inflation have a significant effect on sales revenue, both simultaneously and partially. The coefficient of determination (R²) of 0.899 shows that 89.9% of the variation in sales revenue is explained by the changes in VAT and inflation rates. These findings suggest that VAT and inflation are important economic factors that should be considered by businesses, especially in the automotive industry, when planning strategies for revenue generation. Furthermore, the study emphasizes the critical need for companies to adapt to changing fiscal policies and macroeconomic conditions to maintain profitability and competitive advantage in a fluctuating economic environment.