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Dwight Nusawakan; Abdul Malik Mufty; Nurul Chaerani Nur; Harianti Fajar; Yosef Marsianus Karno

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2026 Asosiasi Periset Bahasa Sastra Indonesia

Malpractice in the health professions is one of the issues that can cause harm to patients, health professionals, and healthcare institutions. A lack of understanding among students as prospective health professionals regarding ethical aspects, legal principles, professional standards, and proper service procedures may increase the risk of malpractice. This Community Service activity aims to provide students of STIKES Pasapua Ambon with an understanding of the concept of malpractice, the factors causing malpractice, and preventive efforts through the implementation of professional ethics, compliance with standard operating procedures, effective communication, and the improvement of professional competence. The activity was carried out through counseling, educational sessions, interactive discussions, and guidance on health law for participants. The results of the activity indicate an increase in students’ knowledge and awareness of the importance of understanding the limits of professional authority, legal responsibility, and preventive measures to avoid malpractice in healthcare practice. This activity is expected to help develop future health professionals who are professional, ethical, and responsible in providing safe and high-quality healthcare services.

Nur Azizah Azzahra; Indra Zachreini

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Patients with ANSD may have hearing thresholds that vary from normal to severe hearing loss, but they often have difficulty understanding speech, especially in noisy environments. This condition can be caused by various factors, including genetic mutations (such as in the OTOF gene), preterm birth, perinatal hypoxia, and hyperbilirubinemia. Some adult patients have been reported to develop ANSD following autoimmune disorders such as sensorimotor neuropathy or after chemotherapy with ototoxic agents such as cisplatin. Diagnosis of Auditory Neuropathy Spectrum Disorder (ANSD) begins with a comprehensive medical history to identify risk factors that play a role. A history of preterm birth, severe hyperbilirubinemia requiring exchange transfusion, perinatal hypoxia, ventilator use, and a family history of infection or genetic disorders are major risk factors. In addition, patients or parents often report delayed speech development, inability to understand speech (especially in noisy environments), or a discrepancy between previous hearing test results and the child’s behavioral response. The gold standard for diagnosing ANSD is a combination of: (1) positive OAE and/or CM, (2) absent or abnormal ABR, and (3) absent acoustic reflex. This diagnosis is established only if there is evidence that the cochlea is functioning normally but there is a disruption in auditory nerve transmission. Routine monitoring is conducted to assess hearing and language development and adjust devices and therapy methods according to the patient’s needs. Counseling and education for families are also crucial components to provide optimal support at home and improve the patient’s quality of life. A comprehensive multidisciplinary approach is essential to ensure effective management of ANSD and achieve the best possible outcomes.

Tazakka Pribadi, Fadhil; Intan Surya Saputra, Dhanar

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Libraries play a crucial role in broadening the public's knowledge horizons by improving literacy skills. However, the reality at the Samaturu Library in Jambu Malea Village shows that manual management still dominates, leading to various administrative obstacles such as data irregularities, the risk of losing important information, and inefficiencies in tracking daily activities. This condition demands digital transformation to optimize public services at the village level comprehensively and sustainably. This research focuses on the development of a web-based library information system specifically designed to modernize administrative processes to be more systematic, fast, and organized. Built using the PHP programming language and MySQL database, this platform offers an intuitive interface for both staff and members. Its superior features include book data management, membership, activity agendas, announcements, and digitizing the borrowing and return process. Furthermore, the system is capable of automatically generating periodic reports to facilitate library performance evaluation. Based on the results of comprehensive testing using the Black Box Testing method, all system functionality was proven to operate optimally according to the required specifications. Direct user trials also showed very positive responses regarding aspects of ease of navigation and operational time efficiency. The implementation of this system is expected to improve the effectiveness of internal management, accelerate the quality of services to library users, and become a major catalyst in realizing superior digital literacy governance in rural areas.

Maulana Al Nouri; Tia Risky Yasmin Saketang; Repi Meilani Putri; Paskal Arienda Epidonta Ginting; Adidtya Perdana

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The distribution of social assistance in Indonesia faces challenges such as inaccurate recipient data, overlapping programs, and limitations of traditional data management systems that lead to inaccurate targeting of aid. This study proposes a social assistance distribution optimization system using the Greedy algorithm that assesses recipient priorities based on economic conditions, number of family members, location, and urgency of needs with certain weights to produce objective rankings. This system is implemented in a JavaScript-based web application without external frameworks, making it lightweight and easily accessible. Simulations with 20 prospective recipients and a quota of 10 slots and validation with a dataset of 10,000 entries show that the Greedy algorithm produces identical results to Dynamic Programming but is much faster (669 times faster). In terms of complexity, this algorithm has O(n log n) time and O(n) space, and meets the requirements of the Greedy Choice Property and Optimal Substructure, making it a practical and efficient solution for managing large-scale social assistance distribution in Indonesia.

Nadia Shafira Ristyaning Putri; Sri Sumarmi

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

Inappropriate complementary feeding (MPASI) practices remain a public health concern, particularly during the first 1,000 days of life, as they contribute to the risk of growth disorders such as stunting. This study aimed to analyze the relationship between socioeconomic factors and maternal decision-making processes with complementary feeding practices based on consumer behavior theory. This study employed an observational analytic design with a cross-sectional approach involving 240 mothers with children aged 6–23 months in the working area of Puskesmas Putat Jaya, Surabaya. Data were collected through structured interviews and analyzed using the Chi-Square test. The results showed significant relationships between socioeconomic status and decision-making processes, as well as between decision-making processes and complementary feeding practices (p<0.05). Mothers with higher socioeconomic status tended to have better decision-making processes and more appropriate feeding practices. However, overall practices were not fully aligned with recommended standards. These findings indicate that improving complementary feeding practices requires not only knowledge enhancement but also strengthening maternal decision-making capacity within their socioeconomic context.

Dei Anjelia Nisa Br Ginting

Jurnal Kesehatan dan Kedokteran 2026 Lembaga Pengembangan Kinerja Dosen

According to the American Diabetes Association (ADA), diabetes mellitus is a chronic and complex disease that requires ongoing management and various strategies to control blood sugar levels and reduce associated risks. Patient Mrs. J, a 52-year-old woman and farmer, presented with complaints of numbness and tingling in both legs that began approximately 2 months prior to her current visit and had worsened over the past week. The symptoms felt like being pricked and sometimes felt hot, especially at night, thereby interfering with daily activities. The symptoms were accompanied by frequent urination, especially at night, frequent thirst, frequent hunger, a feeling of weakness, and intermittent blurred vision. The patient had been diagnosed with diabetes mellitus approximately 5 years ago but did not consistently take medication (glimepiride). The patient still frequently consumes sweet, coconut-based, and fried foods. Physical examination revealed reduced sensation in the lower extremities. Laboratory tests showed elevated blood sugar levels. Based on the medical history, physical examination, and supporting tests, the patient was diagnosed with Type 2 Diabetes Mellitus. The patient was advised to record test results and changes in his health status in a health record book, and to involve family members in supporting treatment adherence and a healthy lifestyle. The patient works as a farmer with an irregular income, depending on the harvest. Daily expenses are shared with his son, so his economic condition

Graciella Lumban Gaol; Raul Rian Shaputra; Risma Anita Puriani

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to analyze promiscuous sexual behavior among adolescents as a manifestation of problematic behavior through a literature review approach. The method used was a literature review with a descriptive-analytical design, analyzing 20 national scientific articles published between 2007 and 2024. The analysis process was conducted systematically through the stages of identifying relevant sources, classifying themes, extracting important data, and synthesizing findings to build a comprehensive conceptual framework. The study results were then grouped into four main aspects: internal factors, external factors, impacts, and prevention strategies. The study results indicate that promiscuous sexual behavior among adolescents is influenced by internal factors such as knowledge, attitudes, and moral reasoning, as well as external factors such as family environment, peers, social media, and lack of parental supervision. The resulting impacts are multidimensional, encompassing health (sexually transmitted infections and unplanned pregnancies), psychological (anxiety, guilt), and social (stigma and educational disruption). Effective prevention efforts involve comprehensive sex education, active family involvement, and collaboration between schools and the community.

Made Riska Putri Astiyanti; Luh Putu Meri Saptiani; Dwi Suci Jayanti Nirmala; I Wayan Agus Parta Wijaya

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization

Lianah The; Andy, Andy; Jeni Harianto; Duha, Delfina Wahyu; Ariswana, Aan Novisga +1 more

Jurnal Pengabdian Kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This research was conducted to describe the condition of displaced communities who experience limitations in meeting basic needs, such as decent housing, access to education, and health services. Socio-economic inequality is the main factor that affects the quality of life of vulnerable groups, including children, adults, and the elderly. The Rumah Asa program is designed as an effort to provide protection, psychological support, and economic empowerment through skills training and health services according to needs. The research used a qualitative approach through interviews, field observations, and questionnaire dissemination to gain an in-depth understanding of the respondents' living situation. The research population consisted of displaced individuals who had the potential to become beneficiaries of the program. The data obtained were analyzed to identify patterns of vulnerability and intervention needs. The results showed that each respondent faced unstable socio-economic conditions, with limited income, lack of family support, and high health risks. The discussion showed that neglect is multidimensional and requires comprehensive interventions that include material, emotional, social, and health aspects. The conclusion of the study confirms that the Rumah Asa Program has great potential as a model of effective social intervention in improving the quality of life of vulnerable groups, as long as it is supported by the collaboration of the community, government, and social institutions.

Elsa Pramudita; Cinta Aprilia Putri; Wiwin Luqna Hunaida

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Group-based learning in the classroom plays a vital role in enhancing social interaction, individual responsibility, as well as students' critical thinking and collaborative skills. However, its implementation often faces challenges such as the dominance of certain members, social loafing, low participation, and interpersonal conflicts that hinder group effectiveness. This study aims to comprehensively examine the dynamics of learning groups by integrating four key aspects: the concept of group dynamics based on the Tuckman model, the characteristics of effective groups in cooperative learning, group formation techniques, and conflict management strategies. The research utilizes a qualitative approach with a literature study method, analyzing 25 sources including nationally accredited journals, academic books, and theses published between 2020 and 2024. Data analysis was conducted through reduction, thematic classification, content analysis, and conceptual synthesis. The results indicate that effective group dynamics can be achieved through the Tuckman stages, the application of the five elements of cooperative learning, the selection of appropriate group formation techniques with risk mitigation, and the implementation of the Thomas-Kilmann conflict management styles.The scientific contribution of this research is the development of an integrative model based on these four aspects, which serves as a conceptual framework to strengthen collaborative learning practices in the classroom. Practical implications include the formation of ideal groups consisting of 4–5 students, the establishment of initial group contracts, the use of dual assessment rubrics (individual and group), and peer evaluation mechanisms to enhance accountability and reflection.

Maghfirah Islami Rizal; Muh Basir

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

Land conversion associated with renewable energy expansion generates profound socio-cultural transformations in agrarian communities. This study aims to analyze how wind power development reshapes agrarian identity, social capital configuration, and the meaning of land within rural society from an anthropology of development perspective. This research applies qualitative literature-based analysis supported by recent peer-reviewed scholarship on land use change, rural transformation, social capital, and political ecology. Conceptual synthesis integrates sustainable livelihood framework, identity negotiation theory, and energy landscape analysis to construct an interpretive analytical model. Findings indicate that agricultural land conversion produces deagrarianization, occupational shifts, and reconfiguration of social stratification. Land is redefined from a genealogical and productive space into infrastructure and investment asset. Social capital grounded in kinship networks, customary institutions, and local organizations functions as a resilience mechanism through risk redistribution, collective solidarity, and participatory negotiation. Energy landscapes restructure symbolic and material relations between community and territory, generating both hybrid identities and conflict dynamics. Inclusive governance determines whether renewable energy fosters adaptive transformation or deepens commodification and exclusion. Renewable energy transition in rural areas requires socio-cultural recognition beyond technical implementation. Integrating local identity, participatory governance, and community ownership strengthens just and sustainable transformation pathways.

Cipto Hardoyo; Cecep Suhardiman

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

Discretion exercised by election management bodies constitutes an administrative instrument that is functionally necessary to prevent stagnation in electoral processes under conditions of legal vacuum, normative ambiguity, or extraordinary circumstances. However, in practice, discretionary decisions often generate public concern and expose election officials to the risk of criminalization, particularly when such discretion is assessed through a formalistic and result oriented criminal law paradigm. This study aims to analyze the construction of criminal liability of election administrators for the use of discretion in conditions of electoral stagnation, by examining the paradigm shift from the old Indonesian Criminal Code to the new Criminal Code and its implications for criminal law enforcement under the Criminal Procedure Code. This research employs a normative legal method using statutory, conceptual, and case approaches. The findings reveal that the old Criminal Code tended to facilitate policy criminalization by emphasizing formal violations and objective consequences, whereas the new Criminal Code introduces a substantive approach centered on subjective fault, official purpose, and rationality of action. Nevertheless, the lack of synchronization with the Criminal Procedure Code which remains focused on conventional evidentiary standards causes discretionary actions of election administrators to remain legally ambiguous. Therefore, harmonization between substantive criminal law and criminal procedure law, along with a transformation in law enforcement reasoning, is essential to ensure that discretion exercised by election officials is assessed proportionally, contextually, and in line with democratic principles.

Michelle Angelika S; Wijaya, Hanna; Gosal, Darren; Afladhanti, Putri Mahirah; Kartika, Ronald Winardi +2 more

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

Emergency medical care constitutes a fundamental patient right and an institutional obligation of hospitals that must be provided without temporal discrimination. However, in practice and public discourse, the meaning of “physician presence” is often narrowly reduced to physical presence alone, giving rise to allegations of medical negligence, particularly during weekends or outside regular working hours. This distorted understanding risks generating legal injustice, undermining the dignity of the medical profession, and encouraging defensive medical practice. This article aims to analyze the meaning of physician presence from a health law perspective through theoretical, normative, and systemic approaches, by distinguishing models of physician presence as on-site, on-call, and home-call/teleconsultation in emergency care services. This study employs a normative legal research method using statutory, conceptual, and limited comparative approaches. The analysis examines Law Number 17 of 2023 on Health, Government Regulation Number 28 of 2024, as well as health law literature and emergency care practices. The analysis demonstrates that, in legal terms, physician presence is not synonymous with physical presence, but rather should be understood as process-based professional responsibility, provided that care is delivered in accordance with professional standards, service standards, and an adequate triage system. Physician presence must be reconstructed as the presence of professional responsibility within an integrated emergency care system. Legal assessment in health law should be grounded in process and system integrity, rather than solely on clinical outcomes or public perception.

Satria Yuritama; Nurhayani Nurhayani

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

BPJS Ketenagakerjaan aims to protect workers and ensure their welfare. However, in reality, many companies do not register some or all of their workers, which affects the welfare of workers and has the potential to impact the social security system as a whole. The research questions are: How does the non-payment of BPJS Ketenagakerjaan contributions affect workers' rights in relation to the theory of legal protection in Decision Number 40/Pdt.G.S/2023/PN Pbr and How the mechanism for fulfilling workers' rights when a company that has previously defaulted on its contributions has paid off its obligations. This research is normative-empirical, using three approaches, namely legislation, case studies, and legal sociology. The results show that the arrears in this case not only caused workers to lose access to JKK, JKM, JHT, and JP program benefits, but also placed them in economic and social vulnerability because they did not receive compensation when employment risks occurred. After the company has fulfilled its obligations, the membership and service team will verify the payment and reactivate the participant's status so that workers can reapply for claims, thereby ensuring that workers' rights are promptly fulfilled both administratively and substantively.

Rizqi Ramadhan; Nuril Khasyi’in

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

The determination of a minimum marriage age is a central issue in Indonesian family law and Islamic legal discourse, particularly regarding the prevention of health, social, and psychological risks associated with child marriage. This study analyzes the alignment between the legal requirement of a minimum age of 19, as stipulated in Law No. 16 of 2019 and Constitutional Court Decision No. 22/PUU-XV/2017, and the framework of maqāṣid sharī‘ah, especially the hierarchical structure of dharuriyyāt, ḥājiyyāt, and taḥsīniyyāt. Employing a normative juridical method supported by extensive literature review, this research examines statutory regulations, classical and contemporary Islamic legal sources, works on maqāṣid, and empirical data from national and international institutions. The findings demonstrate that the minimum age of 19 substantively accords with maqāṣid sharī‘ah: at the dharuriyyāt level, it safeguards life, intellect, and lineage from medical, psychological, and social harm; at the ḥājiyyāt level, it prevents economic hardship, emotional instability, and the inability of young couples to assume household roles; and at the taḥsīniyyāt level, it preserves human dignity, ethical conduct, and the sanctity of marriage. Consequently, the regulation is not a departure from classical Islamic jurisprudence but rather an implementation of public interest (maṣlaḥah) adapted to contemporary societal realities. This study affirms that integrating maqasid-based reasoning into public policy strengthens the protection of families and future generations in Indonesia.

Allaysha Adindaputri Kirani; Gunardi Lie

Mahkamah : Jurnal Riset Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze e-commerce strategies in selecting applicable law and jurisdiction to avoid conflicts of jurisdiction in cross-border transactions. This study employs a normative legal method using legislative, conceptual, and comparative approaches to analyze the selection of applicable law and jurisdiction in cross-border e-commerce transactions. The data used consists of primary and secondary legal materials collected through a literature review. The analysis was conducted qualitatively using descriptive-analytical and legal interpretation methods, as well as deductive reasoning to formulate strategies for minimizing jurisdictional conflicts. The research findings indicate that the application of the principle of freedom of contract, combined with international instruments and digital technology, can serve as an effective strategy for e-commerce actors to minimize jurisdictional conflicts and litigation risks. This strategy not only provides legal protection, particularly for SMEs, but also enhances the trust of global partners and competitiveness in the international market through the use of clear contract clauses, hybrid forums, and technological support such as blockchain and ODR.

Derta Nur Anita; Ni Kadek Intan Rospita Yanti; Nanda Putri Aminati; Fatimah Azzahra; Ade Liya Retno Wulandari +21 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The high dependence of national food on imported commodities, especially wheat, creates vulnerabilities in the aspect of National Food Security. This study examines the position and role of Modified Cassava Flour (Mocaf) Micro, Small, and Medium Enterprises (MSMEs) in Padi Village as a pillar of local food diversification and its implications from the perspective of Constitutional Law (HTN) on the internal sector (community, MSMEs, and Village Government). Mocaf, as a gluten-free cassava derivative product, has the potential to be a substitute for wheat flour. The research method used is Empirical Normative Law with a conceptual and legislative approach, reinforced by primary data regarding the operational model of MSMEs in Padi Village. The results of the study indicate that Mocaf MSMEs at the village level act as strategic legal subjects in realizing Article 33 paragraph (3) of the 1945 Constitution (UUD 1945) and Law Number 18 of 2012 concerning Food. The implications of HTN are seen in the need for regulatory harmonization and strengthening village autonomy through budget policies and assistance that ensure the sustainability of production and marketing. The position of MSMEs demands stronger recognition of the internal role of villages in the national food governance structure.

Husni Husni; Reski Idrus; Sapriadi Sapriadi; Basri Basri

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Correspondence administration is vital for supporting operational efficiency in schools. However, manual management often leads to issues such as data retrieval delays, recording errors, and the risk of lost archives. This research aims to design and develop a Web-Based Administration Data Monitoring Information System using QR Codes at UPTD SMAN 3 Majene. The study employs the Research and Development (R&D) method with the Waterfall model, encompassing requirements analysis, system design, implementation, testing, and maintenance.The system involves three primary users: Admin/Administrative Staff, Teachers, and the Principal. QR Codes are implemented as digital identities to facilitate easier archive tracking and retrieval. Results indicate that the system enhances effectiveness and efficiency in correspondence management, accelerates letter request services, and simplifies data monitoring for school management. This system is expected to provide a solution for achieving orderly administration at UPTD SMAN 3 Majene. Furthermore, QR Code integration ensures document validity and digital archive security, supporting a more modern, transparent, and sustainable school governance transformation.

Syahirotul Ambar Maulidiyah; Eni Wuryani

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

This research investigates how profitability, leverage, activity levels, and company scale impact financial distress in property and real estate firms traded on the Indonesia Stock Exchange. The selection of this sector stems from its high exposure to economic ups and downs, leaving its businesses particularly prone to financial troubles. Independent factors in the analysis include profitability, leverage, activity, and firm size, with financial distress serving as the outcome variable. Samples were drawn via purposive sampling from property and real estate entities listed on the Indonesia Stock Exchange over the 2022–2024 timeframe. Adopting a quantitative design, the study applies multiple linear regression as its core analytical tool. STATA version 17 handled the data analysis. Results show that, taken together, the independent variables exert a significant impact on financial distress. Ultimately, firms should optimize their financial metrics and pursue business growth to mitigate financial distress risks.

Riswanto Riswanto

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study was conducted to evaluate the impact of financial performance, capital structure, and good corporate governance on entities. The approach used is quantitative with a causal associative method. The research observations utilize secondary data sourced from the financial statements of entities listed on the stock exchange during the 2020–2023 period. The research sample was determined using a purposive sampling technique based on predefined criteria, totaling 160 observations. The analytical method employed is multiple linear regression, preceded by classical assumption tests. The results reveal that financial performance and good corporate governance have a positive and significant effect on the quality of financial statements, while capital structure has a significant negative effect. Simultaneously, the three independent variables are proven to significantly affect the quality of financial statements, with a coefficient of determination of 68%. These findings support agency theory and signaling theory in explaining the financial reporting behavior of entities. The implications of this study indicate that improving financial performance and implementing good corporate governance can enhance the quality of financial statements. Furthermore, optimal management of capital structure is also necessary to reduce the risk of financial statement manipulation.