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The increasing emphasis on sustainable business practices has encouraged companies to integrate environmental and social responsibilities into their strategic and financial decision-making processes. This study investigates the influence of Green Accounting on Firm Value and examines the moderating role of Corporate Social Responsibility (CSR) within the Triple Bottom Line framework. A quantitative research design was employed using panel data from 23 energy, mining, and infrastructure companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 69 firm-year observations. Secondary data were collected from annual reports and sustainability reports and analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA). The findings indicate that Green Accounting does not have a significant direct effect on Firm Value, while CSR also shows no significant direct influence. Furthermore, CSR is unable to significantly moderate the relationship between Green Accounting and Firm Value. These results suggest that sustainability initiatives implemented by Indonesian companies have not yet generated measurable short-term financial benefits, although they may contribute to long-term corporate legitimacy, stakeholder trust, and sustainable competitiveness. The study provides practical implications for corporate managers, investors, and policymakers by emphasizing the importance of strengthening sustainability reporting quality and integrating environmental and social strategies into long-term corporate value creation.

Financial distress has become a critical issue for companies operating in highly competitive and capital-intensive industries, making effective corporate governance and the efficient utilization of intangible resources increasingly important for ensuring long-term financial sustainability. This study aims to examine the effect of Good Corporate Governance on Financial Distress and to investigate the mediating role of Intellectual Capital in this relationship. The research employs a quantitative explanatory approach using panel data from 23 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in 92 firm-year observations. Secondary data obtained from annual reports and financial statements were analyzed using descriptive statistics, classical assumption tests, panel regression analysis, and mediation analysis. The findings indicate that Good Corporate Governance has a significant negative effect on Financial Distress, suggesting that stronger governance practices improve financial stability and reduce the likelihood of financial difficulties. Intellectual Capital also demonstrates a significant negative effect on Financial Distress and partially mediates the relationship between Good Corporate Governance and Financial Distress. These findings imply that effective governance combined with the strategic management of intellectual resources enhances organizational resilience and supports sustainable corporate performance. The study contributes to the literature by integrating governance quality and intellectual capital into a single framework for explaining financial distress and provides practical insights for managers, investors, and policymakers in strengthening corporate sustainability.

This study aims to analyze the effect of liquidity and profitability ratios on stock returns through Price to Book Value (PBV) in coal mining companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The research uses secondary data analysis from financial reports of the companies collected through documentation techniques, and the data is analyzed using Partial Least Squares (PLS) based on Structural Equation Modeling (SEM). The results show that profitability significantly influences stock returns and PBV, while liquidity has a negative but insignificant effect on PBV and stock returns. Moreover, PBV does not mediate the relationship between liquidity and stock returns or profitability and stock returns. This study recommends that companies focus on improving profitability to enhance stock returns, while investors should consider profitability performance when making investment decisions. Recommendations for future research include adding other independent variables such as leverage or macroeconomic factors and expanding the sector and period coverage for greater generalization.

This study aims to examine the effect of Social Media Brand Engagement, Brand Trust, and Customer Satisfaction on Nescafé Brand Loyalty. A quantitative approach was employed using a explanatory research. Data were collected through questionnaires distributed to Nescafé consumers and analyzed using multiple linear regression with SPSS. The results indicate that Social Media Brand Engagement has a positive and significant effect on Nescafé Brand Loyalty, with a significance value of 0.001 (< 0.05). Customer Satisfaction also has a positive and significant effect on Nescafé Brand Loyalty, with a significance value of 0.001 (< 0.05). In contrast, Brand Trust does not have a significant effect on Nescafé Brand Loyalty, as indicated by a significance value of 0.506 (> 0.05). The coefficient of determination (R²) shows that Social Media Brand Engagement, Brand Trust, and Customer Satisfaction explain 61.2% of the variation in Nescafé Brand Loyalty, while the remaining 38.8% is influenced by other factors not included in this study. The findings suggest that consumer engagement on social media and customer satisfaction play important roles in strengthening brand loyalty toward Nescafé. Therefore, companies should focus on improving social media engagement strategies and maintaining customer satisfaction to enhance consumer loyalty.

Assertive communication is a core competency for vocational high school (SMK) students, particularly those majoring in Online Business and Retail, whose future work demands strong interpersonal skills in customer service, negotiation, and teamwork. Classroom instruction in Indonesian vocational schools, however, still tends to privilege cognitive content over practical, contextual communication training. This study examines the effect of the role-playing technique on the assertive communication ability of twelfth-grade Online Business and Retail students at SMK Pasundan 1 Bandung. A quantitative survey approach is employed, with role playing—operationalized through three dimensions (role taking, role marking, and role negotiation) adapted from Zaini (2008)—as the independent variable, and assertive communication—operationalized through five dimensions adapted from Albert and Emmons (2001)—as the dependent variable. Given a population of 36 students, a saturated (census) sampling technique is used, so all members of the population serve as respondents. Data will be collected through a Likert-scale questionnaire and analyzed using path analysis with the assistance of SPSS, examining both the simultaneous effect of role playing on assertive communication and the partial effects of its three dimensions. The study is grounded in Bandura's (1977) Social Learning Theory, which posits that behavior is acquired through observation, modeling, and reinforcement. The anticipated outcome is empirical evidence on the effectiveness of role playing in strengthening assertive communication, together with practical recommendations for teachers and schools seeking to design more participatory, work-relevant instructional strategies.

This study aims to analyze the influence of work motivation and supervision on employee performance through job satisfaction at the Population Control and Family Planning Office (DPPKB) of East Kutai Regency. A quantitative approach was employed using census sampling technique involving 84 employees. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS software. The results reveal that: (1) work motivation positively and significantly affects job satisfaction (β = 0.263, p = 0.039); (2) supervision has a stronger positive effect on job satisfaction (β = 0.409, p = 0.000); (3) work motivation does not directly affect employee performance (β = 0.136, p = 0.248); (4) supervision does not directly affect employee performance (β = 0.140, p = 0.186); (5) job satisfaction is the strongest predictor of employee performance (β = 0.565, p = 0.000); (6) job satisfaction does not significantly mediate the work motivation–performance relationship (β = 0.149, p = 0.056); and (7) job satisfaction fully mediates the supervision–performance relationship (β = 0.231, p = 0.001). These findings suggest that improving public-sector employee performance requires a humanistic supervisory approach centered on employee psychological well-being.

Partographs are an important instrument in labor monitoring that functions to detect complications early, monitor labor progress, and support appropriate clinical decision-making. However, incomplete filling of partographs is still a problem in various health service facilities and has the potential to affect the quality of midwifery services. This study aims to find out the completeness of filling in the partograph in childbirth monitoring at the Wajo Health Center UPTD Baubau City. This study uses a quantitative method with a descriptive design. The research population is all partograph documents for the period November 2025 to March 2026 as many as 40 documents. The sampling technique used total sampling and obtained 32 documents that met the research criteria. Data were collected using an observation checklist sheet and analyzed univariately through frequency and percentage distributions. The results showed that as many as 28 documents (87.5%) had not been fully filled out and only 4 documents (12.5%) had been filled in completely. The components with the highest level of completeness were uterine contractions (100%), drugs and fluids (96.9%), and labor progress (93.8%). Meanwhile, the components of maternal information (12.5%) and maternal condition (31.3%) had the lowest level of completeness. Most of the filling of partographs at the Wajo Health Center UPTD still does not meet the completeness standards. It is necessary to strengthen supervision, training, and periodic monitoring to improve the quality of childbirth documentation and support the safety of mothers and babies

This study examines the emergence of localized English expressions in Indonesian social media discourse, highlighting how English is adapted and reinterpreted in multilingual digital contexts. While previous studies on English in Indonesia have primarily focused on formal domains such as education and language policy, limited attention has been given to informal online communication where linguistic innovation is highly visible. This study aims to analyze how English lexical items are re-semanticized and creatively transformed by Indonesian users on social media platforms. The study employed a qualitative approach using data collected from Instagram posts and comments, focusing on selected examples of English-derived expressions such as boba, gas, voucher, server, and suamiable. The analysis compares the conventional meanings of these terms in Inner Circle English with their localized meanings in Indonesian usage. The findings reveal that English functions as a flexible linguistic resource, undergoing processes of semantic shift, metaphorical extension, and lexical blending. These localized forms reflect users’ creativity as well as their ability to adapt global linguistic resources to local cultural contexts. The study concludes that English in Indonesian social media is not merely borrowed but actively reconstructed, contributing to the dynamic development of English in the Expanding Circle.

The emergence of Internet of Things (IoT) technology has opened up considerable possibilities for automation systems aimed at enhancing energy efficiency in both home and office settings. This study focuses on the creation and deployment of an IoT-driven Smart Home system utilizing ESP32 for the automatic and manual supervision and regulation of electrical appliances within the Employee Dormitory of the Institute for Lecturer Performance Development (LPKD). The established system employs a Passive Infrared (PIR) sensor for detecting human presence and a Light Dependent Resistor (LDR) sensor to assess the intensity of light in the room. The data from these sensors is analyzed by the ESP32 microcontroller, which controls lights and fans automatically through relay modules based on the surrounding conditions. Furthermore, the system is linked to the Blynk application and the Telegram Bot API to enable remote operation and immediate notifications. The methodological approach taken in this research is Research and Development (R&D) employing a prototyping method. The assessment outcomes show that the system functions reliably, with success rates for sensor detection and appliance management exceeding 95%. The introduction of this system aims to boost electrical energy efficiency, improve user experience, and facilitate the adoption of IoT-centered smart facility management within the LPKD framework.

The increasing competition in the coffee shop industry requires Micro, Small, and Medium Enterprises (MSMEs) to continuously improve service quality and product quality to maintain customer satisfaction and business sustainability. Ngopi Pojok 98 experienced a decline in revenue over several months, indicating potential problems related to service performance and product consistency. This study aims to analyze the improvement of customer satisfaction after implementing service quality and product quality enhancements at Ngopi Pojok 98. This research employed a quantitative approach using a One Group Pretest–Posttest Design. The sample consisted of 50 respondents selected through purposive sampling. Data were collected using questionnaires administered before and after the improvement program and analyzed using validity tests, reliability tests, the Shapiro–Wilk normality test, and the Paired Sample t-Test with the assistance of SPSS software. The results showed that all instruments were valid and reliable. The normality test indicated a significance value of 0.291 (>0.05), confirming normal data distribution. Furthermore, the Paired Sample t-Test produced a significance value of 0.000 (<0.05), indicating a significant difference in customer satisfaction before and after the improvements. The average satisfaction score increased from 29.68 to 34.88. These findings confirm that enhancing service quality and product quality effectively improves customer satisfaction in coffee shop MSMEs.

This study applies a quantitative approach with a survey method as a data collection technique. Research data were obtained by distributing questionnaires to respondents who were the subjects of the study, namely small and medium enterprises (SMEs) engaged in shell craft in the coastal areas of Surabaya. The influence of digitalization and competitiveness on increasing income from digitalization was measured through the use of social media, e-commerce platforms, and the use of information technology in business activities. Meanwhile, the competitiveness variable was measured based on product quality, innovation, price, and marketing capabilities. Digitalization has a positive effect on increasing income for small and medium enterprises (SMEs) engaged in shell craft. The use of digital media has been proven to be able to expand the market and increase sales volume. In addition, competitiveness also affects income, where innovation is the main factor that drives increased sales value. Simultaneously, digitalization and competitiveness contribute significantly to increasing income for small and medium enterprises (SMEs). Support for related institutions and business actors in digital literacy, product innovation, and sustainable marketing strategies is needed to strengthen competitiveness and improve the welfare of coastal communities.

The development of digital financial technology has accelerated the transition from cash-based to cashless payment systems across various economic sectors, including traditional markets. One of the most widely adopted innovations is the Quick Response Code Indonesian Standard (QRIS), which offers convenience, speed, and security in financial transactions. This study aims to analyze the role of digital financial literacy in supporting the utilization of QRIS and its implications for the profitability and business sustainability of traditional market traders in Surabaya. The study employed a descriptive qualitative approach, with data collected through observation and documentation of traders' transaction activities. The findings indicate that the utilization of QRIS among traditional market traders remains suboptimal. This condition is influenced by limited digital financial literacy, insufficient technological skills, and the readiness of business owners to adopt digital payment systems. In addition, concerns regarding transaction security and limited technological competence, particularly among elderly traders, remain significant barriers to digital transformation. Nevertheless, digital financial literacy has been shown to improve transaction efficiency, facilitate financial record-keeping, reduce transaction errors, and support more effective business management. Therefore, strengthening digital financial literacy is a strategic factor in optimizing QRIS adoption to enhance profitability and ensure the long-term sustainability of traditional market businesses in the digital economy.

This study aims to analyze the language style employed by President Prabowo Subianto in his speech delivered at the 17th National Farmers and Fishermen Week in 2026 using Teun A. Van Dijk's Critical Discourse Analysis framework. The study employed a qualitative approach with documentation techniques applied to the official speech transcript. Data were analyzed through Van Dijk's three analytical dimensions, namely text, social cognition, and social context. The findings reveal that, at the textual level, the speech is dominated by themes of support for farmers and fishermen as strategic actors in national development and food security. At the superstructure level, the speech is organized argumentatively through personal experiences, policy explanations, and reaffirmation of governmental commitments. At the microstructure level, the speech demonstrates the use of informal language, rhetorical strategies, repetition, and lexical choices that strengthen the relationship between the speaker and the audience. In terms of social cognition, the findings indicate the speaker's awareness of the media's role in shaping public opinion, as reflected in several instances of meta-communication. Meanwhile, the social context dimension reveals representations of power relations through the construction of social groups positioned either as supporters or obstacles to national interests. These findings suggest that the speech functions not only as a means of political communication but also as a medium for constructing ideology, legitimizing power, and shaping political identity. This study reinforces the view that language plays a significant role in representing social realities and power relations within society.

This study aims to analyze the effect of career development and organizational culture on employee productivity through job satisfaction at the Office of Community and Village Empowerment (DPMD) in East Kutai Regency. The research employs a quantitative explanatory approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. Total sampling was applied, involving all 90 employees of the office as respondents. Data were collected through questionnaires with Likert scale measurements. The results demonstrate that career development has a significant positive effect on job satisfaction (coefficient = 0.295, T = 2.532, p = 0.011), and organizational culture has a significant positive effect on job satisfaction (coefficient = 0.441, T = 4.071, p = 0.000). However, career development, organizational culture, and job satisfaction do not have a significant direct effect on employee productivity (H3 through H7 rejected). The coefficient of determination for job satisfaction is 43.1%, indicating that both independent variables explain 43.1% of job satisfaction variance. These findings suggest that although career development and organizational culture successfully improve job satisfaction, mechanisms beyond satisfaction are needed to translate that satisfaction into measurable productivity at DPMD.

This study aims to analyze the influence of work motivation, transformational leadership style, and career development on employee performance through job satisfaction at the Dinas PUPR Kabupaten Kutai Timur. This research uses quantitative explanatory method with SEM-PLS (Structural Equation Modeling - Partial Least Squares) analysis. The population consists of 120 employees with a sample of 93 respondents determined using the Slovin formula with 5% margin of error and simple random sampling technique. Data were collected using a Likert scale questionnaire (1-5). The results show that career development has a significant positive effect on job satisfaction (original sample 0.574, p-value 0.000), and transformational leadership style has a significant positive effect on employee performance (original sample 0.540, p-value 0.000). However, work motivation and transformational leadership style do not significantly affect job satisfaction, and work motivation and career development do not directly affect employee performance. Furthermore, job satisfaction fails to mediate the relationship between work motivation, transformational leadership style, and career development on employee performance. The R-Square values indicate that the predictor variables explain 40.4% of job satisfaction variance and 40.1% of employee performance variance.

This study aims to analyze the inner conflict experienced by the female protagonist, Alina Suhita, in the novel Hati Suhita by Khilma Anis using Karen Horney’s psychological perspective. The study is motivated by the complexity of the psychological struggles faced by the main character in dealing with marital pressures, family expectations, and socio-cultural demands within a pesantren environment. This research employed a descriptive qualitative approach using content analysis. The data source was the novel Hati Suhita by Khilma Anis, while the research data consisted of textual excerpts depicting the protagonist’s inner conflicts. Data were collected through reading and note-taking techniques and subsequently analyzed based on Karen Horney’s theory of neurotic tendencies. The findings reveal that Suhita’s inner conflict is influenced by marital pressures, family demands, social expectations, as well as cultural and religious values that shape her personality. These conflicts are manifested through three neurotic tendencies: moving toward people, moving against people, and moving away from people. The tendency of moving toward people is reflected in her obedience, self-sacrifice, and need for acceptance. The tendency of moving against people appears in her efforts to maintain self-respect, assertiveness, and courage in confronting pressure. Meanwhile, the tendency of moving away from people is shown through emotional withdrawal, solitude, and the pursuit of inner peace. The findings indicate that the protagonist’s inner conflict is dynamic and functions as a form of psychological adjustment to basic anxiety and socio-cultural pressures throughout the narrative.

Studi ini meneliti peran digitalisasi pajak dalam memoderasi hubungan antara kesadaran wajib pajak dan kepatuhan pajak penghasilan. Isu ini relevan karena Indonesia terus memperkuat layanan pajak elektronik, sementara kepatuhan wajib pajak masih bergantung pada kesadaran internal dan kemudahan praktis dalam memenuhi kewajiban pajak. Studi ini menggunakan pendekatan kausal kuantitatif. Data dikumpulkan melalui kuesioner dari 170 wajib pajak perorangan yang memiliki nomor identifikasi wajib pajak, telah melaporkan SPT pajak penghasilan, dan telah menggunakan layanan pajak digital seperti DJP Online atau e-Filing. Sampel dipilih melalui purposive sampling, dan data dianalisis menggunakan analisis regresi moderasi. Hasil menunjukkan bahwa kesadaran wajib pajak memiliki pengaruh positif terhadap kepatuhan pajak penghasilan. Digitalisasi pajak juga mendukung kepatuhan dengan meningkatkan akses, kecepatan, transparansi, dan efisiensi administrasi. Lebih penting lagi, digitalisasi pajak memperkuat pengaruh kesadaran wajib pajak terhadap kepatuhan pajak penghasilan. Wajib pajak dengan kesadaran yang lebih kuat lebih cenderung menerjemahkan niat mereka menjadi perilaku patuh ketika sistem digital mudah digunakan dan bermanfaat. Studi ini berkontribusi pada penerapan Teori Perilaku Terencana dan Model Penerimaan Teknologi dalam penelitian kepatuhan pajak dan menawarkan masukan praktis untuk meningkatkan kebijakan pajak digital, panduan pengguna, dan pendidikan wajib pajak.

This study aims to analyze the effect of exchange rate on transfer pricing with tax minimization as a moderating variable. The research employs a quantitative approach using secondary data obtained from companies’ financial statements. The analytical methods include regression analysis and interaction testing to examine the moderating role. The results indicate that tax minimization does not strengthen the effect of exchange rate on transfer pricing, but instead weakens the relationship, leading to the rejection of the second hypothesis (H2). These findings suggest that companies tend to rely more on tax efficiency strategies rather than responding to exchange rate fluctuations in determining transfer pricing policies. This study implies that internal company factors play a more dominant role than external factors in influencing transfer pricing decisions.

Corruption committed by the leader of an independent state oversight institution represents a paradox that fundamentally undermines the legitimacy of government governance. This study examines the case of Hery Susanto, Chairman of the Ombudsman of the Republic of Indonesia, who was designated as a corruption suspect by the Attorney General's Office on April 16, 2026—merely six days after his inauguration—in connection with alleged bribery of Rp1.5 billion from PT Toshida Sulawesi Hijau Indonesia involving the management of Non-Tax State Revenue (PNBP) in the nickel mining sector for the period 2013–2025. This study aims to analyze the manifestation of the three elements of the Fraud Triangle—pressure, opportunity, and rationalization—within this case, and to formulate systemic implications for corruption prevention in independent state institutions. Employing a normative-empirical legal research approach with a case study method, data were collected through documentation and qualitative content analysis of legal documents, official press releases from the Attorney General's Office, and verified media reports. The findings reveal that pressure stemmed from financial motivation and career ambition; opportunity arose from weak internal oversight mechanisms, the perpetrator's strategic position, and regulatory gaps in Law Number 37 of 2008; while rationalization manifested through cognitive justification that framed the receipt of compensation as a reasonable reward for services rendered. This study contributes to the literature on forensic accounting and corruption criminology, while recommending the establishment of an independent Ombudsman Supervisory Board and the strengthening of a digital-based early detection system.

 The development of information technology encourages government agencies to implement digital systems in administrative management, including the filing of financial documents. This study aims to analyze the application of digitization of financial document archives in the General and Administration Section of the South Sumatra National Road Implementation Center, find out the benefits obtained, and identify obstacles faced in its implementation. The research uses a descriptive method with a qualitative approach. Data was obtained through direct observation during internship activities, documentation, internship logbooks, and literature studies. The results of the study show that the digitization of financial document archives is carried out through the stages of document completeness, scanning, digital storage, archive grouping, and document retrieval. The implementation of archive digitization provides benefits in the form of easier document searching, reducing the risk of losing archives, increasing work effectiveness and efficiency, saving storage space, improving data security, and supporting the digital transformation of government agencies. However, there are still several obstacles such as the large volume of documents, the need for high precision in the scanning process, file naming errors, device and system interference, the risk of digital data loss, limited human resources, and the simultaneous management of physical and digital archives. Therefore, it is necessary to improve the quality of digital archive management so that the benefits obtained can be more optimal.