Publication Search

The implementation of PSAK 73, which adopted IFRS 16, brought fundamental changes to lease financial reporting, triggering various challenges for financial performance and corporate policy. The primary issue examined in this literature was the impact of lease capitalization on financial ratios, dividend policy, and potential earnings management. The overall objective of this study was to evaluate the differences in financial performance before and after the implementation of the new standard, as well as to identify the determinants of dividend policy across various sectors. The dominant method employed was a quantitative approach using comparative analysis and panel data regression on companies listed on the Indonesia Stock Exchange. Key findings indicated that the implementation of PSAK 73 significantly increased total assets and liabilities (leverage), yet tended to decrease profitability ratios such as Return on Assets (ROA) and Return on Equity (ROE). Furthermore, dividend policy was found to be significantly influenced by profitability and the new capital structure resulting from lease capitalization  

The purpose of this study is to analyze the effect of liquidity, asset efficiency, and capital structure on profitability in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange, using Return on Invested Capital (ROIC) as an investment-based profitability indicator. This research employs secondary data from the annual financial statements of pharmaceutical manufacturing companies over a specific period, with multiple linear regression analysis and robust models to ensure model feasibility. The results indicate that liquidity has no effect on profitability. Asset efficiency has a significant negative effect, reflecting the characteristics of the pharmaceutical industry with its high asset intensity. Capital structure has a significant positive effect on profitability, suggesting that measured use of debt can enhance the company’s return on investment. These findings provide theoretical contributions by enriching the literature on investment-based profitability determinants and practical implications for corporate management, investors, and stakeholders in understanding internal factors that influence the financial performance of pharmaceutical companies in Indonesia.

Ineffective spare part inventory planning may lead to supply delays and reduced compliance with lead time supply key performance indicators (KPIs). This study aims to implement the Collaborative Planning, Forecasting, and Replenishment (CPFR) method in spare part inventory planning at PT XYZ and to compare lead time supply performance before and after the implementation of the CPFR method. This research utilizes spare part usage data from January to June 2025, focusing on fast-moving spare parts. Demand forecasting is conducted using an error forecasting approach with the moving average method. Forecast accuracy is evaluated using the Mean Absolute Deviation (MAD) and Mean Absolute Percentage Error (MAPE). Furthermore, inventory planning is carried out through the calculation of safety stock and reorder point (ROP) as the basis for determining replenishment decisions. The results indicate that the simulated implementation of the CPFR method provides a more structured and anticipative inventory planning process. The comparison of performance before and after the application of CPFR shows an improvement in lead time supply compliance with the established KPIs. Therefore, the CPFR method has the potential to support improved spare part inventory planning performance at PT XYZ.

This study aims to analyze the implementation of bureaucratic reform in improve the administrative performance of the Sorong City Regional Secretariat. The research uses a mixed-methods approach, combining quantitative and qualitative methods. Quantitative data were obtained by distributing questionnaires to 30 government apparatus respondents using the Likert scale and were analyzed using descriptive statistics and correlation analysis. Meanwhile, qualitative data were obtained through in-depth interviews with key informants and analyzed using thematic analysis and data triangulation. The results of the study show that the implementation of bureaucratic reform is positively related to the organization's administrative performance. The variables of policy communication, apparatus resources, and bureaucratic structure show a fairly strong correlation with administrative performance, with bureaucratic structure exhibiting the strongest relationship. Qualitative findings also show that bureaucratic reform has been carried out through simplifying procedures, updating SOPs, digitizing administration, and strengthening the performance reporting system. Theoretically, this research strengthens policy implementation theory and public organizational performance theory, which emphasize the importance of policy communication, human resource capacity, and the effectiveness of organizational structures in improving bureaucratic performance. However, this study has limitations in scope, as it is confined to a single organizational unit and a relatively small number of respondents. Therefore, further research is suggested to expand the research object in several regional apparatus organizations in order to obtain a more comprehensive picture of the implementation of bureaucratic reform at the local government level.

This study examines the impact of personality and work engagement on Organizational Citizenship Behavior (OCB), with work motivation serving as a mediating variable, among inpatient nurses at South Jakarta Type B Hospital. OCB is crucial for enhancing organizational performance and service quality, especially in healthcare settings, where nurses' extra-role behaviors significantly contribute to patient care. The research utilized a quantitative approach with a survey design, involving 143 nurses from infection and critical inpatient wards. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that personality positively influences both work motivation and OCB. Work engagement also positively impacts work motivation and OCB. Additionally, work motivation significantly affects OCB and partially mediates the relationship between personality, work engagement, and OCB. These findings suggest that fostering nurses' work engagement and motivation, supported by positive personality traits, can enhance OCB, leading to better organizational performance and improved healthcare service quality.

This study aims to analyze the effectiveness of human resource management at Company X in improving organizational performance. Human resources are a strategic factor that plays an important role in supporting the operational success of a company. This research uses a descriptive approach with qualitative methods supported by simple quantitative data analysis. Data were collected through interviews, observations, and documentation related to workforce management within the company. The results indicate that the number of employees has increased along with the development of the company's operational activities. The workforce structure is dominated by productive-age employees who have good adaptability to technological developments and work demands. However, several challenges were identified in human resource management, particularly in workforce planning, recruitment processes, and the effectiveness of training and employee performance evaluation programs. Therefore, the company needs to improve its human resource management system through more selective recruitment processes, relevant training programs, and a more objective performance evaluation system. These improvements are expected to enhance employee productivity and strengthen the company's competitiveness.

This study aims to determine the effect of financial performance, capital structure, and company size on company value in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses an associative quantitative approach with secondary data obtained from the company's financial statements. The sample was determined using purposive sampling, resulting in 9 healthcare companies with 45 observations. Data analysis was performed using EViews 12. Panel data regression analysis was applied using the Random Effect Model (REM), selected based on the Chow test, the Hausman test, and the Lagrange multiplier test. Furthermore, classical assumption testing and hypothesis testing were carried out. The test results show that partially Financial Performance has a significant positive effect on Company Value with a calculated T value of 2.137061 > T table 2.01954 with a prob value of 0.0386 < 0.05, Capital Structure does not have a significant effect on Company Value with a calculated T value of 0.4770233 < T table 2.01954 with a prob value of 0.6407 > 0.05, Company Size has a significant positive effect on Company Value with a calculated T value of 2.134309 > T table 2.01954 with a prob value of 0.0388 < 0.05. Simultaneously, the three independent variables have a significant positive effect on Company Value with an Fcount value of 3.059588 > Ftable 2.83 with a prob value of 0.038758 < 0.05, with a contribution of 12.31% while the remaining 87.69% is influenced by other factors outside this study.

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

Investors consider firm value as an indicator of a company’s success and its future prospects. Several financial variables, such as firm size and capital structure, are believed to influence firm value in the banking industry. Financial institutions with large total assets are often perceived as more stable and less vulnerable to risk, thereby increasing investor confidence. In addition, capital structure, commonly measured by the Debt to Equity Ratio (DER), plays an important role in evaluating a company’s financial performance and its impact on firm value. This study aims to examine the effect of firm size and capital structure on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The research employs a quantitative approach using multiple linear regression analysis. Secondary data were obtained from financial statements and stock price information published on the official IDX website. The sample consists of 12 BUKU 2 banking companies selected through purposive sampling, with an observation period of five years. Firm size is measured using the natural logarithm of total assets (Ln Total Assets), capital structure is proxied by the Debt to Equity Ratio (DER), and firm value is measured using Price to Book Value (PBV). The results indicate that, simultaneously, firm size and capital structure have a significant effect on firm value.

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

High-dimensional clinical data exhibit complex and non-linear relationships among patient attributes, where outcomes are often influenced by feature interactions rather than isolated variables. However, many existing machine learning models prioritize predictive performance while providing limited interpretability and insufficient insight into interaction structures. This study aims to address this limitation by developing an interpretable and robust framework for feature interaction mining in clinical data. We propose a hybrid tree–neural modeling framework that explicitly captures and ranks feature interactions while maintaining stable predictive performance. Tree-based ensemble models are employed to identify non-linear interaction patterns, while neural representations enhance learning flexibility and generalization. The framework integrates interaction importance analysis, cross-validation–based stability assessment, and evaluation across multiple data splits to ensure robustness and interpretability. Experiments conducted on a real-world high-dimensional clinical dataset demonstrate that the proposed approach achieves consistent predictive performance, with AUC values ranging from 0.628 to 0.641 across five cross-validation folds (mean AUC ≈ 0.633). Performance remains stable under varying train–test splits, indicating strong generalizability. Interaction analysis reveals that a small number of dominant feature interactions—such as age combined with length of hospital stay and medication count combined with diagnostic information—consistently contribute to model predictions, appearing in over 80% of validation folds. Ablation studies further confirm that removing interaction-aware components leads to noticeable performance degradation, highlighting their importance.  In conclusion, this study demonstrates that explicit feature interaction modeling enhances interpretability, stability, and generalization in clinical prediction tasks. The proposed hybrid framework provides a reliable foundation for developing trustworthy and transparent clinical decision-support systems

The low interest in reading and learning outcomes of students in Indonesia poses a significant challenge in the education sector. The Kampus Mengajar program has emerged as one of the solutions to enhance literacy and the quality of learning in schools. This article aims to analyze the impact of literacy activities initiated through the Kampus Mengajar program on student learning outcomes using a literature review approach. The research uses a qualitative method in the form of a literature review that examines various relevant sources published between 2020 and 2026. The study's findings indicate that structured literacy activities, such as reading for 15 minutes before lessons, have a significant impact on the improvement of students' cognitive, affective, and psychomotor skills. Literacy is not limited to reading and writing skills but also serves as a crucial foundation for developing critical thinking abilities, which are directly correlated with students' academic performance. Therefore, the Kampus Mengajar program can be an important driver to enhance reading interest and the quality of learning, as well as shape a more critical and high-achieving generation in the future.

This study aims to examine the influence of internal control systems and the quality of accounting information systems on the accuracy of production cost calculations at PT. Tunggal Mitra Plantation – PKS Manggala. Accurate production cost calculation is essential for improving operational efficiency, supporting managerial decision-making, and ensuring reliable financial reporting. This research employs a quantitative approach using a survey method. The population consists of employees involved in accounting, finance, and production activities, with 31 respondents selected through the total sampling technique. Data were collected using structured questionnaires and analyzed using multiple linear regression with SPSS software. The findings indicate that the internal control system has a significant positive effect on the accuracy of production cost calculations. Likewise, the quality of the accounting information system significantly enhances the accuracy of cost determination. Simultaneously, both variables demonstrate a significant influence on production cost accuracy, indicating that effective internal controls supported by reliable accounting information systems contribute to more precise and consistent cost calculations. The coefficient of determination (Adjusted R Square) of 0.810 shows that 81% of the variation in production cost accuracy is explained by these two variables, while the remaining 19% is influenced by other factors not examined in this study. These findings highlight the importance of strengthening internal control mechanisms and improving accounting information system integration to enhance operational performance, cost management, and strategic decision-making.

The property and real estate sub-sector serves as a strategic pillar for investment in Indonesia, despite BPS (2023) data showing a growth slowdown to 2.18% due to macroeconomic pressures. Financial performance throughout the 2021–2024 period exhibited significant volatility, with profit growth contracting to –5% in 2022 before rebounding to 15% in 2024. These fluctuations reflect the dynamics of economic recovery and the success of corporate operational efficiency in navigating interest rate hikes and inflation. This study aims to determine the effect of Company Size, Capital Structure, Return on Assets (ROA), and Total Asset Turnover (TATO) on Profit Growth. The population used in this study is the Property & Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study uses secondary data with a population of 68 companies. The sampling technique used a purposive sampling technique, resulting in a research sample of 30 Property & Real Estate sub-sector companies. The analysis technique used is multiple linear regression analysis processed using the Statistical Package for the Social Sciences (SPSS) program. The results show that Capital Structure, Return on Assets, Total Asset Turnover, and Company Size influence Profit Growth.

Compliance with clinical pathways is a critical component in ensuring quality of care, patient safety, and cost efficiency in hospitals. However, its implementation continues to face challenges related to management systems and the work behavior of Healthcare Providers (HCPs). This study aimed to analyze the effect of performance-based remuneration systems and organizational support on clinical pathway compliance, with work discipline serving as an intervening variable among HCPs at Cabangbungin Regional General Hospital.This research employed a quantitative approach with an explanatory research design. Data were collected using structured questionnaires and analyzed through Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, supported by the three-box method analysis. The findings indicate that performance-based remuneration systems and work discipline have a significant positive effect on clinical pathway compliance. Furthermore, work discipline was found to strengthen the relationship between performance-based remuneration and compliance, confirming its mediating role. In contrast, organizational support did not show a significant direct or indirect effect on clinical pathway compliance.The study concludes that compliance with clinical pathways is more strongly influenced by performance control mechanisms and clinical work discipline than by general organizational support. These findings provide evidence-based insights for hospital management in designing sustainable strategies and policies to enhance clinical pathway adherence and improve service quality.

The Village-Owned Enterprise (BUMDesma) plays an important role in empowering the local community's economy. BUMDesma "Bumi Artha Mandiri LKD" in Kemujan Village runs a revolving loan program to meet the capital needs of the community, particularly for micro-business actors. This study aims to describe the structure, procedures, and performance of the accounting system applied to the program, as well as to identify obstacles and efforts for improvement. The research method used is qualitative descriptive with data collection through direct observation, interviews with BUMDesma managers and borrower members, and financial document analysis. The results show that the running accounting system includes modules for member registration, lending, payments, and financial reports with recording procedures in accordance with basic accounting principles. The advantages of this system include high transparency and adequate risk control, but it still faces challenges such as limited technology, management capacity, and availability of accurate data. Planned improvements include the adoption of information technology, continuous training, and enhanced cooperation with the community. The study concludes that the existing accounting system has made a positive contribution, but it needs to be strengthened to support the sustainability of the revolving loan program and the economic empowerment of the village.

Healthcare service quality is an important indicator of hospital performance and is influenced by the availability of medical equipment, healthcare worker competency, and effective hospital quality management. This study aimed to analyze the effects of medical equipment availability and healthcare worker competency on healthcare service quality, with hospital quality management as a mediating variable, among inpatients at a Type C hospital in Bulungan Regency, North Kalimantan. This research employed a quantitative explanatory approach with a causal associative design. Data were collected from hospitalized patients using structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicated that medical equipment availability, healthcare worker competency, and hospital quality management had significant positive effects on healthcare service quality. In addition, medical equipment availability and healthcare worker competency significantly influenced hospital quality management, which also served as a significant mediating variable in improving healthcare service quality. These findings suggest that enhancing healthcare service quality requires an integrated strategy involving adequate medical equipment, competent healthcare professionals, and a well-implemented hospital quality management system. Strengthening these aspects is expected to improve service performance and patient satisfaction, particularly in Type C hospitals.

This study examines inclusive education for children with emotional and behavioral disorders (EBD), who often experience significant challenges in social interaction and academic adaptation. The primary objective is to evaluate existing educational approaches and strategies implemented in Indonesia, while also identifying gaps in current research and practice. This study employs a literature review method, analyzing 20 relevant scientific articles to synthesize key findings and trends. The results indicate that structured approaches such as Positive Behavioral Interventions and Supports (PBIS) and Social-Emotional Learning (SEL) have proven effective in improving students’ behavioral outcomes, emotional regulation, and academic performance. These approaches emphasize proactive strategies, skill development, and supportive learning environments. However, several persistent challenges hinder optimal implementation, including limited teacher knowledge and training in inclusive practices, insufficient institutional support, and a lack of access to professional psychological services. Additionally, inconsistencies in policy implementation across regions contribute to unequal educational experiences for children with EBD. Based on these findings, the study highlights the importance of strengthening teacher capacity through continuous professional development and increasing access to multidisciplinary support systems. Furthermore, effective collaboration among teachers, parents, schools, and the wider community is essential to foster inclusive, adaptive, and responsive educational environments that can meet the diverse needs of all learners.

Mental resilience is a crucial psychological asset that determines the performance consistency of athletes under competitive and training pressures. This study aims to analyze the mental resilience of karate athletes at SMAN 3 Tana Toraja from the perspective of guidance and counseling. Employing a descriptive qualitative method, data were gathered through in-depth interviews, participatory observation, and documentation involving eight karate athletes and two coaches selected through purposive sampling. Data analysis followed the interactive model of Miles, Huberman, and Saldaña encompassing data condensation, data display, and conclusion drawing. The findings reveal that athletes generally demonstrate moderate to high levels of mental resilience, characterized by adaptive emotional regulation, positive self-talk, and effective coping strategies. Supporting factors include intrinsic motivation, coach social support, peer cohesion, and cumulative competitive experience. Inhibiting factors comprise unmanaged pre-competition anxiety, absence of structured post-defeat psychological recovery, and limited institutional counseling support. From the guidance and counseling perspective, these findings underscore the critical need for integrating psychological skills training into the karate coaching program, including counselor-facilitated group counseling sessions and individual psychological development plans tailored to each athlete.

Flexible work arrangements (FWAs) have gained increasing attention in contemporary organizations as a strategy to enhance employee-related outcomes in dynamic work environments. This study aims to synthesize empirical evidence on the relationship between flexible work arrangements and employee outcomes through a Systematic Literature Review (SLR) guided by the PRISMA framework. A structured literature search initially identified 200 records, of which 117 peer-reviewed journal articles were retained after excluding non-journal publications. Following full-text screening and eligibility assessment, 45 empirical studies were included in the final analysis. The review reveals that flexible work arrangements are generally associated with positive employee outcomes, particularly job satisfaction, employee well-being, work–life balance, engagement, and performance, although the strength and direction of these relationships vary across organizational contexts and implementation practices. The findings highlight key research trends and methodological gaps, offering valuable insights for future research and practical implications for organizations seeking to effectively implement flexible work arrangements.A