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This study aims to analyze the effects of profitability, leverage, liquidity, firm size, and the audit committee on sustainability reporting in energy-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research is motivated by the increasing demand for corporate transparency and accountability regarding economic, environmental, and social impacts. The study uses secondary data from annual reports and sustainability reports, employing purposive sampling. The data were analyzed using multiple linear regression, corrected with the Newey-West method to account for violations of classical assumption tests. The results show that profitability, firm size, and the audit committee have positive and significant effects on sustainability reporting, while liquidity has a negative and significant effect. Meanwhile, leverage does not affect sustainability reporting. These findings support stakeholder theory, which posits that companies with strong financial performance and effective governance tend to enhance the disclosure of sustainability information. This study is expected to inform management and investors in their decision-making.

Suspicious urban sound recognition is a critical component of intelligent public safety and urban monitoring systems, enabling the automated identification of anomalous acoustic events such as gunshots, sirens, and other security-sensitive sounds. However, existing deep learning approaches often struggle to simultaneously capture long-range temporal dependencies and global contextual relationships, particularly under noisy and acoustically complex urban conditions. This limitation can reduce reliability in safety-critical scenarios where missed detections carry significant risk. To address these challenges, this study proposes a Multi-Branch Bidirectional Long Short-Term Memory (BiLSTM) framework with Multi-Head Self-Attention (MHSA) for enhanced sequential and contextual feature modeling. Mel-frequency cepstral coefficients (MFCCs) are extracted from a curated subset of the UrbanSound8K dataset, comprising five suspicious sound classes, and used as input to the proposed architecture. The multi-branch design enables complementary temporal representations, while the self-attention mechanism provides lightweight contextual weighting of BiLSTM outputs. Experimental results demonstrate that the proposed model achieves a test accuracy of 95.59%, outperforming conventional Dense and LSTM-based baseline models under identical experimental settings. An ablation study further confirms the contribution of multi-branch integration and attention-based enhancement to overall performance. Class-wise evaluation reveals consistently high recall across all sound categories, particularly for safety-critical classes such as gunshots and sirens. These findings indicate that the proposed framework provides robust and reliable performance, making it suitable for real-time smart city surveillance and public safety applications.

This study examines how environmental, social, and governance issues shape the impact of financial success on firm value. To understand the link between the variables, the legitimacy theory and signal theory are employed. The population used includes non-financial enterprises from 2019–2023 that are listed on the Indonesia Stock Exchange (IDX) and are part of the Refinitiv database. Secondary data was gathered from the Indonesia Stock Exchange, official corporate websites, and the Refinitiv database in the form of sustainability reports, annual reports, and ESG scores. The sample size is 176 company data points over 5 years, selected using the purposive sampling method. Firm value is positively and significantly impacted by financial success, according to the research findings. ESG also improves the link between firm value and financial performance, according to the study. Lastly, the study's results also show that ESG increases business value, while not significantly. These findings suggest that the study's ESG variable is a pure moderator variable. Furthermore, the implications of the research both theoretically and practically have been discussed.

Social media has become a primary means of communication for adolescents in the digital era, yet excessive use can create complex impacts on their academic, social, and psychological well-being. The positive effects include expanding cross-regional friendships, improving communication skills, strengthening social relationships, and increasing learning motivation through peer interaction and support. Conversely, the negative effects include declining academic performance due to reduced focus, neglect of responsibilities, weakened language skills caused by the dominance of informal language, a higher risk of digital crimes such as fraud and identity theft, as well as mental-health issues including anxiety, depression, social-comparison pressure, and cyberbullying. To minimize these risks, preventive efforts are needed, such as enhancing digital literacy for both adolescents and parents, promoting ethical and safe online behavior, regulating screen time, strengthening parental guidance, implementing digital-wellness policies in schools, providing counseling services, developing more youth-friendly platforms, and enforcing government regulations on online safety. This study emphasizes that the wise, safe, and productive use of social media can only be achieved through collaborative efforts involving adolescents, families, schools, communities, platform providers, and the government.

Management psychology plays a crucial role in enhancing the effectiveness of educational organizational management, particularly in understanding individual behavior, work motivation, leadership, and communication within the educational environment. The dynamic development of educational institutions requires a managerial approach that focuses not only on administrative aspects but also on the psychological aspects of the human resources involved. Therefore, the study of management psychology in education is essential to understand how this approach can support improvements in educational quality. This study aims to review and synthesize various studies on the application of management psychology in educational contexts and identify emerging research trends. The research questions posed are: (1) What are the trends and focuses of research on management psychology in education? and (2) What is the role of management psychology in improving the effectiveness of educational institution management? This study is expected to provide insights into how management psychology can be applied to enhance managerial performance and quality in education.

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.

This study aims to analyze the relationship between salaries, allowances, and employee productivity on company profitability. Human resources are an important factor in determining organizational success because employee quality and performance directly influence the achievement of company goals. Providing appropriate compensation, including salaries and allowances, can increase employee motivation, job satisfaction, and loyalty, thereby encouraging higher work productivity. High productivity reflects the company’s ability to utilize resources effectively and efficiently in order to produce optimal output. In addition, employee turnover is an important aspect that must be considered because it may affect operational stability and the company’s effectiveness in achieving business targets. Profitability is used as the main indicator to assess the company’s ability to generate profits from its operational activities. This study applies a quantitative method with an approach that examines the relationships among variables to obtain an overview of the influence of compensation and productivity on company profitability. The results of this study are expected to provide insights and recommendations for companies in managing human resources more effectively in order to improve financial performance sustainably.

Burnout among nurses is a serious problem that can reduce the quality of nursing services and the well being of nurses. Work motivation and self efficacy are psychological factors that play an important role in reducing burnout. The aim is to minimize the occurrence of burnout among nurses in their performance.The purpose of this study is to determine the significance of the relationship between work motivation and self efficacy with the level of burnout among nurses. This research is quantitative in nature with a cross-sectional approach. Data collection was conducted using questionnaires administered to 98 respondents from the total population. The instruments used included a work motivation questionnaire (ERG), a general self-efficacy scale (GSES), and a Maslach Burnout Inventory (MBI). The data collected was processed using Spearman's test and ordinal logistic regression. Results researchers found that respondents who reported high work motivation numbered 89 respondents with a percentage of (90.8%), self-efficacy among nurses also showed a high category in 90 respondents with a percentage of (91.8%), and the majority of burnout levels were in the low category range of 65 respondents with a percentage of (66.4). Statistical tests showed a relationship between work motivation and burnout levels with a p-value of 0.000 (a = -0.358), and showed that there was a relationship between self-efficacy and burnout levels with a p-value of 0.013 (a = -0.250). Furthermore, multivariate statistics found that work motivation was the dominant factor influencing burnout with a p-value of 0.012 (E = -2.030). Conclusion there is a significant relationship between work motivation and self-efficacy with the level of burnout among nurses. Nurses with high work motivation and self-efficacy tend to have lower levels of burnout. Work motivation is a dominant factor in influencing burnout.

This study aims to analyze the relationship between caffeine consumption and sleep duration on VO₂Max levels among soccer school (SSB) students in Surabaya. VO₂Max is a key indicator of cardiorespiratory fitness and athletic performance. This research employed a quantitative cross-sectional design with an analytical observational approach. A total of 162 SSB students were included as research participants from several soccer schools in Surabaya. Data were collected using the Food Frequency Questionnaire (FFQ) to assess caffeine intake and the Pittsburgh Sleep Quality Index (PSQI) to evaluate sleep duration, and were analyzed using the Chi-Square test. The results revealed a significant relationship between caffeine consumption and sleep duration with VO₂Max (p<0.001). Students with higher caffeine consumption (≥3.5) and adequate sleep duration (≥7 hours) tended to have better VO₂Max values compared to those with lower caffeine intake and insufficient sleep. These findings indicate that appropriate caffeine consumption and adequate sleep duration play an important role in improving cardiorespiratory fitness. Therefore, proper education on healthy lifestyle habits is essential to optimize the performance of young athletes.

This case report examines the effectiveness of a combined pulmonary rehabilitation and musculoskeletal physiotherapy program for a 26-year-old male post-pulmonary tuberculosis patient with lumbar tuberculous spondylitis. The patient, who had completed anti-tuberculosis treatment, presented with low back pain, shortness of breath, fatigue, and limited mobility. Spirometry indicated severe restrictive ventilatory impairment (FVC 1.28 L, 32% of predicted), and lower extremity muscle strength was reduced (MMT 2-3/5). The patient used a TLSO brace and walking aid. Over a three-week physiotherapy program, the patient participated in breathing exercises, spinal mobilization, muscle strengthening, functional exercises, and education on brace use. Evaluation occurred at the first, second, and third weeks. After treatment, pain intensity decreased from VAS 6 to VAS 3, FVC improved to 1.72 L, chest expansion increased, muscle strength improved to MMT 4/5, and performance on the Five-Times Sit-to-Stand Test showed progress. The Functional Independence Measure (FIM) score increased from 98 to 115, reflecting improved functional independence. These findings suggest that the combination of pulmonary and musculoskeletal physiotherapy effectively improved respiratory function, muscle strength, and the patient’s overall functional capacity.

The rapid digital transformation in educational institutions demands an efficient student grade data processing system capable of handling workloads responsively. This study aims to analyze and compare the efficiency of sorting algorithms (Merge Sort and Quick Sort) and searching algorithms (Linear Search and Binary Search) on a web-based platform. The research method employed is laboratory experimental, testing algorithm performance across various data volume stratifications, ranging from 50 to 1000 entities, using the V8 JavaScript engine. Research findings indicate that Quick Sort possesses superior speed compared to Merge Sort due to its efficient in-place sorting architecture, which minimizes memory overhead and Garbage Collection activity. Furthermore, a performance anomaly was discovered where the Just-In-Time (JIT) Compiler mechanism optimizes execution on large data volumes through a warm-up phase. In the searching aspect, Binary Search demonstrates superior O(log n) logarithmic stability compared to Linear Search, which risks causing interface freezing on massive data. The implication of this study is the critical importance of implementing data pre-sorting protocols to exploit logarithmic search speeds to ensure academic information system scalability. The integration of appropriate algorithms proves to be a crucial foundation in maintaining web application responsiveness amidst the ever-increasing escalation of educational data.

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

This study examines the influence of work discipline, employee motivation, and work environment on employee performance at the Office of Women Empowerment, Child Protection, Population Control, and Family Planning (DP3AP2KB) of Batam City. The research applies a quantitative approach with an associative design to determine the relationship and influence among variables. Data were collected from all employees using a structured questionnaire that had been tested for validity and reliability to ensure the accuracy of the research instrument. The analysis technique used is multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that work discipline, motivation, and work environment collectively contribute significantly to improving employee performance. Individually, each variable also shows a meaningful and positive effect, reflecting the importance of both internal and external factors in shaping employee outcomes and productivity. These results imply that strengthening discipline, enhancing employee motivation, and creating a supportive, comfortable, and conducive work environment are essential strategies for improving organizational performance and achieving institutional goals effectively. Therefore, organizations are encouraged to implement policies and programs that support employee development, maintain a positive work atmosphere, and improve overall work quality in a sustainable manner.

This study was conducted to determine the effect of profitability and cost of debt on tax avoidance in wholesale trading companies from 2018 to 2021. The population in this study was 53 companies spanning a four-year period. The sample size used in this study was 49 from a population of 212. The sampling technique used was non-random sampling, with criteria being determined for sample selection. Testing was conducted using descriptive statistics, classical assumption tests, outlier tests, and multiple linear regression. The results showed that profitability and cost of debt had a significant positive effect on tax avoidance, accounting for 19.3% of the total, with the remainder coming from other variables. Partially, profitability had a significant negative effect on tax avoidance, meaning that an increase in profitability would decrease tax avoidance. Meanwhile, the cost of debt had an insignificant negative effect on tax avoidance, meaning that the higher the cost of debt, the higher the tax avoidance

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

Sentiment analysis for Indonesian regional languages faces two persistent challenges: labeled training data is extremely limited for most regional varieties, and transformer models pre-trained on Bahasa Indonesia do not generalize reliably to languages with substantially different morphological structures. Prior work on the NusaX benchmark has primarily relied on direct fine-tuning, treating each regional language independently and without exploiting linguistic proximity between related languages as a transfer signal. This paper proposes Language-Similarity-Guided Transfer (LSGT), a sequential fine-tuning strategy that first adapts a pre-trained model to a pivot language selected using character trigram similarity, followed by fine-tuning on the target language. Four transformer models are evaluated across all 12 NusaX languages using the official train/validation/test splits: IndoBERT, NusaBERT, mBERT, and XLM-R. Performance is evaluated using four metrics: accuracy, macro F1, macro precision, and macro recall. Experimental results show that LSGT improves macro F1 in 44 of 48 model-language combinations, demonstrating that the fine-tuning strategy itself is a major factor in low-resource cross-lingual sentiment classification. XLM-R benefits most strongly from LSGT, achieving an average improvement of +0.137 macro F1 and a peak gain of +0.298 on Madurese. SHAP-based token attribution analysis further reveals that predictions rely heavily on named entities and domain-specific nouns rather than sentiment-bearing vocabulary, indicating a dataset-level bias inherited from the original SmSA corpus and propagated through the NusaX translation pipeline.

This study examines the influence of technology utilization, records management, infrastructure, and training on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of Batam City. A quantitative approach with an associative design was employed to identify relationships between variables and measure their effects. The study involved 89 employees as respondents using a saturated sampling method to ensure all members of the population were included. Data were collected through structured questionnaires and analyzed using multiple linear regression along with F-test and t-test to assess both simultaneous and partial effects. The findings reveal that all independent variables simultaneously have a significant impact on employee performance, while individually technology, records management, infrastructure, and training also demonstrate significant positive effects. These results indicate that the effective use of digital systems, well-organized archival practices, adequate and supportive facilities, and continuous training programs play a crucial role in enhancing employee performance and productivity, as well as improving efficiency, accuracy, and overall organizational effectiveness. The study suggests that organizations should strengthen technological implementation, improve document management systems, provide sufficient work facilities, and conduct sustainable training programs to achieve optimal and long-term organizational outcomes.

Indonesian culinary comments on social media platforms such as Instagram are characterized by informal spelling, regional language mixing, slang expressions, and emojis, posing substantial challenges for automated sentiment classification. While IndoBERT has demonstrated strong performance across Indonesian natural language processing tasks, the contribution of individual preprocessing components to fine-tuning performance on informal text remains underexplored, particularly in the culinary domain. This study addresses this gap by conducting a systematic preprocessing ablation study on IndoBERT-Base fine-tuning for Indonesian culinary sentiment classification, accompanied by a comparative evaluation against Naive Bayes with TF-IDF, SVM with TF-IDF, and BiLSTM as representative baselines. A dataset of 3,500 manually labeled Instagram culinary comments across three sentiment classes was used, with a stratified 80/10/10 split. Six preprocessing variants were evaluated under identical experimental conditions to isolate the contribution of each component. The results show that slang normalization is the most impactful single preprocessing step, yielding a macro F1-score gain of +0.0609 over the no-preprocessing baseline, while the full pipeline achieves an accuracy of 0.8800 and a macro F1-score of 0.8465. IndoBERT-Base with the full pipeline outperforms all baselines across all evaluation metrics. Per-class analysis reveals that the negative class achieves the lowest F1-score of 0.7600, with sarcastic expressions and Banjar regional vocabulary identified as primary sources of misclassification. These findings indicate that preprocessing decisions have a measurable and non-uniform effect on IndoBERT fine-tuning performance. In this study, slang normalization provides the most substantial individual contribution in bridging the vocabulary gap between informal user-generated text and the model’s pre-training distribution.

This study aims to examine the effect of HR Analytics, competency development, and leadership support on employee performance with organizational agility as a moderating variable among employees of the Department of Industry and Trade of Lampung Province. This research employed a quantitative approach by distributing questionnaires and analyzing the data using SEM-PLS. The results show that competency development and leadership support have a positive and significant effect on employee performance, while HR Analytics has no significant effect. Organizational agility does not moderate the relationship between HR Analytics, competency development, leadership support, and employee performance. These findings suggest that while HR Analytics may not directly influence performance, the development of competencies and strong leadership support remain critical to enhancing employee outcomes. Furthermore, the lack of a moderating effect from organizational agility indicates that factors beyond agility, such as employee training programs and leadership practices, play a more crucial role in driving performance. This study highlights the importance of strengthening employee competencies and leadership support to improve employee performance in government institutions. Further research could explore other potential moderating factors in this context.

This study aims to examine the effectiveness of implementing the Al Miftah method with a behavioristic approach in improving the ability of students at the Raudlatul Ulum II Islamic Boarding School to read classical Islamic texts. This method provides stimuli in the form of repetitive exercises and positive reinforcement that actively motivate students to learn nahwu and sharaf rules, the main foundations in learning classical Arabic texts. The results of observations and interviews show significant changes in the students' learning behavior; from being passive to being more active, motivated, and able to understand the learning material better. The use of innovative media such as nadhom songs strengthens the memorization of Arabic language rules in a rhythmic and enjoyable way. The role of teachers as facilitators and evaluators is also very important in guiding and motivating students individually. Evaluation of students' abilities through classical Islamic texts reading tests shows that this method is effective in improving reading performance and understanding of classical Islamic texts. Some limitations, such as limited learning time and the number of certified teachers, are concerns for future development.