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This study examines the influence of peer groups on impulsive buying, with financial anxiety as a mediator among college students using e-commerce or social media in Paser Regency. A quantitative cross-sectional design was employed and analysed using PLS-SEM with SmartPLS. The sample consisted of 282 active students selected through purposive sampling. Three reflective constructs were measured using a 5-point Likert scale: peer influence (8 items), financial anxiety (8 items), and impulsive buying (9 items). The measurement model assessment confirmed adequate convergent and discriminant validity (AVE = 0.545–0.715; Cronbach’s alpha = 0.883–0.954; Composite Reliability = 0.905–0.957; HTMT < 0.25). The structural model results showed that H1 was supported, indicating that peer influence had a significant positive effect on financial anxiety (β = 0.252; T = 4.036; p < 0.001). However, H2 was not supported, as financial anxiety had no significant effect on impulsive buying (β = 0.069; T = 0.815; p = 0.415). H3 was also not supported, showing that peer influence had no significant direct effect on impulsive buying (β = −0.007; T = 0.076; p = 0.939). Furthermore, H4 was not supported, indicating that financial anxiety did not mediate the influence of peer groups on impulsive buying (indirect effect = 0.017). These findings suggest that, in the context of students in remote areas, the hypothesised SOR mechanism does not operate fully: peer pressure triggers financial anxiety, but this anxiety does not translate into impulsive buying.

Law Number 12 of 2022 on Sexual Violence Crimes (UU TPKS) introduces legal breakthroughs by criminalizing non-physical sexual violence that was previously difficult to address through existing criminal law instruments. However, the implementation of evidentiary procedures for these offenses faces various systemic challenges within the framework of Indonesian Criminal Procedure Law (KUHAP). This study aims to analyze the evidentiary problems of non-physical sexual violence, perpetrator criminal accountability, and structural weaknesses of KUHAP in handling such cases. The research method employed is juridical-normative with statutory, conceptual, and comparative law approaches. The results reveal five main problems: (1) difficulties in proving immaterial acts; (2) insufficiency of conventional evidence; (3) proving perpetrator's mens rea; (4) re-victimization of victims in court proceedings; and (5) inconsistency of judicial interpretation. Criminal accountability of perpetrators is hampered by the absence of specific constructions in KUHAP for psychological and digital-based violence. This study recommends KUHAP reform through expanded recognition of electronic evidence, burden of proof reforms, and strengthened victim protection mechanisms.

The shaft is a crucial component in mechanical systems because it serves to transfer power and rotational motion throughout the machine. This research aims to assess the structural strength and operational performance of shafts used in a tire shredding machine through numerical simulation methods in order to achieve a safe and efficient design. The study involved several stages, including the development of shaft geometry models, the determination of boundary conditions, load application, mesh generation, and stress analysis using the finite element method. Two shaft configurations were examined: a 59 mm diameter shaft made from AISI 1045 steel and a 49 mm diameter shaft manufactured from ASTM A36 steel. The simulation results indicate that the 59 mm shaft experiences a Von Mises stress of 8.9 × 10⁻⁵ MPa, with a maximum displacement of 0 mm and a safety factor of 15. Similarly, the 49 mm shaft shows a Von Mises stress of 8.4 × 10⁻⁵ MPa, no measurable displacement, and a safety factor of 15. These findings confirm that both shaft designs are capable of safely withstanding the applied working loads. In addition, cutting system tests revealed that a 24-tooth blade achieved an efficiency of 26.9%, while a 40-tooth blade reached only 22.3%, indicating that the 24-tooth configuration provides better performance.

This qualitative literature review examines how tax planning incentives shape international royalty flows by synthesizing insights from network analysis, gravity models, and the literature on multinational profit shifting. The review highlights that royalty payments are not solely driven by economic fundamentals such as market size, innovation intensity, or bilateral trade costs, but are systematically influenced by corporate income tax differentials, withholding taxes, and the structure of international tax treaty networks. Network-based approaches reveal the central role of conduit jurisdictions and treaty shopping routes in facilitating the redirection of royalty flows, while gravity models provide counterfactual benchmarks to identify deviations attributable to tax-motivated behavior. The synthesis further shows that profit shifting via intellectual property relocation, although smaller in scale than other channels, generates non-trivial revenue losses and remains structurally embedded in the international tax system. Overall, the study underscores the value of integrating network and gravity frameworks to better understand royalty-based tax planning and its policy implications

The main issue addressed in this study is the insufficient stiffness of a sinusoidal galvalum roof measuring 1.8 × 0.81 m with a thickness of 0.25 mm. The objective was to improve the roof’s stiffness so that it could adequately withstand rainwater weight, wind loads, and human loads. The production process involved parametric finite element simulations to optimize profile stiffness, selection of aluminum-coated steel (Galvalum) consisting of 55% aluminum and 45% zinc, and roll-forming a sinusoidal profile with a wave height and depth of 20 mm. Additional curved lines, 2 mm deep and 10 mm wide, were introduced at the wave peaks and valleys to enhance structural rigidity. The process also included cutting the roof to a length of 1.8 m, bending tests to evaluate stiffness improvement, specification and brand printing, and quality inspection. The resulting roof exhibited a stiffness increase of 38.6% compared with the conventional profile. Production costs were IDR 3,222 per sheet, with a manufacturing time of 12 seconds per sheet. These results indicate that the modified sinusoidal galvalum roof provides greater stiffness and better performance at a standard support spacing of 1.2 m.  

Corruption is an extraordinary crime that significantly affects state stability, particularly when it involves civil servants (Aparatur Sipil Negara/ASN). Collective corruption reflects a structured pattern of organized crime within the bureaucratic system. This study aims to analyze the causative factors, modus operandi, and law enforcement constraints related to corruption committed collectively by civil servants. This research employs a normative legal method using conceptual and case approaches through the analysis of the Corruption Court Decision Number 25/Pid.Sus-TPK/2025/PN Mdn. The analysis is based on judicial considerations and legal facts revealed in the decision, which are examined through a criminological perspective. The results indicate that collective corruption by civil servants is influenced by internal and external factors reflected in judicial reasoning, including structural opportunities, weak supervision, and a permissive bureaucratic culture. The modus operandi involves hierarchical collaboration through budget manipulation, price mark-ups, and procurement fraud within the framework of participation (deelneming). Law enforcement constraints include aspects of legal substance, structure, and culture. Therefore, comprehensive legal policies are required through regulatory reform, institutional strengthening, and modernization of supervisory systems.

This study analyzes the effect of capital structure and firm growth on firm value with dividend policy as a mediating variable in property and real estate companies listed on the Indonesia Stock Exchange for the period 2019-2024. The volatility of the property sector influenced by global and domestic economic conditions encourages the importance of understanding firm value formation mechanisms. The research method uses a quantitative approach with purposive sampling technique resulting in 66 observations from 11 companies during the research period. Data analysis uses Partial Least Squares-Structural Equation Modeling through SmartPLS application to test relationships between variables. The results show that capital structure and firm growth have no direct significant effect on firm value, but have a significant negative effect on dividend policy. Dividend policy has a significant positive effect on firm value and is able to fully mediate the effect of capital structure and firm growth on firm value with Variance Accounted For values of 151.6% and 90.4% respectively. These findings confirm the importance of dividend policy as a credible signaling mechanism regarding the company's ability to generate sustainable cash flows in creating value for shareholders amid the volatility of Indonesia's property sector.  

This study aims to analyze the influence of egalitarian leadership, responsibility, and teacher work discipline on teacher performance with the moderation of psychological empowerment at Qur'anic Education Institutions (TPQ) in Bengkong District, Batam. A quantitative approach was employed using Structural Equation Modeling Partial Least Square (PLS-SEM) via SmartPLS software. The population comprised all TPQ teachers in Bengkong District, with a sample of 84 teachers selected by proportionate random sampling. Teacher performance was assessed by TPQ principals to enhance objectivity. Results revealed that work discipline is the strongest predictor of teacher performance (coefficient 0.454; T=4.370; p=0.000), followed by responsibility (coefficient 0.254; T=2.557; p=0.011), and psychological empowerment (coefficient 0.232; T=1.992; p=0.047). Egalitarian leadership showed no significant direct effect (p=0.720). Psychological empowerment did not significantly moderate the relationships between the three independent variables and teacher performance. The model demonstrated very high predictive power with R Square of 0.929. This study implies that strengthening work discipline and responsibility are priority strategies for improving TPQ teacher performance.

This study aims to analyze the effect of Digital Accounting Systems on Financial Decision Quality through Accounting Information Quality in modern companies. This research employed a quantitative explanatory approach using a survey design. Primary data were collected from 100 employees working in finance, accounting, and financial administration departments through purposive sampling and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The findings reveal that Digital Accounting Systems have a positive and significant effect on Accounting Information Quality, Accounting Information Quality has a positive and significant effect on Financial Decision Quality, and Digital Accounting Systems also directly improve Financial Decision Quality. The mediation test confirms that Accounting Information Quality partially mediates the relationship between Digital Accounting Systems and Financial Decision Quality. These results imply that companies should not only adopt digital accounting technology but also strengthen system integration, data validation, transaction standardization, and user competence to ensure that digital accounting systems produce accurate, timely, relevant, and useful information for effective financial decision-making.  

Islamic Education Institutions in Indonesia (LPI) often face double pressures: implementing prophetic values amidst modernization and digitalization. This article uses narrative review with thematic synthesis approach, screening from 212 artcles into 14 scientific articles indexed by Sinta1-3 and Scopus during 2019-2026 period. The selected articles discuss leadership development strategies in Islamic boarding schools, madrasas, and private Islamic schools in Indonesia. Prisma protocol was used in seleecting and reviewing the articles. There are 5 themes taken from the thematic analysis: 1) prophetic and transformational synergy as the foundation; 2) social capital as a leadership infrastructure; 3) the paradox of integrating technology and Islamic tradition; 4) hidden structural bariers in leadership implementation; and 5) directions towards an integratif leadership model. The five themes propose an Adaptive Islamic Leadership Model (Manajemen Kepemipinan Islam Adaptif / MKIA) with its three pilars: the SATF+Shura prophetic values, managerial-transfromational competencies, and social capital-based contextual responsivemness. This contribution shares a rarely discussed topic of the integration of the Islamic educational management theory using separate theoretical lenses and identifying theoretical propositions as well as the structural bariers.

This study aims to analyze the legal regulation of joint ventures in Indonesia as a form of Foreign Direct Investment (FDI) implemented through Limited Liability Companies based on Law Number 25 of 2007 concerning Investment, Law Number 40 of 2007 concerning Limited Liability Companies, and the Indonesian Civil Code. The research employs a normative legal method with a library research approach to examine legal provisions and concepts related to cooperation between foreign investors and domestic parties. The findings indicate the existence of structural imbalances between the parties, where foreign investors possess advantages in capital, technology, business experience, and access to information, resulting in asymmetrical bargaining power. This condition may lead to domination in decision-making, information gaps, and potential exploitation of domestic parties. Furthermore, existing legal protection is considered insufficient to fully implement the principle of equitable bargaining. Therefore, this study proposes a normative reconstruction through the application of principles of balance of power, good faith, transparency, and proportionality in joint venture agreements. The study also recommends preventive supervision through mandatory due diligence by the Financial Services Authority and the Investment Coordinating Board, including the standardization of contractual clauses and disclosure obligations, in order to create fair, sustainable joint venture relationships that protect national interests.

This reflective autoethnographic study explores the lived experience of being an only child caring for an elderly mother with Parkinson's disease while working as a full-time lecturer. The research aims to understand how this dual role affects the caregiver's mental health, work productivity, and relationship with the mother. Using a reflective autoethnographic approach based on Ellis, data were collected through three techniques: autobiographical narratives and memos, analysis of personal artifacts (work schedules, medical records, photographs), and an integrated self-interview. Thematic-reflective analysis revealed three main themes. First, structural loneliness describes the profound isolation resulting from having no sibling to share physical, emotional, and decisional responsibilities, which informal support cannot easily remedy. Second, stealth strategies at work refer to hidden tactics such as leaving early without disclosure, using breaks to check on the mother, and concealing caregiving struggles to avoid being perceived as less committed or losing professional opportunities. Third, fought for bonds shows that despite exhaustion and initial frustration, the caregiver’s relationship with her mother deepened through daily effort, patience, and reframing caregiving as meaningful devotion, a process aligned with filial maturity. The findings highlight the unique pressures faced by only-child working caregivers, including invisible productivity loss and the inadequacy of general social support. Practical implications for employers, social workers, and policymakers are discussed. This study contributes a rich first-person account to the underexplored area of only-child caregiving and offers recommendations for workplace cultural change, targeted support groups, and subsidized respite services.

Digitalization in the healthcare sector is a strategic step to enhance efficiency, accuracy, and service quality. One of the key innovations gaining significant attention is the use of Electronic Medical Records (EMR). Purpose: This study aims to analyze nurse competence, social influence, and usability on actual use electronic medical record with perceived ease of use as intervening variable at Satya Negara Hospital. Methods: The research method used a quantitative approach with a cross-sectional design, involving 108 nurses as respondents selected through a saturated sampling technique. Data were collected using a questionnaire and analyzed using a Structural Equation Model (SEM) based on Partial Least Squares (PLS). Findings: The results indicate that nurse competence, social influence, and usability significantly affect the actual use of EMR. Additionally, perceived ease of use mediates these relationships, enhancing the adoption and utilization of EMR systems. Implications: The managerial implications of this study include the need to enhance nurse competency training, strengthen social support in the workplace, and improve the usability of the Electronic Medical Records (EMR) system to encourage more optimal use. This study also contributes to the development of literature on health information technology implementation by integrating human, social, and technical factors into the analytical model.

The increasingly tight competition in the textile and garment industry has led to the optimal management of capital structure and microfinance to increase the value of the company. This study aims to analyze the influence of microfinance and capital structure on the value of the company with profitability as an intervening variable. The method used is a quantitative method with secondary data obtained from the financial reports of textile and garment companies registered in the Indonesian Financial Services Authority for the period 2020–2024. Data analysis was conducted using Structural Equivalence Modeling-Partial Least Square (SEM-PLS). The results of the study indicate that microfinance has a positive and significant effect on profitability and firm value. Meanwhile, capital structure has a positive but insignificant effect on profitability and a negative and insignificant effect on firm value. Profitability is proven to have a positive and significant effect on firm value, but is unable to mediate the influence of microfinance and capital structure on firm value. Thus, the findings of this study confirm that profitability fails to be an integrating variable.

This study aims to evaluate the determinants of organizational sustainability within the Doctor Peduli Foundation (doctorSHARE), specifically regarding its Floating Hospital program. Specifically, it examines the influence of stakeholder support and operational efficiency on organizational sustainability, while analyzing the role of organizational innovation as a mediating variable in ensuring the continuity of medical services in remote areas. Employing a quantitative approach with a survey method, data were collected from 81 respondents comprising staff and volunteers directly involved in the Floating Hospital's operations. Structural Equation Modeling (SEM) was utilized to analyze the data and test the proposed hypotheses.The results reveal that stakeholder support does not have a significant direct impact on either organizational sustainability or innovation performance. Conversely, operational efficiency emerged as a dominant factor with a significant positive influence. Furthermore, organizational innovation was found to play a crucial role as a mediator, strengthening the impact of operational efficiency on organizational sustainability.This study concludes that the sustainability of non-profit organizations such as doctorSHARE is determined more by management's ability to optimize internal resources efficiently and innovatively than by reliance on external support. Consequently, strengthening internal operational systems should be a primary strategic priority to ensure long-term organizational existence.

This study is motivated by the importance of improving the performance of police officers as the frontline of public service, which is influenced by transformational leadership, organizational communication, and work discipline. In practice, variations in officer performance are still observed at police precincts under the Solok Police Department, as evidenced by differences in case resolution rates, service responsiveness, and the effectiveness of task execution. These conditions are suspected to be related to the suboptimal implementation of transformational leadership, organizational communication, and work discipline among officers. This study aims to analyze the influence of transformational leadership and organizational communication on police officer performance, as well as to test the role of work discipline as a moderating variable. The research method used is a quantitative approach with a field research design. The study population consisted of all 126 members of the police stations under the Solok Police Department, with a sample size of 124 respondents. Data collection was conducted by distributing questionnaires to police officers, which were then analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that transformational leadership has a positive and significant effect on member performance, with a coefficient of 0.754, a T-statistic of 3.550 (>1.96), and a P-value of 0.000 (<0.05); thus, the first hypothesis is accepted. Organizational communication has a negative and significant effect on performance with a coefficient of -0.615, a T-statistic of 2.509 (>1.96), and a P-value of 0.012 (<0.05). Work discipline does not moderate the effects of transformational leadership or organizational communication on performance, as both show insignificant results. In conclusion, improved police officer performance can be achieved through the implementation of effective transformational leadership and the strengthening of organizational communication.

This study analyzes the politics of spatial planning in the land-use conversion of the Bowosie Forest in Labuan Bajo as part of the National Strategic Project (PSN) for tourism development. The transformation of the forest into an economic tourism zone demonstrates that spatial planning is not neutral, but rather an arena of power relations among the state, investors, and local communities. Through regulatory instruments such as revisions of the Regional Spatial Plan (RTRW), ministerial decrees on forest release, and the granting of Management Rights (HPL) to BPOLBF, the state has facilitated tourism investment and the commodification of space. Using a qualitative approach and David Harvey’s theory of Accumulation by Dispossession, the study finds that these policies have produced three forms of exclusion: spatial exclusion (loss of access to land and water sources), political exclusion (limited community participation in decision-making), and economic exclusion (development benefits concentrated among investors). The village government occupies a structurally limited position due to the top-down nature of the policy framework. The study concludes that the conversion of the Bowosie Forest reflects a process of capital accumulation legalized through state regulation, highlighting the need for more inclusive and socially just spatial planning.

This study examines the effects of word of mouth, peer influence, and promotion on exercise decisions at gymnasiums in Bandar Lampung City, with hedonic motivation as a mediating variable. Drawing on the Theory of Planned Behavior and consumer behavior perspectives, the research employed a quantitative causal-associative design. Data were collected through structured questionnaires from 100 active members of four gymnasiums and analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM) with SmartPLS . The results indicate that word of mouth, peer influence, and promotion have positive and significant effects on hedonic motivation and on exercise decisions. Hedonic motivation also exerts a positive and significant effect on exercise decisions, suggesting that pleasurable and emotionally rewarding fitness experiences reinforce consumers' intention to engage in regular gym- based exercise. Mediation analysis further reveals that hedonic motivation significantly channels the effects of peer influence and promotion on exercise decisions, while the indirect effect of word of mouth is also significant, although its negative coefficient warrants careful interpretation. These findings demonstrate that exercise decisions are shaped not only by utilitarian health considerations but also by social influence, promotional exposure, and affective consumption experiences. The study provides practical insights for gym managers in designing service and marketing strategies that strengthen customer engagement and sustained participation.

Patient revisit intention is a key indicator of hospital success in maintaining patient loyalty. In the digital era, the use of digital marketing and the quality of nurse communication play important roles in shaping patients’ perceptions of service quality and their decisions to return. This study aimed to analyze the effect of digital marketing utilization and nurse communication on patient revisit intention, with service quality as an intervening variable at Cabangbungin Regional General Hospital, Bekasi Regency.This research used a quantitative survey design with purposive sampling of outpatient participants. Data were analyzed using index analysis with the three-box method and hypothesis testing through Structural Equation Modeling–Partial Least Squares (SEM–PLS).The findings revealed that digital marketing utilization and nurse communication have a positive and significant effect on both service quality and patient revisit intention. Additionally, service quality was proven to mediate the relationship between digital marketing, nurse communication, and revisit intention. These results highlight the importance of integrating effective digital marketing strategies with empathetic and clear nurse communication to enhance perceived service quality.In conclusion, strengthening digital-based patient engagement, improving communication systems among healthcare professionals, and promoting empathetic service behavior are essential strategies to increase patient loyalty and revisit intention. This study provides practical insights for hospital management in optimizing service quality through digital transformation and communication improvement.

Penelitian ini bertujuan menganalisis pengaruh digital marketing dan literasi keuangan terhadap kinerja keuangan UMKM dengan keunggulan bersaing sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan survei kepada 200 pelaku UMKM yang telah memanfaatkan kanal pemasaran digital. Teknik pengambilan sampel menggunakan purposive sampling, sedangkan data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan Partial Least Squares-Structural Equation Modeling (PLS-SEM). Hasil pengujian ilustratif menunjukkan bahwa digital marketing berpengaruh positif terhadap keunggulan bersaing dan kinerja keuangan UMKM. Literasi keuangan juga berpengaruh positif terhadap keunggulan bersaing dan kinerja keuangan. Keunggulan bersaing terbukti berpengaruh positif terhadap kinerja keuangan serta memediasi secara parsial hubungan digital marketing dan literasi keuangan terhadap kinerja keuangan UMKM. Temuan ini mengindikasikan bahwa peningkatan kinerja keuangan UMKM tidak hanya ditentukan oleh intensitas promosi digital, tetapi juga oleh kemampuan pelaku usaha dalam mengelola informasi keuangan, menentukan harga, mengendalikan biaya, dan membangun nilai unik yang sulit ditiru pesaing. Penelitian ini memberikan implikasi bagi pelaku UMKM untuk mengintegrasikan strategi pemasaran digital dengan penguatan literasi keuangan agar keunggulan bersaing dapat dikonversi menjadi peningkatan penjualan, profitabilitas, dan arus kas.