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Fitriyani Fitriyani; Muhamad Nurhamdi

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Rohmatul Habibah; Aprilia Dian Evasari; Endah Kurnawati

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the influence of Social Media Marketing, Influencer Marketing, and Location on Generation Z Customer Loyalty at Kedai Wanus Kediri. This research is quantitative. Data were obtained through two methods: primary and secondary data. The population in this study were Generation Z consumers at Kedai Wanus Kediri. The sample in this study was 100 consumers, with accidental sampling as the sampling technique. The analysis techniques used in this study included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of the partial t-test indicate that the variables Social Media Marketing, Influencer Marketing, and Location have a positive and significant effect on Generation Z Customer Loyalty at Kedai Wanus Kediri. The results of the simultaneous F-test indicate that Social Media Marketing, Influencer Marketing, and Location have a positive and significant effect on Generation Z Customer Loyalty at Kedai Wanus Kediri.

Surya Aulia Rahman. S; Ayu Prima Siska; Mardhotillah Mardhotillah

Jurnal Kendali Teknik dan Sains 2026 International Forum of Researchers and Lecturers

Gastric disease is a disease that cannot be taken lightly, because if it is allowed to continue it can cause other diseases to appear and can also cause death if not treated immediately. Stomach disease can be caused by an inappropriate diet, a burden on the mind and also an infection caused by bacteria. Given these problems, this study can only provide a diagnosis of gastric disease, namely gastritis, stomach ulcers, GERD, gastric cancer. The symptoms given to the system are based on common symptoms. This study aims to create an expert system for diagnosing gastric disease using the Case Based Relational (CBR) method. Based on the testing and analysis of an expert system for diagnosing gastric disease using a Web-based Case Based Reasoning (CBR), it is capable of diagnosing 5 gastric diseases Gastritis, gastric ulcer, GERD, gastric cancer by calculating the similarity value with the Case Based Reationing (CBR) method.

Lynda Takamsi; Safari Safari; Eliyanti Agus Mokodompit

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the influence of the implementation of the Internal Quality Assurance System (SPMI) and principal leadership on the quality of educational services in South Konawe Regency, Southeast Sulawesi. The research employed a quantitative descriptive approach with a survey design to obtain an empirical overview of the relationships among the variables examined. The population consisted of all principals at the elementary, junior high, senior high, and vocational high school levels, totaling 70 respondents. The sampling technique used purposive sampling based on specific criteria relevant to the research objectives. Data were collected through questionnaires that had been tested for validity and reliability to ensure the accuracy and consistency of the research instrument. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25.0. Prior to hypothesis testing, classical assumption tests were performed, including normality, multicollinearity, and heteroscedasticity tests, to ensure the feasibility of the regression model. Furthermore, the F-test was conducted to examine the model’s overall significance, while the t-test was used to determine the partial effect of each independent variable on the dependent variable. The results indicate that the implementation of SPMI and principal leadership have a positive and significant effect on the quality of educational services. These findings highlight the importance of strengthening managerial capacity and internal commitment in implementing SPMI, as well as enhancing principal leadership quality to continuously improve educational service standards and overall education quality.

Rizki, Misce Lina; Ramadhan, Yanuar

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

The objective of this study is to examine the effects of profitability, liquidity, leverage, and asset growth on dividend policy among food and beverage companies listed on the IDX during 2020-2023. The dependent variable in this study is dividend policy, specifically the proxy dividend payout ratio (DPR). The independent variables, including profitability as measured by return on equity (ROE), liquidity as measured by the current ratio (CR), leverage as measured by the debt-to-equity ratio (DER), and asset growth as measured by the asset growth proxy (Growth), will also be examined. The data collection process used secondary data and employed purposive sampling. The study’s initial population included 95 samples; however, after applying the criteria, 17 were found relevant. The methods used in this study include descriptive statistical analysis, classical assumption test, hypothesis testing, and multiple linear regression analysis. The study’s results suggest that profitability, liquidity, and leverage may have simultaneous effects on dividend policy. It appears that profitability and liquidity may positively affect dividend policy, while leverage may negatively affect it, and asset growth may have no effect. It is hoped that the results of this study will provide a useful reference point for management and other relevant parties as they plan dividend policy, maintain business continuity, and make investment decisions.

Nanda Salsabila Putri Wibowo; Chelsea Farrel Anindya; Ali Multazzam; Murjito Murjito

Jurnal Ilmu Kesehatan 2026 Lembaga Pengembangan Kinerja Dosen

Achilles tendon rupture is a common lower extremity injury that significantly affects functional mobility and gait performance. Post-operative patients frequently experience pain, edema, limited range of motion (ROM), muscle weakness, and impaired ambulation. Physiotherapy rehabilitation plays a crucial role in restoring tissue integrity and functional capacity. This case study aimed to analyze the effectiveness of combined electrotherapy modalities and therapeutic exercises in a post-operative left Achilles tendon rupture patient. The intervention included ultrasound therapy, Transcutaneous Electrical Nerve Stimulation (TENS), infrared therapy, dry needling combined with Percutaneous Electrical Nerve Stimulation (PENS), and progressive therapeutic exercises such as isometric training and calf raises. Clinical outcomes were evaluated through ROM measurement, Manual Muscle Testing (MMT), edema observation, and gait analysis across four therapy sessions. Results demonstrated gradual improvement in dorsiflexion and plantarflexion ROM, reduction of edema, increased gastrocnemius-soleus muscle strength, and restoration of independent ambulation without assistive devices. The multimodal physiotherapy approach appears to support tendon healing, enhance neuromuscular activation, and accelerate functional recovery during the subacute post-operative phase.

Lusia Indrastuti; F.X. Hastowo Broto Laksito

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2026 Lembaga Pengembangan Kinerja Dosen

The doctrine of open legal policy is a jurisprudential construction of the Constitutional Court that provides space for lawmakers to formulate norms as long as they do not contradict the 1945 Constitution of the Republic of Indonesia. Nevertheless, the application of this doctrine in the practice of law testing has raised various constitutional problems, particularly concerning the limits of authority between legislators and the Constitutional Court, as well as the protection of citizens' constitutional rights. This research aims to analyze the concept and construction of open legal policy within the Indonesian constitutional system and to formulate the constitutional limits of its application in Constitutional Court decisions. This research is a normative legal study with an approach based on legislation, a conceptual approach, and a case approach. The legal materials used include the 1945 Constitution, relevant legislation, and pertinent Constitutional Court decisions. The research results indicate that open legal policy cannot be interpreted as absolute freedom for lawmakers, but must be limited by the principle of constitutional supremacy, protection of constitutional rights, and the principle of proportionality as reflected in Article 28J paragraph (2) of the 1945 Constitution. The ambiguity of the parameters for applying this doctrine has the potential to cause inconsistencies in rulings and disrupt legal certainty. Therefore, a more precise and consistent formulation of constitutional limits is necessary to maintain the balance between representative democracy and constitutional oversight.

Septi Kurniasih; Karmanis Karmanis; Charis Christiani

International Journal of Law and Civil Affairs 2026 International Forum of Researchers and Lecturers

This study examines how the transition from manual to digital services influences user satisfaction through digital service quality and user perception at the Marine and Fisheries Office of Pekalongan Regency. The research employs a mixed-methods approach, combining a quantitative survey (N = 40) using Pearson correlation analysis with qualitative interviews involving service leaders and operators. The results reveal very strong correlations between service quality, user perception, and user satisfaction, as well as the critical role of system stability and operator assistance in shaping user experience. Qualitative findings confirm that changes in work culture, leadership, and human resource adaptation are key factors in the success of digitalisation. The study implies that the success of digital public services is determined not only by technology but also by strengthening human resource capacity, simplifying service design, and providing operator support for users with low digital literacy. The limitations of this study include the small sample size, the single organisational context, and reliance on perception-based data. Future research is recommended to conduct comparative cross-agency studies, longitudinal approaches, and structural model testing to examine the mediating roles of digital literacy and operator assistance.  

Nathasya Kusuma Wardani; Rina Ayu Vildayanti

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the influence of Product Quality, Price Perception, and Brand Image on Purchase Decisions in Shopee application users in South Jakarta. The population in this study is Shopee application users in South Jakarta who have made purchases in the last six months. The research sample was determined using the Non Probability Sampling method with the Lemeshow formula and obtained as many as 96 respondents who were considered to represent the characteristics of the population. Data was collected through a questionnaire with a Likert scale distributed through Google Form, then processed using Microsoft Excel 365 and SPSS software version 29 for descriptive analysis and hypothesis testing. The analysis techniques used included validity tests, reliability, classical assumption tests, multiple linear regression analysis, as well as t-tests and F-tests. The results showed that Product Quality, Price Perception, and Brand Image had a significant effect on Purchase Decisions in Shopee application users, both partially and simultaneously, which indicates the importance of marketing strategies based on product and brand values in improving consumer purchase decisions.

Habib Fazad Amrullah Al-Fasih; M. Rizal Pratama; Keane Kenze Nekea; Jason Nathanael Marpaung; Jhos Franklin Kemit

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

The R05 Community Service Program (KKN), Subgroup 1 in Kalikatir Village, Gondang District, Mojokerto Regency, aims to implement hydram pump technology as an environmentally friendly and energy-efficient irrigation solution. This technology is designed to meet the water needs of 100 hectares of banana plantations, especially during the dry season. The implementation method includes initial surveys, design, manufacture, installation, and testing of the hydram pump, involving the participation of Kalikatir villagers. The results show that the pump is capable of lifting water to a height of 30 meters with 70% efficiency, although it has not yet reached the daily target. This technology has been proven to reduce operational costs and increase agricultural productivity. It is hoped that in the future, this technology can be further developed to improve its efficiency and sustainability.

Murwantoro Murwantoro; Suparno Suparno; Karmanis Karmanis

Discourse on Law and Society 2026 International Forum of Researchers and Lecturers

Bureaucratic reform at the village level is a crucial prerequisite for achieving professional, effective, and accountable village governance. One of the key pillars of this reform is the implementation of a merit system in the management of village human resources, particularly in the recruitment and appointment of village officials. In this context, the Computer-Assisted Test (CAT) has emerged as a policy innovation designed to enhance objectivity, transparency, and procedural fairness in the selection of village officials. This study aims to analyse the contribution of CAT implementation to strengthening the merit system and its impact on transforming village social conditions, especially in building public trust in village government. Quantitative data were collected through a survey of village residents and analysed using descriptive statistics, correlation analysis, and multiple linear regression in SPSS. Qualitative data were obtained through in-depth interviews, field observations, and document analysis to elaborate further and explain the quantitative findings. The results indicate that transparency, objectivity, and procedural fairness in the selection process have positive and significant effects on public trust in village government, with procedural fairness emerging as the most influential variable. Qualitative findings confirm that public acceptance of selection outcomes is more strongly influenced by perceptions of fairness and openness in the process than by the selection results themselves. This study concludes that the implementation of CAT functions not only serves as a technical selection instrument but also as an institutional mechanism that helps transform village social relations from patronage-based practices toward merit-based village governance.

Anandyta Suci Ramdani; Revia Oktaviani; Ardhan Ismail; Tommy Trides; Albertus Juvensius Pontus

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

Soil strength characteristics are strongly influenced by its physical and mechanical properties, one of which is shear strength. Soil shear strength is affected by cohesion (c), internal friction angle (ϕ), and soil moisture conditions. In open-pit mining conditions, soil moisture content is greatly influenced by rainfall and water seepage, which can increase the degree of saturation within the soil mass. An increase in the degree of saturation generally leads to a rise in pore water pressure, thereby reducing the effective normal stress and resulting in a decrease in soil shear strength. This study aims to determine the effect of the degree of saturation on soil shear strength. This research employs a quantitative method to analyze the influence of the degree of saturation under three conditions (natural, dry, and saturated) on soil shear strength through laboratory testing using the direct shear test. The tests conducted include soil physical properties testing in accordance with SNI 1965-2008, specific gravity testing based on SNI 1964-2008, and soil shear strength testing following SNI 3420-2016. The results indicate that the average degree of saturation under natural conditions is 64.63% with a cohesion value of 7.4 kN/m², under dry conditions is 33.18% with a cohesion value of 8.2 kN/m², and under saturated conditions is 83.08% with a cohesion value of 3 kN/m². It can be concluded that a higher degree of saturation or more saturated soil samples result in lower cohesion values, whereas a lower degree of saturation or drier soil samples lead to higher cohesion values.

Andi Ibrahim; Habibah Habibah

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

This study aims to analyze the effect of capital structure, profitability, and firm size on firm value at PT Tiga Pilar Sejahtera Food Tbk during the period 2015–2024. The research employs a quantitative approach using secondary data obtained from the company’s annual financial statements. Data were analyzed using multiple linear regression with the assistance of SPSS software. Prior to hypothesis testing, classical assumption tests were conducted, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that capital structure has a positive and significant effect on firm value. Meanwhile, profitability and firm size do not have a significant effect on firm value. Simultaneously, capital structure, profitability, and firm size do not significantly affect firm value. These findings indicate that the explanatory power of the regression model is limited, which may be influenced by the relatively small sample size and the presence of other factors outside the research model that affect firm value.

Iza Saniyatun; Said Said; Idris Idris

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of Financial Literacy, the use of Digital Payments, Lifestyle, and Pocket Money on the Consumptive Behavior of Generation Z. The research subjects were students of the Faculty of Economics and Business, Budi Luhur University. This study uses a quantitative approach with a survey method through the distribution of online questionnaires. The population in this study consisted of 1,017 active students of the Faculty of Economics and Business, Budi Luhur University, from the 2022-2025 batch, with a sample size of 100 respondents determined using the Slovin formula and non-probability sampling technique with purposive sampling method. The data obtained were analyzed using SPSS version 25 with multiple linear regression analysis, classical assumption testing, model feasibility testing (F test), t test, and coefficient of determination (R²). The results showed that financial literacy, lifestyle, and pocket money significantly influenced students' consumptive behavior. Meanwhile, the use of Digital Payment does not significantly affect students' Consumptive Behavior. In addition, the results of the model feasibility test (F test) show that Financial Literacy, the use of Digital Payment, Lifestyle, and Pocket Money together significantly affect Consumptive Behavior, so that the regression model is declared feasible for use.

Yuliana La bi Longse; Anjelin Anjelin; Novita Rupang Mangayun

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study investigates the effectiveness of implementing group counseling services using self-regulation learning strategies to improve students' learning discipline. Learning discipline plays a crucial role as a determining factor of academic success; nevertheless, many senior high school students still demonstrate weaknesses in managing their time and fulfilling their academic responsibilities. This study adopted a quantitative approach through a quasi-experimental method utilizing a pre-test and post-test control group design. Subjects were selected using purposive sampling technique with low learning discipline scores as the primary selection criterion. Data were collected using a learning discipline scale that had been tested for its validity and reliability. Hypothesis testing was conducted through a paired sample t-test to detect changes occurring before and after the intervention was administered. The results demonstrated a meaningful improvement in students' learning discipline following participation in group counseling sessions incorporating self-regulation strategies. This technique proved beneficial in helping students plan, monitor, and evaluate their learning activities in a more structured manner. These findings suggest that incorporating self-regulation learning into group counseling has strong potential to become a leading strategy for school counselors in enhancing student discipline and academic achievement.

Lia Winarti; Rokiah Kusumapradja; Idrus Jusat

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

Caring behavior is the core of high-quality nursing services. In practice, it is influenced by various psychological factors and work-related stress. Self-compassion and mindfulness are believed to help nurses maintain emotional balance in delivering empathetic and humane nursing care. This study aims to analyze the effect of self-compassion and mindfulness on nurses’ caring behavior, with work stress as a mediating variable. A quantitative approach with a cross-sectional design was used. Descriptive analysis employed the Three Box Method, while inferential analysis used SEM-PLS. The study population consisted of all nurses at Cilincing District General Hospital (N = 113), using total sampling. The results of the study indicate that the proposed model is considered fit (p = 0.133) and appropriate for testing the influence of self-compassion and mindfulness on caring behavior, with work stress as a mediating variable. Self-compassion has a significant positive effect on caring behavior (p = 0.000), while mindfulness does not have a direct effect (p = 0.891), but shows a significant indirect effect through the reduction of work stress (p = 0.044). Both self-compassion (p = 0.029) and mindfulness (p = 0.000) negatively affect work stress. Interestingly, work stress positively influences caring behavior (p = 0.030). To enhance the influence of self-compassion and mindfulness on caring behavior, hospitals should develop psychological intervention programs based on self-compassion and mindfulness to help nurses manage stress and strengthen caring practices. A systemic approach that considers organizational factors is also necessary to support the consistent implementation of caring behavior.

Alvin Bachtiar; Agus Prihanto

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The increasing integration of internet technology in educational institutions requires structured network governance to ensure that digital resources support academic activities effectively. Unrestricted access to online platforms often leads to non-academic usage such as online gaming and social media engagement during instructional hours, which may reduce learning concentration and degrade network performance. This research develops and evaluates a network access control simulation using a MikroTik RouterBoard RB951Ui-2HnD device. The system applies firewall filtering mechanisms, hotspot-based authentication, and bandwidth allocation strategies through Simple Queue configuration. Network segmentation is implemented to differentiate teacher and student access privileges. The study adopts a Research and Development (R&D) approach to design, configure, test, and evaluate the proposed system. Testing results indicate that the firewall configuration successfully restricts access to selected online games (Mobile Legends, Clash of Clans, Roblox) and social media platforms (YouTube, TikTok, Shopee, Instagram, Telegram). Furthermore, bandwidth management demonstrates effective traffic prioritization, ensuring more stable allocation for teacher accounts in accordance with configured maximum limits. The findings confirm that structured firewall and bandwidth policies can improve network discipline, enhance performance stability, and support a controlled digital learning environment in schools.

Yuan Fyrraliany; Ezra Bernadus Wijaya; Slamet Sumarno

Jurnal Inovasi Riset Ilmu Kesehatan 2026 Pusat Riset dan Inovasi Nasional

Developmental Dysplasia of the Hip (DDH) in children often results in joint stiffness, muscle weakness, limited range of motion, and gait impairment following surgical management and immobilization. Early physiotherapy intervention is essential to restore hip function and walking ability. This study aimed to evaluate the effectiveness of active exercise on functional walking in outpatient children aged 3–5 years after DDH surgery. A case study design was conducted on three female patients who completed a five-week rehabilitation program consisting of ten active exercise sessions, including hip strengthening, mobility training, and balance exercises, combined with a home program. Outcome measures included hip range of motion, Manual Muscle Testing, and Modified McKay and Harris Hip Score assessed at baseline, mid-intervention, and post-intervention. The results showed improvements in hip range of motion, particularly in flexion, extension, abduction, adduction, and external rotation, while internal rotation improved but did not reach normal values. Muscle strength increased from grade 1–2 to grade 3 in most hip muscle groups. Functional walking scores improved from poor to good and excellent, with patients achieving independent, symmetrical gait without pain. These findings indicate that active exercise is an effective rehabilitation approach to reduce impairments and enhance functional walking in children after DDH surgery. The study highlights the importance of structured physiotherapy and caregiver involvement to optimize recovery and participation in daily activities.

Hermawan Budiyanto; Novian, Mochamad

CiDEA Journal 2026 Universitas 17 Agustus 1945 Semarang

The rapid advancement of information and communication technology has positioned e-commerce as a primary shopping channel, with Shopee emerging as the most popular platform in Indonesia. In the context of online fashion purchases, consumers face inherent limitations due to the inability to physically inspect or try products. Consequently, product ratings and reviews function as critical forms of social proof, helping to reduce uncertainty and perceived purchasing risk. This study investigates the influence of product ratings and reviews on purchasing decisions for fashion products on Shopee, focusing on undergraduate students at Universitas 17 Agustus 1945 Semarang. Employing an associative quantitative approach, data were collected through a closed-ended questionnaire distributed to 100 purposively selected respondents who had purchased fashion products on Shopee within the last three months. The independent variables are product ratings and product reviews, while the dependent variable is the consumer purchasing decision. Statistical analyses include validity and reliability testing, correlation analysis, t-tests, F-tests, and the coefficient of determination. The study’s findings are expected to offer both practical insights for e-commerce businesses in developing effective digital communication strategies and theoretical contributions to the understanding of digital consumer behavior in the e-commerce environment.

Erlambang Budi Darmanto; Suparti Suparti; Dwi Putranto Riau; Arisqo Fany Listya Adi; Indah Fitria +1 more

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

The Community Partnership Program (PKM) at Rumah Kopi Banjarsengon (RKB) aims to improve product quality and coffee marketing according to consumer needs. Key activities include production observation, assistance with laboratory testing for nutritional value and shelf life, food safety education, digital marketing training, and the delivery of a 5 kg roasting machine. These efforts have successfully increased production capacity and product quality standards through informative labels. Digital marketing has seen significant progress, with increased social media engagement and broader market reach. Consumer satisfaction surveys have risen from 80 to 97 on a scale of 100. Overall, this PKM program not only supports sustainable coffee business development but also contributes to improving partner competency and strengthening product competitiveness in both local and export markets. RKB is expected to consistently implement digital marketing strategies and product innovation for long-term success. Going forward, RKB is expected to continue implementing digital marketing strategies and product innovation to ensure sustainable business success.