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Yohana Ani Suprapti; Sri Indaryati; Srimiyati Srimiyati

Jurnal Kesehatan dan Kedokteran 2026 Lembaga Pengembangan Kinerja Dosen

Complementary therapy has recently become an important issue in many countries. Its use has increased due to several factors, including personal beliefs, cost considerations, the side effects of chemical medications, and expectations of recovery. One of the complementary therapies that is often chosen is warm water foot soaking combined with foot massage. This therapy has the potential to reduce blood pressure through relaxation mechanisms and peripheral vasodilation, which have been supported by scientific evidence.This study aimed to analyze the application of Evidence-Based Practice (EBP) of warm water foot soaking and foot massage therapy in hypertensive patients within nursing care. The method used was an EBP-based case study design involving three patients with hypertension. The intervention consisted of warm water foot soaking using approximately 2 liters of water at a temperature of 38–40°C combined with foot massage, administered once daily for three days. Blood pressure was measured before and after the intervention.The results showed a decrease in blood pressure: Mrs. S from 170/100 mmHg to 150/80 mmHg, Mrs. L from 170/80 mmHg to 150/80 mmHg, and Mr. F from 165/90 mmHg to 130/70 mmHg. Warm water foot soaking and foot massage were effective as non-pharmacological interventions to reduce blood pressure and improve comfort in patients with hypertension. ase study design involving three patients with hypertension. The intervention consisted of warm water foot soaking using approximately 2 liters of water at a temperature of 38–40°C combined with foot massage, administered once daily for three days. Blood pressure was measured before and after the intervention.The results showed a decrease in blood pressure: Mrs. S from 170/100 mmHg to 150/80 mmHg, Mrs. L from 170/80 mmHg to 150/80 mmHg, and Mr. F from 165/90 mmHg to 130/70 mmHg. Warm water foot soaking and foot massage were effective as non-pharmacological interventions to reduce blood pressure and improve comfort in patients with hypertension.

Mulyani Mulyani

Jurnal Manajemen Kreatif dan Inovasi 2026 International Forum of Researchers and Lecturers

This study aims to analyze the effect of green accounting and carbon emission disclosure on firm value in palm oil sector issuers listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program during the 2020–2024 period. Green accounting is proxied using the PROPER rating, which reflects a company's environmental management performance, while carbon emission disclosure is measured based on the level of carbon emission disclosure in the company's annual report or sustainability report. This study uses a quantitative approach with panel data regression analysis. The sampling technique used was purposive sampling, with the criteria being palm oil companies listed on the IDX, participating in PROPER, and consistently publishing annual reports throughout the study period. The data used are secondary data obtained from financial reports, sustainability reports, and official publications related to PROPER. The results are expected to show that the implementation of green accounting has a positive effect on firm value, as it reflects the company's commitment to sustainability and increases investor confidence. Furthermore, carbon emission disclosure is expected to have a positive effect on firm value, depending on market perception and the quality of environmental information disclosure. This research is expected to contribute to the development of environmental accounting literature and serve as a reference for regulators, investors, and company management in improving transparency and environmental performance to create sustainable corporate value.

Syamsuardi Syamsuardi; Usman Usman; Hasmawaty Hasmawaty; Intisari Intisari; Muqimah Surganingsih

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The digital era demands a fundamental transformation in the role of early childhood educators, shifting from passive technology consumers to active architects of digital literacy. However, the dominance of technocentric views often acts as a substantial psychological and pedagogical barrier for teachers in regional areas. This collaborative community service project aims to reconstruct the paradigm of 50 kindergarten teachers in Bulukumba Regency by integrating "unplugged coding" logic and deep learning into play-based learning. Utilizing a Product-Based Intensive Training method with a "Logic over Laptop" strategy, the program focused on deconstructing technology-related stigmas and reconstructing teachers' ability to transform abstract concepts into safe, concrete media for children. Data analysis revealed a significant shift in teacher paradigms; while the majority were initially in the "less successful" category, 100% of participants reached positive categories (successful and very successful) post-intervention. Statistically, the program's effectiveness was evidenced by a dramatic increase in mean scores from 18.04 to 31.24 (p < 0.05) and an N-Gain score of 0.778, classified as highly effective. Furthermore, the partner satisfaction index reached 4.82 (very satisfied), confirming that the tri-campus collaboration model (STAI Al-Gazali, UNM, and Unismuh) is highly relevant to the implementation of the Merdeka Belajar curriculum. This project concludes that strengthening digital literacy through non-digital algorithmic reasoning effectively dismantles technical barriers for teachers while ensuring the safety of child development in the digital age.

Aditya Pamungkas; Juliana Monika Nepa

JURNAL RISET RUMPUN ILMU HEWANI 2026 Pusat riset dan Inovasi Nasional

This study aims to evaluate the growth performance of KUB chickens fed with a combination of fermented agricultural waste, specifically Maggot BSF (Hermetia illucens) and Azolla microphylla. A total of 96 KUB chickens aged 30 days were used in a Completely Randomized Design (CRD) with four treatments and four replications. The treatments consisted of a basal diet substituted with the fermented waste combination at levels of 0% (P0), 5% (P1), 10% (P2), and 15% (P3). Parameters observed included feed consumption, body weight gain (BWG), and Feed Conversion Ratio (FCR). The results showed that increasing the level of waste substitution significantly affected feed consumption due to the bulky nature of the fiber, yet body weight gain remained stable across all treatments. The FCR values ranging from 3.21 to 3.25 indicated that the high-quality protein from Maggot BSF effectively compensated for the reduced feed intake. It is concluded that the substitution of fermented agricultural waste up to 15% (P3) is an optimal and efficient formulation to maintain the growth performance of KUB chickens.

David Julian; Muhammad Reza; Herman Yulianto

JURNAL RISET RUMPUN ILMU HEWANI 2026 Pusat riset dan Inovasi Nasional

Gillnet fisheries play an important role in supporting the local economy and the welfare of coastal communities. However, fishermen still face challenges related to unequal access to livelihood assets and high vulnerability to external factors such as seasonal changes, catch fluctuations, market pressures, and environmental conditions. This study aimed to analyze the level of vulnerability, identify livelihood assets, and formulate strategies for sustainable livelihood development among gillnet fishing communities. The study was conducted in Margasari and Muara Gading Mas Villages in September 2025 using a mixed-method approach, combining questionnaires, in-depth interviews, and field observations. Samples were selected through purposive sampling, and data were analyzed using descriptive quantitative and qualitative methods supported by a Likert scale. The results showed that fishermen’s vulnerability is relatively high (54.5%), affecting income stability. Social (81.4%) and natural (78.7%) assets are relatively strong, while human (38.6%), physic (48.3%), and financial (43.20%) assets remain relatively low. Limited education, lack of training, and restricted access to financial resources are the main constraints, leading to low adaptive capacity and limited livelihood diversification. Recommended strategies include improving human resource capacity, strengthening access to financial capital, and developing livelihood diversification based on local potential. These efforts are expected to enhance household economic resilience and support sustainable livelihoods among gillnet fishing communities.

Aminah, Aminah

JURNAL RISET RUMPUN ILMU HEWANI 2026 Pusat riset dan Inovasi Nasional

Extreme changes in water quality, whether in the form of temperature fluctuations, exposure to detergents, pH decreases due to acetic acid, or changes in salinity, have the potential to cause complex physiological disorders in tilapia. The research aims to analyze the physiological responses of tilapia to changes in water quality in extreme environments given exposure to Temperature, Detergent, Acetic Acid, and Salinity. This research was conducted at the Wet Laboratory of Achmad Yani University, Banjarmasin. The physiological parameters observed included fish behavior, respiratory frequency measured by the number of openings and closings of the operculum per minute, gill condition, and mucus production on the body surface. Exposure to extreme environments in the form of high temperatures, detergents, acetic acid, and salinity caused physiological disorders in tilapia with varying levels of response. Exposure to acetic acid had the most rapid and severe impact, characterized by damage to scales and fins, impaired movement to the point of fish capsizing, and unstable breathing, while detergent and temperature triggered changes in external organs, heart rate, and behavior. Salinity treatment primarily affected osmoregulatory function as seen from increased respiratory frequency and heart rate. All treatments showed that extreme changes in water quality can cause significant physiological stress in tilapia.

Nila Sasi Riswana; Nur Wanita; Ahmad Haekal; Sitiana Malia; Muhammad Fikri Widyanto

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study examines the impact of MBKM, campus culture, and learning achievement on work readiness in Islamic financial institutions, specifically for students from the Faculty of Islamic Economics and Business at UIN Datokarama Palu, Class of 2022. Using a quantitative approach with descriptive research design, the study aims to analyze how these factors influence students' preparedness for work in the industry. The findings show that MBKM, campus culture, and learning achievement each have a positive and significant effect on work readiness. MBKM, with its emphasis on direct industrial experience, has the strongest impact, while campus culture shapes students' character and work ethics. Learning achievement reflects academic competencies essential for entering the workforce. The combined influence of these three factors was proven to significantly impact work readiness, with an F-value of 5.393, greater than the F-table value of 2.72. This demonstrates that work readiness stems from a combination of practical experience, acceptance of campus values, and academic success, all of which should be developed continuously.

Muhammad Natsir Mallawi; Nurasia Natsir

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Healthcare institutions worldwide are undergoing digital transformation to improve efficiency and patient experiences. While many studies focus on clinical applications of information technology (IT), its impact on administrative service quality remains limited, even though administrative services are patients’ primary point of contact. This study examines how IT adoption influences administrative service quality in Indonesian healthcare institutions, focusing on relationships between IT implementation levels and service quality dimensions, as well as mediating and moderating factors. Using a mixed-methods sequential explanatory design, quantitative data were collected from 385 patients and 127 administrative staff across 24 hospitals, supported by 32 in-depth interviews. Service quality was measured using SERVQUAL dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The findings show significant positive relationships between IT adoption and all service quality dimensions, with the strongest effects on reliability and responsiveness. Staff digital competency and system usability partially mediate these relationships, while implementation quality acts as a key moderating factor. Well-implemented systems yield substantially higher service improvements than poorly implemented ones. Most patients prefer digital services when functioning properly, although many report frustration when systems fail or staff lack competency. This study highlights the importance of effective IT implementation to enhance administrative service quality and offers practical insights for healthcare management.

Sri Yuliyanti Mozin; Alisa Tutulango; Siti Vahizrah Carlos; Faja Diasti Paputungan; Fathiya H

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Public service quality has emerged as a crucial metric for assessing how well the government functions and the efficiency of its administration. Recently, rising expectations from the public have led gov-ernments to offer services that are open, responsible, effective, and attuned to citizens' needs. Alongside administrative changes and the evolution of governance models focused on efficiency and citizen satisfaction, the appetite for high-quality public services has surged. Nonetheless, numerous public entities continue to struggle with providing reliable and top-notch services due to a lack of defined service norms and systems for measuring performance. The purpose of this research is to investigate ways to enhance public service quality by establishing robust service standards and quantifiable performance metrics. The study employs a qualitative descriptive methodology, drawing on a review of relevant lit-erature from the past seven years. Multiple academic sources were analyzed to uncover essential ideas, frameworks, and empirical evidence concerning public service management, the enhancement of service quality, and the assessment of performance in governmental organizations. The results show that adopting well-defined service standards, along with measurable performance metrics, can greatly en-hance service effectiveness, accountability, and overall public satisfaction. Additionally, merging prin-ciples of service excellence with quantifiable indicators promotes transparency, boosts organizational performance, and fosters ongoing improvements in service delivery. The research concludes that to enhance public service quality, a structured framework for service standards, ongoing performance assessments, and a firm organizational dedication to innovation and service enhancement are necessary.

Agung Budi Setyawan; Rony Kriswibowo; Rusina Widha Febriana

International Journal of Education and Literature 2026 Lembaga Pengembangan Kinerja Dosen

Education involves acquiring knowledge and skills, with English learning being a skill-based process that requires consistent and engaging practice. In the digital era, mobile applications have emerged as effective tools to overcome traditional limitations in language learning. This study investigates the effectiveness of the Duolingo application in enhancing English vocabulary among university students. A pre-experimental one-group pretest-posttest design was employed involving 40 first-semester Pharmacy students at Anwar Medika University. Participants engaged in daily Duolingo practice (20 XP per day) for 30 consecutive days. Data were collected through vocabulary pretest and posttest as well as a Likert-scale questionnaire. Quantitative analysis revealed a significant improvement in vocabulary scores, with the mean score increasing from 57.25 in the pretest to 81.70 in the posttest. Questionnaire results indicated high student motivation, positive perceptions of the app’s usefulness and ease of use, and minimal perceived disadvantages. The findings suggest that daily Duolingo practice is an effective, engaging, and accessible method for boosting English vocabulary acquisition. This study provides practical insights for educators seeking innovative technology-integrated approaches to language teaching.

Nur Imamul Muttaqien; Rochyani Lestiyanawati

International Journal of Education and Literature 2026 Lembaga Pengembangan Kinerja Dosen

English is an international language that plays a vital role in education and technology; therefore, students are required to master reading comprehension skills, especially narrative texts, to face the challenges of globalization. This study, entitled "Improving Students' Reading Comprehension of Narrative Texts Through Storytelling Activities Using Webtoons in Grade I of MA Daruttholibin Watumalang," aims to improve students' reading comprehension of narrative texts through storytelling activities using Webtoons as a learning medium. This study employed a Classroom Action Research (CAR) design conducted in two cycles, each consisting of planning, action, observation, and reflection. Data were collected using descriptive qualitative methods through interviews, tests, and classroom observations. The research procedure began with a pre-test, followed by the implementation of treatment and post-tests in each cycle. The findings indicate that the use of storytelling supported by Webtoons effectively improved students' reading comprehension. This improvement was reflected in students' increased learning motivation, better understanding of narrative text elements, and improved ability to accurately retell stories.

Sindegi Afsana Oktaviani Ramadhan; Al Fajar; Erpin Wahyudin; Surawan Surawan

International Journal of Education and Literature 2026 Lembaga Pengembangan Kinerja Dosen

 Low student thesis completion productivity is a challenge in higher education, particularly at UIN Palangka Raya. Thesis writing requires self-regulation skills and time discipline to enable students to complete their final assignments effectively and on time. This study aims to analyze the role of self-regulated learning and time discipline in improving the thesis completion productivity of final-year students. The study used a qualitative approach with a case study design of five final-year students who were in the process of completing or had completed their theses. Data collection techniques included in-depth interviews, limited observation, and documentation. The data were then analyzed using the Miles and Huberman interactive model through the stages of data reduction, data presentation, and conclusion drawing. The results indicate that self-regulated learning plays a role in helping students plan goals, control motivation and emotions, and conduct consistent self-evaluation. Time discipline has been proven effective in reducing procrastination through the implementation of daily schedules, prioritization, and distraction management. Therefore, the integration of self-regulated learning and time discipline is an important strategy in increasing the thesis completion productivity of students and supporting sustainable academic success.

Alfa Beta Seli Ananda; Maya Shafira; Muhammad Farid; Ahmad Irzal Fardiansyah; Rini Fathonah

Referendum : Jurnal Hukum Perdata dan Pidana 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study analyzes law enforcement related to the application of the death penalty with a ten-year probation period as stipulated in the Criminal Code (KUHP). The results of the study show that the enforcement of the conditional death penalty is carried out in three stages, namely the formulation, application, and implementation stages. The formulation stage is reflected in the establishment of the death penalty as a special alternative and conditional punishment in Law Number 1 of 2023, the application stage is carried out through the application of norms by law enforcement officials, while the implementation stage relates to the execution of court decisions against convicts. The change in the construction of the death penalty from an absolute primary punishment to an alternative and special conditional punishment has fundamental legal implications for the criminal justice system in Indonesia, especially with the existence of discretion for judges and law enforcement officials to assess the possibility of changing the type of punishment based on the convicted person's remorse and efforts to reform themselves during the probation period.

Annisa Rizky Nadya; Monica Erda Amalia; Nadia Lutfi Natasya; Rizha Claudilla Putri

Referendum : Jurnal Hukum Perdata dan Pidana 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research aims to analyze the juridical mechanism and implementation of canceling unilateral actions by bankrupt debtors through the actio pauliana lawsuit, providing legal protection for creditors. Debtors often transfer assets before bankruptcy, reducing the value of the bankruptcy estate and harming creditors. Using a normative legal research method with statutory and conceptual approaches, this study explores the legal basis of Article 1341 of the Indonesian Civil Code, as elaborated by Articles 41 to 50 of Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations (UUKPKPU). The analysis shows that canceling unilateral actions, such as asset transfers, grants, or debt waivers, requires evidence of bad faith and awareness of potential losses by both debtors and third parties. This lawsuit serves as a claw-back provision to retrieve assets that were wrongfully removed from the bankruptcy estate, ensuring the pari passu pro rata parte principle. The main obstacle is proving the subjective element of "knowledge" and the conflict of interest with protecting third parties acting in good faith. In conclusion, strengthening the curator’s role and aligning the interpretation of commercial court judges is crucial to protect creditors' economic rights from manipulative actions by debtors.

Arsita, Three; Komariyati Komariyati; Nugraha, Aditya

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

The agricultural sector plays a strategic role in meeting food needs while maintaining environmental sustainability and community welfare. However, conventional farming practices that rely on chemical inputs have caused various problems, such as soil degradation, loss of biodiversity, and environmental pollution. This condition has encouraged the adoption of the Sustainable Agriculture concept, which emphasizes a balance between ecological, economic, and social aspects. Its successful implementation is strongly influenced by farmers’ perceptions as the main actors. This study aims to analyze rice farmers’ perceptions of the implementation of Sustainable Agriculture in swampy areas of Tebas District, Sambas Regency. The research was conducted from October to November 2025 using a survey method involving 95 farmers selected through the Slovin formula and proportional random sampling technique. Data were collected through observation, interviews, and Likert-scale questionnaires, and analyzed using descriptive analysis and binary logistic regression. The results show that farmers’ perceptions are generally positive, particularly regarding water management, variety selection, and cropping patterns. However, the use of organic fertilizers, environmentally friendly pest control, and post-harvest management are still considered difficult. Education level and non-farming occupations significantly influence farmers’ perceptions. Therefore, enhancing extension services, training, and support for business diversification is necessary to promote the adoption of Sustainable Agriculture.

Mhd. Ihwanuddin Hasibuan; Helviana Hasibuan; Yasmirah Mandasari Saragih

Law and Justice research journal 2026 International Forum of Researchers and Lecturers

Drug abuse in Indonesia has reached an alarming level and has become a complex legal and health problem. This study aims to examine the criminal law policy applied to drug abusers from a health perspective, with a focus on the rehabilitative approach as an alternative to punishment. The method used is normative legal research with a statute approach and a conceptual approach, through a literature study of laws and regulations, court decisions, and relevant scientific literature. The results of the study indicate that Law Number 35 of 2009 concerning Narcotics contains a dualistic approach, namely punishment (penal) and rehabilitation (non-penal), but its implementation still tends towards imprisonment. From a health perspective, drug abuse is an addictive disorder that requires a medical and psychosocial approach, not solely a criminal repressive approach. An ideal criminal law policy should combine proportional criminal sanctions with a comprehensive medical and social rehabilitation program. This study recommends policy reforms that are more oriented towards the health recovery of drug abusers without neglecting the aspect of law enforcement against drug dealers and traffickers.

Bambang Sulistyo

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

Trigeminal neuralgia (TN), sometimes referred to as tic doloureaux or Fothergill disease, is a facial nerve disorder that is widely recognized as one of the most excruciating human ailments. It is characterized by sudden, severe, and recurrent episodes of facial pain that can significantly impair a patient’s quality of life. Oral medications are commonly used as first-line therapy; however, they fail to provide long-term relief in approximately half of patients with trigeminal neuralgia. This condition often leads to repeated clinical visits and the need for alternative therapeutic approaches. A 26-year-old woman presented with complaints of severe, intermittent, and sharp pain localized to her left cheek, consistent with the clinical features of trigeminal neuralgia. Several minimally invasive and surgical treatment options are available for managing this condition, including radiofrequency procedures and microvascular decompression. However, these approaches still carry certain risks and may not be acceptable to all patients. Due to its lower risk profile, ultrasound-guided peripheral nerve block can serve as an effective and safer alternative treatment, particularly for patients who refuse or are not suitable candidates for invasive or surgical interventions.

Fadila Fitrianisa; Noneng Marthiawati; Kevin Kurniawansyah; Arniwita Arniwita

International Journal of Engineering and Applied Science 2026 International Forum of Researchers and Lecturers

This study analyzes the governance performance of information systems at the Career Center of Universitas Muhammadiyah Jambi using the COBIT 2019 framework. The primary objective is to evaluate the maturity level of IT governance and provide recommendations to enhance the efficiency and effectiveness of information systems in supporting the institution’s strategic objectives. Data were collected through interviews, observations, and questionnaires involving system users and decision-makers within the Career Center. The findings indicate that several areas require greater attention, particularly Managed IT Changes, Managed Risk, and Managed Operations. These domains are considered critical in improving the management and reliability of the existing information systems. The study also identifies several challenges affecting system performance, including limited system integration, insufficient human resources, and the use of outdated technology. Based on these findings, the research recommends strengthening the organizational structure, improving the competence of human resources, and optimizing IT processes in accordance with COBIT 2019 standards. Implementing these improvements is expected to increase IT governance maturity, enhance service quality for students and alumni, and better support the university’s strategic development goals.

Antonieta Aryuka Paskalia Nggotu; Hamdani, Hamdani; Anindita Septiarini

International Journal of Applied Mathematics and Computing 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The issue of uninhabitable houses still requires an accurate identification mechanism because the manual data collection process has the potential to be time-consuming, costly, and subject to subjectivity in determining aid priorities. This study aims to develop a classification model to identify habitable and uninhabitable houses based on family socioeconomic data using the Random Forest algorithm. The research method includes data preprocessing, data division using stratified split in three scenarios, baseline model development, and optimization through hyperparameter tuning using GridSearchCV with 3-fold cross-validation and balanced class_weight parameters. The data used includes variables such as education type, employment status, occupation type, number of family members, and family insurance type. The test results show that the 70:30 data division scenario after tuning provides the best performance with a recall value of 0.5797 for uninhabitable houses and an F1-score of 0.4746. Feature importance analysis shows that education type and employment status are the most influential variables in the classification. The results of this study show that the model built is capable of increasing sensitivity in detecting uninhabitable houses to support more objective field survey prioritization.

YefriNanda, Shafa Almaidah; M Hendri Yan Nyale

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

This research analyzed the influence of liquidity, leverage, profitability, sales growth, and firm size on cash holdings. The research is quantitative, using secondary data from annual financial reports of primary consumer industries listed on the Indonesia Stock Exchange from 2022 to 2024. Liquidity is measured by the Current Ratio, which is calculated as current assets divided by current liabilities. Leverage, proxied by the Debt-to-Equity Ratio, is measured by total liabilities divided by total equity. Profitability, proxied by Net Profit Margin, is calculated using the formula operating profit divided by sales. Sales Growth is measured as the current total sales minus the previous total sales, divided by the previous total sales, expressed as a %. Firm Size is proxied by the natural logarithm of total assets. Meanwhile, Cash Holding is measured by cash and cash equivalents divided by total assets. This research was conducted using a sample of 174 data points from 58 companies; outliers were removed, resulting in 159 data points from 53 companies. The sampling was done using purposive sampling. The research results indicate that liquidity has a positive effect on cash holding. Leverage has a negative effect on cash holding. Profitability has a positive effect on cash holding. Sales growth has a positive effect on cash holdings. Firm size has a positive effect on cash holding.