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This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved corporate tax efficiency, characterized by a decrease in the Effective Tax Rate (ETR) below the statutory corporate tax rate. This was achieved by leveraging temporary differences that resulted in the recognition of deferred tax assets, providing a strategic advantage in the form of tax deferral. On the other hand, the application of this standard caused significant pressure on net profit during the initial transition phase due to the front-loading expense pattern derived from right-of-use asset depreciation and lease liability interest.

Sleep duration and sleep quality are essential physiological needs that play a significant role in the emotional and behavioral development of children aged 3–6 years. Adequate sleep supports brain development, cognitive functioning, emotional regulation, and social interaction skills in early childhood. Conversely, poor sleep duration and low sleep quality may negatively affect children’s attention, mood stability, and ability to interact socially with peers and caregivers. This article is a literature review using a systematic review approach that analyzes 10 scientific articles published between 2016–2026 to evaluate the relationship between sleep duration and sleep quality with emotional and behavioral problems in preschool children. The article selection process followed the PRISMA flow diagram, with articles sourced from Google Scholar, PubMed, and ScienceDirect databases. The findings consistently indicate that inadequate sleep duration and poor sleep quality are associated with increased emotional and behavioral problems, including hyperactivity, anxiety, emotional dysregulation, and difficulties in social interaction among children. Furthermore, sleep disturbances were found to negatively influence children’s emotional self-regulation abilities, which are crucial for adaptive behavior. Therefore, ensuring adequate sleep duration and improving sleep quality are important strategies to support optimal emotional and behavioral development in preschool-aged children.

Stunting remains a persistent nutritional challenge that threatens human capital development in Indonesia. This study examines the effects of exclusive breastfeeding, female education, sanitation, access to safe drinking water, inadequate food consumption, and poverty on stunting prevalence across 34 provinces in Indonesia during 2017–2024. The study employs a random-effects Panel EGLS estimator with Panel Corrected Standard Errors (PCSE) to address heteroskedasticity and cross-sectional dependence in provincial panel data. The findings reveal that exclusive breastfeeding, female education, and adequate sanitation significantly reduce stunting prevalence, while poverty significantly increases it. Interestingly, inadequate food consumption is negatively associated with stunting prevalence, potentially reflecting the contribution of government nutritional assistance and social protection programs. In contrast, access to safe drinking water does not show a statistically significant effect. Among the explanatory variables, female education is strongly associated with reductions in stunting. These findings highlight the importance of strengthening women’s education, improving sanitation quality, and expanding poverty-alleviation and nutrition-sensitive interventions to accelerate reductions in stunting and support the achievement of Sustainable Development Goal 2 in Indonesia.

This study is motivated by the dynamic changes in digital consumer behavior in e-commerce, particularly in the purchase of electronic products through the Tokopedia platform. The study aims to analyze and synthesize the influence of online reviews and product ratings on purchase decisions using a systematic literature review approach. The method involves a comprehensive examination of global and local scientific literature, with a focus on peer-reviewed journals and empirical studies published between 2021 and 2026. The findings indicate that online reviews and product ratings are capable of reducing consumer uncertainty as well as the functional risks associated with electronic products. Empirical evidence over the past decade suggests that high ratings can build initial confidence in brand quality, while detailed reviews provide crucial technical validation for potential buyers. Overall, these two indicators work synergistically to strengthen consumer trust and serve as key determinants in the final stage of the purchasing decision. The implications suggest that e-commerce platforms and sellers need to prioritize the management of user-generated content and maintain transparency in reputation to remain competitive in a market increasingly reliant on the credibility of online information.

Tourism in Bali, as the backbone of the regional economy, absorbs more than 50% of the workforce and gives rise to complex labor dynamics. Although Law No. 13 of 2003 on Manpower and Law No. 21 of 2000 on Trade Unions guarantee worker protection and freedom of association, the reality on the ground is still marked by the misuse of fixed-term employment contracts (PKWT), violations of outsourcing regulations, and both structural and cultural barriers to union formation. This article employs a normative juridical approach, using statute, conceptual, and case-based methods to analyze the regulatory framework and the responses of workers, employers, and government actors in addressing industrial relations disputes within Bali’s tourism sector. The findings reveal a significant gap between written legal norms and actual practice: repeated extensions of PKWT, outsourcing of core tasks such animal caretaking, union-busting through dismissal of union members, and weak law enforcement at regional level. Trade unions play a role in mediation and advocacy, but their performance is hindered by employer intimidation, low legal literacy among workers, and limited institutional support. Bridging this gap requires strict oversight, legal education for workers, as well as the strengthening of union capacity and the authority of local governments.

Low Birth Weight (LBW) refers to infants born with a birth weight of less than 2,500 grams and remains an important issue in neonatal health due to its association with increased neonatal morbidity and mortality. To analyze the determinants of LBW based on primary studies published from 2021 to 2026. A literature review was conducted using the PRISMA approach. Article searches were performed through PubMed, Google Scholar, Scopus, ScienceDirect, and ProQuest using the keywords low birth weight, determinant factors, risk factors, BBLR, and faktor risiko with Boolean operators AND/OR. The inclusion criteria were primary studies, full-text availability, publication in Indonesian or English, and publication years from 2021 to 2026. A total of 20 articles were included, consisting of 15 international articles and 5 national sources. The review showed that LBW is influenced by interrelated maternal, nutritional, obstetric, and sociodemographic factors during pregnancy. The most dominant factors included multiple pregnancy with an adjusted OR of 21.74, maternal food insecurity with an AOR of 6.85, maternal hemoglobin level <11 g/dL with an AOR of 5.21, lack of iron-folic acid supplementation with an AOR of 4.17, maternal age ≤20 years with an AOR of 3.42, pregnancy interval <1 year with an adjusted OR of 2.92, missed antenatal care visits with an AOR of 2.74, smoking during pregnancy with an OR of 2.18, and maternal hypertension with an AOR of 1.94. LBW is influenced by multiple interrelated factors; therefore, efforts to reduce its incidence should focus on evidence-based interventions, particularly through optimizing antenatal care services, improving maternal nutritional status, and early detection of pregnancy.

The rapid advancement of artificial intelligence (AI) has significantly altered the landscape of business decision-making, particularly for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Despite their critical role in economic growth and employment generation, MSMEs frequently encounter substantial barriers related to technological adoption, digital literacy, and resource allocation. This research systematically investigates the utilization of artificial intelligence as a responsive innovation mechanism designed to optimize decision-making processes within the MSME sector. By employing a comprehensive systematic literature review methodology, analyzing peer-reviewed publications from globally recognized academic databases between 2018 and 2024, this study delineates the multifaceted benefits, complex challenges, and contextualized adoption strategies associated with AI integration. The findings reveal that artificial intelligence holds transformative potential for enhancing operational efficiency, refining predictive analytics, and sustaining long-term competitiveness. Conversely, critical challenges, including inadequate digital infrastructure, financial constraints, and organizational resistance, remain pervasive obstacles. Consequently, the study advocates for a gradual, responsive innovation approach that aligns technological adoption with specific business needs and environmental pressures. The insights derived from this research offer substantial theoretical and practical implications, providing a strategic framework for policymakers and MSME owners to accelerate digital transformation inclusively.

Background: Acute respiratory infection (ARI) remains a major public health concern, particularly in primary care settings. Lifestyle factors such as dietary patterns and physical activity are increasingly recognized as potential contributors to respiratory health. Objective: This study aimed to examine the association between dietary patterns, physical activity, and ARI among primary care patients in East Halmahera, Indonesia. Methods: A cross-sectional study was conducted at a primary health care facility in East Halmahera, Indonesia, from January to February 2026, involving 106 respondents selected using a total sampling technique. Data were collected using structured questionnaires and medical records. Variables included sociodemographic characteristics, dietary patterns, physical activity, and ARI status. Data were analyzed using descriptive statistics and Chi-square tests with a significance level of p < 0.05. Results: The prevalence of ARI among respondents was 77.4%. Bivariate analysis showed that dietary patterns (p = 0.006) and physical activity (p = 0.015) were significantly associated with ARI. In contrast, age, gender, marital status, education level, employment status, smoking, and alcohol consumption were not significantly associated with ARI (p > 0.05). Conclusion: Dietary patterns and physical activity were significantly associated with ARI among primary care patients in East Halmahera. These findings highlight the importance of lifestyle-related factors in addressing respiratory infections at the primary care level.  

This research is motivated by the phenomenon of decreasing number of customers at Emdee Easy Beauty Clinic Batam, which indicates the need for an evaluation of marketing strategies. The purpose of this study is to analyze the influence of price, promotion, brand image, and product quality on consumer satisfaction. The research method used is quantitative associative with a sample of 91 respondents taken using simple random sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results showed that simultaneously, price, promotion, brand image, and product quality had a significant effect on consumer satisfaction (F count 14.111 > F table 2.47). Partially, the variables of price, promotion, and brand image have a positive and significant influence, but product quality does not have a significant effect on consumer satisfaction in this study. The implication of these findings is that clinic management needs to prioritize competitive pricing strategies, strengthen promotional activities, and maintain a positive brand image to sustain and increase customer satisfaction.

This research is motivated by the vital role of clean water services and the need to optimize operational revenue at BLUD UPT Water Supply Management in Batam City. The study aims to analyze the influence of willingness to pay, ability to pay, and payment awareness on BLUD revenue achievement. A quantitative associative approach was employed, involving a population of 29,047 customers. A sample of 100 respondents was determined using the Slovin formula, and data were analyzed via multiple linear regression using SPSS software. The results indicate that, simultaneously, all three independent variables significantly affect revenue achievement with an F-value of 56.825 and a significance of 0.000. Partially, willingness to pay (t=8.279), ability to pay (t=11.020), and payment awareness (t=10.435) also exert a significant influence. These findings imply that higher community payment behavior directly increases institutional revenue. It is recommended that BLUD improves service quality and payment socialization to ensure sustainable revenue achievement.

This study aimed to determine the relationship between parental involvement and mathematics learning achievement of fourth-grade students at SD Inpres 18 Sorong Regency. The research employed a quantitative approach with a correlational design. The research subjects consisted of all fourth-grade students from classes IV A and IV B, totaling 66 students. Data on parental involvement were collected using a questionnaire, while students’ mathematics achievement data were obtained from documentation of end-of-semester promotion examination scores. Data analysis was conducted using descriptive and inferential statistics. The prerequisite tests included the Kolmogorov–Smirnov normality test with a Monte Carlo approach and a linearity test. Hypothesis testing was carried out using Pearson Product Moment correlation with the assistance of SPSS software. The results showed a positive and significant relationship between parental involvement and students’ mathematics achievement, with a correlation coefficient of r = 0.637 and a significance value of p = 0.000 (p < 0.05). This correlation is categorized as strong. The findings indicate that higher levels of parental involvement in guiding, supervising, and providing emotional support are associated with higher mathematics learning achievement among students. Therefore, parental involvement plays an important role in supporting the mathematics learning success of elementary school students.

This study aims to analyze the effect of price and e-service quality on e-satisfaction at Ninetech Store on the Shopee marketplace, both partially and simultaneously. This study uses a quantitative method with an associative approach. The research subjects were Ninetech Store customers, with a sample size of 96 respondents obtained through sampling techniques using the Rao Purba formula. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, simple and multiple linear regression analysis, correlation coefficients, determination coefficients, and hypothesis testing. The results show that price has a positive and significant effect on e-satisfaction, as does e-service quality, which also has a positive and significant effect on e satisfaction. In addition, price and e-service quality were simultaneously proven to have a significant effect on the e-satisfaction of Ninetech Store customers on the Shopee marketplace. The results of this study are expected to be taken into consideration by Ninetech Store in formulating pricing strategies and improving the quality of electronic services to increase customer satisfaction.

Using Non Performing Financing (NPF) as a moderating variable, this study looks at how profit sharing and profit margin financing affect the effectiveness and stability of Islamic banks in Indonesia. The primary topic discussed is how various Islamic financing arrangements affect the operational effectiveness and financial stability of banks, as well as whether credit risk enhances or diminishes these connections. This study aims to examine the direct impacts of financing modalities as well as the moderating influence of NPF on the performance of Islamic banks. Based on secondary data from eight Islamic banks in Indonesia between 2018-2024, this study employs a quantitative methodology using panel data regression and Moderated Regression Analysis (MRA). The findings indicate that while profit margin financing has no discernible impact on efficiency, profit sharing financing has a favorable and considerable impact. Profit margin financing has a negative and negligible impact on stability, whereas profit sharing financing has a positive but negligible impact. Additionally, by changing the direction of influence, NPF significantly moderates the association between profit sharing financing and both efficiency and stability. However, it does not significantly moderate the effect of profit margin financing on efficiency, but it does on stability. In summary, the effectiveness of Islamic financing is heavily reliant on risk management, especially credit risk control, where NPF is a key factor in evaluating whether financing can improve stability and efficiency in Islamic banks.

This study aimsmto examineiin depthvthe perspective of information technology law and human rights on the phenomenon of political buzzers on social media within the context of digital development in the era of globalization. This research is motivated by the rapid advancement of information technology, which has brought significant changes in various aspects of society, including the political sphere that increasingly utilizes social media as a means of communication and information dissemination. The phenomenon of political buzzers has become a controversial issue, particularly during election periods, as it is often associated with the spread of inaccurate information, defamation, hate speech, and the manipulation of public opinion that may harm society and disrupt social stability. This study employs a normative legal research method using statutory and conceptual approaches. The results indicate that political buzzers generally operate under the justification of freedom of expression as part of human rights. However, such freedom is not absolute and must be limited to prevent violations of others' rights and to maintain public order. In this regard, information technology law in Indonesia, particularly through regulations governing digital activities, plays an important role in controlling deviant buzzer practices. Nevertheless, the absence of specific regulations explicitly governing political buzzers has resulted in less optimal law enforcement. Therefore, strengthening regulations and increasing public awareness in the wise use of social media are necessary to create a healthy, responsible, and sustainable digital ecosystem.

This study aims to determine the effect of tax planning and capital structure on firm value, with firm size as a moderator. The population in this study is all non-cyclical consumer companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The type of research used in this study is quantitative associative with secondary data. The research sample was determined using a purposive sampling technique. Based on this technique, 24 companies were obtained that met certain criteria. The panel data regression technique used in this study is the Random Effect Model. Testing of panel data regression and moderation regression uses the E=views 13 application. The results of this study indicate that tax planning partially has no effect on firm value, while capital structure does affect firm value. The results simultaneously show that tax planning and capital structure affect firm value. The results of this study also indicate that firm size weakens the relationship between tax planning and firm value, and firm size is also unable to moderate or weaken the relationship between capital structure and firm value.

The rapid growth of e-commerce and social commerce in Indonesia has shifted consumer behavior in seeking information prior to making purchase decisions, particularly through electronic word of mouth (e-WOM). This phenomenon poses a challenge for local fashion brands such as Hamata Studios, which has relatively low digital visibility despite having favorable product ratings. This study aims to analyze the effect of e-WOM on purchase intention with brand trust as a mediating variable based on the Stimulus-Organism-Response (S-O-R) theory. This research employs a quantitative approach with an associative research design. Data were collected through questionnaires distributed to respondents who are familiar with or have interacted with Hamata Studios, using a non-probability sampling technique with a purposive sampling method. Data analysis techniques include descriptive and inferential statistical analysis using path analysis, as well as mediation testing using the Sobel test and Variance Accounted For (VAF). The results indicate that e-WOM has a positive and significant effect on both purchase intention and brand trust. Furthermore, brand trust has a positive and significant effect on purchase intention. Mediation testing reveals that brand trust significantly mediates the relationship between e-WOM and purchase intention. In conclusion, positive e-WOM can enhance brand trust, which in turn increases consumers’ purchase intention.

Laparotomy is a major surgical procedure associated with a high risk of acute postoperative pain. According to Gan (2017), if pain is not properly managed, it can progress to chronic pain. (Toro et al., 2018) reported that severe pain on the first postoperative day is still commonly found in laparotomy patients, while (Small & Laycock, 2020) indicated that moderate to severe pain within the first 24 hours following major surgery remains a significant clinical issue. This study aims to evaluate the effectiveness of pharmacological pain management following laparotomy under general anesthesia, specifically to identify the types of opioid analgesics used, analyze their effectiveness in reducing pain intensity, identify side effects, and examine administration techniques and routes. This study employed a Systematic Literature Review (SLR) method following the PRISMA guidelines. Literature searches were conducted in the PubMed, ScienceDirect, and SpringerLink databases covering the years 2015–2026. The included studies comprised randomized controlled trials (RCTs), cohort studies, and retrospective studies addressing opioid pharmacological pain management in adult patients following laparotomy under general anesthesia. Study quality assessment was performed using the Joanna Briggs Institute (JBI) instrument. A total of 11 studies met the inclusion criteria. The results of the systematic literature review indicate that opioids are effective in reducing postoperative pain following laparotomy under general anesthesia. The most commonly used opioids are morphine, fentanyl, and oxycodone. Of all the opioids reviewed, oxycodone provided the best pain control, while intrathecal morphine was most effective in reducing the need for supplemental opioids during the early postoperative period. Other opioids, such as extended-release dinalbuphine sebacate and tegileridine, are also effective, but the number of studies is still limited. The most common side effects are nausea, vomiting, pruritus, sedation, and dizziness. Pharmacological pain management using opioids is effective in reducing the intensity of postoperative pain following laparotomy under general anesthesia. Morphine, fentanyl, and oxycodone are the most commonly used opioids. Oxycodone and intrathecal morphine have shown good results in improving pain control and reducing the need for supplemental opioids. The selection of opioid type, dosage, and administration technique must be tailored to the patient’s clinical condition to achieve optimal analgesia with minimal side effects.

This study aims to analyze the influence of work discipline, professionalism, and organizational culture on organizational commitment among employees in the Public Service Sector. Organizational commitment is an important factor that reflects employee loyalty and attachment to the institution, while the three independent variables are considered as internal factors that can strengthen this commitment. The method used in this study is associative quantitative with a multiple linear regression approach. Data were collected through distributing questionnaires to 46 respondents based on probability sampling techniques. Data processing and analysis in this study used SPSS software version 27. Based on the results of the study, it was found that there is a significant influence of work discipline on organizational commitment. In addition, professionalism has a significant effect on organizational commitment, organizational culture has a significant effect on organizational commitment. Based on simultaneous hypothesis testing, it is proven that work discipline, organizational culture, and professionalism jointly influence organizational commitment. While the amount of contribution is 54% to organizational commitment, while the remaining 46% of organizational commitment is influenced by other factors such as leadership style, motivation, competence, rewards, job satisfaction, and employee performance. Thus, this study confirms that to increase organizational commitment, government agencies need to strengthen a healthy work culture, enforce discipline, and encourage a professional attitude in the work environment.

Thalassemia is a chronic genetic disease that requires long-term treatment and affects children's quality of life physically, psychologically, socially, and academically due to chronic anemia and regular blood transfusion needs. This study aimed to determine factors influencing the quality of life of children with thalassemia at Rumah Sakit Anak dan Bunda Harapan Kita. A descriptive design with a cross sectional approach was used, involving 41 respondents through total sampling. Data were collected using the Pediatric Quality of Life Inventory (PedsQL 4.0 Generic Core Scale) and respondent characteristics including age, gender, socioeconomic status, parental education, and frequency of blood transfusions. Data were analyzed using univariate and bivariate analysis with the Chi-Square test. The results showed most respondents were under ten years old, female, from families with socioeconomic status below the minimum wage, had parents with high school or higher education, and received blood transfusions every three weeks. Bivariate analysis indicated only the frequency of blood transfusions was significantly associated with quality of life, while other variables were not. Thus, transfusion frequency is the main factor influencing quality of life in children with thalassemia.

The coffee shop industry in Indonesia is experiencing rapid growth that requires business owners to optimize data-driven strategies. This study aims to analyze customer preferences at Semanis Coffee and Resto using data mining methods  to support more effective business decision-making. The method used is Market Basket Analysis with the FP-Growth algorithm for association rule mining and the K-Means algorithm for customer segmentation. The research data consists of 672 sales transactions during the March-May 2025 period. The results of the association analysis with a minimum support of 0.004 and a minimum confidence of 0.2 resulted in five valid rules with a lift ratio above 1. The strongest rule is the combination of Americano→Milk Choco with a confidence of 42.9% and an elevator ratio of 5.229, indicating a strong linkage between products. The most popular products are Milk Choco (10.8%) and Americano (8.5%). Customer segmentation analysis identified three clusters: Cluster 0 (Loyal Customers) 80% with high frequency but low transaction value; Cluster 1 (Occasional Customers) 10% with low activity; and Cluster 2 (Large Buyers) 10% with high transaction value but low frequency. This study concludes that product bundling strategies, loyalty programs, reactivation campaigns, and premium services can be applied to increase the effectiveness of coffee shop businesses.