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Iin Riana; Khofifah Ali Safitri; Mey Apriansyah

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Antimicrobial resistance is a persistent threat to hospital care, particularly when empirical therapy relies on broad-spectrum antibiotics without continuous evaluation of local use and susceptibility patterns. This literature review aimed to synthesize evidence from four Indonesian hospital-based studies regarding antibiotic utilization, rationality assessment, and bacterial resistance profiles. A structured narrative review was conducted using four selected articles provided by the author. Data were extracted for study design, setting, population, antibiotic evaluation method, dominant antibiotic classes, rationality indicators, resistance profile, and stewardship implications. The four studies were descriptive and hospital-based, using retrospective records, concurrent observation, ATC/DDD with DU 90%, qualitative rationality criteria, and antibiogram data. The synthesis showed a consistent concentration of antibiotic use in broad-spectrum groups, especially third-generation cephalosporins, penicillins, quinolones, and macrolides. In a Bandung public hospital, total antibiotic consumption reached 95,719.01 DDD, with penicillins, cephalosporins, quinolones, macrolides, and sulfonamides included in the DU 90% segment. In intensive care, ceftriaxone was the most frequently used antibiotic and most rationality indicators were appropriate, although clinically significant drug interactions were still identified. In pediatric acute respiratory infection inpatients, cefotaxime and ceftriaxone dominated empirical therapy. Resistance mapping in Denpasar highlighted relevant Gram-positive and Gram-negative pathogens and recommended antibiotics according to susceptibility levels. Overall, the reviewed evidence supports an integrated antimicrobial stewardship model combining ATC/DDD-DU 90% surveillance, qualitative rationality evaluation, antibiogram-based empirical guidance, and periodic feedback to prescribers.

Anggun Sari; Dewi Anggraeni; Murjainah Murjainah; Putri Gerry Sandari

Jurnal Ilmu Bahasa dan Pendidikan Guru Sekolah Dasar 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study was conducted based on the low level of student activeness and understanding in IPAS learning at the elementary school level. The objective of this research was to determine the effectiveness of the role play method in improving students’ activeness and learning outcomes. This study employed a classroom action research approach involving 27 students. The data were collected through observation and evaluation of student learning outcomes. The findings revealed a significant improvement in both student participation and understanding after the implementation of the role play method. Students became more active in asking questions, responding to the teacher, and participating in classroom activities. In terms of learning outcomes, 85.2% of students were able to answer questions correctly and demonstrated good understanding, while the remaining 14.8% also achieved the minimum criteria. These results indicate that learning through direct experience enhances students’ comprehension. The implication of this study suggests that the role play method can be used as an effective alternative teaching strategy to create an interactive, engaging, and student-centered learning environment in elementary education.

Nurul Azmi Eka Rinie; Fiky Jayanti; Puji Lestari; Ayi Hernani Putri; Rusni Masnina

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

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.

Herlina Baro Lolu; Andreas Ariyanto Rangga; Paulus Mikku Ate

Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The selection process for accepting new employees is one of the important stages in a company to ensure that the candidates accepted have qualifications that suit the company's needs. At WINMART, the selection process is still carried out manually, so it is less efficient and prone to errors. Therefore, a system is needed that can assist in more objective and efficient decision making. This Decision Support System (DSS) is designed to assist the selection process for recruiting new employees using the Simple Additive Weighting (SAW) method, which can assess several relevant criteria, such as work experience, education, skills and competency tests. This system was built on a web basis, so it can be easily accessed by parties involved in the selection process, such as HRD and managers. The SAW method was chosen because of its ability to convert various subjective criteria into more objective numerical scores, so that selection results can be more transparent and accountable. By using this system, it is hoped that it can increase efficiency, accuracy and transparency in the new employee selection process at WINMART, as well as facilitate decision making in selecting candidates who best suit the desired criteria.

Rizky Adiansyah; Selamet Rahmadi; Jaya Kusuma Edy

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the socio-economic characteristics, income levels, and welfare levels of business actors at Lake Sipin Tourism, Jambi City. A descriptive survey approach was employed, involving 50 business actors as the sample selected through a saturated sampling technique. Data were collected using structured questionnaires, while descriptive analysis based on criteria established by the Central Statistics Agency was applied as the primary analytical tool. The findings reveal that the socio-economic profile of business actors is predominantly female, with an average age of 42 years, a senior high school educational background, and operating food-based businesses independently with considerably limited capital. In terms of income, the average monthly net income of Rp2,486,000 falls within the moderate category according to the Central Statistics Agency criteria, although 40% of respondents still belong to the low-income group. Meanwhile, the welfare level was measured through the proportion of food consumption expenditure relative to total household expenditure, which reached 48.41% per month, placing the majority of business actors within the moderate welfare category overall.

Muhammad Pikar; M. Radityatama; Rian Fransisco; Agiel Pranata; Winstoon Yordan

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

Anggun Fitrah Sari; Ade Widiyanti; Ratna Septiyanti; Sari Indah Oktanti

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to examine the effect of Good Corporate Governance (GCG), financial performance, and Earning Per Share (EPS) on firm value. The object of this research consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period of 2021–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements as the primary source. The sample was selected using purposive sampling based on predetermined criteria, ensuring that only companies with complete data and consistent reporting were included in the analysis. The independent variables analyzed include the audit committee, independent commissioners, institutional ownership, Return on Assets (ROA), and Earning Per Share (EPS). Multiple linear regression analysis was used to process the data in this study, allowing the researchers to examine the simultaneous and partial effects of the variables on firm value. The findings indicate that firm value is significantly influenced by financial performance, particularly ROA, highlighting the importance of operational efficiency and profitability in enhancing shareholder wealth. While certain GCG variables such as institutional ownership showed positive influence, other elements like audit committees and independent commissioners produced mixed results, suggesting that governance mechanisms may have varying effects depending on organizational context. Meanwhile, EPS demonstrated inconsistent results in relation to firm value, implying that market perceptions of earnings may not fully capture the impact on overall firm valuation. This study provides insights for policymakers, investors, and corporate managers on the relative importance of governance and financial indicators in value creation for state-owned enterprises.

Fidy Khairani; Reymeyza Alya Ramadhani Anggoro; Nayla Iffah Khoirul Anam

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

 This study examines women’s transformational leadership in educational institutions through a systematic literature review approach. The increasing involvement of women in leadership positions in schools and universities has attracted academic attention to understand their contribution to organizational development and the improvement of educational quality. This study aims to synthesize recent empirical research findings on women’s transformational leadership in education. The method used was a Systematic Literature Review (SLR) by identifying, evaluating, and synthesizing relevant studies published between 2021–2026 through academic databases such as Google Scholar and ScienceDirect using the keywords “transformational leadership,” “women leadership,” and “education or school.” After a selection process based on inclusion and exclusion criteria, 15 empirical articles were analyzed. The findings indicate that female leaders tend to demonstrate transformational leadership characteristics, including inspirational motivation, intellectual stimulation, idealized influence, and individualized consideration. These leadership practices positively affect teacher motivation and performance, organizational commitment, organizational climate, and learning innovation. However, women in leadership positions still face challenges such as gender stereotypes, structural bias, and social expectations regarding gender roles, indicating the need for institutional support and more inclusive policies.

Dhea Ayu Fitria; Weni Rosdiana

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Village Fund Direct Cash Assistance Program (BLT-DD) is a social protection instrument designed to help low-income families meet their basic needs. However, its implementation often faces challenges such as targeting inaccuracies, limited data, and varying administrative capacity at the village level. This study aims to evaluate the implementation of BLT-DD using William N. Dunn’s six policy evaluation criteria through a Systematic Literature Review (SLR) approach, covering effectiveness, efficiency, equity, responsiveness, conceptual alignment, and implementation. The findings indicate that BLT-DD is fairly effective in helping households maintain consumption, yet its effectiveness and adequacy remain constrained by the amount of assistance and the quality of data collection. Program efficiency and responsiveness are relatively good in villages with sufficient governance capacity, while equity emerges as the weakest aspect due to inaccurate data verification. Conceptually, BLT-DD aligns with the needs of low-income communities, but implementation accuracy still requires reinforcement. Furthermore, the study highlights the need for more systematic monitoring mechanisms, cross-sectoral data integration, and administrative training for village officials to enhance service quality. Overall, BLT-DD provides valuable support but requires improvements in governance and data systems to optimize outcomes, including regular evaluation strategies and refinement of supporting regulations.

Sapitri, Junita Indah; Noor Tajuddin; Saraswati Exist

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

The fisheries sector plays an important role in Indonesia’s economy due to its abundant marine resources; however, unsustainable fishing activities have caused damage to marine ecosystems and a decline in biodiversity. To support sustainable fisheries management, the use of environmentally friendly fishing gear is essential. At the Tenau Coastal Fishing Port (PPP Tenau) in Kupang, East Nusa Tenggara, handline fishing is the most commonly used traditional fishing method among small-scale fishers because it is selective and causes minimal habitat disturbance. This study aims to analyze the environmental friendliness level of handline fishing gear based on the nine criteria of the Code of Conduct for Responsible Fisheries (CCRF) established by FAO in 1995, which include gear selectivity, habitat impact, fisher safety, catch quality, product safety, by- catch, biodiversity impact, capture of protected species, and social acceptance. The research was conducted from November 2025 to January 2026 using a descriptive quantitative method involving 30 handline fishermen selected from a population of 420 using the Slovin formula with a 20% error rate. Data were collected through observation, interviews, and documentation, then analyzed using a weighting system based on the guidelines of the Ministry of Marine Affairs and Fisheries (2006). The results are expected to show that handline fishing is categorized as environmentally friendly to highly environmentally friendly and can serve as a basis for developing sustainable fisheries management policies in East Nusa Tenggara.

Inayah Rosmayanti; Sri Lestari

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

Breast cancer is a serious health problem among women, with incidence and mortality rates that continue to rise. The disease is often detected at an advanced stage due to low levels of awareness, knowledge, and skills related to early detection. Among adolescent girls, particularly high school students, knowledge and skills regarding Breast Self-Examination (BSE) remain limited. This is largely due to restricted access to health information, a lack of targeted educational initiatives, and learning methods that are insufficiently engaging. BSE is a simple and effective early detection method that can be performed independently beginning in adolescence. Video-based education is considered an effective tool for enhancing adolescents’ understanding. This study aims to determine the effectiveness of video-based education in improving knowledge and BSE skills among Grade XI female students at MAN (State Islamic Senior High School) 2 Yogyakarta. This study employed a pre-experimental design using a one-group pre-test and post-test approach. The study population consisted of all Grade XI female students at MAN 2 Yogyakarta, with a sample of 59 students selected through purposive sampling on predetermined inclusion criteria. The intervention involved a single session of a BSE educational video lasting approximately seven minutes. It was conducted in 15 groups, with each group accompanied by one facilitator. Data were analyzed using the nonparametric Wilcoxon statistical test. The Wilcoxon test results showed a p-value of 0.000 (p < 0.05) for both knowledge and skills variables, indicating a statistically significant improvement between the pre-test and post-test scores. In conclusion, video-based education was proven effective in improving knowledge and BSE skills among Grade XI female students at MAN 2 Yogyakarta. Future researchers are encouraged to assess BSE skills using a structured checklist based on standardized evaluation criteria.  

Parlindungan Waruwu; Melly Andriana; Dara Wisdianti

International Journal of Mechanical, Electrical and Civil Engineering 2026 Asosiasi Riset Ilmu Teknik Indonesia

The use of building materials plays a crucial role in determining the quality of the built environment, particularly in the context of row housing in densely populated urban areas. This study aims to evaluate the types of materials used in the construction of row housing in Cemara Asri, Medan, with a focus on sustainability and environmental friendliness criteria. The methods employed include direct site surveys and literature studies related to the characteristics of both interior and exterior materials applied to housing units. The research findings indicate that most of the materials used—such as red bricks, ceramic tiles, clay roof tiles, and concrete ventilation blocks—possess good energy efficiency and durability potential. However, they do not fully meet sustainability standards in terms of production processes and waste management. The study also found that residents' awareness of environmentally friendly material selection remains limited, and the procurement of materials tends to follow local availability and economic considerations. These findings are expected to serve as a foundation for improving environmentally friendly material planning in row housing developments in other urban areas.

Novianti Novianti; Lodang Prananta Widya Sasana

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Suci Hatika; Rachma Mardana; Fela Syakirania; Viero Varbi Sununianti; Istiqoma Istiqoma +1 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

The development of social media in the digital era has significantly changed children’s social interaction patterns. Besides providing benefits such as easier access to information and opportunities for creativity, social media also brings negative impacts on children’s psychological, social, and moral development. This study aims to analyze the restriction of social media use among children from the perspective of Jürgen Habermas, especially regarding the concepts of the public sphere, communicative rationality, and the colonization of the lifeworld. This research uses a literature study method with a qualitative descriptive approach through the collection and analysis of relevant scientific articles. Data validity was strengthened through inclusion and exclusion criteria as well as source triangulation. The findings indicate that social media use among children has an ambivalent impact. Positive effects can emerge when there is strong parental supervision, while weak supervision increases the risk of exposure to harmful content, psychological problems, and reduced quality of social interaction. Restricting social media use through time regulation, content control, and digital education is considered important for protecting children’s development. From Habermas’s perspective, children are vulnerable in the digital public sphere because of their limited communicative rationality. Therefore, restrictions are viewed as efforts to protect children’s values and rationality from distortion by the digital media system.

Sabrina Rizqi Amelia; Made Suandika; Surtiningsih Surtiningsih

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

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.

Robertus Surjoseto; Devy Sofyanty

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Mindfulness intervention therapy is a psychotherapy that can be used to reduce depressive symptoms. This study aims to determine whether mindfulness therapy contributes to reducing the level of depression in patients cancer at the Cipto Mangunkusumo Hospital, Jakarta. The research design used was the experimental design of the one group pretest-posttest design. The total number of samples used for the population was 30 people who met the criteria for depression. Relevant data was collecterd through clinical interviews, observations and psychological test. The Beck Depression Inventory II (BD-II) questionnaire was used to collect data for this study. According to the Wilcoxon analysis, the results were statistically significant p = 0.000, indicating a large effect size in reducing depressive symptoms with mindfulness therapy. These results are supported by improved patients understanding of depression and mindfulness concepts, as well as enhanced abilities in adapting emotional coping strategies. The results of qualitative analysis showed that subjek felt more happy, be positive, not hopeless, effective communication skills and be able to resolve their problems. This research can make a significant contribution to efforts to prevent and treat depression in cancer patients, improving their quality of life through increasing mindfulness.

Nur Okta Qomari Kiasati; Putri Awalina; Muhammad Alfa Niam

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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

Ermayori Lumban Raja; Rifka Tamara Hutabarat; Rusmewahni Rusmewahni; Imelda Mardayanti

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of entrepreneurship education and motivation on students' entrepreneurial interest. The background of this study is based on the low interest of students in entrepreneurship despite having received entrepreneurship education at university. This study uses a quantitative approach with an associative method. The study population was students of the Management Study Program, Class of 2022, STIE Bina Karya Tebing Tinggi, with a purposive sampling technique in accordance with certain criteria determined by the researcher. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that motivation has a positive and significant effect on entrepreneurial interest, while entrepreneurship education has no significant effect partially. However, simultaneously, both variables have a significant effect on entrepreneurial interest. The coefficient of determination shows that the variables of entrepreneurship education and motivation can explain 54.8% of entrepreneurial interest, while the remainder is influenced by other factors outside the study. The implications of this study emphasize the importance of increasing motivation and strengthening more practical entrepreneurship learning to be able to encourage student interest in entrepreneurship.

Malfam Bioktava

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The establishment of national territorial boundaries is a strategic priority to safeguard sovereignty, maintain security stability, and strengthen bilateral relations between Indonesia and Malaysia as well as Timor-Leste. As of 2024, there remain nine Outstanding Boundary Problems (OBP) with Malaysia and two unresolved segments with Timor-Leste. These issues stem from the continued relevance of outdated colonial agreements, limited diplomatic capacity, weak inter-agency coordination, and minimal support from modern surveying technology. Based on an analysis of four policy alternatives using the criteria of effectiveness, efficiency, and long-term impact, the Strengthening of Intensive Bilateral Diplomacy has been identified as the priority policy. Implementation is directed to the Badan Nasional Pengelola Perbatasan (BNPP) as the main coordinator, supported by regulatory frameworks, diplomatic resources, and cross-ministerial/institutional coordination. Through this strategy, the resolution of pending boundary segments can be accelerated, legal certainty over national territory can be strengthened, security stability in border areas can be improved, and bilateral relations can become closer. Furthermore, Indonesia needs to strengthen diplomatic strategies, leverage technology, and enhance inter-agency coordination to accelerate the resolution of national border disputes. This policy directly contributes to achieving territorial sovereignty and sustainable development toward Indonesia Vision 2045.

Pratama Suhendro; Roza Fitriawati

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

This study aims to analyze the effect of Return on Asset (ROA), Current Ratio (CR), Net Profit Margin (NPM), and Total Asset Turnover (TATO) on company value as measured by Price Book Value (PBV) in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. This research adopts a quantitative method with a causal associative approach. The data was obtained from the financial reports of eight companies that met the purposive sampling criteria. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results show that, partially, ROA and CR have a significant negative effect on PBV, while NPM does not have a significant effect on PBV, and TATO has a significant negative effect on PBV. Simultaneously, all four independent variables significantly affect PBV, with an R² value of 12.3%, indicating that most of the PBV variations are explained by other factors outside the research model. These findings provide insights for investors and company management regarding the importance of asset management and operational efficiency in enhancing firm market value.