Publication Search

This study investigates the relationship between green practices and corporate tax avoidance, focusing on green accounting, environmental performance, and corporate social responsibility (CSR) among 19 Indonesian publicly listed companies from 2021 to 2024. The research aims to examine whether environmentally responsible strategies influence firms’ tax behavior and how sustainability practices mediate this relationship. A quantitative approach was employed, collecting data from corporate financial statements, ESG reports, and sustainability disclosures. The analysis included descriptive statistics, correlation tests, and pooled ordinary least squares regression to explore the effects of green accounting, environmental performance, and CSR on the effective tax rate (ETR) as a proxy for tax avoidance. Results indicate that green accounting is positively associated with higher ETR, suggesting reduced tax avoidance, while CSR negatively impacts ETR, implying that sustainability initiatives can be strategically used to mask aggressive tax planning. Environmental performance alone does not significantly affect tax behavior. These findings highlight the importance of transparency through green accounting to promote ethical tax practices, while cautioning that CSR may serve as a reputational tool rather than a mechanism for reducing tax avoidance. The study contributes to theoretical understanding in sustainability and corporate governance and offers practical insights for policymakers and corporate managers to align environmental and fiscal responsibilities.

The rapid development of the digital era has significantly impacted adolescents by increasing academic stress due to academic demands, performance pressure, and technological distractions. This condition is often exacerbated by low levels of emotion regulation, which negatively affect students’ learning focus and psychological well-being. Therefore, effective interventions are needed to help students manage their emotions adaptively. This community service program aims to enhance emotional balance and reduce academic stress through a mindfulness-based intervention at MA Plus Nururrohmah. The program employed a participatory approach with stages of preparation, implementation, and evaluation. It was conducted in two main sessions: a mindfulness session delivered by Erlin Kurnia Sri Rejeki, M.Pd.I, and an interactive stress-release session facilitated by Estria Solihatun Nurjannah, M.Pd. Data were collected qualitatively through observation, documentation, and analysis of students’ responses and participation. The results show improved emotional awareness, better recognition of stress conditions, and increased student engagement. Additionally, students demonstrated more positive emotional states after the program. Thus, mindfulness implementation contributes positively to enhancing emotion regulation and reducing academic stress and has potential as a sustainable school-based mental health intervention model.

Introduction: Smartphone use has increased substantially in higher education and is widely used by university students for both academic and non-academic activities. Prolonged smartphone use combined with poor posture may increase mechanical load on cervical structures and lead to neck pain. This study aimed to examine the relationship between smartphone use and neck pain intensity among students at IKES Suaka Insan. Methods: A quantitative cross-sectional study was conducted involving 55 undergraduate nursing and physiotherapy students selected using cluster sampling. Smartphone use was assessed using a structured questionnaire, while neck pain intensity was measured using the Visual Analog Scale (VAS). Data were analyzed using Spearman’s rho correlation test. Results: The analysis showed a weak negative association between smartphone use and neck pain intensity (r = -0.16), with a p-value of 0.20 (>0.05), indicating no statistically significant relationship. Conclusion: There was no significant association between smartphone use and neck pain intensity among students. Future studies should include ergonomic posture and duration of smartphone use as additional variables.

Introduction: Smartphone use has increased substantially in higher education and is widely used by university students for both academic and non-academic activities. Prolonged smartphone use combined with poor posture may increase mechanical load on cervical structures and lead to neck pain. This study aimed to examine the relationship between smartphone use and neck pain intensity among students at IKES Suaka Insan. Methods: A quantitative cross-sectional study was conducted involving 55 undergraduate nursing and physiotherapy students selected using cluster sampling. Smartphone use was assessed using a structured questionnaire, while neck pain intensity was measured using the Visual Analog Scale (VAS). Data were analyzed using Spearman’s rho correlation test. Results: The analysis showed a weak negative association between smartphone use and neck pain intensity (r = -0.16), with a p-value of 0.20 (>0.05), indicating no statistically significant relationship. Conclusion: There was no significant association between smartphone use and neck pain intensity among students. Future studies should include ergonomic posture and duration of smartphone use as additional variables.

Changes in work patterns driven by digital technology development and post-pandemic dynamics have encouraged organizations to implement Work From Home (WFH) as an alternative working system. This policy has attracted considerable attention because it affects employee productivity and well-being, which are essential for organizational performance. However, previous studies have reported inconsistent findings regarding the effectiveness of WFH. Therefore, this study aims to analyze the impact of WFH on employee productivity and well-being. A qualitative approach was employee using the Systematic Literature Review (SLR) method by reviewing 19 scientific articles related to productivity, job satisfaction, work-life balance, and mental health. The findings show that 89,5% of articles reported positive effects of WFH through greater flexibility, work comfort, time efficiency, and improved work-life balance, wich contribute to higher productivity and well-being. Meanwhile, 10,5% identified negative effects due to inadequate work facilities, internet disruptions, burnout, and coordination difficulties. These findings indicate that WFH effectiveness is influenced by technological support, job characteristics, and organizational culture. The study implies that organizations should adopt adaptive work policies, strengthen digital infrastructure, and provide mental health support to optimize employee productivity and well-being.

Stigma toward people with mental disorders affects not only individuals living with mental illness but also the psychological well-being of family members who serve as their primary caregivers. Families often experience social rejection, discrimination, and negative stereotypes, which increase emotional and psychological burdens while reducing the quality of care they provide. This study aimed to explore the impact of stigma on the psychological well-being of families caring for people with mental disorders in Pamekasan Regency. A qualitative study using a phenomenological approach was conducted involving 11 participants selected through purposive sampling. Data were collected through in-depth interviews and analyzed using thematic analysis to identify participants' lived experiences. The findings revealed one overarching theme, namely the negative impact of stigma, which consisted of three categories: effects on family members, family relationships, and patients. Stigma generated feelings of sadness, anxiety, psychological distress, sleep disturbances, social withdrawal, family conflicts, and changes in family interactions with patients. These experiences negatively influenced caregivers’ emotional well-being and their ability to provide optimal support for family members with mental disorders. The study concludes that stigma has a substantial adverse impact on the psychological well-being of family caregivers and the quality of care provided to people with mental disorders. Therefore, comprehensive interventions focusing on stigma reduction, community education, and strengthening psychosocial support systems are essential to improve family resilience and promote better mental health outcomes.

The rapid population growth in urban areas has caused various complex problems, such as congestion, air pollution, and the high use of private vehicles, so that it becomes a challenge in realizing sustainable cities and settlements. Public transportation is present as one of the solutions in overcoming these problems because it can increase community mobility and reduce negative impacts on the environment. This study aims to analyze the implementation of Mass Rapid Transit (MRT), Light Rail Transit (LRT), TransJakarta, and Electric Rail Trains (KRL) in supporting the achievement of SDGs 11 Sustainable Cities and Settlements. This study uses a descriptive qualitative method with a literature study approach. The results show that the MRT and KRL contribute to efforts to reduce carbon emissions and congestion, TransJakarta excels in the aspect of cost affordability while the LRT plays a role in improving urban connectivity efficiently. Thus, public transportation palas an important role in realizing sustainable cities and settlements with the integration between modes of public transportation which is the main factor in supporting the achievement of SDGs 11 optimally.

This study aims to analyze the impact of nickel mining activities on the religious life of the community in West Kabaena District, Bombana Regency. The research employed a qualitative method with a descriptive approach to obtain an in-depth understanding of the social and religious changes occurring within the community. Data were collected through interviews, observations, and documentation involving religious leaders, community leaders, youth representatives, and mining workers. The collected data were analyzed through data reduction, data display, and conclusion drawing. The findings indicate that nickel mining activities have not diminished the community’s understanding of environmental stewardship as a religious responsibility. However, increasing economic dependence on the mining sector has gradually reduced public concern for environmental preservation. In the religious sphere, mining activities have contributed positively by supporting the construction and improvement of worship facilities and religious programs. Nevertheless, work-related demands have reduced the participation of some community members in religious activities. Furthermore, mining activities have affected social solidarity within the community. Values such as brotherhood, mutual cooperation, and social care remain preserved, although changes in social interaction patterns and widening economic disparities have become increasingly apparent. The study concludes that nickel mining activities generate both positive and negative impacts on the religious life of the West Kabaena community. Therefore, balanced policies integrating economic development, environmental sustainability, and religious values are essential to promote sustainable community welfare and strengthen social harmony.

Child marriage remains a significant issue negatively impacting the health and quality of the younger generation, particularly through the increased risk of stunting in children. This article discusses the results of an educational outreach titled “Marriage Is Not Just About Legality: Legal Education on Marriage Dispensation and Its Implications for Stunting Prevention Among Students,” conducted at SMA Negeri 3 Parepare. The outreach aimed to raise students’ awareness about the relationship between minimum marriage age, marriage dispensation, and the health impacts on children, especially the risk of stunting. The methods employed included deconstruction, brainstorming, material delivery, reconstruction, and evaluation through pre-test and post-test assessments. Results demonstrated a significant improvement in students’ understanding from both medical and legal perspectives. The discussion focused on analyzing the contradictory legal norms regarding minimum marriage age and marriage dispensation, which frequently lead to implementation challenges. This outreach underscores the importance of integrating legal education and reproductive health as a preventive strategy to reduce child marriage and prevent stunting. Consequently, the program contributes to shaping a healthy, legally aware younger generation capable of making mature and responsible marriage decisions.

 Toxic work environments are becoming an issue that is getting more and more attention in human resource management because of its destructive impact on the psychological well-being of employees and organizational stability. Unhealthy interpersonal relationships, authoritarian leadership, bullying, and recurrent disrespectful behavior create a work atmosphere full of stress and uncertainty. This condition not only triggers work stress, anxiety, and emotional exhaustion, it further exacerbates these challenges, as high work demands and a lack of work-life balance make employees, especially Generation Z, increasingly vulnerable to mental health disorders. This study aims to analyze the influence of toxic work environments on employees' mental health as well as its impact on the intention to quit their jobs. The method used is a literature study with a qualitative approach, analyzing relevant scientific articles. The results of the study showed that a toxic work environment characterized by violence, bullying, tyrannical leadership, unfriendliness, and exclusion had a significant effect on the increase in work stress, psychological pressure, work stress and intention to quit work. Toxic leadership is the main factor in forming an unhealthy work culture. Social support, especially from supervisors, plays a protective role as a protective factor that mediates these negative relationships. Generation Z was found to be more sensitive to injustice and rights violations in the workplace. The study concludes that organizations need to prioritize psychological safety, implement supportive leadership, and provide tangible organizational policies and support to maintain employees' mental health and reduce work stress rates for long-term organizational sustainability.

A safe and inclusive learning environment is an important factor in supporting the educational process. However, various forms of bullying behavior, such as teasing, giving negative nicknames, and social exclusion, are still found in schools and may hinder the creation of a comfortable and child-friendly learning environment. This community service activity aimed to improve students’ understanding of bullying and its impacts, as well as to instill the values of mutual respect as an effort to create a safe and inclusive learning environment. The activity was conducted at SD Negeri 2 Muara Batu, Aceh Utara Regency, through the XXXVIII Community Service and Empowerment Program (KKN-PPM) of Malikussaleh University in 2026. The methods used were educational and participatory approaches implemented through preparation, implementation, and evaluation stages. The activities were carried out through socialization sessions, discussions, question-and-answer sessions, simulations, and educational games. The results showed an improvement in students’ understanding of the forms, causes, and impacts of bullying, including verbal, physical, and social bullying. In addition, students demonstrated more positive attitudes, such as increased awareness of respecting differences, treating peers with respect, reducing teasing behavior, and developing empathy and concern for others. The activity also received positive responses from the school, as it was considered supportive of character education and the creation of a more conducive learning atmosphere. Therefore, anti-bullying education through educational and participatory approaches can serve as an effective strategy for creating a safe, comfortable, and inclusive learning environment for elementary school students.

Medical waste is a by-product of healthcare activities that may have negative impacts on human health and the environment if not properly managed. This study aims to examine strategic planning for medical waste management in healthcare facilities and evaluate the risk of environmental contamination in the digital era. The method used was a literature review by examining various relevant scientific sources. The findings indicate that medical waste management still faces several challenges, including non-compliance with established standards, limited human resources, and the risk of environmental pollution. The utilization of digital technologies such as the Internet of Things (IoT), Artificial Intelligence (AI), RFID, and Blockchain has the potential to improve the effectiveness of monitoring and managing medical waste. Therefore, strategic planning supported by digital technology, human resource capacity building, and regulatory compliance is essential for achieving safe and sustainable medical waste management.

This research examines the potential application of the Right to Be Forgotten (RTBF) in Indonesia's criminal justice system, focusing on individuals who have been acquitted or have completed their sentences. The study explores the legal, social, and ethical implications of RTBF in relation to criminal records, aiming to assess how it could support the rehabilitation and reintegration of acquitted individuals. In Indonesia, criminal records often remain publicly accessible long after a person has been legally exonerated, creating barriers to social reintegration due to the stigma associated with past accusations. The study investigates the gaps in the current legal framework, such as the lack of provisions for the removal or anonymization of criminal records for acquitted individuals, and explores how RTBF could promote justice and fairness. The research uses a literature review methodology, analyzing relevant legal texts including Law No. 11 of 2008 on Information and Electronic Transactions (ITE Law), Law No. 39 of 1999 on Human Rights, and the 1945 Indonesian Constitution. The review critically evaluates the challenges and opportunities of implementing RTBF, focusing on balancing privacy rights with public safety concerns. The findings suggest that RTBF could reduce the negative impact of criminal records on individuals who have been acquitted, facilitating their reintegration into society. However, the study also highlights the challenges in implementing RTBF due to societal and legal factors. Legal reforms recommendations allow individuals to request the removal of criminal records, aligning Indonesia's legal system with international human rights standards.

Balanced nutrition intake is an important factor in supporting the performance of young athletes, especially during the growth period that requires optimal nutrition for intense physical activity. However, the lack of nutritional knowledge among parents of young athletes often leads to nutritional imbalances that have a negative impact on athlete health and performance. This study aims to measure the effect of balanced nutrition education on improving the knowledge and attitudes of parents of athletes at the Kancil Mas Football School (SSB), Karawang. The method used was a quasi-experiment with a pre-test and post-test design involving 20 respondents who were parents of U-13 athletes. Education was provided in the form of direct counseling sessions and group discussions, which were supplemented with supporting materials such as leaflets. The Wilcoxon signed rank test was used to analyze changes in parental knowledge and attitude scores before and after the intervention. The results of the analysis showed a significant increase in parents' understanding and positive attitudes towards balanced nutrition after education (p < 0.05). The results showed a significant increase in the level of parents' understanding and positive attitudes towards nutrition after the education intervention. These findings highlight the importance of active parental involvement in ensuring that young athletes' nutritional needs are met, as well as providing a basis for developing nutrition education programs in other sports schools.

This study examines the role of social media as a contemporary arena of spiritual warfare and its impact on Christian spirituality amid the growth of digital disinformation. Employing a mixed-method approach, the research combines quantitative surveys and qualitative interviews to identify patterns of religious disinformation and explain their influence on doctrinal understanding, worship practices, and the faith identity of church members. The findings indicate a negative relationship between exposure to disinformation and the depth and consistency of spiritual practices. They also reveal increasing theological confusion and the emergence of digital influencers as “alternative authorities” who shape religious interpretation outside established church guidance. In addition, low levels of media literacy and the church’s limited readiness for digital ministry further heighten believers’ vulnerability to misleading narratives. The study concludes that the digital sphere functions as a strategic field of spiritual warfare requiring an integrated theological, pastoral, and literacy-based response. Recommendations include developing theologically grounded media literacy programs, training digital ministry leaders, strengthening pastoral guidance online, and designing contextual, evidence-based church content for contemporary digital communities across diverse contemporary congregational settings and contexts.

This study examines the influence of interest rates and the rupiah exchange rate on the money supply in Indonesia during the 2023–2025 period. A quantitative research approach was employed using monthly secondary data obtained from Statistics Indonesia (BPS) and Bank Indonesia (BI). The data were analyzed through multiple linear regression with the assistance of SPSS software. Several statistical procedures were applied, including classical assumption tests, partial significance tests (t-tests), simultaneous significance tests (F-tests), and coefficient of determination (R²) analysis. The findings reveal that interest rates have a significant negative effect on the money supply, while the rupiah exchange rate exerts a significant positive influence. Furthermore, the simultaneous test indicates that both variables collectively have a significant impact on the money supply. The coefficient of determination shows that 85.4% of the variation in the money supply can be explained by changes in interest rates and the rupiah exchange rate. These results highlight the importance of maintaining stable interest rates and exchange rates as essential components of monetary policy aimed at regulating the money supply and preserving monetary stability in Indonesia.

This study examines the effect of Environmental, Social, and Governance (ESG) performance on firm value in the Consumer Staples and Consumer Discretionary sectors listed on the Indonesia Stock Exchange during 2021–2023. The study is motivated by inconsistent empirical findings regarding the relationship between ESG and firm value, as well as differences in sectoral characteristics that may influence ESG effectiveness. The objective of this study is to analyze the impact of ESG on firm value in both sectors and compare the differences between them. This research employs panel data analysis using samples of 23 Consumer Staples companies and 19 Consumer Discretionary companies over a three-year period, resulting in 69 and 57 observations respectively. The Fixed Effect Model was applied to the Consumer Staples sector based on the Hausman test result, while the Consumer Discretionary sector used the Random Effect Model. Firm value was measured using Tobin’s Q, ESG performance was proxied by Bloomberg ESG Score. The findings indicate that ESG has no significant effect on firm value in the Consumer Staples sector, while ESG has a significant negative effect in the Consumer Discretionary sector. These results suggest that the relevance of ESG depends on sector characteristics and market perceptions of ESG investment in Indonesia.

The presence of Generation Z, who grew up entirely in the digital era, has triggered a fundamental transformation in Muslim religious practices, where social media has replaced conventional religious institutions as the primary source of religious information. This condition creates a paradox: Gen Z has become a generation that is highly religious online, yet is often disconnected from physical communities and traditional religious authorities. This study aims to analyze the character of Muslim Gen Z religiosity, identify its forming factors, and examine the impact of the digital era on their religiosity. This study employed a descriptive qualitative approach using a library research method. The findings indicate that Muslim Gen Z religiosity is characterized by personalization, flexibility, and digital spirituality, strongly influenced by social media. These characteristics are shaped by massive digital technology accessibility, the effectiveness of contextual Islamic preaching on platforms such as TikTok, as well as spiritual needs and social pressure from the digital environment. The digital era brings positive impacts in the form of increased accessibility and religious literacy, but also negative impacts including shallow religious understanding, vulnerability to information bias, and potential exposure to extreme ideologies. This study implies the importance of an integrated digital religious literacy strategy through critical thinking-based Islamic Religious Education curriculum reform, enhancement of educators' digital capacity, and cross-sector collaboration to strengthen Gen Z's moderate and reflective religious understanding.

The development of digital technology has brought about significant changes in various aspects of life, including early childhood faith education. Today’s children are growing up in an environment familiar with digital media, making it necessary to adopt a catechetical approach that keeps pace with the times. This article aims to examine the use of digital catechesis as a tool for early childhood faith education. This study employs a qualitative method with a literature review approach, gathering data from books, scientific journals, research articles, Church documents, and other relevant sources. The data is analyzed using descriptive-qualitative methods to understand the benefits, challenges, and role of digital catechesis in fostering children’s faith. Research findings indicate that digital catechesis can serve as an effective, engaging, and interactive medium for helping children learn about the teachings of the faith from an early age. The use of animated videos, religious songs, educational images, and learning apps can enhance children’s interest in learning, attention, and understanding of Catholic faith values. Furthermore, digital catechesis also assists the Church, families, and schools in providing faith education that is more contextual and aligned with the world of today’s children. However, the use of digital media still requires the guidance of parents, teachers, and faith mentors so that children receive proper direction and are protected from the negative impacts of technology. Thus, digital catechesis is a relevant tool in the faith education of young children when used wisely and purposefully. The presence of digital media does not replace the role of faith educators but serves as a tool that enriches the process of proclaiming the faith in the modern era.

The study aims to analyze the role of digital media as a distracting factor affecting the faith loyalty of Catholic adolescents in their relationship with God amid religious pluralism in Indonesia. The development of digital media has transformed how adolescents understand, express, and live out their faith, while simultaneously presenting both opportunities and ambivalent challenges. This research employs a qualitative approach using a library research method, analyzing various theological, sociological sources, and Church documents. The findings indicate that digital media can serve as a broad and participatory space for expressing faith, but it also has the potential to create distractions in three main dimensions: cognitive, affective, and practical. Cognitively, adolescents experience confusion in understanding faith teachings due to the diversity of information available. Affectively, there is a shift in orientation from a relationship with God toward the pursuit of emotional gratification in digital spaces. Practically, there is a decline in engagement in concrete religious practices. Within the context of religious pluralism, this complexity intensifies and influences the formation of adolescents’ faith identity. This study also finds that digital media does not only have negative impacts but also holds positive potential as a means of deepening faith when used critically and reflectively. Therefore, the role of the Church is essential through contextual, dialogical, and integrative pastoral accompaniment combined with critical digital literacy. Through this approach, adolescents are expected to integrate their digital experiences into a more mature, authentic faith life rooted in a deeper relationship with God.