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Elis Pirna; Trio Saputra

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Mangrove forests are high-value coastal ecosystems that have the potential to be developed as sustainable ecotourism destinations. This study aims to analyze the development of Mangrove Forest Tourism in Kampung Kayu Ara Permai, Sungai Apit District, Siak Regency based on the three pillars of sustainable tourism of the World Tourism Organization (UNWTO), namely environmental, economic, and socio-cultural sustainability. The method used is a descriptive qualitative approach through literature studies and semi-structured interviews with regional managers. The results of the study show that this area has a good mangrove ecosystem with nine species and an average Tourism Suitability Index (IKW) of 76.89% (Suitable/S2 category). From an economic perspective, eight non-timber forest products (NTFPs) downstream products and community-based homestay models have created an equitable distribution of benefits for residents. The socio-cultural dimension is supported by the authenticity of the coastal Malay tradition that is still preserved. However, the three dimensions face challenges in the form of the absence of protection regulations, the absence of a government fixed budget, and low public participation in management evaluation. This study recommends the issuance of regional regulations, the establishment of tourism BUMDes, and the strengthening of community participation as the foundation for sustainable ecotourism development.  

Junaidi, Saviola Cinka Dihansa Junaidi; Supriyanto, Supriyanto; Yunus, Eko Yudianto

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to examine the implementation of Probolinggo City Regional Regulation Number 2 of 2024 concerning the Respect, Protection, and Fulfillment of the Rights of Persons with Disabilities, specifically regarding entrepreneurial rights in Kanigaran District. A descriptive qualitative approach with a single case study design was employed. Data were collected through in-depth interviews with four key informants, field observation, and documentary study. Data analysis used Miles and Huberman's interactive model, interpreted through Thomas B. Smith's policy implementation theory encompassing four variables: Idealized Policy, Target Groups, Implementing Organization, and Environmental Factors. Findings indicate that implementation has been underway but has not yet reached an optimal state. The policy possesses strong normative substance, yet socialization to target groups remains shallow and uneven. Entrepreneurial motivation among persons with disabilities is high, but constrained by limited capital, social stigma, transportation barriers, and insufficient post-training mentorship. The DKUP has conducted training and marketing facilitation programs, however capital support capacity and sustained mentorship remain critically limited. Environmental factors reveal potential through the KDK community and digital technology, while social stigma and transportation infrastructure continue to pose significant obstacles.

Rio Pratama; Kumalasari, Intan; Bhayu Rhama; Nurul Hikmah; Gradila Apriani +5 more

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

The low literacy rate and limited infrastructure continue to be ongoing issues in the city of Palangka Raya. As an effort to improve the literacy value of the community, especially in the narrower social sphere. Therefore, in this case, the establishment of libraries at the Village or Subdistrict Government level is very much needed. As a step to regulate the management and organization of libraries from the city level to the sub-district level, the Palangka Raya City Government has enacted Regional Regulation No. 9 of 2019 concerning Library Management. This Community Service Program focuses on improving community literacy, particularly for students of SD Negeri 1 Kereng Bangkirai, conducted in the village of Kereng Bangkirai. Thru this activity, it is expected that there will be an increase in community visits to the "Harati" Library in the village of Kereng Bangkirai and that it will enhance interest and awareness of literacy, especially among the students of SD Negeri 1 Kereng Bangkirai. Thus, this Community Service activity can run and have a maximum impact.

Nasir Nasir

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

The development of information technology has encouraged the transformation of government administration toward digital-based governance, including correspondence management systems. Digital correspondence governance plays an important role in improving administrative effectiveness, bureaucratic efficiency, and the quality of public services. However, the implementation of digital correspondence systems in local government institutions still faces several challenges, including limited system integration, inadequate human resource capacity, and unstandardized electronic archive management. This study aims to analyze and construct a digital correspondence governance model in realizing administrative effectiveness at Dinas Komunikasi, Informatika, Statistik dan Persandian Kabupaten Gowa. This study employed a qualitative approach with a descriptive research type. Data collection techniques were conducted through observation, in-depth interviews, and documentation. Research informants were selected using purposive sampling techniques, while data analysis employed the interactive model of Miles, Huberman, and Saldaña through data condensation, data display, and conclusion drawing. The results indicate that the implementation of digital correspondence governance has improved the speed of document disposition, administrative efficiency, accessibility of documents, and organizational work coordination. However, the implementation has not been fully optimal due to constraints in system integration, human resource capacity, and digital archive management. This study produced a digital correspondence governance model emphasizing the strengthening of information technology, enhancement of employee competence, integration of administrative systems, and development of a digital work culture. It is recommended that government institutions strengthen the integration of digital correspondence systems, improve employee competencies, and establish sustainable electronic archive management standards.

Fitria Lestari; Shanti Ariandini; Shinta Purnamasuti; Afthalia Oktavisha; Siti Fauziatu +2 more

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

World Health Organization (WHO) reports that immunization is able to prevent approximately 3–5 million deaths each year; however, a number of children still do not receive optimal immunization coverage due to insufficient parental knowledge. This study aimed to analyze the effect of health education on improving mothers’ knowledge regarding early childhood immunization in RW 04, Kertamaya Subdistrict, Bogor City, in 2026. This study employed a pre- experimental design with a one-group pretest–posttest approach involving 30 respondents. Knowledge levels were measured using a questionnaire before and after the health education intervention and analyzed using the Paired Sample T-Test. The results indicated a statistically significant difference in mothers’knowledge levels before and after the health education intervention (p = 0.029). In addition, the proportion of respondents with good knowledge increased from 76.7% in the pre-test to 93.3% in the post-test. These findings demonstrate that health education has a significant effect on improving mothers’ knowledge and can serve as an effective promotive intervention to support the success of community-level immunization programs.

Maya Anastasia; Siti Sundari

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

Dian Mawarni

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

Hospitals play a strategic role in improving public health through professional, safe, and high-quality healthcare services. In modern healthcare organizations, service quality is not only determined by medical facilities and technology but also by the quality of human resources, particularly healthcare workers who directly interact with patients. This study aims to analyze the influence of authentic leadership on healthcare workers’ performance and hospital service quality. The study employed a quantitative explanatory research design involving 120 healthcare workers in a hospital setting. Data were collected using questionnaires and analyzed through multiple linear regression analysis. The findings demonstrate that authentic leadership has a positive and significant effect on healthcare workers’ performance, with a regression coefficient value of 0.648 and a significance level of 0.000. Furthermore, authentic leadership indirectly influences hospital service quality through healthcare workers’ performance, with an indirect effect value of 0.521. These findings indicate that leaders who demonstrate honesty, transparency, integrity, and interpersonal support are able to create a healthy work environment that enhances healthcare workers’ motivation, responsibility, and professionalism. Consequently, improved employee performance contributes to better hospital service quality, particularly in responsiveness, empathy, and communication with patients. This study highlights that authentic leadership is an effective leadership approach for strengthening healthcare human resources and improving hospital service quality in contemporary healthcare organizations.

Disiya Intan Setiyawati

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Field Experience Practice (PPL) or internship is a practical course carried out directly in a company according to the student's field of study, with the aim of integrating lecture theory and real work practice. PPL is worth 6 credits and is a mandatory part of the curriculum for undergraduate students at the Putera Bangsa Tegal Islamic Economics College. Students who have not participated in PPL are not considered to have met the academic qualifications as graduates. This program aims to produce competent graduates as academics, researchers, consultants, accounting practitioners, and creative, innovative, and professional Muslim entrepreneurs. Through PPL, students are expected to improve their personal qualities, work experience, and understanding of the business world and development policies. The PPL implementation took place from September 14, 2025 to January 15, 2026 at PT Masanda Jaya. The Sharia Business Management Study Program views PPL as a strategic tool to understand management practices, SWOT analysis, governance, and company strategies in achieving organizational goals. The PPL report compiled by the author has the theme of the FAJAR internship.

Aolia Lavianis; Nayla Adibah; Rizka Ramdhina Anwar; Nada Adha; Muhammad Zaki Maulida Fauzan +1 more

Jurnal Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Digital transformation in higher education has created a new paradigm in instructional interACTION, especially in the use of synchronous learning platforms. This study evaluates the strategy of choosing learning media between Zoom Meeting, Google Meet dan Microsoft Teams using the ACTION framework (Access, Cost, Technology, Interactivity, Organization, Novelty). This study is set against the background of academic adjustment policies at UIN Syarif Hidayatullah Jakarta, where lectures were moved to a full online format during the Ramadan period to support learning effectiveness and the solemnity of worship. The main focus of the research is to analyze the level of media inclusivity based on the burden of quota costs (cost) and the technological readiness of devices (technology) owned by students. The method used is a comparative study with a descriptive survey approach to active students. The results of the study are expected to provide recommendations for educators in choosing the most efficient and supportive platform for the economic and technical conditions of students in the digital transition period.

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.

Nur Khalimah; Sri Hastari; Vita Fibriyani; Nurul Akramiah

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The rapid development of technology accompanied by increasing industrial competition makes human resources a determining factor for organizational success. In this context, job satisfaction is an important indicator because it is closely related to individual welfare and employee productivity. This study aims to analyze the influence of work life balance, burnout, and motivation on the job satisfaction of employees in the production department of PG Kedawoeng PT Sinergi Gula Nusantara, Pasuruan Regency. This study uses a quantitative approach. The study population includes all permanent employees of the production department as many as 64 people, with census sampling techniques so that the entire population is used as respondents. Data analysis was carried out using multiple linear regression. The results showed that simultaneously work life balance, burnout, and motivation had a significant effect on job satisfaction (p=0.000; Adjusted R²=81.1%). Partially, work-life balance had no significant effect (p=0.386), burnout had a negative but insignificant effect (p=0.082), while motivation had a significant positive effect on job satisfaction (p=0.000). The motivation variable was the most dominant factor with a contribution of 76.1%, followed by burnout at 6.0% and work life balance at 0.6%.

Erinba Setya Azara; Brilliant Jagad Satrio; Angga Arief Sirajuddin; Mochammad Isa Anshori

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The development of Artificial Intelligence (AI) has transformed how business organizations manage operations, process information, and make strategic decisions, thereby creating a need for leadership patterns that are more adaptive, visionary, and responsive to digital transformation. This study aims to explain the concept of AI Leadership in the business context, identify why modern leadership must adapt to the advancement of AI, and analyze the leadership strategies that are relevant for navigating the era of AI-driven business. The study employs a Systematic Literature Review (SLR) approach with a narrative-thematic synthesis of relevant open-access scholarly literature on AI Leadership, digital leadership, human–AI collaboration, business transformation, and AI ethics. The findings show that AI Leadership represents a modern form of leadership that emphasizes not only technological understanding but also the ability of leaders to direct organizational change, foster data-driven decision making, manage collaboration between humans and technology, and implement responsible AI governance. The study also finds that the main strategies required by leaders in the AI era include strengthening digital literacy, developing adaptive managerial capabilities, enhancing human–AI collaboration, and integrating ethical principles into technology implementation. This article contributes conceptually by reinforcing AI Leadership as a leadership framework that is highly relevant to modern organizations and offers practical implications for the development of business leadership in the era of digital transformation.

Andari, Andari; Nafiudin Nafiudin; Fatya Nisyah; Niken Widillahi

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

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.

Afridariyana Afridariyana; Rini Elfina; Septa Diana Nabella

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the influence of work discipline, employee motivation, and work environment on employee performance at the Office of Women Empowerment, Child Protection, Population Control, and Family Planning (DP3AP2KB) of Batam City. The research applies a quantitative approach with an associative design to determine the relationship and influence among variables. Data were collected from all employees using a structured questionnaire that had been tested for validity and reliability to ensure the accuracy of the research instrument. The analysis technique used is multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that work discipline, motivation, and work environment collectively contribute significantly to improving employee performance. Individually, each variable also shows a meaningful and positive effect, reflecting the importance of both internal and external factors in shaping employee outcomes and productivity. These results imply that strengthening discipline, enhancing employee motivation, and creating a supportive, comfortable, and conducive work environment are essential strategies for improving organizational performance and achieving institutional goals effectively. Therefore, organizations are encouraged to implement policies and programs that support employee development, maintain a positive work atmosphere, and improve overall work quality in a sustainable manner.

Asridianti Asridianti; Dewi Permata Sari; Septa Diana Nabella

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the influence of technology utilization, records management, infrastructure, and training on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of Batam City. A quantitative approach with an associative design was employed to identify relationships between variables and measure their effects. The study involved 89 employees as respondents using a saturated sampling method to ensure all members of the population were included. Data were collected through structured questionnaires and analyzed using multiple linear regression along with F-test and t-test to assess both simultaneous and partial effects. The findings reveal that all independent variables simultaneously have a significant impact on employee performance, while individually technology, records management, infrastructure, and training also demonstrate significant positive effects. These results indicate that the effective use of digital systems, well-organized archival practices, adequate and supportive facilities, and continuous training programs play a crucial role in enhancing employee performance and productivity, as well as improving efficiency, accuracy, and overall organizational effectiveness. The study suggests that organizations should strengthen technological implementation, improve document management systems, provide sufficient work facilities, and conduct sustainable training programs to achieve optimal and long-term organizational outcomes.

Aqil Rajmico; Adria Wuri Lastari; Mulia Inda Purwati

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the effect of job stress and organizational support on employee performance at Bank Pembangunan Daerah Jambi, Sengeti Branch. This research uses a quantitative method with a survey approach. The population in this study consisted of all employees of Bank Pembangunan Daerah Jambi Sengeti Branch totaling 33 employees. Data were collected through questionnaires using a Likert scale. Data analysis was conducted using multiple linear regression analysis preceded by instrument testing (validity and reliability) and classical assumption tests including normality, multicollinearity, and heteroscedasticity tests. The results show that job stress has a positive and significant effect on employee performance with a significance value of 0.009 (< 0.05). Organizational support also has a positive and significant effect on employee performance with a significance value of 0.003 (< 0.05). Simultaneously, job stress and organizational support significantly influence employee performance with a significance value of 0.024 (< 0.05). The coefficient of determination (R²) value of 0.821 indicates that 82.1% of the variation in employee performance can be explained by job stress and organizational support variables, while the remaining 17.9% is influenced by other variables outside this study.

nur haliza riang saputri; Suwarno

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

This study aims to examine the impact of digital transformation in accounting and the effectiveness of internal control systems on the quality of financial reports in an integrated logistics services company. The method used is a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS), with data collected from 35 respondents who are involved in financial and accounting activities within the company. The analysis focuses on evaluating the relationships between digital transformation, internal control systems, and financial reporting quality. The research findings indicate that digital transformation in accounting (coefficient = 0.658; p-value = 0.000) and internal control systems (coefficient = 0.308; p-value = 0.023) have a positive and significant effect on the quality of financial reports. Furthermore, the coefficient of determination (R²) value of 0.822 shows that both independent variables are able to explain 82.2% of the variation in financial report quality, while the remaining percentage is influenced by other factors outside the model. These results confirm that the implementation of digital technology supported by an effective internal control system can significantly improve the accuracy, relevance, timeliness, and reliability of financial reporting in organizations.

Sinta Helza Natali; Dwi Kurniawan; Fitri Widiastuti

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The purpose of this study was to determine the direct influence of work motivation on work ethic and ethical responsibility, the influence of ethical responsibility on work ethic, and the indirect influence of work motivation on work ethic through ethical responsibility as an intervening variable on employees at the Human Resources Development Agency of Jambi Province. The method used was quantitative research. The results of the study showed that work motivation towards work ethic had a significance value of 0.000 (P <0.05), work motivation towards ethical responsibility had a significance value of 0.000 (P <0.05), and ethical responsibility towards work ethic had a significance value of 0.000 (P <0.05). Furthermore, the indirect effect of work motivation on work ethic through the ethics of responsibility has a significance value of 0.000 (P <0.05), so that work motivation influences work ethic through the ethics of responsibility as an intervening variable. In conclusion, work motivation influences work ethic through the ethics of responsibility as an intervening variable for employees at the Human Resources Development Agency of Jambi Province.

Nodya Melinda Noori; Ediansyah Ediansyah; Nofierni Nofierni

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

This study aims to evaluate the determinants of organizational sustainability within the Doctor Peduli Foundation (doctorSHARE), specifically regarding its Floating Hospital program. Specifically, it examines the influence of stakeholder support and operational efficiency on organizational sustainability, while analyzing the role of organizational innovation as a mediating variable in ensuring the continuity of medical services in remote areas. Employing a quantitative approach with a survey method, data were collected from 81 respondents comprising staff and volunteers directly involved in the Floating Hospital's operations. Structural Equation Modeling (SEM) was utilized to analyze the data and test the proposed hypotheses.The results reveal that stakeholder support does not have a significant direct impact on either organizational sustainability or innovation performance. Conversely, operational efficiency emerged as a dominant factor with a significant positive influence. Furthermore, organizational innovation was found to play a crucial role as a mediator, strengthening the impact of operational efficiency on organizational sustainability.This study concludes that the sustainability of non-profit organizations such as doctorSHARE is determined more by management's ability to optimize internal resources efficiently and innovatively than by reliance on external support. Consequently, strengthening internal operational systems should be a primary strategic priority to ensure long-term organizational existence.

Aldika Maulizi Effendi; Agus Ariyanto; Febyolla Presilawati

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of organizational culture on employee performance through job satisfaction at the Banda Aceh City Environmental, Sanitation, and Beautification Office. This study employs a quantitative approach using an associative method. The study population consisted of 44 civil servants, all of whom were included in the sample using a census method. Data collection was conducted via a questionnaire using a Likert scale, supplemented by observations and interviews. The data analysis techniques employed included path analysis, t-tests, the coefficient of determination (R²), and the Sobel test to examine the mediating role. The results of the study indicate that organizational culture has a positive and significant effect on employee performance, with a significance value of 0.004 and a calculated t-value of 3.014. Organizational culture also has a positive and significant effect on job satisfaction, with a p-value of 0.003 and a t-statistic of 3.940. Furthermore, job satisfaction has a positive and significant effect on employee performance with a significance value of 0.000 and a t-value of 5.174. A mediation test using the Sobel test indicates that job satisfaction significantly mediates the effect of organizational culture on employee performance with a t-value of 3.818 (>1.96). The coefficient of determination of 0.832 indicates that 83.2% of the variation in employee performance can be explained by organizational culture, job satisfaction, and their interaction, while the remainder is influenced by other variables outside the scope of this study. Thus, it can be concluded that organizational culture has a strong influence on improving employee performance, both directly and through job satisfaction as a mediating variable.