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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.

The restructuring of Indonesian state-owned enterprises (SOEs) and their subsidiaries following the establishment of Danantara has generated new organizational demands, particularly regarding employees’ psychological preparedness for change. This article develops a quantitative research framework to examine the effects of change communication, transformational leadership, job insecurity, and organizational culture on employees’ readiness for change, with perceived organizational support serving as a moderating variable. The study is designed as an explanatory survey targeting employees of PT Krakatau Steel subsidiaries affected by restructuring. Data are intended to be collected using a five-point Likert-scale questionnaire and analyzed through partial least squares structural equation modeling (PLS-SEM). The article proposes that change communication, transformational leadership, and organizational culture positively influence readiness for change, whereas job insecurity exerts a negative effect. In addition, perceived organizational support is expected to strengthen the positive effects of change communication, transformational leadership, and organizational culture while attenuating the negative effect of job insecurity. The article contributes to the organizational behavior literature by offering a contextually grounded framework for understanding employee responses to restructuring in SOE subsidiaries. It further highlights the strategic importance of organizational support in sustaining employees’ readiness to navigate changes in governance, work systems, and organizational direction.

This study discusses the function of corporate criminal liability for State-Owned Enterprises (SOEs), particularly SOEs, by examining a case of corruption in the sale of commodities at Perum Bulog Jakarta in 2022-2023, which caused financial losses to the state amounting to approximately IDR 7.192 billion. This case illustrates the abuse of authority by SOE officials, which not only reflects individual violations but also is a symptom of weaknesses in the culture of internal control and compliance in state-owned companies. The purpose of this study is to examine the regulation and application of the principle of corporate criminal liability in State-Owned Enterprises (SOEs) with reference to Law Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 concerning Eradication of Corruption Crimes, the latest Criminal Code (Law Number 1 of 2023), and Supreme Court Regulation Number 13 of 2016. The method used is normative legal research with a juridical approach, which focuses on the review of legislation, the concept of corporate criminal liability, and the analysis of related court decisions. The results of the study show that acts of corruption involving Bulog have fulfilled the elements of corporate criminal liability, because they were carried out in the exercise of official authority and were intended for the benefit of the institution. The application of the provisions in the new Criminal Code, particularly Articles 45 to 47 and Article 118, confirms the position of corporations as legal subjects in the criminal law system. The implications of this research highlight the need to strengthen the Good Corporate Governance (GCG) system in SOEs and the need for consistent enforcement of corporate criminal liability by law enforcement officials to ensure justice, transparency, and the prevention of structural corruption in Indonesia.  

This study aims to analyze the level of digital readiness and the development of digital promotion strategies at Florina Bouquet MSME as an effort to enhance competitiveness in the digital era. The research background arises from the limited optimi\zation of Instagram features and digital marketing strategies, resulting in low product visibility in the digital market. This study employs a qualitative descriptive approach with data collected through observation, in-depth interviews, and literature review. A scoring analysis was applied to evaluate three main components: digital readiness, digital marketing strategy and implementation, and their impact on competitiveness. The findings indicate that Florina Bouquet demonstrates a relatively high level of digital readiness in terms of infrastructure and basic platform utilization; however, weaknesses remain in strategic planning, content creation, feature optimization, and consistent monitoring. Despite these limitations, the uniqueness of the product and strong market potential contribute positively to competitiveness, especially in differentiation and brand perception. The results highlight the need for more structured, consistent, and data-driven digital promotion strategies to improve marketing effectiveness and expand market reach. This study provides practical implications and strategic recommendations for MSMEs to strengthen their digital marketing performance sustainably.

This study examines the impact of Pentagon Fraud factors on FSF, with WBS as a moderation variable, focusing on Indonesian State-Owned Enterprises (SOEs) from 2021 to 2024. The Pentagon’s Fraud Theory encompasses five key elements: pressure, opportunity, rationalization, competence, and arrogance, each of which is represented by financial stability, ineffective monitoring, the quality of auditors, the experience of directors, and CEO pictures. This study aims to determine how these factors affect financial reporting that contains fraud, and whether WBS can strengthen or weaken the relationship between the two. Using a quantitative approach with secondary data from the annual reports of 104 SOEs, thisi study applied panel data regression method. FSF was measured using the Beneish M-Score, while the effect of moderation was tested through moderated regression analysis. The results of this study are expected to provide deeper insights into the dynamics of fraud in the public sector and highlight the importance of WBS as a governance tool in reducing the risk of fraud. The study contributes to the previous literature by integrating a comprehensive fraud framework and testing it with moderation mechanisms, while also focusing on specific institutional contexts (SOEs), which have not been explicity explored in previous studies.

The revision of the State-Owned Enterprises (SOE) Law fundamentally changes the concept of SOE losses by emphasizing that losses incurred in SOE operations constitute corporate losses, not state financial losses. This change has a direct impact on the construction of directors' accountability, which has often been associated with corruption when companies experience losses. This study aims to analyze the provisions of SOE directors' responsibilities based on Good Corporate Governance (GCG) principles within the new regulatory framework, as well as to examine the application of sanctions against directors who violate these principles and cause corporate losses. The study uses normative legal methods with statutory, conceptual, and case-based approaches. The analysis was conducted by examining the provisions of the Limited Liability Company Law, the revised SOE Law, related implementing regulations, and several important decisions, such as those concerning Jiwasraya, Asabri, Garuda Indonesia, and Pertamina-TPPI. The results show that the principles of GCG, fiduciary duty, and the Business Judgment Rule are the primary instruments in assessing directors' actions. Civil and administrative sanctions are the first line of defense for assessing directors' accountability, while criminal sanctions can only be imposed if there is an element of abuse of authority, conflict of interest, or other fraudulent acts. This research emphasizes the need for a clear distinction between business risks and unlawful acts to prevent directors from being criminalized for business decisions made in good faith and in accordance with good corporate governance principles. These findings are expected to serve as a reference in formulating state-owned enterprise policies and promoting more proportionate law enforcement against directors.

State-Owned Enterprises (SOEs) are business entities whose capital is wholly or primarily owned by the government, and in the form of Persero, partial capital participation from the private sector is permitted. Earnings quality reflects the firm’s true economic condition; therefore, it is influenced by financial conditions and the policies implemented. This study aims to examine the effect of accounting conservatism, capital structure, liquidity, profitability, and Corporate Social Responsibility (CSR) disclosure on earnings quality in SOEs listed on the Indonesia Stock Exchange during 2023 and 2024. Research data were obtained from financial statements and sustainability reports as secondary sources, and analyzed using multiple linear regression with the assistance of SPSS software. The findings indicate that accounting conservatism has a positive effect on earnings quality, whereas liquidity and profitability have negative effects. Meanwhile, capital structure and CSR disclosure show no significant effect on earnings quality. These results provide empirical insights for stakeholders in understanding the factors that influence the reliability of earnings information in SOEs.

Obstructive ileus is a digestive system disorder characterized by a blockage caused by abnormalities in the intestinal lumen, intestinal wall, or foreign objects outside the intestine. Blockages in this intestinal area can cause accumulation or buildup at the site of the blockage. Patients with obstructive ileus generally experience complaints such as nausea, vomiting, abdominal distension, bowel disorders, flatus (gas) disorders, and the most common symptom is abdominal pain. The goal of this community service is to enable families to understand the definition, causes, and management of obstructive ileus and to practice applying warm compresses to minimize pain in the affected area. The methods used in this activity were counseling, interactive discussions, and practice of applying warm compresses. The media used were leaflets and flipcharts. The results obtained from this health education activity can improve patient (family) knowledge and practice in applying warm compresses to relieve pain. It is hoped that after this activity, patients (families) can apply knowledge of how to manage pain independently as an initial preventative measure to reduce pain

This study aims to examine the effect of ownership structure on audit report lag (ARL) in State-Owned Enterprises (SOEs) in Indonesia. The ownership structures studied include managerial ownership, government ownership, and institutional ownership. The research method used is a quantitative approach with multiple linear regression analysis, using secondary data obtained from annual reports and audited financial statements of SOEs listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The results show that managerial ownership has a negative effect on ARL, meaning that the higher the managerial ownership, the faster the audit report completion. Conversely, government ownership has a positive effect on ARL, indicating that the greater the government ownership, the longer the time required to complete the audit report. Institutional ownership also has a negative effect on ARL, indicating that companies with institutional ownership tend to be faster in completing audit reports. This study provides insight into the role of ownership structure in influencing the efficiency of audit report completion time in Indonesian SOEs.

This study examines participatory leadership styles and their influence on organizational innovation in state-owned enterprises (SOEs) in Indonesia. Participative leadership involves subordinates actively in the decision-making process, which contributes to increased motivation, productivity, and individual performance within the organization. Using a qualitative descriptive approach, this study explores the concepts and practices of leadership and innovation applied in SOEs. The results show that participatory leadership not only increases employee engagement but also creates a collaborative and innovative work environment. By involving different generations in decision-making, leaders can leverage the experience of senior generations and fresh ideas from younger generations, thereby encouraging more creative and relevant innovation. The implications of this research indicate that the application of a participatory leadership style is very important for SOEs to strengthen their competitiveness, adapt to market changes, and make a significant contribution to national development. This research provides valuable insights for leadership development and innovation strategies in the SOE sector in Indonesia.

Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 concerning Eradication of Corruption Crimes (Tipikor Law) requires the existence of state financial losses as an important element in Article 2 paragraph (1) and Article 3. Following Constitutional Court Decision No. 25/PUU-XIV/2016, proof of state losses must be actual losses, rather than potential losses. However, in practice, there is a discrepancy between legal norms and the reality of law enforcement, especially in state-owned enterprises (SOEs) engaged in banking. There is disharmony between the Anti-Corruption Law, the State Finance Law, and the SOE Law, particularly regarding the financial status of SOEs as separate state assets. This study uses a normative legal method with a statute approach. The results show that proving state financial losses in banking SOEs related to corruption requires an examination by an authorised institution to declare state financial losses. Based on Article 10 paragraph (1) of Law No. 15 of 2006 concerning the Audit Board, it is explained that the Audit Board has the authority to determine the existence or absence of state losses. The audit process carried out by the Audit Board on state-owned banking enterprises suspected of causing state financial losses must be an investigative audit process, not a state loss calculation audit that is usually carried out on government institutions.

For individuals and legal entities, land registration serves as the sole method to protect land ownership and ensure legal certainty. The foundation of land rights is based on Law No. 5 of 1960 concerning the Basic Agrarian Principles, which recognizes several types of land rights, including Ownership Rights (Hak Milik), Building Use Rights (Hak Guna Bangunan), Cultivation Rights (Hak Guna Usaha), and Use Rights (Hak Pakai). The primary objective of this Community Service Program (Pengabdian kepada Masyarakat or Abdimas) is to educate the public and clarify misinformation circulating on social media. The educational initiative focuses on Government Regulation No. 18 of 2021, which ensures that long-standing land rights can still be registered through the “Recognition of Rights” mechanism. This discussion activity was initiated by the Faculty of Law, Universitas Pancasakti Tegal, which felt compelled to engage with the community in addressing issues related to land ownership and registration. Through this initiative, is hoped that public awareness and understanding of land law can be significantly improved.

Lymphadenopathy is a condition characterized by the enlargement of lymph nodes, commonly encountered in clinical practice, and may indicate both infectious and non-infectious disorders. This condition often causes anxiety as it is frequently associated with chronic diseases or malignancies. This study aims to describe nursing care in patients with lymphadenopathy through a case study approach and theoretical review. The method used was a descriptive case study with data collected through interviews, physical examinations, observations, and documentation. The results revealed the main complaint of pain in the anterior neck following surgical intervention. The identified nursing diagnoses included acute pain, knowledge deficit, and risk of infection. Interventions were carried out in the form of infection prevention, pain management, and health education. Evaluation showed significant improvements. The study concludes that comprehensive nursing care for patients with lymphadenopathy is effective in reducing symptoms, alleviating anxiety, increasing patient knowledge, and positively impacting quality of life.

Abdominal pain is one of the main complaints frequently encountered in patients in emergency departments and inpatient wards. This condition may be caused by various factors, ranging from gastrointestinal disorders and inflammation to reproductive system problems. Poorly managed pain can affect the patient’s quality of life, reduce daily activities, and increase anxiety. This case study aims to describe nursing care for Mrs. U, who presented with abdominal pain at dr. Soeselo Hospital, Tegal Regency. The research method applied was a case study with a nursing process approach, including assessment, diagnosis, intervention, implementation, and evaluation. The assessment revealed that the patient complained of lower abdominal pain with a pain scale of 5 (moderate), accompanied by nausea, weakness, and intermittent fever. The primary nursing diagnosis established was acute pain related to physiological injury agents. Interventions included pain management education, relaxation techniques, application of warm compresses, and collaboration in administering analgesics. The evaluation showed a decrease in pain intensity from a scale of 5 to 3, with the patient appearing calmer and showing improved sleep quality. This study emphasizes the crucial role of nurses in providing comprehensive care to reduce abdominal pain through both independent and the collaborative interventions with the medical team.

Febrile illnesses can be caused by a wide variety of viruses, bacteria, and other pathogenic microbes, and their production originates from outside the body. These substances, known as exogenous pyrogens, can enter the human system through contaminated water, food, or direct human-to-human transmission. Once inside the body, exogenous pyrogens stimulate the immune system by triggering the release of endogenous pyrogens such as cytokines, which in turn act on the hypothalamus to increase body temperature as a defense mechanism. This physiological response, while protective, can also indicate an underlying infection that may need prompt medical treatment. According to the World Health Organization (WHO) in 2020, the number of fever cases worldwide reached approximately 11–20 million people annually, with an estimated 128,000–161,000 deaths each year due to complications from febrile illnesses (Meirita et al., 2024). The global burden of fever varies by region; for example, in the United States, South America, and Western Europe, the incidence of fever is estimated to reach 4–5% of the population. In contrast, several Asian countries report higher prevalence rates, such as Japan with 6–9%, India with 5–10%, and Guam with 14% (Ulum et al., 2024). These statistics highlight the ongoing public health challenge posed by febrile illnesses, emphasizing the need for improved surveillance, prevention strategies, and treatment protocols worldwide.

This study aims to analyze the financial health of PT Garuda Indonesia (Persero) Tbk during the 2019–2023 period using eight financial ratios based on the Indonesian Ministry of State-Owned Enterprises (SOEs) Decree No. KEP-100/MBU/2002. The research employed a descriptive quantitative method with secondary data derived from annual financial reports published by the Indonesia Stock Exchange (IDX) and the company’s official website. The findings reveal that Garuda Indonesia’s financial condition fluctuated, categorized as less healthy in 2019, deteriorated into unhealthy during 2020–2021 due to the Covid-19 pandemic, and showed limited recovery in 2022–2023, returning to the less healthy category. The main weaknesses were observed in profitability, liquidity, and solvency, while activity ratios remained relatively sound. This study highlights that Garuda’s financial problems were driven not only by external shocks from the pandemic but also by internal factors such as high debt burden and weak governance. The results are expected to contribute academically by enriching the literature on SOE financial health analysis in the post-pandemic context and provide practical implications for management, policymakers, and investors.

Hypertension is one of the most common non-communicable diseases, with a high incidence rate that has become a major global health concern. It is often referred to as a “silent killer” because many patients are unaware of their condition until serious complications arise. In Indonesia, the prevalence of hypertension is relatively high, yet many sufferers remain undiagnosed or do not receive proper medical treatment. Several risk factors contribute to hypertension, including age, heredity, high-salt diet, obesity, lack of physical activity, and unhealthy lifestyles such as smoking and alcohol consumption. Without proper management, hypertension may lead to severe complications such as stroke, heart failure, and chronic kidney disease. Management of hypertension generally involves pharmacological therapy, such as the administration of antihypertensive drugs, as well as non-pharmacological interventions through lifestyle modifications. Nurses play a crucial role in patient education, monitoring, and preventing complications through comprehensive nursing care. The purpose of this study is to describe the nursing care provided to Mr. R, who experienced a cardiovascular system disorder, namely hypertension, in the Dahlia Ward of RSUD dr. Soeselo, Tegal Regency. The research method used was descriptive with a case study approach, allowing for a systematic and clear presentation of the patient’s condition. The case findings showed that the patient’s main complaint was a headache radiating to the nape of the neck. Based on nursing assessment, two nursing diagnoses were identified: acute pain and lack of knowledge regarding the disease and its management. Interventions were determined using national standards such as SDKI, SLKI, and SIKI, which are expected to reduce symptoms and improve the patient’s understanding of hypertension.

Disorders of the musculoskeletal system encompass a wide range of conditions affecting the bones, joints, and muscles. Bone-related disorders include osteoporosis, fractures, spinal deformities, osteopenia, osteomalacia, Paget’s disease of bone, osteopetrosis, achondroplasia, osteogenesis imperfecta, and osteomyelitis. Joint-related disorders consist of arthritis, bursitis, tendinitis, tendon injuries, tennis elbow, and carpal tunnel syndrome, while muscle disorders include myalgia, fibromyalgia, muscle injuries, muscular dystrophy, muscle atrophy, cramps, and spasms (Astuti et al., 2024). Fractures may lead to complications in surrounding tissues, such as soft tissue edema, bleeding into muscles and joints, joint dislocation, nerve damage, vascular injury, and tendon rupture (Rumapea, 2024). A patellar tendon rupture occurs when the fibrous tissue connecting the patella to the quadriceps muscle tears, and complete ruptures typically require surgical repair. The objective of this study was to design and implement a nursing care plan for patient A, who underwent post-operative management of a patellar tendon rupture in Mawar Ward 2 at RSUD dr. Soeselo, Tegal Regency, in 2025. This study applied a descriptive case study method. The findings revealed that the main complaint reported by the patient was pain in the left knee. Three nursing diagnoses were identified: acute pain, impaired physical mobility, and risk of infection. Nursing interventions were structured based on standardized guidelines from SDKI, SLKI, and SIKI, enabling systematic implementation. The results highlight the importance of comprehensive and evidence-based nursing care to optimize recovery outcomes for patients with post-operative tendon rupture.

Liver cirrhosis is a chronic disease characterized by progressive fibrosis, altered liver architecture, and the formation of regenerative nodules. Although it develops slowly, cirrhosis often leads to serious complications such as ascites, variceal bleeding, jaundice, and hepatic encephalopathy. According to the Global Burden of Disease Study 2019, cirrhosis is among the leading causes of death worldwide, with more than 1.4 million deaths annually. In Indonesia, the prevalence of cirrhosis is reported at 0.4% (Riskesdas, 2021) and shows an increasing trend over the years. This case study aims to describe the application of comprehensive nursing care in a patient diagnosed with liver cirrhosis using the nursing process approach. The research design was a case study conducted on Mr. R, who was admitted to Dahlia Ward at RSUD dr. Soeselo, Tegal. Data collection was carried out through interviews, observations, physical examinations, and medical record reviews. The results revealed that the main nursing problems identified were ineffective peripheral perfusion, ineffective breathing pattern, and knowledge deficit. Nursing interventions provided included positioning the patient in semi-fowler, monitoring vital signs, educating the patient about low-sodium diet and fluid restriction, and collaborating in the administration of diuretics and albumin. After three days of nursing care, the evaluation indicated clinical improvement, evidenced by reduced edema, decreased shortness of breath, and increased patient understanding of his disease and treatment plan. In conclusion, nursing care with a comprehensive process approach has a significant positive impact on the condition of patients with liver cirrhosis. Nurses play an essential role in assessment, planning, implementation, evaluation, and providing health education to prevent complications and improve patients’ quality of life.

Mammary tumor is a condition where an abnormal mass or lump forms in the breast, caused by excessive and continuous cell reproduction. This condition often develops unnoticed and can be dangerous if not promptly treated. In 2018, the incidence rate of breast cancer in Indonesia was 136.2 per 100,000 people, making it one of the most common cancers in Southeast Asia, ranking 8th in the region. If untreated, mammary tumors have the potential to spread to other parts of the body, and in many cases, can be fatal for the patient. One of the common medical treatments for mammary tumors is surgery. This surgery aims to remove the tumor and prevent further spread. In this context, the role of nurses is critical, as according to Orem's theory, nurses have the responsibility to help improve the health status of patients, especially in situations where patients are unable to perform self-care. In such cases, nursing assistance is necessary to ensure that the patient can undergo proper post-operative care. This study aims to provide an overview of nursing care for patients with post-operative right mammary tumor in the Mawar 2 room at RSUD dr. Soeselo, Tegal Regency. The nursing care provided includes several important steps: patient assessment, nursing diagnosis, planning, implementation of care, and evaluation of the care outcomes. This research uses a descriptive case study design, offering an in-depth view of the nursing approach applied to patients after mammary tumor surgery. With this approach, the study aims to provide clearer insights into the role of nurses in supporting patient recovery and improving the quality of care in hospitals.