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Untung Surapati; Agus Tanti Rahayu; Tatinia Arda Rizqi Amalia; Lusi Noviani

International Journal of Information Engineering and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

SR12 Herbal Cosmetics is a company engaged in the field of herbal and skin care. Founded in 2015 byToni Firmansyah, S. Farm., Apt. and Asrianty Salam, Farm. This company has a vision to provide benefits to many people through the herbal and skin care products they produce. SR12 Herbal Cosmetics products are formulated based on research from certified scientists, and have been tested at the Sucofindo Laboratory, are free of mercury and hydroquinone, and have been registered with the Indonesian Food and Drug Supervisory Agency (BPOM RI). SR12 Herbal Cosmetics has several factories in West Java Province and has an extensive distribution network with hundreds of distributors and tens of thousands of partners throughout Indonesia. The goal to be achieved is to produce a management information system model including a management information system for PT SR12 Herbal Cosmetics. The research object chosen is a company in the field of cosmetics and skin care which has its head office in Gunung Sindur, West Java. This selection aims to form a management information system design model that is able to produce relevant and timely information for planning, controlling, decision making and evaluating the performance of activities. For the Web-Based Instagram Content Management Information System Design project to Support SR12 Herbal Cosmetics' Brand Awareness, I used Agile (Scrum) due to the dynamic nature of digital marketing and potential changes to the Instagram API or business needs. This allowed SR12 to get core functionality faster and provide iterative feedback, ensuring the system built was truly relevant to their brand awareness needs.

Ivander Juahta; Ujuh Juhana

International Journal of Law, Crime and Justice 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The enactment of Indonesia's Law Number 20 of 2025 on the Code of Criminal Procedure (KUHAP 2025), effective January 2, 2026, introduces a paradigmatic shift in the coordination between investigators and public prosecutors: Article 58 mandates active coordination from the investigation stage, fundamentally departing from the sequential-passive model of the former KUHAP, while Article 70 imposes a strict seven-day deadline for indictment drafting after case files are declared complete. This study examines two interconnected questions: (1) how the legal framework governing investigator–prosecutor coordination is structured under KUHAP 2025 and related legislation; and (2) how that framework is implemented in practice at the Purwakarta District Prosecutor's Office. A normative–empirical mixed-method design was employed, integrating statutory, conceptual, and case-study approaches. Data were gathered through in-depth interviews with prosecutors and investigators at Purwakarta District Prosecutor's Office and Purwakarta Police Resort, case document analysis, and field observation. The theoretical framework combines Lawrence M. Friedman's Legal System Theory and Soerjono Soekanto's Law Enforcement Theory. Findings reveal that KUHAP 2025 delivers substantial normative advancement yet harbours three critical regulatory gaps: the absence of binding technical protocols for implementing mandatory active coordination, the lack of uniform and measurable case-file completeness standards, and no formal mechanism for resolving institutional disagreements on legal interpretation. On the ground, coordination at Purwakarta still operates under the old sequential-passive pattern despite the new law: case-file returns (P-19) remain frequent, driven primarily by absent expert testimony, insufficient factual narration in examination records, and mismatches between charged articles and legal facts. A Friedman–Soekanto diagnostic reveals simultaneous dysfunction across all three legal system components substance, structure, and legal culture with the entrenched 'waiting culture' between the police and the prosecution identified as the most resistant obstacle to reform.

Mays Kariem Jabbar; Bilal Noori Saeed

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Given the important objectives that banks strive to achieve through financial stability and their role in ensuring its continuity and ability to face various economic challenges, many have expanded their policies beyond their traditional functions by adopting a range of additional practices and activities that contribute to strengthening their developmental role in society. Among the most prominent of these practices are corporate social responsibility (CSR) activities, which have become a crucial aspect of the work of contemporary financial institutions. In this context, this research highlights CSR practices in banks. It relied on a sample of nine Iraqi banks listed on the Iraq Stock Exchange, which are characterized by their continued banking operations and regular publication of their annual financial reports. The research period was set from 2014 to 2023, and included a set of statistical tests that incorporated a number of financial determinants as control variables to determine their contribution to enhancing the impact of CSR when included alongside it, and to define the nature of the relationship between the research variables. We have reached a number of conclusions, most notably that when regulatory variables are included in the analysis model, this effect becomes statistically insignificant, which indicates that banks’ interest in internal financial factors still outweighs their interest in social aspects.

Rasiban Rasiban; Tri Wahyudi; Elviwani Elviwani; Aditya Bagas Pramudhi

International Journal of Computer Technology and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

Computers in one of the network companies at PT. Estrada uses the Fortinet operating system. The final result expected through this implementation is to comprehensively see the capabilities of the firewall on Fortinet in overcoming the problem of blocking social media applications and streaming platforms during working hours. Blocking the application in question is the ability to filter web processes such as Facebook, Instagram, YouTube, etc. In the tests carried out, web filtering was able to block applications on social media and streaming platforms, which proves that the performance of web filtering is quite good. In analyzing web filtering performance, use the office hour rule tool by carrying out the rule schedule in the Fortinet network and displaying all the information in detail. The final result obtained in the network application filtering simulation process using Fortinet is that every network sent cannot be entered (blocked) on both social media applications and streaming platforms.

I Putu Edy Arizona; Anantawikrama Tungga Atmadja; Lucy Sri Musmini; I Made Pradana Adiputra; I Gusti Ayu Purnamawati

Proceeding of the International Conference on Economics, Accounting, and Taxation 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the decoupling phenomenon between ESG (Environmental, Social, and Governance) sustainability reporting and communal Tri Hita Karana (THK) sustainability practices in a Rural Bank in Bali. Through Ethnographic Content Analysis (ECA) of official documents from BPR Luhur Damai covering 2023–2025, this study identifies that the Sustainability Report (SR), prepared strictly according to Financial Services Authority Regulation (POJK) 51/2017, does not incorporate substantial THK practices, namely banten (ceremonial offerings) Rp131.6 million, dana punia (religious donations) Rp8.5 million, and monthly banjar (communal community unit) contributions, producing a Hindu religious expenditure to formal Social and Environmental Responsibility (SER) ratio of 10:1. Drawing on the Institutional Logics perspective, this study identifies four decoupling mechanisms: (1) cognitive, namely THK as taken-for-granted, not perceived as “sustainability”; (2) administrative, namely departmental silos between Compliance and General Affairs; (3) template, namely POJK 51/2017 provides no space for local wisdom; and (4) capacity, namely limited Human Resources (HR) and institutional capacity. These findings lead to the concept of “invisible sustainability,” that is, real sustainability contributions that are invisible to conventional reporting frameworks, and “cultural accounting gap,” that is, the absence of accounting categories for local cultural-religious contributions. The theoretical contribution is demonstrating that decoupling in Global South contexts is not merely symbolic compliance but results from structural misalignment between transnational and communal logics that renders local sustainability contributions institutionally invisible.

Elia Rossa; Nurasia Natsir

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the effect of total risk on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Total risk is operationalized through the systematic risk proxy (Beta/β), estimated via the Capital Asset Pricing Model (CAPM) framework as the covariance between individual stock returns and the market return divided by the variance of market returns, using the Jakarta Composite Index (JCI) as the market benchmark. Firm performance is measured through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is operationalized following Gerson et al. (2025) as SG = b × ROE, where b denotes the earnings retention ratio. Panel data regression analysis is applied to 225 firm-year observations drawn from 45 companies, with model selection guided by the Chow and Hausman specification tests. The Fixed Effect Model (FEM) is adopted for ROA, ROE, and SG, while the Random Effect Model (REM) is applied for Tobin’s Q. Results indicate that systematic risk exerts a significant negative effect on ROA (β = −0.312; p < 0.01) and ROE (β = −0.278; p < 0.01), but is statistically non-significant for Tobin’s Q, suggesting that capital market pricing in Indonesia does not fully incorporate systematic risk information. Critically, systematic risk exerts the largest and most significant negative effect on sustained growth (β = −0.347; p < 0.01), revealing a dual transmission mechanism through which risk suppresses ROE while simultaneously inducing more conservative dividend policies, both of which constrain long-run growth sustainability. These findings carry important implications for corporate risk management strategy and empirically enrich the literature on risk, performance, and growth in emerging capital markets.

Adi Maulana Putra Hidayat; Dhanar Intan Surya Saputra

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

Public service institutions currently utilize digital technology to improve information accessibility for society. Satres PPA and PPO Polresta Banyumas has an important role in providing services, protection, and education related to violence cases against women and children. However, information regarding services, reporting procedures, and educational materials is still not fully accessible to the public. This study aims to design and develop a service and educational website for Satres PPA and PPO Polresta Banyumas using the Laravel framework. The research method used in this study is the Waterfall method, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The website was developed using Laravel, MySQL, and Bootstrap to support responsive interface design. The results show that the developed website is able to provide service information, educational articles, reporting procedures, and contact information effectively. System testing results indicate that all website features function properly according to user requirements. The website is expected to improve public access to information and increase awareness regarding the protection of women and children.

Indra Kristanto; Widiarina Widiarina; Bambang Junadi

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Public Wi-Fi services (Wifi_STAKat) at the State Catholic College of Pontianak continue to face technical issues, such as network speed and connection stability, as well as non-technical challenges, including the responsiveness of administrators to user complaints. This study aims to analyze user satisfaction based on the five Servqual dimensions and to map improvement priorities using the Importance–Performance Analysis (IPA) method. The relationship between Servqual and IPA is explained by mapping GAP values (perception–expectation) into the four IPA quadrants to determine the urgency level of service improvements. A 4-point Likert scale was used to avoid neutral responses and strengthen the clarity of respondents’ perceptions. The results show that all dimensions have negative GAP scores, particularly responsiveness and reliability, which are directly related to technical indicators (speed, stability, coverage) and non-technical factors (responsiveness to complaints, ease of access. The study recommends integrating an IT-based monitoring system and increasing network capacity to improve service quality.

Slamet Yuliono; Nofierni Nofierni; Sandra Dewi

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

The completeness of nursing care documentation serves as a primary indicator of hospital service quality and remains a critical component of patient safety, clinical communication, and legal accountability. Despite its importance, empirical evidence from various healthcare facilities indicates that nursing records are frequently suboptimal, incomplete, or inconsistent. This study aims to analyze the complex interrelationships between burnout and coaching on the completeness of nursing care documentation, specifically examining the role of nursing competence as a mediating (intervening) variable at the Dr. Chasbullah Abdulmadjid General Hospital in Bekasi City. Utilizing a quantitative research framework with a cross-sectional design, this study sampled practicing nurses stationed across inpatient and intensive care units. Primary data were gathered through a validated, structured questionnaire designed to measure psychological burnout, the frequency of clinical coaching, perceived professional competence, and the objective completeness of documentation. The data were subjected to rigorous analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the hypothesized pathways within the conceptual model. The results demonstrated that burnout exerts a significant negative influence on both nursing competence and the quality of documentation, suggesting that emotional exhaustion hinders professional performance. Conversely, systematic coaching was found to have a significant positive impact, directly improving both competence levels and documentation adherence. Critically, the analysis confirmed that nursing competence acts as a vital intervening variable; it effectively mediates and strengthens the influence of both burnout reduction and coaching interventions on the overall completeness of nursing care records. This study concludes that proactive burnout management and the institutionalization of structured coaching programs are essential strategic priorities. By addressing these factors, hospital management can enhance individual nurse competence, thereby ensuring high-quality, comprehensive nursing documentation that supports patient safety and institutional integrity.

Rizka Fuziana Pangesti; Putra Jaya; Lisnawati

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

his study examines the concept of sustainable business development through the lens of Islamic economics, focusing on the integration of three core dimensions: financial profit (profit), social empowerment (people), and environmental stewardship (planet). The urgency of this research is driven by the global environmental crisis and social inequality, which demand business models that pursue long-term welfare rather than merely short-term gains. Using a qualitative approach through a systematic literature review, this research analyzes how Islamic economic principles—including tawhid, justice ('adl), and the responsibility of khalifah—align with and reinforce the Sustainable Development Goals (SDGs). The findings indicate that the Profit-People-Planet framework is not only compatible with Islamic teachings but is deeply embedded in Islamic economic ethics and the maqashid al-shariah framework. Instruments such as zakat, waqf, and Islamic financing serve as practical mechanisms that simultaneously support halal profit generation, enhance community welfare distributively, and ensure environmental protection through the principle of hifz al-bi’ah. This study concludes that Islamic economics offers a holistic, ethical, and value-based framework for building sustainable businesses that are profitable, socially responsible, and environmentally conscious in the modern era.

Millennanda Dwi Cahya; Bondan Dwi Hatmoko; Irwan Agus

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Dijkstra's algorithm is one of the algorithms in graph theory that is used to solve the problem of the shortest path of a graph at each vertex that has a non-negative value. This algorithm was discovered by Edsger Wybe Dijkstra, a scientist from the Netherlands. The search for the shortest route for product delivery can be calculated through the application of the Dijkstra algorithm in the problem being faced. The problem of decision making for selecting the shortest route is still manual, so it experiences several obstacles, including the absence of a systematic and computerized system to assist the decision-making process in determining the route for shipping goods, the determination of shipping routes still depends on manual estimates so that the time taken between deliveries becomes inconsistent, the operational costs of shipping are relatively high because there is no optimal route determination system. Facing these problems, a system is needed that can minimize delays and increase effectiveness in shipping goods, namely determining the shortest route using the Dijkstra algorithm. This system works by finding various alternative routes for shipping goods at PT AMSA to address various structured and unstructured problems using data and models. To process this data and models, a method called the Dijkstra algorithm is required. Based on the description above, researchers will create a method for determining the shortest route for shipping goods at PT AMSA using the Dijkstra algorithm to facilitate the company's process of determining the shortest route.

Ester Lidia Paseki; Nofierni Nofierni; Sandra Dewi

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

Effective communication is essential for teamwork effectiveness in healthcare, particularly in inpatient units where patient care requires coordination among multiple professionals. Internal data from Hospital X showed that more than 50% of medical incidents in the last two years were related to miscommunication among healthcare workers. In addition, the 2024 employee satisfaction survey reported that workplace communication satisfaction was only 62%, below the hospital target of 75%. This study aimed to examine the influence of effective communication on teamwork effectiveness with interprofessional collaboration as an intervening variable at Hospital X.This study used a quantitative cross-sectional design involving 226 healthcare workers, including doctors, nurses, and medical support staff. Data were analyzed using the Three-Box Method and PLS-SEM. The findings revealed that effective communication significantly influenced teamwork effectiveness both directly and indirectly through interprofessional collaboration. Interprofessional collaboration also acted as a significant mediating variable between communication and teamwork effectiveness. These results indicate that communication is a key foundation for strengthening collaboration and improving teamwork in hospitals. Therefore, hospitals should enhance communication training and interprofessional collaboration programs to improve healthcare quality and patient safety

Elia Rossa; Nurasia Natsir

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

This study examines the effect of working capital on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Working capital is operationalized through three distinct proxies derived from Akgün and Memiş Karatəs (2021): the Cash Holding Level (CHL), which measures the proportion of cash and cash equivalents relative to total assets; the Cash Interactive Effect (CIE), which captures the efficiency of converting revenue into operating cash flow; and the Gross Working Capital Ratio (GWCR), which reflects the share of current assets within total assets. Firm performance is assessed through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is measured using the model proposed by Gerson et al. (2025), expressed as SG = b × ROE, where b denotes the earnings retention ratio. Panel data regression analysis is applied to 225 firm-year observations drawn from 45 companies. The study employs the Fixed Effect Model (FEM) for ROA and ROE, and the Random Effect Model (REM) for Tobin’s Q, as determined by the Hausman specification test. The findings reveal that CHL and CIE exert significant positive effects on ROA and ROE, while CIE is the only proxy to produce a statistically significant positive effect on Tobin’s Q. With respect to sustained growth, CHL and GWCR demonstrate significant negative effects, whereas CIE shows a significant positive effect, indicating that operational efficiency dimensions of working capital actively support long-term growth sustainability. These results reinforce the liquidity management theory and contribute empirical evidence that the structure and efficiency of working capital are strategic determinants of both short-term financial performance and long-term growth sustainability in Indonesia’s consumer goods manufacturing sector.

Kadek Purbhawadi; I Nengah Suastika; Dewa Gede Herman Yudiawan

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study discusses the reform of criminal law regarding acts of abuse of power within the Indonesian legal system. Abuse of power committed by public officials constitutes a serious violation of the rule of law and the principle of equality before the law because it can harm society and weaken public trust in the government. The old Criminal Code inherited from the colonial era was considered incapable of providing an optimal deterrent effect against perpetrators of abuse of authority. Therefore, the enactment of Law Number 1 of 2023 concerning the New Criminal Code became an important step in the reform of criminal law in Indonesia. This study aims to analyze criminal law reform policies in overcoming abuse of power and the effectiveness of their implementation in law enforcement. The results show that the new Criminal Code expands regulations regarding abuse of authority with stricter criminal sanctions and additional penalties in the form of revocation of office rights. However, its implementation still faces challenges such as political intervention, low integrity of law enforcement officials, and the potential overlap with the Corruption Eradication Law. Therefore, the success of criminal law reform requires the support of legal substance, legal structure, and legal culture that work in harmony.

Ahmad Muhamad Mustain Nasoha; Elsya Novitasari Anggraini; Ratna Ayu Fitriana; Rahmania Nur Aslami

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study analyzes the reconstruction of Human Rights (HR) in Indonesia through the integration of Pancasila values and Islamic Religious Education (IRE) within the framework of Islamic Sociological Jurisprudence. In the Indonesian context, human rights are not merely perceived as universal individual liberties, but are understood within broader philosophical, religious, and socio-cultural dimensions. Pancasila functions as the foundational framework that harmonizes individual rights with social responsibilities, while Islamic teachings provide normative and theological foundations through principles such as maqasid al-shari‘ah, justice (‘adl), and human dignity (karamah insaniyyah), as well as Qur’anic values of tolerance and moderation (tasamuh and wasatiyyah). This research adopts a qualitative method with a descriptive approach based on literature review, drawing upon various scholarly sources related to human rights, Islamic education, and sociological jurisprudence. The findings reveal that the integration of Pancasila and Islamic Religious Education generates a comprehensive understanding of human rights that is both normative and contextual. Moreover, empirical findings indicate that a deeper comprehension of Qur’anic teachings on tolerance is positively correlated with the development of moderate and inclusive attitudes, thereby highlighting the significant role of education in internalizing human rights values. Additionally, the historical transition from pre-Islamic (Jahiliyyah) society to the Islamic era demonstrates that Islamic teachings function as an agent of social transformation by promoting justice, equality, and the protection of marginalized groups. From the perspective of Islamic Sociological Jurisprudence, law is viewed as a dynamic system that must remain responsive to evolving social conditions, ensuring that the reconstruction of human rights remains relevant and adaptable. In conclusion, the synergy between Pancasila values, Islamic teachings, and sociological legal approaches contributes to the formation of a more inclusive, balanced, and culturally grounded human rights paradigm in Indonesia.

Muhammad Naufal; Ilyas Yunus; Mukhlis Mukhlis

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The difference in the determination of when a divorce takes effect between Islamic law and statutory law raises issues in the judicial practice of the Sharia Court. In a number of cases, judges have issued a single bain sughra divorce even though, according to Sharia law, the husband has already issued three divorces. This raises issues regarding the validity of reconciliation and its legal implications for the status of the children. This study aims to analyze the differences in the concept of divorce, the reasons for the judges’ decisions, the validity of reconciliation, and the legal consequences for children in both legal systems. This study employs a mixed-methods approach (normative and empirical) using legislative, conceptual, and comparative frameworks. The analysis is conducted through comparative theory, legal certainty, maqāṣid al-syarī’ah, and child protection. The results indicate a fundamental difference between substantive validity in Islamic law and formal validity in positive law. The Sharia Court’s ruling on a single bain sughra divorce is based on procedural caution, yet it creates a dualism regarding the validity of reconciliation and the potential for legal uncertainty. Regarding children, positive law provides full recognition, while Islamic law continues to emphasize the caution regarding lineage but is oriented toward protecting the best interests of the child. This study offers an integrative approach by recognizing out-of-court divorce as a substantive legal fact to bridge legal certainty and justice.

Vivi Vivi; Steven Steven; Desma Erica Maryati Manik

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

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

Rafiqi, Iqbal; Sarah, Murniah

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

This study aims to analyze trends in scientific publications related to the application of green banking in financing products within Islamic banking in Indonesia during the 2019–2024 period. Using a bibliometric analysis method based on Google Scholar data and mapping via VOSviewer software, this study evaluates 60 selected articles. The study results indicate a significant annual increase in publications, with a primary focus on integrating green banking principles into Islamic financing policies, their impact on profitability, and the role of technology in supporting green banking. Additionally, the study found that environmental sustainability, green financing, and digital transformation are the most dominant themes in the development of green banking research within Islamic banking. Bibliometric network analysis indicates a strong interconnection between the concepts of green finance, sustainable banking, and Islamic banking in supporting sustainable economic development. This study also identifies opportunities for further research related to the effectiveness of green banking implementation on the financial performance and social responsibility of Islamic banking. These findings contribute to the development of green finance literature in the Islamic finance sector and serve as a strategic reference for regulators and practitioners in implementing sustainable banking policies in the future.

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.

I Gede Wisnu Darma Suta; Ni Ketut Sari Adnyani; Komang Febrinayanti Dantes

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines the urgency of foreign nationals' (WNA) legal status and visa compliance in the vehicle rental business in Bali, as well as its impact on business disputes involving local entrepreneurs. The increasing number of international tourists visiting Bali has spurred the growth of vehicle rental services, yet it has also given rise to illegal practices by foreign nationals such as misuse of tourist visas for commercial purposes, tax evasion, and unfair business competition. This research adopts a normative juridical method using statute, conceptual, and case approaches, referring to key legal documents including Law No. 6 of 2011 on Immigration, Law No. 6 of 2023 on Manpower, Ministerial Regulation No. 21 of 2016, and Bali Regional Regulation No. 5 of 2016 on Tour Guiding. The findings highlight the vulnerability of rental contracts under Article 1548 of the Indonesian Civil Code, risks of breach of contract, and widespread violations of the Electronic Traffic Law Enforcement (ETLE) system, the penalties of which are imposed on rental owners. Nationality disparities and weak immigration oversight further undermine the effectiveness of law enforcement. This study concludes that legal protection for local business actors relies heavily on the legal clarity of WNA status, the appropriateness of 1 visa categories, and strong inter-agency coordination. The novelty of this research lies in integrating legal analysis of WNA legitimacy with a dispute resolution framework specific to the vehicle rental sector in Bali’s tourism landscape a perspective that has been largely overlooked in prior studies. The recommendations include strengthening rental contracts, enhancing coordinated supervisory mechanisms, and harmonizing civil and criminal law to establish a stronger deterrent effect.