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This research looks into the moral breaches made by accountants and how well they follow the Financial Accounting Standards at PT Indofarma Tbk, a drug-making firm in Indonesia. The goal of the study is to find out what leads to financial wrongdoing. The research takes a qualitative approach by looking at audit papers and financial statements from the Supreme Audit Institution from 2020 to 2023. The results uncover various dishonest activities, including inflated inventory, fake transactions, and wrongful discounts. These actions led to a national loss of Rp 371.8 billion and broke the ethical standards of the accounting field, harming the reputation of both the accountants and the organization. The analysis of the findings is connected to theories about professional ethics and corporate governance. The theoretical input of this research aims to improve the understanding of how ethical violations influence the use of Financial Accounting Standards and the quality of financial reports in the pharmaceutical manufacturing sector. On a practical level, the study suggests ways to enhance internal checks and provide ethics training to boost the honesty of financial reporting. A limitation of this research is the reliance on secondary data, indicating that more studies with primary data are necessary for clearer findings.

Papaya fruit (Carica papaya L.) is a tropical plant widely consumed as food and known to contain various bioactive metabolites with potential health benefits. The increasing interest in natural products as functional resources highlights the importance of reviewing the chemical characterization and health applications of papaya bioactive compounds. This article aims to systematically review the types of bioactive metabolites found in papaya fruit, the chemical characterization methods applied, and their potential applications in the health sector. This review was conducted through a literature study of relevant scientific articles, focusing on metabolite identification and biological activity evaluation. The results indicate that papaya fruit contains diverse bioactive metabolites, including flavonoids, phenolic compounds, alkaloids, saponins, terpenoids, and proteolytic enzymes. These compounds are commonly characterized using chromatographic and spectroscopic techniques. Several studies have reported that papaya bioactive metabolites exhibit biological activities such as antioxidant, antimicrobial, anti-inflammatory, and antidiabetic effects. This review suggests that papaya fruit has promising potential as a functional natural resource for health and pharmaceutical applications.

This study aims to identify the influence of profitability, liquidity, and asset structure on the capital structure of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The study spanned five years, from 2019 to 2023. Of the total 15 companies in the population, 7 companies were selected as samples using a purposive sampling method. The research data were sourced from annual financial reports accessed through the official IDX website. Data processing was carried out using multiple linear regression methods. Capital structure was measured using two indicators: the Debt to Equity Ratio (DER) and the Debt to Asset Ratio (DAR). The analysis results showed that profitability had no effect on these two capital structure indicators. Conversely, liquidity and asset structure were shown to influence both DER and DAR. This study provides insight into the factors influencing debt financing decisions in pharmaceutical companies and their implications for the company's financial stability.

Employee performance in the field of health and pharmaceutical services plays a crucial role in determining the quality of services provided to the community. In the Southeast Sulawesi Provincial Health Office, various internal and external factors are believed to influence employee performance, but there has not been much research that comprehensively examines these factors. This study aims to identify and analyze factors related to employee performance in the health and pharmaceutical services sector at the Southeast Sulawesi Provincial Health Office. This study uses a quantitative design with a cross-sectional approach. This study was conducted from July 23 to August 14, 2025, at the Southeast Sulawesi Provincial Health Office. The sample consisted of 34 respondents selected through total sampling. Data analysis was performed using the chi-square test. The results of the study show that there is a relationship between educational characteristics (p value = 0.007), length of service (p value = 0.007), and motivation (p value = 0.000) with the performance of employees in the health and pharmaceutical services sector of the Southeast Sulawesi Provincial Health Office in 2024. There was no relationship between age (p value = 0.427) and gender (p value = 0.363) characteristics and the performance of employees in the health and pharmaceutical services sector of the Southeast Sulawesi Provincial Health Office. Factors such as motivation, training, and work environment play an important role in determining the performance of employees in the health and pharmaceutical services sector at the Southeast Sulawesi Provincial Health Office. Therefore, improving training programs and efforts to increase employee motivation are recommended to improve overall performance.

This study analyzes the effect of operating costs, production costs, and sales volume on net profit in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Using a quantitative method with panel data regression analysis, this study took a sample of 11 companies and secondary data from financial reports. The results of the hypothesis test show that operating costs, production costs, and sales volume partially have a positive and significant effect on net profit. These findings are consistent with existing literature and indicate that efficient cost management and increased sales volume are crucial factors in maximizing profitability in the pharmaceutical sector. Furthermore, this research is also relevant to Agency Theory, which suggests that management, as agents, must manage costs and sales transparently to align their interests with those of shareholders, ultimately leading to the sustainable increase of company value. This study contributes to understanding key factors driving financial performance in the industry.

This paper presents a narrative review focusing on the significance of in silico methodologies in identifying and evaluating natural bioactive compounds as promising antidiabetic agents. By examining scientific publications from 2020 to 2025, the review highlights substantial evidence that various plant-derived metabolites such as flavonoids, phenolic acids, terpenoids, and glycosides from Orthosiphon stamineus, Moringa oleifera, Syzygium polyanthum, Tinospora crispa, and Albizia saman demonstrate notable affinity toward several crucial enzymes implicated in type 2 diabetes, including DPP-4, SGLT-2, α-glucosidase, and PTP1B. Findings from molecular docking analyses and ADMET simulations indicate that many of these compounds exhibit favorable pharmacokinetic behavior, strong receptor interactions, and minimal toxicity, suggesting their potential as multitarget natural therapeutics with synergistic modes of action. Utilizing in silico screening as an initial step effectively predicts biological activity and pharmacological profiles prior to experimental validation through in vitro and in vivo testing, thus reducing both time and research expenditure. The synergy between computational modeling, medicinal chemistry, and phytochemical exploration establishes a scientific framework that supports the advancement of rational, safe, and sustainable herbal-based antidiabetic drug development derived from Indonesia’s vast biodiversity and encourages self-reliance within the national pharmaceutical sector.

This study aims to analyze the effect of the Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Assets (ROA) at PT Sido Muncul Tbk for the period 2019–2023. The research employs a quantitative associative approach using secondary data obtained from the company’s annual financial reports. The analytical method applied is multiple linear regression with the assistance of SPSS version 26. Prior to hypothesis testing, the model was examined using classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that DER has a positive and significant effect on ROA, indicating that a proportional increase in debt utilization can enhance company profitability. Similarly, CR has a positive and significant effect on ROA, implying that maintaining healthy liquidity strengthens asset efficiency. Simultaneously, DER and CR significantly influence ROA with a coefficient of determination (R²) of 0.887, meaning that 88.7% of profitability variation is explained by these two variables. These findings confirm that balancing capital structure and liquidity is a key determinant in improving financial performance within Indonesia’s pharmaceutical sector.

This study investigates the employee retention strategies implemented by PT Phapros Tbk Semarang and their impact on job satisfaction, focusing on the pharmaceutical sector in Indonesia. The national pharmaceutical industry faces high turnover rates, which highlight the critical need for effective retention strategies to enhance organizational commitment and reduce employee attrition. Using a qualitative descriptive approach, this research analyzes the relationship between retention strategies and job satisfaction by collecting data through semi-structured interviews, direct observations, and document analysis. The findings indicate that PT Phapros has introduced several retention initiatives, such as competitive compensation packages, career development programs, non-financial recognition, and the use of HRIS for digital communication. The company has also embraced cultural transformation efforts to foster a supportive work environment. However, the study found that inconsistencies in the implementation of these programs across various divisions have limited their overall impact. The research concludes that a holistic, context-sensitive employee retention strategy—combining career clarity, equitable rewards, effective communication, and a supportive organizational culture—can significantly improve employee job satisfaction, motivation, and loyalty, thus contributing to the overall success and stability of the organization.

This study aims to determine the effect of Capital Structure, Ownership Structure, Company Characteristics on Company Value with Company Financial Performance as an Intervening Variable. This study is a Quantitative Descriptive study using a statistical data analysis method based on Smart PLS4, using a Purposive Sampling Sample Selection Technique where researchers chose to focus research on Pharmaceutical Sub-Sector Companies listed on the Indonesia Stock Exchange in 2020 - 2022. Producing 5 hypotheses and one of them shows a positive and significant effect, namely the effect of Capital Structure on Ownership Structure.

This study investigates the comparative effectiveness of three primary organizational structures—functional, product-based, and geographic—in facilitating global marketing strategies. Employing a qualitative methodology through in-depth case studies of six multinational corporations across the technology, pharmaceutical, and consumer goods sectors, the research highlights the nuanced interplay between organizational design and strategic marketing execution. Findings indicate that no single structure universally outperforms the others; rather, effectiveness is contingent upon specific contextual factors such as product complexity, market diversity, and the degree of global integration versus local responsiveness required. Functional structures tend to support centralized control and efficiency, while product-based structures enhance innovation and brand focus. Geographic structures, on the other hand, offer adaptability to regional market dynamics. The study underscores the importance of strategic alignment between organizational form and marketing objectives, suggesting that hybrid or flexible configurations may offer optimal outcomes in dynamic global environments. These insights provide actionable guidance for decision-makers in selecting or adapting organizational structures to better support international marketing efforts. Ultimately, the research contributes to a deeper understanding of how structural choices influence global competitiveness and responsiveness, offering a framework for organizational design that aligns with evolving market demands and strategic priorities.

This study aimend to examine the influence of environmental, environmental costs, and enviromental disclosure on profitability in pharmaceutical sub-sector manufacturing companies listed on the indonesia Stock Exchange (IDX). This research employed a quantitative method with purposive sampling techniques. The study used a sample of 11 companies that met the predetermined criteria. The source of data used in this research was secondary data obtained from documents accessed through the official website of the indonesia Stock Exchange (IDX) at www.idx.co.id. The analytical method applied was multiple linear regression analysis. The results indicated that environmental performance (X1) had a negative and significant relationship between PROPER and ROA, environmental costs (X2) had a negative and significant relationship with ROA, and environmental disclosure (X3) had a negative but insignificant relationship with ROA

This study aims to analyze the influence of Leadership Style, Workload, and Work Environment on Turnover Intention in employees of the Quality Department of PT. Pharos Indonesia. Turnover Intention is understood as the tendency of employees to leave the organization, which can have an impact on the company's operational effectiveness and stability. This study uses a quantitative approach with multiple linear regression method to test the relationship between variables. The sampling technique was carried out by non-probability sampling with a saturated sampling method, involving the entire population of 30 respondents. The research instrument was in the form of a Likert scale questionnaire, and the data obtained was processed using Microsoft Excel 2016 and SPSS version 26. The results of the analysis show that Workload has a positive and significant effect on Turnover Intention. These findings indicate that increased workload can drive employee intent to leave the company. In contrast, Leadership Style and Work Environment did not show a significant influence on Turnover Intention. The implications of these results emphasize the importance of effectively managing workloads as an employee retention strategy. This research makes a practical contribution to human resource management, especially in the pharmaceutical industry sector, to design more adaptive and sustainable work policies. In addition, the results of this study can be a reference for follow-up studies that want to explore other variables that have the potential to influence Turnover Intention in the context of modern organizations.

Inventory management of raw materials is a crucial aspect in the manufacturing industry, particularly in the pharmaceutical sector, as it directly affects the continuity of the production process. This study aims to analyze the raw material inventory accounting system in inventory control at PT Bernofarm Pharmaceutical Company. The methods used include direct observation of operational processes and interviews with management to obtain relevant and accurate data. The results of the study show that PT Bernofarm has implemented an integrated accounting information system within an ERP framework, covering procedures for raw material requisition, issuance, return, and recording of production costs. Each procedure is systematically arranged with clear task separation and is fully computerized. This facilitates internal control and monitoring of raw material flow, while minimizing recording errors. With this effective system, the company is able to avoid both overstocking and stock shortages that could disrupt production. This study is expected to serve as a reference for improving the efficiency and accuracy of raw material inventory management in other pharmaceutical companies.

The advancement of technology within organizations supports companies in innovating their work systems more efficiently and effectively. Technological sophistication has transformed the organizational work environment by enabling hybrid models that combine remote and in-office work. This research aims to examine the influence of hybrid work arrangements and dual role conflict on employee performance in Indonesia’s pharmaceutical sector. Data were gathered through a questionnaire distributed via Google Forms to 185 employees working in the pharmaceutical industry across Indonesia. The data analysis was conducted using SPSS version 27. The research instruments were tested for validity and reliability; validity was assessed through Confirmatory Factor Analysis (CFA MSA), including Kaiser-Meyer-Olkin (KMO), Anti-Image, and Factor Loadings. Normality was examined using the one-sample Kolmogorov-Smirnov test. Hypothesis testing employed multiple linear regression and t-tests. The findings indicate that both hybrid work systems and dual role conflict have a positive and significant impact on employee performance.

This study aims to determine the effect of macro fundamentals, financial performance, capital structure, accounting conservatism, and ownership structure on earnings management. This study was conducted on pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2019-2023. The number of samples used in this study was 11 companies with a purposive sampling method. Hypothesis testing in this study uses analysis on the Smart-PLS application with the Outer Model and Inner Model tests. The results of this study indicate that macro fundamentals, financial performance, capital structure, accounting conservatism, and ownership structure do not have a significant effect on earnings management. Macro fundamentals do not have a significant effect on financial performance. Macro fundamentals do not have a significant effect on capital structure. Financial performance has a significant effect on capital structure. Macro fundamentals, capital structure, and ownership structure do not have a significant effect on accounting conservatism. Financial performance has a significant effect on accounting conservatism. Macro fundamentals and financial performance do not have a significant effect on ownership structure.

The effect of liquidity, profitability and sales growth on dividend policy (empirical study of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period). Based on the analysis of financial statement information, investors can find out the comparison between the intrinsic value of shares compared to the market price of the shares of the company concerned and on this comparison investors will be able to make decisions to buy or sell the shares concerned. The sample of this study is 12 pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2023 by taking financial data for 4 (four) years so that it will produce 48 data. Data collection using secondary data in this study is data on profitability, liquidity and sales growth affecting dividend policy in pharmaceutical sub-sector manufacturing industry companies listed on the Indonesia Stock Exchange. Data analysis to see the influence of bound variables and independent variables using multi-variable linear regression equation analysis. Test the hypothesis using the ttest statistical test, with the help of the computer program SPSS V.24.0 For windows with a signification level of 5%. Based on the results of the study: Partially, liquidity has a significant effect on dividend policy. (2) partial profitability has a significant effect on dividend policy. (3) partial profitability has a significant effect on the dividend policy for pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2023. R square of 0.0766 means Liquidity, Profitability, and Company Growth, giving a joint influence of around 76.6% on Dividend Policy, while the remaining 24.4% is influenced by other variables.

This study aims to determine the effect of net profit and cash flow on stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023. This research approach uses an associative research approach. The population in this study are companies engaged in the pharmaceutical sector listed on the Indonesia Stock Exchange in 2019 - 2023, totaling 10 companies. The sample that meets the criteria in this study is 7 pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023. The data collection technique in this study is a documentation study. The data analysis technique in this study is descriptive statistics, classical assumption tests including normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests, multiple linear regression analysis, hypothesis testing including t-tests, f-tests and coefficients of determination. The results of this study indicate that partially net profit does not affect stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023, partially cash flow does not affect stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023, then net profit and cash flow simultaneously affect stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023.

This research analyzes the management of foreign currency transactions and the impact of exchange rate differences on the financial statements of PT Kalbe Farma, a leading pharmaceutical company in Indonesia. Using a qualitative approach with literature study methods and secondary data analysis, this research focuses on the healthcare sector, which is understudied in the context of exchange rate fluctuation risk management. The results show that PT Kalbe Farma has implemented accounting treatments in accordance with PSAK No. 10 for foreign currency transactions. Exchange rate differences are recognized in the income statement, significantly impacting the company's financial position. Although the company has planned risk management strategies such as foreign currency purchases and intensive monitoring, it has not implemented a formal hedging policy. These findings are expected to provide valuable insights for PT Kalbe Farma in optimizing financial management amidst global foreign exchange market volatility.

In the fruit processing industry, peel is one of the main by-products. Non-edible portions of fruit are likewise seen as waste and are frequently thrown out into the environment. Nowadays, one of the main sources used by the pharmaceutical sector to isolate and extract secondary metabolites is fruit peels. Many applications known for lime peel, especially for antibacterial. This study focuses on the isolation, chemical composition characterization, and antibacterial activity on skin pathogenic bacteria of lime peel essential oil (LPEO). LPEO were isolated using steam distillation and characterized by GC/MS. A total of 24 components were identified. The major constituents of the LPEO were d-limonene (40.24%), β-terpinene (15.68%), sabinene (13.15%), citral (3.41%), α-Terpineol (3.40%), and terpinene-4-ol (2.94%). The antibacterial activity was determined using the Kirby-Baurer method against several bacteria that can cause skin infections. The antibacterial activity of LPEO against Escherichia coli, Staphylococcus aureus, Staphylococcus epidermidis dan Propionicbacterium acne is confirmed. LPEO showed varied levels of antibacteria activity against the gram positive and gram negative bacteria. Zone of inhibition (ZOI) in millimetres was used to measure the antibacterial activity, and amoxicillin was used as a control.  

This study aims to evaluate the financial performance of PT Kalbe Farma Tbk between 2021 and 2023 through the analysis of financial ratios, including liquidity, solvency, activity, and profitability ratios. The method used is a descriptive quantitative approach, utilizing secondary data from the company’s financial statements to conduct time series analysis. The study calculates and analyzes financial ratios to assess the company’s performance over the specified period. The results show significant changes in PT Kalbe Farma’s financial condition, with a notable increase in total assets and equity, although net profit experienced a significant decline in 2023. The liquidity ratios indicate that the company maintains strong financial stability and can meet its short-term obligations, while the solvency ratios reflect a prudent approach in debt management and a reduction in reliance on external financing sources. These findings highlight the importance of effective financial management in maintaining corporate stability amidst the challenges faced in the pharmaceutical sector