Whistleblowing according to Park et al. (2008) is reporting improper actions to individuals or organizations believed to have the power to stop it. Singleton (2010) defines fraud as the behavior of obtaining beneficial benefits intentionally by abusing work / position or taking assets / resources in the company. In the context of its implementation, whistleblowing is still questionable regarding its effectiveness in preventing fraud in the corporate environment, especially to create transparency and integrity. This study uses a qualitative method that focuses on reviewing the natural setting of a phenomenon that has occurred and produces a narrative description. The review shows that the lack of effectiveness of whistleblowing can be influenced by several factors, such as the lack of company socialization to employees; the absence of employee trust in the system; or the lack of whistleblower protection.

As global attention to sustainability increases, the implementation of Environmental, Social, and Governance (ESG) principles has become increasingly important in the business world. However, the social aspect of ESG is often overlooked compared to environmental and governance aspects. This study aims to identify and analyze the challenges faced by companies in implementing the social aspect of ESG through a literature review of various academic sources. The findings indicate that companies encounter challenges such as limited understanding, resource constraints, organizational cultural barriers, regulatory uncertainty, and stakeholder pressure. This research provides insights into the obstacles and potential strategies that companies can adopt to address them. However, the study is limited by its reliance on literature alone, highlighting the need for future research using primary quantitative or qualitative data to strengthen these findings.

This study examines the effect of product quality, brand image, and price on consumer loyalty through satisfaction in students using Acer laptops at Dian Nuswantoro University. Data were collected from 115 respondents and analyzed using PLS-SEM through SmartPLS 4.0 software. The results show that product quality and brand image have a positive and significant effect on satisfaction, while price does not have a significant effect on satisfaction. On the other hand, only brand image and consumer satisfaction are proven to have a significant effect on consumer loyalty, while product quality and price do not show a significant direct effect on loyalty. However, product quality is proven to have an indirect effect on consumer loyalty through consumer satisfaction as a mediating variable. These findings emphasize the importance of improving quality and brand image to build loyalty.

This study investigates the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Return on Assets (ROA) in banking companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using purposive sampling, 20 companies were selected over 5 years (100 observations). Multiple linear regression analysis shows that CR has a significant positive effect on ROA, DER has no significant effect, while TATO has a significant negative effect on ROA.

Latar Pendahuluan : Pengetahuan tentang kesehatan gigi sangatlah penting, terutama dalam hal menjaga kebersihan gigi. Dengan pengetahuan yang memadai, seseorang dapat memengaruhi sikap dan perilakunya dalam merawat kebersihan mulut, selain itu Periode usia anak sekolah 6-12 tahun adalah salah satu kelompok yang rentan akan penyakit gigi dan mulut. Tujuan: Tujuan umum pada penelitian adalah untuk mengetahui hubungan tingkat pengetahuan kebersihan gigi dan mulut dengan perilaku menyikat gigi pada siswa kelas II dan III di Sekolah Dasar  Negeri Cimone 8  Kota Tangerang. Metode : Desain penelitian yang digunakan pada penelitian ini menggunakan pendekatan kuantitatif dengan metode cross sectional. Teknik Sampel: Teknik pengambilan sampel pada penelitian ini adalah teknik pengambilan sampel dalam penelitian ini adalah total sampling. Jumlah Sampel: jumlah sampel sama dengan populasi karena dimana jumlah sampel 100 siswa-siswi sama dengan jumlah populasi dan semuanya dijadikan sampel penelitian. Analisis Data: Analisis data mengunakan uji Chi Square test. Hasil Penelitian: Didapatkan  ada hubungan antara tingkat pengetahuan kebersihan gigi dengan perilaku menyikat gigi pada siswa kelas II dan III di Sekolah Dasar Negeri 8 Cimone Kota Tangerang, dengan nilai p=0,003 < 0,05.Kesimpulan: Terdapat hubungan yang signifikan anatar pengetahuan tentang kesehatan gigi dan mulut terhadap perilaku menyikat gigi. Saran: Diharapkan pihak sekolah dapat bekerja sama dalam upaya pelayanan asuhan kesehatan gigi dengan Program Studi Kesehatan Gigi untuk memberikan promosi kesehatan gigi secara kontinyu sehingga siswa sekolah dasar dapat meningkatkan budaya tindakan pemeliharaan kesehatan gigi dengan benar.

In the context of increasingly tight business competition in the current era, both at the domestic and global levels, companies must have the ability to win the competition by ensuring customer satisfaction. This research aims to analyze the influence of Price Perception, Service Quality on Customer Loyalty mediated by Customer Satisfaction at PT. Soyo Aji Perkasa. This research used quantitative and purposive sampling methods, with 127 respondents. This research used questionnaire analysis and a literature review. The data analysis technique used in this research is path coefficient analysis and Specific Indirect Effect. With the hypothesis showing r table > t table and P value < 0.05 with the conclusion that all hypotheses have a significant positive effect.

Students' religious behavior can be influenced by parental leadership style. When parents adopt an authoritarian leadership style, there may be a decrease in students' religious behavior. This research aims to describe the relationship between parental leadership style, students' religious behavior, and its impact. Conducted at Madrasah Tsanawiyah Al-Wathoniyah1A Duren Sawit, East Jakarta, this research employs a descriptive quantitative method with correlation statistical analysis. From a population of 203 students, a sample of 50 students was taken, using a questionnaire for data collection. The analysis results indicate that both parental leadership style and students' academic achievement fall into the good category. The results also show a significant influence between parental leadership style and students' religious behavior, with a correlation coefficient of 0.787, exceeding the critical value of 0.250 at a significance level of 0.01. The obtained R2 of 0.705 indicates that parental leadership style influences students' religious behavior by 70.5%.

 
 
Abstract . A hospital is an institution or health service organization with broad and comprehensive functions, dense in expertise and capital intensive. Hospitals carry out broad functions so they must have resources, both capital and experienced and professional humans. Nursing service is part of the health service system in hospitals which has the function of maintaining the quality of service, which is often used as a barometer by the community, in assessing the quality of hospitals, thus demanding the professionalism of nurses in their work as shown by the results of the performance of nurses, both implementing and nursing nurses. management in providing nursing care to clients. Maximum implementation of nurse work in quality health services occurs when the nursing care implementation system supports professional nursing practice according to standards (RI Law No. 38, 2014). Motivation is the factors that exist within a person that moves and directs his behavior or encouragement that causes him to do something or do something to satisfy individual needs to achieve certain goals (Rini, 2015).

Fulfilling nutrition for patients certainly does not only pay attention to the last illness they suffered, but nutritionists also need to pay attention to the patient's medical history. Providing certain foods to support the body's recovery after treatment for certain diseases may not necessarily be in accordance with the history of previous illnesses. Fulfilling nutritional intake according to certain disease conditions is not easy, especially if the patient has a medical history with a variety of diseases, so nutritionists need to be more selective in providing nutritional intake from a number of alternative foods that will be provided. A management decision system based on artificial intelligence is able to choose a food balance that is balanced with the various complaints experienced by patients. The method used in the food management information system for medical records uses the forward chaining method, namely by determining forward, in this case, food nutritional information that is suitable for the patient, by reading the facts that have been arranged as a representation to produce a conclusion. The accuracy value resulting from comparing manual nutrient selection and using forward chaining was 86%

Teacher performance according to Law Number 14 of 2005 includes the main activities of planning, learning, implementing, assessing learning outcomes, mentoring and training children as well as additional tasks related to the main activities in accordance with the main workload. Teacher performance influences student learning outcomes, with good teacher performance it should produce good quality students as well. Therefore, it is natural that teacher performance needs to be measured every period. The assessment certainly contains the main and additional tasks. Based on these problems, it is also necessary to improve the existing performance appraisal system. There needs to be an appropriate method to assist the teacher performance assessment process, one of which is the weighted method, namely simple additive weighting (SAW). Performance assessment every semester using the SAW method will be able to bridge the results of increasingly better teacher performance. The assessment is carried out on a weighted basis for each parameter. The final result is a ranking of the performance of all teachers in descending order