Abstract:The phenomenon of increasing attention toward environmental and sustainability issues has driven companies to improve information transparency, moving beyond mere financial reports to include non-financial disclosures. One…
ne form of this transparency is realized through website-based sustainability reporting, which allows companies to convey sustainability information more openly and accessibly to stakeholders. On the other hand, capital structure decisions remain a fundamental factor that can potentially influence market perceptions of firm value, as they relate to the balance between internal and external funding in supporting operational continuity and growth strategies. This study aims to determine the influence of website-based sustainability reporting and capital structure on firm value through multiple linear regression analysis. Using a quantitative approach and secondary data obtained from annual reports and official company websites, the study focuses on issuers consistently listed in the IDX ESG Leaders index during the 2023–2024 period. The sample selection utilized purposive sampling, resulting in 20 companies with a total of 40 data observations. Firm value was measured using the Tobin’s Q ratio, the level of sustainability reporting disclosure was proxied through the Sustainability Report Disclosure Index (SRDI) based on GRI 2021 standards, and capital structure was measured by the Debt to Equity Ratio (DER). The partial results of the study show that website-based sustainability reporting has a positive coefficient but no significant effect on firm value. Similarly, capital structure shows a positive direction but is not statistically significant. Furthermore, the two variables simultaneously have no significant effect on the firm value of IDX ESG Leaders issuers. These findings indicate that although website-based sustainability disclosure and capital structure tend to have a direct relationship with firm value, the influence is not yet strong enough to significantly affect market valuation within a group of issuers that already meet sustainability criteria. Consequently, the firm value of IDX ESG Leaders issuers is not solely determined by the level of website-based sustainability disclosure or the company's capital structure.
Abstract:This study examines the implementation of the Quick Response Code Indonesian Standard (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) and analyzes the effect of ease of use on transaction efficiency. This research…
rch employs a quantitative explanatory approach based on a field study conducted in Teluk Ambon District. Data were collected through structured questionnaires distributed to MSME actors who have implemented QRIS as a digital payment system. A total of 30 MSMEs were selected using purposive sampling based on predefined criteria. The collected data were analyzed using validity and reliability tests, descriptive statistics, simple linear regression analysis, t-test, and coefficient of determination (R²). The results show that ease of use has a positive and significant effect on transaction efficiency, with a significance value of 0.033, which is lower than the 0.05 significance level. The coefficient of determination (R²) value of 0.153 indicates that ease of use explains 15.3% of transaction efficiency, while the remaining 84.7% is influenced by other factors not examined in this study. These findings support the Technology Acceptance Model (TAM) proposed by Davis and confirm that QRIS contributes to improving transaction efficiency among MSMEs. This study provides theoretical contributions to digital payment adoption literature and practical implications for policymakers, financial institutions, and MSME actors.
Abstract:Based on data from the HSE department at PT X, North Jakarta, from 2021 to 2024, the highest number of occupational accidents (KAK) occurred among grinding workers, totaling 12 cases. The types of accidents experienced by…
y workers included metal sparks in the eyes, cuts, lacerations, scratches, and first-aid injuries. The purpose of this study is to analyze the causes of occupational accidents among grinding workers at PT X using the Systematic Cause Analysis Technique (SCAT) method. This research is a descriptive-analytic study using observation, interviews, and documentation studies. The research was conducted between July and August 2025. The research population consisted of 32 people, including 30 grinding workers who had experienced accidents, 1 HSE manager, and 1 field coordinator. The sample for this study is the same as the population. Data analysis used univariate analysis and the SCAT method analysis. Based on the results, the most frequent accident experienced by grinding workers was metal sparks in the eyes, involving 30 respondents (100%). The direct causes of these accidents were the use of inadequate PPE by 15 respondents (50%) and the improper use of grinding tools by 11 respondents (36.7%). It is recommended that management commit to maximizing the implementation of established K3 (Occupational Health and Safety) programs and standards so that work-related accidents can be prevented and zero accidents can be achieved.
Abstract:Work-Life Balance is an individual’s ability to maintain equilibrium between work demands and personal life. An imbalance between these aspects can lead to stress, fatigue, and decreased motivation, which negatively affect…
fect employee performance. Based on a systematic review of 10 selected journals from a total of 135 reviewed studies, it was found that Work-Life Balance has a positive influence on employee performance. Most studies show that employees who can maintain a good balance between work and personal life tend to have higher job satisfaction, stronger organizational commitment, and increased productivity. Work-Life Balance also helps reduce stress and improve focus at work. Therefore, maintaining a balance between work and personal life is an essential factor in enhancing employee performance and overall well-being.
Abstract: Abstract Patient safety incidents remain a critical healthcare problem in Indonesia, particularly within hospital settings. Patient safety goals are an essential priority for healthcare providers, especially nurses, who…
ses, who serve as the frontline workforce delivering continuous care. Optimal implementation of patient safety goals requires adequate knowledge, supportive attitudes, and strong professional performance from nurses. Effective adherence to these goals plays a key role in preventing adverse events that may harm or endanger patients. This study aimed to examine the relationship between nurses’ knowledge and attitudes with the implementation of Patient Safety Goals in a private hospital in West Sumatra, Indonesia. A descriptive quantitative method with a cross-sectional design was used. A total of 35 nurses were selected through total sampling. Data were collected using validated questionnaires (KPSQ, APSQ, IPSG I–VI). Statistical analysis employed the Chi-Square test with a significance level of p < 0.05. Results showed that more than half of the nurses demonstrated good knowledge (51.4%), positive attitudes (57.1%), and good implementation of patient safety goals (54.3%). Chi-Square analysis revealed significant associations between knowledge and patient safety goal implementation (p=0.044<0.05), as well as between attitudes and patient safety goal implementation (p=0.012). The study concludes that nurses’ knowledge and attitudes are significantly related to the implementation of patient safety goals. Continuous training and regular dissemination regarding patient safety standards are recommended to strengthen nurses’ adherence to SOPs and to enhance the overall patient safety culture within the hospital.
Keywords : Knowledge; Attitudes; Patient Safety Goals; Nurses; Hospital
Abstract:Unmet need refers to couples of reproductive age who wish to delay pregnancy or no longer desire children but are not using any contraceptive method. This study aimed to identify the relationship between knowledge, attitudes,…
udes, and husband’s support with the incidence of unmet need among couples of reproductive age in RW 07, Karunrung Village, Rappocini District, Makassar City. The research was conducted from August to September 2022 using a purposive sampling technique with a total of 110 respondents. Data were collected through a structured questionnaire and analyzed using the Chi-Square test with SPSS version 26, and the findings were presented in distribution tables with descriptive explanations. The results showed significant associations between knowledge (p = 0.026), attitudes (p = 0.000), and husband’s support (p = 0.000) with the incidence of unmet need among couples of reproductive age. These findings highlight the importance of strengthening health education efforts and increasing husband involvement to reduce unmet need among couples of reproductive age.
Abstract:HIV (Human Immunodeficiency Virus) and AIDS (Acquired Immunodeficiency Syndrome) remain a global public health crisis, with the increasing number of cases in Indonesia, including Gorontalo, indicating a lack of public knowledge…
owledge and high social stigma as major obstacles. Advances in information technology offer significant opportunities for health promotion. HiVisitScreen is a modern, website-based digital platform developed as an educational medium to provide up-to-date information on HIV/AIDS, facilitate safe and confidential health access, and reduce the spread of HIV. This descriptive quantitative study, using a cross-sectional design, aimed to describe user satisfaction with the HiVisitScreen website among 150 active students at Gorontalo State University (UNG). User satisfaction was measured using the 13-item End User Computing Satisfaction (EUCS) questionnaire. The results show that overall, users were satisfied with the HiVisitScreen website, with a total mean score of 3.45 (Satisfied category). Among the five EUCS dimensions, Ease of Use had the highest mean score of 3.51 (Highly Satisfied category), emphasizing the application's user-friendliness and accessibility. Meanwhile, the Content dimension received the lowest mean score of 3.40 (Satisfied category), indicating that while the information is relevant and clear, improvements are needed in the completeness and suitability of the content to specific user needs, supporting the plan to add prevention features for serodiscordant couples. The HiVisitScreen website has successfully met user expectations and has the potential to function as an effective website-based intervention in HIV case management within the campus environment.
Abstract:This study aims to analyze the influence of multi-stakeholder collaboration on the resilience of tourism activities and to examine the mediating role of sustainable tourism management within a community-based tourism village…
lage context. A quantitative explanatory research design was employed, using Partial Least Squares Structural Equation Modeling (PLS-SEM). The research was conducted in Nglanggeran Tourism Village, Special Region of Yogyakarta, Indonesia, with data collection carried out in 2025. A total of 90 respondents were selected through purposive sampling based on their active involvement in village tourism activities. The three main constructs, namely multi-stakeholder collaboration, sustainable tourism management, and tourism activity resilience, were measured using a 5-point Likert scale instrument. PLS-SEM analysis was employed to evaluate the measurement and structural models, encompassing assessments of validity, reliability, R², Q², and hypothesis testing via bootstrapping. Findings indicate that multi-stakeholder collaboration has a positive and significant effect on both sustainable tourism management and tourism activity resilience. Sustainable tourism management also shows a positive and considerable influence on tourism activity resilience. Furthermore, a partial mediation effect was identified, wherein sustainable tourism management strengthens the impact of multi-stakeholder collaboration on the strength of tourism activities. Structured and inclusive multi-stakeholder collaboration, when integrated with sustainable tourism management practices, enhances the resilience of tourism activities in community-based destinations. These results underscore the crucial importance of collaborative governance and sustainable management practices in fostering destination sustainability and resilience.
Abstract:This study aims to analyze the financial distress condition of PT Pertamina Patra Niaga during 2019–2023 using the Springate Score (S-Score) model. Financial distress is a critical stage preceding potential bankruptcy, commonly…
commonly detected through declining liquidity, profitability, and operational capability. This study employed a quantitative descriptive approach using secondary data sourced from audited financial statements. The Springate model, consisting of four key ratios (working capital to total assets, EBIT to total assets, EBT to current liabilities, and sales to total assets), was applied to evaluate the company’s financial stability. The results show fluctuating financial performance. PT Pertamina Patra Niaga was categorized as financially healthy (safe zone) in 2019, 2020, 2021, and 2023, but experienced financial distress in 2022 due to severe liquidity pressure and increased short-term liabilities. The overall average S-Score of 0.9453 places the company in the grey area, indicating potential vulnerability to financial instability. The findings highlight the importance of improving liquidity management, strengthening working capital, and increasing operational efficiency to prevent future distress. Distress dengan Metode Springate Score pada PT Pertamina Patra Niaga Periode 2019–2023
Abstract:This study aims to analyze the correlation between Leadership Responsibility, Reward Giving, and Promotion on Employee Dedication within the Ministry of Religious Affairs of the Riau Islands Province. This research employs…
ys a quantitative approach with a correlational method to determine the extent to which these three variables influence employee dedication both individually and simultaneously. The research sample was selected using cluster sampling, representing the central region (Karimun Regency), eastern region (Tanjungpinang City), and western region (Natuna Regency), totaling 72 respondents, of which 52 were used as the main sample and 20 as a trial sample. The findings indicate that leadership responsibility positively affects employee dedication, emphasizing the importance of leaders who provide clear guidance, foster effective communication, and create a work environment that supports motivation and performance. Reward giving is shown to enhance Employee Dedication by motivating them to achieve work targets and strengthening organizational loyalty. Meanwhile, promotion serves as a career incentive that encourages commitment and responsibility in task execution. Simultaneous analysis shows that these three variables collectively contribute significantly to improving employee dedication. These findings underscore that a combination of responsible leadership, an effective reward system, and transparent promotion policies can strengthen loyalty, commitment, and work ethic among employees in the Ministry of Religious Affairs. This study provides important implications for human resource management development in the public sector, particularly in strategies aimed at enhancing employee performance and dedication through appropriate managerial policies.