Abstract:Improving the quality of modern healthcare services largely depends on the effectiveness and efficiency of nursing personnel as the frontline providers of patient care. The complex and high-pressure work environment of specialized…
pecialized hospitals requires nurses to cope with emotional demands, heavy workloads, and rapid decision-making in critical situations. These conditions make emotional intelligence one of the important psychological factors influencing nursing performance quality. This study aimed to analyze the relationship between emotional intelligence and nursing work efficiency at King Fahad Specialist Hospital – Qassim Cluster, Saudi Arabia, in 2026. This study employed a quantitative approach with a cross-sectional design. The study population consisted of all active nurses working at King Fahad Specialist Hospital, Qassim Health Cluster. A total of 312 nurses were selected using stratified random sampling. Data were collected using the Emotional Intelligence Scale and Nursing Work Efficiency Scale, both of which had been tested for validity and reliability. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The results revealed that emotional intelligence had a positive and significant effect on nursing work efficiency, with a path coefficient of 0.642, t-statistics of 9.871, and p-value < 0.001. The R-square value of 0.58 indicated that emotional intelligence explained 58% of the variance in nursing work efficiency. Emotional regulation and empathy emerged as the dominant indicators contributing to improved communication quality, clinical decision-making, and patient care effectiveness. This study concludes that emotional intelligence is an important psychological resource in improving nursing work efficiency in specialized hospitals. The findings strengthen the Job Demands–Resources (JD-R) Theory and Emotional Intelligence Theory in explaining the relationship between psychological resources and nursing performance. This study is expected to provide theoretical contributions to the development of nursing management literature and practical contributions for hospitals in designing healthcare human resource development strategies based on psychological well-being.
Abstract:The increasing environmental issues, particularly the problem of plastic waste in Indonesia, as well as the gap between awareness and purchasing behavior of environmentally friendly products, have become important phenomena…
ena in this study. This study aims to analyze the effect of green promotion and green packaging on green purchase behavior, as well as to examine the role of environmental knowledge as a mediating variable in Easy Green Unilever products. In this study, data were collected through a survey distributed to users of Easy Green Unilever products in Indonesia, with a total of 400 respondents obtained. The research method employed a descriptive and quantitative approach, using non-probability sampling with a purposive sampling technique. In data processing, this study utilized SmartPLS software. The results indicate that green promotion and green packaging have a positive and significant effect on green purchase behavior. In addition, environmental knowledge is proven to have a significant effect on green purchase behavior and is able to mediate the relationship between green promotion and green packaging on green purchase behavior. The conclusion of this study emphasizes that increasing consumers’ environmental knowledge is a key factor in strengthening the effectiveness of green marketing strategies in encouraging environmentally friendly purchasing behavior.
Abstract:Micro enterprises in the Keputih area of Surabaya play an important role in supporting local economic activity, particularly through small-scale food, beverage, and daily-consumption businesses. However, many micro-entrepreneurs…
preneurs still face difficulties in managing their finances systematically. Financial records are often kept manually, inconsistently, or based on memory, making it difficult for business owners to clearly identify cash flow, operating costs, profit levels, and business growth potential. This study aims to analyze the financial management practices of micro enterprises in Keputih, Surabaya, identify the main challenges in applying simple accounting, and examine how basic accounting practices contribute to profitability and business sustainability. This research uses a qualitative approach through direct observation and in-depth interviews with micro-enterprise owners from different business sectors in the Keputih area. The findings show that most business owners have not yet implemented formal accounting systems, but simple practices such as recording daily income, separating business and personal funds, calculating basic costs, and monitoring stock can improve financial control and decision-making. The main obstacles include limited accounting knowledge, lack of discipline in record-keeping, and the perception that small businesses do not require structured financial reports. This study highlights the importance of simple accounting as a practical tool for strengthening profitability, financial awareness, and the sustainability of micro enterprises in local urban communities.
Abstract:This study aims to analyze strategies for strengthening work culture through the implementation of ethical leadership and servant leadership at PT. Mitsubishi Electric Automotive Indonesia, and to identify the challenges…
and contributions of these two leadership styles to strengthening work culture in the automotive manufacturing industry. This study used a qualitative approach with a single case study method. Data were collected through in-depth interviews with 10 informants consisting of management level, supervisors, and production line employees. Participatory observation was conducted over three weeks, supported by analysis of company documents. Data analysis used direct interview methods and in-depth observation. The results of the study revealed five main implementation strategies: (1) leaders exemplifying ethical behavior; (2) employee empowerment through delegation of authority; (3) developing two-way communication mechanisms; (4) creating a supportive and family-like work environment; and (5) integrating ethical values into the performance management system. The dimensions of family atmosphere and identification with the leader were identified as key success factors in Indonesia's collectivist cultural context. Key challenges include resistance to change, measuring short-term impact, and consistency amidst production pressures. This study recommends integrating ethical values and servant behavior into recruitment systems, developing ethics-based leadership training programs, and designing performance management systems that balance quantitative targets with ethical behavior assessments. This study is the first to integrate ethical leadership and servant leadership within a framework for strengthening work culture in the automotive manufacturing industry, with specifically case study in PT. Mitsubishi Electric Automotive Indonesia and identifies the family atmosphere dimension as a novel finding within a collectivist cultural context.
Abstract:This study aims to determine the effect of workload and competence on turnover intention with work stress as a mediating variable among Alfamart employees in South Gorontalo City. This research employed a quantitative approach…
proach with data collection conducted through questionnaires distributed to 62 respondents. Data analysis was carried out using inferential quantitative analysis with SEM-PLS 3.1. The results of the study indicate that: (1) workload has a positive but insignificant effect on turnover intention with an effect value of 7.80%; (2) competence has a positive and significant effect on turnover intention with an effect value of 27.90%; (3) workload has a positive and significant effect on work stress with an effect value of 37.60%; (4) competence has a positive and significant effect on work stress with an effect value of 51.80%; (5) work stress has a positive and significant effect on turnover intention with an effect value of 58.40%; (6) workload through work stress has a positive and significant effect on turnover intention with an effect value of 21.90%; and (7) competence through work stress has a positive and significant effect on turnover intention with an effect value of 30.20%. The R-square value of the turnover intention variable is 60.00%, indicating that turnover intention can be explained by the variables in this study, while the remaining 40.00% is influenced by other variables such as job satisfaction and compensation. The R-square value of work stress is 35.90%, while the remaining 64.10% is influenced by other variables such as the work environment.
Abstract:This study aims to determine the Cost Structure in Determining Selling Prices using the Cost Plus Pricing method in the Depula Adzra food business in Gorontalo City. The type of research used in this study is a Quantitative…
ive method with a Descriptive approach. The data used are primary data in the form of interviews, Observations and Documentation with the owner of the Depula Adzra business. The results of the study show that the calculation of selling prices using the cost plus pricing method shows a difference with the selling price set by the business. The selling price of goat kabuli rice according to Depula Adzra is IDR 1,000,000, while based on the cost plus pricing method it is obtained at IDR 1,269,055. Conversely, on the beef kabuli rice menu, the selling price according to Depula Adzra is IDR 800,000, while the calculation result of the cost plus pricing method is IDR 1,037,673. This difference shows that the determination of selling prices in the business is not entirely based on systematic cost calculations.
Abstract:This study aims to analyze the implementation of the entity concept in Micro, Small, and Medium Enterprises (MSMEs) in the marine capture fisheries sector, focusing on Mr. Niko’s fishing business in Lemito Village, Pohuwato…
uwato Regency. The entity concept, which emphasizes the separation between business and personal finances, is essential in producing reliable financial information and ensuring business sustainability. However, in practice, many small-scale fishermen still combine business and household finances, leading to difficulties in assessing financial performance. This research employs a qualitative descriptive approach to examine existing financial practices and evaluate the application of accounting principles based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Data were collected through observation, interviews, and documentation of financial transactions. The results indicate that prior to the intervention, the business applied a simple and manual recording system without structured financial statements and without implementing the entity concept. After applying SAK EMKM-based financial reporting, including the preparation of income statements and statements of financial position, the financial condition of the business became more transparent and measurable. The business recorded a net profit of IDR 11,449,235 and showed a balanced financial position. Furthermore, the implementation of the entity concept improved financial control, enabled accurate profit measurement, supported asset management planning, and increased credibility with external stakeholders. In conclusion, the application of the entity concept and standardized financial reporting significantly enhances financial management practices and contributes to the sustainability of MSMEs in the fisheries sector.
Abstract:This study aims to analyze and formulate a concept of Islamic legal protection for crypto investors in responding to the dynamics of digital crimes within virtual currency transactions. Departing from the rapid development…
nt of blockchain technology and the recognition of crypto assets as tradable commodities in Indonesia, this research identifies a normative ambiguity between positive law and religious fatwas, particularly concerning the permissibility and legal legitimacy of cryptocurrencies from a sharia perspective. The inherent characteristics of crypto assets-namely volatility, speculative tendencies, and vulnerability to digital crimes such as hacking, fraud, market manipulation, and money laundering-generate significant risks for Muslim investors. Within the framework of fiqh al-muʿāmalāt and maqāṣid al-sharīʿah, especially the principle of ḥifẓ al-māl (protection of wealth), this study asserts that investor protection constitutes not merely a regulatory necessity but an integral dimension of the higher objectives of Islamic law in safeguarding justice, transparency, and economic welfare. Methodologically, this research employs a normative-maqāṣidī approach through an interdisciplinary analysis integrating Islamic jurisprudence, national positive law, and the study of digital financial technology. The focus of the inquiry is directed toward identifying the typologies of digital crimes within the crypto ecosystem, evaluating the effectiveness of national regulations and religious fatwas, and formulating a model of Islamic legal protection that is preventive, corrective, and educational in nature. The expected outcome of this dissertation is the construction of a conceptual framework of ḥimāyah al-mustatsmir (investor protection) grounded in maqāṣid al-sharīʿah, adaptive to the digital era, and strengthened through synergy among the state, financial authorities, and fatwa institutions. Accordingly, this study contributes not only to the advancement of contemporary fiqh al-muʿāmalāt discourse but also offers an applicable normative framework for the development of a secure, equitable, and sustainable sharia-based digital economic system.
Abstract:This research is motivated by the issue of the effectiveness of witness and victim protection within the Indonesian criminal justice system, which is considered not yet to fully reflect the values of restorative justice…
nor to be harmoniously integrated into the framework of the national legal system. Although regulatory frameworks have been established through Law Number 13 of 2006 as amended by Law Number 31 of 2014 concerning the Protection of Witnesses and Victims, as well as various regulations related to whistleblower and justice collaborator protection, their implementation continues to face normative and structural weaknesses. The lack of synchronization between the Criminal Procedure Code (KUHAP), the Draft Criminal Procedure Code (RUU KUHAP), and other sectoral regulations has resulted in the suboptimal role of the Witness and Victim Protection Agency (LPSK) in guaranteeing the rights of witnesses, victims, perpetrator-witnesses, and reporters, particularly in criminal cases with broad and organized impacts. From the perspective of maqāṣid al-syarī‘ah and the Pancasila Justice Theory, legal protection for witnesses and victims should not be merely procedural-formal in nature, but must be directed toward the restoration of dignity, the assurance of security, and the comprehensive protection of human rights. This study aims to analyze the regulatory weaknesses in witness and victim protection from the perspective of the criminal justice system and to reconstruct such regulations based on restorative justice values. Employing a normative legal research paradigm combined with conceptual, statutory, and theoretical approaches, this research positions the Pancasila Justice Theory as the grand theory, the Legal System Theory as the middle theory, and the Legal Protection Theory as the applied theory. The findings indicate that regulatory reconstruction is necessary through strengthening the institutional position of LPSK, harmonizing it with the Draft Criminal Procedure Code (RUU KUHAP), and reinforcing the protection of whistleblowers and justice collaborators in a more comprehensive and non-discriminatory manner. This reconstruction is directed toward establishing a witness and victim protection system oriented toward restoration (restorative justice), balanced interests among the parties, and the realization of social justice as mandated by the values of Pancasila and human rights principles.
Abstract:This study aims to analyze the effect of Quick Ratio (QR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) on firm value as measured by Price to Book Value (PBV) in consumer non-cyclical sector companies listed on…
the Indonesia Stock Exchange during the 2021–2024 period. The consumer non-cyclical sector was selected because it consists of companies producing essential goods with relatively stable demand, making it an important sector in the national economy. This research employed a quantitative approach using secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 196 observations. Data analysis was conducted using multiple linear regression analysis with SPSS software, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, Quick Ratio has no significant effect on firm value, indicating that short-term liquidity is not the main consideration for investors in assessing company value. Debt to Asset Ratio also has no significant effect on firm value, meaning that the level of debt dependence does not directly determine market valuation. Meanwhile, Return on Assets has a positive and significant effect on firm value, indicating that profitability is the main factor influencing investor confidence and market value. Simultaneously, Quick Ratio, Debt to Asset Ratio, and Return on Assets have a significant effect on firm value. The coefficient of determination (R²) value of 0.510 indicates that 51.0% of firm value variation can be explained by the three independent variables, while the remaining 49.0% is explained by other factors outside this study.