Abstract:Maintaining employees’ Work-Life Balance (WLB) remains a major challenge for organizations operating under high operational demands. This study examines the effect of Individualized Consideration on Work-Life Balance through…
hrough Organizational Citizenship Behavior (OCB), with Work Overload as a moderating variable. A quantitative explanatory approach was employed using a census survey involving 149 operational employees at PT PLN (Persero) UPT Cikupa, Indonesia. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings reveal that Individualized Consideration has a positive and significant effect on Organizational Citizenship Behavior but does not have a significant direct effect on Work-Life Balance. Organizational Citizenship Behavior, in turn, has a positive and significant effect on Work-Life Balance and fully mediates the relationship between Individualized Consideration and Work-Life Balance. Meanwhile, Work Overload does not significantly moderate the relationship between Individualized Consideration and Work-Life Balance. These findings demonstrate that individualized leadership contributes to employees’ Work-Life Balance primarily through the development of Organizational Citizenship Behavior rather than through a direct mechanism, particularly in a high-demand operational environment. Practically, the study suggests that organizations should strengthen Organizational Citizenship Behavior by fostering collaboration, voluntary support, and constructive interpersonal behavior among employees, rather than relying solely on individualized leadership practices to improve Work-Life Balance.
Abstract:This study examines the effect of Environmental, Social, and Governance (ESG) disclosure, green investment, and sustainability reporting quality on firm value, with firm size as a moderating variable in energy sector companies…
panies listed on the Indonesia Stock Exchange in 2024. The study employed a quantitative associative approach using secondary data obtained from annual reports, sustainability reports, and financial statements. Purposive sampling produced 65 observations that met the research criteria. Data were analyzed using Moderated Regression Analysis (MRA), supported by classical assumption tests and hypothesis testing. The findings indicate that ESG disclosure does not significantly affect firm value. In contrast, green investment and sustainability reporting quality have positive and significant effects on firm value. Firm size also has a positive and significant direct effect on firm value. However, firm size does not moderate the relationship between ESG disclosure, green investment, or sustainability reporting quality and firm value. Simultaneously, ESG disclosure, green investment, and sustainability reporting quality significantly affect firm value. The first regression model explains 36.0% of the variation in firm value, while the moderation model explains 74.4%. These findings imply that energy sector companies should prioritize concrete green investment initiatives and improve the quality, completeness, and credibility of sustainability reporting to strengthen market value and stakeholder confidence.
Abstract:This study was motivated by fluctuations in the stock prices of mining sector companies listed in the IDX30 index during 2021–2024, Indonesia’s mineral downstreaming policy, and inconsistencies in previous research findings.…
indings. This study aimed to analyze the effects of interest rates and financial performance, as measured by the debt-to-equity ratio (DER) and earnings per share (EPS), on the stock prices of IDX30 mining companies and to examine the moderating role of inflation. The population comprised all mining sector companies listed in the IDX30 index during the year 2021–2024, while the sample was selected using purposive sampling. This study employed a quantitative explanatory approach and panel data regression with Moderated Regression Analysis. The results showed that interest rates had a negative and significant effect on stock prices, whereas EPS had a positive and significant effect. DER did not significantly affect stock prices. Furthermore, inflation did not moderate the effects of interest rates, DER, or EPS on stock prices. These findings imply that mining companies should maintain sustainable profitability and consider interest rate dynamics in financial decision-making. Investors should also consider macroeconomic conditions and company fundamentals when formulating investment strategies.
Abstract:This study aims to analyze the influence of work skills, work discipline, and work motivation on employee performance with a reward scheme as a moderation variable in BU17 employees of PT. Tjiwi Chemical Paper Factory, Tbk.…
bk. The research uses an explanatory quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The research population amounted to 379 employees with a sample of 192 respondents selected using purposive sampling techniques. Data collection was carried out through a questionnaire based on the Likert scale and analyzed using SmartPLS 3.0. The results of the study show that work skills, work discipline, and work motivation have a positive and significant effect on employee performance. In addition, reward schemes have been shown to be able to moderate the relationship between job skills, work discipline, and work motivation to employee performance significantly. These findings suggest that rewards not only serve as a form of organizational reward, but also as a work behavior reinforcer that is able to increase the effectiveness of individual contributions to performance achievement. This research provides theoretical implications in the development of the human resource management literature based on reinforcement theory and human capital theory, as well as practical implications for companies in designing a fair, transparent, and performance-based reward system to increase organizational productivity and effectiveness.
Abstract:This study examines the influence of Maqashid Sharia dimensions on halal cosmetic usage intention among married Muslim women and investigates the moderating role of price affordability. A quantitative approach was employed…
ed using a survey method involving 157 married Muslim women residing in the Greater Jakarta area (Jabodetabek), Indonesia. Respondents were selected through purposive sampling, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The findings reveal that among the five Maqashid Sharia dimensions examined, only hifz al-mal (protection of wealth) and hifz al-nasl (protection of lineage) significantly and positively influence halal cosmetic usage intention. In contrast, hifz al-din (protection of religion), hifz al-nafs (protection of life), and hifz al-aql (protection of intellect) do not show significant effects. Price affordability demonstrates a significant direct positive effect on usage intention; however, it does not moderate the relationships between any of the Maqashid Sharia dimensions and usage intention. The model explains 65.5% of the variance in halal cosmetic usage intention (R² = 0.655) with a predictive relevance value of Q² = 0.469. These findings suggest that economic rationality and family orientation serve as the primary drivers of halal cosmetic consumption among married Muslim women, rather than individual religiosity or health awareness. This study contributes to the literature by applying the Maqashid Sharia framework to consumer behavior research and provides practical implications for halal cosmetic industry stakeholders.
Abstract:Early childhood development is influenced by nutrition, health, caregiving, and opportunities for age-appropriate stimulation (World Health Organization, 2020). This study examined the association between maternal knowledge…
dge of early stimulation and developmental screening outcomes and compared developmental outcomes between stunted and non-stunted toddlers. A quantitative analytic study with a cross-sectional design was conducted among 125 mother–toddler pairs in the working area of Balaiselasa Public Health Center, Pesisir Selatan Regency, Indonesia. Maternal knowledge was assessed using a structured questionnaire, developmental status was screened using the Kuesioner Pra Skrining Perkembangan (KPSP), and stunting was determined from length/height-for-age according to age and sex. Data were analyzed using descriptive statistics and Pearson’s Chi-Square test. Moderate maternal knowledge was found in 59 mothers (47.2%). Developmental screening outcomes were appropriate in 68 toddlers (54.4%), questionable in 48 (38.4%), and deviant in 9 (7.2%). Maternal knowledge was associated with developmental screening outcomes (χ²=10.187; df=4; p=0.037; Cramer’s V=0.202). Stunting status was also associated with developmental category (χ²=6.279; df=2; p=0.043). Because some expected cell counts were below five, the chi-square findings should be confirmed using an exact or Monte Carlo test. The findings support integrated maternal education, developmental screening, growth monitoring, and nutritional follow-up in primary health services.
Abstract:Abrogation (abrogation) holds a central, vexed position in Islamic legal-theological hermeneutics. Classical uṣūl al-fiqh elaborated a technical theory of abrogation that attempted to mediate the diachronic process of revelation…
revelation and the demands of fixity of legal judgment (ḥukm). Tradition receipts that later scripture abrogates earlier scripture wherever actual, unavoidable contradiction is found, classically expressed as "al-nāsikh wa-l-mansūkh.". Pre-modern thinkers classified modes and cases of abrogation, inferred them from revelational phases, and counted suspected cases throughout the Qur'an and Sunna. Modern scholarship avoids both epistemic pretensions and hyperbolic earlier assertions of abrogation. The article tracks early meanings, introduces intratraditional caution that moderated abrogation, and evaluates recent re-analyses based on coherence theory, maqāṣid (purposes), historicization in context, and ethics. It argues that abrogation was included in pre-modern dogmatics as a component of a package of other hermeneutical strategies (specification, restriction, prioritization, suspension) and that available resources allow for a less ambitious, economy-of-means approach. A renovated dogma leaner, evidence-based, and syncretized with maqāṣid and semantics can ensure the normativity of revelation and make the law more attentive to modern moral concerns, such as gender justice, religious pluralism, and violence. The paper reaches its climax with the proposal of a "manifest conflict resolution" regime. where abrogation is held in reserve as a last resort and not the initial starting point and has ramification for legal rulings (fatwā), legal codification and education more widely. (Hallaq 1993; Kamali 2003; Auda 2008; Rahman 1982; Abu Zayd 2006).
Abstract:This study aims to analyze the influence of Regional Economic Innovation and Green Economy on Regional Economic Resilience with Digital Governance as a moderation variable in 33 districts/cities in North Sumatra Province…
for the 2020–2025 period. The study uses an explanatory quantitative approach with secondary data in the form of panel data which is analyzed using panel data regression through Common Effect Model, Fixed Effect Model, and Random Effect Model. The selection of the best model was carried out using the Chow Test, Hausman Test, and Lagrange Multiplier Test, while hypothesis testing was carried out through t-test, F test, determination coefficient, and Moderated Regression Analysis (MRA). The results of the study show that the Fixed Effect Model is the best model. Regional Economic Innovation, Green Economy, and Digital Governance have a positive and significant effect on Regional Economic Resilience. In addition, Digital Governance has been proven to strengthen the influence of Regional Economic Innovation and Green Economy on Regional Economic Resilience. The Adjusted R² value of 81.8% indicates that the model has an excellent ability to explain variations in regional economic resilience. These findings affirm the importance of strengthening regional innovation, implementing a green economy, and accelerating the transformation of digital government as a sustainable, adaptive, inclusive, and competitive regional economic development strategy in North Sumatra Province.
Abstract:The increasing demand for corporate transparency in sustainability practices, the development of ESG reporting regulations in Indonesia, and the persistent issues of credibility in disclosures such as greenwashing and inconsistent…
consistent information quality indicate that Environmental, Social, and Governance (ESG) disclosures are not always perceived positively by the market. This condition is important because ESG disclosures that are not supported by substantive implementation may be viewed as an additional cost, risk, or merely a form of compliance, which in turn may reduce firm value. Therefore, this study aims to analyze the effect of environmental disclosure, social disclosure, and governance disclosure on firm value by incorporating independent commissioners as a moderating variable. Firm value is measured using Tobin’s Q because it reflects market valuation of the company’s performance and growth prospects. The sample consists of companies included in the SRI-KEHATI index during the 2020–2024 period, with a total of 227 unbalanced panel observations analyzed using panel data regression. The results show that environmental disclosure, social disclosure, and governance disclosure have a negative and significant effect on firm value. Independent commissioners are able to weaken the negative effect of environmental disclosure and governance disclosure on firm value, but they are unable to moderate the relationship between social disclosure and firm value. These findings suggest that ESG disclosure in sustainability-oriented companies is not yet fully perceived as a value-creating factor when it is not supported by convincing implementation quality. Practically, these findings are intended to encourage companies not only to increase the extent of ESG disclosure, but also to strengthen the substantive implementation and supervisory role of independent commissioners to enhance the credibility of sustainability information
Abstract:This study aims to analyze the effect of Price Earning Ratio (PER), Debt to Equity Ratio (DER), and Current Ratio (CR) on firm value, with firm size as a moderating variable, in industrial sector companies listed on the…
Indonesia Stock Exchange during the 2022–2024 period. This study employed a quantitative approach with an associative method. The data used were secondary data obtained from companies’ annual financial reports. The sample was determined using purposive sampling, resulting in 44 companies with a total of 132 firm-year observations. The data were analyzed using Moderated Regression Analysis (MRA), supported by classical assumption tests, correlation coefficient analysis, coefficient of determination analysis, simultaneous testing, and partial testing. The results of the moderation model show that firm size has a positive and significant effect on firm value, with a significance value of 0.043. Meanwhile, PER, DER, and CR do not have a significant effect on firm value after firm size and the interaction variables are included in the model. The moderation test results indicate that firm size is unable to moderate the effect of PER, DER, and CR on firm value, as all interaction variables have significance values greater than 0.05. Although PER has a positive and significant effect on firm value in the first model, this effect is no longer significant in the moderation model. The coefficient of determination in the moderation model is 12.1%, indicating that the model’s ability to explain variations in firm value remains limited. These findings indicate that firm size is a more dominant factor in explaining firm value than PER, DER, and CR in the moderation model.