Abstract:Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization…
actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Abstract:Companies listed in the Jakarta Islamic Index 70 (JII70) provide a unique research context because they operate within an Islamic capital market framework that applies sharia screening criteria and financial requirements.…
. Despite being guided by the same sharia principles and regulatory environment, JII70 companies still show variations in financial performance. Although previous research has examined the factors that affect financial performance, empirical evidence regarding the influence of efficiency, market ratios, liquidity, and leverage still shows inconsistent results, particularly in companies that comply with sharia principles. Therefore, this study aims to analyze the influence of efficiency, market ratio, liquidity, and leverage on the financial performance of companies listed on JII70 by using Return on Assets (ROA) as a performance indicator. This study uses a quantitative approach by utilizing secondary data obtained from the annual reports of 57 non-financial companies during the period 2021–2025, resulting in 285 company-year observations. Panel data regression analysis was performed using the Fixed Effects model with Driscoll–Kraay error standard to overcome the problems of heteroscedasticity and autocorrelation. The results show that efficiency measured by Total Asset Turnover (TATO) and market ratio measured by Price-to-Book Value (PBV) have a positive and significant effect on financial performance. Meanwhile, liquidity measured by Current Ratio (CR) and leverage measured by Debt-to-Asset Ratio (DAR) have a positive but not statistically significant effect on financial performance. The findings of this study support the Signaling Theory by showing that efficiency and market ratio provide stronger signals regarding company quality and financial performance in the context of the Islamic capital market in Indonesia. These findings provide practical implications for managers in improving company performance as well as for investors in making more informed investment decisions
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:The leadership of student organizations is an important foundation for the sustainability and effectiveness of student activities in higher education institutions. However, many student organization leaders do not yet have…
ve a sufficient understanding of how to identify, develop, and maintain the potential of members (talent management), resulting in the leadership regeneration process often being less than optimal. This community service activity was conducted in the form of material preparation for the Student Leadership Basic Training (LDKM) organized by the Student Association (HIMA) of Economic Education on August 9, 2026, at Villa Cantik, with the theme "The Urgency of Leadership." A total of 55 students participated as event participants. The material presented focuses on talent management within organizations, covering the identification of member potential, competency development strategies, and mapping the regeneration of management. The implementation methods include interactive lectures, group discussions, and organizational case studies. The results of the activity show an increase in participants' understanding of the concept of talent management, marked by high enthusiasm in discussions and the participants' ability to formulate strategies for managing members' potential in organizational case simulations. This activity made a tangible contribution to strengthening students' leadership capacities and opened up opportunities for sustainable collaboration between academics and student organizations within the Economics Education Study Program
Abstract:Divorce is a societal problem that affects children, extended families, married couples, and the general social resilience of communities. Local wisdom values, such as siri' na pacce, sipakatau, sipakalebbi, sipakainge,…
and tudang sipulung, stand for respect, empathy, accountability, and thoughtful dispute resolution in Bugis-Makassar society. The goal of this study is to determine how applicable Bugis-Makassar traditional knowledge is to family mediation as a divorce prevention tactic and how it may be updated and revived. This study employed a descriptive design and a qualitative methodology. In-depth interviews, observations, and documentation involving couples who had experienced marital discord, as well as traditional leaders, religious leaders, mediators, and family members involved in mediation procedures, were used to collect data. Techniques for data reduction, data display, and conclusion drawing were used to analyze the data. The findings indicate that while sipakatau and sipakalebbi improve respect between married couples, siri' na pacce strengthens accountability and empathy. While tudang sipulung provides a deliberative setting for discovering common answers, sipakainge encourages constructive reminders. The findings suggest that the parties' desire to voluntarily embrace the mediation process can be increased by involving traditional authorities, religious leaders, and dependable family members. Reviving these ideals in an adaptive, equitable, and impartial manner might support family mediation. The results of this study show that incorporating local knowledge into family mediation could be beneficial in reducing divorce.
Abstract:Penelitian ini dilakukan untuk mengetahui bagaimana penerapan Electronic Government Melalui SRIKANDI di Dinas Kearsipan dan Perpustakaan Provinsi Gorontalo. Menggunakan teori e-government yang terdiri dari tiga indikator…
menurut Indrajit dalam (Andi et al., 2025), yaitu Support (Dukungan), Capacity (Kapasitas), dan Value (Nilai/Manfaat). Metode yang digunakan adalah kualitatif deskriptif dengan pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi terhadap tujuh informan. Hasil penelitian menunjukkan bahwa dari indikator Support, dukungan pimpinan dan regulasi sudah tersedia namun masih terdapat keterbatasan sarana pendukung seperti alat pemindai (scanner), perangkat komputer yang jarang mendapat pembaruan dan kualitas jaringan internet yang belum stabil. Dari indikator Capacity, sebagian besar pegawai telah mampu mengoperasikan aplikasi namun masih terdapat kesenjangan kemampuan antarpegawai serta keterbatasan infrastruktur teknologi. Dari indikator Value, aplikasi SRIKANDI telah memberikan manfaat nyata berupa efisiensi waktu, penghematan biaya operasional, pengurangan penggunaan kertas, serta pengelolaan arsip yang lebih tertib dan terintegrasi. Kesimpulannya, penerapan SRIKANDI telah berjalan cukup baik namun belum sepenuhnya optimal dan memerlukan penguatan terpadu pada ketiga indikator secara berkesinambungan.
Abstract:Philology has been utilized to study Islam which focusing mainly on early texts. Some debates from post-Orientalist, anthropological, and decolonial perspectives not only broaden the discourse but also introduced new challenges,…
llenges, such as separating text from practice and neglecting indigenous from outsider views. This article tries to show that these discourse and debates reveal a bigger issue where there is no clear way to examine how research methods influence our understanding of Islam. This study employs a qualitative method, conceptual approach to review relevant key words in Islamic studies and related fields, such as Orientalism, discursive tradition, lived religion, cosmopolitanism, and self-reflexity method. Instead of commenting methods as appropriate or not, the analysis looks at what each approach helps scholars notice, what it overlooks, and how it fits into larger systems of knowledge and power. Drawing on this analysis, the article introduces a self-reflexive framework with three main parts: epistemological reflexivity, positional reflexivity, and dialogical reflexivity. This framework is meant to help researchers plan and review Islamic studies projects, especially in Muslim-majority and less-explored areas, by encouraging them to consider texts, practices, and local ideas without making them too simple. The article contributes to ongoing debates by offering a new approach that moves beyond basic divisions and encourages a more open and thoughtful study of Islam.
Abstract:Caring behavior is a fundamental value and the core of professional nursing practice that directly contributes to the quality of patient care and recovery. One of the internal factors associated with caring behavior is spiritual…
piritual intelligence, which enables nurses to find meaning and purpose in the care they provide. However, evidence suggests that both nurses' caring behavior and spiritual intelligence still need improvement. This study aimed to examine the relationship between spiritual intelligence and nurses' caring behavior in inpatient wards. This study employed a quantitative analytical correlational design with a cross-sectional approach. A total of 53 nurses were recruited using a total sampling technique. Data were collected using the Spiritual Intelligence Self-Report Inventory (SISRI-24) and the Caring Behavior Inventory (CBI). Data were analyzed using the Chi-square test with a significance level of p < 0.05. The findings revealed that less than half of the respondents (47.2%) had low spiritual intelligence, while more than half (54.7%) demonstrated poor caring behavior. Statistical analysis showed a significant relationship between spiritual intelligence and nurses' caring behavior (p = 0.001). Nurses with higher levels of spiritual intelligence tended to demonstrate better caring behavior than those with lower levels of spiritual intelligence. Hospital management is encouraged to consider nurses' spiritual intelligence as an important aspect in efforts to enhance caring behavior and improve the overall quality of nursing services.
Abstract:Research is the systematic and planned process of collecting, processing, and analyzing data in accordance with scientific principles to seek truth, solve problems, or discover new knowledge. Conducting research often serves…
rves as a final project for undergraduate students to complete their studies; for Educational Technology undergraduates, in particular, development research is highly recommended. Development research—or Research and Development (R&D)—is a scientific method used to create new products or improve existing ones, as well as to test their effectiveness. These products may take the form of media, models, modules, or tools. Specifically for Educational Technology undergraduates, this type of research involves a scientific approach to designing, producing, and testing the feasibility of instructional products—such as interactive media, learning models, or digital modules—to address learning challenges. The primary objective of R&D for Educational Technology undergraduates is to produce instructional products that are valid, practical, and effective in solving learning problems and enhancing the quality of the learning process and performance. The benefits of such research include improved skills in creating instructional products, the ability to solve real-world learning problems, and the development of a professional portfolio.