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THE EFFECT OF AUDITOR EXPERIENCE AND SELF-EFFICACY ON AUDITOR PERFORMANCE AT THE REGIONAL INSPECTORATE OF BONE BOLANGO DISTRICT

Rahman, Wahyuni, Noholo, Sahmin, Danial, Hendra Pratama
Abstract: This study aims to determine the effect of auditor experience and self-efficacy on auditor performance at the Bone Bolango Regency Inspectorate. This study used a quantitative approach with a causal associative method. Data… ata were collected by distributing questionnaires to 38 respondents selected using a census sampling technique (total sampling). Data analysis techniques included classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-tests and F-tests) using Statistical Package for the Social Sciences (SPSS) version 26 software. The results indicate that, partially, auditor experience has no significant effect on auditor performance, while self-efficacy has a positive and significant effect on auditor performance. Simultaneously, auditor experience and self-efficacy have a significant effect on auditor performance. The coefficient of determination indicates that 73.1% of the variation in auditor performance can be explained by auditor experience and self-efficacy, while the remaining 26.9% is influenced by factors outside the research model.

THE INFLUENCE OF DIGITAL HEALTH COMPETENCE ON HEALTHCARE SERVICE PERFORMANCE AT KING ABDULLAH MEDICAL CITY, 2026: A QUANTITATIVE APPROACH USING STRUCTURAL EQUATION MODELING (SEM-PLS)

Albeah, Ali Mohammed, Hasan, Hafizah Che
Abstract: Digital transformation has fundamentally reshaped healthcare service delivery worldwide, particularly in tertiary hospitals that rely heavily on integrated digital systems such as Electronic Health Records (EHRs), telemedicine,&#8230; dicine, clinical decision support systems, and data-driven healthcare technologies. Despite rapid technological advancement, limited empirical evidence explains how healthcare professionals’ digital competence contributes to healthcare service performance within the context of healthcare transformation in Saudi Arabia. Previous studies have primarily focused on technological adoption or technical outcomes, while the psychological and organizational mechanisms underlying digital healthcare performance remain underexplored. Drawing upon the Job Demands–Resources (JD-R) Theory and Resource-Based View (RBV), this study investigates the influence of Digital Health Competence (DHC) on Healthcare Service Performance (HSP), examining the mediating role of Work Engagement (WE) and the moderating role of Organizational Support (OS). This study employed a quantitative cross-sectional explanatory design using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were collected from 312 healthcare professionals at King Abdullah Medical City (KAMC), Saudi Arabia, selected through stratified random sampling. The study included physicians, nurses, pharmacists, and allied healthcare professionals actively utilizing digital healthcare systems in clinical practice. Measurement instruments were adapted from internationally validated scales, including the European Digital Competence Framework for Health Professionals, Utrecht Work Engagement Scale (UWES), and Perceived Organizational Support Scale. Data analysis included assessment of the measurement model, structural model evaluation, mediation analysis, moderation analysis, effect size (f²), predictive relevance (Q²), and model fit indices. The findings demonstrated that Digital Health Competence had a positive and significant effect on Healthcare Service Performance (β = 0.328, p < 0.001) and Work Engagement (β = 0.541, p < 0.001). Work Engagement significantly influenced Healthcare Service Performance (β = 0.462, p < 0.001) and partially mediated the relationship between Digital Health Competence and Healthcare Service Performance (β = 0.250, p < 0.001). In addition, Organizational Support significantly moderated the relationship between Digital Health Competence and Work Engagement (β = 0.217, p < 0.001). The structural model demonstrated substantial explanatory power (R² HSP = 0.683) and satisfactory predictive relevance. This study contributes theoretically by extending the application of JD-R Theory and RBV within the context of digital healthcare transformation in tertiary hospitals. The study proposes an integrated model demonstrating that digital competence functions not only as a technical capability but also as a strategic personal resource that enhances work engagement and healthcare service quality. Practically, the findings emphasize the importance of strengthening digital competency development, supportive organizational climates, and adaptive digital infrastructures to improve healthcare professionals’ performance and accelerate sustainable healthcare transformation in Saudi Arabia.

DIGITAL HEALTH COMPETENCE AND HEALTHCARE SERVICE PERFORMANCE AMONG HEALTHCARE PROFESSIONALS IN SAUDI ARABIA

Albeah, Ali Mohammed, Hasan, Hafizah Che
Abstract: Digital transformation in healthcare services has significantly changed how healthcare professionals deliver clinical care, particularly in technology-based tertiary hospitals. Digital Health Competence (DHC) has become&#8230; a crucial factor determining service effectiveness, clinical decision quality, and operational efficiency in modern healthcare organizations. This study aims to analyze the influence of digital health competence on healthcare service performance at King Abdullah Medical City (KAMC), Saudi Arabia, with work engagement as a mediating variable and organizational support as a moderating factor. This study employed a quantitative cross-sectional design. The sample consisted of 312 healthcare professionals at KAMC selected through stratified random sampling. Data were collected using a Likert-scale questionnaire ranging from 1 to 5 and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings revealed that digital health competence had a positive and significant effect on healthcare service performance (β = 0.412; p < 0.001). Digital competence also significantly influenced work engagement (β = 0.528; p < 0.001), while work engagement mediated the relationship between digital competence and healthcare service performance (β = 0.216; p < 0.001). Furthermore, organizational support strengthened the relationship between digital competence and work engagement. These findings indicate that digital competence not only improves service efficiency and quality but also functions as a psychological resource that enhances healthcare professionals’ motivation and dedication. Practically, the study provides important implications for hospitals in improving healthcare professionals’ digital competence through continuous training, the development of user-friendly digital systems, and adaptive organizational support.

DETERMINANT FACTORS INFLUENCING NURSING RESILIENCE ON NURSING WORK EFFICIENCY AT KING FAHAD SPECIALIST HOSPITAL – QASSIM CLUSTER 2026

A, Hanan Saad, Alayed, Alayed, Hasan, Hafizah Che
Abstract: The complexity of modern healthcare services has led nursing personnel to face high workloads, intensive emotional demands, and dynamic, high-risk working environments. These conditions make nursing resilience an essential&#8230; al psychological factor in maintaining the effectiveness and efficiency of nursing performance. This study aimed to analyze the determinant factors influencing nursing resilience and its impact on nursing work efficiency at King Fahad Specialist Hospital in 2026. This study employed a quantitative cross-sectional design using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach. The study population consisted of all active nurses at the Qassim Health Cluster, totaling 4,425 nurses. A total of 356 respondents were selected using stratified random sampling. Data were collected using the Nursing Resilience Scale, Nursing Work Efficiency Scale, Utrecht Work Engagement Scale, and Perceived Organizational Support Scale, all of which had been tested for validity and reliability. Data analysis was conducted using SmartPLS 4. The results showed that organizational support (β = 0.431; p < 0.001), work engagement (β = 0.388; p < 0.001), psychological well-being (β = 0.362; p < 0.001), and a supportive work environment (β = 0.295; p < 0.001) had significant positive effects on nursing resilience. Conversely, high workload negatively affected nursing resilience (β = -0.276; p < 0.001). Nursing resilience was also found to have a significant positive effect on nursing work efficiency (β = 0.614; p < 0.001). The R-square value of 0.71 indicated that the research model explained 71% of the variance in nursing work efficiency. Nursing resilience is a strategic psychological resource influenced by organizational, psychological, and work environment factors in improving nursing work efficiency. This study is expected to provide theoretical contributions to the development of nursing management and healthcare organizational behavior literature, as well as practical contributions for hospitals in designing strategies to strengthen healthcare workers’ psychological resilience based on human-centered healthcare management.

ORGANIZATIONAL CULTURE AND WORK INNOVATION IN IMPROVING NURSING SERVICE QUALITY IN THE MAKKAH HEALTH CLUSTER, SAUDI ARABIA, 2026

Aljarary, Khadija Lafi, Hasan, Hafizah Che
Abstract: Nursing service quality is a critical determinant of healthcare performance. Organizational culture and work innovation are recognized as key organizational factors influencing service quality, yet empirical evidence in&#8230; cluster-based healthcare systems remains limited. This study examines the relationship between organizational culture and work innovation in improving nursing service quality in the Makkah Health Cluster, Saudi Arabia 2026. A quantitative cross-sectional design was employed involving 312 registered nurses selected through stratified random sampling. Data were collected using validated questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 4). Organizational culture significantly influences work innovation (β = 0.52, p < 0.001) and nursing service quality (β = 0.41, p < 0.001). Work innovation also significantly affects nursing service quality (β = 0.46, p < 0.001). Work innovation partially mediates the relationship between organizational culture and nursing service quality. The model explains 67% of variance in nursing service quality (R² = 0.67). Organizational culture improves nursing service quality directly and indirectly through work innovation. Strengthening organizational culture and fostering innovation are essential strategies for healthcare service improvement

THE RELATIONSHIP BETWEEN EMOTIONAL INTELLIGENCE AND NURSING WORK EFFICIENCY AT KING FAHAD SPECIALIST HOSPITAL – QASSIM CLUSTER 2026

A, Hanan Saad, Alayed, Alayed, Hasan, Hafizah Che
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&#8230; 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.

A STRUCTURAL EQUATION MODELING ANALYSIS OF WORKLOAD, COMPETEN, AND JOB STRESS ON TRUNOVER INTENTION IN ALFAMART RETAIL STAFF (A Case Study of Alfamart Employees in South Gorontalo City)

Monoarfa, Mirnawati, Asi, Lisda L, Monoarfa, Mohamad Agus Salim
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&#8230; 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.

ISLAMIC LEGAL PROTECTION FOR CRYPTO INVESTORS: A JURIDICAL ANALYSIS OF DIGITAL CRIMES IN VIRTUAL CURRENCY TRANSACTIONS

Darmawan, Jaya, Ritonga, Husin, Halim, Abdul
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&#8230; 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.

THE STRATEGY OF MADRASAH PRINCIPALS IN BUILDING EFFECTIVE LEADERSHIP TO IMPROVE TEACHER PERFORMANCE AT STATE ISLAMIC JUNIOR HIGH SCHOOLS IN PADANGSIDIMPUAN CITY

Huakbar, Subuh Waldo, Anhar, Anhar, Hasibuan, Zainal Efendi
Abstract: This background is based on the importance of the effective leadership role of madrasah principals in improving teacher performance, particularly at Padangsidimpuan State Islamic Junior High School. Challenges such as lack&#8230; ck of teacher motivation, minimal professional training, and suboptimal communication between leaders and staff are factors that hinder performance improvement. Therefore, adaptive and innovative leadership strategies are needed to create a conducive work environment and encourage improvements in the quality of education. Methodology: This research uses a descriptive qualitative approach with data collection methods through participant observation, in-depth interviews, and documentation studies at MTsN 1, MTsN 2, and MTsN Preparatory State Islamic Junior High School 3. Padangsidimpuan. Data were analyzed using the Miles and Huberman model through data reduction, data presentation, and conclusion drawing. The results of this study showed that the madrasah principal implemented eight main strategies in building effective leadership to improve teacher performance; (1). Coaching strategy, through training, individual mentoring, and Professional Learning Community (PLC). (2). Supervision strategy, based on participatory academic supervision and constructive feedback. (3). Motivation strategy, through verbal appreciation, emotional support, and professional development. (4). Reward strategy in the form of certificates, incentives, and additional task trust. (5). Discipline strengthening strategy with a systemic, restorative approach, and based on a collective work culture. (6). Family gathering strategy to build emotional bonds and social capital in the madrasah environment. (7). Structured academic supervision strategy through a cycle Collaborative planning, observation, and reflection. (8) Lesson Study strategy as a vehicle for developing distributive leadership and improving the quality of learning. Effective leadership of madrasah principals is built through a holistic approach that integrates administrative, pedagogical, and relational aspects. The implemented strategy has proven significant in improving teacher performance through increased competence, motivation, collaboration, and a positive work culture. This study recommends the need to strengthen teacher development programs and leadership training based on Islamic values for the sustainable improvement of educational quality in madrasahs.

CIVIL-MILITARY CORRIDOR RESILIENCE MODEL FOR INFRASTRUCTURE MANAGEMENT IN INDONESIA’S OUTERMOST BORDER ISLAND: EVIDENCE FROM MIANGAS ISLAND

G, Brantas Suharyo, Noonphakdee, Thamrongchai, Suksiengsri, Phongpincharn
Abstract: Infrastructure management in outermost border islands is not only a matter of physical development, but also a strategic issue related to sovereignty, community welfare, connectivity and national defence. This article examines&#8230; amines infrastructure management on Miangas Island, one of Indonesia’s northernmost outer islands bordering the Philippines. Although Miangas already has several basic and strategic infrastructures, including roads, an airport, a port, electricity facilities, clean water sources, telecommunications, health facilities and security infrastructure, these assets have not yet functioned as an integrated and reliable system. The main problem is therefore not the absence of infrastructure, but the gap between physical availability and functional performance. This study uses a qualitative descriptive-analytical approach based on field observation, semi-structured interviews and document review. Data were analysed using the Miles and Huberman model, supported by STEEP+M and SWOT analysis. The findings show that infrastructure management in Miangas is influenced by three main indicators: infrastructure availability and quality, connectivity and accessibility, and infrastructure sustainability. Internally, Miangas has strengths in its strategic geography, existing infrastructure assets, state institutional presence, social cohesion and strong national identity. However, these strengths are constrained by weak service quality, limited maintenance, unstable connectivity, a fragile local economy and inadequate maritime surveillance. Externally, Miangas benefits from national legal support, strategic policy status and Indonesia–Philippines cooperation, but faces threats from cross-border dependence, illegal fishing, border violations, environmental pressure and geopolitical sensitivity. The SWOT analysis places Miangas in the WO quadrant, meaning that external opportunities should first be used to overcome internal weaknesses. This article proposes the Civil-Military Corridor Resilience Model as an integrated framework that connects public services, logistics, energy, local markets, maritime security and territorial defence in one border resilience system.