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 aims to analyze the Influence of performance appraisal on employee performance by considering the mediating role of the work environment and management style. Performance appraisal is a strategic tool in human…
resource management to assess employee achievements and provide feedback. However, its effectiveness is often influenced by the conditions of the work environment and the leadership style applied by the organization. Through a literature review of Scopus-indexed journals from 2020–2025, this study identifies the relationship between performance appraisal, work environment, management style, and employee performance. The review results show that a fair and transparent appraisal system can enhance employee motivation and performance. The work environment acts as an important mediator because comfortable and supportive conditions influence employees' responses to feedback. In addition, transformational and participative management styles strengthen the positive impact of appraisal
Abstract:This study aims to examine the effect of environmental accounting disclosure and environmental performance on the financial performance of banking companies listed on the Indonesia Stock Exchange during the period 2019–2023.…
�2023. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of eight banking companies selected through purposive sampling. Financial performance is measured using Return on Assets (ROA), environmental performance is measured using the Sustainable Banking Assessment (SUSBA) index, and environmental accounting disclosure is measured using the Environmental Disclosure Index (EDI). The data are analyzed using multiple linear regression analysis after passing classical assumption tests. The results indicate that environmental accounting disclosure has a positive and significant effect on financial performance. In addition, environmental performance also has a positive and significant effect on financial performance. These findings suggest that transparent environmental disclosure and the implementation of sustainable banking practices contribute to improved financial performance. Therefore, banking companies are encouraged to enhance environmental accounting disclosure and strengthen environmental performance as part of their sustainability strategy.
Abstract:Social interaction that occurs on social media serves not only as a means of social interaction but also as a primary platform for information dissemination and public opinion formation. However, the ease of access and interactivity…
nteractivity of social media also pose serious challenges regarding the application of digital ethics. Freedom in social media is not limitless freedom. Digital ethics involves principles and norms that govern user behavior in creating, producing, and distributing content with full responsibility. The 2020 Digital Civility Index (DCI) report regarding changes in community behavior in social media usage and forms of communication interaction places Indonesia at the lowest rank in the civility index. Incivility in social media conduct by the community results in significant vulnerability and threats of division, unrest, and conflict within society. Digital ethics involves principles and norms that govern user behavior in creating, producing, and distributing content with full responsibility. Ethics and morals have an attachment to one another.
Keywords: Digital Ethics, social media, values, socio-cultural
Abstract:Based onthe conditions of the Village Development Index (IDM) for Putren Village, usingscoring analysis in 2023, the score was 0.694, with a detailed Social Resilience Index (IKS) score ofSocial Resilience Index (IKS) is…
0.748, the Economic Resilience Index (IKE)is 0.667, and the Environmental Resilience Index (IKL) is 0.667. With this IDM score, Putren Villageis classified as a developing village because it has not yetoptimized its Economic Resilience Index and Environmental Resilience Index.This study aims to formulate a development strategy for Putren Villagetowards becoming an independent village based on the IDM. The analysis method applied inthis study is descriptive qualitative through content analysis. Thedata collection methods used are questionnaires and interviews. The results of the analysisshow that the development strategy for Putren Village towards becoming an independentvillage based on IDM criteria and community expectations is directed at the developmentand repair of village roads, the provision of integrated drainage, the formation of BUMDesand the improvement of the competence of the community
Abstract:Serang Regency has 326 villages with great agricultural, industrial, and coastal potential, but still faces north-south regional disparities, 18% stunting, and low digital literacy and female participation in the economy.…
. This study examines the effectiveness of innovative pentahelix-based collaboration as a strategy for accelerating sustainable village development in Serang Regency within the framework of the Village SDGs and the 2025-2045 RPJPD vision. The objectives of this study are (1) to analyze the forms and mechanisms of pentahelix collaboration, (2) to evaluate its impact on improving the Village Development Index and achieving Village SDGs, and (3) to formulate concrete policy recommendations for the Serang Regency Government. The benefits of this study include operational guidelines for regional policy makers, replication of the model in similar areas in Banten, and contribution to the national target of independent villages towards Indonesia Emas 2045. The methodology used is descriptive qualitative with a systematic literature review and secondary document analysis. The results show that pentahelix collaboration has succeeded in increasing the average IDM by 18.71%, reducing village poverty by 4.08%, and strengthening the circular economy. Recommendations include allocating 15% of Village Funds for digital platforms and forming a district pentahelix task force.
Abstract:Obesity in mothers is a major worldwide health issue that significantly raises the need for obstetric procedures, especially cesarean sections. Numerous difficulties for both mothers and newborns have been linked to elevated…
ated pre-pregnancy and gestational body mass indexes (BMI). The purpose of this study is to characterize the distribution of delivery methods among pregnant women who are obese at Dr. H. Abdul Moeloek Regional Hospital in Lampung Province, Indonesia. Total sampling was used to perform a quantitative, descriptive retrospective analysis. 58 pregnant women with a BMI of 30 kg/m² or above who gave birth between 2017 and 2023 were included. SPSS version 27.0 was utilized for data analysis. Findings out of the 58 instances that could be analyzed, 69.0% of obese pregnant women gave delivery via cesarean section, 27.6% gave birth spontaneous vaginally, and 3.4% had a vacuum induction. The majority (31.0%) were between the ages of 35 and 39, and 77.6% were multiparous. The type of delivery was found to be strongly influenced by maternal age, parity, and obesity. Being obese greatly raises the risk of having a cesarean section, especially for older and multiparous women. Reducing needless cesarean rates and improving mother and newborn outcomes may be possible with early treatments such as lifestyle modification education, prenatal counseling, and BMI-based risk assessment.
Abstract:This study examines the relationship between the concept of Maqashid Al-Quran and the optimization of budget management in the context of Islamic economics. Using the systematic literature review method, this article collects…
lects and analyzes publications from Scopus indexed journals in the last 10 years to identify conceptual frameworks and indicators of budget efficiency that can be synergized with the principles of Maqashid Al-Quran. The findings of the study show that the implementation of maqashid values—such as the protection of soul, religion, intellect, descent, and property—can be the basis for formulating budgeting policies that are not only efficient but also socially just. In addition, this article develops an innovative analysis model, integrates budget efficiency indicators with the maqashid principle, and offers practical implementation recommendations for researchers and policymakers. The implications of this research are expected to help in the formulation of more holistic and progressive Islamic economic policies. This research has shown that the integration of the principles of Maqashid Al-Quran into budget management has the potential to improve fiscal policy by strengthening aspects of justice, transparency, and efficiency. Using the systematic literature review method, this article not only identifies gaps in the conventional literature, but also offers an innovative framework that can be used as a reference for researchers and practitioners in the development of Islamic economics. The implementation of this framework requires a joint commitment between stakeholders to reform fiscal governance and integrate ethical values at every policy stage. It is hoped that the results of this research will provide inspiration for the development of a long-term strategy that is progressive, based on maqashid in budget management, and will be an important contribution in realizing public governance that is fair, efficient, and oriented towards community welfare.
Abstract:The rising prevalence of obesity in Indonesia contributes to increased risk of metabolic diseases such as diabetes mellitus. Body Mass Index (BMI) is commonly used to assess nutritional status and may be correlated with…
long-term blood glucose levels measured by Hemoglobin A1c (HbA1c). This study aimed to explore the relationship between BMI and HbA1c levels in patients at Prima Medika General Hospital, Denpasar. A cross-sectional analytic observational design was employed, involving 30 purposively selected respondents. BMI was calculated from weight and height measurements, while HbA1c levels were assessed using the immunoturbidimetric method. Results showed an even distribution of respondents in the normal and overweight BMI categories (each 46.5%), while 50% had HbA1c levels >8%. However, Pearson correlation analysis indicated no statistically significant relationship between BMI and HbA1c levels (p=0.982; r=-0.004). The study concludes that BMI does not have a linear correlation with HbA1c levels. Other factors such as type and duration of therapy, disease progression, and patient adherence may play a greater role in influencing glycemic control and should be further investigated.
Abstract:This article examines the historical development of qiraat Al-Qur'an in Indonesia using a socio-historical analysis approach. The article discusses the dynamics of the spread and development of qiraat from the time of the…
e arrival of Islam in the 13th century to the contemporary era in 2023. The analysis was carried out based on primary literature studies sourced from classical qiraat books and secondary research documentation from Scopus indexed journals. The research also examines the role of qiraat expert figures in Indonesia as well as the development of qiraat teaching methods that are adapted to the local cultural context. The research results show that the qiraat tradition in Indonesia experienced a significant transformation along with the interaction between Islamic values and local culture, which in turn formed the variety of qiraat that is popular in the archipelago. It is hoped that these findings can fill the gap in literature regarding the history of qiraat in Indonesia and offer a new perspective for the development of religious studies in the future.