Abstract:This study aims to analyze the influence of locus of control and independence on the performance of internal auditors at the Regional Inspectorate of Bone Bolango Regency. This research employs a quantitative approach with…
th a causal research design. The population and sample consist of 38 internal auditors, using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results show that partially, locus of control does not have a significant effect on internal auditor performance, while independence has a positive and significant effect. Simultaneously, locus of control and independence significantly influence internal auditor performance. The coefficient of determination indicates that 55.1% of the variation in internal auditor performance can be explained by locus of control and independence, while the remaining 44.9% is influenced by other factors outside the research model. These findings indicate that internal auditor performance is more strongly influenced by professional factors such as independence than by psychological factors such as locus of control. Therefore, efforts to improve internal auditor performance should focus on strengthening auditor independence to ensure objective and professional audit practices.
Abstract:In Indonesia, various disasters frequently occur, and in many cases, they are not solely caused by natural factors, but also by irresponsible human behavior and activities regarding the environment. These disasters include…
de floods caused by illegal logging and indiscriminate waste disposal that clog waterways; forest fires often caused by land clearing by burning; and river pollution caused by untreated household and industrial waste. These conditions demonstrate that human behavior plays a significant role in exacerbating environmental damage and increasing the risk of disasters in various regions of Indonesia. The purpose of this study is to show data regarding the Synergy of Pancasila and Politics on Ecological Citizenship Education in Puay Village, Papua Province. The research method used in this study is a qualitative approach, while the type of research used is a case study. The results of this study show data that efforts to protect the environment which is part of the ecological citizenship carried out by the Puay Village community are by planting trees, cleaning the banks of Lake Sentani in Puay Village when commemorating the entry of the Gospel in Puay Village, and introducing the nature around Lake Sentani to students of SDN 5 Puay Village. The conclusion of this study is that the Puay Village community has contributed to protecting nature, especially the environment around Lake Sentani, which is the lifeblood of the Puay Village community.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, including those managed by women. However, the sustainability of MSMEs still faces various challenges, particularly regarding low…
financial literacy and limited business capital. These conditions can affect the ability of female entrepreneurs to manage and develop their businesses sustainably. This study aims to determine the influence of financial literacy and business capital on the sustainability of women-owned MSMEs in Limboto Subdistrict, Gorontalo Regency. The method used in this study is a quantitative method with primary data obtained from questionnaires using a Likert scale. The sample collection process used the proportionate stratified random sampling technique. The strata in this study consisted of 14 villages in Limboto Subdistrict, Gorontalo Regency, with a total sample of 175 respondents. The data analysis technique employed Structural Equation Modeling (SEM), operated using the AMOS 24 program. The results of the study indicate that financial literacy does not have a significant effect on business sustainability, while business capital has a positive and significant effect on business sustainability. Furthermore, financial literacy and business capital simultaneously have a positive and significant effect on business sustainability, explained by an R-square value of 94.6%, while the remaining 5.4% is contributed by other variables outside the research model.
Abstract:Healthcare service quality is an important factor influencing patient satisfaction, particularly in pediatric nursing services in hospitals. The SERVQUAL model, which includes the dimensions of tangible, reliability, responsiveness,…
ponsiveness, assurance, and empathy, is widely used to evaluate healthcare service quality. This study aimed to analyze the relationship between service quality and pediatric patient satisfaction in the Bung Hatta Inpatient Ward of Tk III Dr. Reksodiwiryo Hospital, Padang. This study employed a quantitative approach with an analytic descriptive design and a cross-sectional method. The sample consisted of 30 respondents who were parents or guardians of pediatric patients hospitalized for at least three days. Respondents were selected using an accidental sampling technique. Data were collected using a SERVQUAL-based questionnaire with a Likert scale and analyzed using univariate and bivariate analysis with the Chi-square test at a significance level of 0.05. The results showed that the majority of respondents were satisfied with nursing services (80%). Bivariate analysis indicated significant relationships between the tangible (p=0.033), reliability (p=0.049), and assurance (p=0.040) dimensions and pediatric patient satisfaction. However, responsiveness and empathy dimensions were not statistically associated with patient satisfaction (p>0.05). In conclusion, nursing service quality is associated with pediatric patient satisfaction in several SERVQUAL dimensions, particularly tangible, reliability, and assurance. Continuous improvement in nursing service quality is necessary to enhance satisfaction among pediatric patients and their families in hospital settings.
Abstract:This study aims to analyze the level of conformity of carbon emission disclosure based on Environmental Management Accounting (EMA) through the GRI 305 standard in companies included in the IDX LQ45 Low Carbon Leaders (LQ45LCL)…
Q45LCL) index during the period 2022–2024. The increasing global attention to Environmental, Social, and Governance (ESG) issues encourages companies to improve transparency in environmental reporting, particularly regarding carbon emissions. EMA plays an important role as an internal accounting system that provides environmental information used in sustainability reporting. However, variations in the quality of carbon emission disclosure among companies indicate that the implementation of EMA is not yet fully optimal. This research uses a quantitative descriptive approach by analyzing the level of disclosure conformity of GRI 305 indicators in sustainability reports of companies included in the IDX LQ45 Low Carbon Leaders index. The level of conformity is calculated by comparing the number of disclosed indicator criteria with the maximum number of criteria that should be disclosed. The classification of disclosure levels includes not applied, limited disclosure, partially applied, well applied, and fully applied. The results show that the level of carbon emission disclosure among companies varies across the observation period. Several companies demonstrate an increasing trend in disclosure, while others experience fluctuations or remain at a limited disclosure level. Overall, most companies fall within the partially applied category, indicating that carbon emission disclosure has not yet been comprehensively implemented according to the GRI 305 standards. These findings suggest that although companies in the LQ45LCL index are recognized as low-carbon leaders, improvements in the implementation of Environmental Management Accounting are still needed to enhance the transparency and completeness of carbon emission reporting.
Abstract:The rapid expansion of the digital economy in Indonesia has significantly transformed business practices and, consequently, the landscape of business dispute resolution. This study presents a critical comparative analysis…
s of arbitration—particularly online arbitration—and conventional court litigation in resolving business disputes in post-digitalization Indonesia. The research focuses on two principal aspects: legal certainty and time efficiency. Using normative juridical analysis supported by relevant legal theories, including Progressive Legal Theory, Development Legal Theory, and Legal Convergence Theory, this study examines the adaptability of dispute resolution mechanisms within the framework of Law Number 30 of 1999 on Arbitration and Alternative Dispute Resolution and related regulations governing electronic court administration. The findings indicate that arbitration, especially through Online Dispute Resolution (ODR), offers greater procedural flexibility, shorter resolution time, and cost efficiency compared to conventional litigation, which remains burdened by rigid procedural stages, administrative complexity, and case backlogs. Digitalization has further enhanced arbitration efficiency by enabling electronic submission of documents, virtual hearings, and digital evidence examination. However, challenges persist, including technological infrastructure limitations, data security concerns, and the need for regulatory harmonization to ensure enforceability and equal legal legitimacy with court decisions. This study concludes that while digital arbitration demonstrates superior time efficiency and practical advantages, regulatory reform and institutional strengthening are essential to guarantee optimal legal certainty in Indonesia’s evolving digital business environment.
Abstract:The creative service industry, particularly wedding organizer services, has experienced significant growth in Indonesia due to changing lifestyles, increasing consumer expectations, and rising demand for professionally managed…
anaged wedding events. This study aims to analyze the Business Model Canvas (BMC) as a business strategy at Win Production Wedding Organizer in Bandar Lampung City. The Business Model Canvas, introduced by Osterwalder and Pigneur (2010), is used as a strategic framework to examine nine key business elements: customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structure. This research employs a qualitative descriptive approach, with data collected through interviews, observations, and documentation involving business owners, employees, and customers. Data validity was ensured using triangulation techniques. The findings indicate that Win Production targets middle and upper-middle income couples as its primary customer segment and offers integrated, professional, and flexible wedding services tailored to client needs. The business model demonstrates strong alignment across all nine BMC components, contributing to enhanced competitiveness and business sustainability. The study confirms that Business Model Canvas is an effective strategic tool for analyzing and improving business models in service-based industries, particularly wedding organizer businesses operating in competitive local markets.
Abstract:This study is motivated by the intensifying competition in Indonesia's banking industry amid digital transformation and growing global economic mobility. In such a context, product innovation becomes a crucial strategy to…
o strengthen a bank's competitive position. PT Bank Woori Saudara Indonesia 1906 Tbk introduced the WiGo Savings product, specifically designed for South Korean citizens who plan to live or work in Indonesia through a pre-account opening scheme. This research aims to analyze the role of WiGo Savings in enhancing the bank's competitiveness, particularly in terms of product differentiation and the potential strengthening of low-cost funds (CASA). The study employs a qualitative descriptive approach with a case study method, using literature review and secondary data analysis from bank reports, media publications, and academic references related to banking innovation. The findings indicate that the pre-arrival account opening mechanism reduces administrative barriers, accelerates service activation, and creates early customer engagement. The product also shows the potential to increase CASA composition, leading to lower cost of funds and greater flexibility in credit pricing. Furthermore, WiGo enhances product differentiation and institutional branding as a bank responsive to cross-border transaction needs. However, its effectiveness depends on successful market education, cross-jurisdiction regulatory compliance, and technological system integration.
Abstract:This study synthesized Ni-doped ZnO (Ni0.05Zn0.95O) and TiO2 (Ni0.05Ti0.95O2) via immersion-assisted coprecipitation for hydrogen production. UV-Vis confirmed bandgap reduction to 2.87 eV (ZnO) and 2.82 eV (TiO2), enabling…
ng visible light activity. XRD and SEM verified Ni incorporation and a significant reduction in crystal size (to 21 nm). To mitigate rapid particle sedimentation (25 min), sodium silicate was applied as a dispersant, successfully extending suspension stability to 4 hours. Notably, this chemical stabilization maintained a lower reactor temperature (49°C) compared to mechanical stirring (52°C), preventing efficiency loss due to thermal effects. Ni0.05Zn0.95O exhibited the highest photocatalytic activity, attributed to its superior Ni atomic composition. This research demonstrates that combining Ni-doping with chemical dispersion effectively optimizes both the electronic and physical properties of photocatalysts for enhanced hydrogen harvesting.
Abstract:The beauty service industry has experienced rapid growth in recent years, particularly in specialized services such as nail art. In a highly competitive market, service quality and consumer satisfaction are considered critical…
itical factors influencing purchase decisions. This study aims to analyze the influence of service quality and consumer satisfaction on consumer purchase decisions at Glosse Nail Studio.
This research employs a quantitative approach using a survey method. Data were collected from customers of Glosse Nail Studio through structured questionnaires. Service quality is measured using dimensions adapted from SERVQUAL, including tangibles, reliability, responsiveness, assurance, and empathy. Consumer satisfaction is measured based on customers’ overall evaluation of service performance, while purchase decision is assessed through indicators reflecting consumer intention and actual buying behavior. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, including validity and reliability tests, classical assumption tests, t-tests, F-tests, and coefficient of determination (R²).
The results indicate that service quality has a positive and significant effect on consumer purchase decisions. Furthermore, consumer satisfaction also significantly influences purchase decisions. Simultaneously, service quality and consumer satisfaction significantly affect purchase decisions, indicating that higher perceived service performance leads to greater customer satisfaction and ultimately strengthens purchasing decisions.