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 business strategy and profitability on firm value, with Corporate Social Responsibility (CSR) as a mediating variable at Bank BPD DIY. This study uses a quantitative causality…
approach with a confirmatory nature, testing the extent to which the Resource-Based View (RBV) and Stakeholder Theory are confirmed in the context of the regional banking industry. Primary data were collected through a 1–5 Likert-scale questionnaire from all BPD DIY managers (census method, 163 respondents) who met the criteria of managerial position, minimum three years of service, and involvement in strategic policy. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS. This involved testing the outer model (convergent validity, discriminant validity, reliability) and inner model (path coefficient, R², f², Q²) to assess the direct and indirect effects between variables. The variables studied included business strategy, profitability, CSR, and firm value, operationalized across several dimensions, including future orientation, operational efficiency, the social and environmental dimensions of CSR, and market value and corporate reputation. The instrument was independently developed based on theoretical synthesis (David & David, Houston, Teodorescu Ionescu, Carroll, and others), then validated through expert judgment before being tested for validity and reliability on pilot respondents. The results showed that business strategy had a positive effect on CSR and firm value, while profitability had a positive effect on CSR and firm value, aligning with the view that slack resources and a prospector strategy encourage stronger CSR activities and improved market perception. CSR was shown to have a positive effect on firm value and acted as a mediating variable in the relationships between business strategy and firm value and profitability and firm value. Thus, CSR implementation strengthens the transmission of the influence of strategy and financial performance on increasing firm value. These findings confirm that the integration of a sustainability-oriented business strategy, strong profitability performance, and consistent CSR implementation is a crucial combination for enhancing firm value in the regional banking sector.
Abstract:This study examines consumer behavior towards sustainable products, specifically investigating the influence of environmental attitudes and green product attributes on green purchase intention among Tanimbar Ikat Weaving…
consumers in Tanimbar Islands Regency. Employing a quantitative approach with Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis through SmartPLS software, data were collected from 385 respondents selected via purposive sampling based on consumers who knew and had purchased Tanimbar woven products. The research tested direct relationships and moderating effects of premium price, education, and gender variables. Results revealed that environmental attitudes (β = 0.349; t = 5.306; p = 0.000) and green product attributes (β = 0.207; t = 3.014; p = 0.003) significantly and positively influence green purchase intention, with the model explaining 60.7% of the variance (R² = 0.607) and demonstrating strong predictive relevance (Q² = 0.539). However, the three moderating variables—premium price, education, and gender—did not significantly strengthen or weaken these relationships, indicating that environmental consciousness and product perception remain dominant factors regardless of demographic or economic considerations. These findings provide practical implications for traditional craft entrepreneurs in developing sustainability-based marketing strategies and empowering the local creative economy, while contributing to the sustainable development goals through cultural preservation and environmental conservation in Indonesia's eastern region.
Abstract:This research is motivated by the low level of compliance of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial reports in accordance with applicable accounting standards. This study aims to understand the…
he meaning of financial reporting requirements for MSMEs, analyze behavioral aspects that influence compliance with financial reporting, and examine the use of financial reports in the business decision-making process. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with MSMEs and analyzed thematically to explore the informants' subjective experiences. The results show that MSMEs interpret financial reporting as a simple recording tool that functions to control cash flow and business continuity, rather than as a formal administrative obligation. Compliance with financial reporting is influenced by the perception of ease, experience, and habits of business actors. Furthermore, financial reports are used only to a limited extent in business decision-making and are often combined with intuition and personal experience. These findings emphasize the need for a behavioral approach to improve the quality of MSME financial reporting.
Abstract:The development of digital payment systems has driven the increasing use of the Indonesian Standard Quick Response Code (QRIS) as a practical and integrated cashless transaction method. Although QRIS adoption continues to…
o increase, its continued use is still influenced by trust, perceived risk, and the prevalence of fraud in digital transactions. This study aims to analyze the influence of trust and risk on QRIS use, with fraud as a moderating variable, in the city of Bandung. This study used a quantitative approach with a survey of 200 QRIS user respondents. The data analysis technique used was Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that trust had a positive and significant effect on QRIS use, while risk had a negative and significant effect. Furthermore, fraud moderated the relationship between trust and QRIS use by weakening the influence of trust, and moderated the relationship between risk and QRIS use by strengthening the influence of risk. These findings confirm that although QRIS offers convenience and efficiency, perceptions of risk and fraud remain crucial factors influencing usage behavior. This research is expected to provide theoretical contributions to the development of digital payment technology adoption models and provide practical implications for regulators, payment service providers, and MSMEs in strengthening security, improving digital literacy, and building user trust in the QRIS payment system.
Abstract:This study analyzes the use of the BTN Properti for Developer application in the Home Ownership Credit (KPR) application process at Bank BTN Manado Branch using the Technology Acceptance Model (TAM) and User Experience (UX)…
UX) approaches. The study used a descriptive qualitative method through in-depth interviews with four developer users of the application. Data analysis was conducted using the Miles and Huberman model which includes data reduction, data presentation, and conclusion drawing. The results show that the BTN Properti for Developer application is generally well received by developers because it is considered easy to use, has a clear application flow, and is able to improve the efficiency of time, costs, and energy through a digital process. However, several obstacles were still found, such as limited document upload size, navigation that is not fully intuitive, and delays in status updates outside of operating hours. Support from BTN was considered quite responsive through training and direct communication, although improvements in the communication features in the application are needed. Based on the TAM analysis, application acceptance is influenced by perceptions of usefulness and ease of use, while from a UX perspective the application shows good usability and usefulness quality, but still requires development in the aspects of interactivity and accessibility. This study concludes that the BTN Properti for Developer application plays an important role in supporting the digital transformation of mortgage applications, with a note that continuous development is needed to optimize services and be user-oriented.
Abstract:Mental disorders are a health problem that remains a major challenge in Indonesia. Auditory hallucinations are a sensory perception disorder that often occurs in patients with schizophrenia. Patients have difficulty distinguishing…
inguishing between real and unreal stimuli, which can lead to risky behaviors such as harming themselves or others. One non-pharmacological intervention that can be applied to address hallucinations is the rebuke technique, which is a firm and directed verbal action to reject perceived hallucinations. The purpose of this study is to describe nursing care for patients with sensory perception disorders: auditory hallucinations with the application of the rebuke technique as the main intervention. This study uses a descriptive case study approach on one patient in the Flamboyan Ward of Dr. RM. Soedjarwadi Klaten Mental Hospital. Data collection was carried out through interviews, observations, and documentation studies, then analyzed based on the stages of the nursing process. The results showed that after the rebuke technique intervention was consistently implemented for three days, there was a decrease in the frequency of hallucinations from 3-4 times to 1-2 times a day. The patient also showed an increase in the ability to recognize and reject hallucinations independently. Furthermore, the patient began to engage in social interactions and participate more actively in daily activities. The conclusion is that the reprimand technique has proven effective as a nursing intervention in addressing auditory hallucinations. This intervention is simple, easy to implement, and can improve the patient's coping skills in dealing with hallucinatory symptoms.
Abstract:This study analyzes the phenomenon of homophone pyramid language in the Lani Tribe of Papua Pegunungan, revealing that homophones in the Lani language are not merely linguistic coincidences but embody unique phonological…
patterns and semantic variations deeply connected to the tribe’s cultural and environmental context. Through descriptive linguistic analysis and field-based data collection, the study identifies several instances of lexical homophony such as tu (“door” / “road”), mayu (“rain” / “salt”), nengge (“eat” / “drink”), ngilu (“cucumber” / “snack”), eyo (“tree” / “barren”), kolee (“leader” / “older man”), abila (“pregnant” / “fat man”), and anuka (“head” / “Anuak tribe”). These examples demonstrate that meaning in the Lani language is primarily determined by contextual cues and pragmatic usage. The findings suggest that homophones in Lani function as linguistic features and cultural expressions that reflect the tribe’s perception of nature, community roles, and social identity. This research contributes to a broader understanding of Papuan linguistics and underscores the importance of preserving indigenous languages as repositories of cultural knowledge and intellectual heritage.
Abstract:Background: Visual hallucinations are sensory perception disturbances in which individuals perceive objects or shadows that do not actually exist, even though they appear vivid and real. Therefore, nursing interventions…
are needed to reduce the occurrence of visual hallucinations in patients, one of which is through dzikir (remembrance of Allah). Linguistically, dzikir comes from the word dzakar, which means remembering. Remembering Allah implies maintaining one’s consciousness toward Him by following specific etiquettes prescribed in the Qur’an and Hadith. The purpose of dzikir is to purify the heart and glorify Allah SWT. Purpose: To determine the implementation of nursing care for patients with sensory perception disturbances: visual hallucinations, with a focus on dzikir practice. Method: This study used a descriptive method in the form of a case study. Results: The case study showed that the patient was able to carry out SP 1–3 with a focus on dzikir practice, as indicated by behavioral changes such as feeling calmer, being able to recite dzikir independently, and experiencing reduced hallucinations. This suggests that dzikir is quite effective. Conclusion: Nursing care for patients with sensory perception disturbances, specifically visual hallucinations, with a focus on dzikir intervention over three days, can help control hallucinations
Abstract:This study aims to analyze the income of offline store traders in the Gorontalo City Central Market after the emergence of Online Shop. The main problem raised is to examine the impact of the rise of online shops on the…
financial condition of traditional traders. This study uses a qualitative method with a descriptive approach to explore the experiences and deep perceptions of the affected traders. The research informants consisted of 5 shop owners (textiles, shoes, and cosmetics) in the Gorontalo City Central Market who have been running their businesses for many years. The results of the study consistently show that the presence of online shops has had a very significant negative impact on the financial condition of offline store traders in the Gorontalo City Central Market.Before the rise of online shops (around 2018 and below), offline store sales conditions were very good and stable, with an average daily turnover ranging from IDR 1,000,000 to IDR 2,000,000, even reaching up to IDR 5,000,000 during the high season. After the emergence of online shops (around 2018-2020), merchants' income experienced a sharp decline.