Abstract:This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in energy sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. The research…
search method employed is a quantitative approach with a causal associative design. The data used are secondary data obtained from companies’ financial statements, with a total sample of 110 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26. The results show that partially, the Current Ratio (CR) has no significant effect on Return on Assets (ROA), with a significance value of 0.833. Meanwhile, the Debt to Equity Ratio (DER) has a negative and significant effect on Return on Assets (ROA), with a significance value of 0.000. Simultaneously, Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on Return on Assets (ROA), as indicated by an F-test significance value of 0.000. The coefficient of determination (Adjusted R Square) of 0.128 indicates that the independent variables explain 12.8% of the variation in ROA, while the remaining 87.2% is influenced by other factors outside the research model. This study concludes that capital structure plays a more dominant role in influencing profitability compared to liquidity in energy sector companies. Therefore, companies are expected to manage debt usage optimally to improve financial performance.
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:The problem in this study stems from the ASN of the Public Welfare Section not having direct access, so that it affects the implementation of the main tasks and functions. In addition, there is a lack of professional personnel…
sonnel in the field of Public Welfare in carrying out Duties and Functions and ASN has not been able to optimally read the interests of the community to obtain the priority in the field of Public Welfare that is expected. The purpose of the study is to describe and analyze the performance of ASN of the Public Welfare Section of the Regional Secretariat of Singkawang City in carrying out Duties and Functions. This study uses a descriptive research type with a qualitative approach. The results of this study indicate that the Performance of ASN of the Public Welfare Section has not been in accordance with expectations, this can be seen from the aspect of the quality of ASN performance which is not optimal, the level of consistency of program policies is not in accordance with its duties and functions. From the aspect of the quantity of ASN performance, it has not achieved results according to expectations and from the aspect of the time for completing ASN work, it can be seen that the availability of time in implementing program activities is still relatively lacking. As a suggestion or recommendation, namely to realize the quality, quantity and working time of ASN, it is necessary to understand the vision and mission and objectives of the People's Welfare Section, by socializing the vision, mission and objectives of the organization to all existing ASNs, both through staff meetings, discussions and in informal meetings and to increase the quantity of ASN work in carrying out tasks and functions, it is necessary to increase the number of ASNs with the expertise needed to implement program activities in the field of People's Welfare.
Abstract:Laboratory testing plays a crucial role in supporting patient diagnosis and monitoring; therefore, accurate and precise results are essential through the implementation of quality control (QC). Potassium level testing is…
one of the key parameters requiring robust quality control because it is closely linked to patients’ clinical conditions. This study aims to analyze the implementation of QC in potassium level testing using the EasyLyte device at the Kasih Ibu Hospital Laboratory in Surakarta. The research method used was quantitative descriptive with an observational approach using secondary data from QC results for the period from September to November 2025. Analysis was performed by calculating the mean, standard deviation (SD), coefficient of variation (CV), and evaluating the Westgard rules. The results showed that the CV values for normal and abnormal controls were within acceptable limits (≤5%), and no violations of any Westgard rules were found. This indicates that the test results have good precision and there are no deviations, either random or systematic. Overall, the analytical system is in control and the instrument performance is stable. Thus, potassium testing using the EasyLyte instrument meets quality requirements and is suitable for use in laboratory services, while still requiring QC monitoring as well as routine maintenance and calibration.
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:This study aims to analyze the role of Environmental Management Accounting (EMA) in disclosing environmental risks under the metrics and targets pillar of the Task Force on Climate-related Financial Disclosures (TCFD), as…
s well as its contribution to the achievement of SDG 13 (Climate Action) in coal companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a descriptive quantitative approach using secondary data obtained from sustainability reports. The sample consists of 17 coal companies selected through purposive sampling, resulting in 51 observations. Data analysis is conducted using content analysis with a dummy scoring method based on 17 indicators of the TCFD metrics and targets pillar. The results indicate that the level of environmental risk disclosure shows an increasing trend, from 37.71% in 2022 to 48.44% in 2024. However, the overall level remains moderate, indicating that companies are still in a transition phase toward more mature climate reporting practices. Basic indicators such as total emissions and Scope 1 and Scope 2 emissions are widely disclosed, while advanced indicators such as Scope 3 emissions and emission reduction targets remain limited. The findings also reveal that the contribution to SDG 13 is uneven: strong in providing baseline emission data, moderate in emission intensity efficiency, and weak in comprehensive inventory and long-term mitigation strategies. Furthermore, companies are categorized into three groups—best practice, intermediate, and resistant—based on their level of disclosure and EMA readiness. Companies with more developed EMA systems demonstrate stronger contributions to climate action. Overall, the study concludes that the coal sector shows positive but not yet optimal alignment with SDG 13, requiring improvements in methodological transparency, Scope 3 measurement, and science-based emission targets.
Abstract:The purpose of this study is to understand the meaning of Cost Volume Profit (CVP)-based profit in the Motiayo culture of the Rolan Upiya Karanji Gorontalo MSME. The study uses a qualitative approach with a configurative…
ideographic case study method to explore the experiences and meanings of business actors in depth. Data collection techniques were carried out through in-depth interviews, observation, and documentation, while data analysis used thematic analysis. The results of the study indicate that the meaning of profit is not understood as maximizing profits, but rather as a social construction formed through the interaction between economic rationality and cultural values. There are two main meanings found, namely profit as a balance of stakeholder interests and profit as social legitimacy. Profit is interpreted as a balance of stakeholder interests when business actors balance cost management, production volume, and social relations within the business. In addition, profit is also interpreted as social legitimacy when business success is measured based on acceptance and sustainability of work relationships and the social environment. This study shows that the concept of Cost Volume Profit not only functions as an economic analysis tool but can also be understood in a social and cultural context. Thus, this research contributes to the development of accounting studies that are not solely financially oriented but also consider the social and cultural dimensions of business practices.
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:This study examines the digitalization of agriculture and its implications for food security in South Sulawesi, focusing on structural challenges, policy responses, and pathways toward sustainable self-sufficiency. Despite…
te relatively stable rice production, food security in the province remains vulnerable to climate variability, irrigation constraints, fragmented distribution systems, and uneven digital integration. Using a mixed-method approach that combines quantitative survey data and qualitative policy analysis, this research evaluates the relationship between digital adoption and farmer performance. The findings indicate that farmers utilizing digital tools demonstrate higher production stability, stronger market price awareness, and better planting planning accuracy compared to non-digital farmers. However, digital literacy gaps and limited institutional coordination constrain broader system transformation. Policy responses remain largely reactive and sectorally fragmented. The study proposes a Digital-Sustainable Self-Sufficiency Framework that integrates digital infrastructure expansion, smart irrigation governance, supply chain monitoring, and inter-agency coordination. The findings suggest that digitalization should be positioned not merely as technological adoption but as a governance transformation mechanism to strengthen adaptive capacity, enhance coordination, and achieve resilient and sustainable food security.