Abstract:The increasing demand for corporate transparency in sustainability practices, the development of ESG reporting regulations in Indonesia, and the persistent issues of credibility in disclosures such as greenwashing and inconsistent…
consistent information quality indicate that Environmental, Social, and Governance (ESG) disclosures are not always perceived positively by the market. This condition is important because ESG disclosures that are not supported by substantive implementation may be viewed as an additional cost, risk, or merely a form of compliance, which in turn may reduce firm value. Therefore, this study aims to analyze the effect of environmental disclosure, social disclosure, and governance disclosure on firm value by incorporating independent commissioners as a moderating variable. Firm value is measured using Tobin’s Q because it reflects market valuation of the company’s performance and growth prospects. The sample consists of companies included in the SRI-KEHATI index during the 2020–2024 period, with a total of 227 unbalanced panel observations analyzed using panel data regression. The results show that environmental disclosure, social disclosure, and governance disclosure have a negative and significant effect on firm value. Independent commissioners are able to weaken the negative effect of environmental disclosure and governance disclosure on firm value, but they are unable to moderate the relationship between social disclosure and firm value. These findings suggest that ESG disclosure in sustainability-oriented companies is not yet fully perceived as a value-creating factor when it is not supported by convincing implementation quality. Practically, these findings are intended to encourage companies not only to increase the extent of ESG disclosure, but also to strengthen the substantive implementation and supervisory role of independent commissioners to enhance the credibility of sustainability information
Abstract:This study aims to systematically analyze the influence of Occupational Safety and Health (K3) on employee productivity through organizational commitment and company culture using the Systematic Literature Review (SLR) approach.…
pproach. K3 has a strategic role in creating a safe and healthy work environment, which not only contributes to reducing the number of occupational accidents and occupational diseases, but also has implications for improving employee performance and productivity. However, the relationship between K3 and productivity is not always direct, but rather influenced by psychological and organizational factors, especially organizational commitment and company culture. This study uses the SLR method with PRISMA steps. Articles filtered from the Scopus journal database with the topic The study process is carried out systematically through the stages of identification, screening, feasibility assessment, and determination of final articles in accordance with the inclusion and exclusion criteria that have been set. The results of the study show that the effective implementation of K3 has a positive effect on employee productivity both directly and indirectly. Organizational commitment acts as a mediator that strengthens these relationships through increased employee loyalty, attachment, and responsibility, while a company culture that supports safety values strengthens collective norms and performance orientation in Indonesia published between 2021 and 2026 in a total of 5,863 articles. After elimination according to the criteria, only 41 articles were considered and extracted. These findings confirm that K3 is not only seen as a regulatory obligation, but as a strategic instrument in human resource management to improve the sustainability and competitiveness of the organization. Theoretically, this study integrates the concepts of K3, organizational commitment, company culture, and productivity in a comprehensive conceptual framework, and practically provides managerial implications in strengthening performance based on work safety.
Abstract:This narrative review explores whether high-potential workers (HiPo) within Indonesian organizations across various sectors consistently exhibit elevated levels of emotional intelligence (EI), and it assesses the relevance…
ce of the Competency Based Model proposed by Boyatzis in the identification and development of HiPos. The review compiles freely accessible scholarly articles from 2024 to 2025, with a focus on research from Indonesia and includes one primary benchmark study on high-potential individuals for comparison, as studies specific to Indonesian HiPo are scarce. Findings reveal that being classified as a HiPo does not necessarily correlate with having high EI. Research directly related to high potential employees indicates that cognitive-intrapersonal skills such as initiative, desire for learning, and the ability to think outside conventional limits are stronger indicators of high potential than emotional-interpersonal skills. Research from various Indonesian sectors, including manufacturing, energy, construction, and public services, suggests that while EI plays a significant role in enhancing employee productivity, work performance, job satisfaction, and effectiveness in management, its influence typically operates through mediating factors instead of serving as a direct predictor. Furthermore, talent management research in Indonesia shows that numerous organizations still depend on performance evaluations and fragmented methods instead of comprehensive competency frameworks. This review concludes that the Competency Based Model is relevant in Indonesian organizations across different sectors; however, it should be viewed as encompassing a range of competencies rather than a single attribute. While EI is valuable, it is not an essential or sufficient criterion for determining high-potential employees.
Abstract:The rapid growth of the telecommunications industry, driven by increasing demand for digital services, is not always accompanied by stable financial performance due to cost pressures, competition, and infrastructure investment…
stment requirements. This condition requires companies to manage their finances effectively, making financial ratio analysis important in evaluating corporation performance. This study aims to analyze the effect of activity ratios, liquidity ratios, and solvency ratios on the financial performance of telecommunication companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research uses a quantitative approach with a descriptive research design. The data used are secondary data obtained from financial statements. The sampling technique uses purposive sampling with 18 companies over a three-year period, resulting in 54 observations. The analysis method used is multiple linear regression with SPSS. The independent variables include activity ratio (TATO), liquidity ratio (CR), and solvency ratio (DER), while the dependent variable is financial performance (ROE). The outcome show that partially, the activity ratio does not have a substantial effect on financial performance. Meanwhile, liquidity and solvency ratios have a negative and substantial effect on financial performance. Simultaneously, all three ratios have a substantial effect on financial performance. These findings indicate that financial performance is influenced by asset management, the ability to meet obligations, and capital structure.
Abstract:This study aims to determine the effect of learning styles on academic achievement, the effect of learning motivation on academic achievement, and the effect of learning styles and learning motivation on academic achievement.…
ment. Sampling was carried out using a simple purposive sampling technique so that 44 students were obtained. Data collection used an online questionnaire. Data analysis used multiple linear regression analysis. The results of the study showed that the partial test (t-test) concluded that learning styles had a significant effect on academic achievement and learning motivation had a significant effect on academic achievement. Based on the F test, it was concluded that learning styles and learning motivation jointly influenced the learning achievement of FEB students at Makassar State University. Therefore, teachers are advised to analyze student learning styles in determining teaching methods and always motivate students to increase the intensity of their learning efforts.
Abstract:As it expands, modern retailing must always be able to adapt to the lifestyle trends in society and understand the aspects that influence consumers' shopping behavior by implementing a unique store concept. Shopping has…
become a habit for some people, including women, who are becoming more numerous and financially empowered. This research was conducted to test and analyze the effect of shopping lifestyle and in-store displays on impulse buying among female consumers who use and buy branded fashion products at the UNIQLO store in Makassar City. The research sample consisted of 100 respondents using a non-probability sampling technique with a purposive method. The data collection method used was a questionnaire with a Likert scale. The data analysis method used was multiple linear regression analysis, which was processed using SPSS version 25. The results showed that shopping lifestyle had a significant effect on impulse buying and in-store displays had a significant effect on impulse buying.
Abstract:Development is a continuous process of qualitative change towards maturity, marked by increased organ function, cognitive, emotional, motoric, and behavioral abilities. Early adulthood is a period of human development from…
om adolescence to adulthood. Early adulthood begins between the ages of 16 and 40. In the human lifespan, adulthood plays an important role as a phase in which individuals experience various changes and adjustments. In this developmental process, several possible behavioral changes are very influential, including hedonism. The view of hedonism is often associated with consumptive and hedonistic behavior. People who adhere to hedonism will always seek ways to obtain pleasure, whether material, physical, or spiritual pleasure. Related to the increasingly advanced world of education, various learning models are implemented as an effort to adapt to the times. One of them is the deep learning learning model, deep learning is a pedagogical approach that focuses on understanding substantial concepts in depth, not just the breadth of material, through meaningful, conscious, and enjoyable (holistic) learning experiences. This study aims to analyze how hedonism in the application of the deep learning learning model influences the development of students' early adulthood, using qualitative descriptive methods. The research results show a significant influence between hedonistic attitudes in the application of deep learning and early adulthood development, as seen through observations and interviews conducted directly during the learning process. One observation revealed that students appeared relaxed and enjoyed group assignments, as some paid to be relieved of responsibility for completing them.
Abstract:This study explores how influencer marketing shapes digital identity and spatial relations in Makassar, Indonesia, through a spatially grounded urban ethnography approach. This framework enables a deep reading of how urban…
an residents engage with digital practices to navigate symbolic and spatial exclusion generated by influencer content. Through social media observation, narrative interviews, and the tracing of urban locations featured in visual representation, the study finds that influencer marketing does not merely sell products—it also reproduces social hierarchies through aesthetic spatiality and the logic of visibility.
Yet, amid such exclusions, marginalized communities deploy diverse tactics of resistance, including visual reengineering, the use of alternative locations, and digital irony that disrupt dominant narratives. These findings suggest that digital identity is not passively consumed but actively negotiated through concrete and often unexpected spatial relations. Drawing on Lefebvre’s theory of the production of space, Urry’s concept of digital mobilities, and Gandy’s politics of infrastructure, the study shows how cities and digital spaces co-constitute a contested symbolic terrain.
The article’s main contribution lies in advancing a Global South perspective, where digital technologies and aesthetics are practiced contextually and do not always conform to the logics of global capitalism. This research underscores that urban—and digital—space is not solely produced from above, but also from below, through the everyday agency of ordinary citizens.
Abstract:Fazlur Rahman is one of the modern Muslim thinkers who plays an important role in the reconstruction of Islamic thought, especially in responding to the challenges of modernity. He argues that Islam is not a static teaching,…
ing, but rather a dynamic value
system that must always develop in accordance with the changing times. One of Rahman's
main criticisms of the Islamic world is the tendency to understand the Qur'an and Sunnah
literally without considering their historical and social context. He offers a double movement
methodology, an approach that traces the original meaning of the text in its historical
context, then applies it to modern conditions. This approach allows Islam to remain
relevant without losing its essence. In addition to the interpretation methodology, Rahman
also contributed to the reform of Islamic education, the integration of science with religion,
and the reconstruction of Islamic law based on the principle of maqasid al-shariah. He
emphasized the importance of reopening the door of ijtihad so that Muslims do not get
caught up in taqlid, namely the attitude of accepting Islamic law dogmatically without
critical evaluation. Rahman also criticized Islamic fundamentalism which tends to reject
modernity absolutely, as well as radical secularism which seeks to eliminate the spiritual
aspect of human life. According to him, Muslims must be able to adopt the positive aspects
of modernity, such as the development of science and technology, without sacrificing
Islamic values. With a more rational and contextual approach, Rahman provides a
foundation for Islamic renewal that is not only based on tradition, but also open to the
development of the times. His thoughts offer solutions to various global challenges faced by Muslims, including in
legal, social, and economic aspects. Thus, modernity is not a threat to Islam, but rather
an opportunity to strengthen Islamic values in the lives of contemporary society.
Abstract:The Executive Housekeeper is a member of management responsible for ensuring comfort both in guest rooms and for all staff under their command, namely Room Attendants and Public Area staff as this directly impacts staff…
performance. However, the ideal conditions expected at the Novotel Manado Golf Resort and Convention Center do not always materialize; staff performance sometimes declines, and this is believed to stem from leadership failing to provide adequate support for their subordinates’ work. The purpose of this study is to analyze the role of the executive housekeeper in improving the performance of housekeeping employees at the Novotel Manado Golf Resort and Convention Center. The research method employed by the researcher is qualitative field research, as the data obtained consists of descriptive accounts. Data collection was conducted through interviews with 9 staff members in the housekeeping department. The collected data was then analyzed using qualitative analysis.