Abstract:Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization…
actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Abstract:Companies listed in the Jakarta Islamic Index 70 (JII70) provide a unique research context because they operate within an Islamic capital market framework that applies sharia screening criteria and financial requirements.…
. Despite being guided by the same sharia principles and regulatory environment, JII70 companies still show variations in financial performance. Although previous research has examined the factors that affect financial performance, empirical evidence regarding the influence of efficiency, market ratios, liquidity, and leverage still shows inconsistent results, particularly in companies that comply with sharia principles. Therefore, this study aims to analyze the influence of efficiency, market ratio, liquidity, and leverage on the financial performance of companies listed on JII70 by using Return on Assets (ROA) as a performance indicator. This study uses a quantitative approach by utilizing secondary data obtained from the annual reports of 57 non-financial companies during the period 2021–2025, resulting in 285 company-year observations. Panel data regression analysis was performed using the Fixed Effects model with Driscoll–Kraay error standard to overcome the problems of heteroscedasticity and autocorrelation. The results show that efficiency measured by Total Asset Turnover (TATO) and market ratio measured by Price-to-Book Value (PBV) have a positive and significant effect on financial performance. Meanwhile, liquidity measured by Current Ratio (CR) and leverage measured by Debt-to-Asset Ratio (DAR) have a positive but not statistically significant effect on financial performance. The findings of this study support the Signaling Theory by showing that efficiency and market ratio provide stronger signals regarding company quality and financial performance in the context of the Islamic capital market in Indonesia. These findings provide practical implications for managers in improving company performance as well as for investors in making more informed investment decisions
Abstract:The purpose of this research is to examine the effect of auditors’ competence, workload, and personality type on auditors’ fraud detection ability at the Central Sulawesi Province Audit Board of Indonesia (BPK) Representative…
sentative Office. This research employed a quantitative approach using a survey method. The population consisted of 40 auditors, and the sample was determined using a saturated sampling technique (total sampling), involving all 40 auditors as research respondents. Data collected through Likert-scale questionnaires were analyzed using multiple linear regression with IBM SPSS Statistics version 25. The results indicate that personality type has a positive and significant effect on auditors’ fraud detection ability, while competence and workload do not show significant partial effects. However, all independent variables simultaneously influence fraud detection ability. Based on the adjusted R-square value of 0.324, the research model explains 32.4% of the variation in auditors’ fraud detection ability, while the remaining 67.6% is explained by other factors outside the research model
Abstract:This study was motivated by fluctuations in the stock prices of mining sector companies listed in the IDX30 index during 2021–2024, Indonesia’s mineral downstreaming policy, and inconsistencies in previous research findings.…
indings. This study aimed to analyze the effects of interest rates and financial performance, as measured by the debt-to-equity ratio (DER) and earnings per share (EPS), on the stock prices of IDX30 mining companies and to examine the moderating role of inflation. The population comprised all mining sector companies listed in the IDX30 index during the year 2021–2024, while the sample was selected using purposive sampling. This study employed a quantitative explanatory approach and panel data regression with Moderated Regression Analysis. The results showed that interest rates had a negative and significant effect on stock prices, whereas EPS had a positive and significant effect. DER did not significantly affect stock prices. Furthermore, inflation did not moderate the effects of interest rates, DER, or EPS on stock prices. These findings imply that mining companies should maintain sustainable profitability and consider interest rate dynamics in financial decision-making. Investors should also consider macroeconomic conditions and company fundamentals when formulating investment strategies.
Abstract:This study aims to examine the effect of intellectual capital on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Intellectual capital is measured using…
using the Value Added Intellectual Coefficient (VAIC) model, which consists of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA), while financial performance is proxied by Return on Assets (ROA). This study employs a quantitative approach using secondary data obtained from the annual reports and financial statements of 40 banking companies, resulting in 120 observations. Panel data regression analysis is used, with the Fixed Effect Model (FEM) selected based on the results of the Chow test and Hausman test. The results indicate that VACA has no significant effect on ROA, whereas VAHU and STVA have a positive and significant effect on ROA. In addition, VACA, VAHU, and STVA simultaneously affect financial performance. These findings suggest that human capital and structural capital efficiency are more closely associated with financial performance than capital employed efficiency. The study provides empirical evidence regarding the role of intellectual capital in supporting the financial performance of banking companies
Abstract:Penelitian ini menganalisis pengaruh Social Media Marketing, Harga, dan Citra Merek terhadap Keputusan Pembelian dan Loyalitas Konsumen, sekaligus menguji peran mediasi Keputusan Pembelian pada konsumen produk skincare Skintific…
kintific di Shopee. Penelitian menggunakan pendekatan kuantitatif dengan desain survei potong lintang terhadap 100 konsumen di Indonesia yang dipilih melalui purposive sampling. Data dikumpulkan menggunakan kuesioner tertutup dengan skala 1–5 dan dianalisis melalui Partial Least Squares Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS 4.0. Model pengukuran memenuhi kriteria validitas konvergen, validitas diskriminan, dan reliabilitas. Social Media Marketing (β = 0,357; p < 0,001), Harga (β = 0,441; p < 0,001), dan Citra Merek (β = 0,335; p < 0,001) berpengaruh positif terhadap Keputusan Pembelian. Social Media Marketing (β = 0,235; p = 0,002), Harga (β = 0,287; p < 0,001), Citra Merek (β = 0,306; p < 0,001), serta Keputusan Pembelian (β = 0,385; p < 0,001) berpengaruh positif terhadap Loyalitas Konsumen. Keputusan Pembelian memediasi secara parsial pengaruh ketiga variabel eksogen terhadap Loyalitas Konsumen dengan nilai VAF masing-masing 36,8%, 37,2%, dan 29,7%. Harga merupakan prediktor langsung terkuat terhadap Keputusan Pembelian. Temuan menegaskan pentingnya integrasi pemasaran media sosial, harga yang sepadan dengan nilai, penguatan citra merek, dan pengalaman pembelian yang positif untuk meningkatkan loyalitas konsumen pada e-commerce skincare.
Abstract:Abrogation (abrogation) holds a central, vexed position in Islamic legal-theological hermeneutics. Classical uṣūl al-fiqh elaborated a technical theory of abrogation that attempted to mediate the diachronic process of revelation…
revelation and the demands of fixity of legal judgment (ḥukm). Tradition receipts that later scripture abrogates earlier scripture wherever actual, unavoidable contradiction is found, classically expressed as "al-nāsikh wa-l-mansūkh.". Pre-modern thinkers classified modes and cases of abrogation, inferred them from revelational phases, and counted suspected cases throughout the Qur'an and Sunna. Modern scholarship avoids both epistemic pretensions and hyperbolic earlier assertions of abrogation. The article tracks early meanings, introduces intratraditional caution that moderated abrogation, and evaluates recent re-analyses based on coherence theory, maqāṣid (purposes), historicization in context, and ethics. It argues that abrogation was included in pre-modern dogmatics as a component of a package of other hermeneutical strategies (specification, restriction, prioritization, suspension) and that available resources allow for a less ambitious, economy-of-means approach. A renovated dogma leaner, evidence-based, and syncretized with maqāṣid and semantics can ensure the normativity of revelation and make the law more attentive to modern moral concerns, such as gender justice, religious pluralism, and violence. The paper reaches its climax with the proposal of a "manifest conflict resolution" regime. where abrogation is held in reserve as a last resort and not the initial starting point and has ramification for legal rulings (fatwā), legal codification and education more widely. (Hallaq 1993; Kamali 2003; Auda 2008; Rahman 1982; Abu Zayd 2006).
Abstract:Caring behavior is a fundamental value and the core of professional nursing practice that directly contributes to the quality of patient care and recovery. One of the internal factors associated with caring behavior is spiritual…
piritual intelligence, which enables nurses to find meaning and purpose in the care they provide. However, evidence suggests that both nurses' caring behavior and spiritual intelligence still need improvement. This study aimed to examine the relationship between spiritual intelligence and nurses' caring behavior in inpatient wards. This study employed a quantitative analytical correlational design with a cross-sectional approach. A total of 53 nurses were recruited using a total sampling technique. Data were collected using the Spiritual Intelligence Self-Report Inventory (SISRI-24) and the Caring Behavior Inventory (CBI). Data were analyzed using the Chi-square test with a significance level of p < 0.05. The findings revealed that less than half of the respondents (47.2%) had low spiritual intelligence, while more than half (54.7%) demonstrated poor caring behavior. Statistical analysis showed a significant relationship between spiritual intelligence and nurses' caring behavior (p = 0.001). Nurses with higher levels of spiritual intelligence tended to demonstrate better caring behavior than those with lower levels of spiritual intelligence. Hospital management is encouraged to consider nurses' spiritual intelligence as an important aspect in efforts to enhance caring behavior and improve the overall quality of nursing services.
Abstract:Tujuan dari penelitian ini untuk mengetahui optimalisasi kinerja pegawai di BAPPPEDA Provinsi Gorontalo dilihat dari aspek; (1) pemahaman program, (2) ketepatan sasaran, (3) ketepatan waktu, (4) tercapainya tujuan dan (5)…
) perubahan nyata. Metode penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif kualitatif, sedangkan tehnik pengumpulan data yang digunakan adalah observasi, wawancara, dan dokumentasi. Berdasarkan hasil penelitian yang dianalisis, bahwa peningkatan efektivitas kinerja pegawai BAPPPEDA Provinsi Gorontalo bahwa,(1) pemahaman program, (2) ketepatan sasaran, (3) ketepatan waktu, (4) pencapaian tujuan, dan (5) perubahan nyata telah menunjukkan hasil yang baik, berbagai kendala teknis dan budaya kerja masih perlu dibenahi secara berkelanjutan. Dukungan kualitas Sumber Daya Manuasia, kolaborasi yang sinergis, dan komitmen pimpinan, organisasi diharapkan mampu memperkuat transformasi menuju tata kelola pemerintahan yang lebih efektif, adaptif, dan berbasis bukti (evidencebased policy).
Abstract:This study aims to evaluate the stability of three rock slopes in an artisanal kaolin mine in Semin, Gunungkidul, Yogyakarta, Indonesia, using deterministic and probabilistic approaches, and to identify the geotechnical…
parameters most influencing slope stability. The evaluation is conducted in compliance with Indonesian Mining Regulation (Kepmen ESDM No. 1827 K/30/MEM/2018) to provide quantitative geotechnical evidence for a mine that has been operated without prior formal geotechnical assessment. Field data were collected using the scanline method to characterize rock mass discontinuities. Laboratory tests comprising direct shear and physical properties tests were conducted to determine cohesion (c), friction angle (ϕ), and unit weight (γ) for each slope. Seismic coefficient (ks = 0,0913) was incorporated as a dynamic loading parameter. Slope stability was analyzed using the General Limit Equilibrium (GLE) method to obtain the deterministic Factor of Safety (FoS). Monte Carlo simulation (N = 10.000 iterations) was applied to determine the Probability of Failure (PoF), coefficient of variation of FoS (CoV), and reliability index (β). Sensitivity analysis was performed to quantify the contribution of each geotechnical parameter to FoS reduction. Results show that FoS values ranged from 2,019 (Slope III) to 10,55 (Slope II), all exceeding the regulatory minimum of 1,1. The PoF was 0,00% for all three slopes, well below the maximum allowable limit of 25%, with reliability indices ranging from 5,70 to 31,38. The CoV of FoS ranged from 3% to 9%, indicating low dispersion in stability outcomes despite parameter variability. Sensitivity analysis identified cohesion as the most dominant parameter in Slopes I and II, contributing 28% and 31% to FoS reduction respectively, while Slope III exhibited near-equal contributions from cohesion (20%) and friction angle (21%), reflecting its lower shear strength conditions. All three slopes satisfy the acceptance criteria of Kepmen ESDM No. 1827 K/30/MEM/2018 under current geotechnical and geometric conditions. The combined deterministic-probabilistic approach provides a more comprehensive slope safety assessment than deterministic analysis alone and is recommended for application in artisanal kaolin mining operations. Cohesion is identified as the critical parameter to be monitored and preserved to maintain slope stability.