International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET)
type: channel
description: International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) is a nationally accredited journal ranked SINTA 3 (2025–2030) based on the Decree of the Ministry of Higher Education, Research, and Technology Number 295/C/C3/KPT/2026.
publisher: RADJA PUBLIKA
language: en-US
publication name: International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET)
issn: 2827-766X
items: THE INFLUENCE OF FINANCIAL LITERACY ON FINANCIAL BEHAVIOR WITH FINANCIAL RISK TOLERANCE AS A MEDIATOR AND EMOTIONAL INTELLIGENCE AS A MODERATOR IN GEN Z OF CENTRAL JAVA PROVINCE
items: A SMART-BASED DECISION-MAKING FRAMEWORK FOR PRIORITIZING ENERGY EFFICIENCY INITIATIVES: A CASE STUDY OF AN INDONESIAN RETAIL COMPANY
items: THE EFFECT OF EMPLOYEE ENGAGEMENT AND BURNOUT ON EMPLOYEE TURNOVER INTENTION AT DINASTY MUSIC EQUIPMENT SEMARANG
items: THE EFFECT OF JOB INSECURITY AND WORK STRESS ON TURNOVER INTENTION OF EMPLOYEES OF GARUDA RAJAWALI KONVEKSI YOGYAKARTA
items: THE EFFECT OF JOB INSECURITY ON COMPULSORY CITIZENSHIP BEHAVIOR: THE MEDIATING ROLE OF EMOTIONAL EXHAUSTION AMONG AIRPORT OUTSOURCING EMPLOYEES
items: ANALYSIS OF THE CONTRIBUTION OF THE PALM OIL COMMODITY PLANTATION SUB-SECTOR IN THE ECONOMY NORTH LABUHAN BATU REGENCY
items: COMPARATIVE ANALYSIS OF TM5 FERTILIZER COSTS USING MANUAL AND Emdek Tractor METHOD IN DIVISION 4 OF KANDISTA REGIONAL SIAK PSM 5 PLANTATION PT. IVOMAS TUNGGAL
items: DEVELOPMENT OF DIGITAL-BASED DIAGNOSTIC TESTS AS A TRIGGER FOR DIFFERENTIATED LEARNING IN THE IMPLEMENTATION OF THE INDEPENDENT CURRICULUM
items: DESIGN AND DEVELOPMENT OF AN IOT-BASED SOIL FERTILITY MONITORING SYSTEM USING A 7-IN-1 NPK SENSOR AND AI-BASED CROP PREDICTION MODEL
items: A DECISION-MAKING FRAMEWORK FOR OPTIMIZING HEAVY-EQUIPMENT DELIVERY VIA LANDING CRAFT TANK AT AN INDONESIAN MINING-LOGISTICS COMPANY
items: THE EFFECT OF INCOME AND MOTIVATION ON THE PERFORMANCE OF HARVESTERS AT MARPINGGAN PALM OIL PLANTATION PTPN IV AFDELING V
items: MARKETING EFFICIENCY ANALYSIS OF PALM OIL SYRUP BROWN SUGAR IN LAU TADOR VILLAGE
items: DEVELOPMENT OF DISCOVERY LEARNING-BASED SCIENCE INSTRUCTIONAL MATERIALS TO ENHANCE JUNIOR HIGH SCHOOL STUDENTS’ NUMERACY SKILLS
items: EVALUATING METHANE EMISSION QUANTIFICATION STRATEGIES FOR DECARBONIZATION IN UPSTREAM OIL AND GAS BASED ON THE OGMP 2.0 FRAMEWORK: A DECISION MAKING ANALYSIS AT PT BLUE ENERGI
items: STUDENTS' CREATIVE THINKING PROCESS IN SOLVING MATHEMATICS PROBLEMS ASSISTED BY CHATGPT REVIEWED FROM SELF-EFFICACY
items: ANALYSIS OF THE IMPLEMENTATION OF THE MINING SAFETY MANAGEMENT SYSTEM BASED ON THE DECISION OF THE DIRECTOR GENERAL OF MINERALS AND COAL NUMBER 185.K/DJB/2019 AT PT X SITE MURUNG RAYA
items: TAX AVOIDANCE AS A MODERATOR OF TAX RATE, LEVERAGE, DIVIDEND POLICY, FIRM SIZE, AND FIRM VALUE
items: THE ROLE OF GAPOKTAN TANI MANDIRI IN THE IMPLEMENTATION OF THE OIL PALM SMALLHOLDER REPLANTING PROGRAM IN LAUT TADOR VILLAGE
items: MAKING ADSORBENTS FROM ACTIVATED PALM SHELL CHARCOAL WITH THE ADDITION OF SODIUM ALGINATE POLYMER FOR CPO PURIFICATION
items: INTEGRATED CLASSIFICATION MODEL IN PUBLIC COMPLAINT MANAGEMENT IN THE KARAWANG DISTRICT INSPECTORATE
items: THE INFLUENCE OF EMPATHETICAL LEADERSHIP ON INNOVATIVE WORK BEHAVIOR: THE MEDIATING ROLE OF PSYCHOLOGICAL SAFETY AMONG EMPLOYEES OF PT BPD KALTIM KALTARA TANA PASER BRANCH
items: STRATEGY HUMAN RESOURCE DEVELOPMENT (SOURCE POWER HUMAN) TO IMPROVE FARMERS' WELFARE PALM OIL IN GUNUNG MERIAH DISTRICT, DELI SERDANG REGENCY
items: MORPHOLOGICAL RESPONSE OF OIL PALM (ELAEIS GUINEENSIS JACQ.) IN SOCFINDO DXP YANGAMBI (Y) SEEDS AGAINST SALINITY STRESS AT THE PRE NURSERY STAGE
items: GETTING AROUND IN INDONESIA: SURVIVAL MOBILITY LITERACY NEEDS OF BASIC BIPA LEARNERS AND DIGITAL MULTIMODE COMIC RATIONALE
items: THE EFFECT OF TRAINING ON EMPLOYEE PERFORMANCE WITH COMPETENCE AS A MEDIATING VARIABLE AT PT. ARMADA SAFARI SUCI
items: AN ACCOUNTING-BASED EVALUATION FRAMEWORK FOR DISASTER REPORTING IN DECENTRALIZED GOVERNANCE: INTEGRATING IPSASB QUALITATIVE CHARACTERISTICS, GRI REPORTING PRINCIPLES, AND INSTITUTIONAL THEORY
items: ANALYSIS OF THE EFFECT OF SUNLIGHT INTENSITY AND CONIDIUM DENSITY ON EDAMAME RUST DISEASE (PHAKOPSORA PACHYRHIZI) IN IMMATURE OIL PALM AREAS
items: THE EFFECT OF COOKING ROLE PLAY ON FINE MOTOR DEVELOPMENT OF 3-4 YEAR-OLD CHILDREN
items: EFFECTS OF COENZYME Q10 AND VITAMIN E IN LACTATED RINGER'S EGG YOLK EXTENDER ON PRE-FREEZING SEMEN QUALITY OF GAGA CHICKEN
items: SCHOOL SERVICE RESILIENCE IN INDONESIA’S ARCHIPELAGIC REGIONS: A SYSTEMATIC REVIEW OF SPATIAL ACCESSIBILITY, DISTRIBUTION OF EDUCATIONAL PERSONNEL, AND EDUCATIONAL LOGISTICS
items: A STEM-BASED INTERACTIVE E-MODULE FOR STRENGTHENING STATISTICAL LITERACY IN MATHEMATICS LEARNING: DEVELOPMENT AND EVALUATION STUDY
items: GREEN LEARNING SPACE AS AN AUTHENTIC LEARNING ENVIRONMENT TO IMPROVE ELEMENTARY STUDENTS' SCIENCE ACHIEVEMENT
items: INFLUENCE BURDEN WORK AND COMPENSATION THE RELATIONSHIP OF THE DESIRED TO CHANGE JOBS WITH JOB SATISFACTION AS AN INTERVENING VARIABLE IN BEAUTY ADVISORS AZZURA PT. INDOSAKTI MEDAN
items: ANALYSIS OF HEALTH SERVICE QUALITY BASED ON SERVQUAL DIMENSIONS AT UPTD HEALTH CENTER TEGALBULEUD SUKABUMI REGENCY
items: ESG, CYBER GOVERNANCE, OPERATIONAL RISK IN BANK RESILIENCE: EVIDENCE FROM INDONESIAN BANKS
items: ANALYSIS OF FACTORS AFFECTING LABOR PRODUCTIVITY PALM OIL HARVESTERS AT PT. PERKEBUNAN NUSANTARA IV REGIONAL II BAH BIRUNG ULU GARDEN
items: TEACHER SCAFFOLDING PRACTICES IN PLAYING L-STEAM IN EARLY CHILDHOOD
items: THE EFFECTS OF WORK COMPETENCE, WORK MOTIVATION AND INTELLECTUAL EMPLOYEE INTELLIGENCE ON EMPLOYEE PERFORMANCE WITH THE WORK ENVIRONMENT AS A MODERATION VARIABLE AT BAPPEDA SLEMAN REGENCY
items: DIGITAL FINANCIAL ACCOUNTING TRANSFORMATION IN ENHANCING THE QUALITY OF FINANCIAL REPORTING AND THE PERFORMANCE OF MSMES IN MEDAN CITY
items: FROM SUBORDINATION TO ACCUMULATION: THE POST-REFORM TRAJECTORY OF POLRI'S ECONOMIC-POLITICAL CAPITAL IN INDONESIA
items: THE EFFECTIVENESS OF THE FAMILY HOPE PROGRAM (PKH) ON THE WELFARE OF THE COMMUNITY OF DONGGALA KODI VILLAGE, ULUJADI DISTRICT
items: CUSTOMER SATISFACTION LAST MILE DELIVERY IN ECOMMERCE SUPPLY CHAIN: STUDY ON SHOPEE AND TOKOPEDIA
items: ADOPTION OF ERP ( ENTERPRISE RESOURCE PLANNING ), CLOUD COMPUTING, AND BLOCKCHAIN PROMOTES TRANSPARENCY AND EFFICIENCY OF FINANCIAL GOVERNANCE IN STATE-OWNED ENTERPRISES IN INDONESIA
items: THE EFFECTIVENESS OF THE ELECTRONIC MATCHING AND VERIFICATION APPLICATION (E-COKLIT) REGIONAL HEAD ELECTION 2024 (PILKADA) IN PALU CITY
items: ANALYSIS OF FACTORS AFFECTING PALM OIL PRODUCTION IN PTPN IV REGIONAL II KEBUN MELATI, PEGAJAHAN DISTRICT, SERDANG BEDAGAI DISTRICT
items: FINANCIAL STRUCTURE AND PROFIT DYNAMICS SHAPING TAX AVOIDANCE IN INDONESIAN CONVENTIONAL BANKS LISTED 2020–2024
items: BUSINESS FEASIBILITY ANALYSIS OF USING PALM OIL FLOUR AS A SUBSTITUTE INGREDIENT IN MAKING COOKIES
items: ANALYSIS OF THE EFFECT OF CAPITAL STRUCTURE, COMPANY SIZE AND AGENCY COST ON COMPANY PERFORMANCE
items: GEOPOLITICAL RISK AND MACROECONOMIC VARIABLES ON RUPIAH EXCHANGE RATE DYNAMICS IN INDONESIA: EVIDENCE FROM 2020-2025
items: ANALYSIS OF DIFFERENCES IN CONSUMPTION LEVELS BETWEEN GENERATION Y AND GENERATION Z INFLUENCED BY DIGITALIZATION, SOCIAL FACTORS, AND DEMOGRAPHIC CHARACTERISTICS
items: MARKETING STRATEGY ANALYSIS OF CV. PUTRA SAWIT'S PALM OIL RAMP BUSINESS IN MUSAN VILLAGE, PARINDU DISTRICT, SANGGAU REGENCY, WEST KALIMANTAN
items: THE INFLUENCE OF DIGITAL MARKETING, TOURIST ATTRACTION, AND SERVICE QUALITY ON VISITOR LOYALTY WITH SATISFACTION AS A MEDIATING VARIABLE
items: DETERMINANTS OF MSME EXPORT PERFORMANCE IN THE AFRICAN MARKET: THE ROLE OF ECONOMIC STRENGTH AS A MEDIATOR OF MSME DEVELOPMENT, BILATERAL TRADE, AND GOVERNMENT SUPPORT
items: THE EFFECT OF HARVEST FREQUENCY AND LABOR EFFICIENCY ON THE PRODUCTIVITY OF OIL PALM ( Elaeis guineensis) Jacq.) PALM CO REGIONAL 1 RAMBUTAN GARDEN, AFDELING VIII SEI PRIOK VILLAGE
items: DEVELOPMENT AND VALIDATION OF AUGMENTED REALITY-BASED POETRY LEARNING MEDIA FOR ENHANCING LITERARY ANALYSIS SKILLS AMONG SENIOR HIGH SCHOOL STUDENTS
items: BELAJA: ANALYSIS OF PRONUNCIATION REALIZATION OF IFL LEARNERS IN VICTORIA, AUSTRALIA
items: STRATEGY TO INCREASE PRODUCTIVITY OF 20-25 YEAR AGE PALM OIL PLANTS AT PT.PP LONDON SUMATRA BAGERPANG ESTATE
items: https://ijset.org/index.php/ijset/article/view/2138
items: ANALYSIS OF THE EFFECTS OF WIND SPEED AND CONIDIAL DENSITY ON LEAF RUST DISEASE (PHAKOPSORA PACHYRHIZI) IN IMMATURE OIL PALM PLANTATION AREAS
items: ANALYSIS OF THE INFLUENCE OF TARIFF POLICY, PASSENGER VOLUME, AND FLIGHT CONNECTIVITY ON PASSENGER SERVICE CHARGE (PSC) REVENUE AT FRANS KAISIEPO BIAK INTERNATIONAL AIRPORT POST COVID-19 PANDEMIC
items: THE INFLUENCE OF UNDERWRITER REPUTATION, FIRM SIZE, FIRM AGE, AND LEVERAGE ON IPO STOCK UNDERPRICING ON THE INDONESIA STOCK EXCHANGE DURING 2020–2024
items: BRAND INTERACTION AND INTIMACY AS MEDIATORS BETWEEN STAY EXPERIENCE AND BRAND EVANGELISM AT MAHAVIRA HOTEL NABIRE
items: DEVELOPMENT OF OASE KASIH-BASED PANCASILA EDUCATION TEACHING MATERIALS TO FOSTER BROTHERHOOD AND SOCIAL SOLIDARITY AMONG ELEMENTARY SCHOOL STUDENTS
items: STRATEGY FOR INTEGRATING SOCIAL SECURITY PROTECTION INTO SPORTS EVENTS
items: THE INFLUENCE OF ETHICAL AWARENESS, ETHICAL CONSUMPTION LITERACY, COGNITIVE DISSONANCE, SOCIAL NORMS, AND SOCIAL MEDIA USE ON FAST FASHION CONSUMPTION BEHAVIOR AMONG MILLENNIALS
items: DIGITAL LEADERSHIP FOR SUSTAINABLE ORGANIZATIONAL TRANSFORMATION: A SYSTEMATIC LITERATURE REVIEW
items: THE IMPACT OF THE CSR ( CORPORATE SOCIAL RESPONSIBILITY ) PROGRAM ON THE WELFARE OF THE COMMUNITY AROUND PTPN IV KEBUN ADOLINA
items: FARMERS' PARTICIPATION IN THE IMPLEMENTATION OF THE PEOPLE'S OIL PALM REJUVENATION PROGRAM (PSR) IN TELUK PANJI VILLAGE, KAMPUNG RAKYAT DISTRICT, SOUTH LABUHANBATU REGENCY
items: THE INFLUENCE OF EMPLOYEE DISCRETION ON THE RATIONALIZATION OF UNETHICAL BEHAVIOR IN LAND ADMINISTRATION
items: https://ijset.org/index.php/ijset/article/view/2109
items: ANALYSIS OF THE IMPLEMENTATION OF TOTAL QUALITY MANAGEMENT AT THE SOE REGIONAL PUBLIC HOSPITAL (RSUD)
items: HEYZINE -BASED FLIPBOOK DIGITAL LEARNING MEDIA TO IMPROVE SCIENCE LEARNING OUTCOMES FOR FIFTH GRADE ELEMENTARY SCHOOL STUDENTS ON THE HUMAN RESPIRATORY SYSTEM
items: THE EFFECT OF VILLAGE FUND PLANNING, IMPLEMENTATION, AND REPORTING ON GOOD GOVERNANCE WITH FINANCIAL PERFORMANCE AS A MODERATING VARIABLE

THE INFLUENCE OF FINANCIAL LITERACY ON FINANCIAL BEHAVIOR WITH FINANCIAL RISK TOLERANCE AS A MEDIATOR AND EMOTIONAL INTELLIGENCE AS A MODERATOR IN GEN Z OF CENTRAL JAVA PROVINCE
type: item
description: This study aims to examine the effect of financial literacy on financial behaviour among Generation Z in Central Java, Indonesia, by investigating the mediating role of financial risk tolerance and the moderating role of emotional intelligence. This study employed a quantitative approach using a survey method. Data were collected through a structured questionnaire distributed to Generation Z respondents and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results indicate that financial literacy positively and significantly influences financial behaviour (β = 0.487, p < 0.001) and financial risk tolerance (β = 0.587, p < 0.001). Financial risk tolerance also positively affects financial behaviour (β = 0.342, p < 0.001). Emotional intelligence positively influences financial risk tolerance (β = 0.315, p = 0.001), but it does not directly influence financial behaviour (β = -0.024, p = 0.715). Furthermore, emotional intelligence strengthens the influence of financial literacy on both financial behaviour and financial risk tolerance. Financial risk tolerance also mediates the relationships between financial literacy and financial behaviour, as well as between emotional intelligence and financial behaviour. This study contributes to the literature by proposing a moderated mediation model that integrates cognitive, emotional, and risk management dimensions to explain sustainable financial behaviour among Generation Z in the digital economy.
creator: Linda Susilowati
creator: Dwi Cahyaningdyah
rights: Copyright (c) 2026 Linda Susilowati, Dwi Cahyaningdyah https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-04
publication date: 2026-07-04
volume: 5
number: 8
starting page: 4278
ending page: 4284

A SMART-BASED DECISION-MAKING FRAMEWORK FOR PRIORITIZING ENERGY EFFICIENCY INITIATIVES: A CASE STUDY OF AN INDONESIAN RETAIL COMPANY
type: item
description: This study develops a SMART-based decision-making framework to prioritize Energy Efficiency initiatives in an Indonesian retail company. PT Prima Retail Lestari (PT PRL) is a retailer which faces budget and operational constraints, while several Energy Efficiency initiatives are available and have different financial, ESG, feasibility, and risk implications. An applied case study method will be used. The data will be gathered through semi-structured interviews, questionnaires, and document analysis. Situational Appraisal and Kepner-Tregoe Problem Analysis will be used to clarify the decision making gap, while the SMART method will be used to compare five initiatives: Refrigerant Transition, Rooftop Solar Panel Implementation, LED Lighting Transition, Water Loop Refrigeration System, and HVAC Efficiency Improvement. The result shows that ESG contribution and financial impact are the most important criteria with normalized weights of 0.30 and 0.28, respectively. Rooftop Solar Panel Implementation gets the highest weighted score of 4.00, followed by LED Lighting Transition with 3.92 and Water Loop Refrigeration System with 3.86. The study recommends prioritizing rooftop solar, implementing LED transition in parallel, and preparing water loop refrigeration as a long term initiative.
creator: Farah Nadira Iriawan
creator: Pri Hermawan
rights: Copyright (c) 2026 Farah Nadira Iriawan, Pri Hermawan https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-04
publication date: 2026-07-04
volume: 5
number: 8
starting page: 4197
ending page: 4203

THE EFFECT OF EMPLOYEE ENGAGEMENT AND BURNOUT ON EMPLOYEE TURNOVER INTENTION AT DINASTY MUSIC EQUIPMENT SEMARANG
type: item
description: The increasingly tight competition in the event organizer industry requires companies to have competent human resources capable of providing quality services. The importance of human resources in supporting the success of event organizer companies that are oriented towards service quality and customer satisfaction makes employee management a very strategic aspect. Companies need employees who are highly engaged in their work and are able to work optimally without experiencing excessive work fatigue. This study aims to analyze the effect of employee engagement on turnover intention. To analyze the effect of burnout on employee turnover intention. This type of research uses a causal explanatory method with a quantitative approach. The population of this study was employees of Dynasty Music Equipment Semarang, with a total of 55 respondents. The data collection technique in this study was carried out by distributing questionnaires with a 5-point Likert scale. The analysis tool used in this study was Smart PLS 4.0. The results of the study showed that: (1) There is no effect of employee engagement variables on Turnover Intention in Dynasty Music Equipment Semarang employees with ap value of 0.059>0.05. (2) The p-value of 0.059>0.05 indicates that burnout influences turnover intention among employees at Dynasty Music Equipment Semarang, with a p-value of 0.000<0.05. The research findings indicate that employee engagement does not influence employee turnover intention at Dynasty Music Equipment Semarang. Conversely, burnout has a positive effect on turnover intention, meaning that the higher the level of burnout experienced by employees, the higher their desire to leave the company. Therefore, companies need to prioritize burnout prevention and management efforts to reduce employee turnover intention.
creator: Mochammad Marzha Adyllah H
creator: Kiki Sudiana
rights: Copyright (c) 2026 Mochammad Marzha Adyllah H, kikisudiana https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4454
ending page: 4467
doi: 10.5281/zenodo.21257094

THE EFFECT OF JOB INSECURITY AND WORK STRESS ON TURNOVER INTENTION OF EMPLOYEES OF GARUDA RAJAWALI KONVEKSI YOGYAKARTA
type: item
description: Competition in the garment manufacturing industry is becoming increasingly severe, and as a result, businesses are required to possess high-quality human resources who are capable of performing at their highest potential. On the other hand, circumstances such as job instability and high levels of stress at work can have an impact on the desire of employees to leave the organization (something known as turnover intention). The purpose of this study is to investigate the relationship between job insecurity and stress at work and the intention of employees at Garuda Rajawali Konveksi Yogyakarta to leave their current positions. The investigation makes use of a causal method in conjunction with a quantitative approach. All of the employees at Garuda Rajawali Konveksi Yogyakarta make up the study population. There were around 69 people that participated in the survey, and the information was collected through the use of purposive sampling. Distribution of questionnaires utilizing a Likert scale with five points was the method that was utilized to collect the data. SmartPLS 4.0 was utilized in order to carry out the data analysis. The findings of the study reveal that job instability has a positive and substantial impact on the intention of employees at Garuda Rajawali Konveksi Yogyakarta to leave their current position. The p-value for this effect is 0.003, which is less than the threshold of 0.05. Furthermore, it is worth noting that work stress has a positive and noteworthy impact on turnover intention, as evidenced by a p-value of 0.000 (which is less than 0.05). According to these findings, the desire of employees to leave their current employer increases in proportion to the degree to which they are worried about their jobs and the amount of stress they face on the job. Therefore, in order to lessen the likelihood of employees leaving the company, the corporation needs to improve the sense of job security that employees have and properly manage stress at work.
creator: Fitra Rahmi Fauzaan
creator: Kiki Sudiana
rights: Copyright (c) 2026 Fitra Rahmi Fauzaan, Kiki Sudiana https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
doi: 10.5281/zenodo.21257242

THE EFFECT OF JOB INSECURITY ON COMPULSORY CITIZENSHIP BEHAVIOR: THE MEDIATING ROLE OF EMOTIONAL EXHAUSTION AMONG AIRPORT OUTSOURCING EMPLOYEES
type: item
description: Outsourcing employees in airport operational environments frequently face unstable employment conditions, short-term contracts, and limited job security, which may increase psychological strain and shape work behaviors beyond formal job requirements. Understanding the mechanism linking job insecurity to compulsory citizenship behavior (CCB) is therefore important in vulnerable employment settings. This study aims to examine the effect of job insecurity on CCB and investigate the mediating role of emotional exhaustion among airport outsourcing employees in Indonesia. A quantitative cross-sectional survey was conducted involving 609 outsourced employees working at four major Indonesian airports. Respondents were selected using purposive sampling, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that job insecurity had a positive and significant effect on emotional exhaustion (β = 0.331, p < 0.001), while emotional exhaustion positively affected CCB (β = 0.646, p < 0.001). Furthermore, emotional exhaustion significantly mediated the relationship between job insecurity and CCB through a complementary partial mediation mechanism. The findings indicate that job insecurity functions as a structural job demand that depletes employees’ emotional resources and increases the likelihood of engaging in compulsory rather than voluntary extra-role behaviors.
creator: Sangaji Eko Sambodho
rights: Copyright (c) 2026 Sangaji Eko Sambodho https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4624
ending page: 4636

ANALYSIS OF THE CONTRIBUTION OF THE PALM OIL COMMODITY PLANTATION SUB-SECTOR IN THE ECONOMY NORTH LABUHAN BATU REGENCY
type: item
description: This study aims to analyze the contribution of the smallholder oil palm plantation subsector to the economy of North Labuhanbatu Regency. The analysis was conducted on the development of smallholder oil palm area, production, and productivity, the magnitude of its contribution to the regional economy, and the status of commodity superiority using the Location Quotient (LQ) and Dynamic Location Quotient (DLQ) methods. The study used a quantitative descriptive method with secondary data for the 2014–2024 period obtained from the Central Statistics Agency, the Plantation Service, and other relevant sources. The results showed that the area of smallholder plantations increased from 64,916 ha to 79,080 ha, production increased from 768,888 tons to 1,381,330 tons, and productivity increased from 11.84 tons/ha to 17.47 tons/ha during the study period. The average contribution of smallholder oil palm plantations to the agriculture, forestry, and fisheries subsector reached 29.33%, while its contribution to the Gross Regional Domestic Product (GRDP) of North Labuhanbatu Regency was 12.00%. The results of the LQ and DLQ analyses indicate that smallholder oil palm plantations are a basic commodity with comparative advantages and good development prospects. These findings indicate that smallholder oil palm plantations have a strategic role in supporting the economic growth of North Labuhanbatu Regency.
creator: Suleha Angrayana
creator: Tuty Ningsih
rights: Copyright (c) 2026 Suleha Angrayana, Tuty Ningsih https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4689
ending page: 4699

COMPARATIVE ANALYSIS OF TM5 FERTILIZER COSTS USING MANUAL AND Emdek Tractor METHOD IN DIVISION 4 OF KANDISTA REGIONAL SIAK PSM 5 PLANTATION PT. IVOMAS TUNGGAL
type: item
description: Fertilization is one of the maintenance activities that plays an important role in increasing the productivity of oil palm plants, but it is also the largest cost component in plantation management. The development of mechanization through the use of EMDEK tractors is expected to increase operational efficiency, so a study is needed regarding the cost comparison between manual and mechanical fertilization methods. This study aims to analyze the comparative costs of fertilizing mature plants (TM5) using manual methods and mechanical methods ( EMDEK tractors ) in Division IV of the Kandista PSM 5 Plantation of PT Ivomas Tunggal Regional Siak. The study was conducted from May–August 2026 using a comparative descriptive method. The research sample consisted of six blocks, namely three manual fertilization blocks and three mechanical fertilization blocks. Primary data were obtained through field observations and interviews, while secondary data were obtained from company administrative documents. Data analysis began with the Shapiro–Wilk normality test, then continued with an independent sample t-test at a significance level of 5%. The results of the study showed that the average cost of manual fertilization was Rp2,830,710 per hectare or Rp20,922 per tree , while the average cost of fertilization using an EMDEK tractor was Rp9,636,062 per hectare or Rp71,811 per tree . The largest cost component in the manual method was the cost of purchasing fertilizer, while in the EMDEK method it was dominated by the cost of TRC2 fuel. The results of the normality test showed that the data were normally distributed (p>0.05), thus fulfilling the assumptions for the t -test . The independent sample t-test produced a significance value of 0.004 (p<0.05), which indicated that there was a significant difference in fertilization costs between the manual method and the EMDEK tractor . Thus, the manual fertilization method had lower costs than the mechanical method at the research location.
creator: Alfonso
creator: Febriana Roosmawati
rights: Copyright (c) 2026 Alfonso, Febriana Roosmawati https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-25
publication date: 2026-07-25
volume: 5
number: 8
starting page: 4830
ending page: 4835

DEVELOPMENT OF DIGITAL-BASED DIAGNOSTIC TESTS AS A TRIGGER FOR DIFFERENTIATED LEARNING IN THE IMPLEMENTATION OF THE INDEPENDENT CURRICULUM
type: item
description: This study aims to develop a valid, practical, and effective digital-based diagnostic test to support differentiated learning in the Independent Curriculum. The method used was Research and Development (R&D) through stages of development, expert validation, limited trials, and large-scale trials. The results showed that the digital diagnostic test has a very high level of validity based on expert assessments of content, construction, and language aspects. In terms of practicality, teacher responses were in the very good category with a percentage of 89.38%, indicating that the instrument is easy to use and can accelerate the assessment process and result processing. In terms of effectiveness, there was an increase in student learning outcomes, indicated by an increase in the average score from 82.29 to 89.90. In addition, the test was able to identify student learning readiness as a basis for designing differentiated learning. Thus, the digital-based diagnostic test was declared valid, practical, and effective in improving the quality of learning and student learning outcomes.
creator: Ahmad Habibi
creator: Sri Subarinah
creator: A.A. Sukarso
creator: Muh. Makhrus
creator: Ida Ermiana
rights: Copyright (c) 2026 Ahmad Habibi, Sri Subarinah, A.A. Sukarso, Muh. Makhrus, Ida Ermiana https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-16
publication date: 2026-07-16
volume: 5
number: 8
starting page: 5225
ending page: 5233
doi: 10.5281/zenodo.21392737

DESIGN AND DEVELOPMENT OF AN IOT-BASED SOIL FERTILITY MONITORING SYSTEM USING A 7-IN-1 NPK SENSOR AND AI-BASED CROP PREDICTION MODEL
type: item
description: Soil quality plays a crucial role in determining agricultural productivity, making accurate and continuous monitoring essential. This study focused on designing and developing a soil fertility monitoring system that delivers real-time information and predicts crop suitability. The system integrates sensor-based data collection with intelligent data processing techniques. Soil data were obtained using a multi-parameter sensor and then processed through stages of cleaning, normalization, and feature preparation. Multiple algorithms were trained to detect patterns in soil conditions and enhance prediction capabilities. The system architecture comprises data acquisition, transmission, storage, and visualization to support effective monitoring. A systematic development approach was employed, including preparation, implementation, and integration phases. The proposed system facilitates efficient soil data management and promotes precision agriculture through ongoing monitoring and predictive analysis of soil conditions.
creator: Joaquin Camilo Tololiu
creator: Refgiufi Patria Avrianto
rights: Copyright (c) 2026 Joaquin Camilo Tololiu, Refgiufi Patria Avrianto https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-03
publication date: 2026-07-03
volume: 5
number: 8
starting page: 4700
ending page: 4708

A DECISION-MAKING FRAMEWORK FOR OPTIMIZING HEAVY-EQUIPMENT DELIVERY VIA LANDING CRAFT TANK AT AN INDONESIAN MINING-LOGISTICS COMPANY
type: item
description: Heavy-equipment delivery by Landing Craft Tank (LCT) is critical to mining operations in Indonesia’s archipelagic regions, yet routing decisions are often made without structured analytical support. This study develops a decision-making framework for optimizing LCT delivery at a mining-logistics company that relies predominantly on single-origin–single-destination (SOSD) voyages. Using a quantitative-dominant single-case design, 55 LCT voyages from 2025 (498 equipment-unit movements) were analysed through voyage-level key performance indicators—load factor, cost per ton, and cost per nautical mile. The Analytic Hierarchy Process (AHP) structured the choice between SOSD and multi-origin–multi-destination (MOMD) routing across six criteria, complemented by thematic analysis of seven expert practitioners and Failure Mode and Effects Analysis (FMEA). The fleet recorded a low mean load factor of 27.7%, with 54 of 55 voyages below 50%. The multi-stop voyages observed in practice were not cheaper than SOSD, indicating that consolidation alone does not guarantee savings. AHP ranked SOSD first (global priority 0.540 versus 0.460). The study contributes a managerially usable, data-driven framework integrating performance measurement, multi-criteria evaluation, and risk assessment to guide LCT routing decisions.
creator: Vincent Saragossa Handa Prasetyo
creator: Pri Hermawan
rights: Copyright (c) 2026 Vincent Saragossa Handa Prasetyo, Pri Hermawan https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-04
publication date: 2026-07-04
volume: 5
number: 8
starting page: 4192
ending page: 4196

THE EFFECT OF INCOME AND MOTIVATION ON THE PERFORMANCE OF HARVESTERS AT MARPINGGAN PALM OIL PLANTATION PTPN IV AFDELING V
type: item
description: This study aims to analyze the effect of income and motivation on the performance of harvesters at the Marpinggan Palm Oil Plantation PTPN IV Afdeling V. The research was conducted from January to June 2026 with 27 harvester respondents selected using the census method. The data was analyzed using multiple linear regression with the help of SPSS version 23. The research results show that income and motivation have a positive and significant effect on harvester performance. The regression equation obtained is Y = 8.857 + 0.383X₁ + 0.427X₂. The coefficient of determination (R²) value of 0.427 shows that 42.7% of the variation in harvester performance can be explained by income and motivation, while 57.3% is influenced by other factors outside the study. Motivation is the most dominant variable affecting harvester performance.
creator: Rendi Syaputra Sihombing
creator: Eka Bobby Febrianto
rights: Copyright (c) 2026 Rendi Syaputra Sihombing, Eka Bobby Febrianto https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-07
publication date: 2026-07-07
volume: 5
number: 8
starting page: 4439
ending page: 4442

MARKETING EFFICIENCY ANALYSIS OF PALM OIL SYRUP BROWN SUGAR IN LAU TADOR VILLAGE
type: item
description: This study aimed to identify the marketing channel patterns and analyze the marketing efficiency of palm sap brown sugar in Laut Tador Village, Batu Bara Regency, North Sumatra Province. The research was conducted from February to April 2026 using a mixed-methods approach that combined quantitative and qualitative methods. Respondents were selected using the snowball sampling technique, involving producers and marketing institutions. Data were collected through observations, interviews, documentation, and literature reviews. The data were analyzed descriptively by calculating marketing costs, marketing margins, farmer's share, benefit-cost ratios, and marketing efficiency. The results revealed two marketing channel patterns: Channel I (producer–consumer) and Channel II (producer–retailer–consumer). Channel I incurred a marketing cost of IDR 195/kg, generated a marketing margin of IDR 7,689/kg, a profit of IDR 7,494/kg, a farmer's share of 100%, a profit-to-cost ratio of 38%, and a marketing efficiency value of 1.08%. Meanwhile, Channel II recorded a total marketing cost of IDR 371/kg, with marketing margins of IDR 5,181/kg at the producer level and IDR 2,362/kg at the retailer level. The total profit amounted to IDR 7,173/kg, consisting of IDR 5,136/kg for producers and IDR 2,037/kg for retailers. The farmer's share in Channel II was 87.12%, while the profit-to-cost ratios were 110.9% for producers and 6.24% for retailers. The marketing efficiency values were 0.28% at the producer level and 1.77% at the retailer level. Based on all evaluated indicators, both marketing channels were classified as efficient. However, Channel I was found to be more efficient because it had a shorter marketing chain, lower marketing costs, and provided a larger share of the final price and higher profits to producers.
creator: Hafifuddin Hasfa Marpaung
creator: Tuty Ningsih
creator: Tifany Zia Aznur
rights: Copyright (c) 2026 Hafifuddin Hasfa Marpaung, Tuty Ningsih, Tifany Zia Aznur https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4762
ending page: 4769

DEVELOPMENT OF DISCOVERY LEARNING-BASED SCIENCE INSTRUCTIONAL MATERIALS TO ENHANCE JUNIOR HIGH SCHOOL STUDENTS’ NUMERACY SKILLS
type: item
description: Science learning packages that explicitly integrate numeracy skills remain limited in development for junior high school level, particularly on the topic of Vibration and Waves. This study aimed to develop and examine the feasibility of a Discovery Learning-based science learning package oriented toward strengthening the numeracy skills of eighth-grade junior high school students. The study employed the Dick & Carey development model, with the reporting focus limited to the expert validation stage as part of formative evaluation. The developed products consisted of a teaching module, instructional materials, student worksheets (LKPD), and assessment instruments on the topic of Vibration and Waves. Validation was conducted by three experts: a content expert, an instructional design expert, and a media expert. The validation instrument used a five-point Likert scale, with feasibility percentages analyzed based on Sugiyono’s (2013) criteria. The validation results showed that the learning package obtained feasibility percentages of 89.3% (content expert), 97.24% (instructional design expert), and 82.9% (media expert), all of which fell into the Very Feasible category. The developed Discovery Learning-based science learning package was declared valid and feasible for use in the learning trial stage.
creator: Hanna Rohana
creator: Murti Kusuma Wirasti
creator: Maria Paristiowati
rights: Copyright (c) 2026 Hanna Rohana, Murti Kusuma Wirasti, Maria Paristiowati https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-13
publication date: 2026-07-13
volume: 5
number: 8
starting page: 5040
ending page: 5048
doi: 10.5281/zenodo.21349752

EVALUATING METHANE EMISSION QUANTIFICATION STRATEGIES FOR DECARBONIZATION IN UPSTREAM OIL AND GAS BASED ON THE OGMP 2.0 FRAMEWORK: A DECISION MAKING ANALYSIS AT PT BLUE ENERGI
type: item
description: Methane is a potent greenhouse gas with a global warming potential more than 80 times that of carbon dioxide over a 20-year horizon, making methane mitigation a priority for near-term decarbonization in the oil and gas industry. PT Blue Energi, an Indonesian upstream operator, joined the Oil and Gas Methane Partnership (OGMP) 2.0 in 2025 and targets the Level 5 Gold Standard, which requires a transition from emission-factor reporting (Levels 2-3) to source-level quantification (Level 4) and reconciled site-level measurement (Level 5). This study evaluates methane quantification strategies through a mixed-methods design combining qualitative situational analysis (SWOT and Kepner-Tregoe) with the Analytic Hierarchy Process (AHP). Pairwise-comparison data from ten subject-matter experts were aggregated by geometric mean, with priority weights derived from the principal eigenvector and consistency verified for every matrix. The results are source- and level-specific: at Level 4, Quantitative Optical Gas Imaging (QOGI) ranked first for fugitives (34.7%), process simulation using UniSim for flares (35.1%), and engineering calculation with QOGI for venting (40.1%); at Level 5, drone survey ranked highest (35.3%). All matrices satisfied the consistency requirement (CR < 0.10) and rankings were robust under sensitivity analysis, offering PT Blue Energi a replicable, expert-based framework for measurement-based methane reporting.
creator: William Sukyono
creator: Pri Hermawan
rights: Copyright (c) 2026 William Sukyono, Pri Hermawan https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 5
number: 8
starting page: 4363
ending page: 4370
doi: 10.5281/zenodo.21271587

STUDENTS' CREATIVE THINKING PROCESS IN SOLVING MATHEMATICS PROBLEMS ASSISTED BY CHATGPT REVIEWED FROM SELF-EFFICACY
type: item
description: Creative thinking is an essential component of mathematical problem solving, yet its development remains underexplored, particularly regarding how students with different self-efficacy levels engage in creative thinking processes during ChatGPT-assisted mathematical problem solving. This study aimed to describe the creative thinking processes of students with high, moderate, and low self-efficacys in solving mathematical problems assisted by ChatGPT. A descriptive qualitative approach was employed, involving three Grade XI students selected through purposive sampling to represent high, moderate, and low self-efficacys categories with equivalent mathematical abilities. Data were collected through self-efficacy questionnaires, mathematical problem-solving tasks, interviews, and then analyzed using interactive qualitative analysis with time triangulation. The results showed that students across all self-efficacy levels completed the stages of preparation, mini-incubation, illumination, and verification. However, differences emerged in their levels of independence, idea development, and depth of verification; student with high self-efficacy demonstrated more independent and reflective thinking processes than those with moderate and low self-efficacy. These findings indicate that self-efficacy influences the quality of students’ creative thinking processes when utilizing ChatGPT for mathematical problem solving.
creator: Astin Anas
creator: Masriyah
creator: Abdul Haris Rosyidi
rights: Copyright (c) 2026 Astin Anas, Masriyah, Abdul Haris Rosyidi https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4637
ending page: 4659

ANALYSIS OF THE IMPLEMENTATION OF THE MINING SAFETY MANAGEMENT SYSTEM BASED ON THE DECISION OF THE DIRECTOR GENERAL OF MINERALS AND COAL NUMBER 185.K/DJB/2019 AT PT X SITE MURUNG RAYA
type: item
description: This study aims to understand the extent to which the Mining Safety Management System (SMKP) is implemented, identify differences in its implementation, and analyze factors that influence the effectiveness of the system. The study was conducted at PT X Site in Murung Raya Regency, Central Kalimantan Province. The research method used a descriptive approach that combines quantitative and qualitative. The study population included all employees and company management, and sampling was carried out using the stratified random sampling method. Data collection techniques were carried out by conducting interviews, direct observations in the field, and studying various documents owned by the company. Data analysis was carried out by calculating the percentage of achievement, explaining the actual situation, and comparing it with the standards contained in the Decree of the Director General of Minerals and Coal Number 185.K / DJB / 2019. This study shows that in general the level of SMKP implementation at PT X Site Murung Raya reached 64.20%. The results of this level of achievement indicate that the main problems are in field implementation, personnel availability and competence, and follow-up mechanisms and continuous improvement. Meanwhile, elements of policy, planning, and documentation have been running well. Based on these results, it can be concluded that the SMKP has been implemented with a strong foundation, but it has not yet been implemented effectively. Increased supervision, increased manpower, and system improvements and follow-up are needed to optimally achieve the goals of occupational safety and health protection
creator: Prana
creator: Maulana Yusuf
creator: M. Taufik Toha
rights: Copyright (c) 2026 Prana, Maulana Yusuf, M. Taufik Toha https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4794
ending page: 4805

TAX AVOIDANCE AS A MODERATOR OF TAX RATE, LEVERAGE, DIVIDEND POLICY, FIRM SIZE, AND FIRM VALUE
type: item
description: This study examines the effects of effective tax rate, leverage, dividend policy, and firm size on firm value, with tax avoidance as a moderating variable, among food and beverage companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative panel-data design was applied to 57 companies selected through purposive sampling, producing 285 firm-year observations. Secondary data were obtained from annual financial reports and analyzed using EViews. Random effects models were selected for the direct-effect specifications, whereas the interaction model used fixed effects. The findings show that tax rate, dividend policy, firm size, and tax avoidance do not have significant direct effects on firm value. Leverage has a negative and significant effect at the 10% level. Tax avoidance does not moderate the relationship between tax rate and firm value, but it significantly weakens the relationships of leverage, dividend policy, and firm size with firm value. The results indicate that debt and tax-planning decisions should be evaluated jointly because aggressive tax avoidance can intensify the adverse market implications of financing and corporate-scale decisions.
creator: Miladi Sutanti
creator: Darmawati Muchtar
creator: Rico Nur Ilham
creator: Ghazali Syamni
creator: Husaini
creator: Jummaini
rights: Copyright (c) 2026 Miladi Sutanti, Darmawati Muchtar, Rico Nur Ilham, Ghazali Syamni, Husaini, Jummaini https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-24
publication date: 2026-07-24
volume: 5
number: 8
starting page: 5027
ending page: 5039

THE ROLE OF GAPOKTAN TANI MANDIRI IN THE IMPLEMENTATION OF THE OIL PALM SMALLHOLDER REPLANTING PROGRAM IN LAUT TADOR VILLAGE
type: item
description: The Oil Palm Smallholder Replanting Program (PSR) is a strategic government policy to improve the productivity of smallholder oil palm plantations by replacing aging plants with superior certified seedlings. The implementation of this program requires strong farmer institutional support, particularly through the Farmers Group Association (Gapoktan). This study aims to analyze the role of Gapoktan Tani Mandiri in implementing the PSR Program in Laut Tador Village, Batu Bara Regency. A descriptive qualitative approach was used with 17 informants: 3 Gapoktan administrators selected through purposive sampling and 14 PSR participant farmers through snowball sampling. Data were collected via observation, in-depth interviews, and documentation, and analyzed using the Miles and Huberman interactive model. Results show that Gapoktan Tani Mandiri actively performed a substantial role four aspects: (1) program socialization conducted in 3–4 official meetings using a tiered communication mechanism; (2) administrative assistance that successfully validated 82 farmers with 123.13 hectares of land through document management and BPDPKS submission; (3) implementation coordination involving Plantation Office, PT. Paya Pinang Group, and Sucofindo; and (4) participatory evaluation through periodic group deliberations and monthly field visits. Key challenges include farmer hesitancy, repeated SMART-PSR platform changes causing 5–6 revision cycles, and slow processing by Provincial Sucofindo.
creator: Nur Khotimah
creator: Tuty Ningsih
rights: Copyright (c) 2026 Nur Khotimah, Tuty Ningsih https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 5
number: 8
starting page: 4410
ending page: 4416

MAKING ADSORBENTS FROM ACTIVATED PALM SHELL CHARCOAL WITH THE ADDITION OF SODIUM ALGINATE POLYMER FOR CPO PURIFICATION
type: item
description: Crude Palm Oil (CPO) still contains various impurities that can lower the quality of the oil, thus requiring a refining process to improve its quality. This study aimed to evaluate the effectiveness of palm shell activated carbon modified with sodium alginate as an adsorbent in CPO refining. The study employed a non-factorial Completely Randomized Design (CRD) with five levels of sodium alginate concentration (0%, 1%, 2%, 3%, and 4%) and three replications. The observed parameters included water content, impurities, free fatty acids (FFA), and the Deterioration of Bleachability Index (DOBI) value. Data were analyzed using ANOVA at a 95% confidence level. The results showed that the treatment had a significant effect (P<0.05) on all parameters. The lowest moisture content was seen in treatment N3 at 0.085%, while the lowest impurity content was in treatment N1 at 0.384%. The lowest free fatty acid value was in treatment N0 at 45.590%, and the highest DOBI value was also in treatment N0 at 0.57. The study shows that activated carbon made from palm oil shells with added sodium alginate could be a good alternative adsorbent for the CPO purification process because it can really help improve the quality of crude palm oil.
creator: Krisalung Linliong Tampubolon
creator: Rafael Remit Winardi
creator: Zullham Effendi
rights: Copyright (c) 2026 Krisalung Linliong Tampubolon, Rafael Remit Winardi, Zullham Effendi https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-26
publication date: 2026-06-26
volume: 5
number: 8
starting page: 4157
ending page: 4160

INTEGRATED CLASSIFICATION MODEL IN PUBLIC COMPLAINT MANAGEMENT IN THE KARAWANG DISTRICT INSPECTORATE
type: item
description: Public complaint management is a critical instrument for strengthening accountability, responsiveness, and supervisory quality in local government. This article analyzes the implementation of public complaint management at the Inspectorate of Karawang Regency and formulates an integrated classification model that connects the normative basis of complaints with operational priorities for follow-up actions. The study employed a descriptive qualitative approach using document review, process observation, and analysis of complaint data from 2023 to 2025. The data were analyzed through an interactive model consisting of data reduction, data display, and conclusion drawing. The findings show that complaint management has been supported by multiple reporting channels, particularly the Tangkar application and written letters, yet it still faces challenges in complaint classification, interpretation of completion status, and the high proportion of complaints closed administratively. Of 130 complaints recorded between 2023 and 2025, only 15 complaints, or 11.5%, were followed up through special audit or investigative mechanisms, while 115 complaints, or 88.5%, were archived or administratively closed. These findings indicate the need for a classification model that distinguishes supervisory and non-supervisory complaints while mapping urgency and importance using the Eisenhower Matrix. The proposed model assigns complaints into four follow-up priorities to support more consistent, transparent, and accountable decision-making.
creator: Kharisma Nourma Rani
rights: Copyright (c) 2026 Kharisma Nourma Rani https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4581
ending page: 8589
doi: 10.5281/zenodo.21270080

THE INFLUENCE OF EMPATHETICAL LEADERSHIP ON INNOVATIVE WORK BEHAVIOR: THE MEDIATING ROLE OF PSYCHOLOGICAL SAFETY AMONG EMPLOYEES OF PT BPD KALTIM KALTARA TANA PASER BRANCH
type: item
description: The rapid transformation of the banking industry driven by digitalization requires organizations to enhance employees' innovative work behavior as a key source of competitive advantage. However, innovative work behavior is influenced not only by individual competence but also by leadership practices and employees' psychological conditions in the workplace. This study aims to examine the effect of empathetic leadership on innovative work behavior through the mediating role of psychological safety among employees of PT BPD Kaltim Kaltara Tana Paser Branch. A quantitative explanatory research design was employed, with data collected from 117 employees using a total sampling technique. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings indicate that empathetic leadership has a positive and significant effect on both psychological safety and innovative work behavior. Psychological safety also has a positive and significant effect on innovative work behavior. Furthermore, psychological safety partially mediates the relationship between empathetic leadership and innovative work behavior. These findings suggest that leaders who demonstrate empathy by understanding employees' emotional needs can foster a psychologically safe work environment that encourages employees to express ideas, take initiative, and engage in innovative behaviors. This study contributes to the growing literature on empathetic leadership and psychological safety within the context of regional banking institutions and provides practical insights for organizations seeking to strengthen employee innovation through people-centered leadership.
creator: Dhea Revina Shabila
creator: Irsan Tricahyadinata
creator: Dwi Martiyanti
rights: Copyright (c) 2026 Dhea Revina Shabila, Irsan Tricahyadinata, Dwi Martiyanti https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-25
publication date: 2026-07-25
volume: 5
number: 8
starting page: 5069
ending page: 5082

STRATEGY HUMAN RESOURCE DEVELOPMENT (SOURCE POWER HUMAN) TO IMPROVE FARMERS' WELFARE PALM OIL IN GUNUNG MERIAH DISTRICT, DELI SERDANG REGENCY
type: item
description: This study aims to analyze the quality of human resources (HR) among oil palm farmers, identify factors that hinder HR development, formulate effective HR development strategies, and analyze their impact on improving farmer welfare in Gunung Meriah District, Deli Serdang Regency. The study used a descriptive method with a qualitative approach. The research location was determined purposively in Gunung Meriah District with 69 farmers selected using simple random sampling technique from a population of 221 farmers. Data were collected through semi-structured interviews, field observations, documentation, and literature studies. Data analysis was conducted using a SWOT analysis using the IFAS, EFAS, and SWOT matrices. The results showed that the quality of farmers' HR is still relatively low, characterized by minimal access to training and extension, low technical cultivation skills, and dependence on informal information sources. The main obstacles to HR development come from limited capital and technical knowledge, as well as external factors such as the unavailability of extension programs, poor road infrastructure, and weak farmer institutions. The SWOT analysis places farmer human resource development in Quadrant I (aggressive strategy), indicating significant strengths and opportunities to be exploited. Recommended priority strategies include increasing Good Agricultural Practices (GAP)-based extension services, strengthening farmer groups and cooperatives, expanding access to capital, utilizing information technology, and improving supporting infrastructure. Planned and sustainable human resource development is a key factor in increasing the productivity, competitiveness, and welfare of oil palm farmers in Gunung Meriah District
creator: Giska Patrisia Sembiring
creator: Purjianto
rights: Copyright (c) 2026 Giska Patrisia Sembiring, Purjianto https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-04
publication date: 2026-07-04
volume: 5
number: 8
starting page: 4227
ending page: 4237

MORPHOLOGICAL RESPONSE OF OIL PALM (ELAEIS GUINEENSIS JACQ.) IN SOCFINDO DXP YANGAMBI (Y) SEEDS AGAINST SALINITY STRESS AT THE PRE NURSERY STAGE
type: item
description: Abstract Salinity stress is one of the environmental factors that can affect the growth and development of oil palm, particularly during the nursery stage. This study aimed to evaluate the morphological responses of oil palm (*Elaeis guineensis* Jacq.) seedlings of the Socfindo DxP Yangambi (Y) variety to different salinity levels during the *pre nursery* stage. The experiment was conducted in the greenhouse and laboratory of the Indonesian Oil Palm Institute of Technology (ITSI), Medan, using a Randomized Block Design with one factor consisting of three salinity treatments, namely S0 (0 mmhos), S1 (5–6 mmhos), and S2 (6–7 mmhos), with three replications. The observed parameters included plant height, stem diameter, number of leaves, chlorophyll content, root volume, shoot volume, root length, shoot length, root fresh weight, shoot fresh weight, root dry weight, and shoot dry weight. The results showed that salinity treatment had no significant effect on plant height, stem diameter, number of leaves, chlorophyll content, shoot volume, root length, shoot length, root fresh weight, shoot fresh weight, root dry weight, and shoot dry weight. However, salinity significantly affected root volume, with the highest value obtained under the S1 treatment (5–6 mmhos), reaching 0.67 cm³. The results indicate that oil palm seedlings of the Socfindo DxP Yangambi (Y) variety possess good adaptability to salinity stress up to 7 mmhos during the *pre nursery* stage.
creator: Fadly Himawan
creator: Eka Bobby Febrianto
creator: Sri Murti Tarigan
creator: Wagino
rights: Copyright (c) 2026 Fadly Himawan, Eka Bobby Febrianto, Sri Murti Tarigan, Wagino https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 5
number: 8
starting page: 4328
ending page: 4334

GETTING AROUND IN INDONESIA: SURVIVAL MOBILITY LITERACY NEEDS OF BASIC BIPA LEARNERS AND DIGITAL MULTIMODE COMIC RATIONALE
type: item
description: The increasing number of BIPA (Indonesian as a Foreign Language), learners highlights the need for contextual and functional learning materials, particularly for beginner-level learners who face real life communication challenges in Indonesia. One essential competency is survival mobility literacy, which refers to the ability to communicate effectively in public transportation contexts. However, learning materials addressing this competency remain limited. This study aims to identify the difficulties and learning material needs of beginner-level BIPA learners related to survival mobility literacy and to formulate a design rationale for a digital multimode comic. A descriptive quantitative approach was employed, involving 15 basic-level BIPA learners from various countries through a questionnaire using a four-point Likert scale. The findings reveal that learners experience difficulties in using dialogues, asking questions, and understanding transportation-related vocabulary. The results also indicate strong preferences for contextual content, visual support, and digitally accessible materials. Based on these findings, a digital multimode comic is proposed as a theoretically and empirically grounded design framework for developing survival mobility literacy materials. This study contributes to the development of contextual, functional, and learner-centered BIPA teaching materials.
creator: Fitri Febriyanti
creator: Mochamad Whilky Rizkyanfi
creator: Nuny Sulistiany Idris
rights: Copyright (c) 2026 Fitri Febriyanti, Mochamad Whilky Rizkyanfi, Nuny Sulistiany Idris https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4596
ending page: 4603
doi: 10.5281/zenodo.21270114

THE EFFECT OF TRAINING ON EMPLOYEE PERFORMANCE WITH COMPETENCE AS A MEDIATING VARIABLE AT PT. ARMADA SAFARI SUCI
type: item
description: The Hajj and Umrah travel industry in Indonesia is experiencing rapid growth, leading to increasingly fierce competition among travel agents in providing high-quality services to pilgrims. To maintain service quality and organizational performance, companies need to ensure that employees possess the necessary skills and competencies. HRD through training programs plays a crucial role in improving employee competency and performance, particularly in service-focused companies like PT. Armada Safari Suci. The purpose of this study is to analyze the effect of training on employee performance, with competency as a mediating variable. This study aims to investigate whether the company's training programs can improve employee competency and how this competency affects employee performance.This study used a quantitative approach with a descriptive research design. Data were collected through questionnaires distributed to PT. Armada Safari Suci employees. The data analysis method used statistical analysis to examine the relationship between training, competency, and employee performance.It is hoped that the results of this study will provide practical benefits for PT. Armada Safari Suci in improving employee training programs and enhancing employee performance. Academically, this research is expected to contribute to the development of human resource management literature, particularly in the areas of employee training and competency development.
creator: Ananda Danindra Al-Fasya
creator: Fetty Poerwita Sarry
rights: Copyright (c) 2026 Ananda Danindra Al-Fasya, Fetty Poerwita Sarry https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4812
ending page: 4818

AN ACCOUNTING-BASED EVALUATION FRAMEWORK FOR DISASTER REPORTING IN DECENTRALIZED GOVERNANCE: INTEGRATING IPSASB QUALITATIVE CHARACTERISTICS, GRI REPORTING PRINCIPLES, AND INSTITUTIONAL THEORY
type: item
description: Disaster reporting has become an essential instrument for strengthening public accountability in disaster risk management, yet its accounting quality remains underexplored. Existing studies have predominantly examined disaster governance from institutional, operational, or policy perspectives, with limited attention to whether disaster reports provide useful, transparent, and stakeholder-oriented information in accordance with internationally recognised reporting principles. This study addresses this gap by developing and applying an integrated accounting-based evaluation framework that combines the International Public Sector Accounting Standards Board (IPSASB) qualitative characteristics of useful public-sector information with the Global Reporting Initiative (GRI) reporting principles. Institutional Theory is adopted as the theoretical lens to explain how regulatory, professional, and organisational pressures influence reporting practices within Indonesia's decentralized disaster governance system. A qualitative multiple-case study design was employed using directed qualitative content analysis of sixteen official disaster management reports issued by the National Disaster Management Agency (BNPB), Provincial Disaster Management Agencies (BPBDs), and provincial governments. The analysis evaluates disaster reporting against six IPSASB qualitative characteristics—relevance, faithful representation, comparability, verifiability, timeliness, and understandability—and four GRI reporting principles—materiality, completeness, stakeholder inclusiveness, and balance. The findings reveal that Indonesia's disaster reporting system demonstrates strong financial accountability and regulatory compliance but remains fragmented across multiple reporting instruments. While financial disclosures generally satisfy IPSASB qualitative characteristics, reporting on stakeholder engagement, methodological transparency, organisational learning, and long-term recovery outcomes remains com…
creator: Gabriel P Aryanindita
creator: Caecilia Atmini Susilandari
rights: Copyright (c) 2026 Gabriel P Aryanindita, Caecilia Atmini Susilandari https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-25
publication date: 2026-07-25
volume: 5
number: 8
starting page: 5182
ending page: 5198

ANALYSIS OF THE EFFECT OF SUNLIGHT INTENSITY AND CONIDIUM DENSITY ON EDAMAME RUST DISEASE (PHAKOPSORA PACHYRHIZI) IN IMMATURE OIL PALM AREAS
type: item
description: This study aims to analyze the effect of sunlight intensity and conidium density on the intensity of leaf rust disease caused by Phakopsora pachyrhizi in edamame plants grown in immature oil palm areas. The study used a quantitative descriptive approach by observing sunlight intensity, conidium density, and disease intensity. The data were analyzed using multiple linear regression with SPSS after log transformation of the disease intensity variable to meet the normality assumption. The Kolmogorov-Smirnov test showed an Asymp. Sig. value of 0.200, indicating that the data were normally distributed. The model also showed no multicollinearity, as indicated by a Tolerance value of 0.904 and a VIF of 1.106, and no heteroscedasticity pattern was found in the residual scatterplot. The regression produced the equation Y = 0.830 + 0.000000039X1 + 0.033X2. Sunlight intensity did not have a significant partial effect, whereas conidium density had a positive and significant effect on disease intensity. Simultaneously, both variables had a significant effect, with an F-statistic of 440.049 and an R Square value of 0.954.
creator: Kevin Angelanta
creator: Guntoro
creator: Nurliana
rights: Copyright (c) 2026 Kevin Angelanta, Guntoro, Nurliana https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 5
number: 8
starting page: 4310
ending page: 4316

THE EFFECT OF COOKING ROLE PLAY ON FINE MOTOR DEVELOPMENT OF 3-4 YEAR-OLD CHILDREN
type: item
description: This study examines the effect of cooking role-play on the fine motor development of 3-4-year-old children in non-formal educational institutions. The urgency of this research is based on the fact that fine motor development is a crucial aspect in supporting independence, coordination, and readiness to learn in early childhood. However, in practice, activities that stimulate fine motor skills are still minimal, as most learning is based on worksheets that lack hands-on and exploratory experiences. Therefore, engaging, interactive, and age-appropriate learning strategies are needed. The main objective of this study was to determine the condition of children's fine motor skills before and after being treated through a cooking role-play, and to analyze its effect on improving these skills. This research is expected to provide an empirical overview of the effectiveness of this method as an innovative approach to improving fine motor skills. The targeted results of this study include: first, revealing the initial conditions and increasing fine motor skills of children after participating in the activity; second, finding a significant influence of cooking role play on improving fine motor skills of early childhood; and third, practical recommendations in the development of innovative game-based learning that can be utilized by educators and PAUD institutions to improve the quality of motor stimulation in early childhood. Thus, this study is expected to be a reference in enriching fun and educational learning methods, as well as supporting the optimization of motor development in children aged 3-4 years.
creator: Anugrah Robiah Al Adawiyah
creator: Iman NurJaman
creator: Rd Ranie Damayanti
rights: Copyright (c) 2026 Anugrah Robiah Al Adawiyah, Iman NurJaman, Rd Ranie Damayanti https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4612
ending page: 4623
doi: 10.5281/zenodo.21447754

EFFECTS OF COENZYME Q10 AND VITAMIN E IN LACTATED RINGER'S EGG YOLK EXTENDER ON PRE-FREEZING SEMEN QUALITY OF GAGA CHICKEN
type: item
description: This study aimed to evaluate the effect of Coenzyme Q10 (CoQ10) and vitamin E supplementation in lactated Ringer's egg yolk (LREY) extender on the pre-freezing semen quality of Gaga chicken. Semen was collected from six mature Gaga roosters using the dorso-abdominal massage method, pooled, and diluted into four treatment extenders arranged in a completely randomized design with ten replications: T0 (LREY extender as control), T1 (LREY + CoQ10 200 µM), T2 (LREY + vitamin E 5 µg/mL), and T3 (LREY + vitamin E 5 µg/mL + CoQ10 200 µM). The variables evaluated were sperm motility, viability, abnormality, plasma membrane integrity, and DNA damage before freezing. Fresh Gaga chicken semen showed favorable baseline quality, with motility of 88.67 ± 0.22%, viability of 94.54 ± 0.27%, and plasma membrane integrity of 94.53 ± 0.35%. Before freezing, sperm viability differed significantly among treatments (P < 0.05), with T1, T2, and T3 showing higher values than T0. Meanwhile, sperm motility, abnormality, plasma membrane integrity, and DNA damage were not significantly different among treatments (P > 0.05). The combined treatment showed a favorable numerical pattern, particularly for motility, abnormality, and DNA damage. These results indicate that CoQ10 and vitamin E supplementation can help preserve sperm viability during dilution and the pre-freezing stage.
creator: Halimah Amin
creator: Sri Wahjuningsih
creator: Aulia Puspita Anugra Yekti
creator: Nurul Isnaini
creator: Yuli Frita Nuningtyas
rights: Copyright (c) 2026 Halimah Amin, Sri Wahjuningsih, Aulia Puspita Anugra Yekti, Nurul Isnaini, Yuli Frita Nuningtyas https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-16
publication date: 2026-07-16
volume: 5
number: 8
starting page: 5005
ending page: 5012

SCHOOL SERVICE RESILIENCE IN INDONESIA’S ARCHIPELAGIC REGIONS: A SYSTEMATIC REVIEW OF SPATIAL ACCESSIBILITY, DISTRIBUTION OF EDUCATIONAL PERSONNEL, AND EDUCATIONAL LOGISTICS
type: item
description: Education in archipelagic regions faces structural challenges distinct from those in continental areas, particularly due to geographic fragmentation, limited transportation, the maldistribution of teachers, and vulnerabilities in infrastructure and logistics. This study aims to synthesize the literature on strategic issues in archipelagic education in Indonesia and to identify the mechanisms influencing the stability of school service delivery. The study employs a Systematic Literature Review approach following PRISMA guidelines, drawing on searches of the Scopus and Web of Science databases and official policy documents published between 2015 and 2024. A theory-informed thematic synthesis was used to identify causal pathways and intervariable relationships. The findings indicate that disparities in spatial accessibility disrupt service continuity through mobility constraints, high transportation costs, and unstable attendance. The maldistribution and low retention of teachers in disadvantaged, frontier, and remote (3T) areas exacerbate pedagogical instability, while infrastructural vulnerability and logistical delays increase the risk of operational disruptions in schools. These three dimensions form a systemic configuration that determines the resilience of educational service delivery in archipelagic regions.
creator: Rudolf Kempa
creator: Johan Pattiasina
creator: Paul Arjanto
rights: Copyright (c) 2026 Rudolf Kempa, Johan Pattiasina, Paul Arjanto https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-26
publication date: 2026-06-26
volume: 5
number: 8
starting page: 4086
ending page: 4098

A STEM-BASED INTERACTIVE E-MODULE FOR STRENGTHENING STATISTICAL LITERACY IN MATHEMATICS LEARNING: DEVELOPMENT AND EVALUATION STUDY
type: item
description: This study aimed to develop and evaluate a STEM-based interactive e-module to strengthen students’ statistical literacy in mathematics learning. The study employed a Research and Development (R&D) approach using the ADDIE model, consisting of Analysis, Design, Development, Implementation, and Evaluation stages. The research was conducted at SMP Negeri 3 Medan involving 64 Grade VIII students, with 32 students in the experimental class and 32 students in the control class. The developed e-module integrated Science, Technology, Engineering, and Mathematics (STEM) principles with interactive multimedia features, including animations, videos, simulations, and contextual statistical problem-solving activities. The quality of the e-module was assessed through validity, practicality, and effectiveness evaluations. Expert validation results indicated that the e-module was highly valid, with scores of 86.43% from subject matter experts, 91.56% from media experts, and 95.63% from instructional design experts. Practicality testing showed positive responses from teachers (92.14%) and students (82.24%), indicating that the e-module was practical and easy to implement in classroom learning. The effectiveness evaluation revealed a significant improvement in students’ statistical literacy. The average score increased from 58.00 on the pretest to 82.06 on the posttest. Furthermore, the N-Gain value reached 0.59, indicating a moderate improvement category, while Cohen’s effect size of 0.93 demonstrated a large practical effect. Classical learning mastery reached 81.25%, and the independent-samples t-test showed a significant difference between the experimental and control groups (p = 0.000 < 0.05). These findings demonstrate that the STEM-based interactive e-module is valid, practical, and effective for enhancing students’ statistical literacy and supporting meaningful mathematics learning in the digital era.
creator: Bintari Solafide Pasaribu
creator: Abdul Hamid K
creator: R. Mursid
rights: Copyright (c) 2026 Bintari Solafide Pasaribu, Abdul Hamid K, R. Mursid https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-04
publication date: 2026-07-04
volume: 5
number: 8
starting page: 4238
ending page: 4248

GREEN LEARNING SPACE AS AN AUTHENTIC LEARNING ENVIRONMENT TO IMPROVE ELEMENTARY STUDENTS' SCIENCE ACHIEVEMENT
type: item
description: IPAS instruction in elementary schools is still dominated by the lecture method, resulting in students having limited opportunities for hands-on learning experiences. This study aims to analyze the effect of implementing a Green Learning Space through the use of an open green garden on students’ learning outcomes and learning activities in the IPAS subject. The study employed a quantitative approach using a pre-experimental method with a One-Group Pretest–Posttest Design. The study was conducted with 24 third-grade students at SDIT Nurul Iman Pondok Bambu, East Jakarta, who were selected using total sampling. Data were collected through achievement tests, observations of learning activities, and student response questionnaires. The data were analyzed descriptively using mean scores, the percentage of learning mastery, the percentage of learning activities, and Normalized Gain (N-Gain). The results showed that the average learning achievement increased from 64.13 on the pretest to 81.33 on the posttest, with the percentage of learning mastery rising from 8.33% to 87.50%. The N-Gain value of 0.48 falls into the moderate category. Additionally, student learning activity reached an average of 82.64%, indicating an active category during the learning process. Thus, the implementation of the Green Learning Space effectively improves student learning outcomes and learning activity while providing a more contextual, meaningful, and student-centered learning experience.
creator: Jaka Waluya
creator: Epon Ningrum
creator: Iwan Setiawan
creator: Amin
rights: Copyright (c) 2026 Jaka Waluya, Amin https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-03
publication date: 2026-07-03
volume: 5
number: 8
starting page: 4488
ending page: 4497
doi: 10.5281/zenodo.21256310

INFLUENCE BURDEN WORK AND COMPENSATION THE RELATIONSHIP OF THE DESIRED TO CHANGE JOBS WITH JOB SATISFACTION AS AN INTERVENING VARIABLE IN BEAUTY ADVISORS AZZURA PT. INDOSAKTI MEDAN
type: item
description: This study aims to determine the effect of workload and compensation on turnover intention with job satisfaction as an intervening variable. The research method used is quantitative, with questionnaires as the data collection instrument. Data analysis was carried out using path analysis, t-test, determination test, and Sobel test. The research sample consisted of Beauty Advisor employees at Azzura PT. Indosakti Medan. The results of the study show that workload has a positive and significant effect on job satisfaction, as well as a positive and significant effect on turnover intention. Compensation has a positive but insignificant effect on job satisfaction, but a negative and significant effect on turnover intention. Job satisfaction is proven to have a negative and significant effect on turnover intention. The Sobel test results indicate that job satisfaction is not able to serve as an intervening variable in the effect of workload and compensation on turnover intention.
creator: Amelia Koto
creator: Lenny Menara Sari Saragih
rights: Copyright (c) 2026 Amelia Koto, Lenny Menara Sari Saragih https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4660
ending page: 46667
doi: 10.5281/zenodo.21468503

ANALYSIS OF HEALTH SERVICE QUALITY BASED ON SERVQUAL DIMENSIONS AT UPTD HEALTH CENTER TEGALBULEUD SUKABUMI REGENCY
type: item
description: Healthcare service quality is a key indicator for evaluating the effectiveness of public service delivery in the health sector. As a primary healthcare facility, the Community Health Center (Health Center) is expected to provide high-quality, professional, and patient-oriented services to meet community needs. This study aims to analyze the quality of healthcare services at the UPTD Tegalbuleud Community Health Center, Sukabumi Regency, based on the five SERVQUAL dimensions, namely Tangibles, Reliability, Responsiveness, Assurance, and Empathy, and to identify the supporting and inhibiting factors affecting service quality. This study employed a descriptive qualitative approach. Data were collected through observations, in-depth interviews, and documentation involving the head of the community health center, healthcare professionals, administrative staff, and patients selected using purposive sampling. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, including data collection, data condensation, data display, and conclusion drawing and verification. Data credibility was ensured through source triangulation, technique triangulation, and member checking. The findings indicate that the overall quality of healthcare services at the UPTD Tegalbuleud Community Health Center has been implemented effectively across all SERVQUAL dimensions. However, several challenges remain, including inadequate waiting room facilities, limited healthcare personnel, and high patient volumes that affect service responsiveness. Supporting factors include healthcare personnel competency, the implementation of standard operating procedures, and organizational commitment to continuous service quality improvement. The findings provide practical implications for healthcare managers and local governments in developing strategies to enhance patient-centered healthcare service quality.
creator: Riki Windiansah
creator: Tuah Nur
creator: Yana Fajar FY Basori
rights: Copyright (c) 2026 Riki Windiansah, Tuah Nur, Yana Fajar FY Basori https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-16
publication date: 2026-07-16
volume: 5
number: 8
starting page: 5156
ending page: 5167
doi: 10.5281/zenodo.21392004

ESG, CYBER GOVERNANCE, OPERATIONAL RISK IN BANK RESILIENCE: EVIDENCE FROM INDONESIAN BANKS
type: item
description: This study examines how ESG and cyber governance relate to operational risk and bank resilience in Indonesia, with bank stability used as its measurable aspect. Using balanced panel data from 17 KBMI 3 and KBMI 4 banks during 2019–2024, the study applies Fixed Effects regression with robust standard errors and year dummy variables. ESG and cyber governance are measured using disclosure-based indexes from annual and sustainability reports. Bank stability is measured using the natural logarithm of the Z-score, while operational risk is measured by operational risk-weighted assets divided by total risk-weighted assets. The findings show that ESG has no significant direct relationship with bank stability or operational risk. Operational risk is positively related to bank stability, reflecting risk-weighted exposure and capital absorption rather than suggesting that operational failures improve stability. The main finding is that cyber governance negatively moderates the ESG–operational risk relationship, indicating that stronger cyber governance reduces the marginal operational risk association of ESG. Based on these findings, a KRI-Based ESG–Cyber Governance–Operational Risk Monitoring Framework is proposed.
creator: Trisna Aminwara
creator: Sudarso Kaderi Wiryono
creator: Raden Aswin Rahadi
rights: Copyright (c) 2026 Trisna Aminwara, Sudarso Kaderi Wiryono, Raden Aswin Rahadi https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 5
number: 8
starting page: 4402
ending page: 4409

ANALYSIS OF FACTORS AFFECTING LABOR PRODUCTIVITY PALM OIL HARVESTERS AT PT. PERKEBUNAN NUSANTARA IV REGIONAL II BAH BIRUNG ULU GARDEN
type: item
description: The productivity of oil palm harvesters is an important factor in supporting the achievement of production targets of plantation companies. This study aims to analyze the effect of premiums, work experience, age, and number of dependents on the productivity of oil palm harvesters in Afdeling III Kebun Bah Birung Ulu PT Perkebunan Nusantara IV Regional II. The study used a quantitative method with a saturated sample of 35 harvesters. Data were analyzed using multiple linear regression through the classical assumption test, t-test, F-test, and coefficient of determination (R²). The results showed that partially premiums and work experience had a positive and significant effect on labor productivity, while age had a negative and significant effect. The number of dependents did not have a significant effect on labor productivity. Simultaneously, premiums, work experience, age, and number of dependents had a significant effect on labor productivity. The coefficient of determination (R²) value of 0.737 indicates that 73.7% of the variation in labor productivity can be explained by the research variables, while the remaining 26.3% is influenced by other factors outside the model. The research results confirm that increasing premiums and work experience are the main factors that can increase the productivity of palm oil harvesting workers.
creator: Jansardo Damanik
creator: Tifany Zia Aznur
creator: Megawati Siahaan
rights: Copyright (c) 2026 Jansardo Damanik, Tifany Zia Aznur, Megawati Siahaan https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-07
publication date: 2026-07-07
volume: 5
number: 8
starting page: 4430
ending page: 4438

TEACHER SCAFFOLDING PRACTICES IN PLAYING L-STEAM IN EARLY CHILDHOOD
type: item
description: L-STEAM play in early childhood education positions teachers as facilitators who play a crucial role in providing learning support through responsive interactions. However, studies on teacher scaffolding practices in the context of L-STEAM play are still relatively limited, particularly in learning situations that take place in early childhood education (PAUD) units. This study aims to explore teacher scaffolding practices in L-STEAM play in early childhood. The study used a qualitative approach with a case study design at ADC+ Kindergarten. The study participants consisted of five kindergarten group teachers and one principal, while eight children aged 5–6 years were involved as observation subjects. Data were collected through observation, in-depth interviews, and documentation, then analyzed using the interactive model of Miles, Huberman, and Saldaña. The results showed that teacher scaffolding practices were realized through questioning, prompting, modeling, feedback, and reinforcement provided gradually according to the children's needs during L-STEAM play. These forms of scaffolding encouraged children to be more active in exploring, expressing ideas, trying various alternatives, and communicating their learning experiences. The research findings confirm that scaffolding practices are an important part of teachers' pedagogical practices that support the creation of meaningful and child-centered L-STEAM play experiences.
creator: Fatimatuzahroh
creator: Yuliani Nurani
creator: R Sri Martini Meilanie
rights: Copyright (c) 2026 Fatimatuzahroh, Yuliani Nurani, R Sri Martini Meilanie https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4756
ending page: 4760

THE EFFECTS OF WORK COMPETENCE, WORK MOTIVATION AND INTELLECTUAL EMPLOYEE INTELLIGENCE ON EMPLOYEE PERFORMANCE WITH THE WORK ENVIRONMENT AS A MODERATION VARIABLE AT BAPPEDA SLEMAN REGENCY
type: item
description: The Effect of Work Competencies, Work Motivation and Intellectual Intelligence on Employee Performance with Work Environment as a Moderation Variable at BAPPEDA Sleman Regency. This study aims to analyze the influence of motivational competence and intellectual intelligence on employee performance in BAPPEDA Sleman Regency with the work environment as a moderation variable. This research is a quantitative research using SEM-PLS. The results of the study shows that work competence has a positive and significant effect on employee performance, work motivation does not affect employee performance, intellectualintelligence has a positive and significant effect on employee performance, work environment has no effect on employee performance, work environment US a moderation variable cannot moderate the influence of work competence on employee performance, work environment as a moderation variable cannot moderate the Influence on the Influence of Intellectual Intelligence on Employee Performance, the Work Environment as a Moderation Variable cannot moderate the Influence of Work Motivation on Employee Performance
creator: Sugianto
creator: Maimun Sholeh
rights: Copyright (c) 2026 Sugianto, Maimun Sholeh https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4174
ending page: 4183
doi: 10.5281/zenodo.21282462

DIGITAL FINANCIAL ACCOUNTING TRANSFORMATION IN ENHANCING THE QUALITY OF FINANCIAL REPORTING AND THE PERFORMANCE OF MSMES IN MEDAN CITY
type: item
description: The rapid development of digital technology has transformed financial accounting practices among micro, small, and medium enterprises (MSMEs). This study examines the effect of digital financial accounting transformation on financial reporting quality and MSME performance in Medan City. A quantitative research design was employed using survey data collected from 200 MSME owners and managers who had adopted digital accounting applications in their business operations. Respondents were selected through purposive sampling, while the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that digital financial accounting transformation has a positive and significant effect on financial reporting quality. The use of digital accounting systems improves the accuracy, timeliness, completeness, and accessibility of financial information. Financial reporting quality also has a positive effect on MSME performance by supporting more effective financial planning, cost control, and business decision-making. Furthermore, digital financial accounting directly contributes to improved operational efficiency and business performance. These findings confirm that financial reporting quality plays an important role in strengthening the relationship between digital accounting transformation and MSME performance. The study highlights the need for MSME owners, government institutions, and business-support organizations to improve digital infrastructure, accounting literacy, and technology-based financial management capabilities.
creator: Vina Winda Sari
rights: Copyright (c) 2026 Vina Winda Sari https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-20
publication date: 2026-07-20
volume: 5
number: 8
starting page: 5413
ending page: 5427
doi: 10.5281/zenodo.21511695

FROM SUBORDINATION TO ACCUMULATION: THE POST-REFORM TRAJECTORY OF POLRI'S ECONOMIC-POLITICAL CAPITAL IN INDONESIA
type: item
description: The 1998 Reform and the separation of the Indonesian National Police (Kepolisian Negara Republik Indonesia, Polri) from the Armed Forces of the Republic of Indonesia (Tentara Nasional Indonesia/Angkatan Bersenjata Republik Indonesia, TNI/ABRI) are widely understood as a milestone in Indonesia's democratic transition in the security sector. However, this article argues that this institutional separation constituted a critical juncture that paradoxically expanded rather than curtailed Polri's economic-political capital accumulation. Drawing on Chambers & Waitoolkiat's (2017) khaki capital framework and historical institutionalism, the article demonstrates that the institutional autonomy Polri gained was not matched by commensurate accountability mechanisms—transforming the institution from one that was structurally constrained under ABRI's military dominance into one that enjoyed far greater capacity to accumulate economic-political capital independently. This transformation operated through three mutually reinforcing mechanisms: institutional separation placing Polri directly under the President; intense TNI-Polri competition over khaki capital domains that evolved into a rent-sharing ecosystem; and regulatory asymmetry that left Polri without effective business prohibitions, while simultaneously leaving both internal and external oversight mechanisms—including the Inspectorate General (Inspektorat Pengawasan Umum, Itwasum) Polri and the National Police Commission (Komisi Kepolisian Nasional, Kompolnas) too weak to constrain informal economic accumulation.
creator: Gabriela Adeline Thurana
creator: Riaty Raffiudin
rights: Copyright (c) 2026 Gabriela Adeline Thurana, Riaty Raffiudin https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-03
publication date: 2026-07-03
volume: 5
number: 8
starting page: 4735
ending page: 4743

THE EFFECTIVENESS OF THE FAMILY HOPE PROGRAM (PKH) ON THE WELFARE OF THE COMMUNITY OF DONGGALA KODI VILLAGE, ULUJADI DISTRICT
type: item
description: The Family Hope Program (PKH) is a conditional social assistance policy designed to reduce poverty and improve community welfare by improving the quality of human resources. This study aims to analyze the effectiveness of the family hope program on the welfare of the Donggala Kodi Village community, Ulujadi District, from an economic aspect, especially in increasing income, as well as household expenditures for education and health, this research method uses a descriptive and qualitative approach through observation and interviews, the results of the study indicate that PKH contributes to the economic stability of poor households by helping to meet basic needs and reduce the burden of expenses. However, the economic effectiveness of the program still faces challenges in the form of dependence on assistance, inaccurate targeting, and limited impact on increasing productive income. Therefore, this study is important to provide an economic evaluation as a basis for formulating more efficient, targeted, and sustainable policies in efforts to alleviate poverty and improve community welfare.
creator: Asrit
creator: Andi Herman Jaya
creator: Edhi Taqwa
creator: Armin
creator: Laendatu Paembonan
rights: Copyright (c) 2026 Asrit, Andi Herman Jaya, Edhi Taqwa, Armin, Laendatu Paembonan https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-04
publication date: 2026-07-04
volume: 5
number: 8
starting page: 4204
ending page: 4212

CUSTOMER SATISFACTION LAST MILE DELIVERY IN ECOMMERCE SUPPLY CHAIN: STUDY ON SHOPEE AND TOKOPEDIA
type: item
description: The continuous expansion of Indonesia’s e-commerce market has made last-mile delivery a decisive factor in shaping customer experience. As competition intensifies between Shopee and Tokopedia, delivery performance increasingly influences how customers evaluate their shopping experience and whether they choose to repurchase. Although both platforms have strengthened their logistics systems and digital capabilities, issues related to delivery punctuality, reliability, cost transparency, and courier service quality remain evident. This research explores how different aspects of last-mile delivery contribute to customer satisfaction and examines whether these relationships differ between the two platforms. Drawing upon Expectation-Confirmation Theory and supported by service quality perspectives, the study focuses on delivery speed, delivery reliability, tracking visibility, courier professionalism, and delivery cost as key variables. A quantitative explanatory approach was adopted through survey distribution to active e-commerce users in Indonesia. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), followed by Multi-Group Analysis. The findings are expected to provide empirical insights into the delivery attributes that most strongly influence customer satisfaction while supporting academic discussions on e-commerce logistics and managerial decision-making to improve last-mile delivery performance.
creator: Nasywa Natania
creator: Abdurrahman Faris Indriya Himawan
rights: Copyright (c) 2026 Nasywa Natania, Abdurrahman Faris Indriya Himawan2 https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4547
ending page: 4561

ADOPTION OF ERP ( ENTERPRISE RESOURCE PLANNING ), CLOUD COMPUTING, AND BLOCKCHAIN PROMOTES TRANSPARENCY AND EFFICIENCY OF FINANCIAL GOVERNANCE IN STATE-OWNED ENTERPRISES IN INDONESIA
type: item
description: This study aims to analyze the influence of Enterprise Resource Planning (ERP) Adoption, Cloud Computing Adoption, and Blockchain Adoption on Financial Governance Efficiency through Financial Governance Transparency in State-Owned Enterprises (SOEs) in Indonesia. The development of digital transformation encourages SOEs to improve the quality of financial governance through the utilization of information technology that is able to create transparency, accountability, and efficiency in the management of financial resources. This study uses a quantitative approach with a survey method. Data were obtained by distributing questionnaires to SOE employees involved in finance, accounting, internal audit, and information technology. Data analysis was carried out using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the help of the SmartPLS application. The results of the study indicate that Cloud Computing Adoption and Blockchain Adoption have a positive and significant effect on Financial Governance Transparency and Financial Governance Efficiency. Meanwhile, ERP Adoption has a positive and significant effect on Financial Governance Efficiency, but does not have a significant effect on Financial Governance Transparency. Furthermore, Financial Governance Transparency does not significantly influence Financial Governance Efficiency. The results of the mediation test indicate that Financial Governance Transparency is able to mediate the influence of Cloud Computing Adoption and Blockchain Adoption on Financial Governance Efficiency, but is unable to mediate the influence of ERP Adoption on Financial Governance Efficiency. The findings of this study indicate that the use of digital technology, particularly cloud computing and blockchain, plays a significant role in increasing the transparency and efficiency of financial governance in SOEs in Indonesia.
creator: Muammar Khaddafi
creator: Hilmi
creator: Rico Nur Ilham
creator: Frengki Putra Ramansyah
creator: Thasrif Murhadi
rights: Copyright (c) 2026 Muammar Khaddafi, Hilmi, Rico Nur Ilham, Frengki Putra Ramansyah, Thasrif Murhadi https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 5
number: 8
doi: 10.5281/zenodo.21212798

THE EFFECTIVENESS OF THE ELECTRONIC MATCHING AND VERIFICATION APPLICATION (E-COKLIT) REGIONAL HEAD ELECTION 2024 (PILKADA) IN PALU CITY
type: item
description: The Effectiveness of the Electronic Matching and Verification Application (E-Coklit) Regional Head Election 2024 (Pilkada) in Palu City This study aims to examine the extent to which the Electronic Matching and Verification Application (E-Coklit) was effectively utilized during the 2024 Regional Head Election (Pilkada) in Layana Indah Subdistrict, Palu City. The research employs a descriptive qualitative method, with data collected through observation, interviews, and documentation. This study adopts Richard M. Steers’ (1985) theory of organizational effectiveness, which includes three indicators: goal attainment, integration, and adaptation. The findings indicate that the use of the E-Coklit application has not been fully effective in supporting voter data updating in the 2024 Pilkada within the Layana Indah area. This is primarily due to the suboptimal performance of two indicators, namely goal attainment and adaptation. Regarding the goal attainment indicator, although the E-Coklit application has accelerated the workflow of voter data updating officers (Pantarlih), their workload has increased due to technical issues and a lack of cooperation from some members of the community. Meanwhile, the integration indicator has functioned well, as demonstrated by effective hierarchical communication and coordination. However, in terms of adaptation, although Pantarlih officers have shown a good ability to adapt, the overall effectiveness is hindered by infrastructural constraints. These include limited application compatibility, unstable internet connectivity, and server errors or overloads. As a result, voter data verification must be conducted both manually and electronically at the same time, reducing overall efficiency.
creator: Andi Maman Firmansyah
creator: Sri Azizah
creator: Rahmawati Hi. Nawir
creator: Nurhannis
rights: Copyright (c) 2026 Andi Maman Firmansyah, Sri Azizah, Rahmawati Hi. Nawir, Nurhannis https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-16
publication date: 2026-07-16
volume: 5
number: 8
starting page: 5134
ending page: 5141
doi: 10.5281/zenodo.21392602

ANALYSIS OF FACTORS AFFECTING PALM OIL PRODUCTION IN PTPN IV REGIONAL II KEBUN MELATI, PEGAJAHAN DISTRICT, SERDANG BEDAGAI DISTRICT
type: item
description: This study aims to: (1) identify production factors that influence palm oil production at PTPN IV Regional II Kebun Melati; (2) analyze the influence of labor, rainfall, fertilizer, and herbicide partially or simultaneously on Fresh Fruit Bunches (FFB) production; and (3) determine the most dominant production factors. The study was conducted at PTPN IV Regional II Kebun Melati, Pegajahan District, Serdang Bedagai Regency, in January–March 2026, using 60 monthly time series data for the 2021–2025 period. Cobb -Douglas production function analysis was used with the help of SPSS software. All classical assumption tests (normality, autocorrelation, heteroscedasticity, and multicollinearity) were met. The results of the study showed that: (1) simultaneously, labor, rainfall, fertilizer, and herbicide had a significant effect on FFB production (F-count = 66.684, sig. = 0.000); (2) partially, rainfall (sig. = 0.000), fertilizer (sig. = 0.001), and herbicide (sig. = 0.003) have a real and positive effect, while labor (sig. = 0.117) has no significant effect; (3) herbicide is the most dominant production factor with an elasticity coefficient of 0.690; and (4) the Return to Scale value of 1.496 indicates a condition of increasing returns to scale. The coefficient of determination (R²) value of 0.914 indicates that 91.4% of the variation in FFB production can be explained by these four input variables.
creator: Permata Banowati
creator: Tuty Ningsih
rights: Copyright (c) 2026 Permata Banowati, Tuty Ningsih https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-04
publication date: 2026-07-04
volume: 5
number: 8
starting page: 4293
ending page: 4299

FINANCIAL STRUCTURE AND PROFIT DYNAMICS SHAPING TAX AVOIDANCE IN INDONESIAN CONVENTIONAL BANKS LISTED 2020–2024
type: item
description: This study aims to examine the effect of leverage, firm size, profitability, and capital intensity on tax avoidance in conventional commercial banks listed on the Indonesia Stock Exchange during the 2020–2024 period. This study uses secondary data in the form of annual financial statements and applies a purposive sampling method, result-ing in 28 banks. The analytical technique employed is multiple linear regression using SPSS version 26. The results indicate that, partially, profitability has a significant effect on tax avoidance, while leverage, firm size, and capital intensity do not have a significant effect. However, simultaneously, leverage, firm size, profitability, and capi-tal intensity have a significant effect on tax avoidance. These findings indicate that tax avoidance practices in the banking sector are influenced by a combination of corporate financial characteristics, with profitability as the main determinant.
creator: Diansyah
creator: Fina Dwi Apriyanti
rights: Copyright (c) 2026 Diansyah, Fina Dwi Apriyanti https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 5
number: 8
starting page: 4371
ending page: 4381

BUSINESS FEASIBILITY ANALYSIS OF USING PALM OIL FLOUR AS A SUBSTITUTE INGREDIENT IN MAKING COOKIES
type: item
description: This study aims to analyze the feasibility of palm oil flour Cookies business as a local food product based on plantation resources. The study uses a quantitative descriptive method with a business feasibility analysis approach. Primary data were obtained through production trials, recording production costs, selling prices, and production capacity, while secondary data were obtained from various relevant literature. The analysis was carried out on market aspects using the Segmenting, Targeting, Positioning (STP) and market size (TAM, SAM, SOM) approaches, and financial aspects through investment calculations, production costs, cost of goods manufactured (COGS), revenue, profit, R/C Ratio, Break Even Point (BEP), Payback Period, Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (B/C Ratio), and sensitivity analysis. The results of the study indicate that the palm oil flour Cookies business is feasible to be developed. At a production capacity of 350 packages per month with a selling price of Rp17,000 per package, the business earns revenue of Rp5,950,000, production costs of Rp3,701,375, and a net profit of Rp2,248,625 per month. The R/C Ratio value is 1.61, BEP 217.73 packages, Payback Period 0.47 months, NPV Rp101,241,695, IRR 2,577.23%, and B/C Ratio 1.60. Sensitivity analysis shows that the business remains feasible in scenarios of changes in selling prices, production costs, and sales, so it has the potential to be developed as a local food business on a household or MSME scale.
creator: Silviani
creator: Febriana Roosmawati
creator: Tifany Zia Aznur
creator: Adi Widjajanto
rights: Copyright (c) 2026 Silviani, Febriana Roosmawati, Tifany Zia Aznur, Adi Widjajanto https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4675
ending page: 4688

ANALYSIS OF THE EFFECT OF CAPITAL STRUCTURE, COMPANY SIZE AND AGENCY COST ON COMPANY PERFORMANCE
type: item
description: This study aims to analyze the effect of capital structure, firm size, and agency cost on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. The research employs a quantitative approach using secondary data obtained from annual financial reports published by the IDX. The sampling technique applied is purposive sampling, resulting in a selected sample that meets the research criteria. Data analysis is conducted using panel data regression to examine both partial and simultaneous effects of the independent variables on financial performance. The results indicate that capital structure does not have a significant effect on financial performance (P>0.05). In contrast, firm size and agency cost show a significant effect on financial performance (P<0.05), suggesting that larger firms and efficient management of agency costs contribute to better financial outcomes. These findings provide important implications for company management and investors in making strategic financial decisions.
creator: Mohammad Putra Perdana
creator: Moh.Yudi Mahadianto
rights: Copyright (c) 2026 Mohammad Putra Perdana, Moh.Yudi Mahadianto https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
doi: 10.5281/zenodo.21448063

GEOPOLITICAL RISK AND MACROECONOMIC VARIABLES ON RUPIAH EXCHANGE RATE DYNAMICS IN INDONESIA: EVIDENCE FROM 2020-2025
type: item
description: This study analyzes the effect of geopolitical risk and macroeconomic variables on the dynamics of the rupiah exchange rate in Indonesia during 2020-2025. The variables comprise the rupiah exchange rate, geopolitical risk, inflation, interest rate, world oil price, and foreign exchange reserves. Monthly secondary data were examined using the Vector Error Correction Model (VECM), supported by the Phillips-Perron unit root test, optimal lag selection, VAR stability test, Johansen cointegration test, Impulse Response Function (IRF), Forecast Error Variance Decomposition (FEVD), and Block Exogeneity Wald Test. The findings show two cointegrating relationships, indicating a long-run equilibrium among the variables. In the short run, geopolitical risk significantly affects rupiah exchange rate dynamics. In the long run, inflation, interest rate, world oil price, and foreign exchange reserves are associated with the rupiah exchange rate. IRF results indicate that geopolitical risk shocks initially generate a negative response, then a positive response, before gradually stabilizing. FEVD results show that in the tenth period, rupiah exchange rate variation is mainly explained by its own shock (71.52%), followed by geopolitical risk (14.01%) and world oil price (12.81%).
creator: Meuthia Nurul Soraya
creator: Dede Ruslan
creator: Eko Wahyu Nugrahadi
rights: Copyright (c) 2026 Meuthia Nurul Soraya, Dede Ruslan, Eko Wahyu Nugrahadi https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-20
publication date: 2026-07-20
volume: 5
number: 8
starting page: 5013
ending page: 5018

ANALYSIS OF DIFFERENCES IN CONSUMPTION LEVELS BETWEEN GENERATION Y AND GENERATION Z INFLUENCED BY DIGITALIZATION, SOCIAL FACTORS, AND DEMOGRAPHIC CHARACTERISTICS
type: item
description: This study aims to analyze the influence of digitalization and social factors on consumption levels among Generation Y and Generation Z by considering generational and demographic characteristics as moderating variables. The study employed a quantitative approach using primary data collected through questionnaires distributed to 200 respondents in Medan City. Likert-scale data were transformed from ordinal to interval scales using the Method of Successive Intervals (MSI). Data analysis was conducted using the Moderated Multiple Regression (MMR) method to examine the direct effects of the independent variables and the moderating roles of generational and demographic variables. The results indicate that digitalization and social factors have a positive and significant effect on consumption levels. Generational and demographic variables also exert a positive and significant influence on community consumption levels. However, the moderation analysis reveals that neither generation nor demographic characteristics moderate the relationship between digitalization and social factors and consumption levels. These findings suggest that the effects of digitalization and social factors on consumption are relatively consistent across different generational and demographic groups. This study confirms that digitalization is a dominant factor influencing consumer behavior in the digital economy era, supported by social environmental influences as well as generational and demographic characteristics. Keywords: Consumption Level, Digitalization, Social Factors, Generation, Demographics.
creator: Awaluddin Siahaan
creator: Fitrawaty
creator: Indra Maipita
rights: Copyright (c) 2026 Awaluddin Siahaan, Fitrawaty, Indra Maipita https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-27
publication date: 2026-06-27
volume: 5
number: 8
starting page: 4382
ending page: 4395

MARKETING STRATEGY ANALYSIS OF CV. PUTRA SAWIT'S PALM OIL RAMP BUSINESS IN MUSAN VILLAGE, PARINDU DISTRICT, SANGGAU REGENCY, WEST KALIMANTAN
type: item
description: Palm oil is a strategic plantation commodity that plays an important role in the national economy. The high production of fresh fruit bunches (FFB) in Parindu District, Sanggau Regency, has encouraged the development of ramp businesses as marketing institutions that connect farmers with palm oil mills. Increasingly tight competition between ramps requires companies to have appropriate marketing strategies to be able to attract and retain farmers as suppliers. This study aims to analyze internal and external factors that influence marketing and formulate appropriate marketing strategies for CV. Putra Sawit in Musan Village, Parindu District, Sanggau Regency. The study was conducted from March to May 2026 using a qualitative descriptive method. Research informants were selected purposively, consisting of company owners, farmers who actively sell FFB to CV. Putra Sawit, and farmers who have switched to other ramps . Data collection was carried out through in-depth interviews, observation, and documentation, while data analysis used data reduction, data presentation, and conclusion drawing. Internal and external factors were analyzed using the IFAS and EFAS Matrices, then alternative strategies were formulated through the SWOT Matrix. The results of the study indicate that CV. Putra Sawit's marketing strategy is influenced by price, service quality, business location, relationships with farmers, transaction transparency, and trust levels. IFAS and EFAS analyses indicate that the company has greater strengths and opportunities than weaknesses and threats, thus being in a condition that supports the implementation of a growth strategy. The recommended strategy is to improve transaction transparency, service quality, communication of price information, and strengthening relationships with farmers to increase supplier loyalty and company competitiveness. The implementation of these strategies is expected to increase the volume of FFB receipts and maintain the sustainability…
creator: Dian Andhiny
creator: Junaidi
rights: Copyright (c) 2026 Dian Andhiny, Junaidi https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-07
publication date: 2026-07-07
volume: 5
number: 8
starting page: 4443
ending page: 4453

THE INFLUENCE OF DIGITAL MARKETING, TOURIST ATTRACTION, AND SERVICE QUALITY ON VISITOR LOYALTY WITH SATISFACTION AS A MEDIATING VARIABLE
type: item
description: This study analyzes the influence of digital marketing, tourist attraction, and service quality on visitor loyalty at Eco Active Park, Batu City, East Java, with visitor satisfaction as a mediating variable. This research is motivated by the rapid growth of the tourism industry and increasingly intense competition, making visitor loyalty a crucial factor for business sustainability. Furthermore, the instability of visitor numbers reflects that visitor loyalty remains a major challenge that needs to be addressed by destination managers. The study employed a quantitative explanatory approach with a nonprobability sampling technique through purposive sampling involving 100 respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results indicate that tourist attraction and visitor satisfaction have a positive and significant influence on visitor loyalty, as indicated by p-value of 0.000 and 0.001, respectively, while digital marketing and service quality do not have a significant direct effect, as indicated by p-value of 0.386 and 0.162. Furthermore, visitor satisfaction is proven to mediate the influence of digital marketing, tourist attraction, and service quality on visitor loyalty, as indicated by p-value of 0.023, 0.004, and 0.011, respectively. These findings affirm that visitor satisfaction is the key factor in building loyalty, which should be the top priority for long-term business sustainability
creator: Dede Yusuf Sutrisman
creator: Abdul Kodir Djaelani
creator: Ahmad Subhan Mahardani
rights: Copyright (c) 2026 Dede Yusuf Sutrisman, Abdul Kodir Djaelani, Ahmad Subhan Mahardani https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 5
number: 8
starting page: 4787
ending page: 4794
doi: 10.5281/zenodo.21212776

DETERMINANTS OF MSME EXPORT PERFORMANCE IN THE AFRICAN MARKET: THE ROLE OF ECONOMIC STRENGTH AS A MEDIATOR OF MSME DEVELOPMENT, BILATERAL TRADE, AND GOVERNMENT SUPPORT
type: item
description: This study examines the effects of MSME development, bilateral trade opportunities, and government support on MSME export performance in the African market and tests the mediating role of economic strength. The limited contribution of Indonesian MSME exports remains a challenge to improving national competitiveness in the global market. At the same time, the expansion of Indonesia's economic cooperation with African countries creates new opportunities for MSMEs to diversify their export markets. However, internal constraints, including limited business capacity, access to financing, innovation capability, and export readiness, continue to affect many MSME operators. Moreover, the effectiveness of government support and the use of international trade opportunities in promoting MSME export success still require more comprehensive empirical evidence. This study uses a quantitative explanatory survey of 120 upgraded MSMEs in Sukabumi City, West Java, selected through purposive sampling. Data were collected through a five-point Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) in SmartPLS 4. The results show that bilateral trade opportunities and government support have positive and significant effects on MSME economic strength. By contrast, MSME development does not have a significant effect on economic strength. In the export-performance model, only government support has a positive and significant effect on MSME export performance. MSME development, bilateral trade opportunities, and economic strength do not have significant effects on export performance. The mediation tests also show that economic strength does not mediate the relationships between MSME development, bilateral trade opportunities, or government support and MSME export performance. These findings indicate that MSME export success in non-traditional markets depends not only on stronger internal business capacity but also, and more substantially, o…
creator: Meilina Sukmarini
creator: Hesri Mintawati
creator: Sitti Hikmawatty
creator: M. Luthfi Abdul Ajiz
rights: Copyright (c) 2026 Meilina Sukmarini, Hesri Mintawati, Sitty Hikmawatty, M. Luthfi Abdul Ajiz https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-17
publication date: 2026-07-17
volume: 5
number: 8
starting page: 5083
ending page: 5110
doi: 10.5281/zenodo.21408442

THE EFFECT OF HARVEST FREQUENCY AND LABOR EFFICIENCY ON THE PRODUCTIVITY OF OIL PALM ( Elaeis guineensis) Jacq.) PALM CO REGIONAL 1 RAMBUTAN GARDEN, AFDELING VIII SEI PRIOK VILLAGE
type: item
description: Palm oil productivity is the main indicator of successful plantation management in producing optimal fresh fruit bunches (FFB). This study aims to analyze the effect of harvest frequency and labor efficiency on oil palm productivity at Palm Co Regional 1 Rambutan Plantation, Afdeling VIII. This study uses a quantitative approach with descriptive and associative methods based on production theory. Secondary data for the period 2021–2025 totaling 60 observations were analyzed using multiple linear regression with the help of SPSS through the classical assumption test, t-test, F-test, and coefficient of determination. The results showed that harvest frequency had no significant effect on productivity (sig. 0.482), while labor efficiency had a positive and significant effect (sig. 0.000). Simultaneously, both variables had a significant effect on productivity with an F-count of 65.748 and an R² of 0.698. This finding confirms that increasing productivity is more effective through increasing labor efficiency through training, supervision, and continuous evaluation of harvester performance.
creator: Miko Herlangga
creator: Eka Bobby Febrianto
rights: Copyright (c) 2026 Miko Herlangga, Eka Bobby Febrianto https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-04
publication date: 2026-07-04
volume: 5
number: 8
starting page: 4285
ending page: 4292

DEVELOPMENT AND VALIDATION OF AUGMENTED REALITY-BASED POETRY LEARNING MEDIA FOR ENHANCING LITERARY ANALYSIS SKILLS AMONG SENIOR HIGH SCHOOL STUDENTS
type: item
description: This study aimed to develop, validate, and evaluate the effectiveness of Augmented Reality (AR)-based poetry learning media in enhancing students’ literary analysis skills in Indonesian language learning. The study employed a Research and Development (R&D) approach using the ADDIE model, which consists of Analysis, Design, Development, Implementation, and Evaluation phases. The participants were Grade X students of SMA Negeri 1 Paranginan, Indonesia, during the 2025/2026 academic year. The developed AR media was designed to visualize abstract poetic elements, including imagery, symbolism, tone, theme, and message, through interactive three-dimensional objects and multimedia features. Data were collected through expert validation sheets, student response questionnaires, observations, and literary analysis achievement tests. The validation results indicated that the AR media was highly feasible for instructional use, with material expert validation reaching 80.6%, instructional design expert validation 92.0%, and media expert validation 88.3%. Practicality testing demonstrated positive student responses, with average scores exceeding 85% across individual, small-group, and field trials. The effectiveness analysis revealed that students who learned using the AR media achieved significantly higher literary analysis skills than those receiving conventional instruction. The experimental group obtained a mean score of 83.11, while the control group achieved 76.08. Independent-samples t-test results showed a statistically significant difference between groups (p < .05). These findings suggest that AR-based poetry learning media effectively enhances students’ engagement, comprehension, and literary analysis skills by transforming abstract poetic concepts into meaningful and interactive learning experiences. Therefore, the developed media is considered valid, practical, and effective for senior high school poetry instruction.
creator: Romince Simatupang
creator: Baharuddin
creator: Dina Ampera
creator: Abdurahman Adisaputera
creator: R. Mursid
creator: Amirhud Dalimunthe
rights: Copyright (c) 2026 Romince Simatupang, Baharuddin, Dina Ampera, Abdurahman Adisaputera, R. Mursid, Amirhud Dalimunthe https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 5
number: 8
starting page: 4348
ending page: 4362

BELAJA: ANALYSIS OF PRONUNCIATION REALIZATION OF IFL LEARNERS IN VICTORIA, AUSTRALIA
type: item
description: Pronunciation is a small part of the language skills that ILF (Indonesian as a Foreign Language) students should master. In IFL learning in Australia, communication skills are one of the elements in their newest curriculum. Correct pronunciation can be the key to a successful communication, but referring to previous research, pronunciation has not received much attention. This research was carried out to see realization of Indonesian pronunciation in the field by referring to articulatory phonetics theory. This qualitative descriptive research obtained its data from a secondary school in Victoria, Australia. The results show diversity such as inconsistencies in pronunciation, production of consonants with different articulators, the appearance of two sounds in one phoneme, and the loss of consonant sounds that should be pronounced.
creator: Arti Mustikaning Ati
creator: Nuny Sulistiany Idris
creator: Mochamad Whilky Rizkyanfi
rights: Copyright (c) 2026 Arti Mustikaning Ati, Nuny Sulistiany Idris, Mochamad Whilky Rizkyanfi https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4590
ending page: 4595
doi: 10.5281/zenodo.21270147

STRATEGY TO INCREASE PRODUCTIVITY OF 20-25 YEAR AGE PALM OIL PLANTS AT PT.PP LONDON SUMATRA BAGERPANG ESTATE
type: item
description: This study aims to formulate a strategy to increase the productivity of oil palm plantations at PT PP London Sumatera Bagerpang Estate. The study was conducted from November 2025 to April 2026 using a qualitative descriptive method supported by a SWOT analysis. Data collection was conducted through field observations, interviews with plantation management and employees, and secondary data in the form of production data, plant population, fertilization, pest and disease control, and harvest reports. Data analysis was carried out by identifying internal and external factors using a SWOT matrix. The results showed that the actual productivity of oil palm plantations in 2025 decreased by 2.02 tons/ha . The main strength factors consisted of the application of rorak and mounding (score 0.84), the availability of heavy equipment (0.48), and accurate plantation administration (0.23). Weakness factors included low Stand Per Hectare (SPH) (0.49), minimal technical supervision (0.39), and inadequate water gate conditions (0.34). Meanwhile, the main opportunities come from the availability of local labor (0.90) and the proximity of the area to water sources (0.49). The results of the SWOT analysis place the company in Quadrant IV (defensive strategy) , so the recommended strategy is to maintain SPH through mounding activities, rorak construction , water gate repair , optimization of mechanical maintenance, and community involvement in garden maintenance activities. The implementation of this strategy is projected to increase average productivity from 14.99 tons/ha to 20.58 tons/ha , or an increase of 4.20 tons/ha .
creator: Ari Gunawan
creator: Eka Bobby Febrianto
rights: Copyright (c) 2026 Ari Gunawan, Eka Bobby Febrianto https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4781
ending page: 4786

https://ijset.org/index.php/ijset/article/view/2138
type: item
title: THE EFFECTIVENESS OF INSECTICIDE APPLICATION WITH ACTIVE INGREDIENT CYPERMETHRIN ON THE INTENSITY OF ATTACKS BY Oryctes rhinoceros L. ON OIL PALM PLANTS ( Elaeis guineensis Jacq.) HAS NOT YET PRODUCED RESULTS
description: The rhinoceros beetle ( Oryctes rhinoceros L.) is one of the main pests in oil palm plants that can cause serious damage, especially in the Immature Plant (IMPACT) phase. This pest attack causes damage to the growing point, thus inhibiting vegetative growth, reducing plant vigor, and potentially delaying the plant entering the productive phase. One of the control efforts commonly applied in oil palm plantations is the use of insecticides containing the active ingredient cypermethrin. This study aims to evaluate the effectiveness of cypermethrin application in reducing the intensity of O. rhinoceros attacks on IMPACT phase oil palm plants at PTPN IV Regional 1 Rantauprapat Plantation. The study was conducted in January–February 2026 using a field observation method with a quantitative approach and a paired observation design . A total of 114 sample plants from Blocks N07, N09, and O07 were observed before and after cypermethrin application at a dose of 1.6 cc per plant. Data were analyzed descriptively and tested using a Paired Sample t-test at a significance level of 5%. The results showed that the average attack intensity decreased from 78.07% before application to 20.18% after application, with a control efficiency of 74.15%. The results of statistical tests showed that cypermethrin application had a significant effect on reducing the intensity of O. rhinoceros attacks ( p < 0.05). Thus, cypermethrin is effective as a control measure against active attacks of O. rhinoceros on oil palm plants in the TBM phase. However, its use still needs to be combined with the implementation of Integrated Pest Management (IPM) to increase control effectiveness and reduce the risk of insecticide resistance.
creator: Muhammad Dzikri Almahdi Hasibuan
creator: Hilwa Walida
creator: Badrul Ainy Dalimunthe
creator: Siti Hartati Yusida Saragih
rights: Copyright (c) 2026 Muhammad Dzikri Almahdi Hasibuan, Hilwa Walida, Badrul Ainy Dalimunthe, Siti Hartati Yusida Saragih https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-25
publication date: 2026-07-25
volume: 5
number: 8

ANALYSIS OF THE EFFECTS OF WIND SPEED AND CONIDIAL DENSITY ON LEAF RUST DISEASE (PHAKOPSORA PACHYRHIZI) IN IMMATURE OIL PALM PLANTATION AREAS
type: item
description: This study aimed to analyze the effects of wind speed and conidial density on edamame leaf rust disease caused by Phakopsora pachyrhizi in immature oil palm plantation areas. The research was conducted at the Oil Palm Practice Farm of the Indonesian Oil Palm Institute of Technology, Deli Serdang, North Sumatra, through wind speed measurement, conidial observation using a spore trap, and disease intensity assessment. The data were analyzed using multiple linear regression with SPSS through classical assumption tests, t-test, F-test, and the coefficient of determination. The results showed that the regression model met the normality assumption, had no multicollinearity, and showed no indication of heteroscedasticity. Partially, wind speed did not have a significant effect on disease intensity (p = 0.437), whereas the number of conidia had a significant effect (p < 0.001). Simultaneously, both variables had a significant effect on disease intensity (F = 442.472; p < 0.001), with an R Square value of 0.955. These findings indicate that conidial density is an important indicator in the development of edamame leaf rust disease.
creator: Kania Yustika Pakpahan
creator: Guntoro
creator: Nurliana
rights: Copyright (c) 2026 Kania Yustika Pakpahan, Guntoro, Nurliana https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 5
number: 8
starting page: 4300
ending page: 4308

ANALYSIS OF THE INFLUENCE OF TARIFF POLICY, PASSENGER VOLUME, AND FLIGHT CONNECTIVITY ON PASSENGER SERVICE CHARGE (PSC) REVENUE AT FRANS KAISIEPO BIAK INTERNATIONAL AIRPORT POST COVID-19 PANDEMIC
type: item
description: This study aims to analyze the influence of PSC tariff policy, passenger volume, and flight connectivity on Passenger Service Charge (PSC) revenue at Frans Kaisiepo International Airport during the 2018–2025 post-COVID-19 recovery period. A quantitative explanatory approach was applied using secondary time-series data obtained from official airport and government reports. The data were analyzed through multiple linear regression with classical assumption testing using IBM SPSS Statistics 26. The results indicate that PSC tariff policy has a significant positive effect on PSC revenue, while passenger volume shows a positive but statistically weaker effect at the 5% significance level. Flight connectivity does not have a significant direct effect on PSC revenue. Simultaneously, the independent variables significantly explain variations in PSC revenue with a high coefficient of determination. The study is limited by the small number of annual observations and the structural relationship between tariff and passenger volume. Future research is recommended to use higher-frequency data and apply advanced time-series techniques to enhance robustness and generalizability.
creator: Muhammad Bagas Prawira
creator: Abdul Mukti Soma
rights: Copyright (c) 2026 Muhammad Bagas Prawira, Abdul Mukti Soma https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
volume: 5
number: 8
starting page: 4604
ending page: 4611
doi: 10.5281/zenodo.21074993

THE INFLUENCE OF UNDERWRITER REPUTATION, FIRM SIZE, FIRM AGE, AND LEVERAGE ON IPO STOCK UNDERPRICING ON THE INDONESIA STOCK EXCHANGE DURING 2020–2024
type: item
description: The rapid growth of Indonesia's economy and business environment has encouraged companies to seek external financing to sustain and expand their operations through equity issuance in an Initial Public Offering (IPO). Drawing on Signaling Theory, firm characteristics and IPO supporting parties are regarded as quality signals that may influence investors' decisions and potentially lead to stock underpricing. This study aims to examine the effects of underwriter reputation, firm size, firm age, and leverage on the level of IPO underpricing among companies listed on the Indonesia Stock Exchange (IDX). The study population comprised 267 companies that conducted IPOs on the IDX, of which 184 companies were selected as the research sample based on predetermined sampling criteria. A total of 920 observations were analyzed, representing the selected firms over the five-year study period from 2020 to 2024. This study employed a quantitative research approach, and the data were analyzed using multiple linear regression with SPSS software. The findings reveal that underwriter reputation and firm age have a negative effect on IPO underpricing, whereas firm size has a positive effect. In addition, leverage is found to have a negative effect on IPO underpricing. These findings suggest that reputable underwriters, more established firms, and higher leverage levels reduce IPO underpricing by providing positive signals regarding firm quality and financial discipline. Conversely, larger firms tend to experience higher levels of underpricing because of stronger investor expectations and more optimistic market responses toward newly issued shares. Overall, the findings highlight the importance of both firm-specific characteristics and underwriter reputation in determining the level of IPO underpricing Keywords: IPO underpricing, underwriter reputation, firm size, firm age, leverage, Initial Public Offering (IPO).
creator: Ni Putu Mimi Wahyuni
creator: Ni Ketut Rasmini
rights: Copyright (c) 2026 Ni Putu Mimi Wahyuni, Ni Ketut Rasmini https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-25
publication date: 2026-07-25
volume: 5
number: 8
starting page: 5199
ending page: 5210

BRAND INTERACTION AND INTIMACY AS MEDIATORS BETWEEN STAY EXPERIENCE AND BRAND EVANGELISM AT MAHAVIRA HOTEL NABIRE
type: item
description: The post-pandemic recovery of the hotel industry has intensified competition and increased the importance of customer advocacy. This study examines the effect of stay experience on brand evangelism and tests the parallel mediating roles of brand interaction and brand intimacy among customers of Mahavira Hotel Nabire. A quantitative survey was conducted with 210 customers selected through purposive sampling, and data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings show that stay experience has positive and significant effects on brand interaction and brand intimacy. Brand intimacy significantly influences brand evangelism, whereas stay experience and brand interaction do not have significant direct effects on brand evangelism. Brand intimacy significantly mediates the relationship between stay experience and brand evangelism, while brand interaction does not. These results indicate that positive hotel experiences encourage voluntary recommendations when they create emotional closeness between customers and the hotel brand. Managers should therefore design personalized, meaningful, and memorable service experiences to strengthen brand intimacy and support brand evangelism.
creator: Nikita Felicia Agatha
creator: Asriah Syam
rights: Copyright (c) 2026 Nikita Felicia Agatha, Asriah Syam https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 8
starting page: 4268
ending page: 4277

DEVELOPMENT OF OASE KASIH-BASED PANCASILA EDUCATION TEACHING MATERIALS TO FOSTER BROTHERHOOD AND SOCIAL SOLIDARITY AMONG ELEMENTARY SCHOOL STUDENTS
type: item
description: This study aimed to develop, validate, and evaluate the effectiveness of OASE KASIH-based Pancasila Education teaching materials in fostering brotherhood and social solidarity among elementary school students. The study was motivated by the limited availability of character-oriented teaching materials that systematically integrate values of brotherhood, empathy, cooperation, and social responsibility into Pancasila Education learning. A Research and Development (R&D) approach employing the ADDIE model was adopted, encompassing the stages of Analysis, Design, Development, Implementation, and Evaluation. The research was conducted at St. Francis of Assisi Elementary School, Binjai, involving Grade V students. Data were collected through expert validation sheets, observation guides, interviews, student response questionnaires, and learning achievement tests. The developed teaching materials integrated the OASE KASIH approach, which emphasizes observation, sensitivity, authentic understanding, affection, attitude selection, action, and spiritual reflection. The validation results demonstrated a high level of feasibility, with scores of 91.6% from content experts, 91.1% from media experts, and 93.5% from language experts. Practicality testing showed positive responses, achieving 89.95% in individual trials and 86.81% in small-group trials. The effectiveness test revealed a significant improvement in students’ social character, with the mean pretest score increasing from 58.47 to a posttest score of 89.12. The average N-Gain score was 0.7423, indicating a high level of improvement, while the paired-samples t-test yielded a significance value of 0.000 (p < 0.05), confirming statistically significant differences between pretest and posttest scores. These findings indicate that the OASE KASIH-based teaching materials are valid, practical, and effective in strengthening students’ brotherhood and social solidarity. The study contributes an innovative character-based instructio…
creator: Paskaria Simbolon
creator: Yakobus Ndona
creator: Surya Dharma
creator: Daulat Saragi
creator: Samsidar Tanjung
creator: Yusnadi
rights: Copyright (c) 2026 Paskaria Simbolon, Yakobus Ndona, Surya Dharma, Daulat Saragi, Samsidar Tanjung, Yusnadi https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-04
publication date: 2026-07-04
volume: 5
number: 8
starting page: 4249
ending page: 4261

STRATEGY FOR INTEGRATING SOCIAL SECURITY PROTECTION INTO SPORTS EVENTS
type: item
description: Background: The participation of informal workers (Bukan Penerima Upah / BPU) in BPJS Ketenagakerjaan remains low despite the rapid growth of sports events in Indonesia. Running events involve various informal actors who face occupational risks, yet most events still rely on liability waivers rather than formal social security protection. Although national regulations mandate protection for sports actors, implementation remains fragmented and non-integrated. Objective: This study aims to analyze the perceptions and preferences of sports event participants and organizers toward social security protection and formulate an integration strategy to increase informal workers’ participation in BPJS Ketenagakerjaan Samarinda. Method: This study employed a mixed-method approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) and Soft System Methodology (SSM). SEM-PLS was used to analyze the perceptions and preferences of runners and sports event organizers toward social security protection, while SSM was applied to formulate an integration strategy for BPJS Ketenagakerjaan protection within sports events. Conclusion: The SEM-PLS results indicate that perceived behavioral control, particularly ease of registration and process simplicity, is the most influential factor affecting runners’ intention to participate, while product attributes are the dominant factor for event organizers. The SSM analysis further reveals that successful integration requires regulatory support, digital registration integration, bundled participation mechanisms, cross-sector collaboration, and continuous monitoring. Therefore, a system-based and integrated approach is more effective than conventional voluntary approaches in expanding social security coverage within the sports event ecosystem.
creator: Jeperson Pardede
creator: Noer Azam Achsani
creator: Hendro Sasongko
rights: Copyright (c) 2026 Jeperson Pardede, Noer Azam Achsani, Hendro Sasongko https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 5
number: 8
starting page: 4536
ending page: 4546
doi: 10.5281/zenodo.21212534

THE INFLUENCE OF ETHICAL AWARENESS, ETHICAL CONSUMPTION LITERACY, COGNITIVE DISSONANCE, SOCIAL NORMS, AND SOCIAL MEDIA USE ON FAST FASHION CONSUMPTION BEHAVIOR AMONG MILLENNIALS
type: item
description: This study examines the factors influencing Fast Fashion Consumption Behavior among Millennials in the Greater Jakarta area (Jabodetabek) by integrating ethical, psychological, social, and digital perspectives. Specifically, the research investigates the effects of Ethical Awareness, Ethical Consumption Literacy, Cognitive Dissonance, Social Norms, and Active Social Media Use on Fast Fashion Consumption Behavior. A quantitative explanatory research design was employed using purposive sampling, resulting in 205 valid respondents who met the predefined screening criteria. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings reveal that both Ethical Awareness and Ethical Consumption Literacy have significant negative effects on Fast Fashion Consumption Behavior, indicating that stronger ethical cognition is associated with reduced fast fashion consumption. Both constructs also significantly and positively influence Cognitive Dissonance, with Ethical Consumption Literacy emerging as the strongest predictor. Cognitive Dissonance, in turn, exerts a significant negative effect on Fast Fashion Consumption Behavior and significantly mediates the relationship between Ethical Consumption Literacy and consumption behavior, whereas the mediating path originating from Ethical Awareness is not significant. Social Norms exhibit a significant positive direct effect on Fast Fashion Consumption Behavior, while Active Social Media Use and both moderating effects are found to be insignificant. These results indicate that ethical knowledge and the psychological discomfort it generates can meaningfully discourage fast fashion consumption, while also underscoring the persistence of the value–behavior gap in specific pathways. The study contributes to the sustainable consumption literature by distinguishing Ethical Awareness from Ethical Consumption Literacy and providing a more comprehensive understanding of fast fashion consum…
creator: Ariany Rizky Emor
creator: Dewi Juwita Niaty
creator: Putri Chairunisa
creator: Roza Marsaulina Sibarani
rights: Copyright (c) 2026 Ariany Rizky Emor, Dewi Juwita Niaty, Putri Chairunisa, Roza Marsaulina Sibarani https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4562
ending page: 4580

DIGITAL LEADERSHIP FOR SUSTAINABLE ORGANIZATIONAL TRANSFORMATION: A SYSTEMATIC LITERATURE REVIEW
type: item
description: Digital transformation has fundamentally reshaped how organizations create value, compete, and sustain performance in dynamic environments. However, successful transformation depends not only on technological investment but also on leadership capabilities that align digital initiatives with organizational vision, culture, and sustainability objectives. This study aims to examine the evolution, theoretical foundations, and strategic role of digital leadership in enabling sustainable organizational transformation through a Systematic Literature Review (SLR). Relevant studies on digital leadership, digital transformation, dynamic capabilities, organizational agility, sustainability, and digital readiness were systematically analyzed using thematic synthesis to identify key patterns, theoretical perspectives, and emerging research directions. The findings indicate that digital leadership has evolved from a technology-focused concept into a strategic capability involving digital mindset, agility, data-driven decision-making, innovation, and change management. Digital leaders act as strategic orchestrators who facilitate sustainable transformation by developing organizational capabilities, enhancing digital readiness, and supporting human-centered change processes. This study contributes an integrated conceptual framework that positions digital leadership as a strategic organizational capability and provides theoretical and practical insights for advancing sustainable digital transformation research and practice.
creator: Rahdini Rizki Saragih
creator: Suci Indah Syafitri
creator: Nindy Erisma
rights: Copyright (c) 2026 Rahdini Rizki Saragih, Suci Indah Syafitri, Nindy Erisma https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-25
publication date: 2026-07-25
volume: 5
number: 8
starting page: 5211
ending page: 5224

THE IMPACT OF THE CSR ( CORPORATE SOCIAL RESPONSIBILITY ) PROGRAM ON THE WELFARE OF THE COMMUNITY AROUND PTPN IV KEBUN ADOLINA
type: item
description: This study aims to analyze the impact of PTPN IV Kebun Adolina's Corporate Social Responsibility (CSR) program on the welfare of the community surrounding the company's operational area. The study used a descriptive quantitative approach with locations in Pegajahan, Lubuk Pakam, and Perbaungan Districts, Serdang Bedagai Regency. The research sample consisted of 71 respondents determined using the Slovin formula with a purposive sampling technique. Data were collected through questionnaires, interviews, and documentation, then analyzed using multiple linear regression with the help of SPSS. The results of the study indicate that CSR Education has a positive but insignificant effect on community welfare. Meanwhile, CSR Health, CSR Economic, and CSR Social each have a positive and significant effect on community welfare. Simultaneously, all CSR variables have a significant effect on community welfare with a significance value of 0.000 < 0.05 and F count of 244.374. This indicates that the CSR program as a whole provides a strong contribution to improving the social welfare of the community around PTPN IV Kebun Adolina.
creator: Rikki Pratama
creator: Aulia Juanda Djaingsastro
rights: Copyright (c) 2026 Rikki Pratama, Aulia Juanda Djaingsastro https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 5
number: 8
starting page: 4395
ending page: 4401

FARMERS' PARTICIPATION IN THE IMPLEMENTATION OF THE PEOPLE'S OIL PALM REJUVENATION PROGRAM (PSR) IN TELUK PANJI VILLAGE, KAMPUNG RAKYAT DISTRICT, SOUTH LABUHANBATU REGENCY
type: item
description: The Small-Scale Oil Palm Replanting (PSR) Program is a government effort to increase the productivity of small-scale oil palm plantations by replanting unproductive plants. This study aims to determine the level of farmer participation in the PSR program and analyze the relationship between participation factors and farmer participation in Teluk Panji I Village, Kampung Rakyat District, South Labuhanbatu Regency. This study uses a quantitative descriptive method, with 46 farmers participating in the PSR program as respondents. Data analysis was carried out using a Likert scale and Spearman Rank Correlation test with the help of IBM SPSS Statistics Version 22. The results showed that the level of farmer participation in the PSR program was relatively high, namely 79.8%. Based on the results of the Spearman Rank correlation test for four internal factors, two variables showed a significant relationship with farmer participation: motivation (rs = 0.577; sig. = 0.000) and education level (rs = 0.308; sig. = 0.037). Meanwhile, the other two variables were not significant: income (rs = 0.187; sig. = 0.212) and farming experience (rs = 0.257; sig. = 0.084). Then, two external factors showed a significant relationship with farmer participation: the availability of production facilities (rs = 0.621; strong category) and capital assistance (rs = 0.439; moderate category). The PSR program in Teluk Panji I Village was quite successful, as evidenced by the high enthusiasm of farmers to participate in the program.
creator: Ardila
creator: Tuty Ningsih
rights: Copyright (c) 2026 Ardila, Tuty Ningsih https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 5
number: 8
starting page: 4417
ending page: 4429

THE INFLUENCE OF EMPLOYEE DISCRETION ON THE RATIONALIZATION OF UNETHICAL BEHAVIOR IN LAND ADMINISTRATION
type: item
description: Land administration services frequently face integrity challenges due to the high discretionary power required by frontline officials. This study aims to investigate the influence of employee discretion on the rationalization of unethical behavior and the moderating role of public service motivation. A cross-sectional survey was conducted among two hundred and ninety-two civil servants and contract workers in regional land administration offices. Data were collected using vignette-based scenarios to mitigate social desirability bias and analyzed using partial least squares structural equation modeling. The findings reveal that increased discretionary power significantly heightens the propensity of employees to cognitively justify unethical actions. Conversely, intrinsic motivation to serve the public significantly reduces this tendency. Crucially, the analysis confirms that motivation acts as a quasi-moderator; it effectively buffers and weakens the negative impact of operational discretion on ethical rationalization. The study also uncovered an adversarial posture toward oversight bodies, which emerged as the most dominant neutralization technique among officials. Furthermore, significant differences in ethical resilience were observed between permanently tenured staff and contract workers. Cultivating intrinsic public values is essential to prevent operational flexibility from mutating into systemic corruption. Institutional integrity requires continuous ethical socialization alongside robust accountability frameworks.
creator: Abdul Azis
creator: Andy Alfatih
creator: Muhammad Nur Budiyanto
creator: Raniasa Putra
rights: Copyright (c) 2026 Abdul Azis, Andy Alfatih, Muhammad Nur Budiyanto, Raniasa Putra https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4744
ending page: 4755

https://ijset.org/index.php/ijset/article/view/2109
type: item
title: THE EFFECT OF COMPANY SIZE, COMPANY AGE, PROFITABILITY, AND AUDIT DELAY ON ACCURACY TIME OF SUBMISSION OF COMPANY FINANCIAL REPORTS REGISTERED CONSUMER CYCLICALS SECTOR ON THE INDONESIA STOCK EXCHANGE IN 2024
description: The timeliness of financial statement submission is an essential aspect of corporate transparency and accountability, particularly for publicly listed companies. Delayed financial reporting may reduce the relevance of accounting information and negatively affect investors' decision-making. This study aims to examine the effects of firm size, firm age, profitability, and audit delay on the timeliness of financial statement submission among Consumer Cyclicals companies listed on the Indonesia Stock Exchange (IDX) in 2024. This research employed a quantitative approach using secondary data obtained from the annual reports of Consumer Cyclicals companies listed on the IDX. The sample consisted of 141 companies selected through purposive sampling. The data were analyzed using descriptive statistics and binary logistic regression. The results indicate that firm size, firm age, and profitability have no significant effect on the timeliness of financial statement submission. In contrast, audit delay has a significant negative effect on the timeliness of financial reporting, indicating that a longer audit completion period reduces the likelihood of companies submitting their financial statements on time. The logistic regression model demonstrates good model fit and explains 84.6% of the variation in the timeliness of financial statement submission. These findings suggest that improving the efficiency of the audit process is a key factor in enhancing timely financial reporting among Consumer Cyclical companies. Therefore, companies are encouraged to strengthen coordination with auditors and improve the effectiveness of their financial reporting processes to ensure compliance with regulatory reporting deadlines.
creator: Dinda Aura Malika
creator: Nurmala
creator: Anita Kusuma Dewi
rights: Copyright (c) 2026 Dinda Aura Malika, Nurmala, Anita Kusuma Dewi https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-22
publication date: 2026-07-22
volume: 5
number: 8
starting page: 4906
ending page: 4914

ANALYSIS OF THE IMPLEMENTATION OF TOTAL QUALITY MANAGEMENT AT THE SOE REGIONAL PUBLIC HOSPITAL (RSUD)
type: item
description: The increasing public demand for quality hospital services necessitates the implementation of Total Quality Management (TQM) to continuously improve service quality. This study aims to analyze the implementation of TQM and identify supporting and inhibiting factors at Soe Regional General Hospital (RSUD Soe). The research method used was descriptive qualitative, with data collection techniques through interviews, observation, and documentation, as well as analysis using triangulation and SWOT analysis. The results indicate that the implementation of TQM at Soe Regional General Hospital is ongoing but not yet optimal, as indicated by the existence of Standard Operating Procedures (SOPs), a focus on patients, and leadership commitment. However, obstacles remain, such as limited human resources, especially specialist doctors, lack of training, inadequate facilities, and low service efficiency. The study concludes that the implementation of TQM needs to be improved through strengthening human resources, improving facilities, increasing adherence to SOPs, and optimizing the service system to achieve better service quality.
creator: Semei Elbot Fallo
creator: Apriana H.J Fanggidae
creator: Rolland E. Fanggidae
rights: Copyright (c) 2026 Semei Elbot Fallo, Apriana H.J Fanggidae, Rolland E. Fanggidae https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-14
publication date: 2026-07-14
volume: 5
number: 8
starting page: 5121
ending page: 5132

HEYZINE -BASED FLIPBOOK DIGITAL LEARNING MEDIA TO IMPROVE SCIENCE LEARNING OUTCOMES FOR FIFTH GRADE ELEMENTARY SCHOOL STUDENTS ON THE HUMAN RESPIRATORY SYSTEM
type: item
description: This study aims to develop a digital learning medium in the form of a Heyzine-based flipbook on the topic of the human respiratory system and to analyze the feasibility, practicality, and effectiveness of the media in improving the learning outcomes of fifth-grade elementary school students. This research employed a Research and Development method using the 4D development model consisting of four stages: define, design, develop, and disseminate. The study was conducted in two classes. trial class with twenty four students and dissemination class with thirty students. Data were collected through observation, interviews, expert validation questionnaires, student response questionnaires, and learning outcome tests. The data were analyzed using quantitative and qualitative descriptive analysis to determine the feasibility, practicality, and effectiveness of the developed media. The findings indicate that the Heyzine-based digital flipbook learning media achieved a very high level of feasibility according to evaluations by material and media experts. Furthermore, the developed media was considered practical for use in classroom learning and effective in improving students' learning outcomes on the human respiratory system topic. Therefore, the Heyzine-based digital flipbook can serve as an innovative learning medium to support science learning in elementary schools.
creator: Erawati
creator: Farida Istianah
creator: Suryanti
rights: Copyright (c) 2026 Erawati, Farida Istianah, Suryanti https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-04
publication date: 2026-07-04
volume: 5
number: 8
starting page: 4214
ending page: 4226

THE EFFECT OF VILLAGE FUND PLANNING, IMPLEMENTATION, AND REPORTING ON GOOD GOVERNANCE WITH FINANCIAL PERFORMANCE AS A MODERATING VARIABLE
type: item
description: This study investigates the effect of village fund planning, implementation, and reporting on good governance, with financial performance as a moderating variable in 20 villages across five sub-districts of South Central Timor Regency, East Nusa Tenggara Province, Indonesia. Using an explanatory quantitative approach, data were collected from 100 respondents comprising village heads, secretaries, finance officers, Village Consultative Body (BPD) members, and community representatives. Structural Equation Modeling Partial Least Squares (SEM-PLS) with SmartPLS was employed for analysis. The results indicate that village fund implementation has a significant positive effect on good governance (β = 0.207, p = 0.043), while village fund planning (β = 0.115, p = 0.294) and reporting (β = 0.207, p = 0.092) do not. Financial performance significantly moderates the relationship between implementation and good governance (β = 0.220, p = 0.024), but does not moderate the planning–good governance or reporting–good governance relationships. These findings highlight that the quality of program execution and sound financial management are the primary determinants of good governance in village fund administration, with implications for capacity-building and accountability frameworks in rural public administration.
creator: Vira Herianti
creator: Paulina Yuritha Amtiran
creator: Moni W. Muskanan
rights: Copyright (c) 2026 Vira Herianti, Paulina Yuritha Amtiran, Moni W. Muskanan https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4468
ending page: 4476

ETHNOMATHEMATICS AND DIGITAL TECHNOLOGY INTEGRATION IN PROBABILITY INSTRUCTIONAL DESIGN: DEVELOPMENT AND FEASIBILITY STUDY FOR EIGHTH-GRADE MATHEMATICS
type: item
description: This study addresses the weak probabilistic reasoning of Indonesian junior high school students, the most challenging competency within the Data and Uncertainty domain, by developing an ethnomathematics-based instructional design integrated with digital technology. Using a research and development approach guided by the Dick and Carey model combined with Merrill’s First Principles of Instruction, three traditional games containing authentic probabilistic structures Hompimpa, Dadu Koprok, and Congklak were transformed into a hierarchical learning sequence on the NumerasiBudaya e-learning platform. Data were gathered through needs-assessment interviews, expert validation, and a one-group pretest-posttest trial involving 24 eighth-grade students at SMP Labschool Cirendeu. Expert review indicated very high feasibility (97,33%), while the trial revealed a moderate gain in numeracy literacy (N-Gain = 0.399; t(23) = 5.297, p < .001, Cohen’s d = 1.081). These findings suggest that culturally grounded, technology-integrated instructional design can meaningfully support junior high school students’ probabilistic reasoning development.
creator: Ayu Rindi Antika
creator: Cecep Kustandi
creator: Khaerudin
rights: Copyright (c) 2026 Ayu Rindi Antika, Cecep Kustandi, Khaerudin https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 8
starting page: 4709
ending page: 4718
doi: 10.5281/zenodo.21288484

PT UNILEVER INDONESIA'S REPUTATION AND PROFITABILITY RECOVERY STRATEGY IN OVERCOMING BOYCOTT ACTION
type: item
description: The rapid growth of digital communication has transformed corporate reputation into a dynamic construct shaped by interactions among multiple stakeholders, making multinational companies increasingly vulnerable to boycott movements and cancel culture. This study aims to analyze the reputation crisis experienced by PT Unilever Indonesia following the boycott movement using the Corporate Rhetorical Arena Theory (CRAT) and to formulate an effective reputation recovery strategy based on Image Restoration Theory (IRT). A qualitative case study approach was employed through in-depth interviews, non-participant observation of digital communication, and document analysis involving corporate reports, press releases, news coverage, and social media content. Data were analyzed using thematic analysis supported by triangulation to ensure credibility. The findings reveal that the reputation crisis was not primarily driven by the company's official communication but by multi-actor interactions involving consumers, digital communities, influencers, media organizations, and civil society groups. Although the company implemented communication strategies emphasizing reducing offensiveness and corrective action, these efforts were insufficient to counter rapidly evolving digital narratives. This study proposes an integrative reputation recovery model consisting of Transparency Hub, Digital War Room, Active Dialogue, and Local Value Proof. The model represents the study's theoretical contribution by integrating CRAT and IRT into a comprehensive framework linking multi-actor crisis communication, reputation recovery, stakeholder trust, and sustainable corporate profitability.
creator: Ade Mahendra
rights: Copyright (c) 2026 Ade Mahendra https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-07-16
publication date: 2026-07-16
volume: 5
number: 8
starting page: 5142
ending page: 5155
doi: 10.5281/zenodo.21392287