International Conference on Innovations in Social Sciences and Education (ICoISSE)

AN ANALYSIS OF INFLUENCE ACTIVIST FIGURE, JOB EXPERIENCE, WIDE KNOWLEDGE AND DISCIPLINE TO LECTURER PERFORMANCE

2026-08-14T01:05:56+00:00

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EFFECT OF JOB STRESS, UNDERSTANDING OF GOOD GOVERNANCE, AUDITOR INTEGRITY AND AUDITOR INDEPENDENCE ON PERFORMANCE OF AUDITORS

2026-08-15T18:09:30+00:00

Auditor performance is an act or implementation of an audit task that has been completed by the auditor within a certain period of time. This study aims to determine the effect of job stress, understanding of good governance, integrity, and independence on auditor performance. The
population in this study is the Inspectorate of Pekanbaru City and Rokan Downstream District. The sample selection in this study used the census method. All populations are made into samples of which as many as 40 respondents. The data analysis method used is multiple linear regression. The results of the study show that the understanding of good governance, integrity, and independence has a significant effect on auditor performance. Meanwhile, job stress has no effect on auditor performance. These findings imply that local government inspectorates should prioritize continuous ethical training and the strengthening of institutional independence to maintain high audit quality, as these internal values outweigh the physiological pressures of workplace stress in determining professional outcomes.

THE ROLE OF CAREER ADAPTABILITY AND ORGANIZATIONAL SUPPORT IN BUILDING OPTIMAL EMPLOYEE ENGAGEMENT

2026-08-15T18:24:14+00:00

This study aims to analyze the role of career adaptability and perceived organizational support in building optimal employee engagement. The study was motivated by increasingly dynamic and uncertain work conditions that require employees to adapt to career changes while receiving adequate organizational support. A quantitative approach was applied using survey data from 102 respondents. The variables consisted of career adaptability and perceived organizational support as independent variables and employee engagement as the dependent variable. The data were analyzed through validity testing, reliability testing, classical assumption tests, and multiple linear regression using IBM SPSS Statistics. The results indicate that all questionnaire items are valid, as each item correlation with the total score is significant at 0.000. The reliability test shows Cronbach’s Alpha
values of 0.798 for career adaptability, 0.799 for organizational support, and 0.800 for employee engagement, indicating reliable instruments. The regression model shows that career adaptability and organizational support simultaneously have a significant effect on employee engagement, with an F-value of 123.401 and a significance value of 0.000. The R Square value of 0.714 indicates that 71.4% of employee engagement can be explained by career adaptability and organizational support. Partially, career adaptability has a positive and significant effect on employee engagement, with a
coefficient of 0.569 and a significance value of 0.000. Organizational support also has a positive and significant effect, with a coefficient of 0.396 and a significance value of 0.000. These findings confirm that strengthening employees’ adaptability and organizational support can improve optimal employee engagement.

INTEGRATED SYSTEMATIC REVIEW: TALENTED CLASS CURRICULUM POLICY IN DEVELOPING POTENTIAL ELEMENTARY SCHOOL STUDENTS

2026-08-15T18:37:55+00:00

This study is an integrated systematic review of the literature examining giftedness curriculum policies and the development of elementary school students' potential from the perspective of Howard Gardner's Multiple Intelligences (MI) theory. Unlike previous reviews that used simulation studies, this review is based on 10 verified, peer-reviewed articles with full text available, covering publications from 2011-2025 from various international contexts (Iran, China, Romania, Indonesia, Colombia, Belgium, and the United States). A search was conducted through ScienceDirect with specific keywords on MI, giftedness curriculum, and elementary education. Of the 248 records identified, 10 studies met the inclusion criteria and were analyzed thematically. Four main themes were found: (1) persistent asymmetry in accommodation of linguistic and logical mathematical intelligence domains, where linguistic and logical-mathematical intelligence dominate while musical and existential intelligence are neglected; (2) consistent structural barriers across countries include class overcrowding, standardized curricula, and lack of giftedness assessment
instruments; (3) teacher capacity and confidence as critical determinants 43% of final year elementary school teacher candidates actually adopt a fixist view (intelligence is innate and fixed) which is contrary to MI; and (4) talent management in elementary schools tends to be delegated to
parents due to limited school resources. These findings strengthen the urgency of reformulating the talent class curriculum policy based on empirical evidence.

THE ROLE OF PSYCHOLOGICAL SAFETY AND WORK MOTIVATION IN ENHANCING EMPLOYEE VOICE BEHAVIOR

2026-08-15T18:47:33+00:00

This study aims to examine the role of psychological safety and work motivation in enhancing employee voice behavior. Voice behavior refers to employees' proactive actions in expressing ideas, suggestions, and constructive feedback to improve organizational effectiveness. However, many
employees are reluctant to speak up due to perceived interpersonal risks, indicating the importance of both environmental and individual factors in encouraging such behavior. This study employs a quantitative approach using a survey method with a sample of 100 respondents. Data were collected through a structured questionnaire using a five-point Likert scale and analyzed using multiple linear regression. The results indicate that psychological safety has a positive and significant effect on voice behavior, while work motivation also has a positive and significant effect on voice behavior. Furthermore, both variables simultaneously have a significant influence on employee voice behavior. The coefficient of determination shows that 48.6% of voice behavior is explained by psychological safety and work motivation. In conclusion, creating a supportive work environment and enhancing employee motivation are essential to encourage employees to express their ideas and contribute actively to organizational improvement.

APPLICATION OF MULTI-CRITERIA DECISION MAKING (MCDM) IN DETERMINING SUPPLIER PRIORITY THROUGH AN AHP-WEIGHTED SCORING APPROACH

2026-08-31T23:58:31+00:00

Supplier performance evaluation is a critical mechanism in manufacturing supply chain governance. PT Aman Pelumas Nusantara experiences variability in supplier performance related to delivery reliability, cost stability, and quality consistency. This study develops an integrated Analytic
Hierarchy Process (AHP) and Weighted Scoring model to evaluate three active base oil supplier. AHP is used to derive criterion weights, while Weighted Scoring aggregates supplier performance into a composite score. The result show that quality is dominant criterion (0.497), followed by delivery time (0.189), service (0.118), cost (0.114), anad administrative compliance (0.083). Supplier B achived the highest overall score (0.610), indicating the strongest alignment with the operational requirements of the company. The model improves objectivity and decision consistency in supplier evaluation

DIGITALIZATION OF LEARNING AND SCHOOL REVITALIZATION AS PUBLIC POLICY FOR EDUCATIONAL EQUITY IN INDONESIA

2026-09-01T02:49:37+00:00

Educational equity in Indonesia is increasingly shaped by two national policy agendas: digitalization of learning and school revitalization. While digital devices can expand access to quality content, and revitalized facilities can make schools safer and more supportive, both policies may reproduce inequality if they are implemented mainly as procurement or construction programs. This article analyzes the integration of learning digitalization and school revitalization as a public policy pathway for educational equity in Indonesia. Using qualitative policy analysis, the study reviews recent government regulations, official education reports, and international literature on digital equity, school infrastructure, and evidence-based governance. The analysis shows that the two agendas are complementary. Learning digitalization can reduce disparities in content, teacher support, and learning resources, especially in remote and underserved schools. School revitalization provides the physical foundation for digital learning through safe classrooms, electricity, connectivity readiness, and inclusive learning spaces. However, the equity impact depends on targeting mechanisms, teacher capacity, maintenance financing, local government coordination, and data transparency. The paper argues that Indonesia needs an equity-by-design approach: priority should be given to schools with the deepest infrastructure and learning gaps, accompanied by teacher professional development, accessible digital content, community accountability, and use of Rapor Pendidikan as a monitoring instrument. The article concludes that digitalization and revitalization should be framed not as separate technical programs, but as integrated public policy instruments for building resilient, inclusive, and equitable education.

DEVELOPING THE TWO-FOCUS EXECUTION AND SWITCHING LEADERSHIP MODEL (TFESL) FOR MANAGING DUAL EDUCATIONAL SYSTEMS IN ISLAMIC BOARDING SCHOOLS

2026-09-01T04:05:57+00:00

This study aims to develop the Two-Focus Execution and Switching Leadership Model (TFESL) as an educational leadership management framework for managing dual educational systems in Islamic boarding schools. Islamic boarding schools integrate two different but interconnected educational orientations: formal academic education and pesantren-based religious education. However, institutional leaders frequently experience challenges in balancing academic management demands, boarding school traditions, curriculum integration, teacher coordination, and student development programs. This research employed a quantitative descriptive–correlational approach involving 80 educational stakeholders from three Madrasah Aliyah Islamic Boarding Schools in Indonesia. Data were collected using structured questionnaires measuring three main variables: Two Focus Execution Leadership (TFEL), Switching Leadership Capability (SLC), and Dual Educational System Management (DESM). Statistical analysis using SPSS revealed strong relationships between TFEL and SLC (r = 0.71, p < 0.01) and between SLC and DESM effectiveness (r = 0.76, p < 0.01). Regression analysis indicated that leadership execution and switching capability explained 68% of the variance in dual system management effectiveness. The findings demonstrate that adaptive leadership strategies enable Islamic boarding school leaders to balance academic and religious management functions effectively. The TFESL Model provides a practical leadership framework for strengthening organizational adaptability, integrated decision-making, and sustainable educational management within Islamic boarding school environments.

EXPLORING THE ROLE OF LOGISTICS MANAGEMENT AND HUMAN RESOURCE COMPETENCE IN SHAPING LOGISTICS PERFORMANCE: STUDY AT PT POS INDONESIA KENDAL BRANCH OFFICE

2026-09-01T09:59:39+00:00

The purpose of this study was to analyze and determine the effect of Logistics Management and HR Competencies simultaneously on Logistics Performance at PT Pos Indonesia Kendal Branch Office. The method used in this research approach is quantitative research using a survey method with a casual statistical analysis method using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). Researchers conducted surveys and data collection using sampling techniques (sampling techniques) Probability Sampling with Simple Random Sampling. The sample of this study was 73 members of PT Pos Indonesia Kendal Branch Office. The results of this study indicate that Logistics Management and HR Competencies have a significant effect partially or simultaneously on Logistics Performance with an R square value of 0.937 which means it shows the model is in strong criteria.

THE INFLUENCE OF WORK-LIFE BALANCE ON THE PERFORMANCE OF GENERATION Z EMPLOYEES THROUGH JOB SATISFACTION AS AN INTERVENING VARIABLE

2026-09-01T10:11:02+00:00

This study aims to examine the effect of work-life balance on the performance of Generation Z employees, with job satisfaction acting as an intervening variable. The growing presence of Generation Z in the workforce, characterized by their emphasis on flexibility, meaningful work, and balance between personal and professional life, has made this issue increasingly important for organizations. This research employs a quantitative approach, with data collected through a structured questionnaire distributed to Generation Z employees within an organization. The sampling technique used was purposive sampling, and the data were analyzed using multiple linear regression and the Sobel test to examine the direct and mediating relationships among variables.The results indicate that work-life balance has a positive and significant effect on job satisfaction and directly influences employee performance. Furthermore, job satisfaction has a positive and significant impact on employee performance. Work-life balance and job satisfaction jointly account for 57% of the variance in employee performance. The Sobel test confirms that job satisfaction significantly and partially mediates the effect of work-life balance on employee performance (z = 3.334, p = 0.001), indicating that work-life balance improves performance both directly and through the satisfaction it generates. These findings suggest that improved work-life balance enhances job satisfaction, which in turn leads to better employee performance among Generation Z employees. This study provides important implications for organizations to design and implement policies that support work-life balance in order to improve employee well-being, satisfaction, and overall performance in a competitive work environment.

THE EFFECT OF EMOTIONAL INTELLIGENCE AND WORK-LIFE BALANCE ON THE RESILIENCE OF WORKING STUDENTS

2026-09-01T10:27:14+00:00

This study aims to analyze the influence of Emotional Intelligence on Work-Life Balance and Resilience among working students. Students who simultaneously undertake academic and professional roles often face high psychological pressure, requiring strong emotional regulation skills to maintain both academic and professional performance. This research employs a quantitative approach with an explanatory research design to examine causal relationships among variables. Data were collected using a Likert-scale questionnaire distributed to 100 working student respondents. The data analysis technique applied was Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 3.0 software. The results of the outer model evaluation indicate that all constructs meet validity and reliability criteria, as evidenced by Average Variance Extracted (AVE) values above 0.5 and Composite Reliability values above 0.7. Hypothesis testing results reveal that Emotional Intelligence has a positive and significant effect on both Work-Life Balance and Resilience. However, Work-Life Balance does not have a significant effect on Resilience in this population. The R-square values indicate that Emotional Intelligence explains 57% of the variance in Work-Life Balance and 58.9% of the variance in Resilience. These findings provide both theoretical and practical contributions. Theoretically, this study confirms that Emotional Intelligence is a key determinant for working students in maintaining life balance and developing resilience. Practically, the findings highlight the importance of enhancing Emotional Intelligence as a strategic approach for educational institutions and organizations in supporting working students to cope with complex demands in the future.

POLICY OVERLOAD AND TEACHER BURNOUT: RETHINKING EDUCATION REFORM IN INDONESIA

2026-09-01T10:38:23+00:00

This study critically examines the phenomenon of policy overload and its implications for teacher burnout within the context of education reform in Indonesia. Despite continuous policy innovation aimed at improving educational quality, teachers are increasingly confronted with overlapping regulations, rapid policy changes, and escalating administrative demands. Drawing on a qualitative research design using critical policy analysis, this study analyzes policy documents, institutional reports, and scholarly literature, including international assessments such as the Programme for International Student Assessment, to explore the relationship between policy design and classroom realities. The findings reveal that policy overload has become a structural feature of the education system, resulting in significant pressure on teachers as frontline implementers. This condition contributes to teacher burnout, characterized by emotional exhaustion, reduced professional engagement, and diminished instructional capacity. Furthermore, the study identifies a pattern of instructional displacement, where teachers shift their focus from pedagogical practices to administrative compliance. As a result, the quality of instruction declines, reinforcing the persistence of the learning crisis in Indonesia. This study argues that the limitations of education reform are rooted not merely in implementation gaps, but in systemic policy design failures, including weak policy coherence, inadequate evaluation mechanisms, and insufficient consideration of teacher capacity. In response, the study proposes a reorientation toward a teacher-centered policy framework that emphasizes policy simplification, workload reduction, evidence-based reform, and enhanced teacher agency. Ultimately, sustainable education reform requires aligning policy demands with the realities of teaching practice to achieve meaningful improvements in learning outcomes.

HOW MINDFULNESS SHAPES WORKPLACE SPIRITUALITY: THE MEDIATING EFFECT OF EMOTIONAL INTELLIGENCE

2026-09-01T10:45:04+00:00

Grounded in the Conservation of Resources (COR) Theory and positive psychology framework, this study investigates the effect of mindfulness on workplace spirituality, with emotional intelligence as a mediating variable, among working students at Pamulang University, Indonesia. While prior research has examined mindfulness and workplace spirituality as independent constructs, the theoretical mechanism through which mindfulness cultivates spiritual meaning at work — particularly via emotional intelligence — remains empirically underexplored in the context of non Western, dual-role populations. This study addresses that gap by proposing and testing a mediation model within an Indonesian higher education setting. A quantitative approach was employed using a purposive sampling technique, targeting respondents who actively fulfill both academic and professional roles simultaneously. Data were collected from 100 eligible working students through a structured questionnaire and analyzed using SPSS, encompassing validity and reliability testing, descriptive statistics, and multiple linear regression with mediation analysis. The findings demonstrate that mindfulness exerts a significant positive effect on both emotional intelligence and workplace spirituality. Emotional intelligence was further confirmed as a significant partial mediator in the mindfulness–workplace spirituality relationship, indicating that heightened self-awareness and emotional regulation serve as key psychological pathways through which mindfulness enhances spiritual fulfillment at work. Theoretically, this study extends COR Theory by identifying emotional intelligence as a resource-building mechanism linking mindfulness to workplace spirituality. Practically, these findings call for institutions and human resource professionals to integrate structured mindfulness and emotional intelligence interventions into organizational development programs for working student populations. Future research is encouraged to replicate this model with larger and more diverse samples across different organizational and cultural contexts.

THE INFLUENCE OF MEANINGFUL WORK AND JOB CRAFTING ON PSYCHOLOGICAL CAPITAL

2026-09-01T10:53:03+00:00

This study examines how meaningful work and job crafting contribute to employees' psychological capital. Meaningful work is understood as the extent to which employees experience their work as valuable, purposeful, and personally important. Job crafting refers to employees' proactive efforts to adjust tasks, relationships, and ways of interpreting work so that their jobs better fit their strengths and needs. Psychological capital in this study covers self-efficacy, hope, optimism, and resilience. A quantitative method was applied using survey data from 100 respondents, and the data were processed through SPSS. The analysis included validity testing, reliability testing, classical assumption testing, and multiple linear regression. The findings show that the research instruments are valid and reliable. The regression model is significant, with meaningful work and job crafting jointly explaining 58.6% of the variance in psychological capital. Partially, meaningful work does not show a significant effect on psychological capital, whereas job crafting has a positive and significant effect. These results indicate that employees' proactive redesign of work plays a more direct role in strengthening psychological capital than the perceived meaning of work alone. The study suggests that organizations should support job crafting practices through autonomy, constructive feedback, and flexible work design to enhance employees' positive psychological resources.

ACHIEVING WORK-LIFE INTEGRATION THROUGH ORGANIZATIONAL CULTURE AND EMPLOYEE WELL-BEING PROGRAMS

2026-09-02T04:07:52+00:00

This study examines the influence of Organizational Culture and Employee Well-being Programs on Work-Life Integration among working students at Pamulang University. Work-life balance remains a growing concern, particularly for working students who simultaneously manage professional and academic responsibilities; however, limited studies have explored both factors concurrently in the Indonesian higher education context. Drawing on organizational behavior and human resource management literature, organizational culture and structured well-being programs are theorized as key determinants of employees' capacity to integrate work and personal life. A quantitative approach was employed using a survey method with simple random sampling involving 100 working student respondents at Pamulang University. Data were analyzed using multiple linear regression to assess the relationships among the study variables. The findings reveal that Organizational Culture has a significant positive effect on Work-Life Integration, indicating that a values-driven, flexible, and supportive culture meaningfully enhances working students' ability to balance their roles. Similarly, Employee Well-being Programs demonstrate a significant positive influence on Work-Life Integration, suggesting that structured initiatives such as mental health support, flexible working arrangements, and wellness programs enhance integration capacity. These results underscore the importance of designing organizational strategies that address both cultural dimensions and employee well-being to foster sustainable Work-Life Integration. Organizations and human resource practitioners should prioritize cultivating supportive cultures and evidence-based well-being programs as strategic investments in workforce integration and productivity.

SELF-CONTROL AND IMPULSIVE BUYING AMONG UNIVERSITY STUDENTS

2026-09-02T04:18:06+00:00

Impulsive buying is a relevant issue among university students because purchasing decisions are increasingly shaped by emotional urges, social influence, and easy access to digital shopping platforms. This study examined the relationship between self-control and impulsive buying and assessed the predictive contribution of self-control to impulsive buying among university students in Bekasi. A quantitative correlational design was employed with 90 active students selected through cluster random sampling. Data were collected through preliminary interviews and two psychological scales. The self-control scale showed item-total correlations ranging from 0.331 to 0.618 and Cronbach's alpha reliability of 0.809, whereas the impulsive buying scale showed item-total correlations ranging from 0.302 to 0.589 and reliability of 0.864. Data were analyzed using descriptive statistics, Pearson product-moment correlation, and simple linear regression. The results indicated a strong negative relationship between self-control and impulsive buying (r = -0.673, p < 0.001). The regression model was significant (F = 72.921, p < 0.001), with self-control accounting for 45.3% of the variance in impulsive buying. These findings suggest that stronger self-regulation is associated with a lower tendency to make spontaneous, unplanned purchases. Strengthening financial awareness, purchase planning, and delay-of-gratification strategies may therefore help students manage impulsive buying tendencies.

THE ROLE OF PROCRASTINATION IN MEDIATING FOMO AND TIME MANAGEMENT EFFECTS ON WORK-STUDY BALANCE OF WORKING STUDENTS

2026-09-02T23:56:01+00:00

The increasing number of university students who work while pursuing higher education has created significant challenges in maintaining balance between academic responsibilities and work obligations. Along with the rapid growth of digital technology and social media usage, working students are increasingly exposed to distractions that may affect their productivity and academic performance. One of the psychological phenomena associated with excessive social media use is Fear of Missing Out (FOMO), which refers to feelings of anxiety when individuals believe they are missing important experiences, information, or social interactions. High levels of FOMO may encourage students to spend excessive time on social media, resulting in procrastination behavior and poor academic focus. In addition, ineffective time management may worsen students’ ability to complete responsibilities efficiently and maintain balance between work and study activities. This study aims to analyze the role of procrastination in mediating the effects of FOMO and time management on work study balance among working students. This research employed a quantitative approach using a survey method. Data were collected through online questionnaires distributed to 101 working students selected using purposive sampling techniques. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings indicate that FOMO positively affects procrastination, while time management negatively affects procrastination. Furthermore, procrastination negatively influences work-study balance. The mediation analysis also demonstrates that procrastination significantly mediates the relationship between FOMO, time management, and work-study balance. These findings emphasize the importance of effective time management and controlled social media use in reducing procrastination behavior and improving work-study balance among working students.

THE INFLUENCE OF SHARED IDENTITY AND DIGITAL RECOGNITION ON VOLUNTEER ENGAGEMENT IN DIGITAL CREATIVE COMMUNITIES

2026-09-03T01:46:58+00:00

This study analyzes the influence of shared identity and digital recognition on volunteer engagement within digital creative communities, encompassing graphic design, photography, videography/content creation, and illustration/digital art. Using a quantitative survey method, questionnaires were distributed to 100 active members of digital creative communities, and data were analyzed using multiple linear regression with SPSS. The results show that shared identity has a positive and significant effect on volunteer engagement (β = 0.521; t = 4.752; p = 0.000), and digital recognition also has a positive and significant effect on volunteer engagement (β = 0.379; t = 3.452; p = 0.001). Simultaneously, both variables significantly affect volunteer engagement (F = 160.162; p = 0.000), explaining 76.8% of its variance (R² = 0.768; Adjusted R² = 0.763), while the remaining 23.2% is explained by other factors outside this research model. Shared identity was found to contribute a more dominant influence than digital recognition. These findings indicate that both a sense of shared identity and the digital recognition received by members play an important role in driving volunteer engagement, with shared identity emerging as the most influential factor. The practical implication is that digital creative community managers should strengthen collective identity and belonging among members while continuing to optimize digital recognition systems, such as badges, featured content, or public appreciation, to enhance participation and volunteer engagement.

NAVIGATING MANAGERIAL CHALLENGES: THE ROLE OF SELF-EFFICACY, SCHOOL CULTURE, AND KNOWLEDGE SHARING IN SHAPING PRINCIPALS’ COMPETENCE

2026-09-03T02:25:49+00:00

In an era of rapid educational reform, school principals face unprecedented managerial challenges that test their professional competence. While technical skills are vital, the interplay
between psychological factors like self-efficacy and environmental factors such as school culture remains critical. Understanding how these elements facilitated by the flow of knowledge impact leadership quality is essential for sustainable school improvement. This study aims to analyze the direct and indirect effects of self-efficacy and school culture on principals’ competence, with knowledge sharing acting as an intervening variable. The study employed a quantitative approach with Path Analysis to test the hypothesized causal relationships. Data were gathered from 110 school principals using Likert-scale questionnaires that underwent rigorous validity and reliability testing. The path model was analyzed to determine the path coefficients and the significance of the mediation effect, providing a clear map of how internal and external factors contribute to competence. The results of the path analysis reveal that both self-efficacy and school culture have a significant positive direct effect on principals’ competence. Furthermore, the analysis confirms that knowledge sharing serves as a vital mediating variable; a healthy school culture significantly boosts knowledge-sharing behavior, which in turn enhances the principal's managerial mastery. The total effect of the integrated model suggests that environmental synergy is just as crucial as individual confidence. The findings underscore that principals’ competence is not a standalone trait but a result of a causal chain involving personal belief systems and a collaborative atmosphere. To navigate managerial challenges effectively, educational institutions must foster a culture that rewards information exchange and provides mastery experiences to bolster principals' self-efficacy.

THE EFFECT OF INTERNAL CONTROL, INTERNAL AUDIT EFFECTIVENESS, AND RBIA ON FRAUD PREVENTION IN CONVENTIONAL BANKS LISTED ON THE IDX

2026-09-03T02:20:19+00:00

Fraud remains a major concern in the banking industry due to its potential to cause financial losses and undermine public trust. Therefore, effective governance mechanisms are required to strengthen fraud prevention. This study aims to examine the effect of internal control, internal audit effectiveness, and risk-based internal auditing on fraud prevention in conventional banks listed on the IDX during the 2020-2024 period. This study employs a quantitative approach using secondary data obtained from annual reports and applies purposive sampling to select the research sample. Data are analyzed using multiple linear regression analysis. The t-test results showed that internal audit effectiveness and RBIA had no significant effect on fraud prevention, whereas internal control had a significant effect on fraud prevention. A determination coefficient value (R2) of 11.6% indicates that fraud prevention can be explained by the independent variables. These findings emphasize the importance of integrated governance and monitoring mechanisms in strengthening organizational integrity and mitigating fraud risk in the banking sector.

THE ROLE OF THE PENTAHELIX IN DISASTER MANAGEMENT IN GUNUNGKIDUL: A CASE STUDY OF THE 2025–2027 REGIONAL ACTION PLAN

2026-09-03T03:37:31+00:00

Gunungkidul Regency is a region with high disaster vulnerability due to its karst geomorphological characteristics, climate variability, and the social dynamics of its communities. Disaster management in this area requires a structured and sustainable cross-sector collaborative approach. This article aims to analyze the roles of pentahelix actors—government, academia, business sector, community/society, and media—in disaster management in Gunungkidul Regency based on the Regional Action Plan for Disaster Risk Reduction (RAD PRB) 2025–2027 document. The method used is policy document analysis with a qualitative-descriptive approach. The results indicate that the local government still plays a dominant role as the primary actor; however, the involvement of academia, communities, and media has begun to be integrated into various capacity-building, mitigation, and preparedness programs. The role of the business sector remains relatively limited and largely supportive. These findings emphasize that strengthening pentahelix synergy is key to effective disaster management in Gunungkidul, particularly in the context of karst-based and hydrometeorological disasters.

THE EFFECT OF PSYCHOLOGICAL SAFETY AND TIME MANAGEMENT ON THE PRODUCTIVITY OF WORKING STUDENTS

2026-09-03T04:51:39+00:00

This study aims to analyze the effect of Psychological Safety and Time Management on the Productivity of Working Students. This research uses a quantitative method with a descriptive and associative approach, involving 100 respondents as the sample. Data were collected through a structured questionnaire using a Likert scale and analyzed using IBM SPSS Statistics version 24. The results show that all research instruments are valid and reliable, with Corrected Item-Total Correlation values above 0.30 and Cronbach’s Alpha values of 0.830 for Psychological Safety, 0.855 for Time Management, and 0.884 for Productivity. The classical assumption tests indicate that the data are not perfectly normally distributed based on the Kolmogorov–Smirnov test, but meet other assumptions such as linearity and absence of multicollinearity. The multiple linear regression analysis shows that Psychological Safety and Time Management simultaneously have a significant effect on the Productivity of Working Students (p < 0.05). Partially, Time Management has a positive and significant effect (p = 0.000), while Psychological Safety does not have a significant effect (p = 0.665). The coefficient of determination (R² = 0.991) indicates that 99.1% of the variation in Productivity of Working Students is explained by these variables. In conclusion, Time Management has a dominant influence on productivity, while Psychological Safety does not significantly affect the productivity of working students, although both variables simultaneously have a significant effect.

QUALITY GAP IN EARLY CHILDHOOD EDUCATION SERVICES TEACHER'S PERSPECTIVE AS CHALLENGE IMPLEMENTATION OF 13 YEARS OF COMPULSORY EDUCATION IN INDONESIA

2026-09-03T10:00:18+00:00

This study aims to analyze the quality gaps in Early Childhood Education (ECE) services in supporting the implementation of 13-year compulsory education, particularly in relation to students' readiness to enter primary school. A quantitative approach with an explanatory survey design was employed, involving ECE and primary school teachers as respondents. The sampling technique used was proportionate stratified random sampling, and data were collected using a Likert-scale questionnaire measuring teacher quality, infrastructure, institutional management, and student readiness. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS SEM) to examine the relationships among variables and identify dominant factors influencing quality gaps in ECE services. The findings indicate significant disparities in ECE service quality, which contribute to variations in students' readiness for primary education. Teacher quality and infrastructure emerged as the most influential determinants, while institutional management played a supporting role. This study provides important implications for educational policy, particularly in strengthening ECE quality as a foundation for the successful implementation of 13-year compulsory education.

THE EFFECT OF AUDIT COMMITTEES, AUDIT OPINIONS, AND COMPANY SIZE ON AUDIT DELAYS IN FOOD SECTOR COMPANIES LISTED ON THE IDX

2026-09-03T18:28:26+00:00

Audit delay refers to the time required to complete the audit of financial statements from the end of the reporting period until the issuance of the independent auditor’s report. The timeliness of financial statement disclosure is a critical aspect for companies because it affects the quality of information received by stakeholders. Although various studies have examined the factors influencing audit delay, previous research findings remain inconsistent, particularly regarding the effects of the audit committee, audit opinion, and firm size. Therefore, this study aims to analyze the effects of the audit committee, audit opinion, and firm size on audit delay among food sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ financial statements. The sampling technique utilized purposive sampling, resulting in a sample of 22 companies with a total of 110 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that the audit committee, audit opinion, and firm size each have a significant partial effect on audit delay. Furthermore, the audit committee, audit opinion, and company size also simultaneously have a significant effect on audit delay. The findings indicate that corporate governance factors, financial reporting quality, and company characteristics play a crucial role in ensuring the timely completion of audits. This study is expected to contribute to the development of accounting literature and serve as a basis for companies to improve the timeliness of their financial reporting.

THE EFFECT OF GREEN ACCOUNTING AND AUDIT QUALITY ON SUSTAINABILITY REPORT QUALITY IN COMPANIES LISTED ON THE SRI-KEHATI INDEX

2026-09-03T18:38:31+00:00

The growing emphasis on environmental, social, and governance (ESG) factors has underscored the importance of sustainability report quality as a mechanism for corporate transparency and stakeholder accountability. Grounded in stakeholder theory, this study examines the effect of green accounting and audit quality on sustainability report quality in companies listed on the SRI-KEHATI Index. A quantitative research design was employed using secondary data derived from annual reports and sustainability reports of listed companies during the 2019-2024 period. The sample
was selected through purposive sampling, and the data were analyzed using multiple linear regression with IBM SPSS Statistics 26. The results reveal that green accounting has a positive and significant effect on sustainability report quality, while audit quality shows no significant individual effect.
However, jointly, green accounting and audit quality significantly influence sustainability report quality. These findings suggest that the adoption of environmentally oriented accounting practices, supported by effective oversight mechanisms, enhances the quality of corporate sustainability
disclosures.

THE EFFECT OF PSYCHOLOGICAL SAFETY AND MINDFULNESS ON WORK-LIFE BALANCE

2026-09-03T23:50:01+00:00

This study aims to analyze the influence of psychological safety and mindfulness on work-life balance among working students. This study used a quantitative method with descriptive and
associative approaches. The population in this study consisted of working students with a sample of 100 respondents. Data were collected through questionnaires using a Likert scale, while data analysis was conducted using IBM SPSS Statistics through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, and F-tests. The results showed that psychological safety had a positive and significant effect on work-life balance with a significance value of 0.031, while mindfulness had a positive and significant effect on work-life balance with a significance value of 0.000. Simultaneously, psychological safety and mindfulness significantly affected work-life balance with a significance value of 0.000 and a coefficient of determination value of 0.667, indicating that 66.7% of the variation in work-life balance could be explained by both independent variables. This study shows that psychological safety and mindfulness play important roles in improving work-life balance among working students.

THE INFLUENCE OF PSYCHOLOGICAL WORK ENVIRONMENT AND SOCIAL SUPPORT ON EMPLOYEES’ PSYCHOLOGICAL SAFETY

2026-09-03T23:55:16+00:00

This study aims to analyze the influence of the psychological work environment and social support on employees’ psychological safety. Psychological safety refers to a condition where
employees feel safe to express ideas, opinions, and mistakes without fear of negative consequences. In many organizations, employees still hesitate to speak up due to workplace pressure, fear of negative evaluation, and lack of interpersonal trust and support. This condition may hinder effective communication, reduce employee engagement, and limit organizational innovation. This study employ a quantitative approach. Data were collected through surveys distributed to approximately 100 employees from various organizational sectors in Tangerang Selatan, selected via purposive sampling. Prior to analysis, instrument validity and reliability will be tested. Data will be analyzed using multiple linear regression to examine the influence of psychological work environment and social support on psychological safety. Drawing on Edmondson's (1999) psychological safety framework and social support theory, it is hypothesized that: (1) a positive psychological work environment characterized by openness, trust, and mutual respect will significantly influence employees' psychological safety; and (2) strong social support from supervisors and colleagues will significantly influence employees' psychological safety. These findings are expected to provide actionable insights for organizations aiming to foster inclusive and high-performing work cultures.

DOES TECHNOSTRESS INHIBIT WORK CREATIVITY? THE ROLE OF PSYCHOLOGICAL SAFETY IN WORKING STUDENTS

2026-09-04T00:00:47+00:00

This research aims to analyze whether technostress inhibits work creativity, by considering the role of psychological safety in working students. The method used is a quantitative approach with SEM-PLS analysis using data obtained from questionnaires. The results of the measurement model evaluation show that all indicators have outer loading values above 0.5, so that they meet the criteria of convergent validity. In addition, the cross loading values show that each indicator has the highest correlation on its respective construct, which indicates that discriminant validity is fulfilled. Reliability testing also shows that all constructs have Composite Reliability and Cronbach's Alpha values above 0.7, so that they are declared reliable. In the evaluation of the structural model, the R Square value shows that the variables in the model have sufficient explanatory ability, where technostress influences other variables both directly and indirectly. The results of path analysis show that technostress influences job crafting, job crafting influences psychological safety, and technostress also has a direct influence on psychological safety. These findings indicate that although technostress can be a pressure for working students, the existence of psychological safety and the ability to make work adjustments (job crafting) can help maintain work creativity. Thus, this research emphasizes the importance of psychological safety in minimizing the negative impact of technostress on work creativity.

THE INFLUENCE OF JOB CRAFTING AND WORK LIFE BALANCE ON PSYCHOLOGICAL SAFETY IN STUDENTS

2026-09-04T00:06:09+00:00

This study aims to examine the effect of job crafting and work-life balance on psychological safety among university students. The research involved 103 respondents and employed a quantitative approach using questionnaire-based data collection.The results of descriptive statistical analysis indicate that job crafting is at a high level, as reflected in task crafting, relational crafting, and cognitive crafting dimensions, with mean scores above 4.0. Work-life balance is categorized as moderate to high, although the satisfaction balance dimension shows relatively lower scores compared to time and involvement balance. Meanwhile, psychological safety is also found to be high, indicated by strong levels of speaking up, risk-taking, and error acceptance among respondents. Overall, the findings suggest that higher levels of job crafting and better work-life balance are associated with increased psychological safety. This implies that students who actively shape their work or academic roles and maintain a balanced life tend to feel safer in expressing ideas, taking risks, and accepting mistakes.

THE AI PARADOX: A LITERATURE REVIEW ON ARTIFICIAL INTELLIGENCE DEPENDENCY AND STUDENT CRITICAL THINKING SKILLS

2026-09-05T06:11:26+00:00

In an era of rapidly evolving technology, Artificial Intelligence (AI) has transformed the way students access information, generated ideas, and acquire knowledge instantaneously. Consequently, many students are shifting away from conventional academic sources such as books and journals in favor of immediate AI-generated answers, often bypassing in-depth analysis and reflective reasoning. This phenomenon presents a paradox: while AI serves as an efficient facilitator of learning, it also possesses the potential to degrade students' analytical capabilities and creativity. This article employs a qualitative library research approach. Data were gathered from relevant books, regulatory documents, journals, and scientific articles. The collected data were analyzed through data reduction, data display, and conclusion drawing. The findings indicate that the disproportionate use of AI drives a shift in the student's role; rather than acting as agents of change and creators, they risk becoming mere consumers of AI-generated information. Therefore, a balance in AI utilization is essential, achieved through the strengthening of digital literacy and critical awareness. This will enable students to integrate artificial intelligence with human intelligence in a reflective, ethical, and productive
manner.

TOWARDS SUSTAINABLE LOGISTICS: A SYSTEMATIC LITERATURE REVIEW OF GREEN LOGISTICS IMPLEMENTATION DRIVERS

2026-09-05T06:24:49+00:00

This study aims to identify and analyze factors influencing green logistics implementation using a Systematic Literature Review (SLR) approach. The analysis was conducted systematically to develop a comprehensive conceptual synthesis of key determinants in green logistics. Findings from 100 articles indicate that green logistics implementation is influenced by four main factors: operational innovation (37%), environmentally friendly technology (29%), operational efficiency (17%), and government policy (17%). These results indicate that internal organizational factors, particularly innovation capability and technology adoption, play a more dominant role than external factors in driving the transformation towards a sustainable logistics system. Meanwhile, operational efficiency and government policy serve as supporting factors that strengthen implementation effectiveness. Overall, this study provides theoretical and practical contributions to the development of an integrated, adaptive, and sustainability oriented green logistics strategy.

THE CAUSES OF JOB INSECURITY TRIGGER CAREER CUSHIONING AS A FORM OF SELF-PROTECTION

2026-09-05T07:04:19+00:00

Job insecurity has become an increasingly prominent issue in today’s dynamic and uncertain labor market. Rapid technological advancements, organizational restructuring, economic instability, and changing employment patterns have increased employees’ concerns regarding job continuity. This study aims to examine how perceived job insecurity triggers career cushioning as a form of self protection among employees. A quantitative approach was employed using a survey method involving 112 employees consisting of permanent and contract workers with a minimum tenure of one year. Data were collected using a five-point Likert scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results reveal that job insecurity has a positive and significant effect on career cushioning (β = 0.306; p = 0.001) and self-protection (β = 0.461; p = 0.000). Self-protection also significantly influences career cushioning (β = 0.429; p = 0.000) and partially mediates the relationship between job insecurity and career cushioning (β = 0.198; p = 0.001). The findings indicate that employees experiencing higher levels of job insecurity tend to adopt proactive career management strategies to protect their future career prospects. Therefore, organizations should implement effective human resource management practices to reduce employee insecurity and maintain organizational commitment.

DEVELOPMENT OF THE E-PERPUS APP FOR SDN SEBANI 1 PANDAAN

2026-09-05T10:08:43+00:00

This study was conducted to develop a library management application at SDN Sebani 1 Pandaan. The study employed a Research and Development (R&D) approach using the Evolutionary
Prototyping model. The Evolutionary Prototyping method consists of analysis, prototype development, prototype refinement based on user feedback, and website launch. The results of the study illustrate the application system design process. Based on a needs analysis, the manual library system has many weaknesses, such as the risk of recording errors and disorganized data. Therefore, the E-Perpus application was developed as a solution to manage data in a more organized, efficient, and centralized manner. This application has several key features, namely book data management (input and categorization), book title search, loan and return management, loan data monitoring, and a book catalog accessible to students. Librarians have full access to manage data, while students can search for and view book information. Test results indicate that the application functions well and is capable of streamlining librarians’ work while helping students find book information more quickly and easily. This study demonstrates that a simple, offline library digitization system can serve as an effective
solution for schools with limited facilities.

EXPLORING GENERATION Z ENGAGEMENT IN TIKTOK BASED MARKETING

2026-09-05T11:28:40+00:00

The shift from traditional digital advertising to integrated social commerce ecosystems has made TikTok a central driver of consumer purchasing patterns, particularly among Generation Z. TikTok facilitates experiential search, where visual demonstrations and parasocial interactions replace text centric search engines as primary tools for product validation. This study employed a quantitative research design, utilizing a purposive sampling technique to survey 300 active TikTok users in Indonesia who have engaged with TikTok Shop. Data were analyzed using multiple linear regression to examine the relationship between TikTok content marketing, shopping features, and purchase decisions. The findings demonstrate that both TikTok content marketing and TikTok shopping features have a statistically significant positive effect on the purchase decisions of Generation Z. These results indicate that high-quality, authentic content builds the necessary parasocial trust, while frictionless shopping features facilitate immediate financial conversion. The study concludes that successful social commerce strategies must integrate creative, creator-led content with seamless transactional tools to effectively engage digital-native consumers and drive sustainable sales performance.

CYBERBULLYING & CHALLENGES OF ADOLESCENT PSYCHOLOGICAL WELL-BEING: A REVIEWOF LITERATURE

2026-09-05T11:39:57+00:00

Cyberbullying on social media is a phenomenon that is becoming increasingly widespread among adolescents in tandem with the rapid development of digital technology. These aggressive and repeated (persistent) actions carried out via digital technology not only impact mental health in general but also specifically affect adolescents’ self-confidence, a fundamental aspect of identity development. This article aims to analyze the impact of cyberbullying on adolescents’ self-esteem based on a synthesis of various previous studies. The method used is a literature review with a qualitative descriptive approach, analyzing other relevant scientific articles. The findings of this study indicate that cyberbullying has a significant
negative impact on adolescents’ self-confidence through mechanisms of negative affect (feelings of shame, pessimism, and anxiety), behavioral changes (withdrawal from social environments), and cognitive distortions (decreased self-esteem and self-belief). Many adolescents who are victims of cyberbullying tend to feel worthless, doubt their abilities, and lose confidence in their ability to interact healthily within their social environment. The results of this study reveal that cyberbullying on social media has a significant negative influence on adolescents’ self-confidence. This study recommends the need for interventions aimed at building self-confidence as a strategy to mitigate the effects of cyberbullying on adolescents.

DIGITALIZATION AND THE EVOLUTION OF PUBLIC RELATIONS: STRATEGIES FOR FACING THE NEW COMMUNICATION ERA

2026-09-05T11:59:12+00:00

The rapid advancement of digital technology has significantly transformed the role and practices of Public Relations (PR), shifting communication from traditional one-way interactions to
more interactive, technology-driven engagement. Previous studies emphasize that digital communication, social media, and technological innovation have become essential in strengthening organizational reputation and stakeholder relationships (Putri & Yuliana, 2025; Septiyani, 2024; Alivia et al., 2024). This study aims to analyze the evolution of Public Relations in the digital era and identify effective communication strategies used to address contemporary communication challenges. A qualitative literature review approach was employed by examining relevant scholarly publications on digital communication and Public Relations. The findings indicate that digital platforms, social media, artificial intelligence, and data-driven communication have become strategic tools for enhancing organizational reputation and stakeholder engagement. Moreover, PR practitioners are increasingly expected to perform multiple roles as communicators, reputation managers, digital content creators, and crisis communication strategists. Despite these opportunities, organizations continue to face challenges such as misinformation, online reputation crises, and information overload. Therefore, adaptive communication strategies, digital competencies, and evidence-based decision making are essential for maintaining public trust and ensuring sustainable organizational communication in the digital era.

THE IMPACT OF SIDE HUSTLE AND ROLE CONFLICT ON BURNOUT: THE MODERATING ROLE OF WORK-LIFE BOUNDARY

2026-09-05T12:06:33+00:00

Side hustle activities have become part of modern work behavior as individuals seek additional income, flexibility, and career development outside their primary jobs. However, the
psychological impact of side hustle may depend on how individuals manage multiple roles and role boundaries. This study examines the effect of side hustle and role conflict on burnout, with work-life boundary as a moderating variable. A quantitative survey was conducted involving 78 working respondents with varying levels of side hustle involvement. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The measurement model met the criteria for reliability, convergent validity, and discriminant validity after several low-loading indicators were removed. The results show that role conflict has a positive and significant effect on burnout, while side hustle does not have a significant direct effect. Work-life boundary also does not significantly affect burnout and does not moderate the relationship between side hustle and burnout or between role conflict and burnout. The model explains 38.68% of the variance in burnout and demonstrates predictive relevance with a Q² value of 0.1698. These findings indicate that burnout in modern work arrangements is more strongly associated with role conflict than with side hustle itself. This study contributes to human resource management literature by highlighting role conflict as a key factor in explaining burnout among individuals who manage multiple work and personal responsibilities.

THE INFLUENCE OF PERFECTIONISM AND ABUSIVE SUPERVISION ON EMOTIONAL EXHAUSTION

2026-09-05T12:13:06+00:00

This study aims to analyze the influence of perfectionism and abusive supervision on emotional exhaustion. This study employed a quantitative method with descriptive and associative
approaches. The population in this study consisted of 100 respondents. Data were collected through questionnaires using a Likert scale and analyzed using IBM SPSS Statistics through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, and F-tests. The results showed that perfectionism had a positive and significant effect on emotional exhaustion with a significance value of 0.000. Meanwhile, abusive supervision did not have a significant effect on emotional exhaustion with a significance value of 0.656. Simultaneously, perfectionism and abusive supervision significantly affected emotional exhaustion with a significance value of 0.000 and a coefficient of determination value of 0.478, indicating that 47.8% of the variation in emotional exhaustion could be explained by both independent variables. This study shows that perfectionism has a considerable influence on emotional exhaustion.

THE INFLUENCE OF THE WORK ENVIRONMENT AND WORK-LIFE BALANCE ON THE ORGANIZATIONAL COMMITMENT OF GENERATION Z EMPLOYEES IN THE START-UP INDUSTRY

2026-09-05T12:20:13+00:00

Investigation into how the employee commitment of Generation Z personnel navigating the start-up sector is shaped by their immediate workplace surroundings alongside their equilibrium between personal and professional domains forms the core objective of this paper, focusing specifically on the context of Shopee Indonesia. The intersection of accelerated digital expansion and fluid corporate cultures within technology ventures frequently complicates the preservation of organizational loyalty and stable lifestyle integration for this demographic group. Methodologically, an empirical strategy relies on primary data gathered from survey instruments administered to 100 individuals representing Generation Z within the specified firm. Because the broader universe of potential respondents could not be quantified, the sizing of this participant group was determined mathematically through the standard probability estimation framework for undefined populations. The analytical framework positions workplace surroundings as the initial explanatory factor, equilibrium between personal and professional domains as the subsequent explanatory factor, and organizational dedication as the outcome criterion. Methodological rigor was maintained through consistency and accuracy verifications, standard diagnostic screens for linear models, estimation of multi-variable linear dependencies, association metrics, explanatory variance proportions, alongside individual parameter significance and overall model variance evaluations executed via statistical computation applications.

THE EFFECT OF CAR, NPL, AND IT INVESTMENT ON ROA IN BANKING SECTOR COMPANIES LISTED ON THE IDX

2026-09-05T12:37:12+00:00

This study aims to provide empirical evidence regarding the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and IT Investment on Return On Assets (ROA) in banking companies listed on the Indonesia Stock Exchange during the 2016-2025 period. This study employed a quantitative method with a causal associative approach. Hypothesis testing was conducted using multiple linear regression analysis. The research sample was selected using purposive sampling, resulting in 10 banking companies with a total of 80 observation data analysis using SPSS software. The results indicate that Capital Adequacy Ratio (CAR) has a positive and significant effect on Return On Assets (ROA), while Non-Performing Loan (NPL) has no significant effect on ROA. Meanwhile, IT Investment has a positive and significant effect on Return On Assets (ROA). Simultaneously, CAR, NPL, and IT Investment were proven to have a significant effect on Return On Assets (ROA). These findings indicate that strength capital adequacy and effective technology investment play important roles in improving bank profitability, while the level of non performing loan has not yet had a significant impact on profitability of banking. R² value of 27.3% shows that CAR, NPL, and IT Investment can explain part of the variation in ROA, while the rest is influenced by other factors.

THE INFLUENCE OF COMPANY SIZE, AUDIT COMMITTEE, AND AUDIT TENURE ON AUDIT QUALITY IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE IDX (CONFERENCE)

2026-09-05T12:44:04+00:00

Audit quality plays a crucial role in enhancing the reliability of financial statements and reducing information asymmetry between management and shareholders. This study aims to analyze the influence of company size, audit committee, and audit tenure on audit quality in property and real estate sector companies listed on the IDX during the 2020–2024 period. This study employed a quantitative research approach using secondary data obtained from annual reports and consolidated financial statements. The sample consisted of 20 companies with a total of 100 firm-year observations selected through purposive sampling. Data were analyzed using binary logistic regression with IBM SPSS Statistics version 20. Audit quality was proxied based on the classification of public accounting firms into Big Four and Non-Big Four audit firms. The results indicate that company size and audit tenure do not significantly influence audit quality, whereas the audit committee has a significant effect on audit quality. Simultaneously, company size, audit committee, and audit tenure significantly influence audit quality. These findings suggest that the audit committee is a more dominant factor in influencing audit quality than company size and audit tenure. This study highlights the importance of strengthening corporate governance mechanisms, particularly the role of the audit committee, in supporting improvements in audit quality.

THE EFFECT OF SALES GROWTH, ACCOUNTS RECEIVABLE TURNOVER, AND WORKING CAPITAL TURNOVER ON NET PROFIT MARGIN IN COMPANIES IN THE PHARMACEUTICAL SUBSECTOR

2026-09-05T12:49:41+00:00

This study aims to analyze the effect of Sales Growth, Accounts Receivable Turnover, and Working Capital Turnover on Net Profit Margin in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2018–2024 period. Net Profit Margin is a profitability ratio used to measure a company's ability to generate net income from its sales activities. This study employed a quantitative method with an associative approach. The data used were secondary data obtained from the annual financial statements of the companies. The sampling technique used was purposive sampling, resulting in 11 companies as research samples. After transforming the data using the Natural Logarithm (Ln) method to meet the normality assumption, 50 observations were used in the analysis. The analytical methods included descriptive statistics, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination analysis using SPSS software. The results indicate that partially, Sales Growth has no significant effect on Net Profit Margin with a significance value of 0.311, Accounts Receivable Turnover has no significant effect on Net Profit Margin with a significance value of 0.934, while Working Capital Turnover has a significant effect on Net Profit Margin with a significance value of 0.015. Simultaneously, Sales Growth, Accounts Receivable Turnover, and Working Capital Turnover have a significant effect on Net Profit Margin with a significance value of 0.027. The coefficient of determination (Adjusted R Square) of 0.126 indicates that the independent variables are able to explain 12.6% of the variation in Net Profit Margin, while the remaining 87.4% is explained by other factors outside the scope of this study.

DIGITAL TRANSFORMATION IN SUPPLY CHAIN MANAGEMENT: A CONCEPTUAL REVIEW OF EFFICIENCY, RESILIENCE AND SUSTAINABILITY

2026-09-13T08:21:03+00:00

Supply chain management has become a critical strategic function for organizations facing market uncertainty, operational complexity, and increasing pressure to build resilient and sustainable business systems. This conceptual paper aims to examine how digital transformation contributes to supply chain efficiency, resilience, and sustainability. Using a conceptual literature review approach, this paper synthesizes selected peer-reviewed studies on supply chain management, Supply Chain 4.0, digital transformation, resilience, and sustainable supply chain management. The review indicates that digital technologies such as enterprise resource planning, big data analytics, artificial intelligence, Internet of Things, blockchain, cloud computing, and digital platforms can improve visibility, integration, collaboration, responsiveness, and data-driven decision-making. These capabilities support operational efficiency through better planning, lower process waste, improved inventory accuracy, and faster coordination. They also strengthen resilience by enabling earlier risk detection, faster response, and more adaptive supply chain recovery. In addition, digital transformation can support sustainability through improved traceability, resource monitoring, waste reduction, and environmental reporting. This paper proposes a conceptual framework linking digital transformation, supply chain capabilities, and performance outcomes. The study contributes to the literature by
integrating efficiency, resilience, and sustainability as interconnected outcomes of digital supply chain transformation.

THE EFFECT OF SERVICE QUALITY AND PRICE FAIRNESS ON CUSTOMER LOYALTY THROUGH CUSTOMER SATISFACTION AT MCDONALD’S IN SAMARINDA

2026-09-13T08:29:06+00:00

As market dynamics demand that companies compete aggressively, maintaining customer loyalty has become a crucial factor for the sustainability of McDonald’s in Samarinda. This study aims to analyze the influence of service quality and price fairness on customer loyalty through the mediating role of customer satisfaction. The method used is a quantitative approach involving the distribution of questionnaires to 100 respondents who have consumed McDonald’s products in Samarinda. The sampling technique employed purposive sampling, and data analysis was conducted using Structural Equation Modeling (SEM). The results indicate that service quality does not have a direct effect on customer loyalty; however, price fairness was found to have a direct effect without requiring satisfaction to act as a mediator. In this context, customer satisfaction does not significantly mediate the relationship between service quality or price fairness and loyalty. These findings indicate that contextual factors such as consumption habits and sensitivity to promotions play a significant role in shaping the loyal behavior of McDonald’s customers in Samarinda. This study offers practical insights for restaurant managers in developing more targeted marketing strategies to retain customers.

THE INFLUENCE OF COMPANY SIZE, SALES GROWTH, AND INVENTORY INTENSITY ON TAX AGGRESSIVENESS IN THE CONSUMER GOODS INDUSTRY SUB-SECTOR LISTED ON THE IDX

2026-09-13T08:37:27+00:00

This study aims to analyzei thei eiffeict of firm sizei, saleis growth, and inveintory inteinsity on tax aggreissiveineiss in consumeir goods sub-seictor companieis listeid on thei Indoneisia Stock EIxchangei during thei 2021–2024 peiriod. Thei background of this study is baseid on thei eixisteincei of a tax gap and variations in thei EIffeictivei Tax Ratei (EITR) among companieis in thei consumeir goods seictor, which indicatei diffeireinceis in tax manageimeint strateigieis. This reiseiarch eimploys a quantitativei approach using deiscriptivei and veirificativei meithods. Thei data useid arei seicondary data obtaineid from annual financial reiports publisheid on thei official weibsiteis of thei Indoneisia Stock EIxchangei and reilateid companieis. Thei population consists of 32 companieis, with a samplei of 21 companieis seileicteid using purposivei sampling oveir thei 2021–2024 obseirvation peiriod. Thei deipeindeint variablei in this study is tax aggreissiveineiss, proxieid by thei EIffeictivei Tax Ratei (EITR), whilei thei indeipeindeint variableis includei firm sizei, saleis growth, and inveintory inteinsity. Data analysis is conducteid using multiplei lineiar reigreission to eixaminei both partial and simultaneious eiffeicts of thei indeipeindeint variableis on tax aggreissiveineiss. Thei reisults indicatei that inveintory inteinsity has a positivei and significant eiffeict on tax aggreissiveineiss, whilei firm sizei and saleis growth do not show significant eiffeicts. Theisei findings contributei to eimpirical eivideincei on tax aggreissiveineiss deiteirminants in thei consumeir goods seictor during thei post-pandeimic peiriod.

THE EFFECT OF RETURN ON ASSET, DEBT TO EQUITY RATIO, AND AUDIT OPINION ON AUDIT DELAY IN GENERAL INSURANCE COMPANIES

2026-09-14T08:12:54+00:00

This study aims to examine the effects of Return on Assets (ROA), Debt-to-Equity Ratio (DER), and Audit Opinion on Audit Delay in general insurance companies listed on the Indonesia Stock Exchange during the period 2020–2024. This study employs a quantitative approach using secondary data obtained from the annual financial statements of the sampled companies. The population consists of 10 general insurance companies, and a saturated sampling technique was applied, resulting in a total of 50 observations. Data were analyzed using multiple linear regression with the assistance of SPSS version 20. The results show that Return on Assets has a positive and significant effect on Audit Delay, as indicated by a t-value of 2.540 and a significance level of 0.015 (< 0.05). Likewise, the Debt-to-Equity Ratio has a positive and significant effect on Audit Delay, with a t-value of 2.734 and a significance level of 0.009 (< 0.05). In contrast, Audit Opinion has a negative and significant effect on Audit Delay, as evidenced by a t-value of –3.758 and a significance level of 0.000 (< 0.05). These findings suggest that a company's profitability and leverage influence the length of the audit completion process, whereas companies receiving an unqualified audit opinion tend to experience shorter audit delays.

THE RELATIONSHIP OF PSYCHOLOGICAL AND VOICE BEHAVIOR TO WORK-STUDY CONFLICT AMONG WORKIN STUDENT

2026-09-14T08:17:57+00:00

This study aims to analyze the influence of Psychological Safety and Voice Behavior on Work-Study Conflict. The research method used was a quantitative method with descriptive and associative approaches. Data were collected through questionnaires distributed to 100 respondents. The data analysis technique used IBM SPSS Statistics, including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination tests. The results showed that the Psychological Safety variable did not have a significant effect on Work-Study Conflict with a significance value of 0.524. Meanwhile, Voice Behavior had a positive and significant effect on Work-Study Conflict with a significance value of 0.018. Simultaneously, Psychological Safety and Voice Behavior had a significant effect on Work-Study Conflict with a significance value of 0.002. The coefficient of determination value of 0.117 indicates that the independent variables were able to explain the dependent variable by 11.7%, while the remaining percentage was influenced by other factors outside this study.

SPLIT ATTENTION AS A FACTOR IN DECLINING AWARENESS AMONG GENERATION Z UNIVERSITY STUDENTS

2026-09-15T10:05:55+00:00

The rapid development of digital technology has fundamentally altered the cognitive patterns of Generation Z university students, particularly regarding their ability to sustain focused attention. This study investigates the relationship between split attention (divided concentration) and the decline of academic awareness among Generation Z students at Universitas Pamulang, Indonesia. Employing a quantitative research design, data were collected from 11 respondents using a structured questionnaire measuring two independent variables—cognitive overload from multitasking (X1) and digital distraction intensity (X2)—and one dependent variable, academic awareness (Y). Statistical analyses were conducted using SPSS software, encompassing validity testing (Pearson correlation), reliability assessment (Cronbach's Alpha), classical assumption tests (normality, multicollinearity, heteroscedasticity, autocorrelation), and multiple linear regression analysis including F-test, t-test, and coefficient of determination (R2). Results indicate that all instruments were valid (r-values: X1=0.847, X2=0.826, Y=0.912 > r-table 0.602) and reliable (Cronbach's Alpha=0.822 > 0.60). Data were normally distributed (sig.=0.200 > 0.05), free from multicollinearity (Tolerance=0.707, VIF=1.414), heteroscedasticity, and autocorrelation (Runs Test sig.=0.540 > 0.05). The simultaneous F-test demonstrated that X1 and X2 jointly exert a significant influence on academic awareness (F=5.012, sig.=0.039 < 0.05). However, partial t-tests revealed that neither X1 (sig.=0.170) nor X2 (sig.=0.166) were individually significant predictors. The coefficient of determination showed R2=0.556, meaning that split attention variables explain 55.6% of the variance in academic awareness decline among Generation Z students. These findings underscore the urgent need for pedagogical strategies that address digital distraction and cognitive load in higher education settings.

EVALUATING INVESTMENT CONVERSION GOVERNANCE OF IPRO IN BARRU REGENCY

2026-09-15T10:16:23+00:00

Investment Project Ready to Offer (IPRO) is a regional investment promotion instrument designed to connect local investment potential with prospective investors. In Barru Regency, South Sulawesi, IPRO documents have been developed since 2021; however, by 2025, none of the promoted projects had resulted in a Letter of Intent (LoI), Memorandum of Understanding (MoU), or actual investment realization. This study evaluates the utilization of IPRO by the Regional Investment and One-Stop Integrated Service Agency (DPMPTSP) of Barru Regency using the CIPP model (Context, Input, Process, Product). The research employed a descriptive qualitative case study approach through in-depth interviews with seven key informants, document analysis, and limited observation. The findings reveal that the primary issue does not lie in the absence of regional investment potential, but rather in the weak investment conversion governance from promotional documents to investment decisions. Three major failure points were identified: readiness gap, follow-up gap, and commercial-financial gap. The study also found a mismatch between the government-to-business approach used by local government and the business-to-business orientation preferred by investors. This research contributes an investment conversion governance framework emphasizing project readiness audits, investor relationship management, structured investor follow-up mechanisms, and stronger commercial-financial feasibility. Policy recommendations include establishing a cross-sector investment facilitation team, developing investor databases, strengthening investor servicing systems, and integrating IPRO with regional financing and strategic partnerships.

THE IMPACT OF INTEREST RATE POLICY ON BOND VALUATION IN FINANCIAL MARKETS: A SYSTEMATIC LITERATURE REVIEW

2026-09-16T01:36:55+00:00

This study aims to analyze the impact of interest rate policy on bond valuation through a systematic literature review (SLR) approach of various empirical studies. The review covers the relationship between interest rate changes, yield curves, market risk, and the response of fixed income instruments across various financial market contexts, including Indonesia. The SLR method follows the PRISMA procedure by examining articles from leading academic databases. The findings indicate that interest rate increases tend to lower bond prices through an increase in the discount rate, while interest rate decreases enhance bond values. The variation in empirical findings shows that bond valuation is also influenced by inflation, yield curve structure, tenor, instrument quality, liquidity, and market risk perception. Analytical models such as the sinusoidal Hull-White model and term structure covariation analysis enrich the understanding of bond dynamics. These findings confirm that interest rate policy is a primary determinant in bond market dynamics and serves as an important basis for investment decision-making and financial policy formulation.

INTEGRATING ROOT CAUSE ANALYSIS AND RISK MATURITY INDEX FOR PARCEL DELIVERY DELAYS AND CUSTOMER SATISFACTION AT PT POS INDONESIA (PERSERO)

2026-09-19T08:43:51+00:00

This study examined parcel-delivery delays and their implications for customer satisfaction at PT Pos Indonesia (Persero) by integrating Root Cause Analysis (RCA) and the Risk Maturity Index (RMI). A case-study design combined descriptive quantitative evidence and qualitative operational diagnosis using January-December 2025 operational records, supplemented by process observations and internal confirmations conducted from March to May 2026. Of 175,051 shipments exceeding the Service Level Agreement (SLA), 22,700 remained open. InProcess accounted for 17,398 shipments (76.64%), while InVehicle accounted for 5,302 (23.36%). Pareto analysis identified InProcess as the main improvement priority. Fishbone and 5 Whys analyses indicated that the backlog was associated with processing and status-update bottlenecks, inconsistent shipment-aging control, non-standardized escalation, and insufficient integration of real-time dashboards, risk thresholds, risk registers, and cross-functional coordination. The evidence-based RMI assessment produced an average score of 2.36, placing risk management in the Defined level and indicating progress toward Standardized practices, although controls remained partly reactive. CCH records provided contextual evidence of implications for customer satisfaction through 42,072 not-received/redelivery cases, 32,697 delay cases, and 21,393 shipment-information cases; they were not treated as a direct satisfaction score or causal test. A PDCA plan was formulated to strengthen early warning, aging thresholds, scan/status discipline, risk documentation, escalation, and SOP standardization. The findings show that parcel-delivery delays require integrated process control and stronger risk-management maturity to reduce customer uncertainty and improve service reliability.