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THE ROLE OF ESG AND DIGITAL TRANSFORMATION IN MARKET REACTIONS EVIDENCE FROM EARNINGS MANAGEMENT AND ERC
Jurnal Akuntansi, Keuangan dan Auditing
Vol 7
, No 1
(2026)
ABSTRACT
This study aims to analyze the effect of Earnings Management, Environmental, Social, and Governance (ESG), and Digital Transformation on the Earnings Response Coefficient (ERC) in telecommunications companies listed on the Indonesia Stock Exchange for the period 2020–2024. Using a quantitative method with Partial Least Squares (PLS) analysis, this study consists of 51 companies selected purposively. The results show that Earnings Management has a significant negative effect on ERC, whi...
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Implementation of the Waterfall for Web-Based Integrated Network Service Management System: WiFi, CCTV, Cable TV
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 16
, No 2
(2026)
The management of integrated network services, including WiFi, CCTV, and Cable TV, requires high data accuracy to ensure customer satisfaction and revenue stability. PT. Sumber Aiti faced operational challenges due to manual administrative systems, causing data redundancy, delays in handling service disruptions, and financial discrepancies in the billing cycle. This study aims to design and develop a Web-Based Integrated Network Service Management Information System using the Waterfall developme...
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Analisis Tingkat Usability Aplikasi Mobile Banking Berdasarkan Metode Webuse
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 2
, No 1
(2026)
Perkembangan layanan perbankan digital menuntut aplikasi mobile banking memiliki tingkat usability yang tinggi agar mampu memberikan pengalaman pengguna yang optimal. Penelitian ini bertujuan untuk menganalisis tingkat usability pada sebuah aplikasi digital banking menggunakan metode Website Usability Evaluation Tool (WEBUSE). Penelitian ini melibatkan 100 responden pengguna aktif aplikasi mobile banking dengan karakteristik yang beragam berdasarkan jenis kelamin, usia, lama penggunaan, dan frek...
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HUBUNGAN PEMBERIAN ASI EKSKLUSIF DAN MAKANAN PENDAMPING ASI DENGAN KEJADIAN STUNTING DI PERKOTAAN
Masitoh, Siti
; Syam, Heriza
; Jehanara, Jehanara
; Kusumastuti, Ani
; Debbiyantina, Debbiyantina
; Aulani, Fitria
Jurnal Kesehatan Masyarakat Indonesia
Vol 21
, No 1
(2026)
Latar Belakang: Masalah kesehatan gizi yang signifikan di Kota Serang adalah prevalensi stunting. Asupan gizi, khususnya ASI eksklusif dan makanan tambahan, berdampak signifikan terhadap pertumbuhan balita dan merupakan faktor penyebab stunting. Tujuan: Untuk menguji korelasi antara ASI eksklusif dan makanan pendamping, bersama dengan usia ibu, pendidikan, pekerjaan, dan paritas, dengan prevalensi stunting di wilayah Puskesmas Singandaru, Kota Serang. Metode: Penelitian ini menggunakan pendekata...
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Implikasi Pendidikan Pancasila Terhadap Upaya Pencegahan Kasus Bunuh Diri Remaja
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 5
, No 1
(2026)
The phenomenon of adolescent suicide is a significant and increasing mental health problem in various countries, including Indonesia, influenced by complex social, psychological, and economic pressures. This study aims to analyze the relevance of Pancasila Education in efforts to prevent adolescent suicide cases. The method used is a literature review by analyzing and synthesizing national and international scientific articles published from 2021 to 2025. This study is not yet applied; it only a...
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Dinamika Psiko-Sosial dalam Pendidikan Kesetaraan: Studi Pemenuhan Kebutuhan Dasar Psikologis
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 5
, No 1
(2026)
The ups and downs of learner participation in learning activities at Pusat Kegiatan Belajar Masyarakat (PKBM) is not only influenced by technical factors, but is also closely related to how they interpret their learning experiences. Through the lens of Self-Determination Theory, this study explores the urgency of fulfilling basic psychological needs—namely autonomy, competence, and relatedness—to maintain and increase learning motivation. This research uses a phenomenological approach to explore...
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Assistance in Developing Herbal Teh Gurah Products to Enhance the Competitiveness of MSMEs in Wukirsari Village, Bantul
Rr. Hawik Ervina
; Shofif Sobaruddin Akbar
; Qristin Violinda
; Natasya Salsa Oktaviana
; Galuh Dwi Wahyu Ningsih
; Atiqah Farahidatul Aliya
Community Service Journal: Adarma Acitya
Vol 1
, No 2
(2026)
Wukirsari Village, located in Imogiri Sub-district, Bantul Regency, has significant potential in developing herbal products based on local wisdom, one of which is Teh Gurah. However, local micro, small, and medium enterprises (MSMEs) still face several challenges, including limited knowledge of product development, packaging, and effective marketing strategies. This community service program aims to enhance the competitiveness of Teh Gurah MSMEs through assistance in herbal product development....
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Ethnocentrism in Multinational Corporations: A Bibliometric Mapping of Cross-Cultural Management and Workforce Diversity Studies
Proceeding. of The International Conference on Business and Economics
Vol 4
, No 1
(2026)
This study explores the intellectual structure and research trends surrounding ethnocentrism in multinational corporations (MNCs) through a bibliometric mapping approach, with particular attention to cross-cultural management and workforce diversity studies. An initial dataset of 200 records was retrieved using Publish or Perish from Google Scholar and Crossref, of which 96 peer-reviewed journal articles published between 2020 and 2025 were retained following a PRISMA guided screening process. B...
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From Institutional Sustainability to Human Behavioral Engagement: An Adaptive Governance Perspective in the Mining Sector – A Literature Review
Proceeding. of The International Conference on Business and Economics
Vol 4
, No 1
(2026)
The mining sector is widely recognized as a high-risk industry characterized by complex social, environmental, and organizational challenges. In response, sustainability governance in mining has predominantly relied on institutional mechanisms such as regulations, voluntary standards, and sustainability reporting frameworks. However, growing evidence indicates that these approaches often fail to generate substantive sustainability outcomes because they insufficiently address human and organizati...
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Investigating Security Enhancement in Hybrid Clouds via a Blockchain-Fused Privacy Preservation Strategy: Pilot Study
Tabitha Chukwudi Aghaunor
; Eferhire Valentine Ugbotu
; Emeke Ugboh
; Paul Avwerosuoghene Onoma
; Frances Uchechukwu Emordi
; Arnold Adimabua Ojugo
; Victor Ochuko Geteloma
; Rebecca Okeoghene Idama
; Peace Oguguo Ezzeh
Journal of Computing Theories and Applications
Vol 3
, No 4
(2026)
The proliferation of cloud infrastructures has intensified concerns regarding data security, integrity, identity and access management, and user privacy. Despite recent advances, existing solutions often lack comprehensive integration of privacy-preserving mechanisms, dynamic trust management, and cross-provider interoperability. This study proposes an AI-enabled, zero-trust, blockchain-fused identity management framework for secure, privacy-preserving multi-cloud environments. The framework int...
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