Purpose: This study intends how to examine profitability, liquidity, board size, and gender diversity affect to financial distress in consumer cyclicals companies listed on the Indonesia Stock Exchange between 2021 and 2023. Methodology/approach: This study applied a quantitative method with purposive sampling, using 137 samples collected from annual reports and official websites then used a data from a company with indicators of potential bankruptcy. Data analysis was conducted using IBM SPSS 26, including descriptive statistics, classical assumption tests, multiple linear regression, and using hypothesis testing. Results/findings: The study produce profitability has a positive and significant affect. Liquidity, board size, and gender diversity their not significantly affect to financial distress. Conclutions: High profitability is lead to a lower risk of financial distress in company. Liquidity ratio, board size, and then gender diversity composition variables not directly influence distress risk. Limitations: This study found that only one independent variable, namely profitability, has a positive significant influence on financial distress. Contribution: The study contributes to corporate to financial management and can guide investors, policymakers, and company managers in identifying early signs of financial distress through internal financial indicators.

Purpose: This study aims to examine the simultaneous effect of audit tenure, audit committee, audit fee, and audit delay on audit quality in manufacturing companies within the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Methodology/approach: The research uses a quantitative approach with secondary data obtained from annual reports of basic materials sector companies listed on the IDX for the years 2020–2023. Sampling was conducted using purposive sampling, and analysis was performed using logistic regression through IBM SPSS 26 software. Results/findings: The results indicate that audit tenure, audit committee, audit fee, and audit delay simultaneously affect audit quality. The Nagelkerke R Square value of 0.590 shows that these variables explain 59% of the variation in audit quality. The model also has an overall prediction accuracy of 88%. Conclusions: The research concludes that audit tenure, audit committee, audit fee, and audit delay simultaneously have a significant effect on audit quality in basic materials manufacturing companies listed on the IDX for the 2020–2023 period. Limitations: This study is limited to companies in the basic materials sector listed on the IDX during 2020–2023, which may restrict the generalizability of the findings to other sectors. Contribution: The findings provide insights for companies, auditors, and regulators on the importance of monitoring mechanisms such as audit tenure, audit committee, audit fees, and audit delay in ensuring audit quality, particularly in the basic materials sector.

Purpose: This study aims to investigate the tangible impact of digital technology on improving the livelihoods and income of fishermen in Batam, in alignment with the principles of a sustainable blue economy. Research Methodology: The research employed a quantitative and qualitative approach through direct field surveys conducted with 52 local fishermen in Batam. The data collected focused on digital tool usage, income changes, and perceived benefits and challenges. Results: Findings reveal that digital technologies—such as meteorological forecasting applications and online marketing platforms—serve as crucial drivers for economic transformation. Approximately 80% of the observed income increases are attributable to digital literacy and technology use. Notably, over 50% of respondents reported a direct rise in income after adopting digital marketing strategies. Conclusion: Digitalization significantly boosts fishermen’s income and economic resilience. However, this transition is impeded by limited technological adaptation among older generations and inadequate internet infrastructure in coastal regions. Limitations: The study is limited by its sample size and geographic scope, focusing solely on fishermen in Batam, which may limit the generalizability of the results to other archipelagic regions. Contribution: This research offers critical insights for policymakers by highlighting the importance of accessible technology training and robust internet infrastructure. These are key to ensuring equitable digital transformation and enhancing the global competitiveness of local fishing communities in Batam.

Purpose: This study analyzes the influence of content marketing, word of mouth, and price perception on consumer trust through customer satisfaction as a mediating variable, with a case study on UMKM Ummi Home Baked Palu. Methodology/Approach: This quantitative research employed questionnaires distributed via Google Forms to 100 respondents using purposive sampling, focusing on customers who had made at least one purchase. A five-point Likert scale (1 = Strongly Disagree to 5 = Strongly Agree) was used. Data were analyzed with Structural Equation Modeling (SEM) using SmartPLS software. Results/Findings: The results show that content marketing, word of mouth, and price perception positively and significantly influence customer satisfaction, which then strengthens consumer trust. Word of mouth has the strongest effect, while customer satisfaction mediates and amplifies the relationship between the variables and trust Conclusions: Content marketing, word of mouth, and price perception significantly enhance customer satisfaction and trust, with satisfaction mediating and strengthening these relationships, underscoring the role of digital marketing strategies for MSMEs. Limitations: This study only examined one MSME, Ummi Home Baked Palu, in the culinary sector. Hence, results cannot be generalized to other MSMEs, as customer characteristics may differ. Contribution: The study contributes to academic development in management and business while offering practical implications for MSMEs in designing effective marketing strategies to enhance customer satisfaction and trust.

Purpose: This study aims to evaluate the financial performance of the Regional Government of Ogan Komering Ulu Regency during the 2018–2022 fiscal period and to identify solutions to the challenges faced in financial management to support future improvements. Methodology/Approach: The research employed a documentation study method using official government sources. Primary data were obtained from the regency’s financial statements for 2018–2022, analyzed through financial ratio approaches such as independence, effectiveness, efficiency, and growth ratios. Results/Findings: The analysis revealed that in 2019 and 2022, revenues were insufficient to cover total expenditures. The independence ratio indicated a relatively balanced allocation between operational and capital spending. However, the effectiveness ratio of locally generated revenue (PAD) consistently fell within the ineffective category. The expenditure efficiency ratio was classified as moderately efficient, while PAD growth showed a negative trend across the observed period. Conclusion: The findings emphasize the importance of strategic measures to enhance PAD effectiveness and foster sustainable revenue growth as a foundation for improved fiscal resilience. Limitations: This study is limited to the financial statements and demographic data of Ogan Komering Ulu Regency during 2018–2022, without incorporating broader comparative regional analyses. Contribution: This study contributes by providing empirical evidence on the application of financial ratio analysis in assessing regional government performance. The results offer practical guidance for policymakers in optimizing revenue sources, improving expenditure efficiency, and strengthening fiscal independence. Moreover, the findings provide a comparative reference for other local governments in Indonesia facing similar financial challenges.

Purpose: This study aims to examine the effect of enterprise risk management disclosure, intellectual capital disclosure, and leverage on firm value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Methodology/Approach: The research applies a quantitative descriptive method using secondary data from annual and sustainability reports of food and beverage companies listed on the Indonesia Stock Exchange from 2019–2023. Samples were selected through purposive sampling, and data were analyzed using Microsoft Excel and SPSS 25. Results/Findings: The regression model passed the classical assumption tests: normality (sig. 0.077 > 0.05), no multicollinearity (tolerance > 0.10), and no heteroscedasticity (sig. > 0.05). Although initial results indicated positive autocorrelation (DW = 0.925), the Cochrane-Orcutt method resolved this issue. The Adjusted R² value is 0.160, indicating that 16% of firm value variation is explained by the three independent variables. The F-test confirms the model’s overall significance (p = 0.000). Individually, risk management disclosure (X1) shows a significant positive effect on firm value (p = 0.000), while intellectual capital disclosure (X2) and leverage (X3) have negative but insignificant effects (p = 0.225 and 0.070). Conclusions: Risk management disclosure significantly enhances firm value, whereas intellectual capital disclosure and leverage do not show a meaningful impact. Thus, disclosure of risk management plays a vital role in determining firm value in IDX-listed food and beverage companies. Limitations: The scope is limited to food and beverage sub-sector firms listed on the IDX during 2019–2023. Contribution: This study contributes to financial management and corporate governance research by highlighting the importance of risk management disclosure. It offers practical insights for companies, regulators, and investors in improving firm value through transparent risk reporting.

Purpose: This study explores how cost structure analysis supports managerial decisions, aiming to enhance strategic and relevant cost accounting practices across diverse business sectors. Methodology/approach: This research uses the Systematic Literature Review (SLR) method based on the PRISMA protocol. Literature was retrieved from the Scopus and Web of Science databases for the period 2015-2025, with a focus on articles that discuss the relationship between cost structure, accounting information, and managerial decision making. Results/findings: The review highlights diverse cost analysis approaches—ABC, TDABC, optimization, and environmental modeling—that support strategic decisions. Despite benefits in pricing and resource allocation, challenges like data inconsistency and system complexity persist. Findings stress the importance of adaptable, integrated systems for effective cost management in dynamic environments. Conclusion: This study highlights the strategic role of cost structure analysis in managerial decision-making, supporting pricing, planning, and resource efficiency. Despite varied approaches like ABC and TDABC, challenges persist, data inconsistency, complexity, and limited organizational capacity. The findings stress the need for adaptive, tech-driven cost systems. Limitations: This study is limited to ten articles from Scopus and WoS, potentially restricting generalizability across industries, regions, and evolving cost structure practices. Future research should explore broader sectors to enhance the relevance and applicability of cost analysis in dynamic business environments. Contribution: This study contributes to managerial accounting by guiding practitioners, researchers, and educators in enhancing cost structure analysis for strategic decision-making across various industries.

Purpose: Multi-Stakeholder Cooperatives (KMP) represent an economic model that integrates producers, consumers, workers, and investors in one organization. This structure demands transparent and accountable financial reporting practices. This study evaluates the implementation of Private Entity Financial Accounting Standards (SAK-EP) at Let’s Play Game Studio, Indonesia’s first officially registered KMP in the digital game development sector. Methodology/approach: Using a descriptive qualitative method supported by a case study approach, this research conducts an in-depth analysis of the cooperative’s 2024 financial reports to evaluate compliance with applicable accounting standards. Results/findings: The results indicate significant compliance with SAK-EP, particularly in financial statement presentation and revenue recognition, although improvements are needed in disclosure notes and digital transaction documentation. The cooperative’s health assessment places it in the “qualified” category, reflecting sound governance and financial structure. Conclusion: Let’s Play Game Studio demonstrates strong compliance with SAK-EP in financial statement presentation and revenue recognition. However, improvements are needed in disclosure notes and digital transaction documentation to enhance transparency. Its classification as “qualified” reflects stable financial and governance structures. Limitations: The study is limited to a single case (Let’s Play Game Studio) and focuses only on financial reports for the year 2024, which may not fully capture long-term financial health trends or generalize across other KMPs. Contribution: These findings contribute to strengthening accounting practices in creative sector cooperatives and serve as a reference for policy development and cooperative support initiatives.

Purpose: This study aims to analyze the management of coffee bean inventory at Lujo Kopi through the application of the Economic Order Quantity (EOQ) method, with the primary objective of optimizing inventory costs and improving efficiency in small-scale business operations. Methodology: A descriptive quantitative approach was employed by collecting one year of historical data covering raw material demand, ordering costs, and holding costs. The EOQ formula was then applied to calculate the optimal order quantity, order frequency, safety stock, reorder point, and total inventory cost. Results: The analysis indicated that the EOQ method provides a more efficient outcome compared to the conventional system previously applied. The optimal order quantity was found to be 86 kg with an order frequency of seven times per year. Total inventory costs decreased significantly from Rp. 7,320,000 to Rp. 3,740,232, highlighting substantial efficiency improvements. Conclusion: The findings confirm that the EOQ method offers a systematic and effective approach to managing raw material inventory, ensuring cost efficiency and more reliable supply management for UMKM. Limitations: The scope of this study is limited to one type of raw material and one case of UMKM, thereby reducing the generalizability of the results to other industries or business types. Contribution: This research provides valuable practical insights for UMKM, demonstrating the importance of data-driven decision-making in inventory management and encouraging wider adoption of EOQ-based approaches to achieve sustainable efficiency.

Purpose: This study aims to examine the influence of customer satisfaction, attitude toward the product, and customer experience on purchase intention, with brand trust as a moderating variable, particularly within the context of Islamic business practices. The research highlights how consumer psychology and brand relationships interact in shaping purchasing behavior in halal markets. Methodology: A quantitative approach with a descriptive design was adopted. Primary data were collected through structured questionnaires and analyzed using the SmartPLS software, employing Partial Least Squares for structural equation modeling (SEM). This method was chosen for its ability to test complex relationships among multiple constructs simultaneously and to assess moderating effects. Results: The findings reveal that customer satisfaction and customer experience significantly influence purchase intention, whereas attitude toward the product does not exert a meaningful effect. Furthermore, brand trust moderates the relationship between customer satisfaction and purchase intention as well as between customer experience and purchase intention, but it does not moderate the link between product attitude and purchase intention. Conclusion: Customer satisfaction and experience emerge as strong predictors of purchase intention in Islamic business settings. Brand trust enhances these effects, reinforcing its role as a critical driver in halal marketing strategies. Limitations: The study is constrained by its limited sample and reliance on self-reported responses, which may reduce generalizability. Contribution: The research provides theoretical and practical insights by emphasizing the moderating role of brand trust, offering guidance for managers and policymakers to strengthen halal brand strategies.

Purpose: This study aims to explore the causes of medication errors, prevention strategies, and the role of hospital management in reducing such errors, based on the perceptions of nurses. Methodology/approach: This qualitative research used a thematic analysis approach and was conducted at a private hospital in Surabaya. Data were collected through in-depth interviews with 10 informants—7 shift-leading nurses and 3 head nurses—who met the inclusion criteria. MAXQDA Pro 2024 was used for data coding and analysis. The analysis process included transcription, initial coding, theme development, and interpretation based on Lincoln and Guba’s trustworthiness criteria. Results/findings:The main causes of medication error were identified as lack of double-checking, crowded work environments, poor documentation, communication issues, and limited experience. Prevention strategies included implementation of double-check procedures, communication improvement, regular training, and integration of technology. Management roles such as supervision, SOP revision, and Root Cause Analysis (RCA) were essential in supporting safe medication practices. Conclusions: Management's role is considered crucial in establishing a system that supports patient safety through policies such as supervision, training, SOP revisions, and conducting Root Cause Analysis (RCA) for any unforeseen incidents, thereby ensuring that the implemented nursing management strategies become more effective and efficient. Limitations: This study is limited to one hospital with a small number of participants and does not include perspectives from other healthcare professionals like pharmacists or physicians. Contribution: The study contributes to patient safety literature and provides actionable insights for hospital administrators, nurse managers, and healthcare policymakers to improve medication safety.

Purpose: This research aims to determine the the influence of profitability, leverage, managerial ownership, institutional ownership, and foreign ownership on the firm value of companies listed in the LQ45 index during the period 2020–2024. Methodology/approach: This research is a quantitative research with a descriptive approach. The sample was selected using the purposive sampling method and valid data were 19 companies. The data processing technique used multiple regression analysis assisted by EViews software version 12. Results/findings: The results obtained from this study are that profitability has no effect on company value, leverage has a significant negative effect on company value, managerial ownership and institutional ownership have a significant positive effect on company value, foreign ownership has no effect on company value. Conclusions: Profitability has no effect on firm value (H1 rejected), leverage has a negative effect on firm value (H2 accepted), managerial ownership has a positive effect on firm value (H3 accepted), institutional ownership has a positive effect on firm value (H4 accepted) and foreign ownership has no effect on firm value (H5 rejected). Limitations: This study is limited by the use of secondary data that is not always complete, the 2020–2024 time period which was affected by the COVID-19 pandemic, limited independent variables, and does not include qualitative factors such as management quality and corporate governance. Contribution: This research can be used as a reference for further research, especially research that discusses the determination of firm value.

Purpose: This study aims to analyze the influence of dividend policy and investment opportunities set on firm performance, with corporate governance as a moderating variable. The study focuses on mining sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Methodology/approach: This study is quantitative approach. Firm performance is proxied by Return on Equity, dividend policy by Dividend Payout Ratio, and IOS by the ratio of capital expenditure to total assets. Corporate governance is assessed through an index comprising 17 indicators aligned with the principles of Good Corporate Governance. Data analysis was conducted using panel data moderation regression with the Generalized Least Squares. Results/findings: The results indicate that dividend policy tends to positively influence ROE, whereas IOS shows no direct significant impact on ROE. Conversely, corporate governance negatively moderates the relationship between dividend policy and ROE, suggesting that stricter corporate governance weakens the positive effect of dividend policy on firm performance. However, corporate governance does not significantly moderate the relationship between IOS and ROE Conclusion: Dividends positively affect ROE; IOS has no direct effect; governance weakens the dividend effect on ROE but does not moderate the IOS–ROE relationship. Limitations: This research was limited to mining companies in Indonesia. Therefore, the results are limited to one industry and cannot be generalized to all companies in Indonesia. Contribution: This study offers practical implications, emphasizing that management of mining companies should carefully design balanced dividend policies, considering their long-term effects and highlighting the importance of effective corporate governance implementation.