International Journal of Science and Environment (IJSE)

Implementation of Software-Based Accounting Information Systems in MSMEs and its Effect on Smoothness of Internal Audit (Food sector MSMEs in Langkat Regency)

Laily Ramadhani, Jung Sen, Adi Harianto, Tony Honkley, Vina Winda Sari — Fri, 19 Sep 2025 00:00:00 +0000

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, including in Langkat Regency, where the food sector serves as a key economic pillar. A persistent challenge faced by these enterprises is the predominance of manual financial recordkeeping, which increases the risk of errors and complicates internal audits. This study aims to analyze the impact of software-based Accounting Information Systems (AIS) on the effectiveness of internal audits within food-sector MSMEs in Langkat Regency. The research employs an associative quantitative method, with a sample of 97 respondents selected through purposive sampling. Data were collected via questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The findings reveal that the implementation of software-based AIS has a positive and significant effect on the smooth execution of internal audits, as indicated by a t-statistic of 19.898 (greater than the critical value of 1.985) and a p-value of 0.000 (less than 0.05). Among the 95 valid respondents, 40% reported using accounting software and experiencing benefits such as improved accuracy in recordkeeping, timely financial reporting, and enhanced ease of internal auditing. The implications of this study underscore the importance of advancing digital accounting literacy, fostering local government support, and expanding access to affordable software solutions to strengthen transparency and competitiveness among food-sector MSMEs.

The Influence of Financial Literacy, E-Money, Consumptive Lifestyle and Financial Distress on Gen Z's Personal Financial Management Behavior with Mental Accounting as a Moderation Variable

Enggar Nursasi, Risma Handayani Istiqomah, Benita Rahmania — Fri, 19 Sep 2025 00:00:00 +0000

This study investigates the influence of financial literacy, e-money usage, consumptive lifestyle, and financial distress on financial management behavior, with mental accounting as a moderating variable. The research was motivated by the growing challenges faced by individuals in managing personal finances amidst digitalization and increased consumption patterns. Using a quantitative approach, data were collected through surveys and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that financial literacy, e-money, and consumptive lifestyle have a significant positive effect on financial management behavior, while financial distress shows no significant influence. Furthermore, mental accounting strengthens the effect of financial literacy on financial management, indicating its crucial role in shaping rational decision-making. These findings highlight the importance of improving financial knowledge and self-regulation in the digital economy era. The study provides both theoretical contributions and practical implications for enhancing financial behavior

The Effect of Intellectual Capital on Financial Performance through Competitive Advantage as an Intervening Variable (Empirical Study on the Banking Industry Listed on the IDX 2025)

Widy Hastuty HS, Amin Hou, Duffin Duffin, Laily Ramadhani, Dominggus Sijauta — Fri, 19 Sep 2025 00:00:00 +0000

This study aims to analyze the effect of Intellectual Capital on Financial Performance with Competitive Advantage as a mediating variable in banking companies listed on the Indonesia Stock Exchange for the period 2022-2024. The research method used is quantitative with a population of 42 banking issuers, while the sample is determined by purposive sampling so that 11 issuers meet the criteria. Secondary data in the form of annual reports were obtained from the official websites of each bank and the Indonesia Stock Exchange. The analysis technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that Intellectual Capital has a positive and significant effect on Financial Performance, Intellectual Capital has a positive and significant effect on Competitive Advantage, and Competitive Advantage has a positive and significant effect on Financial Performance. In addition, Intellectual Capital also has an indirect positive effect on Financial Performance through Competitive Advantage as a mediating variable. These findings indicate that strengthening Intellectual Capital can increase competitive advantage which in turn encourages operational efficiency and financial performance of banks.

The Role of Religiosity In Mediating The Effect of Job Satisfaction On Organizational Citizenship Behavior (OCB)

Ardiansyah Ardiansyah, Rizkha Maulana, Rita Andhini — Sun, 26 Oct 2025 00:00:00 +0000

This study investigates how religiosity influences job satisfaction in relation to organizational citizenship behavior (OCB). A quantitative method was employed, involving one hundred permanent employees from various organizations. Data were collected using a five-point Likert scale questionnaire. Structural Equation Modeling (SEM-PLS) was used for analysis. The results indicate that religiosity significantly affects job satisfaction, job satisfaction significantly affects OCB, and religiosity partially mediates the relationship between job satisfaction and OCB. This study affirms that religiosity plays an important role in fostering positive employee behavior in Indonesia.

The effect of marinated duck meat using turmeric with modified cassava flour as an encapsulant

Harvey Febrianta, Anis Usfah Prastujati, Dave Mangindaan — Mon, 22 Sep 2025 00:00:00 +0000

Duck meat is a type of food that is quite popular in the public because the texture of the meat is quite soft and tastes delicious. The availability of duck meat is quite a lot at a very affordable price. Lipid components in duck meat are easily damaged due to oxidation and caused by pathogenic bacteria, so it is necessary to maintain the quality with the addition of turmeric which is encapsulated in modified cassava flour. The research process was carried out by marinating duck meat with turmeric coated in modified cassava flour as an encapsulant (TMC), then the meat was stored at a chilling temperature of 36°F for 8 days. The test parameters including moisture, pH value, peroxide value (PV), and sensory. The treatments observed consisted of control (SA), duck meat marinated with 2% TMC (SB), duck meat marinated with 4% TMC (SC), duck meat marinated with 6% TMC (SD). The results observed that moisture, pH value, peroxide value (PV) with a shelf life of up to 8 days had a significant interaction (P<0.05). This study concluded that TMC was able to inhibit oxidative damage without degrading the sensory quality in duck meat stored for 8 days at chilling temperature 36°F.

Keywords: Duck meat, encapsulation, marination, modified cassava flour, turmeric.

The Influence of Digital Storytelling, Local Cultural Authenticity, And Social Media Content Quality On UMKM Product Purchase Decisions In Sampit City

Wahyuni Wahyuni, Andri Riyadi, Muamar Muamar — Mon, 22 Sep 2025 00:00:00 +0000

This study aims to analyze the influence of Digital Storytelling, Local Cultural Authenticity, and Social Media Content Quality on MSME Product Purchasing Decisions in Sampit City, East Kotawaringin Regency, Central Kalimantan Province. The background of this study is based on the phenomenon of the increasing role of digital media in marketing local products, amidst the strong current of globalization and penetration of information technology. Although studies on digital marketing have developed, the integration of local cultural aspects in MSME digital storytelling strategies in the region is still rarely discussed. This study uses a quantitative approach with a survey method of 150 respondents or consumers of MSME products in Sampit City. Data were collected through a Likert scale questionnaire (1–4) and analyzed using multiple linear regression using SPSS 26. The results show that digital storytelling, local cultural authenticity, and social media content quality have a significant influence on consumer purchasing decisions. The contribution of this study lies in the integration of local culture in digital marketing strategies that are still rarely studied. Therefore, these findings provide theoretical contributions by strengthening the integration of digital marketing concepts based on local wisdom, as well as practical implications for MSMEs in designing more effective marketing strategies.

The Active Judge System in the Adversary Model: Prospects for Its Application in Indonesia

Aloysius Wisnubroto, Frisca Regina Ferreira Lay, Yohana Margareth Soumokil — Tue, 23 Sep 2025 00:00:00 +0000

This article examines the feasibility of adopting an active judge system within Indonesia’s adversarial model of criminal procedure. Traditionally, adversarial systems emphasize the passive role of judges as neutral arbiters between prosecution and defense, while inquisitorial systems permit judges to play an active role in fact-finding. Indonesia, rooted in the civil law tradition, has developed a hybrid legal culture that incorporates both adversarial and inquisitorial elements, particularly through its emphasis on the pursuit of material truth (kebenaran materiil). By employing a normative juridical method, this study explores whether the active judge system is compatible with Indonesia’s legal framework and constitutional guarantees of fair trial. The findings suggest that while a fully adversarial approach may not align with Indonesia’s legal tradition, a modified model that balances judicial impartiality with active engagement in fact-finding could enhance substantive justice. However, risks of bias, abuse of power, and violations of due process must be mitigated through clear procedural safeguards and judicial ethics. This article concludes that Indonesia could realistically adopt a hybrid adversarial model with inquisitorial elements, allowing for a proportionate active role of judges in ensuring justice and material truth.

Public Relations Strategies in Building Brand Awareness at CV. Borong Persada

Elyana Putri Nazalia, Gravela Melleyuandita Annisa — Mon, 27 Oct 2025 00:00:00 +0000

Public relations strategy is a program plan or steps that play a major role in building Brand awareness. CV Borong Persada is a company engaged in the field of construction and procurement of goods and services. Its main focus is to cooperate with various government agencies related to the procurement of goods and services. This study aims to determine and obtain a descriptive picture of Public relations strategies in building Brand awareness. This research uses the concept of Public relations mix strategy from the development of Thomas L. Harris, namely the Public relations mix strategy consisting of PENCILS components. Information collection techniques are in-depth interviews, observations, literature studies and other data sources. Using the post-positivist paradigm and descriptive qualitative approach, the results showed that CV Borong Persada successfully implemented PENCILS and received a positive response from the public, but there needs to be a more presentative and planned Public relations strategy in order to gain greater power and increase Brand awareness of this company. This study contributes to the existing knowledge on Public relations and Brand awareness, as well as providing practical insights for organizations looking to improve their brand reputation.

Planning of Sharing Wall At Iup Boundaries As A Strategy For Coal Conservation And Compliance With Mining Regulations

Arie Kurniawan, Eddy Ibrahim, Taufik Toha, Rahmat Wahyudi Putra — Mon, 27 Oct 2025 00:00:00 +0000

Coal mining activities in adjacent Mining Business Permit (IUP) areas often face technical challenges at pit boundaries. Conventional double-wall pit designs generally lead to pit losses at border zones, increased overburden volume, and higher stripping ratios, resulting in reduced mining efficiency and suboptimal utilization of coal reserves. Meanwhile, Indonesian mining regulations—Law No. 3 of 2020 in conjunction with Law No. 4 of 2025, Government Regulation No. 96 of 2021, and Ministerial Decree of Energy and Mineral Resources (Kepmen ESDM) No. 1827 K/30/MEM/2018—emphasize the obligation to conserve mineral and coal resources through efficient and optimal mine planning. This study aims to evaluate the planning of sharing wall (joint boundary slope mining) at IUP boundaries as a strategy for coal conservation and regulatory compliance. The research methods include analyzing existing double-wall designs, developing an alternative sharing wall model, recalculating overburden volume, coal reserves, stripping ratio, and pit loss potential, and assessing technical results against conservation regulations. The case study was conducted at the boundary of PT Merapi Energy Coal’s IUP in Lahat Regency, South Sumatra. The analysis results show that implementing the sharing wall design results in a 70 million bcm deviation in overburden volume, an increase in stripping ratio from 5.39 to 5.94 bcm/ton, and an additional 11.8 million tons of recovered reserves compared to the double-wall design. This strategy supports resource conservation principles as stipulated in Kepmen ESDM No. 1827 K/30/MEM/2018, particularly regarding pit loss reduction and coal recovery optimization. Therefore, sharing wall planning not only enhances technical and economic efficiency but also strengthens compliance with national mining conservation regulations.

The Influence of Job Satisfaction, Organizational Commitment and Coworker Support On The Organizational Citizenship Behavior of Employees At Bina Mitra Insani Yogyakarta

Astrid Ayu Rahma Putri, Ignatius Soni Kurniawan, Tri Ratna Purnamarini — Tue, 28 Oct 2025 00:00:00 +0000

This study uses a quantitative approach with a causal research design. The main objective is to determine the effect of job satisfaction, organizational commitment, and coworker support on the Organizational Citizenship Behavior (OCB) of employees at Bina Mitra Insani Yogyakarta. The research population consists of all employees at Bina Mitra Insani. Due to the relatively limited number of employees, a saturated sample technique was used, meaning that all members of the population were included as respondents. Data were collected using a questionnaire with a five-point Likert scale, supplemented by a literature review to support the theoretical basis. The variables in this study included job satisfaction (X1), organizational commitment (X2), coworker support (X3), and OCB (Y). Validity was tested using item-total correlation, while reliability was tested using Cronbach's Alpha. Data analysis was performed using multiple linear regression, with stages of classical assumption testing, F-test for simultaneous effects, and t-test for partial effects

Sustainable Tourism As A Catalyst For Achieving Sdgs In Indonesia

Dicky Satria Ramadhan, Tri Wahyu Yuliani; Asyifa Nur Laely Munawaroh — Tue, 04 Nov 2025 00:00:00 +0000

Sustainable tourism plays a strategic role as a catalyst for achieving the Sustainable Development Goals (SDGs) in Indonesia, particularly in promoting economic growth and decent work. This study analyzes the impact of several factors namely, the number of tourists, tourism investment, tourism foreign exchange, and the average length of tourist stays on the achievement of the SDGs in Indonesia. It utilizes secondary data from the Central Bureau of Statistics and the Ministry of Tourism and Creative Economy, covering the period from 2000 to 2023. The data analysis employs multiple linear regression, along with classical assumption testing and statistical hypothesis testing. The results indicate that both the number of tourists and domestic tourism investment positively influence the achievement of the SDGs in Indonesia. This suggests that sustainable tourism development can create decent jobs and enhance the income of local communities. Moreover, tourism has the potential to drive regional economic growth, which can subsequently contribute to national economic growth

Web-Based Food Menu Order Processing Information System At Urban Cafes Using User Centered Design Method

Onky Fatur Rahman, Muhamad Alda — Mon, 17 Nov 2025 00:00:00 +0000

The development of information technology encourages the culinary sector to adapt through digital systems. This study aims to develop a Web-Based Food Menu Order Processing Information System at Urban Cafe using the User Centered Design (UCD) method. This system is designed to improve ordering and service efficiency by directly involving users in the design process. The research method used is descriptive qualitative with data collection techniques through observation, interviews, and literature studies. The results show that the application of the User Centered Design method is able to produce a system that suits user needs, has an easy-to-use interface, and increases customer comfort in the ordering process. The developed system supports real-time transactions, order status monitoring, and more systematic sales reporting. Thus, this system is expected to improve the service quality and competitiveness of Urban Cafe.

The Environment As A Legal Subject: A Post- Humanist Philosophical Perspective

Hyronimus Rhiti — Fri, 31 Oct 2025 00:00:00 +0000

The accelerating ecological crisis and the persistent anthropocentric orientation of legal systems have revealed significant limitations in traditional jurisprudence. Environmental degradation, climate change, and biodiversity loss underscore the urgency of rethinking legal frameworks that historically prioritize human interests over the rights and integrity of ecosystems. This study aims to explore the concept of the environment as a legal subject through the lens of post-humanist philosophy, emphasizing the ethical, ontological, and legal rationales for extending subjectivity beyond human entities. The research employs a philosophical and conceptual method, critically analyzing the theoretical foundations of legal subjectivity, post-humanist thought, and the moral standing of non-human entities. It synthesizes insights from legal philosophy, environmental ethics, and jurisprudence to construct a coherent framework for recognizing ecological systems as holders of rights within legal orders. The findings indicate that post-humanist philosophy provides a robust conceptual justification for acknowledging ecosystems as legal subjects. By decentering humans and emphasizing relationality among all living and non-living entities, law can be reoriented to protect the intrinsic value of nature, promote ecological sustainability, and ensure intergenerational justice. The study also identifies practical pathways for integrating ecological subjectivity into legal systems, including through the appointment of legal guardians for ecosystems and the adoption of rights-based frameworks in constitutional and statutory law. This research contributes to the theoretical discourse on environmental jurisprudence by offering a normative and philosophical basis for expanding the notion of legal subjectivity. It is expected to guide policymakers, scholars, and legal practitioners in developing laws that recognize the environment not merely as an object but as an active participant in legal and ethical frameworks.

Wellness Tourism: Utilizing the Slopes of Mount Welirang for Forest Healing Based on Community-Based Tourism

Tue, 04 Nov 2025 00:00:00 +0000

This study is one of the studies that examines CBT as an approach to developing wellness tourism, the potential of the slopes of Mount Welirang that can be used for forest healing and marketing using the 5P concept (Product, Price, Place, Promotion, and People). The method used in this study is a qualitative method based on Community Based Tourism (CBT). Data collection was carried out using focus group discussion (FGD) techniques, interviews, observation, and documentation studies. Data analysis techniques used an interactive model on the application of Community Based Tourism (CBT) implemented in the development of forest healing on the slopes of Mount Welirang. The results of the study are as follows: 1) The development of forest healing with the application of Community-Based Tourism (CBT) is based on three pillars, namely community empowerment, ecological conservation, and sustainable community innovation. 2) The potential of the slopes of Mount Welirang lies in its geological and topographical foundations, biodiversity as natural medicine, amd sencory stimulation. 3) Marketing using the 5P concept. The main products offered are the development of forest healing destinations that include forest-based healing activities, integrated tourism packages, and educational added value. Price refers to a value-based pricing approach. Place focuses on the slopes of Mount Welirang as the main object. Promotion is carried out using a digital approach based on transformational narratives. People focuses on the community, which is at the center of the overall forest healing development on the slopes of Mount Welirang.

Role Skill Development Revolving Fund In Optimizing The Competitiveness of Vocational School Graduates Through Developmentvocational Carrier and Professional Competence

Dewi Rosidawati Nur, Bambang Dwi Suseno, Gema Ika Sari — Wed, 05 Nov 2025 00:00:00 +0000

The low competitiveness of vocational high school (SMK) graduates remains a serious challenge in meeting the needs of the dynamic industrial world, particularly in Banten Province, particularly Cilegon City. Although this region has many companies in the manufacturing, shipping, and stevedoring sectors, the unemployment rate among vocational high school graduates remains relatively high. This study aims to analyze the impactSkill Development Revolving Fundtowards developmentvocational careerand professional competence in an effort to increase the competitiveness of vocational school graduates. The research approach used was quantitative with a sample of 266 respondents, who were randomly drawn from graduates of four vocational schools in Cilegon City. The results of the study showed that: (1)Skill Development Revolving Fundhas a significant impact on developmentvocational career, which ultimately increases the competitiveness of vocational school graduates; (2)Skill Development Revolving Fundalso has a significant influence on improving the professional competence of graduates, thus encouraging the creation of competitive advantages; (3) overall,Skill Development Revolving Fundand its indicators play an important role in strengthening the competitiveness of vocational school graduates; and (4) a combination ofSkill Development Revolving Fund, developmentvocational career, and professional competence provide a positive contribution to increasing the competitiveness of vocational school graduates. Thus, it can be concluded that the management ofSkill Development Revolving FundAn effective program can create career development mechanisms and enhance professional competencies relevant to industry needs. This program needs to be continuously strengthened as a sustainable strategy to prepare a competent, adaptive, and highly competitive vocational high school workforce in the global job market.

The Influence of Organizational Culture, Leadership, And Digital Skills On Employee Performance In The Polyester Division of PT. Indo-Rama Synthetics Tbk Purwakarta

Risa Alfira, Deden Sutisna — Sat, 22 Nov 2025 00:00:00 +0000

Organizational culture, leadership, and the use of digital technology are key factors that influence the success of organizational change. When managed properly, these aspects can have a positive impact on improving both organizational and individual performance. This study aims to determine the influence of organizational culture, leadership, and digital skills on employee performance in the Polyester Division of PT. Indo-Rama Synthetics Tbk, Purwakarta. The research method used is a descriptive quantitative approach. The population in this study consisted of all employees, totaling 1,580 individuals, with a sample of 319 respondents determined using the Slovin formula. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study indicate that, partially, the variables of organizational culture and leadership have a positive but not significant effect on employee performance. Meanwhile, digital skills have a negative and significant effect. Simultaneously, all three variables have a significant effect on employee performance. Digital skills contribute the most to employee performance, followed by organizational culture and leadership. This study recommends the need for targeted and adaptive improvement of employees' digital capabilities, as well as strengthening organizational culture and leadership styles that support productivity in order to enhance employee performance optimally.

Business Process Analysis and Fraud Risk Management Design: A Case Study of PT. Global Intan Teknindo

Adhitya Ferdian Adha Adhitya Ferdian Adha, Achmad Ghazali — Sat, 22 Nov 2025 00:00:00 +0000

Small and medium business (SMEs) are vulnerable to fraud especially when they have informal processes, unrecorded operating processes, and poor internal controls. The paper will explore the business processes within PT Global Intan Teknido (GIT), a small distributor of industrial instruments, in an attempt to identify areas vulnerable to fraud and develop a suitable fraud prevention system. The qualitative exploratory case study took place through the use of in- depth interviews, first hand observation and analysis of documents of the owner, the sales and finance employees and the customers and the vendors. Business Process Mapping (BPM) was used to represent the As-Is workflow, Fraud Triangle Theory to help evaluate the behavioral drivers, benchmarking to compare practices with others of similar companies, and Fraud Risk Management (FRM) framework as the foundation of creating a Stop-Loss System. The results demonstrate the risk of fraud based on the undocumented requests to personal WhatsApp accounts, the lack of documentation regarding the communication with vendors, issuing quotations not related to the system, purchase orders made not in the system, the creation of the invoice by sales employees, and payment made by customers to personal bank accounts. Opportunity was the prevailing determinant as shown by Fraud Triangle analysis and reinforced by the sales pressure and rationalization pertaining to speed and customer demands. Benchmarking confirms that systemized documentation and systems of multi-level approval of documents will make the fraud exposure significantly less. This paper is informed by these points, hence the proposal of an FRM-based Stop-Loss System, which is comprised of preventive, detective, and corrective controls. The research increases the body of literature on SME fraud prevention through proving the possibility of combining business process analysis and FRM in developing an effective and resource-friendly control mechanism applied to small businesses.

Optimizing Service Quality Through a People, Process, and Technology Approach for Freelance Tour Guides (Case Study of Timotravel)

Timotius Herman, Achmad Ghazali — Sat, 22 Nov 2025 00:00:00 +0000

This study examines the factors that contribute to inconsistent service quality among freelance tour guides at Timotravel, a newly established Indonesian SME operating in the outbound travel industry. As the company relies heavily on freelancers due to financial constraints and fluctuating demand, variations in guide competence, destination knowledge, time management, and professionalism have resulted in lower customer satisfaction and reputational risks. Using a qualitative case study approach, data were collected through semi-structured interviews with customers and freelance tour guides who participated in recent tours. The research applies the People, Process, and Technology (PPT) framework combined with Business Process Management (BPM) to analyze root causes and identify improvement pathways.

Findings reveal three major sources of service variability: (1) people-related issues, including insufficient soft skills, limited destination knowledge, and lack of standardized competency requirements; (2) process-related weaknesses, such as incomplete or non-contextual SOPs that fail to guide real-time decision-making; and (3) technology-related gaps, including the absence of integrated systems for briefing, feedback collection, and knowledge sharing. The analysis highlights that inconsistencies are not solely the result of individual shortcomings but stem from systemic misalignment within Timotravel’s service design. Based on these findings, this research proposes an integrated improvement model consisting of enhanced competency training, redesigned SOPs aligned with BPM Level 1–3 process mapping, and the implementation of basic technological support tools such as CRM-driven feedback tracking and digital guide briefings. These recommendations are expected to improve service consistency, optimize operational performance, and strengthen customer satisfaction. The study contributes to service science literature by demonstrating how a PPT-driven approach can be applied to SMEs with limited resources to standardize service delivery while leveraging freelance-based human resources.

Proposed Marketing Strategy Using the 7P Marketing Mix to Strengthen Professionalism Based Brand Identity and Optimize Revenue: A Case Study of Klinik Tumbuh Kembang Anak Lalita

Nindya Sekar Anandarri, Gallang Perdhana Dalimunthe — Sat, 22 Nov 2025 00:00:00 +0000

This study examines the alignment between the professionalism value upheld by Klinik Tumbuh Kembang Anak Lalita and the service experience perceived by customers. Although the clinic positions itself as a professional pediatric developmental care provider, stagnating patient growth from 2021 to 2024 indicates a misalignment between intended brand identity and perceived service quality. The rising number of low-priced competitors further intensifies the need for a consistent value delivery strategy. This research employs a qualitative exploratory case study involving in-depth interviews with internal employees, existing patients, and potential customers (15 participants). Secondary data were obtained from Google Reviews, operational documents, and customer service records. Data were analyzed thematically using the 7P Marketing Mix (Product, Price, Place, Promotion, People, Process, Physical Evidence) as the guiding analytical framework. The findings reveal strong professionalism in clinical domains—particularly in the credibility of developmental pediatricians, psychologists, and therapists. However, significant gaps were identified in four non-clinical elements: Product, People, Process, and Physical Evidence. These include the absence of preventive and continuity care services, inconsistent communication quality, inefficient manual booking processes, and non-standardized physical facilities. Minor gaps were found in Price, Promotion, and Place, particularly regarding loyalty fairness, SEO performance, and access experience. The study concludes that the clinic’s clinical excellence has not been fully supported by operational and experiential consistency, resulting in weakened brand identity alignment. Strategic improvements in preventive service offerings, digitalized processes, service excellence training, and standardized physical environments are recommended to reinforce professionalism perception and improve revenue performance. This study contributes to service marketing literature by demonstrating the application of 7P-based alignment analysis in pediatric healthcare services.

The Relationship Between Nutritional Status And Sleep Disorders Among Students of Senior High School X In Gamping Subdistrict, Sleman Regency

Bambang Edi Susyanto — Tue, 25 Nov 2025 00:00:00 +0000

Sleep disturbance is a prevalent health problem among high school students and may be influenced by their nutritional status. Disrupted sleep patterns can negatively affect academic performance, concentration, and overall physical well-being. This study aimed to examine the association between nutritional status and sleep disturbance among students of SMA X in Gamping District, Sleman Regency. A cross-sectional study was conducted involving 105 participants. Nutritional status was determined using Body Mass Index (BMI) based on WHO criteria, while sleep quality was assessed using the Pittsburgh Sleep Quality Index (PSQI). Data were analyzed using descriptive statistics and the Chi-Square test. Results showed that 84.8% of students experienced sleep disturbances, with the highest prevalence observed among those categorized as overweight and obese (100%). The Chi-Square analysis indicated a significant association between nutritional status and sleep disturbance (χ² = 7.32; p = 0.031), whereas no significant relationship was found between gender and sleep disturbance (p = 0.201). The findings highlight that nutritional status plays a significant role in sleep quality among adolescents. Promoting balanced nutrition and healthy sleep behaviors may contribute to improved health outcomes and academic performance in students.

Empowerment Programs and Policies For People With Disabilities In Indonesia-Australia

Arni Surwanti, Meika Kurnia Puji Rahayu — Tue, 25 Nov 2025 00:00:00 +0000

One of the challenges for persons with disabilities is the low employment opportunities caused by the social stigma upon these people. Persons with disabilities can be discriminated against socially, culturally, and in terms of facilities both within their families, communities, and in society at large. Empowerment programs can support the employment of persons with disabilities. Policies to promote such programs are introduced both in middle-income countries, such as Indonesia, and high-income countries, such as Australia. This study analyzes the historical development of policies to promote economic empowerment programs for persons with disabilities in Indonesia and Australia. It uses a strength-based approach to help identify the factors that support and those that hinder the successful implementation of the programs in these two countries. The results will contribute recommendations to the government and relevant stakeholders in developing initiatives and policies to improve economic empowerment programs for persons with disabilities in Indonesia.