https://ijomral.esc-id.org/index.php/home/issue/feed International Journal of Multidisciplinary Research and Literature 2026-09-21T16:05:51+00:00 Khaeruman khaeruman@esc-id.org Open Journal Systems metadata https://ijomral.esc-id.org/index.php/home/article/view/455 COMBATING DANGERS AND SAFEGUARDING CHILDREN IN ONLINE VIDEO GAME ENVIRONMENT 2026-06-24T07:57:53+00:00 Firla Elok Mashita firlamashita@gmail.com Syahru Zein szeinslank@gmail.com Ammie Akmalia ammie.akmalia@gmail.com <div> <p>Online video game environments have emerged as a critical frontier for child safety, providing opportunities for entertainment, social engagement, and digital development while simultaneously exposing millions of children to emerging online risks. These risks include data breaches, online sexual grooming, cyberbullying, exposure to harmful algorithmic content, and other forms of digital exploitation. As children increasingly participate in online gaming communities, ensuring their safety requires comprehensive policies that integrate child rights, digital literacy, technological responsibility, and effective governance mechanisms. Nepal, as a nation with one of the fastest-growing digital youth populations, faces distinct challenges in addressing child online safety due to limited digital literacy among children, families, and communities, as well as insufficient legal and institutional infrastructure. This position paper outlines the Federal Democratic Republic of Nepal's stance on child online safety within the UNICEF framework. It emphasizes the importance of collaborative approaches to protect children in digital environments. Nepal proposes three interconnected initiatives: the <strong>Nurturing Guardians Initiative (NGI)</strong><strong>,</strong> which focuses on empowering parents and caregivers with digital safety knowledge; the <strong>School Shield Program (SSP)</strong><strong>,</strong> which promotes digital literacy and responsible online behavior among students; and the <strong>Cross-Border Sentinel Project (CSP)</strong><strong>,</strong> which strengthens international cooperation in addressing transnational digital threats. The paper argues that child protection in digital spaces is a universal right requiring coordinated global action involving governments, technology providers, educational institutions, and communities. Through collaborative policies and preventive strategies, a safer and more inclusive online gaming environment can be achieved for children worldwide.</p> </div> 2026-09-03T00:00:00+00:00 Copyright (c) 2026 Firla Elok Mashita, Syahru Zein, Ammie Akmalia https://ijomral.esc-id.org/index.php/home/article/view/482 DESIGN AND EXPERIMENTAL EVALUATION OF A FLYWHEEL GENERATOR 2026-08-12T03:25:17+00:00 Ida Rosmanizan Abdullah idarosma@polikk.edu.my Limi Chong idarosma@polikk.edu.my Hooi Peng Lim idarosma@polikk.edu.my <p>This study aims to design and fabricate a low-cost flywheel-assisted generator prototype to supply electrical power for basic loads in locations where access to electricity is unavailable. A series of experimental tests was carried out to validate its functionality. The prototype was constructed using an 8 kg solid-steel flywheel attached to a 12 V DC automotive alternator. The other parts of the prototype include a sewing machine motor and belt drive, as well as other electrical components, i.e., a 12 V, 60 A battery and a 600 W DC-to-AC inverter. A 27 cm diameter flywheel was operated at approximately 2,100 rpm for operation. The results show that a DC voltage of 8.9-9.0 V and 60 A, corresponding to an electrical power of 534-540 W, at the alternator/ battery side. The prototype was reported to supply a 39 W fan, a 40 W lamp, and a 90 W motor, resulting in a simultaneous connected load of 179 W. The findings show a correlation between the prototype's mechanical feasibility and its ability to supply basic AC loads. However, these findings do not indicate net energy gain or continuous self-sustaining operation because the battery, motor input, conversion losses, and discharge duration were not measured as part of a complete energy balance. Therefore, this study contributes a practical small-scale prototype and identifies the measurements required for a more comprehensive future performance evaluation.</p> 2026-09-03T00:00:00+00:00 Copyright (c) 2026 Ida Rosmanizan Abdullah, Limi Chong, Hooi Peng Lim https://ijomral.esc-id.org/index.php/home/article/view/483 THE INFLUENCE OF BEAUTY INFLUENCERS ON THE KNOWLEDGE AND USE OF SUNSCREEN IN STUDENTS IN SURABAYA 2026-08-18T16:01:50+00:00 Tanzylla Azzaranur Karyadi tanzyllaazzaranurkaryadi@gmail.com Yunus Karyanto kar_yns@unipasby.ic.id Ria Andriani Mukti ria@unipasby.ac.id <p>This research is motivated by the increasing role of beauty influencers in conveying information about beauty and skin care through social media. Content containing education, product reviews, usage tutorials, and sunscreen recommendations is widely used as a reference by students in understanding the importance of protecting the skin from exposure to ultraviolet rays. However, the knowledge and habits of using sunscreen in students still need to be considered, especially in terms of regular use and reuse according to the rules. <a name="_Toc233356945"></a>This study aims to analyze the influence of beauty influencers on sunscreen knowledge and sunscreen use in students in Surabaya. The method used is a quantitative approach with a type of correlational research. The research sample is a student in Surabaya who actively uses social media and has seen beauty influencer content related to sunscreen. Data collection was carried out using a Likert scale questionnaire which was compiled based on beauty influencer indicators, sunscreen knowledge, and sunscreen use. Data were analyzed through validity tests, reliability tests, descriptive analysis, and hypothesis tests using the help of SPSS.<a name="_Toc233356946"></a> The results of the study showed that beauty influencers had a positive and significant effect on sunscreen knowledge in students in Surabaya with a significance value of 0.000 &lt; 0.05. This shows that the higher the exposure and trust of students to beauty influencers, the higher the students' knowledge about sunscreen. In addition, beauty influencers also have a positive and significant effect on the use of sunscreen. However, the effect on the use of sunscreen is still lower than the effect on knowledge. The descriptive results also show that students' knowledge about sunscreen is relatively high, but sunscreen usage behavior is not fully optimal, especially in the aspect of re-using or re-applying sunscreen. <a name="_Toc233356947"></a>Based on these results, it can be concluded that beauty influencers have an important role as a digital educational medium in increasing knowledge and encouraging the use of sunscreen in students in Surabaya. However, knowledge improvement has not always been followed by consistent usage behaviors, so education that is more practical, repeatable, and easy to apply in daily life is needed.</p> 2026-09-03T00:00:00+00:00 Copyright (c) 2026 Tanzylla Azzaranur Karyadi, Yunus Karyanto, Ria Andriani Mukti https://ijomral.esc-id.org/index.php/home/article/view/488 UTILIZATION OF SAILFISH (ISTIOPHORUS PLATYPTERUS) BONE WASTE TO PRODUCE CALCIUM-RICH FISH BONE FLOUR 2026-08-19T08:01:01+00:00 Nurainy Kaliky lulukaliky01@gmail.com <p>The sailfish (<em>Istiophorus platypterus</em>) is a fast-swimming fish considered to have low economic value due to its relatively tough flesh; consequently, the meat is typically processed via smoking, while the bones—considered waste—are discarded without further optimal utilization. In this study, the fish bones were processed into fish bone flour to create a product of economic value. An experimental method was employed using a single sample type (fish bone flour) with three replicates, and the data were analyzed using descriptive statistics. The results showed a whiteness degree of 68.38%, a bulk density of 0.097%, and a water absorption capacity of 126.77%. These parameters indicate that the product possesses a relatively bright color, a lightweight and porous structure, and high-water absorption capability. Regarding chemical parameters, the mean values ​​obtained were 6.98% protein content, 4.39% moisture content, 57.20% ash content, and 1.36% calcium content. The moisture content was relatively low, indicating a sufficiently dry product with the potential for a longer shelf life. The ash content of 57.20% was the highest value recorded, reflecting a high content of minerals or inorganic components within the material. The calcium content of 1.36% indicates the product's potential as a source of calcium.</p> 2026-09-03T00:00:00+00:00 Copyright (c) 2026 Nurainy Kaliky https://ijomral.esc-id.org/index.php/home/article/view/499 ANALYSIS OF THE INFLUENCE OF BLOCKCHAIN AND REGULATION ON CRYPTOCURRENCY TRANSACTIONS THROUGH FINANCIAL LITERACY IN SOUTH SULAWESI 2026-09-05T16:11:37+00:00 Andi Intan Apriliyani ashary.nitro@gmail.com Muh.Ashary Anshar ashary.nitro@gmail.com Sujatmiko Sujatmiko ashary.nitro@gmail.com <p>This study aims to analyze the influence of Teacher Certification and Transformational Leadership on Teacher Performance with Work Motivation as a mediating variable in Private Elementary School Teachers (MIS) in Serang Regency. The study used a quantitative approach involving 294 respondents. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the help of SmartPLS 4. Tests were conducted on the direct influence of Teacher Certification and Transformational Leadership on Teacher Performance, the influence of both on Work Motivation, the influence of Work Motivation on Teacher Performance, and the indirect influence through Work Motivation. The results of the analysis show that Teacher Certification has a positive and significant effect on Teacher Performance with a path coefficient of 0.263, while Transformational Leadership has a positive and significant effect with a coefficient of 0.321. Teacher Certification has a positive and significant effect on Work Motivation of 0.347, while Transformational Leadership has an effect of 0.456. Work Motivation has a positive and significant effect on Teacher Performance of 0.384. Work motivation was also shown to mediate the effect of teacher certification on teacher performance by 0.133 and transformational leadership on teacher performance by 0.175. Thus, improved teacher performance is supported by certification, transformational leadership, and work motivation.</p> 2026-09-03T00:00:00+00:00 Copyright (c) 2026 Andi Intan Apriliyani, Muh.Ashary Anshar, Sujatmiko https://ijomral.esc-id.org/index.php/home/article/view/500 ANALYSIS OF THE IMPACT OF FINANCIAL PERFORMANCE ON FIRM VALUE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATING VARIABLE: BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2021-2024) 2026-09-05T16:11:39+00:00 Brinda Rysha ashary.nitro@gmail.com Muh.Ashary Anshar ashary.nitro@gmail.com Andi Faisal Syam ashary.nitro@gmail.com <p>This study aims to analyze the influence of financial performance on company value by Corporate Social Responsibility (CSR) as a moderating variable in banking companies listed on the Indonesia Stock Exchange for the 2021-2024 period. Financial performance in this study is proxied using Return on Assets (ROA) and Non-Performing Loan (NPL), while firm value is measured using Tobin's Q and CSR is used as a moderating variable. The study uses a quantitative approach with secondary data obtained from annual reports, financial reports, and corporate social responsibility (CSR) disclosures. The research sample consists of 10 banking companies with 40 observations selected using the techniquepurposive sampling. Data analysis was carried out using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the help of the SmartPLS application. The results show that ROA has a positive and significant effect on firm value, while NPL has a negative and significant effect on firm value. ROA also has a positive and significant effect on CSR. CSR has a positive and significant effect on firm value and is able to strengthen the influence of ROA on firm value. However, CSR is unable to moderate the effect of NPL on firm value. These results indicate that increased profitability and good credit risk management, accompanied by CSR implementation, are important factors in increasing the value of banking companies.</p> 2026-09-03T00:00:00+00:00 Copyright (c) 2026 Brinda Rysha, Muh.Ashary Anshar, Andi Faisal Syam https://ijomral.esc-id.org/index.php/home/article/view/501 STRATEGY TO IMPROVE FRUIT PRODUCTION MARKETING THROUGH SWOT ANALYSIS IN SOUTH SULAWESI PROVINCE 2026-09-05T16:12:14+00:00 Muh. Ashary Anshar ashary.nitro@gmail.com <p>This study aims to analyze strategies for increasing the marketing of fruit production through a SWOT analysis in South Sulawesi Province. The commodities of interest include durian, avocado, Siamese orange, mango, and papaya, which have development potential but face various marketing challenges, such as production fluctuations, limited market access, capital, market information, promotion, and the use of digital technology. The study uses a descriptive quantitative approach with a SWOT analysis using the Internal Factor Analysis Summary (IFAS) and External Factor Analysis Summary (EFAS) matrices. The research locations include Luwu, North Luwu, Enrekang, Takalar, and Gowa Regencies. The analysis results show that Luwu, Enrekang, and Takalar Regencies have internal and external conditions that support the implementation of an aggressive strategy, namely utilizing internal strengths to optimize external opportunities. Meanwhile, North Luwu and Gowa Regencies require a turnaround strategy by addressing internal weaknesses to optimally utilize market opportunities. Recommended standardization strategies include optimizing the role of Village-Owned Enterprises (BUMDes), digitizing BUMDes, strengthening human resources, expanding market access, and implementing digital marketing by business actors. This strategy is expected to increase marketing efficiency, expand consumer reach, increase competitiveness, and support the sustainability of fruit production marketing in South Sulawesi Province.</p> 2026-09-03T00:00:00+00:00 Copyright (c) 2026 Muh. Ashary Anshar https://ijomral.esc-id.org/index.php/home/article/view/502 MATHEMATICAL DESIGN MODEL BASED ON SMART AIRPORT CONNECTIVITY WITH AN INTEGRATIVE APPROACH IN THE TOD AREA OF SOEKARNO-HATTA AIRPORT 2026-09-05T16:12:49+00:00 Raihan Fachri Bachmid Bambang.s@Trisakti.ac.id Martinus Bambang Susetyarto Bambang.s@Trisakti.ac.id Sri Tundono Bambang.s@Trisakti.ac.id <p>This study aims to analyze the priority design criteria for Terminal 4 of Soekarno-Hatta Airport based on Smart Airport Connectivity within the context of a Transit-Oriented Development (TOD) area, and to formulate a conceptual mathematical model for assessing the sensitivity of terminal design performance. The main research problem originates from the inefficiency of the existing terminal circulation, which tends to be linear, the weak integration of intermodal transport, and the potential conflict between passenger and baggage movement flows. This study applies a descriptive quantitative approach through a digital questionnaire distributed to 120 respondents, resulting in 100 valid responses for analysis. The analysis includes validity testing, reliability testing, descriptive statistics, and the synthesis of a third-order polynomial mathematical model, expressed as y = ax³ + bx² + cx + (d+e). The results show that comfort obtained the highest score at 2.27, followed by smart airport digital at 2.23, good connectivity at 1.99, safety at 1.97, and passenger-baggage integration at 1.59. In the simulation scenario, safety and comfort constants were assigned the maximum operational value of 3. The model simulation at peak load, x = 11, produced a design quality index of 3,232.41. These findings indicate that the digital system is the most sensitive factor in maintaining terminal performance under high-load conditions, while TOD integration acts as a spatial density buffer. The study recommends implementing a radial configuration, smart wayfinding, biometric gates, self-baggage drop, smart queue systems, a compact intermodal hub, and vertical separation of passenger and baggage circulation to create an efficient, safe, comfortable, navigable, and human-centered airport terminal.</p> 2026-09-03T00:00:00+00:00 Copyright (c) 2026 Raihan Fachri Bachmid, Martinus Bambang Susetyarto, Sri Tundono https://ijomral.esc-id.org/index.php/home/article/view/503 INTEGRATION OF TRANSIT AND MIXED-USE FUNCTIONS IN THE TANAH ABANG TOD AREA 2026-09-05T16:12:54+00:00 Aqila Nadia Ammara aqilanadia.amm@gmail.com Martinus Bambang Susetyarto aqilanadia.amm@gmail.com Tulus Widiarso aqilanadia.amm@gmail.com <p>Rapid urban sprawl in Jakarta has led to an extreme dependence on private vehicles and spatial fragmentation around major transit hubs. The Tanah Abang area, home to Southeast Asia's largest textile trading center and the busiest station on the Commuter Line network, is experiencing a severe spatial capacity crisis within the 400-meter radius (R.400) surrounding the station. This study aims to evaluate land suitability, qualitatively assess the area's environmental carrying capacity, and formulate design criteria for an integrated 24-hour urban district. Employing a qualitative descriptive research method, the findings reveal severe pedestrian space saturation and significant overlap between commercial and transit functions. The proposed revitalization strategies include the development of a Transit Plaza and enhanced Skybridge connectivity to improve accessibility, ensure public safety, and sustain the district's vitality throughout the day. The findings are expected to serve as a design reference for the development of high-density, transit-oriented development (TOD) districts in metropolitan cities.</p> 2026-09-03T00:00:00+00:00 Copyright (c) 2026 Aqila Nadia Ammara, Martinus Bambang Susetyarto, Tulus Widiarso https://ijomral.esc-id.org/index.php/home/article/view/504 THE EFFECT OF THE AVAILABILITY OF PERSONAL PROTECTIVE EQUIPMENT (PPE) AND WORKPLACE SUPERVISION ON OCCUPATIONAL HEALTH AND SAFETY (OHS) AMONGST FIRE SERVICE PERSONNEL IN THE CITY OF SERANG 2026-09-05T16:13:41+00:00 Rosa Winingsih khaeruman.oce@gmail.com Khaeruman Khaeruman khaeruman.oce@gmail.com Aria Cendana Kusuma khaeruman.oce@gmail.com <p>This study aims to analyze the simultaneous influence of Personal Protective Equipment (PPE) availability and workplace supervision on Occupational Safety and Health (OSH). A quantitative approach with a survey design was employed to examine the relationship between these variables. The study involved respondents selected using a saturation sampling technique, in which all members of the relevant population were included as participants. Data were collected through a structured questionnaire designed to obtain information regarding the availability and use of PPE, workplace supervision, and the implementation of OSH practices. The collected data were processed and analyzed using the Statistical Package for the Social Sciences (SPSS) version 29. The results indicate that both PPE availability and workplace supervision have a positive influence on OSH. These findings suggest that adequate PPE provision, supported by consistent and effective workplace supervision, plays an important role in strengthening occupational safety practices. Therefore, organizations should ensure the availability of appropriate PPE and improve workplace supervision as part of their efforts to create a safer, healthier, and more supportive working environment for employees.</p> 2026-09-03T00:00:00+00:00 Copyright (c) 2026 Rosa Winingsih, Khaeruman, Aria Cendana Kusuma, S.Kom https://ijomral.esc-id.org/index.php/home/article/view/505 ANALYSIS OF THE EFFECT OF WORK PROCESS INNOVATION AND ORGANIZATIONAL INNOVATION CULTURE ON EMPLOYEE PERFORMANCE AT PT. NIKOMAS GEMILANG, NIKE DIVISION, SERANG-BANTEN 2026-09-05T16:13:47+00:00 Sulistiawati Sulistiawati Sulistiawati180901@gmail.com Khaeruman Khaeruman Sulistiawati180901@gmail.com Aria Cendana Kusuma Sulistiawati180901@gmail.com <p>This research is motivated by the importance of improving employee performance in the manufacturing industry, which faces increasing demands for efficiency and competitiveness. Work process innovation and organizational innovation culture are seen as factors capable of driving improved employee performance. This study aims to analyze the influence of work process innovation and organizational innovation culture on employee performance at PT Nikomas Gemilang, Nike Division, Serang-Banten, both partially and simultaneously. The study uses a quantitative approach with a survey method. The theoretical basis refers to the concepts of work process innovation, organizational innovation culture, and employee performance. The study population amounted to 14,000 employees with a sample of 99 respondents determined using the Slovin formula through the technique<em>simple random sampling</em>. Data were collected using a Likert scale questionnaire and analyzed using multiple linear regression with the help of SPSS version 26. The results of the study showed that work process innovation had a positive and significant effect on employee performance (t = 2.982; Sig. = 0.004), organizational innovation culture had a positive and significant effect on employee performance (t = 4.594; Sig. = 0.000), and both variables simultaneously had a significant effect on employee performance (F = 18.084; Sig. = 0.000). The coefficient of determination (R²) value of 0.274 indicates that work process innovation and organizational innovation culture were able to explain 27.4% of employee performance variations, while 72.6% was influenced by other factors outside the study. It was concluded that organizational innovation culture had a more dominant influence in improving employee performance.</p> 2026-09-03T00:00:00+00:00 Copyright (c) 2026 Sulistiawati, Khaeruman, Aria Cendana Kusuma https://ijomral.esc-id.org/index.php/home/article/view/506 SYSTEMATIC LITERATURE REVIEW: THE EFFECTIVENESS OF LINK AND MATCH IMPLEMENTATION BETWEEN VOCATIONAL EDUCATION AND INDUSTRY 2026-09-05T16:13:49+00:00 Agus Sambodo sambodojbi@gmail.com Bibin Rubini sambodojbi@gmail.com Dian Wulandari sambodojbi@gmail.com <p>The implementation of link and match between vocational education and industry is an important strategy for improving the alignment of graduates’ competencies with labour-market needs. This study aims to analyse the effectiveness of link and match implementation, identify the factors that influence its effectiveness, and formulate effective forms of implementation. A Systematic Literature Review (SLR) was conducted on publications from 2020 to 2026. The literature search was systematically performed in Dimensions AI, Scopus, ScienceDirect, ERIC, Web of Science, and Google Scholar using keywords related to link and match, vocational education/TVET, industry partnership, work-integrated learning, and teaching factory. Of the 315 records identified, duplicate removal, title and abstract screening, full-text assessment, and the application of inclusion and exclusion criteria resulted in 10 verified studies that were synthesised thematically. The review indicates that the effectiveness of link and match is primarily determined by curriculum alignment with industry needs, sustainable school-industry partnerships, industry-based learning, teacher and instructor competence, policy support, and organisational readiness. Forms of implementation that consistently support competency relevance and work readiness include internships/work placements, teaching factories, project-based learning using authentic industry projects, competency certification, the involvement of industry practitioners, and stronger commitments to graduate recruitment. The findings demonstrate that effective link and match cannot be defined merely by the existence of formal cooperation; rather, it depends on the quality, intensity, and sustainability of collaboration integrated into the educational process. The final corpus includes Indonesian studies and two international studies from Bangladesh and South Africa, providing comparative perspectives on supportive policies, work-based learning, and the management of TVET-industry partnerships.</p> 2026-09-03T00:00:00+00:00 Copyright (c) 2026 Agus Sambodo,Bibin Rubini,Dian Wulandari https://ijomral.esc-id.org/index.php/home/article/view/507 CAPITAL INTENSITY, SALES GROWTH, AND THEIR IMPACT ON FIRM VALUE 2026-09-05T16:13:51+00:00 Anggun Anggraini dosen02156@unpam.ac.id Indawati Indawati dosen02151@unpam.ac.id Endang Ruhiyat E-ruhiyat_00020@unpam.ac.id <p>Food and beverage companies play a vital role in Indonesia’s economy, characterized by industry stability and resilience during economic crises. This study investigates the effect of capital intensity and sales growth on firm value, focusing on firms listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach was employed using multiple linear regression analysis with E-Views 12 to explore the structural relationships. The empirical results indicate that capital intensity and sales growth jointly influence firm value. However, the partial tests reveal that capital intensity does not significantly affect firm value, and sales growth also shows no significant effect. These findings suggest that firm value in the food and beverage sector is not solely determined by capital allocation or sales expansion, but may depend on other strategic and contextual factors such as innovation, efficiency, and market positioning. This study contributes to the literature by providing empirical evidence on firm value determinants in a stable yet competitive industry, offering insights for both academics and practitioners in accounting and management.</p> 2026-09-03T00:00:00+00:00 Copyright (c) 2026 Anggun Anggraini, Indawati, Endang Ruhiyat https://ijomral.esc-id.org/index.php/home/article/view/508 THE EFFECT OF PROFITABILITY AND ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE ON FIRM VALUE THROUGH EARNINGS MANAGEMENT IN MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2026-09-05T16:12:10+00:00 Wilianti Bulung whilyantim029@gmail.com Muspa Muspa whilyantim029@gmail.com Rachman Suwandaru whilyantim029@gmail.com <p>This study aims to analyze the effect of profitability and environmental, social, and governance (ESG) disclosure on firm value through earnings management in mining companies listed on the Indonesia Stock Exchange. The study uses a quantitative approach with secondary data sourced from annual reports and corporate sustainability reports for the 2022-2024 period. The study population consisted of mining companies listed on the Indonesia Stock Exchange, with a purposive sampling technique resulting in 48 companies or 144 observations over three years. Data analysis was performed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. Profitability was measured using Return on Assets (ROA), ESG disclosure using the ESG disclosure index, firm value using Tobin's Q, while earnings management was measured using Discretionary Accruals with the Modified Jones Model. The results show that profitability and ESG disclosure have a positive and significant effect on firm value. Profitability and ESG disclosure also have a positive and significant effect on earnings management. Furthermore, earnings management has a positive and significant effect on firm value. Earnings management has been shown to mediate the influence of profitability and ESG disclosure on firm value. These findings suggest that financial factors, sustainability disclosure, and earnings management practices play a role in shaping mining company value.</p> 2026-09-03T00:00:00+00:00 Copyright (c) 2026 Wilianti Bulung, Muspa, Rachman Suwandaru https://ijomral.esc-id.org/index.php/home/article/view/509 THE IMPACT OF INFLATION ON THE PURCHASING POWER OF INDONESIAN SOCIETY 2026-09-21T16:05:51+00:00 Risca Wijayanti riscawijayanti2@gmail.com Nur Cantika Laila riscawijayanti2@gmail.com Radit Saputra riscawijayanti2@gmail.com <p><em>Inflation is one of the important economic indicators that can affect the social and economic conditions of society. A general and continuous increase in the prices of goods and services reduces the real value of money and consequently decreases people's ability to obtain goods and services. This study aims to analyze the effect of inflation on the purchasing power of Indonesian society, explain the mechanism linking changes in the price level to consumption capacity, and identify factors that may strengthen or reduce the impact of inflation on purchasing power. The study uses a descriptive qualitative method with a literature-study approach. Data and information are obtained from relevant sources concerning inflation, household income, household consumption, prices of goods and services, and government and Bank Indonesia policies. The review indicates that inflation generally has a negative relationship with purchasing power. When prices increase while nominal income does not rise proportionally, real income declines and households tend to reduce the quantity or quality of goods and services consumed. However, the impact of inflation differs across groups and is influenced by income level, consumption patterns, type of employment, wage changes, savings, debt, and the types of goods experiencing price increases. Therefore, stable inflation control and policies that improve household income are important to maintain the welfare of Indonesian society.</em></p> 2026-09-09T00:00:00+00:00 Copyright (c) 2026 Risca Wijayanti, Nur Cantika Laila, Radit Saputra