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Research Horizon
Published by Lifescifi
ISSN : 28080696     EISSN : 28079531     DOI : https://doi.org/10.54518/
Core Subject : Economy, Humanities, Education, Art, Social,
Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences
The journal aims to make significant contributions to applied research and knowledge across the globe through the publication of original and high-quality research articles. It publishes original research articles, reviews, mini-reviews, case reports, letters to the editor, and commentaries, thereby providing a forum for reports and discussions on cutting-edge perspectives in social science, art, and humanities. It publishes works from a wide range of fields, including business, economics, education, history, law, criminology, linguistics, political science, public health, psychology, sociology, agriculture, and so on. Kindly learn more in the Author Guidelines on how to organize and prepare manuscripts.
Arjuna Subject : Umum - Umum
Articles 581 Documents
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The Role of Profitability in Moderating the Relationship between Environmental, Social, Governance (ESG) and Company Value Amalia, Hilda; Bertuah, Eka
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.781

Abstract

Growing awareness of Environmental, Social, and Governance (ESG) issues has made sustainability a key factor in corporate performance, influencing both stakeholder trust and financial outcomes. This study aims to analyze the influence of Environmental, Social, and Governance (ESG), profitability, and the interaction of both on the company’s value in issuers included in the LQ45 index on the Indonesia Stock Exchange (IDX) for the 2022 until 2024 period. The research sample comprises companies that are members of the LQ45 index, selected through a purposive sampling method. Data analysis was carried out using multiple linear regression. The results indicate that ESG has a significant impact on a company’s value, and the inclusion of profitability enhances the model’s ability to explain variations in company values. The value of the determination coefficient in all three models was in the range of 94%, indicating that the model has a very high ability to explain variations in the company’s value. In contrast, factors outside the model influence the remaining variation. The F-test in all three equations indicates that all independent variables collectively have a significant impact on the company’s value. However, this study has limitations because the sample consists only of LQ45 companies, so the results may not fully reflect the characteristics of all types of industries, given that ESG implications can differ in each sector.
Macroeconomic Factors, Capital Structure, and Liquidity Effects on Profitability of IDX Property Companies with Firm Size as Moderator Nur Aini, Putri; Sulistiyantoro, David
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.782

Abstract

The property sector is a vital pillar of Indonesia’s economy its profitability is influenced by both macroeconomic and internal company factors. This study aims to analyze the effects of inflation, interest rates, leverage, and liquidity on the profitability of property companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, with firm size as a moderating variable. A quantitative approach was employed, using multiple linear regression analysis and Moderated Regression Analysis (MRA) on secondary data from the financial reports of 10 property firms. The results reveal that Leverage has a significant adverse effect on profitability, indicating that high debt levels reduce profits. Liquidity has a significant positive effect, highlighting the importance of short-term financial stability. Inflation and interest rates have shown no significant impact, likely due to companies’ ability to adjust their pricing and diversify their funding sources. Firm size only strengthens the relationship between liquidity and profitability but does not moderate the effects of inflation, interest rates, or leverage. The study concludes that debt management and liquidity are key drivers of profitability for property firms, while macroeconomic factors can be mitigated through adaptive strategies. Practically, companies should optimize capital structure and maintain adequate liquidity, whereas investors should prioritize microeconomic indicators in decision-making.
The Effect of Green Accounting, Corporate Social Responsibility, and Good Corporate Governance on Profitability Vionika, Della; Handayani, Mega
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.783

Abstract

The phenomenon of environmental damage caused by mining activities underlies this study, where the application of green accounting, Corporate Social Responsibility (CSR), and Good Corporate Governance (GCG) is expected to improve financial performance while considering environmental and social aspects. This research aims to analyze the effect of green accounting, CSR, and GCG on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The study employs a quantitative, causal, and associative method using secondary data obtained from annual reports, financial statements, sustainability reports, and PROPER rating results. The population consists of 71 mining companies, with 10 companies selected as the sample based on predetermined criteria. Data analysis was conducted using multiple linear regression with SPSS 26. The results indicate that green accounting has a positive and significant impact on profitability, whereas CSR, the independent board of commissioners, and the audit committee have no partial effect. However, when tested simultaneously, all variables have a significant influence on profitability. These findings underscore the importance of integrating sustainability practices and governance mechanisms to promote transparency, improve environmental performance, and enhance financial sustainability in the mining sector.
The Effect of Financial Ratios on Financial Distress in Retail Sub-Sector Companies Listed on the Indonesia Stock Exchange Yulfanis Aulia Masrifa, Andyni; Ayu Lestari, Mira
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.791

Abstract

Financial distress refers to a condition in which a company experiences financial difficulties that hinder its ability to meet obligations. This issue is particularly relevant for retail companies, as they face intense competition, changing consumer behavior, and external economic pressures. Understanding the determinants of financial distress is important to provide early warnings for managers and stakeholders in maintaining company sustainability. This research aims to investigate the impact of financial ratios on financial distress among retail companies listed on the Indonesia Stock Exchange from 2019 to 2022. The financial ratios tested include the current ratio, debt to asset ratio, return on assets, total asset turnover, and sales growth. The study employs quantitative data and a purposive sampling method, selecting 15 retail companies, which yields a total of 60 samples. Logistic regression analysis was conducted using SPSS version 27 to test the relationships between independent variables and financial distress, as measured by the Altman Z-score. The findings reveal that none of the financial ratios, current ratio, debt to asset ratio, return on assets, total asset turnover, and sales growth, have a significant effect on financial distress. This suggests that other factors beyond traditional financial ratios may better explain financial distress.
The Effect of Transfer Pricing, Capital Intensity, and Leverage on Tax Avoidance with Company Size as a Moderating Variable Tamam, Badrud; Tarmidi, Deden
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.799

Abstract

The complexity of business transactions in Indonesia’s mining sector has raised concerns about tax avoidance, which reduces state revenue through legal loopholes. This study aims to analyze the impact of transfer pricing, capital intensity, and leverage on tax avoidance, with company size as a moderating variable, in mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. The research employs a quantitative approach using panel data regression with data from 16 companies, resulting in 80 observations. Tax avoidance is measured by the ratio of tax expenses to pre-tax profits, transfer pricing by related party transactions to total sales, capital intensity by fixed assets to total assets, leverage by total debt to total assets, and company size by the natural logarithm of total assets. The findings indicate that transfer pricing and leverage significantly influence tax avoidance, while capital intensity and company size as a moderating variable do not. These results suggest that mining companies use profit shifting and debt financing to minimize tax obligations. This study contributes to understanding tax avoidance practices and offers recommendations for policymakers to enhance regulations, particularly on transfer pricing and debt-related deductions, to ensure fairer tax contributions in the mining sector.
Criminal and Civil Responsibility of Hospital for Negligence of Nurses Who Inject Wrong Medicine Dewangga, Ridho Cahya; Parikesit, Kiagus Handrian; Sapsudin, Asep
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.744

Abstract

Medical negligence, especially nursing errors in administering drugs, can have serious impacts on patients and give rise to legal liability. This research aims to analyze the forms of criminal and civil liability of hospitals for negligence committed by nurses. Using a qualitative approach, this research collected data through in-depth interviews with health legal experts, medical practitioners, and related legal documentation. The research results show that nurse negligence can be subject to criminal sanctions in accordance with the Criminal Code if it causes injury or death to a patient. On the other hand, hospitals as institutions are civilly responsible based on the doctrine of vicarious liability, where hospitals can be asked for compensation for mistakes made by medical personnel. Determination of liability is influenced by various factors, including error rates, compliance with standard operating procedures, and internal hospital policies. This research makes an important contribution to understanding the legal dimensions of medical negligence and offers recommendations for strengthening regulations and safer medical practices.  
Prince Hidayatullah-Based Learning Model for Student Character Development Mansyur; Budimansyah, Dasim; Wahyu; Nurdin, Encep Syarief
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.762

Abstract

The issue of character development in higher education remains a crucial challenge in preparing students to become responsible and value-driven individuals. To address this, local historical figures can serve as exemplary models in the learning process, particularly in strengthening students’ moral and cultural foundations. This study aims to develop and examine the effectiveness of the Prince Hidayatullah Exemplary-Based Learning Model as an alternative approach to character education in universities. A qualitative approach with descriptive-qualitative methods was employed to explore the implementation and outcomes of the model. The findings reveal that the model effectively fosters key values, including responsibility, nationalism, integrity, and religiosity. The role of local historical figures proved to be a strong medium for emotional and cultural internalization of values, influencing students’ attitudes and behaviors. The study concludes that integrating exemplary figures into value-based curricula is highly relevant to the current educational context. Moreover, it emphasizes the importance of reflective learning as a strategy for character formation. This model not only aligns with the Merdeka Belajar policy but also offers a contextually grounded framework for strengthening character in higher education.
The Influence of Flexible Working Hours, Work-Life Balance, and Compensation on Gen Z Purnamasari, Weny; Setiyani, Aris; Sofiati, Nunung Ayu; Sudaryo, Yoyo
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.773

Abstract

Amid rapidly evolving workplace dynamics, job satisfaction and motivation have become pivotal in shaping employee productivity and loyalty, forming the foundation of this study’s investigation. This study aims to analyze the influence of flexible working hours, work-life balance, and compensations on employee satisfaction, with employee motivation serving as a mediating variable specifically among Generation Z employees in the manufacturing and service sectors in Bandung. A quantitative approach was applied using descriptive and verification methods. Data were collected through questionnaires distributed to 200 purposively selected respondents. The results indicate that the implementation of the three independent variables remains suboptimal, with average scores falling below the “good” category. Notably, flexible working hours and compensations showed a direct negative impact on both motivation and job satisfaction. Conversely, work-life balance had a strong positive effect on both variables. An interesting finding emerged when employee motivation was tested as a mediating variable: in some cases, motivation weakened the positive impact on satisfaction, suggesting a possible misalignment between the type of motivation provided and Generation Z’s internal expectations. This study highlights the urgent need for HR strategies that are responsive and aligned with Gen Z values and preferences to sustainably enhance employee satisfaction.  
Sociological Analysis of Social Values in Short Stories Published in 2015 D, Zulfardi
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.780

Abstract

Literary works, particularly short stories, often serve as cultural reflections that embody and transmit social values within society. In Indonesia, newspapers remain an important medium for disseminating literature to the public, offering both entertainment and moral insights. Recognizing this potential, this research seeks to explore the social values embedded in selected short stories published by Singgalang Newspaper in 2015. The primary objective is to identify and analyze the categories of social values portrayed in the seven best short stories published during that year. Employing a sociological approach and a qualitative descriptive method, the analysis is guided by Kluckhohn’s theoretical framework on cultural values. The findings indicate that six of the seven stories embody social values reflected in various aspects, including the pursuit of ethical and meaningful life, the importance of competence and productivity in work, the awareness of existence within space and time, the skillful use of nature’s resources, and the cultivation of harmonious relationships among people despite social differences. The study demonstrates that short stories in mass media not only entertain but also function as effective vehicles for reinforcing essential cultural and social values.
Analysis of the Implementation of Online Attendance on Civil Servant Discipline Hulu, Berlian Magdalena; Larosa, Yoel Melsaro
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.786

Abstract

Improving civil servant discipline is vital for effective public services, yet manual attendance systems often allow tardiness and data manipulation, especially in remote areas like Alasa Sub-District, North Nias Regency. This study aims to measure the discipline level of civil servants after implementing an online attendance system, identify obstacles and supporting factors, and propose policy recommendations to enhance discipline through digital tools. Using a descriptive quantitative approach, the study surveyed all 17 civil servants at the Alasa Sub-District Office, collecting data through observations, Likert-scale questionnaires, three months of attendance records, and interviews with leaders and staff. The findings show a 95% attendance rate, an 8% tardiness rate, and no unexcused absences, with a questionnaire score averaging 4.32 out of 5, indicating high discipline. Internet disruptions and limited digital literacy were key obstacles, while leadership support and community expectations aided success. The study concludes that the online attendance system significantly improves civil servant discipline, offering a practical tool for fostering accountability. Strengthening infrastructure and training can further enhance its impact, supporting better public service delivery in remote regions.

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