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Volume 4 - Issue 7, July (2026)

All Articles
Original Article21 downloads
The Influence of Intellectual Capital and Financial Performance on Firm Value
DOI: https://doi.org/10.5281/zenodo.21824590
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This study aims to empirically analyze the influence of intellectual capital and financial performance on the value of manufacturing companies listed on the Indonesia Stock Exchange. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange between 2020 and 2024. Data analysis using linear regression analysis is an analysis technique used to determine the relationship or influence between intellectual capital, financial performance, and firm value. The research results show that the intellectual capital variable has no effect on company value. This result indicates that intellectual capital has not been able to increase the company's market value. The profitability variable (ROA) has a positive and significant effect on company value (PBV). These results indicate that the higher the level of profitability, the higher the company's value. Furthermore, good profitability can reflect healthy financial performance and the ability to generate dividends, which are indicators of a company's ability to utilize resources efficiently, maintain competitiveness, and expand market share. This is reflected in rising stock prices, the company's reputation among stakeholders, and the potential for more sustainable growth.

Original Article17 downloads
AI-Driven Automated Supplychain and Inventory Management in Healthcare Organization
DOI: https://doi.org/10.5281/zenodo.21824745
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Healthcare organizations are facing increasing pressure due to rising patient demand, supplychain complexities, and escalating operational costs. Inventory management, particularly within supplychain and warehouse operations, plays a critical role in ensuring uninterrupted healthcare supplies. Traditional inventory systems, often manual and reactive, are no longer sufficient to address the dynamic needs of modern healthcare environments. This paper explores the integration of Artificial Intelligence (AI) and automation in healthcare inventory management, focusing on supplychain optimization and smart warehouse operations. It examines current challenges, AI-driven solutions, implementation strategies, and future trends. The study highlights that AI-powered automation enhances efficiency, reduces waste, improves accuracy, and ultimately contributes to better patient outcomes.

Original Article15 downloads
MAKING SENSE OF WORK–LIFE BALANCE AND EMPLOYEE WELL-BEING: THE ROLES OF SELF-EFFICACY AND JOB STRESS IN A PHENOMENOLOGICAL STUDY
DOI: https://doi.org/10.5281/zenodo.21824831
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Background: Intense targets, time pressure, policy changes, and blurred work–life boundaries make employee well-being a strategic issue in distribution organizations. Objective: This study explores how employees make sense of work–life balance and explains how self-efficacy and job stress interact in shaping well-being. Methods: A descriptive phenomenological design was employed at PT Arta Boga Cemerlang JIS Malang. Three informants were purposively selected based on at least one year of tenure and direct experience of work–life balance challenges. Data were collected through semi-structured in-depth interviews, workplace observation, and documentation in January–February 2026. Analysis involved epoche/bracketing, identification of noema and noesis, intentional analysis, NVivo-assisted coding, and eidetic reduction. Results: Five themes emerged: work–life balance as control over time, roles, and recovery; well-being as comfort, security, appreciation, and support; self-efficacy as an agentic resource; stress as a dual experience of distress and eustress; and a dynamic psychological process connecting demands and resources. Conclusion: Employee well-being is not a static outcome but a dynamic process resulting from reciprocal interactions among personal, behavioral, and environmental factors. Managerial implications include calibrating workloads, clarifying policies, protecting work–nonwork boundaries, strengthening self-efficacy, improving supervisory support, and ensuring recovery resources.

Original Article28 downloads
The Multi-Level Dual-Sided Effects of Micro-Catering Entrepreneurship: Bright Side, Dark Side, and Tripartite Resilience Mechanisms
DOI: https://doi.org/10.5281/zenodo.21824909
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Entrepreneurship is widely celebrated as a core engine for economic innovation, personal autonomy, and social progress. However, existing academic literature often leans toward the unidirectional assumption that "entrepreneurship is inherently good," frequently overlooking the severe psychological, interpersonal, and organizational costs associated with entrepreneurial endeavors. Integrating Conservation of Resources (COR) theory, the Job Demands-Resources (JD-R) model, and multi-level entrepreneurial frameworks (encompassing individual, team, and organizational/societal levels), this study investigates the dual-sided nature of micro-catering entrepreneurship and its systemic adaptation mechanisms. Based on qualitative in-depth interviews and comparative case analyses of six micro-specialty restaurants in central Taiwan (five operational cases and one case transitioning from physical closure), this research reveals: (1) At the individual level, founders enjoy occupational autonomy and local attachment but suffer from extreme psychological strain, loneliness, over-investment, behavioral persistence/addiction, and constant operational anxiety; (2) At the team level, micro-catering ventures exhibit high human resource vulnerability, value misalignment, part-time staff integrity crises, and partnership fragility; (3) At the organizational and societal level, micro-catering generates positive social externalities through green dining practices (e.g., eco-chefs) and local ingredient sourcing, yet remains highly vulnerable to urban rent escalation, supply shocks, and platform commission pressure; and (4) Micro-catering ventures cross the "dark side" by constructing a tripartite resilience framework—comprising relational resilience (social trust density), operational resilience (micro-scale constraint design), and cognitive resilience (existential meaning-making). This study extends the theoretical boundaries of the dark side of entrepreneurship in service micro-enterprises and provides strategic guidelines for sustainable hospitality management.

Original Article59 downloads
DUAL-POWERED PORTABLE FOOD WASTE PROCESSOR
DOI: https://doi.org/10.5281/zenodo.21824977
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One of the most important issues that must be addressed globally is food waste management. The Philippines has already been facing home food waste that contributes to the overall issue. The country has launched programs like “no segregation, no collection” by various local governments to promote source segregation of organic materials like food waste to easily recycle and compost. Although there has been progress, the main issues and concerns that still exist because of food waste management are the uniform regulations that must be used and the waste management facilities or equipment that are electricity-dependent and not feasible to use where there is a scarcity of electricity. However, there is still the need for fast and sustainable onsite processing solutions that could cater specifically to areas with limited electricity. This study aims and seeks to design and develop a dual-powered portable food waste processor that has fast particle grinding, fast fluid extraction, and dual operation modes: 220V AC and battery-powered. Moreover, the battery could be recharged with either solar or AC. The research method employed was descriptive development research, in which a processor made from stainless steel, due to its durability, was designed and its functionality determined through a controlled trial of moisture content reduction (19.1-26.34%) and charging (40 minutes using AC, 60 minutes using solar, depending on sunlight intensity). Acceptability was evaluated using a researcher-made questionnaire with content validity (CVI = 0.904) and reliability (Cronbach’s alpha = 0.804), administered to 25 experts from local government waste management units, the agriculture sector, and the Department of Education. Data analysis utilized mean and standard deviation, revealing very high acceptability scores (overall means ranging from 4.27 to 4.59). Additionally, an operating manual was created. Data showed that this machine has minimized stinky odor and the onsite processing of food waste converts kitchen and organic trash into useful materials for fertilizer.