Capital Buffer and Bank Risk-Taking: Evidence of Non-Linearity from Commercial Bank in Indonesia

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Banks function as financial intermediaries and are inherently exposed to risk. Capital, particularly capital buffer, is one of the tools used to absorb such risks. Therefore, this study aims to examine the relationship between capital buffer and bank risk-taking levels, specifically focusing on the non-linear relationship among commercial banks in Indonesia. The data consists of annual data from Indonesian commercial banks from 2013–2023, excluding foreign bank branches and digital banks, with a sample size of 81 banks representing a total market share of 94%. The method employed is quantile regression. The result of the study shows that there is a non-linear and U-Shaped relationship between capital buffer and bank risk-taking among commercial banks in Indonesia.

Selecting the Best Alternatives of Virtual Hotel Operator Using SMART Analysis: A Case of CBS Hotel

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This study investigates the strategic decision faced by CBS Hotel in 2024, following the decline in revenue in 2024, despite stable occupancy rates. The decline was not caused by reduced demand, but rather by centralized pricing policies, and internal competition from an increasing number of properties managed by the same Virtual Hotel Operator (VHO). The purpose of the research is to analyze the root causes of the performance decline and evaluate whether the CBS Hotel should renew its partnership with RedDoorz or switch to OYO or Zuzu. The research employs a two-stage methodology, the first stage is a root cause analysis, which is conducted using the Ishikawa Diagram and Porter Five Forces Analysis to explore environmental, operational, and market-based pressures. Second, a structured decision-making framework is applied using Value Focused Thinking (VFT) and SMART (Simple Multi Attributes Rating Technique) method to assess three alternative VHO options. Six criteria are generated, which consist of: pricing autonomy, commission scheme, operational support, average room rate, occupancy, and contract flexibility. Findings indicate that RedDoorz scores highest across the criteria. Making it a more strategically aligned option. However, the study also recommends that CBS Hotel leverage its high-performing status to negotiate better terms, particularly in rate control and area exclusivity. This study demonstrates the value of combining root cause identification with multi-criteria decision-making analysis to guide hotel budget segments or industries to optimize the 3rd party partnership with the VHO business model company in a highly competitive urban market.

Transparent Model of Village Financial Governance: A Review of Public Service Administration

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This article discusses a transparent model in village financial governance in Limboto Barat District, Gorontalo Regency, with a focus on the application of the principle of transparency in the management of village funds. Although Law Number 14 of 2008 concerning Public Information Disclosure has encouraged accountability and transparency, the level of information disclosure in Gorontalo Province is still low. This study uses a qualitative-exploratory approach to analyze transparency indicators, such as document accessibility and clarity of information. The results show that access to information related to budget use is still limited, and community participation in supervision is not optimal. This article recommends increasing the commitment of the village government and increasing access to information through the use of digital technology to increase transparency. In addition, it is necessary to build a supervision system that involves the community as active supervisors, in order to increase the efficiency and accountability of village financial management and public trust in the village government.

The Relationship between the Levels of Perspiration (Sweating) on Confidence Level and Productivity of Students Who Live in Bangkok

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Sweating is a physiological mechanism whose function is to cool the body down, but nowadays, it may seem problematic in socializing and working settings, mainly due to stains, odor, and other discomforting sensations that can affect confidence and productivity. This study aims to determine how sweating can impact confidence and productivity levels for students in Bangkok. Based on a comprehensive literature review by 2 experts, an online survey was distributed to students (school, college, university) across Bangkok; the respondents were asked to answer 3 sets of questions about their perspectives on sweat. 345 students (173 male, 162 female, and 10 others) comprised the sample group for this study to observe the correlation between the 2 variables by implementing statistics software. As a result, we discovered a highly significant correlation between sweat levels and productivity with a p-value of 0.010. Our data also show a correlation between gender and confidence; between confidence and age, and between productivity and confidence. However, there was no significant correlation between sweat and confidence.

Impact of Online Reviews on Purchasing Decisions: A Cross Generational Study

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This study delves into the influence of online reviews on the purchasing behavior of Generation X, Millennials, and Generation Z consumers in today’s changing digital marketplace. With the prevalence of online reviews that reshape consumer decision-making processes, this study aims to uncover the nuanced differences in how each generational group interacts with and responds to online reviews. Through a meticulous literature review, the paper examines existing studies, identifying a gap in understanding tailored approaches for distinct age groups. The research methodology involves primary data collection through a survey targeting 60 participants across the three generations. Findings suggest distinctive patterns in online shopping habits, reliance on online reviews, and factors influencing purchasing decisions within each group. Though online reviews prove to be significant factor across all generations, varying degrees of reliance and preferences is observed. Furthermore, advantages and disadvantages of online reviews show their pivotal role in consumer decision-making processes, alongside limitations such as sample size constraints and existing factors. The study concludes by emphasizing the importance for businesses to recognize and cater to the unique preferences of each generation, giving insights to navigate the digital shopper’s dilemma effectively. By understanding and adapting to generational needs and preferences, businesses can harness the power of online reviews which is the ‘New Word of Mouth’ to engage with diverse consumer segments, ensuring success in the ever-evolving digital landscape.

Benefits and Opportunities of Implementing Electronic Medical Records: A Literature Review

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Electronic medical records (EMR) are one of the innovations in the shift of the healthcare system towards the utilization of information technology. EMR offers various opportunities and benefits, both for healthcare providers and patients. This study aims to identify the benefits and opportunities of implementing EMR. The research method used a literature review, selecting articles using the Google Scholar, PubMed, and Science Direct databases with inclusion criteria including articles in the form of studies with qualitative or quantitative approaches, in Indonesian or English, full-text, and published within the period of 2016 – 2024. A total of 50 articles were obtained, of which 10 articles were included in the discussion. The research results show that the benefits of electronic medical records include increased data accessibility and information accuracy; work efficiency; improved communication and coordination of patient-centered care; reduced medical errors; support for evidence-based practices; enhanced financial performance; reduced patient wait times; increased patient satisfaction; support for clinical research; the ability to provide real-time insights into health trends; and improved accuracy in disease surveillance reporting. The conclusion of this paper is that EHRs provide significant opportunities and benefits, making it important for all parties to collaborate in implementing EHRs effectively and efficiently to improve the quality of healthcare services.

Factors Affecting Inpatient Satisfaction in Hospitals: A Literature Review

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Patient satisfaction is one of the indicators that must be considered in healthcare services. The level of patient satisfaction can reflect the quality of service, which impacts healthcare services in increasing the number of patient visits. This study aims to review articles or journals resulting from research on factors influencing inpatient satisfaction in hospitals. The method used in this study is a literature review sourced from the Google Scholar and PubMed databases for the period 2020-2025. The selection of literature was carried out based on inclusion and exclusion criteria determined by the researchers. This review stage includes identifying research problems, searching for literature, presenting data, and evaluating data. Based on the collected journals, it was found that the patient characteristics influencing patient satisfaction are age, education, occupation, education, gender, and distance of residence. The dimensions of service quality according to the SERVQUAL theory, namely tangible, reliability, responsiveness, assurance, and empathy, significantly influence patient satisfaction. Factors influencing patient satisfaction in service provision include the performance of doctors and nurses, hospital facilities and environment, and service costs. One of the efforts to evaluate and improve the quality of hospital services, especially for inpatients, is by considering the combination of patient characteristics, institutional structure, and the quality of service dimensions through the SERVQUAL method. Therefore, service improvement strategies must be designed holistically and based on the real needs of patients.

Evaluating Validity of Expected Shortfall Estimation Method in Measuring Market Risk for Bank’s Trading Book Position

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Expected Shortfall (ES) has become a pivotal risk measure in financial regulation, particularly under the Basel III Fundamental Review of the Trading Book (FRTB), which replaces Value-at-Risk (VaR) due to ES’s ability to capture tail risk better. This study investigates the performance of two ES estimation methods—GARCH-t and Historical Simulation (HS)—in the context of foreign exchange (FX) against the IDR currency. Unlike VaR, ES incorporates the magnitude of extreme losses and is thus more sensitive to volatility dynamics. However, each estimation method presents trade-offs between responsiveness, robustness, and capital allocation. Using exchange rate data from 2007 to 2024, the ES values were computed under each method and validated through Acerbi–Szekely Z-tests on both tails. The backtesting results reveal that GARCH-t performs best during stress periods but demonstrates instability in calm markets. In contrast, Basic HS demonstrates more consistent backtest in the overall performance score across years. These findings offer practical insights into ES model implementation, emphasizing the importance of model selection, dual-tail backtesting, and supervisory alignment with FRTB.

Has Buy Now Pay Later become a symbol of hedonistic lifestyle among young people?

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The advancement of technology and the internet has driven significant transformations in the global business landscape and consumer lifestyles. One notable innovation in financial technology (Fintech) is Buy Now, Pay Later (BNPL), a digital financial service that enables consumers to make purchases without immediate payment, thereby creating a more appealing and instant shopping experience. This service has gained substantial popularity among younger generations, particularly Generation Z, who account for 56.7% of Pay Later users. This study aims to analyze the influence of BNPL on hedonistic lifestyle, facility utilization, and impulsive buying behavior using a quantitative approach involving questionnaire distribution and analysis through Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal a positive relationship between BNPL usage and both facility utilization and hedonistic lifestyle, which ultimately contributes to increased impulsive buying behavior among young consumers in Indonesia.

Optimizing Employee Performance at Karanganyar Regional Bank: A Study on the Influence of Personal Competence, Work Commitment, Emotional Intelligence, and Supervision Systems

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Study to investigate impact personal competence, work commitment, emotional intelligence, and supervision on employee performance. A quantitative survey with 93 sample. Primary data was gathered through questionnaires, which were the main data collection instrument, supported by observational methods. The data quality test confirmed that the data was both valid and reliable. Classical assumption testing indicated that the regression model met the assumptions of normality, and showed no signs of multicollinearity or heteroscedasticity. The findings reveal that each of the independent variables—personal competence, work commitment, emotional intelligence, and supervision—individually exerts a significant positive influence to performance employee at Regional Bank Karanganyar. Collectively, these variables also demonstrate a significant and positive effect. The model explains approximately 50.9% of the variance in employee performance, suggesting that these factors play a considerable role in enhancing work outcomes.