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This study is intended to analyze the implementation of the value for money approach in assessing financial performance at RSUD Kota Tangerang during the period of 2022–2024. The research employs a descriptive quantitative approach using secondary data derived from budget realization reports. This analysis carried out using three main ratios: economy, efficiency, and effectiveness. The findings show that the hospital’s financial performance is categorized as economical, as reflected by economy ratios under 100% throughout the observed year. In terms of effectiveness, performance was considered effective in 2022 and 2023 but declined in 2024, indicating that the revenue target was not fully achieved. Meanwhile, efficiency performance remains suboptimal, as efficiency ratios exceed 100%, suggesting that the costs incurred are higher than the revenue generated. Overall, the hospital demonstrates the ability to manage its budget economically and achieve revenue targets, but still faces challenges in improving resource efficiency. Therefore, efforts are needed to optimize cost management and enhance service productivity to achieve a balance among economy, efficiency, and effectiveness in line with the value for money principles.

This study aimed to determine and analyze the influence of financial ratios on profit changes in telecommunications companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The financial ratios used in this study encompass four main groups: liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This study employed a quantitative approach with an associative nature because it attempted to examine the relationship and influence between these financial variables on profit changes. The population in this study comprised all telecommunications companies listed on the IDX, while the sample selection was conducted using a purposive sampling technique with specific criteria, resulting in 15 eligible companies. The research data were then analyzed using panel data regression using EViews 12 software, with the best model selected being the Random Effect Model (REM). The results showed that simultaneously, liquidity, solvency, activity, and profitability ratios significantly influenced profit changes, thus concluding that the company's overall financial performance plays a significant role in determining the dynamics of profit generated. However, partial test results showed that the influence of each ratio was different. The solvency ratio has a significant negative effect on profit changes, indicating that the higher a company's debt level, the greater the risk of profit decline. Conversely, the profitability ratio has a significant positive effect, confirming that a company's ability to generate net profit is a major factor in increasing profit changes. Meanwhile, the liquidity ratio and activity ratio were not shown to have a significant effect on profit changes, indicating that short-term liquidity and operational efficiency are not sufficient to be the primary determinants in driving profit changes in the telecommunications sector.  

This study examines the comparative profitability of PT Unilever Indonesia Tbk before and during the boycott issue that emerged as part of the Boycott, Divestment, and Sanctions (BDS) movement in 2023. Profitability was selected as the focus because it is a key financial performance indicator that reflects the company’s ability to generate returns under changing social and economic pressures. The research aims to evaluate differences in financial performance using three indicators: Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) across two periods, namely before the boycott (2021–2022) and during the boycott (2023–2024). Employing a quantitative descriptive-comparative approach, the study analyzed financial ratios and applied the Wilcoxon Signed-Rank Test. The findings reveal a decline in ROA from 30.20% (2021) and 29.29% (2022) to 28.81% (2023) and 20.99% (2024), as well as a drop in NPM from 14.56% and 13.02% to 12.49% and 9.59% during the boycott period. Conversely, ROE increased to 156.74% in 2024, largely driven by a sharper decline in equity compared to net profit. Nevertheless, statistical testing indicates no significant difference in profitability between the two periods. These results suggest that while profitability trends weakened, the boycott had no statistically significant impact, implying that investor and consumer responses were not strong or sustained enough to materially affect financial performance.

This study aims to explore and understand the impact of various internal corporate governance and financial structure variables on firm value, specifically within the context of the Indonesian banking sector. The variables examined include company size, capital structure, managerial ownership, institutional ownership, and the presence of independent commissioners. The study focuses on companies listed on the Indonesia Stock Exchange during the period from 2022 to 2024. A quantitative research approach was employed, using purposive sampling to select banking firms that met the criteria for analysis. The data were analyzed using multiple linear regression to determine the individual and simultaneous influence of each variable on firm value. The empirical findings reveal that company size does not have a significant effect on firm value, indicating that larger asset bases or broader operations are not necessarily associated with higher market valuation in the banking sector. Conversely, capital structure—reflected by the proportion of debt to equity—has a positive and significant effect, suggesting that leverage, when managed efficiently, enhances firm value. Meanwhile, managerial ownership does not show a notable contribution to firm value, implying that insider ownership may not always align with shareholder interests. On the other hand, institutional ownership exerts a positive and significant influence, indicating that the presence of large, professional investors can enhance oversight and value creation. Finally, the presence of independent commissioners does not significantly impact firm value. Overall, the results highlight that, although not all governance variables have a direct individual influence, the five variables studied jointly have a significant effect on firm value. These findings have implications for corporate governance practices and financial decision-making in the banking sector, especially in emerging markets such as Indonesia.

Reducing product quality is one of the main challenges in the Tofu processing industry, especially in the Sumedang Bumi Armasta Tofu business which is small to medium-scale. The processing, which still maintains the traditional method without the help of technology, has been carried out for many years, but the processing that is still traditional has turned out to cause a dependence on expert employees which if not present will have a direct impact on the quality and quality of the Tofu products produced and the skills of new employees are not optimal in replacing the role of expert employees if they are unable to attend. This study aims to analyze employee development strategies in improving the quality of tofu products using the Fishbone (cause-and-effect) approach. The research method used is qualitative descriptive with data collection techniques through observation and interviews. The results of the analysis show that Human factors (HR) are the main cause of the decline in the quality and quality of Tofu products in Sumedang Tofu SMEs which can be seen from changes in texture, aroma, appearance, and size that are not suitable. Therefore, employee development strategies need to be carried out such as job training, assistance for new employees, and standardization of SOPs that are considered effective in improving the quality of Tofu products to remain consistent.

This research aims to analyze the level of student satisfaction with academic administration services at the Catholic Religious Education Study Program (PKK) STPKat Santo Fransiskus Assisi Semarang in the 2024/2025 Academic Year. Effective and efficient academic administration services are an important factor in supporting the smooth teaching and learning process and improving the overall quality of education. The research method used is descriptive quantitative with a survey approach. Data was collected through a questionnaire distributed to active students of the PKK Study Program. The variables studied include speed of service, accuracy, attitude of officers, ease of procedures, and supporting facilities. The research results show that in general students feel quite satisfied with the academic administration services provided. Aspects of officer attitude and correct information received the highest satisfaction scores, while aspects of ease of procedures and supporting facilities still require improvement. It is hoped that these findings can provide input for the management of the PKK Study Program to improve the quality of academic administration services, so as to create a more conducive academic environment and support student achievement.

In the increasingly fierce business competition, understanding the factors that influence consumer buying interest is crucial. This study analyzes the effect of product quality and price on consumer purchase intention of Tofu Baxo Ibu Pudji in Pamularsih, Semarang City. Using a quantitative survey method, data was collected from 50 respondents through questionnaires. The results showed that product quality and price have a strong and positive relationship with consumer buying interest. The correlation test shows that product quality has a calculated r value of 0.68 and price of 0.62, both of which are greater than r table (0.2787), indicating a significant relationship. Partial regression test (t-test) shows that product quality (t count = 38.83) and price (t count = 6.96) have a significant effect on purchase intention (t table = 2.01063). The simultaneous test (F-test) shows that product quality and price together have a significant effect on buying interest with an F value of 26.1168 (F table = 3.200). The coefficient of determination (R2) shows that product quality and price explain 52.63% of the variation in consumer buying interest, while 47.37% is influenced by other factors. The results of this study provide insight for business owners in improving quality and pricing strategies to increase competitiveness and sales volume.

This study wants to find out more about "The Influence between Entrepreneurial Knowledge and Social Media with Entrepreneurial Interest" in accordance with the main problem raised, namely the influence of knowledge about entrepreneurship and social media on entrepreneurial interest in young generation in the Sidoarjo. The background of this research on entrepreneurial interest is that there are still many young who prefer to work as employees in a company, while they also have opportunities in entrepreneurship as an additional income or can be made as the main job. With the social media knowledge that the younger generation has, it can support their business. The purpose of this study is to find out: how the influence between entrepreneurial knowledge and social media on entrepreneurial interest. The method used in this study is a correlational method that aims to measure the relationship between various variables. Meanwhile, to support this research obtained from interviews, observations, making google forms. The target in this study is young generation in the Sidoarjo area, a sample taken by 100% of the population. After conducting several ways of research or data collection, it will be calculated to determine the results. The conclusion of this study is that there is a relationship between entrepreneurial knowledge and social media knowledge in supporting the business itself, so that it can attract the interest of the younger generation in entre.

This research aims to determine the influence of Investment Knowledge and Financial Literacy on Investment Interest in the Capital Market with the Development of Digital Technology as a Moderating Variable. The population of this study is students of the Faculty of Economics and Business, Universitas Putra Indonesia "YPTK" Padang. The sampling technique used is Simple Random Sampling with a sample of 100 students. Data collection techniques used a questionnaire and analyzed the data using Multiple Regression Analysis through the SPSS 25 application program. The results of the study indicate that Investment Knowledge and Financial Literacy have a significant effect on Investment Interest in the Capital Market with the Development of Digital Technology moderating the relationship between Investment Knowledge, Financial Literacy, and Investment Interest in the Capital Market. The Contribution of Investment Knowledge and Financial Literacy is 52.8%, and the Contribution of Investment Knowledge, Financial Literacy, and Development of Digital Technology is 54.3%.

This research aims to determine the influence of CPO prices, inflation rates and the Rupiah exchange rate on share prices of companies in the palm oil plantation sub-sector listed on the Indonesia Stock Exchange in 2017-2021. The type of research used is quantitative research with the data source used is secondary data. The sample in this research was 12 oil palm plantation companies using a purposive sampling technique, namely a sampling technique that sets certain criteria. This research uses panel data regression with the selected model, namely the random effect model. The classical assumption tests used include normality tests and multicollinearity tests with t-statistic hypothesis tests, F-statistics and coefficient of determination. The partial research results show that CPO prices have a significant effect on stock prices, the inflation rate has a significant effect on stock prices and the rupiah exchange rate has a significant effect. Meanwhile, the research results simultaneously show that CPO prices, inflation rates and the rupiah exchange rate have a significant effect on stock prices.

This research aims to determine the influence of product variation (X1), price (X2) and taste (X3) variables on consumer loyalty (Y) in Tahu Sadis Joyoboyo, Kediri City. This type of research is quantitative research. The data collection techniques used are primary data and secondary data. The sample selection used the saturated sampling method, the number of samples in the research was 85 respondents from Tahu Sadis Joyoboyo, Kediri City. This research data was obtained through questionnaires, interviews and literature studies. The analysis techniques used are Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, T Test, F Test and Coefficient of Determination Test.The results of the research obtained the multiple linear regression equation Y= -4.748 + 0.470X1 + 0.283X2 + 0.569X3 and the results of the t test for product variation, price and taste variables had a partially significant effect on consumer loyalty with sig < 0.05. The F test results obtained Fcount results with a significance value of 0.000 < 0.05. From the results of the analysis it can be concluded that product variety, price and taste have a simultaneous and significant effect on consumer loyalty to Tahu Sadis Joyoboyo Kediri.

Pesticides are toxic substances that have a negative impact on human health problems. Anemia is one of the chronic effects of pesticide. The effect of pesticides to the farmer’s health, decreasing production or increasing destruction of red blood cells. The purpose of this study was to analyze the relationship of pesticide exposure with anemia in the blood of pesticide spraying workers at PT. X. The research method used is Cross Sectional at PT. X with a total sample of 61 workers was obtained by Simple Random Sampling. Information was obtained through interviews with questionnaire and examination of hemoglobin levels using a portable hemoglobin meter. Based on the results of the analysis using chi square data, it was found that pesticide exposure were associated with anemia (p = 0.011). It is expected that sprayers pay more attention to the impact of using pesticides with health.