Publication Search

This study aims to analyze the effect of education level on the quality of financial statements based on SAK EMKM, with accounting information systems as a moderating variable, focusing on coffee shop micro, small, and medium enterprises (MSMEs) in Kediri City, Indonesia. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 32 business owners or financial managers selected by purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) with SPSS software.The results indicate that education level has a positive and significant effect on the quality of financial statements, suggesting that higher educational attainment enhances accounting understanding and compliance with SAK EMKM. However, accounting information systems were found to weaken this relationship, indicating that system complexity, limited digital literacy, and insufficient technical training may reduce the effectiveness of education in improving financial reporting quality. These findings highlight that improving financial reporting quality among MSMEs requires not only higher educational capacity but also appropriate technological support and continuous technical assistance. This study contributes to the accounting literature by emphasizing the contextual role of accounting information systems in shaping the relationship between human capital and financial reporting quality in MSMEs.

This research aims to analyze the influence of job placement, fringe benefits, and work facilities on the performance of employees at Jawa Pos Kediri, both partially and simultaneously. The method used is quantitative with a descriptive and associative approach. Data were collected through the distribution of questionnaires to 50 respondents who are employees of Jawa Pos Kediri. The data analysis techniques used include multiple linear regression, t-test (partial), F-test (simultaneous), and the coefficient of determination (R²). The results indicate that both partially and simultaneously, job placement, fringe benefits, and work facilities have a positive and significant impact on employee performance. The R² value of 0.944 indicates that 94.4% of the variation in employee performance can be explained by these three variables, while the remaining 5.6% is influenced by other factors. Therefore, this study emphasizes that appropriate job placement, adequate benefits, and sufficient work facilities are important factors in improving employee performance at Jawa Pos Kediri. Thus, the company management needs to pay more attention to these three aspects to create a productive and sustainable work environment.

This study aims to examine the effect of profitability ratios, namely Earnings per Share (EPS), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), on the stock price of PT Ciputra Development Tbk during the 2016–2023 period. The research employs a quantitative approach with a causal research design using secondary data derived from quarterly financial statements and stock closing prices published by the Indonesia Stock Exchange. The data were analyzed using multiple linear regression, supported by classical assumption tests, partial hypothesis testing (t-test), simultaneous testing (F-test), and the coefficient of determination (R²). The results show that EPS, NPM, and ROA do not have a significant effect on stock prices, while ROE has a positive and significant effect. Simultaneously, all profitability variables do not significantly influence stock prices. The coefficient of determination indicates that profitability ratios explain a relatively small proportion of stock price variation, suggesting that stock prices in the property sector are influenced more by external and market-related factors than by short-term profitability indicators. These findings imply that ROE is the most relevant profitability indicator for investors in assessing property sector stocks, while other profitability ratios play a limited role.

This study aims to analyze the factors influencing members’ decisions to take murabahah financing at BMT Mentari Umat Wangon. The research employed a quantitative approach with descriptive and verification methods. The population consisted of active members using murabahah financing, selected through purposive sampling. Independent variables included service quality, knowledge of Islamic products, trust, location, promotion, profit margin, and financing procedures, while the dependent variable was the members’ financing decision. Data were analyzed using multiple linear regression after validity, reliability, and classical assumption tests. The results show that service quality, Islamic product knowledge, trust, profit margin, and financing procedures significantly affect members’ decisions, whereas location and promotion have no significant effect. The most dominant factors are service quality and institutional trust. These findings support the Theory of Planned Behavior (TPB), which emphasizes that attitudes, trust, and perceived control are key determinants of financial decision-making. The study implies that BMT should enhance service quality, strengthen financial literacy related to Islamic products, and develop digital-based service systems to improve efficiency and competitiveness.

This study aims to determine the effect of location, store atmosphere, and content marketing on Generation Z consumer purchasing decisions at Hakui Kopi 0 KM Tulungagung. This type of research uses quantitative research with associative methods. Sampling was carried out using purposive sampling method, the population in this study were generation z consumers at Hakui Kopi 0 KM Tulungagung. The data used in this study are primary data using a questionnaire and get a sample size of 144 which can be obtained using Hair's formula. The analysis technique used in this study consists of validity test, reliability test, classical assumption test, multiple linear regression analysis, t test, F test, and determination coefficient test (R2). The results of the study indicate that partially the location has a positive and significant effect on purchasing decisions with a significance value of 0.000> 0.05. Furthermore, Store Atmosphere partially has a positive and significant effect on Purchasing Decisions with a significance value of 0.000 <0.05. Content Marketing has a positive and significant effect on Purchasing Decisions with a significance value of 0.000> 0.05. The influence of Location, Store Atmosphere, and Content Marketing simultaneously has a positive and significant effect on Generation Z Consumer Purchasing Decisions at Hakui Kopi 0 KM Tulungagung.

This study aims to determine the effect of service quality (X1), electronic word of mouth (e-WOM) (X2), and consumer experience (X3) on purchasing decisions (Y) among consumers of Facebook Marketplace in Kediri. This research is a quantitative study processed using statistical methods. The data collection techniques used were primary and secondary data. The sampling technique employed was incidental sampling, with a total sample of 96 respondents. The research data were obtained through questionnaires, literature studies, and documentation. The analytical techniques used include validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and the coefficient of determination test. The results of the multiple linear regression analysis yielded the equation:Y = 5.686 + 0.191X1 + 0.242X2 + 0.425X3 + e. The t-test results showed that the service quality variable obtained a t-value of 2.215 with a significance level of 0.029, the e-WOM variable obtained a t-value of 2.072 with a significance level of 0.041, and the consumer experience variable obtained a t-value of 4.557 with a significance level of 0.000. The F-test results showed an F-value of 39.217 with a significance level of 0.000. Based on these results, it can be concluded that there is a partial effect of service quality on purchasing decisions, e-WOM on purchasing decisions, and consumer experience on purchasing decisions. Moreover, there is a simultaneous influence of service quality, e-WOM, and consumer experience on purchasing decisions.

This study aims to analyze the influence of product differentiation, social media promotion, and service quality on consumer purchase intention at Tea Break Sambi Kediri. The research employed an associative quantitative approach using a survey method with questionnaires distributed to 88 respondents selected through an accidental sampling technique. Data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with SPSS version 25. The results revealed that both partially and simultaneously, product differentiation, social media promotion, and service quality have a positive and significant effect on purchase intention. Social media promotion is the most dominant variable influencing consumer buying interest, followed by service quality and product differentiation. These findings highlight the importance of creative digital promotion strategies and high service quality in enhancing consumer attraction and loyalty. This research provides practical implications for business owners in designing digital-based marketing strategies and academic contributions to the development of consumer behavior and marketing strategy literature within modern beverage SMEs.

This study aims to analyze the influence of work facilities, competence, and work conflict on employee productivity at UD Karya Pala Kediri, both partially and simultaneously. The research employed a quantitative approach with a causal associative design. The population consisted of 36 employees, all of whom were included as respondents using a saturated sampling technique. Data were collected through questionnaires using a five-point Likert scale and analyzed using validity, reliability, classical assumption tests, and multiple linear regression analysis. The results indicate that work facilities, competence, and work conflict have a positive and significant effect on work productivity, both partially and simultaneously, with a coefficient of determination (R²) value of 0.862. This means that 86.2% of the variation in work productivity is explained by these three variables, while the remaining 13.8% is influenced by other factors outside the research model. The findings highlight that improving employee productivity can be achieved through adequate work facilities, continuous competence development, and constructive conflict management within the workplace.

This study aims to analyze the effect of price, promotion, and location on customer satisfaction at The Daily Wash Laundry Kediri. This research employs a quantitative associative approach to examine the causal relationship among variables. The sample consists of 170 respondents selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire and analyzed through validity and reliability testing, classical assumption tests, and multiple linear regression analysis using SPSS version 26. The results show that price, promotion, and location each have a positive and significant effect on customer satisfaction. Simultaneously, the three variables significantly influence customer satisfaction with a determination coefficient value of 0.908, indicating that 90.8% of customer satisfaction variation can be explained by these variables. These findings indicate that a combination of appropriate pricing, effective promotion, and strategic location significantly enhances customer satisfaction in the modern laundry service industry.

This study aims to analyze the relationship between the intensity of playing the online game Mobile Legends and the consumptive behavior of university students at Universitas PGRI Ronggolawe Tuban. The research was motivated by the growing phenomenon of digital consumption among students, particularly through virtual item purchases via microtransactions. A quantitative correlational approach was employed, using purposive sampling involving 40 active student players of Mobile Legends. Research instruments consisted of Likert-scale questionnaires measuring two main variables: gaming intensity (frequency and duration) and consumptive behavior (impulsive buying, wastefulness, and non-rational consumption). Data were analyzed using Spearman’s rho correlation test, revealing a positive and significant relationship between gaming intensity and consumptive behavior (r = 0.558; p < 0.05). These findings indicate that higher gaming intensity increases students’ tendency toward hedonic and symbolic digital consumption. The study highlights that students’ consumptive behavior in the digital era is shaped not only by economic factors but also by social influence, self-control, and emotional gratification. The research implies the need for enhanced digital financial literacy and self-regulation awareness among students to mitigate excessive consumptive behavior.

This study aims to analyze the influence of price, service quality, and product quality on consumer satisfaction at Herbal Medicine MSMEs in Pare, Kediri. The research uses a quantitative associative approach to explain the causal relationship between variables. Data were collected through a questionnaire distributed to 133 respondents selected using accidental sampling. The instrument was tested for validity and reliability, followed by classical assumption tests to ensure data normality, linearity, and consistency. Data analysis employed multiple linear regression using SPSS version 25, with t-test and F-test used to examine partial and simultaneous effects, and the coefficient of determination (R²) to measure model strength. The results indicate that price, service quality, and product quality significantly influence consumer satisfaction, both partially and simultaneously. Service quality and product quality have a positive and dominant impact, while price shows a negative relationship, indicating that consumers remain sensitive to pricing changes. The model explains 76.4% of the variation in consumer satisfaction, confirming that maintaining service excellence and consistent product quality are key to improving satisfaction and loyalty among herbal medicine consumers.

This study aims to analyze the influence of work motivation and work ability on employee job satisfaction at the Department of Marine and Fisheries of Bima Regency. The research employed a quantitative approach with an associative type of study. The population consisted of 67 employees, and a sample of 38 civil servants was selected using a purposive sampling technique. Data were collected through a closed-ended questionnaire using a five-point Likert scale and analyzed using multiple linear regression with SPSS version 26. The validity and reliability tests confirmed that all items were valid and reliable. The results indicate that work motivation has a positive and significant effect on job satisfaction, and work ability also shows a positive and significant impact. Simultaneously, both variables significantly influence job satisfaction with a coefficient of determination (R²) of 0.967, meaning that 96.7% of job satisfaction variation is explained by motivation and work ability. These findings confirm that enhancing employee motivation and competence is a strategic factor in improving job satisfaction and performance in public sector organizations.

This study aims to analyze the effect of the Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Assets (ROA) at PT Sido Muncul Tbk for the period 2019–2023. The research employs a quantitative associative approach using secondary data obtained from the company’s annual financial reports. The analytical method applied is multiple linear regression with the assistance of SPSS version 26. Prior to hypothesis testing, the model was examined using classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that DER has a positive and significant effect on ROA, indicating that a proportional increase in debt utilization can enhance company profitability. Similarly, CR has a positive and significant effect on ROA, implying that maintaining healthy liquidity strengthens asset efficiency. Simultaneously, DER and CR significantly influence ROA with a coefficient of determination (R²) of 0.887, meaning that 88.7% of profitability variation is explained by these two variables. These findings confirm that balancing capital structure and liquidity is a key determinant in improving financial performance within Indonesia’s pharmaceutical sector.

This study aims to analyze the effect of price, green knowledge, and electronic word of mouth (eWOM) on purchase intention toward electric bicycles in Kediri City. A quantitative approach with a causal-comparative design was employed. Data were collected through an online questionnaire involving 112 respondents familiar with electric vehicle concepts, using purposive sampling. The validity and reliability tests confirmed that all research instruments were valid and reliable. Data analysis was performed using multiple linear regression with SPSS version 26. The results reveal that all independent variables have a positive and significant effect on purchase intention, with an R² value of 0.893. Among them, eWOM has the most dominant influence compared to price and green knowledge. These findings indicate that reasonable price perception, adequate environmental knowledge, and positive online reviews simultaneously enhance consumers’ purchase intention for electric bicycles. This study supports the Theory of Planned Behavior in explaining eco-friendly purchasing behavior and provides strategic implications for companies to apply value-based pricing, environmental education campaigns, and effective digital promotion strategies.

This study aims to analyze the influence of work discipline, work motivation, and incentive provision on employee performance in the production department of PT Wonojati Wijoyo. The study employed an associative quantitative approach, with 65 respondents selected using a purposive sampling technique. Data were collected through a five-point Likert-scale questionnaire that passed validity and reliability tests. The data were analyzed using multiple linear regression with SPSS version 29, including classical assumption tests, t-test, F-test, and the coefficient of determination (R²). The results show that work discipline has a positive and significant effect on employee performance, while work motivation and incentive provision have no significant effect. However, simultaneously, the three variables significantly affect employee performance, with a coefficient of determination of 77.9%, indicating that the remaining 22.1% is influenced by other factors not included in the model. These findings highlight the importance of implementing human resource management policies that balance discipline, reward systems, and motivation programs to improve employee performance sustainably.

This study aims to analyze the differences in financial performance between PT Ciputra Development Tbk (CTRA) and PT Pakuwon Jati Tbk (PWON) during 2019–2023 based on liquidity, profitability, solvency, and dividend policy ratios. A quantitative approach with a descriptive-comparative method was employed. The study utilized secondary data obtained from the annual financial reports of both companies listed on the Indonesia Stock Exchange. Financial ratios were analyzed, including the Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR). Data normality and homogeneity tests were conducted, followed by Independent Sample t-Test and Mann–Whitney U test using SPSS version 26 to identify statistical differences. The results indicate no significant differences between CTRA and PWON in CR, ROA, and DPR, but a significant difference in DER, where CTRA shows higher leverage compared to PWON. These findings suggest that the key distinction between the two companies lies in their capital structure rather than profitability or dividend policy, reflecting different financial management strategies within Indonesia’s property sector.

This study aims to examine the influence of transformational leadership, work motivation, and organizational culture on organizational commitment at PT Kembang Jawa Permai. The research employs a quantitative approach with an associative causal design, using a survey method and data collected through a questionnaire distributed to all 46 employees as respondents. The sampling technique used is saturated sampling, considering the small population size. Data analysis was performed using multiple linear regression analysis with validity, reliability, and classical assumption tests (normality, multicollinearity, heteroscedasticity, and linearity) conducted beforehand to ensure model accuracy. The results indicate that transformational leadership, work motivation, and organizational culture each have a positive and significant effect on organizational commitment, both partially and simultaneously. Among the three variables, organizational culture shows the most dominant influence, indicating that strong organizational values and teamwork orientation play a key role in strengthening employee commitment. The coefficient of determination (R²) of 0.848 implies that 84.8% of the variation in organizational commitment can be explained by the three independent variables. This study contributes to human resource management theory and provides practical insights for organizations to enhance employee commitment through effective leadership, motivation, and cultural reinforcement.

This study aims to analyze the influence of work ethic, work spirit, and physical work environment on employee performance at the Regional Revenue, Financial, and Asset Management Agency (BPPKAD) of Kediri City. This research employed an associative quantitative method with a descriptive approach. The population consisted of 215 employees, and a purposive sampling technique was used to select 100 respondents. Data were collected using a five-point Likert scale questionnaire that had been tested for validity and reliability. Data analysis was conducted through classical assumption tests and multiple linear regression analysis using SPSS version 26. The results indicate that work ethic, work spirit, and physical work environment have a positive and significant effect on employee performance, both partially and simultaneously. The coefficient of determination (R²) value of 0.693 shows that 69.3% of employee performance variation can be explained by the three independent variables. Therefore, improving employee performance at BPPKAD Kediri City can be achieved by strengthening work ethics, increasing work spirit, and creating a comfortable and productive physical work environment.

This study aims to analyze the effect of physical work environment, work motivation, and teamwork on employee performance at PT Adira Dinamika Multi Finance Tbk. The research employed a quantitative approach with a survey method involving all 51 employees as the total sample using a saturated sampling technique. Data were collected using a five-point Likert scale questionnaire developed from the theories of Herzberg, Luthans, and Tuckman. Validity and reliability tests were conducted to ensure instrument quality, while data were analyzed using multiple linear regression with SPSS version 26. Classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation, were performed to verify the model’s adequacy. The results indicate that the physical work environment, work motivation, and teamwork have positive and significant effects on employee performance, both partially and simultaneously. Among these variables, work motivation exerts the strongest influence on performance improvement. Overall, the three independent variables explain 84.2% of the variation in employee performance, while the remaining 15.8% is explained by other factors not included in the model. These findings highlight the importance of strengthening employee motivation, improving workplace conditions, and fostering a collaborative work culture to enhance human resource management effectiveness in the financial service industry.

This study aims to analyze the influence of emotional intelligence, work discipline, and job commitment on employee productivity at DP3AP2KB Kota Kediri. The research employed a quantitative approach with a population of 45 employees, all of whom were included as the sample using a saturated sampling technique. The research instrument was a five-point Likert-scale questionnaire tested for validity and reliability. Data were analyzed using multiple linear regression with the aid of SPSS version 25, preceded by validity, reliability, and classical assumption tests (normality, multicollinearity, and heteroscedasticity). The results indicate that emotional intelligence has a significant partial effect on employee productivity, while work discipline and job commitment show no significant effect. However, simultaneously, the three independent variables significantly affect productivity with an Adjusted R² value of 0.846. These findings highlight that emotional intelligence is the dominant factor influencing productivity, whereas work discipline and job commitment function more as basic requirements already embedded within bureaucratic systems. The practical implication of this study suggests the need for soft skill development programs, emotional management training, and the improvement of employees’ interpersonal skills to enhance productivity in the public sector.