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This research aims to analyze the influence of tax avoidance on company value and the role of institutional ownership as a moderating variable. Tax avoidance is measured using the Effective Tax Rate (ETR), while company value is measured using Tobin's Q. Institutional ownership is measured based on the percentage of shares owned by institutions. The research was conducted on companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period using a purposive sampling method, resulting in 120 observations. Data analysis was carried out using multiple linear regression and interaction tests. According to the study's findings, tax evasion significantly reduces a company's value. The inverse association between tax evasion and corporate value is mitigated by institutional ownership. These results offer investors and regulators useful insights into the relationships among business governance, shareholder value, and tax avoidance tactics.

This study aims to examine the influence of Islamic Corporate Governance on the performance of Maqasid Shariah in Islamic Commercial Banks in Indonesia. The performance of Maqasid Shariah is measured using the Maqasid Shariah Index, which consists of three main dimensions: educating individuals, establishing justice, and promoting public interest. The independent variables in this study include components of Islamic Corporate Governance, namely the Board of Commissioners, the Sharia Supervisory Board, and Independent Commissioners. Firm size and firm age are employed as control variables. The study uses a sample of Islamic Commercial Banks in Indonesia that are registered with the Financial Services Authority (OJK) during the period of 2021–2023, with a total of 33 data observations. Data analysis was conducted using panel data regression with the Stata 17 application. The results indicate that the Board of Commissioners and Independent Commissioners do not have a significant effect on Maqasid Shariah performance, while the Sharia Supervisory Board has a significant negative effect on the Maqasid Shariah performance of Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK).

Penelitian ini bertujuan untuk Untuk mengetahui pengaruh infrastruktur jalan terhadap pertumbuhan ekonomi, pengaruh infrastruktur listrik terhadap pertumbuhan ekonomi dan pengaruh infrastruktur jalan dan listrik terhadap pertumbuhan ekonomi di Indonesia. Jenis penelitian ini menggunaan penelitian kuantitatif. enelitian ini menggunakan data sekunder. Data sekunder yaitu data yang diperoleh dalam bentuk jadi dan telah diolah oleh pihak lainnya yang biasanya dalam bentuk publikasi. Jenis data yang digunakan berupa data Time Series (runtun waktu). Sumber data diperoleh dari Badan Pusat Statistik (BPS). Metode yang digunakan dalam penelitian ini adalah Regresi Linier Berganda. Berdasarkan penelitian yang telah dilakukan mengenai pengaruh infrastruktur terhadap pertumbuhan ekonomi di Provinsi Aceh, dalam penelitian dapat menarik kesimpulan bahwa Variabel infrastruktur jalan yang terdapat nilai probabilitasnya yaitu sebesar 0.1804 > 0.05 sehinngga dapat disimpulkan bahwa infrastruktur jalan tidak berpengaruh terhadap pertumbuhan ekonomi. Variabel infrastruktur listrik yang terdapat nilai probabilitasnya yaitu sebesar 0.0220 < 0.05 sehinngga dapat disimpulkan bahwa infrastruktur listrik berpengaruh terhadap pertumbuhan ekonomi   Kata kunci: Pusat Pertumbuhan Ekonomi, Infrastruktur Jalan, Infrastruktur Listrik

This study seeks to understand how students in Lampung Province are influenced by social media influencers, their level of investment knowledge, their capital, and their risk tolerance when it comes to investing. The research highlights the significant role of investment in the economic system, emphasizing its dual function as a funding source for companies and an opportunity for investors to gain returns. The increasing trend of investment in Indonesia, particularly among the youth, indicates a growing interest in capital markets. Utilizing a quantitative approach, data was collected from 136 active students through online questionnaires. The study used multiple regression methods to look at how investment interest was correlated with the independent variables (knowledge of investing, capital, risk tolerance, and social media influencers). The findings reveal that investment knowledge and the percentage of income allocated for investment positively and significantly affect students' investment interest. Conversely, the influence of social media and risk tolerance did not show a direct impact. Notably, income as a moderating variable demonstrated a complex role, weakening the direct effects of knowledge and investment percentage while strengthening the influence of risk tolerance. The study suggests enhancing financial literacy programs and encouraging early financial management education to foster investment interest among students.

Penelitian ini bertujuan untuk: (1) mengetahui gambaran Efektivitas kerja pegawai, Kompetensi SDM, dan Motivasi kerja; (2) menganalisis pengaruh Kompetensi SDM dan Motivasi kerja terhadap efektivitas kerja pegawai baik secara parsial maupun secara simultan.  Populasi dalam penelitian ini adalah Pegawai Kantor Dinas Kearsipan dan Perpustakaan Kabupaten Sikka, berjumlah 30 orang. Karena populasinya terbatas, maka penelitian ini dilakukan secara sensus atau sampling jenuh. Data dikumpulkan melalui quisioner dan dianalisis menggunakan metode deskriptif dan statistik inferensial yaitu regresi linier berganda. Pengujian hipotesis dilakukan melalui uji F  dan Uji t. Hasil  analisis  deskriptif menunjukan bahwa variabel efektivitas kerja pegawai dan motivasi kerja dikategorikan baik sedangkan kompetensi SDM dikategorikan kurang baik. Hasil statistik uji t menunjukkan bahwa secara parsial variabel Kompetensi SDM dan Motivasi kerja berpengaruh positif dan signifikan terhadap Efektivitas kerja pegawai. Hasil statistik uji F menunjukkan bahwa secara simultan semua variabel bebas berpengaruh signifikan terhadap efektivitas kerja pegawai. Hasil analisis determinasi menujukan kedua variabel bebas dalam penelitian ini mampu menjelaskan terhadap variasi naik turunnya Efektivitas kerja pegawai Kantor Dinas Kearsipan dan Perpustakaan Kabupaten Sikka  sebesar 74,80%.

In educational research, identifying variables and determining data sources are essential components in designing a systematic and accurate study. Research variables refer to the elements that are observed and measured within a study. These variables can include student achievement, motivation, teaching strategies, or learning environment conditions. Generally, variables are categorized as independent, dependent, control, or moderator variables. The independent variable is the influencing factor, while the dependent variable is the outcome. Control variables are held constant to avoid interference, and moderator variables affect the strength or direction of the relationship. The process of identifying variables begins with formulating the research problem and objectives. By reviewing theoretical frameworks and previous studies, researchers can focus their investigation on measurable aspects. For instance, in a study about the effectiveness of online learning on student performance, the independent variable is online learning, while the dependent variable is student achievement. Beyond identifying variables, researchers must also determine the appropriate types of data sources. Data sources are generally divided into two categories: primary and secondary. Primary data are collected directly from research subjects, such as through interviews, observations, or questionnaires. Secondary data, on the other hand, are obtained from existing sources like documents, books, journals, or official reports. The choice of data source must align with the research approach—quantitative, qualitative, or mixed methods. In quantitative research, primary data such as test scores or survey responses are used to measure variables numerically. In qualitative research, in-depth interviews and observations are commonly used to explore meanings and context. Using both types of data in combination can enhance data validity through triangulation. Ultimately, researchers must ensure the validity and reliability of their data, while also maintaining ethical standards in data collection and reporting. By understanding how to identify variables and select appropriate data sources, educational research can yield credible findings that contribute meaningfully to educational theory and practice.

Penelitian ini bertujuan untuk menginvestigasi secara empiris upaya optimalisasi kinerja karyawan melalui penerapan digitalisasi, budaya organisasi, serta kecerdasan intelektual, dengan studi kasus pada karyawan PT Bank Central Asia Tbk (BCA) Kantor Cabang Utama (KCU) Pemuda Semarang. Populasi dalam penelitian ini terdiri atas seluruh karyawan BCA KCU Pemuda Semarang pada tahun 2022, yang berjumlah 63 orang. Penelitian ini menggunakan metode sensus, di mana seluruh populasi dijadikan sebagai sampel penelitian. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner, sedangkan analisis data menggunakan perangkat lunak SPSS versi 21. Prosedur analisis meliputi uji validitas, uji reliabilitas, pengujian asumsi klasik, analisis regresi linier berganda, serta pengujian hipotesis melalui uji t dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa variabel independen, yaitu digitalisasi, budaya organisasi, dan kecerdasan intelektual, memiliki pengaruh positif dan signifikan terhadap kinerja karyawan, baik secara parsial maupun simultan. Nilai koefisien determinasi (R²) sebesar 0,785 menunjukkan bahwa ketiga variabel tersebut mampu menjelaskan 78,5% variasi dalam kinerja karyawan, sementara 21,5% sisanya dipengaruhi oleh variabel lain yang tidak dimasukkan dalam model penelitian ini.

This study aims to determine the effect of financial literacy and lifestyle on digital payments with the use of financial technology as an intervening variable for Jambi University digital business students Class of 2021 - 2024. This study uses a quantitative approach with a random sampling method. The population in this study, namely Jambi University digital business students in the 2021-2024 batch of 174 students and the sample of this study amounted to 64 students. The data collection technique used a questionnaire. The data analysis method in this study used Patrial Least Square and was processed using smartPLS 4.0 software. The results of this study found that: 1) Financial literacy has a positive and significant effect on digital payments. 2) Lifestyle has a positive and insignificant effect on digital payments. 3) Financial Literacy has a positive and significant effect on the use of financial technology. 4) Lifestyle has a positive and significant effect on the use of financial technology. 5) the use of financial technology has a positive effect on digital payments. 6) Financial Literacy has a positive and significant effect on digital payments with the use of financial technology as an intervening variable. 7) Lifestyle has a positive and insignificant effect on digital payments with the use of financial technology as an intervening variable.

This study aims to analyze and evaluate the impact of the implementation of PSAK No. 69 (Biological Assets) on market performance, with company performance acting as a mediating variable, in agricultural sector companies listed in Indonesia. PSAK No. 69 was adopted to improve transparency and reliability in the financial reporting of biological assets, which are a significant component in the agricultural industry. The research adopts a quantitative approach, utilizing secondary data derived from the annual financial reports of companies and stock price information accessed via the Indonesia Stock Exchange (IDX) and the official websites of relevant companies for the period of 2018–2023.The study investigates the relationship between the intensity of biological assets and company performance, as measured by Return on Equity (ROE), as well as the relationship between company performance and market performance, as measured by Stock Return. The analysis results indicate that the intensity of biological assets has a significant positive impact on ROE. However, the direct effect of biological asset intensity on Stock Return is not statistically significant. Nevertheless, the mediation test reveals that ROE has a significant positive effect on Stock Return, thereby confirming the mediating role of ROE in the relationship between biological asset intensity and Stock Return.These findings imply that the implementation of PSAK No. 69 indirectly affects market performance through its influence on company performance. This highlights the importance of financial performance as a transmission channel in understanding the market implications of accounting regulation changes. The study provides useful insights for investors, regulators, and other stakeholders in evaluating the financial and market consequences of biological asset accounting standards in the agricultural sector.

The capital market plays a strategic role in the economy as a means for companies to obtain long-term funding. Profitability, leverage, and firm size are fundamental factors that can influence market reaction. This study aims to analyze the effect of profitability and leverage on market reaction and examine the moderating role of stock performance. The data used is secondary data obtained from the annual financial reports of companies listed on the Indonesia Stock Exchange (IDX) for the period of 2022 to 2024. The results show that profitability have a positive and significant effect on market reaction, while leverage has a negative and significant effect on market reaction. However, stock performance failed to moderate the effect of profitability and leverage on market reaction. These findings support the Signaling Theory and Trade-Off Theory in the context of the Indonesian capital market. The implication of this research is that companies need to improve profitability and strengthen their financial structure to enhance investor confidence and improve market positioning.

In this area service is very important with many people who use it to travel far or near or just send package. Data analysis using path analysis with the help of SPSS 27 and SmartPLS 4.0 software. The results of the study indicate 1) there is no significant effect of service quality on customer satisfaction 2) there is a significant effect of customer relationship management on customer satisfaction 3) there is a significant effect of customer satisfaction on customer loyalty 4) there is an effect of service quality on customer loyalty 5) there is an insignificant effect of customer relationship management on customer loyalty 6) there is an insignificant effect of service quality on customer loyalty through customer satisfaction 7) there is a significant effect of customer relationship management on customer loyalty through customer loyalty.

Kualitas laporan keuangan masih menjadi topik hangat dalam era digitalisasi. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, pemahaman akuntansi, dan sistem informasi akuntansi terhadap kualitas laporan keuangan pada koperasi Mitra Sejati di Kabupaten Karanganyar. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan data primer dari kuesioner yang disebar. Populasi dalam penelitian ini adalah seluruh pegawai koperasi Mitra Sejati sejumlah 76 pegawai. Teknik pengambilan sampel menggunakan metode purposive sampling dari kriteria yang telah ditentukan pegawai yang memenuhi kriteria adalah sebanyak 50 pegawai yang terlibat dalam proses akuntansi dan pelaporan keuangan di Koperasi Mitra Sejati. Metode analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia dan pemahaman akuntansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Sistem informasi akuntansi berpengaruh positif namun tidak signifikan terhadap kualitas laporan keuangan. Penelitian kedepannya dapat ditambahkan variabel diklat akuntansi, kompensasi, dan akuntansi digital.

This study aims to see the effect of compensation on employee performance through job satisfaction as an intervening variable at PT Jambi Ekspres Televisi. The technique applied for this study is quantitative research. The population for this study was all employees of PT Jambi Ekspres Televisi as many as 30 people and for the research sample as many as 30 people. The data collection method used was a questionnaire that had been proven valid and reliable. The research analysis method used descriptive statistical analysis using the equation model structure (SEM), with Smart PLS 4.0 Software as a tool to process the data. The output of this study shows that compensation has a positive and significant effect on employee performance, compensation has a positive and significant effect on employee job satisfaction, job satisfaction has a positive and significant effect on employee performance, compensation has a positive and significant effect on employee performance through job satisfaction as an intervening variable.

Model penelitian ini dikemas dalam teori identitas sosial yang menggariskan bahwa identitas mampu menggolongkan anggotanya ke dalam kelompok dan identitas sosial kelompok menguatkan seorang anggota menaikkan posisi dirinya dan posisi kelompoknya. Dalam perspektif teori identitas sosial dibangun penelitian ini bertujuan untuk menguji bagaimana komitmen organisasi terbentuk untuk meningkatkan kinerja manajerial yang diprediksi oleh manajemen talenta dan kepemimpinan transformasional. Populasi penelitian adalah account representative pada seluruh Kantor Pelayanan Pajak Pratama di Sulawesi Selatan dengan metode pemilihan sampel purposif. Metode pengumpulan data dilakukan melalui survey online. Analisis data dilakukan dengan regresi berganda dan analisis jalur melalui pengujian sobel. Hasil penelitian menunjukkan bahwa manajemen talenta dan kepemimpinan transformasional berpengaruh positif dan signifikan terhadap komitment organisasi. Selanjutnya komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja manajerial. Demikian halnya dengan kepemimpinan transformasional yang berpengaruh positif dan signifikan terhadap kinerja manajerial. Namun tidak demikian halnya dengan manajemen talenta yang tidak berpengaruh signifikan terhadap kinerja manajerial. Temuan lanjutan dari penelitian ini, berdasarkan hasil perhitungan sobel test mengkonfirmasi bahwa komitmen organisasi memediasi pengaruh baik manajemen talenta maupun kepemimpinan transformasional terhadap kinerja manajerial

Sumber daya manusia merupakan poin utama dalam pembangunan bangsa, salah satunya adalah mengurangi angka pengangguran dengan berwirausaha. Dilakukannya studi ini guna untuk menunjukkan bagaimana motivasi, lingkungan keluarga, dan kewirausahaan pendidikan berdampak pada minat wirausaha Gen Y di Kecamatan Rembang. Generasi ini  lahir dari tahun 1980 hingga 2000, tinggal di Kecamatan Rembang dan ingin menjadi wirausahawan. Metode pengambilan sampel digunakan secara purposive. Kriteria yang digunakan meliputi: 1) generasi milenial kelahiran tahun 1980-2000 dan memiliki minat dalam usaha; dan 2) generasi milenial yang tinggal di Kecamatan Rembang. Data dianalisis dengan pengolahan analisis regresi linier berganda di alat bantu SPSS 24. Penelitian ini memiliki temuan, dimana semua faktor bebas yang dieliti yang terdiri dari variabel motivasi, lingkungan keluarga, dan pendidikan wirausaha masing-masing memberi dampak positif pada minat wirausaha generasi milenial di Kecamatan Rembang. Variabel motivasi, lingkungan keluarga, dan pendidikan wirausaha dalam model  riset ini hanya dapat mempengaruhi minat berwirausaha sebesar 37,4%, dan sebab-sebab lain menjelaskan 62,6%.

The purpose of this study was to determine and analyze the effect of profitability, liquidity, capital structure and solvency on the value of telecommunications companies listed on the Indonesia Stock Exchange for the 2019-2022 period with covid-19 as a control variable. The data used is secondary data from the company's financial statements. This study applied purposive sampling technique in sampling, obtained a sample of 8 telecommunications companies with 128 financial reports. This study applies quantitative methods using data analysis techniques, namely panal data regression analysis and using eviews 12 for data processing. From this study, the results obtained based on the t statistical test, firm value does not get a partially significant positive effect from profitability, liquidity, and firm value does not get a partially significant negative effect from solvency, but firm value gets a partially significant negative effect from capital structure and covid-19. Based on the f statistical test, the company value gets a significant effect simultaneously from profitability, liquidity, capital structure, solvency and covid-19.

Peran akuntansi sangat penting bagi keberlanjutan operasional suatu perusahaan. Akuntansi perpajakan sering mengalami permasalahan seperti penghindaran pajak yang agresif, integritas pelaporan perpajakan, kurangnya pemahaman karyawan. Populasi yang diambil dari seluruh karyawan dengan jumlah 100 populasi. Teknik pengambilan sampel menggunakan data sensus pemilihan subset individu dari seluruh populasi yaitu 50 sampel. Teknik pengumpulan data menggunakan penyebaran kuesioner. Penelitian ini merupakan penelitian deskriptif kuantitatif. Data penelitian dianalisis dengan bantuan program SPSS versi 25. Hasil penelitian ini ditemukan bahwa persepsi karyawan, kebijakan pajak perusahaan, pelatihan pajak, dan etika berpengaruh positif tehadap praktik akuntansi pajak. Bagi peneliti selanjutnya, memperluas dan menambah variabel- variabel lain sehingga memperoleh hasil variatif terhadap praktik akuntansi pajak, seperti kepatuhan pajak, efektifitas pajak, sistem akuntansi pajak.

Hubungan antara Resiliensi dan Stigma keluarga sangat penting terhadap kekambuhan pasien skizofrenia karena penderita skizofrenia sering kali mengalami kesulitan dalam bersosialisasi, yang diartikan sebagai kemampuan untuk membentuk hubungan kooperatif dan saling bergantung dengan orang lain.Tujuan dari penelitian ini untuk mengetahui hubungan antara resiliensi dan stigma keluarga terhadap kekambuhan pasien skizofrenia di Poliklinik Rumah Sakit jiwa Daerah dr.Samsi Jacobalis Provinsi Kepulauan Bangka Belitung Tahun 2024. Penelitian ini adalah penelitian kuantitatif dengan pendekatan cross-sectional. Sampel dalam penelitian ini adalah keluarga orang dengan gangguan jiwa yang tercatat dan terdaftar berkunjung di Poliklinik Rumah Sakit Jiwa Daerah dr.Samsi Jacobalis Provinsi Kepulauan Bangka Belitung sebanyak 58 orang. Analisa data menggunakan uji chi square dengan derajat kepercayaan 95%. Hasil penelitian ini didapatkan nilai p-value= 0,028, pada variabel resiliensi, dan untuk nilai p-value = 0,001, pada variabel stigma. Disimpulkan ada hubungan resiliensi dan stigma keluarga terhadap kekambuhan pasien skizofrenia di Poliklinik Rumah Sakit Jiwa Daerah dr.Samsi Jacobalis Provinsi Kepulauan Bangka Belitung Tahun 2024.Saran dari penelitian ini adalah diharapkan hasil penelitian ini digunakan sebagai literatur dan acuan untuk meningkatkan penyuluhan kepada masyarakat tentang pentingnya stigma keluarga dan resiliensi terhadap kekambuhan pasien skizofrenia.  

This study examines the impact of capital structure and financial performance on the firm value of manufacturing companies in the cement sub-sector listed on the Indonesia Stock Exchange, with ownership structure and audit opinion as intervening variables. Utilizing a quantitative approach, the research analyzes secondary data from financial reports of cement companies for the period 2019–2023. A purposive sampling method was employed, yielding five eligible companies. Data analysis was performed using Partial Least Square Structural Equation Modeling (PLS-SEM) with SmartPLS software.The results indicate a significant effect of capital structure and financial performance on firm value, both directly and through the intervening variables. Ownership structure and audit opinion are proven to mediate the relationship between independent and dependent variables, providing valuable insights into the dynamics of firm value in the cement industry. These findings offer important implications for company management in optimizing capital, enhancing financial performance, and gaining investor trust to improve firm value.

This research aims to analyze the influence of Destination Image on Interest in Recommending Sasak Beach Tourist Attractions with Destination Personality as a Moderating Variable. This type of research is quantitative descriptive with a sampling technique using purposive sampling and a sample size of 170 respondents based on the hair formula. The instrument in this study used a questionnaire arranged according to a Likert scale and data was collected by distributing the questionnaire that had been prepared and then given to respondents whose validity and reliability had first been tested. Based on the research that has been carried out, the following results were obtained: Destination Image (X) is in the sufficient category with a percentage of (3.33%). Interest in Recommending (Y) is in the sufficient category with a percentage of (3.32%). Destination Personality (Z) is in the sufficient category with a percentage of (3.34%). There is a positive and significant influence between the Destination image (X) variable on the Interest in Recommendation (Y) variable with a t-statistic value of 6.378 which is greater than the t-table value of 1.96 and a p-value of 0.00 which is smaller than 0.05. There is no positive and significant influence between the Destination Personality (Z) variable which moderates the relationship between Destination Image (X) and Interest in Recommending (Y) with a t-statistics value of 0.885 which is smaller than 1.96 with a p value of 0.885. 0.377 is greater than 0.05, and the original ample value is 0.037.