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This study aims to determine the influence of knowledge, awareness, and utilization of information technology on individual taxpayer compliance in KP2KP Sragen. The hypothesis of this study is that knowledge, awareness, and utilization of information technology have a positive effect on individual taxpayer compliance. This study uses a survey method conducted on individual taxpayers in Sragen Regency. This type of research uses quantitative data used in this study from the results of questionnaire data which are then processed using the SPSS application. The data source is primary data. The sampling technique in this study uses the convenience sampling method with 100 taxpayers as respondents. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the results of the X1 t-test are negative and not proven true. The X2 t-test has a significant positive effect and is proven true. X3 has a significant negative effect and is not proven true. The F test shows a significant influence simultaneously. The results of the coefficient of determination mean that the contribution of the influence of the independent variable is 25.7% while the remaining 74.3% is explained by other variables besides the independent variables studied by the author, for example Tax Sanctions, Taxpayer Income, Tax Socialization, and Patriotism

In the increasingly developing digital era, the role of influencers on social media has become increasingly significant in influencing consumer behavior and their purchasing intentions. This study aims to quantitatively analyze the relationship between the presence of influencers on social media and consumer purchasing intentions. This research aims to determine how influencers and social media (TikTok) influence the purchasing intentions of Wardah products among female students of STBM Dua Sudara Bitung. This research uses a descriptive quantitative research design. The sample in this study was 77 respondents with a purposive sampling method. In addition, multiple linear regression analysis shows that factors such as age and gender can moderate the relationship between the presence of influencers on social media and purchasing intentions. For example, the millennial generation may be more likely to be influenced by influencers in their purchasing decisions compared to older generations. The data of this study were analyzed using the SPSS program. After the data was tested using a correlation test, the findings in this study obtained a value of 0.717. Then the value in the determination test was 0.000>0.05, which means there is a significant relationship. Furthermore, the results of the simple linear regression test showed that the calculated t-value was greater than the table t-value, indicating significant significance. This means that influencers and social media (TikTok) have a strong influence on Wardah product purchase intention among female students at STBM Dua Sudara Bitung.

Poverty is one of the most difficult economic problems to solve. This problem occurs in all countries. Among the causes of poverty are poor human resources, a low quality of life, a rising unemployment rate, and a decrease in job availability each year, as well as wages that do not match living costs. This is not only due to low human resources; the government also plays a crucial role in this issue. The poverty rate is unavoidable, so an appropriate solution is needed to address this issue. One step to reducing poverty is to analyze which economic instruments can be optimized, especially in the Sidoarjo region. The poverty rate in Sidoarjo is quite high. The open unemployment rate in Sidoarjo ranks third in East Java province. Therefore, the author was interested in conducting this research. This study aims to determine the effect of the distribution of zakat, infaq, and alms (ZIS) funds, GRDP, and open unemployment on the poverty rate in Sidoarjo in 2013-2023. This study uses a quantitative method with multiple linear regression analysis. The data processing tool used is SPSS. The results of the T test indicate that the distribution of ZIS funds has a significant effect on the poverty rate, while GRDP and open unemployment do not have a significant effect on the poverty rate partially. The F test shows that the distribution of ZIS funds, inflation, and GDP have a significant effect on the poverty rate simultaneously in the period 2013-2023. The limitation of this study is the use of variables that affect the poverty rate, so that future researchers can add or change these variables with other variables related to poverty.

The rapid advancement of smartphone technology has shaped consumer buying behavior, especially among students who depend on these devices for learning and social interaction. This research examines how product features and price perceptions influence students’ decisions to purchase Oppo smartphones in Malang City. Using a quantitative research design, data were obtained through questionnaires distributed to 428 respondents and processed using multiple linear regression analysis. The findings indicate that both product features and perceived price positively and significantly affect purchasing decisions, with product features demonstrating a more dominant role. The proposed model accounts for 66.2% of the variance in purchase decisions, suggesting that these two factors play a substantial part in shaping consumer choices. The results highlight the need for manufacturers like Oppo to focus on continuous feature improvements and maintain competitive pricing to strengthen market appeal. It is also suggested that future studies integrate additional variables such as brand image, marketing promotions, or user experience to offer a broader and more in-depth explanation of the determinants influencing smartphone purchase behavior.

 This study aims to analyze the influence of community-based tourism innovation and community participation on tourism sustainability in Sumba Barat Daya, Indonesia. Employing a quantitative survey design, the research involved [number of respondents] local tourism actors. Data were analyzed using multiple linear regression to examine the effect of both independent variables on the dependent variable of tourism sustainability. The results reveal that both community-based tourism innovation and community participation have a positive and significant impact on tourism sustainability (R² = 0.586). Community-based tourism innovation emerges as the most dominant factor with a coefficient of 0.420 (p < 0.001), while community participation shows a coefficient of 0.315 (p < 0.001). These findings affirm that the development of sustainable tourism relies not only on the level of community participation but also on the capacity of local communities to innovate in managing tourism destinations. The novelty of this study lies in integrating the dimensions of innovation and participation within the context of community-based tourism in Eastern Indonesia, thereby enriching the literature on Community-Based Tourism (CBT) and providing a foundation for policymakers to formulate strategies for sustainable tourism development. The recommendations include strengthening community innovation capacity, enhancing participatory mechanisms, and fostering cross-sectoral synergy to support the achievement of the Sustainable Development Goals (SDGs), particularly SDG 1, SDG 8, SDG 11, and SDG 12.

The purpose of this study is to determine the influence of dimensions affiliate marketing (messenger, message, And environment) to behaviorimpulse buyingstudents on the productfashion and beauty Of platformTikTok. The research method used was a quantitative explanatory method, with data collection techniques in the form of a questionnaire answered by 96 respondents. Respondents were determined using the techniquepurposive samplingThis study uses analysis such as validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, t test, F test and coefficient of determination test (R2).2). Based on the analysis that has been carried out, the results obtained are thatmessenger, message, And environmenthas a positive and significant effect on impulse buying students on the productfashion and beauty Of platformTikTok partially and simultaneously

The rapid growth of financial technology has led to the emergence of digital wallets as an efficient and practical means of payment. One of the most widely used services in Indonesia is Shopeepay, particularly among Generation z, who are known for their adaptability to new technologies. This study aims to examine to influence of perceived usefulness (X1) and perceived risk (X2) on the intention to use digital wallets (Y), with Shopeepay payment method (M) as a moderating variable. This research employed a quantitative approach by distributing questionnaires to 60 University students who actively use Shopeepay. The collected data were analyzed using multiple linier regression and Moderated Regression Analysis (MRA). The findings reveal that perceived usefulness has a positive and significant effect on the intention to use Shopeepay (sig. 0,004<0,05). Perceived risk also shows a significant effect in thr multiple regression test (sig. 0,003<0,05), but becomes insignificant when tested with MRA (sig. 0,094>0,05). This suggests that impact of risk tends to weaken when moderated by the payment methode. Furthermore, the Shopeepay payment method itself does not significantly influence user intention (sig. 0,067>0,05) collectively, perceived usefulness and perceived risk significantly affect the intention to use Shopeepay (sig. 0,001).

This study aims to analyze the effect of financial performance, proxied by profitability (ROA) and liquidity (CR), on firm value measured by Tobin’s Q, with capital structure (DER) as a mediating variable. The research sample consists of 18 startup companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The method employed is panel data regression analysis, with the best model selected through the Chow Test, Hausman Test, and Lagrange Multiplier Test. The findings indicate that profitability and liquidity have a significant effect on capital structure. However, profitability, liquidity, and capital structure are not proven to have a direct effect on firm value. Furthermore, capital structure does not serve as a mediating variable. These results suggest that traditional financial metrics are not the main factors in assessing startup valuation in the Indonesian capital market. Other aspects, such as growth prospects and innovation, appear to play a more dominant role in determining firm value

This research was conducted on consumers of Ultra Milk UHT milk in Pameungpeuk District, Bandung Regency. The focus of this study is to determine the influence of green marketing and brand image on purchasing decisions, both gradually and partially. This study will use descriptive and associative methods. In this study, the unit of analysis is the individual, namely consumers of Ultra Milk UHT milk in Pameungpeuk District, Bandung Regency. The sample in this study was 150 respondents. Sampling was collected using certain considerations or criteria. The sampling method used in this study was multiple linear regression analysis. In addition, the validity and reliability of the research instrument based on research findings showed that variables were partially and simultaneously influenced by green marketing and brand image on the dependent variable (purchase decisions). The influence of green marketing on purchasing decisions was 24.62%, while the influence of brand image on purchasing decisions was 59%. The influence of green marketing and brand image on purchasing decisions was 83.8%.

Presently, several micro, little, and medium firms (MSMEs) encounter more intricate difficulties in financial management, particularly concerning efficient capital planning and allocation.  Numerous business proprietors continue to struggle with the effective management of financial resources due to insufficient financial knowledge regarding principles, a lack of confidence in resource management, an unsupportive financial attitude, or reliance on misconceptions about finance.  This study aims to examine the impact of financial knowledge, financial self-efficacy, and financial attitude on the capital budgeting decisions of micro, small, and medium enterprises (MSMEs) in Bandar Lampung.  This research employs a quantitative methodology with primary data gathered from 401 respondents chosen via purposive sampling.  Prior to the analysis of the data utilizing multiple linear regression with SPSS software, it underwent testing for validity, reliability, and classical assumptions.  The findings indicated that financial knowledge, financial self-efficacy, and financial attitude exerted a positive and significant impact on capital budgeting decisions, both individually and collectively.  The results affirm that the Theory of Planned Behavior is crucial in elucidating how knowledge, beliefs, and attitudes underpin rational, strategic, and sustainable decision-making for micro, small, and medium enterprises (MSMEs).

This study aims to analyze the effect of service quality on passenger satisfaction at Tingkir Bus Terminal, Salatiga City. Service quality is an essential factor in achieving customer satisfaction, especially in public transportation services that cater to the needs of the community. The study underscores the importance of efficient and reliable services in improving the overall passenger experience. This research uses a quantitative approach, employing a survey method with 100 respondents who are passengers at the terminal. Data were collected through a Likert-scale questionnaire, designed to measure various aspects of service quality such as timeliness, comfort, and customer support. The data were analyzed using SPSS version 26, with procedures including validity tests, reliability tests, simple linear regression, and hypothesis testing (t-test). The results show that service quality has a positive and significant effect on passenger satisfaction, suggesting that higher service quality leads to increased satisfaction. This finding emphasizes the critical role of service quality in enhancing the operational success of public transportation services. The study’s findings are expected to serve as valuable evaluation material for improving service quality and provide practical insights for terminal management to enhance passenger satisfaction in the future.

Indonesia's adolescent pregnancy prevalence necessitates comprehensive determinant identification for evidence-based preventive strategy formulation. This research analyzes correlations between reproductive health knowledge, parental role functioning, and peer influence on teenage pregnancy among female adolescents in Ciseeng Health Center, Bogor Regency, West Java Province. Cross-sectional design employed among 65 adolescents aged 15-19 years during October 2024-January 2025 using stratified random sampling. Data collection utilized validated questionnaires based on WHO Adolescent Sexual and Reproductive Health Indicators, Parental Monitoring and Support Scale, and Peer Pressure Inventory with Cronbach Alpha (α=0.84; 0.81; 0.79). Demographic characteristics showed 60% aged 17-19 years, 40% aged 15-16 years, with 55.4% experienced pregnancy validated through medical records. Univariate analysis identified knowledge deficiency (64.6%), parental dysfunction (63.1%), and high peer influence (66.2%). Chi-Square analysis confirmed associations of low knowledge (p=0.001; OR=3.5; 95% CI=1.8-6.7), inadequate parental roles (p=0.002; OR=3.2; 95% CI=1.6-6.1), and dominant peer influence (p=0.001; OR=3.8; 95% CI=1.9-7.2) with adolescent pregnancy. Multivariate logistic regression identified peer influence as strongest predictor (AOR=3.80; 95% CI=1.67-8.65).

This study aims to analyze the significant role of leadership, motivation, work discipline, and compensation in improving employee performance at PT Kereta Api Indonesia (Persero) Daop IV Semarang. This research adopts a quantitative associative approach, providing a clear understanding of the key factors that influence employee performance. Data were collected through a Likert-scale questionnaire, which was distributed to 80 respondents who are permanent employees of Daop IV Semarang. The data analysis was carried out using SPSS version 26, which included validity and reliability tests, as well as multiple linear regression, t-test, F-test, and the coefficient of determination (R²). The results reveal that leadership, motivation, work discipline, and compensation all have a positive and significant impact on employee performance. Among these variables, motivation was found to be the most dominant factor influencing performance. This finding suggests that fostering higher motivation and effective leadership can significantly enhance employee performance. This research provides practical implications for PT KAI management to enhance productivity through strengthening discipline culture, implementing fair compensation systems, and promoting participative leadership styles.

This study aims to analyze the influence of the role of the Port Authority (Syahbandar), communication skills, and the implementation of the International Safety Management (ISM) Code on maritime safety at the Padang Bai Ferry Port, Bali. Maritime safety is a top priority in maritime transportation operations, which is heavily influenced by the effectiveness of the Port Authority's supervision, the communication skills between the ship's crew and port officers, and the level of ISM Code implementation as an international standard for ship safety and risk management. This research uses a quantitative method with an associative approach to determine the relationships between variables. Data were collected through the distribution of questionnaires to 100 respondents, including the Port Authority, ship crews, and port officers. Data analysis was conducted using SPSS version 26 with multiple linear regression tests. The results of the study indicate that all three independent variables have a positive and significant influence on maritime safety. The role of the Port Authority has the most dominant influence in ensuring the seaworthiness of ships and compliance with regulations. The implications of this study emphasize the importance of improving maritime communication skills and strengthening the implementation of the ISM Code as the foundation for a sustainable maritime safety system.

This study examines the effect of employee competency development, performance evaluation, and remuneration on employee performance at the Religious Affairs Offices (KUA) in West Jakarta. As a public institution responsible for delivering administrative and community religious services, KUA faces challenges in ensuring effective human resource performance amid bureaucratic constraints and limited performance-based incentives. The study aims to analyze how the three human resource management (HRM) dimensions competency development, evaluation, and remuneration affect overall employee performance. A quantitative explanatory research design was employed using a structured questionnaire distributed to 120 employees across eight KUA offices. Data were analyzed using multiple linear regression supported by descriptive and classical assumption tests. The results indicate that performance evaluation and remuneration have significant positive effects on employee performance, while competency development shows a positive but statistically insignificant effect. The model explains 49% of the variation in employee performance, suggesting that transparent evaluation systems and performance-based remuneration play a greater role than training programs alone in improving public service effectiveness. The findings contribute to strategic HRM theory by confirming that evaluation and reward mechanisms strengthen the link between competency and performance. It is concluded that integrating developmental, evaluative, and compensatory functions within a unified HR framework can enhance productivity and accountability in Indonesia’s public sector institutions.

Shipping safety is an essential prerequisite in global and domestic maritime operations. However, ship accident incidents remain an annual vulnerability, often caused by suboptimal safety systems. This study aims to analyze the partial effects of the Implementation of the International Safety Management (ISM) Code (X1), the Implementation of Shipping Navigation Aids (SBNP) (X2), Master's Responsibility (X3), and Crewing (X4) on Shipping Safety (Y) at Gresik Public Port, East Jawa. The method used is descriptive and quantitative analysis with multiple linear regression. The research population consists of ship crew members at Gresik Port, with a sample of 100 respondents selected through the Quota Sampling technique. The results of the regression analysis show the equation Y = -1.480 + 0.293X1 + 0.314X2 + 0.187X3 + 0.311X4 + \mu. The partial hypothesis test (t-test) confirms that all independent variables have a positive and significant effect on Shipping Safety. The most dominant variable influencing Shipping Safety is SBNP Implementation (X2) with a coefficient of 0.314, followed closely by Crewing (X4) with a coefficient of 0.311. The Coefficient of Determination (R^2) is 0.685, indicating that 68.5% of the variation in Shipping Safety is influenced by these four variables. These findings underscore the importance of investing in technology-based navigation infrastructure and enhancing the competence of maritime human resources in high-traffic operational areas.

This study analyzes the influence of Service Quality, Facilities, Supervision, and Effectiveness on Parking Levies (Retribusi Parkir) in Blitar City. Motivated by the Blitar City Transportation Agency's failure to meet its 2022 Local Own-Source Revenue (PAD) target from parking levies, this quantitative study employs Multiple Linear Regression (MLR) on a sample of 100 parking service users. Classical assumption tests confirm the regression model is normally distributed and free from multicollinearity and heteroscedasticity issues. Partially, all independent variables Service Quality (\beta=0.38), Facilities (\beta=0.200), Supervision (\beta=0.331), and Effectiveness (\beta=0.329) were found to have a positive and significant effect on Parking Levies. The Adjusted R Square value of 86.8% indicates a high predictive power of the model. Crucially, the findings highlight that Supervision and Effectiveness factors, reflecting internal governance and regulatory enforcement, are the primary determinants of successful parking levy collection, surpassing the influence of direct Facilities and Service Quality. The implications suggest a need for governance reform focusing on strict supervision and digitalization to mitigate revenue leakage.

The rapid development and population growth in Bekasi Regency, Indonesia, have resulted in increasing traffic density and a corresponding rise in road traffic accidents (RTA), particularly along the critical 28 km Kalimalang Inspection Highway, locally known as "Jalur Tengkorak." This study aims to analyze the simultaneous and partial influence of Vehicle Factors (X1), Human Factors (X2), and Road Physical Condition Factors (X3) on RTA (Y). A quantitative descriptive approach utilizing Multiple Linear Regression (MLR) was employed, based on primary data collected through questionnaires from 100 motorcycle riders and secondary data from Polresta Bekasi (2022). The findings confirm that all three variables significantly and positively influence RTA, resulting in the model \hat{Y} = 2.218 + 0.302 X1 + 0.161 X2 + 0.289 X3 + \mu. The adjusted coefficient of determination (R^2) is 0.514, indicating that 51.4\% of RTA variation is explained by these factors. Crucially, the Road Physical Condition Factor (X3) emerged as the strongest predictor (t=4.429, \beta=0.385), surpassing the traditional dominance of human error. This key finding suggests that mitigation strategies must prioritize urgent infrastructure repair addressing potholes, road waves, and insufficient markings to significantly reduce accident frequency in this corridor.

Customer Loyalty is critically influenced by several factors, including Service Quality, Customer Trust, and Price.1 This study aims to analyze the partial and simultaneous influence of Service Quality (X_1), Customer Trust (X_2), and Price (X_3) on Customer Loyalty (Y) toward Maxim online transportation services in Semarang City.1 Utilizing a quantitative associative method, data were collected from a sample of 100 Maxim users (N=100) via incidental sampling and analyzed using multiple linear regression (SPSS).1 The analysis confirmed that all three independent variables positively and significantly influence Customer Loyalty (all t_{hitung} > 1.98498).1 Service Quality (X_1) was determined to be the most dominant factor (\beta = 0.400, t=4.500), highlighting that driver performance, service assurance, and responsiveness are the primary drivers of long-term loyalty., 10 The overall regression model demonstrated a strong explanatory power, with an estimated Adjusted R^2 of 0.650, indicating that 65.0\% of the variation in Customer Loyalty is explained by these three factors. Managerial implications suggest focusing resources on continuous service improvement and maintaining high integrity (Trust) to convert consumer satisfaction into sustainable loyalty.

The main objective of this research is to analyze the simultaneous and partial influence of helmet use behavior, vehicle condition, and traffic discipline on driving safety levels on the Pandanaran Road Section, Boyolali Regency. High motorcycle usage in Indonesia contributes significantly to high accident rates, where human, vehicle, and regulatory factors are crucial elements that need in-depth assessment. The study employs a quantitative approach with a survey method, involving 100 motorcycle riders crossing the road using the Incidental Sampling technique. Data was analyzed using Multiple Linear Regression. The results indicate that all three independent variables (helmet use behavior, vehicle condition, and traffic discipline) have a positive and significant influence on driving safety. The vehicle condition variable was identified as the most dominant factor affecting driving safety, with a regression coefficient of 0.397. Overall, these three variables contribute 47.4% to driving safety. The implication of this finding emphasizes the importance of policy intervention that focuses not only on behavior but also on the supervision of vehicle technical roadworthiness.