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Firm value represents the value required by investors to make investment decisions, as reflected in the company's market price. It also represents the growth value for shareholders, which is mirrored in the company's stock market price. Firm value signifies the prosperity of shareholders; when the firm's value is high, shareholder prosperity is also high. The objective of this study is to determine the influence of financing decisions, profitability, solvency, and company size on firm value. The population consists of industrial sector companies listed on the Indonesia Stock Exchange (IDX) with financial statements for the 2019–2023 period. The sample was selected using purposive sampling based on specific criteria, resulting in 41 companies. This study utilizes multiple linear regression analysis, facilitated by the SPSS Version 22 program. The results of this study indicate that funding decisions as measured by the debt to equity ratio have a positive and significant effect on firm value, profitability as measured by return on assets has a positive and significant effect on firm value, solvency as measured by the debt to asset ratio has a negative and significant effect on firm value, and firm size as measured by firmsize has no effect on firm value.

This study aims to determine the effect of transfer pricing, thin capitalization, capital intensity and audit quality on tax avoidance. The population in this study are companies that have been listed on the Jakarta Islamic Index (JII) during the 2019-2023 period, totaling 54 companies. The sample in this study amounted to 19 multinational companies or 95 observation data determined by purposive sampling method. The data analysis used is multiple linear regression analysis with dummy variables with the SPSS 29 program. The results showed that transfer pricing partially had a negative and significant effect on tax avoidance, while thin capitalization, capital intensity and audit quality partially have no significant effect on tax avoidance. However, transfer pricing, thin capitalization, capital intensity and audit quality simultaneously have a positive and significant effect on tax avoidance.

This study aims to analyze the effect of the unemployment rate and population on economic growth in Ringinpitu Village, Tulungagung Regency. The high unemployment rate and the increase in population each year are factors that can affect economic conditions in the region. This study uses a quantitative method with multiple linear regression analysis, processed using SPSS software. The results of the study indicate that the unemployment rate has a negative and significant effect on economic growth with a regression coefficient value of -0.283 and a significance value of 0.001 (p <0.05). Meanwhile, the population has a positive and significant effect on economic growth with a regression coefficient of 1.018 and a significance value of 0.000 (p <0.05). The simultaneous test (F test) shows that the unemployment rate and population together have a significant effect on economic growth, with an F-count value of 35.125 and a significance of 0.000 (p <0.05). The Adjusted R² value of 0.621 indicates that 62.1% of the variation in economic growth can be explained by the unemployment rate and population, while 37.9% is influenced by other factors outside this research model. Based on these findings, it is recommended that local governments improve job training programs, create more jobs, and optimize population growth control policies to encourage more stable and sustainable economic growth.

Aggressiveness is a behavior characterized by behavior that aims to hurt or hurt others. This study aims to determine the influence of peer social support impressions on the aggressive behavior of students of the Arabic Language Education Study Program (PBA). This study uses a quantitative method with a survey research design. The research sample consisted of 30 PBA students who were randomly selected. Data were collected using a questionnaire instrument. Data analysis using multiple linear regression test The results showed that there was a significant relationship between the impression of peer social support and the aggressive behavior of PBA students. The higher the impression of peer social support felt by students, the lower their aggressive behavior. Based on the results of this study, it can be concluded that the impression of peer social support has an important role in reducing the aggressive behavior of PBA students. Therefore, it is important for PBA students to establish good relationships with their peers in order to get adequate social support.

This research aims to determine the effect of cash turnover, receivable turnover, inventory turnover, and capital structure on profitability. The population in this study is 13 Pharmaceutical Companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The research sample was determined using a purposive sampling method, and there were 11 companies that met specified criteria. This study uses multiple linear regression method using the Statistical Package for the Social Sciences (SPSS) version 26 program. The results of this study indicate that Capital Structure have a negative effect on Profitability, and Cash Turnover, Receivable Turnover, and Inventory Turnover have no effect on Profitability.

The problem faced by the level of public trust related to transparency, accountability and competence towards the sub-district government is still lacking and not yet optimal. This is because the sub-district government is not optimal in providing access and important information about agendas, programs and financial management so that the public does not fully believe that the government is transparent. and accountable. The population of this study was all employees at the District Office in Grobogan Regency totaling 38 employees who were sampled using a saturated sampling technique or census. The analytical tools used in this research are multiple linear regression analysis and t test. The results of this research are that accountability, transparency and competence have a positive and significant effect on the effectiveness of financial management at sub-district offices in Grobogan Regency.

This study aims to determine how big the relationship between the influence of mentors in reducing loneliness for students living in the dormitory of the Jakarta Ecumenical Theological College. This study uses quantitative research methodology and uses a survey research design. This study has a population of 110 people with a sample size of 84 people consisting of students living in dormitories. This study uses the Isaac and Michael table with a 5% error rate. In this study, researchers collected data by distributing questionnaires in the form of questionnaires and this data was analyzed using computer programs, namely Ms. Excel and SPSS 20.0 for windows. Based on the results of the hypothesis test that the researcher has conducted, this study shows that there is a significant relationship between the influence of loneliness in reducing loneliness experienced by students living in dormitories with the results of the linear regression test of 55.2% with an r square of 0.552. This can indicate that there is an influence of mentors in reducing loneliness in students of the Jakarta Ecumenical Theological College who live in dormitories.

This study examines the phenomenon of delays in the delivery of financial reports (audit report lag) which can cause negative reactions from investors and other users of financial reports. This delay is often seen as a bad signal and can indicate stock price fluctuations. Variables studied in this study include financial distress, profitability, and audit quality and their effects on audit report lag. This study uses objects in the form of manufacturing companies listed on Indonesia Stock Exchange (IDX) in period 2018-2022. The study population includes all manufacturing companies, and the sample was selected using a purposive sampling technique, which resulted in 50 companies as samples with a total of 250 observation data. The method used in this study is quantitative analysis with a statistical approach using multiple linear regression run on the SPSS version 25 program. Tests were conducted to determine the effect of financial distress, profitability, and audit quality on audit report lag. The results showed that financial distress has a positive effect on audit report lag, while profitability and audit quality have a negative effect on audit report lag.

This research aims to determine the influence of perceptions and knowledge about taxation on students' interest in working in the field of taxation. This type of research is mixed research. The population of this research is Accounting students at the Indonesian Christian University. The method used in this research is purposive sampling for quantitative and snowball sampling for qualitative with specified criteria, namely students who have taken a specialization in taxation. The theory used in this research is the Theory of Planned Behavior (TPB). This research was processed using SPSS with the multiple linear regression method and in analyzing the data this research used descriptive statistics, data quality testing, classical assumption testing, and also hypothesis testing. The results of this research show that the variables of perception and knowledge about taxation have a positive and significant effect on students' interest in working in the field of taxation.

This study aims to determine the Influence of Asset Structure, Current Ratio, Firm Size and Sales Growth Relative to the Company's Capital Structure. The research population is a household appliance sub-sector manufacturing company listed on the Indonesia Stock Exchange. Sample selection using Purposive Sampling. The research period is 2019-2023. The data analysis technique used is multiple linear regression processed with IBM programs Statistical Package for Social Science (SPSS) Version 26. The results of the study show that the Asset Structure and Current Ratio have a negative and significant effect on the Capital Structure. Company Size and Sales Growth have no effect on the Capital Structure.

The objectives of this study formulated in the formulation of the problem are as follows: (1) To analyze the influence of leadership style partially on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; To analyze the influence of intellectual intelligence partially on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; (3) To analyze the influence of organizational culture partially on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; (4) To analyze the influence of leadership style, intellectual intelligence and organizational culture simultaneously on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency. This study uses the method used is to use a quantitative approach with a questionnaire data collection technique distributed to respondents. The data analysis technique uses multiple linear regression analysis techniques assisted by the SPSS program. The results of the study obtained include: (1) leadership style partially has a significant effect on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; (2) intellectual intelligence partially has a significant effect on the performance of managers and full-timers of UPZ Baznas sub-districts in Banyuwangi Regency; (3) organizational culture partially has a significant effect on the performance of managers and full-timers of UPZ Baznas sub-districts in Banyuwangi Regency; (4) leadership style, intellectual intelligence and organizational culture have an effect on the performance of managers and full-timers of UPZ Baznas sub-districts in Banyuwangi Regency. A good leadership style, having high intellectual intelligence and a comfortable organizational culture can also improve performance.

The identification of academic flagship areas is crucial for higher education institutions as it helps enhance academic reputation and produce graduates who are competent in the workforce. However, the determination of these flagship areas is often subjective. Therefore, this study aims to identify the academic flagship areas at XYZ University using the Topic Modeling Latent Dirichlet Allocation (LDA) method. In this study, the LDA method is specifically used in the research field to analyze research journals at XYZ University from 2017 to 2021. The research results reveal three main topics that dominate the academic publications at XYZ University: business risk analysis, application system implementation particularly related to the pandemic, and information management with a framework in information technology. Based on this analysis, the flagship areas of XYZ University can be concluded to be in the fields of Information Technology and Business. Consequently, the University can more efficiently direct research resources and academic programs, as well as strengthen collaborations and its reputation as a center of excellence in these fields.

This study aims to analyze the influence of Love of Money, Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence Influence Students Perceptions of Accounting Professional Ethics. The objects of this study are students of the Accounting study program from Panca Budi Development University and the University of North Sumatra. This study uses a quantitative approach with an associative research type. The research population consists of students from the 2020 to 2022 intake with a total of 1,647 people, including 467 students from Panca Budi Development University and 1,180 students from the University of North Sumatra. The sample was determined using the Slovin formula, so that 94 respondents were obtained as research samples. The data used consists of primary and secondary data. Primary data was collected by distributing questionnaires to respondents, while secondary data was obtained from various sources such as reports, books, documents, and relevant scientific publications. Data analysis was carried out using SPSS software version 25. Analysis techniques include descriptive statistical analysis, validity and reliability tests, and classical assumption tests that include normality, multicollinearity, and heteroscedasticity. Furthermore, multiple linear regression analysis was conducted and hypothesis testing was carried out using the t-test and coefficient of determination (R²). The results of the study indicate that partially, the variables Love of Money, Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence have a positive and significant Influence Students Perceptions of Accounting Professional Ethics.

By examining “The Impact of Financial Performance on Stock Returns” in cunsomer goods sector manufacturing companies listed on the IDX in 2020”, this research aims to assess the resilience of the company's financial ratios. The historical secondary data applied in this research was obtained from the financial statements of these companies by applying a purposive sampling strategy, which resulted in 30 samples from a total population of 54 companies. The technique applied is multiple linear regression, through the SPSS 20 program. The conclusion of the study describes that “partially, the liquidity ratio has a significant negative effect on stock returns, the solvency ratio has no significant effect, and the profitability ratio has a significant positive effect”.

Firm value is the ratio between stock price and book value. The high value of the company attracts investors to invest their capital in the company, it indicates that the company has good prospects in the future. The purpose of this study was to determine the effect of the current ratio, debt to equity ratio, total asset turnover and audit committee on firm value. The population is manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 financial statements. The sample was determined by purposive sampling technique with certain criteria and obtained a sample of 17 companies. This research uses multiple linear regression analysis method assisted by SPSS Ver.26 program. The results of this study indicate that the current ratio has a negative and significant effect on firm value, while the debt to equity ratio, total asset turnover and audit committee have no effect on firm value.

This research aims to understand the impact of the integration between artificial intelligence (AI) technologies and cyber security on administrative decisions in three aspects: (1) decision-making speed, (2) decision accuracy, and (3) decision effectiveness. A sample of 150 employees was drawn, and a survey was used to gather the required information. Data analysis was conducted using the statistical program SPSS 25, employing various statistical methods such as mean, standard deviation, correlation coefficient, and simple linear regression. The research concluded with several findings, the most important being: The integration of AI technologies and cyber security leads to improved speed, accuracy, and effectiveness of administrative decisions, The researcher recommended that institutions adopt AI technologies to enhance their cyber security systems, particularly in areas like machine learning and big data analysis.

The effect of liquidity, profitability and sales growth on dividend policy (empirical study of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period). Based on the analysis of financial statement information, investors can find out the comparison between the intrinsic value of shares compared to the market price of the shares of the company concerned and on this comparison investors will be able to make decisions to buy or sell the shares concerned. The sample of this study is 12 pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2023 by taking financial data for 4 (four) years so that it will produce 48 data. Data collection using secondary data in this study is data on profitability, liquidity and sales growth affecting dividend policy in pharmaceutical sub-sector manufacturing industry companies listed on the Indonesia Stock Exchange. Data analysis to see the influence of bound variables and independent variables using multi-variable linear regression equation analysis. Test the hypothesis using the ttest statistical test, with the help of the computer program SPSS V.24.0 For windows with a signification level of 5%. Based on the results of the study: Partially, liquidity has a significant effect on dividend policy. (2) partial profitability has a significant effect on dividend policy. (3) partial profitability has a significant effect on the dividend policy for pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2023. R square of 0.0766 means Liquidity, Profitability, and Company Growth, giving a joint influence of around 76.6% on Dividend Policy, while the remaining 24.4% is influenced by other variables.

A decision is something that motivates someone to do something they want to do and it is influenced by their habits and personality. Decisions are influenced by two factors, including knowledge (literacy) and trust (belief). This research aims to determine the influence of zakat literacy and muzakki beliefs on the muzakki's decision to pay zakat in Baznas, West Tanjung Jabung Regency (study in the community of Tungkal Ilir District). The method in this research is quantitative research. The samples were taken using nonprobability techniques. The analysis used is multiple linear regression with the SPSS 27 program. The research results show that zakat literacy (X1) partially has a positive and significant effect on decisions (Y), muzakki trust (X2) partially has a positive and significant effect on decisions (Y). Meanwhile, simultaneously zakat literacy and muzakki beliefs have a positive and significant influence on muzakki's decision to pay zakat in Baznas, West Tanjung Jabung Regency (study of the Tungkal Ilir District community).

Home industries such as Noga Sari, daily produce processed nuts with original and chocolate flavors. With previous research that obtained information about the composition of many units of each variant in production, as well as determining the maximum profit obtained optimally, to determine this, as a consequence of the analysis, the maximum profit of UMKM Noga Sari must be calculated. To this end, a linear program is used to calculate the maximum profit using the simplex approach through a solver. The quantitative method is applied in this research. Information gathered from talks with the UMKM Noga Sari's owner.

Optimizing the profit from coffee bean production is crucial in the coffee industry consider the competitive environment and the need for maximize revenue. The aim of this research is to use the Simplex linear programming method to determine and maximize profits from coffee bean production. This technique is used to ascertain the best combination of coffee bean production volumes while still considering a number of limitations, including scarce resources (labor, raw materials and machines) and market demand. The findings of this research show that by using the Simplex approach, companies can maximize the profit generated from coffee bean production while adhering to the existing constraints. The simulation conducted provides an optimal solution in terms of the precise production volume for each type of coffee product, contributing significantly to production planning and business strategy.