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This study aims to analyze and obtain empirical evidence regarding the effect of profitability, leverage, and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This research method uses a quantitative approach with secondary data in the form of annual financial reports obtained from the official IDX website and related company websites. The sampling technique used a purposive sampling method to obtain a sample of companies that met the research criteria during the observation period. The dependent variable in this study is tax avoidance, which is proxied by the Effective Tax Rate (ETR), while the independent variables consist of profitability as measured by Return on Assets (ROA), leverage as measured by the Debt to Equity Ratio (DER), and sales growth as measured by annual sales growth. The data analysis technique uses panel data regression through the stages of selecting the best model, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that profitability, leverage, and sales growth simultaneously influence tax avoidance. Partially, profitability influences tax avoidance, while leverage and sales growth do not.

This Study aims to analyze the effect of digital literacy and competence on employee productivity at PT PLN (Persero) Customer Service Unit (ULP) Takalar. This study employs a quantitative approach using a survey method. The population consists of all employees of PT PLN (Persero) ULP Takalar, and a census sampling technique was applied, meaning all members of the population were selected as respondents. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that digital literacy has a positive and significant effect on employee productivity. This means that the better the employees’ ability to understand and utilize digital technology, the higher their level of productivity. In contrast, employee competence was found to have a negative and significant effect on productivity. This finding suggests that increasing competence does not automatically lead to higher productivity if it is not supported by other relevant factors. These findings imply that improving competence without proper job placement, effective task management, and optimal utilization of skills may actually reduce employee productivity. Therefore, it is recommended that PT PLN (Persero) ULP Takalar not only enhance employees’ digital literacy and competence but also ensure alignment between competencies and job requirements through more effective human resource management in order to improve overall productivity

Public companies must maintain sustainability, as it is related to their value. A company's value can be measured by its share price; a higher market price indicates a company's financial performance and investment returns for investors. A phenomenon has been observed in the consumer non-cyclical sector, which experienced declines and fluctuations in value from 2020 to 2024. This phenomenon indicates that falling share prices lead to a decline in company value. This study aims to analyze the influence of Corporate Social Responsibility, Tax Avoidance, and Dividend Policy on Company Value in companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange during the 2020-2024 period. The study sample consisted of 10 companies with 50 data observations selected using a purposive sampling technique. Data analysis was conducted using panel data regression with the help of EViews 12 software. The results of the study indicate that (1) Corporate Social Responsibility, Tax Avoidance, and Dividend Policy as a whole have an effect on Company Value, (2) Corporate Social Responsibility partially has no effect on Company Value, (3) Tax Avoidance partially has no effect on Company Value, (4) Dividend Policy partially has no effect on Company Value. These findings prove that Corporate Social Responsibility, Tax Avoidance, and Dividend Policy together are able to influence company value, even though each variable does not have an effect on company value.

This study aims to analyze the influence of Psychological Capital, work motivation, and workload on the performance of Training Officers at the Infantry Education Center (Pusdikif) of the Indonesian Army's Infantry Training Center (Pussenif. This study uses a quantitative approach with an explanatory survey design. The research population consists of all 60 non-commissioned officer trainers at Pusdikif Pussenif TNI AD. Data collection was conducted using a five-point Likert scale questionnaire. Data analysis was performed using multiple linear regression with the help of SPSS 29. The results show that Psychological Capital has no significant effect on the performance of non-commissioned officer trainers. Work motivation has a positive and significant effect on performance and is the most dominant variable. Workload has a positive and significant effect on performance. Simultaneously, Psychological Capital, work motivation, and workload have a significant effect on the performance of Training Officers. The research model has a very strong relationship (R = 0.856) with an explanatory power of 73.3%. This study shows that the performance of military trainers is more influenced by work motivation and task demands than by personal psychological factors. The results of this study are expected to serve as a basis for the leadership of the Indonesian Army's education units in increasing work motivation and managing the workload of trainers proportionally to support the improvement of military education performance.

Dividend payment is an important financial decision that reflects a company’s performance and prospects from the perspective of investors. However, companies included in the LQ45 index still experience fluctuations in dividend payment policies from year to year. This study aims to analyze the effect of leverage, firm size, profitability, and liquidity on dividend payments of companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. This research employs a quantitative approach using secondary data obtained from published financial statements. The sample was selected using a purposive sampling method, resulting in 33 companies with a total of 60 observations. Data analysis was conducted using panel data regression with the assistance of SPSS software. Leverage is measured by the Debt to Asset Ratio (DAR), firm size by the natural logarithm of total assets (LnTA), profitability by Return on Assets (ROA), liquidity by the Current Ratio (CR), and dividend payment by the Dividend Payout Ratio (DPR). The results show that leverage, firm size, profitability, and liquidity simultaneously have a significant effect on dividend payments. Partially, firm size and profitability have a positive and significant effect on dividend payments, while leverage and liquidity do not have a significant effect. These findings indicate that companies with larger firm size and higher profitability tend to have a greater ability to distribute dividends to investors.

This study aims to examine the extent to which taxpayers’ attitudes toward e-filing influence tax compliance, with the implementation of e-filing positioned as a mediating variable among employees of PT Selalu Cinta Indonesia (SCI) registered at the Primary Tax Office (KPP Pratama) of Salatiga City. The population comprised 18,244 employees, from which a sample of 100 respondents was selected using purposive sampling. Data were processed and analyzed using simple linear regression and path analysis. The results indicate that attitudes toward e-filing have a significant effect on taxpayer compliance (t = 7.708; sig. < 0.001) and also significantly influence the level of e-filing implementation (t = 7.644; sig. < 0.001). Furthermore, the implementation of e-filing has a significant impact on taxpayer compliance (t = 150.765; sig. < 0.001). Additional findings reveal that e-filing implementation acts as a partial mediator in the relationship between attitudes toward e-filing and taxpayer compliance, with a total effect value of 1.225. Overall, these findings reinforce the Theory of Planned Behavior framework, which posits that positive attitudes toward a system can foster the formation of specific behaviors, particularly in the context of tax compliance.

The rapid growth of beverage franchises in Indonesia, particularly MIXUE with over 4,000 outlets, necessitates an in-depth examination of the financial management strategies underlying its success. This study aims to analyze the effects of working capital management, supply chain support, and operational cost efficiency on financial performance, as well as to evaluate the investment feasibility of the MIXUE franchise in Indonesia. A mixed-methods sequential explanatory approach was employed, utilizing multiple regression analysis and capital budgeting methods including Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Return on Investment (ROI). Data were collected from 50 franchise outlets across Jakarta, Bandung, Surabaya, and Semarang during 2022-2024, supplemented by in-depth interviews with 15 franchisees and 3 regional managers. Results reveal that all three independent variables significantly and positively affect financial performance: working capital management (β = 0.412; p = 0.002), supply chain support (β = 0.358; p = 0.008), and operational cost efficiency (β = 0.486; p < 0.001) with R² = 0.684. Investment feasibility analysis indicates an average positive NPV of IDR 290.1 million, IRR 36.5%, PP 22.2 months, and ROI 56.5%. This study contributes novel insights by integrating financial and supply chain analysis within the context of beverage franchising in emerging Asian markets, providing a comprehensive evaluation framework for prospective investors and franchise system developers.

Multicollinearity is one of the common issues in multiple linear regression that can lead to instability in the estimation of regression coefficients. This study aims to examine the impact of multicollinearity on regression models and to evaluate the use of Ridge Regression as an alternative estimation method. The study employs simulated data consisting of 1,000 observations, including one dependent variable and four independent variables designed to exhibit high correlation. The analysis begins with model estimation using the Ordinary Least Squares (OLS) method, followed by multicollinearity testing using the Variance Inflation Factor (VIF). The OLS results indicate that most independent variables significantly influence the dependent variable, with a coefficient of determination (R²) of 0.9863. However, the high VIF values reveal the presence of strong multicollinearity in the model. To address this issue, Ridge Regression is applied, with the optimal penalty parameter determined through cross-validation, yielding a lambda value of 4.201589. The results show that the regression coefficients in the Ridge model undergo shrinkage, resulting in greater stability compared to the OLS estimates. Model evaluation indicates that the Mean Squared Error (MSE) for the OLS model is 24.77, whereas the Ridge model produces an MSE of 29.72. Although the Ridge model exhibits a slightly higher MSE, it effectively mitigates the impact of multicollinearity and provides more stable parameter estimates.

The development of digital technology has encouraged businesses to utilize social media as an effective marketing tool, particularly in the fashion industry targeting Generation Z. In addition to digital promotional strategies, product quality is also an important factor influencing consumers’ purchase decisions. This study aims to analyze the effect of social media marketing and product quality on purchase decisions among consumers of Jims Honey Kaliwungu Branch. This research employed an explanatory type with a quantitative approach. The sample consisted of 100 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using validity testing, reliability testing, multiple linear regression, t-test, F-test, and the coefficient of determination with the assistance of SPSS. The results show that social media marketing has a positive and significant effect on purchase decisions, with a t-value of 2.293 greater than the t-table value of 1.984 and a significance value below 0.05. Product quality also has a positive and significant effect on purchase decisions, with a t-value of 6.631 greater than the t-table value of 1.984 and a significance value below 0.05. Simultaneously, social media marketing and product quality have a significant effect on purchase decisions, with an F-value of 25.994 greater than the F-table value of 3.09 and a significance value below 0.05. The coefficient of determination of 0.349 indicates that both independent variables contribute 34.9% to purchase decisions. These findings confirm that product quality has a more dominant influence than social media marketing in encouraging purchase decisions among consumers of Jims Honey Kaliwungu Branch.

This study aims to analyze the effect of promotion and price on the purchase decision of IM3 SIM cards among the people of Maumere City. The study uses a quantitative method with a causal associative approach. Data was obtained through the distribution of questionnaires to respondents who use IM3 SIM cards, with a Likert scale instrument. Data analysis was carried out using multiple linear regression. The results of the study indicate that partially, promotion has a significant effect on purchase decisions, as does price, which is also proven to have a significant effect. Simultaneously, promotion and price have a significant effect on purchase decisions, with a coefficient of determination (R²) of 0.986. This means that 98.6% of the variation in purchase decisions is influenced by promotion and price, while the remaining 1.4% is influenced by other factors outside this study. These findings indicate that appropriate promotional strategies and proper pricing play an important role in enhancing consumer purchase decisions. The research results are expected to provide input for companies, particularly telecommunications service providers, to develop more effective marketing strategies.

Vaname shrimp (Litopenaeus Vannamei) is one of Indonesia's fishery commodities with high economic value. Vaname shrimp production in Indonesia continues to increase. However, obstacles sometimes arise in cultivation activities, such as the emergence of shrimp diseases and poor water quality. High stocking density and shrimp feeding can cause a decline in water quality. In addition, pond water quality is influenced by pond location and the surrounding environment, such as agriculture, settlements, mangroves, and the sea. This causes ponds to have different water qualities. One of the diseases that often attacks shrimp farming is caused by the bacterium Vibrio sp. The abundance of Vibrio sp. bacteria is closely related to pond water quality and the environmental conditions around the pond. The methods used were TPC testing and multiple linear regression testing. Based on the results of the study, the abundance of Vibrio sp. bacteria in pond A was the highest at 8.3 x 102, and pond C had the lowest at 3.1 x 102. Water quality testing in three different ponds showed safe limits for cultivation, except for nitrite testing. Based on the simple linear regression test, the water quality parameters that significantly affect the abundance of Vibrio sp. bacteria are pH, temperature, and nitrite.  

The retention of customers in the retail banking sector is a critical economic imperative; however, predictive modeling is frequently hindered by severe class imbalance and the “Black Box” nature of complex algorithms. This study proposes a Heterogeneous Stacking Ensemble framework integrating XGBoost, CatBoost, and Random Forest base learners with a Logistic Regression meta-learner to forecast customer attrition. To overcome the pervasive “Majority Class Bias,” we introduce a “Dual-Imbalance Defense” that synergizes the Synthetic Minority Over-sampling Technique (SMOTE) with algorithmic cost-sensitive penalization. Furthermore, moving beyond standard accuracy metrics, the framework mathematically derives a dynamic classification threshold to guarantee a strict 0.90 recall rate, actively optimizing the capture of at-risk capital. Model opacity is addressed through the integration of a SHapley Additive exPlanations (SHAP) TreeExplainer. This cooperative game theory approach provides localized, patient-level “Reason Codes” for regulatory compliance and reveals global systemic vulnerabilities, including non-linear drivers such as the “Product Paradox.” Achieving a 0.90 recall rate and an AUC of 0.8654, this framework provides a statistically robust and operationally transparent tool for targeted customer retention.

This study aims to: (a) examine the partial influence of the E-Registration system on individual taxpayer compliance at KPP Pratama Bulukumba, (b) assess the influence of the E-Billing system on individual taxpayer compliance, and (c) determine the partial influence of the E-Filing system on individual taxpayer compliance at the same tax office. The population of this research consists of individual taxpayers registered in 2023, totaling 182,071 at KPP Pratama Bulukumba. The sample comprises 99 individual taxpayers who utilize E-Registration, E-Billing, and E-Filing systems in fulfilling their tax obligations. The sampling method employed is purposive sampling, based on specific criteria. Data were collected using a structured questionnaire. The data analysis involved data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that: (1) E-Registration has a positive and significant effect on individual taxpayer compliance, (2) E-Billing has a positive and significant effect on individual taxpayer compliance, and (3) E-Filing has a positive and significant effect on individual taxpayer compliance at KPP Pratama Bulukumba.

The rapid development of the digital ecosystem has encouraged Micro, Small, and Medium Enterprises (MSMEs) in Ambon City to adopt online platform-based marketing strategies in response to changing consumer behavior that is increasingly digitally connected. This research focuses on MSME consumers in Ambon City who actively interact with local business products through digital platforms. The main problems identified include low digital marketing adoption by local MSME actors, limited empirical studies on Eastern Indonesia context, and the absence of an integrative analytical model that simultaneously tests three dimensions of digital marketing. This research aims to analyze the influence of digital marketing strategies encompassing social media marketing, paid digital advertising, and content marketing on consumer purchasing decisions of MSMEs in Ambon City. This study employs a quantitative approach with a survey design involving 100 respondents selected through purposive sampling, and data were analyzed using multiple regression analysis after passing classical assumption tests covering normality, multicollinearity, and heteroscedasticity. Results show that social media marketing has a significant effect with a regression coefficient of 0.387, paid digital advertising with a coefficient of 0.312, and content marketing with a coefficient of 0.274, all significant at the 0.05 level. Simultaneously, the three variables explain 67.1% of variation in consumer purchasing decisions with an F-count of 65.847. Social media marketing is proven as the most dominant dimension shaping consumer purchasing decisions of MSMEs in Ambon City. This research concludes that an integrated and contextual digital marketing strategy is a crucial instrument in driving MSME growth in Eastern Indonesia and recommends strengthening digital capacity of local business actors as a priority policy for regional MSME empowerment.Keywords: digital marketing; purchasing decision; MSMEs; social media; Ambon City

Micro, Small, and Medium Enterprises (MSMEs) constitute the backbone of Indonesia's national economy, contributing approximately 61% of GDP and absorbing 97% of the total workforce; however, the majority of MSME actors, particularly in eastern Indonesia, continue to face structural barriers in digital technology adoption and capital access that constrain optimal business performance. This study aims to analyze the partial and simultaneous effects of marketing digitalization and business capital on MSME performance in Ambon City. A quantitative approach with associative-causal design was employed, involving 30 respondents selected through purposive sampling from active MSME operators in Ambon City. Data were collected via a five-point Likert scale questionnaire and analyzed using multiple linear regression with IBM SPSS version 26, preceded by validity, reliability, and classical assumption tests. Results demonstrate that marketing digitalization exerts a positive and significant partial effect on MSME performance (t = 8.060; sig. = 0.000; β = 1.061), establishing it as the most dominant predictor in the model. Conversely, business capital shows no significant partial effect (t = 0.746; sig. = 0.462), attributable to the homogeneity of capital access among MSME actors in archipelagic regions. Simultaneously, both variables significantly influence MSME performance (F = 287.070; sig. = 0.000), with an exceptionally high R Square of 0.955, indicating that 95.5% of performance variance is collectively explained by the two predictors. These findings underscore the critical role of digital marketing capabilities over financial resources alone in archipelagic contexts. It is recommended that the Ambon City Government integrate digital marketing literacy training programs synergistically with inclusive financing schemes to comprehensively strengthen MSME competitiveness across the Maluku archipelago.

This study aims to examine and analyze the role of interest rates in strengthening or weakening the effect of Tax Planning and Financial Distress on Firm Value. This research employs a quantitative approach. The population of this study consists of consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, totaling 128 companies. The research sample was selected using purposive sampling, resulting in 42 companies that met the specified criteria, with a total of 210 observations. Panel Data Linear Regression Analysis and Moderated Regression Analysis (MRA) were conducted using Microsoft Excel and E-Views version 12. The results indicate that Tax Planning has no significant effect on Firm Value, while Financial Distress has a significant effect on Firm Value. Regarding the moderating variable, the interest rate is unable to strengthen or weaken the effect of Tax Planning on Firm Value; however, Interest Rates are able to moderate (weaken) the effect of Financial Distress on Firm Value.

This study aims to analyze the effect of green accounting and carbon emission disclosure on firm value in palm oil sector issuers listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program during the 2020–2024 period. Green accounting is proxied using the PROPER rating, which reflects a company's environmental management performance, while carbon emission disclosure is measured based on the level of carbon emission disclosure in the company's annual report or sustainability report. This study uses a quantitative approach with panel data regression analysis. The sampling technique used was purposive sampling, with the criteria being palm oil companies listed on the IDX, participating in PROPER, and consistently publishing annual reports throughout the study period. The data used are secondary data obtained from financial reports, sustainability reports, and official publications related to PROPER. The results are expected to show that the implementation of green accounting has a positive effect on firm value, as it reflects the company's commitment to sustainability and increases investor confidence. Furthermore, carbon emission disclosure is expected to have a positive effect on firm value, depending on market perception and the quality of environmental information disclosure. This research is expected to contribute to the development of environmental accounting literature and serve as a reference for regulators, investors, and company management in improving transparency and environmental performance to create sustainable corporate value.

The agricultural sector plays a strategic role in meeting food needs while maintaining environmental sustainability and community welfare. However, conventional farming practices that rely on chemical inputs have caused various problems, such as soil degradation, loss of biodiversity, and environmental pollution. This condition has encouraged the adoption of the Sustainable Agriculture concept, which emphasizes a balance between ecological, economic, and social aspects. Its successful implementation is strongly influenced by farmers’ perceptions as the main actors. This study aims to analyze rice farmers’ perceptions of the implementation of Sustainable Agriculture in swampy areas of Tebas District, Sambas Regency. The research was conducted from October to November 2025 using a survey method involving 95 farmers selected through the Slovin formula and proportional random sampling technique. Data were collected through observation, interviews, and Likert-scale questionnaires, and analyzed using descriptive analysis and binary logistic regression. The results show that farmers’ perceptions are generally positive, particularly regarding water management, variety selection, and cropping patterns. However, the use of organic fertilizers, environmentally friendly pest control, and post-harvest management are still considered difficult. Education level and non-farming occupations significantly influence farmers’ perceptions. Therefore, enhancing extension services, training, and support for business diversification is necessary to promote the adoption of Sustainable Agriculture.

This study aims to analyze the influence of internal company factors, including company size, networking capital, operating efficiency, liquidity, and leverage, on financial performance, proxied by Return on Assets. The research population includes 40 food & beverage subsector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. Using purposive sampling, 17 sample companies were selected, yielding a total of 102 data observations. This study adopts a quantitative approach, using secondary data obtained from the company's annual financial statements. Data analysis was performed using multiple linear regression to identify partial and simultaneous influences between variables. Empirical findings show that not all internal factors exert a uniform influence on financial performance, as some variables have been shown to have a significant influence, while others do not show a statistically significant relationship. These results have important implications for managers and investors in formulating internal management strategies to drive sustainable profitability

Abstraks Tujuan penelitian ini adalah untuk mengidentifikasi faktor-faktor yang mempengaruhi kinerja kerja di Puskesmas Lasem, khususnya dengan melihat iklim kerja, disiplin kerja, dan motivasi karyawan. Output karyawan merupakan variabel dependen dalam analisis ini, dengan ketiga faktor tersebut sebagai variabel independen. Penelitian ini terutama didasarkan pada tanggapan kuesioner, dan menggunakan data primer. Informasi pribadi subjek penelitian menjadi dasar penelitian ini. Sampel yang digunakan berjumlah 85 orang. Proses pengambilan sampel menggunakan sampel jenuh. Penelitian ini menggunakan analisis regresi linier berganda sebagai pendekatan analisis datanya. Hasil penelitian memperlihatkan adanya hubungan positif dan signifikan secara statistik antara variabel lingkungan kerja dan kinerja karyawan, serta hubungan positif dan tidak signifikan secara statistik antara variabel disiplin kerja dan kinerja karyawan.   Abstact The purpose of this research is to identify the factors that affect job performance at the Lasem District Health Center, specifically looking at the workplace climate, work discipline, and employee motivation. Employee output is the dependent variable in this analysis, with the aforementioned three factors serving as independent ones. Primarily based on responses to a questionnaire, this study draws on primary data. Research subjects' personal information is what the research relies on. Using a sample size of 85 people. The sampling process makes use of saturated samples. The research used multiple linear regression analysis as its data analysis approach. The study found that there is a positive and statistically significant relationship between the work environment variable and employee performance, as well as a positive and statistically insignificant relationship between the work discipline variable and employee performance.