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By developing a good marketing strategy, entrepreneurs can maintain their business today and consumer satisfaction has an important role in a business, shown through consumer attitudes towards purchasing products sold. This study aims to determine the influence of product quality, service quality and price on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur. The research method used is quantitative statistics. The population of this study were consumers who visited to make purchases at La Bella Restaurant, Kota Wisata Cibubur. This study uses a simple random sampling technique without certain specific criteria using the Slovin formula approach by distributing questionnaires to 85 respondents. Data collection methods using observation, interviews and questionnaires with data processing using SPSS 25. Based on the results of the study, it shows that product quality has a significant effect on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur. Service quality has a significant effect on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur and Price has a significant effect on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur. Furthermore, product quality, service quality and price have a significant effect on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur.

This research aimen to examine the effect of firm size and profitability on tax avoidance strategies in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The analytical method used was quantitative associative research, conducted to test causality and the influence of independent variables on the dependent variable, with IBM SSPS Statistics 26 as the analytical tool. The findings showed that firm size had a positive and significant effect on tax avoidance, and similarly, profitability was proven to have a positive and significant effect on tax avoidance. Simultaneously, both independent variables affected tax avoidance, with a significance value of 0,002 < 0,05. The Adjusted R2 value of 0,32 indicated that 3,2% of the variation in tax avoidance was explained by firm size and profitability, while the remaining 96,8% was influenced by other factors outside the research model. Based on this findings, it was recommended that manufacturing companies, particulary large firms with high profitability, should continue to implement tax efficiency strategies in accordance with statutory regulations (legal tax planning).

This study aims to analyze the influence of profitability, capital structure, and firm size on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Profitability is measured using Return on Assets (ROA), capital structure using the Debt to Equity Ratio (DER), firm size using total assets, and firm value using the Price to Book Value (PBV). The sample was selected through a purposive sampling method based on specific criteria, resulting in 160 firm observations. The study uses secondary data obtained from the companies’ annual financial reports published by the IDX. Data analysis was conducted using SPSS software, including descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that profitability has a positive and significant effect on firm value, meaning that companies with higher profitability tend to have higher firm value. Firm size also shows a positive and significant effect on firm value, suggesting that larger companies with greater total assets tend to achieve higher market valuation. However, capital structure does not have a significant effect on firm value, implying that the balance between debt and equity is not necessarily a key determinant of market value for companies in this sector.

The level of anxiety during competition needs to be considered because it can interfere with the athlete's focus, cause difficulty in controlling movements, reduce the quality of the game, and hinder the application of strategies, which overall has a negative impact on athlete performance. This study was motivated by the observation of researchers who found that there were still many athletes experiencing symptoms of anxiety, such as cold sweaty hands and nausea. The research method used was a survey with Nyak Amir's Sport Anxiety Scale (SAS) questionnaire consisting of 22 statement items. The subjects of this study were 20 athletes who had met the criteria and were analyzed using descriptive statistics with Microsoft Excel and SPSS. The results of the research on the anxiety of Dukati Taekwondo Club athletes before the match were in the “rather low” category with an average score of 41.25. However, if analyzed further based on aspects of anxiety, there are differences in anxiety levels in each aspect. The somatic aspect has the highest anxiety with a score of 15.5, showing physical symptoms such as heart palpitations and body trembling. Motor aspects with a score of 14.75, affective with a score of 5.45, and cognitive 5.55 were mostly in the moderate category, reflecting muscle tension, feelings of anxiety, and negative thoughts before competing.  

Preeclampsia is a life-threatening obstetric complication and a major contributor to maternal mortality worldwide, accounting for 10–15% of all maternal deaths. In Indonesia, postpartum hemorrhage remains the leading cause of maternal death, contributing to approximately 30% of cases. Hypertension during pregnancy accompanied by proteinuria not only endangers maternal health but also increases the risk of postpartum hemorrhage. Therefore, understanding the relationship between the severity of preeclampsia and the incidence of postpartum hemorrhage is crucial for developing effective prevention and management strategies, especially at the primary healthcare level. This study aims to analyze the relationship between the gradation of preeclampsia severity and the occurrence of postpartum hemorrhage among mothers giving birth at the Tepeleo Inpatient Health Center UPTD. The research used a quantitative cross-sectional design involving 30 respondents selected through purposive sampling. Data collected included demographic characteristics, severity of preeclampsia, clinical parameters such as blood pressure and proteinuria, mode of delivery, and types of postpartum hemorrhage. Data were analyzed using descriptive statistics and the Chi-Square test with a 95% confidence level. The results showed that most respondents were aged 20–35 years (63.3%), had secondary education, and were multiparous (43.3%). Mild preeclampsia accounted for 73.3%, while severe cases were 26.7%. Uterine atony was the most common cause of hemorrhage (56.7%). Statistical analysis revealed a significant relationship between preeclampsia severity and postpartum hemorrhage (p = 0.007).

This study investigates the relationship between business ethics and VAT implementation with the aim of assessing the combined effect of both on the financial performance of B2B companies. The main theories underlying this study are the Ability to Pay Theory, Stakeholder Theory, and Ratio Analysis Theory. The study uses a positive research philosophy approach and a quantitative case study design with a structured questionnaire involving 30 respondents from PT Bhinneka Mentari Dimensi or Bhinneka.Com, the oldest B2B e-Commerce company in Indonesia. Data analysis was conducted using SPSS using descriptive and inferential statistics. The results show that VAT implementation indirectly affects financial performance through business morality. This mediating role is associated with stakeholder theory and the ability to pay. The low direct effect of VAT is related to an efficient company structure, company size, and reliance on self-reported data. B2B companies should embed business ethics principles in their operations, with management implementing a framework to ensure accountability in tax reporting and practices. The originality of this study contributes to the literature by emphasizing the distinctive role of business ethics as a bridge in the relationship between VAT implementation and financial performance of B2B companies, shifting attention from general tax compliance to specific VAT mechanisms and incorporating ethical dimensions in financial analysis.

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pemahaman paham kebangsaan dan nilai Batang Garing pada pembelajaran Pendidikan Agama Katolik (PAK). Penelitian ini menggunakan metode kuantitatif. Teknik Pearson’s product moment correlation yang digunakan IBM Statistical Package Social Science (SPSS) Statistics Versi 25.0 for Windows dengan sampel Populasi. Penelitian dilakukan di SMAN 4 Palangka Raya, melibatkan 13 siswa kelas XII yang berAgama Katolik. Instrumen Penelitian menggunakan angket paham kebangsaan dan nilai Batang Garing dengan koefisien reliabilitas dihitung menggunakan Alpha Cronbach paham kebangsaan sebesar 0,78 dengan 36 item valid dan nilai Batang Garing dari sebesar 0,753 dengan 22 item valid. Hasil penelitiah ini menunjukan paham kebagsaan mendapatkan nilai z=-3.111 dengan p=0,002(p<0,05) dan pada nilai Batang Garing mendapatkan nilai z=-3.361 dengan p=0,002(p<0,05) tergolong memiliki peningkatan yang signifikan maka dapat disimpulkan pembelajaran memiliki pengaruh pemahaman siswa terhadap Paham Kebangsaan dan Nilai Batang Garing. Pada akhir ini menunjuk  adanya   perbedaan   pada   pengetahuan  siswa  mengalami  peningkatan  pemahaman  pengetahuan  lebih  tinggi  dibandingkan  sebelum mengikuti pembelajaran PAK. Hasil evaluasi pelatihan Paham Kebangsaan dan nilai Batang Garing menunjukkan ada  perbedaan  peningkatan  yang  signifikan  antara  sebelum  dan  sesudah  pembelajaran  dibuktikan  dengan  hasil  akhir  evaluasi  tes  pengetahuan  Paham  kebangsaan  dan  nilai  Batang  garing  nilai  z=-3.127   dengan  t=0,002(t< 0,05). 

Poverty, according to the World Bank (2000), is defined as "poverty is pronounced deprivation in well-being," meaning that poverty is the loss of well-being. This study aims to analyze the impact of income distribution inequality and the Human Development Index (HDI) on poverty in Indonesia. The research utilizes data sourced from the Central Statistics Agency (BPS) report. The study focuses on 34 provinces in Indonesia between 2022 and 2024, examining income inequality and human development quality. The data analysis method used is panel data regression, which allows for analyzing the effects of these variables simultaneously. The findings of this study are: (1) income distribution inequality has a significant impact on poverty levels, indicating that the higher the income inequality, the higher the poverty rate in Indonesia; and (2) the Human Development Index (HDI) also affects poverty levels. The higher the HDI, the lower the poverty rate, suggesting that improvements in education, health, and well-being can reduce poverty. These findings emphasize the importance of reducing income inequality and improving human development quality as effective strategies to decrease poverty in Indonesia. Policies focused on equitable development and improving the quality of life for communities are essential for achieving more widespread well-being across all provinces.

His study aims to investigate the influence of investment decisions, financing, dividend policy, and profitability on the firm value of State-Owned Enterprise (SOE) banking companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research is motivated by the fluctuating firm value (PBV), which reached a low of 1.66 in 2020 and a high of 2.05 in 2022, indicating shifts in market perception. Using a quantitative approach and a purposive sampling method, this study analyzes secondary data from four SOE banks: PT Bank Mandiri Tbk, PT Bank Rakyat Indonesia Tbk, PT Bank BNI Tbk, and PT Bank BTN Tbk. The data analysis techniques include descriptive statistics, classical assumption tests, and multiple linear regression. The results show that investment decisions, dividend policy, and profitability have a significant positive effect on firm value. In contrast, financing decisions were found to have no significant effect on firm value. This study concludes that an integrated approach to financial management is essential for creating long-term firm value.

Febrile illnesses can be caused by a wide variety of viruses, bacteria, and other pathogenic microbes, and their production originates from outside the body. These substances, known as exogenous pyrogens, can enter the human system through contaminated water, food, or direct human-to-human transmission. Once inside the body, exogenous pyrogens stimulate the immune system by triggering the release of endogenous pyrogens such as cytokines, which in turn act on the hypothalamus to increase body temperature as a defense mechanism. This physiological response, while protective, can also indicate an underlying infection that may need prompt medical treatment. According to the World Health Organization (WHO) in 2020, the number of fever cases worldwide reached approximately 11–20 million people annually, with an estimated 128,000–161,000 deaths each year due to complications from febrile illnesses (Meirita et al., 2024). The global burden of fever varies by region; for example, in the United States, South America, and Western Europe, the incidence of fever is estimated to reach 4–5% of the population. In contrast, several Asian countries report higher prevalence rates, such as Japan with 6–9%, India with 5–10%, and Guam with 14% (Ulum et al., 2024). These statistics highlight the ongoing public health challenge posed by febrile illnesses, emphasizing the need for improved surveillance, prevention strategies, and treatment protocols worldwide.

This study analyzes the dynamics of Non-Performing Loans (NPLs) in the Indonesian banking sector by examining both internal and external factors affecting financial stability. The variables included in the research are NPL, Loan to Deposit Ratio (LDR), lending interest rate, inflation, Household Debt to Income (HDTI), fintech lending, and Capital Adequacy Ratio (CAR). Using annual secondary data from 2005 to 2024, sourced from the World Bank and Statistics Indonesia (BPS), the study employs a Vector Autoregression (VAR) method. This method includes stationarity tests, optimal lag selection, cointegration tests, Impulse Response Function (IRF), and Forecast Error Variance Decomposition (FEVD). The results show that most variables demonstrate a dominant contribution from their own shocks, although interactions between variables remain significant. The IRF analysis reveals that CAR and HDTI are relatively stable and quickly return to equilibrium, while fintech lending, inflation, and NPLs show more volatile responses, making them more susceptible to external shocks. LDR and lending interest rates are sensitive in the short term but tend to stabilize over the long run. FEVD further indicates that inflation plays a significant role in driving NPL variations, while fintech lending is closely associated with CAR in the long term. The study concludes that the stability of Indonesia’s banking sector is influenced by both internal factors like CAR and LDR, as well as external factors such as inflation, fintech lending, and household debt. Thus, a coordinated approach involving monetary policy, macroprudential measures, and financial supervision is crucial to enhance the resilience of the banking sector against global and domestic economic shifts.

This research was conducted based on the observation that Batu Parsidangan Siallagan is one of the main tourist destinations in Samosir Regency and consistently attracts many visitors. The site is highly rated on several travel platforms, confirming its strong potential as a cultural tourism icon. However, despite this popularity, some visitors provide negative feedback, particularly regarding inconsistent service quality, attractions that do not fully meet expectations, and inadequate supporting facilities. These conditions encourage further study to analyze tourists’ perceptions of service quality and tourist attractions, as well as their influence on visitor satisfaction. A total of 99 respondents were selected using purposive non-probability sampling to ensure the data collected aligned with the research objectives. Data were gathered using a structured questionnaire tested for validity and reliability, then analyzed through descriptive statistics and inferential methods, including multiple regression, the coefficient of determination, t-test, and F-test. The findings show that service quality and attractions together account for 56.3% of the variation in visitor satisfaction. These results highlight the need to enhance service quality, create more engaging cultural attractions, improve supporting facilities, and provide continuous training for local human resources so that Batu Parsidangan Siallagan can maintain its status as a leading tourist destination.

In the era of globalization, the widespread use of digital gadgets has significantly influenced students’ daily lives, including their learning processes. This study aims to evaluate the prevalence of gadget addiction among students at Madrasah Tsanawiyah (MTS) and to examine its potential impact on their ability to recite the Qur’an. A quantitative approach with a correlational research design was employed to identify the association between gadget addiction and Qur’an reading proficiency. The participants consisted of 122 students selected through convenience sampling from one MTS institution in Cirebon Regency. The instrument for measuring gadget addiction contained 11 items, while the Qur’an reading ability test consisted of 12 items, with a reliability coefficient of 0.593. Data analysis included descriptive statistics to describe the distribution of scores and inferential statistics, specifically the correlation test, to determine the relationship between the two variables. The results revealed that 77% of students experienced a high level of gadget addiction, while 15% demonstrated low levels, and 8% fell into the moderate category. In terms of Qur’an recitation ability, 63% of the students were classified in the low category, 35% in the moderate category, and only 2% in the high category. The correlation analysis produced a coefficient of -0.544**, indicating a moderately strong negative relationship between gadget addiction and Qur’an reading ability (range 0.400–0.599). The two-tailed significance value (p = 0.000 < 0.05) confirmed the statistical significance of this finding. Overall, the study highlights that greater gadget addiction is associated with lower Qur’an reading proficiency, whereas lower levels of gadget use are linked to improved recitation skills. These findings suggest the urgent need for educational interventions and parental guidance to balance gadget usage and ensure the strengthening of Qur’anic literacy among students.

This study aims to determine the role of work-life balance in mediating the effect of self-efficacy on turnover intention. The research employed a saturated sampling technique with a sample of 112 employees. The method used was a survey method with questionnaires and interviews, analyzed using descriptive statistics and inferential  statistical analysis with SEM-PLS. The results of this study indicate that self-efficacy has a negative effect on turnover intention. Self-efficacy has a positive and significant effect on work-life balance. Work-life balance negatively affects turnover intention. Furthermore, work-life balance is able to mediate the effect of self-efficacy on turnover intention. The theoretical implication of this research is a confirmation of attribution theory and its relation to the research variables. The practical implication provides alternative solutions to the problem of turnover intention. The recommendation given is that the Faculty of Economics and Business, Udayana University, should provide psychological support and a conducive work environment to enhance employees’ self-efficacy, while also developing flexible work policies that support work-life balance through workload management, rest periods, and a work culture that respects personal life.

This study aimed to examine the effect of internal supervision quality and internal audit understanding on financial accountability (a case study of KSP Kopdit Pintu Air). A quantitative rescarch method with an associative approach was employed, involving 50 employees of KSP Kopdit Pintu Air as respondents. Data were collected through questionnaires and analyzed using validity and reliability tests, descriptive statistics, classical assumption tests, multiple linear regression analysis, as well as partial (t-test) and simultaneous (F-test) hypothesis testing. The findings revealed that (1) internal supervision quality had a positive but insignificant effect on financial accountability, (2) internal audi understanding had a positive but insignificant effect on financial accountability, and (3) internal supervision quality and internal audit understanding jointly had no significant effect on financial accountability. The Adjusted R³ value of 0.010 indicated that the independent variables explained only 1% of the variance in financial accountability, while the remaining 99% was influenced by other factors outside the scope of this research model.

This study aims to determine whether there is an influence on the Impact of the Digital Era (X1), Organizational Culture (X2), and Employee Involvement (X3) on Employee Work Efficiency (Y) at PT Indogadai Prima Tangerang City Branch. The research used in this study is quantitative, with a non-probability sampling technique. The sample consisted of 100 respondents representing different job positions, ranging from area managers, store heads, cashiers, to sales clerks. Data were collected through a structured questionnaire using a Likert scale. Furthermore, the data analysis applied descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, and the coefficient of determination using SPSS version 25. The results of this study indicate that the Impact of the Digital Era has a positive but not significant effect on Employee Work Efficiency, Organizational Culture has a significant effect on Employee Work Efficiency, while Employee Involvement does not significantly influence Employee Work Efficiency. Among the independent variables, Organizational Culture is the most influential factor in determining employee efficiency. The findings highlight the importance of strengthening organizational culture to enhance efficiency while ensuring that digital transformation is implemented with strategies that reduce resistance and increase adaptability. This research contributes theoretically to the study of human resource management in the digital transformation era and provides practical recommendations for companies in developing policies to optimize employee efficiency.

This study aims to analyze the influence of inflation and interest rates on banking profitability as measured through Return on Assets (ROA) in conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research was conducted from April to May 2025 with a quantitative approach and multiple linear regression analysis methods. The data used are secondary data obtained from the annual financial statements of eight conventional banks as well as macroeconomic data from Bank Indonesia, which were selected through the purposive sampling method. The data analysis process includes descriptive statistics, classical assumption test, t test, F test, and determination coefficient. The results of the study show that partially, neither inflation nor interest rates have a significant effect on ROA. This is shown by the value of t calculating inflation of 0.049 < t table 2.02619 with a significance of 0.961 > 0.05, and t calculating interest rates of 1.163 < t table 2.02619 with a significance of 0.252 > 0.05. However, simultaneously, inflation and interest rates have a significant effect on ROA, as shown by the calculated F value of 8.698 > F table 3.25 and the significance of 0.001 < 0.05. These findings indicate that although individual macroeconomic variables do not have a significant impact, together they have an influence on banking profitability. This research contributes to policy makers and banking industry players in understanding macroeconomic dynamics on banks' financial performance.

Sidewalks are a crucial element of urban infrastructure that support pedestrian mobility. However, on Jalan Dr. Mansyur, Medan Selayang, sidewalk conditions present various problems, such as damaged surfaces, a lack of accessibility facilities, and the presence of street vendors occupying the lanes. This study aims to analyze the impact of sidewalk quality on pedestrian activity by examining three main factors: the physical condition of the sidewalk, environmental safety, and accessibility. Using a mixed methods approach, the sample for the quantitative approach was taken using a stratified random sampling method with a total of 150 respondents. Quantitative data were analyzed using descriptive statistics and SPSS software, while qualitative data were collected through in-depth interviews with key informants. The results showed that sidewalk accessibility had the strongest relationship with pedestrian activity (correlation coefficient 0.72), followed by the physical condition of the sidewalk (0.68) and environmental safety (0.55). Minimal accessibility factors, such as the lack of special lanes for the disabled, proved to be the main obstacle to pedestrian activity. In addition, the damaged physical condition of the sidewalk and the use of sidewalks for activities that are not in accordance with their function further reduce user comfort. Based on these findings, key recommendations include physical improvements to sidewalks with regard to the principles of universal accessibility, including the addition of dedicated lanes for the disabled, repair of damaged surfaces, and reconfiguration of spaces to discourage use by street vendors. The government needs to ensure adequate street lighting to improve user safety. The public is expected to maintain the function of sidewalks by utilizing them according to their intended purpose, while future researchers are advised to explore the impact of sidewalk improvements on broader social and economic aspects, as well as consider the integration of technology in sidewalk design and management. The conclusion of this study is the need for collaborative action between the government, the community, and other relevant parties to create inclusive sidewalk infrastructure that supports active mobility.

This study aims to investigate the effect of command teaching style on the ability to kick a ball using the inside of the foot in junior high school students. The research method used is a quasi-experimental design with one group pretest-posttest. The sample consisted of 30 eighth-grade students from SMP Negeri 5 Tondano selected through purposive sampling. Data were collected using pretest and posttest instruments and analyzed using descriptive statistics and paired sample t-test. The results showed a significant increase in posttest scores compared to pretest scores, indicating the effectiveness of the command teaching style in improving the technical ability of kicking a ball with the inside foot. The findings support the application of structured and directive teaching approaches in physical education, particularly in learning fundamental motor skills. This study highlights the relevance of teacher-centered methods for skill acquisition and offers practical implications for physical education practitioners.

This study aims to determine the implementation of financial management and infrastructure management on the quality of the learning process at Robbani Integrated Islamic Elementary School, Singosari, Malang. The background of this study is based on the importance of effective and efficient management of school resources to improve the quality of basic education as a foundation for student development. School financial management includes planning, management, supervision, and accountability of education funds, while infrastructure management focuses on the procurement, utilization, and maintenance of school facilities to support the learning process. The research method used is descriptive quantitative with a population of all teachers and education personnel at Robbani Islamic Elementary School, using data collection techniques in the form of questionnaires, documentation, and supporting interviews. Data were analyzed using descriptive statistics and hypothesis testing to examine the influence between variables. The results of the study indicate that financial management at Robbani Islamic Elementary School has been implemented based on the principles of transparency, accountability, and efficiency, reflected in the management of School Operational Assistance (BOS) funds and parent fees allocated for school operations, teacher competency improvement, and facility maintenance. In addition, school facilities and infrastructure such as classrooms, laboratories, libraries, and worship and sports facilities are already available although they still need development to better support technology-based learning. Statistical analysis revealed a significant influence of financial management and infrastructure on the quality of the learning process, as reflected in student exam results, academic and non-academic achievements, and parental satisfaction. This study recommends strengthening financial management through more careful planning and improving the quality of facilities and infrastructure to support active, innovative, creative, effective, and enjoyable learning (PAIKEM). The results of this study are expected to provide input for schools, foundations, and future researchers in developing educational policies.