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This study aims to analyze the effect of Independent Board of Commissioners, Audit Committee, Family Ownership, and Voluntary Disclosure on Debt Costs in Basic Materials manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. Using purposive sampling and multiple linear regression analysis, the results show that the Independent Board of Commissioners and Family Ownership have a negative and significant effect on debt costs, while the Audit Committee, measured by meeting frequency, has a significant positive effect, and Voluntary Disclosure has no significant effect. These findings indicate that increased independent supervision and family control can reduce debt costs, but a high frequency of audit committee meetings can create a greater perception of risk in the eyes of creditors. This study has important implications for management and regulators in improving the quality of corporate governance and supervision to reduce debt costs.

The purpose of this study is to examine the influence of ethics, auditor experience, and audit situations on the accuracy of giving audit opinion issued by public accountants in South Jakarta. The population in this study consists of auditors working at public accounting firms, particularly those located in South Jakarta. The sample used includes 42 respondents, selected using a purposive sampling method. The data source in this study was obtained through a data collection technique in the form of a questionnaire. This research employs multiple linear regression analysis. The analysis result from public accounting firms in South Jakarta indicate that the audit situation has a significant influence on the accuracy of giving audit opinion. Meanwhile, ethics and auditor experience has no significant influence on the accuracy of giving audit opinion.

This study aims to examine the influence of advertising appeal, influencer marketing, and online customer reviews on purchasing decisions in Tokopedia’s e-commerce platform. The research applied a quantitative method using survey questionnaires distributed to 109 Tokopedia users in Jakarta. Data were analyzed using path analysis with SmartPLS. The results indicate that advertising appeal and influencer marketing significantly and positively affect purchasing decisions, while online customer reviews show no significant impact. These findings suggest that Tokopedia consumers, particularly in electronic products, are more influenced by attractive advertising and influencer endorsements than by online reviews. The study is limited by its sample size, geographic scope, and product focus on electronics. Future research is recommended to expand respondents and product categories for broader insights.

Hotel Naripan is still facing challenges in ensuring its employees can have optimal ability and motivation. This occurs in employee performance which can be caused by the lack of training, the absence of rewards from the company. The purpose of this study is to analyze the effect of work ability and motivation on employee performance at the hotel, so that it can be an evaluation material for management to improve service quality and hotel competitiveness in the increasingly competitive hospitality industry. The research method used is quantitative. This method is used to study a specific population or sample with data collection through research instruments. The analysis carried out is quantitative and uses statistical techniques, with the main purpose of testing the hypothesis that has been previously formulated. The results of this research based on multiple linear regression tests, the value of the multiple linear regression coefficient of the work ability variable, has a positive value of 0.635, the value of the multiple linear regression coefficient of the independent variable work motivation, has a positive value of 0.043

The current research examines the effect of the Student Teams Achievement Division (STAD) cooperative learning model on Indonesian language outcomes among sixth-grade students at SD Negeri 106805 Manunggal. Operating within a quantitative framework, this quasi-experimental research utilized a non-equivalent control group design. The sample comprised 50 students, classified into a control group (23 students) and an experimental group (27 students). Data collection involved observations, documentation, alongside pretest and posttest scores. The 10-item essayThe instrument achieved a high level of reliability, with Cronbach’s Alpha coefficients of 0.700 on the pretest and 0.807 on the posttest. Diagnostic tests confirmed the data were normal and homogeneous. The experimental group achieved a substantial learning improvement of 42.04, significantly outperforming the control group's gain of 17.39. The independent sample t-test yielded a critical significance value of 0.000 < 0.05, confirming that the STAD model exerts a significant and positive influence on student’s indonesian language achievement.

Korosi pada material stainless steel dalam lingkungan basa dan temperatur tinggi menjadi salah satu faktor yang memengaruhi umur pakai peralatan pada sistem netralisasi minyak sawit. Penelitian ini bertujuan menganalisis pengaruh temperatur dan kecepatan pengadukan terhadap laju korosi serta membandingkan ketahanan korosi baja tahan karat SS304 dan SS316 dalam larutan NaOH 1 M. Pengujian dilakukan menggunakan metode weight loss berdasarkan standar ASTM G31–72 selama 49 hari dengan variasi temperatur 70°C, 90°C, dan 110°C serta kecepatan pengadukan 100 rpm, 200 rpm, dan 300 rpm. Laju korosi dihitung berdasarkan kehilangan massa spesimen dan dianalisis menggunakan klasifikasi ketahanan korosi. Hasil penelitian menunjukkan bahwa peningkatan temperatur dan kecepatan pengadukan menyebabkan peningkatan laju korosi pada kedua material. Nilai laju korosi tertinggi diperoleh pada SS304 sebesar 0,0247 mm/tahun pada kondisi 110°C dan 300 rpm, sedangkan nilai terendah diperoleh pada SS316 sebesar 0,0124 mm/tahun pada kondisi 70°C dan 100 rpm. Secara umum, SS316 menunjukkan ketahanan korosi yang lebih baik dibandingkan SS304 karena kemampuan mempertahankan lapisan pasif yang lebih tinggi. Berdasarkan klasifikasi ketahanan korosi, sebagian besar kondisi pengujian berada pada kategori sangat baik sehingga kedua material masih layak digunakan pada sistem netralisasi minyak sawit, dengan SS316 lebih direkomendasikan untuk kondisi operasi yang lebih agresif.

This study aims to analyze the impact of the USD/CNY exchange rate and the Federal Reserve interest rate on the stock returns of Volkswagen AG. Volkswagen AG is chosen as the object of analysis because it is a multinational corporation with significant exposure to the Chinese market, making it highly sensitive to fluctuations in global economic conditions, particularly exchange rate movements and monetary policy changes. The study adopts a quantitative research approach using multiple linear regression analysis to examine the relationships between variables. The data used are monthly secondary data covering the period from 2017 to 2023, resulting in 84 observations. The dependent variable in this study is Volkswagen AG stock returns, while the independent variables consist of the USD/CNY exchange rate and the Federal Funds Rate. The empirical results show that the USD/CNY exchange rate has a negative and statistically significant effect on Volkswagen AG stock returns, indicating that currency depreciation or appreciation plays a crucial role in influencing investor sentiment and firm valuation. In contrast, the Federal Funds Rate does not show a statistically significant effect on stock returns during the observed period. However, the simultaneous test indicates that both variables jointly have a significant influence on Volkswagen AG stock returns. Overall, the findings suggest that exchange rate risk is more dominant than U.S. monetary policy in affecting the stock performance of Volkswagen AG over the study period.

This study aims to analyze the factors influencing customer satisfaction at PT JNE Cabang Latta Ambon, focusing on five dimensions of service quality according to the SERVQUAL model: Tangibles, Reliability, Responsiveness, Assurance, and Empathy. Data were collected through a questionnaire distributed to 145 respondents using shipping services. The results of the analysis indicate that of the five dimensions, only the Empathy dimension has a positive and significant effect on customer satisfaction (β = 0.204; p = 0.048). The other variables, while showing positive effects, did not demonstrate statistical significance. The regression model developed was able to explain approximately 22.1% of the variation in customer satisfaction, emphasizing that there are other factors beyond the measured dimensions that also influence satisfaction. The F-test results show that, simultaneously, all five dimensions of service quality significantly affect customer satisfaction, supporting the SERVQUAL theory that highlights the importance of a multidimensional approach in service delivery. Practical implications of this study suggest that PT JNE Latta Ambon should focus more on enhancing empathy and responsiveness in service, while maintaining the quality of other aspects as a minimum standard. This research provides valuable insights for developing more effective customer-oriented service strategies and opens opportunities for further research in this field.

This study aims to analyze the effect of Digital Accounting Systems on Financial Decision Quality through Accounting Information Quality in modern companies. This research employed a quantitative explanatory approach using a survey design. Primary data were collected from 100 employees working in finance, accounting, and financial administration departments through purposive sampling and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The findings reveal that Digital Accounting Systems have a positive and significant effect on Accounting Information Quality, Accounting Information Quality has a positive and significant effect on Financial Decision Quality, and Digital Accounting Systems also directly improve Financial Decision Quality. The mediation test confirms that Accounting Information Quality partially mediates the relationship between Digital Accounting Systems and Financial Decision Quality. These results imply that companies should not only adopt digital accounting technology but also strengthen system integration, data validation, transaction standardization, and user competence to ensure that digital accounting systems produce accurate, timely, relevant, and useful information for effective financial decision-making.  

This study aims to examine the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), and e-IPO regulation on the level of IPO underpricing on the Indonesia Stock Exchange during the 2021–2025 period. The research employs a causal quantitative approach using multiple linear regression analysis. Secondary data were collected from the prospectuses and financial statements of companies conducting Initial Public Offerings (IPOs).The results indicate that ROA does not have a significant effect on underpricing (significance value = 0.181). Similarly, DER is found to have no significant influence on underpricing (significance value = 0.268). The simultaneous test also shows a non-significant result, with an F-significance value of 0.120, suggesting that the independent variables collectively do not affect IPO underpricing. Furthermore, the coefficient of determination (R²) of 0.175 implies that only 17.5% of the variation in underpricing can be explained by the variables included in the model, while the remaining 82.5% is attributable to other factors outside the study, such as market sentiment, underwriter reputation, and oversubscription levels. These findings suggest that investors in the Indonesian IPO market tend to prioritize short-term capital gain opportunities rather than relying on firms’ financial fundamentals. Consequently, accounting-based indicators are not sufficiently influential in shaping stock prices during the first day of trading.

This study aims to analyze the effect of production costs and sales volume on profit with firm size as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study used a quantitative approach with an associative research design. The data used were secondary data obtained from annual financial statements of food and beverage companies listed on the IDX. The sampling technique used purposive sampling and obtained 110 observations. The analysis method employed was Moderated Regression Analysis (MRA) using IBM SPSS Statistics. The results of the study indicate that production costs do not have a significant effect on company profit. Meanwhile, sales volume has a positive and significant effect on profit. Firm size has a negative and significant effect on profit. Furthermore, firm size is unable to moderate the relationship between production costs and profit as well as the relationship between sales volume and profit. The coefficient of determination test shows that the independent and moderating variables are able to explain 56.8% of the variation in company profit, while the remaining 43.2% is explained by other variables outside the research model. This study implies that companies need to focus more on increasing sales volume and improving operational efficiency to enhance profitability.

This study analyzes the effect of pastry menu innovation and breakfast service on guest satisfaction at Hotel Indigo Seminyak Bali. The increasing competition in the hospitality industry requires hotels to continuously improve service quality and guest experience. Menu innovation and breakfast service are key factors that directly influence guest satisfaction, particularly through the overall dining experience during guests’ stay. This research used a quantitative descriptive approach with data collected through questionnaires, observation, and documentation from 120 respondents selected using purposive sampling. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, and F-test with SPSS version 26. The results show that menu innovation has a positive and significant effect on guest satisfaction (p < 0.05). Breakfast service also has a positive and significant effect on guest satisfaction (p < 0.05). Simultaneously, both variables significantly influence guest satisfaction (F = 41.701). Among the two variables, breakfast service is the most dominant factor affecting guest satisfaction. These findings indicate that improving menu innovation and breakfast service can enhance guest satisfaction and strengthen competitiveness in the hospitality industry.

One of the most actively traded and liquid stock groups in the capital market is the LQ45 index, which consistently attracts investor attention due to its strong market capitalization and transaction volume. This study aims to analyze the influence of financial performance and financial management strategies on firm value among companies listed in the LQ45 index on the Indonesia Stock Exchange during the 2018–2022 period. The study population consisted of 73 LQ45-indexed companies, with purposive sampling used to select 23 companies that met the research criteria. This research employed a quantitative approach using path analysis to examine both direct and indirect relationships among variables. The findings indicate that profitability and leverage have a positive and significant effect on firm value. In addition, profitability and leverage also positively influence firm size, indicating that companies with stronger profitability and effective debt management tend to expand their operational scale. However, firm size does not significantly affect firm value and is unable to mediate the relationship between profitability, leverage, and firm value. These results suggest that investors place greater emphasis on profitability and leverage indicators than company size when evaluating firm value in LQ45 companies. Therefore, effective financial performance remains the primary factor in enhancing corporate value and investor confidence.

This study is motivated by the importance of improving the performance of police officers as the frontline of public service, which is influenced by transformational leadership, organizational communication, and work discipline. In practice, variations in officer performance are still observed at police precincts under the Solok Police Department, as evidenced by differences in case resolution rates, service responsiveness, and the effectiveness of task execution. These conditions are suspected to be related to the suboptimal implementation of transformational leadership, organizational communication, and work discipline among officers. This study aims to analyze the influence of transformational leadership and organizational communication on police officer performance, as well as to test the role of work discipline as a moderating variable. The research method used is a quantitative approach with a field research design. The study population consisted of all 126 members of the police stations under the Solok Police Department, with a sample size of 124 respondents. Data collection was conducted by distributing questionnaires to police officers, which were then analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that transformational leadership has a positive and significant effect on member performance, with a coefficient of 0.754, a T-statistic of 3.550 (>1.96), and a P-value of 0.000 (<0.05); thus, the first hypothesis is accepted. Organizational communication has a negative and significant effect on performance with a coefficient of -0.615, a T-statistic of 2.509 (>1.96), and a P-value of 0.012 (<0.05). Work discipline does not moderate the effects of transformational leadership or organizational communication on performance, as both show insignificant results. In conclusion, improved police officer performance can be achieved through the implementation of effective transformational leadership and the strengthening of organizational communication.

Abstract. This study aims to determine the effect of Work-Life Imbalance on Customer Service Performance among banking employees who are also university students in Bandung City. Dual roles as employees and students have the potential to create an imbalance between work and academic life, which may affect the quality of customer service. This study employed a quantitative approach with a sample of 25 respondents consisting of active banking employees who are currently pursuing higher education. Data were collected through questionnaires and analyzed using simple linear regression with the assistance of IBM SPSS software. The results indicate that Work-Life Imbalance has a significant effect on Customer Service Performance. The coefficient of determination (R Square) value of 0.837 shows that the Work-Life Imbalance variable explains 83.7% of the variance in Customer Service Performance, while the remaining percentage is influenced by other variables outside the scope of this study. Therefore, banking companies are expected to provide appropriate support for employees who carry dual roles as workers and students.

Abstract. This study aims to analyze the influence of psychological safety on sustainable innovation with communication behavior as a mediating variable. The research design used a quantitative approach with a survey method on employees of PT Morich Indo Fashion. Sampling was conducted using the Slovin formula and obtained respondents who were analyzed using Partial Least Squares (PLS). The results showed that psychological safety has a positive effect on sustainable innovation and communication behavior. In addition, communication behavior also has a positive effect on sustainable innovation and mediates the relationship between psychological safety and sustainable innovation. These findings emphasize the importance of creating a psychologically safe climate and effective communication to encourage sustainable innovation in organizations.   Keywords: Psychological Safety; Communication Behavior; Sustainable Innovation; Partial Least Squares; Human Resource Management

 This study was conducted to evaluate the influence of Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) in predicting stock return fluctuations. The study focuses on retail sector issuers listed on the Indonesian Stock Exchange (IDX) between 2021 and 2024. Through the application of panel data regression analysis, the study determined that the Common Effects Model (CEM) is the most appropriate estimation method. This decision was made based on a series of tests including the Chow Test and the Lagrange Multiplier. Although classical assumption testing showed symptoms of heteroscedasticity, this problem was addressed using the EGLS (cross-sector weighting) Panel method to ensure the validity of the estimates. Based on partial testing, it is found that TATO and NPM variables have a positive and significant contribution to stock returns, while DER is found to have no significant effect. Collectively, all independent variables had a significant effect, with the Adjusted R-Square value reaching 27.80%. This indicates that for investors in the retail sector, profitability and operational efficiency are important indicators in making investment decisions.

PT Bank Pembangunan Daerah Jawa Timur Tbk (“Bank Jatim”) is a regional-owned company engaged in banking. The main activity of this company is to collect and channel funds and provide other banking services to all customers in the East Java region.  With the tagline "Yang Terbaik Untuk Anda", Bank Jatim maximizes the best potential ranging from services to the provision of products that continue to be developed and created technology-based to achieve BPD Regional Champion. It will not be achieved without the role of optimal human resources. The purpose of this study was to test and analyze the effect of employee empowerment on employee engagement through job satisfaction in employees of the corporate secretary division of Bank Jatim Surabaya Head Office. Where the employee empowerment variable has four indicators, the four of which will be studied, namely sense of meaning, sense of competence, self determination, impact. This research is causality research with a quantitative approach. Sampling technique used saturated samples with a total of 37 respondents in the corporate secretary division of Bank Jatim Surabaya Head Office. The statistical analysis used in this research is partial least square (PLS) with the help of smartPLS 3.0 software. The results of this study explain that employee empowerment has a positive and significant effect on employee engagement, employee empowerment has a positive and significant effect on job satisfaction. Job satisfaction has a positive and significant effect on employee engagement. Job satisfaction is able to mediate the relationship between employee empowerment and employee engagement.

This study aims to explore the practice of Buddhist marriage in the Semarang Regency, which is carried out alongside traditions and local wisdom. The research employs a qualitative approach using a cultural anthropology method to examine the influence of Javanese beliefs on the wedding rituals of Buddhist communities in the Semarang Regency area. Data were collected through the review of relevant literature and interviews with selected informants, chosen based on their background and expertise related to the research topic. The collected data were then analyzed in depth to identify the values of local wisdom within Javanese society that coexist harmoniously with Buddhist wedding ceremonies. The findings indicate that Buddhist marriage in Semarang Regency is not merely a legal recognition of union between two individuals entering married life, but also represents a socio-cultural phenomenon reflecting processes of adaptation and negotiation between religious teachings and local cultural values. Buddhist communities in Semarang Regency conduct marriage ceremony according to Buddhist religious traditions combined with Javanese practices. The religious ceremony is performed at a temple and led by a Romo Pandita, and the the wedding ceremonies continue according to Javanese culture. Javanese beliefs remain strongly influential, shaping various stages of marriage, from partner selection and proposal rituals to ceremonial practices during the wedding. Beliefs related to weton calculations, auspicious days, slametan rituals, the preparation of sesajen, and ceremonial elements within wedding receptions continue to maintain their place amid the dynamics of modern society.

Pendidikan karakter menjadi fokus penting dalam dunia pendidikan karena meningkatnya tantangan moral peserta didik di era globalisasi dan digitalisasi. Penelitian ini bertujuan untuk mendeskripsikan pelaksanaan pendidikan karakter di sekolah menengah, mengidentifikasi faktor pendukung dan penghambat implementasinya, serta menganalisis dampaknya terhadap perkembangan moral peserta didik. Penelitian ini menggunakan pendekatan kualitatif deskriptif yang dilaksanakan di SMK Plus Al-Ghifari. Subjek penelitian meliputi guru Bimbingan dan Konseling, wali kelas, dan siswa yang dipilih melalui teknik purposive sampling. Data dikumpulkan melalui wawancara mendalam semi-terstruktur, observasi, dan analisis dokumen sekolah, kemudian dianalisis secara tematik. Hasil penelitian menunjukkan bahwa pendidikan karakter telah diintegrasikan dalam proses pembelajaran dan budaya sekolah, dengan dukungan utama berupa kepedulian guru, kerja sama dengan orang tua, serta inisiatif peserta didik. Namun, implementasi masih menghadapi kendala seperti pengaruh lingkungan sosial, keterlibatan keluarga yang belum optimal, ketidakkonsistenan ketegasan pendidik, dan kesulitan adaptasi peserta didik baru. Penelitian ini merekomendasikan penguatan sinergi antara sekolah, keluarga, dan lingkungan untuk meningkatkan keberlanjutan dan efektivitas pendidikan karakter.