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This study aims to analyze the influence of service quality on consumer satisfaction at Katorroan Cafe Batutumonga, North Toraja Regency. This research uses a quantitative associative method with a questionnaire as a data collection tool involving 60 respondents who are visitors to the cafe. Data analysis was carried out using descriptive analysis, validity test, reliability test, classical assumption test, simple linear regression analysis, and hypothesis testing (t-test). The results showed that the service quality at Katorroan Cafe Batutumonga was in the good category, and consumer satisfaction was in the satisfied category. However, the results of the simple linear regression test showed a negative and significant influence of service quality on consumer satisfaction with a regression coefficient of -0.404 and a significance value of 0.000. This indicates that an increase in service quality is paradoxically followed by a decrease in consumer satisfaction in the context of this study. The coefficient of determination (R²) is 0.195, meaning that service quality contributes 19.5% to consumer satisfaction, while the remaining 80.5% is influenced by other factors outside the study.

This study aims to analyze the effect of using the Quick Response Code Indonesian Standard (QRIS) on improving financial inclusion among Micro, Small, and Medium Enterprises (MSMEs) in North Toraja Regency. The research is motivated by the rapid development of digital payment systems, which have not been optimally adopted by MSMEs in tourism areas. QRIS, as a non-cash payment innovation, is expected to expand access tofinancial services, enhance transaction efficiency, and encourage MSMEs’ participation in the formal financial system. This study employs a quantitative approach using a survey method involving 35 handicraft MSMEs in the Ke’te Kesu’ tourism area, selected through a saturated sampling technique. Data were collected using a five-point Likert scale questionnaire and analyzed with SPSS version 25 through validity and reliability tests, descriptive analysis, classical assumption tests, and simple linear regression. The results indicate that QRIS usage has a positive and significant effect on financial inclusion, with a correlation coefficient (R) of 0.758 and a coefficient of determination (R²) of 0.575. The t-test shows a significance value of < 0.05. These findings support the Financial Deepening theory and the financial inclusion concept, which emphasize access, affordability, and usage of financial services. Thus, QRIS serves as an important instrument in promoting digital transformation and enhancing financial inclusion among MSMEs in North Toraja Regency.

This study aims to analyze the effect of product quality on consumer satisfaction at Kipang Sisera Panyabungan Business. The research method used is a quantitative approach with data collection techniques through observation, interviews, and distributing questionnaires to 96 respondents who are Kipang Sisera customers. The data obtained were analyzed using validity, reliability, and regression analysis tests with the help of SPSS 25. The results of the validity test showed that all items in the questionnaire were valid with a calculated r value> r table (0.1689), while the results of the reliability test using Alpha Cronbach showed a value> 0.60, which means that the research instrument can be trusted. The results of the partial regression test (t test) showed that product quality had a positive and significant effect on consumer satisfaction with a significance value of 0.000 <0.05. The coefficient of determination (R²) test showed that product quality contributed 62.9% to consumer satisfaction, while the rest was influenced by other variables not examined in this study.

The rapid development of information and technology brings changes in many fields. One of them is in the field of trading which is now carried out online through marketplace. Price discount, E-Trust, and E-Satisfaction are three aspects that play an important role in online business. Therefore, this research was conducted to understand and analyze the impact of Price Discount, E-Trust, and E-Satisfaction on Repurchase Intention in Shopee Marketplace among the students of DIV Marketing Management Study Program class of 2019-2020. This research was a quantitative research. There were three measurements used in this research, namely Price Discount, E-Trust, and E-Satisfaction with Repurchase Intention. The sample obtained by applying nonprobability sampling technique with purposive sampling approach. In analyzing the data, the researcher used descriptive analysis, validity test, reliability test, classical assumption test, multiple linear regression test, coefficient of determination, and hypothesis testing. The result of data analysis shows that, there is an impact between Price Discount, E-Trust, and E-Satisfaction with Repurchase Intention on the customers of Shopee marketplace partially or simultaneously. In conclusion, to increase Shopee customers’ loyalty, the marketplace must be aware that price discount, trust, and satisfaction of customers become the most important aspects that determine the marketplace's success.

This study aims to determine the effect of information technology utilization on the timeliness of financial reporting in the Regional Apparatus Work Units (SKPD) of North Toraja Regency. The use of information technology is expected to enhance the effectiveness and efficiency of the financial reporting process so that reports can be prepared and submitted on time. However, variations in reporting timeliness among several SKPDs indicate the need for further examination of the extent to which information technology has been optimally utilized. The research method employed is a quantitative approach with a simple linear regression analysis technique. Data were collected through questionnaires distributed to financial staff of SKPDs in North Toraja Regency, with a total of 50 respondents. Data analysis was conducted using SPSS through validity testing, reliability testing, classical assumption testing, and hypothesis testing. The results of the study show that the utilization of information technology has a positive and significant effect on the timeliness of financial reporting. These findings highlight the importance of optimizing the use of information technology in supporting effective and timely financial reporting.

This study aims to analyze the impact of content marketing, influencer marketing, and online customer reviews on the purchasing interest in Skintific products on TikTok among Generation Z students of the Bachelor of Management program at Universitas Semarang. Primary data was collected through a Google Form questionnaire distributed to Generation Z students using purposive sampling technique, based on the criteria of Generation Z age, active TikTok users, and familiarity with Skintific products. A quantitative approach was applied using multiple linear regression analysis after validity, reliability, normality, multicollinearity, and heteroscedasticity tests met the requirements. The results show that content marketing, influencer marketing, and online customer reviews individually have a significant positive effect on purchasing interest in Skintific products. Simultaneously, these three variables significantly influence purchasing interest, with a strong contribution. These findings imply that an integrated digital marketing strategy involving content marketing, influencer marketing, and online customer reviews is effective in increasing purchasing interest among Generation Z students on TikTok. This provides valuable insights for companies in designing more effective digital marketing campaigns to attract young consumers through social media platforms.

This study aims to analyze the effect of service quality, store atmosphere, and word of mouth on repurchase intention of Batik Lochatara Kediri consumers. This research employs a quantitative approach with a causal associative design. Data were collected through questionnaires distributed to 96 respondents who are customers of Batik Lochatara Kediri, selected using accidental sampling. The research instrument was measured using a five-point Likert scale. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, preceded by validity, reliability, and classical assumption tests. The results reveal that partially, word of mouth has a positive and significant effect on repurchase intention, while service quality and store atmosphere do not show a significant effect. However, simultaneously, service quality, store atmosphere, and word of mouth have a significant influence on repurchase intention. These findings indicate that positive consumer recommendations and shared experiences play a more dominant role in encouraging repurchase intention in the context of local batik MSMEs. Therefore, strengthening word-of-mouth strategies is essential to enhance customer loyalty and business sustainability.

This study explores the conceptual integration of Environmental, Social, and Governance (ESG) reporting and data analytics within the framework of sustainable digital accounting, with Industry 5.0 acting as a moderating paradigm. As organizations increasingly face demands for transparency, ethical governance, and sustainable operations, the limitations of traditional accounting systems have become evident. ESG reporting plays a crucial role in communicating non-financial performance and guiding strategic decisions aligned with stakeholder interests and regulatory expectations. However, the effectiveness of ESG disclosures is often hindered by fragmented data structures, inconsistent standards, and insufficient technological support. Data analytics, when integrated into ESG processes, enhances the precision, timeliness, and reliability of sustainability disclosures through predictive modeling, anomaly detection, and real time performance monitoring. Yet, despite its potential, the adoption of data analytics in accounting remains limited and under-theorized. Industry 5.0 introduces a human centric approach to technological transformation, emphasizing ethical innovation, inclusivity, and resilience. By positioning Industry 5.0 as a contextual and moderating framework, this study offers a novel perspective on how ESG and data analytics can synergize to create ethically aligned, future-ready accounting systems. Employing a systematic literature review, the research develops a conceptual model linking ESG, data analytics, and Industry 5.0, providing insights for academics, practitioners, and policymakers aiming to embed sustainability into digital accounting systems. The findings underscore the importance of aligning digital tools with ethical and societal values to advance accountable and sustainable business practices..    

This study aims to investigate the empirical impact of population size and unemployment rates on economic growth in Central Kalimantan Province. The research focuses on the regional context of Central Kalimantan, utilizing a longitudinal dataset covering the eleven-year period from 2013 to 2024. To achieve the research objectives, the study employs quantitative analysis through the SPSS software package, utilizing multiple linear regression as the primary analytical tool to examine the relationship between the dependent variable (economic growth) and the independent variables (population and unemployment). The findings of the analysis reveal a divergent impact between the two independent variables. The results indicate that the population has a significant and positive influence on economic growth in Central Kalimantan during the 2013-2024 period, suggesting that demographic factors play a crucial role in regional expansion. Conversely, the unemployment rate was found to have no significant effect on economic growth within the same timeframe. Furthermore, the study conducted a comprehensive suite of classical assumption tests to ensure the validity and reliability of the statistical model. The results of these diagnostics confirm that the regression model adheres to the assumption of normality, shows no evidence of multicollinearity among the variables, and is free from symptoms of heteroscedasticity. Additionally, the analysis concludes that the model does not exhibit any issues related to autocorrelation. Consequently, the regression model is deemed statistically robust and appropriate for providing an accurate representation of the economic dynamics in Central Kalimantan.

Posyandu is one of the health facilities that plays an important role in monitoring the growth and development of toddlers, especially in rural areas. The number of infant visits to posyandu in Konawe District is still very low. In 2024, 25.6% of posyandu were classified as primary, 27.1% as intermediate, 43.9% as advanced, and 3.3% as independent. Visits by toddlers to Posyandu are influenced by various factors, including parental knowledge and family support. This study aims to determine the extent to which parental knowledge and family support influence the frequency of visits by toddlers to Posyandu in Lahunggumbi Village in 2025. This study uses an observational design with a cross-sectional approach. The research sample consisted of 35 parents of toddlers who were randomly selected from Lahunggumbi Village. Data collection was conducted through interviews using a questionnaire that had been tested for validity and reliability. The data obtained were analyzed using the chi-square statistical test to examine the relationship between parental knowledge and family support on infant visits to the Posyandu. The results showed that there was a significant relationship between parental knowledge (p = 0.015) and family support (p = 0.009) and the frequency of infant visits to the Posyandu. Parental knowledge and family support have a significant influence on infant visits to the Posyandu in Lahunggumbi Village. Therefore, inter

This study examines the psychometric properties of the Indonesian version of the Questionnaire for Eudaimonic Well-Being (QEWB) with a focus on internal structural validity and reliability. The research aims to provide empirical evidence regarding the feasibility of QEWB as an instrument to assess eudaimonic well-being within the Indonesian population. The process involved the adaptation of the original scale, followed by exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) to evaluate its dimensional structure. Findings indicate that the Indonesian QEWB demonstrates adequate internal structural validity and reliable measurement consistency. The four-factor model meaning in life, self-discovery, personal expression enjoyment, and personal satisfaction and fulfillment showed the best fit, confirming the stability of this structure across analyses. Further examination through group comparison suggests that the instrument does not exhibit gender bias within the sample, supporting its fairness and applicability across male and female respondents. These results highlight the potential use of the Indonesian QEWB for research and psychological assessment, particularly in studies focusing on well-being, personal development, and organizational contexts. However, the generalization of findings should be approached with caution due to sample limitations. Future research is recommended to involve more diverse populations and explore additional psychometric evidence to strengthen the scale’s applicability across broader cultural and demographic groups.

This study aims to determine and analyze the Quality of Public Services in Making Birth Certificates at the Population and Civil Registration Office of Gorontalo City. Viewed from the aspects: (1) Tangible (Physical Evidence), (2) Reliability (Reliability), (3) Responsiveness (Responsiveness), (4) Assurance (Guarantee), (5) Empathy (Empathy). This research method uses a Qualitative Approach with a Descriptive type. Data collection techniques used in this study are observation, interviews, and documentation. The results of the study indicate that in general the quality of public services in making birth certificates at the Population and Civil Registration Office of Gorontalo City has been running well, although there are still some obstacles. In the Tangible dimension, the infrastructure is adequate but still needs to be updated on technological devices. In the Reliability dimension, the service has followed the established procedures and completion times, although sometimes hampered by system disruptions. The Responsiveness dimension shows that employees are quite responsive in responding to community needs, but need to increase effectiveness when queues are high. In the Assurance dimension, employees are competent and maintain data security, supported by technical training in population administration management. Meanwhile, in the Empathy dimension, employees are friendly and caring, although individual attention to the public is reduced during peak hours.

Oxygen is vital therapy where delivery accuracy is crucial, especially for infant patients, to ensure treatment effectiveness and prevent the risks of hypoxia or toxicity. With the implementation of the mandatory Domestic Product Utilization Policy (TKDN+BMP ≥ 40%), evaluating the quality of local products has become an urgent necessity. This study aims to test and analyze the quality and accuracy of domestically produced infant oxygen flowmeters compared to an imported product. The method used was experimental testing, measuring three brands of domestic products and one brand of foreign product at flow rate settings of 0.5, 1, 1.5, and 2 liters per minute (LPM). Each setting point was measured 10 times using a standardized calibrator to ensure data reliability. The measurement results were analyzed to identify the deviation level of each product. The findings of this study are expected to provide an objective conclusion on the quality equivalence of domestic products with imported ones and to identify which product has the lowest deviation rate. This can serve as scientific consideration for hospitals in selecting high-quality infant oxygen flowmeters, thereby supporting the domestic product policy.

This study aims to analyze the influence of proactive behavior on competitive advantage in quail breeder MSMEs in Bendowulung Village, Sanankulon District, Blitar Regency. The background of this research is based on the importance of increasing the competitiveness of MSMEs in the livestock sector in order to be able to survive and develop in the midst of increasingly competitive market competition. The research method uses a quantitative approach with data collection techniques through surveys or questionnaires distributed to quail farming MSMEs. The data were analyzed using statistical methods, including validity tests, reliability tests, classical assumption tests, linear regression tests, and hypothesis tests to determine the significance of the influence of proactive behavior on competitive advantage. The results of the study show that proactive behavior has a positive and significant influence on competitive advantage. These findings indicate that the higher the level of proactive behavior of an individual or organization, the greater their ability to innovate, take initiative, and adapt to changing business environments. Thus, proactive behavior is a strategic factor in strengthening the position of quail breeder MSMEs in the market, increasing revenue, and encouraging sustainable business performance. This research contributes to the development of MSME management theory and practical recommendations for business actors and policy makers.

This study aims to analyze the effect of the Quantum Learning model using miniature terrarium media to improve science learning outcomes in grade V of SD Negeri 104202 Bandar Setia. The type of research used is a pre-experimental method with a One Group Pretest-Posttest design . The subjects in this study were 21 students in class VC who were determined through non-probability sampling techniques. The test instrument was in the form of 20 multiple-choice questions that had been analyzed through validity and reliability tests. The data results were analyzed using normality, homogeneity, linearity, simple linear regression, and paired sample t-test tests . The results showed that the average pre-test score was 68.57, increasing to 87.14 in the post-test. The paired sample t-test produced a Sig. value. 0.000 < 0.05 so that H0 is rejected and H1 is accepted, while the regression test obtained an R (R Square) of 0.691, which means that the Quantum Learning model with miniature terrarium media has an effect of 69.1% on improving student learning outcomes. This finding confirms that the Quantum Learning model using terrarium media has an effect on improving student learning outcomes.

This study aims to analyze the development and scientific relationship between carbon risk perception, behavioral compliance of accountants, and sustainability mindset on the accuracy of carbon performance reporting through a bibliometric approach. This study is driven by the increasing need for accurate carbon reporting amidst global demands for sustainability transparency, as well as the limited understanding of the role of behavioral and psychological factors of accountants in ensuring the reliability of carbon reports. Research data was obtained from two leading scientific databases, namely Scopus and Google Scholar, with the main keywords "carbon risk perception," "behavioral compliance of accountants," "sustainability mindset," and "accuracy of carbon performance reporting." The data selection process was carried out using the PRISMA method to ensure the relevance and validity of the analyzed articles, while bibliometric analysis and visualization were performed using VOSviewer software. The results of the study indicate that the topic related to carbon reporting accuracy has evolved from a technical approach to a behavioral and psychological approach. Network and density visualizations show that behavioral compliance and sus-tainability mindset issues are still new but have high potential for development. Meanwhile, the authors' collaboration map demonstrates the geographic limitations of research, which remains concentrated in developed countries. These findings have important theoretical and practical implications, namely the need to integrate behavioral theory and professional ethics into sustainability accounting research and to en-hance accountants' capacity to understand carbon risks to ensure the accuracy of future sustainability re-porting.

This study aims to analyze multiple-choice questions related to phase e elements, namely the Principles and Basic Concepts of Accounting and Basic Banking, using the Anates program. The study involved 20 participants, consisting of college students and vocational high school students. The Anates application program serves as a tool to process academic evaluation data accurately and efficiently. The method used in this study is quantitative and is described descriptively, resulting in analytical findings including weighted data scores, test reliability, discriminative power, difficulty level, validity level, and distractor quality. The results from the Anates program make it easier for teachers to evaluate the quality of learning and develop more focused, innovative, and student-centered teaching plans. This research is expected to provide benefits in improving students' accounting knowledge, and teachers are expected to be able to adjust their teaching methods and strategies dynamically, thereby supporting the optimal improvement of students' learning outcomes in this digital era.

This study offers a comprehensive analysis of the integrated technology construct connecting physical and mental health services in conflict-affected Middle Eastern regions by employing confirmatory factor analysis within a Structural Equation Modelling approach. The research is based on 1,124 documents on digital health technology implementation published between 2017 and 2024 across fourteen countries. The measurement model demonstrates strong goodness-of-fit, evidenced by chi-square/df = 1.847, CFI = 0.971, TLI = 0.965, RMSEA = 0.041, and SRMR = 0.034, thereby confirming the structural soundness of the proposed framework. The analysis identifies four core dimensions—Digital Innovation (lambda = 0.893, CR = 13.672), Infrastructure Readiness (lambda = 0.847, CR = 12.184), User Competency (lambda = 0.819, CR = 11.453), and Sustainability (lambda = 0.865, CR = 12.738)—all significant at p < 0.001. Reliability indices are robust, with Cronbach's Alpha between 0.876 and 0.934, Composite Reliability ranging from 0.891 to 0.947, and Average Variance Extracted between 0.661 and 0.798, indicating strong internal consistency. The findings expand earlier digital health frameworks proposed by Mechael (2009) and Labrique et al. (2013) by emphasizing sustainability as a key component in conflict settings marked by limited resources. In contrast to Aranda-Jan et al. (2014), which addresses general technology adoption, this study underscores specific challenges in integrating both mental and physical health services in humanitarian contexts, thereby responding to the gap highlighted by Naslund et al. (2017) regarding fragmented digital mental health initiatives in crisis environments.

This study analyzes the gap in the implementation of Information Technology IT service management at an internet service provider in Purwokerto using the ITIL V4 Service Value System SVS framework. The company faces a number of major problems, such as delays in incident handling, data fragmentation between operational applications, low automation in network monitoring, and suboptimal coordination between the technical and customer service divisions. The purpose of this study is to evaluate the level of compliance of current service practices with ITIL V4 SVS best practices and to formulate recommendations for improvements that can increase operational efficiency and service reliability. The research uses a qualitative descriptive method with a case study approach, with data collected from interviews and observations in the technical and customer service divisions, then analyzed based on the five main components of ITIL V4 SVS. The results show that the company has implemented several ITIL principles, particularly in terms of customer value focus and process simplicity, but the implementation of iterative feedback, data integration, and automation is still at a low level of maturity. This study concludes that strengthening the real-time monitoring system, increasing cross-divisional visibility, and establishing a Continual Improvement Register are important steps towards realizing more efficient, responsive, and sustainable IT service management.

This study aims to analyze and explain in greater detail the influence of service quality in managing the Business Identification Number (NIB) through the Online Single Submission (OSS) system on public satisfaction at the Investment and One-Stop Integrated Service Office (DPMPTSP) of Gresik Regency. A quantitative research method was employed, using a structured survey design and distributing questionnaires to 105 respondents who had directly utilized and experienced the OSS service. Service quality was measured using the SERVQUAL dimensions tangible, reliability, responsiveness, assurance, and empathy while public satisfaction was assessed based on indicators derived from the Regulation of the Minister of Administrative and Bureaucratic Reform No. 14 of 2017. The collected data were analyzed using simple linear regression to identify the extent of the relationship between variables. The results indicate that service quality has a positive and significant effect on public satisfaction. This means that better, more consistent service quality will increase user satisfaction. The findings confirm that strengthening service quality is essential for improving overall public service performance, especially in digital-based licensing systems.