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Presently, several micro, little, and medium firms (MSMEs) encounter more intricate difficulties in financial management, particularly concerning efficient capital planning and allocation.  Numerous business proprietors continue to struggle with the effective management of financial resources due to insufficient financial knowledge regarding principles, a lack of confidence in resource management, an unsupportive financial attitude, or reliance on misconceptions about finance.  This study aims to examine the impact of financial knowledge, financial self-efficacy, and financial attitude on the capital budgeting decisions of micro, small, and medium enterprises (MSMEs) in Bandar Lampung.  This research employs a quantitative methodology with primary data gathered from 401 respondents chosen via purposive sampling.  Prior to the analysis of the data utilizing multiple linear regression with SPSS software, it underwent testing for validity, reliability, and classical assumptions.  The findings indicated that financial knowledge, financial self-efficacy, and financial attitude exerted a positive and significant impact on capital budgeting decisions, both individually and collectively.  The results affirm that the Theory of Planned Behavior is crucial in elucidating how knowledge, beliefs, and attitudes underpin rational, strategic, and sustainable decision-making for micro, small, and medium enterprises (MSMEs).

This research aims to analyze the partial and simultaneous influence of four independent variables—Ticket Price (X_1), Service Quality (X_2), Customer Trust (X_3), and Promotion (X_4)—on Ship Ticket Purchase Decisions (Y) at PT. PELNI Semarang Branch. Utilizing an associative quantitative method with a sample of 100 passenger respondents (N=100), the data were analyzed using multiple linear regression (SPSS 22.0). The model demonstrated a strong explanatory power, accounting for 55.7% of the variation in purchase decisions (Adjusted\ R^2 = 0.557). The t-test results indicate that all independent variables have a positive and significant influence on Purchase Decisions (all t_{hitung} > 1.9853). The Promotion variable (X_4) showed the strongest individual influence (\beta = 0.282, t=4.777), highlighting the critical nature of effective information dissemination and communication strategies in attracting and guiding mass maritime consumers. Customer Trust (X_3) and Service Quality (X_2) also proved highly significant, affirming the essential role of State-Owned Enterprise (BUMN) integrity and service reliability in mitigating perceived maritime travel risks. Managerial implications suggest PT. PELNI prioritizes enhancing Promotion through digital media and maintaining the fairness of Price setting, which remains a key consideration for this market segment.

This study aims to analyze the influence of Service Quality, Price Perception, and Trust on the User's Interest in the ferry service of KMP Gili Iyang on the Paciran-Bawean route operated by PT. ASDP Indonesia Ferry (Persero) Cabang Paciran. This route plays a critical role as an essential logistics and social link for Bawean Island. The quantitative research used a survey method with an Incidental Sampling technique, involving 100 respondents who are users of the service. The collected data were analyzed using Multiple Linear Regression with SPSS V25. The partial hypothesis test results (t-test) show that Service Quality (β=0.80; p=0.033), Price Perception (β=0.69; p=0.038), and Trust (β=0.587; p=0.000) individually have a positive and significant impact on the User's Interest. The Trust variable was found to be the most dominant predictor, emphasizing the importance of integrity, competence, and operational consistency in essential and high-risk maritime transportation services. The adjusted R-squared value of 60.% indicates that this model provides a strong explanation for the variation in User's Interest. This study provides important implications for managing ferry services by improving service quality, competitive pricing, and building customer trust to increase user interest.

This study analyzes the simultaneous and partial effects of Price (X1), Corporate Image (X2), and Service Quality (X3) on Customer Satisfaction (Y) in cargo shipping services at PT. Serasi Shipping Indonesia, Semarang Branch. The increasingly competitive maritime logistics sector demands a deep understanding of the determinants of business-to-business (B2B) customer satisfaction. Employing an explanatory quantitative design with a saturated population and sample of 100 corporate customers, data were processed using multiple linear regression analysis (SPSS v.22). The t-test results indicate that Price (t=3.813), Corporate Image (t=4.428), and Service Quality (t=2.398) individually have a positive and significant influence on Customer Satisfaction. Simultaneously (F-test, F=37.812), all three variables significantly influence satisfaction, explaining 52.7% of the satisfaction variance. The crucial finding highlights Corporate Image as the most dominant predictor of satisfaction (\beta=0.392). This suggests that in the high-value cargo sector, the company’s reputation and assurance function as primary risk determinants for B2B customers, surpassing the importance of price and purely functional quality. These results offer clear managerial implications for logistics firms in prioritizing the reinforcement of intangible assets to maintain a long-term competitive advantage.

This study aims to analyze the significant role of leadership, motivation, work discipline, and compensation in improving employee performance at PT Kereta Api Indonesia (Persero) Daop IV Semarang. This research adopts a quantitative associative approach, providing a clear understanding of the key factors that influence employee performance. Data were collected through a Likert-scale questionnaire, which was distributed to 80 respondents who are permanent employees of Daop IV Semarang. The data analysis was carried out using SPSS version 26, which included validity and reliability tests, as well as multiple linear regression, t-test, F-test, and the coefficient of determination (R²). The results reveal that leadership, motivation, work discipline, and compensation all have a positive and significant impact on employee performance. Among these variables, motivation was found to be the most dominant factor influencing performance. This finding suggests that fostering higher motivation and effective leadership can significantly enhance employee performance. This research provides practical implications for PT KAI management to enhance productivity through strengthening discipline culture, implementing fair compensation systems, and promoting participative leadership styles.

This study aims to analyze the influence of the role of the Port Authority (Syahbandar), communication skills, and the implementation of the International Safety Management (ISM) Code on maritime safety at the Padang Bai Ferry Port, Bali. Maritime safety is a top priority in maritime transportation operations, which is heavily influenced by the effectiveness of the Port Authority's supervision, the communication skills between the ship's crew and port officers, and the level of ISM Code implementation as an international standard for ship safety and risk management. This research uses a quantitative method with an associative approach to determine the relationships between variables. Data were collected through the distribution of questionnaires to 100 respondents, including the Port Authority, ship crews, and port officers. Data analysis was conducted using SPSS version 26 with multiple linear regression tests. The results of the study indicate that all three independent variables have a positive and significant influence on maritime safety. The role of the Port Authority has the most dominant influence in ensuring the seaworthiness of ships and compliance with regulations. The implications of this study emphasize the importance of improving maritime communication skills and strengthening the implementation of the ISM Code as the foundation for a sustainable maritime safety system.

Maritime safety is a fundamental aspect of the sea transportation system and plays a crucial role in supporting the smooth operation of trade, tourism, and community mobility between islands. Ensuring safety is not only dependent on the technical condition of vessels but also on the effectiveness of supervision and operational management at ports. This study aims to analyze the influence of ship traffic, ship document inspection, and vessel seaworthiness on maritime safety at Tanjungpinang Port. The research employed a quantitative approach, with data collected through questionnaires distributed to port officers, ship captains, and crew members, as well as field observations to strengthen empirical findings. The collected data were analyzed using SPSS software through validity tests, reliability tests, and multiple linear regression analysis to determine the relationship and contribution of each variable. The results indicate that all three variables ship traffic, document inspection, and vessel seaworthiness have a positive and significant influence on maritime safety. These findings suggest that proper ship traffic management, orderly administrative inspections, and ensuring that vessels are seaworthy play essential roles in reducing the risk of accidents at sea. This study provides practical implications for port authorities and the Ministry of Transportation, particularly in strengthening supervision systems, improving inspection quality, and enhancing maritime safety management in the Riau Archipelago region, especially at Tanjungpinang Port

This study aims to analyze the effect of service quality on passenger satisfaction at Tingkir Bus Terminal, Salatiga City. Service quality is an essential factor in achieving customer satisfaction, especially in public transportation services that cater to the needs of the community. The study underscores the importance of efficient and reliable services in improving the overall passenger experience. This research uses a quantitative approach, employing a survey method with 100 respondents who are passengers at the terminal. Data were collected through a Likert-scale questionnaire, designed to measure various aspects of service quality such as timeliness, comfort, and customer support. The data were analyzed using SPSS version 26, with procedures including validity tests, reliability tests, simple linear regression, and hypothesis testing (t-test). The results show that service quality has a positive and significant effect on passenger satisfaction, suggesting that higher service quality leads to increased satisfaction. This finding emphasizes the critical role of service quality in enhancing the operational success of public transportation services. The study’s findings are expected to serve as valuable evaluation material for improving service quality and provide practical insights for terminal management to enhance passenger satisfaction in the future.

This study aims to analyze the impact of facilities, security, and services of the Syahbandar office on the satisfaction of fishermen at the Pantai Fishing Port (PPP) Tegalsari, Tegal City. The research method used is a quantitative approach with an associative model, where data is collected through a questionnaire distributed to 100 fishermen operating at PPP Tegalsari. Data analysis is performed using SPSS version 26 with validity and reliability tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results show that, simultaneously, the variables of facilities, security, and services have a positive and significant impact on fishermen’s satisfaction. Partially, the service variable has the most dominant influence on fishermen’s satisfaction compared to the facilities and security variables. This indicates that improving the quality of services at the Syahbandar office, providing adequate port facilities, and ensuring security at the port are key factors in creating fishermen’s satisfaction. This study is expected to provide input for port managers to enhance public service quality in the fisheries sector and promote policies that better address the needs and comfort of fishermen in their activities at the port.

Customer Loyalty is critically influenced by several factors, including Service Quality, Customer Trust, and Price.1 This study aims to analyze the partial and simultaneous influence of Service Quality (X_1), Customer Trust (X_2), and Price (X_3) on Customer Loyalty (Y) toward Maxim online transportation services in Semarang City.1 Utilizing a quantitative associative method, data were collected from a sample of 100 Maxim users (N=100) via incidental sampling and analyzed using multiple linear regression (SPSS).1 The analysis confirmed that all three independent variables positively and significantly influence Customer Loyalty (all t_{hitung} > 1.98498).1 Service Quality (X_1) was determined to be the most dominant factor (\beta = 0.400, t=4.500), highlighting that driver performance, service assurance, and responsiveness are the primary drivers of long-term loyalty., 10 The overall regression model demonstrated a strong explanatory power, with an estimated Adjusted R^2 of 0.650, indicating that 65.0\% of the variation in Customer Loyalty is explained by these three factors. Managerial implications suggest focusing resources on continuous service improvement and maintaining high integrity (Trust) to convert consumer satisfaction into sustainable loyalty.

This study aims to analyze the interest of residents of Semarang City in using the Trans Jateng service and to identify the factors that influence this interest. The background of this study is the low proportion of residents switching to public transportation despite the availability of the Trans Jateng service. This research adopts a quantitative approach, utilizing a survey method to collect data, which is then processed using SPSS software. The results of the study indicate that factors such as service quality (including service, comfort, and safety), fare perception, and stop access significantly influence the interest of residents in using Trans Jateng. These findings are valuable for understanding the factors that drive the adoption of public transportation in urban areas. The novelty of this study lies in its specific focus on Semarang City and the integration of resident interest variables with the relatively new Trans Jateng service in the region. The study’s implications offer practical recommendations for public transport operators to improve fare policies, enhance promotional strategies, and optimize modal integration to encourage greater use of public transportation.

This study aims to evaluate the factors influencing passengers’ interest in purchasing tickets for the KM. Kirana 1 ship on the Sampit route. In the era of increasing competition in maritime transportation, understanding consumer interest factors is essential for shipping companies to enhance their marketing strategies and stay competitive. This research employs a quantitative approach using a survey method involving passengers of KM. Kirana 1. The variables examined in this study include price, service quality, promotion, and perceived comfort, which are considered key determinants in customer decision-making. Data were analyzed using SPSS to test validity, reliability, and the relationships among these variables. The results indicate that price, service quality, and comfort significantly affect passengers’ interest in purchasing tickets, while promotion has an insignificant effect. These findings provide practical implications for shipping management to improve service quality, comfort, and pricing strategies to maintain customer satisfaction and loyalty, which are critical in the highly competitive maritime industry.

This study aims to analyze ticket purchasing behavior at Mawar Tour & Travel Pekalongan. The issue raised in this research is the decline in direct ticket purchases due to the rise of competing digital platforms, which has made it more challenging for traditional travel agencies to retain customers. The research method used is quantitative, employing multiple linear regression analysis through SPSS software to evaluate various factors influencing customer decisions. The results show that service quality and price perception significantly affect purchase intention, while booking convenience does not directly influence it but is fully mediated by trust, highlighting the importance of building strong customer relationships. These findings suggest that Mawar Tour & Travel should enhance service quality, strengthen customer trust, and adopt competitive pricing strategies to improve customer satisfaction and increase sales. This approach would enable the agency to stay competitive in the rapidly changing digital marketplace and better meet the needs of its customers.

The rapid advancement of digital technology has transformed the landscape of education, particularly in secondary schools. This study investigates the influence of digital learning innovation on enhancing deep learning and student engagement. Using a quantitative survey method, data were collected from 150 secondary school students in Indonesia who actively use digital learning platforms such as Learning Management Systems (LMS), mobile learning applications, and hybrid learning models. The research instrument consisted of a closed-ended questionnaire using a five-point Likert scale, which measured students’ perceptions of digital learning innovation, their engagement levels, and indicators of deep learning. Data were analyzed through simple linear regression using SPSS version 25. The results indicate a strong and significant positive relationship between digital learning innovation and both deep learning and student engagement, with a correlation coefficient (R) of 0.732 and an R² value of 0.536. This finding suggests that digital learning innovation explains 53.6% of the variation in students’ deep learning and engagement levels. Students who frequently use digital learning technologies tend to show higher motivation, independence, critical thinking, and reflective learning behavior. The study concludes that digital learning innovation plays a crucial role in supporting meaningful learning and active participation. It highlights the importance of integrating technology strategically into school-based learning to foster adaptive, collaborative, and lifelong learners in the digital era.

The study aims to investigate how corporate governance impacts sustainability report disclosure in mining companies that are listed between 2021 and 2024 on the Indonesia Stock Exchange (IDX). The proportion of independent board members, the number of audit committee meetings held, and the level of managerial ownership are used to evaluate corporate governance. Using secondary data from the companies' official websites, a quantitative research approach is used. Purposive sampling was applied to select the sample from an initial population of 198 firms, based on two criteria: (1) being in the mining industry and listed on the IDX during the designated timeframe, and (2) regularly publishing sustainability and annual reports. By applying these criteria, a sample of 47 businesses was obtained, producing 188 observations in total.  Multiple linear regression was used to analyze the data using SPSS version 25. The results of the partial test show that while the percentage of independent board commissioners has no discernible effect on sustainability report disclosure, the frequency of audit committee meetings and managerial ownership have a significant and positive impact. These findings demonstrate how important internal ownership and an active audit function are to raising the standard of sustainability accountability and transparency.

This research explores how transformational leadership, work environment, and workload affect the organizational commitment of the Kebumen Regency Education, Youth, and Sports Office. This census-based quantitative study used a sample of 120 respondents, and data were collected through questionnaires. Validity, reliability, and classical assumptions were tested before the analysis. Multiple linear regression analysis was conducted using SPSS 26 to test the relationships between variables. The findings reveal that transformational leadership does not have a significant effect on organizational commitment. On the other hand, an excellent work environment greatly enhances employee welfare and has a substantial positive impact on organizational commitment. Workload is also found to positively affect organizational commitment, as a proportional workload encourages higher levels of employee accountability. Together, these three independent variables explain 55.4% of the variance in organizational commitment, with other factors accounting for the remaining portion. The study concludes that improving the work environment and managing workload effectively are key factors in increasing organizational commitment.

Kepatuhan wajib pajak menjadi fokus utama Pemerintah dalam meningkatkan penerimaan Negara. Pada penelitian ini memiliki tujuan yaitu mencari bagaimana pengaruh administrasi pajak digital, kualitas pelayanan fiskus, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi di Kota Bandung.  Populasi pada penelitian ini berjumlah 188.232 wajib pajak orang pribadi pada kantor Pelayanan Pajak Pratama Cibeunying Bandung, dengan Teknik pengambilan sampel yang digunakan adalah purposive sampling dan 100 responden digunakan sebagai sampel yang dipilih berdasarkan rumus slovin. Metode Penelitian ini adalah kuantitatif deskriptif, mengandalkan angket kuesioner dengan 18 pertanyaan yang kemudian data tersebut akan diukur oleh peneliti dengan memanfaatkan skala Likert. Pengolahan data menggunakan analisis regresi linier berganda dengan SPSS versi 31 untuk menghitung serta menarik kesimpulan. Dalam penelitian ini menghasilkan bahwa ketiga variabel yaitu administrasi pajak digital, kualitas pelayanan fiscus, dan kesadaran wajib pajak masing-masing mempunyai dampak yang positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi di Kota Bandung.

The development of the business world in the digital era requires every company to adapt quickly and implement innovative strategies in order to remain competitive. PT Eurotruk Transindo Samarinda faces increasingly fierce competition due to the emergence of various new companies in various sectors, thus requiring optimal human resource management that is in line with the dynamics of digital transformation. This study aims to analyze the influence of non-physical work environment, job satisfaction, and motivation on employee performance at PT Eurotruk Transindo. This study uses a quantitative approach with data collection techniques through observation and the distribution of questionnaires to 50 respondents, which were then analyzed using statistical tests with the assistance of SPSS version 31. The results of the study indicate that non-physical work environment and work motivation have a positive and significant impact on employee performance, while job satisfaction does not have a significant impact. Simultaneously, all three variables have a significant impact on employee performance. These findings emphasize the importance of aligning human resource management strategies with business transformation to enhance employee performance and maintain competitiveness in the digital era.

This study analyzes the factors leading to academic fraud among accounting students, focusing on the predictive power of the Fraud Hexagon Theory and intellectual intelligence. It also investigates the role of student ethical behavior as a moderating variable. Using a quantitative approach, data was collected from 111 respondents selected through purposive sampling. The data was subsequently analyzed using SPSS version 25. The findings revealed that the Fraud Hexagon model was only partially validated. Three of its six dimensions emerged as significant predictors of academic fraud: rationalization, capability, and opportunity. Conversely, pressure, ego, and collusion showed no significant influence. The study also found no statistical relationship between a student's intellectual intelligence and their tendency to commit fraud. Furthermore, student ethical behavior did not effectively moderate the influence of the significant Fraud Hexagon factors. The study concludes that academic fraud is a complex phenomenon primarily triggered by internal justification, individual capabilities, and external opportunities. The lack of correlation with intellectual intelligence suggests that cognitive ability is not an inherent barrier to dishonest acts. These findings underscore that a strong ethical character is the most powerful safeguard against fraud, highlighting the irreplaceable role of ethics education in fostering academic integrity.

The purposes of this study analyze financial distress of non-food retail companies registered on the Indonesia Stock Exchange (IDX) between 2021 to 2024, as impacted by profitability, liquidity, leverage, and firm size. The sample criteria were as follows: (1) companies operating in the non-food retail sector and listed on the IDX during the specified period; (2) companies that consistently presented complete annual financial statements for each year; and (3) companies whose financial statements indicated that they reported a profit in the current year. Purposive sampling was employed to select the sample, resulting in 25 companies with a total of 100 observations. This research employed a quantitative approach using secondary data. The data were analyzed using multiple linear regression in SPSS version 25. The results of the partial test (t-test) revealed that profitability (ROA) and liquidity (CR) had a significant positive effect on financial distress. This suggests that higher profitability and liquidity increase the Altman Z-Score, thereby reducing the risk of a company experiencing financial distress. In contrast, leverage (DAR) and firm size (LN) were found to have no significant effect. These results emphasize the dominant role of internal factors, particularly profitability and liquidity, in shaping the financial condition of non-food retail companies in Indonesia.