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This study focuses on analyzing how financial literacy, risk perception, and income level influence investment decision-making among students. The background of this analysis arises from the low understanding of financial management and the importance of risk considerations in investment among students. A quantitative survey method was employed, involving 93 students selected through purposive sampling. Data were processed using multiple linear regression analysis along with validity, reliability, and classical assumption tests. The findings indicate that financial literacy and risk perception have a significant positive effect on investment decisions, while income does not have a partial effect. Simultaneously, all three variables positively influence investment decisions. These results emphasize the need for students to understand financial literacy and risk awareness to make informed investment decisions. The practical implications of this study support the development of effective financial education for students and serve as a reference for future research on investment behavior and personal financial management.

This study examines the impact of location, product quality, and price perception on decisions to buy at Warung Makan Gado-Gado Bu Jum in Malangsari. Determining the degree to which location, product quality, and price perception influence decisions to buy at Warung Makan Gado-Gado Bu Jum in Malangsari is the aim of this study. This study's data was gathered via a questionnaire that employed a Likert scale for measuring. Purposive sampling was used to choose 96 respondents who had made purchases from Warung Makan Gado-Gado Bu Jum in Malangsari while taking specific factors into account. Using SPSS version 25, the data analysis method employs multiple linear regression analysis, validity testing, trustworthiness testing, and traditional hypothesis testing. Price perception (X1), product quality (X2), and location (X3) all have a positive and significant impact on purchase decisions (Y), according to the research findings. This suggests that both price perception and location may improve the choices made when making purchases at Bu Jum's Gado-Gado restaurant in Malangsari. As indicated by the coefficient of determination (R2) of 0.736, location, product quality, and price perception account for 73.6% of the purchase decision variable, with other factors influencing the remaining 26.4%.

This study aims to analyze the effect of profit growth, liquidity, and Leverage on profit quality with company size as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This research is based on the importance of profit quality as an indicator of real financial performance, as well as the phenomenon of profit management practices that can reduce the quality of financial information. The research method used was quantitative with a causal and associative approach, using secondary data from the financial statements of 65 manufacturing companies over five years. Data analysis techniques include multiple linear regression analysis and moderated regression analysis (MRA) with the help of SPSS software. The results show that profit growth, liquidity, and Leverage have a significant negative effect on the quality of profit. This indicates that the increase in these three variables tends to decrease the quality of profits, which is likely due to profit management practices to maintain the company's financial image. In addition, company size is not able to moderate the relationship between profit growth, liquidity, and Leverage to profit quality. These findings imply that the scale of the company does not affect the strength of the relationship between these variables and the quality of profits. This research makes a theoretical contribution in enriching the accounting literature regarding the factors that affect the quality of profits and the role of company size. Practically, the results of the research can be a reference for company management and investors in improving the transparency and quality of financial reporting.

Indonesia's tax ratio remains below the 15 percent threshold recommended by the International Monetary Fund (IMF), reflecting a significant gap in tax revenue collection. This low ratio may indicate the presence of aggressive tax planning strategies, including tax avoidance practices, particularly among multinational enterprises. This study aims to empirically examine the relationship between multinationality, transfer pricing aggressiveness, and the use of tax havens on tax avoidance. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. A total of 64 companies were selected as samples through purposive sampling based on specific criteria, including the availability of relevant financial data and disclosure of international operations. The variables analyzed include the degree of multinationality, transfer pricing aggressiveness as proxied by related party transactions, and involvement with tax haven jurisdictions. The dependent variable, tax avoidance, is measured using the effective tax rate (ETR) approach. Data were processed and analyzed using multiple linear regression analysis with the aid of STATA version 17. The findings of the study reveal that multinationality and transfer pricing aggressiveness do not have a significant relationship with tax avoidance. In contrast, the use of tax haven countries is positively associated with tax avoidance, suggesting that firms utilizing tax havens are more likely to engage in practices that reduce their tax liabilities. These results have implications for tax authorities in identifying and addressing high-risk corporate behaviors related to offshore financial structures. The study contributes to the literature on international taxation by providing empirical evidence from a developing country context.

This study investigates the impact of Environmental, Social, and Governance (ESG) Risk Ratings on stock prices of companies listed in the ESG Leaders Index on the Indonesia Stock Exchange during the period 2020–2023. Using the Ohlson (1995) valuation model as the theoretical framework, the research examines the value relevance of financial information—proxied by Book Value per Share (BVPS) and Earnings per Share (EPS)—and non-financial information in the form of ESG risk ratings. The study employs purposive sampling, resulting in an unbalanced panel dataset of 120 firm-year observations. Panel regression analysis with the Random Effect Model (REM) is applied, supported by classical assumption tests and sensitivity analysis. The findings reveal that BVPS has a positive and significant effect on stock prices, highlighting its role as a stable and value-relevant measure for investors. By contrast, EPS shows a positive but insignificant relationship, confirming the declining relevance of earnings in the Indonesian market. Moreover, ESG Risk Ratings exhibit a negative but statistically insignificant effect, suggesting that while firms with higher ESG risks tend to be valued lower, sustainability considerations are not yet consistently incorporated into equity valuation by Indonesian investors. These results imply that financial fundamentals, particularly BVPS, remain the dominant factor in stock price determination, whereas ESG information has not yet achieved value relevance in the Indonesian context. The study underscores the need for stronger regulatory enforcement, standardized ESG disclosure, and greater investor awareness to enhance the integration of sustainability risks into capital market decision-making.

The purpose of this research is to examine and ascertain how capital structure and growth affect company value in FBM KLCI businesses listed on Bursa Malaysia between 2019 and 2023, dividend policy being used as a moderating factor.  The study's sample consists of 16 FBM KLCI firms that were listed on Bursa Malaysia between 2019 and 2023.  The secondary data utilized was gathered from Bursa Malaysia's website and financial statement documentation studies.  Descriptive analysis, panel data regression analysis, MRA, traditional assumption testing, and hypothesis testing are among the data analysis methods used.  Eviews Version 13 was used to process the data for this investigation.  According to the study's findings, for the 2019–2023 timeframe, capital structure significantly and favorably affects company value in FBM KLCI businesses listed on Bursa Malaysia.  In these businesses, growth has no bearing on firm value.  In FBM KLCI businesses listed on Bursa Malaysia for the 2019–2023 timeframe, both the correlation between capital structure and company value and the effect of growth on firm value are unaffected by dividend policy.

The financial sector plays an important role in promoting Indonesia's economic recovery. This study was conducted to determine the effect of credit to priority sectors on economic growth on the island of Sumatera. The data analysis technique used is dynamic panel data regression analysis with the system-GMM approach. The results of this study indicate that credit for the agricultural, forestry, and fishery sectors; manufacturing sector; the accommodation and food and drink provision sector can increase economic growth on the island of Sumatera, while the construction sector credit; wholesale and retail trade sector; and the transportation and warehousing sectors have a negative influence on economic growth. This shows that the credit of the banking sector has a positive and negative influence on economic growth on the island of Sumatera. Therefore, banks and the government are expected to increase financial literacy to the community and improve internet facilities, especially in rural areas.

This study investigates the impact of third-party funds and cash turnover on Return on Assets (ROA) at PT. Bank Rakyat Indonesia, Tbk. Specifically, it examines: (1) the effect of third-party funds on ROA, (2) the effect of cash turnover on ROA, and (3) the combined effect of third-party funds and cash turnover on ROA. Employing an associative research design with a quantitative approach, this study utilizes data on third-party funds, sales, cash, profit before tax, and total assets from 2013 to 2023. Data collection techniques include documentation and literature review. The analysis involves classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), multiple linear regression, and hypothesis testing (partial and simultaneous). The findings indicate that: (1) third-party funds significantly influence ROA, (2) cash turnover significantly affects ROA, and (3) both third-party funds and cash turnover collectively impact ROA at PT. Bank Rakyat Indonesia, Tbk.

This study aims to analyze the effect of Non-Performing Loans (NPLs) and the Loan-to-Deposit Ratio (LDR) on bank financial performance, as measured by Return on Assets (ROA), with Net Interest Margin (NIM) as an intervening variable in banking companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The research method used is quantitative research with a causal-comparative approach. The data used in this study is secondary data sourced from the financial reports of banking companies accessible through the official IDX website. The population in this study is banking sector companies listed on the Indonesia Stock Exchange, with a sample of 35 companies selected using a purposive sampling method based on certain criteria. The independent variables in this study are Non-Performing Loans (X1) and Loan to Deposit Ratio (X2), while the dependent variable is Return on Assets (Y) and the intervening variable is Net Interest Margin (Z). Data analysis techniques in this study use panel data regression, classical assumption tests, t-tests, coefficients of determination, and Sobel tests. The results of this study indicate that NPL has no effect on NIM, while LDR has an effect on NIM, NPL has an effect on ROA, LDR has no effect on ROA, NIM has an effect on ROA, NIM does not mediate the relationship between NPL and ROA, and NIM mediates the relationship between LDR and ROA.

This study aims to examine the influence of ratings and influencer marketing on purchasing decisions for skincare products on the Shopee marketplace. This quantitative study involved 96 respondents and used multiple linear regression data analysis. The results show that ratings and influencer marketing have a significant influence. Purchasing decisions are influenced by ratings, which is the most dominant variable, meaning that the higher the rating, the greater the interest in the product. These findings emphasize the importance for sellers to maintain product and service quality to maintain high ratings and to collaborate with credible influencer marketers to strengthen their marketing strategies.

This study aims to assess extent to which leadership, communication, and competence influence employee performance at Point Coffee Medan. The research was motivated by field findings that indicated a decline in work quality, such as delays in task completion, miscommunication among employees, and a lack of capability in carrying out tasks effectively. These issues highlight the need for improvements in human resource aspects, particularly in leadership style, communication effectiveness, and employee competence. A quantitative research method with a descriptive approach was employed. Data were collected through questionnaires distributed to 38 employees of Point Coffee Medan. The research instruments were tested for validity and reliability, and the data were analyzed using multiple linear regression. The goal of the study was to determine both the partial and simultaneous effects of the three independent variables on employee performance. The analysis results indicate that leadership, communication, and competence have a positive and significant impact on performance, both individually and collectively. Effective leadership helps guide and motivate employees in completing their tasks. Clear and open communication fosters collaboration and a harmonious work environment. Meanwhile, strong competence enables employees to work more efficiently, accurately, and productively. In conclusion, the improvement of employee performance is strongly influenced by the leader's ability to manage the team, the quality of internal communication, and the mastery of work-related competencies. Therefore, the company is advised to enhance these three aspects as part of its human resource management strategy

This study aims to analyse 1.) the implementation of the Merdeka Mengajar Platform (PMM) at SMK Negeri 9 in Jeneponto Regency. 2). The influence of the Merdeka Mengajar Platform (PMM) on teacher creativity at SMK Negeri 9 in Jeneponto Regency. 3). To analyse the impact of the Merdeka Mengajar (PMM) platform on teachers' teaching innovation at SMK Negeri 9 Jeneponto District. This research uses a quantitative research approach. The study was conducted on 55 teachers at SMKN 9 Jeneponto. The sampling technique used in this research is total sampling. This means that the entire population was included as the sample in the study, resulting in a sample size of 55 teachers. Data collection techniques used questionnaires, and data analysis techniques used simple regression analysis, t-test analysis, and F-test analysis using SPSS 26. Research Findings 1). The Merdeka Mengajar Platform at SMK Negeri 9 Jeneponto is assessed as having been implemented effectively, and the results of measuring the Merdeka Mengajar Platform indicators at SMK Negeri 9 Jeneponto indicate that the Merdeka Mengajar Platform has positively impacted teachers' creativity and innovation in teaching at SMKN 9 Jeneponto. 2). There is a positive and significant effect of the Merdeka Mengajar Platform on teachers' teaching creativity at SMK Negeri 9 Jeneponto, and 3). There is a positive and significant effect of the Merdeka Mengajar Platform on teachers' teaching innovation (Y2) at SMK Negeri 9 Jeneponto

This study explores key antecedents of turnover intention among employees in the warehouse industry, with a focus on workload, work stress, and job satisfaction. Conducted at CV. Sejati Pati, the research involved 102 respondents selected using a saturated sampling technique. The study applied a quantitative approach, using a structured questionnaire with a five-point Likert scale. Data were analyzed through multiple linear regression using IBM SPSS 27, including classical assumption tests such as normality, multicollinearity, and heteroscedasticity. The results showed that workload and work stress have a positive and significant effect on turnover intention, while job satisfaction has a negative and significant effect. In contrast, compensation and work environment were found to be statistically insignificant. Simultaneously, all variables jointly contribute to explaining 64.9% of the variation in turnover intention. These findings underscore the critical role of managing job demands and psychological pressure while enhancing employee satisfaction to reduce the likelihood of resignation. The research provides empirical insights for human resource management in high-pressure sectors, particularly warehouses, where operational continuity and labor stability are crucial. It also offers practical implications for developing targeted strategies to improve employee retention and foster a more resilient workforce in logistics operations.

This study aims to analyze the influence of the implementation of an integrated digital accounting system on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Bayan District. Design/Methodology/Approach: This study uses a quantitative approach, data is collected through a structured questionnaire distributed to 75 MSME actors. The data analysis techniques used include validity and reliability tests, simple correlation tests, simple linear regression, determination tests and t. The results of the study show that the application of digital accounting systems has a positive and significant effect on business performance Information quality is not able to mediate the relationship between the influence of digital accounting use on business performance in MSME actors. The results of this study empirically conclude that the use of digital accounting has a positive and significant effect on business performance in MSME actors, which means that the better the use of digital accounting carried out by MSME actors, the more likely it is to improve business performance in MSMEs.

This study examines the synergy between morality and professionalism as foundational components in shaping ethical behavior among civil servants in Palangka Raya City. The research is motivated by persistent ethical issues within local government bureaucracy, despite ongoing reform initiatives that emphasize integrity and accountability in public service. Using a quantitative explanatory survey design, data were collected from civil servants across several regional government institutions and analyzed through multiple linear regression to determine the influence of morality and professionalism on ethical behavior. The findings indicate that both variables significantly contribute to the formation of ethical conduct, with morality demonstrating a slightly stronger influence compared to professionalism, thereby confirming theoretical concepts which argue that ethical public administration requires both personal integrity and professional competence. These results highlight the importance of strengthening institutional ethics programs through character building, competency-based professionalism, and transparent supervisory mechanisms to ensure consistency of ethical behavior across administrative practices. The study also acknowledges methodological limitations related to the exclusive use of quantitative measures, suggesting that future research may integrate qualitative approaches to capture deeper subjective meanings of morality and professionalism within public sector settings.

Sustainability reporting has been increasingly popular in recent years as businesses become more aware of environmental challenges. 96% of the top businesses in the world have implemented sustainability reporting practices, according to a KPMG survey. The effect of sustainability reporting practices on environmental performance is examined in this study. Sustainability reports, the implementation of GRI standards, and external assurance are used to gauge sustainability reporting procedures; firm size is used as a control variable. In this study, 305 observational data from manufacturing firm over a five-year period (2018-2022) were analysed quantitatively using binary logistic regression. The findings indicate that while the use of GRI standards has a positive and significant effect on environmental performance, sustainability reports and external assurance have no significant effect. These findings show that the implementation in GRI standards encourages business commitment to sustainable practices and transparency, both of which have a significant impact on environmental performance. In the meanwhile, external assurance and sustainability reports tend to be mostly symbolic and do not demonstrate a real commitment to environmental improvement. Environmental performance is positively impacted by the control variable, firm size. These findings suggest that a company's environmental performance is correlated with its size. As a control variable, firm size contributes to maintaining and clarifying the relationship between environmental performance and sustainability practices while ensuring objective and valid study findings. This study emphasizes the importance of strengthening the quality of sustainability reporting and expanding the application of external standards and assurance to improve the credibility and accountability of corporate environmental performance in Indonesia.

This study aims to explore the impact of Village-Owned Enterprise (BUMDes) governance on village economic independence, with a case study in BUMDes Dadirejo, Bandungrejo Village, Bayan District, Purworejo Regency. The focus of this study is to determine the extent to which good governance principles can encourage increased village economic independence, particularly in terms of increasing Locally-Owned Income (PADes) and empowering village communities. This study uses a quantitative descriptive-verification approach, involving 60 respondents consisting of village officials, BUMDes managers, and community representatives. Data collected through questionnaires, interviews, and documentation were analyzed using validity, reliability, correlation, and regression tests using SPSS. The results show that good BUMDes governance has a positive and significant influence on village economic independence. The application of the principles of transparency, accountability, participation, responsibility, and institutional independence in BUMDes contributes to increasing local economic capacity and community participation in village development. These findings confirm that BUMDes management based on the principles of good governance can be a major catalyst in achieving sustainable rural development and improving the welfare of village communities.

Cocoa farming is one of the plantation subsectors that plays a strategic role in Indonesia’s economy, as it contributes to increasing farmers’ income, national exports, and the development of the chocolate processing industry. Indonesia is recognized as one of the world’s largest cocoa producers, with major production areas located in Sulawesi, particularly South Sulawesi, Central Sulawesi, and Southeast Sulawesi. However, the sustainability of cocoa farming still faces various challenges, such as low crop productivity, the use of low-quality seedlings, suboptimal cultivation techniques, and the presence of pests and plant diseases. In addition, limited access to capital and the low level of farmers’ financial management skills also affect the sustainability of cocoa farming. Many farmers do not yet have proper farm financial record-keeping systems, making it difficult to manage production costs, cash flow, and farm capital planning. In this context, financial literacy becomes an important factor that can help farmers manage their farming activities more effectively and sustainably. This study aims to analyze the effect of financial literacy on the sustainability of cocoa farming and farmers’ welfare. The research employs a quantitative approach using a survey method involving 120 cocoa farmers in Sidenreng Rappang Regency (Sidrap), South Sulawesi. Data were collected through questionnaires and interviews and then analyzed using multiple linear regression analysis. The results indicate that financial literacy has a positive and significant effect on farm financial management and the sustainability of agricultural businesses. Farmers with higher levels of financial literacy tend to manage farm capital more effectively, maintain proper financial records, and improve farm productivity. Therefore, improving financial literacy can become

Rice is the staple food of most Indonesian people, making its availability a national priority. This study aims to analyze the effect of harvested area on national rice production using a time series linear regression approach based on monthly data in 2025. The research employed quantitative methods using secondary data analyzed with SPSS 27. The regression results produced the equation Ŷ = –0.067 + 0.003X. The t-test showed a significance value < 0.001, indicating that harvested area has a positive and significant effect on rice production. The coefficient of determination (R²) was 0.994, meaning 99.4% of rice production variation is explained by harvested area. These findings indicate that fluctuations in national rice production are largely determined by changes in harvested area rather than short-term productivity variations. Therefore, policies to increase rice production should prioritize maintaining harvested area through land protection, planting acceleration, and crop failure mitigation. The study contributes to providing an empirical model for short-term prediction of rice production in Indonesia.

Auditor switching is very important for companies because it maintains the independence of auditors and has objectivity in assessing the fairness of the company's financial statements and maintaining public trust.  This study aims to determine the role of company growth in moderating the relationship between audit report lag and public ownership to auditor switching. This research was conducted using quantitative methods and the data source used, namely secondary data taken from the Indonesia Stock Exchange in the form of annual financial statements. The population in this study is 70 companies in the infrastructure sector in 2019 – 2023. The sampling technique used is purposive sampling. The sample in this study is 21 companies with a total of 105 sample data. The data analysis technique used in this study is logistics regression using the Eviews version 12 application. The results of this study show that simultaneously Audit Report Lag and Public Ownership have an effect on Auditor Switching. While partially Audit Report Lag has no effect on Auditor Switching, Public Ownership has no influence on Auditor Switching. The role of Company Growth is able to moderate the relationship between Audit Report Lag and Auditor Switching. The role of Company Growth is not able to moderate the relationship between Public Ownership and Auditor Switching.