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This study aims to: 1) identify and analyze the degree of fiscal decentralization and the level of financial independence of regencies and cities in North Sumatra Province during the period 2015–2024; and 2) analyze the variation in regional revenue realization based on its components, as well as the variation in regional financial capacity across regencies/cities during the same period. The methods used in this research include the Fiscal Decentralization Degree Ratio (DDF), the Regional Financial Independence Ratio (RKKD), and a Two-Way ANOVA test, supported by SPSS 20 software. The findings show that the degree of fiscal decentralization remains relatively low from year to year, indicating a strong dependence on central government transfers. Similarly, the regional financial independence ratio is also categorized as low, with an instructive pattern of relationship, meaning that regional governments still have limited ability to finance development needs independently. The Two-Way ANOVA test results reveal significant differences in regional revenue realization both across regencies/cities and across years within the study period. The largest variations are attributed to the differing characteristics of each regency/city, including economic potential, effectiveness in managing locally generated revenue, and variations in regional fiscal structures. These findings highlight the importance of enhancing fiscal capacity and optimizing local revenue sources throughout North Sumatra.

Psychological well-being (PWB) represents an essential psychological condition that supports the effectiveness and professionalism of police officers, particularly those working in operational units. Criminal investigation officers routinely encounter complex job demands, strict time limitations, and high responsibility in case handling, which may intensify job stress and perceived workload and ultimately influence PWB. This study aimed to analyze the relationship between job stress and perceived workload with PWB being among officers of the Criminal Investigation Directorate of the Jambi Regional Police. A quantitative correlational approach was applied, involving 130 criminal investigation officers selected through purposive sampling. Data were obtained using online questionnaires consisting of a job stress scale, a perceived workload scale, and a PWB scale. Data analysis was performed using multiple correlation analysis with the assistance of SPSS software. The findings indicated that the majority of respondents were classified within the moderate category for all variables. The results of multiple correlation analysis demonstrated a significant relationship between job stress and perceived workload with PWB, indicated by a correlation coefficient of R = 0.409 with p < 0.001. These results suggest that job stress and perceived workload jointly contribute to variations in PWB of criminal investigation officers.

Background: Constipation is a common functional gastrointestinal problem in infants aged 6–12 months, causing discomfort, hard stools, and reduced quality of life. Non-pharmacologic interventions, such as abdominal massage, have shown promise in improving bowel function, but evidence regarding the effectiveness of the I Love You massage technique in community settings remains limited. Objective: This study aimed  examine the effectiveness of I Love You massage in reducing constipation among infants aged 6–12 months attending South Bulango Health Center. Methods: A quasi-experimental design with a pretest-posttest control group was employed. Thirty infants with functional constipation were purposively selected and divided into an intervention group (n=15) receiving daily I Love You massage for 10 minutes over seven days, and control group (n=15) receiving standard care, including dietary guidance and hydration. Data were analyzed using SPSS version 25 with paired t-tests for within-group comparisons and independent t-tests for between-group differences. Results: The intervention group exhibited a significant increase in bowel movement frequency (2.1 ± 0.7 to 5.6 ± 0.9 per week) and improvement in stool consistency (1.2 ± 0.4 to 2.8 ± 0.5), along with a notable reduction in abdominal discomfort (6.5 ± 1.2 to 2.1 ± 0.8). In contrast, the control group showed minimal improvements. Statistical analysis confirmed significant differences between groups (p < 0.05). Conclusion: I Love You massage is an effective, safe, and low-cost intervention reduce constipation in infants aged 6–12 months. Its implementation in primary healthcare settings may enhance gastrointestinal function, relieve discomfort, and promote caregiver-infant interaction.

The birth facilities and birth attendants are directly linked to maternal mortality. It has been demonstrated that births attended by healthcare professionals help lower the risk of maternal mortality. Traditional birth attendants and non-health personnel have a very restricted understanding of physiology and pathology, which leads to issues with delivery help, which are the primary reasons for high rates of maternal and perinatal mortality and morbidity. The significance of family support for selecting a birth attendant. At the Benao Community Health Center, this research sought to determine the link between husband support and the choice of birthplace among pregnant women in their third trimester. This study employed a descriptive analytical design with a cross-sectional methodology, which is a study to establish the existence of two relationships or a number of variables. In the meantime, the sampling method employed complete sampling, which resulted in a sample size of 30 individuals. In this study, a questionnaire was employed as the instrument. The data was then analyzed with SPSS using Chi Square analysis. After using the chi-square statistical test, a P-value (asymp. Sig 2-tailed) of 0.000 < 0.05 was found, indicating a correlation between the location of delivery chosen by pregnant women in their third trimester and the support of their spouses. As a result, since H0 was disproved and H1 was proven, it may be inferred that there is a link between a pregnant woman's choice of delivery location in her third trimester and the support she receives from her spouse.

The growth of artificial intelligence (AI) in healthcare is causing big shifts in management roles and how ready organizations are, especially in private hospitals. In Medan City, rising competition, a small healthcare workforce, and strict accreditation requirements all make it even more important to use digital technology to make operations more efficient. This study seeks to examine the impact of AI on organizational readiness, utilizing management performance as a mediating variable. Quantitative approaches were employed via a survey of managers and administrative personnel at private hospitals, and the data were analyzed using path analysis with SPSS. The findings indicate that AI exerts a favorable and considerable influence on management performance, which in turn directly enhances organizational readiness. Additionally, managerial performance has been demonstrated to mediate the relationship between AI and organizational readiness. These findings address a research gap concerning the mechanisms of AI's role in the managerial context of hospitals in developing countries and offer practical implications for fortifying digital strategies, cultivating human resource competencies, and augmenting organizational capabilities in response to technology-driven healthcare transformation.

The rapid advancement of information technology has increased the adoption of digital service applications, including AxisNet as Axis’s official platform for purchasing data packages, checking balances, and accessing promotional features. However, varying levels of user satisfaction particularly among users in Purwokerto highlight the need for a comprehensive evaluation of the application's service quality. This study aims to measure user satisfaction with AxisNet by applying the End User Computing Satisfaction (EUCS) model, which consists of five key dimensions: content, accuracy, format, timeliness, and ease of use. Data were collected from 114 respondents through a structured questionnaire and analyzed using IBM SPSS, including validity testing, reliability testing, and simultaneous testing. The results indicate that all instruments are valid and reliable. Simultaneously, the five EUCS dimensions significantly influence user satisfaction. Partially, the dimensions of content, accuracy, timeliness, and ease of use demonstrate a positive effect, while the format dimension shows a negative effect, suggesting that improvements are needed in the application's visual design. These findings provide empirical insight into the factors shaping user satisfaction with AxisNet and serve as a strategic reference for enhancing the quality and effectiveness of digital service applications.

In today's digital era, the freight forwarding industry has become one of the fastest-growing sectors. The rapid growth of the digital economy has increased the need for fast, safe, and efficient delivery services. However, intense market competition in this industry has pushed companies to build a strong brand image. This is related to the increasingly fierce competition in the freight forwarding sector, such as JNE, SPX Standard, Tiki, and Pos Indonesia. This research is useful for companies and academics: it can serve as a shared reference for examining the influence of brand image on service usage decisions, in the development of theories and concepts in marketing and Islamic economics. The purpose of this study is to analyze the influence of brand image on the decision to use J&T Express's freight forwarding services. The research method used was quantitative, with a survey approach. A questionnaire was distributed to 117 respondents who were active users of J&T Express services. Data analysis was conducted using multiple linear regression with the help of SPSS version 26 software. The results showed that brand image had a positive and significant effect on the decision to use services, with a significance value of 0.015 (<0.05).

Social media represents a significant advancement in information technology that plays an essential role in facilitating communication and social interaction within society. Environmental care behavior reflects individual efforts to support and promote environmental sustainability. This study specifically targets Generation Z and millennials as future generations, emphasizing the importance of instilling environmental awareness and encouraging the maintenance of environmental cleanliness in all settings. Based on these considerations, the Instagram account @pandawaragroup was selected as the independent variable of this study, with a primary focus on environmental care behavior influenced by the content shared on the account. This research aims to examine the extent to which the Instagram account @pandawaragroup affects environmental care behavior. A quantitative research approach was employed, utilizing a random sampling technique by distributing questionnaires to 100 respondents who are followers of the @pandawaragroup Instagram account. Data analysis was conducted using simple linear regression with the assistance of IBM SPSS version 2025. The results of the hypothesis testing indicate that the use of the Instagram account @pandawaragroup has a significant effect on environmental care behavior, with a coefficient of determination of 17%. This finding suggests that the Instagram account @pandawaragroup contributes 17% to shaping environmental care behavior, while the remaining 83% is influenced by other factors beyond the scope of this study.

State-Owned Enterprises (SOEs) are business entities whose capital is wholly or primarily owned by the government, and in the form of Persero, partial capital participation from the private sector is permitted. Earnings quality reflects the firm’s true economic condition; therefore, it is influenced by financial conditions and the policies implemented. This study aims to examine the effect of accounting conservatism, capital structure, liquidity, profitability, and Corporate Social Responsibility (CSR) disclosure on earnings quality in SOEs listed on the Indonesia Stock Exchange during 2023 and 2024. Research data were obtained from financial statements and sustainability reports as secondary sources, and analyzed using multiple linear regression with the assistance of SPSS software. The findings indicate that accounting conservatism has a positive effect on earnings quality, whereas liquidity and profitability have negative effects. Meanwhile, capital structure and CSR disclosure show no significant effect on earnings quality. These results provide empirical insights for stakeholders in understanding the factors that influence the reliability of earnings information in SOEs.

In the intense competition in the entertainment industry, brand image and brand awareness are key elements that can influence brand equity. This research aims to identify and analyze the influence of brand image and brand awareness on the brand equity of Cinema XXI in Jakarta. The quantitative method was used by taking a sample of 100 respondents who were regular visitors to Cinema XXI. Data was collected through questionnaires and analyzed using SMART-PLS and SPSS. The research results show that brand image has a significant influence on brand equity, confirming that a strong positive image can increase brand value. Brand awareness also has a positive impact on brand equity, indicating that a high level of recognition strengthens the brand's position in the market. These findings provide important insights for Cinema XXI managers to develop effective strategies in strengthening their image and increasing brand awareness, which will ultimately strengthen their brand equity in the competitive entertainment industry.  

Diarrhea is the third leading cause of death in children. WHO estimates that the prevalence of diarrhea globally is almost 1.7 billion cases of diarrhea in children each year, in Indonesia the prevalence of diarrhea is 4.55% of cases. The incidence of diarrhea is caused by several factors, one of which is consuming street food. This study aims to determine the relationship between snack consumption and the incidence of diarrhea in students at Elementary School 008 Batam City, Baloi Permai Village in 2024. The design of this study used cross-sectional. This study was conducted on students in grades IV, V, and VI totaling 50 students. The sampling technique used non-probability sampling with purposive sampling technique. The measuring instrument in this study was a questionnaire on snack food consumption and diarrhea incidence. The results of the study showed that the incidence of diarrhea in students with the category of always consuming snack foods was 4 students (33.3%), often consuming snack foods was 14 students (87.5%), sometimes consuming snack foods was 7 students (53.8%), and never consuming snack foods was 3 students (33.3%). Based on the results of the Chi-Square Test statistic using SPSS, the probability value (p) was smaller than alpha (0.013)

This study aims to analyze the influence of entrepreneurship and product innovation on the marketing performance of local coffee shops in Banda Aceh City. The background of this research is based on the increasing trend of the local coffee industry which has not been accompanied by optimal marketing and innovation strategies. The research method used a descriptive-associative quantitative approach with the population of coffee shop owners and managers and a sample of 25 respondents. Data analysis was carried out by multiple linear regression using SPSS 26.0. The results of the study show that simultaneously entrepreneurship and product innovation have a significant effect on marketing performance, with an F value of 60,024 and a significance of 0,000. However, partially, only the innovation variable had a positive and significant effect on marketing performance (sig. 0.001 < 0.05), while entrepreneurship had no significant effect (sig. 0.288 > 0.05). A determination coefficient value (R²) of 0.845 indicates that 84.5% of the variation in marketing performance is explained by both variables. This study emphasizes the importance of product innovation as a dominant factor in improving the marketing performance of local coffee shops and provides implications for business owners to strengthen creativity and adaptation to consumer trends.

This study aims to examine the effect of green banking disclosure and social banking on firm value with banking sustainable performance as a mediating variable. The population in this research consists of banking subsector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, totaling 47 companies. The sampling technique used in this study was purposive sampling, resulting in a total of 30 data points that met the research criteria and could be analyzed. The analytical method employed was path analysis using SPSS version 25 to test the relationships among variables and the mediation effect. The results of this study indicate that green banking disclosure has a positive and significant effect on firm value. Social banking also has a positive and significant effect on firm value. Banking sustainable performance has a positive and significant effect on firm value as well. However, green banking disclosure does not have a positive and significant effect on banking sustainable performance, while social banking does have a positive and significant effect on banking sustainable performance. The mediation test results using path analysis reveal that banking sustainable performance is unable to mediate the effect of green banking disclosure on firm value. Conversely, banking sustainable performance successfully mediates the effect of social banking on firm value. These findings suggest that social banking is more effective in enhancing banking sustainable performance and firm value compared to green banking disclosure.

The rapid development of communication technology has driven high demand for smartphones, including among students. Based on this, this study was formulated to answer the question: "Does brand image influence OPPO smartphone purchasing decisions among students in the Sharia Business Management Study Program at STAIN Mandailing Natal?". This study aims to analyze and measure the extent of brand image's influence on purchasing decisions. This study used a quantitative approach with a questionnaire method of 75 student respondents from the 2021-2024 intake. Data collection techniques included observation, interviews, documentation, and a Likert-type questionnaire. The primary theories used were brand image theory and purchasing decision theory. Data analysis techniques used included validity, reliability, normality, heteroscedasticity, simple linear regression analysis, partial t-test, coefficient of determination (R²), and correlation tests, all using SPSS version 25.The results showed that brand image had a positive and significant effect on OPPO smartphone purchasing decisions among college students, with a calculated t value > t table (17.504 > 1.666). This means that the more favorable students' perceptions of OPPO's brand image, the higher their likelihood of purchasing the product.

This study aims to analyze the effect of workload on work stress and work life balance among employees of PT. Hatten Bali Tbk Distribution Division, as well as to examine the mediating role of work life balance in this relationship. This study uses a quantitative approach with a causal associative design. All employees of the distribution division, totaling 36 people, were used as respondents through the census method. Data were collected through questionnaires and interviews, then analyzed using path analysis with IBM SPSS. The results show that workload has a positive and significant effect on work stress, and has a negative and significant effect on work life balance. Work life balance has a negative and significant effect on work stress and is proven to mediate the effect of workload on work stress. These findings indicate that proper workload management and the creation of balance between work life and personal life are crucial to reduce employee work stress and improve their well-being.

Muaro Jambi Regency is one of the main centers of smallholder oil palm plantations that plays an important role in the economy of Jambi Province through its contribution to crude palm oil (CPO) exports and tax revenues. This study aims to analyze farmer characteristics and the effects of land area (X1), plant age (X2), forest and land fire impacts (X3), labor (X4), and fertilizer use (X5) on the production of fresh fruit bunches (FFB) of smallholder oil palm in Kumpeh District. This study used a descriptive quantitative approach with primary data collected through a survey of 139 respondents and analyzed using multiple linear regression with the help of SPSS version 25. The results show that the average characteristics of farmers include an age of 44 years, an average of 2 dependents, land area of 2 hectares, plant age of 10 years, high fire impact scores, labor use of 2 workers, fertilizer use of 1,120 kg, and production of 20,000 kg. The regression results indicate that land area, plant age, and fertilizer use have a significant effect on production, while labor and forest and land fires do not have a significant effect on smallholder oil palm production.

Penelitian ini bertujuan untuk menganalisis dampak dari kepemimpinan transformasional, motivasi kerja, dan budaya organisasi terhadap kinerja karyawan di Noms Kopi Semarang Timur. Seluruh populasi karyawan yang berjumlah 40 orang digunakan sebagai sampel, mengadopsi pendekatan sensus. Untuk pengumpulan data, kuesioner disebarkan kepada karyawan dengan respons yang diukur menggunakan skala Likert lima poin. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa kepemimpinan transformasional memiliki pengaruh yang positif dan signifikan terhadap kinerja karyawan (Sig. 0.001 < 0.05; thitung​ 6.161 > ttabel​ 2.028). Serupa, motivasi kerja juga menunjukkan pengaruh yang positif dan signifikan (Sig. 0.001 < 0.05; thitung​ 4.928 > ttabel​ 2.028). Sebaliknya, budaya organisasi ditemukan memiliki pengaruh yang negatif namun signifikan terhadap kinerja karyawan (Sig. 0.001 < 0.05; thitung​ -7.939 > ttabel​ 2.028). Lebih lanjut, secara simultan, ketiga variabel tersebut (kepemimpinan transformasional, motivasi kerja, dan budaya organisasi) secara kolektif memberikan pengaruh yang signifikan terhadap kinerja karyawan (Sig. 0.001 < 0.05; Fhitung​ 44.839 > Ftabel​ 2.87).  

This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.

This study aims to determine the influence of knowledge, awareness, and utilization of information technology on individual taxpayer compliance in KP2KP Sragen. The hypothesis of this study is that knowledge, awareness, and utilization of information technology have a positive effect on individual taxpayer compliance. This study uses a survey method conducted on individual taxpayers in Sragen Regency. This type of research uses quantitative data used in this study from the results of questionnaire data which are then processed using the SPSS application. The data source is primary data. The sampling technique in this study uses the convenience sampling method with 100 taxpayers as respondents. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the results of the X1 t-test are negative and not proven true. The X2 t-test has a significant positive effect and is proven true. X3 has a significant negative effect and is not proven true. The F test shows a significant influence simultaneously. The results of the coefficient of determination mean that the contribution of the influence of the independent variable is 25.7% while the remaining 74.3% is explained by other variables besides the independent variables studied by the author, for example Tax Sanctions, Taxpayer Income, Tax Socialization, and Patriotism

In the increasingly developing digital era, the role of influencers on social media has become increasingly significant in influencing consumer behavior and their purchasing intentions. This study aims to quantitatively analyze the relationship between the presence of influencers on social media and consumer purchasing intentions. This research aims to determine how influencers and social media (TikTok) influence the purchasing intentions of Wardah products among female students of STBM Dua Sudara Bitung. This research uses a descriptive quantitative research design. The sample in this study was 77 respondents with a purposive sampling method. In addition, multiple linear regression analysis shows that factors such as age and gender can moderate the relationship between the presence of influencers on social media and purchasing intentions. For example, the millennial generation may be more likely to be influenced by influencers in their purchasing decisions compared to older generations. The data of this study were analyzed using the SPSS program. After the data was tested using a correlation test, the findings in this study obtained a value of 0.717. Then the value in the determination test was 0.000>0.05, which means there is a significant relationship. Furthermore, the results of the simple linear regression test showed that the calculated t-value was greater than the table t-value, indicating significant significance. This means that influencers and social media (TikTok) have a strong influence on Wardah product purchase intention among female students at STBM Dua Sudara Bitung.