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The presented paper introduces an enhanced approach to find the available solution(s) for fractional linear programming problems (FLPP). While the common approach relies on considering the elements at the numerator and denominator to construct tables D1 and D2, followed by finding theirs and the Ze values, the new approach could be used to minimize the tables and decrease the calculation times and complicity.

This study aims to examine the effect of the implementation of the motor vehicle tax amnesty program, exemption from motor vehicle transfer fees, and taxpayer motivation on compliance in paying motor vehicle tax in Mojokerto Regency. The population in this study were taxpayers adjusted to the number of two-wheeled vehicles in Mojokerto Regency, which was 457,325, the sample in this study used the accidental sampling method, namely random sampling with consideration of ease of access that could be reached by researchers, namely 75 respondents with data obtained through the distribution of questionnaires online and offline. Data analysis in this study used multiple linear regression analysis with the help of SPSS version 22. The results obtained in this study were that the implementation of the tax amnesty program had a significant effect on compliance, exemption from transfer fees did not affect compliance, taxpayer motivation had a significant effect on compliance, and simultaneously all independent variables affected the dependent variable.

This study aims to analyze the effect of work stress and workload on employee performance at CV. Kurnia Laut Biru. This type of research is quantitative. The population studied was all employees of CV. Kurnia Laut Biru, Jombang Regency, totaling 35 employees. The sampling technique used saturated sampling, which means that all members of the population were sampled. Data collection was carried out by distributing questionnaires, and then analyzed using multiple linear regression with the help of the SPSS version 29 program. The hypothesis testing used was the partial significance test (t-test) and the simultaneous significance test (f-test). The results of the study concluded that: work stress has a significant negative effect on employee performance at CV. Kurnia Laut Biru, Jombang Regency, workload has a significant negative effect on employee performance at CV. Kurnia Laut Biru, Jombang Regency, And together, work stress and workload significantly affect employee performance at CV. Kurnia Laut Biru, Jombang Regency.      

This study aims to determine the effect of financial literacy, financial behavior, locus of control, and demographic factors on investment decisions. This research is quantitative type. The population in this study were tutors of Alhimni Education Center (AEC), Ngoro Mojokerto, totaling 39. The sampling technique used non-probability sampling method with saturated sample technique. Data collection techniques in this study using primary data, the instrument in this study using a questionnaire through google form with measuring instruments in the form of a Likert scale and ordinal scale. The analysis technique used in this research is descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis test, t test, F test and coefficient of determination with the help of SPSS software program version 22. The results showed that financial literacy, education had an effect on investment decisions, while financial behavior, locus of control, and income had no effect on investment decisions.

This research is to find out more about "The Influence of Social Media and Digital Marketing Strategy on Increasing Sales in Micro, Small and Medium Enterprises (MSMEs) in South Surabaya" in accordance with the problems raised, namely the relationship between social media and digital marketing strategies on increasing sales in MSMEs in South Surabaya. The background to this research is due to the development of digital marketing in the business world, so it is important for MSMEs to follow existing developments. The aim of this research is to find out whether there is an influence of social media and digital marketing strategies on increasing MSME sales. The method used is a quantitative method by distributing a questionnaire in the form of a Google Form to MSMEs in South Surabaya. The researcher used purposive sampling, so the researcher chose a sample that matched the characteristics of the respondents from the population obtained. After that, the collected data was processed using the SPSS program and calculated using Multiple Linear Regression. The conclusion of this research is that there is a relationship between social media and digital marketing strategies in increasing MSME sales.

This study aims to analyze the influence of interpersonal communication and work discipline on employee productivity at UD Sumber Agung trading business. This type of research is quantitative. The population studied was all employees of UD Sumber Agung, totaling 51 employees. The sampling technique used saturated, which means that all members were sampled. Data collection was carried out by distributing questionnaires, and then analyzed using multiple linear regression with the help of the SPSS version 25 program. The hypothesis testing used was the partial significance test (t test) and the simultaneous significance test (f test). The results of the study concluded that: (1) interpersonal communication has a significant negative effect on employee productivity at UD Sumber Agung. (2) Work discipline has a significant negative influence on the productivity of UD Sumber Agung employees. And (3) interpersonal communication and work discipline together have a significant influence on the productivity of UD Sumber Agung employees.    

This research aims to examine the influence of Debt to Equity Ratio (DER), Return On Equity (ROE), company growth and company size on the value of companies indexed on LQ-45 on the Indonesia Stock Exchange in the 2020-2022 period. The sample in this study was 23 companies indexed on the LQ-45 which were selected using the purposive sampling method. Research data was obtained from the official website owned by Busa Efek Indonesia, the data was processed using the SPSS version 23.0 program, and analyzed using multiple linear regression. The research results show (1) Debt to Equity Ratio (DER) has a negative and insignificant effect on Company Value, as evidenced by the calculated t value being smaller than the t table, namely -1.022 < 1.668, with a significant value of 0.31 > 0.05. (2) Return On Equity (ROE) has a positive and significant effect on Company Value, as evidenced by the calculated t value being greater than the t table, namely 12.593 > 1.668, with a significant value of 0.00 < 0.05. (3) Company growth has a negative and significant effect on company value, as evidenced by the calculated t value being smaller than the t table, namely -2.861<1.668, with a significant value of 0.006<0.05. (4) Company size has a negative and insignificant effect on company value, as evidenced by the calculated t value being smaller than the t table, namely -1.233 < 1.668, with a significant value of 0.22 > 0.05.

Development in general depends on an economy based on broad community participation, which can be seen from the Micro, Small and Medium Enterprises (MSME) sector which is one of the most common types of business. The small and medium enterprise (MSME) sector is an important part of the country's economy. Micro, Small and Medium Enterprises (MSMEs) play a strategic role in national economic development because they really help economic growth and obtain workers, as well as distributing development results. However, success in developing a business so that it can help economic development is determined by various factors such as effective marketing strategies, mental and physical readiness of entrepreneurs, as well as in-depth knowledge of markets and products. This research aims to determine the influence of marketing strategy, entrepreneurial ability and entrepreneurial knowledge on business success among MSMEs in the city of Mojokerto. This type of research is quantitative research. The population in this study was all MSME actors in the culinary sector in Mojokerto City, totaling 2,527 MSMEs and the sample of respondents was 96 MSMEs using purposive sampling techniques. Respondent data was collected using a questionnaire. The data analysis method for this research uses descriptive statistical analysis using classical assumption testing and multiple linear regression, the overall analysis of which is calculated using the Statistical Program For Social Science (SPSS) version 25. The results of this research show that marketing strategy has a positive and significant effect on business success, entrepreneurial ability has no at all significant effect on business success, and entrepreneurial knowledge has a positive and significant effect on business success. Meanwhile, the most influential variables are marketing strategy variables and entrepreneurial knowledge. Based on simultaneous or joint testing, it was found that marketing strategy, entrepreneurial ability and entrepreneurial knowledge had a positive and significant effect.

This research is an analysis of maximizing profits at UD SUMBERWARAS using a simplex method linear programming analysis tool via the POM QM for Windows V5 application and carrying out manual calculations. The type of data used in this research is qualitative and quantitative data. The results obtained are H1 which states "The optimum amount of baby swaddle production at UD SUMBERWARAS produces 4,500 boxes of baby swaddles A, 4,000 boxes of baby swaddles B and 4,000 boxes of baby swaddles" and H2 which states "The maximum amount of profit obtained by UD SUMBERWARAS in Karanganyar amounting to Rp. 1,300,000,000” is not proven.

This research aims to determine the influence of organizational commitment, work experience, professionalism and auditor education on consideration of the level of audit methodology for auditors working in public accounting firms in the South Jakarta and West Jakarta regions in 2024. The data sampling technique involves distributing questionnaires directly to respondents. The research population was auditors who worked in 9 Public Accounting Firms and obtained 78 questionnaires and all questionnaires could be processed. The data processing used was multiple linear regression analysis, tested using the Statistical Package For The Social Science (SPSS) program version 22 and Microsoft Excel 2010. Based on the research results, it can be concluded that organizational commitment (X1) and auditor education (X4) have a significant effect on consideration of audit materiality level (Y), while work experience (X2) and professionalism (X3) have no effect on consideration of audit materiality level (Y).

Background:  Motivation is very important for entrepreneurs. Besides motivation, self-efficacy will also affect entrepreneurial interest. Confidence supported by confidence based on self-assessment is very important for prospective entrepreneurs.   Purpose. This study aims to determine the influence of entrepreneurial motivation variables and self-efficacy individually/partially or jointly or simultaneously on entrepreneurial interest. Method:  This research is a type of quantitative research to provide empirical evidence of the influence of motivation on entrepreneurial interest, self-efficacy on entrepreneurial interest and together the influence of motivation and self-efficacy on entrepreneurial interest. The population was taken by purposive sampling by taking a sample of 103 respondents, consisting of 9 students from the Faculty of Health Sciences of the ARS study program and 50 students from class 21a1 of the RMIK study program.  Faculty of Law and Business with a total of 44 students in class 22A1. Data analysis with multiple linear regression and statistical tests and classical assumptions Findings: The conclusions obtained show that there is a partial influence of entrepreneurial motivation has a significant positive effect on entrepreneurial interest, self-efficacy has a significant positive effect on entrepreneurial interest, motivation and self-efficacy simultaneously or together have a significant positive effect on entrepreneurial interest. The determination coefficient of 0.852 means that the variability of the influence of entrepreneurial motivation and self-efficacy on entrepreneurial interest is 85.2% while the remaining 14.8% is influenced by other variables that are not a research model. Conclusions: Self-efficacy has a greater effect than entrepreneurial motivation.  

In 2019-2023, the average profitability in the banking sub-sector has increased and decreased. This study aims to analyse the Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio and Operating Cost of Operating Income on Profitability. The research methodology used in this study uses quantitative methods. Data obtained from the Indonesia Stock Exchange website (www.idx.co.id) and www.bi.go.id. The population in this study are banking subsector companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling technique used purposive sampling technique with a sample of 22 (twentytwo) companies. Data analysis for hypothesis testing using Multiple Linear Regression with the help of the Statistical Package for Social Sciences (SPSS) version 22 (twenty-two) programme. The results showed that Capital Adequacy Ratio and Loan to Deposit Ratio had no effect on Profitability, while Non Performing Loan and Operating Cost of Operating Income had a negative effect on Profitability.

The purpose of the research is to find the influence of variables Profitability, Leverage, Liquidity and Institutional Ownership on Corporate Social Responsibility Disclosure. The sample in this study includes 33 companies sub-sector food and beverage listed in Indonesia Stock Exchange (BEI) in the period 2019-2023. The sampling technique used purposive sampling method and obtained 165 sample data from 33 companies. The analytical tool used is multiple linear regression analysis using the Statistical Prosuct and Service Solution (SPSS) Version 22 program. The result of this study indicate that Profitability has a significant possitive effect on Corporate Social Responsibility Disclosure, Leverage have no significant effect on Corporate Social Responsibility Disclosure, Liquidity have no significant effect on Corporate Social Responsibility Disclosure and Institutional Ownership has a significant possitive effect on Corporate Social Responsibility Disclosure.

  Abstract. This study aims to analyze the effect of Market Volatility, Fundamental Factors, and Investor Sentiment on Stock Investment Decisions of Management Study Program Students, Faculty of Economics, Slamet Riyadi University, Surakarta. The research sample was taken using the Slovin technique, which resulted in a sample size of 78 students. The data collection technique was carried out through a questionnaire distributed to students who met the criteria. The research instrument test used validity and reliability tests. The classical assumption test used multicollinearity test, autocorrelation test, heteroscedasticity test, and normality test. The data analysis technique used descriptive analysis, multiple linear regression analysis, t-test, F-test and coefficient of determination (R²). The conclusion obtained from this study is that Market Volatility, Fundamental Factors, and Investor Sentiment have a significant influence on students' Stock Investment Decisions. These findings indicate that a deep understanding of the capital market and the factors that influence it is very important in making the right investment decisions. The results show that the coefficient of determination (adjusted r2) for this model is 0.700, meaning that the contribution of the independent influence of market volatility, fundamental factors and investor sentiment to stock investment decisions is 70%. The rest (100% - 70%) = 30% is explained by other variables outside the model such as gender, age, overconfidence, market awareness, income, etc.

The purpose of the research is to find the influence of variables Firm Size, Profitability, Leverage, and Audit Quality on Tax Aggressivity. The sample in study includes 35 companies sub-sector food and beverage listed in Indonesia Stock Exchange (BEI) in the period 2020-2023. The sampling technique used purposive sampling method and obtained 140 sample data from 35 companies. The analytical tool used is multiple linear regression analysis using the Statistical Product and Service Solution (SPSS) Version 22 program. The result of this study indicate that profitability has a significant positive effect

This study aims to determine the effect of profitability, working capital and company age on firm value in property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2019 - 2022. The data used in this study was obtained from financial report data and annual reports obtained from the IDX and Yahoo Finance websites. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange. This research sample used 54 companies in the property and real estate sector. The analysis technique used in this research is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) version 22 program. Based on the results of this research, it shows that profitability has a positive and significant effect on company value, while working capital and company age do not influence on firm value.

Employee competency development is a key aspect in increasing performance productivity within the State Civil Service Agency (BKN). This research aims to identify the influence of competency development on employee performance productivity at BKN. The research method used is a survey and data analysis using linear regression techniques. This research was carried out in 2024, with the research locus at the Deputy for Supervision and Control of BKN. The research sample consisted of employees involved in the competency development program at BKN. The independent variable is competence, while the dependent variable is employee performance productivity. The results of the analysis show that there is a significant positive relationship between competency development and employee performance productivity. It is known that the coefficient of determination or R²  value is 57,1%. This figure means that the competency variable (X1) has an effect on the work productivity variable (Y) by 57.1%. Meanwhile, the remainder (100% - 57.1% = 42.9%) is influenced by other variables outside this equation or variables that were not studied. These findings highlight the importance of investing in competency development as a strategy to increase employee performance productivity at BKN. Managerial implications and policy recommendations are presented to support efforts to develop human resources and increase BKN organizational efficiency. This research provides an important contribution in understanding the dynamics of the relationship between competency and employee performance productivity in the government context.

This research aims to determine the effect of Profitability, Managerial Ownership, Company Size and Leverage on Company Value in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019–2023 period. The sample for this research is 24 companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019-2023 period. This research was carried out using the multiple linear regression method assisted by the SPSS version 22.0 program and Microsoft Excel 2010. The results of the research show that Profitability has an effect on Company Value, Managerial Ownership has no effect on Company Value, Company Size has a negative effect on Company Value, Leverage has an effect on Company Value.    

This Research was conducted aiming to determine the effect of liquidity, leverage, firm size and institusional ownership on financial performance.the population in this study is 33 health sector companies listed on the Indonesian Stock Exchange. By using the purposive sampling method, a sample of 13 companies was obtained. The analytical tool used is multiple linear regression analysis using the Statistical Product and Service Solution (SPSS) Version 22 Program. The result of this study indicate that liquidity have a positive and significant effect on financial performance, leverage have a negative and significant effect on financial performance while firm size and institusional ownership have no effect on financial performance.    

This research aims to examine the influence of creativity, motivation and family environment on the entrepreneurial interest of Karang Taruna members in Dukuh Bancakan, Wonorejo, Polokarto, Sukoharjo. Using a saturated sampling technique, this research involved 79 members as respondents. Data was collected through a questionnaire which included the variables creativity, motivation, family environment and entrepreneurial interest, and analyzed using multiple linear regression. The findings show that motivation has a significant positive influence on entrepreneurial interest, while creativity and family environment do not show a significant influence. These results indicate that motivation is a key factor in encouraging entrepreneurial interest among Karang Taruna members. Therefore, entrepreneurship programs should focus more on developing motivation to increase youth participation in entrepreneurship.