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The auditor's responsibilities include not only assessing the accuracy of financial statements and detecting fraud, but also evaluating the company's ability to continue its business on an ongoing basis. This responsibility arises from the expectations of shareholders and other stakeholders that auditors provide timely and relevant information about the company's future prospects to support rational and evidence-based investment decision-making. In this context, audit opinions related to business continuity are an important instrument in reducing information asymmetry between management and investors. This study aims to analyze the impact of liquidity, solvency, and audit quality on the issuance of business continuity declarations. The research sample consisted of coal mining companies listed on the Indonesia Stock Exchange between 2014 and 2017, a period marked by fluctuations in commodity prices and global economic uncertainty. Logistic regression is used as an analysis method because dependent variables are dichotomous. The results showed that audit quality had a significant negative impact on the issuance of business continuity declarations, while liquidity and solvency did not have a significant impact on the issuance of the declarations, indicating that the factors of governance and auditor independence were more decisive than short-term financial conditions.

Ideally, final-year undergraduates are expected to demonstrate psychological maturity and a clear sense of future direction. However, the pressure of academic demands and social expectations often precipitates a "quarter-life crisis," triggering profound anxiety during this transitional phase. This study investigates the relationship between religiosity and the quarter life crisis among final-year students at Universitas Ibrahimy Situbondo. Employing a quantitative correlational design, the study involved 149 students selected via convenience sampling from a population of 237. Data were collected using the Religiosity Scale and the Quarter-Life Crisis Scale, then analyzed using simple linear regression with JASP version 0.19.1.0. Contrary to common assumptions in religious settings, the findings revealed that religiosity was not significantly associated with the quarter life crisis (p = .105 > .05). The effective contribution of religiosity in explaining the variance of the crisis was minimal (R2 = 0.018 or 1.8%), indicating that 98.2% of the phenomenon is driven by factors outside the scope of this study. These results suggest that religiosity is not a sole predictor capable of buffering against quarter life crisis. Consequently, further research should explore other potential mitigating variables, such as social support, self-efficacy, or career adaptability, particularly within Islamic boarding school-based university environments.

As HIV transitions into a manageable chronic condition, optimizing lifestyle behaviors is key to achieving long-term health outcomes. This study aims to explore lifestyle behaviors in people with HIV (ODHIV) who participate in peer support groups as well as identify socioeconomic and clinical predictors of healthy lifestyle engagement. The research design was a cross-cutting analysis involving 250 ODHIV registered in a community support group. Lifestyle behavior was measured using  a modified Health-Promoting Lifestyle Profile II (HPLP-II) instrument. Multivariate logistic regression analysis was used to determine independent predictors, with Nagelkerke R² and Hosmer–Lemeshow tests  to assess model suitability. The results showed that 56.2% of respondents had a healthy lifestyle. Factors of higher education (OR = 2.77; p = 0.006), older age (OR = 2.32; p = 0.015), employment status (OR = 2.00; p = 0.029), and longer duration of ART therapy (OR = 1.17 per year; p = 0.003) were significant predictors. The model explains 32% of lifestyle variations, with ART compliance and substance control as the strongest behavioral domains. These findings confirm the role of peer support groups as a behavioural reinforcement environment, but socioeconomic disparities remain influential. The integration of theory-based lifestyle interventions into community-based HIV services is necessary to optimize chronic disease outcomes.

This study aims to analyze how work skills and work flexibility affect work productivity through job satisfaction as an intervention variable among Gojek partners in the Malang City area. This study uses a quantitative methodology with a causality design. Using simple random sampling, questionnaires were sent to 120 selected Gojek partners to obtain initial data. A Structural Equation Modeling (SEM) based on linear regression analysis was used to analyze the data. This was done using the SPSS program. The results of the study indicate that work skills and work flexibility positively and significantly affect the productivity of Gojek partners. In addition, job skills and work flexibility also have a positive and significant effect on job satisfaction. Job satisfaction is also proven to have a positive and significant effect on work productivity, and also functions as a mediating variable in the relationship between job skills and work flexibility and work productivity. The results show that job satisfaction can increase with job skills and a more flexible work environment. Ultimately, this will have an impact on increasing the productivity of Gojek partners. It is hoped that this research will help digital platform managers create more flexible and sustainable HR management strategies.

Stroke is one of the non-communicable diseases that is the leading cause of disability and death in the world. Clinical factors such as hypertension, diabetes mellitus, body mass index (BMI), and unhealthy lifestyle are known to contribute to the incidence of stroke. Oe-Cusse Referral Hospital serves as the main referral center in the treatment of stroke cases, but data on contributing clinical factors and medical treatment and rehabilitation strategies are still limited. This study aims to analyze the clinical factors that contribute to the incidence of stroke and describe medical treatment and rehabilitation strategies in stroke patients at Oe-Cusse Referral Hospital.This study is a quantitative study with a cross-sectional observational design. The research sample amounted to 50 stroke patients who were treated in the January-November 2025 period, selected using purposive sampling techniques. Data were collected through medical records and questionnaires related to medical treatment and rehabilitation. Data analysis was carried out using the SPSS program, including descriptive analysis and logistic regression to see the relationship between clinical factors (hypertension, diabetes mellitus, lifestyle, BMI, and other factors) and stroke incidence. The results of the descriptive analysis showed that the average age of stroke patients was 56.2 ± 9.8 years, with an age range of 39–78 years. The average BMI of the patient was 27.5 ± 3.1 kg/m² which indicates a tendency to be overweight. The average systolic blood pressure of the patient was 150 ± 18 mmHg, indicating the predominance of hypertension in stroke patients. The average length of rehabilitation lasted 6.3 ± 1.8 weeks. Logistic regression analysis showed a significant relationship between clinical factors, especially hypertension, BMI, and diabetes mellitus, and stroke incidence. Clinical factors such as hypertension, high BMI, and diabetes mellitus contribute significantly to the incidence of stroke at Oe-Cusse Referral Hospital.

Financial management plays a crucial role in individual financial planning, particularly in the context of increasingly unstable macroeconomic conditions. Effective financial management behavior enables individuals to allocate resources wisely, manage risks, and achieve financial sustainability in the long term. Therefore, identifying the key factors that influence financial management behavior is essential. This study aims to analyze the effect of income and financial literacy on financial management behavior (FMB). The population of this study consists of teachers and administrative employees aged 24 to 60 years from two educational institutions located in Bandar Lampung and Metro. Using a snowball sampling technique, a total of 93 respondents were obtained. Data were collected through an online survey questionnaire designed to measure income level, financial literacy, and financial management behavior. The collected data were then analyzed using a multiple regression model to test the proposed hypotheses. The results of the analysis indicate that both income and financial literacy have a positive and significant effect on financial management behavior. Individuals with higher income levels tend to demonstrate better financial management practices, while greater financial literacy enhances individuals’ ability to plan, control, and make informed financial decisions. These findings highlight the importance of improving financial literacy and income management skills to strengthen financial management behavior, particularly among educators and educational staff.

This research seeks to examine the influence of taxpayer knowledge, taxpayer awareness, and tax sanctions on the compliance of motor vehicle taxpayers in Boyolali Regency. Motor vehicle tax constitutes a significant component of regional original revenue; however, the level of revenue realization has not yet fully met the established targets, indicating the presence of compliance-related challenges. The study adopts a quantitative explanatory design. Primary data were obtained by distributing questionnaires to 100 motor vehicle taxpayers registered at the Boyolali Samsat Office, with respondents selected through accidental sampling based on the Slovin formula. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, following preliminary tests of validity, reliability, and classical assumptions. The findings demonstrate that taxpayer knowledge and taxpayer awareness exert a positive and statistically significant effect on motor vehicle taxpayer compliance. In addition, tax sanctions are also shown to have a positive and significant impact and represent the most dominant factor influencing compliance. These results are consistent with Attribution Theory and the Theory of Planned Behavior, which highlight the importance of both internal and external determinants in shaping taxpayer compliance behavior. This study is expected to provide empirical support for research on regional tax compliance and offer practical insights for local governments in developing strategies to improve motor vehicle tax compliance.

This study aims to analyze the influence of accountability and transparency principles on financial management in feed retail micro, small, and medium enterprises (MSMEs) in West Lampung Regency. Accountability and transparency are considered essential aspects of good governance implementation, which play a crucial role in building trust and improving the financial effectiveness of small enterprises. The research applies a quantitative approach through a survey distributed to customers and farmers using a Likert-scale questionnaire. Data were analyzed using multiple linear regression to examine the effect of accountability and transparency on financial management perception.. The results indicate that both variables have a positive and significant influence on customers’ and farmers’ perceptions. The implementation of accountability and transparency strengthens public trust and enhances the professionalism of financial management practices in MSMEs, particularly in feed retail businesses.

This study aims to analyze the impact of the increase in Value Added Tax (VAT) and inflation on the sales revenue of PT Astra International Tbk during the 2022–2024 period. The research employs a quantitative approach using multiple regression analysis to examine the relationship between VAT, inflation, and sales revenue. Secondary data were obtained from the company’s financial statements, inflation data from Statistics Indonesia (BPS), and VAT rate information from the Directorate General of Taxes (DJP). The data were analyzed to identify how VAT and inflation influence the company’s revenue. The results indicate that both VAT and inflation have a significant effect on sales revenue, both simultaneously and partially. The coefficient of determination (R²) of 0.899 shows that 89.9% of the variation in sales revenue is explained by the changes in VAT and inflation rates. These findings suggest that VAT and inflation are important economic factors that should be considered by businesses, especially in the automotive industry, when planning strategies for revenue generation. Furthermore, the study emphasizes the critical need for companies to adapt to changing fiscal policies and macroeconomic conditions to maintain profitability and competitive advantage in a fluctuating economic environment.

Organizational commitment is essential for maintaining hospital performance, service quality, and healthcare continuity. Preliminary data from Brebes Regional General Hospital shows that 35% of medical doctors face issues with low organizational commitment, which may negatively impact the institution's effectiveness. This study examines how meritocracy strengthens the effects of transformational leadership and work motivation on medical personnel's organizational commitment. A quantitative approach with causal research design was used to analyze the relationships among these variables. The sample included 72 doctors, selected through purposive sampling. Data were collected via structured questionnaires and analyzed using Moderated Regression Analysis (MRA) to assess both direct and moderating effects. The findings show that transformational leadership, work motivation, and meritocracy together significantly influence organizational commitment. Transformational leadership and work motivation each have a positive impact on organizational commitment. Additionally, meritocracy serves as a moderating factor, enhancing the connection between leadership and commitment, as well as work motivation and commitment. These results suggest that meritocratic systems based on competence, performance, and achievement improve leadership effectiveness and motivation, fostering greater commitment among medical staff. The study suggests that hospital management should implement meritocratic principles consistently in leadership and human resource practices, alongside developing transformational leadership and motivation strategies, to maintain high levels of organizational commitment among medical personnel.

This study aims to determine the influence of price, product quality, and service quality on customer satisfaction at Salon Natayu. The approach used was quantitative, with data collection techniques through questionnaires distributed to Salon Natayu customers, with a total of 53 respondents (using census techniques). The data were analyzed using multiple linear regression analysis with the help of SPSS version 20. The results of the study show that the three independent variables (price, product quality, and service quality) simultaneously have a positive effect on customer satisfaction. However, partially, the price variable has the most dominant influence on customer satisfaction. The conclusion of this study shows that price is the most influential factor on customer satisfaction, followed by service quality, while product quality has the least influence. These findings indicate that a competitive pricing strategy is a crucial aspect for Salon Natayu in maintaining and improving customer satisfaction. In addition, continuous improvement of service quality is also necessary to create a better customer experience. This research is expected to be a reference for salon managers in formulating more effective marketing strategies as well as for future research that examines the factors that affect customer satisfaction in the beauty services industry.

Effective village development through the Village Development Planning Consultative Forum (MusrenbangDes) relies heavily on active community involvement, ensuring that planned programs reflect their needs and expectations. This study aimed to determine the effect of community participation on village development planning in Pondok Village, Babadan District, Ponorogo Regency. Data were collected through questionnaires distributed to 84 respondents and analyzed using simple linear regression. A quantitative approach was used as the survey method. The results showed that community participation and village development planning were quite good. With a Cronbach's Alpha value of 0.889, validity and reliability tests indicated that the instrument was valid and reliable. The relationship between variables was linear, normally distributed, and no heteroscedasticity was found in the classical assumption test. Simple linear regression results indicated that community participation had a significant influence on village development planning. With  regression coefficient of 0.787 and a significance value of p < 0.001, community participation was responsible for 53.1% of the variation in village development planning. This is shown by the coefficient of determination (R²) of 0.531. Therefore, to improve village development plans through MusrenbangDes, community participation is crucial. Village governments must prioritize increasing sustainable participation at each stage of the planning process.

The rapid advancement of social media platforms has reshaped how people form and express their identities within digital environments, especially among university students. This research seeks to examine the extent to which personal use of social media influences the development of personal branding among students in the Digital Communication and Media Program at IPB University Vocational School. A quantitative research method with a survey approach was applied, involving 71 participants selected through random sampling techniques. Data collection was carried out using an online questionnaire employing a four-point Likert scale, and the data were analyzed through various statistical tests including validity and reliability assessments, classical assumption tests, Pearson correlation, simple linear regression, and determination coefficient using SPSS software. The results demonstrate that personal engagement with social media has a significant and positive relationship with students’ personal branding. Students who post consistently, produce high-quality content, and engage positively with audiences tend to project a stronger professional persona. Overall, the findings indicate that social media serves not only as a means of communication but also as an essential medium for developing one’s reputation and professional credibility in the digital age.  

This research aims to investigate the impact of Good Corporate Governance (GCG) which are measured by 3 indicators; institutional ownership, managerial ownership, board indeoendence, and Corporate Social Responsibility Disclosure on Tax Avoidance in Multinational Companies on Indonesia. The study used multiple linear regression with periods start from 2022 until 2024. The sample of this study is a multinational companies in Indonesia with the total of 47 samples for 3 years, the criteria of the company can be said multinational companies is if the companies had a entities in more than one country. Tax avoidance is measured using the Cash Effective Tax Rate (CETR), while GCG variables and CSR disclosure are measured based on relevant ownership structures, board composition, and the Global Reporting Initiative (GRI) index. The result shows that Institutional ownership had a significantly negative effect of tax avoidance, while the other three independent variables had no significant power in Tax Avoidance. This study concludes that tax avoidance in multinational companies is a complex phenomenon influenced by various internal and external factors beyond the scope of this research. The findings provide practical implications for regulators and investors and suggest that future research should consider additional variables, longer observation periods, and alternative tax avoidance proxies.

The Indonesian Civil Servants Cooperative (KPRI) plays an important role in enhancing member welfare and supporting the national economy. Nevertheless, increases in business volume and own capital do not necessarily translate into higher profitability, while the number of members an essential characteristic of cooperatives is also assumed to influence financial performance. This study aims to examine the effect of business volume and own capital on cooperative profitability, with the number of members acting as a mediating variable. A quantitative approach was employed using secondary data derived from the financial statements of KPRI in Bogor City during the 2020–2024 period. Purposive sampling was applied, resulting in 12 cooperatives with a total of 60 observations. Panel data regression analysis was conducted using EViews software, and mediation effects were tested using the Sobel test. The results indicate that business volume has a positive and significant effect on cooperative profitability, whereas own capital does not show a significant influence. The number of members has a negative and significant effect on profitability. Furthermore, the Sobel test confirms that the number of members does not mediate the relationship between business volume or own capital and cooperative profitability. These findings suggest that enhancing business activities and improving the quality of member participation are more critical for increasing cooperative profitability than merely expanding capital or membership size.

This study aims to examine the influence of slang language usage on the use of Indonesian language in WhatsApp communication among students of Class F, Indonesian Language and Literature Education Study Program, Universitas Negeri Padang, academic year 2025/2026. This research employed a quantitative descriptive method with a correlational approach. The population and sample consisted of 35 students selected using total sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using descriptive analysis, Pearson correlation test, and simple linear regression. The results indicate that the use of slang language is categorized as high, while the use of standard Indonesian language is categorized as moderate. The correlation analysis shows a negative relationship between slang usage and the use of Indonesian language in WhatsApp communication. These findings suggest that higher intensity of slang usage tends to reduce the use of proper Indonesian language. This study is expected to raise students’ awareness of the importance of using appropriate Indonesian language according to communication contexts, particularly in academic settings.

This study examines the effect of Environmental, Social, and Governance (ESG) ratings on firm performance and the moderating role of ESG rating disagreement within the Indonesian capital market. Using a panel dataset of 63 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures firm performance with Tobin’s Q, ESG ratings from Refinitiv Eikon, and ESG rating disagreement as the standard deviation between Refinitiv and Bloomberg scores. The empirical results indicate that ESG ratings do not have a statis-tically significant effect on firm performance, and ESG rating disagreement does not significantly moderate this relationship. These findings suggest that ESG-related information has not yet been fully internalized into firm valuation in Indonesia, with current ESG practices perceived as largely symbolic rather than substantively integrated into corporate strategy. The study concludes that both ESG ratings and rating disagreement fail to serve as effective mechanisms for enhancing firm performance in the Indonesian context, reflecting the early-stage development and compliance-driven nature of ESG adoption in emerging markets.

This study aims to examine the influence of online reviews and the role of social media on brand loyalty toward MS Glow skincare products in Batam City. The population of this research consists of consumers in Batam City who have purchased and used MS Glow skincare products and have been exposed to online reviews and social media content related to the brand. A total of 204 respondents were selected using the Jacob Cohen sampling approach. Data were analyzed using multiple linear regression techniques. The analysis process included data quality testing, classical assumption tests, effect analysis, and hypothesis testing. The results of the multiple linear regression analysis indicate that online reviews contribute 33.7% to brand loyalty, while the role of social media contributes 66.9%. Furthermore, the coefficient of determination (R²) reveals that online reviews and social media collectively explain approximately 58.1% of the variance in brand loyalty. The findings from the t-test and F-test demonstrate that both online reviews and social media have a positive and statistically significant effect on brand loyalty, both individually and simultaneously, toward MS Glow skincare products in Batam City.

This study investigates the determinants of dividend payout policy in energy sector firms listed on the Indonesia Stock Exchange during the 2020–2024 period. Dividend policy is a critical issue in emerging markets, especially in capital-intensive industries with high investment needs and earnings volatility. The research examines whether profitability and ownership structure—specifically institutional and managerial ownership—significantly influence dividend payout decisions, considering firm characteristics. The study analyzes the effect of profitability, institutional ownership, and managerial ownership on the dividend payout ratio, while controlling for firm size and leverage. A quantitative approach is used, employing pooled ordinary least squares (OLS) regression on 245 firm-year observations. Dividend payout ratio is measured as dividend per share divided by earnings per share, profitability is proxied by return on equity, and ownership variables are expressed as shareholding proportions. Descriptive analysis and classical assumption tests precede hypothesis testing. The results show that profitability positively and significantly affects dividend payout, suggesting that firms with better financial performance tend to distribute higher dividends. Firm size also positively influences dividend policy, while leverage negatively impacts it, reflecting the role of financial capacity and capital structure. However, institutional and managerial ownership do not show significant effects on dividend payout decisions. The findings indicate that dividend policy in Indonesian energy firms is primarily driven by financial performance and structural characteristics rather than ownership-based governance mechanisms. This study offers sector-specific evidence that refines agency and signaling perspectives on dividend policy in emerging markets, with practical implications for managers, investors, and regulators.

This study aims to analyze the effect of Governance, Risk, and Compliance (GRC) disclosure on market reaction and firm value in the banking sector listed on the Indonesia Stock Exchange during the 2019–2023 period. The research sample was determined using purposive sampling, comprising 8 companies with observations over 5 years, resulting in a total of 40 annual reports. Data were collected through documentation of annual reports and analyzed using multiple linear regression. The results indicate that governance disclosure, risk disclosure, and compliance disclosure simultaneously have a significant positive effect on market reaction, suggesting that higher levels of GRC disclosure can enhance positive investor responses. Meanwhile, only governance disclosure and risk disclosure have a significant positive effect on firm value, whereas compliance disclosure does not show a significant impact. These findings align with positive accounting theory, which states that managers strategically use information disclosure to influence investor perceptions, increase market confidence, and drive firm value growth. This study provides important implications for company management to improve the quality of GRC disclosure as a market communication strategy and for investors in assessing the performance and growth potential of firms.