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This research aims to determine whether there is an influence of Gross Profit Margin (GPM) on the share price of PT Gudang Garam TBK. The research method used is associative research. The population used in this research is the entire financial report of PT. Gudang Garam Tbk has been listed on the Indonesia Stock Exchange (BEI) for 32 years, from 1990 to 2022. The sample in this research is all of the financial reports of PT. Gudang Garam Tbk. For the 10 year period 2013-2022. The sampling technique used was purposive sampling. The data analysis technique used is simple linear regression analysis and T test with the help of the SPSS Statistics v22 for Windows program. The results of this research show that Gross Profit Margin (GTM) has no effect on share prices at PT. Gudang Garam Tbk.

This research aims to determine the influence of profitability, company size, audit quality and audit committee on Tax Avoidance in property and real estate companies listed on the Indonesian Stock Exchange in 2019 - 2023, as many as 94 companies. The sampling technique used was the purposive sampling method and 220 sample data were obtained from 44 companies. The analysis technique used in this research is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) program. The population in this research is Property and Real Estate companies listed on the Indonesian Stock Exchange. The results of this research show that Profitability Committee has a positive and significant effect on Tax Avoidance, while Company Size, Audit Quality and Audit Committee have no effect on Tax Avoidance.

This research aims to determine the determinants of RAROC in manufacturing companies on the IDX for the 2017 - 2023 period. The data used in this research is secondary data. This data is quantitative data obtained from the Indonesian Stock Exchange (BEI) with shares included in the LQ45 Index in the form of annual financial reports for the period 2017 - 2023. The sample for this research was 33 companies obtained using purposive sampling technique. The data analysis technique used is multiple linear regression analysis and hypothesis testing using determinate coefficient tests, simultaneous F-tests and partial T-tests. The data analysis technique was carried out using the Eviews13 For Windows program. The research results show that Gross Profit Margin (GPM), Debt to Equity Ratio (DER) and Interest Coverage Ratio (ICR) together (simultaneously) have a significant effect on Risk-Adjusted Return on Capital (RAROC). Gross Profit Margin (GPM) partially has a negative and significant effect on Risk-Adjusted Return on Capital (RAROC), Debt to Equity Ratio (DER) partially has a positive and significant effect on Risk-Adjusted Return on Capital (RAROC) and Interest Coverage Ratio (ICR) partially has a negative and insignificant effect on Risk-Adjusted Return on Capital (RAROC).

The purpose of this study is to determine the effect of Service Quality, Promotion and Education Costs  on Learning Decisions and find out the indicators that influence these variables on the effect of service quality, promotion, and education costs on study decisions at LP3I Tegal.  The independent variables in this study are, Service Quality, Promotion and Education Costs. The dependent variable in this study is the Learning Decision using the slovin formula in sample selection. The sample used is the entire population or junior and senior students of LP3I Tegal , which is 100 peseta learners. The method used in analyzing the data is multiple linear regression analysis which includes t test and f test which previously the data was tested first with validity tests, reliability tests, and classical assumptions, for cassical assumption tests consisting of multicollinearity tests, heredioskedasticity tests and normality tests with the help of the SPSS program. The results showed that Quality of Service, Promotion, had a significant effect on Learning Decisions  , while Education Fees did not have a significant effect on Learning Decisions.

Ybe bright healty is one of the beauty clinic services that is quite well known by the public, especially those from the city of Semarang. Ybe bright healty clinic is located at Jalan Ruko Emeral Green 9A BSB City, Jatibarang , Kec.Mijen, Semarang City, Central Java 50219. Competition conditions from similar Ybe bright healty clinics that have sprung up with various strategies make Ybe bright healty clinic must be able to compete.  In this study, data were collected using a questionnaire method from 100 customer respondents of Ybe bright health clinic menoreh, Semarang city. By using purposive sampling method . Then an analysis of the data obtained was carried out in the form of quantitative analysis which included validity and reliability tests, classic assumption tests, hypothesis testing through the F test, t test and the coefficient of determination test (R 2 ) . The data analysis technique used is multiple linear regression analysis. With the help of the SPSS program. The results of this study indicate that brand image has a positive and significant effect on consumer purchasing decisions , service quality has a positive and significant effect on consumer purchasing decisions, and location has a positive and significant effect on consumer purchasing decisions.

The purpose of this study was to determine the effect of product quality, price perception, and brand image on purchasing decisions and to find out the indicators that influence these variables in PRODUCT QUALITY ANALYSIS, PRICE PERCEPTION AND BRAND IMAGE ON PURCHASE DECISIONS OF VIT BRAND DRINKING WATER IN VILLAGES BANJARNEGARA GRIPIT.                 The independent variables in this study are product quality, perceived price and brand image. The dependent variable in this study is the Purchase Decision using the Reo Purba formula in selecting the sample used based on chance encountered or whoever the researcher sees as suitable as a data source, namely 100 respondents.                The method used in analyzing the data is multiple linear regression analysis which includes the t test and f test where previously the data was tested with validity, reliability and classic assumption tests, for the classical assumption test consisting of multicollinearity tests, heteroscedasticity tests and normality tests with SPSS program assistance. The results of the study show that product quality has a significant effect, price perception has a significant effect, brand image has no significant effect on purchasing decisions for bottled drinking water with the VIT brand in the village of Gripit, Banjarnegara.  

This study aims to test and analyze the influence of product quality, service quality, price, location and product innovation on the purchase decision of Martabak Favorite Pak Man in Sumpiuh District, Banyumas Regency, Java Jengah Province. Data collection was carried out with a data questionnaire using a likert scale of 5 options. Populasi dati this study is the buyer of mr. man's favorite martabak in sumpiuh district of Banyumas regency, Central Java Province, which numbers 96 people. Technical sampling using Accidental sampling is a direct sampling technique for this type of research data that can be done with easy and convenient steps by not getting into difficulties even if done accidentally or by chance. Data collection techniques use questionnaires and observations. The method used in analyzing the data is multiple linear regression analysis which includes the T test and F Test or Model Feasibility which previously the data was tested first with validity tests, reliability tests, and classical assumptions, classical assumption tests consisting of multicollinearity tests, heteroscedasticity tests and normality tests with the help of the SPSS program. The results showed that product quality had a significant effect, service quality had a significant effect, price had a significant effect, location had a significant effect and product innovation had a significant effect on the purchase decision of Mr. Man's favorite Martabak in Sumpiuh District, Banyumas Regency, Central Java Province

This research aims to test or analyze the influence of work environment training on the work productivity employees at PT Shenglu Zanmei International. The population in this study were all 53 employees in the production department of PT Shenglu Zanmei International, Surabaya City. The sampling technique for this research used a purposive sampling technique, thus the respondents for this research were 53 respondents from all permanent  employees at PT Shenglu Zanmei International. This research uses primary data obtained through questionnaires and simple linear regression analysis methods as data analysis techniques. The data was processed using the Statistical for Product and Service Solution (SPSS) program. The results of the study showed that the physical work environment had a positive and significant effect on the work productivity variables of production employees at PT Shenglu Zanmei International.    

The research aims to determine the influence of sharia financial literacy, financial attitudes and financial management on the performance of MSMEs in the culinary sector in Keritang District, Indragiri Hilir Regency. This research uses quantitative methods with an associative approach, the analytical methods used are descriptive statistics, classical assumption testing, multiple linear analysis and hypothesis testing with the Eviews 12 program. This research data is primary data and secondary data. The data collection technique used a questionnaire and the sample in this research was 77 MSMEs in the culinary sector in Keritang District using a purposive sampling technique. The research results show that the sharia financial literacy variable has a significant effect on the performance of MSMEs, the financial attitude variable has a significant effect on the performance of MSMEs and the financial management variable has a significant effecton the performance of MSMEs, while simultaneous testing shows that there is a positive and significant influence on the performance of MSMEs in Keritang District, Indragiri Hilir Regency.      

This study aims to find out how the influence of corporate image and relational marketing on consumer purchase decisions. The sample in this study is 78 people who use CV services. Zia car Banda Aceh. This study is a survey research with a quantitative approach, using the multiple linear regression analysis method with the help of the SPSS program. The results of this study show that the corporate image (,X-1.) has a positive influence and a significant level below 0.05, namely (0.00 < 0.05) or ,H-a . is accepted on the consumer's purchase decision (Y) on CV. Zia of Banda Aceh car partially (ttable > tcal value or 4,512 > 1,664). Relational marketing (,X-2.) has a positive influence and a significant level below 0.05 namely (0.015 < 0.05) or ,H-a . is accepted on the consumer's purchase decision (Y) on CV. Zia of Banda Aceh car partially (tcount value > ttable or 2,492 1,664). The most dominant variable has an influence on consumer purchase decisions (Y) on CV. Zia car Banda Aceh is a variable of the company's image (,X-1.) with a ttable > tcount value or 4,512 > 1,664 and the smallest significant value 0.00. The results of the F test show that the variables of company image (,X-1.) and relational marketing (,X-2.) together have a positive and significant effect on consumer purchase decisions (Y) on CV. Zia car Banda Aceh. Based on the results of the research, the author suggests that the quality of service can be improved and maintained so that consumers are not disappointed with the service and consumers will be loyal to continue buying used cars at CV. Zia Car Banda Aceh.

It is used to known how balancing funds and original local goverment revenue are impact to regional expense in 2019-2023. The population was taken from four districts on Madura Island. The budget realization report for each district is the secondary data used. Use SPSS program with linear regression analyze. The result is that original local goverment revenue, revenue sharing fund, and specific allocation fund didn't impact to regional spending. Apart from that, general allocation funds is impact to regional expense. And all of them are significant impact on regional expense in four districts on Madura Island simultaneously.

This research is motivated by a company engaged in the agency. The purpose of this study was to explain the effect of dual roles, work stress and workload on the performance of female employees. This research was conducted at UPTD Puskesmas Ngadiluwih. This research method used is a quantitative method using questionnaires as data. This research uses purposive sampling technique. The sample in this study were all female employees as many as 30 employees of UPTD Puskesmas Ngadiluwih. the technique used to analyze is with the SPSS IMB version 27 program. Data analysis techniques in this study with validity test, reliability test, classical assumption test, multiple linear regression analysis, t test, f test and R2 determination coefficient test. The results of this test concluded that the t test showed that the dual role variable partially had a significant positive effect on employee performance with a significant value of <0.001 and a tcount value of 3.874. The work stress variable partially has a non-significant positive effect on employee performance with a significant value of 0.065 and a tcount value of 1.925. The workload variable partially has a positive and insignificant effect on employee performance with a significant value of 0.932 and a tcount value of -0.086. And the results of the f test show that the dual role variable, work stress and workload have a significant effect on the performance of female employees with a significant value of <0.001 and a Fcount of 18,145 .

The talent scouting program is an important strategy in recruiting and developing personnel to ensure that organizations, including the Indonesian Navy, have quality human resources and are able to face modern challenges effectively. This research aims to explore the effectiveness of talent scouting programs in the context of the Indonesian Navy to identify and develop potential talents. This research aims to evaluate the relationship between talent selection methods, information sources, supporting technology, and development programs on the quality of Indonesian Navy personnel recruited through the talent scouting program. This study uses a quantitative approach by analyzing data from 55 respondents involved in the Indonesian Navy's talent scouting program. Data was collected through surveys using structured questionnaires, and analyzed using statistical techniques such as simple linear regression to evaluate the relationship between the variables studied. The results of the analysis show that talent selection methods and information sources have a significant influence on the quality of Indonesian Navy personnel (beta coefficients 0.62 and 0.58, respectively, t = 3.75, p = 0.002 and t = 4.21, p = 0.001). However, assistive technology showed a less significant effect (beta coefficient = 0.35, t = 1.80, p = 0.087). The development program was found to have a significant positive impact on personnel quality (beta coefficient = 0.70, t = 4.55, p = 0.000). The regression results show that the overall model is significant (F = 6.21, p = 0.001), confirming the importance of the variables studied in improving the quality of Indonesian Navy personnel through talent scouting programs.  

This research was conducted to determine the effects of religiosity, taxpayer morale, and the tax system of online business actors on tax evasion. This research uses a quantitative method as a research method. The research data used is primary data, with research instruments in the form of questionnaires. The population used in this research was 252,953 MSMEs in the East Jakarta area, based on data from the Central Statistics Agency. The sample used in this research was 100 MSME actors. The data analysis method used was multiple linear analysis with the help of the SPSS version 22 program. Based on the results of the analysis conducted, it can be concluded that religiosity and the tax system have a significant effect on tax evasion, while tax morale has no effect on tax evasion.  

This study aims to examine the effect of money ethics, taxation system, and tax justice on tax evasion with religiosity as a moderating variable. This type of research is quantitative research using primary data obtained from questionnaires distributed to individual taxpayers registered at KPP Pratama Semarang Candisari. Sampling using the slovin formula with a total sample of 125 people. The method of data analysis technique used is multiple linear regression analysis using the SPSS program. The results of this study indicate that money ethics and tax justice have a negative and significant effect on tax evasion, while the tax system has no effect on tax evasion. Religiosity cannot moderate the effect of money ethics and tax justice on tax evasion, while religiosity can moderate the effect of the tax system on tax evasion.

The purpose of this research is to determine: (1) The partial influence of leadership style and work environment on employee performance at PT. Color Warni Investama with an Fcount value of 57.061 in Sig. (P) = 0.000.  or Fcount > Ftable (57.061 > 3.14); (2) To determine the influence of leadership style and work environment simultaneously on employee performance at PT. Colorful Investama; (3) The leadership style variable is the dominant variable that influences employee performance. The sample used in this research was 65 people. In this research, data analysis uses multiple linear regression statistics with the help of the SPSS program. The results of the research show that: (1) leadership style and work environment variables simultaneously have a significant effect on employee performance, (2) leadership style and work environment variables partially have a significant effect on employee performance, (2) leadership style variables have a significant effect on employee performance with a tcount value of 6.346 in Sig. (P) = 0.001 or tcount > ttable (6.3469>1.998); (3) that work environment variables have a significant effect on employee performance; (4) The leadership style variable is the dominant variable that influences employee performance. This can be seen from the standard leadership style beta coefficient of 0.551 > the work environment beta coefficient of 0.374.

This study aims to examine capital structure, profitability and dividend policy on firm value. This study used a sample of mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This sampling method is using purposive sampling. Based on predetermined criteria, a sample of 17 companies was obtained. This research was conducted with a period of 3 years, bringing the total sample to 51 companies. The type of data used is secondary data taken from the company's financial statements. The analysis technique used in this study is multiple linear regression using the SPSS 26 application program. The results show that capital structure (DER) has no effect on firm value (PBV), while profitability (ROA) has a significant positive effect on firm value (PBV). And dividend policy (DPR) has a significant positive effect on firm value (PBV).    

The advancement of technology becomes important in entertainment industry without the exception of online games. One of the most popular games is Mobile Legends: bang Bang in which the number of players keeps on increasing annually. The purpose of this research is to evaluate skin purchase decision based on price perception, promotion, and product design in Mobile Legends: Bang Bang. Several independent variables that are used in this research include price(X1), promotion (X2), and product design (X3). This quantitative research is done with purposive sampling method through Google form questionnaires and is analyzed with SPSS program. There are 175 respondents who are from Surabaya that play Mobile Legends: Bang Bang. This research shows that all variables are valid and reliable, because the classical assumption test that is done proves there is no heteroscedasticity and multicolinearity as well as fulfill linearity and normality assumption. T-test that is done also shows that there is no significant effect of price perception on purchase decision eventhough showing positive correlation. While, promotion and product design prove significantly affect positive on purchase decision.

The waiting time for ships is one of the problems that must be a concern at Tanjung Intan Port Cilacap and which is very influential for the smooth process of unloading coal from coal carriers to Tanjung Intan Port, Cilacap. This study aims to determine the factors that affect the ship's docking schedule, pilotage services, loading and unloading productivity on the waiting time of the ship. This research was conducted at Tanjung Intan Port, Cilacap. Data was collected through observation, literature study, interviews, documentation and questionnaires. The analysis technique used is multiple linear regression with the help of SPSS V.26 program. Based on the results of research and multiple analysis, the following equations are generated:Y = 0.254 +0.297X1+0.585X2+0.177X3+µ. Based on empirical facts and the results of multiple linear regression equations, it is shown that the Ship docking schedule variable (X1) has t count (3.409) > t table (1.98373), pilotage service variable (X2) has t count (5.809) > t table (1.98373), and loading and unloading productivity (X3) has t count (2.967) > t table (1.98373). As for the value of the adjuster R2 = 0.582. This means that 58.2% of the dependent variable (Y) can be explained by the independent variables, namely Ship docking schedules, guidance services, and loading and unloading productivity. While the rest (100% - 58.2%) = 41.8% is explained by other reasons outside the variables studied. Thus, the results of the study show that the availability of docks, guidance services, and loading and unloading productivity has a positive and significant effect on waiting time for ships at Tanjung Inttan port, Cilacap.

The aim of this research is to obtain significant data and analyze the influence of the Team Assisted Individualization (T.A.I) learning model on the ability to solve mathematical problems on the subject of linear programming in class X students at MA Al Ittihad Sawangan Depok. The research method used is a quasi-experimental method (quasi-experiment). Sampling was carried out using a cluster random sampling technique with a research sample of 40 students, namely 20 students in class X IPS 2 as the experimental class and 20 X IPS 1 as the control class. The analysis technique used is a comparative analysis technique with the t-test, at a significance level of α= 0,05. The analytical requirements tests used in this research are the Chi-Square test for normality test and Fisher's test for homogeneity test. At a significance level of 0,05 with the Chi-Square test in the experimental class the price X2count <X2table (-33,38 < 9,488) while for the control class the price Homogeneity test at a significance level of 0.05 with Fisher's test, obtained F-count = 1,642 and F-table = 2,165 with a significance level of α= 0,05. Because Fcount < Ftable, H0 is accepted, so it can be concluded that the two classes have the same or homogeneous variance. Hypothesis testing uses the t-test with a significance level of α= 0,05. From the calculation results, t-count = 3,619, while ttable with degrees of freedom = 38 is 2,026, meaning t-count > t-table. Thus H0 is rejected and H1 is accepted. This research concludes that mathematical problem solving abilities using the Team Assisted Individualization (T.A.I) learning model are better than mathematical problem solving abilities using the Expository model.