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This study aims to examine the effect of the board of directors, audit committee, and public accounting firm size on corporate financial performance. The population consists of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange and not delisted during the 2019–2023 period. The sampling technique used was purposive sampling, resulting in 33 companies selected as research samples. This research employs a quantitative approach using secondary data obtained from company financial reports published by the Indonesia Stock Exchange and official corporate websites. Data analysis was conducted using SPSS (Statistical Package for Social Science) version 25, applying multiple linear regression analysis to examine the relationships among the research variables. The results indicate that the board of directors and audit committee do not have a significant effect on financial performance. In contrast, the size of the public accounting firm has a positive effect on financial performance. These findings suggest that the quality and reputation of external auditors play an important role in enhancing corporate financial performance.  

This study aims to analyze the effect of e-commerce adoption on the sales performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. E- commerce adoption factors are measured through the dimensions of platform usage, technology integration, and digital marketing activities. Sales performance is assessed based on sales growth, market expansion, and increase in customer numbers. The research method uses a quantitative approach by distributing online questionnaires to 250 MSME owners in five major cities (Jakarta, Surabaya, Bandung, Medan, Makassar) who have used at least one e-commerce platform (such as Tokopedia, Shopee, Bukalapak, or a standalone website) for at least one year. Data were analyzed using multiple regression analysis techniques with the help of SPSS 25 software. The results show that e-commerce adoption has a significant positive effect on the sales performance of MSMEs. Specifically, technology integration (such as the use of inventory management and digital payment tools) and digital marketing activities (advertising and promotions on social media) are the most dominant factors. These findings provide practical implications for MSME owners and policymakers to further encourage digitalization by providing training and supporting infrastructure.

The growth of the digital economy in the 5.0 era has changed consumer behavior, particularly among students as digital natives. This study aims to analyze the influence of Celebrity Endorsers, Product Quality, Social Media Marketing, and Influencer Credibility on Purchase Intention, with Brand Image as a mediating variable. The research focuses on students in Pemalang Regency who use the Shopee e-commerce platform. A quantitative approach was employed, with data collected from 100 respondents through purposive and accidental sampling. Data analysis was conducted using multiple linear regression, path analysis, and the Sobel test with IBM SPSS 25. The results indicate that all independent variables have a positive and significant effect on Purchase Intention. In addition, Brand Image is proven to mediate the influence of these variables. The findings suggest that enhancing quality perception and selecting credible endorsers aligned with brand values are important strategies for Shopee to increase consumer purchase intention. This study provides empirical contributions to the development of digital marketing literature.

This study aims to analyze the relationship between production techniques, selection of textile materials and the level of sustainable fashion implementation in MSMEs in the fashion sector in Indonesia. The method used in this study is a quantitative approach with an expplanatory descriptive design. Data was collected through a questionnaire distributed to MSME respondents in the fashion sector and collected 100 respondents. The variables tested in this study are knowledge of sustainable fashion, production techniques used by MSMEs and textile materials applied in production. Data analysis used validity, readiness, t-test and multiple linear regression tests. The results of the study show that production techniques have a significant influence on the level of sustainable fashion implementation, with a p-value of 0.041. Meanwhile, textile knowledge and materials did not show a significant influence on the implementation of sustainable fashion with a p-value of >0.05. The value of the determination coefficient (R2) for production techniques is very high at 0.95, which shows that production techniques are the most influential factor in the implementation of sustainable fashion in MSMEs in the fashion sector to prioritize the development of sustainable production techniques as the main step towards increasing sustainability in the fashion sector.

This study investigates the influence of Return on Equity (ROE), the Audit Committee, and the Debt to Asset Ratio (DAR) on firm value in banking companies listed on the Indonesia Stock Exchange for the 2020–2023 period. Firm value is measured using Price to Book Value (PBV). The research is driven by a decline in firm value within the banking sector, which has the potential to affect investor confidence and investment decisions. A quantitative research design is applied, utilizing secondary data derived from published annual financial statements. The research population includes all banking firms listed on the Indonesia Stock Exchange, while the sample is determined through purposive sampling based on specific criteria. Hypothesis testing is conducted using multiple linear regression analysis. The empirical findings indicate that ROE has a significant partial effect on firm value, reflecting the importance of profitability in shaping market perceptions. In contrast, the Audit Committee and DAR do not show a significant individual impact on firm value. However, when examined simultaneously, ROE, the Audit Committee, and DAR collectively influence firm value.

This research looks into how site managers in construction projects in Malang City manage and improve their use of human resources. The research is driven by the significance of effective human resource management in ensuring project success and the lack of studies focusing on the operational strategies of site managers within a local context. This study uses a quantitative method that is both descriptive and analytical. It involves giving out a survey to 40 people, including site managers, contractors, and foremen. The independent variables include leadership and supervisory style, human resource planning and workforce allocation, training and competency development, team communication and coordination, performance monitoring and evaluation, as well as motivation and welfare. The dependent variable is the degree to which human resource management is optimized. The results of validity and reliability tests indicate that all research instruments are valid and reliable. Multiple linear regression analysis shows that leadership and supervisory style, along with human resource planning and workforce allocation, have a significant partial effect on improving HRM practices. Other variables have a positive but statistically insignificant partial effect on the estate. Overall, the management of human resources in construction projects in Malang City is considered to be fairly good. This study confirms that leadership and workforce planning are the main strategic factors for site managers in improving the effectiveness of human resource management in construction projects.

This study aims to analyze the influence of leadership style and work motivation on employee loyalty at the Bungku Pesisir District Office, Morowali Regency. The study used a quantitative approach by distributing questionnaires to 40 employees as respondents. The research instrument consisted of 36 statement items with the variables of leadership style (X1), work motivation (X2), and employee loyalty (Y). The data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression analysis. The results of the descriptive analysis showed that leadership style and work motivation were in the high category, while employee loyalty was also classified as very good. Normality, multicollinearity, and heteroscedasticity tests showed that the regression model met the requirements of the analysis. The results of multiple linear regression showed that leadership style and work motivation had a positive and significant effect on employee loyalty, both partially and simultaneously. A determination coefficient (R²) of 0.725 showed that 73% of employee loyalty variations were influenced by these two independent variables, while the other 27% were influenced by other factors outside the study. Thus, this study concludes that improving effective leadership style and strong work motivation play an important role in strengthening employee loyalty in the Bungku Pesisir District Office. The results of this study imply that organizations need to improve the quality of leadership and create a work environment that can motivate employees optimally.

The 50 meter freestyle is a sprint event that requires explosive strength, efficient technique, and optimal body stability. Arm muscle strength contributes directly to propulsion, while core muscle strength supports stability and force transfer. This study aimed to analyze the influence of arm and abdominal muscle strength on 50-meter freestyle swimming performance among athletes of the Science Swimming Team (SST) Sidoarjo. A quantitative correlational design was employed with a sample of 10 athletes aged 10–12 years (5 males, 5 females). Arm muscle strength was measured using the pull-up test, abdominal strength with a 30-second sit-up test, and swimming performance with the best time in a 50-meter freestyle trial. Data were analyzed using Spearman correlation and multiple linear regression with a 0.05 significance level. Results indicated a significant correlation between arm strength and swimming performance (r = 0.773; p = 0.009), while abdominal strength showed a positive but non-significant correlation (r = 0.609; p = 0.062). Regression analysis revealed that both variables together explained 57.7% of the variance in swimming speed. It is concluded that arm muscle strength has a dominant influence on freestyle sprint performance, whereas core muscles serve as supporting factors for stability and efficiency. These findings highlight the importance of integrated training programs combining arm and core strengthening to optimize sprint performance in young swimmers.

This study is motivated by the rapid advancement of digital marketing and the increasing influence of psychological factors in shaping consumer behaviour, particularly among Generation Z, who are highly exposed to social media and global trends in imported skincare products. This phenomenon suggests that purchase decisions are not solely driven by digital marketing strategies but are also significantly influenced by emotional drivers such as Fear of Missing Out (FoMO). Accordingly, this study aims to analyse the effects of affiliate marketing, WhatsApp status, celebrity advertising, and FoMO on the purchase intention of Generation Z consumers in Tangerang City. Specifically, the study pursues five objectives: (1) to examine the effect of affiliate marketing on purchase intention; (2) to analyse the influence of WhatsApp status on purchase intention; (3) to investigate the impact of celebrity advertising on purchase intention; (4) to evaluate the effect of FoMO on purchase intention; and (5) to assess the simultaneous effects of all independent variables on purchase intention. This study adopts a quantitative approach using a survey method, with data collected through structured questionnaires administered to 250 respondents selected via accidental sampling. Data were analysed using multiple linear regression with the aid of SPSS software to examine the relationships among variables. The findings reveal that all independent variables exert a positive and statistically significant influence on purchase intention, with FoMO emerging as the most dominant predictor. These results underscore the greater role of psychological factors relative to digital marketing strategies in driving purchase intention among Generation Z consumers.The contribution of this study lies in integrating digital marketing strategies and psychological factors into a single empirical model, while also highlighting the growing importance of interpersonal digital communication, such as WhatsApp, in contemporary marketing contexts. From a practical perspective, the findings provide managerial implications for businesses to design marketing strategies that are not only informative but also capable of creating urgency and fostering emotional engagement among consumers.    

This study aims to analyze the effect of price and product quality on purchasing decisions of Gudang Garam Signature Kretek cigarettes in the premium machine-made kretek segment. The Indonesian tobacco industry continues to face sustained regulatory pressure through excise tax increases and intensifying brand competition, prompting consumers to reassess purchasing decisions using both rational evaluation and experiential judgment. A quantitative correlational approach was employed in this study. Primary data were collected through structured Likert-scale questionnaires distributed to 100 active consumers of Gudang Garam Signature Kretek selected using purposive sampling techniques. Data analysis was conducted through validity testing, reliability testing, and multiple linear regression analysis using SPSS software. The results indicate that price and product quality have a positive and significant influence on purchasing decisions, both partially and simultaneously. Product quality emerged as the most dominant factor, suggesting that premium cigarette consumers prioritize consistent quality, taste, aroma, and overall consumption experience as the primary basis for decision-making. Meanwhile, price remains an important rational reference for assessing the fairness between perceived benefits and financial sacrifice. Simultaneously, both variables explain 50 percent of the variation in purchasing decisions, while the remaining variance is influenced by other factors outside the research model. These findings highlight that purchasing decisions in the premium cigarette market are shaped by a value-based assessment, where sustained product quality and adaptive pricing strategies play a critical role in maintaining consumer loyalty amid regulatory pressure and evolving market dynamics

The third trimester of pregnancy is a challenging period since pregnant women experience various physical and psychological changes that can affect their readiness for childbirth. High anxiety levels and the presence of pregnancy complications are known to reduce maternal preparedness for labor. This study aims to determine the relationship between anxiety levels and pregnancy complications with the readiness of third trimester pregnant women in facing childbirth in the working area of Benteng Community Health Center, Selayar Islands Regency. This research used a quantitative approach with a correlational design and a cross-sectional method. The population consisted of all third trimester pregnant women, with a total sample of 86 respondents selected using purposive sampling. The research instruments included an anxiety questionnaire using the Hamilton Anxiety Rating Scale (HARS), a pregnancy complication checklist, and a childbirth readiness questionnaire. Data were analyzed using the Chi-Square test and multiple logistic regression at a significance level of α = 0.05. The results of the study showed no significant relationship between anxiety and readiness for childbirth (p < 0.550) or between pregnancy complications and readiness for childbirth (p < 0.690). Therefore, it can be concluded that anxiety and pregnancy complications are not significantly related to the readiness of pregnant women in the third trimester for childbirth. This indicates that maternal readiness is influenced by factors other than the variables studied, such as knowledge, family support, and previous childbirth experiences.

The development of information technology has significantly improved the efficiency of application-based delivery services, including Shopee Partner Driver couriers. However, several issues such as delays in information updates, system errors, and inaccurate delivery data still affect courier performance. This study aims to analyze the effect of Information Quality and System Quality on the Performance of Shopee Partner Driver Couriers in Medan City. This research used a quantitative method with a questionnaire survey distributed to 100 active couriers. The instrument applied a fivepoint Likert scale, and data were analyzed using validity and reliability tests, descriptive statistics, and multiple linear regression analysis with SPSS software. The results indicate that both Information Quality and System Quality have a positive and significant effect on Courier Performance. The coefficient of determination (R²) of 0.625 shows that these two variables explain 62.5% of courier performance variance, while the remaining 37.5% is influenced by other factors. These findings support the DeLone and McLean (2003) model of information system success, emphasizing the importance of system and information quality in enhancing user performance.

The competitiveness of gig workers in the digital economy era raises issues such as competency gaps with market needs and instability in the quality of gig workers' work. This study explains the influence of training, work skills, and independent learning on the performance of gig workers who participate in training programs at the Central Java Province Cooperative and SME Training Center. Therefore, this study aims to examine the influence of each variable partially and simultaneously. This study uses a quantitative approach by distributing questionnaires to the entire population or using a saturated sample of 50 gig workers participating in training at BALATKOP UKM. The data was obtained using a Likert scale questionnaire instrument compiled based on the operational definitions of the variables and analyzed using multiple linear regression analysis to test the influence of training (X2), work skills (X2), and independence (X3) on performance (Y). The results of the study show that training, job skills, and independent learning each have a positive and significant effect on gig worker performance, and simultaneously, these three variables have a 66.5% effect on performance. This synthesis of findings confirms that gig worker performance is not only determined by the quality of training programs and technical skill mastery, but also by the ability to manage the learning process independently. Therefore, the conclusion is that the development of training programs at BALATKOP UKM needs to be designed in an integrated manner to simultaneously strengthen training, work skills, and independent learning as a strategy for improving the sustainable performance of gig workers.

This study aims to analyze the effect of product differentiation and product innovation on the competitive advantage of the Honda Beat Street motorcycle in Medan City. The research employed a quantitative method with an associative approach, involving 97 respondents who are users of Honda Beat Street. Data were collected through questionnaires and analyzed using validity tests, reliability tests, multiple linear regression, t-tests, and F-tests. The results show that product differentiation has a positive and significant effect on competitive advantage, with durability emerging as the most dominant indicator. Product innovation also has a positive and significant effect, with product design being the highest-rated indicator. Simultaneously, both differentiation and innovation significantly influence competitive advantage, as indicated by an Adjusted R Square value of 59.1%. These findings indicate that Honda’s differentiation and innovation strategies play an important role in strengthening the competitive position of Honda Beat Street in the Medan market. The study suggests that the company should enhance stylistic elements, enrich product variations, and consistently improve innovation to maintain relevance and competitiveness.  

Micro, Small, and Medium-Sized Enterprises (MSMEs) are critical to the Indonesian economy because they provide jobs and boost the local economy. However, MSMEs continue to disregard the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). With assistance from the Lampung Provincial Leadership Council (DPP) of the Indonesian Employers Association (APINDO), this study aims to investigate the factors influencing the use of SAK EMKM in MSMEs. SAK EMKM socialization, business size, length of operation, and educational background are among the factors analyzed. Survey-based quantitative approach is used in this study. 107 MSMEs received questionnaires from APINDO DPP Lampung in order to gather primary data. Multiple linear regression analysis, validity tests, reliability tests, and traditional assumption tests were performed on the data using SPSS software. Partial tests (t-tests) and coefficients of determination were used to test hypotheses. The study's findings show that SAK EMKM use in MSMEs supported by APINDO DPP Lampung is influenced by educational background, length of operation, and socialization. Meanwhile, SAK EMKM's use is mostly unaffected by the size of the company. This finding implies that the adoption of SAK EMKM is more influenced by the socialization, business experience, and skill levels of MSME members than by the size of the firm. It is anticipated that this study would help academics and MSME participants use SAK EMKM more effectively in order to achieve sustainable MSME financial management.

This study try to examine the impact of institutional, managerial, and public kepemilikan structures on the level of environmental, social, and governance (ESG) practices in manufacturing companies listed on the IDX between 2020 and 2024. This study's findings are supported by increasing transparency and business continuity, also in guiding ESG practices. The research method that is used is quantitative analysis using panel regression analysis. The study's sample consists of 27 manufacturing companies selected using the purposive sampling method, yielding a total of 135 observations over of a few years. The analysis's findings indicate that all the ownership do not significantly affect ESG. Conversely, company size and employee productivity as control variables have a positive impact on the ESG threshold. This shows the structure of kepemilikan is not the most important factor in determining ESG transparency for Indonesian manufacturing companies, which are primarily focused on the importance of jangka pendek. Implicitasi penelitian ini mengindikasi bahwa pengungkapan ESG is more negatively impacted by internal company capacity than by stock composition, therefore external regulations and technical assistance are crucial factors in guiding business operations.

Stunting remains a major public health problem in Indonesia, particularly in Aceh Province. Family smoking behavior and adherence to exclusive breastfeeding are considered important determinants of child nutritional status. This study aimed to analyze the relationship between family smoking behavior and exclusive breastfeeding adherence with stunting among toddlers in Tuha Village, Trienggadeng District, Pidie Jaya Regency. This study used a quantitative cross-sectional design with a sample of 46 toddlers selected using simple random sampling. Data were collected through structured questionnaires and analyzed using univariate and bivariate analysis with logistic regression tests. The results showed that family smoking behavior was significantly associated with stunting (p = 0.002; OR = 0.12; 95% CI: 0.03–0.47). Meanwhile, exclusive breastfeeding adherence was not significantly associated with stunting (p = 0.940; OR = 0.94; 95% CI: 0.17–5.09). These findings indicate that exposure to cigarette smoke in the household is an important risk factor affecting child nutritional status. Strengthening family-based interventions, especially smoke-free home initiatives, is essential to reduce stunting prevalence.

The utilization of digital technology in government administration is a critical measure to improve employee performance and the efficiency of public services. However, the effectiveness of implementing this technology is highly determined by the degree to which employees accept the digital systems being used. This study aims to analyze the impact of digital technology acceptance on employee performance at the Mojoroto District Office in Kediri City. The research employs a quantitative method with an explanatory design. Information was obtained through a questionnaire survey distributed to all employees at the Mojoroto District Office, totaling 30 respondents, using total sampling techniques. Indicators of digital technology adoption were evaluated based on perceptions of benefits, operational ease, social pressure, and infrastructural support, while employee performance was assessed according to the quality of work output and responsibilities. Data analysis involved descriptive statistics, validity and reliability tests, and ordinal linear regression. The study findings indicate that digital technology acceptance has a positive and significant influence on employee performance. The coefficient of determination figure reveals that digital technology adoption can explain a large part of the fluctuations in employee performance, with the remaining variation influenced by variables outside the research model. These results imply that the greater the level of digital technology acceptance, the better the resulting employee performance. This study concludes that strengthening digital capabilities, technical guidance, and institutional support are key strategies for enhancing employee performance and public service quality at the district level.

This research is based on the problem of declining morals of third-grade students at SD IT Baitul Muslim, which has implications for daily behavior, particularly in Pancasila Education learning. Students tend to exhibit attitudes that are inconsistent with positive character values, such as a lack of tolerance and a low sense of love for the homeland. The purpose of this study is to identify the significant influence of educators' roles in shaping the character of third-grade elementary school students in Pancasila Education subjects. The method used is an ex post facto method with a quantitative approach and a purposive sampling design. The study population consisted of 10 educators and 95 students, with a sample of 10 educators and 40 students from two selected classes. Data collection techniques were carried out through questionnaires and documentation that had been tested for validity using Aiken's V and reliability with Cronbach Alpha. Hypothesis testing using simple linear regression analysis showed a significance value of 0.044 which is smaller than 0.05 and a calculated F value of 5.692 which is greater than the F table of 2.27. Thus, the null hypothesis is rejected and the alternative hypothesis is accepted. The research findings confirm the significant influence of educators, particularly as demonstrators, classroom managers, facilitators, and evaluators, in shaping students' character in Pancasila Education. The implication of these findings is that educators need to optimize role models to improve students' character development.

Rapid developments in the Artificial Intelligence (AI) industry have triggered an increased need for workers with specialized competencies, which has implications for significant variations in salary levels. This research aims to analyze the factors that influence salaries in the AI sector using the multiple linear regression method. The dataset used includes 15,000 AI job vacancies with variables including job and company characteristics. The data was engineered via the one-hot encoding method and divided into two parts: training data (80%) and test data (20%). The analysis results show that the regression model is able to explain 85% of the variation in salary, with an R² value of 0.85 and a Root Mean Square Error (RMSE) of USD 23,221. The three main factors identified as having a significant influence on salaries in the AI field are work experience, company location, and the industry in which the company operates. The experience factor reflects the skills and knowledge developed over many years, which can increase productivity (Rony et al., 2023). Company location also plays an important role, as the cost of living and demand for skilled labor varies by region (Badran, 2019). Additionally, the specific industry in which an employee works influences salary, given that more developed industries can often offer higher compensation (Huang, 2025). This research makes a significant empirical contribution to the understanding of compensation structures in the AI labor market.