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Sea transportation plays a crucial role in supporting national development, particularly in transporting goods and passengers. Tanjung Emas Port in Semarang, as a major port with high traffic, faces significant challenges in ensuring navigational safety. This study aims to analyze the partial effects of three key operational factors—Communication System (X1), Safety Facilities (X2), and Crew Competence (X3)—on Navigational Safety (Y). A quantitative approach was used with a sample of 100 ship crew members, selected using incidental sampling. Data were analyzed through descriptive statistics and Multiple Linear Regression (MLR) using SPSS. The results indicate that all three independent variables have a positive and significant effect on navigational safety. The regression equation obtained, Y = -1.398 + 0.218X1 + 0.278X2 + 0.302X3 + μ, shows that Crew Competence (X3) is the most dominant variable in predicting navigational safety outcomes. Collectively, these variables explain 72.4% of the variance in navigational safety. These findings emphasize that human competence and adherence to procedural discipline are critical leverage points in improving safety performance at ports.

This quantitative study analyzes the influence of Ship Docking Schedule (X1), Port Availability (X2), and Loading and Unloading Productivity (X3) on Vessel Waiting Time (Y) at Tanjung Intan Cilacap Port. Data were collected through questionnaires administered to 86 vessel crew respondents and analyzed using Multiple Linear Regression (SPSS v.26). The t-test results indicate that X1, X2, and X3 individually exert a positive and significant influence on Y.1 The regression model demonstrates robust predictive power, explaining 55.2% of the variance in vessel waiting time (R^2{adj}=0.552). Based on the standardized beta coefficients, the Ship Docking Schedule (X1, \beta=0,385) is identified as the most dominant factor, followed by Loading and Unloading Productivity (X3, \beta=0,302) and Port Availability (X2, \beta=0,307).1 This finding confirms that optimizing maritime logistics performance, particularly in bulk terminals facing physical constraints, requires prioritizing procedural efficiency and scheduling accuracy.

This research investigates the impact of Corporate Social Responsibility (CSR), along with Capital Intensity, Company Scale, and Profitability, on practices of Tax Evasion within energy firms registered on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The matter of tax evasion endures as a major concern, given its effects on government funds and business openness. By employing a quantitative method featuring a causal-associative structure, the study empirically explores the links between these factors. Information from secondary sources, including yearly reports and sustainability documents, was collected and examined through multiple linear regression analysis via IBM SPSS version 26. The findings show that CSR exerts a positive and meaningful influence on Tax Evasion, whereas Capital Intensity and Company Scale demonstrate positive influences that lack significance. In opposition, Profitability displays a negative and meaningful effect on Tax Evasion. As a whole, the independent factors together exert a significant influence on tax evasion behaviors. These outcomes strengthen agency and legitimacy theories, implying that CSR initiatives could function as a tool for securing legitimacy in handling tax duties while promoting long-term corporate adherence to fiscal obligations.

This study aims to identify: 1) The effect of halal certification on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. 2) The effect of the product on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. 3) The effect of religiosity on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. The method used in this research employs a quantitative method. Data collection was conducted through the distribution of questionnaires to respondents. The data analysis used is panel data, and the hypothesis testing uses the coefficient of determination (R2), partial (t-test). The data used by the researcher is primary data that is then processed into secondary data, which includes halal certification, products, religiosity, and student perceptions. Data testing was also conducted with the help of SPSS 25 and Eviews 12 applications. The results of this study show: 1) The halal certification variable has a significant partial effect on student perceptions, as indicated by a t-statistic value of 1.6157 and a probability (p) of 0.0190. 2) The product variable has a significant partial effect on student perceptions, as indicated by a t-statistic value of 0.481082 and a probability value of 0.0314 < 0.05. 3) The religious variable has a significant partial effect on student perceptions, as indicated by a t-statistic value of 6.9607 and a probability of 0.000 < 0.05.

This research aims to analyze the partial and simultaneous influence of Leadership (X₁), Work Motivation (X₂), Compensation (X₃), and Work Environment (X₄) on Employee Performance (Y) at PT. Kalisari Putra Semarang, a company in the transportation sector. Using a quantitative associative method, data were collected from a census of 85 permanent employees (N=85) through questionnaires and analyzed using multiple linear regression (SPSS). The results confirmed that all four independent variables significantly and positively influence employee performance (all tₕᵢᵗᵘⁿg > tₜₐᵦᵉᵡ 1.66). Leadership (X₁) was found to be the most dominant factor, with the highest regression coefficient (β = 0.373), followed by Compensation (β = 0.182), Work Environment (β = 0.145), and Work Motivation (β = 0.110). The model demonstrated a strong explanatory power, with the Coefficient of Determination (R²) reaching 0.898, indicating that 89.80% of the variation in employee performance is explained by these factors. The main managerial implication is that improving leadership quality and competency is the most critical factor for maximizing employee performance in this company.

This study explores the impact of organizational culture, motivation, and job satisfaction on the performance of Civil Servants (ASN) at the Karawang Regency Environmental Service. The study involved 95 ASN participants, with data collected through a quantitative census method. Multiple linear regression analysis was conducted using SPSS 25 to evaluate the data obtained from questionnaires. The results indicate that organizational culture and motivation have a significant positive impact on civil servant performance, suggesting that as organizational culture and work motivation improve, so does the performance of civil servants. However, job satisfaction was found to have no significant effect on performance. This implies that while job satisfaction may play a role, it is less influential on civil servant performance compared to work culture and intrinsic motivation. The study also reveals that 62.3% of civil servant performance is influenced by organizational culture, motivation, and job satisfaction, while 37.7% is driven by other unassessed factors. These findings highlight the importance of fostering a positive work culture and enhancing employee motivation as key strategies for improving performance in government agencies. The study underscores the need for public sector organizations to focus on these internal factors to achieve higher performance levels.

This study aims to analyze the influence of leadership style, motivation, and work environment on employee performance at UD. Nur Amalina, Kediri Regency. The research employed a quantitative descriptive approach involving 38 employees as the total population, using a census sampling technique. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression analysis with IBM SPSS version 25.0. The results reveal that leadership style, motivation, and work environment have a positive and significant effect on employee performance, both partially and simultaneously. Among these variables, leadership style shows the most dominant influence in improving employee performance. The coefficient of determination (R²) value of 0.925 indicates that 92.5% of employee performance variation can be explained by these three variables, while the remaining 7.5% is influenced by other factors outside the research model. These findings highlight the crucial role of effective leadership, fair motivation systems, and a supportive work environment in enhancing employee performance and productivity within the agribusiness sector.

This study aims to analyze the influence of product differentiation, social media promotion, and service quality on consumer purchase intention at Tea Break Sambi Kediri. The research employed an associative quantitative approach using a survey method with questionnaires distributed to 88 respondents selected through an accidental sampling technique. Data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with SPSS version 25. The results revealed that both partially and simultaneously, product differentiation, social media promotion, and service quality have a positive and significant effect on purchase intention. Social media promotion is the most dominant variable influencing consumer buying interest, followed by service quality and product differentiation. These findings highlight the importance of creative digital promotion strategies and high service quality in enhancing consumer attraction and loyalty. This research provides practical implications for business owners in designing digital-based marketing strategies and academic contributions to the development of consumer behavior and marketing strategy literature within modern beverage SMEs.

This study aims to examine the effect of Leverage and capital intensity on tax avoidance with independent commissioners as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Tax avoidance practices in this sector are considered relatively high due to the complexity of fixed asset management and financing structures. The study applies a quantitative approach with an associative method and purposive sampling, resulting in 21 companies as the final sample with a total of 105 observations during the 2020–2024 period. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results show that leverage has a positive and significant effect on tax avoidance, indicating that a higher level of debt usage increases the likelihood of tax avoidance through interest expenses. Capital intensity also has a positive and significant effect on tax avoidance, as higher investment in fixed assets provides opportunities for firms to utilize depreciation expenses in reducing taxable income. The moderating test reveals that independent commissioners do not moderate the relationship between leverage and tax avoidance but significantly moderate the relationship between capital intensity and tax avoidance in a negative direction, thereby weakening the effect. These findings highlight the importance of corporate governance mechanisms through the presence of independent commissioners in mitigating tax avoidance, although their effectiveness remains limited to specific aspects. This study contributes empirically to the taxation and corporate governance literature and provides recommendations for regulators and tax authorities in strengthening tax compliance monitoring in the property sector.

This research examines how cost characteristics influence the relationship between target costing and time-driven activity-based costing (TDABC) approaches and their subsequent impact on corporate competitiveness. Using a descriptive analytical approach, the researcher collected data through a structured questionnaire, which was then processed and analyzed using SPSS software. The study aimed to test the validity of the proposed hypothesis, which suggested that a standalone approach—either target costing or TDABC—fails to sufficiently enhance competitiveness. However, the integration of both approaches proved to be beneficial, allowing companies to improve their competitive positioning by reducing overall costs. The research concludes that combining target costing and TDABC can create synergies that better align with the goal of cost reduction. As a recommendation, companies are encouraged to integrate these cost management approaches to maximize their competitive advantage in the market and optimize cost efficiency.

This study analyzes the partial and simultaneous influence of four factors—Publication (X_1), Access Convenience (X_2), Perceived Ease of Use (X_3), and Trust (X_4)—on the dependent variable, Intention to Use/Purchase (Y) Tiket.com for airline ticket purchases in Semarang City.1 Using an associative quantitative method, data were collected from 100 Tiket.com users (N=100) and analyzed via Multiple Linear Regression (SPSS 25.0).1 The analysis confirmed that all four independent variables positively and significantly influence the Intention to Use (all t_{hitung} > t_{tabel} 1.98498).1 The variable Perceived Ease of Use (X_3) was identified as the most dominant factor, showing the highest regression coefficient (\beta = 0.375), suggesting that the intuitive and effort-free experience of the application is the primary psychological driver for adoption among Semarang users.1, The overall model demonstrated a very strong explanatory capability, with an Adjusted R^2 of 0.792. This means 79.2\% of the variation in Intention to Use Tiket.com is jointly explained by these four variables, with 20.8\% attributed to factors outside the model.1 Managerial implications suggest prioritizing user experience design, clear information presentation, and maintaining transaction security to convert high interest into committed use.  

This study aims to analyze the influence of service quality, café atmosphere, and trust on customer loyalty at Omah Petoeng Tulungagung. The research employed a quantitative approach with an associative design. The population consisted of customers who had made at least two purchases, with a sample of 112 respondents selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression with SPSS version 25. The results indicate that service quality, café atmosphere, and trust have a positive and significant effect, both partially and simultaneously, on customer loyalty. Among these variables, trust shows the most dominant influence on loyalty. The coefficient of determination (R²) of 0.540 indicates that 54% of customer loyalty variation is explained by the three independent variables. These findings highlight the importance of integrating quality service, pleasant café ambiance, and customer trust in fostering long-term loyalty. The study provides practical implications for local café managers to enhance competitiveness through trust-based service strategies and customer experience management.

The development of digital technology has fundamentally changed political communication patterns, especially among Generation Z who grew up in a social media ecosystem. This study aims to analyze the influence of political campaigns through Instagram on changes in political attitudes of students at the Faculty of Social and Political Sciences at Bina Bangsa University. This study uses an explanatory quantitative approach. Data collection techniques were carried out through a survey using a closed questionnaire, which was distributed to 100 respondents. Data were analyzed using a simple linear regression test with the help of SPSS software version 25. The results of the study indicate that political campaigns on Instagram have a significant influence on changes in students' political attitudes. The dimensions of attitudes influenced include attention to issues, understanding of political messages, and acceptance of certain ideas or figures. Based on these findings, it can be concluded that credible, relevant, and communicative digital campaigns have great potential in shaping the political orientation of Generation Z. Therefore, adaptive communication strategies are needed as well as strengthening political and digital literacy among students to encourage more critical and responsible political engagement.

Social media has evolved into more than just a means of communication; It now plays an important role in shaping the image of the institution, providing recognition, and increasing employee motivation and involvement, especially in public service institutions. This study aims to determine the effect of the use of Instagram @dinkopukmperindagkotaserang accounts on employee self-actualization at UPT Pasar Kota Serang. The method used is a descriptive quantitative approach with survey techniques. The population and sample in this study amounted to 40 employees, which were taken using the total sampling technique. Data analysis was carried out with the help of SPSS software version 26, including validity tests, reliability tests, descriptive statistics, and simple linear regression. The results of the study show that the use of Instagram accounts has a significant influence on employee self-actualization. The determination coefficient value of 0.471 shows that 47.1% of the self-actualization variable is influenced by the use of Instagram accounts. These findings indicate that the better the content management and the higher the employee's involvement with the account, the higher the level of self-actualization achieved in carrying out their role as public servants. This study recommends optimizing institutional social media strategies as part of efforts to improve the quality of human resources and the effectiveness of public services.

This study aims to determine the contribution of self-efficacy to teachers' work stress at SLB Negeri 1 Harau, the only public special school in Harau District. Teachers at SLB face complex challenges in dealing with students with special needs, which has the potential to cause work stress. The study used a quantitative approach with a correlational method to test the relationship between self-efficacy and work stress. The research population is all teachers at SLB Negeri 1 Harau as many as 20 people, with a total sampling technique. The research instrument was in the form of a questionnaire on self-efficacy and work stress which was compiled based on the Likert scale. The results of the analysis showed a correlation value of 0.795** with df = 18 and r table = 0.443, which means that there is a significant and strong relationship between self-efficacy and work stress. The regression test using SPSS version 29 produced an Fcount of 21.974 > a Ftable of 3.28, so that H₀ was rejected and Hₐ was accepted. These findings show that self-efficacy contributes significantly to teachers' work stress. Teachers with high levels of self-efficacy tend to have better ability to manage work pressure and respond to learning challenges positively. This research provides important implications for the development of psychological intervention programs and self-efficacy improvement training for educators in an inclusive education environment.

The Effect of Facilities on Customer Satisfaction at Pondok Parsotoan Sidojadi 2, Panyabungan, Mandailing Natal Regency.”This study examines the effect of facilities on customer satisfaction at Pondok Parsotoan Sidojadi 2, Panyabungan. Facilities include infrastructure, amenities, and conveniences that support business operations, while customer satisfaction refers to the feelings of pleasure or disappointment experienced by customers based on the comparison between their expectations and actual experiences with products or services. The research problems involve inadequate facilities, such as the absence of Wi-Fi and a children’s playground, a small prayer room, limited parking space, narrow stairs, and less aesthetic décor, which reduce customer satisfaction. This study uses a quantitative method with data collected through observation and questionnaires from 96 respondents. Data analysis was conducted using SPSS 25.0, including validity, reliability, normality, heteroscedasticity, simple linear regression, t-test, determination test, and correlation analysis. The t-test results show thitung = 28.981 > ttable = 1.661, indicating that facilities have a positive and significant effect on customer satisfaction. The R Square value of 0.899 (89.9%) and R of 0.948 demonstrate a very strong relationship.  

This study examines the impact of location, product quality, and price perception on decisions to buy at Warung Makan Gado-Gado Bu Jum in Malangsari. Determining the degree to which location, product quality, and price perception influence decisions to buy at Warung Makan Gado-Gado Bu Jum in Malangsari is the aim of this study. This study's data was gathered via a questionnaire that employed a Likert scale for measuring. Purposive sampling was used to choose 96 respondents who had made purchases from Warung Makan Gado-Gado Bu Jum in Malangsari while taking specific factors into account. Using SPSS version 25, the data analysis method employs multiple linear regression analysis, validity testing, trustworthiness testing, and traditional hypothesis testing. Price perception (X1), product quality (X2), and location (X3) all have a positive and significant impact on purchase decisions (Y), according to the research findings. This suggests that both price perception and location may improve the choices made when making purchases at Bu Jum's Gado-Gado restaurant in Malangsari. As indicated by the coefficient of determination (R2) of 0.736, location, product quality, and price perception account for 73.6% of the purchase decision variable, with other factors influencing the remaining 26.4%.

This study aims to improve high school students' listening skills through the application of Voice of America (VoA) Learning English. Using a classroom action research (CAR) approach in two cycles at a high school in Yogyakarta with 36 students, this study assessed listening skills before and after using the application. Data were collected through pre-tests, post-tests, observations, and interviews, and analyzed using an interactive model and SPSS. The results show that the use of VoA Learning English improves students' listening skills, motivation, and engagement, while also proving the effectiveness of technology-assisted learning through authentic listening materials. This study recommends the integration of digital media in teaching English listening skills.

This study aims to analyze the effect of profit growth, liquidity, and Leverage on profit quality with company size as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This research is based on the importance of profit quality as an indicator of real financial performance, as well as the phenomenon of profit management practices that can reduce the quality of financial information. The research method used was quantitative with a causal and associative approach, using secondary data from the financial statements of 65 manufacturing companies over five years. Data analysis techniques include multiple linear regression analysis and moderated regression analysis (MRA) with the help of SPSS software. The results show that profit growth, liquidity, and Leverage have a significant negative effect on the quality of profit. This indicates that the increase in these three variables tends to decrease the quality of profits, which is likely due to profit management practices to maintain the company's financial image. In addition, company size is not able to moderate the relationship between profit growth, liquidity, and Leverage to profit quality. These findings imply that the scale of the company does not affect the strength of the relationship between these variables and the quality of profits. This research makes a theoretical contribution in enriching the accounting literature regarding the factors that affect the quality of profits and the role of company size. Practically, the results of the research can be a reference for company management and investors in improving the transparency and quality of financial reporting.

Background: Family planning is a critical public health strategy to control population growth and improve maternal and child health. Among the available contraceptive methods, the Intrauterine Device (IUD) is highly effective and long-term, yet its uptake remains low in many communities. Midwives play a pivotal role in promoting IUD adoption through counselling, education, and community engagement, but their effectiveness in specific local contexts requires further investigation. Objective: This study aimed to examine the role of midwives in increasing women’s participation in IUD family planning at the Bone Pantai Community Health Center. Methods: A quantitative descriptive-analytical study with a cross-sectional design was conducted. The population included women of reproductive age (15–49 years) eligible for IUD contraception and midwives providing family planning services. A purposive sampling technique was used to select participants. Data were collected through structured questionnaires, interviews, and observation checklists. Statistical analysis was performed using SPSS software, with descriptive statistics to summarize participant characteristics and inferential tests, including the Chi-square test, to examine relationships between midwife interventions and IUD uptake.