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The influence of liquidity and company size on tax avoidance in food and beverage companies listed on the IDX in 2018-2022. The type of data source in this research is the annual financial reports of banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used was the purposive sampling method and 16 companies were obtained. The data collection technique uses documentation from financial reports published through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique used is panel data regression. In This research uses Eviews 12 software. The results of this research show that: (1) Liquidity has an effect on tax avoidance, (2) Company size has no effect on company value.  

The purpose of this research is to determine the effect of promotional attractiveness and ease of use of technology on loyalty in using e-money (in Indonesian sharia bank e-money products at the Radial Palembang sub-branch office). This research uses primary data with a quantitative approach. The population in this study were customers of Bank Syariah Indonesia (BSI) Palembang Radial Palembang Sub-Branch who used 200 e-money products in the last 1 year. Sampling in this research used the Slovin formula, resulting in 67 customers being sampled in this research. The analytical methods used in this research are validity, reliability, classical assumption testing, multiple linear regression and hypothesis testing using IBM SPSS 26 statistical analysis. The results of this research show that the promotional attractiveness variable has a significant effect on e-money user loyalty and the ease of use of technology variable has a significant effect on e-money user loyalty.

This study aims to analyze the effect of organizational commitment, personal cost, seriousness of fraud, and professional commitment on whistleblowing intention with whistleblowing incentives as a moderating variable. The study involved 186 respondents from employees working in ministries and employees of private offices engaged in banking, services, trade, and manufacturing industries in Jakarta.  Data were collected using questionnaire techniques and analyzed using spss software with multiple regression analysis, descriptive, classical assumption tests and hypotheses. The results showed that organizational commitment has a positive effect on the intention of whistleblowing. Personal cost has no significant effect on the intention of whistleblowing. The seriousness of fraud has a positive effect on the intention to whistleblowing. Professional commitment has a positive effect on the intention to whistleblowing. Whistleblowing incentives strengthen the positive effect of organizational commitment on whistleblowing intentions. Whistleblowing incentives do not strengthen the effect of personal cost on whistleblowing intentions. Whistleblowing incentives strengthen the positive effect of fraud seriousness on whistleblowing intentions. Whistleblowing incentives do not strengthen the effect of professional commitment on whistleblowing intentions.    

This research aims to analyze the influence of Internal Control Quality on Operational Efficiency. The population in this research is the company PT Bank Sumut in 2021-2023. Data was taken from the financial reports of selected companies by sampling using the questionnaire distribution method. The approach used in this research is quantitative associative analysis. The data analysis technique uses simple linear regression analysis. The research results show that the Quality of Internal Control has an impact on Operational Efficiency.

The research aims to determine the effect of professionalism and competence on the ability to detect fraud. This research was carried out at Bank Muamalat KC Palembang. This type of research is quantitative research with a sample method using a saturated sample method and data collection using a survey method with questionnaires as a data collection technique. The samples used were 30 samples. The test tool uses SPSS Version 26. The analysis method in this research uses the multiple regression analysis method. The results of this research show that professionalism does not influence the ability to detect fraud and competence influences the ability to detect fraud.  

This research aims to determine the factors that influence the income of eyelash extension workers in the Surabaya City Mall. This research uses quantitative methods with questionnaire data collection techniques and observation. The method used is multiple linear regression analysis, determination analysis (R2), and hypothesis testing. This data collection technique was carried out by distributing questionnaires to 40 respondents, namely the income of eyelash extension entrepreneurs in the Surabaya City Mall. The results of this study prove that partially working capital, labor, length of business have a significant effect on the income of eyelash extension entrepreneurs in Surabaya City Mall. Simultaneously working capital, labor, length of business have a significant effect on the income of eyelash extension entrepreneurs in Surabaya City Mall.

This research aims to provide additional empirical evidence to understand whether accounting students' entrepreneurial interest is enhanced by e-commerce, entrepreneurship science, and accounting information systems. Quantitative research is used in this type of research. The data analysis technique used is Multiple Linear Regression. The data collection technique used by researchers is by distributing online questionnaires to 50 Accounting students class of 2021 Regular A, Faculty of Economics and Business, Muhammadiyah University of Riau and processing them using SPSS 26. The results of the research show that partially E-commerce and Accounting Information Systems do not have a significant effect on interest in entrepreneurship, while entrepreneurship knowledge has a significant effect on interest in entrepreneurship.    

Background: The workplace function of nurses is an important thing that must be paid attention to by hospitals. Nurses certainly have an important function in their work in terms of health services. Employees should be able to adapt and be respected in their work environment. However, some people experience problems adapting to their work environment, resulting in low performance. Nurses' decreased function at work due to high workloads makes it difficult to control one's own behavior. This results in the implementation of the work not being optimal.Objective: This study was conducted to examine the factors that influence workplace function in nurses Method: This research is a quantitative research with a survey design. Research data was collected using a questionnaire from respondents who work as nurses in hospitals. The sampling technique used purpose sampling technique and the sample size was 200 nurses. This research uses SEM (Structural Equation Modeling) analysis using AMOS and regression analysis using SPSS. Results: Based on the results of the analysis that has been carried out, the research results show: self-regulation capacity has a significant effect on functioning at work, self-regulation capacity has a significant effect on self-destruction, self-regulation capacity has a significant effect on job craftsmanship, self-destruction has a significant effect on functioning at work. workplace, work craft has a significant influence on function in the workplace. Burnout does not moderate the relationship between self-regulatory capacity and functioning at work so it does not have a significant influence. Conclusion: Increased functioning in the workplace for nurses is influenced by optimal self regulation capacity in nurses, self-destruction which can be increasingly minimized, work craftsmanship which increases in nurses.

Parents who have children with Down syndrome experience various dynamics and problems to be able to accept the circumstances that occur. Parents' self-acceptance is an important aspect in caring for, educating, and raising the baby. This study aims to determine the effect of self-acceptance on coping strategies of parents who have children with Down syndrome. Research using quantitative methods with a sample of 287 parents, who are members of the Down Syndrome Parents Association Foundation (POTADS). there are 46 statement items on the coping strategy scale (r = 0.873) and 16 items on the self-acceptance scale (r = 0.714) on a Likert model scale. The results of data analysis using simple linear regression tests show that there is a significant effect of self-acceptance on coping strategies with a sig value. <0.05. through the regression equation Ŷ= 77.608 + 1.090X. The correlation coefficient value is 0.489 and the coefficient of determination (R Square = 0.239). 23.9% self-acceptance influences the coping strategy of parents at the POTADS Foundation.

Hypertension is often referred to as "The Silent Killer" because generally sufferers are not aware that they have high blood pressure, and only find out about it after complications occur. The aim of this research is to find out what risk factors influence increased blood pressure in the elderly at UPTmPSTW Banyuwangi.. This research was conducted using a quantitative research approach through surveys and primary data collection. The sample population consists of elderly people aged 60 years and over.. The results of the Chi Square analysis test for the three factors obtained a p-value for each factor, namely the BMI factor (nBody Mass Index) with a value of p=n0.018, the family history factor with a value of p=n0.008, the physical activity factor with a value of p=n0.014. it can be concluded that all three factors have a relationship with hypertension and the most dominant factor is BMI (Body Mass Index) with a value (nb/regression coefficient) of 0.153. The BMI factor (nBody Mass Index) appears as the most dominant factor contributing to the incidence of hypertension in the elderly. Therefore, special attention must be given to weight management and diet in the elderly as an effective preventive measure.

Inflation in Central Kalimantan is a rise in the cost of products and services that occurs generally in all countries or regions. Inflation can have a major impact on Central Kalimantan's economic expansion. It seeks to look into how inflation and economic growth are related in Central Kalimantan from 2011-2021. Simple regression is used in this study. The inflation variable (X) has a positive regression coefficient (B) of 0.320 in the t-test, or partial significance test, with a significance threshold of 0.076 or greater than the 0.05 significance level. Inflasi variable greater than 0.556, or 55.5%, has a detrimental effect on economic expansion, and 100 percent less than 55.5% equals 44.5%. According to these findings, rising inflation will have an adverse effect on Central Kalimantan's economic growth from 2011 to 2021. In other words, economic growth will slow down when inflation increases.

The purpose of this study was to determine the effect of service and attractiveness on the intention to visit tourist objects in Jombang district. The method used in this research is a quantitative method. The population in this study is unlimited while the sample is 105 respondents using a purposive sampling technique. The data were collected using the questionnaire method, which were then analyzed using multiple regression analysis using SPSS version 26. The results showed that partially the service variable had an influence on the interest in visiting religious tourism objects in Jombang district, while the partial attractiveness variable also there is an influence on interest in visiting religious tourism objects in Jombang district. Simultaneously, the service and attractiveness variables affect the interest in visiting religious tourism objects in Jombang district.

The objective of this research is to examine the influence of financial literacy, income, self-control, and lifestyle on the financial management of STIE Surakarta students. The study was conducted at the Surakarta School of Economics, utilizing primary data with a population of 2,568 active students. The sample size for this research was determined using the Slovin formula, resulting in 92 respondents. The research employed methods such as instrument data test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results indicate that all independent variables in this study collectively influence financial management. In the t-test of this study, the financial literacy and self-control variables partially have a positive and significant impact on student financial management, while the income and lifestyle variables partially have a negative and non-significant impact on student financial management.

 Temulawak is a cosmetic brand in Indonesia. Temulawak cosmetic products must compete so that their flagship products are able to attract consumer buying interest and dominate market share. The aim of this research is to analyze the quality of ginger cosmetic products on the decision to purchase these products. The research was carried out by distributing questionnaires online via Google Form to 100 respondents as a sample. The collected primary data will be tested for validity and readability and then analyzed using multiple linear regression analysis and processed using SPSS version 26 software. The results of the research show that product quality has a positive effect on purchasing decisions. The research results provide implications for ginger cosmetic products to improve product quality. By implementing this strategy, it is hoped that consumer purchasing decisions for ginger cosmetic products can be improved.  

One of the infectious diseases that still poses a threat to the world is tuberculosis (TB). When a person is diagnosed with tuberculosis, anti-tuberculosis drugs (ATD) should be administered as soon as possible as part of their treatment. Treatment for tuberculosis may be impacted by a number of factors, including age, gender, comorbidities, and nutritional status. The purpose of this study is to ascertain how age, gender, nutritional status, and comorbidities relate to the response of patients receiving first-line pulmonary tuberculosis treatment at Tugurejo Hospital Semarang using Anti Tuberculosis Drugs category one.  This kind of cross-sectional, analytical observational research is being conducted. Response to first-line pulmonary tuberculosis treatment was the dependent variable, and independent variables included age, gender, nutritional status, and comorbidities. 50 patients in all were selected as samples from Tugurejo Regional Public Hospital's medical files. Statistical analysis used the chi-square test for bivariate and the logistic regression test for multivariate. The analysis's findings demonstrated a significant relationship (p-value 0.001) between nutritional status and treatment response, as well as a significant relationship (p value 0.005) between comorbidities and treatment response. However, there was no significant correlation found between the age and gender variables (p values of 0.617 and 0.425). The results of the logistic regression showed that comorbidities and nutritional status had significant results with the OR value of comorbidities (OR 13,622, 95% CI 2.207-84.075, p= 0.005) and nutritional status (OR 7.208, 95% CI 1.783-29.138, P=0.006). There is a noteworthy correlation between the response to first-line pulmonary tuberculosis treatment and nutritional status and comorbidities at Tugurejo Hospital Semarang. At Tugurejo Hospital Semarang, there is a noteworthy correlation between the response to first-line pulmonary tuberculosis treatment and nutritional status and comorbidities.

With regard to the learning achievement of class VI students at MI Muhammadiyah Karanganyar, the aim of the research is to determine the potential influence of teacher creativity and the use of technology as a science learning medium. Questionnaires were used in this study to measure how much technology is used as a science education tool and to evaluate the creativity of teachers. To determine the effect of a treatment on the dependent variable, this research method uses quantitative research in the form of experiments. By being given the opportunity to become a sample, each member of the population is given the opportunity to be selected using random sampling techniques. Three hundred and fifty students, seventeen males and eighteen females, comprised the VIG class sample. In this research, student learning achievement (Y) is the dependent variable and two independent variables are used, namely teacher creativity (X2) and use of technology as a science learning medium (X1). This research uses two types of data, namely the average daily science assessment score and primary data in the form of a questionnaire with 35 respondents. Regression analysis and correlation tests are used in the data analysis process to assess the relationship between variables. At ϼ= 0.05, the research produces Tcount = 0.745 and Ttable = 0.444. Tcount > Ttable shows that Hₒ is rejected and H₁ is accepted based on standard criteria. Thus, the learning achievement of class VI MI Muhammadiyah Karanganyar students is influenced by the use of technology as a science learning medium and teacher creativity.

At this time technology can no longer be avoided, various sectors can take advantage of it, including the education sector. The way that can be utilized is by using learning media during the learning process because it will create a comfortable, enjoyable and interesting atmosphere to obtain maximum results. The aim of this research is to explain and identify the influence of using audio-visual learning media on vocational school student learning outcomes. This research aims to determine the effect of audio-visual learning media on vocational school student learning outcomes. To get what is desired, a quantitative research approach is used with experimental types and a Quasi Experimental research design. Data is calculated using statistical calculations (SPSS). In this research, simple linear regression analysis and t test were used. Testing the hypothesis with the t test obtained a t count value of 10.733 it means t hitung > t table (10.733 > 1.699) and significance (0.000 < 0.05) so it can be concluded that there is an influence of Audio Visual Learning Media on Vocational School Student Learning Outcomes.

This study aims to evaluate the application of a new methodology in investment decision-making, specifically using the regression tree approach on stock market indices. This approach is expected to enhance prediction accuracy and assist investors in making more informed investment decisions, especially in volatile and uncertain markets. Based on the literature review, regression trees offer advantages in identifying non-linear relationships between market variables that are often undetected by traditional models such as the Capital Asset Pricing Model (CAPM). Despite its advantages, the application of regression trees also faces challenges, such as overfitting issues and the need for large and complex data. This study concludes that regression trees can improve investment decision-making, but careful attention is required regarding model tuning and data quality.

A blood donor is someone who wants to donate their own blood to people in need without any element of coercion from anyone. Predicting the number of blood donors is very important and necessary to find out the number of blood donors in Langkat Regency in 2023-2024, and the prediction results can help PMI Langkat Regency in increasing the number of blood donors. The method applied in this prediction system is Linear Regression, where this analysis determines whether or not each variable is in accordance with the prediction results being tested and estimates that the value of the variable will increase or decrease each month. The prediction system is carried out using the RapidMiner application because this application is very appropriate for producing information output in the form of prediction results for the coming year. The prediction results obtained by testing using the Linear Regression method show increases and decreases every month. There are 11 months where there has been an increase and decrease in the predicted results and are in accordance with the data in 2023, then there is 1 month which has decreased in the predicted results and does not match the data in 2023. From the overall data results, it can be calculated the number of blood donors in Langkat Regency in 2023 and every month. Measuring the error level of prediction results using RMSE, the resulting accuracy level was 83.574%.

Background: Increasing droughts caused by climate change have significant impacts on the agricultural sector, particularly on household food security. Purposed: To examine farmers' perceptions of the impact of horticultural crop diversification as an adaptation strategy to improve food security in drought-prone areas. Research Method: A quantitative approach using a survey method based on questionnaires distributed to farmers involved in horticultural crop diversification. Household food security was measured using the Household Food Security Index (IKP), and linear regression analysis was used to assess the impact of crop diversification on food security. Results: Horticultural crop diversification can improve household food security, particularly in drought-prone areas. Social, economic, and agricultural resource access factors have a significant impact on food security, with access to agricultural resources having the greatest effect. The validity and reliability tests show that the instruments used in this study are valid and reliable. In addition, the normality, multicollinearity, and heteroscedasticity tests indicate that the data meet the assumptions required for regression analysis. This study concludes that horticultural diversification is an effective adaptation strategy in dealing with the impacts of climate change and improving household food security, with recommendations to increase access to agricultural resources and support crop diversification programs in drought-prone areas.