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This research aims to examine the effect of profit optimization on market reaction and the mediating role of tax avoidance in this relationship among insurance sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. Profit optimization is proxied by Return on Assets, market reaction by stock returns, and tax avoidance by the Effective Tax Rate. This research employs a quantitative approach using secondary data obtained from the financial statements of 17 insurance sub-sector companies, with a final sample of 10 companies selected through purposive sampling. Data analysis was conducted using classical assumption tests, multiple linear regression, and path analysis. The results indicate that profit optimization has a positive and significant effect on tax avoidance. However, tax avoidance does not influence market reaction, and profit optimization also does not have a direct effect on market reaction. Furthermore, tax avoidance is able to mediate the effect of profit optimization on market reaction. This study contributes to a deeper understanding of how earnings information quality, taxation strategies, and investor responses interact in shaping capital market dynamics within the insurance industry. The findings also provide a foundation for future research to explore external factors that may influence these relationships, offering additional academic value for strengthening subsequent studies.

This study aims to analyze the influence of fertilizer prices and selling prices on the sustainability of apple farming, with apple quality serving as a mediating variable. The research was conducted in Andonosari Village, Tutur District, Pasuruan Regency, which is one of the main apple-producing areas in East Java. A quantitative approach with path analysis techniques was employed to determine both direct and indirect relationships among the variables. Data were collected from 96 apple farmers using structured questionnaires. The findings indicate that fertilizer prices do not have a direct effect on the sustainability of apple farming. However, fertilizer prices significantly affect apple quality, which in turn indirectly influences the sustainability of farming activities. Meanwhile, selling prices have a significant direct impact on both apple quality and the sustainability of apple farming. These results demonstrate that apple quality acts as an important mediating factor between fertilizer prices and selling prices in maintaining sustainable farming practices. Therefore, improving apple quality is a key strategy to strengthen the sustainability of apple farming, especially in facing the challenges of fluctuating fertilizer and market prices. This study provides useful insights for policymakers and farmers in developing strategies to enhance productivity and sustainability in apple agribusiness.

This study aimed to analyze the influence of brand trust and brand image on the purchase decisions of Somethinc products in Tasikmalaya City. The research employed a survey method with a quantitative approach and involved 100 respondents who had used Somethinc products. Path analysis was used to examine the simultaneous and partial effects of brand trust and brand image on purchase decisions, as well as the role of brand trust as a mediator. The results indicated that brand trust and brand image simultaneously had a significant effect on purchase decisions. Partially, brand trust and brand image also had a positive and significant influence on purchase decisions. Brand trust influenced the purchase decision through the brand image of Somethinc products in Tasikmalaya. It was suggested that companies strengthen brand trust and brand image by conducting periodic evaluations of the effectiveness of their strategies and monitoring the development of brand trust and brand image and their impact on purchase decisions.

This study aims to examine and analyze the influence of debt maturity and cash holding on dividend policy, the effect of debt maturity and cash holdings on company value, and the effect of debt maturity and cash holdings on company value through dividend policies in banking sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling technique uses the purposive sampling method. Secondary data was obtained from the annual financial statements. The data analysis method uses path analysis with two structural equations to test the direct and indirect influence of independent variables on dependent variables through intervening variables. The results of the structural equation 1 study show that debt maturity has no effect on dividend policy, and cash holdings have an effect on dividend policy. The results of structural equation 2 show that debt maturity affects the value of the company and cash holdings have no effect on the value of the company. The results of the testing of intervening variables show that dividend policy can mediate debt maturity to company value and dividend policy can mediate cash holdings to company value. The predictive ability of the two variables on the dividend policy was 13.6% and the remaining 12.6% was influenced by other variables outside the research model and the predictability of the three variables on the company's value was 15.7% and the remaining 14.7% was influenced by other variables outside the research model.

This study aims to analyze the effect of profitability, leverage, and dividend policy on firm value in the energy sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The energy sector was selected due to its strategic role in the national economy and its contribution to the Composite Stock Price Index (IHSG). Out of 81 energy sector firms, 22 firms were obtained as samples using a purposive sampling method. Data analysis was conducted using the path analysis technique. The results show that profitability has a significant effect on firm value, while leverage has no effect. Dividend policy also has no effect on firm value, whereas profitability has no effect on dividend policy, and leverage has a significant negative effect on dividend policy. Furthermore, dividend policy is unable to mediate the relationship between profitability and leverage with firm value. These findings imply that firm value is more influenced by profitability factors than by leverage or dividend policy. The results of this study are expected to serve as a reference for firm management, investors, and policymakers in making future financial decisions.

The study aims to evaluate the adoption of the Coretax system by government expenditure treasurers using the Technology Acceptance Model (TAM). We assesses the factors influencing users' attitudes and intentions toward using new technology. Primary data from local government public service agencies in Karanganyar and Wonogiri regencies are collected by using questionnaire, analyzed with linear regression and path analysis. Our analysis reveals that perceived usefulness and behavioral intention are scored high, indicating that the treasurers find Coretax beneficial and are strongly inclined to continue using it. However, perceived ease of use and attitude toward use showed moderate to high ratings, indicating room for improvement in terms of ease of use and user comfort. Regression analysis found that perceived ease of use significantly affects perceived usefulness, attitude toward use, and behavioral intention. However, perceived usefulness and attitude toward use did not significantly influence behavioral intention. The findings suggest that the ease of use of Coretax plays a more crucial role in shaping the treasurers' behavioral intentions than perceived usefulness or affective attitude. This study providing insights into key determinants affecting user intentions and offering empirical foundations for developing training policies, system design improvements, and implementation strategies tailored to the public sector's needs. The findings of this research are also expected to contribute to offer practical implications for strengthening national tax digitalization reforms.

This study aims to determine the role of work motivation in mediating the influence of work environment and job satisfaction on employee performance of pt nusantara electric. The research method used is descriptive quantitative using a questionnaire. The data analysis technique used in this research is Path Analysis with the Structural Equation Modeling-Partial Least Square approach. Sampling in this study using saturated sampling technique, with a sample size of 58 employees. Data were collected through a questionnaire with a Likert scale which was processed using Microsoft Excel 2016 software and SmartPLS version 4.1.1.2. The results of this study indicate that work environment variables have no significant effect on employee performance. Job satisfaction variables have a positive and significant effect on employee performance. Work environment variables and job satisfaction have a positive and significant effect on work motivation. Work motivation variables have a positive and significant effect on employee performance. Work motivation variables are not able to mediate the effect of work environment on employee performance. Work motivation variables are able to mediate the effect of job satisfaction on employee performance.

This study investigates the impact of population growth and the Human Development Index (HDI) on economic growth and unemployment in East Kalimantan Province using path analysis with secondary data from 2014–2023. Population growth and human development are two critical demographic and socio-economic factors that often generate complex effects on regional economic performance. The results indicate that population growth has a negative and significant effect on economic growth, highlighting the pressure that rapid demographic expansion places on natural resources, infrastructure, and employment absorption capacity. Conversely, HDI demonstrates a positive and significant relationship with economic growth, suggesting that improvements in education, health, and income contribute to higher productivity and competitiveness. On the other hand, the direct effect of population growth and HDI on unemployment is negative but statistically insignificant, which implies that the availability of jobs and structural conditions of the labor market are more influential than demographic changes alone. Interestingly, economic growth shows a negative and significant effect on unemployment, supporting the classical theory that sustained economic expansion generates employment opportunities and reduces joblessness. Mediation tests reveal that economic growth does not significantly mediate the relationship between population growth or HDI and unemployment, underscoring that unemployment dynamics in East Kalimantan are influenced by broader structural factors such as sectoral concentration, policy effectiveness, and industrial diversification. These findings highlight the importance of integrating demographic management, human capital development, and sectoral economic strategies in policy formulation. Strengthening human development while controlling excessive population growth can provide a solid foundation for inclusive and sustainable economic progress in East Kalimantan.

The development of digital technology and the massive penetration of social media have transformed consumption patterns, particularly among younger generations. Excessive use of social media may lead to addictive behavior, which has the potential to trigger psychological anxiety such as fear of missing out, and ultimately encourage impulse buying behavior. Denpasar City, as a center of urbanization and consumption in Bali, serves as an appropriate location to examine this phenomenon, as its community tends to be consumptive and highly active in social media use. The purpose of this study is to explain the role of fear of missing out in mediating the effect of social media addiction on impulse buying. This study employs Uses and Gratifications (U&G) theory as the theoretical foundation, with a sample of 130 respondents selected using purposive sampling. Data collection was conducted through a questionnaire method. The study applied descriptive and inferential techniques, including Path Analysis, Classical Assumption Test, and Sobel Test. The findings reveal that fear of missing out mediates the effect of social media addiction on impulse buying. This study strengthens the understanding that social media not only influences social interaction but also shapes impulsive consumption behavior as a result of psychological pressure and exposure to digital content.

The increasing prevalence of online customer reviews has made them a critical component in consumer decision-making processes, particularly in the food and beverage sector. These reviews serve as valuable feedback, influencing both the assessment of product quality and the establishment of consumer trust. In the context of Burger Bangor in Gianyar Regency, this study aims to examine the mediating role of trust in the relationship between online customer reviews and purchasing decisions. Using a purposive sampling technique, an online survey was distributed to 100 respondents who had previously purchased Burger Bangor products. The data collected were analyzed using path analysis to test the proposed hypotheses. The findings reveal that online customer reviews significantly influence purchasing decisions by positively enhancing consumer trust. Furthermore, trust itself was found to have a strong positive effect on purchasing decisions and partially mediates the relationship between online reviews and purchasing decisions. These results highlight the importance of effectively managing online customer reviews as they not only provide crucial information to potential buyers but also play a pivotal role in building trust, which in turn influences consumer purchasing behavior. For Burger Bangor, actively responding to and leveraging these reviews can be an essential strategy for improving customer trust and increasing purchase intentions, ultimately contributing to sustained competitiveness in the food and beverage industry.

HokBen, previously known as Hoka Hoka Bento, is a fast-food restaurant offering Japanese-style menus and has successfully built a strong brand in Indonesia since 1985. This study aims to analyze and explain the influence of service quality, taste, and price on customer satisfaction at the HokBen Atrium restaurant. This research uses a descriptive quantitative approach with purposive sampling technique, involving 100 respondents who are customers visiting and purchasing products at the HokBen Atrium restaurant. Data were collected using scale range analysis and path analysis, conducted with the help of Microsoft Excel and SPSS version 23. The results of the study indicate that service quality, taste, and price have a significant simultaneous impact on customer satisfaction. The coefficient of determination shows that these three variables account for 78.0% of the influence on customer satisfaction at the HokBen Atrium restaurant. The most dominant factor influencing customer satisfaction is taste, with the highest t-value of 5.279. This suggests that taste is the most important factor affecting customer satisfaction at the HokBen Atrium restaurant. This study provides valuable insights for the management of HokBen to further improve service quality, taste, and price adjustments to maintain and increase customer satisfaction levels.

The purpose of this research is to analyze the effect of investment and firm growth on the improvement of firm value, with profitability serving as a mediating factor. This study employs a quantitative research design using secondary data obtained from the Indonesia Stock Exchange (IDX). The population includes infrastructure sector companies listed on the IDX from 2021 to 2023, and purposive sampling was applied to select 29 companies, yielding a total of 87 firm-year observations. Path analysis with SPSS software was used to test the hypotheses and examine both direct and indirect relationships among the variables. The findings reveal that investment has a significant positive impact on firm value, indicating that firms with higher levels of investment tend to enhance their market valuation. Similarly, firm growth contributes positively to firm value, suggesting that sustainable expansion fosters greater investor confidence. Moreover, profitability is proven to mediate the relationship between investment and firm value, showing that the benefits of investment are maximized when they lead to improved profitability. Profitability also significantly mediates the relationship between firm growth and firm value, underscoring its role as a key driver in translating growth strategies into shareholder value. These results highlight the importance of profitability as a strategic element in strengthening firm value. Practically, the study suggests that managers should prioritize profitable investments and sustainable growth strategies to maximize firm value, while investors may consider profitability as a central indicator when evaluating firm performance.

Most agencies recognize the importance of work discipline as a foundation for shaping obedient and responsible employees. At KSP Semarak Dana Mojokerto, the implementation of work discipline, workload distribution, and motivation has been carried out to improve performance. However, issues such as low discipline, workload imbalance, and uneven motivation still persist, affecting employee performance. This study aims to examine the influence of work discipline and workload on employee performance, with work motivation as an intervening variable. The research was conducted through questionnaire distribution to employees. The population consisted of all active employees of KSP Semarak Dana Mojokerto. A total of 35 respondents were selected using non-probability sampling with the census or total sampling method. Data analysis was performed using path analysis with the SPSS 25 program. The results indicate that work discipline has a positive and significant effect on employee performance, while workload does not significantly affect performance. Work discipline also has a positive and significant effect on motivation, and workload has a positive and significant effect on motivation. However, motivation is not able to significantly mediate the relationship between work discipline or workload and employee performance at KSP Semarak Dana Mojokerto.

This study is motivated by the importance of organizational commitment in supporting the success of educational institutions, particularly at MTs Unggulan Darul Hikam Mojokerto. Organizational commitment is essential for achieving the long-term goals of an institution, and it is influenced by various factors, including teamwork and employee loyalty. Work motivation plays a critical role as a mediating variable that connects these factors. The purpose of this research is to analyze the influence of teamwork and employee loyalty on organizational commitment, with motivation as an intervening variable. To achieve this, a quantitative approach was employed with a census method, involving 52 employees as respondents. Data were collected using questionnaires, which were tested for validity and reliability. The analysis utilized multiple linear regression, path analysis, and the Sobel test to determine the relationships between the variables. The results revealed that both teamwork and employee loyalty significantly impact organizational commitment, both directly and indirectly through motivation. This suggests that enhancing teamwork and employee loyalty can lead to higher motivation, which, in turn, strengthens organizational commitment. The study's practical implications highlight the need for educational institutions to focus on improving human resource management strategies by fostering better teamwork, increasing employee loyalty, and motivating staff. These measures are vital for building a workforce that is deeply committed to the institution’s mission and vision, thus ensuring its success in the competitive educational landscape. This study contributes valuable insights for administrators aiming to optimize employee engagement and performance within educational settings.

This study aims to analyze the influence of work environment, salary, and career development on employee performance at Larissa Aesthetic Center through employee commitment as a mediating variable. The importance of optimizing employee performance in supporting business growth requires appropriate efforts and strategies to maximize existing resources in the work environment. Employees who value the work environment because it fosters a sense of well-being and enthusiasm at work. Salary is one of the factors that influences performance, in line with compensation that meets expectations as a form of responsibility in the workplace. Employee career development is seen as a call for progress, where competent workers facilitate the organization in becoming a solution for clients.The method used in this study employs an explanatory approach to uncover the relationships between variables and emphasizes causal numerical data. The study population consists of 65 employees, with the sampling technique using a census, where the entire population serves as the study sample. This research utilizes primary data obtained through questionnaire completion. Secondary data is derived from relevant documentation related to the research topic. Data analysis employs path analysis to test the relationships between research variables. The results of this study indicate that the work environment, salary, and career development have a significant influence on employee performance at Larissa Aesthetic Center, through the support of employee commitment as a mediating variable. The findings of this study can serve as a reference for business actors as a basis for consideration in actions related to human resources.

In the midst of increasing organizational competition, issues of low organizational commitment remain prevalent, including at the Office of Public Works, Spatial Planning, Housing, and Settlement Areas of Bali Province, as indicated by a high absenteeism rate and ineffective work behaviors. These problems are suspected to be influenced by inadequate training methods, low self-efficacy among employees, and a lack of job satisfaction. The present study explores the extent to which employee training and perceived self-efficacy contribute to fostering organizational commitment, with job satisfaction positioned as an intervening construct. Conducted within the context of the Public Works, Spatial Planning, Housing, and Settlement Agency of Bali Province, the research engaged a workforce population of 610 individuals. Through the application of the Slovin formula, a representative sample of 86 respondents was identified. Data were gathered through a combination of structured questionnaires, in-depth interviews, and document review. Analytical processing was undertaken using path analysis to model the causal relationships among variables. The empirical evidence revealed that both training initiatives and self-efficacy perceptions have a favorable and statistically significant relationship with employees’ commitment to the organization. These two factors were also found to positively affect job satisfaction. Furthermore, job satisfaction emerged as a critical determinant that reinforces organizational commitment. The analysis further supports the mediating role of job satisfaction, demonstrating that the influence of training and self-efficacy on organizational commitment is also conveyed indirectly through improved job satisfaction levels. The findings of this study highlight the importance of investing in employee development through effective training programs and boosting self-efficacy to enhance job satisfaction.

The purpose of this study is to investigate in depth the mediating role of Organizational Citizenship Behavior (OCB) in the relationship between organizational commitment and work motivation on teacher performance at Saraswati Elementary School, Denpasar. This research is motivated by the crucial role of teachers as the spearhead of educational success, making understanding the factors influencing teacher performance highly relevant. The study population comprised 175 teachers, with a sample size of 85 respondents determined using the Hair formula. Data collection involved a combination of structured questionnaires, in-depth interviews, and supporting document analysis to strengthen the findings. Path analysis was used to examine direct and indirect relationships between variables. The results indicate that organizational commitment has a positive and significant effect on OCB, indicating that the higher a teacher's commitment to the school, the greater their tendency to exhibit extra-role behavior. Similar findings were also evident for work motivation, where high motivation significantly increased OCB. Furthermore, organizational commitment was shown to have a direct, positive, and significant relationship with teacher performance, and work motivation also plays a significant role in improving performance. OCB itself also has a significant influence on strengthening teacher performance.  This study specifically confirms that OCB acts as a mediator in the relationship between organizational commitment and work motivation on teacher performance. Thus, the results of this study underscore the crucial role of OCB as a bridge connecting internal factors such as commitment and motivation with optimal work results. The practical implication of this research is the need for schools to strengthen organizational commitment and motivate teachers to develop citizenship behaviors that ultimately drive sustainable performance improvement.

Education plays a vital role in improving human resource quality, making it essential for addressing challenges in developing countries, such as inequality, poverty, and cultural instability. Teachers, as key facilitators in the learning process, are central to achieving educational goals, with performance influenced by internal factors like self-efficacy and external factors like organizational climate and leadership style. This study examines the influence of organizational climate and transformational leadership on teacher performance at SMK 3 Sukawati, with self-efficacy as a mediating variable. The population and sample include all 55 teachers, selected through purposive sampling. Data were collected via questionnaires, interviews, and documentation, then analyzed using path analysis. Results show that organizational climate and transformational leadership positively and significantly affect both teacher performance and self-efficacy. Self-efficacy also positively and significantly influences performance. Additionally, organizational climate and transformational leadership indirectly impact teacher performance through self-efficacy.

Customer loyalty is a crucial pillar in the banking industry, especially amidst increasingly fierce competition and rapid digital transformation. Loyalty not only reflects brand attachment but also reflects the level of customer trust and satisfaction with the services provided. This study aims to analyze the role of customer value and service quality in building customer loyalty, with customer satisfaction as an intervening variable. The study was conducted at the BRI Tabanan Branch using a quantitative approach. The research sample consisted of 383 respondents selected using the Krejcie and Morgan formula. Data were collected through questionnaires, interviews, and documentation, then analyzed using path analysis to examine the direct and indirect relationships between variables. The results show that customer value and service quality significantly influence customer satisfaction. Both variables also have a direct effect on customer loyalty, while also exerting an indirect effect through customer satisfaction as a mediating variable. In other words, increasing perceived value and service quality not only drives satisfaction but also strengthens loyalty, both directly and through the effects of satisfaction. These findings emphasize the importance of strategies to increase value and service quality as an effort to maintain loyalty amid changing customer preferences and digital disruption. For banking practitioners, the implications of this research can serve as a reference in designing more personalized, value-oriented, and technology-based service programs to increase long-term customer retention and strengthen competitiveness in an increasingly competitive market.

Poverty remains a structural issue and a major challenge in economic development, including in Bali Province, particularly in the strategic Sarbagita region (Denpasar, Badung, Gianyar, and Tabanan). This region plays a significant role in supporting regional economic growth but still faces socioeconomic disparities, including a relatively high poverty rate. Several fundamental factors—such as limited investment in productive sectors, high unemployment rates, low quality of education, and uneven economic growth—are the primary causes of this issue. Targeted government expenditure policies and investment strategies directed toward areas with the potential to generate employment are expected to reduce poverty levels. This study aims to analyze the effect of Special Allocation Funds (DAK) and investment on employment absorption and poverty levels in the Sarbagita region of Bali Province from 2009 to 2023. The data used in this research are secondary data obtained from the Revenue Department, the Central Bureau of Statistics (BPS) in the Sarbagita Regional Area, and the Central Bureau of Statistics (BPS) of Bali Province. The analytical tool used in this study is path analysis with the assistance of SPSS software. The results indicate that DAK does not have a positive and significant effect on employment absorption in the Sarbagita region. Investment has a positive and significant effect on employment absorption. Employment absorption has a negative and significant effect on poverty levels in the region. DAK does not have a significant effect on poverty through employment absorption, whereas investment does have a significant effect on poverty through employment absorption in the Sarbagita region.