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This study aims to analyze the effect of strengthening the Pancasila Student Profile on the development of students' character in Social Science (IPS) subjects at Madrasah Aliyah Alkhairat Bolangitang Barat. Strengthening the Pancasila Student Profile has become a key focus in the implementation of the Merdeka Curriculum, which emphasizes the development of values such as religiosity, mutual cooperation, creativity, independence, global diversity, and critical thinking in students. This research uses a quantitative approach with a survey method, distributing questionnaires to 57 students. Data analysis was performed using simple linear regression with the help of SPSS to determine the contribution of the Pancasila Student Profile Strengthening variable (X) to students' character development (Y). The results show the regression equation Ŷ = 53.782 + 0.586X, indicating that every 1% increase in variable X will raise variable Y by 0.586. The positive regression coefficient indicates a significant and positive relationship between the two variables. The R Square value of 0.533 suggests that 53.3% of the variation in students' character is explained by strengthening the Pancasila Student Profile, while 46.7% is influenced by other factors outside the study. Thus, it can be concluded that the implementation of the Pancasila Student Profile Strengthening program plays an important role in improving students' character in IPS learning.

This study aims to analyze the influence of work discipline, work motivation, and incentive provision on employee performance in the production department of PT Wonojati Wijoyo. The study employed an associative quantitative approach, with 65 respondents selected using a purposive sampling technique. Data were collected through a five-point Likert-scale questionnaire that passed validity and reliability tests. The data were analyzed using multiple linear regression with SPSS version 29, including classical assumption tests, t-test, F-test, and the coefficient of determination (R²). The results show that work discipline has a positive and significant effect on employee performance, while work motivation and incentive provision have no significant effect. However, simultaneously, the three variables significantly affect employee performance, with a coefficient of determination of 77.9%, indicating that the remaining 22.1% is influenced by other factors not included in the model. These findings highlight the importance of implementing human resource management policies that balance discipline, reward systems, and motivation programs to improve employee performance sustainably.

This study is grounded in the importance of equipping prospective teachers with professional competencies required in the digital era. The Kampus Mengajar program provides students with practical teaching experiences through direct involvement in schools, while mastery of TPACK is essential for designing instruction that aligns with contemporary educational demands. The purpose of this research is to examine the influence of participation in the Kampus Mengajar program and TPACK mastery on the teaching readiness of students in the Faculty of Pedagogy and Psychology at Universitas PGRI Wiranegara. The study adopts the TPACK framework, which integrates content, pedagogy, and technology. Using a quantitative associative design, the research involved 86 respondents from cohorts 5 to 8 of Kampus Mengajar participants. Data were analyzed through multiple linear regression. The findings indicate that participation in the Kampus Mengajar program has a positive and significant effect on teaching readiness (t = 3.132 > t-table 1.989; sig. = 0.002). Likewise, TPACK mastery significantly influences teaching readiness (t = 8.520; sig. = 0.000). Simultaneously, both variables show a significant effect on teaching readiness (F = 103.752 > F-table 3.105; sig. = 0.000). The study concludes that engagement in Kampus Mengajar and TPACK competence, both individually and jointly, contribute to preparing students for the teaching profession. These results highlight the need for higher education institutions to strengthen practical programs and foster the integration of pedagogy and technology in teacher education.

Taxes serve as the primary source of state revenue and a crucial component in financing national development through the State Budget (APBN). This study examines the determinants of individual taxpayer compliance within the Klaten Primary Tax Office (KPP) in Central Java, with particular emphasis on the influence of awareness, comprehension of regulations, and understanding of tax sanctions. The research method uses a quantitative associative approach. Primary data were obtained by distributing questionnaires to 100 respondents using a nonprobability sampling technique, using the accidental sampling method. The data was analyzed using multiple linear regression with the help of SPSS software. The results show that awareness, understanding of regulations, and comprehension of tax sanctions have a statistically significant effect on individual taxpayer compliance, both partially and simultaneously. The adjusted R value illustrates the model's ability to explain the data at 64.7%. To improve taxpayer compliance, tax authorities are advised to routinely conduct sustainable and easily accessible tax education programs, enforce tax sanctions consistently and transparently, and be supported by awareness campaigns for taxpayers in fulfilling their responsibilities to the state.

Tujuan dari penelitian ini adalah untuk melihat bagaimana peran influencer dan social media marketing berdampak pada minat mahasiswa manajemen universitas pembangunan panca budi medan untuk membeli sandal crocs. Studi ini termasuk dalam kategori kuantitatif asosiatif. Penelitian ini melibatkan 5.695 mahasiswa Manajemen dari Universitas Pembangunan Panca Budi Medan angkatan 2023 dan 2024 yang mengenal sandal Crocs. Penelitian ini menggunakan teknik purposive sampling dan rumus Slovin untuk memilih 99 responden yang berusia 18-25 tahun dari Program Manajemen Prodi di Universitas Pembangunan Panca Budi. Data primer dan data sekunder dikumpulkan melalui studi kepustakaan dan kuesioner dengan skala Likert. Uji validitas dan reliabilitas dilakukan pada semua item pernyataan; variabel peran influencer (X1), social media marketing (X2), dan variabel minat beli (Y) dinyatakan valid dan reliabel; regresi linear berganda, uji parsial (T), uji simultan (F), dan koefisien determinasi (R2). Uji asumsi klasik data digunakan dalam penelitian ini. Menurut Analisis Regresi Linear Berganda variabel peran influencer (X1) dan social media marketing (X2), ada korelasi positif antara minat beli (Y). Menurut hasil uji parsial (uji T), peran influencer (X1) memiliki pengaruh positif dan signifikan terhadap minat beli (Y), dengan nilai t hitung 3,184 dan signifikansi 0,002 (kurang dari 0,05). Social media marketing (X2) juga memiliki pengaruh positif dan signifikan terhadap minat beli (Y), dengan nilai t hitung 3,113 dan signifikansi 0,002 (kurang dari 0,05). Menurut hasil uji simultan (uji F), variabel peran influencer (X1) dan social media marketing (X2) secara bersama-sama memiliki pengaruh signifikan terhadap minat beli (Y), dengan nilai f hitung sebesar 5,717 dan signifikansi 0,005 (kurang dari 0,05). Variasi dalam minat beli (Y) sebesar 62,0% disebabkan oleh variabel peran influencer (X1) dan social media marketing (X2). Faktor-faktor lain yang tidak dibahas dalam penelitian ini memengaruhi 38,0% variasi dalam minat beli (Y).

This study aims to analyze the influence of emotional intelligence, work discipline, and job commitment on employee productivity at DP3AP2KB Kota Kediri. The research employed a quantitative approach with a population of 45 employees, all of whom were included as the sample using a saturated sampling technique. The research instrument was a five-point Likert-scale questionnaire tested for validity and reliability. Data were analyzed using multiple linear regression with the aid of SPSS version 25, preceded by validity, reliability, and classical assumption tests (normality, multicollinearity, and heteroscedasticity). The results indicate that emotional intelligence has a significant partial effect on employee productivity, while work discipline and job commitment show no significant effect. However, simultaneously, the three independent variables significantly affect productivity with an Adjusted R² value of 0.846. These findings highlight that emotional intelligence is the dominant factor influencing productivity, whereas work discipline and job commitment function more as basic requirements already embedded within bureaucratic systems. The practical implication of this study suggests the need for soft skill development programs, emotional management training, and the improvement of employees’ interpersonal skills to enhance productivity in the public sector.

This study aims to identify the effect of leverage, solvency, company status, and company age on voluntary disclosure in the annual reports of IDXV30 issuers listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The independent variables used are leverage, solvency, company status, and company age. The dependent variable in this study is voluntary disclosure. This study uses a quantitative approach. This study focuses on the population of IDXV30 issuers listed on the Indonesia Stock Exchange in the period 2021-2023. This study uses a purposive sampling method with a total sample of 16 companies. Data analysis in this study was conducted using multiple linear regression techniques, which were operated with the IBM SPSS version 26 program. The results of this study indicate that partially, leverage and solvency have an effect on voluntary disclosure. Partially, company status and company age do not have an effect on voluntary disclosure. Simultaneously, leverage, solvency, company status, and company age influence voluntary disclosure.

This study assesses the influence of organizational culture, physical work environment, and non-physical work environment on employee performance at UD. Sumber Rejeki. Organizational culture is understood as the values, norms, and patterns of behavior agreed upon by members. The physical work environment refers to tangible conditions such as layout, lighting, and cleanliness. The non-physical work environment relates to the psychological climate and social relationships in the workplace. The research design is quantitative with a census or saturated sample technique. All 32 employees were respondents. The instrument was compiled using a Likert scale. The data were processed using SPSS 25. The analysis stages included validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test for partial effects, f-test for simultaneous effects, and the coefficient of determination R². The partial test results showed that organizational culture did not have a significant effect on employee performance. Conversely, the physical work environment and non-physical work environment had a positive and significant effect. The simultaneous test confirmed that the three variables together had a positive and significant effect on performance. These findings indicate that improvements in physical aspects such as room comfort, equipment, and safety standards, as well as strengthening non-physical aspects such as supervisor support, role clarity, and communication, are more directly related to performance improvement than existing cultural characteristics. In practical terms, management needs to prioritize programs to improve the physical work environment and psychological climate, accompanied by periodic evaluations so that the impact can be measured against performance indicators.

This study aims to examine the influence of auditor independence, audit experience, and professional expertise on audit quality in Public Accounting Firms located in Bali Province. Using a quantitative research design, data was collected through a structured questionnaire given to 30 active auditors selected by purposive sampling. All variables were measured using a five-point Likert scale, and data were analyzed using multiple linear regression. The findings show that the regression model is statistically significant, suggesting that independence, audit experience, and professional expertise together affect audit quality. The main results of the study show that professional expertise is the only variable that has a significant positive effect on audit quality, while audit independence and experience do not show partial significance. These results show that technical competence, mastery of standards, and professional capabilities play an important role in improving the effectiveness of audit procedures and the ability of auditors to detect material misrepresentations. This study concludes that strengthening the professional expertise of auditors is very important to improve audit quality. The implications of this study highlight the importance for Public Accounting Firms to optimize auditor development programs to ensure reliable financial reporting and maintain public trust.

This study aims to analyze the influence of financial literacy, self-control, parental influence, peer influence, and income on students’ saving behavior in the Economic Education Study Program at Universitas PGRI Ronggolawe Tuban for the 2021–2024 cohort. A quantitative approach with an associative research design was applied. The population consisted of 173 students, and the sample was determined using Slovin’s formula with a total of 64 respondents. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with the assistance of SPSS, including classical assumption tests. The results reveal that financial literacy, parental influence, and income have a significant positive effect on saving behavior, while self-control and peer influence have a significant negative effect. The coefficient of determination (R²) is 0.724, indicating that 72.4% of the variation in students’ saving behavior can be explained by the independent variables, while the remaining 27.6% is influenced by other factors outside the model. These findings highlight that students’ saving behavior is shaped by the interplay of cognitive, psychological, social, and economic factors.

This study aims to analyze the effect of profitability, liquidity, leverage, and company growth on company value in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The research data was obtained from financial reports and annual reports published officially and publicly by the companies. The research population consists of food and beverage companies listed on the IDX. Using purposive sampling, 56 companies that met the criteria were selected, resulting in 280 observations collected over five years of observation. The data analysis technique used multiple linear regression with the help of the Statistical Package for the Social Science (SPSS) version 22 program. This method was used to test the effect of independent variables consisting of profitability, liquidity, leverage, and company growth on the dependent variable in the form of company value measured by Price to Book Value (PBV) as a market indicator. The results showed that profitability, leverage, and company growth did not affect company value. This indicates that profit performance, funding structure, and asset growth are not dominant factors influencing investor decisions in assessing companies in the food and beverage sub-sector. Conversely, liquidity proved to have a positive and significant effect on company value. This condition shows that the higher a company's ability to meet its short-term obligations, the greater the level of investor confidence that drives a consistent increase in company value. Based on the results of the study, it can be concluded that liquidity is an important aspect that must be considered in efforts to maintain stability, increase company value, and attract investor attention, while profitability, leverage, and company growth were not proven to have a significant effect on the food and beverage sub-sector during the research period.

This study aims to analyze the effectiveness of zakat in reducing income inequality in Indonesia. The data used is secondary data from the National Amil Zakat Agency (BAZNAS) and the Central Statistics Agency (BPS) for the 2015–2024 period. The research method used multiple linear regression with the Ordinary Least Squares (OLS) approach. The results showed that the distribution of zakat had a significant positive effect on the Gini Index (β = 0.0013511; p = 0.002), while the Gross Domestic Product (GDP) per capita had a significant negative effect (β = –0.0000198; p = 0.000). An Adjusted R² value of 0.91 indicates that the model has a very strong ability to explain variations in income inequality. These findings show that although the collection and distribution of zakat has increased from year to year, its impact on reducing inequality has not been optimal. This can be caused by the limited amount of zakat funds collected compared to the real needs of the community and the distribution that is not fully on target. On the other hand, economic growth reflected in the increase in GDP per capita has proven to be still the dominant factor in reducing income inequality in Indonesia. The implications of this study emphasize the importance of optimizing zakat management so that it not only functions as a philanthropic instrument, but also as a sustainable economic instrument. BAZNAS and related institutions are expected to be able to strengthen the zakat distribution system through productive economic empowerment programs, so that zakat can make a real contribution in reducing inequality and supporting more inclusive development in Indonesia.

Student interest in becoming a teacher remains a major challenge in preparing prospective professional teachers, especially amidst increasingly complex changes and demands in education. This study aims to analyze the influence of the School Field Introduction (PLP) experience and perceptions of the Teacher Professional Education (PPG) program on student interest in becoming a teacher. This study used a quantitative approach with a multiple linear regression method. The population in this study were all students of the Economics Education Study Program at Surabaya State University, intake 2020–2022, with a sample of 150 students selected purposively. Data collection was conducted using a questionnaire instrument distributed online via Google Form. The collected data were analyzed using multiple linear regression tests to examine the partial and simultaneous effects of the independent variables on the dependent variable. The results of the analysis indicate that partially, the PLP experience does not have a significant effect on interest in becoming a teacher. Conversely, student perceptions of the PPG program show a positive and significant effect on interest in becoming a teacher. Simultaneously, the PLP experience and PPG perceptions significantly influence student interest in becoming a teacher. These findings indicate that perceptions of PPG have a more dominant contribution in shaping interest in becoming a teacher than PLP experience. Therefore, it is crucial for educational institutions to improve the understanding and quality of PPG program implementation to encourage students' interest in pursuing a career as teachers. This research provides practical implications for curriculum designers and teacher education program managers to place greater emphasis on students' perceptions and readiness for PPG in order to produce professional and highly motivated teachers.

This study was conducted to analyze the effect of occupational safety and health (OHS) training, OHS compliance, and leadership style on the workplace accident rate among employees of PT. XYZ. Workplace accidents remain a significant problem in the industrial sector, thus this study seeks to provide a deeper understanding of the factors that can reduce this risk. The research method used was a quantitative survey approach, where primary data were obtained by distributing questionnaires to 40 respondents selected using a non-probability sampling technique with a purposive sampling method. The analysis techniques used in this study were descriptive analysis and multiple linear regression with the help of SPSS software version 25. The use of regression analysis allows researchers to determine the strength and direction of the relationship between independent and dependent variables. The results show that OHS compliance has a significant influence on the workplace accident rate. This confirms that compliance with occupational safety and health procedures can minimize the risk of accidents. Meanwhile, OHS training and leadership style did not show a significant influence on workplace accidents. This finding indicates that training programs and leadership style may not directly reduce workplace accidents unless they are consistently implemented and supported by strong compliance. Thus, OHS compliance is a key factor in creating a safe and productive work environment. This research provides a practical contribution for companies to focus safety management policies more on improving worker compliance with OHS regulations. Furthermore, the results of this study can serve as a reference for further research in different industrial contexts.

This study aims to empirically examine the influence of compensation, work motivation, and work environment on employee turnover intention at PT. XYZ, Kimia Merak Division. This study is expected to contribute both theoretically and practically in the field of human resource management, particularly in reducing employee turnover. The problem of turnover intention is a crucial issue because it can have negative impacts on organizational sustainability, such as increased recruitment costs, disrupted productivity, and the loss of experienced employees. The research method used is a quantitative approach with a purposive sampling technique. The study sample consisted of 75 permanent employees who have worked for at least two years. Data collection was carried out using a questionnaire instrument that has been tested for validity and reliability. Data analysis used multiple linear regression to test the influence of independent variables on the dependent variable. The results of the study indicate that compensation, work motivation, and work environment each have a negative and significant effect on turnover intention. This means that the better the compensation provided, the higher the employee's work motivation, and the more conducive the work environment, the lower the tendency of employees to intend to leave the company. The findings indicate that improving compensation packages, enhancing employee motivation, and maintaining a supportive work environment are crucial strategies to reduce turnover intention. Based on these results, companies are advised to design fair and competitive compensation systems, create programs that enhance intrinsic and extrinsic motivation, and ensure a safe, comfortable, and supportive work environment for employee performance. This way, companies can retain quality human resources and maintain operational stability.

This study aims to analyze the effect of training and human resource development on employee performance at the Social Service Office of Bima City. The research was motivated by the low level of employee productivity, limited budget allocation for development programs, and the tendency of some employees to delay task completion. The study employs a quantitative approach with an associative method. The population consists of 59 employees, with a sample of 35 civil servants selected through purposive sampling. Data were collected using questionnaires, observation, interviews, and documentation. The analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression, t-test, and F-test. The findings show that both training and human resource development have a significant and positive impact on employee performance. Training improves employee skills, while development efforts enhance competencies to meet organizational demands. The study suggests that structured training and development programs should be optimized to improve public service performance.

The TikTok application, which now offers the TikTok Shop feature, is one example of how significant changes in the digital commerce industry have been fueled by information technology advancements. This feature creates a real-time interactive experience by enabling customers to shop directly through live broadcasting. The purpose of this study is to examine how using the live streaming feature affects purchasing decisions, particularly for students at STAI Sangatta. 64 students enrolled in STAI Sangatta's Islamic Economics Study Program were given a questionnaire as part of this quantitative field study. Validity tests, reliability tests, t and f tests, simple linear regression, and classical assumptions were used to assess the data. The analysis's findings indicate that live broadcasting significantly influences consumers' decisions to buy. The resulting regression equation is Y = 10.166 - 0.742X. The hypothesis is supported since the t-value of 10.178 is greater than the t-table of 1.999 and has a significance level of 0.000 (p < 0.05). At 103.584, the F test is likewise significant. The influence of the live streaming variable is indicated by the coefficient of determination (R2) of 62.6%, whilst other elements not included in this research model influence 37.4%.

This research is motivated by the phenomenon of declining compliance levels of motor vehicle taxpayers in Kediri Regency in the last five years, despite the provision of various modernization services. Motor vehicle tax itself is one of the main sources of regional revenue that is very important in supporting development and financing public services. This study aims to determine the effect of income levels, taxpayer awareness, and modernization of the tax administration system on motor vehicle taxpayer compliance in Kediri Regency in 2024. The research method used is quantitative with a causality approach. The population in this study were all motor vehicle taxpayers in Kediri Regency, with a sample of 100 respondents selected using probability sampling methods and simple random sampling techniques. Data analysis was performed using multiple linear regression with the help of the IBM SPSS Statistics program version 30. The results of the study indicate that partially, the variables of income level and taxpayer awareness have a significant effect on motor vehicle taxpayer compliance, while the modernization of the tax administration system has no significant effect. However, simultaneously, all three variables have a significant effect on motor vehicle taxpayer compliance. These findings demonstrate the importance of increasing awareness and community economic empowerment in encouraging tax compliance. Based on these findings, it is recommended that local governments and relevant agencies improve tax education and maximize the use of modern tax services to encourage higher public compliance. Furthermore, the results of this study indicate that despite the implementation of modernized tax administration systems, non-technical factors such as income level and taxpayer awareness still have a greater influence on motor vehicle taxpayer compliance. This suggests that improved technology and administrative systems alone are not sufficient to significantly improve tax compliance.

This study investigates how transformational leadership, work motivation, and human resource (HR) human resources training influence employee performance across various industrial sectors in Indonesia. Improving employee performance is crucial for organizational success in an increasingly dynamic business environment. This study utilizes a quantitative survey method and involves 200 people from the manufacturing, service, and trade sectors. The data was analyzed using multiple linear regression after being collected through questionnaires. Research shows that human resource training, work motivation, and transformational leadership simultaneously and partially have a positive and significant effect on employee performance. The results indicate that organizations must enhance their inspiring leadership styles, boost employee morale through internal and external approaches, and implement sustainable training programs to improve their employees' skills. This study provides a theoretical basis for the advancement of human resource management science and offers practical benefits for human resource managers and practitioners in improving organizational efficiency.

The development of digital technology has brought about significant changes in marketing strategies, particularly in the increasingly competitive e-commerce sector. Shopee, as one of the largest marketplaces in Southeast Asia, utilizes digital marketing strategies intensively, including the use of various social media channels, paid advertising, and creative campaigns. Furthermore, Shopee holds massive promotions on special dates such as 9.9, 11.11, and 12.12, packaged with discounts, free shipping, and limited-time offers. This strategy also triggers the Fear of Missing Out (FOMO) phenomenon, where consumers are encouraged to make purchases immediately for fear of missing out on the opportunity to get the best deals. This study aims to analyze the influence of digital marketing, Shopee promotions on special dates, and FOMO on the purchasing interest of students at UIN Datokarama Palu. The study used a quantitative approach with a survey method. The sample consisted of 100 respondents selected using a simple random sampling technique. The research instrument was a questionnaire with a Likert scale, while data analysis was carried out using multiple linear regression using the SPSS program. The results showed that the digital marketing variable (X1) did not have a significant effect on student purchasing interest. In contrast, Shopee's special date promo (X2) and FOMO (X3) proved to have a positive and significant impact. These findings indicate that direct promotional strategies that provide tangible benefits and an emotional, urgency-based approach are more effective in influencing consumer behavior than general digital marketing strategies. Therefore, for e-commerce players, strengthening promotional campaigns that capitalize on specific moments and emotional triggers can be key to increasing sales among young consumers.