Publication Search

This study aims to identify how e-government and competence affect employee performance at the Jambi City Regional Tax and Retribution Management Agency. This study is based on the fact that government agencies need to utilize information technology and improve their human resource capabilities to improve their work efficiency. The method used in this study is quantitative with multiple linear regression analysis techniques used. After the questionnaire was distributed to 54 members of the Jambi City BPPRD, the data were processed using the SPSS version 25 program. The results of the study indicate that e-government partially has a positive and significant influence on employee performance, and competence also partially has a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency, and simultaneously, e-government and competence together provide a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency.

This study aims to determine the extent to which motivation and work discipline affect employee productivity at CV. Langgeng Jaya. The study uses a quantitative descriptive approach with data collection techniques through distributing questionnaires. The study population includes all 80 employees of CV. Langgeng Jaya, with a sampling technique using Saturated Sampling. Data analysis was carried out through Multiple Linear Regression Tests and Hypothesis Tests with the help of the SPSS 27 program. The results of the study indicate that motivation has a significant influence on employee productivity partially, while work discipline does not have a significant influence. However, simultaneously, motivation and work discipline have been proven to have a significant influence on employee productivity. Therefore, CV. Langgeng Jaya is expected to prioritize increasing employee motivation through targeted programs and conducting evaluations and coaching on work discipline aspects, so that both factors can support each other in increasing overall productivity. This aims so that both factors can support each other in increasing overall employee productivity, creating a more productive work environment, and improving company performance in the long term.

The rapid development of digital technology and the increasing demand for entrepreneurial competence in higher education require students to possess adequate digital literacy and financial literacy, as well as obtain continuous institutional support to shape and strengthen their entrepreneurial interest. This study aims to empirically analyze the influence of digital literacy, financial literacy, and institutional support on the entrepreneurial interest of students in the Islamic Business Management Study Program at the Faculty of Economics and Islamic Business, UIN Raden Mas Said Surakarta. A quantitative approach was used, involving 75 respondents selected through accidental sampling, while the research data were analyzed using multiple linear regression. The results of the study indicate that all three independent variables have a positive and significant effect on students' entrepreneurial interest, with the model contributing 42.7%. These findings highlight the importance of integrating digital competencies, effective financial management, and a supportive campus ecosystem to foster students' entrepreneurial intentions. This study provides practical implications for higher education institutions to strengthen curricula, learning facilities, and mentoring programs aimed at developing young, digitally-driven, and sustainable entrepreneurs.

Job placement is a brief and concise summary of the process of placing employees in positions that match their expertise, skills, and knowledge within an organization. Human capital refers to the knowledge, skills, competencies, and attributes of individuals that contribute to economic and social performance. Teamwork is one of the important factors in increasing effectiveness and productivity in an organizational environment. Employee performance is one of the main indicators in determining the success and competitiveness of an organization. This study aims to analyze the effect of job placement, human capital, and teamwork on employee performance at PT. Faithfull The Brand. This study was conducted at PT. Faithfull The Brand. The research population was employees of PT. Faithfull The Brand. The sample in this study was 87 respondents who were determined based on the Slovin formula. The data analysis technique used was multiple linear regression analysis using the SPSS program. The results of testing the hypothesis stated that job placement had a positive and significant effect on employee performance at PT. Faithfull The Brand, human capital had a positive and significant effect on employee performance at PT. Faithfull The Brand, and teamwork had a positive and significant effect on employee performance at PT. Faithfull The Brand.

This study examines the influence of work discipline, training, and motivation on employee performance at PDAM Tirta Ayu, Tegal Regency. In a public service organization such as PDAM, employee performance is crucial to ensure customer satisfaction and strengthen institutional competitiveness. A quantitative survey method was used with questionnaires distributed to all 115 employees using a saturated sampling technique, as the entire population was included. The independent variables analyzed were work discipline (attitude, compliance with rules, responsibility), training (materials, methods, instructor competence, duration, facilities), and motivation (intrinsic and extrinsic). Employee performance, as the dependent variable, was measured using indicators of work quality, work quantity, teamwork, and problem-solving ability. The data were processed through multiple linear regression to assess simultaneous and partial effects. The research findings revealed that work discipline, training, and motivation each have a positive and significant impact on employee performance, but for training has a positive and insignificant effect, this is shown by the significant results of each significant level for work discipline sig value = 0.000 (<0.05), training sig value = 0.632 (>0.05) and motivation with sig value = 0.000 (<0.05). These results highlight the importance of strengthening employee discipline, implementing well-structured and sustainable training programs, and fostering sustainable motivation strategies. This research provides practical implications for PDAM Tirta Ayu management in designing policies to improve overall employee performance, thereby improving service quality and organizational competitiveness.  

This study aims to analyze the influence of financial knowledge, financial attitudes, and self-control on personal financial management among students of the Management Study Program at the Faculty of Economics, Universitas Kristen Indonesia Toraja, class of 2022. The research uses a quantitative approach, distributing questionnaires to 83 respondents selected through the Slovin formula. The data is analyzed using multiple linear regression, as well as validity, reliability, classical assumption, and hypothesis testing. The results show that financial knowledge has a positive and significant effect on personal financial management, while financial attitudes and self-control do not have a significant partial effect. However, simultaneously, the three independent variables have a significant impact on the students' personal financial management. These findings suggest that students' personal financial management is influenced by a combination of financial understanding, attitudes toward money management, and the ability to control their financial behavior. This indicates the importance of enhancing financial knowledge as a key factor in improving personal financial management among students, while attitudes and self-control need further attention to achieve better financial management.

The purpose of this study was to determine whether there is an influence of parental income and peer environment on the consumer behavior of students studying in the Management Study Program at the Indonesian Christian University of Toraja. Data collection procedures for this study included observation, questionnaires, and documentation. The method used in this study was a quantitative method using the Simple Linear Regression method and processed using SPSS 26. The sample collection technique used was nonprobability sampling with a purposive sampling technique where the sampling technique was based on certain criteria or considerations. The results of the study showed that the t-test on the Parental Income variable had a calculated t value > t table with a value of (3.409) < (1.664). The Parental Income variable has a positive and significant influence on the Consumer Behavior of Students Studying in the Management Study Program at the Indonesian Christian University of Toraja. The t-test on the Peer Environment had a calculated t value > t table with a value of (4.279) < (1.664). The Peer Environment has a positive and significant influence on the Consumer Behavior of Students Studying in the Management Study Program at the Indonesian Christian University of Toraja. The f-test has a significance value of 0.000 < 0.05, which means that parental income and peer environment have a simultaneous and significant influence on the consumer behavior of students in the Management Study Program at the Indonesian Christian University of Toraja.

This study aims to examine the influence of shopping lifestyle, hedonic shopping value, and e-wallet on impulsive buying behavior among students of the Management Study Program at the Faculty of Economics, Universitas Kristen Indonesia Toraja. This research is quantitative in nature, using multiple linear regression analysis. The sample consisted of 80 respondents, determined using Slovin's formula and purposive sampling technique as the basis for selecting respondents deemed relevant to the research objectives. The results of the study indicate that, partially, shopping lifestyle significantly influences impulsive buying with a t-value of 3.608 and sig = 0.001, hedonic shopping value significantly influences impulsive buying with a t-value of 2.186 and sig = 0.032, and e-wallet significantly influences impulsive buying with a t-value of 3.043 and sig = 0.003. Simultaneously, all three independent variables significantly affect impulsive buying, with a significance value of 0.000 < 0.05. The coefficient of determination (R2) value of 0.223 indicates that the three independent variables explain 22.3% of the variation in impulsive buying behavior, while the remaining 77.7% is explained by other factors not investigated in this study. These findings suggest that shopping lifestyle, the value gained from shopping, and the convenience of digital transactions through e-wallets are triggers for unplanned buying behavior.

The rapid development of information and technology brings changes in many fields. One of them is in the field of trading which is now carried out online through marketplace. Price discount, E-Trust, and E-Satisfaction are three aspects that play an important role in online business. Therefore, this research was conducted to understand and analyze the impact of Price Discount, E-Trust, and E-Satisfaction on Repurchase Intention in Shopee Marketplace among the students of DIV Marketing Management Study Program class of 2019-2020. This research was a quantitative research. There were three measurements used in this research, namely Price Discount, E-Trust, and E-Satisfaction with Repurchase Intention. The sample obtained by applying nonprobability sampling technique with purposive sampling approach. In analyzing the data, the researcher used descriptive analysis, validity test, reliability test, classical assumption test, multiple linear regression test, coefficient of determination, and hypothesis testing. The result of data analysis shows that, there is an impact between Price Discount, E-Trust, and E-Satisfaction with Repurchase Intention on the customers of Shopee marketplace partially or simultaneously. In conclusion, to increase Shopee customers’ loyalty, the marketplace must be aware that price discount, trust, and satisfaction of customers become the most important aspects that determine the marketplace's success.

This study aims to analyze the impact of content marketing, influencer marketing, and online customer reviews on the purchasing interest in Skintific products on TikTok among Generation Z students of the Bachelor of Management program at Universitas Semarang. Primary data was collected through a Google Form questionnaire distributed to Generation Z students using purposive sampling technique, based on the criteria of Generation Z age, active TikTok users, and familiarity with Skintific products. A quantitative approach was applied using multiple linear regression analysis after validity, reliability, normality, multicollinearity, and heteroscedasticity tests met the requirements. The results show that content marketing, influencer marketing, and online customer reviews individually have a significant positive effect on purchasing interest in Skintific products. Simultaneously, these three variables significantly influence purchasing interest, with a strong contribution. These findings imply that an integrated digital marketing strategy involving content marketing, influencer marketing, and online customer reviews is effective in increasing purchasing interest among Generation Z students on TikTok. This provides valuable insights for companies in designing more effective digital marketing campaigns to attract young consumers through social media platforms.

This research has a purpose to determine the effect of online transaction security on purchasing decisions through the Shopee application. The respondents consisted of 74 students from the Digital Business Study Program at Universitas Amikom Purwokerto who actively use Shopee. This research employed a quantitative descriptive method with simple linear regression analysis. The results indicate that online transaction security has a positive and significant effect on purchasing decisions, with a regression coefficient of 0.887 and a significance value of 0.000. The coefficient of determination of 35.2% shows that transaction security contributes to purchasing decisions, while the remaining percentage is influenced by other factors. The higher the level of security perceived by consumers during online transactions, the greater the likelihood of making a purchase. These findings highlight the importance of improving security systems and information transparency on e-commerce platforms such as Shopee to create a safe, comfortable, and trustworthy shopping experience for users.

This study aims to analyze the influence of transactional leadership, servant leadership, and work integrity on employee performance at PT. Istana Argo Kartika (Sanken) Surabaya Branch. The research applies a quantitative approach with an associative design to examine the relationships among variables. The population consists of all permanent employees, and because the total number is limited, a saturated sampling technique was used so that every employee could serve as a respondent. Data were collected through structured questionnaires and later analyzed using multiple linear regression to determine both partial and simultaneous effects. The findings reveal that transactional leadership, servant leadership, and work integrity each have a positive and significant impact on employee performance when tested individually. In addition, the combined influence of all three variables also shows a significant contribution to overall performance levels. These results suggest that firm direction, supportive service-oriented leadership, and strong adherence to integrity can effectively improve employee outcomes. Therefore, this study is expected to provide useful insights for management in designing leadership development programs and strengthening human resource strategies.

This research was conducted at BRI Regional Audit Office Bandung. The purpose of this study is to determine how much influence internal audit and whistleblowing system partially and simultaneously have on fraud prevention. The theories used in this study are agency theory and pentagon fraud theory. The population in this study is all BRI Regional Audit Office Bandung workers. This study used nonprobability sampling techniques using purposive sampling techniques. The sample of this study was all auditors of BRI Regional Audit Office Bandung, which was 41 respondents and data collection using questionnaires. This research uses a quantitative approach with descriptive and verifiative methods. The statistical tests used are validity tests and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis tests. The results of the analysis were processed using the IBM SPSS Statistics 26 program. The correlation results show that internal audit, whistleblowing system and fraud have a very strong relationship with positive direction. Meanwhile, the results of multiple linear regression analysis show that internal audit and whistleblowing system have a significant effect on fraud prevention both partially and simultaneously.

Consumptive behavior refers to the tendency of individuals to purchase goods or services excessively, driven not by need but by the desire for personal satisfaction. University students are particularly vulnerable to such behavior, especially given the ease of access to e-commerce platforms and limitations in personal financial management. Pocket money received and students’ level of financial literacy are key factors shaping their consumption patterns. This study analyzes the effects of e-commerce, pocket money, and financial literacy on the consumptive behavior of undergraduate students in the Development Economics Study Program at Udayana University. A quantitative approach was employed, using a survey of 90 respondents selected through stratified random sampling. Data were analyzed using multiple linear regression. The results show that, jointly, e-commerce, pocket money, and financial literacy significantly affect students’ consumptive behavior. Partially, e-commerce and pocket money have positive effects, whereas financial literacy has a negative effect. This indicates that higher financial literacy reduces the tendency toward consumptive behavior.

This study investigates the influence of discount programs, digital marketing strategies, and service quality on prospective students’ decisions to enroll at STIE Surakarta. The increasingly competitive landscape of private higher education in Indonesia requires institutions to formulate effective marketing strategies that can address the expectations and behavioral tendencies of Generation Z. A quantitative approach was employed using survey data from 36 new students selected through purposive sampling based on their participation in discount-based admission programs. The research instruments were validated through correlation tests and demonstrated reliable internal consistency. Data were analyzed using multiple linear regression to identify both partial and simultaneous effects among the variables. The findings reveal that discount offers are the only variable that significantly affects enrollment decisions, indicating that financial incentives remain a dominant consideration for prospective students evaluating private tertiary education options. Meanwhile, digital marketing and service quality, although yielding positive regression coefficients, do not show significant partial effects. However, the three variables collectively have a significant simultaneous effect, suggesting that enrollment decisions are shaped by a combination of economic, promotional, and perceptual factors. The model explains 45.7% of the variance in enrollment decisions. These results highlight the need for higher education institutions to balance financial incentives with consistent digital marketing execution and improved service delivery. The study contributes to the expanding literature on student decision-making behavior and offers practical insights for strengthening competitive marketing strategies in private higher education.

The rapid development of communication technology has driven high demand for smartphones, including among students. Based on this, this study was formulated to answer the question: "Does brand image influence OPPO smartphone purchasing decisions among students in the Sharia Business Management Study Program at STAIN Mandailing Natal?". This study aims to analyze and measure the extent of brand image's influence on purchasing decisions. This study used a quantitative approach with a questionnaire method of 75 student respondents from the 2021-2024 intake. Data collection techniques included observation, interviews, documentation, and a Likert-type questionnaire. The primary theories used were brand image theory and purchasing decision theory. Data analysis techniques used included validity, reliability, normality, heteroscedasticity, simple linear regression analysis, partial t-test, coefficient of determination (R²), and correlation tests, all using SPSS version 25.The results showed that brand image had a positive and significant effect on OPPO smartphone purchasing decisions among college students, with a calculated t value > t table (17.504 > 1.666). This means that the more favorable students' perceptions of OPPO's brand image, the higher their likelihood of purchasing the product.

This study aims to analyze the effect of training, motivation, and work environment on employee productivity at PT. Angkasa Pura Indonesia (Persero), Soekarno-Hatta International Airport. In the increasingly competitive aviation industry, improving human resources is essential to support company performance. The research employed a quantitative method with an associative approach. The sample consisted of employees selected using simple random sampling. The research instrument was a questionnaire tested for validity and reliability, and the data were analyzed using multiple linear regression. The results show that training, motivation, and work environment have a positive and significant effect on employee productivity, both partially and simultaneously. These findings indicate that better training programs, higher work motivation, and a more conducive work environment lead to improved employee productivity. The practical implication highlights the importance for management to strengthen continuous training programs, establish effective reward and incentive systems, and create a healthy work atmosphere. This study is expected to serve as a reference for PT. Angkasa Pura Indonesia (Persero) and other companies in the same sector in formulating human resource development strategies to enhance competitiveness

This study aims to analyze the effect of taxpayer compliance and taxpayer awareness on the obligation to pay individual income taxes in Tasikmadu District. Taxes are the primary source of state revenue; therefore, compliance and awareness play a crucial role in optimizing tax collection. However, the compliance level of individual taxpayers in Tasikmadu District remains suboptimal, as many taxpayers have not fulfilled their obligations accurately and on time. This research employed a quantitative approach with a survey method. The population consisted of individual taxpayers registered in Tasikmadu District, and a total of 400 respondents were selected using Slovin’s formula. Data were collected through questionnaires with a Likert scale and analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of statistical software. The results indicate that taxpayer compliance has a positive and significant effect on the obligation to pay taxes. Taxpayer awareness also shows a positive and significant effect. Simultaneously, compliance and awareness significantly influence individual tax obligations in Tasikmadu District. The adjusted R² value of 0.420 demonstrates that these two variables explain 42.0% of the variation in tax obligations, while the remaining 58.0% is influenced by other factors not examined in this study. Based on these findings, it is recommended that the Directorate General of Taxes improve tax education and socialization programs, as well as expand the use of technology-based tax services to strengthen taxpayer compliance and awareness. Strengthening these aspects is expected to enhance tax revenue optimization and support sustainable national development.

In the increasingly developing digital era, the role of influencers on social media has become increasingly significant in influencing consumer behavior and their purchasing intentions. This study aims to quantitatively analyze the relationship between the presence of influencers on social media and consumer purchasing intentions. This research aims to determine how influencers and social media (TikTok) influence the purchasing intentions of Wardah products among female students of STBM Dua Sudara Bitung. This research uses a descriptive quantitative research design. The sample in this study was 77 respondents with a purposive sampling method. In addition, multiple linear regression analysis shows that factors such as age and gender can moderate the relationship between the presence of influencers on social media and purchasing intentions. For example, the millennial generation may be more likely to be influenced by influencers in their purchasing decisions compared to older generations. The data of this study were analyzed using the SPSS program. After the data was tested using a correlation test, the findings in this study obtained a value of 0.717. Then the value in the determination test was 0.000>0.05, which means there is a significant relationship. Furthermore, the results of the simple linear regression test showed that the calculated t-value was greater than the table t-value, indicating significant significance. This means that influencers and social media (TikTok) have a strong influence on Wardah product purchase intention among female students at STBM Dua Sudara Bitung.

This study aims to see whether financial distress, leverage, and profitability affect accounting conservatism in manufacturing companies in the food and beverage subsector listed on the IDX for the 2021–2024 period. The independent variables used are financial distress, leverage, and profitability, while the bound variables are accounting conservatism. Data processing was carried out using the SPSS version 26 program with multiple linear regression methods. Sampling used purposive sampling techniques with certain criteria so that 63 companies were obtained as a sample for four years of observation (2021–2024). Of the total 252 financial statement data, after the deletion of outlier data, the number of data used became 183. The results of the study show that simultaneously financial distress, leverage, and profitability affect accounting conservatism. Partially, these three variables also have a positive effect on accounting conservatism. In addition, these findings indicate that companies with financial pressures and certain levels of financial management tend to apply higher prudential principles in the preparation of their financial statements.