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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 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.

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.

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 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.

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.

The development of information technology in the era of globalization continues to accelerate. This has brought significant changes in various fields, one of which is online business, namely e-commerce. This study aims to analyze competition and provide optimal strategies for Shopee and Tokopedia in addressing their dependence on subsidies and large-scale discounts, so that both platforms can remain competitive effectively without experiencing a decline in profit margins. The research method used is a quantitative approach with a survey research method. The data used is primary data analyzed using Game Theory with Pure Strategy, Mixed Strategy, and Linear Programming. The results show that Shopee obtained optimal strategies for Price (proportion 0.3568) and Product Completeness (proportion 0.6427). Meanwhile, Tokopedia obtained optimal strategies for Promotion (proportion 0.3568) and Product Completeness (proportion 0.6427). The implication of this study is that companies can use the optimal strategies obtained to overcome their dependence on subsidies and large-scale discounts, which result in declining profit margins for both platforms.

This study examines the effect of employee competency development, performance evaluation, and remuneration on employee performance at the Religious Affairs Offices (KUA) in West Jakarta. As a public institution responsible for delivering administrative and community religious services, KUA faces challenges in ensuring effective human resource performance amid bureaucratic constraints and limited performance-based incentives. The study aims to analyze how the three human resource management (HRM) dimensions competency development, evaluation, and remuneration affect overall employee performance. A quantitative explanatory research design was employed using a structured questionnaire distributed to 120 employees across eight KUA offices. Data were analyzed using multiple linear regression supported by descriptive and classical assumption tests. The results indicate that performance evaluation and remuneration have significant positive effects on employee performance, while competency development shows a positive but statistically insignificant effect. The model explains 49% of the variation in employee performance, suggesting that transparent evaluation systems and performance-based remuneration play a greater role than training programs alone in improving public service effectiveness. The findings contribute to strategic HRM theory by confirming that evaluation and reward mechanisms strengthen the link between competency and performance. It is concluded that integrating developmental, evaluative, and compensatory functions within a unified HR framework can enhance productivity and accountability in Indonesia’s public sector institutions.

Employee performance is one of the key indicators in assessing the quality of human resources within an organization or company. To improve performance, companies generally implement various strategies, such as training programs, educational development, enforcement of work discipline, motivational efforts, and the management of a supportive work environment. This study aims to analyze the influence of competence, work discipline, and organizational climate on employee performance at The Kayon Resort Ubud. This research involved all employees of The Kayon Resort Ubud as the population. The sampling technique used was a saturated sampling method, in which the entire population was included as the research sample, totaling 71 respondents. To analyze the relationships between variables and test the hypotheses, multiple linear regression analysis was employed. The results of the study indicate that competence has a positive and significant effect on employee performance. Likewise, work discipline and organizational climate also have a positive and significant influence on employee performance at The Kayon Resort Ubud. Based on these findings, future researchers are encouraged to expand the study by including other variables that may affect employee performance.

This study aims to analyze the influence of student organizations, role conflict, and self-regulation on student academic achievement. This study uses a quantitative approach with a survey method. The research sample consisted of 200 students of the Faculty of Economics and Business, Universitas Negeri Surabaya(Unesa) who are active in student organizations. Data collection was conducted through distributing questionnaires with a Likert scale. Data analysis used multiple linear regression, accompanied by tests of validity, reliability, normality, multicollinearity, and heteroscedasticity. The results showed that student organizations have a positive effect on student academic achievement. Role conflict has a negative effect on achievement. And self-regulation has a positive effect on academic achievement. All three variables simultaneously have a significant effect on academic achievement. The results of this study confirm that involvement in student organizations can have a positive impact on academic achievement if combined with strong self-regulation skills and effective role conflict management. Therefore, developing self-regulation skills and time management training should be part of student organization development programs in higher education.

This study to analyze factors influencing taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Sragen Regency. Tax compliance is a crucial issue in state revenue, and understanding the factors that influence it is crucial for designing effective tax policies. The independent variables studied are taxpayer awareness, tax socialization, and the tax system, with PBB-P2 taxpayer compliance as the dependent variable. Data were collected from taxpayers in Sragen Regency and analyzed using multiple linear regression methods.   The results of the regression test indicate that not all hypothesized factors have a significant influence on tax compliance. Partially, the variables of taxpayer awareness and the tax system were shown to have a positive and significant influence on compliance with PBB-P2 payments. This indicates that the higher the taxpayer awareness and the better the tax system implemented, the higher the level of taxpayer compliance. Conversely, the variable of tax socialization was found to have no significant effect on taxpayer compliance. This finding suggests that the existing socialization program may not be effective or needs to be re-evaluated to achieve a more tangible impact.   Based on these findings, this study recommends that the local government and tax authorities in Sragen Regency focus more on increasing taxpayer awareness and continuously improving the tax system. Although the socialization program was not statistically significant, it is recommended to review the socialization strategy to make it more targeted and relevant to taxpayer needs. This is expected to improve taxpayer compliance with PBB-P2, which will ultimately have a positive impact on regional revenue.      

This study examines the synergy between morality and professionalism as foundational components in shaping ethical behavior among civil servants in Palangka Raya City. The research is motivated by persistent ethical issues within local government bureaucracy, despite ongoing reform initiatives that emphasize integrity and accountability in public service. Using a quantitative explanatory survey design, data were collected from civil servants across several regional government institutions and analyzed through multiple linear regression to determine the influence of morality and professionalism on ethical behavior. The findings indicate that both variables significantly contribute to the formation of ethical conduct, with morality demonstrating a slightly stronger influence compared to professionalism, thereby confirming theoretical concepts which argue that ethical public administration requires both personal integrity and professional competence. These results highlight the importance of strengthening institutional ethics programs through character building, competency-based professionalism, and transparent supervisory mechanisms to ensure consistency of ethical behavior across administrative practices. The study also acknowledges methodological limitations related to the exclusive use of quantitative measures, suggesting that future research may integrate qualitative approaches to capture deeper subjective meanings of morality and professionalism within public sector settings.

Penelitian ini bertujuan untuk menganalisis pengaruh komponen Supply Chain Management (SCM) yang terdiri dari Information Sharing, Long-Term Relationship, Cooperation, dan Process Integration terhadap kinerja operasional pada PT Batam City Mega Perkasa. Analisis data dilakukan dengan regresi linear berganda menggunakan bantuan program SPSS. Hasil penelitian menunjukkan bahwa Information Sharing, Cooperation, dan Process Integration berpengaruh signifikan terhadap kinerja operasional, sedangkan Long-Term Relationship tidak berpengaruh signifikan. Nilai koefisien determinasi (R²) sebesar 85,9% menunjukkan bahwa model memiliki kemampuan prediksi yang kuat. Temuan ini menegaskan pentingnya manajemen rantai pasokan yang efektif dalam meningkatkan kinerja operasional perusahaan.

This study aims to analyse the significance of digital services, capital structure and growth opportunities on the financial performance of banks. The population of interest in this study comprises digital banks registered with the Financial Services Authority (OJK) between 2021 and 2023. The sample comprises 12 banks, selected using a non-probability sampling technique and a purposive sampling method. This is a quantitative study, with secondary data sourced from financial and annual banking reports. Multiple linear regression analysis was performed using the IBM SPSS Statistics version 24 computer program. The results of this study indicate that digital services have no significant effect on the financial performance of banks, while capital aspect and growth opportunities have a negative and significant effect on the financial performance of banks.

This study aims to determine the influence of the Independent Learning Independent Campus Program (MBKM) on the soft skills of students of the class of 2021 in the Department of Economic Education, Gorontalo State University. The method used is quantitative with an explanatory approach, which aims to explain the causal relationship between the variables of the MBKM program and students' soft skills. Primary data was obtained through the distribution of questionnaires to 35 respondents who were active students in the batch. Data analysis was performed using simple linear regression with the help of SPSS software version 21. The results of the study show that the MBKM Program has a positive and significant influence on students' soft skills. This means that the higher the level of student involvement in the MBKM program, the better their abilities in terms of communication, teamwork, time management, adaptability, and confidence. The magnitude of the influence of the MBKM program on students' soft skills reached 65.3%, while the remaining 34.7% was influenced by other factors that were not discussed in this study. These findings provide important implications for the development of curriculum and learning strategies in higher education, especially in integrating the MBKM program as an effort to improve the quality of graduates who are ready to face the challenges of the world of work and global society.  

This study aims to analyze and determine the optimal production capacity at Sekar Arum MSMEs to achieve maximum profit using the Linear Programming (LP) graphical approach. The research employed a quantitative method with a descriptive approach. The data used included primary data from interviews and observations, and secondary data from production and raw material records. The analysis was conducted by formulating a mathematical LP model consisting of an objective function and constraint functions based on the limited resources available to the enterprise. Data processing was carried out using POM-QM for Windows version 5 with the graphical method to identify the optimal solution point. The results indicate that the optimal production combination is 2 kilograms of red ginger and 3 kilograms of tamarind turmeric, yielding a maximum profit of Rp4,600,000 per production cycle. The implementation of Linear Programming proved effective in assisting MSME owners in making efficient production decisions, thereby enhancing profitability and the sustainable use of resources.

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.

The objective of this research was to determine the influence of website quality, ease of use, and customer experience on purchase intention in Tokopedia e-commerce . The objectives include to determine the influence of website quality on purchase intention, to determine the influence of ease of use on purchase intention, and to determine the influence of customer experience on purchase intention. This study uses a descriptive quantitative approach with data collection methods of questionnaires, interviews, and documentation. The population in this study is the community of Jalan Garu II Medan Amplas and the sample as respondents of this study will be taken using probability sampling with the Slovin formula, namely 93 people who were met during the study. The data obtained in this study were analyzed using multiple linear regression analysis with the SPSS 26.0 program. The results of this study indicate that the calculated F value of 369.097 is greater than the F table of 2.474, which means that simultaneously there is an influence on website quality (X1), ease of use (X2), and customer experience (X3) on purchase intention in Tokopedia e-commerce. Partially, it can be seen that the website quality variables ( ¬X1), ease of use (X2), and customer experience (X3) have an effect on purchase intention (Y), namely the website quality variable (X1 ¬) of 3.227 is greater than the t table of 1.661, ease of use of 2.607 is greater than the t table of 1.661 and customer experience (X3) of 5.253 is greater than the t table of 1.661. Based on the results seen from the coefficient of determination of the website quality variables (X1 ¬), ease of use (X2), and customer experience (X3) have an effect, namely with an R2 value of 0.950 or 95%.

Digital transformation has become a key catalyst in the reform of tax administration in the data-driven economy era. This study aims to analyze the role of digital transformation and fiscal incentives in enhancing taxpayer compliance, with tax literacy serving as a significant reinforcing variable. A quantitative approach was employed using primary data collected through questionnaires distributed to active taxpayers in Indonesia. Multiple linear regression analysis was applied to examine the relationship between digital transformation, fiscal incentives, tax literacy, and taxpayer compliance. The findings reveal that digital transformation has a positive and significant impact on improving taxpayer compliance by enhancing efficiency and transparency within the tax administration system. Fiscal incentives were also found to be effective in encouraging compliance motivation, particularly when integrated with digital systems that simplify tax reporting and payment processes. Moreover, tax literacy plays a strong mediating role, amplifying the effects of digital transformation and fiscal incentives on compliance behavior. These results confirm that successful tax reform in the digital era depends not only on technological infrastructure but also on improving taxpayers’ awareness and understanding of fiscal responsibility. This study provides both theoretical and practical contributions to the development of adaptive, transparent, and sustainable national fiscal policies. It recommends that the government strengthen the integration of the national digital tax system, develop data-based tax literacy programs, and refine fiscal incentive designs to more effectively promote long-term taxpayer compliance.

Rheumatism in the elderly can cause chronic pain that affects the quality of sleep. One of the factors influencing the sleep pattern of elderly patients with rheumatism is the level of physical activity. Insufficient physical activity can worsen joint stiffness and increase sleep disturbances. This study aims to examine the effect of physical activity on sleep patterns in elderly rheumatism patients at the Sumber Pucung Elderly Posyandu, Malang Regency. This study is a quantitative study with an analytical correlational design using a cross-sectional approach. The population of this study consisted of all elderly rheumatism patients at the Sumber Pucung Elderly Posyandu, totaling 33 people. The sampling technique used was total sampling. The study was conducted from July 20 to 27, 2025. Data collection instruments used the Global Physical Activity Questionnaire (GPAQ) and the Pittsburgh Sleep Quality Index (PSQI) questionnaires. The results showed that most respondents (90.9%) had low physical activity and all respondents (100%) had poor sleep patterns. The simple linear regression test yielded a significance value of p = 0.479 (p > 0.05) and R Square = 0.016, indicating no significant effect of physical activity on sleep patterns. Based on these results, it is expected that elderly rheumatism patients can increase physical activity according to their abilities to help maintain sleep quality, and Posyandu officers can provide education and elderly exercise programs appropriate for rheumatism conditions.