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This study investigates the interconnected roles of board gender diversity and Environmental, Social, and Governance (ESG) performance on firm performance within Indonesia's distinctive two-tier corporate governance system. Utilizing a panel dataset of 80 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures gender diversity on both the Board of Commissioners (BOC) and Board of Directors (BOD) using the Blau Index, with firm performance proxied by Tobin's Q and ESG performance sourced from Refinitiv Eikon scores. The empirical results reveal that gender diversity on both the BOC and BOD does not have a statistically significant effect on firm performance, failing to support agency, upper echelons, and gender socialization theories. Furthermore, ESG performance demonstrates a significant negative direct effect aligning with the trade-off perspective that current implementation costs outweigh benefits. Crucially, the analysis finds that ESG does not moderate the board diversity-performance relationship, as both interaction terms are statistically insignificant. These findings collectively indicate that the potential governance and strategic advantages of board gender diversity are not being realized in the Indonesian context. The study concludes that this is attributable to several structural barriers, including tokenistic board appointments, the early-stage and often symbolic nature of ESG adoption focused on compliance rather than integration, and a weak institutional environment characterized by voluntary frameworks and socio-cultural constraints that limit the substantive influence of women in governance roles.

This study aims to analyze the influence of price, product quality, and promotion on purchasing decisions of fashion products on the Shopee marketplace (Case Study: Students of STIE Dharma Putra Semarang). Data were collected using a questionnaire, with respondents selected through purposive sampling. The sample consisted of 50 students from STIE Dharma Putra Semarang who had previously purchased fashion products on Shopee. Based on hypothesis testing, the first hypothesis shows that price has a positive and significant effect on purchasing decisions (t = 2.638 > t-table = 1.678; regression coefficient β₁ = 0.252; significance = 0.011 < α = 0.05). The second hypothesis indicates that product quality has a positive and significant effect on purchasing decisions (t = 4.233 > t-table = 1.678; regression coefficient β₂ = 0.434; significance = 0.001 < α = 0.05). The third hypothesis reveals that promotion has a positive and significant effect on purchasing decisions (t = 3.924 > t-table = 1.678; regression coefficient β₃ = 0.341; significance = 0.001 < α = 0.05). Therefore, it can be concluded that the more competitive the price, the better the product quality, and the more attractive the promotions offered, the higher the purchasing decision for fashion products among students on the Shopee marketplace.

This study examines the relationship between Corporate Social Responsibility (CSR) disclosure and tax avoidance, with CEO Overconfidence considered as a moderating factor. The research focuses on non-cyclical consumer goods companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Using annual and sustainability reports, the analysis employs multiple linear regression and moderated regression analysis (MRA). Robust standard errors based on the Newey-West method are applied to ensure reliable estimation. The results indicate that CSR disclosure does not have a significant direct effect on tax avoidance. However, CEO Overconfidence significantly moderates the relationship between CSR disclosure and tax avoidance, highlighting the role of executive behavioral characteristics in corporate tax decisions. These findings suggest that CSR disclosure alone is insufficient to explain firms’ tax avoidance behavior without considering managerial traits. The study contributes to the literature by integrating behavioral perspectives into tax avoidance research and emphasizing the importance of executive oversight in aligning CSR practices with responsible tax behavior.

Online transportation services have become an important part of student life because they provide ease of access, time efficiency, and mobility flexibility. The Gojek application is one of the most frequently used services by students in Medan City to support academic and non-academic activities. This study aims to analyze students' experience in using the Gojek application and its effect on the effectiveness of the application in online transportation services. The research method used was a quantitative approach with survey techniques through a Likert scale questionnaire (1–5) to 50 students who were active users of Gojek. Data were analyzed using descriptive statistics and simple linear regression. The results showed that user experience (UX) was in the category of quite good with an average value of 3.58, while the effectiveness of the application was in the category of quite good with an average of 3.47. The reliability test showed Cronbach's Alpha values of 0.935 (UX) and 0.951 (Effectiveness), which means the instrument is very reliable. The results of the regression analysis showed that user experience had a positive and significant effect on the effectiveness of the application (β = 0.961; R² = 0.881; p < 0.001). Thus, the better the student experience in using the Gojek application, the higher the effectiveness felt in online transportation services. These findings confirm that improving the quality of user experience is a key factor to maintain and increase the effectiveness of online transportation applications among students.

This study aims to examine the effect of job rotation, physical work environment, and spiritual motivation on the performance of amil employees at BAZNAS Tanjungpinang City. This research adopts a quantitative approach using a survey method. The population consists of all amil employees at BAZNAS Tanjungpinang City totaling 35 respondents, and a census sampling technique is applied. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 27. The partial test results indicate that job rotation and the physical work environment do not have a significant effect on amil employees’ performance. In contrast, spiritual motivation has a positive and significant effect on performance. Simultaneously, job rotation, physical work environment, and spiritual motivation collectively have a significant effect on the performance of amil employees at BAZNAS Tanjungpinang City. These findings highlight the important role of spiritual motivation in improving employee performance, particularly within zakat institutions that are strongly grounded in Islamic values.

The majority of Kebomas District's residents are connected to working hours during government office hours (Monday through Friday), which creates access obstacles in administering public services due to the high population density and busy community life. In response to these time constraints, the SOS MAS (Service On Saturday in Kebomas District) invention was introduced, which offers services on Saturdays. However, the implementation of this innovation still faces challenges in the form of a low social integration rate and a restricted range of public services that have the potential to sway public opinion. The goal of this research is to assess how the SOS MAS innovation affects community happiness in Kebomas District. A quantitative technique with an associative approach is used in this research. Through an unintentional sampling method, questionnaires were given to 86 individuals in order to gather primary data. With the aid of SPSS, the determinant coefficient and a simple linear regression test were used to analyze the data. The study's findings reveal that the SOS MAS invention has a favorable and substantial influence on community happiness. The regression coefficient of 0.969 and a significance level of 0.000 <0.05 support this. The innovation variable accounted for 59.7% of public happiness, while the remaining 40.3% was impacted by variables not included in the study model, according to the coefficient of determination (R2) test. This result supports the notion that the efficacy of service innovation outside of working hours is a major element in boosting happiness for individuals with limited time. The SOS MAS innovation has been shown to greatly improve public satisfaction. Agencies are encouraged to improve their communication and outreach efforts as well as create SOS MAS innovations that maximize the advantages of innovations that meet community needs.

The primary focus of this research is to evaluate the influence of Good Corporate Governance (GCG), profitability levels, and entity scale on the market value of coal mining companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. This study adopts a quantitative design by utilizing secondary data from the official IDX website, where 8 companies were selected as samples from a total population of 34 coal sub-sector companies through purposive sampling techniques. Data processing was carried out through panel data regression analysis using Eviews 12 software. The research data indicates that, independently, the implementation of good corporate governance and the level of profit acquisition do not contribute significantly to determining the value of the entity. Conversely, company size is proven to have a significant negative impact. Simultaneous testing confirms that these three independent variables collectively have a significant effect on company value. These findings indicate the need for strategies that consider factors beyond good corporate governance and profitability in efforts to increase company value, such as operational efficiency and proper asset management.

Corporate financial performance is an important factor in maintaining business sustainability amid increasingly intense competition. One of the commonly used indicators of financial performance is Return on Assets (ROA), which reflects a company’s ability to generate profits through the efficient use of its assets. Corporate profitability is influenced by various internal factors, including capital structure and liquidity. This study aims to analyze the effect of Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Assets (ROA). This research employs a quantitative approach using secondary data obtained from corporate financial statements. The research sample consists of 36 observations selected through purposive sampling. Data analysis techniques include descriptive statistical analysis and multiple linear regression analysis using SPSS software. The results show that, partially, the Debt to Equity Ratio does not have a significant effect on Return on Assets, while the Current Ratio has a positive and significant effect on Return on Assets. Simultaneously, Debt to Equity Ratio and Current Ratio have a significant effect on Return on Assets, with Current Ratio being the most dominant variable. The findings indicate that effective liquidity management plays a crucial role in improving corporate profitability. The implications of this study are expected to provide useful insights for corporate management in making financial decisions, particularly related to liquidity management and capital structure.

This study aims to examine the role of work engagement in life satisfaction among volunteers of the Involuntir community. Engagement in volunteer activities is often associated with subjective well-being; however, the dynamics of this relationship have not been fully understood, particularly in the context of young volunteers. This study employed a quantitative method with purposive sampling, involving 122 active Involuntir volunteers. The instruments used were the Utrecht Work engagement Scale (UWES-17) to measure work engagement and the Satisfaction With Life Scale (SWLS) to assess life satisfaction. Data analysis was conducted using Spearman’s rho correlation test and regression analysis due to non-normally distributed data. Descriptive analysis results indicated that volunteers’ work engagement levels were categorized as high, while life satisfaction levels were categorized as moderate. The results of the Spearman’s rho correlation test revealed a significant negative relationship between work engagement and life satisfaction (r = −0.522; p < 0.05). Furthermore, regression analysis showed that work engagement had a significant effect on life satisfaction with a negative coefficient direction (β = −0.072; p < 0.05), indicating that higher levels of work engagement were associated with lower levels of perceived life satisfaction. Additionally, the Mann–Whitney difference test results indicated no significant differences in either work engagement or life satisfaction based on gender. Overall, this study suggests that high levels of volunteer engagement need to be managed in a balanced manner, as excessive engagement may potentially reduce life satisfaction. These findings highlight the importance of sustainable volunteer engagement management in supporting the subjective well-being of young volunteers

Nickel has become a strategic mineral in the global industrial value chain, particularly for stainless steel production and electric vehicle battery manufacturing. As one of the world’s largest nickel producers, Indonesia has implemented a downstream industrialization policy aimed at increasing value added and strengthening export performance. This study analyzes the effects of international nickel prices, destination countries’ GDP per capita, exchange rates, and the downstreaming policy on the value of Indonesia’s nickel exports (HS 75) over the period 2010–2023. The study employs a quantitative approach using panel data regression with secondary data covering five major export destination countries, namely China, Japan, South Korea, Thailand, and Singapore. Based on the Chow and Hausman tests, the Fixed Effects Model is selected as the most appropriate estimation technique, indicating the presence of country-specific heterogeneity among importing countries. The results show that destination countries’ GDP per capita and international nickel prices have a positive and statistically significant effect on Indonesia’s nickel export value. The downstreaming policy dummy variable also exhibits a positive and significant impact, suggesting that the nickel ore export ban implemented since 2020 has effectively shifted export composition toward higher value-added processed nickel products. In contrast, exchange rates are found to have no significant effect on export performance. Overall, the findings provide empirical evidence supporting the effectiveness of Indonesia’s downstream industrialization policy and highlight the importance of global demand conditions in driving the performance of processed nickel exports.

The banking sector plays a strategic role in supporting financial system stability and capital market development. Market performance, reflected through stock returns, represents investor confidence in a firm’s prospects and sustainability. In recent years, investors have increasingly considered non-financial factors such as intellectual capital and corporate social responsibility in evaluating firm value. However, empirical findings regarding the effect of these factors on market performance remain inconsistent, particularly in the Indonesian banking sector. This study aims to examine the effect of intellectual capital and corporate social responsibility on market performance of conventional commercial banks listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. Intellectual capital is measured using the Value Added Intellectual Coefficient method, while corporate social responsibility is measured using a disclosure index based on the Global Reporting Initiative. Market performance is proxied by stock returns. Data analysis is conducted using multiple linear regression with the Ordinary Least Squares approach. The results indicate that intellectual capital and corporate social responsibility have a positive and significant effect on market performance. These findings suggest that effective management of intangible assets and social responsibility disclosure can enhance investor perception and firm value. The results provide important implications for bank management in formulating value-enhancing strategies and for investors in making investment decisions.  

This study aims to analyze the effect of audit tenure on audit quality at PT Wijaya Karya (Persero) Tbk, which is listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach with a causal associative research method. The data used are secondary data obtained from the company’s annual reports and financial statements. Data collection was conducted through documentation, while sample selection used purposive sampling. The data analysis method applied was simple linear regression to examine the effect of audit tenure on audit quality. The results indicate that audit tenure has a significant effect on audit quality, suggesting that the length of the relationship between the auditor and the client has implications for the quality of audit outcomes. These findings are expected to contribute to the development of accounting literature and serve as a consideration for regulators and companies in determining auditor engagement policies to maintain audit quality.

The rapid growth of digital marketplaces has fundamentally transformed consumer decision-making processes by intensifying price transparency, product comparability, and information exposure. In highly competitive marketplace environments, consumers are frequently confronted with numerous product alternatives and dynamic pricing structures, which shape how they evaluate options and ultimately decide to purchase. This study examines the effects of product variety and price perception on consumers’ purchase decisions in the context of ROSCA tumbler products sold on the Shopee marketplace. Using a quantitative explanatory approach, this research employs a survey-based design to analyze the relationships among variables and to estimate their relative effects through multiple linear regression analysis. Data were collected from 100 respondents who had previously purchased ROSCA tumblers on Shopee, selected using purposive sampling based on predefined criteria. The research instrument consisted of 15 Likert-scale items measuring product variety, price perception, and purchase decision. Data analysis included descriptive statistics, instrument validity and reliability testing, regression assumption diagnostics, and hypothesis testing using both partial (t-test) and simultaneous (F-test) procedures. The findings reveal that product variety has a positive and significant effect on purchase decisions, indicating that consumers are more likely to finalize purchases when they perceive product options as sufficiently diverse, relevant, and comparable. Price perception also exerts a positive and significant influence and demonstrates a stronger relative effect compared to product variety. This result underscores the central role of perceived price fairness, competitiveness, and value-for-money in shaping purchase decisions within transparent and highly competitive marketplace settings. Simultaneously, product variety and price perception explain a substantial proportion of variance in purchase decisions, highlighting their combined importance as key marketing stimuli. These findings contribute to the literature on digital consumer behavior by providing empirical evidence from a specific marketplace–product context and offer practical implications for sellers and brand managers in optimizing assortment design and pricing strategies to enhance conversion rates in online marketplaces

This research aims to examine the influence of store atmosphere, brand awareness, and lifestyle on purchasing decisions at Kobapa Store in Delitua District. This study uses a quantitative research method with a questionnaire research design. The subject of this research is the products of Kobapa Store, and the object of the study is consumers who purchase products at Kobapa Store, totaling 97 respondents. Data collection techniques include observation, questionnaires, and documentation. Data analysis techniques involve validity tests, reliability tests, and classical assumption tests. The data analysis method used is multiple linear regression with the assistance of SPSS 25 software. The t-test results show that store atmosphere has a positive effect on purchasing decisions. Brand awareness has a positive effect on purchasing decisions. Lifestyle also influences purchasing decisions. The F-test results indicate that store atmosphere, brand awareness, and lifestyle simultaneously affect purchasing decisions at Kobapa Store in Delitua District, with an F calculated value of 4.141 > F table value of 2.700, and a significance value of 0.008 < 0.05. The adjusted coefficient of determination (R Square) is 0.338, meaning that 33.8% of the dependent variable can be explained by the independent variables, while the remaining 66.2% is explained by other variables outside the ones studied.

This study aims to analyze the effect of price as a component of the marketing mix of NutriSari products on consumers’ purchase intention at the STIE YPBI Campus Canteen. Price is a crucial element of the marketing mix that directly influences consumer perceptions and purchasing decisions. Therefore, understanding consumers’ price perceptions is essential for companies in developing effective marketing strategies and maintaining competitiveness. This research employed a quantitative descriptive approach, with data collected through questionnaires distributed to consumers at the STIE YPBI Campus Canteen. The population of this study consisted of 40 active consumers within the campus canteen environment. Data were analyzed using validity and reliability tests, normality testing, simple linear regression analysis, t-test, and F-test with the assistance of SPSS software. The results indicate that price has a significant effect on purchase intention, as evidenced by an F-test value of 5.440 and a coefficient of determination of 54.40%. This finding implies that 54.40% of consumers’ purchase intention is influenced by price, while the remaining percentage is affected by other factors not examined in this study. Furthermore, the t-test results show that the calculated t-value (2.332) is greater than the critical t-value (2.024), indicating a positive and significant effect of price on purchase intention. The indicators of price affordability, price-quality suitability, price competitiveness, and price-benefit suitability collectively contribute to increasing consumers’ purchase intention at the STIE YPBI Campus Canteen.

This study examines the impact of IT-driven innovation management on IT service effectiveness and competitive value creation within smart organizations. As digital transformation accelerates across industries, organizations are increasingly leveraging advanced IT solutions to enhance service delivery, responsiveness, and customer satisfaction. While traditional IT service management (ITSM) models focus on efficiency and structured processes, the integration of innovation management introduces new opportunities to improve service quality and operational agility. Through a quantitative research design, this study employs regression modeling to assess the relationship between IT-driven innovation management and two key outcomes: IT service effectiveness and competitive value creation. Data were collected from 100 technology-intensive organizations that actively integrate innovation into their IT service management processes. The results demonstrate that IT-driven innovation significantly enhances service quality, customer satisfaction, and organizational competitiveness. Furthermore, a curvilinear relationship was identified, indicating that while moderate innovation leads to improved outcomes, excessive innovation may have diminishing returns. These findings highlight the importance of balancing innovation efforts with business goals to achieve optimal performance. The study also compares innovation-driven IT service management with traditional models, illustrating how innovation fosters agility, responsiveness, and long-term value creation. The implications for smart organizations are clear: integrating innovation into IT service management is essential for maintaining a competitive edge in the rapidly evolving digital landscape. Future research should explore the long-term impact of innovation management on organizational sustainability and growth, considering external factors such as market volatility and technological disruptions.

This study aims to determine the effect of price and service quality on customer satisfaction of members of the Merah Putih Candiroto Village Cooperative, Kendal District, Kendal Regency. This study uses a quantitative approach, associative research type, with a sample of members of the Merah Putih Candiroto Village Cooperative, Kendal. The sampling method was carried out using a saturated sampling technique. The total sample in this study was 137 respondents. The variables in this study were independent variables: price and service quality, and the dependent variable: customer satisfaction of members of the Merah Putih Candiroto Village Cooperative, Kendal. Testing in this study used instrument testing, classical assumption testing, and hypothesis testing with multiple regression tests using SPSS Version 25. The results of this study indicate that partially the price has a positive and significant effect on customer satisfaction of members of the Merah Putih Village Cooperative, Candiroto, Kendal with a t-count of 3.418 greater than the t-table of 0.1678 and a significant value of 0.001 smaller than the significance level of 0.05. And the quality of service partially has a positive and significant effect on customer satisfaction of members of the Merah Putih  Village Cooperative, Candiroto, Kendal with a t-count of 3.643 greater than the t-table of 0.1678 and a significant value of 0.000 smaller than the significance level of 0.05. Price and service quality simultaneously have a positive and significant effect on customer satisfaction of members of the Merah Putih Village Cooperative, Candiroto, Kendal, with F count of 715.041 greater than F table of 0.1678 with a significance of 0.000 smaller than the significance level of 0.05. The Adjusted R square result of 0.913 indicates that 91.3% of customer satisfaction of members of the Merah Putih Village Cooperative, Candiroto, Kendal, is influenced by price and service quality whose influence was tested in this study, while the remaining 8.7% is influenced by other variables not examined in this study.

This study aims to: (1) Describe and analyze the influence of memorization of the Qur'an on the emotional intelligence of students at the Integrated Islamic Private Middle School of Al-Furqan Tebas Islamic Boarding School, Sambas Regency, (2) Describe and analyze the influence of memorization of the Qur'an on the spiritual intelligence of students at the Integrated Islamic Private Middle School of Al-Furqan Tebas Islamic Boarding School, Sambas Regency. This study is a descriptive quantitative study with a causal associative research type (cause and effect). In this study, there are 3 variables, namely the first variable is memorization of the Qur'an, the second variable is emotional intelligence and the third variable is students' spiritual intelligence. The population with research subjects are 40 students of class VIII of the Integrated Islamic Private Middle School of Al-Furqan Tebas Islamic Boarding School. Data collection using the questionnaire method. Instrument validity test using the product moment analysis technique, while reliability test using the alpha coefficient. The data analysis technique used multiple regression analysis. Prior to data analysis, a normality test was conducted. The results of the study indicate that: (1) There is a positive and significant effect of Quran memorization on emotional intelligence, with a magnitude of 0.388 (38.8%), with the remainder influenced by other factors. (2) There is a positive and significant effect of Quran memorization on spiritual intelligence, with a magnitude of 0.376 (37.6%), with the remainder influenced by other factors.

The influence of self-efficacy, work engagement, and financial compensation is crucial to determine the extent of their impact on employee performance at PT Sinergi Gula Nusantara PG Meritjan. By understanding these relationships, company management can assess how these factors affect employee performance and thereby formulate more targeted human resource planning and development strategies in the future. This study employed a saturated sampling technique, in which the sample consisted of all permanent employees of PT Sinergi Gula Nusantara PG Meritjan, totaling 77 respondents. Data were collected through questionnaires, observations, and interviews. The results of the analysis indicate that self-efficacy, work engagement, and financial compensation have a significant effect on employee performance, both partially and simultaneously. This is evidenced by the multiple linear regression analysis, which shows significance values below 0.05 and a coefficient of determination of 0.677 or 67.7%, indicating that self-efficacy, work engagement, and financial compensation explain 67.7% of the variance in employee performance.

With financial inclusion acting as a moderator, the goal of this study is to examine how financial technology use and financial literacy impact microbusiness performance. Microbusinesses in Bandar Lampung City's food and beverage industry serve as the research subjects. This study employs a quantitative approach, using questionnaires to collect primary data from microenterprises. Purposeful sampling was used to choose 203 microbusinesses that met the research criteria. SPSS was utilized to analyze the data using multiple linear regression and Moderated Regression Analysis (MRA). The study's conclusions imply that the use of financial technology has an effect on microenterprises' performance. Additionally, it has been shown that financial literacy affects microenterprise performance. The findings show that key components in increasing microbusiness performance are the use of financial technology and the entrepreneur's capacity to supervise and make financial decisions. However, the test results indicate that financial inclusion cannot boost the impact of financial technology and financial expertise on microbusiness performance. This implies that the influence of financial technology and financial knowledge on business success is not necessarily enhanced by having access to financial services. It also shows that a key factor in increasing the success of microbusinesses is the characteristics of the entrepreneur. The research's objectives are to assist important stakeholders in creating plans for microenterprise growth, as well as to assist microenterprise actors in improving their financial literacy and utilizing financial technology to its fullest.