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The culinary business is currently one of the most promising business opportunities. However, behind the success of the business there are certainly factors that influence consumers, such as strategic location and lifestyle that is appropriate at this time. This study aims to describe and analyze the influence or impact obtained from location and lifestyle on purchasing decisions at Jiwa Raga Kitchenette Padang Restaurant. This type of research is quantitative with an associative method in the form of a causal relationship. The study population consisted of consumers who visited Jiwa Raga Kitchenette Restaurant with a research sample of 160 samples and the sample was collected by applying purposive sampling technique. The data collection technique used was the distribution of questionnaires to consumers of Jiwa Raga Kitchenette Restaurant. The questionnaire was prepared using a Likert scale and had been tested for validity with the help of SPSS 23.00. The research data were analyzed using multiple linear regression analysis methods, using prerequisite analysis tests, namely normality test, multicollinearity test and heteroscedasticity test. In testing this hypothesis, partial statistical test (t test) and simultaneous statistical test (F test) were used with significance level α = 0.05 (5%). The results of the research data analysis indicate that the independent variables, namely location (X1) and lifestyle (X2), have a positive and significant influence on the dependent variable, namely the purchase decision (Y). The results of the hypothesis test indicate that the location variable has a significantly positive impact on purchasing decisions, as well as the lifestyle variable on purchasing decisions. Overall, the simultaneous test results indicate that both variables, location (X1) and lifestyle (X2), have a positive and significant effect on the purchasing decision variable (Y).

The purpose of this research is to find out how the influence of the Team Assisted Individualization (TAI) type cooperative learning model on students' mathematics learning outcomes in class VII algebra form material at UPTD SMP Negeri12 Pematang Siantar. The approach taken in this study is a quantitative approach. The instruments used in this study were questionnaires (questionnaires) and learning outcome tests. Data analysis techniques use prerequisite tests, namely normality tests and linearity tests. To test whether Team Assisted Individualization (TAI) type cooperative learning models affect learning outcomes, a simple linear regression test was used. From the simple linear regression test performed, the regression equation Y = 8.804 + 0175.X which can be interpreted as every addition of 1% of the questionnaire value will cause an increase in learning outcome test scores of 0.175. It can be seen that the value of the regression coefficient is greater than 0 (positive value), so there is a positive influence between variable 50,8%.

This research aims to determine the factors that influence the income of palm oil farmers. The sample used in this research was 87 oil palm farmers. The analysis used in this research is multiple regression analysis. The research results show that land area, capital and labor simultaneously have a significant effect on income with a significance value of 0.000<0.05. Partially, land area has a significant effect on income with a significance value of 0.000<0.05. Partially, capital has a significant effect on income with a significance value of 0.000<0.05. Partially, labor has a significant effect on income with a significance value of 0.003<0.05.

This study aims to determine the effect of providing incentives on employee work productivity at the Wara Barat sub-district office, Palopo City. This study uses quantitative and qualitative data sourced from primary data and secondary data with descriptive analysis methods, validity and reliability tests and simple linear regression analysis. The results showed that the incentive variable (X) had an effect on the performance (Y) of employee work productivity at the Wara Barat sub-district office in Palopo City.

The purpose of this study is to determine the influence of independent boards of directors and commissioners on the disclosure of sustainability reports on mining companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 4 years, namely the 2018-2021 period. The population in this study includes all mining companies listed on the Indonesia  Stock  Exchange  (IDX)  for  the  2018-2021  period.  The  sampling technique uses purposive sampling techniques. Based on the criteria that have been set in the acquisition of 10 companies. The type of data used is secondary data obtained from  www.idx.co.id site, the analysis method used is panel data regression analysis. The results of this study show that the board of directors has an effect on the disclosure of the sustainability report, then the independent commissioner has an effect  on  the disclosure  of  the sustainability  report.    

The purpose of this study was to determine the effect of Corporate Social Responsibility, Intellectual Capital Disclosure, and Business Risk on Firm Value variable in mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely 2017-2021. The population in this study includes mining sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021 with a sampling technique that uses purposive sampling. The type of data used is secondary data obtained from the official website of the IDX and the company. The data analysis technique used is panel data regression. The results of the study stated that Corporate Social Responsibility and Intellectual Capital Disclosure had an effect on firm value.    

This purpose  of this research is to examine the effect of firm size, profitability, leverage on environmental disclosure with competitive advantage as moderation. The research period is 3 years starting from 2019 to 2021. There are 64 manufacturing companies listed on the Indonesian stock exchange. sample selection using purposive sampling method. Hypothesis testing is done by using panel data regression analysis. The results of the study indicate that company size has a positive effect on environmental disclosure. Profitability, have no effect on environmental disclosure.    

This research aims to understand the implementation of the role of organizational communication effectiveness, implementation of K3 (work health and safety) and company culture on employee work motivation. The research method in this research is a quantitative research method. The population in this study were all permanent employees of PT Kebon Agung Trangkil Pati Sugar Factory, while the sample in this study was 100 respondents. Determining the sample size used a non-probability sampling technique because the population was relatively small, so the technique taken was saturated sampling (census). Data analysis in this study used the SPSS version 24 program. The data analysis technique used was the Multiple Linear Regression Analysis equation model. The results of the analysis and discussion show that there is no influence between the role of organizational communication variables (X1) on employee work motivation variables, There is an influence between the role of occupational health and safety variables (X2) on employee work motivation variables, There is an influence between corporate culture variables (X3) on employee work motivation variables, Variables The influence of the role of organizational communication, work health and safety and company culture simultaneously have a positive and significant effect on employee work motivation at PT Kebon Agung Sugar Factory Unit Trangkil Pati.    

This study aims to determine the effect of the work environment , job satisfaction  on performance at the Dompu sub-district office. The type of research used is associative research in the form of causation with a quantitative approach. The population and respondents in the study were 43 employees. The data collection method used is the census method. Data collection tool is a questionnaire. The analytical tool used is Multiple Linear Regression analysis using SPSS versions 25 and 26. The results of the data analysis show that (1) the work environment has a positive and significant effect on the performance of the Dompu sub-district office. (2) job satisfaction has a positive and significant effect on the performance of the Dompu sub-district office.

Transport by sea is a commercial shipping business that operates in the field of providing sea cargo transportation services where the business activities are very broad in scope and play an important role in advancing domestic and foreign trade, including in efforts to facilitate the flow of goods from production areas to consumer areas. This research aims to to determine the influence of price, service quality and promotion on the interest of users of sea transportation services. The population in this study were passengers on the Dharma Lautan Utama ship and the sample used in this study was 100 respondents. The sampling technique used was simple random sampling probability sampling, then the data was analyzed using multiple linear regression with the help of (software) Statistical Package For Social Science (SPSS) Version 26. The regression formulation in this research is as follows:  Y = 0.733 + 0.333X1 + 0.203X2 + 0.385X3 + µ  From this equation it is known that the most dominant variable influencing the interest of users of sea transportation services is the promotion variable with a regression coefficient of 0.385. The R2 (R Square) test obtained a result of 0.561 or 56.1%, which means that the interest of sea transportation service users (Y) can be explained by independent variables, namely price (X1), service quality (X2) and promotion (X3). ). Meanwhile, the remainder (100%-61.9% = 38.1%) is explained by other variables outside the model which are not explained in this research.

. The purpose of this study was to examine the effect of dividend policy, managerial ownership, institutional ownership and profitability on firm value in banking sector companies listed on the IDX. The population in this study includes all banking companies listed on the IDX in 2017-2021, totaling 47 companies. Based on the sampling technique with purposive sampling obtained a sample of 8 companies. The data analysis method in this study uses panel data regression analysis with the Panel Data Regression Model Equation test. The results of this study indicate that the variables of dividend policy, managerial ownership, and profitability have no effect on firm value. While the variable of institutional ownership has an effect on firm value.    

The purpose of this study was to examine the effect of managerial ownership and investment opportunity set on debt policy with free cash flow as a moderator in manufacturing companies in the health sub-sector listed on the IDX. The population in this study includes all manufacturing companies in the health sub-sector listed on the IDX in 2017 2021, totaling 40 companies. Based on the sampling technique with purposive sampling obtained a sample of 8 companies. The data analysis method in this study uses panel data.regression analysis with the Moderated Regression Analysis (MRA) test. The results of this study indicate that the investment opportunity set has an effect on debt policy, and managerial ownership has no effect on debt policy policies. Free cash flow as a moderator is not able to moderate managerial ownership, investment opportunity sets on debt policy, but Free cash flow as a moderator is able to moderate debt policy.

The purpose of this study was to determine the effect of income tax, tunneling incentive, bonus mechanism on transfer pricing in manufacturing industries listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all publicly traded companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained as many as 25 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that income tax and tunneling incentive have a positive effect on transfer pricing, while the bonus mechanism has no effect on transfer pricing.

This research was conducted to determine the effect of tax minimization and audit tenure on transfer pricing with firm size as a moderating variable carried out on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample used in this research was selected using a purposive sampling method based on several predetermined criteria and resulted in 23 company samples with 115 observation data. The data analysis method uses panel data regression analysis which is tested using Eviews 12 software. The hypothesis testing method uses a significance level of 5%. The research results show that only the audit tenure variable is proven to have a negative influence on the company's decision to carry out transfer pricing practices, while the tax minimization variable has no effect on the company's decision to carry out transfer pricing practices.

The purpose of this study is to determine the effect of Corporate Governance with the proxy of the Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of the Board of Commissioners and Directors, and Capital Intensity Ratio on Tax Management in Manufacturing Companies in the Consumer Goods Industry Sector for the period 2018-2021. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that Number of Board of Commissioners, Percentage of Independent Commissioners, and Total Compensation of the Board of Commissioners and Directors did not affect tax management. Capital Intensity Ratio has a positive effect on tax management and Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of Board of Commissioners and Directors, and Capital Intensity Ratio together have an effect on Tax Management.

The purpose of this study is to determine the effect of independent commissioners, capital intensity, and executive compensation on tax aggressiveness in moderating institutional ownership in property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period.This study uses a quantitative approach. The population in this study is 80 property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The criteria that have been set are obtained from 8 samples of Property and Real Estate companies. The type of data used in this research is secondary data. The method used in this research is panel data regression analysis.The results of this study indicate that the Independent Commissioner has a positive effect on Tax Aggressiveness. Capital Intensity has a negative effect on Tax Aggressiveness. Executive Compensation has no effect on Tax Aggressiveness. Ownership of the Memorandum of Institutional Relations on Tax Aggressiveness has a negative effect. Ownership of the Institutional Relationship between Capital Intensity and Tax Aggressiveness has a positive effect. Institutional Ownership cannot moderate the relationship between Executive Compensation and Tax Aggressiveness.    

The purpose of this study is to determine the effect of Management Compensation, and Corporate Governance on Manufacturing companies, the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). The population of this study includes Manufacturing companies, the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been applied, 11 companies are obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that Management Compensation has no effect on Tax Management, the Board of Commissioners has no effect on Tax Management, Independent Commissioner has no effect on Tax Management and the Audit Committee has no effect on Tax Management. Management Compensation and Corporate Governance together have an effect on Tax Management.    

The purpose of this study was to determine the effect of tax incentives and equity valuations on accounting conservatism. The period used in this research is 5 (five) years, starting from 2014-2018. This research is a quantitative research. The sample in this study were 18 manufacturing companies. The sampling technique used was purposive sampling technique. The analysis technique used is panel data regression analysis using Eviews 9 software. The results of variable testing (X1) show tax incentives with t-statistic value (0.459250) <t table (1.98793) and Prob value 0.6733> 0, 05, it can be concluded that the tax incentive variable in this study has no influence on accounting conservatism. The results of variable testing (X3) show equity valuation with t-statistic value (0.375505) <t table (1.98793) and Prob value 0.7082> 0.05, it can be concluded that the equity valuation variable, in this study has no effect. against accounting conservatism. The test results collectively show the F-statistic value (8.566559)> F Table (2.71) and the Prob value. (F-statistic) 0.000049 <0.05, it can be concluded that H4 is accepted, which means that the independent variables in this study consisting of tax incentives and equity valuations together have an influence on accounting conservatism.    

The purpose of this study was to determine the effect of solvency ratios, sales growth and total asset turnover on profit growth in Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 14 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that sales growth had a significant positive effect on profit growth, the solvency ratio and total asset turnover had no effect on profit growth .  

The purpose of this study is to determine the effect of environmental performance, independent commissioners, company age and sharia supervisory board on Islamic social reporting in Islamic banking in Indonesia. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all Islamic banking registered with the Financial Services Authority (OJK) in the form of Sharia Commercial Banks (BUS) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been defined as 10 companies. The type of data used is secondary data obtained from the website of the Financial Services Authority (OJK). The analytical method used is panel data regression analysis. The results show that partially environmental performance has a positive effect on ISR, independent commissioners of company age and sharia supervisory boards have no effect on ISR.