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This study aims to analyze the role of company size as a moderator variable in the relationship between profitability and leverage and sales growth in manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The research method used is a quantitative approach with purposive sampling techniques, so that 56 sample data that meet the research criteria are obtained. Data analysis was carried out using Moderated Regression Analysis (MRA) with the help of SPSS software version 30. The results show that leverage does not have a significant effect on profitability, while sales growth is proven to have a significant effect on profitability. Furthermore, company size has not been shown to moderate the relationship between leverage and profitability, but it does play a significant role in moderating the relationship between sales growth and profitability. These findings support the Pecking Order theory, which emphasizes that companies with larger sizes tend to have wider access to funding so that they are able to strengthen the influence of sales growth on profitability. This research provides a theoretical contribution in enriching the literature on factors that affect profitability, as well as a practical contribution to company management in formulating more effective financial and growth strategies. Thus, the size of the company proves to be an important factor to consider in the analysis of financial performance, particularly in the context of the relationship between sales growth and profitability.

Good Corporate Governance (GCG) is a form of decision by placing the company to be more organized and structured, according on the principles of transparency, independence, responsibility, accountability, also fairness. This study goal to determine the effect of professionalism, internal control systems, also internal audits on the implementation of GCG. This study uses a quantitative research type. The population comprised of 156 individuals is the personnel of the Administration & Commercial Division, Engineering Division, and Operational Division at PT Angkasa Pura Indonesia, Supadio Airport Branch, which are involved in the implementation of GCG. Utilizing the Slovin formula and data collection techniques, the sampling technique is purposive and non-probability, with a total of 115 respondents receiving questionnaires. Validity, reliability, classical assumption tests, multiple linear regression analysis, t-test, also coefficient of determination were used in this study to facilitate data processing, assisted by IBM SPSS version 25. The study findings indicate that professionalism, internal control systems, also internal audits on the implementation of GCG. Partially, the professionalism has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.007 < 0.05, the internal control system has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05, and internal audit has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05.

Sustainable development is one of the main priorities in an effort to maintain a balance between economic growth, environmental sustainability, and social welfare. Green financial instruments such as Green Bonds and the implementation of Green Budget Tagging have emerged as important strategies in supporting the sustainable development agenda in Indonesia. This study aims to analyze the effect of green bonds and green budget tagging on the achievement of sustainable development. The method used is a quantitative approach with regression analysis, where green bonds and green budget tagging are independent variables, while sustainable development is the dependent variable. The data used are annual time series data from 2018-2023. Data processing was carried out using the SPSS 25 program. The results of the study indicate that partially Green Bonds do not have a significant effect on sustainable development in Indonesia (statistical t significance value 0.970 > 0.05). Green Budget Tagging has a significant effect on sustainable development in Indonesia (statistical t significance value 0.021 < 0.05). Simultaneously, both variables significantly influence sustainable development in Indonesia (F-statistic significance value 0.034 < 0.05). This finding indicates that optimizing green bond issuance and implementing green budget tagging can strengthen green financing and ensure budget allocation is more focused on sustainable programs. The implications of this research emphasize the importance of the government and related institutions' commitment to expanding green financial instruments as a key pillar in supporting inclusive and environmentally sound development in Indonesia.

This study aims to determine how much influence simultaneously between internal communication and work environment on employee performance at PT AMYTHAS. This research method uses a quantitative descriptive approach with data collection techniques through distributing questionnaires to 51 respondents who are employees from various divisions. The data analysis technique uses multiple linear regression through the SPSS version 26 application. The results of the study show that partially the internal communication variable has a t-value of 2.711> Ttable 2.010 and a significance of 0.009 <0.05, so it can be concluded that internal communication has a significant effect on employee performance. Likewise with the work environment which has a t-value of 4.359> Ttable 2.010 with a significance of 0.000 <0.05, so the work environment also has a significant effect on employee performance. Simultaneously, internal communication and work environment have a significant effect on employee performance with a significance value of 0.000 <0.05 and an F count of 144.407> F table 3.19. So it can be concluded that internal communication and work environment have a joint influence on the performance of PT AMYTHAS employees.

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

This study aims to examine the effect of compensation and leadership style on employee performance at the Gama Karanganyar cigarette company. A sample of 71 respondents was selected using the purposive sampling method, and data were collected through a questionnaire. Data analysis was carried out using multiple linear regression using SPSS, as well as through validity, reliability, classical assumptions, F tests, t tests, and coefficients of determination. The results of the study indicate that compensation and leadership style partially and simultaneously have a positive and significant effect on employee performance.

This study aims to analyze the influence of product quality and location on housing purchase decisions at Shafira Residence Kediri. The research problem focuses on how product quality and location can affect consumers in making purchase decisions. This study employs a quantitative method with questionnaires distributed to respondents and data analysis conducted through validity tests, reliability tests, t-tests, F-tests, and multiple linear regression using SPSS 25. The results indicate that product quality has a significant partial effect on purchase decisions. This means that the better the quality of the product offered, the higher the consumer’s interest in purchasing a house at Shafira Residence. Similarly, the location variable shows a significant partial effect on purchase decisions, where accessibility and strategic positioning serve as key factors. Simultaneously, product quality and location significantly influence purchase decisions, with an F-test value of 10.727 (significance < 0.001) and a coefficient of determination (R²) of 0.671, indicating that the two independent variables explain 67.1% of the variation in purchase decisions. The conclusion of this study is that product quality and location are important factors influencing consumer purchase decisions at Shafira Residence Kediri. Therefore, developers need to improve housing product quality, ensure timely completion of construction, and enhance road access to the location in order to attract more consumers.

This study aims to determine and analyze the influence of competence and work dicipline on teacher performance at SMKN 1 Woha. This study is a quantitative study and the type of reseach is assosiative with the population in this study being all teachers at SMKN 1 Woha. The sampling technique is purposive sampling totaling 38 PNS teachers, while the data collection technique uses observation, interviews, literature studies and questionnaires measured using a 5-point likert scale and then distributed to 38 teacher respondents who have PNS status at SMKN 1 Woha. The data analysis method used in this study is multiple linear regression analysis then analyzed using SPSS version 24 for windows. The results of this study state that: 1) There is a significant influence between competence on teacher performance at SMKN 1 Woha. 2) There is a significant influence between work discipline on teacher performance at SMKN 1 Woha. 3) There is a significant influence between competence and work discipline on teacher performance at SMKN 1 Woha.

The purpose of this research is to examine how Medan State University students' financial management is affected by the widespread practice of online gambling.  The increasingly accessible online gambling phenomena has led to a number of issues, particularly with regard to the personal financial situation of students.  60 students were chosen as a sample for this study, which used a quantitative approach with a survey methodology.  With the use of SPSS 25 software and basic linear regression, data analysis was completed. The purpose of this research is to examine how Medan State University students' financial management is affected by the widespread practice of online gambling.  The increasingly accessible online gambling phenomena has led to a number of issues, particularly with regard to the personal financial situation of students.  60 students were chosen as a sample for this study, which used a quantitative approach with a survey methodology.  With the use of SPSS 25 software and basic linear regression, data analysis was completed.

This study aims to analyze the influence of work ethic, work spirit, and physical work environment on employee performance at the Regional Revenue, Financial, and Asset Management Agency (BPPKAD) of Kediri City. This research employed an associative quantitative method with a descriptive approach. The population consisted of 215 employees, and a purposive sampling technique was used to select 100 respondents. Data were collected using a five-point Likert scale questionnaire that had been tested for validity and reliability. Data analysis was conducted through classical assumption tests and multiple linear regression analysis using SPSS version 26. The results indicate that work ethic, work spirit, and physical work environment have a positive and significant effect on employee performance, both partially and simultaneously. The coefficient of determination (R²) value of 0.693 shows that 69.3% of employee performance variation can be explained by the three independent variables. Therefore, improving employee performance at BPPKAD Kediri City can be achieved by strengthening work ethics, increasing work spirit, and creating a comfortable and productive physical work environment.

This study aims to analyze the effect of physical work environment, work motivation, and teamwork on employee performance at PT Adira Dinamika Multi Finance Tbk. The research employed a quantitative approach with a survey method involving all 51 employees as the total sample using a saturated sampling technique. Data were collected using a five-point Likert scale questionnaire developed from the theories of Herzberg, Luthans, and Tuckman. Validity and reliability tests were conducted to ensure instrument quality, while data were analyzed using multiple linear regression with SPSS version 26. Classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation, were performed to verify the model’s adequacy. The results indicate that the physical work environment, work motivation, and teamwork have positive and significant effects on employee performance, both partially and simultaneously. Among these variables, work motivation exerts the strongest influence on performance improvement. Overall, the three independent variables explain 84.2% of the variation in employee performance, while the remaining 15.8% is explained by other factors not included in the model. These findings highlight the importance of strengthening employee motivation, improving workplace conditions, and fostering a collaborative work culture to enhance human resource management effectiveness in the financial service industry.

This study aims to analyze the differences in financial performance between PT Ciputra Development Tbk (CTRA) and PT Pakuwon Jati Tbk (PWON) during 2019–2023 based on liquidity, profitability, solvency, and dividend policy ratios. A quantitative approach with a descriptive-comparative method was employed. The study utilized secondary data obtained from the annual financial reports of both companies listed on the Indonesia Stock Exchange. Financial ratios were analyzed, including the Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR). Data normality and homogeneity tests were conducted, followed by Independent Sample t-Test and Mann–Whitney U test using SPSS version 26 to identify statistical differences. The results indicate no significant differences between CTRA and PWON in CR, ROA, and DPR, but a significant difference in DER, where CTRA shows higher leverage compared to PWON. These findings suggest that the key distinction between the two companies lies in their capital structure rather than profitability or dividend policy, reflecting different financial management strategies within Indonesia’s property sector.

The core issue of this study focuses on the impact of media featuring illustrated words on the pre-reading skills of children in group B at TK Insan Cemerlang in Makassar City. The aim of this research is to determine the extent to which illustrated word media affects the pre-reading abilities of children in group B at the preschool. The methodology employed in this study involves conducting an experiment with a single group design, which includes both pre-tests and post-tests. he research sample is made up of 14 children from the B2 class at TK Insan Cemerlan To gather data, the researcher implemented a checklist technique to assess pre-reading development. Data collection methods included observation, interviews, and documentation. Data analysis was conducted utilizing the Wilcoxon Signed Rank Test, assisted by IBM SPSS 25 software. The findings of the study indicate a significant effect on children's pre-reading skills after they were exposed to the illustrated word media. The average score for the pre-test was 5. 5, while the average score for the post-test rose to 13. Analysis of the data using the Wilcoxon Signed Rank Test yielded an Asymp. sig (2-tailed) value of 0. 01, indicating a probability below 0. 05.

By developing a good marketing strategy, entrepreneurs can maintain their business today and consumer satisfaction has an important role in a business, shown through consumer attitudes towards purchasing products sold. This study aims to determine the influence of product quality, service quality and price on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur. The research method used is quantitative statistics. The population of this study were consumers who visited to make purchases at La Bella Restaurant, Kota Wisata Cibubur. This study uses a simple random sampling technique without certain specific criteria using the Slovin formula approach by distributing questionnaires to 85 respondents. Data collection methods using observation, interviews and questionnaires with data processing using SPSS 25. Based on the results of the study, it shows that product quality has a significant effect on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur. Service quality has a significant effect on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur and Price has a significant effect on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur. Furthermore, product quality, service quality and price have a significant effect on consumer satisfaction at La Bella Italia Restaurant, Kota Wisata Cibubur.

Based on the results of interviews with HRD BW Luxury Hotel Jambi, it is stated that there are still employees who are often late for work every month. As many as 27% of employees have less than 1 year of service, indicating a high employee turnover rate. In addition, there is no compensation system provided to employees. The employee turnover rate also reached 13%, this became the focus of my research on the influence of work environment and compensation on employee loyalty at BW Luxury Hotel Jambi. Information collection was carried out through distributing questionnaires that had proven their validity and reliability to 90 respondents selected using the total sampling technique. This research is a quantitative descriptive study that uses the clausal associative method. Data analysis was carried out using multiple linear regression tests with the help of SPSS software. The results showed that: work environment variables were in the sufficient category with a percentage of 34.4%, compensation variables were categorised as sufficient with a percentage of 36.6%, and work environment variables were categorised as good with a percentage of 42.2%. The R Square value obtained is 0.325 with a sig level. 0.00 <0.05, then the effect of work environment variables and compensation variables on loyalty is 32.5% and the rest is influenced by other factors.

The progressive dynamics of the Indonesia Stock Exchange (IDX) encourage accurate and optimized financial statement audits. Every listed company is required to prepare financial statements in accordance with accounting standards and have them verified by independent auditors registered with the capital market authority. Auditing for publicly listed companies demands high responsibility, motivating firms to improve professional standards, including maintaining timeliness in audit reporting. One of the sectors under focus is the oil, gas, and coal subsector, where some companies experience delays in financial reporting, known as audit delay. Factors influencing these delays include firm size and solvency. This study aims to analyze the effect of firm size and solvency on audit delay in companies within the oil, gas, and coal subsector listed on the IDX from 2021 to 2024. The study sample consists of 13 companies meeting the research criteria during this period. Purposive sampling was employed, and data were analyzed using classical assumption tests and multiple linear regression with SPSS version 27. Results indicate that firm size has a significant negative effect on audit delay, while solvency does not have a significant partial effect. Simultaneously, firm size and solvency significantly influence audit delay, suggesting that both variables collectively affect the timeliness of financial statement submission.

This research start with the service quality problem regarding those who wish to visit again. This research employed a descriptive research design using quantitative data. This research used both primary and secondary data sources. Tourists at the Nyarai Lubuk Alung Waterfall tourist attraction make up the research population. Using non-probability sampling techniques, the research sample consisted of 276 consumers. Purposive sampling research is the type that is carried out. A Likert scale questionnaire that has gone through validity and reliability testing is used as a collection for data tool and then processed with SPSS 25.00. The results of this research shown that service quality is in the quite agree category, namely 51.81%. Furthermore, the variable desire to visit again is in the agreed category, namely 35.51%. The impact of service quality (X) influences the desire to visit again (Y), with a score of 11.1% and 88.9% influenced by other factors. Additionally, the results of the multiple linear regression analysis yielded a t value of 0.450 with sig. 0.000 < 0.05 and a calculated F value of 1.203 with sig. 0.000 < 0.05, indicating a significant effect of the service quality variable on the desire to return.

This study aims to determine the influence of Organizational Culture (X1), Work Climate (X2), and Work Discipline (X3) on Employee Job Satisfaction (Y) at a company with 52 employees as respondents. The sampling technique used was non-probability sampling with a saturated sample method, meaning all members of the population were included in the sample. Data were collected using a structured questionnaire based on a Likert scale and then analyzed using SPSS version 25. The research employed a quantitative approach with multiple linear regression analysis to examine the relationships between the variables. The results showed that both organizational culture and work discipline had a significant and positive effect on employee job satisfaction. A strong organizational culture contributes to a shared vision, values, and sense of belonging, which enhances job satisfaction. Work discipline, on the other hand, ensures employees meet performance expectations and follow organizational rules, which promotes a stable and productive work environment. Although the work climate variable did not show as strong an influence as the other two, it still plays an important role in shaping employee perceptions and comfort in the workplace. Overall, the findings suggest that improving organizational culture and reinforcing work discipline are effective strategies for enhancing employee job satisfaction, while maintaining a supportive work climate can further support this effort.

The level of anxiety during competition needs to be considered because it can interfere with the athlete's focus, cause difficulty in controlling movements, reduce the quality of the game, and hinder the application of strategies, which overall has a negative impact on athlete performance. This study was motivated by the observation of researchers who found that there were still many athletes experiencing symptoms of anxiety, such as cold sweaty hands and nausea. The research method used was a survey with Nyak Amir's Sport Anxiety Scale (SAS) questionnaire consisting of 22 statement items. The subjects of this study were 20 athletes who had met the criteria and were analyzed using descriptive statistics with Microsoft Excel and SPSS. The results of the research on the anxiety of Dukati Taekwondo Club athletes before the match were in the “rather low” category with an average score of 41.25. However, if analyzed further based on aspects of anxiety, there are differences in anxiety levels in each aspect. The somatic aspect has the highest anxiety with a score of 15.5, showing physical symptoms such as heart palpitations and body trembling. Motor aspects with a score of 14.75, affective with a score of 5.45, and cognitive 5.55 were mostly in the moderate category, reflecting muscle tension, feelings of anxiety, and negative thoughts before competing.  

This study aims to analyze the influence of profitability, capital structure, and firm size on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Profitability is measured using Return on Assets (ROA), capital structure using the Debt to Equity Ratio (DER), firm size using total assets, and firm value using the Price to Book Value (PBV). The sample was selected through a purposive sampling method based on specific criteria, resulting in 160 firm observations. The study uses secondary data obtained from the companies’ annual financial reports published by the IDX. Data analysis was conducted using SPSS software, including descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that profitability has a positive and significant effect on firm value, meaning that companies with higher profitability tend to have higher firm value. Firm size also shows a positive and significant effect on firm value, suggesting that larger companies with greater total assets tend to achieve higher market valuation. However, capital structure does not have a significant effect on firm value, implying that the balance between debt and equity is not necessarily a key determinant of market value for companies in this sector.