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This study aimed to analyze the effect of credit risk on profitability with liquidity as a mediating variable in banking companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The study employed a quantitative approach with an explanatory research design. Secondary data were obtained from annual financial statements, and the sample consisted of 31 banking companies selected through purposive sampling from a total of 47 companies. The research variables included credit risk as the independent variable, profitability proxied by Return on Assets (ROA) as the dependent variable, and liquidity proxied by the Loan to Deposit Ratio (LDR) as the mediating variable. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through the assessment of the measurement model and the structural model. The results indicated that credit risk did not affect profitability and did not affect liquidity, while liquidity affected profitability. The findings also demonstrated that liquidity did not mediate the relationship between credit risk and profitability. The study implied that liquidity management played an important role in supporting bank profitability, whereas the influence of credit risk on profitability during the study period was likely driven by other factors outside the proposed model. This study provided empirical evidence on banking performance dynamics in 2022–2024; however, generalization should have been made cautiously due to the limited observation period and the variables included.

This Study aims to examine the effect of job placement on employee performance through competence as an intervening variable the sample consisted of 64 employees of the Regional Office of Youth, Sport, and Tourism of Morowali Regency. The sampling technique used was saturated sampling. Data were collected using questionnaires and anlyzed with the assistance of the SmartPLS 4 program. The result of the study indicate that job placement and competence have a direct thourism of Morowali Regency. In addition, job placement has an indirect effect on employee performancethtougt competence at the same institution. The coefficient of determination shows an R-square value of 0,182, indicating that 18.2% of the experience, while 80.8% is influenced by other factors not examined in this study. Meanwhile, competence obtained an R-square value of 1.134, indicating that 13.4% of the variance in competence is influenced by job placement, while 80.6% is influenced by other variable not examined is this study.

The restructuring of Indonesian state-owned enterprises (SOEs) and their subsidiaries following the establishment of Danantara has generated new organizational demands, particularly regarding employees’ psychological preparedness for change. This article develops a quantitative research framework to examine the effects of change communication, transformational leadership, job insecurity, and organizational culture on employees’ readiness for change, with perceived organizational support serving as a moderating variable. The study is designed as an explanatory survey targeting employees of PT Krakatau Steel subsidiaries affected by restructuring. Data are intended to be collected using a five-point Likert-scale questionnaire and analyzed through partial least squares structural equation modeling (PLS-SEM). The article proposes that change communication, transformational leadership, and organizational culture positively influence readiness for change, whereas job insecurity exerts a negative effect. In addition, perceived organizational support is expected to strengthen the positive effects of change communication, transformational leadership, and organizational culture while attenuating the negative effect of job insecurity. The article contributes to the organizational behavior literature by offering a contextually grounded framework for understanding employee responses to restructuring in SOE subsidiaries. It further highlights the strategic importance of organizational support in sustaining employees’ readiness to navigate changes in governance, work systems, and organizational direction.

This study aims to analyze and obtain empirical evidence regarding the effect of profitability, leverage, and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This research method uses a quantitative approach with secondary data in the form of annual financial reports obtained from the official IDX website and related company websites. The sampling technique used a purposive sampling method to obtain a sample of companies that met the research criteria during the observation period. The dependent variable in this study is tax avoidance, which is proxied by the Effective Tax Rate (ETR), while the independent variables consist of profitability as measured by Return on Assets (ROA), leverage as measured by the Debt to Equity Ratio (DER), and sales growth as measured by annual sales growth. The data analysis technique uses panel data regression through the stages of selecting the best model, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that profitability, leverage, and sales growth simultaneously influence tax avoidance. Partially, profitability influences tax avoidance, while leverage and sales growth do not.

This study aims to analyze and examine the effect of financial literacy and self-control on financial management behavior, with financial attitude as an intervening variable among accounting students at universities in Lamongan. This research employed a quantitative approach using a survey method through questionnaire distribution via Google Form. The population consisted of accounting students at universities in Lamongan, with a total sample of 232 respondents selected using probability sampling with a simple random sampling technique. Data analysis was conducted using Partial Least Square–Structural Equation Modeling (PLS-SEM) version 4.0. The results indicate that financial literacy does not have a significant effect on financial management behavior, while self-control has a significant effect on financial management behavior. Furthermore, financial literacy and self-control significantly influence financial attitude, and financial attitude significantly affects financial management behavior. Financial attitude is also proven to significantly mediate the relationship between financial literacy and self-control on financial management behavior.

Public companies must maintain sustainability, as it is related to their value. A company's value can be measured by its share price; a higher market price indicates a company's financial performance and investment returns for investors. A phenomenon has been observed in the consumer non-cyclical sector, which experienced declines and fluctuations in value from 2020 to 2024. This phenomenon indicates that falling share prices lead to a decline in company value. This study aims to analyze the influence of Corporate Social Responsibility, Tax Avoidance, and Dividend Policy on Company Value in companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange during the 2020-2024 period. The study sample consisted of 10 companies with 50 data observations selected using a purposive sampling technique. Data analysis was conducted using panel data regression with the help of EViews 12 software. The results of the study indicate that (1) Corporate Social Responsibility, Tax Avoidance, and Dividend Policy as a whole have an effect on Company Value, (2) Corporate Social Responsibility partially has no effect on Company Value, (3) Tax Avoidance partially has no effect on Company Value, (4) Dividend Policy partially has no effect on Company Value. These findings prove that Corporate Social Responsibility, Tax Avoidance, and Dividend Policy together are able to influence company value, even though each variable does not have an effect on company value.

This study aims to analyze the influence of Psychological Capital, work motivation, and workload on the performance of Training Officers at the Infantry Education Center (Pusdikif) of the Indonesian Army's Infantry Training Center (Pussenif. This study uses a quantitative approach with an explanatory survey design. The research population consists of all 60 non-commissioned officer trainers at Pusdikif Pussenif TNI AD. Data collection was conducted using a five-point Likert scale questionnaire. Data analysis was performed using multiple linear regression with the help of SPSS 29. The results show that Psychological Capital has no significant effect on the performance of non-commissioned officer trainers. Work motivation has a positive and significant effect on performance and is the most dominant variable. Workload has a positive and significant effect on performance. Simultaneously, Psychological Capital, work motivation, and workload have a significant effect on the performance of Training Officers. The research model has a very strong relationship (R = 0.856) with an explanatory power of 73.3%. This study shows that the performance of military trainers is more influenced by work motivation and task demands than by personal psychological factors. The results of this study are expected to serve as a basis for the leadership of the Indonesian Army's education units in increasing work motivation and managing the workload of trainers proportionally to support the improvement of military education performance.

This study was designed to examine the influence of servant leadership on employee engagement, while also analyzing its relationship with job satisfaction and how job satisfaction influences overall employee engagement. The focus of this study also included an analysis of the role of job satisfaction as a mediating variable at the Jambi Province Public Works and Housing Agency (PUPR). The researchers employed a quantitative approach by distributing a Likert-scale questionnaire to a sample of 59 employees. Prior to drawing conclusions, the primary data was validated through validity and reliability tests, then statistically analyzed using SmartPLS 4.0 software to test each proposed hypothesis. Field observations indicated that the implementation of servant leadership was in the good category, accompanied by high levels of employee engagement and a satisfactory job satisfaction index. Empirically, this study confirmed that servant leadership has a positive and significant influence on both employee engagement and job satisfaction. Furthermore, job satisfaction was found to act as a mediating variable linking the influence of servant leadership on employee engagement. Referring to these findings, it is recommended that management prioritize aspects of well-being, competency development, and recognition of staff contributions. In addition, creating a supportive and collaborative organizational climate is essential to maintaining stable employee satisfaction and engagement.

Menstrual cycle irregularities are a prevalent reproductive health issue among adolescent girls, often linked to dietary imbalances that contribute to hormonal disruption and nutrient deficiencies. This study aimed to analyze the relationship between dietary patterns and menstrual cycles among female students at Ambassador High School. A cross-sectional design was employed with stratified random sampling, involving 30 female students. Data were collected using structured questionnaires covering dietary patterns (frequency, food types, nutritional intake, and eating habits) and menstrual cycle characteristics (regularity, duration, and complaints). The Chi-Square test was used to assess associations between variables at a significance level of p < 0.05. Results indicated that 56.7% of respondents had unbalanced diets characterized by high fast-food consumption, low fruit and vegetable intake, and frequent meal skipping. Menstrual cycle irregularities were reported in 60% of respondents. Statistical analysis revealed a Chi-Square value of 4.420 with a p-value of 0.035, confirming a significant relationship between diet and menstrual cycle. Cross-tabulation showed that 76.5% of students with unbalanced diets experienced irregular cycles compared to 38.5% with balanced diets. These findings highlight the importance of nutrition education and healthy food provision in schools to support adolescent reproductive health.

The rapid growth of beverage franchises in Indonesia, particularly MIXUE with over 4,000 outlets, necessitates an in-depth examination of the financial management strategies underlying its success. This study aims to analyze the effects of working capital management, supply chain support, and operational cost efficiency on financial performance, as well as to evaluate the investment feasibility of the MIXUE franchise in Indonesia. A mixed-methods sequential explanatory approach was employed, utilizing multiple regression analysis and capital budgeting methods including Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Return on Investment (ROI). Data were collected from 50 franchise outlets across Jakarta, Bandung, Surabaya, and Semarang during 2022-2024, supplemented by in-depth interviews with 15 franchisees and 3 regional managers. Results reveal that all three independent variables significantly and positively affect financial performance: working capital management (β = 0.412; p = 0.002), supply chain support (β = 0.358; p = 0.008), and operational cost efficiency (β = 0.486; p < 0.001) with R² = 0.684. Investment feasibility analysis indicates an average positive NPV of IDR 290.1 million, IRR 36.5%, PP 22.2 months, and ROI 56.5%. This study contributes novel insights by integrating financial and supply chain analysis within the context of beverage franchising in emerging Asian markets, providing a comprehensive evaluation framework for prospective investors and franchise system developers.

This study aims to examine the extent to which taxpayers’ attitudes toward e-filing influence tax compliance, with the implementation of e-filing positioned as a mediating variable among employees of PT Selalu Cinta Indonesia (SCI) registered at the Primary Tax Office (KPP Pratama) of Salatiga City. The population comprised 18,244 employees, from which a sample of 100 respondents was selected using purposive sampling. Data were processed and analyzed using simple linear regression and path analysis. The results indicate that attitudes toward e-filing have a significant effect on taxpayer compliance (t = 7.708; sig. < 0.001) and also significantly influence the level of e-filing implementation (t = 7.644; sig. < 0.001). Furthermore, the implementation of e-filing has a significant impact on taxpayer compliance (t = 150.765; sig. < 0.001). Additional findings reveal that e-filing implementation acts as a partial mediator in the relationship between attitudes toward e-filing and taxpayer compliance, with a total effect value of 1.225. Overall, these findings reinforce the Theory of Planned Behavior framework, which posits that positive attitudes toward a system can foster the formation of specific behaviors, particularly in the context of tax compliance.

The study aims to determine whether there is a positive and significant influence between water tariffs and service quality on customer satisfaction of Perumda Air Minum Tirta Perwitasari, Purworejo Regency, Pituruh Branch. Data collection uses observation, interview, questionnaire, literature study, and documentation techniques. The population in this study are customers of Perumda Air Minum Tirta Perwitasari, Purworejo Regency, Pituruh Branch who have subscribed for at least 1 (one) year. The sample used in this study was 100 people using purposive sampling technique. The data obtained were analyzed using multiple linear regression, coefficient of determination, t test and f test. There is a low relationship between water rates and customer satisfaction indicated by the correlation value between the two variables of 0.393 and there is a strong relationship between service quality and customer satisfaction indicated by the correlation value between the two variables of 0.672. The regression calculation between the water rate variable and service quality on customer satisfaction produces a regression of Y = 8.961 + 0.091 X1 + 0.566 X2 + e. Hypothesis testing produces a t count of the water rate variable smaller than the t table (0.756 < 1.661) and a significant value (0.451 > 0.05). Hypothesis testing produces a t count of the service quality variable (X2) greater than the table (7.305 > 1.661) and a significant value of (0.000 < 0.05). Hypothesis testing produces an f count greater than f table (40.376 > 3.09) and a significant value of (0.000 <0.05).

The postpartum period is an important time for the mother's physiological recovery after childbirth, during which various bodily changes are still ongoing and health risks, including changes in blood pressure, may occur. One factor that is thought to affect blood pressure during the postpartum period is dietary patterns, particularly high sodium intake. Salted fish is a food commonly consumed by the community and is known to have a high salt content. This study aims to analyze the effect of salted fish consumption on blood pressure in postpartum mothers from day 1 to day 28. This study used a quantitative approach with an analytical observational design through a cross-sectional method. The study sample consisted of 20 postpartum mothers on days 1–28 who were selected using purposive sampling. The independent variable was salted fish consumption, while the dependent variable was the systolic blood pressure of postpartum mothers. Data were collected through interviews using a structured questionnaire and blood pressure measurements with a standard tensiometer. Data analysis was performed using univariate and bivariate methods. The Shapiro–Wilk normality test showed that the data were not normally distributed, so the analysis was continued with the Wilcoxon test. The results of the study show a significant difference between systolic blood pressure before and after exposure to salted fish consumption, indicating that consumption of foods high in salt affects changes in blood pressure in postpartum women. This study concludes that salted fish consumption has the potential to affect the blood pressure of postpartum women. Therefore, nutrition education related to limiting the intake of foods high in salt during the postpartum period needs to be improved as part of efforts to prevent postpartum hypertension.

Multicollinearity is one of the common issues in multiple linear regression that can lead to instability in the estimation of regression coefficients. This study aims to examine the impact of multicollinearity on regression models and to evaluate the use of Ridge Regression as an alternative estimation method. The study employs simulated data consisting of 1,000 observations, including one dependent variable and four independent variables designed to exhibit high correlation. The analysis begins with model estimation using the Ordinary Least Squares (OLS) method, followed by multicollinearity testing using the Variance Inflation Factor (VIF). The OLS results indicate that most independent variables significantly influence the dependent variable, with a coefficient of determination (R²) of 0.9863. However, the high VIF values reveal the presence of strong multicollinearity in the model. To address this issue, Ridge Regression is applied, with the optimal penalty parameter determined through cross-validation, yielding a lambda value of 4.201589. The results show that the regression coefficients in the Ridge model undergo shrinkage, resulting in greater stability compared to the OLS estimates. Model evaluation indicates that the Mean Squared Error (MSE) for the OLS model is 24.77, whereas the Ridge model produces an MSE of 29.72. Although the Ridge model exhibits a slightly higher MSE, it effectively mitigates the impact of multicollinearity and provides more stable parameter estimates.

The study aims to analyze in greater depth the influence of work motivation and employee loyalty on employee performance at PT ABC. This research employs a quantitative approach with an explanatory design intended to systematically explain the relationships among variables. Data were collected through the distribution of questionnaires using a Likert scale (1–5) to employees with a minimum of one year of tenure, as they are considered to have an adequate understanding of organizational conditions. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS 4 software to obtain more accurate and comprehensive results. The findings indicate that all research indicators have met the established validity and reliability criteria. The structural model test shows that work motivation has a positive and significant effect on employee performance (β = 0.207; p = 0.007), and employee loyalty also has a positive and significant effect (β = 0.718; p = 0.000). The R-square value of 0.753 indicates that both variables are able to explain 75.3% of the variation in employee performance. These findings emphasize that work motivation and employee loyalty play important roles in improving performance, with loyalty being the most dominant factor influencing employee performance.

This study aims to analyze the factors that influence consumer purchasing decisions on the Shopee e-commerce platform. The variables studied include promotion (X1), price (X2), product completeness (X3), and product quality (X4) on purchasing decisions (Y). This study uses a quantitative approach with a survey method, where data is collected through questionnaires distributed to active Shopee users. The research sample consisted of 100 respondents selected using a specific sampling technique (eg purposive sampling). Data analysis was carried out using multiple linear regression techniques to determine the effect of each independent variable on the dependent variable. The results of the study show that all independent variables, namely promotion, price, product completeness, and product quality, simultaneously have a significant effect on consumer purchasing decisions. Partially, the variables promotion (X1), price (X2), product completeness (X3), and product quality (X4) on purchasing decisions (Y) have the greatest influence on purchasing decisions. These findings emphasize the importance of a marketing strategy that focuses on attractive promotions, competitive pricing, completeness of products offered, and improving product quality to improve consumer purchasing decisions on Shopee e-commerce. This research is expected to contribute to the development of marketing strategies in e-commerce, especially for Shopee, as well as being a reference for further research in similar fields.

The study aims to determine whether partially and simultaneously there is a positive and significant influence of the independent variables—price, promotion, and brand image—on the dependent variable, which is the purchase decision. The population in this research consists of Honda motorcycle consumers in Purworejo Regency. The sampling method used is purposive sampling, with a total sample size of 100 respondents. Data collection was conducted using questionnaires with alternative answer choices based on a Likert scale consisting of 5 options. The questionnaires were pre-tested and fulfilled the requirements for validity and reliability.The data were analyzed using multiple linear regression analysis through t-tests and F-tests. The independent variables are price, promotion, and brand image, while the dependent variable is the purchase decision. The results of the study show that, partially, price has a positive and significant influence on purchase decisions; promotion has a positive and significant influence on purchase decisions; and brand image has a positive and significant influence on purchase decisions. Simultaneously, price, promotion, and brand image collectively have a positive and significant influence on purchase decisions.

This study aims to determine how the implementation of Good Corporate Governance (GCG) is carried out in the management of   School Operational Assistance (BOS) funds at SMP Negeri 18Purworejo. The variables used in this research are transparency and accountability. This research was conducted during the 2024 implementation of GCG in BOS fund management. The research method applied was qualitative, with data collected through observation, interviews, and documentation study. The respondents in this study consisted of the Principal, the BOS Treasurer, representatives of the School Committee, teachers, and  parents. The  findings reveal  that the  implementation of  Good Corporate Governance (GCG), particularly the principles of transparency and accountability in BOS fund management at SMP Negeri 18 Purworejo, has been carried out effectively. BOS funds are managed openly by involving stakeholders from the planning stage to the utilization and accountability process. The management of BOS funds is implemented in accordance with the technical guidelines outlined in the Regulation of the Minister of Education, Culture, Research, and Technology Number 63 of 2023. This indicates that the school has managed the funds in a transparent and accountable manner. It is suggested that school should also publish BOS fund utilization information on the school`s official website to ensure broader public access.

This study aims to analyze the effect of governance, competence, and work culture on employee performance effectiveness at Perumda BPR Garut. The research method used is a quantitative approach with descriptive and verificative analysis. The research population includes all employees, with a total sample of 98 respondents determined using a random sampling technique. Data were collected through questionnaires and analyzed using path analysis with the assistance of SPSS software. The results show that descriptively, governance, competence, work culture, and employee performance effectiveness are in the moderately high to high category. Verificative analysis indicates that governance, competence, and work culture have a significant effect on employee performance effectiveness both partially and simultaneously. Governance is the most dominant variable, followed by work culture and competence. Simultaneously, these three variables contribute 80.0% to employee performance effectiveness, while the remaining 20.0% is influenced by other factors outside the research model. This study emphasizes that governance plays a very important role in improving employee performance effectiveness. Therefore, strengthening a transparent, accountable, and fair governance system, along with continuous development of competence and work culture, becomes a key factor in achieving optimal organizational performance.

Digital revolution and the disruption of the global labor market have made public organizations, especially vocational training institutions, even more complicated. This study seeks to examine the impact of dynamic skills on institutional resilience, with innovative leadership serving as a mediating variable. The study employed a quantitative methodology, utilizing data collected from 180 employees at the Medan Vocational and Productivity Training Center (BBPVP). We used Structural Equation Modeling based on Partial Least Squares (SEM-PLS) to look at the data. The findings indicate that dynamic capabilities exert a positive and significant influence on institutional resilience, underscoring the necessity for an organization to identify, capitalize on opportunities, and adapt to change. Dynamic qualities also have a big effect on inventive leadership, which is very important for making organizational change happen. Innovative leadership demonstrably influences institutional resilience and serves as a partial mediator between dynamic capabilities and institutional resilience. This research offers a theoretical advancement by synthesizing institutional theory, dynamic capacities, and innovative leadership to elucidate public organizational resilience. In practical terms, the findings of this study have significant significance for enhancing the adaptive capacity of vocational training institutions in the context of digital disruption.