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This study aims to analyze the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), and Inventory Turnover on Earning Per Share (EPS). This research employs a quantitative method with a causal-comparative ex-post facto approach. The population includes food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling technique used purposive sampling, resulting in 10 companies with a total of 40 observations. Data analysis was conducted using multiple linear regression utilizing SPSS version 25 software. The results indicate that partially, CR, DAR, and Inventory Turnover each have a significant effect on EPS. Simultaneously, these three independent variables significantly affect EPS with a determination coefficient of 83.7%. The implications of this study emphasize the importance of liquidity management, solvency, and inventory efficiency in improving corporate share profitability.

This study aims to develop an effective predictive model for identifying students at risk of academic dropout using the Decision Tree and Linear Regression algorithms. The data used are sourced from the public Kaggle dataset Students Dropout and Academic Success, which includes demographic, socioeconomic, and academic performance variables for each semester. The research method includes data preprocessing stages, such as data cleaning, label encoding for categorical variables, numeric feature normalization, and target class adjustment to focus on binary classification, namely Dropout and Graduate. The modeling process is carried out by comparing the performance of the two algorithms using evaluation metrics of accuracy, precision, and recall. The results show that the Decision Tree algorithm has superior performance compared to Linear Regression in mapping non-linear patterns in student data. Feature importance analysis revealed that the number of curricular units in the second semester and tuition payment status are the main predictors of dropout risk. These findings are expected to assist educational institutions in implementing early interventions to improve student academic success.  

This study aims to analyze the influence of the @starbucksindonesia account's use of Instagram as a communication medium on brand image following the pro-Israel boycott. The boycott arose from Starbucks' alleged involvement in the Israeli-Palestinian conflict, which triggered a decline in its reputation and negative sentiment among Indonesians. In this situation, Instagram, as a visual-based social media platform, was utilized as a primary means of shaping public opinion and responding to the crisis. The study employed a quantitative approach using an online questionnaire survey. Respondents were 100 followers of the @starbucksindonesia Instagram account, aged 18–35, and former Starbucks customers. Data analysis was conducted using validity and reliability tests, simple linear regression, t-tests, and coefficients of determination using SPSS version 27. The results showed that all research instruments were valid and reliable. The main finding demonstrated that Instagram use had a statistically significant effect on Starbucks' brand image. The coefficient of determination value indicated a strong relationship, indicating that the majority of changes in respondents' perceptions were influenced by communication via Instagram. This research supports the Uses and Effects theory, which states that social media not only serves as an information provider but also has the ability to shape consumer perceptions and attitudes. Therefore, Instagram plays a strategic role in digital communications for crisis management and brand image restoration.

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.

This study investigates the determinants of capital structure within the healthcare industry, focusing on the influence of asset structure, profitability, and company size. Given the capital-intensive nature of healthcare—characterized by significant investments in medical technology and infrastructure—understanding how these firms balance debt and equity is critical for financial sustainability and operational growth. Using a quantitative approach, this research analyzes a panel dataset of healthcare companies listed on the Indonesian Capital Market from 2018 to 2023. Furthermore, the capital structure is quantified by the debt-to-equity ratio. Meanwhile, asset structure, profitability, and company size are measured by the ratio of fixed assets to total assets, return on assets, and the natural logarithm of total assets, respectively. Moreover, the data are analyzed using multiple linear regression, supported by the classical assumption testing. As a result, asset structure has a significant positive impact on capital structure, aligning with the static trade-off theory. Conversely, profitability demonstrates a significant negative relationship with capital structure, supporting the pecking order theory. Finally, company size positively affects capital structure, indicating that larger firms have greater access to debt financing. These findings suggest that healthcare managers should optimize their asset utilization and internal reserves to maintain an efficient capital structure that supports long-term healthcare delivery and investor confidence.

This study aims to analyze the effect of transformational leadership (X1), work experience (X2), and social support (X3) on employee performance (Y) at PT Putra Sentosa Mandiri. This research also seeks to determine the partial effects of each independent variable as well as their simultaneous effect on employee performance. The research method used is a quantitative approach with primary and secondary data sources. The sampling technique applied was saturated sampling, in which the entire population was used as the sample, consisting of 34 employees of PT Putra Sentosa Mandiri. Data were collected through questionnaires, interviews, literature studies, and documentation. The data analysis techniques included validity tests, reliability tests, normality tests, linearity tests, heteroscedasticity tests, multicollinearity tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The results indicate that transformational leadership has a positive but not significant effect on employee performance, work experience has no positive and insignificant effect on employee performance, while social support has a positive and significant effect on employee performance. Simultaneously, transformational leadership, work experience, and social support do not have a significant effect on employee performance at PT Putra Sentosa Mandiri.

This study aims to examine the effect of Corporate Social Responsibility (CSR) costs and financial characteristics on tax avoidance practices among publicly listed companies with the largest market capitalization in Indonesia. The study is motivated by Indonesia’s relatively low tax ratio compared to other emerging economies in the ASEAN region, which suggests the persistence of tax avoidance practices, particularly among large corporations. Grounded in legitimacy theory and agency theory, this research empirically investigates the influence of CSR costs, profitability, leverage, liquidity, activity ratio, growth ratio, and operating cash flow on tax avoidance. The research sample consists of 50 companies with the largest market capitalization listed on the Indonesia Stock Exchange over the 2020–2024 period, employing a census sampling method and unbalanced panel data. Secondary data were obtained from annual financial reports and analyzed using panel data regression techniques. Tax avoidance is measured using the Book-Tax Differences (BTD) approach, while model selection is determined through the Chow test, Hausman test, and Lagrange Multiplier test. The results indicate that, simultaneously, all independent variables have a significant effect on tax avoidance. Partially, the activity ratio has a negative effect on tax avoidance, whereas the growth ratio and operating cash flow have a positive effect on tax avoidance. Meanwhile, CSR costs, profitability, leverage, and liquidity do not show a significant effect. These findings suggest that asset utilization efficiency tends to restrain tax avoidance behavior, while corporate growth dynamics and strong operating cash flows encourage more aggressive tax management strategies. This study provides empirical evidence from an emerging market context and offers insights for tax authorities and regulators in designing more effective, risk-based tax supervision policies.

The increasingly fierce competition in the skincare industry is driving companies to implement effective marketing strategies to increase consumer repurchase intention. This study aims to analyze the influence of influencer marketing and price on repurchase intention of Glad2Glow skincare products in Surakarta City. This study used a quantitative approach with a survey method of fifty respondents who had purchased and used Glad2Glow products. The sampling technique used purposive sampling, while data collection was conducted through questionnaires. Data were analyzed using multiple linear regression with the help of SPSS. The results of validity and reliability tests indicate that all statement items are valid and reliable and therefore suitable for use in the analysis. The results show that influencer marketing has a positive and significant effect on repurchase intention, indicating that credible influencers who are in line with the product's character can build consumer trust and encourage repurchase. In addition, price also has a positive and significant effect on repurchase intention, with a more dominant effect than influencer marketing. Consumers consider the suitability between price, quality, and product benefits before making a repurchase. The results of the simultaneous test show that influencer marketing and price together have a significant effect on repurchase intention. This study concludes that the combination of the right influencer marketing strategy and pricing that is in line with consumer value perceptions plays an important role in increasing the interest in repurchasing Glad2Glow skincare products in Surakarta City.

This study examines the impact of financial performance indicators—activity, solvency, and liquidity ratios—on profit growth in pulp and paper manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2024. The research focuses on how variations in Total Assets Turnover, Inventory Turnover, Fixed Assets Turnover, Debt to Equity Ratio, and Quick Ratio affect profitability, especially during periods of economic instability like the COVID-19 pandemic. The aim is to identify which financial ratios have the most significant influence on profit performance. A quantitative research method was employed, utilizing secondary data from 42 observations of seven manufacturing firms, selected through purposive sampling. Multiple linear regression analysis, supported by SPSS software, was used to test the hypotheses. The findings show that all five ratios collectively have a significant impact on profit variations, with an F-statistic of 2.568 and a significance value of 0.044. However, when tested individually, only Total Assets Turnover and Inventory Turnover showed significant effects, while Fixed Assets Turnover, Debt to Equity Ratio, and Quick Ratio did not. The coefficient of determination (R²) was 0.263, indicating that 26.3% of the variation in profit can be explained by the analyzed variables.

This study aims to analyze the influence of service quality, product quality, and price on customer loyalty at the online shop Patricia Aksesoris. This research is motivated by the increasingly fierce competition in the e-commerce business, which requires businesses to not only attract new customers but also retain existing ones by increasing loyalty. Customer loyalty is a crucial factor because it directly impacts business sustainability and competitive advantage. This study used a quantitative approach with a survey method, distributing questionnaires to customers who had previously purchased from Patricia Aksesoris. The sampling technique used purposive sampling. The collected data were analyzed using multiple linear regression to determine the effect of each independent variable on customer loyalty. The results indicate that service quality, product quality, and price, both partially and simultaneously, have a positive and significant effect on customer loyalty. These findings indicate that responsive and friendly service, products that meet customer expectations, and competitive pricing commensurate with product quality can increase customer loyalty. This research is expected to provide practical contributions to online shop owners in formulating marketing strategies oriented towards customer satisfaction and loyalty.

This study aims to analyze the influence of Product Ingredients and Halal Certification on Consumer Purchase Intention toward udon products in Medan City. The research background is grounded in the increasing concern of Muslim consumers regarding the clarity of product composition and the legality of halal certification, particularly for foreign food products such as Japanese udon. The study employed a quantitative approach with a causal associative design, involving respondents who had purchased udon products. Primary data were collected through questionnaire distribution, and the analysis was conducted using multiple linear regression. The findings indicate that Product Ingredients have a positive and significant effect on Purchase Intention, with ingredient information emerging as the most dominant indicator because it provides certainty regarding product safety, quality, and halal compliance. Halal Certification was also found to significantly influence Purchase Intention, with the legality of the certifying institution being the most emphasized indicator, while detailed certification information received relatively lower attention. Simultaneously, both variables explained 68% of the variation in purchase intention, with referential intention being the highest indicator, demonstrating consumers’ tendency to recommend the product to others. These results highlight that transparency of ingredients and credible halal certification are crucial factors in shaping consumer purchase intention toward udon products. The study recommends that producers improve clarity of ingredient information, display official halal certification details, and offer product innovations to increase consumers’ exploratory intentions.

Abstract. The development of digital media, especially YouTube, has made this platform not only a means of entertainment, but also a source of information, education, and self-reflection for students. Viewer satisfaction in consuming YouTube content is influenced by the quality of content presented by creators. This study aims to evaluate the impact of the quality of Nadia Omara's YouTube channel content on viewer satisfaction among students at Muhammadiyah University Kotabumi. This study applies a quantitative approach through a survey method. Data were collected through a closed questionnaire with a Likert scale distributed to 98 respondents selected using purposive sampling. The independent variable in this study is content quality, while the dependent variable is viewer satisfaction. Data analysis was conducted through validity testing, reliability testing, linearity testing, and simple linear regression analysis. Hypothesis testing was performed using the t-test (partial test) with the help of SPSS version 26 software. The results showed that the quality of Nadia Omara's YouTube channel content had a positive and significant effect on viewer satisfaction. This is evidenced by a regression coefficient value of 0.865 and a t-value of 11.937 with a significance level of 0.000 (< 0.05). These findings support the Uses and Gratifications Theory and Expectation Confirmation Theory, which emphasize the active role of the audience in evaluating media based on the fulfillment of needs and conformity with expectations empirically among college students.

This study aims to analyze the influence of auditor competence, independence, and the use of audit technology on the quality of internal audits of Regional Inspectorates and their impact on the accountability of regional financial governance. Using a quantitative approach, this study involved 154 internal auditors from three regions who were analyzed using an explanatory survey method. The data analysis method used was multiple and simple linear regression to test the relationship between variables. The results showed that auditor competence had a positive and dominant influence on internal audit quality (β = 0.402, p = 0.000), independence also had a positive influence (β = 0.298, p = 0.000), while the use of audit technology had a limited positive influence (β = 0.187, p = 0.011). Furthermore, audit quality was proven to have a significant influence on the accountability of regional financial governance with a value of β = 0.588 and R² = 0.531. These findings confirm that better internal audit quality, influenced by higher auditor competence, strong independence, and more optimal utilization of audit technology, is a key prerequisite for achieving accountability in regional financial governance.

Differences in students’ levels of learning interest are often associated with their understanding of religious values, one of which is the understanding of hadiths concerning the virtues of knowledge. Hadiths emphasizing the virtues of knowledge are believed to stimulate interest in the learning process. This study aims to examine the influence of students’ understanding of hadiths on the virtues of knowledge on their learning interest at STDI Imam Syafi’i Jember. This research employed a quantitative approach with a correlational design. A total of 130 students were selected as respondents using simple random sampling. The research instruments were tested for validity and reliability, yielding Cronbach’s alpha values of 0.838 for the variable of understanding the hadiths on the virtues of knowledge and 0.884 for the learning interest variable. The normality test using Shapiro–Wilk produced a value of 0.097, indicating that the data were normally distributed, while the heteroscedasticity test showed a significance value of 0.968, confirming that the regression model was appropriate for use. The regression analysis revealed a significance value of p = 0.001 and a coefficient of determination (R²) of 0.362. This indicates that understanding the hadiths on the virtues of knowledge has a positive influence of 36.2% on students’ learning interest, while the remaining 63.8% is influenced by other factors. These findings affirm that understanding the values contained in hadiths on the virtues of knowledge plays an important role in enhancing students’ learning interest.

This study aims to analyze the effect of service quality and trust on members’ decisions to use the services of Koperasi Simpan Pinjam (KSP) Pamuji in the Soloraya region. Savings and loan cooperatives play an important role in providing financial access for the community; therefore, service quality and members’ trust are crucial factors in sustaining cooperative services. This research employs a quantitative approach with an explanatory research design. Data were collected through a structured online questionnaire distributed to 201 respondents selected using purposive sampling techniques. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 27. The results indicate that service quality has a positive and significant effect on service usage decisions, as evidenced by a regression coefficient of 0.504 and a significance value below 0.05. Trust also shows a positive and significant effect on service usage decisions with a regression coefficient of 0.375. Simultaneously, service quality and trust explain 82.5% of the variation in service usage decisions. These findings confirm that positive service experiences and high levels of trust are key determinants in encouraging members to use cooperative savings and loan services. The results of this study are expected to provide practical insights for cooperative managers in formulating strategies to improve service quality and strengthen members’ trust in order to enhance sustainability and competitiveness.

People's lifestyles utilizing social media have significantly enabled commercial brands to enhance promotion activities, often through the use of Influencers, which clearly present information regarding product quality and attract consumers to make purchasing decisions. This study aims to determine the extent of the influence of Influencers and product quality on purchasing decisions specifically at the Repeat Hungry culinary business in Bekasi. This research adopted a quantitative approach and was conducted at Comby Food Corner Repeat Hungry. Data was collected by distributing questionnaires to 100 Repeat Hungry customers using purposive sampling. The questionnaire results were measured using a Likert scale. Data analysis was performed using multiple linear regression with SPSS software. The findings of the Partial Test and Simultaneous Test indicate that both the Influencer variable and the product quality variable, either partially or simultaneously, possess a positive and significant effect on purchasing decisions. The research demonstrates that the positive influence of Influencers and high product quality, when executed concurrently and effectively, will lead to increased sales for the business. However, the study's scope was limited to promotion solely through the Instagram social media platform and involved samples only within the Bekasi area.  

This research aims to analyze the influence of job placement, fringe benefits, and work facilities on the performance of employees at Jawa Pos Kediri, both partially and simultaneously. The method used is quantitative with a descriptive and associative approach. Data were collected through the distribution of questionnaires to 50 respondents who are employees of Jawa Pos Kediri. The data analysis techniques used include multiple linear regression, t-test (partial), F-test (simultaneous), and the coefficient of determination (R²). The results indicate that both partially and simultaneously, job placement, fringe benefits, and work facilities have a positive and significant impact on employee performance. The R² value of 0.944 indicates that 94.4% of the variation in employee performance can be explained by these three variables, while the remaining 5.6% is influenced by other factors. Therefore, this study emphasizes that appropriate job placement, adequate benefits, and sufficient work facilities are important factors in improving employee performance at Jawa Pos Kediri. Thus, the company management needs to pay more attention to these three aspects to create a productive and sustainable work environment.

Competition in acquiring young talent is increasing, so employer branding strategies  are an important element for organizations in attracting the interest of generation Z. As digital natives, generation Z has different characteristics and expectations, including the need for career development, work-life balance, organizational reputation, and an inclusive work culture (Smith, 2022). In the midst of global competition and the increasingly dominant use of digital technology in the job search process, companies are required to build an authentic and relevant employer image in order to increase the attractiveness of their talents. Previous research has shown that employer branding has a significant effect on the interest in applying for jobs for generation Z, either directly or through mediating factors such as organizational reputation and person-organization fit (Backhaus & Tikoo, 2004; Jiang & Iles, 2024). Based on this phenomenon, this study aims to analyze the influence of employer branding on the interest in applying for jobs of Generation Z and examine the role of organizational reputation and person organization fit as a mediation variable. The study used a quantitative approach with a survey method of Generation Z respondents who were looking for a job, then analyzed using multiple regression and bootstrapping mediation test. The results of the study show that employer branding has a positive and significant effect on the interest in applying for jobs for generation Z, and this influence is stronger when the reputation of the organization and the person-organization fit plays the role of mediator. These findings affirm the importance for organizations to build a positive image, provide an inclusive work culture, and highlight the value match between companies and applicants in order to be able to compete in the fight for young talent in the digital era.

The game industry in Indonesia has shown significant growth in recent years, along with the increasing public interest in high-quality video games. AAA (triple-A) games such as Grand Theft Auto VI (GTA VI) rely heavily on trailers as their primary promotional tool to introduce the game’s atmosphere, visual quality, and complex storytelling. GTA is widely recognized as a pioneer in realistic visuals, deep narratives, and social criticism delivered through iconic storytelling, making it highly appealing to potential consumers. This study aims to examine the influence of visual narrative in the GTA VI trailer on consumers’ purchase intention within the Indonesian GTA V Roleplay Facebook community. The theoretical framework is based on Marketing Communication Theory, Visual Narrative Theory with the dimensions of clarity, realism, dynamism, and continuity, as well as Purchase Intention Theory consisting of transactional, referential, preferential, and exploratory intentions. A quantitative approach was employed using a survey method, with questionnaires as the data collection instrument. The sample was selected using simple random sampling and calculated using the Slovin formula with a 5% margin of error, resulting in 92 respondents. The results indicate that the visual narrative variable achieved the highest mean score in the realism dimension (3.29), while purchase intention recorded the highest mean score in the transactional intention dimension (3.79). Simple linear regression analysis reveals that visual narrative has a significant influence on purchase intention, with a correlation coefficient (R) of 0.918. The coefficient of determination (R²) of 0.843 indicates that 84.3% of purchase intention is influenced by visual narrative, while the remaining 15.7% is affected by other factors beyond this study.

Micro, Small, and Medium Enterprises (MSMEs) are a vital pillar of the Indonesian economy, contributing 61% to GDP and employing 97% of the workforce. Despite their importance, MSMEs face a high failure rate of 78–80%, with financial management problems accounting for 82% of failures. This study aims to analyze and prove the influence of risk management on the success of entrepreneurial efforts in MSMEs, while also measuring its contribution in explaining variations in business success. Using a quantitative approach with a survey method, the research involved 100 purposively selected respondents who met criteria of operating for at least two years and employing at least one worker. Data analysis included validity and reliability tests, classical assumption tests, simple linear regression, t-test, and coefficient of determination (R²). Results confirmed that all instruments were valid and reliable, with data meeting normality and heteroscedasticity assumptions. Regression analysis produced the equation Y = 5.428 + 0.724X, showing that risk management positively influences business success. The t-test confirmed significance, while R² = 0.403 indicated that risk management explains 40.3% of success variation. The findings conclude that effective risk management significantly enhances MSME sustainability and entrepreneurial success.