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The auditor's responsibilities include not only assessing the accuracy of financial statements and detecting fraud, but also evaluating the company's ability to continue its business on an ongoing basis. This responsibility arises from the expectations of shareholders and other stakeholders that auditors provide timely and relevant information about the company's future prospects to support rational and evidence-based investment decision-making. In this context, audit opinions related to business continuity are an important instrument in reducing information asymmetry between management and investors. This study aims to analyze the impact of liquidity, solvency, and audit quality on the issuance of business continuity declarations. The research sample consisted of coal mining companies listed on the Indonesia Stock Exchange between 2014 and 2017, a period marked by fluctuations in commodity prices and global economic uncertainty. Logistic regression is used as an analysis method because dependent variables are dichotomous. The results showed that audit quality had a significant negative impact on the issuance of business continuity declarations, while liquidity and solvency did not have a significant impact on the issuance of the declarations, indicating that the factors of governance and auditor independence were more decisive than short-term financial conditions.

Delays in the submission of audited financial reports (audit report lag) remain a problem for public companies in Indonesia because they can reduce the relevance of information for investors and stalk holders. This study aims to analyze the effect of profitability, solvency, liquidity, operational complexity, and company size on audit report lag in property and real estate companies listed on the Indonesia stock exchange for the period 2022-2024. The research method used is quantitative with panel data regression analysis using Random Effect Model (REM). The results show that profitability and solvency have a negative effect on audit report lag, while company size have no effect. Simultaneously, all independent variables affect audit report lag. This study emphasizes the importance of financial performance and operational complexity in determining the timeliness of audited financial reporting.

Psychology personnel in primary healthcare centers (Puskesmas) play a strategic role in delivering mental health services at the primary level; however, they are frequently confronted with complex and multifaceted job demands. This study aims to examine the effects of workload and work stress on the job performance of psychology personnel in Puskesmas in Surabaya City. A quantitative approach with a correlational cross-sectional design was employed. The study population comprised all psychology personnel working in Puskesmas in Surabaya City, with total sampling applied, resulting in 63 respondents. Workload and work stress were measured using five-point Likert scales, while job performance was assessed based on monthly psychology service reports. Data were analyzed using multiple linear regression analysis. The results indicate that the majority of psychology personnel experienced high workload levels and relatively high work stress, whereas overall job performance was predominantly categorized as good. Regression analysis revealed that workload and work stress simultaneously had a significant effect on job performance, and partially both variables exerted a negative effect on performance. These findings suggest that although psychology personnel are generally able to maintain adequate performance, excessive workload and elevated work stress may potentially undermine performance in the long term if not properly managed. Therefore, this study highlights the importance of systematic workload management and work stress intervention strategies to sustain the quality of psychological services in primary healthcare settings.

Ideally, final-year undergraduates are expected to demonstrate psychological maturity and a clear sense of future direction. However, the pressure of academic demands and social expectations often precipitates a "quarter-life crisis," triggering profound anxiety during this transitional phase. This study investigates the relationship between religiosity and the quarter life crisis among final-year students at Universitas Ibrahimy Situbondo. Employing a quantitative correlational design, the study involved 149 students selected via convenience sampling from a population of 237. Data were collected using the Religiosity Scale and the Quarter-Life Crisis Scale, then analyzed using simple linear regression with JASP version 0.19.1.0. Contrary to common assumptions in religious settings, the findings revealed that religiosity was not significantly associated with the quarter life crisis (p = .105 > .05). The effective contribution of religiosity in explaining the variance of the crisis was minimal (R2 = 0.018 or 1.8%), indicating that 98.2% of the phenomenon is driven by factors outside the scope of this study. These results suggest that religiosity is not a sole predictor capable of buffering against quarter life crisis. Consequently, further research should explore other potential mitigating variables, such as social support, self-efficacy, or career adaptability, particularly within Islamic boarding school-based university environments.

This study aims to analyze the influence of Fear of Missing Out (FoMO) and lifestyle on personal financial planning of Generation Z in Medan City with financial literacy as a moderating variable. Generation Z has unique characteristics, including a tendency to exhibit consumptive behavior influenced by technology and social media, which is often reinforced by feelings of FoMO. The type of research used in this study is quantitative research. By using data collection techniques with survey or questionnaire methods. The results of this study show that the Fomo value variable (X1) has a calculated t value of (3.427). This value is greater than the t table value of 1.985. This can be interpreted that Fomo (X1) has a significant effect on Financial Planning, and the significant value of the t test is 0.004 <0.05, so the first hypothesis is accepted. The Lifestyle value variable (X2) has a calculated t value of (5.976). This value is greater than the t table value of 1.985. This can be interpreted as meaning that Lifestyle (X2) has a significant effect on Financial Planning, and the t-test significance value is 0.021 <0.05, thus the second hypothesis is accepted. The interacted variables of FoMo and Financial Literacy obtained a calculated t-test result of 2.259>t-table 1.985 and have a significance value of 0.005 <0.05. The interacted variables of Lifestyle and Financial Literacy obtained a calculated t-test result of 9.581>t-table 1.985 and have a significance value of 0.001 <0.05.

This study aims to analyze how work skills and work flexibility affect work productivity through job satisfaction as an intervention variable among Gojek partners in the Malang City area. This study uses a quantitative methodology with a causality design. Using simple random sampling, questionnaires were sent to 120 selected Gojek partners to obtain initial data. A Structural Equation Modeling (SEM) based on linear regression analysis was used to analyze the data. This was done using the SPSS program. The results of the study indicate that work skills and work flexibility positively and significantly affect the productivity of Gojek partners. In addition, job skills and work flexibility also have a positive and significant effect on job satisfaction. Job satisfaction is also proven to have a positive and significant effect on work productivity, and also functions as a mediating variable in the relationship between job skills and work flexibility and work productivity. The results show that job satisfaction can increase with job skills and a more flexible work environment. Ultimately, this will have an impact on increasing the productivity of Gojek partners. It is hoped that this research will help digital platform managers create more flexible and sustainable HR management strategies.

Adolescents require higher levels of nutrients for physical growth and development, but the current trend is for adolescents to prefer instant foods such as junk food, spicy foods and foods containing unhealthy additives. This has led to the emergence of various diseases, one of which is gastritis. This condition is even more risky for female students living in Islamic boarding schools with busy activities and irregular meal schedules, thus requiring efforts to prevent gastritis. This study aims to determine the gastritis prevention behaviour of female students at Ma'had Asy-Syakur MAN 2 Kediri. This study uses a descriptive design with one variable, namely gastritis prevention behaviour. The research population consisted of students living at Ma'had Asy-Syakur MAN 2 Kediri, with a total of 59 respondents. Data collection was conducted using a gastritis prevention behaviour questionnaire. The results showed that almost all respondents (81.36%) had gastritis prevention behaviours in the adequate category, with a small portion in the good category (18.64%). The female students' busy and well-scheduled activities, accompanied by the implementation of discipline, regular meal arrangements, and the provision of stomach-friendly menus, contributed to the formation of gastritis prevention behaviour. The most common preventive behaviour was avoiding spicy foods, due to habits, taste preferences, and socio-cultural factors that had been established. This study recommends the need for health education that not only focuses on increasing knowledge but also changing attitudes and habits so that gastritis prevention behaviour can be further optimised.

Company value is an important indicator that reflects company performance and investor perceptions of future business prospects and sustainability. Various strategic decisions made by management, such as capital intensity management, investment decisions, and tax aggressiveness policies, play a significant role in shaping company value. This study aims to examine and analyze the effect of capital intensity, investment decisions, and tax aggressiveness on company value through a literature review approach. The method used is a literature review by examining various relevant national and international scientific articles obtained from academic databases such as Google Scholar, Publish or Perish, and SINTA. The results of the study show that capital intensity has a positive effect on company value because it reflects long-term production capacity and operational efficiency. Investment decisions have also been proven to have a positive effect on company value because they signal management's optimism about future growth prospects. Meanwhile, tax aggressiveness can increase company value through tax savings and increased cash flow, but it has the potential to cause reputational and governance risks if done excessively. Overall, the reviewed literature shows that these three variables have an impact on company value, with the caveat that optimal and transparent management is necessary. This study is expected to serve as a reference for further research and as a consideration for company management and investors in making strategic decisions.

PT. Hakaaston Sungai Lansek is a company engaged in manufacturing and infrastructure construction. This study aims to analyze the effect of performance appraisal and training on employee performance through work ability as an intervening variable at PT. Hakaaston Sungai Lansek. The population and sample consist of all employees of the company. Data were collected through questionnaires and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with SmartPLS 3.0. The results of the study indicate that performance appraisal does not have a positive and significant effect on work ability, while training has a positive and significant effect on work ability. Furthermore, performance appraisal has a positive and significant effect on employee performance, whereas training does not have a positive and significant effect on employee performance. Work ability is proven to have a significant effect on employee performance. The results of the indirect effect analysis show that work ability is not able to mediate the effect of performance appraisal on employee performance; however, it is able to mediate the effect of training on employee performance. Thus, work ability plays an important role in improving employee performance, particularly through the effective implementation of training.

This study aims to analyze the effect of compensation and work environment on work morale with work motivation as an intervening variable at PT. Dofla Jaya Properti Padang. The research sample was determined using a saturated sampling technique. The research method used is a quantitative approach with data analysis using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) version 3.0. The results of the study indicate that compensation has a significant effect on work motivation, compensation has a significant effect on work morale. And the work environment has no effect and is not significant on work motivation, the work environment has no effect and is not significant on work morale. And work motivation is able to mediate the effect of compensation on work morale, work motivation is not able to mediate the effect of the work environment on work morale. The conclusion of this study shows that increasing employee work morale is more effectively done through providing appropriate compensation and increasing work motivation.

Adolescence has problems, one of which is reproductive health. Factors that influence reproductive health include socioeconomic and demographic factors, cultural and environmental factors, psychological factors, and biological factors. This study aims to determine the factors related to the reproductive health of adolescents at SMPN 3 Pantai Raja, the working area of the UPT Pantai Raja Health Center (respondent characteristics, parental characteristics, adolescent knowledge, family support). This type of research is descriptive with a cross- sectional approach. The population is all seventh grade students at SMPN 3 Pantai Raja, the working area of the UPT Pantai Raja Health Center, grade VII in October 2025 with a sample of 59 people using total sampling. Data analysis uses descriptive data analysis and statistic chi square, namely explaining data about each variable. The results of the study showed that all (100%) were in the 35-49 age group, the majority (57.6%) had secondary education, the majority (59.3%) were employed, the majority (71.1%) had sufficient support, all (100%) were aged 11-14 years, almost all (81.4%) were female, and the majority (57.6%) had sufficient knowledge. The conclusion of this research is that there is a relationship between knowledge and support from parents of class VII students with a p-value of 0.001 and factors related to adolescent reproductive health influence each other to influence reproductive health during adolescence. Therefore, it is hoped that community health centers will increase knowledge and understanding, especially in providing services to adolescents, to provide more information about adolescent reproductive health.

Organizational commitment is essential for maintaining hospital performance, service quality, and healthcare continuity. Preliminary data from Brebes Regional General Hospital shows that 35% of medical doctors face issues with low organizational commitment, which may negatively impact the institution's effectiveness. This study examines how meritocracy strengthens the effects of transformational leadership and work motivation on medical personnel's organizational commitment. A quantitative approach with causal research design was used to analyze the relationships among these variables. The sample included 72 doctors, selected through purposive sampling. Data were collected via structured questionnaires and analyzed using Moderated Regression Analysis (MRA) to assess both direct and moderating effects. The findings show that transformational leadership, work motivation, and meritocracy together significantly influence organizational commitment. Transformational leadership and work motivation each have a positive impact on organizational commitment. Additionally, meritocracy serves as a moderating factor, enhancing the connection between leadership and commitment, as well as work motivation and commitment. These results suggest that meritocratic systems based on competence, performance, and achievement improve leadership effectiveness and motivation, fostering greater commitment among medical staff. The study suggests that hospital management should implement meritocratic principles consistently in leadership and human resource practices, alongside developing transformational leadership and motivation strategies, to maintain high levels of organizational commitment among medical personnel.

Students' perspectives and readiness to start a business are greatly influenced by entrepreneurship education. The purpose of this study was to investigate how the entrepreneurial desire of 64 Economics Education students at PGRI Wiranegara University is influenced by entrepreneurship education and self-confidence. Based on the findings of the quantitative study, self-confidence and entrepreneurship education both significantly influence entrepreneurial desire, both separately and together. It has been proven that self-confidence (t-test 2.224) and entrepreneurship education (t-test 5.098) have an influence. Both factors have a significant impact simultaneously, as indicated by the calculated F value of 58.933. Furthermore, based on the analysis of the coefficient of determination (R Square), these two variables contribute 65.9% of entrepreneurial interest, while other factors influence the remaining 34.1%. This conclusion is important and can be a guide for future research on entrepreneurship teaching techniques.

This study aims to analyze the influence of accountability and transparency principles on financial management in feed retail micro, small, and medium enterprises (MSMEs) in West Lampung Regency. Accountability and transparency are considered essential aspects of good governance implementation, which play a crucial role in building trust and improving the financial effectiveness of small enterprises. The research applies a quantitative approach through a survey distributed to customers and farmers using a Likert-scale questionnaire. Data were analyzed using multiple linear regression to examine the effect of accountability and transparency on financial management perception.. The results indicate that both variables have a positive and significant influence on customers’ and farmers’ perceptions. The implementation of accountability and transparency strengthens public trust and enhances the professionalism of financial management practices in MSMEs, particularly in feed retail businesses.

This qualitative literature review explores how the interplay between work experience and educational diversity influences entrepreneurial intentions. Synthesizing findings from recent empirical studies, the review highlights how practical experience enhances entrepreneurial self-efficacy and opportunity recognition, while diverse educational backgrounds promote cognitive flexibility and skill variety. The analysis reveals that the dynamic interaction of these factors more effectively fosters entrepreneurial intentions than either factor alone. Mediating variables such as self-efficacy, skill complementarity, and exposure to entrepreneurial environments emerge as critical mechanisms. The study contributes a holistic perspective on entrepreneurial intention formation and offers implications for education, career development, and entrepreneurship policy

This study aims to analyse the factors influencing the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs) in Semarang City. Specifically, it examines the effects of accounting understanding, information technology utilisation, and MSME owners’ perceptions on SAK EMKM implementation, with SAK EMKM socialisation as a moderating variable. The research employs a quantitative approach using primary data collected through questionnaires distributed to 109 MSME actors selected through purposive sampling. Data were analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM) to evaluate relationships among variables. The results indicate that accounting understanding and MSME owners’ perceptions have a positive and significant effect on the implementation of SAK EMKM. Meanwhile, information technology utilisation shows a significant but suboptimal impact, as technology is still primarily used for operational purposes rather than for financial reporting. In addition, SAK EMKM socialisation does not significantly moderate the relationships between the independent variables and SAK EMKM implementation. The originality of this study lies in the inclusion of SAK EMKM socialisation as a moderating variable and the focus on MSMEs in Semarang City as the research context. This study contributes to the development of accounting practices for MSMEs by emphasising the importance of internal capacity building and more practical-oriented socialisation programs to improve the quality of financial reporting.

This study aims to determine the influence of price, product quality, and service quality on customer satisfaction at Salon Natayu. The approach used was quantitative, with data collection techniques through questionnaires distributed to Salon Natayu customers, with a total of 53 respondents (using census techniques). The data were analyzed using multiple linear regression analysis with the help of SPSS version 20. The results of the study show that the three independent variables (price, product quality, and service quality) simultaneously have a positive effect on customer satisfaction. However, partially, the price variable has the most dominant influence on customer satisfaction. The conclusion of this study shows that price is the most influential factor on customer satisfaction, followed by service quality, while product quality has the least influence. These findings indicate that a competitive pricing strategy is a crucial aspect for Salon Natayu in maintaining and improving customer satisfaction. In addition, continuous improvement of service quality is also necessary to create a better customer experience. This research is expected to be a reference for salon managers in formulating more effective marketing strategies as well as for future research that examines the factors that affect customer satisfaction in the beauty services industry.

This research aims to investigate the impact of Good Corporate Governance (GCG) which are measured by 3 indicators; institutional ownership, managerial ownership, board indeoendence, and Corporate Social Responsibility Disclosure on Tax Avoidance in Multinational Companies on Indonesia. The study used multiple linear regression with periods start from 2022 until 2024. The sample of this study is a multinational companies in Indonesia with the total of 47 samples for 3 years, the criteria of the company can be said multinational companies is if the companies had a entities in more than one country. Tax avoidance is measured using the Cash Effective Tax Rate (CETR), while GCG variables and CSR disclosure are measured based on relevant ownership structures, board composition, and the Global Reporting Initiative (GRI) index. The result shows that Institutional ownership had a significantly negative effect of tax avoidance, while the other three independent variables had no significant power in Tax Avoidance. This study concludes that tax avoidance in multinational companies is a complex phenomenon influenced by various internal and external factors beyond the scope of this research. The findings provide practical implications for regulators and investors and suggest that future research should consider additional variables, longer observation periods, and alternative tax avoidance proxies.

This study aims to examine the effect of microcredit on the level of community welfare in Kecamatan Sumbawa, with study locations in Kelurahan Pekat and Brang Bara. Microcredit is positioned as one of the strategic instruments in efforts to empower the economy of low-income communities, especially through increasing access to financing, income generation, and social welfare. This research uses a quantitative approach with Structural Equation Modeling (SEM) method based on Partial Least Square (PLS). The study population consisted of 100 micro-entrepreneurs in the two villages who had received microcredit from local financial institutions. The variables analyzed include ease of credit access (X1), credit repayment (X2), income (Y), and community welfare (Z) which acts as a mediating variable. The results of the analysis show that easy access to microcredit does not have a significant effect on income or community welfare. In contrast, the variable of microcredit repayment has a positive and significant effect on community welfare. In addition, income also has a positive and significant influence on welfare, indicating that an increase in income is a key factor in determining the economic and social welfare of microcredit recipient households. This finding confirms that the success of the microcredit program is more influenced by the effectiveness of the management and sustainability of the credit repayment system, rather than solely by the ease of access to financing.  

The Indonesian Civil Servants Cooperative (KPRI) plays an important role in enhancing member welfare and supporting the national economy. Nevertheless, increases in business volume and own capital do not necessarily translate into higher profitability, while the number of members an essential characteristic of cooperatives is also assumed to influence financial performance. This study aims to examine the effect of business volume and own capital on cooperative profitability, with the number of members acting as a mediating variable. A quantitative approach was employed using secondary data derived from the financial statements of KPRI in Bogor City during the 2020–2024 period. Purposive sampling was applied, resulting in 12 cooperatives with a total of 60 observations. Panel data regression analysis was conducted using EViews software, and mediation effects were tested using the Sobel test. The results indicate that business volume has a positive and significant effect on cooperative profitability, whereas own capital does not show a significant influence. The number of members has a negative and significant effect on profitability. Furthermore, the Sobel test confirms that the number of members does not mediate the relationship between business volume or own capital and cooperative profitability. These findings suggest that enhancing business activities and improving the quality of member participation are more critical for increasing cooperative profitability than merely expanding capital or membership size.