Publication Search

Employee retention is a crucial aspect in maintaining smooth operations and the quality of human resources within an organization. This study aims to analyze the influence of organizational support, career development, job satisfaction, organizational culture, and work-life balance on production employee retention at PT. Lucky Textile Semarang. The study employed a quantitative approach with a survey method, distributing questionnaires to 307 respondents, selected using the Slovin formula, from a population of 1,325 production employees. Data analysis was performed using multiple linear regression using IBM SPSS Statistics 27. The results indicate that organizational support has no effect on employee retention, career development has a positive and significant effect on employee retention, job satisfaction has a positive and significant effect on employee retention, organizational culture has a positive and significant effect on employee retention, and work-life balance has a positive and significant effect on employee retention. These findings confirm that internal factors related to personal development, job satisfaction, and a healthy work culture are the most important factors in employee retention decisions. Therefore, companies need to prioritize career advancement strategies, improve working conditions, and strengthen organizational culture to maintain a competent workforce in the long term.

This study aims to analyze the influence of Meta Ads, price, and product quality on the online purchase intention of digital products marketed through the Instagram account @cuantanpakamera. This study employs a quantitative approach. The population of this study consists of all 31,800 followers of the @cuantanpakamera Instagram account. The sampling technique used was purposive sampling, involving 125 respondents. Data analysis was conducted using multiple linear regression aided by the Statistical Package for Social Sciences (SPSS) 22.0 for Windows. The results indicate that Meta Ads, price, and product quality variables have a positive and significant effect on online purchase intention. Meta Ads was identified as the most dominant factor influencing online purchase intention. The coefficient of determination (R²) value of 0.663 indicates that the independent variables are able to explain 66.3% of the variation in online purchase intention, while the remaining 33.7% is explained by other factors such as consumer trust, brand awareness, and so forth. This study emphasizes the importance of implementing effective digital advertising strategies and consistent product quality management to enhance consumer purchase intention in the era of social media-based marketing.

Credit card fraud is a critical issue in digital financial transactions. This study aims to develop and evaluate fraud detection models using Logistic Regression and Gradient Boosting on an imbalanced dataset, where fraudulent transactions constitute only a small portion of the data. To address this imbalance, the Synthetic Minority Over-sampling Technique (SMOTE) was applied during preprocessing. Logistic Regression, used as a baseline model, achieved 95% accuracy, 78.6% precision, 55.9% recall, and a 65.3% F1-score. After applying class weighting and SMOTE, recall improved to 88.7%, but precision dropped to 52%, indicating that the model became overly sensitive and prone to false positives. Gradient Boosting initially produced better results, with 98% accuracy, 95.5% precision, 84.3% recall, and an 89.5% F1-score. After hyperparameter tuning and resampling, its performance improved further to 96.7% precision, 86.1% recall, and a 91.1% F1-score. These results indicate that Gradient Boosting is more effective in handling imbalanced data and offers greater reliability in detecting fraudulent transactions. The findings support the growing evidence in favor of ensemble learning techniques in fraud detection applications. This research contributes practical insights into improving the accuracy and security of machine learning-based fraud detection systems in financial services.

Credit scoring is an important element in decision-making for providing financing, especially for microfinance institutions. Several methods for predicting credit scoring include Decession Tree, Gradient Boosted, Neural Network, K-NN, and Rule Induction. This study aims to improve the accuracy of financing risk prediction by efficiently integrating historical data. The Neural Network (NN) algorithm is a machine learning algorithm consisting of neurons (nodes) connected to each other in several layers (input, hidden, and output). NN is used for pattern recognition, classification, regression, and complex non-linear modeling. The NN algorithm has the advantage of working well on large and diverse data and unstructured data. However, the NN algorithm has weaknesses such as overfitting and data dependence. In this study, the integration of the Sample Bootstrapping and Weighted Principal Component Analysis (PCA) methods is proposed to improve optimal accuracy in the NN algorithm. The Sample Bootstrapping method is used to reduce the amount of training data to be processed. The Weighted PCA method is used to reduce attributes. This study uses a financing customer dataset. The results of the study show that the integration of the NN algorithm with Sample Bootstrapping and Weighted PCA resulted in an accuracy increase of 1-3% (97%-99%) compared to other algorithms. Therefore, it can be concluded that the integration of the NN algorithm with Sample Bootstrapping and Weighted PCA produces better accuracy than other algorithms

Social media has become a strategic tool for the government to disseminate public information quickly, interactively, and efficiently in the digital era. The Lampung Provincial Government utilizes various social media platforms such as Facebook, Instagram, and TikTok to support public communication activities. This study aims to analyze the effectiveness of public communication by measuring the level of activity of Regional Apparatus Organization (OPD) social media accounts using the logistic regression method. Data were collected through web scraping techniques on the official OPD social media accounts and then processed using a quantitative approach. The results show that the level of social media activity influences the effectiveness of public communication and the transparency of government information. These findings are expected to serve as a basis for local governments in designing public communication strategies that are more optimal and adaptive to developments in digital technology.

This study aims to determine the influence of the implementation of the Independent Curriculum management and teacher teaching strategies on improving student character at SMK Negeri 1 Sangatta Utara. This study was field research with a quantitative approach. Data collection techniques used questionnaires, observation, and documentation. The study population was all 230 11th-grade students at SMK Negeri 1 Sangatta Utara, with a sample of 115 respondents drawn using Suharsimi Arikunto's formula. Data analysis used multiple linear regression. The results showed that the implementation of the Independent Curriculum management had a significant effect on improving student character by 60.85%, while teacher teaching strategies had a 15.95% effect. The coefficient of determination (R²) of 0.768 indicates that the two independent variables together contributed 76.8% to student character improvement, while the remaining 23.2% was influenced by factors outside the study. Therefore, it can be concluded that the implementation of the Independent Curriculum management has a more dominant influence than teacher teaching strategies on student character development.

The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on auditor independence using quantitative research methods. Data were obtained through variable measurements using structured instruments which were then processed and analyzed using the SPSS application through validity tests, reliability tests, simple linear regression analysis, and t-tests to determine the significance of the influence between variables. The results of the study indicate that professional ethics has a positive and significant influence on auditor independence, where the stronger the application of ethical principles, the higher the level of auditor independence in carrying out their professional duties. The conclusion of this study confirms that the consistent application of professional ethics is a fundamental factor in maintaining auditor objectivity and preventing the recurrence of financial statement manipulation cases such as those that occurred at PT Garuda Indonesia Tbk.

This study aims to identify how e-government and competence affect employee performance at the Jambi City Regional Tax and Retribution Management Agency. This study is based on the fact that government agencies need to utilize information technology and improve their human resource capabilities to improve their work efficiency. The method used in this study is quantitative with multiple linear regression analysis techniques used. After the questionnaire was distributed to 54 members of the Jambi City BPPRD, the data were processed using the SPSS version 25 program. The results of the study indicate that e-government partially has a positive and significant influence on employee performance, and competence also partially has a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency, and simultaneously, e-government and competence together provide a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency.

In the era of globalization and technological advancement, education must transform to develop students who are adaptive, critical, and have strong character. One innovation introduced by the government is the Merdeka Belajar (Independent Learning) Curriculum, which emphasizes competency, character, and project-based learning. This study aims to determine the effect of implementing the Merdeka Curriculum on the learning outcomes of Pancasila Education for Grade XI students at SMAN 1 Petir in the 2024/2025 academic year. A quantitative method with a survey approach was used, involving 80 student respondents. Data were collected through questionnaires and learning outcome tests, and analyzed using correlation and regression statistical techniques. The results show that the Merdeka Curriculum has a significant and positive effect on students’ PPkN learning outcomes, with a correlation coefficient of 0.766. This means better implementation of the curriculum leads to better student achievement. The curriculum contributes 58.7% to the learning outcomes, while the remaining 41.3% is influenced by other factors. The study concludes that the Merdeka Curriculum effectively enhances learning outcomes, particularly in character and 21st-century skills development.

Knowing about how the influence given by salary, incentives, and benefits on employee performance at the International King Bread Factory is the purpose of this study. The sample consisted of 47 respondents with a saturated sample method with the provision that the employees receive salary, incentives, and also benefits using multiple linear regression analysis. Based on the results of the study, it shows that the first hypothesis stating that Salary (X1) has a partial significant effect on employee performance is not proven and not true, this can be seen at a significant level of 0.723 which is above the tolerance value of 5% or 0.723> 0.05. The second hypothesis stating that Incentives (X2) have a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.048 which is below the tolerance value of 5% or 0.048 <0.05. The third hypothesis stating that Allowance (X3) has a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.000 which is below the tolerance value of 5% or 0.000 <0.05. Meanwhile, the fourth hypothesis stating that Salary (X1), Incentive (X2), and Allowance (X3) simultaneously have a significant effect on employee performance (Y) is also proven and true, this can be seen at a significant level of 0.001 which is below the tolerance value of 5% or 0.001 <0.05.

This study aims to analyze the influence of self-discipline and burnout (Thīna-Middha) on active participation in religious activities among Buddhist adolescents aged 15–18 in Central Java. The approach used is quantitative with a survey method, and the sampling technique is cluster sampling. The instrument used is a semantic differential scale questionnaire to measure self-discipline, burnout, and active participation. Data analysis is performed using multiple linear regression to determine the influence of each variable on active participation. The results show that self-discipline has a positive and significant effect on active participation in Buddhist religious activities, while burnout has a negative and significant effect. These two variables contribute 41.1% to active participation in religious activities. These findings highlight the importance of self-discipline as a factor that drives active participation, as well as the negative impact of burnout on adolescents' involvement in religious activities. The implications of this study can be used as a basis for designing more effective and targeted programs for Buddhist adolescents, considering the factors of self-discipline and efforts to mitigate burnout. These programs need to be tailored to the spiritual and psychological needs of adolescents to enhance their active participation in religious activities.

The use of e-wallets is increasing in Indonesia, especially during the Covid-19 pandemic. The most popular digital wallets in Indonesia, such as Go-Pay, OVO, ShopeePay, Dana, and LinkAja, have adapted the mobile banking system, making it easy for users to download the app through the Play Store or App Store. According to Insight Asia, DANA is ranked third in terms of number of users after Gopay and OVO, with 221 respondents from major Indonesian cities. As an e-wallet platform created by PT Espay Debit Indonesi Koe Indonesia in 2018, DANA, as a local company, attracts people's interest and has become a popular choice. This study aims to identify the relationship and influence between Perceived Usefulness and Perceived Ease of Use on Decision to Use E-wallet, especially DANA, with Intention to Use E-wallet as an intervention variable. Through regression tests, the research findings show that Perceived Usefulness and Perceived Ease of Use have a positive and significant effect on Intention to Use DANA, and Intention to Use DANA has a significant effect on Decision to Use DANA. Intention to Use E-wallet mediates the relationship between Perceived Usefulness and Perceived Ease of Use with Decision to Use DANA. This result is obtained by looking at the results of statistical processing, where the p-value <0.005. These findings imply that the perceived usefulness and ease of use of the DANA application has the potential to encourage user interest in using e-wallets, which in turn can influence users' decisions to adopt DANA as an electronic payment method.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, especially in Bantul Regency, where they significantly contribute to the Gross Regional Product(GRDP) and job creation. Despite a rise in MSMEs numbers from 2021 to 2024, their long-term viability is hindered by issues like insufficient funding, inadequate accounting skills, and underutilization of e-commerce platforms. This research investigates how businesses, accounting knowledge, and e-commerce adoption impact MSME sustainability in Bantul Regency. Employing a quantitative method, it collected primary data via questionnaires from 100 MSME operators selected through purposive sampling. Analysis involved multiple linear regression. Findings indicated that business capital had no significant influence on sustainability, while accounting knowledge and e-commerce use positively and significantly boosted it. The R2 value of 29% show that these factors collectively explain 29% of MSME sustainability variance, with the remaining 71% attributed to external variables. The study highlights the need to enchane accounting education and digital tools to boost MSME competitiveness and resilience.

This study aims to determine the extent to which motivation and work discipline affect employee productivity at CV. Langgeng Jaya. The study uses a quantitative descriptive approach with data collection techniques through distributing questionnaires. The study population includes all 80 employees of CV. Langgeng Jaya, with a sampling technique using Saturated Sampling. Data analysis was carried out through Multiple Linear Regression Tests and Hypothesis Tests with the help of the SPSS 27 program. The results of the study indicate that motivation has a significant influence on employee productivity partially, while work discipline does not have a significant influence. However, simultaneously, motivation and work discipline have been proven to have a significant influence on employee productivity. Therefore, CV. Langgeng Jaya is expected to prioritize increasing employee motivation through targeted programs and conducting evaluations and coaching on work discipline aspects, so that both factors can support each other in increasing overall productivity. This aims so that both factors can support each other in increasing overall employee productivity, creating a more productive work environment, and improving company performance in the long term.

The increasing poverty rate in West Bandung Regency has encouraged BAZNAS to introduce the Z-Mart programme, which provides business capital assistance as an effort to improve community income. The effectiveness of the programme is assessed based on its ability to achieve predetermined targets and comply with organisational regulations. This study adopts a quantitative approach, involving 151 mustahik as the population, with 61 mustahik selected as the sample to complete the questionnaire. The objective of this study is to evaluate the effectiveness of zakat fund distribution on mustahik income in the Z-Mart programme implemented by BAZNAS of West Bandung Regency. Data analysis using SPSS version 25.0 indicates that the independent variable (X) contributes 59.8 per cent, and that the effectiveness of zakat distribution has a significant effect on mustahik income (R-square = 0.357). Regression analysis reveals that a one-point increase in distribution effectiveness contributes to a positive increase of 0.814 points in mustahik income. The t-test results show that the calculated t-value (5.725) exceeds the critical t-value (1.671), indicating acceptance of the alternative hypothesis and rejection of the null hypothesis. Therefore, this study concludes that the distribution of zakat funds through the Z-Mart programme is effective in improving the income level of mustahik in BAZNAS of West Bandung Regency.

Income inequality and poverty continue to be major challenges in Indonesia's industrial areas, especially in DKI Jakarta, West Java, and Banten, although minimum wage policies continue to be developed as a form of protection for low-income workers. These policies theoretically serve as an instrument for income redistribution and improvement of labor welfare, but their effectiveness in reducing inequality and reducing poverty rates is still questionable, especially in areas with highly industrialized economic structures. This study aims to analyze the influence of income inequality, poverty rate, economic growth, and unemployment rate on the dynamics of the provincial minimum wage in the 2016–2023 period. The study used secondary data obtained from the Central Statistics Agency and analyzed using panel data regression to obtain a comprehensive empirical picture of the factors determining the minimum wage. The test results show that the Fixed Effect Model is the most suitable model for capturing variations between provinces and between times. Key findings reveal that poverty levels and economic growth have a significant influence on changes in the minimum wage, while income inequality and unemployment rates have no significant influence. The conclusion of the study emphasizes that the minimum wage policy is not effective enough in reducing income inequality and reducing poverty without the expansion of the formal sector, improving the quality of the workforce, and distributing economic growth more evenly between industrial areas.

This study aims to examine the effect of accounts payable, profitability, and Other Comprehensive Income (OCI) on audit fees in FMCG Food & Beverage companies listed on the Indonesia Stock Exchange for 2020–2024. A quantitative method using multiple linear regression was applied, supported by classical assumption tests including normality, multicollinearity, and heteroscedasticity tests which indicated that the model is statistically valid. The regression results show that accounts payable significantly affects audit fees (sig 0.002), while profitability (sig 0.286) and OCI (sig 0.064) have no significant partial effect. Simultaneously, all variables significantly influence audit feeswith an F-test value of 0.000. The coefficient of determination (R²) of 0.576 indicates that 57.6% of audit fee variation is explained by the independent variables. These findings highlight that company risk, reflected in higher accounts payable, is the primary determinant of audit fees in the FMCG sector.

This study aims to analyze the effect of workload and work stress on the performance of teachers at Madrasah Aliyah Negeri Tana Toraja. The study uses a quantitative approach with a population of 38 teachers, all of whom were selected as the sample using the total sampling technique. Data collection was carried out using questionnaires, and data analysis was performed using multiple linear regression assisted by SPSS version 26. The results show that workload has a significant positive effect on teacher performance, with a t-value of 2.081, which is greater than the t-table value of 2.030, indicating a significant positive relationship between the two. In addition, work stress also has a significant positive effect on teacher performance, with a t-value of 8.046, which is greater than the t-table value of 2.030. Simultaneously, both variables have a significant effect on teacher performance at Madrasah Aliyah Negeri Tana Toraja. In conclusion, an increase in workload and work stress, when managed properly, can improve teacher performance. Therefore, it is important for the school to pay attention to managing workload and work stress to optimize teacher performance.

This study examines the determinants of green innovation and its impact on sustainable business performance among micro, small, and medium enterprises (MSMEs) in the Bandung Raya region of Indonesia. Specifically, the study analyzes the influence of environmental knowledge and market pressure on green innovation, as well as the effect of green innovation on sustainable performance. A quantitative approach was employed using data from 150 MSMEs, and structural relationships were tested through multiple regression analysis. All measurement instruments demonstrated high reliability (Cronbach’s Alpha 0.89–0.95) and validity (corrected item–total correlation > 0.80). The results reveal that environmental knowledge has the strongest positive and significant effect on green innovation (β = 0.728; p < 0.001), indicating that MSMEs with greater environmental awareness are more likely to adopt eco-friendly innovations. Market pressure also significantly influences green innovation (β = 0.257; p < 0.001), demonstrating the role of consumer expectations, competition, and green product trends in shaping sustainable business practices. Furthermore, green innovation has a very strong and significant impact on sustainable business performance (β = 0.847; p < 0.001), suggesting that eco-friendly practices enhance cost efficiency, customer satisfaction, firm reputation, and environmental outcomes. Overall, the study highlights the importance of combining internal awareness with external pressures to foster green innovation and strengthen sustainability among MSMEs. The findings provide theoretical contributions to green innovation and sustainability frameworks, while offering practical implications for MSMEs, policymakers, and business support institutions.

This research investigates the effect of fundamental factors, namely the current ratio, debt to equity ratio, and return on equity on stock returns of mining firms listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The research highlights the utility of understanding a firm’s financial performance in guiding investment selection within the capital market. Although the mining industry contributes significantly to Indonesia’s economy, stock movements in this sector are often subject to uncertainty due to market fluctuations and commodity price volatility. This research utilizes secondary data from annual financial statements and stock price records of 51 IDX-listed mining companies over the study period. Panel data regression, combined with descriptive and quantitative statistical techniques, was employed using E-Views 12 software. The findings reveal that stock returns are significantly influenced by the current ratio, debt to equity ratio, and return on equity. These results provide useful insights for investors, financial analysts, and corporate management by emphasizing the function of fundamental indicators in assessing stock performance, particularly within the mining sector.