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Assistance funds from the APBN through the West Sumba Regency APBD can be allocated to funds through the Village Financial System application. This financial system has been widely used by all village offices. However, the budget is used by the reports reported to the financial system. The purpose of the researcher is to assess the level of satisfaction with the utilization and documentation of financial resources. This study is conducted through the distribution of questionnaires to relevant respondents. Based primarily on the responses gathered from the questionnaires, the researcher employs the SPSS software as a tool for statistical data analysis. The results of the test found that all test results were valid, namely for reliable test values of 0.789, 0.779, and 0.805 through Cronbach Alpha. 

The phenomenon of tax avoidance in Indonesia remains a significant issue, one of which is the case of PT. Adaro Energy Tbk, which practiced tax avoidance through transfer pricing to its subsidiary in Singapore, Coaltrade Service International, from 2009 to 2017. Based on this phenomenon, this study aims to analyze the effect of leverage and profitability on tax avoidance with transfer pricing as a moderating variable in coal subsector energy companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This study uses descriptive analysis methods, classical assumption tests, Moderated Regression Analysis (MRA), and hypothesis testing with t-tests. The data processing tool used is SPSS version 23. The study population consisted of 45 companies, and through purposive sampling technique, 12 companies were obtained as samples with a three-year observation period, resulting in a total sample of 36 data. The results show that leverage has a positive effect on tax avoidance, while profitability has no effect on tax avoidance. Meanwhile, transfer pricing has a negative effect on tax avoidance. Interestingly, transfer pricing has been shown to strengthen the relationship between leverage and tax avoidance, as well as the relationship between profitability and tax avoidance. This finding confirms that "transfer pricing can be a significant moderating factor in corporate tax management strategies." Therefore, the results of this study contribute to understanding tax avoidance practices in the coal subsector for companies and regulators, as well as providing policy implications for tax regulations in Indonesia.

Public awareness of environmental issues is increasing, but there is still a gap between ecological understanding and green consumption behavior. This phenomenon is evident in the low interest of local consumers in Suputra Herbal Incense products in Badung Regency, despite the product's strong ecological and cultural value. This condition raises questions about the factors influencing local consumers' green purchasing intentions towards environmentally friendly products. This study uses a quantitative approach with a causal associative design to analyze the main predictors influencing green purchasing intentions. A total of 100 respondents were selected through a purposive sampling technique, namely potential consumers who are related to herbal incense products. The research instrument has been tested for validity and reliability, thus it is suitable for use in data collection. Data analysis was conducted with the help of multiple linear regression using SPSS software to test the research hypotheses. The results show that green brand image, green marketing, and price perception have a positive and significant influence on local consumers' green purchasing intentions. These findings confirm that an environmentally friendly brand image can strengthen consumer trust and interest. In addition, a consistent and authentic green marketing strategy plays a significant role in increasing product appeal. The perception of fair pricing is also a key consideration, as consumers tend to be more accepting of prices when they align with the product's ecological benefits and cultural values. In conclusion, this research provides practical contributions for MSMEs, particularly in designing effective and sustainable green marketing strategies. Efforts to strengthen green brand image, consistently implement environmentally friendly promotions, and foster a perception of fair pricing will encourage increased purchasing intentions among local consumers. Thus, eco-friendly products like Suputra Herbal Incense have the potential to compete more strongly in the increasingly competitive domestic market. Keywords: Green Purchase Intention, Green Brand Image, Green Marketing, Perceived Price, MSMEs

This study aims to examine the influence of Occupational Health and Safety (OHS), workload, and compensation on employee productivity at PT Cahaya Karya Bersama. The background of this research lies in the importance of human resource management in enhancing company performance amid intense business competition. Despite the company’s efforts in providing safety facilities and implementing OHS systems, issues still arise such as low employee awareness of safety procedures, unequal workload distribution, and dissatisfaction with compensation systems, particularly in relation to BPJS Health services. This study employs a quantitative approach by distributing questionnaires to 40 respondents via Google Form, with data analyzed using SPSS 25. The results indicate that partially, OHS, workload, and compensation variables have a significant effect on employee productivity. Furthermore, these three variables also jointly contribute significantly to productivity enhancement. Therefore, the company must further optimize OHS implementation, ensure workload alignment with employee capacity, and improve its compensation system to create a productive and sustainable work environment.

Employee loyalty is an important aspect in maintaining organizational sustainability, because high loyalty will have an impact on improving the company's performance and success in the long term. Factors such as job characteristics, work flexibility, and work motivation are thought to have an important role in influencing employee loyalty, especially in government agencies that demand high dedication. Therefore, this study was conducted to analyze the influence of job characteristics, work flexibility, and work motivation on employee loyalty at the Directorate General of Minerals and Mineral Resources of the Republic of Indonesia. This study used a quantitative approach with data collection techniques through questionnaires. The sampling technique used was non-probability sampling with a sample size of 90 respondents. Data analysis was carried out using multiple linear regression with the help of SPSS version 26 software, and supplemented with descriptive analysis of the primary data obtained. The results showed that the regression equation obtained was Y = 8.219 + 0.464X1 + 0.110X2 + 0.429X3. This equation indicates that job characteristics, work flexibility, and work motivation have a significant effect on employee loyalty. Partially, work flexibility is proven to have a positive and significant effect on employee loyalty. Similarly, work motivation also has a positive and significant partial effect on loyalty. This confirms that better job characteristics, greater flexibility, and stronger motivation mean higher levels of employee loyalty. This research implies that organizations need to consider job design, work system flexibility, and motivation-boosting strategies to build sustainable employee loyalty.

Employee performance is a crucial factor in supporting a company's success, particularly in the tourism sector, which demands optimal human resource quality. Factors such as work motivation, work environment, and work discipline are believed to significantly influence employee performance. However, the extent to which these three factors contribute to improved employee performance in tourism companies still requires empirical research. This study aims to determine the partial effect of work motivation, work environment, and work discipline on employee performance at PT. Wisata Titiannusantara Pelangi. The study population comprised all 40 employees, with the sampling technique using the saturation method (sampling the entire population). Data analysis was performed using multiple linear regression processed using SPSS version 22. The results show that work motivation has a positive and significant effect on employee performance, meaning that the higher an employee's motivation, the better their performance. The work environment also proved to have a positive and significant effect on performance, indicating that a comfortable and supportive work environment can improve employee performance. Furthermore, work discipline has a positive and significant effect on employee performance, indicating that discipline in carrying out tasks contributes significantly to achieving optimal work results. Overall, this study confirms that motivation, work environment, and work discipline are important factors that must be considered by management in efforts to improve employee performance, especially in companies operating in the tourism sector.

This study aims to determine the influence of leadership and work motivation on employee performance at Tiara Dewata Supermarket. The research model used a quantitative descriptive method, and data collection techniques used a questionnaire, using 100 samples. The analytical methods used were multiple linear regression analysis, t-tests, and F-tests to determine the influence of independent variables on the dependent variable. SPSS for Windows version 25 was used for data processing. The results of this study indicate that partially, leadership and work motivation have a positive and significant effect on employee performance, as indicated by values of 0.005 and 0.006, respectively, which are <0.05. Simultaneously, leadership and work motivation have a positive and significant effect on employee performance, with a value of 0.000, which is <0.05. This study recommends that companies pay attention to leadership and work motivation factors to improve employee performance.

This study aims to analyze and determine how managerial ownership, firm size, leverage, and capital structure affect financial performance in insurance companies listed on the Indonesia Stock Exchange from 2019 to 2022. The study focused on 15 companies that met the sample criteria and were deemed representative of the Indonesian insurance industry during that period. The data used in this study were sourced from officially published company financial reports. Furthermore, the data was processed using Microsoft Excel 2018 and SPSS version 25 software to ensure accurate analysis results. The analysis method used was multiple linear regression, as it is considered appropriate for testing the influence of more than one independent variable on the dependent variable. This approach allows the researchers to identify whether each independent variable has a significant effect on financial performance when tested simultaneously. The results showed consistent findings across all variables. First, managerial ownership has a positive and significant effect on financial performance. This indicates that the higher the managerial ownership, the better the alignment of interests between managers and shareholders, leading to improved financial outcomes. Second, company size also has a positive and significant effect on financial performance, meaning the larger the company, the better the performance. Furthermore, leverage has been shown to have a positive and significant effect on financial performance. This suggests that optimal use of debt can enhance company performance by providing additional resources for growth. Finally, capital structure also has a positive and significant effect on financial performance, indicating that the right combination of debt and equity can increase company value. Overall, the findings highlight the importance of financial and managerial decisions in shaping the performance of insurance companies in Indonesia during the observed period.

Because it affects teaching quality, teacher performance, and eventually the overall quality of education, teacher job satisfaction in schools is very important.  Teachers that are happy tend to be more driven, effective, and capable of fostering a supportive learning environment for their pupils.  The purpose of this research is to partly and concurrently examine the effects of competence, career growth, and normative commitment on elementary school teachers' work satisfaction in the Ayodya cluster in the Banyumanik district of Semarang City.  Using a saturation sampling strategy, the study's sample consisted of all 88 instructors in the Ayodya cluster.  A survey-based quantitative research methodology was used.  A questionnaire with a Likert scale of 1–5 was used to gather the data.  Using SPSS 23, data analysis methods included multiple regression, t-tests, F-tests, and classical assumptions.  According to the study's findings, work satisfaction is highly influenced by competence, career advancement, and normative commitment, in that order.  At the same time, primary school teachers' work satisfaction in Banyumanik, Semarang City's Ayodya cluster is greatly influenced by career growth, competence, and normative commitment.

This study was conducted to analyze the influence of transformational leadership and work morale on employee performance at company X, both partially and simultaneously. The study used a quantitative approach with a causal associative design aimed at testing the cause-and-effect relationship between variables. The study population consisted of 37 permanent employees who were also sampled using a total sampling technique, so that the entire population was represented in the study. The main instrument for data collection was a questionnaire using a Likert scale, which allows respondents to provide measurable answers. The collected data were analyzed through multiple linear regression with the help of the SPSS program version 26 to test the influence of each independent variable on the dependent variable. The results showed that the transformational leadership variable obtained an average score of 3.86 which is included in the good category, the work morale variable had an average score of 4.08 also in the good category, and the employee performance variable obtained an average score of 4.17 which is in the good category. Partial regression analysis revealed that transformational leadership has a significant influence on employee performance with a contribution of 40%. Meanwhile, work morale also has a significant influence, although its contribution is smaller at 10%. Simultaneously, both independent variables, transformational leadership and work morale, significantly influenced employee performance, with a combined contribution of 41%. This finding indicates that a transformational leadership style implemented by leaders and high employee work morale can significantly improve performance. However, 59% of other factors outside this study also influence employee performance, such as organizational culture, reward systems, work environment, and intrinsic and extrinsic motivation. Thus, this study emphasizes the importance of implementing transformational leadership and company efforts to improve employee work morale to achieve optimal performance.

This study aims to examine the impact of work environment (X1), work motivation (X2), and job satisfaction (X3) on teacher performance (Y) at SMP Negeri 3 in South Tangerang City. The study employs a quantitative approach with a survey method, and data were collected through the distribution of questionnaires to 40 teachers. The analysis technique used is multiple linear regression with the assistance of SPSS software version 27 to test the impact of independent variables on the dependent variable. The results indicate that the work environment significantly affects teacher performance, with a regression coefficient of 0.534, meaning that the better the work environment, the higher the teacher's performance. Meanwhile, work motivation (X2) does not have a significant effect on teacher performance, with a low coefficient of 0.184, suggesting that motivation is not the main factor influencing teacher performance at SMP Negeri 3 in South Tangerang City. In contrast, job satisfaction (X3) has a positive and significant impact on teacher performance, with a coefficient of 0.559, indicating that higher job satisfaction leads to better performance. The regression equation obtained is Y = -12.759 + 0.534 X1 + 0.184 X2 + 0.559 X3, which reflects the influence of each factor on teacher performance. Based on these results, it can be concluded that the work environment and job satisfaction are important factors in improving teacher performance, while work motivation does not have a significant impact. Therefore, the school administration should focus more on improving the work environment and enhancing teacher job satisfaction to encourage better performance. This study provides recommendations for school managers to address these two factors in efforts to improve teacher performance.

This study aims to analyze the influence of intrinsic motivation, work atmosphere, and work environment on employee productivity and performance at Hotel Kridawisata Bandar Lampung. A total of 30 employees from the hotel were selected as the population for this study, using a saturated sampling approach to obtain a representative sample. Data was collected through questionnaires and analyzed using SPSS version 25.0 to examine the correlation and influence between independent variables (work motivation and work atmosphere) and employee performance. The analysis revealed a significant positive correlation between employee work motivation and their performance, with a regression coefficient of 0.389. This indicates that higher work motivation leads to better performance. Additionally, the work atmosphere had a positive and significant impact on employee performance, with a regression coefficient of 0.467. These findings suggest that a supportive and comfortable work atmosphere can significantly enhance employee performance. Based on the obtained R-square value of 0.493 or 49.3%, it can be concluded that work motivation and work atmosphere have an influence on employee performance at Hotel Kridawisata. In other words, approximately 49.3% of the variation in employee performance can be explained by these two factors, while the remaining 50.7% is influenced by other factors not covered in this study. This highlights the importance of both work motivation and the work environment in driving employee performance. Therefore, it is recommended that the management of Hotel Kridawisata continue to improve employee motivation and create a more conducive work atmosphere. This will not only enhance employee performance but also contribute to improving the quality of hotel services, which in turn can increase guest satisfaction and the hotel's operational success.

Vocational High School 2 Purbalingga will continue to face challenges related to teacher performance in 2024. Based on pre-research results and the data obtained, a shortage of teaching staff has been identified, leading to excessive teaching loads and hours, job stress, and dissatisfaction among some teachers with their compensation. This study aims to determine the extent to which job stress, workload, and compensation influence teacher performance at Vocational High School 2 Purbalingga. This study used a quantitative method with a survey approach. The population in this study was all 84 teachers, all of whom were sampled using a saturated sampling technique. Data processing was performed using SPSS version 25. The results showed that job stress had no effect on teacher performance, while workload and compensation had a significant effect. Simultaneously, job stress, workload, and compensation influenced teacher performance. The coefficient of determination value of 0.451 indicates that these three variables influence teacher performance by 45.1%, while the remaining 54.9% is influenced by other factors not examined in this study. Therefore, it is recommended that the school increase the number of teaching staff to reduce excessive teacher workload

The purpose of this study was to determine: 1) the effect of mocaf flour substitution on the level of likeability of elephant ear cake; 2) the effect of addition of carrot puree on the level of likeability of elephant ear cake; 3) the effect of the interaction between mocaf flour substitution and the addition of carrot puree on the level of likeability of elephant ear cake; and 4) the nutritional value of the best elephant ear cake product based on the results of chemical tests. This study is an experimental research type with a 3 x 2 factorial design with 6 treatments. The data collection technique in this study was in the form of observations carried out by 3 trained panelists, 31 semi-trained panelists, and 19 untrained panelists with data collection instruments using a hedonic test assessment sheet with criteria for color, aroma, crispiness, taste, and overall. The data analysis technique used was two-way ANOVA assisted by SPSS version 22 software and continued with Duncan's follow-up test if a significant interaction was found. The results showed that 1) mocaf flour substitution affected on the level of likeability of elephant ear cake in terms of crispiness and taste; 2) the addition of carrot puree did not have a significant effect on all aspects of preference; 3) the interaction between the two only affected the crispiness; and 4) the best nutritional content of elephant ear cake was obtained from 4.81% fat, 1.25% ash, 7.88% protein, 1.02% water, 82.01% carbohydrate, 2.82% fiber, and 86.50 mg/100g beta-carotene

This study aims to analyze the influence of brand image, product variety, and bundling price on purchasing decisions among X consumers. The method used is a quantitative approach with a causal research design, so as to be able to explain the cause-and-effect relationship between variables. The research data was obtained by distributing questionnaires to 96 respondents who are active consumers of X. To ensure data quality, a series of tests were conducted including validity, reliability, normality, linearity, multicollinearity, and heteroscedasticity. The main analysis used multiple linear regression supported by t-tests, F-tests, and coefficient of determination (R²) processed using SPSS software version 26. The results showed that brand image had a significant effect on purchasing decisions, indicating that consumers' positive perceptions of X's reputation were able to encourage higher purchasing interest. Bundling price also proved to have a significant effect, because the strategy of combining package prices was considered to provide economic benefits and added value for consumers. In contrast, product variety did not have a significant effect, indicating that consumers place more emphasis on brand image and pricing strategies than simply menu diversity. However, when tested simultaneously, all three variables were still shown to have a significant influence on purchasing decisions. The coefficient of determination value of 0.594 indicates that the combination of the three variables can explain 59.4% of the variation in purchasing decisions, while the remaining 40.6% is influenced by other external factors such as service quality, consumer trends, promotions, and customer experience. These findings reinforce the understanding that a strong brand image-based marketing strategy and the implementation of appropriate bundling prices can be key to increasing consumer appeal. For local coffee businesses like X, this study provides practical implications to focus more efforts on strengthening brand image, creating a consistent consumer experience, and optimizing pricing strategies.

Competition in the local culinary business is getting fiercer as consumers become more selective in choosing products based on quality, experience, and social media influence. Nasi Uduk Pemuda in Doko Village, Kediri Regency, is one of the culinary businesses that strives to survive by leveraging brand trust, distinctive flavors, and promotions through social media influencers. This study aims to analyze the extent to which brand trust, flavor, and social media influencers influence consumer purchasing decisions. The research method used is quantitative with a survey approach to consumers who have purchased the product. The number of samples was determined using the Slovin formula to ensure representativeness. Data collection was carried out through questionnaires, then analyzed using SPSS 29 software. The analysis included validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial t-tests, simultaneous f-tests, and calculation of the coefficient of determination (R²). The results show that partially, brand trust has a positive and significant influence on purchasing decisions, as does the taste variable, which has been shown to play an important role in driving consumer loyalty and repurchase intention. Meanwhile, promotion through social media influencers showed a positive but insignificant influence, indicating that the presence of influencers does not fully determine consumer decisions in the context of traditional culinary products. The f-test showed that all three variables simultaneously had a significant influence on purchasing decisions. The coefficient of determination (R²) value of 0.669 indicates that 66.9% of the variation in purchasing decisions can be explained by brand trust, taste, and social media influencers, while the remainder is influenced by other factors outside the study. This finding emphasizes the importance of maintaining consistent product quality, building brand trust, and continuing to utilize social media strategically as an effort to increase the competitiveness of local culinary businesses.

This study aims to analyze the influence of Instagram social media, brand image, and product innovation on consumer purchasing decisions at Xlocated in Blok M Plaza, South Jakarta. The background of this study is based on the increasingly fierce competition in the culinary industry, especially in pastry products. This competition requires business actors to have the right marketing strategy, not only in terms of promotion, but also in maintaining brand quality and presenting product innovations that suit consumer needs. In the current digital era, social media has become one of the most powerful tools to influence consumer behavior. The research method uses a quantitative approach with a survey technique by distributing questionnaires to 100 respondents who are Xconsumers. The research instrument was compiled using a Likert scale, then the collected data were analyzed using the multiple linear regression method with the help of the SPSS application. This analysis aims to see how much influence the independent variables, namely Instagram social media, brand image, and product innovation have on the dependent variable, namely purchasing decisions. The results of the study show that all three variables have a positive and significant effect on consumer purchasing decisions. This means that the better the marketing strategy through Instagram, the stronger the brand image built, and the higher the level of product innovation, the consumer purchasing decisions will increase. These findings highlight the importance of integrating digital marketing with product development to achieve competitive advantage. The findings of this study provide practical implications for businesses, particularly in the culinary industry, to focus more on digital marketing strategies and product innovation that can meet consumer preferences and strengthen brand positioning in the market.

This study aims to analyze the influence of capital structure, liquidity, sales growth, and green accounting, assessed through environmental performance and environmental costs, on the profitability of companies. The research focuses on the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, which represents one of the most dynamic and environmentally impactful industries in Indonesia. The sample consists of 30 companies selected using a purposive sampling technique based on predetermined criteria, ensuring the representativeness and relevance of the data analyzed. The study employs multiple linear regression analysis using SPSS version 22.0 to test the hypotheses and measure the extent to which the independent variables contribute to profitability as the dependent variable. The findings reveal that liquidity and sales growth exert a positive and significant influence on profitability, indicating that firms with higher liquidity levels and stronger sales growth are better positioned to enhance their financial performance. In contrast, capital structure demonstrates a negative and significant effect, suggesting that higher levels of debt reduce profitability due to increased financial burdens. Similarly, green accounting, when assessed through environmental performance, also shows a negative and significant impact, implying that companies focusing on environmental initiatives may face higher costs that suppress short-term profitability. However, green accounting as measured by environmental costs does not show any significant effect on profitability, highlighting that disclosure or allocation of environmental costs alone may not directly translate into financial outcomes. Overall, the study concludes that capital structure, liquidity, sales growth, and green accounting—when measured through both environmental performance and costs—jointly influence the profitability of food and beverage companies on the IDX during the observed period.

This study was conducted to analyze the effect of occupational safety and health (OHS) training, OHS compliance, and leadership style on the workplace accident rate among employees of PT. XYZ. Workplace accidents remain a significant problem in the industrial sector, thus this study seeks to provide a deeper understanding of the factors that can reduce this risk. The research method used was a quantitative survey approach, where primary data were obtained by distributing questionnaires to 40 respondents selected using a non-probability sampling technique with a purposive sampling method. The analysis techniques used in this study were descriptive analysis and multiple linear regression with the help of SPSS software version 25. The use of regression analysis allows researchers to determine the strength and direction of the relationship between independent and dependent variables. The results show that OHS compliance has a significant influence on the workplace accident rate. This confirms that compliance with occupational safety and health procedures can minimize the risk of accidents. Meanwhile, OHS training and leadership style did not show a significant influence on workplace accidents. This finding indicates that training programs and leadership style may not directly reduce workplace accidents unless they are consistently implemented and supported by strong compliance. Thus, OHS compliance is a key factor in creating a safe and productive work environment. This research provides a practical contribution for companies to focus safety management policies more on improving worker compliance with OHS regulations. Furthermore, the results of this study can serve as a reference for further research in different industrial contexts.

This study aims to analyze the effect of school principals' transformational leadership on the performance of ICT teachers in implementing digital learning at SMAN XYZ, specifically examining how four dimensions of transformational leadership Influence teacher motivation, creativity, and innovation in technology integration. This quantitative research employed an explanatory correlational design with 20 ICT teachers as respondents selected through purposive sampling. Data were collected using validated questionnaires adapted from the Multifactor Leadership Questionnaire (MLQ) by Bass and Avolio (1994) for transformational leadership and the TPACK framework by Koehler and Mishra (2009) for teacher performance. Simple linear regression analysis was conducted using SPSS 25 to test the research hypothesis. Results demonstrate that transformational leadership significantly and positively influences ICT teacher performance (β = 0.672, p = 0.003 < 0.05), explaining 67.2% of performance variance. The principal's transformational leadership scored highly (4.3/5), with individualized consideration contributing most significantly to teacher performance. ICT teacher performance reached a high category (4.1/5), with the most substantial achievement in technology-based lesson planning, although challenges remain in independent digital content development and innovative assessment methods. Theoretically, this research strengthens transformational leadership Theory in digital Education contexts and supports the TPACK framework's emphasis on leadership support for technology integration. Practically, findings guide principals to optimize transformational leadership through enhanced mentoring, professional development programs, and the creation of an innovation culture. The study offers an empirical foundation for educational policymakers to develop school leadership training programs focused on digital transformation, while highlighting the importance of individualized consideration in supporting teacher technology competency development.