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Rapid technological innovation affects various aspects of life, including how a company works. One of them is the shift from using paper as a means of writing and files as a means of storage to a computer application commonly known as Microsoft 365 which is cheaper and more efficient. In the world of accounting, there is a trend of increasing performance and time efficiency which is the center of a problem that is quite inflamed by various parties of companies and consumers. This study aims to analyze the influence of discount promo strategies and experiential marketing on sales at PT Rekadia Solusi Teknologi. The approach used is a quantitative method with a population and sample of 34 respondents selected using the saturated sample method. Data were collected through questionnaires, interviews, observations, literature studies, and documentation during the period April - May 2025. Data analysis was carried out using SPSS with data quality tests, classical assumptions, multiple linear regression, t-test, f-test, and coefficient of determination. The results of the study showed that discount promos partially had a positive and significant effect on sales. Experiential marketing also has a positive and significant effect on sales at PT Rekadia Solusi Teknologi. Simultaneously, discount promos and experiential marketing have a positive and significant effect on sales.

Container loading and unloading procedures are a series of essential operational activities carried out to systematically, safely, and efficiently move containers from ships to the stacking yard or vice versa. This study aims to examine these procedures, analyze the effectiveness of their implementation, and identify the obstacles and corrective efforts encountered in the field. The methods used include field observation (field research) and literature review (library research). The results indicate that the procedural stages involve document preparation (Bill of Lading and Manifest), ship berthing, the utilization of various loading and unloading equipment (such as Gantry Crane, RTG, and Headtruck), and container arrangement within the Container Yard (CY). The process involves three main work stages: Stevedoring, Cargodoring, and Receiving/Delivery, which require close coordination among port operators, foremen, and Stevedoring Workers (TKBM). Implementation can be hindered by crane breakdowns, headtruck limitations, traffic congestion, and slow stevedoring performance. Effective solutions suggested include routine equipment maintenance, increasing HT fleet capacity, enhancing human resource competency through training, and coordinating traffic routes with relevant authorities. Optimal procedure execution is crucial for ensuring smooth logistics flow, time efficiency, and occupational safety.

This study looks at how liquidity, profitability, and leverage laffect the value of a company, specifically PT Bank Muamalat Indonesia, between the years 2016 and 2023. It uses a quantitative and method and gets its data from published annual financial reports. All the financial reports from that time are considered the full set of data, but only 32 reports were chosen as a sample. These reports were picked based on specific criteria that match the variables being studied.The factors that are looked at are lliquidity, measuredl by the lCurrent Ratio (CR), profitabilityl measuredl by Returnl on Assetsl (ROA), and leveragel measured by and Debt tol Equity Ratiol (DER). The company valuel is measuredl byl Price to Book Value (PBV). The data was analyzed using SPSS software with methods like multiplel linear regression, t-test, and F-test.The findings show that liquidityl and leveragel have a strong positive effect on company value, while profitability has a negative effect.lWhen all threel factors are lconsidered together, they have a positive and significantl impact on company value. This suggests that internal factors like liquidity and profitability, and how a company uses debt are important in determining its overall lvalue. this study confirms based on the results obtained that internal company factors, especially liquidity, profitability, and capital structure, are important determinants in determining company value.

This study aims to analyze the influence of product quality and location on housing purchase decisions at Shafira Residence Kediri. The research problem focuses on how product quality and location can affect consumers in making purchase decisions. This study employs a quantitative method with questionnaires distributed to respondents and data analysis conducted through validity tests, reliability tests, t-tests, F-tests, and multiple linear regression using SPSS 25. The results indicate that product quality has a significant partial effect on purchase decisions. This means that the better the quality of the product offered, the higher the consumer’s interest in purchasing a house at Shafira Residence. Similarly, the location variable shows a significant partial effect on purchase decisions, where accessibility and strategic positioning serve as key factors. Simultaneously, product quality and location significantly influence purchase decisions, with an F-test value of 10.727 (significance < 0.001) and a coefficient of determination (R²) of 0.671, indicating that the two independent variables explain 67.1% of the variation in purchase decisions. The conclusion of this study is that product quality and location are important factors influencing consumer purchase decisions at Shafira Residence Kediri. Therefore, developers need to improve housing product quality, ensure timely completion of construction, and enhance road access to the location in order to attract more consumers.

This study analyzes the influence of price, time efficiency, and product quality on ready-mix concrete sales volume at PT Dirgantara Betonindo Batang. This study employed a quantitative method with a causal approach, gathering data through surveys, interviews, and document analysis. A total of 70 respondents were selected using purposive sampling. The outcomes of the multiple linear regression analysis demonstrate that both time efficiency and product quality significantly influence sales volume, while price has a positive but insignificant effect. The regression model can explain 72.2% of the variation in sales volume. These findings provide strategic recommendations for company management in improving efficiency and quality to drive sales

The efficiency of investment decisions is one of the core axes in the success of organizations and the sustainability of their business, especially in light of the dynamic and complex business environment. In this context, the integrated role of both accounting and financial management systems is highlighted, as the harmony between them is a key pillar in providing accurate, real-time, and analytical data that supports the investment decision maker and reduces the degree of uncertainty and risks associated with investments. This research aims to analyze the impact of the integration between accounting systems and financial management on the quality and efficiency of investment decisions within institutions, with a focus on the nature of the causal relationship between the two variables. A conceptual model has been built that illustrates the interaction between the financial information generated by the accounting system and the analytical tools provided by the financial department, which contributes to raising the efficiency of strategic decisions related to investment. To achieve the objectives of the study, a descriptive-analytical approach supported by a standard analysis using a simple linear regression model was adopted on field data extracted from an intentional sample of financial officials in the banking and investment sector. The results showed that there is a statistically significant positive effect of the integration of accounting and financial management systems in enhancing the efficiency of investment decisions, as the model showed that integration contributes more than 50% to the explanation of changes in the quality of investment decisions. The study reached a number of important findings, the most prominent of which is that the lack of integration or poor coordination between accounting and financial management leads to delays in decisions or making them based on incomplete or contradictory information. Effective integration enables organizations to allocate resources more efficiently and evaluate investment alternatives in a thoughtful manner. The study concluded with a set of recommendations, most notably the need to develop the digital infrastructure of accounting and financial systems, adopt a unified system for data exchange, enhance the culture of teamwork between accounting and financial management units, in addition to activating the use of predictive financial analysis techniques to raise the level of accuracy in investment decisions.

The progressive dynamics of the Indonesia Stock Exchange (IDX) encourage accurate and optimized financial statement audits. Every listed company is required to prepare financial statements in accordance with accounting standards and have them verified by independent auditors registered with the capital market authority. Auditing for publicly listed companies demands high responsibility, motivating firms to improve professional standards, including maintaining timeliness in audit reporting. One of the sectors under focus is the oil, gas, and coal subsector, where some companies experience delays in financial reporting, known as audit delay. Factors influencing these delays include firm size and solvency. This study aims to analyze the effect of firm size and solvency on audit delay in companies within the oil, gas, and coal subsector listed on the IDX from 2021 to 2024. The study sample consists of 13 companies meeting the research criteria during this period. Purposive sampling was employed, and data were analyzed using classical assumption tests and multiple linear regression with SPSS version 27. Results indicate that firm size has a significant negative effect on audit delay, while solvency does not have a significant partial effect. Simultaneously, firm size and solvency significantly influence audit delay, suggesting that both variables collectively affect the timeliness of financial statement submission.

This study aims to find out whether the influence of leadership style, work motivation, and the provision of work compensation on efforts to increase employee loyalty of the Special Region of Yogyakarta (DIY) Post Office. The type of research used in this study is a quantitative research approach. The research conducted sampling at the Special Region Post Office of Yogyakarta. The sampling technique is using the Nonprobability Sampling technique with a saturated sampling approach. The sample used was 56 respondents. The data collection method used a questionnaire that had been tested for validity, reliability, classical assumption test, multiple linear analysis, hypothesis test and determinism coefficient. The data was analyzed using SPSS version 25. The results of the study showed that partially the variables of leadership style had a positive and insignificant effect on the variables of employee loyalty, partially the variables of work motivation had a positive and insignificant effect on employee loyalty, and partially the work compensation had a positive and significant effect on employee loyalty. At the same time, it was shown that the variables of leadership style, work motivation, and work compensation had a positive and significant effect on the loyalty variables of employees of the Special Region of Yogyakarta Post Office.

This study aims to analyze the effect of training on the performance of regional innovation data entry in Boyolali Regency in 2024 through the BI-SMART system. The population of this research consisted of 83 civil servants (ASN) serving as BI-SMART application operators, with a sample of 30 ASNs selected using purposive sampling. A quantitative approach was employed using a Likert-scale questionnaire, which was tested for validity and reliability. Data analysis was performed using simple linear regression preceded by classical assumption tests (normality and heteroskedasticity tests). The results show that training has a positive and significant effect on the performance of innovation data entry, as evidenced by a t-value of 4.721 and a significance level of 0.000 (<0.05). These findings confirm that structured and practical training can improve the accuracy, completeness, and timeliness of data entry. The study contributes theoretically by strengthening the concepts of transfer of training, adult learning, and Kirkpatrick’s evaluation model, while practically providing strategic recommendations for the Boyolali Regency Government in designing more effective training programs to support data-driven regional innovation governance.

Water is a basic, irreplaceable human need, so its management must be effective, efficient, and sustainable. The Tanarawa Village Government, through the Village-Owned Enterprise (BUMDes), manages the Regional Drinking Water Company (PDAM) to meet the community's clean water needs. However, various obstacles remain, ranging from suboptimal water quality, uneven distribution, and customer complaints. This situation raises questions about the extent to which service quality and complaints influence customer satisfaction at the Tanarawa Village PDAM, Waiblama District, Sikka Regency. This study aims to: (1) describe the service quality of the Tanarawa Village PDAM, (2) identify the types of complaints submitted by customers, and (3) analyze the influence of service quality and complaints on customer satisfaction. The research method used was a descriptive quantitative approach using a survey technique. Data were collected through questionnaires from 30 respondents who were customers of the Tanarawa Village PDAM. Data analysis included validity and reliability tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination. The results of the study, based on descriptive analysis, indicate that service quality, complaints, and satisfaction are categorized as "Good," although there are still shortcomings in response speed, consistency of water distribution, and staff reliability. Customer complaints predominantly concern frequent interruptions in water flow, poor water quality, and slow response times, requiring improvement to Very Good. Statistical analysis of the effect of service quality on customer satisfaction shows a t_(count) > t_table = 3.325 > 1.99, concluding that service quality significantly influences customer satisfaction. Furthermore, statistical analysis of the effect of complaints on customer satisfaction also yielded a t_(count) > t_table = 3.917 > 1.99, concluding that customer complaints have a significant impact on satisfaction levels. Thus, this study confirms that consistent improvements in service quality and prompt and resolute complaint handling are important factors in increasing customer satisfaction. The results are expected to provide strategic input for the Tanarawa Village Water Company (PDAM) in improving its service system and strengthening relationships with the community.

The curriculum serves as a guideline for the teaching and learning process in schools. In Indonesia, the curriculum continues to evolve in line with changes in time and societal needs. These changes aim to adapt to advancements in science and technology, address challenges within the education system, and achieve more effective learning outcomes. This research adopts a qualitative approach with a literature study method, drawing data from journal articles, books, research reports, and other documents. The findings illustrate the evolution of the national primary education curriculum from 1945 to the Merdeka Curriculum of 2022, depicting a lengthy journey of curriculum adaptation to Indonesia's educational dynamics. The implications of this research emphasize the importance of developing a curriculum that is responsive to both global and local developments, as well as the necessity for an adaptive education system to meet the needs of modern society.

The integration of Internet of Things (IoT) with cloud computing has revolutionized healthcare systems, offering scalable and real-time patient monitoring. However, optimizing response times and energy consumption remains crucial for efficient healthcare delivery. This research evaluates various algorithmic approaches for workload migration and resource management within IoT cloud-based healthcare systems. The performance of the implemented algorithm in this research, Hybrid Dynamic Programming and Long Short-Term Memory (Hybrid DP+LSTM), was analyzed against other six key algorithms, namely Gradient Optimization with Back Propagation to Input (GOBI), Deep Reinforcement Learning (DRL), improved GOBI (GOBI2), Predictive Offloading for Network Devices (POND), Mixed Integer Linear Programming (MILP), and Genetic Algorithm (GA) based on their average response time and energy consumption. Hybrid DP+LSTM achieves the lowest response time (82.91ms) with an energy consumption of 2,835,048 joules per container. The outcome of the analysis showed that Hybrid DP+LSTM have significant response times improvement, with percentage increases of 89.3%, 79.0%, 83.8%, 97.0%, 99.8%, and 99.94% against GOBI, GOBI2, DRL, POND, MILP, and GA, respectively. In terms of energy consumption, Hybrid DP+LSTM outperforms other approaches, with GOBI2 (3,664,337 joules) consuming 29.3% more energy, DRL (2,973,238 joules) consuming 4.9% more, GOBI (4,463,010 joules) consuming 57.4% more, POND (3,310,966 joules) consuming 16.8% more, MILP (3,005,498 joules) consuming 6.0% more, and the GA (3,959,935 joules) consuming 39.7% more. The result of ablation of the Hybrid DP+LSTM model achieves a 47.05% improvement over DP-only (156.57ms) and a 70.64% improvement over LSTM-only (282.41ms) in response time. On the energy efficiency side, Hybrid DP+LSTM shows 22.80% improvement over LSTM-only (3,671,51 joules), but 7.34% underperformance compared to DP-only (2,640,93). These research findings indicate that the Hybrid DP+LSTM technique provides the best trade-off between response time and energy efficiency. Future research should further explore hybrid approaches to optimize these metrics in IoT cloud-based healthcare systems.

The DH Building of the Electrical Engineering Study Program at Udayana University faces significant challenges in energy efficiency, as it still relies on conventional electrical systems. User negligence, such as forgetting to switch off lights and air conditioners (AC) after use, often results in unnecessary energy waste and increased operational costs. This issue highlights the urgent need for smart solutions capable of automating energy management, reducing waste caused by human error, and supporting the creation of a more efficient and sustainable campus environment. To address this problem, this study designs and implements a smart building system based on the Internet of Things (IoT). The system employs a NodeMCU ESP32 microcontroller as the main processing unit, integrated with a series of sensors including a DHT22 sensor for monitoring temperature and humidity, an MQ2 sensor for smoke detection, a PIR sensor for motion detection, and a PZEM-004T sensor for monitoring energy consumption. Control of electronic devices such as lights and AC units is carried out both automatically and manually through relay modules connected to the system. All sensor data and control functions are accessed via a web interface developed using the Laravel framework and a MySQL database. The testing results indicate that the designed system was successfully implemented and functions as expected. Sensor testing demonstrated high accuracy compared to standard measuring instruments, while the electronic device control system achieved an average response time of approximately 3.6 seconds, proving its reliability. Overall, the system provides a comprehensive solution for energy consumption monitoring and control, while also enhancing comfort and safety in the DH Building, in line with the goals of energy efficiency and facility modernization.

This study aims to analyze the influence of green financing, industrialization level, and fossil energy consumption on carbon emissions in Indonesia for the period 2018–2023. The method used is multiple linear regression with the Ordinary Least Squares (OLS) approach based on time series data. The dependent variable used is carbon emissions, while the independent variables include green financing, industrialization level, and fossil energy consumption. The results of the analysis show that both simultaneously and partially, the three independent variables do not have a significant effect on carbon emissions. The coefficients of green financing and industrialization tend to be positive, while fossil energy consumption is negative, but all are not statistically significant. These findings indicate that green financing policies, industrial development, and fossil energy consumption during the study period have not had a significant impact on carbon emissions in Indonesia. This study recommends the need to extend the observation period, add relevant variables such as the renewable energy mix, and optimize the implementation of green energy and financing policies to support carbon emission reduction in the future.

This study aims to analyze the implementation of the Unit Dose Drugs Dispensing Sistem (UDDDS) based on the SERVQUAL theory at the Inpatient Pharmacy Installation of RS “X”. The research method used a quantitative design with SERVQUAL questionnaires given to pharmacists and nurses, supplemented by in-depth interviews to explore perceptions of the UDDDS implementation. Data analysis was conducted using univariate, bivariate, and multivariate methods. The results of the study indicate that all SERVQUAL dimensions significantly influence the quality of UDDDS services. Based on multiple linear regression analysis, the dimension of Assurance had the most dominant influence on service quality, with a B value of 8.464 and a contribution of 35%. This was followed by Empathy (B = 7.475, 31%), Tangibles (B = 7.547, 28%), Responsiveness (B = 4.847, 20%), and Reliability (B = 3.475, 16%). These findings suggest that the Assurance dimension, which includes trust and confidence in healthcare professionals, plays a crucial role in improving service quality at the Inpatient Pharmacy Installation. Overall, the findings indicate a significant relationship between the implementation of UDDDS and improvements in hospital service quality, particularly in terms of timely medication administration, reduced medication returns, and increased healthcare worker satisfaction. The reduction in medication returns reflects the efficiency of the drug distribution sistem, while the increased satisfaction of healthcare workers shows that UDDDS contributes to better service quality. These findings emphasize the importance of strengthening the Assurance dimension through improving the competence, ethics, and professionalism of healthcare workers. Additionally, integrating UDDDS into the hospital's quality indicators is essential for establishing a sustainable quality culture. This will support the overall improvement of service quality at the hospital.

Timeliness in the submission of financial statements is one of the key indicators of transparency in public companies. This study aims to analyze the effect of profitability, leverage, and firm size on the timeliness of financial statement submission in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The research sample consisted of 17 companies with a total of 51 observations, selected using purposive sampling. Data were analyzed using multiple linear regression. The results show that profitability (ROA) and firm size have a significant positive effect on the timeliness of financial reporting, while leverage (DER) has no significant effect. Simultaneously, profitability, leverage, and firm size have a significant effect, contributing 41.7% to the variation in financial reporting timeliness. This study supports the signaling theory, which states that companies with good performance tend to provide positive signals through compliance with timely reporting.  

Museums are essential for preserving culture and history, especially in cities like Jakarta, which have a history that spans from prehistoric times to modern times. The Fatahillah Museum in Jakarta is the best place to learn history because it has a collection of artifacts, important documents, and thematic exhibitions. The museum is not only a center for education, but it also helps to promote local culture through various activities such as workshops and seminars. The main challenge to improving the visitor experience is poor layout and circulation of the space. The way visitors enjoy the collections on display in the museum is greatly influenced by the layout, including the way the space is arranged. The Fatahillah Museum uses a hub-and-spoke and linear layout to direct visitors in a systematic way. But there are some problems, such as limited space, unergonomic collections and a poor navigation system. The space is filled with unique but sometimes confusing vertical and horizontal circulation grooves due to the architectural style of colonial Dutch museums. Factors such as visibility, lighting, and ergonomics also play a role in improving visitor comfort. With over 615,000 visitors in 2023, this problem is becoming more apparent, especially during busy holidays. To address this, the layout must be optimized, modern navigation is used, and the design of the exhibition hall must be updated to become more interactive and help students learn. In addition, arranging the collection chronologically and thematically can help visitors understand the historical and cultural context of the museum's collections.

This study aims to determine the influence of independent variables, namely Promotion, Location, and Product Variation, on the dependent variable, Purchase Decision, at Seduhlur Coffee Kediri. The research method used is quantitative, employing multiple linear regression analysis with the assistance of SPSS version 26 software. The sampling technique applied in this study is incidental sampling, which involves selecting respondents who happen to be present and meet certain criteria at the time the research is conducted. Based on the results of data analysis, it can be concluded that the Promotion variable has a positive and significant partial effect on Purchase Decision. This indicates that the better the promotional strategies carried out, the more likely consumers are to make a purchase. Similarly, the Location variable also shows a positive and significant partial influence, suggesting that the comfort and accessibility of Seduhlur Coffee’s location play an important role in influencing consumer decisions. Product Variation is also found to have a positive and significant partial effect on Purchase Decision, meaning that a greater variety of products offered increases the likelihood of attracting consumer interest. Simultaneously, all three variables — Promotion, Location, and Product Variation — have a significant and positive influence on Purchase Decision. This research is expected to provide useful input for Seduhlur Coffee Kediri in improving its marketing strategies and service quality to encourage and increase consumer purchasing decisions.

This study aims to examine the effect of Return on Assets (ROA), Debt to Assets Ratio (DAR), and Total Assets on Audit Delay in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Audit Delay is defined as the time interval between the end of the fiscal year and the issuance date of audited financial statements by independent auditors. The timeliness of financial reporting is a crucial element for stakeholders in evaluating company performance, enhancing transparency, and supporting decision-making processes. Therefore, understanding the factors that influence audit delay is important in the context of both regulatory compliance and corporate governance. This research adopts a quantitative methodology using multiple linear regression analysis. The data used are secondary data obtained from annual financial reports published and accessible through the official IDX website. The study sample consists of 33 companies, resulting in 165 observations. After conducting outlier analysis, the final dataset comprised 83 observations. Data analysis was carried out using the Statistical Package for the Social Sciences (SPSS) Version 22. The results show that Return on Assets and Total Assets do not have a significant effect on Audit Delay. This indicates that profitability and company size are not the main determinants of audit timeliness in this sector. However, the Debt to Assets Ratio was found to have a relatively positive effect on Audit Delay. This finding suggests that companies with higher leverage tend to be audited more quickly, possibly because auditors and stakeholders pay greater attention to firms with higher financial risk. Thus, a company’s capital structure plays an important role in influencing the timeliness of audit completion.

Football supporters are often referred to as the "12th player" due to their crucial role in creating a lively match atmosphere and boosting players' morale. Nearly every province or city in Indonesia has its own football club and a passionate fanbase. Notable examples include The Jakmania (supporters of Persija Jakarta), Bobotoh (Persib Bandung), and Bonek (Persebaya Surabaya). The challenges faced by these supporters extend beyond organizational involvement and relate closely to their ability to manage and allocate time effectively between work and non-work domains. For members of The Jakmania who are also employed, balancing professional responsibilities, personal life, and supporter-related activities has become a significant issue. This study aims to examine the influence of Motivation (X1) on Work-Life Balance (Y), as well as the influence of Organizational Culture (X2) on Work-Life Balance (Y) among working members of The Jakmania Ciledug, Tangerang City. The research utilized probability sampling through a simple random sampling method to ensure randomness and avoid selection bias, thereby enhancing the representativeness of the sample. The total population consisted of 112 members, and using the Slovin formula, a final sample of 53 respondents was determined. The analysis was conducted using multiple linear regression, assisted by SPSS version 25 and Microsoft Excel 2017. The findings reveal that Motivation (X1) has a positive and significant influence on Work-Life Balance (Y), and Organizational Culture (X2) also has a positive and significant influence on Work-Life Balance (Y).