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This study aims to examine the effect of leverage and institutional ownership on tax avoidance, with profitability as a moderating variable, in plantation sector and mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative research method. The sample was selected using a purposive sampling technique, resulting in 16 companies as the research sample, with a total of 80 observations. Data analysis is conducted using multiple linear regression and moderated regression analysis (MRA). The results indicate that leverage and institutional ownership do not have a significant effect on tax avoidance. Furthermore, profitability is unable to moderate the relationship between leverage and tax avoidance as well as between institutional ownership and tax avoidance. This study has limitations related to the relatively small sample size, as many companies experienced losses during the observation period and therefore did not meet the sample selection criteria.

This study aims to examine the effect of leadership style and organizational communication on employee performance with work motivation as an intervening variable at the Department of Transportation of Pariaman City. The data analysis method uses questionnaires with a sample of 85 respondents. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) program. The results of this study indicate that: (1) There is a positive and significant effect of leadership style on work motivation, (2) There is no positive and significant effect of organizational communication on work motivation, (3) There is no positive and significant effect of leadership style on employee performance, (4) There is no positive and significant effect of organizational communication on employee performance, (5) There is a positive and significant effect of work motivation on employee performance, (6) Work motivation does not mediate the effect of leadership style on employee performance, (7) Work motivation does not mediate the effect of organizational communication on employee performance. This study provides insights for human resource management in government agencies.

This study aims to analyze the effect of transformational leadership and compensation on job satisfaction with employee performance as an intervening variable at PT Cipta Kridatama Site KIM Jambi. This research employed a quantitative approach using a survey method. The population of this study consisted of all employee of PT Cipta Kridatama Site KIM Jambi totaling 862 employees. The sample was determined using the slovin formula with a 10 percent error tolerance, resulting in 90 respondents. The sampling technique used was proportionate stratified random sampling. Data were collected through structural questionnaires and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) With The Assistance Of Smartpls 3 Software.  The result of  the study indicate that transformational leadership and compensation have a positive and significant effect on employee performance. Transformational leadership and compensation also have a positive and significant effect on job satisfaction. Furthermore, employee performance has a positive adn significant effect an job satisfaction.  The mediation test result show that employee performance is able to mediate the effect of transformational leadership and compensation on job satisfaction.These findings suggest that improving job satisfaction cannot be achieved solely through leadership and compensation policies, but also requires efforts to enhance employee performance. Therefore, organizations are encouraged to implement effective transformational leadership practices and fair compensation systems to improve employee performance and job satisfaction, particularly in high demand industries such as mining services.

This study aims to analyze the influence of leadership style and work motivation on employee performance with organizational commitment as an intervening variable at the Regional Financial and Asset Management Agency of West Sumatra Province. This study uses a quantitative approach with an explanatory design. Data were collected through distributing questionnaires to 45 employees using a census technique. Data analysis was conducted using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach. The results show that leadership style and work motivation have a positive and significant effect on organizational commitment. In addition, leadership style and work motivation also have a positive and significant effect on employee performance. However, organizational commitment does not have a significant effect on employee performance and is unable to mediate the influence of leadership style and work motivation on employee performance. These findings indicate that improving employee performance in public sector organizations is more effective through directly strengthening leadership style and work motivation. This study is expected to provide theoretical contributions in the development of public sector human resource management studies and become practical considerations for organizational leaders in formulating human resource management policies oriented towards improving apparatus performance.

The purpose of this study is to determine and examine the influence of leadership style, work facilities on employee performance with job satisfaction as an intervening variable at PT Samantaka Batuabra, Peranap District, Indragiri Hulu Regency. The data analysis method uses a questionnaire, with a sample of 40 respondents. The analysis method used is structural equation modeling (SEM) analysis using the partial least squares (SMART PLS) program. Partial least square (PLS) based on the research result shows that, (1) There is a positive and significant between Leadership Style on Job Satisfaction at PT Samantaka Batubara, Peranap District, Indragiri Hulu Regency, (2) There is a positive and significant influence between Work Facilities on Job Satisfaction at PT Samantaka Batubara, Peranap District, Indragiri Hulu Regency, (3) There is no positive and significant influence between Leadership Style on Employee Performance at PT Samantaka Batubara, Peranap District, Indragiri Hulu Regency, (4) There is a positive and significant influence between Work Facilities on Employee Performance at PT Samantaka Batubara, Peranap District, Indragiri Hulu Regency, (5) There is no positive and significant influence between Job Satisfaction on Employee Performance at PT Samantaka Batubara, Peranap District, Indragiri Hulu Regency, (6) Job Satisfaction does not mediate Leadership Style on Employee Performance at PT Samantaka Batubara, Peranap District, Indragiri Hulu Regency, (7)  Job Satisfaction cannot mediate Facilities The Effect of Workplace Perspectives on Employee Performance at PT Samantaka Batubara, Peranap District, Indragiri Hulu Regency.

This study aims to analyze the effect of digital marketing on firm value and to examine the mediating role of profitability. The research employs a quantitative approach with an explanatory research design. The sample consists of six cosmetic companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, selected using purposive sampling based on data availability. The analytical technique used is Structural Equation Modeling with the Partial Least Squares approach (SEM-PLS) using SmartPLS 4. The study utilizes secondary data obtained from the companies’ annual financial reports. The results indicate that digital marketing has a positive and significant effect on firm value. Digital marketing also shows a positive effect on profitability; however, this effect is not statistically significant. Meanwhile, profitability has a positive and significant effect on firm value. The indirect effect test yields a coefficient (O) of 0.239, a t-statistic of 1.914, and a p-value of 0.056, indicating that profitability does not mediate the relationship between digital marketing and firm value. These findings suggest that digital marketing strategies have a more dominant direct effect on enhancing firm value than an indirect effect through profitability.

This study aims to analyze the influence of HR Information Systems and Work Discipline on Employee Performance Through Job Satisfaction as an Intervening Variable at CV Multirejeki Selaras, Payakumbuh City. Data collection methods were through interviews and questionnaires. The population in this study was 40 employees. The data analysis method used was Structural Equation Modeling (SEM) using Partial Least Square (PLS). Based on the results of data analysis, it was found that HR Information Systems had a positive and significant effect on Job Satisfaction, Work Discipline had a positive and significant effect on Job Satisfaction, HR Information Systems had no and insignificant effect on Employee Performance, Work Discipline had no and insignificant effect on Employee Performance, Job Satisfaction had a positive and significant effect on Employee Performance, Job Satisfaction was able to mediate the effect of HR Information Systems on Employee Performance, Job Satisfaction was able to mediate the effect of Work Discipline on Employee Performance. The results of this study indicate that although the HR Information System and Work Discipline have a positive influence on Job Satisfaction, both do not have a direct influence on Employee Performance, but rather through the role of Job Satisfaction as a significant mediator.

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.

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 elaborate on the mechanism of product design, word of mouth (WOM), price perception, and product quality on purchase decisions, with brand image serving as a mediating variable. The research focuses on consumers of Ogel-Ogel, a traditional snack product from Pemalang. Utilizing a quantitative descriptive method, data were gathered from 100 respondents through purposive and accidental sampling techniques. Data analysis employed path analysis and the Sobel test to measure the strength of the mediation effect. The results reveal that, partially, all independent variables and brand image exert a positive and significant influence on purchase decisions. The most crucial finding indicates that brand image acts as an effective mediating bridge, reinforcing the transformation of physical product attributes and social recommendations into actual purchasing actions. This underscores that for MSMEs in the culinary sector, visual uniqueness and quality are insufficient without consistent brand reputation management. This research provides strategic contributions for local product managers in integrating traditional marketing elements with brand equity strengthening to navigate an increasingly competitive market.

Tujuan penelitian adalah untuk mengetahui pengaruh promosi, kemudahan transaksi dan kepercayaan terhadap menggunakan SPayLater. Populasi dalam penelitian ini adalah seluruh masyarakat Generasi Z (usia 18-29 tahun) di Kota Semarang yang menggunakan layanan SPayLater. Jumlah sampel yang digunakan dalam penelitian ini adalah 100 orang yang tersebar di 5 kecamatan yaitu Gunungpati, Banyumanik, Gajahmungkur, Tembalang, dan Pedurungan dengan menggunakan metode purposive sampling dan proporsional random sampling. variabel eksogen (bebas) terdiri dari promosi, kemudahan transaksi,dan kepercayaan,yang mempengaruhi variabel endogen (terikat), yaitu keputusan pembelian. Teknik analisis yang digunakan untuk mengidentifikasi pengaruh tersebut adalah analisis regresi linier. Hasil analisis data, diketahui bahwa variabel eksogen yang meliputi promosi, kemudahan transaksi, dan kepercayaan memiliki dampak searah dan berarti secara statistik terhadap penggunaan SPayLater dengan nilai signifikansi lebih kecil dari 0,05. Artinya Peningkatan promosi, kemudahan transaksi, dan kepercayaan terbukti mendorong penggunaan SPayLater di kalangan Gen Z Kota Semarang.

This study aims to analyze the influence of tax knowledge and tax sanctions on taxpayer compliance, as well as assess the role of taxpayer awareness as a moderation variable in individual taxpayers (WPOP) in West Aceh Regency. The research uses a quantitative approach with ex post facto design and survey methods. A sample of 100 respondents was selected through a random sampling technique based on the Slovin formula. Primary data were collected through a Likert scale questionnaire and analysis using instrument tests (validity and reliability), classical assumption tests, multiple linear regression analysis, and moderation regression tests to test hypotheses. The results of the study show that tax knowledge has a positive effect on taxpayer compliance. Tax sanctions also have a positive effect on taxpayer compliance. In addition, taxpayer awareness has been shown to moderate the relationship between tax sanctions and taxpayer knowledge. This means that the higher the taxpayer's awareness, the stronger the influence of tax knowledge and sanctions on taxpayer compliance. These findings are expected to be considered for tax authorities in formulating policies to increase compliance through education and strengthening tax awareness.

Penelitian ini bertujuan untuk menganalisis pengaruh knowledge sharing dan pemberdayaan pegawai terhadap kinerja pegawai melalui kepuasan kerja sebagai variabel intervening pegawai di Dinas Pemberdayaan Perempuan, Perlindungan Anak, Pengendalian Penduduk dan Keluarga Berencana Kabupaten Pekalongan. Populasi yang digunakan dalam penelitian ini adalah seluruh pegawai di Dinas Pemberdayaan Perempuan, Perlindungan Anak, Pengendalian Penduduk dan Keluarga Berencana Kabupaten Pekalongan yang berjumlah 105 orang. Jumlah sampel yang digunakan adalah 84 orang yang dipilih dengan Slovin secara proporsional random sampling. Teknik analisis data yang digunakan adalah Structural Equation Modeling-Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan bahwa knowledge sharing dan pemberdayaan pegawai berpengaruh positif dan signifikan terhadap kepuasan kerja dan kinerja pegawai. Kepuasan kerja juga berpengaruh signifikan terhadap kinerja pegawai. Hasil penelitian juga menunjukkan bahwa kepuasan kerja memiliki peran mediasi dalam memediasi knowledge sharing dan pemberdayan pegawai terhadap kinerja pegawai.

This study aims to analyze the effect of education level on the quality of financial statements based on SAK EMKM, with accounting information systems as a moderating variable, focusing on coffee shop micro, small, and medium enterprises (MSMEs) in Kediri City, Indonesia. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 32 business owners or financial managers selected by purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) with SPSS software.The results indicate that education level has a positive and significant effect on the quality of financial statements, suggesting that higher educational attainment enhances accounting understanding and compliance with SAK EMKM. However, accounting information systems were found to weaken this relationship, indicating that system complexity, limited digital literacy, and insufficient technical training may reduce the effectiveness of education in improving financial reporting quality. These findings highlight that improving financial reporting quality among MSMEs requires not only higher educational capacity but also appropriate technological support and continuous technical assistance. This study contributes to the accounting literature by emphasizing the contextual role of accounting information systems in shaping the relationship between human capital and financial reporting quality in MSMEs.

Penelitian ini dilatarbelakangi oleh pentingnya peningkatan kinerja pegawai sektor publik yang sering terkendala birokrasi, budaya organisasi hierarkis, dan regulasi ketat. Kepemimpinan autentik dan penyesuaian pekerjaan dipandang sebagai faktor yang dapat   memengaruhi kinerja pegawai baik secara langsung maupun melalui keterlibatan kerja. Kepemimpinan autentik berperan dalam menciptakan iklim kerja yang terbuka dan penuh integritas, sedangkan penyesuaian pekerjaan memberi ruang bagi pegawai menyesuaikan pekerjaan dengan kekuatan dan preferensi pribadi. Penelitian ini menggunakan metode kuantitatif dengan survei terhadap 153 pegawai Dinas Perhubungan Kabupaten Pemalang. Instrumen berupa kuesioner berskala Likert yang diuji validitas dan reliabilitasnya. Analisis data dilakukan dengan Partial Least Squares Structural Equation Modeling (PLS-SEM) untuk menguji hubungan langsung maupun mediasi antar variabel berdasarkan teori JD-R, COR, dan Authentic Leadership. Hasil penelitian menunjukkan empat hipotesis diterima dan satu ditolak. Penyesuaian pekerjaan berpengaruh positif dan signifikan terhadap keterlibatan kerja dan kinerja pegawai, serta menjadi prediktor paling kuat bagi kinerja (β = 0,432). Kepemimpinan autentik berpengaruh positif terhadap keterlibatan kerja (β = 0,335), namun tidak signifikan terhadap kinerja (β = 0,120). Keterlibatan kerja terbukti memediasi sebagian hubungan penyesuaian pekerjaan dengan kinerja, tetapi tidak memediasi pengaruh kepemimpinan autentik. Model penelitian mampu menjelaskan 44,2% varians keterlibatan kerja dan 60,8% varians kinerja pegawai. Temuan ini menegaskan pentingnya faktor individual seperti penyesuaian pekerjaan dibandingkan faktor kepemimpinan top-down dalam meningkatkan kinerja pegawai di sektor publik. Implikasi praktis penelitian ini adalah perlunya organisasi pemerintah mengembangkan program penyesuaian pekerjaan, memperkuat keterlibatan kerja, serta membangun kepemimpinan autentik sebagai fondasi budaya kerja yang positif.

This study aims to analyze the effect of workload on employee loyalty at the Class I TPI Immigration Office in Jambi, with performance allowance policies acting as a mediating variable. The research employed a quantitative approach involving 88 respondents selected from the total employee population. Data were collected through structured questionnaires and analyzed using statistical methods to examine both direct and indirect relationships among variables. The results indicate that employees generally perceive their workload as being at a moderate level; however, workload has a significant negative effect on employee loyalty. In contrast, performance allowance policies demonstrate a significant positive influence on loyalty. Furthermore, the findings reveal that performance allowance policies partially mediate the relationship between workload and employee loyalty, indicating their role in mitigating the negative impact of workload. These results suggest that effective performance allowance policies can enhance employee loyalty despite increasing workload demands. Therefore, organizations should balance workload management with fair and performance-based compensation policies to maintain employee loyalty.

General practitioners play a crucial role in the delivery of healthcare services in public hospitals, where limited organizational resources and high service demands often place significant pressure on medical personnel. These conditions may disturb work–life balance, increase the risk of burnout syndrome, and ultimately lead to higher turnover intention. This study aimed to analyze the effect of work–life balance on turnover intention, with burnout syndrome acting as an intervening variable among general practitioners at RSUD Balaraja. An observational analytic design with a cross-sectional approach was applied, involving all 40 general practitioners working in the emergency department and inpatient units through a total sampling technique. Data were collected using standardized instruments, namely the Work–Life Balance Scale, Maslach Burnout Inventory, and the Intention to Quit Questionnaire. Data analysis was conducted using Spearman correlation and Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results revealed a significant relationship between work–life balance and burnout syndrome, as well as between work–life balance and turnover intention. Burnout syndrome was also significantly associated with turnover intention. Further analysis showed that work–life balance had both direct and indirect effects on turnover intention, with burnout syndrome partially mediating this relationship. In conclusion, work–life balance and burnout syndrome are important determinants of turnover intention among general practitioners. Therefore, hospital management should prioritize strategies such as workload regulation, enhanced organizational support, and burnout prevention to retain medical staff and maintain the quality of healthcare services in public hospitals.

With financial inclusion acting as a moderator, the goal of this study is to examine how financial technology use and financial literacy impact microbusiness performance. Microbusinesses in Bandar Lampung City's food and beverage industry serve as the research subjects. This study employs a quantitative approach, using questionnaires to collect primary data from microenterprises. Purposeful sampling was used to choose 203 microbusinesses that met the research criteria. SPSS was utilized to analyze the data using multiple linear regression and Moderated Regression Analysis (MRA). The study's conclusions imply that the use of financial technology has an effect on microenterprises' performance. Additionally, it has been shown that financial literacy affects microenterprise performance. The findings show that key components in increasing microbusiness performance are the use of financial technology and the entrepreneur's capacity to supervise and make financial decisions. However, the test results indicate that financial inclusion cannot boost the impact of financial technology and financial expertise on microbusiness performance. This implies that the influence of financial technology and financial knowledge on business success is not necessarily enhanced by having access to financial services. It also shows that a key factor in increasing the success of microbusinesses is the characteristics of the entrepreneur. The research's objectives are to assist important stakeholders in creating plans for microenterprise growth, as well as to assist microenterprise actors in improving their financial literacy and utilizing financial technology to its fullest.

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh lokasi, biaya kuliah, dan promosi terhadap minat mahasiswa untuk melanjutkan studi di Institut Teknologi dan Bisnis (ITB) Semarang. Fokus penelitian diarahkan pada faktor-faktor eksternal yang diduga memiliki peran penting dalam menentukan minat mahasiswa dalam memilih perguruan tinggi. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data primer yang diperoleh melalui penyebaran kuesioner berbasis Google Form. Populasi penelitian adalah seluruh mahasiswa ITB Semarang, sedangkan sampel penelitian adalah mahasiswa tahun ajaran 2024/2025 yang dipilih melalui teknik purposive sampling, dengan jumlah responden sebanyak 65 orang. Analisis data dilakukan menggunakan regresi linear berganda untuk menguji pengaruh dari  masing-masing variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa lokasi, biaya kuliah, dan promosi berpengaruh positif dan signifikan terhadap minat mahasiswa memilih ITB Semarang sebagai tempat melanjutkan pendidikan tinggi. Temuan ini menegaskan bahwa semakin strategis lokasi kampus, semakin terjangkau biaya kuliah, dan semakin efektif promosi yang dilakukan, maka semakin tinggi minat mahasiswa untuk mendaftar.