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\ This study aims to analyze the influence of bureaucratic leadership style on employee performance with teamwork as an intervening variable at the Forestry Service of Jambi Province. Human resources are the main determinant of organizational success, particularly in public bureaucracies that demand effectiveness, discipline, and strong responsibility. Bureaucratic leadership, which emphasizes formal structure, rule compliance, and systematic work procedures, is believed to enhance efficiency but may also limit employee creativity and flexibility. In this context, teamwork becomes a crucial factor that strengthens the relationship between leadership and performance through enhanced collaboration, communication, and synergy among employees. This research employs a quantitative approach with an explanatory design. The population consists of 56 employees of the Forestry Service of Jambi Province selected using saturated sampling. Data were collected using a Likert-scale questionnaire and analyzed through Structural Equation Modeling-Partial Least Square (SEM-PLS). The findings indicate that bureaucratic leadership style has a positive and significant effect on both employee performance and teamwork. Furthermore, teamwork also has a positive and significant effect on performance and mediates the relationship between bureaucratic leadership and performance. The R-square results show that most of the variation in performance can be explained by bureaucratic leadership and teamwork. These findings highlight that the effectiveness of bureaucratic leadership is optimized when supported by strong teamwork. This study provides practical implications for public institutions to develop adaptive leadership strategies and foster a collaborative work culture to enhance employee productivity and organizational performance.

Penelitian ini bertujuan untuk menganalisis pengaruh Relationship Management, Promosi, dan Lokasi terhadap keputusan orang tua dalam memilih Bimbingan Belajar Roudhoh Andromeda di Jakarta Barat. Jenis penelitian ini adalah kuantitatif dengan pendekatan deskriptif dan analitis. Populasi penelitian terdiri dari orang tua murid yang terdaftar di lembaga tersebut, dan sampel sebanyak 125 orang tua dipilih dengan teknik purposive sampling. Pengumpulan data dilakukan melalui kuesioner yang mengukur variabel Relationship Management, Promosi, Lokasi, dan Keputusan Pilihan Orang Tua. Data dianalisis menggunakan perangkat SEM-PLS untuk menguji pengaruh langsung dan simultan antara variabel. Hasil penelitian menunjukkan bahwa Relationship Management, Promosi, dan Lokasi memiliki pengaruh signifikan terhadap keputusan orang tua dalam memilih lembaga tersebut. Secara khusus, Relationship Management memberikan pengaruh paling dominan, diikuti oleh Promosi dan Lokasi. Kesimpulannya, Bimbingan Belajar Roudhoh Andromeda disarankan untuk meningkatkan kualitas hubungan dengan orang tua dan siswa, memperkuat promosi, serta memperhatikan faktor lokasi agar lebih mudah diakses. Penelitian ini memberikan wawasan bagi lembaga pendidikan dalam merancang strategi pemasaran dan hubungan yang lebih efektif.

This study examines in depth the risk factors influencing financial statement fraud in the Indonesian banking sector by employing the Fraud Hexagon framework. This framework comprises six core elements—pressure, opportunity, rationalization, capability, arrogance, and collusion—each representing potential drivers of fraudulent behavior. The study also aims to assess whether institutional investor involvement can serve as a moderating factor capable of reducing the likelihood of fraud. The research uses secondary data derived from the annual reports of banks listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Logistic regression analysis is employed to examine the relationships between the Fraud Hexagon variables and financial statement fraud, as well as to test the moderating role of institutional ownership. The findings reveal that, among the six elements of the Fraud Hexagon, only auditor changes (representing rationalization) and political connections (representing collusion) have a significant effect on financial statement fraud. The other elements—pressure, opportunity, capability, and arrogance—do not show a significant impact. Furthermore, institutional investor involvement is found not to moderate the relationship between the Fraud Hexagon elements and financial statement fraud, indicating that external monitoring through institutional ownership remains ineffective in the context of Indonesian banking. These results underscore the importance of closer supervision of rationalization and collusion factors, as well as the need for stronger internal control mechanisms to prevent fraudulent financial reporting. The study’s findings are expected to provide valuable insights for regulators, banking management, and other stakeholders in their efforts to enhance fraud prevention measures in the financial sector.  

Penelitian ini bertujuan untuk menganalisis pengaruh Lingkungan Kerja, Motivasi, dan Work-Life Balance terhadap Loyalitas Karyawan di Perusahaan EPC di Jakarta, dengan Kepuasan Kerja sebagai variabel mediasi dan moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan melibatkan total 259 responden yang dipilih melalui teknik purposive sampling. Data dikumpulkan menggunakan kuesioner terstruktur dan dianalisis dengan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Lingkungan Kerja, Motivasi, dan Work-Life Balance memiliki pengaruh positif dan signifikan terhadap Loyalitas Karyawan. Selain itu, ketiga variabel tersebut juga berpengaruh positif dan signifikan terhadap Kepuasan Kerja. Temuan lain menunjukkan bahwa Kepuasan Kerja turut memberikan kontribusi positif dan signifikan terhadap Loyalitas Karyawan, namun tidak berperan sebagai variabel moderasi. Sebaliknya, Kepuasan Kerja berfungsi sebagai variabel mediasi dalam hubungan antara Lingkungan Kerja, Motivasi, dan Work-Life Balance dengan Loyalitas Karyawan. Penelitian ini diharapkan mampu memberikan kontribusi praktis bagi strategi manajemen sumber daya manusia, khususnya dalam meningkatkan retensi karyawan, serta memberikan implikasi teoretis yang dapat memperkaya kajian akademik di masa mendatang.

Tujuan dari penelitian ini adalah untuk melihat bagaimana peran influencer dan social media marketing berdampak pada minat mahasiswa manajemen universitas pembangunan panca budi medan untuk membeli sandal crocs. Studi ini termasuk dalam kategori kuantitatif asosiatif. Penelitian ini melibatkan 5.695 mahasiswa Manajemen dari Universitas Pembangunan Panca Budi Medan angkatan 2023 dan 2024 yang mengenal sandal Crocs. Penelitian ini menggunakan teknik purposive sampling dan rumus Slovin untuk memilih 99 responden yang berusia 18-25 tahun dari Program Manajemen Prodi di Universitas Pembangunan Panca Budi. Data primer dan data sekunder dikumpulkan melalui studi kepustakaan dan kuesioner dengan skala Likert. Uji validitas dan reliabilitas dilakukan pada semua item pernyataan; variabel peran influencer (X1), social media marketing (X2), dan variabel minat beli (Y) dinyatakan valid dan reliabel; regresi linear berganda, uji parsial (T), uji simultan (F), dan koefisien determinasi (R2). Uji asumsi klasik data digunakan dalam penelitian ini. Menurut Analisis Regresi Linear Berganda variabel peran influencer (X1) dan social media marketing (X2), ada korelasi positif antara minat beli (Y). Menurut hasil uji parsial (uji T), peran influencer (X1) memiliki pengaruh positif dan signifikan terhadap minat beli (Y), dengan nilai t hitung 3,184 dan signifikansi 0,002 (kurang dari 0,05). Social media marketing (X2) juga memiliki pengaruh positif dan signifikan terhadap minat beli (Y), dengan nilai t hitung 3,113 dan signifikansi 0,002 (kurang dari 0,05). Menurut hasil uji simultan (uji F), variabel peran influencer (X1) dan social media marketing (X2) secara bersama-sama memiliki pengaruh signifikan terhadap minat beli (Y), dengan nilai f hitung sebesar 5,717 dan signifikansi 0,005 (kurang dari 0,05). Variasi dalam minat beli (Y) sebesar 62,0% disebabkan oleh variabel peran influencer (X1) dan social media marketing (X2). Faktor-faktor lain yang tidak dibahas dalam penelitian ini memengaruhi 38,0% variasi dalam minat beli (Y).

This research aims to examine and analyze the influence of peers, financial literacy, and financial inclusion on saving behavior with saving motives as an intervening variable. This research is a quantitative study with a descriptive approach. The population in this study consists of all KIP Kuliah scholarship recipient students at Slamet Riyadi University Surakarta. The sampling technique used purposive sampling method using the Slovin formula. The sample in this study consists of KIP Kuliah scholarship recipient students at Slamet Riyadi University Surakarta with the provision that the respondents concerned are in accordance with the author's criteria. The sample in this study amounted to 85 respondents. The data collection method used questionnaires distributed directly. The data used in the research is primary data collected through questionnaire surveys. Data analysis used multiple linear regression analysis and path analysis. The research results show: 1) Peers (X1), Financial literacy (X2), Financial Inclusion (X3) and Saving Motives (Z) have a positive and significant effect on Saving behavior, 2) Peers (X1), Financial literacy (X2), Financial Inclusion (X3) have a positive and significant effect on Saving Motives. 3) Financial literacy (X2) and Financial Inclusion (X3) have a positive and significant effect on Saving behavior mediated by Saving Motives. 4) Saving Motives are unable to mediate the influence of Peers on Saving Behavior

Latar belakang penelitian ini didasari oleh tingginya tekanan kerja yang dihadapi pegawai pemasyarakatan, khususnya dalam tugas-tugas yang menuntut kontrol emosi dan interaksi sosial yang intens. Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan emosional terhadap kelelahan emosional pada pegawai Rutan Kelas I Samarinda. Metode penelitian yang digunakan dalam penelitian ini yaitu metode penelitian kuantitatif dengan survey design. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada 92 responden petugas pemasyarakatan di Rutan Kelas I Samarinda. Melalui pengujian determinasi didapatkan nilai R square sebesar 0,173. Hal ini menunjukkan terdapat pengaruh variabel kecerdasan emosional sebagai variabel bebas sebesar 17,3% terhadap variabel kelelahan emosional sebagai variabel terikat sedangkan sisanya sebesar 82,7% dipengaruhi oleh variabel lain yang tidak dijelaskan dalam penelitian ini. Dari hasil perhitungan uji signifikansi didapatkan nilai 0,000 < 0,05. Hal ini menandakan bahwa Ho ditolak dan Ha diterima yang berarti adanya pengaruh variabel kecerdasan emosional terhadap kelelahan emosional.  Dari hasil uji regresi linear sederhana diperoleh persamaan Y = 36,581 + (-0,219X), hasil kofisien regresi yang bernilai negatif menunjukkan bahwa kedua variabel memiliki pengaruh yang negatif. Sehingga dapat disimpulkan bahwa terdapat hubungan negatif dan signifikan antara kecerdasan emosional terhadap kelelahan emosional pegawai Rumah Tahanan Negara Kelas I Samarinda.

Penelitian ini bertujuan untuk menganalisis pengaruh pemberian imbalan hadiah terhadap niat untuk keluar karyawan, baik secara langsung maupun tidak langsung melalui kepuasan kerja sebagai variabel mediasi. Fenomena turnover intention menjadi tantangan yang signifikan bagi perusahaan, terutama di industri otomotif yang memiliki tingkat persaingan tinggi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 121 karyawan tetap dari berbagai perusahaan otomotif di Kota Semarang. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dan pengumpulan data dilakukan melalui kuesioner daring. Hasil analisis Structural Equation Modeling - Partial Least Squares,  menunjukkan bahwa pemberian imbalan hadiah berpengaruh positif signifikan terhadap kepuasan kerja. Namun, pemberian imbalan hadiah juga menunjukkan pengaruh positif terhadap niat untuk keluar. Sementara itu, kepuasan kerja terbukti memiliki pengaruh negatif terhadap niat untuk keluar, dan memediasi hubungan antara imbalan hadiah dan niat untuk keluar. Temuan ini memberikan implikasi penting bagi manajemen SDM bahwa pemberian imbalan perlu disertai dengan strategi peningkatan kualitas kerja dan kesejahteraan psikologis agar dapat menurunkan niat keluar secara efektif.

Penelitian ini bertujuan untuk mengevaluasi dampak literasi keuangan, pola hidup, locus of control, dan parental income terhadap perilaku pengelolaan keuangan mahasiswa program sarjana Latar belakang penelitian ini adalah pentingnya keterampilan mahasiswa dalam mengelola keuangan secara bijaksana, terutama dalam menghadapi tantangan ekonomi di zaman modern. Literasi keuangan menjadi elemen utama dalam pemahaman mahasiswa mengenai pengelolaan keuangan, sedangkan pola hidup, locus of control, dan pendapatan orang tua juga berperan dalam membentuk perilaku finansial mereka. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan teknik survei kuesioner yang disebarkan kepada 172 mahasiswa semester 5 sebagai sampel penelitian secara acak dari populasi sejumlah 300 mahasiswa sebagai responden. Data yang diperoleh dianalisis menggunakan metode statistik inferensial untuk menguji hubungan antar variabel, baik secara parsial maupun simultan. Hasil dari penelitian ini menunjukkan bahwa literasi keuangan memberikan pengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan mahasiswa, yang menunjukkan bahwa semakin tinggi literasi keuangan, semakin baik pula kemampuan mereka dalam mengelola keuangan. Pola hidup juga terbukti memiliki pengaruh signifikan, pola hidup yang bijak berkontribusi pada perilaku keuangan yang lebih baik. Selain itu, locus of control sebagai faktor internal mahasiswa menunjukkan pengaruh positif dan signifikan terhadap perilaku keuangan mereka. Begitu juga pengaruh pendapatan orang tua terhadap perilaku pengelolaan keuangan menunjukkan signifikansi secara parsial. Namun, secara simultan, literasi keuangan, pola hidup, locus of control, dan parental income memiliki pengaruh signifikan terhadap perilaku pengelolaan keuangan.

Perkembangan media sosial telah mengubah strategi pemasaran digital secara signifikan, dengan TikTok Shop menjadi salah satu kanal e-commerce yang berkembang pesat untuk memperkuat keterlibatan merek dan loyalitas konsumen. Penelitian ini bertujuan untuk menganalisis pengaruh komunikasi pemasaran online, konten marketing, dan brand engagement terhadap loyalitas merek pada platform TikTok Shop dengan studi kasus merek lokal Shiyu Shopeu. Pendekatan penelitian bersifat kuantitatif dengan desain survei potong lintang terhadap 120 responden yang dipilih secara purposive, mencakup konsumen aktif yang telah melakukan pembelian melalui TikTok Shop. Data primer diperoleh melalui kuesioner skala Likert lima poin, sedangkan analisis dilakukan menggunakan regresi linier berganda setelah melalui uji validitas, reliabilitas, dan asumsi klasik. Hasil penelitian menunjukkan ketiga variabel independen memiliki pengaruh positif dan signifikan terhadap loyalitas merek (nilai F-hitung = 103,26; Sig. < 0,001), dengan brand engagement sebagai variabel dominan (t-hitung = 5,922; Sig. < 0,001), sementara nilai R² = 0,692 mengindikasikan bahwa 69,2% variasi loyalitas merek dapat dijelaskan oleh model. Temuan ini menegaskan pentingnya interaksi emosional dan keterlibatan aktif konsumen dalam membangun komitmen merek di lingkungan digital yang dinamis. Penelitian ini berkontribusi dalam memperkaya literatur pemasaran digital, serta memberikan rekomendasi strategis bagi pelaku usaha untuk mengoptimalkan komunikasi daring dan konten kreatif guna meningkatkan loyalitas pelanggan secara berkelanjutan.

Most agencies recognize the importance of work discipline as a foundation for shaping obedient and responsible employees. At KSP Semarak Dana Mojokerto, the implementation of work discipline, workload distribution, and motivation has been carried out to improve performance. However, issues such as low discipline, workload imbalance, and uneven motivation still persist, affecting employee performance. This study aims to examine the influence of work discipline and workload on employee performance, with work motivation as an intervening variable. The research was conducted through questionnaire distribution to employees. The population consisted of all active employees of KSP Semarak Dana Mojokerto. A total of 35 respondents were selected using non-probability sampling with the census or total sampling method. Data analysis was performed using path analysis with the SPSS 25 program. The results indicate that work discipline has a positive and significant effect on employee performance, while workload does not significantly affect performance. Work discipline also has a positive and significant effect on motivation, and workload has a positive and significant effect on motivation. However, motivation is not able to significantly mediate the relationship between work discipline or workload and employee performance at KSP Semarak Dana Mojokerto.

This study aims to explain and test hypotheses regarding the influence of customer experience and product variation on consumer purchase decisions at Mie Judes Sambi Kediri, with brand image as a mediating variable. This research uses an associative approach with a quantitative method. The sampling technique employed is purposive sampling, involving 100 respondents who are consumers of Mie Judes Sambi. Data were collected through questionnaires, observations, documentation, and literature studies. The analysis technique used is Structural Equation Modeling (SEM) based on Partial Least Square (PLS), processed using SmartPLS version 4.1.1.2, which includes testing the outer model, inner model, and hypothesis testing. The results of the study indicate that customer experience and product variation have a positive and significant effect on brand image and purchase decisions. Brand image also has a significant influence on purchase decisions. Furthermore, brand image is proven to significantly mediate the influence of customer experience and product variation on purchase decisions. These findings affirm that enhancing customer experience and providing product variations that align with consumer preferences play a crucial role in building a strong brand image, which ultimately impacts consumer purchase decisions at Mie Judes Sambi Kediri.

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh rasio profitabilitas, dengan menggunakan variabel ROA (tingkat pengembalian asset) dan ROE (tingkat pengembalian ekuitas) terhadap keputusan investasi yang akan diukur dengan PBV (rasio harga terhadap nilai buku) pada beberapa perusahaan properti yang terdaftar di Bursa Efek Indonesia, 2020-2024. Penelitian ini menggunakan metode regresi linier berganda pada data sekunder yang didapatkan dari laporan kinerja keuangan dan data yang tersedia di pasar modal. Hasil penelitian mengatakan bahwasanya baik ROA maupun ROE tidak memiliki pengaruh yang signifikan terhadap PBV, baik secara parsial maupun simultan. Koefisien determinasi (R²) berada di angka 10,5%, yang menunjukkan bahwa sejauh mana variabel profitabilitas menjelaskan variasi PBV cukup kecil, sementara sisanya dipengaruhi oleh berbagai faktor lain di luar model. Hasil atas penelitian ini menunjukkan bahwa keputusan investasi pada bisnis properti tidak semata-mata hanya dipengaruhi oleh profitabilitas perusahaan saja, tetapi juga ada beberapa faktor eksternal lain seperti kondisi ekonomi, peluang industri, dan sentiment lainnya. Oleh sebab itu, penelitian ini memberikan saran agar variabel lain yang lebih komprehensif dan terstruktur harus dimasukkan dalam analisis agar dapat memberikan penjelasan yang lebih jelas tentang faktor apa saja yang mempengaruhi keputusan berinvestasi di sektor properti.

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.

The Village-Owned Enterprises (BUMDes) play a strategic role in enhancing the village economy by utilizing the potential within the village. One of the main challenges faced by BUMDes is the issue of capital, which affects the ability of businesses to grow and achieve their shared goals. This study aims to analyze the effect of emotional bias on investment decisions with reward-based investment balance as a mediating variable. This study used a sample of 108 BUMDes scattered across six regions in Central Java. The sampling method employed was a combination of purposive sampling and cluster sampling, where the selected BUMDes represent specific regions and involve investors from the community or community groups. Data were collected from BUMDes in six regions (administrative areas) in Central Java. The analysis tools used in this study include simple regression, multiple regression, and the Sobel test for mediation, supported by normality tests, classical deviation tests, and coefficient of determination. The results showed that emotional bias significantly affected the investment decisions of the community (t = 3.034; sig = 0.000) and also influenced the reward-based investment balance (t = 4.256; sig = 0.000). Additionally, the reward-based investment balance variable was proven to have a direct impact on investment decisions (t = 3.190; sig = 0.000). This study also found that the reward-based investment balance variable partially mediates the effect of emotional bias on investment decisions, meaning that this effect can still be mediated by other variables. The Sobel test indicated a significant result (t = 3.104; sig = 0.000), showing that the effect of emotional bias on investment decisions can be mediated through reward-based investment balance.

This study aims to determine the influence of Market Value Added (MVA) and Economic Value Added (EVA) on stock prices, with Return on Asset (ROA) as a moderation variable. In the world of investment, stock prices are an important indicator that reflects the value of a company in the eyes of investors. Therefore, this study seeks to explore how economic added value and market value can contribute to an increase in stock prices, as well as whether a company's financial performance reflected in ROA can strengthen the relationship. The research method used is a quantitative method. The sampling technique was carried out by purposive sampling of 30 banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2022. The sample selection criteria include companies that consistently publish financial statements and have the complete data needed in this study. Data were analyzed using SPSS software version 26 with multiple linear regression analysis techniques to test the direct influence, as well as Moderated Regression Analysis (MRA) to test the role of ROA moderation. The results of the study show that MVA has a positive and significant effect on stock prices. The same goes for EVA, which also has a positive and significant influence on stock prices. However, when ROA was tested as a moderation variable, the results showed that ROA was unable to strengthen or weaken the influence of MVA on stock prices. The same is true of the influence of EVA on stock prices, where ROA has not proven to be a significant moderator. These findings indicate that while MVA and EVA are important indicators in determining stock prices, financial performance through ROA is not always able to moderate these relationships in the context of banking companies in Indonesia.

This study aims to examine in depth the influence of price, promotion, and switching barriers on customer loyalty of Telkomsel prepaid cards, with customer satisfaction as an intervening variable in Generation Z in West Palu District. This study is motivated by the intense competition in the telecommunications industry and the importance of maintaining customer loyalty amidst the increasing number of service options. Data were collected from 100 respondents who are active Telkomsel prepaid card users through questionnaires. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach using SmartPLS software version 4.0. The results show that the price variable has a significant direct effect on customer loyalty, but does not show a significant effect on customer satisfaction. Conversely, promotion has a significant effect on satisfaction, but does not directly affect customer loyalty significantly. Switching barriers are shown to have a significant effect on both satisfaction and loyalty, indicating that the higher the switching barriers, the more likely customers will remain loyal. In addition, customer satisfaction also significantly affects loyalty. Another important finding is that of the several indirect influences tested, only the path from promotion through satisfaction to loyalty was statistically significant. Therefore, this study suggests the importance of targeted promotional strategies and strengthening switching barriers as effective measures in retaining young customers who are prone to switching services. Furthermore, this study emphasizes that customer loyalty is not solely determined by competitive pricing factors, but is more complex and influenced by customers' emotional and psychological experiences, such as satisfaction with the service and perceptions of the ease or difficulty of switching to another service provider.

This research is motivated by the fluctuation in the level of motor vehicle taxpayer compliance in Nganjuk Regency, which raises the need to evaluate the factors that influence it. Tax knowledge, quality of tax services, and service modernization through the e-Samsat system are considered important variables in improving compliance. In addition, taxpayer awareness is expected to strengthen the influence of these variables. The main objective of this study is to analyze the influence of tax knowledge, service quality, and e-Samsat system modernization on taxpayer compliance, by placing taxpayer awareness as a moderating variable. This study uses a quantitative approach with a causal-comparative research type. Data collection was carried out by distributing questionnaires to 100 respondents selected using a purposive sampling technique. The data analysis method used is Moderated Regression Analysis (MRA) with the help of SPSS software version 27. The results of the study indicate that tax knowledge has a significant influence on taxpayer compliance. In contrast, the quality of tax services and e-Samsat modernization do not have a significant influence on compliance. Furthermore, taxpayer awareness was shown to significantly moderate the relationship between tax knowledge and compliance, but did not act as a moderator in the relationship between service quality or e-Samsat system modernization and taxpayer compliance. This finding indicates that increasing taxpayer awareness can strengthen the effectiveness of tax education. However, administrative and digital approaches cannot optimally increase compliance without being accompanied by stronger awareness among taxpayers themselves.

Penelitian bertujuan untuk mengetahui apakah secara parsial dan simultan ada pengaruh yang positif dan signifikan antara variabel bebas yaitu; harga, promosi, dan citra merek terhadap variabel terikat yaitu keputusan pembelian. Populasi dalam penelitian ini adalalah konsumen sepeda motor merek Honda di Kabupaten Purworejo. Metode pengambilan sampel penelitian menggunakan sampel purposive sampling. Sampel dalam penelitian ini sebanyak 100 orang. Pengumpulan data menggunakan kuesioner dengan alternatif pilihan jawaban menggunakan skala likert yang terdiri dari 5 pilihan jawaban. Kuesioner telah diuji coba dan telah memenuhi syarat validitas dan reliabilitas. Penelitian ini dianalisis menggunakan analisis regresi linier berganda pada uji t dan uji F dengan variabel bebas yaitu harga, promosi, dan citra merek, sedangkan variabel terikat yaitu keputusan pembelian. Hasil penelitian ini diketahui bahwa secara parsial harga berpengaruh positif dan signifikan terhadap keputusan pembelian, secara parsial promosi berpengaruh positif dan signifikan terhadap keputusan pembelian, secara parsial citra merek berpengaruh positif dan signifikan terhadap keputusan pembelian, dan secara simultan harga, promosi, dan citra merek berpengaruh positif dan signifikan terhadap keputusan pembelian.

Penelitian ini bertujuan untuk menganalisis pengaruh harga dan lokasi terhadap keputusan pembelian konsumen minuman Lokita Cabang Sindurjan. Populasi dalam penelitian ini adalah konsumen yang sedang/pernah membeli minuman Lokita di Cabang Sindurjan yang terletak di jalan Dr. Setia Budi Purworejo yang jumlahnya tidak terukur/terhingga. Sampel penelitian terdiri dari 100 responden yang dipilih dengan teknik purposive sampling. Teknik pengumpulan data yaitu melalui observasi, kuesioner, wawancara, studi Pustaka, dan dokumentasi. Hasil penelitian menunjukan bahwa variabel harga dan lokasi memiliki pengaruh positif dan signifikan terhadap keputusan pembelian konsumen, baik secara parsial maupun simultan. Dengan demikian, kedua variabel tersebut merupakan faktor penting yang memengaruhi keputusan pembelian konsumen minuman Lokita di Cabang Sindurjan.