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The rapid growth of Indonesia's tourism sector, especially in East Java, has increasingly created fierce competition between local culinary brands. Steamed coating product Surabaya, as one of the leading souvenirs, appears on a solid brand awerness representation with an authentic customer experience. This study empirically examines the influence of Brand Awareness and Customer Review on the Purchase Decision of Steamed Layer Products of Surabaya Heroes. A causal quantitative approach was applied by purposive sampling on 96 offline and online buyer respondents. Primary data was obtained through questionnaires, analyzed using multiple linear regression supported by validity, reliability, classical assumptions, and hypothesis tests. The results showed that there was a simultaneous positive influence of the two variables on the purchase decision (F = 92.484; Sig. = 0.000). Partially, Brand Awareness (t = 6.457; β = 0.485) was more dominant than Customer Reviews (t = 5.685; β = 0.427). Adjusted R² = 0.658 explains 65.8% of the variation in purchasing decisions, with the rest by other factors. These findings underscore the urgency of brand equity and digital management reviews to build consumer trust as well as competitive advantage.

This study aims to analyze the effect of training, motivation, and work environment on employee productivity at PT. Angkasa Pura Indonesia (Persero), Soekarno-Hatta International Airport. In the increasingly competitive aviation industry, improving human resources is essential to support company performance. The research employed a quantitative method with an associative approach. The sample consisted of employees selected using simple random sampling. The research instrument was a questionnaire tested for validity and reliability, and the data were analyzed using multiple linear regression. The results show that training, motivation, and work environment have a positive and significant effect on employee productivity, both partially and simultaneously. These findings indicate that better training programs, higher work motivation, and a more conducive work environment lead to improved employee productivity. The practical implication highlights the importance for management to strengthen continuous training programs, establish effective reward and incentive systems, and create a healthy work atmosphere. This study is expected to serve as a reference for PT. Angkasa Pura Indonesia (Persero) and other companies in the same sector in formulating human resource development strategies to enhance competitiveness

This study aims to analyze the effect of accountability, transparency, community participation, and village apparatus competence on the effectiveness of village fund management in Sidodadi Village, Masaran District, Sragen Regency. This research employed a quantitative approach using questionnaires as the data collection instrument. The population in this study consisted of the residents of Sidodadi Village, with a total sample of 85 respondents determined through a sampling method. Data were analyzed using validity tests, reliability tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²). The results indicate that accountability, transparency, community participation, and village apparatus competence have a positive and significant effect on the effectiveness of village fund management. Simultaneously, the four independent variables contribute 64% to the effectiveness of village fund management, while the remaining percentage is influenced by other factors not included in this study

Balikpapan City, as one of the economic centers in East Kalimantan, plays an important role in the development of Micro, Small, and Medium Enterprises (MSMEs). The Goetji, as one of the MSMEs engaged in the beverage industry, faces significant challenges and opportunities in improving its performance and competitiveness. This study aims to analyze the influence of employee work motivation, corporate culture, and corporate atmosphere on business production and economic growth in Balikpapan City. The research method used is a quantitative approach with statistical analysis to measure the relationship between the variables studied. Data was collected through a survey involving The Goetji employees and analyzed using regression analysis to identify the significance of each factor's influence. The results show that employee motivation has a significant effect on the development of The Goetji SMEs, with a significance value of 0.000, indicating a strong relationship. In addition, a positive corporate culture and a supportive corporate atmosphere also contribute to increased productivity and product quality. This positive impact is not only seen in The Goetji's internal performance but also contributes to local economic growth by creating jobs and increasing regional income. This study concludes that strengthening work motivation and a positive corporate culture are key to improving the performance of MSMEs, which in turn contributes to the economic growth of Balikpapan City. Recommendations are provided to continue developing strategies that support these two aspects in order to achieve greater sustainability and growth

This study aims to analyze the effect of taxpayer compliance and taxpayer awareness on the obligation to pay individual income taxes in Tasikmadu District. Taxes are the primary source of state revenue; therefore, compliance and awareness play a crucial role in optimizing tax collection. However, the compliance level of individual taxpayers in Tasikmadu District remains suboptimal, as many taxpayers have not fulfilled their obligations accurately and on time. This research employed a quantitative approach with a survey method. The population consisted of individual taxpayers registered in Tasikmadu District, and a total of 400 respondents were selected using Slovin’s formula. Data were collected through questionnaires with a Likert scale and analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of statistical software. The results indicate that taxpayer compliance has a positive and significant effect on the obligation to pay taxes. Taxpayer awareness also shows a positive and significant effect. Simultaneously, compliance and awareness significantly influence individual tax obligations in Tasikmadu District. The adjusted R² value of 0.420 demonstrates that these two variables explain 42.0% of the variation in tax obligations, while the remaining 58.0% is influenced by other factors not examined in this study. Based on these findings, it is recommended that the Directorate General of Taxes improve tax education and socialization programs, as well as expand the use of technology-based tax services to strengthen taxpayer compliance and awareness. Strengthening these aspects is expected to enhance tax revenue optimization and support sustainable national development.

This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.

Acute Respiratory Infections (ARI) in the working area of Mulyorejo Public Health Center, where an aluminum factory is located, rank first among the ten most common diseases. This study aims to analyze the influence of sociodemographic characteristics and PM2.5 exposure on ARI complaints in the aluminum factory area of Payageli Village, Deli Serdang Regency. The cross-sectional observational study involved 160 housewives living within a radius of 10–1500 meters from the factory’s chimney. The analysis included univariate, bivariate, and multivariate methods. Results showed that 58.1% of respondents experienced ARI symptoms in the past month. The average ambient (outdoor) PM2.5 concentration measured from three sampling points was 12.3 µg/m³, which did not exceed the WHO standard (<15 µg/m³). The highest concentration was recorded in the southern direction (15.5 µg/m³). Bivariate analysis indicated that education (p = 0.010), direction of house location (p = 0.001), and indoor PM2.5 concentration (p = 0.006) were significantly associated with ARI. Multivariate logistic regression analysis showed that the most dominant factor influencing ARI was indoor PM2.5 concentration (p = 0.039), followed by education (p = 0.013) and direction of house location (p = 0.001). This study provides a scientific basis for air quality control and housing environment improvement to reduce the risk of environmentally related diseases in industrial zones.

In an era of increasingly intense business competition, an organization's success heavily depends on the quality of individual performance within it. Achieving optimal performance becomes key in realizing organizational goals. In the golf industry, the role of service staff, particularly caddies, is vital as the frontline service that directly interacts with customers. This ongoing research aims to analyze the influence of performance management systems on employee performance of golf caddies at Senayan golf Club. Using a quantitative approach, this research involved 167 respondents and employed multiple regression analysis. The research results show that goal setting, performance feedback, performance assessment, and rewards have a significant positive effect on employee performance, while training has a positive but low significant effect. Meanwhile, the simultaneous influence of independent variables positively affects employee performance. The implications of this research demonstrate the importance of developing a comprehensive performance management system focusing on goal setting, feedback, performance assessment, training, and effective reward systems

In the increasingly developing digital era, the role of influencers on social media has become increasingly significant in influencing consumer behavior and their purchasing intentions. This study aims to quantitatively analyze the relationship between the presence of influencers on social media and consumer purchasing intentions. This research aims to determine how influencers and social media (TikTok) influence the purchasing intentions of Wardah products among female students of STBM Dua Sudara Bitung. This research uses a descriptive quantitative research design. The sample in this study was 77 respondents with a purposive sampling method. In addition, multiple linear regression analysis shows that factors such as age and gender can moderate the relationship between the presence of influencers on social media and purchasing intentions. For example, the millennial generation may be more likely to be influenced by influencers in their purchasing decisions compared to older generations. The data of this study were analyzed using the SPSS program. After the data was tested using a correlation test, the findings in this study obtained a value of 0.717. Then the value in the determination test was 0.000>0.05, which means there is a significant relationship. Furthermore, the results of the simple linear regression test showed that the calculated t-value was greater than the table t-value, indicating significant significance. This means that influencers and social media (TikTok) have a strong influence on Wardah product purchase intention among female students at STBM Dua Sudara Bitung.

This study aims to see whether financial distress, leverage, and profitability affect accounting conservatism in manufacturing companies in the food and beverage subsector listed on the IDX for the 2021–2024 period. The independent variables used are financial distress, leverage, and profitability, while the bound variables are accounting conservatism. Data processing was carried out using the SPSS version 26 program with multiple linear regression methods. Sampling used purposive sampling techniques with certain criteria so that 63 companies were obtained as a sample for four years of observation (2021–2024). Of the total 252 financial statement data, after the deletion of outlier data, the number of data used became 183. The results of the study show that simultaneously financial distress, leverage, and profitability affect accounting conservatism. Partially, these three variables also have a positive effect on accounting conservatism. In addition, these findings indicate that companies with financial pressures and certain levels of financial management tend to apply higher prudential principles in the preparation of their financial statements.

Poverty is one of the most difficult economic problems to solve. This problem occurs in all countries. Among the causes of poverty are poor human resources, a low quality of life, a rising unemployment rate, and a decrease in job availability each year, as well as wages that do not match living costs. This is not only due to low human resources; the government also plays a crucial role in this issue. The poverty rate is unavoidable, so an appropriate solution is needed to address this issue. One step to reducing poverty is to analyze which economic instruments can be optimized, especially in the Sidoarjo region. The poverty rate in Sidoarjo is quite high. The open unemployment rate in Sidoarjo ranks third in East Java province. Therefore, the author was interested in conducting this research. This study aims to determine the effect of the distribution of zakat, infaq, and alms (ZIS) funds, GRDP, and open unemployment on the poverty rate in Sidoarjo in 2013-2023. This study uses a quantitative method with multiple linear regression analysis. The data processing tool used is SPSS. The results of the T test indicate that the distribution of ZIS funds has a significant effect on the poverty rate, while GRDP and open unemployment do not have a significant effect on the poverty rate partially. The F test shows that the distribution of ZIS funds, inflation, and GDP have a significant effect on the poverty rate simultaneously in the period 2013-2023. The limitation of this study is the use of variables that affect the poverty rate, so that future researchers can add or change these variables with other variables related to poverty.

This study aims to determine the influence of knowledge, awareness, and utilization of information technology on individual taxpayer compliance in KP2KP Sragen. The hypothesis of this study is that knowledge, awareness, and utilization of information technology have a positive effect on individual taxpayer compliance. This study uses a survey method conducted on individual taxpayers in Sragen Regency. This type of research uses quantitative data used in this study from the results of questionnaire data which are then processed using the SPSS application. The data source is primary data. The sampling technique in this study uses the convenience sampling method with 100 taxpayers as respondents. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the results of the X1 t-test are negative and not proven true. The X2 t-test has a significant positive effect and is proven true. X3 has a significant negative effect and is not proven true. The F test shows a significant influence simultaneously. The results of the coefficient of determination mean that the contribution of the influence of the independent variable is 25.7% while the remaining 74.3% is explained by other variables besides the independent variables studied by the author, for example Tax Sanctions, Taxpayer Income, Tax Socialization, and Patriotism

 This study aims to analyze the influence of community-based tourism innovation and community participation on tourism sustainability in Sumba Barat Daya, Indonesia. Employing a quantitative survey design, the research involved [number of respondents] local tourism actors. Data were analyzed using multiple linear regression to examine the effect of both independent variables on the dependent variable of tourism sustainability. The results reveal that both community-based tourism innovation and community participation have a positive and significant impact on tourism sustainability (R² = 0.586). Community-based tourism innovation emerges as the most dominant factor with a coefficient of 0.420 (p < 0.001), while community participation shows a coefficient of 0.315 (p < 0.001). These findings affirm that the development of sustainable tourism relies not only on the level of community participation but also on the capacity of local communities to innovate in managing tourism destinations. The novelty of this study lies in integrating the dimensions of innovation and participation within the context of community-based tourism in Eastern Indonesia, thereby enriching the literature on Community-Based Tourism (CBT) and providing a foundation for policymakers to formulate strategies for sustainable tourism development. The recommendations include strengthening community innovation capacity, enhancing participatory mechanisms, and fostering cross-sectoral synergy to support the achievement of the Sustainable Development Goals (SDGs), particularly SDG 1, SDG 8, SDG 11, and SDG 12.

The rapid advancement of smartphone technology has shaped consumer buying behavior, especially among students who depend on these devices for learning and social interaction. This research examines how product features and price perceptions influence students’ decisions to purchase Oppo smartphones in Malang City. Using a quantitative research design, data were obtained through questionnaires distributed to 428 respondents and processed using multiple linear regression analysis. The findings indicate that both product features and perceived price positively and significantly affect purchasing decisions, with product features demonstrating a more dominant role. The proposed model accounts for 66.2% of the variance in purchase decisions, suggesting that these two factors play a substantial part in shaping consumer choices. The results highlight the need for manufacturers like Oppo to focus on continuous feature improvements and maintain competitive pricing to strengthen market appeal. It is also suggested that future studies integrate additional variables such as brand image, marketing promotions, or user experience to offer a broader and more in-depth explanation of the determinants influencing smartphone purchase behavior.

Presently, several micro, little, and medium firms (MSMEs) encounter more intricate difficulties in financial management, particularly concerning efficient capital planning and allocation.  Numerous business proprietors continue to struggle with the effective management of financial resources due to insufficient financial knowledge regarding principles, a lack of confidence in resource management, an unsupportive financial attitude, or reliance on misconceptions about finance.  This study aims to examine the impact of financial knowledge, financial self-efficacy, and financial attitude on the capital budgeting decisions of micro, small, and medium enterprises (MSMEs) in Bandar Lampung.  This research employs a quantitative methodology with primary data gathered from 401 respondents chosen via purposive sampling.  Prior to the analysis of the data utilizing multiple linear regression with SPSS software, it underwent testing for validity, reliability, and classical assumptions.  The findings indicated that financial knowledge, financial self-efficacy, and financial attitude exerted a positive and significant impact on capital budgeting decisions, both individually and collectively.  The results affirm that the Theory of Planned Behavior is crucial in elucidating how knowledge, beliefs, and attitudes underpin rational, strategic, and sustainable decision-making for micro, small, and medium enterprises (MSMEs).

This study aims to analyze the transformation of the educational pattern at the Indonesian Naval Academy (AAL) from a four-year to a three-year system and its impact on graduate competencies and operational readiness. This educational system change responds to budget efficiency needs and accelerated officer formation filling, yet raises questions about the new system's ability to maintain the quality of officer education. The research employs a mixed methods approach with a concurrent embedded design, involving 250 respondents comprising graduates from both educational systems, AAL instructors, and unit commanders receiving graduates. Quantitative data were collected through structured questionnaires and analyzed using descriptive and inferential statistics (independent sample t-test and regression), while qualitative data were obtained through in-depth interviews, observations, and document studies analyzed using thematic analysis. Results indicate no significant difference in overall Grade Point Average (GPA) between the two groups (p=0.470), but significant differences in competency patterns emerged: four-year system graduates excelled in theoretical competencies (p=0.001), while three-year system graduates excelled in practical competencies (p=0.003). Operational readiness evaluation shows that four-year system graduates obtained higher scores (82.5) compared to three-year system graduates (78.3), with significant differences (p=0.012), particularly in strategic leadership and complex decision-making aspects. Qualitative analysis identified five major themes: high learning time pressure, orientation shift from comprehensive to pragmatic, gaps in character formation and corps values, concerns about theoretical understanding depth, and need for more intensive post-graduation mentoring programs. This study concludes that educational time compression successfully increased operational efficiency but involved trade-offs in learning depth and professional maturity. To optimize the three-year educational system, a comprehensive approach is required, including curriculum revision with integrated learning methods, utilization of modern learning technology, strengthening of leadership development programs, and development of continuous professional mentoring systems. The recommendations of this research are expected to provide input for AAL and the Indonesian Navy in refining the officer education system to produce officers who are not only technically competent but also mature in leadership and strong in character.

This research was conducted on consumers of Ultra Milk UHT milk in Pameungpeuk District, Bandung Regency. The focus of this study is to determine the influence of green marketing and brand image on purchasing decisions, both gradually and partially. This study will use descriptive and associative methods. In this study, the unit of analysis is the individual, namely consumers of Ultra Milk UHT milk in Pameungpeuk District, Bandung Regency. The sample in this study was 150 respondents. Sampling was collected using certain considerations or criteria. The sampling method used in this study was multiple linear regression analysis. In addition, the validity and reliability of the research instrument based on research findings showed that variables were partially and simultaneously influenced by green marketing and brand image on the dependent variable (purchase decisions). The influence of green marketing on purchasing decisions was 24.62%, while the influence of brand image on purchasing decisions was 59%. The influence of green marketing and brand image on purchasing decisions was 83.8%.

The rapid growth of financial technology has led to the emergence of digital wallets as an efficient and practical means of payment. One of the most widely used services in Indonesia is Shopeepay, particularly among Generation z, who are known for their adaptability to new technologies. This study aims to examine to influence of perceived usefulness (X1) and perceived risk (X2) on the intention to use digital wallets (Y), with Shopeepay payment method (M) as a moderating variable. This research employed a quantitative approach by distributing questionnaires to 60 University students who actively use Shopeepay. The collected data were analyzed using multiple linier regression and Moderated Regression Analysis (MRA). The findings reveal that perceived usefulness has a positive and significant effect on the intention to use Shopeepay (sig. 0,004<0,05). Perceived risk also shows a significant effect in thr multiple regression test (sig. 0,003<0,05), but becomes insignificant when tested with MRA (sig. 0,094>0,05). This suggests that impact of risk tends to weaken when moderated by the payment methode. Furthermore, the Shopeepay payment method itself does not significantly influence user intention (sig. 0,067>0,05) collectively, perceived usefulness and perceived risk significantly affect the intention to use Shopeepay (sig. 0,001).

The purpose of this study is to determine the influence of dimensions affiliate marketing (messenger, message, And environment) to behaviorimpulse buyingstudents on the productfashion and beauty Of platformTikTok. The research method used was a quantitative explanatory method, with data collection techniques in the form of a questionnaire answered by 96 respondents. Respondents were determined using the techniquepurposive samplingThis study uses analysis such as validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, t test, F test and coefficient of determination test (R2).2). Based on the analysis that has been carried out, the results obtained are thatmessenger, message, And environmenthas a positive and significant effect on impulse buying students on the productfashion and beauty Of platformTikTok partially and simultaneously

This study aims to analyze the effect of financial performance, proxied by profitability (ROA) and liquidity (CR), on firm value measured by Tobin’s Q, with capital structure (DER) as a mediating variable. The research sample consists of 18 startup companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The method employed is panel data regression analysis, with the best model selected through the Chow Test, Hausman Test, and Lagrange Multiplier Test. The findings indicate that profitability and liquidity have a significant effect on capital structure. However, profitability, liquidity, and capital structure are not proven to have a direct effect on firm value. Furthermore, capital structure does not serve as a mediating variable. These results suggest that traditional financial metrics are not the main factors in assessing startup valuation in the Indonesian capital market. Other aspects, such as growth prospects and innovation, appear to play a more dominant role in determining firm value