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Competition in Indonesia’s business world today compels companies to strategize in order to outperform their rivals. Only those companies that are truly strong, implement competitive strategies correctly, and carry out intensive promotions will succeed. One promotional tool that is expected to directly establish, improve, dominate, or maintain mutually beneficial exchange relationships with customers is personal selling, particularly aimed at encouraging consumers to purchase the offered products.A company’s goal is to obtain maximum profit from its business operations. To achieve this, managerial expertise and capability are required to combine the functions within the company effectively. Personal selling is carried out by the company to introduce its products, influence and inform consumers, so they are encouraged to buy—ultimately increasing sales volume.This study seeks to examine whether personal selling has a significant impact on increasing sales volume at PT. Intermas Tata Trading, Surabaya branch. A qualitative approach is used, supported by both qualitative and quantitative data from the company. Data collection techniques include editing, tabulating, and interviews. Data processing involves simple correlation analysis, simple regression analysis, and t-tests. Hypothesis testing is conducted using statistical analysis with SPSS 16.0.The study results confirm that the hypothesis is true: the personal selling variable (X) has a significant influence on the sales volume (Y) at PT. Intermas Tata Trading, Surabaya. This is evidenced by the t-value (4.005) > t-table (2.228) at a significance level of 0.002. The simple correlation coefficient is 0.785 or 78.5%, indicating a very strong and positive relationship between the independent variable (personal selling) and the dependent variable (sales volume).

Pijat bayi merupakan salah satu bentuk stimulasi sentuhan yang dapat mendukung tumbuh kembang bayi, termasuk membantu mengatasi gangguan tidur. Meskipun praktik ini telah dikenal secara tradisional di Indonesia, pemahaman masyarakat mengenai manfaat dan teknik pijat bayi yang tepat masih terbatas. Penelitian ini bertujuan untuk mengetahui hubungan pengetahuan ibu tentang Pijat bayi terhadap minat melakukan Pijat bayi kepada tenaga kesehatan di Tempat Praktek Mandiri Bidan (TPMB) Iswati, Kecamatan Senduro, Kabupaten Lumajang. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif dan desain cross sectional. Populasi dalam penelitian ini adalah seluruh ibu yang memiliki bayi usia 1–12 bulan sebanyak 30 orang, dengan teknik total sampling. Analisis data menggunakan uji Chi-Square melalui aplikasi SPSS versi 25. Hasil penelitian menunjukkan bahwa terdapat hubungan yang signifikan antara pengetahuan ibu dengan minat melakukan baby massage ke tenaga kesehatan(p-value = 0,020 ; < alfa = 0,05). Temuan ini mengindikasikan bahwa semakin tinggi pengetahuan ibu, maka semakin besar pula minat mereka untuk melakukan pijat bayi secara profesional. Hasil penelitian ini diharapkan dapat menjadi dasar dalam pengembangan program edukasi bagi ibu mengenai pentingnya pijat bayi, serta menjadi referensi bagi penelitian selanjutnya.

Kualitas pelayanan kesehatan merupakan faktor penting dalam menentukan kepuasan pasien, maka industri kesehatan perlu terus melakukan transformasi untuk memenuhi kebutuhan yang terus meningkat. Kepuasan pasien adalah tingkat perasaan atau kepuasan seseorang setelah membandingkan kinerja atau hasil yang dirasakan dengan harapan. Kualitas pelayanan kesehatan yang baik dirumah sakit dapat memberikan kepuasan kepada pasien, dari pelayanan yang diterima oleh pasien apabila hasil yang dirasakan oleh pasien sama atau meleihi harapan makan akan timbul perasaan puas dan tidak puas. Untuk mengetahui ada atau tidaknya hubungan kualitas pelayanan fisioterapi terhadap tingkat kepuasan pasien di poli fisioterapi, RSU Astrini Wonogiri. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan analitik observasional. Populasi pada penelitian ini merupakan seluruh pasien di poli fisioterapi RSU Astrini Wonogiri. Teknik pengambilan sampel menggunakan teknik convenience sampling.  Jumlah sampel 120 responden yang diambil berdasarkan kriteria inklusi dan ekslusi, dengan membagikan kuesioner Service Quality (Servqual) dan  Measuring Patient Satisfaction With Physical Theraphy Care (MRPS/Medrisk). Setelah semua data didapatkan, peneliti mengolah data menggunakan SPSS version 23.0.0 yaitu dengan uji chi-square. uji korelasi menggunakan uji chi-square pada program SPSS. Berdasarkan hasil uji korelasi signifikansi (2-tailed) 0.000 menunjukan nilai <0,05 dengan keterangan H0 ditolak dan H1 diterima. Hal ini dapat diartikan bahwa servqual mempunyai korelasi dengan medrisk. Maka dapat disimpulkan bahwa terdapat hubungan antara kualitas pelayanan dengan kepuasan pasien. Berdasarkan hal ini diharapkan pelayanan Fisioterapi dapat lebih ditingkatkan baik disegala aspek untuk dapat memberikan pelayanan yang terbaik sehingga kepuasan pasien terpenuhi.

Human resource management is a branch of management science that specifically focuses on managing interactions between individuals in a company or institution. Employee management is a challenge in itself, because each individual brings different characteristics, potentials and backgrounds. This study aims to determine the influence of leadership style and organizational culture on employee performance. In this study, the researcher used quantitative statistical analysis, multiple linear regression analysis and determination coefficient analysis with the help of IBM SPSS software version 21. The sample used in this study was a saturated sample of 40 employees. The results of this study were obtained using the t-test that leadership style partially had a positive and significant effect on employee performance with a significance level of 0.018 < 0.05 and the t-test results were 2.477 > 2.026. Organizational culture partially had a positive and significant effect on employee performance with a significance level of 0.001 < 0.05 and the t-test results were 3,530 > 2.026. Leadership style and Organizational culture simultaneously have a positive and significant effect with a significance level of 0.000 < 0.05 and the F test results are 12,692 > 3.25 on employee performance.

The objectives of this study are: (1) to analyze the motivation of elderly individuals to remain employed in the agricultural sector; (2) to examine the simultaneous and partial effects of elderly health, work experience, age, and income outside the agricultural sector on the working hours of the elderly in agriculture; and (3) to analyze the moderating role of income outside the agricultural sector in the relationship between elderly health and the working hours of elderly individuals in the agricultural sector in Buduk Village, Mengwi District. This study employed a quantitative, associative approach conducted in Buduk Village, with a sample size of 100 elderly individuals aged 60 and above. The sampling method used was non-probability sampling, including accidental sampling, snowball sampling, and purposive sampling techniques. Data were collected through observation, structured interviews, and in-depth interviews. The data were analyzed using moderation regression analysis and processed with the assistance of SPSS software. The results of the study indicate that: (1) the primary motivation for elderly individuals to continue working is the absence of others to manage their agricultural land; (2) the variables of elderly health, work experience, and income outside the agricultural sector have a negative and significant effect on the working hours of the elderly in agriculture, while the age variable has a negative but insignificant effect; (3) income outside the agricultural sector serves as a pseudo-moderating variable in the relationship between elderly health and their working hours in the agricultural sector in Buduk Village. The implications of these findings highlight the need for policies that support improving the quality of life of the elderly and empowering them economically through alternative income sources that do not rely heavily on physical labor.

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.

This study aims to determine the effect of brand image, product, and promotion on purchasing decisions among members of the Merah Putih Village Cooperative in Candiroto, Kendal District, Kendal Regency. The research uses a quantitative associative approach with a sample of members from the Merah Putih Village Cooperative in Candiroto, Kendal. The sampling method used is saturated sampling, with a total of 127 respondents. The independent variables in this study are brand image, product, and promotion, while the dependent variable is purchasing decisions among cooperative members. Data analysis in this study involves instrument testing, classical assumption testing, and hypothesis testing using multiple regression with SPSS. The results show that, partially, brand image does not have a significant effect on purchasing decisions. This is evidenced by the t-count value of 0.758, which is greater than the t-table value of 0.1743, and the significance value of 0.450, which is greater than the significance level of 0.05. Product, in turn, does not significantly affect purchasing decisions with a t-count value of -1.708, which is smaller than the t-table value of 0.1743, and a significance value of 0.090, which is greater than the significance level of 0.05. However, promotion has a positive and significant effect on purchasing decisions. This is shown by a t-count value of 10.616, which is greater than the t-table value of 0.1743, and a significance value of 0.000, which is smaller than the significance level of 0.05. Simultaneously, brand image, product, and promotion have a positive and significant effect on purchasing decisions, with an F value of 40.432, which is larger than the F-table value of 0.1743, and a significance value of 0.000, which is smaller than the significance level of 0.05. The results indicate that promotion is the most influential factor in the purchasing decisions of cooperative members.

This study aims to analyze the influence of Word of Mouth, price, and product quality on consumer purchasing decisions at Kopi Studio 24 in Malang City, both simultaneously and partially, and to identify the most dominant variables. The approach used in this study is quantitative with the explanatory research method. The population in this study were all customers of Kopi Studio 24, with the sampling technique using purposive sampling. The number of respondents in this study was 100 people. Data collection was carried out by distributing questionnaires to customers who had made purchases at Kopi Studio 24. The questionnaire instrument was compiled based on the indicators of each research variable and tested for validity and reliability. Data analysis was carried out using multiple linear regression with the help of SPSS software version 25. The results of the study showed that the variables Word of Mouth, price, and product quality simultaneously had a positive and significant effect on purchasing decisions. Partially, the three variables also had a positive and significant effect. Among the three, Word of Mouth was the variable that had the most dominant influence on consumer purchasing decisions. This shows that word of mouth, whether through personal experience, friend recommendations, or reviews on social media, plays an important role in encouraging consumers to purchase products at Kopi Studio 24. This finding implies that Kopi Studio 24 managers need to strengthen their Word of Mouth-based marketing strategy and maintain product quality and set competitive prices to increase consumer purchasing decisions.  

This study aims to comprehensively analyze the influence of capital, labor, raw materials, and production processes on the income of woven cloth artisans in Klungkung Regency, Bali. The woven cloth industry in this region holds significant historical and cultural value, yet faces challenges in increasing productivity and income. The study employed a quantitative approach with an associative method, combining data collection techniques through direct observation, structured interviews, and secondary data collection from relevant government agencies. The study population consisted of 120 artisan groups, with a sample of 92 groups determined using simple random sampling. Data analysis was conducted using descriptive statistics to map the general conditions of the respondents, and path analysis using SPSS software to identify direct and indirect relationships between variables. The results indicate that capital, labor, and raw materials positively and significantly influence woven cloth production volume. Furthermore, capital, labor, raw materials, and production simultaneously have a significant direct influence on artisan income, with raw materials emerging as the most dominant factor. These findings confirm that the availability of quality raw materials, the quantity and skills of the workforce, and capital adequacy play a central role in improving production performance and artisan welfare. In addition to direct influences, this study also found an indirect effect of capital, labor, and raw materials on income through the mediation of production variables. This suggests that efforts to improve production factors can automatically strengthen income, both directly and through increased production output. The study's recommendations include the need for policies that facilitate access to capital, workforce training, and a sustainable supply of raw materials to support the sustainability of the woven fabric industry as a vital component of the local creative economy and Bali's cultural heritage.

This study aims to analyze the effect of revenue on the ornamental fish business at PT. Indotama Putra Wahana. Revenue in this context refers to all income obtained by the company, both from export activities and from sales through online platforms such as Tokopedia. Business growth is defined as the increase in net profit, reflecting the sustainability and development of the company in running its operations. Therefore, it is important to analyze the contribution of income from both sources to the company’s success and growth. The data used in this study includes export revenue over the past six months and revenue from Tokopedia over the past four months. Net profit is calculated by subtracting total income from monthly operational costs. This study uses a quantitative approach with multiple linear regression analysis processed using SPSS software to obtain more accurate results. The research findings show that the ANOVA test resulted in an F value of 38.429 with a significance value of 0.007, indicating that both export revenue and Tokopedia revenue significantly affect business growth simultaneously. This suggests that both types of income play an important role in driving the company's growth. Additionally, the t-test shows that export revenue has a greater impact on business growth compared to Tokopedia revenue. The regression coefficient for export revenue is 0.987, while for Tokopedia revenue, it is 0.536. Overall, this study reveals that export revenue has a greater impact on the growth and sustainability of the ornamental fish business at PT. Indotama Putra Wahana. These findings provide deeper insight for the company to focus on export strategies to enhance net profit and ensure the sustainability of its business.

Competition in the local culinary business is getting tougher as consumer behavior shifts, placing greater emphasis on product quality and social media recommendations. Nasi Uduk Pemuda, located in Doko Village, Kediri Regency, leverages brand trust, distinctive flavors, and promotions through social media influencers to drive consumer purchasing decisions. This study aims to analyze the influence of brand trust, flavors, and social media influencers on consumer purchasing decisions. The method used in this study is quantitative, with a survey of consumers who have purchased Nasi Uduk Pemuda products. The sample size was calculated using the Slovin formula. Data were analyzed using SPSS 29 through several tests, such as validity, reliability, classical assumptions, multiple linear regression, t-test, f-test, and coefficient of determination (R²). The t-test results indicate that brand trust and flavor have a significant positive influence on consumer purchasing decisions. On the other hand, the influence of social media influencers on purchasing decisions is positive, but not significant. The f-test shows that simultaneously, the three variables significantly influence purchasing decisions, with an R² value of 0.669. This means that 66.9% of the variation in purchasing decisions can be explained by brand trust, taste, and the influence of social media influencers, while the remainder is influenced by other factors not examined in this study. In conclusion, maintaining brand trust, ensuring consistent taste quality, and leveraging promotions through social media influencers remain important strategies in improving consumer purchasing decisions. Nasi Uduk Pemuda needs to continue to maintain and develop these three elements to remain competitive in an increasingly dynamic market.

This study aims to determine the effect of the use of Word Search Puzzle media on English vocabulary mastery in grade IV students at MIS Nurul Hidayah Medan for the 2024/2025 academic year. Vocabulary mastery is an important aspect of learning English, as it is the basis for language skills such as reading, writing, speaking, and listening. In an effort to improve students' vocabulary skills, innovative, interesting, and interactive learning media is needed. One of the media used in this study is Word Search Puzzle, which is a game to find words in a letter box that can stimulate students' interest in learning and make it easier for them to recognize and remember new vocabulary. This study uses an experimental method with a One-Group Pretest-Posttest Design. The sample in this study is all fourth grade students of MIS Nurul Hidayah Medan, which totals 19 people. The research instrument was in the form of a multiple-choice test of 20 questions that measured students' English vocabulary mastery before and after treatment. The data was analyzed using the Paired Sample T-Test statistical test with the help of SPSS software. The results of the study showed a significant increase in the average score of students, from 55.26 in the pretest to 82.36 in the posttest. The hypothesis test showed a significance value of 0.000 (sig < 0.05), which means that Ho was rejected and Ha was accepted. Thus, it can be concluded that the use of Word Search Puzzle media has a significant influence on improving the English vocabulary mastery of grade IV students. These findings indicate that game-based learning media can be an effective strategy in English learning at the elementary school level.

This study aims to determine the influence of intellectual capital, company age, company size, and managerial ownership on firm value, with Good Corporate Governance (GCG) acting as a moderating variable. In addition to analyzing the overall effect of each variable, this study also divides the analysis into three distinct periods: the normal period, the pandemic period, and the recovery period. The population of the study includes companies in the hotel, restaurant, and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX) during the period of 2018 to 2022. The sample was selected using purposive sampling, resulting in a total of 24 companies with 120 observations analyzed. To test the hypotheses and analyze the data, this study employed the Statistical Product and Service Solutions (SPSS) software version 25. The results indicate that intellectual capital and company age do not have a significant effect on firm value. In contrast, company size and managerial ownership were found to have a significant influence on firm value, suggesting that larger companies and those with higher levels of managerial ownership tend to have stronger firm value. Furthermore, Good Corporate Governance (GCG), when tested as a moderating variable, did not significantly strengthen the relationship between intellectual capital and firm value. When viewed across the three time periods—normal, pandemic, and recovery—intellectual capital, company age, managerial ownership, and the moderating effect of GCG consistently showed no significant influence on firm value. However, the study reveals a notable exception in the case of company size. During both the pandemic and recovery periods, company size was shown to significantly affect firm value. This suggests that during periods of crisis and recovery, firm size plays a more crucial role in maintaining or increasing firm value, possibly due to greater resources, resilience, and operational capacity possessed by larger firms.

This study aims to determine the influence of psychological factors—specifically motivation, trust, and attitude—on the repurchase decisions of beauty products among students of the Faculty of Economics at KH. A. Wahab Hasbullah University (UNWAHA), Jombang. The research focuses on Oriflame beauty products purchased through the Shopee e-commerce platform, as these products are widely used by students for personal care and beauty needs. The research employs a quantitative associative method, which is used to identify and explain the correlation between independent variables (motivation, trust, and attitude) and the dependent variable (repurchase decision). The population in this study consists of students from the Faculty of Economics at UNWAHA who have previously purchased Oriflame products. Data were collected through questionnaires and analyzed using SPSS 26 software. The analysis includes validity tests, reliability tests, classical assumption tests, and hypothesis testing through partial (t-test) and simultaneous (F-test) analyses. The results of the F-test indicate that motivation, trust, and attitude simultaneously have a positive and significant effect on students' repurchase decisions. This suggests that psychological factors play an important role in influencing consumer behavior, particularly in the context of online beauty product purchases. The findings of this research contribute to the understanding of consumer behavior among young adults in the digital marketplace and provide valuable insights for marketers and beauty product companies to develop targeted strategies that strengthen consumer motivation, build trust, and foster positive attitudes toward products. These elements are crucial in enhancing customer loyalty and increasing repurchase rates in competitive e-commerce environments.

This study aims to analyze the role of mental health as a moderation variable in the relationship between work facilities and employee job satisfaction. Adequate work facilities are generally thought to be able to increase job satisfaction, but these effects can vary depending on the individual's psychological condition, particularly mental health. This research is motivated by the importance of a holistic approach in human resource management, which includes both physical and psychological aspects of the work environment. The research method used was a quantitative approach with survey techniques to 150 respondents working in the public service sector in urban areas. The data collection instrument was in the form of a closed questionnaire with a Likert scale, and hypothesis testing was carried out through moderation regression analysis using the help of SPSS software. The results of the study show that work facilities have a positive and significant influence on employee job satisfaction. In addition, it was found that mental health played a significant role as a significant moderation variable in the relationship. This means that the influence of work facilities on job satisfaction becomes stronger or weaker depending on the level of mental health possessed by employees. These findings underscore the importance of organizations not only focusing on improving physical work facilities, but also paying attention to and managing employees' mental health as an integral part of strategies to improve well-being and work productivity. Interventions such as counseling programs, work-life balance, and stress management training need to be considered as part of the organization's policies. This research makes a theoretical contribution in enriching the understanding of the role of psychological variables in job satisfaction dynamics, as well as a practical contribution to management in designing a healthier and more productive work environment.

This study investigates the correlation between mental health and turnover intention among working students at STIE IBMI Medan who fulfill dual roles as both students and employees. These individuals are particularly vulnerable to psychological stress arising from academic responsibilities and workplace demands. The objective of this research is to examine the influence of mental health on their tendency to resign from their jobs. An associative quantitative research method was adopted, with data collected through structured interviews involving 71 respondents. The analysis was conducted using simple linear regression via the SPSS application. The findings reveal that mental health has a significant negative effect on turnover intention, with a significance value of 0.001. This suggests that students who experience better mental health are less likely to consider leaving their jobs. The coefficient of determination (R Square) is 14.6%, indicating that mental health explains 14.6% of the variation in turnover intention. The remaining 85.4% may be attributed to other contributing factors, such as high work pressure from supervisors, poor work-life balance, financial stress, inflexible schedules, and lack of organizational support. The implication of these results is that efforts to support and maintain the psychological well-being of working students are essential for reducing employee turnover. Educational institutions and employers should collaborate to create supportive environments through counseling services, flexible scheduling, mental health awareness programs, and policies that accommodate the dual responsibilities of student workers. By addressing these mental health concerns, institutions can improve student performance and job retention simultaneously. This study highlights the importance of integrating mental health strategies in workforce and academic management, especially for populations that manage competing academic and professional obligations.

The rise of social media, particularly TikTok, has significantly influenced teenagers, including high school students in modern educational settings. Beyond entertainment, TikTok is increasingly used as a source of educational content that can impact students' mindset and learning motivation. However, the effects—both positive and negative—of TikTok on learning motivation require deeper investigation and critical pedagogical understanding. This study focuses on two main questions: (1) Is there an influence of TikTok social media on the learning motivation of grade X students at MAN Kota Blitar? and (2) How significant is the influence? Using a quantitative experimental research method, the study involved 91 tenth-grade students as the sample. Data were collected through observations, questionnaires, and documentation, and analyzed using hypothesis testing with SPSS 24. The results show a significance value of 0.015, indicating that TikTok has a statistically significant influence on students' learning motivation. According to Cohen’s effect size, TikTok’s impact accounts for 25.46% of students’ motivation levels. This suggests that TikTok can be an effective educational tool when used responsibly, as its engaging format may boost students’ enthusiasm for learning through entertaining yet informative content. However, the platform also poses risks, such as decreased motivation due to excessive non-educational use. Therefore, it is essential for schools and parents to provide guidance and supervision to ensure that students benefit from TikTok in a way that enhances, rather than hinders, their learning process. The study concludes that the thoughtful integration of social media into educational strategies holds promise, provided that proper boundaries are maintained.

This study aims to examine the influence of academic stress and self-regulation on academic procrastination among students at SMK Negeri 48 Jakarta. Academic procrastination is a behavior commonly observed among vocational students who are required to balance both theoretical learning and practical skills development. The research employed a quantitative approach using a correlational survey method. A total of 289 students from tenth and eleventh grades, representing six vocational programs, were selected through proportional random sampling. Data were collected through structured questionnaires utilizing a Likert scale and analyzed using multiple linear regression with SPSS version 22. The findings of this study revealed that academic stress has a positive and significant effect on academic procrastination, with a regression coefficient of 0.224 and a t-value of 8.668 (p < 0.05). This indicates that higher levels of academic stress are associated with greater tendencies to procrastinate. In contrast, self-regulation was found to have a negative and significant effect on academic procrastination, with a regression coefficient of -0.351 and a t-value of 7.943 (p < 0.05), suggesting that students with stronger self-regulation skills are less likely to engage in procrastination. Furthermore, the simultaneous influence of academic stress and self-regulation on academic procrastination was significant, as evidenced by an F-value of 64.765 (p < 0.05). The coefficient of determination (R²) was 0.644, indicating that 64.4% of the variance in academic procrastination can be explained by the two independent variables. These results underscore the critical role of stress management and the development of self-regulation abilities in mitigating academic procrastination among vocational school students. Educational interventions focused on reducing stress levels and enhancing self-regulatory behaviors may serve as effective strategies to promote better academic outcomes and reduce counterproductive procrastination habits.

Profitability is one of the key indicators in assessing a company's ability to generate profits and plays a crucial role in financial decision-making. According to the pecking order theory, companies with high profitability tend to prefer using internal funds and reduce reliance on debt. This study aims to analyze the effect of profitability on debt policy, as well as to examine the role of dividend policy as a moderating variable in this relationship. The study employed Slovin’s formula for sample selection and analyzed 263 non-financial publicly listed companies on the Indonesia Stock Exchange (IDX) in 2023. The data used in this research were secondary data obtained from annual financial reports published on the official website of the IDX or the respective company websites. Profitability was measured using return on assets (ROA), debt policy was measured by the debt-to-equity ratio (DER), and dividend policy was measured by the dividend payout ratio (DPR). The analytical method used in this study was multiple linear regression analysis with the help of the SPSS software. The results indicate that profitability has a negative effect on debt policy, meaning that the more profitable a company is, the less likely it is to depend on debt financing. Additionally, the findings suggest that dividend policy does not significantly moderate the relationship between profitability and debt policy. This implies that whether a company distributes dividends or not does not meaningfully influence how profitability affects its debt decisions. These results are in line with the pecking order theory and provide insight for corporate financial managers in planning funding structures. It also emphasizes the importance of internally generated funds for companies with strong earnings performance.

This study aims to determine how much influence leadership style and work environment have on employee performance at Company X. In this study, the method used is quantitative with data collection through questionnaires measured with a Likert scale. The sampling technique used is saturated sampling technique, where the entire employee population is sampled in this study. Data analysis was carried out using validity and reliability tests, as well as classical assumption tests such as linearity tests, hypothesis tests, and multiple linear regression, with the help of SPSS 26 software. The results of the analysis show that the leadership style variable has a significant effect on employee performance. This is evidenced by the calculated t value of 4.753 which is greater than the t table of 1.663, indicating a partial influence of leadership style on employee performance. Likewise, the work environment variable also has a significant effect on employee performance, with a calculated t value of 3.619 which is greater than the t table of 1.663. Analysis using the F-test shows that leadership style and work environment together have a significant influence on employee performance, with a calculated F-value of 12.823, which is greater than the F-table of 3.108, and a significance value of 0.000, which is less than 0.05. Based on the results of this study, it can be concluded that leadership style and work environment have a significant influence on employee performance at Company X. Therefore, the company needs to pay attention to both factors to improve employee performance.