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This study aims to analyze the influence of price perception and service quality on customer satisfaction at Popo Kopitiam Tasikmalaya. The research method used is a survey with a quantitative approach. Data were collected through distributing questionnaires to 90 respondents who are active customers of Popo Kopitiam. Data analysis was conducted using multiple linear regression to determine the simultaneous and partial effects between the independent and dependent variables. The results showed that simultaneously, price perception and service quality have a significant effect on customer satisfaction. Partially, price perception has a significant effect on the level of customer satisfaction, indicating that assessing price according to product quality can increase satisfaction. Similarly, good service quality significantly influences customer satisfaction, indicating the importance of fast, friendly, and professional service. These findings indicate that the combination of competitive prices and optimal service is a major factor in building customer satisfaction at Popo Kopitiam Tasikmalaya.

This study to analyze factors influencing taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Sragen Regency. Tax compliance is a crucial issue in state revenue, and understanding the factors that influence it is crucial for designing effective tax policies. The independent variables studied are taxpayer awareness, tax socialization, and the tax system, with PBB-P2 taxpayer compliance as the dependent variable. Data were collected from taxpayers in Sragen Regency and analyzed using multiple linear regression methods.   The results of the regression test indicate that not all hypothesized factors have a significant influence on tax compliance. Partially, the variables of taxpayer awareness and the tax system were shown to have a positive and significant influence on compliance with PBB-P2 payments. This indicates that the higher the taxpayer awareness and the better the tax system implemented, the higher the level of taxpayer compliance. Conversely, the variable of tax socialization was found to have no significant effect on taxpayer compliance. This finding suggests that the existing socialization program may not be effective or needs to be re-evaluated to achieve a more tangible impact.   Based on these findings, this study recommends that the local government and tax authorities in Sragen Regency focus more on increasing taxpayer awareness and continuously improving the tax system. Although the socialization program was not statistically significant, it is recommended to review the socialization strategy to make it more targeted and relevant to taxpayer needs. This is expected to improve taxpayer compliance with PBB-P2, which will ultimately have a positive impact on regional revenue.      

This study aims to analyze the phenomenon of authoritarian backsliding or democratic regression in Southeast Asia, focusing on Indonesia and Thailand. Conceptually, backsliding refers to the gradual weakening of democracy through formal and legal mechanisms by political actors within the system itself. The research employs a literature study method, analyzing academic sources and international reports relevant to the topic. The findings indicate that both Indonesia and Thailand have experienced democratic decline characterized by the consolidation of executive power, the weakening of oversight institutions, and restrictions on civil liberties. In Indonesia, democratic regression occurs primarily through executive aggrandizement and strategic manipulation of elections, while in Thailand, it manifests through promissory coups under military dominance. The study concludes that democratic decline in Southeast Asia often occurs not through overt authoritarian takeovers but through a subtle erosion of democratic institutions that undermines popular sovereignty.

Repurchase intention represents a tangible form of consumer satisfaction toward a product or service offered by a brand, which fosters a desire among consumers to make repeat purchases of the same brand. Several factors influence repurchase intention, including brand trust, brand image, and electronic word of mouth (e-WOM). The existence of repurchase intention has significant implications for various industries, particularly the food and beverage (F&B) sector. One of the most recognized F&B franchises in Indonesia is the international brand Pizza Hut. This study aims to analyze the influence of brand trust, brand image, and e-WOM on repurchase intention among consumers of the international Pizza Hut franchise in Denpasar City. The research was conducted on consumers of the international Pizza Hut franchise in Denpasar, with a total of 100 respondents selected using purposive sampling. Data were collected through the distribution of offline questionnaires. The data analysis techniques employed in this study include multiple linear regression, as well as descriptive and inferential analyses using SPSS software. The findings indicate that brand trust, brand image, and e-WOM have a positive and significant effect on repurchase intention. Based on these findings, it is recommended that the international Pizza Hut franchise consider the aspects of brand trust, brand image, and e-WOM as key strategies to enhance consumers’ repurchase intention.

Taxpayer compliance represents citizens’ awareness and responsibility in fulfilling their tax obligations to support national revenue. This study aims to analyze the influence of tax socialization, tax understanding, and service quality on individual taxpayer compliance at KPP Pratama Gianyar. Using a quantitative research approach, data were collected through a questionnaire survey distributed to 100 individual taxpayers registered at the tax office. The collected data were analyzed using multiple linear regression to determine the simultaneous and partial effects of the three independent variables. The research findings reveal that tax socialization, tax understanding, and service quality each have a positive and significant influence on taxpayer compliance. These results indicate that effective tax socialization enhances taxpayer awareness, comprehensive understanding increases compliance accuracy, and high-quality services strengthen taxpayers’ willingness to fulfill their tax duties. Therefore, improving these three aspects can significantly enhance compliance levels, which in turn contributes to the optimization of tax revenue and the strengthening of the national fiscal system.

This study aims to analyze the relationship between managerial ownership, institutional ownership, audit committee, and research and development (R&D) expenses on Intellectual Capital Disclosure (ICD) in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Intellectual Capital Disclosure is essential as it reflects a company’s ability to manage knowledge, innovation, and human resources that serve as its competitive advantage. This research employs a quantitative approach using the total sampling method, where all healthcare sector companies that meet the criteria are included as samples. Secondary data were obtained from annual reports and analyzed using panel data regression with the assistance of Stata 19 software. Model selection was conducted through Chow, Hausman, and Lagrange Multiplier (LM) tests, with the results indicating that the Random Effect Model (REM) was the most appropriate model to use. The results show that managerial ownership, institutional ownership, and audit committee have negative and insignificant relationships with Intellectual Capital Disclosure. In contrast, research and development activities have a positive and significant relationship with Intellectual Capital Disclosure.

Sea transportation plays a crucial role in supporting national development, particularly in transporting goods and passengers. Tanjung Emas Port in Semarang, as a major port with high traffic, faces significant challenges in ensuring navigational safety. This study aims to analyze the partial effects of three key operational factors—Communication System (X1), Safety Facilities (X2), and Crew Competence (X3)—on Navigational Safety (Y). A quantitative approach was used with a sample of 100 ship crew members, selected using incidental sampling. Data were analyzed through descriptive statistics and Multiple Linear Regression (MLR) using SPSS. The results indicate that all three independent variables have a positive and significant effect on navigational safety. The regression equation obtained, Y = -1.398 + 0.218X1 + 0.278X2 + 0.302X3 + μ, shows that Crew Competence (X3) is the most dominant variable in predicting navigational safety outcomes. Collectively, these variables explain 72.4% of the variance in navigational safety. These findings emphasize that human competence and adherence to procedural discipline are critical leverage points in improving safety performance at ports.

This quantitative study analyzes the influence of Ship Docking Schedule (X1), Port Availability (X2), and Loading and Unloading Productivity (X3) on Vessel Waiting Time (Y) at Tanjung Intan Cilacap Port. Data were collected through questionnaires administered to 86 vessel crew respondents and analyzed using Multiple Linear Regression (SPSS v.26). The t-test results indicate that X1, X2, and X3 individually exert a positive and significant influence on Y.1 The regression model demonstrates robust predictive power, explaining 55.2% of the variance in vessel waiting time (R^2{adj}=0.552). Based on the standardized beta coefficients, the Ship Docking Schedule (X1, \beta=0,385) is identified as the most dominant factor, followed by Loading and Unloading Productivity (X3, \beta=0,302) and Port Availability (X2, \beta=0,307).1 This finding confirms that optimizing maritime logistics performance, particularly in bulk terminals facing physical constraints, requires prioritizing procedural efficiency and scheduling accuracy.

The purpose of this study was to determine the effect of character education and learning motivation on student learning discipline in Integrated Social Studies subjects for class VIII at SMP Negeri 3 Limboto, Gorontalo Regency. This study used a quantitative approach with a quantitative descriptive research method. The data used were primary data obtained through distributing questionnaires to 50 class VIII students as respondents, and supported by research documentation. Data analysis was carried out using multiple linear regression to test the relationship between the variables of character education, learning motivation, and student learning discipline. The results showed that character education had a positive and significant influence on student learning discipline, as evidenced by the calculated t value of 2.698 which was greater than the t table of 1.677 and a significance value of 0.010 which was less than 0.05. In addition, learning motivation also showed a positive and significant influence on learning discipline with a calculated t value of 3.386 which was greater than the t table of 1.677 and a significance value of 0.001 which was less than 0.05. Simultaneously, character education and learning motivation have a significant effect on student learning discipline, which can be seen from the calculated F value of 92.162 which is greater than the F table of 3.19 and the significant probability value of 0.000 which is less than 0.05. The coefficient of determination (R²) of 0.797 indicates that 79.7% of the variation in student learning discipline can be explained by these two variables, while the remaining 20.3% is influenced by other factors outside this study. Thus, increasing character education and learning motivation in schools is expected to improve student discipline which has implications for better academic quality and character formation.

Thesis by Gisela Nana, Nim 2386206182 entitled “ The influence of the media images of the students learning in subjects IPA about animal classification according to the type of food in class IV SDI Manumuti Malaka District”. This research of this study is to determine the students learning outcomes after using picture media in science subject on animal classfication based of food types. The method used the quantitative descriptive method. This study was conducted in SDI Manumuti, Umanen Lawalu Village, District Malaka Tengah, District of malaka. Data collection technique is a test and analysis technique used are simple linear regression statistical analysis. From the results of the study prove that as many as 18 people or 99% of students gaining higt grades in learning outcomes, whereas 1 or equal to 1% less value in learning outcomes. It is evident from the results of test calculations of  Fcount  = 5,70 which is significantly larger than the Ftable at the significant level of 5% N= 18 at 4,49 or equal to Fcount  ≥ Ftable  or 5,70 ≥ 4,49. Based on the above results the value of Fcount  is greater than Ftable namely Fcount = 5,70 and F table =4,49. Then Ho is rejected and Ha accepted. It can be concluded that there is the influence of the media images of the students learning in subjects IPA about animal classifacation according to the type of food in class IV SDI Manumuti Malaka District.  

This research investigates the impact of Corporate Social Responsibility (CSR), along with Capital Intensity, Company Scale, and Profitability, on practices of Tax Evasion within energy firms registered on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The matter of tax evasion endures as a major concern, given its effects on government funds and business openness. By employing a quantitative method featuring a causal-associative structure, the study empirically explores the links between these factors. Information from secondary sources, including yearly reports and sustainability documents, was collected and examined through multiple linear regression analysis via IBM SPSS version 26. The findings show that CSR exerts a positive and meaningful influence on Tax Evasion, whereas Capital Intensity and Company Scale demonstrate positive influences that lack significance. In opposition, Profitability displays a negative and meaningful effect on Tax Evasion. As a whole, the independent factors together exert a significant influence on tax evasion behaviors. These outcomes strengthen agency and legitimacy theories, implying that CSR initiatives could function as a tool for securing legitimacy in handling tax duties while promoting long-term corporate adherence to fiscal obligations.

This study aims to analyze the effect of institutional ownership and firm size on auditdelay with audit quality as a moderating variable in 54 mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using a quantitative approach with panel regression analysis, The audit delay is calculated using the number of days between the end of the financial year and issuance date of the audited financial statements; Institutionelles Eigentum is calculated by percentage institutional shareholding; firm size by the natural logarithm of total assets; and audit quality is proxied by the reputation of the Public Accounting Firm (Big Four and Non-Big Four). The results show that institutional ownership has no effect on audit delay, firm size has a negative effect on audit delay, and audit quality weakens the negative effect of both institutional ownership and firm size on audit delay. These findings highlight the need for companies and auditors to reconsider the effectiveness of monitoring mechanisms and audit quality to achieve more optimal audit completion.

Farmer welfare is indicated by the level of purchasing power, which is calculated based on the ratio between the price index received from agricultural products and the price index paid for household consumption and production inputs. This study aims to analyze the internal and external factors influencing farmers’ welfare in Kutai Kartanegara Regency. The research data is primary and secondary data with a mixed method. The analysis was conducted using multiple linear regression to identify the factors that significantly affect farmers’ welfare. The results show that income, commodity prices, household consumption, and agricultural input costs are significant determinants of farmers’ welfare. Income and commodity prices have a positive effect, while agricultural input costs have a negative effect. The coefficient of determination (R²) values of 81.70% for the food crop subsector and 64.67% for the plantation subsector indicate that these variables explain a large portion of the variation in farmers’ welfare in the study area. Increased income increases welfare, but if consumption expenditure and input costs increase more than the increase in income, then farmer welfare will actually decrease. There is a need for policies to stabilize agricultural product prices, reduce production costs, and increase farmer productivity in Kutai Kartanegara Regency by strengthening market access, providing affordable inputs, and implementing technology and training so that agricultural products have added value and farmer welfare increases.

This study aims to analyze the effect of profitability, liquidity, and asset structure on the capital structure of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, with firm size as a moderating variable. The research employs a quantitative approach using secondary data obtained from financial statements. The sample was determined through a purposive sampling technique, resulting in 27 banking companies that met the criteria. Data were analyzed using multiple regression analysis and Moderated Regression Analysis (MRA). The results reveal that profitability has a negative and significant effect on capital structure, indicating that banks with higher profitability tend to reduce their dependence on external financing. In contrast, liquidity and asset structure do not have a significant effect on capital structure, suggesting that these factors are less influential in determining debt policy within the banking sector. Furthermore, the MRA results demonstrate that firm size moderates the relationship between profitability and capital structure, implying that larger firms can better manage internal funds to reduce leverage. However, firm size does not moderate the effects of liquidity and asset structure on capital structure. These findings contribute to understanding capital structure determinants in the Indonesian banking industry.

This study aims to analyze the influence of leadership style, motivation, and work environment on employee performance at UD. Nur Amalina, Kediri Regency. The research employed a quantitative descriptive approach involving 38 employees as the total population, using a census sampling technique. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression analysis with IBM SPSS version 25.0. The results reveal that leadership style, motivation, and work environment have a positive and significant effect on employee performance, both partially and simultaneously. Among these variables, leadership style shows the most dominant influence in improving employee performance. The coefficient of determination (R²) value of 0.925 indicates that 92.5% of employee performance variation can be explained by these three variables, while the remaining 7.5% is influenced by other factors outside the research model. These findings highlight the crucial role of effective leadership, fair motivation systems, and a supportive work environment in enhancing employee performance and productivity within the agribusiness sector.

This research aims to empirically analyze the influence of intellectual capital and green accounting on the Company's performance. The importance of intangible resource management and compliance with environmental responsibility in creating a competitive advantage and the sustainability of the company's operations, especially during post-pandemic industrial dynamics. The phenomenon of declining Return on Assets (ROA) in several industrial sector companies also encourages the need to evaluate the effectiveness of the managerial strategies implemented. This study uses a quantitative approach with multiple linear regression analysis techniques. Samples were selected from 21 industrial sector companies that consistently published annual and sustainability reports during the study period. Secondary data is obtained from financial statements, sustainability reports, and official sources such as the IDX. The results of this study are expected to provide empirical evidence regarding the extent of the strategic role of intellectual capital and green accounting practices in increasing company efficiency, profitability, and legitimacy.

This study aims to present evidence on the effect of capital intensity, inventory intensity, and leverage disclosure on tax avoidance. This research utilizes secondary data from financial statements sourced from www.idx.co.id and the official websites of companies in the property and real estate sectors using quantitative research. The proxy used in measuring tax avoidance is using the effective tax rate (ETR) as the dependent variable and the independent variables used include capital intensity, inventory intensity, and leverage. Multiple linear regression analysis is the analysis technique used. The property and real estate sector listed on the IDX in the period 2021 to 2024 is the population in this study and the number of samples collected is 85 data obtained using the purposive sampling method. The findings of this research indicate that capital intensity, inventory intensity, and leverage significantly influence tax avoidance positively. These findings suggest that the higher the level of investment in fixed assets, inventory, and debt-to-equity ratio, the greater the tendency of a company to engage in tax avoidance.

This study explores the impact of organizational culture, motivation, and job satisfaction on the performance of Civil Servants (ASN) at the Karawang Regency Environmental Service. The study involved 95 ASN participants, with data collected through a quantitative census method. Multiple linear regression analysis was conducted using SPSS 25 to evaluate the data obtained from questionnaires. The results indicate that organizational culture and motivation have a significant positive impact on civil servant performance, suggesting that as organizational culture and work motivation improve, so does the performance of civil servants. However, job satisfaction was found to have no significant effect on performance. This implies that while job satisfaction may play a role, it is less influential on civil servant performance compared to work culture and intrinsic motivation. The study also reveals that 62.3% of civil servant performance is influenced by organizational culture, motivation, and job satisfaction, while 37.7% is driven by other unassessed factors. These findings highlight the importance of fostering a positive work culture and enhancing employee motivation as key strategies for improving performance in government agencies. The study underscores the need for public sector organizations to focus on these internal factors to achieve higher performance levels.

This study examines the factors affecting Ship Agency Company Performance (Y) at Tanjung Emas Port, Semarang. The focus is on four independent variables: Waiting Time Perception (X1), Loading and Unloading Productivity (X2), Document Handling (X3), and Human Resources (X4). Using a quantitative approach and multiple linear regression analysis, data were collected from 100 employees across 27 agency companies. The results indicate that all four independent variables have a positive and significant partial effect on company performance. Waiting Time Perception (X1) was identified as the most dominant factor, with a coefficient of β=0.322\beta = 0.322β=0.322 and tcount=3.152t_{count} = 3.152tcount​=3.152, suggesting that docking time efficiency (influenced by pilot services and vessel intensity) is the key determinant of agency performance. The coefficient of determination (Adjusted R2R^2R2) is 0.370, indicating that 37% of the variation in performance is explained by the model, while the remaining 63% is influenced by external factors such as weather and macro policies. This study underscores the importance of managing port time effectively and improving Human Resources competencies to enhance agency performance in congested and digitized maritime environments, offering strategic recommendations for regulators and port managers.

This study aims to analyze the influence of product differentiation, social media promotion, and service quality on consumer purchase intention at Tea Break Sambi Kediri. The research employed an associative quantitative approach using a survey method with questionnaires distributed to 88 respondents selected through an accidental sampling technique. Data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with SPSS version 25. The results revealed that both partially and simultaneously, product differentiation, social media promotion, and service quality have a positive and significant effect on purchase intention. Social media promotion is the most dominant variable influencing consumer buying interest, followed by service quality and product differentiation. These findings highlight the importance of creative digital promotion strategies and high service quality in enhancing consumer attraction and loyalty. This research provides practical implications for business owners in designing digital-based marketing strategies and academic contributions to the development of consumer behavior and marketing strategy literature within modern beverage SMEs.