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Tourism is an important sector for the economy, where Sam Ratulangi International Airport Manado acts as the main connectivity hub connecting domestic and international tourists. In 2024, the number of foreign tourist visits through this airport was recorded at 45,884 people, a decrease of 49.3% compared to the previous year according to BPS data, while domestic tourist visits actually increased significantly to 743,948 people. This phenomenon shows the great potential for tourism in Manado, but also challenges related to fluctuations in the number of tourists, especially from abroad. This study aims to determine the effect of flight ticket prices on tourist interest in using air transportation services in Manado, North Sulawesi in using air transportation services, and to measure how much influence flight ticket prices have on the interest of tourists in Manado, North Sulawesi in using air transportation services. This study uses a quantitative correlational method involving 100 tourist respondents visiting Manado. The sampling technique uses probability sampling with simple random sampling technique. Data analysis is carried out using. validity test, reliability test, normality test, linearity test, simple linear regression, T test and coefficient of determination (R2). Data processing through the SPSS version 22.0 application. The results of the study from the statistical test results showed a T count value of 4.945 which is greater than the t table of 1.660, and a significance value of 0.000 which is smaller than the probability of 0.1. It is known that the correlation or relationship value (R) is 0.447 and the coefficient of determination value is 0.200, which means that the influence of the flight ticket price variable on tourist interest is 20.0%. Meanwhile, the remaining 80.0% is influenced by other factors not examined in this study, such as promotion, facilities, or destination appeal. Thus the alternative hypothesis (Ha) is accepted and the null hypothesis (Ho) is rejected, which means that there is a significant influence between flight ticket prices and tourist interest.

The impact of the Covid-19 pandemic was experienced by business actors, especially MSME business actors and had a huge impact on business actors who had just started a business. The Covid-19 pandemic that hit the world has made many changes, including the changing behavior of consumers. MSME actors must be able to adapt to existing conditions. Consumers prefer to make purchases onlineonline according to their circumstances and needs during a pandemic, but this right is also inseparable with regard to the quality of the product to be purchased, whether it meets their needs or not. The research objectives were to find out and analyze the influence of: social media on buying interest, product quality on buying interest, and social media and product quality on buying interest in UMKM Mitra Mandiri Brebes. The research population referred toFriends of the Umkm Mitra Mandiri account as of October 15, 2023 totaling 201 friends. Sampling using the Slovin formula with techniquesincidental as many as 67 respondents. The data uses primary data from the answers to the questionnaire. Hypothesis testing uses SPSS. The theoretical basis used is social media, product quality, and buying interest. The results showed social media partially has a significant effect on purchase intention, product quality partially has a significant effect on purchase intention, and social media and product quality simultaneously influence purchase intention

Carbon emission disclosure is increasingly important for companies in establishing legitimacy, enhancing stakeholder trust, and drawing public attention to sustainability issues. This study aims to examine how profitability, leverage, and company size affect carbon emission disclosure. The research is grounded in legitimacy theory and stakeholder theory, which provide the theoretical foundation for understanding corporate carbon disclosure behavior. The population of this study comprises energy companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sample was selected using non-probability purposive sampling, resulting in 113 observations. Data were analyzed using SPSS with multiple linear regression techniques. The results indicate that profitability and company size have a positive influence on carbon emission disclosure, while leverage does not have a significant effect. Theoretically, the findings support the notion that profitability and company size drive carbon disclosure, in line with legitimacy and stakeholder theories.

This study aimed to develop a competency-based performance evaluation model for mathematics teachers at the junior secondary level. Recognizing the crucial role of teacher quality in student achievement, the study focused on measurable aspects of performance, including content mastery, instructional management, and professional commitment. A quantitative approach was employed using a research and development (R&D) framework, supported by a quasi-experimental design with pretest-posttest control groups. Data were collected via structured questionnaires, classroom observations, interviews, and expert validations through focus group discussions. Statistical analyses included descriptive statistics, ANOVA, t-tests, and confirmatory factor analysis using SPSS and LISREL. The results indicated that the developed model effectively differentiated teacher performance across various school categories, with 45% categorized as good, 53% adequate, and 2% poor. Student achievement was positively correlated, with 82% achieving the minimum competency threshold. The factor analysis confirmed a valid measurement model: F1 = 0.505ZX1 + 0.475ZX2 + 0.308ZX3, explaining 57.92% of the variance in teacher performance. The findings suggest that teacher evaluation must integrate multidimensional competencies and contextual factors to be accurate and actionable. This study contributes a validated, data-driven evaluation framework aligned with national standards and global educational expectations, offering practical implications for policy, supervision, and teacher development.

The purpose of this study was to see how promotions and live streaming features impact the decision of Shopee users to purchase fashion products in the 2022 intake. This quantitative study involved 54 respondents from a population of 117 students selected through a simple random sampling method. Primary data were collected through online questionnaires and analyzed using multiple regression using SPSS. Validity, reliability, classical assumptions, and hypothesis tests were also conducted. The study shows that students of Economics Education, Sebelas Maret University, 2022 intake significantly choose fashion products because of promotions and Shopee's live streaming features. Promos are considered to be able to save consumer spending, thus increasing interest and enthusiasm for transacting through the Shopee application. Meanwhile, the live streaming feature makes it easier for consumers to see products directly, assess quality, and make purchases more practically. As for further researchers, it is recommended to add other variables (for example, consumer trust), compare with other e-commerce platforms, use mixed methods, analyze different user segments, and examine the long-term impact on brand loyalty.

Untuk menarik perhatian mahasiswa terhadap kewirausahaan, sangat penting untuk memperhatikan program wirausahaan merdeka, self efficacy, dan tolerance for risk. Penelitian ini bertujuan untuk menguji keterkaitan antara minat berwirausaha mahasiswa Universitas Dian Nuswantoro dengan tiga faktor: program kewirausahaan merdeka, self efficacy, dan tolerance for risk. Dalam penelitian ini, digunakan pendekatan kuantitatif dengan melibatkan 151 responden yang dipilih melalui teknik pengambilan simple random sampling dengan syarat mahasiswa Udinus yang pernah mengikuti program wmk pada tahun 2023. Data dikumpulkan melalui kuesioner, dan analisis dilakukan menggunakan perangkat lunak IBM SPSS versi 26. Berbagai jenis uji, termasuk validitas dan reliabilitas, asumsi klasik, regresi linier berganda, serta pengujian hipotesis dilakukan. Temuan dari penelitian ini menunjukkan bahwa mahasiswa Universitas Dian Nuswantoro cenderung lebih berminat untuk memulai usaha mereka sendiri jika memiliki tingkat tolerance for risk, self efficacy, serta mengikuti program wirausaha merdeka.

This study aims to analyze the effect of audit tenure, auditor switching, and audit opinion on audit report lag in energy sector companies listed on the IDX for the 2020–2023 period. This study uses a quantitative approach with secondary data obtained from the company's annual report available on the official IDX website and related company websites. The sample used a purposive sampling method, with a total of 208 financial reports from 90 energy sector companies that met the research criteria. The data analysis methods used include descriptive statistics, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), and multiple linear regression analysis with the help of SPSS version 25 software. The results of the study reflect that partially, audit tenure, auditor switching and audit opinion have a significant effect on audit report lag. Simultaneously, the three independent variables have a significant effect on audit report lag.

The development of information and communication technology in Indonesia has driven the rapid growth of app-based food delivery services, such as ShopeeFood. The ease of using the application and the quality of service are key factors influencing user satisfaction in utilizing this service. This study aims to analyze the influence of application ease of use and service quality on ShopeeFood user satisfaction in Depok. A quantitative approach was used, with primary data collected through questionnaires distributed to 100 respondents. The data was processed using SPSS by conducting data quality tests, classical assumption tests, t-tests, and F-tests. Based on the research findings, it was concluded that both application ease of use and service quality have a significant influence on user satisfaction, both individually (partially) and jointly (simultaneously). The t-value for ease of use was 6.576 and for service quality was 4.929, both exceeding the t-table value of 1.984 with a significance level of 0.000. Simultaneously, the F-value of 37.967 also indicates a significant influence.  

This research aims to find out how much influence communication and motivation have on employee morale at CV. Penta's work on the head office. The research method used is a quantitative method approach with data collection techniques using probability sampling with a population of 108 employees and samples taken using the Slovin formula, namely 52 respondents. Data were collected using a questionnaire in ordinal (Likert) scale units. Data processing uses SPSS 26 software for instrument testing, multiple linear regression analysis, and hypothesis testing. The research results show that both partially and simultaneously communication and motivation have a positive effect on the performance of CV employees morale. Penta's work. This is because 446,808 f count > f table, where f table is 3,18 and is supported by a significance value of 0.000 where the condition for accepting the hypothesis is a significance value of less than 0.05.

Bag inspection aims to ensure compliance with baggage regulations for flight safety. However, it was found that some officers were not meticulous and acted unfairly during the bag inspection process. The lack of responsiveness and minimal empathy from the officers will affect passenger satisfaction. This condition indicates the need for improvement in performance and service quality to maintain passenger satisfaction and the company's image. This research uses a quantitative method, with data collection techniques in the form of questionnaires. The study samples passengers using Citilink Airlines at Juanda International Airport Surabaya, totaling 100 respondents. The data analysis techniques used include instrument testing, classical assumption testing, multiple linear regression equations, hypothesis testing, and the coefficient of determination using the SPSS (Statistical Product and Service Solutions) application. The research results show that performance and service quality have a positive and significant effect on passenger satisfaction of Citilink Airlines at Juanda International Airport Surabaya. The regression coefficients for performance are 0.479 and for service quality are 0.318, with significance values of 0.000 and 0.001, respectively (<0.1), as well as an F-test of 0.000 which indicates the simultaneous effect of both. The adjusted r square value of 0.494 indicates that 49.4% of passenger satisfaction is influenced by performance and service quality, while the remaining 50.6% is influenced by factors outside of the study.

This study aims to analyze the effect of education level, occupation, income and product price on the level of cigarette consumption in Sukolilo District, Surabaya City. The type of research used is quantitative method. The data sources used are primary data obtained from distributing questionnaires to respondents of people who actively smoke in Sukolilo District and secondary data obtained from the Central Statistics Agency (BPS) and related agencies. The method of analysis used in this study is multiple linear regression analysis with the help of the SPSS for windows program version 25.0. The population and sample in this study were 81 respondents selected using non probability sampling technique, namely accidental sampling using Isac Michel formula with 10% margin of error. Data analysis was carried out using multiple linear regression, F test, T test, and coefficient of determination (R Square). The results showed that partially education, employment, income and product prices had a positive and significant effect on the level of cigarette consumption and the coefficient of determination was 89.2%. It is hoped that this information can provide benefits to the community in Sukolilo Subdistrict or can be input for local governments and policy makers in efforts to control cigarette consumption.

This research was conducted in February-April 2025 at the Tebing Suban Tourism, Talang Ulu Village, East Curup, Selupu Rejang District, Rejang Lebong Regency. So the purpose of this study was to determine visitor satisfaction with the services of the Tebing Suban tourist attraction, Rejang Lebong Regency. The method used in this sampling was by Accidental Sampling, a sampling technique based on coincidence, namely anyone who accidentally meets the researcher can be used as a sample, if it is considered that the person who happened to be met is suitable as a data source. The data analysis method used is quantitative descriptive and data processing is carried out using the help of the SPSS (Statistical Program for Social Science) and Microsoft Excel applications which are presented in the form of tables and tabulations, then data measurements are carried out with visitor satisfaction tools, namely Importance Performance Analysis (IPA) and Customer Satisfaction Index (CSI). the results of the research that has been done, then several conclusions can be drawn, namely the results of the Importance Performance Analysis (IPA) based on the Cartesian diagram show that of the 20 service performance attributes of the Tebing Suban Tourism Object, there are 5 attributes that are considered very important and are the main priority in determining visitor satisfaction. Based on the calculation of the Customer Satisfaction Index (CSI), the satisfaction index value is 79.36%. This value is obtained from the Weighted Score divided by the Likert Scale value range.

The property and real estate sector is one of the business sectors that makes a significant contribution to the country's economic turnover and growth. With the ever-evolving challenges, companies in the property and real estate sector must adapt their business strategies to remain competitive amidst uncertain market conditions. Therefore, innovation in resource management and efforts to enhance operational efficiency are essential to drive optimal profitability. This study aims to examine the effect of good corporate governance, proxied by the board of directors and audit committee, intellectual capital, firm size, and company growth on company profitability. This research utilizes secondary data sourced from the annual reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The sample was selected using a purposive sampling method based on specific criteria, resulting in a total of 50 companies as observations. The collected data were analyzed using SPSS software with a multiple linear regression method. The results indicate that the board of directors, audit committee, intellectual capital, and company growth do not have a significant effect on company profitability, whereas firm size has a positive and significant effect on company profitability.

This study aims to examine the influence of financial knowledge and financial attitude on financial management behavior in STAI Sangatta students, East Kutai. This study is a field research with a quantitative approach. Data were collected from 50 respondents using sampling techniques, and analyzed using validity and reliability tests, multiple linear regression tests, classical assumption tests (Normality, Heteroscedasticity, Linearity, Multicollinearity, Correlation Coefficient Test, Hypothesis (F and T Tests). Data analysis was carried out using SPSS software. The results of the study showed that financial knowledge and financial attitude together had a significant effect on financial management behavior, with a determination coefficient (R²) of 0.603. The F test showed a significance value of 0.000 ≤ 0.05 and F count 35.659 ≥ F table 4.034. The t test showed that financial knowledge had a significant effect on financial management behavior (t count 5.650 ≥ t table 1.677; significance 0.000 <0.05), while financial attitude did not have a significant effect (t count 1.472 <t table 1.677; significance 0.639 > 0.05). Thus, financial knowledge has an important role in shaping students' financial management behavior.

The purpose of this study was to determine: (1) the influence of the work environment on job satisfaction; (2) the influence of job satisfaction on employee loyalty; (3) the influence of the work environment on employee loyalty; (4) the influence of the work environment on employee loyalty with job satisfaction as an intervening variable. This study is a quantitative study. The population in this study were employees of The Axana Hotel. The research sample was 89 respondents. Data collection was carried out using a distributed questionnaire method. The data analysis technique used was regression analysis supported by the classical assumption test, F test, and path analysis test, with the help of the SPSS version 25.0 program. The results of the data analysis showed that the work environment had a positive and significant effect on job satisfaction with a Beta value or Standardized Coefficient of 0.261 with t count (2.523) with a significance of 0.013 <0.05. Job satisfaction has a positive and significant effect on employee loyalty with a Beta or Standardized Coefficient value of 0.338 with a t count (3.346) with a significance of 0.001 <0.05. The work environment has a positive and significant effect on employee loyalty with a Beta or Standardized Coefficient value of 0.605 with a t count (7.087) with a significance of 0.000 <0.05. And the work environment has a positive and significant effect on employee loyalty with satisfaction as a mediating variable at TheAxana Hotel. This can be seen in the results of the path analysis which produces a total influence value greater than the direct influence (0.693> 0.088).  

This study aims to determine the influence of Profitability, Liquidity, Sales Growth, and Operating Capacity on Financial Distribution on the clothing and luxury goods sub-sector listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used is  Non Probability Sampling with a sample of 9 companies in the clothing and luxury goods sub-sector listed on the Indonesia Stock Exchange for the 2019-2023 period. In this study, a multiple linear regression method was carried out assisted by the SPSS version 29 program and Microsoft Excel 2010. The results showed that (1) Profitability had no effect on Financial Distress, (2) Liquidity had an effect on Financial Distress, (3) Sales Growth had no effect on Financial Distress, (4) Operating Capacity had an effect on Financial Distress.

This study aims to analyze the effect of tax sanctions, service quality, and tax socialization on individual taxpayer compliance. The population in this study consists of individual taxpayers registered at the Gianyar Primary Tax Office (KPP Pratama Gianyar), with a sample of 100 respondents determined using the Slovin formula. Data were collected by distributing questionnaires directly through Google Forms to respondents. The collected data were then tested and analyzed using multiple linear regression analysis with SPSS 26 for Windows. This research contributes positively to improving compliance in submitting annual tax returns (SPT) and can provide valuable input for the Gianyar Primary Tax Office regarding the importance of enforcing tax sanctions, improving service quality, and conducting effective tax socialization to encourage better annual tax reporting each year. The results of the analysis show that tax sanctions and service quality have a positive effect on individual taxpayer compliance, whereas tax socialization does not significantly affect individual taxpayer compliance.

Stock return refers to the income received by investors from their investment in a firm, either directly or through a securities firm. The level of stock return is crucial in investment analysis as it serves as a key indicator for investors in evaluating the performance and profit potential of a stock. This study aims to examine the effect of profitability, liquidity, leverage, and firm size on stock returns in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sampling technique used was purposive sampling, resulting in a sample of 65 companies. Data analysis techniques employed include descriptive statistics and inferential statistics, processed using IBM SPSS 25. The findings indicate that profitability has a significant positive effect on stock return, liquidity has a significant positive effect, leverage has a significant negative effect, and firm size also has a significant positive effect on stock return. The implications of this study are expected to provide empirical contributions regarding the influence of these variables on stock returns and to offer managerial insights and additional references for corporate decision-making aimed at increasing stock returns.   Keywords: stock return, profitability, liquidity, leverage, firm size

Adolescents are the age group from 10 to 19 years who are in the transition period from children to adults. During this period, various changes occurred, both physical, psychological and social. The aim is to analyze the relationship between knowledge of maternal attitudes and roles and girls' readiness to face menarche. The formula method used is the Chi Square Test formula and Spearman Rank Correlation with the SPSS version of the computer program.  The results of the research show that children who are not ready are more likely to be found in the group with a supportive mother's role at 32.6%, compared to the group whose mother's role is not supportive at 6.7%. Based on the results of the Chi square statistical test, the result is a p value of 0.049 = meaning <0.05, so Ha is accepted, which means there is a relationship between the role of the mother and the readiness of female students at SD Negeri Semeru 06 in 2024. Furthermore, the or value in this research was found to be 0.1 with So it can be concluded that a supportive maternal role has a 0.1 times chance of being well prepared compared to a non-supportive maternal role. Conclusions Based on research at SDN Semeru 06 Bogor City (2024) shows that the majority of respondents had a poor understanding of menstruation, but their understanding increased after counseling.Abstract and Keywords must be written in

This research aims to determine the influence of organizational commitment, organizational culture and job satisfaction on the performance of Grand Rocky Bukittinggi hotel employees. The research used is a sampling technique using an associative approach in the form of a causal relationship of quantitative descriptive type. In collecting data, the technique used was distributing questionnaires to 99 respondents whose validity and reliability had been tested using a Likert scale. The analytical tool used is multiple linear regression. The techniques used in analyzing the data are data description, testing analysis requirements through normality, heteroscedasticity and multicollinearity tests assisted by SPSS v.25. The results of this research are that Organizational Commitment is classified in the sufficient category through a respondent achievement level of 3.22%, for Organizational Culture it is classified in the sufficient category through a respondent achievement level of 3.35%, then for Job Satisfaction it is classified in the sufficient category through a respondent achievement level of 3, 13%, and employee performance is in the sufficient category with a respondent achievement level of 3.35%. The contribution of Organizational Commitment (X1), Organizational Culture (X2) Job Satisfaction (X3) and Employee Performance (Y) is 13.5% while the remaining 86.5% is influenced by other factors.