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This study aims to analyze the effect of the Current Ratio (CR), Debt-to-Equity Ratio (DER), and Return on Equity (ROE) on the stock prices of healthcare companies classified as sharia-compliant on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The background of the study is motivated by notable stock price fluctuations among sharia healthcare issuers, such as the sharp decline in PT Kimia Farma Tbk and price dynamics of other issuers including KLBF, MIKA, PEHA, and SIDO. The analysis uses a quantitative approach applying Partial Least Squares – Structural Equation Modeling (PLS-SEM) implemented in WarpPLS 8.0. The results indicate that CR does not have a significant effect on stock price (p = 0.174), while DER has a negative but not statistically significant effect (p = 0.484). In contrast, ROE has a positive and significant effect on stock price (p < 0.001), making ROE the dominant factor influencing investor interest. Simultaneously, the three independent variables explain only 20.2% of stock price variation, while the remaining 79.8% is influenced by factors outside the research model. The Tenenhaus goodness of fit (GOF) value of 0.450 suggests the research model has good overall quality despite the limited explanatory power of the tested financial variables.

This study examines the factors that cause fraud in financial reporting. The study analyzed 195 data points from 39 financial institutions listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023 using a purposive sampling technique. The research applied multiple linear regression analysis to analyze the impact of governance independence and performance variables on the likelihood of fraudulent financial reporting. The independent variables include financial targets assessed by profitability (return on assets [ROA]), financial stability measured by changes in assets, external pressure measured by the debt-to-equity ratio (DER), and the proportion of independent commissioners as a measure of good corporate governance. The study proves that financial targets affect fraudulent financial reporting, while financial stability, external pressure, and independent commissioners do not influence fraudulent financial reporting. The findings of this study provide valuable insights for regulators, investors, and management to enhance oversight and reduce the risk of fraud in the banking sector.

This study aims to examine the effect of investment in fixed assets, financial performance, and thin capitalization on tax avoidance in non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2023. The research utilizes 431 company samples and employsAmultiple linear regression analysis. A descriptive quantitative method with a purposive sampling technique is applied, ensuring that only companies meeting specific criteria are included in the study. The findings.indicate that, simultaneously, the three independent variables have a significant influence on tax avoidance. However, when tested individually, more detailed results emerge. The variable of.investment in fixed assets does not show a significant effect on tax avoidance, suggesting that the size of fixed assets does not necessarily determine a company’s level of tax avoidance. In contrast, financial performance demonstrates a positive effect, indicating that companies with.stronger performance tend to have a greater ability to engage in tax planning. Meanwhile, thin capitalization has a negative effect, meaning that a higher proportion of certain types of debt tends to reduce the level of tax avoidance. These findings provide a more comprehensive understanding of the factors influencing tax avoidance behavior in Indonesia.

WPS Office stands for Writer, Presentation, and Spreadsheets—a software suite offering diverse office functions, including document processing, spreadsheet creation, and presentation tools. This study analyzes user satisfaction levels and the influence of the variables Content, Accuracy, Format, Ease of Use, and Timeliness on WPS Office application users in Jambi City, using the End User Computing Satisfaction method. Data were gathered through an online questionnaire distributed to students in Jambi City who had used the application; created via Google Forms, it garnered 385 responses. Post-collection, analysis was conducted using Structural Equation Modeling in SmartPLS software version 4. Of the five hypotheses tested, four were accepted. The results reveal that accuracy, format, ease of use, and timeliness positively and significantly influence user satisfaction, while content shows no significant effect.

This study aims to investigate the impact of social media advertising on clothing choices at Universitas Dinamika Bangsa Jambi students. In today's world, where many people, especially young people who frequently shop online, often struggle to accurately determine the quality of items. A quantitative approach was employed, with a survey as the primary method of data collection. A questionnaire was distributed online via Google Forms and successfully elicited responses from 102 active students who are also social media users. The sampling technique used was purposive sampling, with participants selected based on criteria that matched the focus of the study. The data were then processed using SmartPLS 4 software with the Partial Least Squares Structural Equation Modeling (PLS-SEM) method to test the relationship between variables. The main findings indicate that social media promotions have a strong positive influence on students' clothing purchasing decisions. This underscores the crucial role of targeted advertising strategies in the digital world in shaping consumer preferences. This research is expected to serve as a guide for clothing entrepreneurs in developing online marketing plans that better suit the tastes and needs of students as their target market.

This research aims to examine how prices and reviews influence consumers 'purchasing decisions on the Shopee platform in Jambi City. The rapid development of e-commerce has encouraged consumers to be more careful and discerning when selecting products, making price and product reviews important considerations in buying decisions. This study employed a quantitative approach via a survey method for data collection. The questionnaires were distributed online and successfully gathered responses from active Shopee users in Jambi City. Purposive sampling was employed to make sure that respondents met research criteria. The information gathered underwent analysis using IBM SPSS Statistics 27, which involved conducting assessments of validity, reliability, and classical assumptions, and multiple regression tests to see the impact of each variable on buying decisions. The study revealed that product price and reviews hold an important and relevant impact on consumer buying decisions. This research indicates that the more competitive the price and the better the quality, the bigger the possibility of customers buying products on Shopee.

The purpose of this study is to investigate the factors that lead to poverty in different Indonesian regions between 2018 up to 2024. The Gross Regional Domestic Product per capita, the Human Development Index, and the Open Unemployment Rate are the independent factors used in this study, whereas poverty levels are the dependent variable. The Central Statistics Agency provided secondary data that was used in a quantitative manner. Using EViews 12 software, panel regression techniques were used to process the data. The study's conclusions show that, at a significance level of less than 0.05, economic and human development factors simultaneously significantly affect poverty rates across Indonesian regions. The coefficient of determination indicates that the variables in the model can account for the majority of the variations in poverty levels. These findings demonstrate how important a region's economic status and level of human development are to efforts to reduce poverty. It is anticipated that this research will help the government develop more effective and long-lasting methods for reducing poverty.

The implementation of the One-Stop Integrated Service (PTSP) Website at the Ministry of Religious Affairs of Jambi City is part of the digital transformation of public services. This study aims to measure user satisfaction with the PTSP Website using the End User Computing Satisfaction (EUCS) method and the DeLone & McLean model. This research employed a quantitative approach using a survey method involving 100 respondents who are users of the PTSP Website. The EUCS variables consist of content, accuracy, format, ease of use, and timeliness, while the DeLone & McLean model includes system quality, information quality, and service quality. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results indicate that system quality, information quality, and service quality have a positive effect on user satisfaction with the PTSP Website. This study is expected to serve as an evaluation reference for improving the quality of digital public services.

This study aims to analyze the factors affecting real wages of construction workers across provinces in Indonesia from 2010 to 2023 using panel data analysis. The independent variables include Provincial Minimum Wage (UMP), Consumer Price Index (CPI), Open Unemployment Rate (TPT), and Performance Pay (Balas Jasa). A panel dataset of 476 observations from 34 provinces over 14 years was analyzed using three model approaches: Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). The best model was determined through Chow Test, Hausman Test, and Lagrange Multiplier Test, which confirmed that the Fixed Effect Model (FEM) is the most appropriate for analyzing this research data. FEM estimation results show that simultneously, all independent variables (UMP, CPI, TPT, and Performance Pay) have a significant effect on real wages with an F-statistic value of 436,465.9 (p-value = 0.0000 < 0.05), indicating that the model as a whole is highly valid and capable of explaining the variation in real wages collectively. However, partial tests reveal that only the Real Wage variable has a positive and statistically significant effect on Performance Pay (coefficient = 106.3320; t-statistic = 1276.083; p-value = 0.0000), while UMP (p-value = 0.1472), CPI (p-value = 0.6460), and TPT (p-value = 0.6934) show no significant effects at the 5% significance level. The research model demonstrates very high predictive ability with an R-squared value of 0.999735 (99.97%), indicating that the variables studied can explain nearly all variation in real wages of construction workers at the provincial level. This research provides policy implications that improving real wages in the construction sector requires an integrated approach that focuses not only on minimum wage setting but also on regional inflation control, human capital quality improvement, and creating conducive labor market conditions through unemployment reduction

This study aims to examine the influence of competence, independence, and information technology on the quality of financial statements among employees of Accounting Service Offices in Semarang City. This research uses a quantitative approach with a survey method targeting employees of Accounting Service Offices in Semarang City. Data were collected through questionnaires and analyzed using multiple linear regression with the aid of SPSS software, obtaining 60 respondents. The results of the study indicate that the three independent variables, namely competence, independence, and information technology, have a positive and significant effect on the quality of financial statements. These findings confirm that improving professional competence, applying strong independence principles, and effectively utilizing information technology are important factors in producing reliable, relevant, and timely financial statements.

In the contemporary digital marketplace, consumers increasingly face diverse product choices and brand communications. Understanding the mechanisms through which product quality and brand perception influence customer loyalty remains critical for competitive advantage. The mediating role of customer trust in this relationship has received limited empirical attention within Indonesian market contexts. This research analyzes the direct and indirect effects of product quality and brand perception on customer loyalty, with customer trust as a mediating variable, using Partial Least Squares Structural Equation Modeling (PLS-SEM) methodology on 103 respondents. A quantitative cross-sectional survey design was employed, collecting data via Likert-scale questionnaires (1-5) with 15 measurement items across four latent constructs: Product Quality (5 items), Brand Perception (4 items), Customer Trust (3 items), and Customer Loyalty (3 items). Data analysis utilized PLS-SEM via SmartPLS 3.0, including assessment of measurement model validity (outer model), structural relationships (inner model), and mediation effects through bootstrapping (5000 iterations). The outer model demonstrated adequate validity with 12 of 15 indicators loading above 0.7, and all constructs meeting composite reliability (CR > 0.7) and average variance extracted (AVE > 0.5) criteria. The inner model revealed that product quality significantly influenced customer trust (β = 0.624, p < 0.001), while brand perception showed no significant direct effect (β = 0.045, p = 0.767). Customer trust strongly predicted loyalty (β = 0.650, p < 0.001). Product quality demonstrated a significant indirect effect on loyalty through trust (β = 0.405, p < 0.001), indicating full mediation. The model explained 43.5% of trust variance and 42.2% of loyalty variance. Product quality emerged as the dominant antecedent of customer trust and loyalty, while brand perception did not significantly contribute. Trust served as the critical mechanism translating quality into loyalty. These findings suggest that companies should prioritize quality assurance and consistent delivery over brand marketing campaigns for sustainable loyalty development. The research contributes to mediation theory in consumer behavior and provides actionable strategic guidance for practitioners in emerging markets.

The rapid development of artificial intelligence, particularly ChatGPT, has created new opportunities to support students’ academic activities in higher education. However, its utilization needs to be evaluated in terms of the alignment between academic task characteristics and technological capabilities to ensure optimal outcomes. This study aims to examine the feasibility of using ChatGPT in students’ academic activities by applying the Task–Technology Fit (TTF) model. This research employed a quantitative approach using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). Data were collected through questionnaires distributed to university students and analyzed using SmartPLS 4 software. The variables examined included Task Characteristics, Technology Characteristics, Task–Technology Fit, Performance Impact, and Utilization. The results indicate that Task Characteristics and Technology Characteristics have a positive and significant effect on Task–Technology Fit. Furthermore, Task–Technology Fit significantly influences Performance Impact and Utilization. Performance Impact also shows a positive and significant effect on the utilization of ChatGPT by students. These findings suggest that the alignment between academic task requirements and the capabilities of ChatGPT plays a crucial role in improving students’ performance and encouraging sustained technology use. The implications of this study highlight the importance of selective and purposeful use of ChatGPT in higher education and provide a reference for higher education institutions in formulating policies related to the ethical and effective integration of artificial intelligence technologies as learning support tools.

Corporate value plays a crucial role in evaluating the success and sustainability of a business entity, influenced by various internal factors such as special connections, transfer pricing practices, and the effective tax rate (ETR). This study aims to examine the impact of these variables on the value of companies in the property and real estate sector on the Indonesia Stock Exchange, and to examine the role of corporate social responsibility (CSR) as a moderating variable. The study's findings reveal that special relationships and less transparent transfer pricing practices generally decrease company value, while efficiency in ETR can increase it. CSR acts as a moderating factor, strengthening the positive relationship between internal variables and company value while reducing the negative risks of unethical practices. This study recommends the implementation of more solid governance and transparency in business activities to increase competitiveness and company value in the Indonesian property and real estate industry.

This study presents a meta-analysis of open-access accounting information systems (AIS) literature in Indonesia during the digital transition period of 2015-2025. The primary objective is to identify and map the taxonomy of Independent Variables (X) and Dependent Variables (Y) predominantly used in academic and practical research. Through a systematic review of 15 key accredited articles with Digital Object Identifiers (DOI), this research finds that AIS success determinants (Variable X) have evolved from purely technical factors to integrative clusters encompassing Human Capital (competence, training), Organizational (culture, management commitment), and Technological (infrastructure, internal control) aspects. Meanwhile, Dependent Variables (Y) have shifted from mere technical user satisfaction to strategic impacts such as financial report quality, operational efficiency, and MSME business performance. These findings indicate that AIS research in Indonesia is heavily influenced by public sector regulatory contexts and cloud technology adoption in the MSME sector. This report serves as a reference framework for future researchers to explore emerging variables such as artificial intelligence and cybersecurity behavior within the accounting ecosystem.

Employee welfare is an important element in the success and sustainability of an organization. This study aims to analyze the influence of leadership style, communication, and organizational culture on employee welfare at PT Bintang Teknik Nyata Sukodono, Sidoarjo. Leadership style emphasizes the leader's ability to create a clear and strategic vision of the future to empower employees. Communication in an organization includes the effectiveness of information delivery, openness, and two-way communication between leaders and employees. Meanwhile, organizational culture includes shared values, behavioral norms, and adaptation to change that shape interaction patterns within the organization. This study uses a quantitative approach with a survey method, involving all employees of PT Bintang Teknik Nyata as respondents. Data were collected through a questionnaire designed to measure indicators of leadership style, communication, organizational culture, and employee welfare. The analysis was carried out using multiple linear regression to identify the partial and simultaneous effects of independent variables on employee welfareThis study is expected to provide theoretical and practical insights. Theoretically, the results of this study contribute to the development of human resource management science, especially related to leadership style, communication, and organizational culture. Practically, this study can be a reference for PT Bintang Teknik Nyata in formulating strategies to improve employee welfare through leadership optimization, communication improvement, and the formation of a supportive organizational culture.

This study aims to analyze the influence of the number of reviews, online review ratings, and price on the purchasing decisions of Maybelline cosmetic products on the Lazada marketplace, using a case study of consumers in Wringinanom. The rapid development of digital technology has transformed consumer behavior in online shopping, where customer reviews and ratings have become essential considerations before making a purchase. Additionally, price plays a crucial role in influencing final purchase decisions. This research uses a quantitative approach with an explanatory research type. Data were collected through questionnaires distributed to 96 respondents who had purchased Maybelline products on Lazada. The data analysis techniques used include validity and reliability tests, multiple linear regression, t-test, F-test, and the coefficient of determination, processed with SPSS version 25. The results indicate that partially, the number of reviews, online review ratings, and price significantly influence purchasing decisions. Simultaneously, all three variables have a significant impact on purchasing decisions for Maybelline products on the Lazada marketplace. These findings provide important implications for online businesses to pay closer attention to customer reviews and pricing strategies to better influence consumer purchase behavior.

The development of digital technology has led to an increase in the use of short video-based entertainment applications, including the Melolo application. However, the free version still has various complaints, such as inconsistent subtitles, unintuitive navigation, force close glitches, and unstable advertisements, so user satisfaction analysis is needed. This study aims to measure the level of satisfaction of users of the free version of the Melolo application using the End User Computing Satisfaction (EUCS) method, which covers five variables, namely content, accuracy, format, ease of use, and timeliness. Data was collected through an online questionnaire of 385 Melolo app users in Jambi City and analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS 4. The results showed an R-Square value of 0.546, indicating that the model was able to explain 54.6% of the changes in user satisfaction levels. The variables of content and timeliness were found to have a significant effect on user satisfaction, while accuracy, format, and ease of use had no significant effect. These results indicate that content quality and system timeliness are the main factors in increasing user satisfaction. Therefore, Melolo app developers are advised to maintain content quality and improve system performance and stability to optimize the user experience.

Stunting and wasting are nutritional problems in toddlers that remain a double burden of malnutrition in Indonesia and have an impact on the quality of health and future human resource development. Monitoring the nutritional status of toddlers is generally carried out using anthropometric indicators, but the use of this data is still limited to descriptive analysis. This study aims to apply the K-Means algorithm in clustering infants vulnerable to stunting and wasting based on anthropometric indicators, so that groups of infants with different levels of nutritional vulnerability can be identified. The dataset used consists of infant data with variables of gender, age (months), height (cm), and weight (kg). The research stages included data preprocessing, encoding categorical variables, data normalization, determining the optimal number of clusters using the Elbow and Silhouette Score methods, and analyzing the characteristics of each cluster. The evaluation results showed that the optimal number of clusters was four. Each cluster has different anthropometric characteristics and distributions of stunting and wasting status, ranging from groups with relatively normal nutritional conditions, groups with a tendency toward overnutrition, to groups that are vulnerable to acute and chronic malnutrition. These clustering results provide a more comprehensive and segmented mapping of toddlers, which can be used as a basis for formulating more targeted and data-driven nutrition policies and interventions.

This study aims to compare the effectiveness of QRIS with other cashless payment methods in driving the development of the digital economy in Indonesia. The background to this study stems from the increasing use of digital transactions and the strategic role of QRIS as a national standard for QR-based payments. Google Forms was used to disseminate the survey online and successfully collected 100 respondents who were users of cashless digital payment services. A purposive sampling technique was used to ensure that respondents had experience using QRIS and other digital payment methods. Data were examined using the SmartPLS 4 program using a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach to test the relationships between variables. The results indicate that perceived ease of use, transaction security, and influence on digital behavior have a positive or significant influence on QRIS effectiveness. However, availability and accessibility variables did not have a significant effect. This finding indicates that QRIS effectiveness is more influenced by user experience and perceptions, rather than availability or ease of access. This research is expected to contribute to the development of strategies to increase digital payment adoption in Indonesia.

Entrepreneurial interest has increased significantly in recent years among both the general public and university students. This trend has encouraged higher education institutions to integrate entrepreneurship education into almost all academic programs. One group that has gained increasing attention in entrepreneurship studies is students of health-related programs, such as midwifery, nursing, and pharmacy, as these fields offer substantial opportunities for the development of health-based services and products. Although many studies have focused on entrepreneurial interest among health students, the research methods, variables, and findings vary considerably. Therefore, a comprehensive literature review is needed to synthesize existing research and provide a clearer understanding of entrepreneurial interest within this population. This study aims to review and summarize 15 selected studies examining entrepreneurial interest among students in health-related study programs. A literature review method was employed by analyzing research objectives, theoretical frameworks, research designs, variables, and key findings of the selected studies. The results of this review indicate that entrepreneurial interest among health students is influenced by several factors, including entrepreneurial motivation, knowledge and skills, self-efficacy, social environment, and institutional support. The findings are expected to serve as a reference for higher education policymakers and future researchers in developing more effective and contextually relevant entrepreneurship education strategies for students in the health sector.