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The study aims to evaluate the adoption of the Coretax system by government expenditure treasurers using the Technology Acceptance Model (TAM). We assesses the factors influencing users' attitudes and intentions toward using new technology. Primary data from local government public service agencies in Karanganyar and Wonogiri regencies are collected by using questionnaire, analyzed with linear regression and path analysis. Our analysis reveals that perceived usefulness and behavioral intention are scored high, indicating that the treasurers find Coretax beneficial and are strongly inclined to continue using it. However, perceived ease of use and attitude toward use showed moderate to high ratings, indicating room for improvement in terms of ease of use and user comfort. Regression analysis found that perceived ease of use significantly affects perceived usefulness, attitude toward use, and behavioral intention. However, perceived usefulness and attitude toward use did not significantly influence behavioral intention. The findings suggest that the ease of use of Coretax plays a more crucial role in shaping the treasurers' behavioral intentions than perceived usefulness or affective attitude. This study providing insights into key determinants affecting user intentions and offering empirical foundations for developing training policies, system design improvements, and implementation strategies tailored to the public sector's needs. The findings of this research are also expected to contribute to offer practical implications for strengthening national tax digitalization reforms.

This research aims to examine the influence of firm size, operating capacity, and sales growth on financial distress, with profitability serving as a moderating variable. The study employs a purposive sampling technique and selects 96 companies from the primary consumer sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The data are analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of SPSS version 22. The findings reveal that firm size does not have a significant impact on financial distress, indicating that larger firms do not necessarily experience lower financial risk. In contrast, operating capacity and sales growth have a significant and positive influence on financial distress, suggesting that higher capacity utilization and increased sales activities may heighten financial vulnerability. Furthermore, profitability effectively moderates the relationships between firm size, operating capacity, and sales growth with financial distress. This result highlights the vital role of profitability in strengthening a company’s financial stability and mitigating potential financial distress or bankruptcy.  

This study aims to determine the influence of occupational safety, occupational health, and work-life balance on the work productivity of employees of CV. Saprotan Utama Semarang. This study uses a quantitative method with a survey research type. Sampling was carried out using the probability sampling method with the number of respondents studied as many as 180 employees. The data collection process was carried out by distributing questionnaires directly to the performance of CV. Saprotan Utama Semarang employees. This study uses IBM SPSS 26 software with multiple regression tests as a hypothesis testing method. The results of the analysis and discussion show that the variables have a positive and significant influence between Occupational Safety, Occupational Health, and Work-life Balance on employee work productivity. The results of the analysis show that the Occupational Safety variable has a significant positive effect on employee work productivity with a significance value of 0.37, Occupational Health has a significant positive effect on employee work productivity with a significance value of 0.009, and Work-life Balance has a significant positive effect on employee work productivity with a significance value of 0.000.

This study aims to analyze the influence of profitability as proxied by Return on Equity (ROE), solvency as proxied by Debt to Equity Ratio (DER), and liquidity as proxied by Current Ratio (CR) on firm value as proxied by Price to Book Value (PBV) in the Indonesian food and beverage sector. The study focuses on the 2019-2023 period, a timeframe uniquely defined by the economic disruption of the COVID-19 pandemic and its initial recovery phase. The research method employed is a quantitative approach using multiple linear regression analysis. The sample consists of 10 companies listed on the Indonesia Stock Exchange (IDX), selected through a purposive sampling technique, resulting in 50 firm-year observations. The results indicate that both partially and simultaneously, the variables of profitability, solvency, and liquidity have a significant positive influence on firm value. This finding suggests that during a period of systemic crisis, the capital market places a valuation premium on companies that can demonstrate holistic and comprehensive signals of financial health. The novelty of this research lies in its contextualization of the dynamic role of financial ratios as crucial signals amidst an unprecedented economic shock. This study provides an empirical explanation for why investors prioritized stability and resilience, thereby reconciling conflicting findings in prior literature regarding the impact of liquidity on firm value.

The advancement of digital technology has transformed how people search for information and access health services. RSIA Clas C Cipondoh faces challenges related to its brand image, as indicated by low patient engagement with the hospital’s website and digital platforms, based on a preliminary survey. This study aims to analyze the simultaneous and partial effects of digital literacy, website quality, and ease of access on the brand image with digital marketing strategy as a moderating variable. A quantitative research method with a cross-sectional approach was employed. The study involved 152 outpatient respondents who had accessed the hospital website. Data were analyzed using index analysis with the Three Box Method and Moderated Regression Analysis (MRA) to test the moderating effect. Findings reveal that digital literacy, website quality, and ease of access simultaneously and significantly influence the hospital’s brand image. Partially, each of these variables also has a positive and significant effect on brand image. Moreover, the digital marketing strategy effectively moderates the relationships between digital literacy, website quality, and ease of access with brand image. The Three Box Method analysis indicates that although website quality falls into the high category, weaknesses remain in the interaction quality dimension. The study concludes that strengthening digital literacy, improving website quality, and ensuring ease of access supported by an effective digital marketing strategy can enhance the hospital’s brand image. Hospitals are advised to add interactive features such as chatboxes or live chat to improve patient engagement and online service experience.

This study aims to analyze the influence of product innovation, brand image, and service quality on consumer purchasing decisions at Bromfiets Cafe Srengat Blitar. The research is motivated by the growing competition in the culinary industry, which requires businesses to continuously innovate, strengthen brand image, and improve service quality to retain customers. The research method employed a quantitative associative approach, with data collected through questionnaires distributed to 121 respondents selected using the accidental sampling technique. The data were analyzed using multiple linear regression with the aid of SPSS version 25.0. The results show that product innovation, brand image, and service quality have a positive and significant effect both partially and simultaneously on consumer purchasing decisions. The Adjusted R² value of 0.727 indicates that these three variables explain 72.7% of the variation in purchasing decisions, while the remaining 27.3% is explained by other factors outside the research model. These findings highlight that the synergy between product innovation, brand image, and service quality is the key factor influencing purchasing decisions and sustaining competitive advantage in local culinary businesses.

This study aims to analyze the effect of strengthening the Pancasila Student Profile on the development of students' character in Social Science (IPS) subjects at Madrasah Aliyah Alkhairat Bolangitang Barat. Strengthening the Pancasila Student Profile has become a key focus in the implementation of the Merdeka Curriculum, which emphasizes the development of values such as religiosity, mutual cooperation, creativity, independence, global diversity, and critical thinking in students. This research uses a quantitative approach with a survey method, distributing questionnaires to 57 students. Data analysis was performed using simple linear regression with the help of SPSS to determine the contribution of the Pancasila Student Profile Strengthening variable (X) to students' character development (Y). The results show the regression equation Ŷ = 53.782 + 0.586X, indicating that every 1% increase in variable X will raise variable Y by 0.586. The positive regression coefficient indicates a significant and positive relationship between the two variables. The R Square value of 0.533 suggests that 53.3% of the variation in students' character is explained by strengthening the Pancasila Student Profile, while 46.7% is influenced by other factors outside the study. Thus, it can be concluded that the implementation of the Pancasila Student Profile Strengthening program plays an important role in improving students' character in IPS learning.

This study aims to analyze the influence of price, service quality, and product quality on consumer satisfaction at Herbal Medicine MSMEs in Pare, Kediri. The research uses a quantitative associative approach to explain the causal relationship between variables. Data were collected through a questionnaire distributed to 133 respondents selected using accidental sampling. The instrument was tested for validity and reliability, followed by classical assumption tests to ensure data normality, linearity, and consistency. Data analysis employed multiple linear regression using SPSS version 25, with t-test and F-test used to examine partial and simultaneous effects, and the coefficient of determination (R²) to measure model strength. The results indicate that price, service quality, and product quality significantly influence consumer satisfaction, both partially and simultaneously. Service quality and product quality have a positive and dominant impact, while price shows a negative relationship, indicating that consumers remain sensitive to pricing changes. The model explains 76.4% of the variation in consumer satisfaction, confirming that maintaining service excellence and consistent product quality are key to improving satisfaction and loyalty among herbal medicine consumers.

This research explores the role of corporate reputation as a mediator between environmental awareness and brand transparency toward social sustainability in Indonesia's beauty industry. With growing consumer expectations for brands to align with environmental and social causes, this study examines the impact of environmental awareness and perceived brand transparency on social sustainability through corporate reputation. A quantitative research approach is employed using multiple regression analysis and Sobel tests on data from Indonesian beauty product consumers. The findings reveal that while perceived brand transparency positively affects corporate reputation, environmental awareness does not directly influence reputation or social sustainability. Additionally, corporate reputation does not mediate the relationship between environmental awareness, brand transparency, and social sustainability. These results suggest that transparency enhances brand reputation but does not automatically translate to social sustainability perceptions. The study recommends further research on additional mediators and practical strategies for companies to implement impactful social sustainability practices

The purpose of this research is to analyze and find out how the company's growth, capital structure and company size affect stock prices in sub-sector, ceramics, porcelain and glass companies listed on the IDX for the 2018-2023 period. This research is an associative quantitative research using secondary data taken from the company's annual financial statements. The sampling technique in this study uses purposive sampling. In this study, 48 samples were obtained for 6 years (20182023). The analysis tool used in the regression analysis of panel data was conducted using E-views 13. Based on the research that has been carried out, it can be concluded that the company's growth partially has a significant effect on the stock price, the company's capital structure and size partially do not have a significant effect on the stock price. Then  the company's growth, capital structure and company size simultaneously have a significant effect on the stock price of companies in the ceramics, porcelain and glass sub-sector listed on the IDX for the 2018-2023 period.

In the increasingly competitive snack food industry, companies need effective marketing strategies to attract consumer attention. One commonly used strategy is utilizing Brand Ambassadors and enhancing Brand Awareness to build a positive brand image in the minds of consumers. PT Dua Kelinci, as the producer of Tos Tos Tortilla Chips, has adopted this approach by collaborating with the South Korean idol group NCT Dream as its Brand Ambassador to expand market reach and attract K-pop fans in Indonesia. The problem in this research lies in the lack of understanding regarding the extent to which Brand Ambassador and Brand Awareness influence purchasing decisions. This study aims to determine the effect of Brand Ambassador and Brand Awareness on purchasing decisions of Tos Tos Tortilla Chips among NCT Dream fans in West Jakarta. The research method used is a quantitative approach through the distribution of questionnaires and analysis using data quality testing and multiple linear regression. The results show that both variables, Brand Ambassador and Brand Awareness, have a positive and significant influence, both partially and simultaneously, on purchasing decisions. This indicates that selecting the right public figure and maintaining a high level of Brand Awareness can increase consumer interest and purchasing decisions.  

This study aims to analyze the effect of cum and ex-dividend dates and company size on stock prices using the Dividend Payout Ratio (DPR) as a moderating variable. This study uses multiple linear regression analysis with moderating variables on companies listed on the Indonesia Stock Exchange. This research is based on signaling theory, which states that dividend information can serve as a signal for investors in making investment decisions. The results of the study indicate that all independent and moderating variables in the model simultaneously have a significant influence on stock prices. This suggests that the regression model used in this study is valid and can comprehensively explain stock price variations. This study implies that companies need to develop a more structured financial communication strategy, particularly in the disclosure of dividend information. Not only should the timing of dividend distribution be communicated, but the number of dividends to be distributed should also be clearly communicated to strengthen investor response. The implementation of this strategy must be accompanied by compliance with OJK and IDX regulations to maintain market confidence and increase the value of company shares.

This study aims to determine whether there is an influence of teacher competence on students’ learning outcomes in Integrated Social Studies at SMP Negeri 9 Limboto, Gorontalo Regency. Teacher competence is a crucial factor in achieving successful learning, as competent teachers are able to manage the learning process effectively, attractively, and meaningfully for students. This research employed a quantitative approach with a total sample of 55 students selected proportionally. The instruments used were questionnaires designed to measure both teacher competence and students’ learning outcomes. Data were analyzed using a simple linear regression technique to examine the extent of the relationship between the two variables. The results of the analysis showed that teacher competence has a significant influence on students’ learning outcomes. The magnitude of the influence of teacher competence on learning outcomes was found to be 70.6%, while the remaining 29.4% was affected by other variables not examined in this study. These findings indicate that the higher the level of teacher competence, the better the students’ learning outcomes in Integrated Social Studies at SMP Negeri 9 Limboto. Therefore, improving teacher competence is essential in enhancing the quality of student learning outcomes.

This research aims to determine whether there is an effect of FDI, Domestic Investment, and Labor on the GRDP of the Manufacturing Industry Sector in Pekanbaru City. This study uses independent variables such as FDI, Domestic Investment, and Labor with the dependent variable being the GRDP of the Manufacturing Industry Sector in Pekanbaru City. The data used in this study consisted of 2012 to 2024. The method used in the analysis approach is descriptive quantitative, and tested with multiple linear regression using SPSS 26 software.The results of the study indicate that, based on simultaneous regression analysis, FDI, Domestic Investment, and Labor have a significant impact on the GRDP of the Manufacturing Sector in Pekanbaru City. Partially, the Domestic Investment and Labor variables have a positive and statistically significant influence on the GRDP of the Manufacturing Industry Sector in Pekanbaru City, while the FDI variable has a positive and statistically insignificant influence on the GRDP of the Manufacturing Industry Sector in Pekanbaru City

This study analyses the influence of village apparatus competence, internal control system and village fund accountability on minimizing the excess of budget calculation village fund. This study uses a descriptive quantitative approach based on primary and secondary data. Data collection techniques use questionnaires and literature. The population of this study was all village apparatuses of Bantan Tengah, Bengkalis sub-district, Bengkalis regency, Riau, totaling 27 people. The sampling technique uses saturated samples so that the number of samples is the same as the population. The data analysis technique uses multiple linear regressions with statistical tools like SPSS software. The study results show that village apparatus competence, internal control system, and village fund accountability positively and significantly affect minimizing the excess of budget calculation village fund. The results of this study can complement existing theories, provide novelty in excess of budget calculation village funds, and add new insights to the perspective of village fund management. Then, the results of this study can be a reference for the village government in minimizing the excess of budget calculation in village fund management.

Audit tenure, and financial distress in the audit report lag of companies in the property and real estate subsector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Operational efficiency is then measured using the BOPO ratio. Audit tenure is measured by assigning a score of 1 if the company’s auditor is consistent and adding +1 whenever each year continues and returning 0 if there is a replacement auditor. Financial distress is then calculated using the Grover model, and audit report lag is calculated based on the difference in days between the audit report date and the financial statements. Company size is measured by Ln (Total Assets). Furthermore, the method used in this study is quantitative with a purposive sampling technique analyzed using multiple linear regression and moderated regression analysis. Operational efficiency hazards have a positive and significant effect on audit report lag, meaning that in this case the BOPO ratio has a high probability of being related to delays in longer audit reports. Audit tenure does not have an effect on audit report lag. Furthermore, financial distress has a negative and significant effect, indicating that companies experiencing lower financial difficulties tend to have a shorter audit report lag. Company size strengthens the influence of operational efficiency on audit report lag. Company size also does not moderate the relationship between audit tenure and report lag. Company size weakens the effect of financial distress on audit report delays. These findings demonstrate the importance of maintaining timely audit reporting for investors in decision-making. This study contributes to the literature on auditors and future research.

The rapid development of information technology and increasing global competition require companies to continuously improve human resource performance. One effort that can be done is by paying attention to the workload received by employees and the compensation system provided. The background of this study is based on the declining trend of employee performance in the last three years, which indicates that performance is not yet fully optimal. This study uses a descriptive quantitative approach. Data were obtained by distributing questionnaires to 50 respondents working in various divisions. The data analysis technique used multiple linear regression with the help of SPSS version 25. The results of the study indicate that workload and compensation simultaneously have a significant effect on employee performance, with a coefficient of determination (R²) of 59.5%. The results show that: 1). Workload has a negative and significant effect on Employee Performance, 2). Compensation has a positive and significant effect on Employee Performance. These findings indicate that employee performance can be improved through a balanced distribution of workload and the provision of appropriate and fair compensation. The implications of this study provide a basis for companies in developing more effective human resource management strategies oriented towards improving performance.

Hospitals are a crucial sector in a country due to their functions encompassing various aspects of healthcare provision. Factors supporting smooth operations and quality healthcare services in hospitals include human resources, facilities and infrastructure, health information systems, financial management, good customer service, security, occupational health, and other supporting factors. This study aims to determine the effect of compensation, work environment, and work stress on employee work productivity at Bhayangkara Level II Hospital in Kediri City. The research method used is a quantitative approach with multiple linear regression analysis techniques. The sample in this study amounted to 40 respondents who were employees of Bhayangkara Level II Hospital in Kediri City. The results of the analysis show that partially compensation, work environment, and work stress have a positive and significant effect on employee work productivity. Compensation has a calculated t value of 2.500 with a significance of 0.015, work environment is 6.170 with a significance of <0.001, and work stress is 5.305 with a significance of <0.001. Simultaneously, these three variables also have a significant effect on work productivity with a calculated F value of 35.438 and a significance of <0.001. Based on these findings, it is recommended that the hospital management continue to evaluate the compensation system, create a conducive work environment, and manage employee work stress through training and counseling facilities. Further research is expected to add other variables such as internal communication, job satisfaction, and career development to obtain more comprehensive results.

This study aims to analyze the effect of Total Asset Turnover (TATO) on stock prices at PT Baramulti Suksessarana Tbk during the 2014–2023 period. TATO is an activity ratio that measures how efficiently a company utilizes its total assets to generate sales. This research employs a quantitative associative approach using secondary data obtained from the company’s annual financial statements published by the Indonesia Stock Exchange. Data were analyzed using simple linear regression to determine the relationship between the independent variable (TATO) and the dependent variable (stock price). The results show that TATO has a positive and significant effect on stock prices, with a correlation coefficient of 0.859 and a significance value of 0.001 (p < 0.05). This indicates that the more efficiently a company uses its assets to generate sales, the higher its stock price will be. The findings support the signaling theory and efficient market hypothesis, suggesting that asset efficiency serves as a positive signal for investors in evaluating firm performance.

This study analyzes the effect of Total Asset Turnover, Debt to Equity Ratio, and Return on Assets on earnings management in mining companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative and causal research design, the study examines 18 purposively selected companies over five years, resulting in 90 observations. Data were analyzed through panel data regression using SPSS 26. The results show that Total Asset Turnover does not significantly affect earnings management, while Debt to Equity Ratio and Return on Assets have a significant influence. These findings indicate that profitability and leverage play important roles in shaping earnings management practices in the mining sector