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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.

The purpose of this study is to analyze the influence of green product, green price, and green place on the purchasing decision of Fore Coffee at Taman Galaxy Bekasi, both partially and simultaneously. The data collection method used in this study involves primary data and the use of questionnaires. The population in this study consists of respondents aged at least 17 years who have purchased Fore Coffee at Taman Galaxy. The sample in this study includes 100 respondents. The sampling method used is non-probability sampling with a purposive sampling technique. The testing stages conducted include validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, partial test (t-test), simultaneous test (f-test), and coefficient of determination test. The testing tool used is SPSS version 25. The results of this study indicate that the green price variable does not have a partial effect on purchase decisions, while the green product and green place variables do have a partial effect on purchase decisions. However, the green product, green price, and green place variables jointly (simultaneously) have an effect on purchase decisions.

This research investigates how e-service quality and customer experience influence customer satisfaction among GoRide users in Bandar Lampung. The study is motivated by the growing reliance on online transportation services in Indonesia and the crucial role of customer satisfaction in fostering user loyalty. Employing a quantitative method with a survey design, data were gathered through questionnaires from 125 purposively selected respondents. The data were analyzed using multiple linear regression via SPSS. Findings indicate that both e-service quality and customer experience positively and significantly affect customer satisfaction, both individually and collectively. Key elements such as the app’s efficiency, security, and reliability, along with user experience factors like accessibility, promise fulfillment, and personalized service, are shown to be major contributors to the satisfaction of GoRide users in the area.

The purpose of this study is to determine and analyze the influence of store atmosphere, service quality, and product variety on purchasing decisions at Yaw Yaw Restaurant, Surabaya. This study adopted a quantitative method involving 96 respondents, who were consumers of Yaw Yaw Restaurant in Surabaya and its surroundings. Sampling was carried out using a non-probability sampling technique with a convenience sampling method, where the selected respondents had at least made a purchase once. The collected data was then processed using SPSS software version 25. The results of the analysis showed that store atmosphere has a positive influence on consumer purchasing decisions at Yaw Yaw Restaurant, Surabaya. Likewise, service quality and product variety also positively influence consumer purchasing decisions at Yaw Yaw Restaurant, Surabaya. In this study, the most influential variable is service quality, therefore it is necessary to maintain excellent service quality in a restaurant. High-quality service is directly correlated with increased purchasing decisions based on consumer purchasing experiences. In this study, there is also a variable that has the lowest influence, namely the product variety variable. Yaw Yaw Restaurant, Surabaya needs to review its product variety strategy, ensure that the existing variations are truly relevant and provide added value, while still prioritizing improving the atmosphere and service.

This study aims to determine the effect of financial literacy, ease, and usefulness in the decision to use e-money on improving the performance of MSMEs in Medan City. Where researchers want to see how much influence financial literacy has on the decision to use e-money, how much influence ease of use has on the decision to use e-money, how much influence usefulness of use has on the decision to use e-money, how much influence financial literacy, ease, and usefulness in the decision to use e-money on improving the performance of MSMEs in Medan City. The dependent variable is the decision to use e-money, the independent variables are financial literacy, ease of use of e-money, and usefulness of use of e-money. This research method uses a quantitative method. The data used is primary data. Primary data was obtained using a data collection tool in the form of a questionnaire from a sample of 100 MSME actors with the help of the SPSS 25.0 program. The results of the study showed that F Calculation was 35.743> F table (3.090). With a probability value of 0.000 (p <0.05). This means that the variables of Financial Literacy (X1), Ease of Use of E-Money (X2), and Usefulness of Use of E-Money (X3) together have a significant influence on the decision to use e-money to improve the performance of MSMEs in Medan City.

Employee performance in government agencies often gets a red report card from the public. These problems usually arise as a result of employee performance that is considered unsatisfactory to service users such as not being able to explain service procedures, unprofessional time management and lack of providing solutions to problems encountered. The assessment of employee performance as described by Andrew states; Quantity, Quality, Job knowledge and employee skills in carrying out work are one of the assessments of good performance on employees. The level of public satisfaction is influenced by the performance of employees and in this era of bureaucratic reform is very well considered by the government. The government through the Minister of Administrative Reform and Bureaucratic Reform issued Permenpan No.14 of 2017 which explains the guidelines for community satisfaction surveys in public service delivery units. The purpose of this study was to analyze the effect of village employee performance on community satisfaction in Nginden Jangkungan Village, Surabaya. The method used in this research uses quantitative methods. The population used is the people of Nginden Jangkungan Village using a sample based on the slovin formula which obtained the results of 105 respondents. The technique used in analyzing this research is simple linear regression. In processing the respondent's data, the author uses the SPSS version 26 system and produces an answer which states that the performance variable partially and significantly affects community satisfaction in Nginden Jangkungan Village, Surabaya. Then based on the simultaneous test, the performance variable of Nginden Jangkungan Village employees also has a positive and significant effect on community satisfaction. The conclusion of this study is that there is a significant and positive effect of urban village employee performance on community satisfaction. However, it is necessary to pay attention to the officer's ability to manage time management and responsibility because it is slightly lagging behind other statement items.

Technology sector companies are known for rapid innovation but also face high uncertainty, which is likely to cause financial distress. In Indonesia, several technology firms publicly traded on the Indonesia Stock Exchange (IDX) experienced declining profitability and negative operating cash flows during the 2021–2023 period. The aim of this research is to examine the influence of profitability and operating cash flow on financial distress, with firm value as an intervening variable. The research addresses inconsistencies in financial indicators—declining profits do not always indicate financial distress, especially when firm value is not taken into account. Using secondary data from annual reports and the Investing website, this study makes use of a quantitative method involving path analysis. A purposive sampling technique resulted in 78 firm-year observations. Data analysis was carried out using SPSS software. It was found that both firm value is positively and significantly affected by profitability and operating cash flow. However, only operating cash flow and firm value have a statistically significant positive relationship with financial distress, unlike profitability. Furthermore, firm value does not mediate the relationship between profitability and financial distress but does mediate the relationship between operating cash flow and financial distress. These findings suggest that operating cash flow is a more reliable indicator than profitability in predicting financial distress and emphasize the mediating role of firm value in financial instability.

Sleep is a basic need for every human being. Every human being needs adequate sleep in order to obtain a healthy and good body. Poor sleep quality is one of the causes of many medical ailments and has a strong relationship between physical, psychological and sleep health. According to several studies on sleep quality, a person's sleep quality is influenced by several factors such as physical activity, stress and emotion, surfing the internet, watching television and having other habits such as drinking alcohol, smoking and fast food. The student group is a group that has a fairly solid activity. Students can experience disturbances in the circadian cycle due to increased pressure from the academic environment so that groups of students do not have enough sleep. Some of the stressors from Medical Faculty students include busy class schedules, piled up assignments, anxiety before exams that affect the sleep quality of the Medical Faculty students. To determine the relationship between physical activity and emotional stress on decreased sleep quality in students of the Faculty of Medicine, UMSU class 2018. This study used an analytical descriptive method with a cross sectional design. The data was processed using the SPSS Chi-Square test in June 2022 at the Faculty of Medicine, University of Muhammadiyah North Sumatra. Based on the results of the analysis, the demographic characteristics of the average age of respondents were 22 (range 22-24) years and 97 (74%) of respondents were women, the frequency of poor sleep quality was the highest (79.4%), the frequency of light physical activity as much as (55%) and the frequency of moderate emotional stress (84%). Multivariate analysis showed that the factors that influence the decrease in sleep quality were emotional stress with p value = 0.001. Physical activity statistically did not affect the decrease in sleep quality with p value = 0.993. There is a significant relationship between emotional stress and decreased sleep quality in students of the Faculty of Medicine, University of Muhammadiyah North Sumatra, Class of 2018.

This quantitative research analyzes the influence of online promotion and shopping lifestyle on impulsive buying of jiniso fashion products on the Shopee e-commerce platform. The phenomenon of increased impulsive purchasing behavior is driven by online promotion strategies (discounts, vouchers, flash sales) and a tendency towards a consumptive shopping lifestyle. The population for this study comprises all individuals who have purchased Jiniso fashion products on Shopee, with a sample of 100 respondents determined using a non-probability sampling technique. Primary data were collected through online questionnaires via Google Forms, while secondary data were obtained indirectly from intermediary sources such as literature, articles, journals, and websites related to the research object. Based on SPSS test results, all research instrument indicators were found to be valid and reliable. Partial t-tests revealed that both online promotion and shopping lifestyle variables significantly influence impulsive buying. Furthermore, the F-test indicated that both independent variables simultaneously affect impulsive buying. Among the two variables, online promotion emerged as the dominant variable. The conclusion shows that online promotion and shopping lifestyle significantly impact impulsive buying behavior for Jiniso fashion products on Shopee, providing implications for fashion businesses to maximize online promotions and adapt marketing strategies to effectively increase sales.

This study aims to determine the significant effect of compensation and job satisfaction, both partially and simultaneously, on employee loyalty at Astra Motor Godean Yogyakarta Company. This study is a survey study with a quantitative approach. The population in this study is employee loyalty at Astra Motor Godean Yogyakarta Company, totaling 117.56. The sample in this study amounted to 54 respondents. With data collection techniques through questionnaires and literature studies. The test tools used are instrumental research tests (validity test and reliability test), multiple linear regression analysis, hypothesis testing (t-test and F-test), and determination coefficient test (adjusted R-square). Data are processed using the IBM SPSS Version 25 application. The results of the study indicate that compensation has a significant effect on employee loyalty with a significance value of 0.000 < 0.05, while job satisfaction has an effect on employee loyalty with a significance value of 0.001 < 0.05. Simultaneously, compensation and job satisfaction have a significant effect on employee loyalty, with a significant value of F of 0.000 < 0.05. The Adjusted R Square (R2) Determination Coefficient value shows that the contribution of the compensation and job satisfaction variables to employee loyalty at Astra Motor Godean Yogyakarta Company is 67.5%, while the remaining 32.5% is influenced by other factors examined in this study.

In recent years, perfume sales in Indonesia have been experiencing rapid growth. This potential development has emerged as a result of increasing public awareness of the importance of maintaining personal appearance. Data shows that Indonesians now prefer to buy local or domestic products to maintain their appearance, leading to intense market competition among local perfume brands. This study aims to analyze the influence of content marketing on brand image, electronic word of mouth (e-WOM), and customer engagement, as well as the influence of brand image, electronic word of mouth, and customer engagement on purchase intention in the context of local perfumes in Jakarta. This research uses a quantitative method by collecting data through a Google Form questionnaire distributed to 210 respondents. The criteria for respondents in this study include Jakarta residents aged 17 and above who have used local perfumes and have seen content related to local perfume brands. The study employs structural equation modeling analysis techniques using SPSS 25 and Amos 23 software. The results of this study indicate that content marketing has a positive and significant effect on brand image, electronic word of mouth, and customer engagement. Furthermore, it is also found that brand image, electronic word of mouth, and customer engagement have a positive and significant effect on purchase intention.

Firm value is a metric that reflects investors’ perception of management’s success in managing the company, as represented by the market price of its shares. The transportation and logistics sector in Indonesia has faced significant challenges, especially since the COVID-19 pandemic, which has led to fluctuations in firm value. This study aims to analyze the effect of managerial ownership structure, sales growth, and business risk on the firm value of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. This research employs a quantitative approach with an associative research design. The primary theoretical framework used is agency theory, which explains the relationship between owners and managers and highlights the importance of aligning their interests in decision-making processes. The sample consists of 16 companies selected using purposive sampling, resulting in 48 observations over three years. Data were obtained from the official IDX website and analyzed using multiple linear regression with the help of SPSS software. The dependent variable is firm value, measured by price to book value (PBV), while the independent variables are ownership structure, measured by management ownership percentage (MOP); sales growth, measured by growth sales rate (G); and business risk, measured by the degree of operating leverage (DOL). The results of the study indicate that all three independent variables have a positive and significant effect on firm value. These findings support agency theory and demonstrate that an appropriate ownership structure, stable sales growth, and effective management of business risk can enhance firm value. This study is expected to contribute to the development of accounting science and managerial practices in the transportation and logistics sector, as well as provide insights for investors in making informed investment decisions.

Productivity refers to the efficiency with which goods and services are produced, measured using the ratio of outputs produced to inputs in the production process. Micro business actors are individuals or groups that run businesses using a small scale, with limited capital and turnover. This research is located in Karyamulya Village, Kesambi District, Cirebon City regarding micro business actors. This research method uses descriptive quantitative and data collection with a questionnaire, and uses a sample technique, namely census sampling (saturated sample) of 34 samples. In this study, using the SPSS (Statistical Package for the Social Sciences) version 30.00 application to analyze data from respondents. The results of the discussion in this study are 26.23% of the variables of this study, while 73.77% of other variables must be studied. So this study stated that there is a correlation between income and productivity variables in micro business actors.

Burnout is a critical issue affecting nurses' performance and service quality, especially under high work pressure in hospital settings. This study aimed to analyze the influence of spirituality on nurse burnout, focusing on the mediating roles of self-leadership and emotional intelligence. The research applied a quasi-experimental design with a pretest-posttest non-random control group. A total of 159 nurses were selected via total sampling from RSUD Noongan and RSU GMIM Bethesda. Measurement tools included burnout (MBI), spirituality, self-leadership, and emotional intelligence questionnaires. Data were analyzed using SPSS and Smart-PLS. The results showed a significant negative effect of spirituality on burnout, with self-leadership and emotional intelligence acting as reinforcing mediators. This study concludes that strengthening nurses' spirituality can serve as an internal competence to protect against burnout.

The purpose of this study was to determine how much academic supervision at SMP Negeri 2 Sangatta Utara improves teacher performance. This study, which used a quantitative methodology and a straightforward linear regression analytic method, included all 41 of the school's teachers. Direct observation, the distribution of questionnaires, and documentation were used to gather data. The SPSS program was used to first assess the validity and reliability of each instrument. Descriptive statistics, linear regression testing to determine the association between variables, and normality and linearity tests were all part of the data analysis. With a significance value of 0.000 and a t-value of 4.299 that was higher than the t table of 2.021, the study's findings demonstrated a statistically significant association between academic supervision and the caliber of teacher performance. Furthermore, the use of academic supervision accounts for 51.1% of the difference in teacher performance, with other factors not included in this study influencing the remaining 48.9%. These results suggest that while academic supervision is a significant component in raising the caliber of teacher work, other outside variables still require consideration in order to achieve the best possible outcomes during the teaching process.

This study aims to analyze internal factors that influence the tendency of accounting fraud in Village Credit Institutions (Lembaga Perkreditan Desa/LPD) in Badung Regency. The research is based on the fraud triangle theory, which highlights conditions that may trigger fraudulent behavior. A quantitative approach was employed, with data collected through questionnaires distributed to the heads and treasurers of each LPD. The study population consisted of 115 LPDs, with a sample of 54 LPDs selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 26 to examine the effects of internal control, human resource competence, compliance with accounting rules, and ethical organizational culture on the tendency of accounting fraud. The results indicate that internal control, human resource competence, compliance with accounting standards, and ethical organizational culture all have a negative and significant effect on the tendency of accounting fraud. These findings underscore the importance of strengthening internal controls, enhancing employee competence, adhering to accounting standards, and fostering an ethical organizational culture to minimize the occurrence of accounting fraud in LPD financial management.  

The aim of this study is to measure the influence and contribution of the freelance job, soft skill development, and interest in entrepreneurship on Generation Z career preparation in Semarang City. Using a quantitative approach, this study utilized a five-point Likert scale to measure the questionnaire on primary data. A total of 112 respondents’ survey data was tested using the purposive sampling method and analyzed with the classical assumption test and multiple regression in SPSS Statistics 25. The result shows that the freelance job is found to have influenced career preparation significantly and positively. It was also found that soft skill development influenced career preparation significantly and positively. Additionally, interest in entrepreneurship has a significant and positive influence on career preparation.

The purpose of this research is to ascertain how the work environment and leadership affect the performance of Civil Servants (ASN) in the Gowa Regency Regional Secretariat. This study uses a quantitative approach. Civil Servants (ASN) and non-ASN workers make up the population. 50 respondents make up the sample size as a consequence of the statistical sampling methodology combined with the random selection method. Techniques for gathering data include surveys, recordkeeping, and observation. Using SPSS version 30, multiple linear regression analysis and traditional assumption tests were the data analysis techniques used in this investigation.The findings indicate that the performance of ASN in the Gowa Regency Regional Secretariat is positively and significantly impacted by the leadership variable. The ASN in the Gowa Regency Regional Secretariat is positively and significantly impacted by the work environment variable. The ASN in the Regional Secretariat of Gowa Regency is positively and significantly impacted by leadership and work environment factors at the same time.

The purpose of this study is to quantify the degree to which teacher performance at SMK Negeri 1 Sangatta Utara is impacted by education and training (diklat).  This study employs a field approach (field research) and quantitative methods.  Questionnaires were given to respondents, in-person observations were made at the school, and documentation was completed in order to gather data.  The whole teacher population of the school, or 62 teachers, participated in the survey.  With the aid of SPSS version 16, data analysis was carried out using basic linear regression. The analysis's findings indicate a regression equation of Y = 3.296 + 0.897X and a correlation coefficient R of 0.804, which is categorized as extremely strong.  This indicates that teacher performance is significantly improved by education and training.  The 80.4% coefficient of determination indicates that training accounts for the majority of the variation in teacher performance, with other factors outside the scope of this study accounting for the remaining 19.6%.  Thus, at SMK Negeri 1 Sangatta Utara, training is crucial to raising teacher performance.

This research aims to identify the effect of educational qualifications on the improvement of performance of village apparatus in Duhiadaa Sub-district, Pohuwato Regency. This research employs a quantitative approach with descriptive research method. This research utilizes primary data collected through questionnaires distributed to village apparatus in Duhiadaa Sub-district, Pohuwato Regency. The sample consists of 50 respondents. The data analysis technique uses a simple linear regression analysis with the assistance of SPSS 21. The findings indicate a positive (8.755 > 2.010) and significant (0.000 < 0.05) effect between educational qualifications and the improvement of performance of village apparatus in Duhiadaa Sub-district, Pohuwato Regency. The coefficient of determination of the regression model is 0.615, which means that 61.5% of the variability in the improvement of the performance of village apparatus can be explained by educational qualifications. In other words, the better the educational qualifications of the village apparatus, the higher the performance they can achieve. This shows that education plays an important role in shaping the village apparatus's abilities, knowledge, and skills in effectively carrying out village government tasks. The remaining 38.5% is affected by other variables not examined in this research.