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This study aims to obtain empirical evidence regarding the effect of Environmental, Social, and Governance (ESG) disclosure on firm value. The research sample was obtained using purposive sampling on mining firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with a total of 102 observations. Data analysis was conducted using panel data regression to test the proposed hypotheses. The results show that environmental disclosure has a significant positive effect on firm value, while social and governance disclosure have a significant negative effect. The theoretical implication of this study refers to agency theory, which asserts that information transparency through ESG can reduce information asymmetry between management and shareholders. However, if disclosure is carried out merely as a formality or symbolic practice, it may instead generate agency costs that are detrimental to the firm. In addition, these findings are also relevant to signaling theory, in which environmental disclosure can serve as a positive signal of a firm’s commitment to sustainability practices, thereby enhancing investor trust and strengthening the firm’s reputation. Practically, this study contributes to providing a more comprehensive understanding for firms, management, investors, and other stakeholders, while also serving as a reference for future research on ESG and firm value.

This study aims to analyze the effect of physical work environment, work motivation, and teamwork on employee performance at PT Adira Dinamika Multi Finance Tbk. The research employed a quantitative approach with a survey method involving all 51 employees as the total sample using a saturated sampling technique. Data were collected using a five-point Likert scale questionnaire developed from the theories of Herzberg, Luthans, and Tuckman. Validity and reliability tests were conducted to ensure instrument quality, while data were analyzed using multiple linear regression with SPSS version 26. Classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation, were performed to verify the model’s adequacy. The results indicate that the physical work environment, work motivation, and teamwork have positive and significant effects on employee performance, both partially and simultaneously. Among these variables, work motivation exerts the strongest influence on performance improvement. Overall, the three independent variables explain 84.2% of the variation in employee performance, while the remaining 15.8% is explained by other factors not included in the model. These findings highlight the importance of strengthening employee motivation, improving workplace conditions, and fostering a collaborative work culture to enhance human resource management effectiveness in the financial service industry.

This study aims to analyze the influence of work ethic, work spirit, and physical work environment on employee performance at the Regional Revenue, Financial, and Asset Management Agency (BPPKAD) of Kediri City. This research employed an associative quantitative method with a descriptive approach. The population consisted of 215 employees, and a purposive sampling technique was used to select 100 respondents. Data were collected using a five-point Likert scale questionnaire that had been tested for validity and reliability. Data analysis was conducted through classical assumption tests and multiple linear regression analysis using SPSS version 26. The results indicate that work ethic, work spirit, and physical work environment have a positive and significant effect on employee performance, both partially and simultaneously. The coefficient of determination (R²) value of 0.693 shows that 69.3% of employee performance variation can be explained by the three independent variables. Therefore, improving employee performance at BPPKAD Kediri City can be achieved by strengthening work ethics, increasing work spirit, and creating a comfortable and productive physical work environment.

This study aims to examine the influence of transformational leadership, work motivation, and organizational culture on organizational commitment at PT Kembang Jawa Permai. The research employs a quantitative approach with an associative causal design, using a survey method and data collected through a questionnaire distributed to all 46 employees as respondents. The sampling technique used is saturated sampling, considering the small population size. Data analysis was performed using multiple linear regression analysis with validity, reliability, and classical assumption tests (normality, multicollinearity, heteroscedasticity, and linearity) conducted beforehand to ensure model accuracy. The results indicate that transformational leadership, work motivation, and organizational culture each have a positive and significant effect on organizational commitment, both partially and simultaneously. Among the three variables, organizational culture shows the most dominant influence, indicating that strong organizational values and teamwork orientation play a key role in strengthening employee commitment. The coefficient of determination (R²) of 0.848 implies that 84.8% of the variation in organizational commitment can be explained by the three independent variables. This study contributes to human resource management theory and provides practical insights for organizations to enhance employee commitment through effective leadership, motivation, and cultural reinforcement.

The purpose of this research is to examine how Medan State University students' financial management is affected by the widespread practice of online gambling.  The increasingly accessible online gambling phenomena has led to a number of issues, particularly with regard to the personal financial situation of students.  60 students were chosen as a sample for this study, which used a quantitative approach with a survey methodology.  With the use of SPSS 25 software and basic linear regression, data analysis was completed. The purpose of this research is to examine how Medan State University students' financial management is affected by the widespread practice of online gambling.  The increasingly accessible online gambling phenomena has led to a number of issues, particularly with regard to the personal financial situation of students.  60 students were chosen as a sample for this study, which used a quantitative approach with a survey methodology.  With the use of SPSS 25 software and basic linear regression, data analysis was completed.

The leadership of the school principal and the performance of teachers greatly influence the religious character of education for students. This research aims to describe (1) to determine and analyze the influence of school principal leadership on education with a religious character (2) to determine and analyze the influence of teacher performance on education with a religious character (3) to determine and analyze the influence of principal leadership and teacher performance on education religious character. This research uses quantitative methodology. The population used in this research were students at PAB 10 Medan Estate Middle School. The sample in this research was 50 respondents. Data collection was carried out using a questionnaire. There are 3 research variables, namely: school principal leadership (X1), teacher performance (X2), and religious character (Y). Data analysis used in this research is multiple linear regression, F test, T test, coefficient of determination test (R2), heteroscedasticity test, multicollinearity test. The results of the research conducted show that the principal's leadership and teacher performance together have a significant effect on religious character.  This can be seen from the results This can be seen from the results of the F test, namely that the Fcount value is 19.936. The conclusion is that Fcount > Ftable (19.936 > 3.20) meaning that the leadership of the principal X1 and the performance of teacher X2 simultaneously influence religious character (Y).

This study aims to examine the effect of financial ratios on financial distress in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The research employed a documentation method by collecting secondary data from the companies’ financial statements within the observed period. The financial ratios analyzed include profitability, liquidity, leverage, and activity. The level of financial distress was measured using the Altman Z-Score method. The sample was selected using a purposive sampling technique, consisting of 22 companies observed over six years. Data analysis was conducted using panel data regression with the assistance of EViews 12, with the selected model being the Fixed Effect Model (FEM). The partial test results indicate that profitability, liquidity, leverage, and activity ratios do not have a significant effect on financial distress. However, the simultaneous test results show that the four variables together significantly affect financial distress. These findings suggest that financial ratios cannot serve as a single indicator in assessing a company’s financial distress. Nevertheless, when used collectively and combined with the Altman Z-Score measurement, they can provide a more accurate assessment of a company’s financial distress condition.

Preterm birth is a serious threat and a leading cause of neonatal morbidity and mortality in Indonesia. Preterm birth is caused by various factors induding hypertension, paristy, occupation, poor nutritional status, and maternal age during pregnancy. The purpose of this study was to determine the relationship between these faktors and preterm birth at the Pacitan community health Center. Method : The study population was all 420 mothers giving birth in 2023-2024 at the Puskesmas Pacitan, and the sample size was adjusted to the case, resulting in 74 pregnant women with 34 respondens in the case group and 34 in the control group. A retrospective cohorrt study with a case-control approschh was used. Statistical test used chi-square for bivariate test and multivariate tests with logistic regression to analyze categorial data and measure the strength of the relationship. The results of the statistical analysis are as follows: a bivariate test using chi-square analysis of factors affecting the incidence of prematurity revealed maternal age during pregnancy (p-value 0,022), occupation (p-value 0,173), parity (p-value 0,047), nutritional status (p-value 0,047), and hypertension (p-value 0,058). The results of the binary logistic regression test showed that maternal age during pregnancy, parity,and nutriitional status werw all significant (p = 0,000). A nagelkerke  R2 of 1.000 indicated that the model was able to explain 100% of the variation in the incidence of prematurity. Conclusion: there is a relationship between maternal age during pregnancy, parity, maternal nutritional, and hypertension with the incidence of prematurity. There is no relationship between occupation and the incidence of prematurity.

This study aims to determine the influence of Organizational Culture (X1), Work Climate (X2), and Work Discipline (X3) on Employee Job Satisfaction (Y) at a company with 52 employees as respondents. The sampling technique used was non-probability sampling with a saturated sample method, meaning all members of the population were included in the sample. Data were collected using a structured questionnaire based on a Likert scale and then analyzed using SPSS version 25. The research employed a quantitative approach with multiple linear regression analysis to examine the relationships between the variables. The results showed that both organizational culture and work discipline had a significant and positive effect on employee job satisfaction. A strong organizational culture contributes to a shared vision, values, and sense of belonging, which enhances job satisfaction. Work discipline, on the other hand, ensures employees meet performance expectations and follow organizational rules, which promotes a stable and productive work environment. Although the work climate variable did not show as strong an influence as the other two, it still plays an important role in shaping employee perceptions and comfort in the workplace. Overall, the findings suggest that improving organizational culture and reinforcing work discipline are effective strategies for enhancing employee job satisfaction, while maintaining a supportive work climate can further support this effort.

This study aims to analyze the effect of the distribution of Zakat, Infak, and Sadaqah (ZIS) funds, economic growth, unemployment rate, and Regional Original Revenue (PAD) on the poverty rate in West Sumatra Province during the period 2020–2024. The data used are secondary data obtained from BAZNAS, BPS, and the Directorate General of Fiscal Balance (DJPK), covering 12 regencies/cities in West Sumatra Province. This study employs panel data regression analysis using EViews 12 software to examine the relationships among the variables. The results indicate that, partially, the distribution of ZIS funds and PAD have no significant effect on the poverty rate. In contrast, economic growth and unemployment rate have a negative and significant effect on the poverty rate. Simultaneously, all four independent variables are found to have a significant influence on the poverty rate. The coefficient of determination (Adjusted R²) is 0.123, indicating that 12.30% of the variation in the poverty rate can be explained by the variables in the study, while the remaining 87.7% is influenced by factors outside the model. The study provides policy implications suggesting that optimizing ZIS management, promoting inclusive economic growth, expanding employment opportunities to reduce unemployment, and utilizing PAD more effectively are crucial strategies for local governments and relevant institutions to effectively reduce the poverty rate in West Sumatra.

Based on the results of interviews with HRD BW Luxury Hotel Jambi, it is stated that there are still employees who are often late for work every month. As many as 27% of employees have less than 1 year of service, indicating a high employee turnover rate. In addition, there is no compensation system provided to employees. The employee turnover rate also reached 13%, this became the focus of my research on the influence of work environment and compensation on employee loyalty at BW Luxury Hotel Jambi. Information collection was carried out through distributing questionnaires that had proven their validity and reliability to 90 respondents selected using the total sampling technique. This research is a quantitative descriptive study that uses the clausal associative method. Data analysis was carried out using multiple linear regression tests with the help of SPSS software. The results showed that: work environment variables were in the sufficient category with a percentage of 34.4%, compensation variables were categorised as sufficient with a percentage of 36.6%, and work environment variables were categorised as good with a percentage of 42.2%. The R Square value obtained is 0.325 with a sig level. 0.00 <0.05, then the effect of work environment variables and compensation variables on loyalty is 32.5% and the rest is influenced by other factors.

This research examines the phenomenon of Gado-Gado Boplo as a legendary eating place recognized by Kompas, Flokq, and Nibble articles. The research uses quantitative methods using questionnaires via Google Form and secondary data from the internet, journals and interviews. The sample used was 100 people who had eaten at Gado-Gado Boplo using a Likert scale. All questions were declared valid, with a calculated R value > R table, after which the data was evaluated using Cronbach's alpha for reliability and Pearson Correlation for validity. Apart from that, the Cronbach alpha data value > 0.6 shows its reliability. The data was then subjected to multiple regression analysis, classical assumption testing, and hypothesis testing (T and F tests). The Excellence variable (X3) has a partially significant influence on the Purchasing Decision variable (Y), but the Strength (X1) and Uniqueness variables (X2) do not have a partial influence on the Purchasing Decision variable (Y), according to the T test. Furthermore, jji F shows that variables X1, X2, and X3 all influence Y significantly at the same time. In conclusion, superiority has a favorable and large influence on purchasing choices, but strength and uniqueness only have a small influence. These three X factors all have a significant influence on purchasing choices (Y) at the same time.

This research start with the service quality problem regarding those who wish to visit again. This research employed a descriptive research design using quantitative data. This research used both primary and secondary data sources. Tourists at the Nyarai Lubuk Alung Waterfall tourist attraction make up the research population. Using non-probability sampling techniques, the research sample consisted of 276 consumers. Purposive sampling research is the type that is carried out. A Likert scale questionnaire that has gone through validity and reliability testing is used as a collection for data tool and then processed with SPSS 25.00. The results of this research shown that service quality is in the quite agree category, namely 51.81%. Furthermore, the variable desire to visit again is in the agreed category, namely 35.51%. The impact of service quality (X) influences the desire to visit again (Y), with a score of 11.1% and 88.9% influenced by other factors. Additionally, the results of the multiple linear regression analysis yielded a t value of 0.450 with sig. 0.000 < 0.05 and a calculated F value of 1.203 with sig. 0.000 < 0.05, indicating a significant effect of the service quality variable on the desire to return.

This research is motivated by the phenomenon found by researchers on consumer satisfaction related to physical evidence, store atmosphere and price of Muaro Terrace Cafe & Resto. This research is quantitative in nature and uses a causal associative approach through the survey method. The population of this study were consumers at Muaro Terrace Cafe & Resto with purposive sampling method obtained a sample of 150 respondents. The results of this study are the average respondent on the physical evidence variable 82.0% with good criteria, the store atmosphere variable 81.5% with good criteria, the price variable 80.5% with a good category then concluded that the average respondent of the consumer satisfaction variable was 82.3% in a good category. When F count is 161.216 with a sig of 0.000 <0.05 obtained from the multiple linear regression test results, the regression can be applied. Shows physical evidence, store atmosphere and price have an important impact on customer satisfaction. The Adjust R Square value is 0.763, which indicates that although additional factors not covered in this study affect 23.7% of customer satisfaction at Muaro Terrace Cafe & Resto, the remaining 76.3% is determined by the variables of physical evidence, store atmosphere and price.

The progressive dynamics of the Indonesia Stock Exchange (IDX) encourage accurate and optimized financial statement audits. Every listed company is required to prepare financial statements in accordance with accounting standards and have them verified by independent auditors registered with the capital market authority. Auditing for publicly listed companies demands high responsibility, motivating firms to improve professional standards, including maintaining timeliness in audit reporting. One of the sectors under focus is the oil, gas, and coal subsector, where some companies experience delays in financial reporting, known as audit delay. Factors influencing these delays include firm size and solvency. This study aims to analyze the effect of firm size and solvency on audit delay in companies within the oil, gas, and coal subsector listed on the IDX from 2021 to 2024. The study sample consists of 13 companies meeting the research criteria during this period. Purposive sampling was employed, and data were analyzed using classical assumption tests and multiple linear regression with SPSS version 27. Results indicate that firm size has a significant negative effect on audit delay, while solvency does not have a significant partial effect. Simultaneously, firm size and solvency significantly influence audit delay, suggesting that both variables collectively affect the timeliness of financial statement submission.

This study is grounded in the importance of equipping prospective teachers with professional competencies required in the digital era. The Kampus Mengajar program provides students with practical teaching experiences through direct involvement in schools, while mastery of TPACK is essential for designing instruction that aligns with contemporary educational demands. The purpose of this research is to examine the influence of participation in the Kampus Mengajar program and TPACK mastery on the teaching readiness of students in the Faculty of Pedagogy and Psychology at Universitas PGRI Wiranegara. The study adopts the TPACK framework, which integrates content, pedagogy, and technology. Using a quantitative associative design, the research involved 86 respondents from cohorts 5 to 8 of Kampus Mengajar participants. Data were analyzed through multiple linear regression. The findings indicate that participation in the Kampus Mengajar program has a positive and significant effect on teaching readiness (t = 3.132 > t-table 1.989; sig. = 0.002). Likewise, TPACK mastery significantly influences teaching readiness (t = 8.520; sig. = 0.000). Simultaneously, both variables show a significant effect on teaching readiness (F = 103.752 > F-table 3.105; sig. = 0.000). The study concludes that engagement in Kampus Mengajar and TPACK competence, both individually and jointly, contribute to preparing students for the teaching profession. These results highlight the need for higher education institutions to strengthen practical programs and foster the integration of pedagogy and technology in teacher education.

The aim of this research is to determine the influence of Christian Religious Education Teachers' Personality Competencies and Character on the Behavior of Class VII students at SMP Negeri 3 Lintongnihuta for the 2023/2024 academic year. The research method used is a quantitative method with a descriptive and inferential approach. The population is all class VII students of SMP N 3 Lintongnihuta, North Tapanuli Regency for the 2023/2024 academic year, 164 of whom are Protestant Christians and a sample of 41 people was determined using random sampling techniques. Data was collected using a positive closed questionnaire with 30 items, namely 15 items for variable 2023/2024, proven through the following data analysis: 1) Test the analysis requirements: a) positive relationship test obtained rxy = 0.518 > rtable(a=0.05,n=41) = 0.316. b) Testing a significant relationship obtained tcount= 3.782 > ttable(a=0.05, dk=n-2=39)= 2.021. 2) Test the effect: a) Test the regression equation, obtained the regression equation Y ̂="21.17"+0.58X. b) Regression coefficient of determination test (r2) = 26.8%. 3) Test the hypothesis using the F test to obtain Fcount > Ftable=(a=0.05, dk numerator k=15, dk denominator=n-2=41-2=39) namely 14.26 > 1.92. Thus Ha is accepted and H0 is rejected.

This study aims to analyze the influence of profitability, capital structure, and firm size on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Profitability is measured using Return on Assets (ROA), capital structure using the Debt to Equity Ratio (DER), firm size using total assets, and firm value using the Price to Book Value (PBV). The sample was selected through a purposive sampling method based on specific criteria, resulting in 160 firm observations. The study uses secondary data obtained from the companies’ annual financial reports published by the IDX. Data analysis was conducted using SPSS software, including descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that profitability has a positive and significant effect on firm value, meaning that companies with higher profitability tend to have higher firm value. Firm size also shows a positive and significant effect on firm value, suggesting that larger companies with greater total assets tend to achieve higher market valuation. However, capital structure does not have a significant effect on firm value, implying that the balance between debt and equity is not necessarily a key determinant of market value for companies in this sector.

Taxes serve as the primary source of state revenue and a crucial component in financing national development through the State Budget (APBN). This study examines the determinants of individual taxpayer compliance within the Klaten Primary Tax Office (KPP) in Central Java, with particular emphasis on the influence of awareness, comprehension of regulations, and understanding of tax sanctions. The research method uses a quantitative associative approach. Primary data were obtained by distributing questionnaires to 100 respondents using a nonprobability sampling technique, using the accidental sampling method. The data was analyzed using multiple linear regression with the help of SPSS software. The results show that awareness, understanding of regulations, and comprehension of tax sanctions have a statistically significant effect on individual taxpayer compliance, both partially and simultaneously. The adjusted R value illustrates the model's ability to explain the data at 64.7%. To improve taxpayer compliance, tax authorities are advised to routinely conduct sustainable and easily accessible tax education programs, enforce tax sanctions consistently and transparently, and be supported by awareness campaigns for taxpayers in fulfilling their responsibilities to the state.

The method used in this paper, when viewed from the nature of exploration is applied research, from the nature of explanation is non-causality research, and the method used is qualitative method.  The purpose of this paper is to introduce a path analysis research model. Path analysis research is widely used in social sciences such as business economics, management sciences and also in general education sciences.  By introducing this type of path analysis research model, the authors hope, this model can be used  by students and lecturers in Christian higher education. The path analysis research model includes applied research, where the relationship between causality variables and quantitative data processing and collection methods.  The path analysis research model can answer the direct influence or indirect influence of exogenous variables on endogenous variables; In contrast to regression models that only answer the direct influence of exogenous variables on endogenous variables. Path analysis research models are classified into: moderation model, mediation model and combined model of mediation moderation (modmed).  In the moderation model, in addition to exogenous variables and endogenous variables, there are also moderation variables.  In the moderation path analysis model, it is assumed that the moderation variable reinforces the influence of exogenous variables on endogenous variables. While in the mediation model there are exogenous variables, endogenous variables and mediation variables.  In the mediation model, the mediating variable is assumed to function to make the influence of exogenous variables on endogenous variables significant.  While the combined model (modmed) is a combination of moderation and mediation models.