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Response time refers to the speed of nurses in providing initial responses to patients, measured from the moment patients arrive at the hospital entrance until they receive medical attention from emergency room staff. Patient satisfaction is an important indicator of healthcare quality, reflecting the comparison between patient expectations and the services received. This study passed the ethical review process with approval number 66/EC-LPPM/UWHS/IV-2025 and used a quantitative correlational design with a cross-sectional approach. The sampling technique applied purposive sampling involving 197 respondents. Data were collected using a nurse response time observation sheet and a patient satisfaction questionnaire that had undergone validity and reliability testing. The validity test using the Pearson Product Moment method showed that the calculated r value was greater than the r table value of 0.361, indicating that all questionnaire items were valid. The reliability test using Cronbach’s alpha produced a coefficient value of 0.855, confirming that the instrument was reliable. Data analysis used univariate and bivariate analysis with the Spearman’s rho test. The results showed that nurse response time was categorized as fast (≤ 5 minutes) for 177 respondents (89.8%). Patient satisfaction levels showed that 177 respondents (89.8%) were very satisfied, 10 respondents (5.1%) were satisfied, and 10 respondents (5.1%) were moderately satisfied. The Spearman Rank test produced a p-value of 0.000 (<0.05) with a correlation coefficient of 0.893, indicating a strong and positive relationship between nurse response time and patient satisfaction in the Emergency Room of Charlie Hospital Kendal.

This study aims to analyze the quality of notarial services in the drafting of sale and purchase deeds at the Office of Notary–PPAT Pramudita Kartikasari, S.H., M.Kn., with a focus on factors influencing client satisfaction. The research background is grounded in the essential role of notaries in ensuring legal certainty in land transactions, which requires services that are prompt, transparent, and professional. The research employed a descriptive qualitative approach through in-depth interviews, observation, and documentation, analyzed using Miles and Huberman’s interactive model. The findings indicate that service quality can be explained through the five SERVQUAL dimensions. In terms of tangibles, physical facilities were considered adequate, although the waiting area and technological equipment remained limited. The reliability dimension showed that deeds produced were legally valid and accurate, yet completion time was not always consistent. Responsiveness was generally satisfactory, though online responses were less prompt. Assurance emerged as the main strength, as the notary was able to provide legal certainty, clear explanations, and professional conduct, while empathy was reflected through attentiveness, flexibility, and personalized care for clients. Assurance and empathy were found to be dominant in enhancing satisfaction, whereas tangibles, reliability, and responsiveness require improvement. The study implies the need for facility improvements, better time management, and standardized communication, while maintaining legal certainty and empathy as the core values of notarial service.

This study aims to analyze the influence of work motivation on the performance of employees at PT BPR Sentral Arta Asia (SAA) in Lumajang City, East Java. In the context of an increasingly competitive banking industry, companies require human resources who are not only competent but also possess strong internal and external drive to achieve organizational goals. This research employed a quantitative approach with a sample of 45 employees selected randomly. Data were collected through observation and questionnaires, then analyzed using validity tests, reliability tests, and simple linear regression. The findings reveal that work motivation has a significant positive effect on employee performance. This demonstrates that enhancing both intrinsic and extrinsic motivation can improve productivity and service quality, thereby supporting the company's long-term objectives. The determination coefficient (R²) of 45.2% indicates that motivation contributes significantly to performance, while the remaining 54.8% is influenced by other factors not examined in this study.

This study aims to analyze the effect of accountability, transparency, community participation, and village apparatus competence on the effectiveness of village fund management in Sidodadi Village, Masaran District, Sragen Regency. This research employed a quantitative approach using questionnaires as the data collection instrument. The population in this study consisted of the residents of Sidodadi Village, with a total sample of 85 respondents determined through a sampling method. Data were analyzed using validity tests, reliability tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²). The results indicate that accountability, transparency, community participation, and village apparatus competence have a positive and significant effect on the effectiveness of village fund management. Simultaneously, the four independent variables contribute 64% to the effectiveness of village fund management, while the remaining percentage is influenced by other factors not included in this study

This study aims to analyze the effect of training, motivation, and work environment on employee productivity at PT. Angkasa Pura Indonesia (Persero), Soekarno-Hatta International Airport. In the increasingly competitive aviation industry, improving human resources is essential to support company performance. The research employed a quantitative method with an associative approach. The sample consisted of employees selected using simple random sampling. The research instrument was a questionnaire tested for validity and reliability, and the data were analyzed using multiple linear regression. The results show that training, motivation, and work environment have a positive and significant effect on employee productivity, both partially and simultaneously. These findings indicate that better training programs, higher work motivation, and a more conducive work environment lead to improved employee productivity. The practical implication highlights the importance for management to strengthen continuous training programs, establish effective reward and incentive systems, and create a healthy work atmosphere. This study is expected to serve as a reference for PT. Angkasa Pura Indonesia (Persero) and other companies in the same sector in formulating human resource development strategies to enhance competitiveness

This study aims to analyze the effect of taxpayer compliance and taxpayer awareness on the obligation to pay individual income taxes in Tasikmadu District. Taxes are the primary source of state revenue; therefore, compliance and awareness play a crucial role in optimizing tax collection. However, the compliance level of individual taxpayers in Tasikmadu District remains suboptimal, as many taxpayers have not fulfilled their obligations accurately and on time. This research employed a quantitative approach with a survey method. The population consisted of individual taxpayers registered in Tasikmadu District, and a total of 400 respondents were selected using Slovin’s formula. Data were collected through questionnaires with a Likert scale and analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of statistical software. The results indicate that taxpayer compliance has a positive and significant effect on the obligation to pay taxes. Taxpayer awareness also shows a positive and significant effect. Simultaneously, compliance and awareness significantly influence individual tax obligations in Tasikmadu District. The adjusted R² value of 0.420 demonstrates that these two variables explain 42.0% of the variation in tax obligations, while the remaining 58.0% is influenced by other factors not examined in this study. Based on these findings, it is recommended that the Directorate General of Taxes improve tax education and socialization programs, as well as expand the use of technology-based tax services to strengthen taxpayer compliance and awareness. Strengthening these aspects is expected to enhance tax revenue optimization and support sustainable national development.

Internal control plays a crucial role in ensuring the reliability of financial reporting and the effectiveness of a company’s operations. One account that requires special attention is prepaid expenses, as its recognition and amortization may lead to misstatements if not properly executed. This study aims to analyze the implementation of internal control over prepaid expense accounts from the perspective of external auditors at Public Accounting Firm XYZ. The research employs a qualitative descriptive method through semi-structured interviews with auditors and examination of supporting documents related to the internal control system. The results indicate that internal control has been implemented through payment authorization procedures, verification of supporting documents, and testing of amortization allocations. However, weaknesses remain, including limited staff understanding of expense allocation policies and inadequate segregation of duties, which increase the risk of material misstatement. The findings highlight the importance of enhancing staff competence, establishing consistent amortization policies, and utilizing technology-based accounting systems to strengthen the effectiveness of internal controls and the reliability of financial reporting.

This study focuses on the role of auditing in improving the credibility and reliability of financial statements, particularly through the examination of cash and cash equivalents, which are the most liquid assets and also the most vulnerable to errors and fraud. The purpose of this study is to improve the understanding of financial statement users, including investors, financial analysts, consultants, academics and accounting practitioners, as well as accounting students, about the function of cash and cash equivalents audit reports in improving business quality. This study found that comprehensive and independent cash and cash equivalent audits can increase user confidence in the transparency, accountability, and reputation of companies. This study conducted semi-structured interviews with eight informants in Jakarta, Bogor, and Depok. The results show that three main factors influence financial statement users' perceptions of audit quality: auditor credibility, audit process independence, and the audit's ability to demonstrate good corporate governance. According to the results of this study, cash audits are very important as a measure of management integrity and a tool for assessing company quality. The study is also expected to help auditors and management improve audit practices that are clearer, more independent, and focused on the needs of financial statement users.

This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.

This study aims to examine the effect of group counseling services using the cognitive therapy technique on improving students’ self-efficacy at MTs Negeri Pematangsiantar. The research was motivated by initial findings that several students had low self-efficacy levels, which negatively impacted their learning motivation. This quantitative research employed a quasi-experimental method with a nonequivalent control group design. The sample consisted of 16 eighth-grade students with low self-efficacy, divided into an experimental group (8 students) and a control group (8 students), selected using purposive sampling. Data were collected using a self-efficacy scale with a reliability coefficient of α = 0.975. Data analysis used the Mann-Whitney test. The results revealed a significant difference between the post-test scores of the experimental and control groups (Asymp. Sig. = 0.005 < 0.05). The experimental group’s mean score increased from 39.375 (low category) to 53.5 (moderate category), while the control group only increased from 40.143 to 44.143 (remaining in the low category). These findings indicate that group counseling services using cognitive therapy are effective in enhancing students’ self-efficacy. The study recommends that school counselors apply this technique sustainably to help students develop positive thinking patterns, increase motivation, and strengthen confidence in facing academic and personal challenges.

This research is a quantitative study to determine the direct influence between perceived value, hedonic value and trust on purchase intention for the Skincare brand. The benefit of research is to prove that there is a relationship between all variables. Data collection was carried out through a survey with a questionnaire in the form of a Google form. The population in this study are consumers who know Skintific products and live in Jabodetabek, aged 18 years and over. There were 100 questionnaires collected. To test the validity and reliability using the Structural Equation Model (SEM). Based on the research results, 5 accepted hypotheses were found, namely perceived value has a positive influence on trust, hedonic value has a positive influence on trust, trust has a positive influence on purchase intention, perceived value has a positive influence on purchase intention and hedonic value has a positive influence on purchase intention. It is hoped that the results of this research can provide input for Skincare to develop and introduce their products on social media and provide information for each existing product, so that potential consumers and Skincare customers are interested in always having the intention to buy their products.

The Field Work Practice (PKN) carried out at PT MK Prima Indonesia focused on the implementation of periodic maintenance practices for the premoulding hydraulic press machine as an effort to maintain machine performance and operational lifespan. The main activities included identifying critical components such as the hydraulic system, valves, pressure hoses, and oil filters; conducting direct observation of common disruptions; and performing daily maintenance checklists that covered pressure monitoring, operating temperature, leakage detection, machine cleanliness, and lubrication conditions. Comprehensive cleaning procedures, condition-based filter replacement, and functional testing were also conducted to ensure reliability and safety in the production process. The implementation methods involved participatory observation, interviews with technicians regarding common failure patterns, visual and functional inspections, as well as the use of structured checklists supported by inspection documentation. The results indicate a significant decrease in the frequency of disturbances caused by leaks and oil contamination, improved compliance with routine inspection procedures, and enhanced machine readiness during operations. The introduction of structured documentation and simple technical training further improved technicians’ ability to detect early signs of abnormalities in the hydraulic system. As a recommendation, the company is advised to strengthen the use of digital recording systems, adjust filter replacement intervals based on actual machine conditions, and implement regular training programs focusing on contamination control and predictive maintenance.

The Field Work Practice (PKN) carried out at PT MK Prima Indonesia focused on the implementation of periodic maintenance practices for the premoulding hydraulic press machine as an effort to maintain machine performance and operational lifespan. The main activities included identifying critical components such as the hydraulic system, valves, pressure hoses, and oil filters; conducting direct observation of common disruptions; and performing daily maintenance checklists that covered pressure monitoring, operating temperature, leakage detection, machine cleanliness, and lubrication conditions. Comprehensive cleaning procedures, condition-based filter replacement, and functional testing were also conducted to ensure reliability and safety in the production process. The implementation methods involved participatory observation, interviews with technicians regarding common failure patterns, visual and functional inspections, as well as the use of structured checklists supported by inspection documentation. The results indicate a significant decrease in the frequency of disturbances caused by leaks and oil contamination, improved compliance with routine inspection procedures, and enhanced machine readiness during operations. The introduction of structured documentation and simple technical training further improved technicians’ ability to detect early signs of abnormalities in the hydraulic system. As a recommendation, the company is advised to strengthen the use of digital recording systems, adjust filter replacement intervals based on actual machine conditions, and implement regular training programs focusing on contamination control and predictive maintenance.

Reliable and sustainable lighting is crucial for supporting practical activities in a military educational environment, particularly in the Engineering Laboratory Workshop (Labtek) of the Naval Academy. The main problem faced is complete dependence on electricity supply from PLN, which is prone to disruptions and outages, thus impacting the safety and effectiveness of technical activities. Therefore, this research aims to design a solar-powered emergency lighting system as an environmentally friendly and efficient alternative lighting solution. This research uses the Research and Development (R&D) method with a case study approach at the Naval Technology Laboratory (Labtek) of the Naval Academy (AAL). The stages include power requirement analysis, direct observation of building and lighting conditions, selection of solar energy system components, and calculation of solar panel and battery capacity. Based on the analysis results, the total emergency power requirement of 1.96 kW can be met using 100 Wp monocrystalline solar panels and 12V 100Ah batteries for energy storage.The system design consists of solar panels, a solar charge controller, batteries, and LED lights that automatically turn on when the power goes out. Simulation results show that the system is capable of providing emergency lighting for 6–10 hours, depending on sunlight intensity and battery capacity. The implementation of this system not only improves the reliability of Labtek facilities but also supports nat ional clean energy policies and long-term operational cost efficiency.

This research was conducted on consumers of Ultra Milk UHT milk in Pameungpeuk District, Bandung Regency. The focus of this study is to determine the influence of green marketing and brand image on purchasing decisions, both gradually and partially. This study will use descriptive and associative methods. In this study, the unit of analysis is the individual, namely consumers of Ultra Milk UHT milk in Pameungpeuk District, Bandung Regency. The sample in this study was 150 respondents. Sampling was collected using certain considerations or criteria. The sampling method used in this study was multiple linear regression analysis. In addition, the validity and reliability of the research instrument based on research findings showed that variables were partially and simultaneously influenced by green marketing and brand image on the dependent variable (purchase decisions). The influence of green marketing on purchasing decisions was 24.62%, while the influence of brand image on purchasing decisions was 59%. The influence of green marketing and brand image on purchasing decisions was 83.8%.

This study aims to examine and explain the influence of customer experience, service quality, and promotion on the decision to use the OVO application among Uniska Kediri students. The research applied a probability sampling method using a saturated sample approach for an unknown population, calculated through the Hair formula, and obtained 114 respondents. The data were analyzed using several statistical tests, including validity, reliability, normality, multicollinearity, heteroscedasticity, linearity, and determination (R²), processed through SPSS version 25.The research findings show that the customer experience variable does not have a significant effect on the decision to use the OVO application, with a significance value of 0.380 > 0.05 and a t-count of 0.882 < t-table of 1.981. Similarly, the service quality variable also does not significantly affect the decision to use, with a significance value of 0.833 > 0.05 and a t-count of 0.211 < t-table of 1.981. In contrast, the promotion variable has a significant positive effect on the decision to use the OVO application, with a significance value of 0.001 < 0.05 and a t-count of 3.287 > t-table of 1.981. Simultaneously, customer experience, service quality, and promotion collectively have a significant influence, with a significance value of 0.000 < 0.05 and an F-count of 6.883 > F-table of 2.69. The R² value reflects the combined effect of these variables on user decisions.

Presently, several micro, little, and medium firms (MSMEs) encounter more intricate difficulties in financial management, particularly concerning efficient capital planning and allocation.  Numerous business proprietors continue to struggle with the effective management of financial resources due to insufficient financial knowledge regarding principles, a lack of confidence in resource management, an unsupportive financial attitude, or reliance on misconceptions about finance.  This study aims to examine the impact of financial knowledge, financial self-efficacy, and financial attitude on the capital budgeting decisions of micro, small, and medium enterprises (MSMEs) in Bandar Lampung.  This research employs a quantitative methodology with primary data gathered from 401 respondents chosen via purposive sampling.  Prior to the analysis of the data utilizing multiple linear regression with SPSS software, it underwent testing for validity, reliability, and classical assumptions.  The findings indicated that financial knowledge, financial self-efficacy, and financial attitude exerted a positive and significant impact on capital budgeting decisions, both individually and collectively.  The results affirm that the Theory of Planned Behavior is crucial in elucidating how knowledge, beliefs, and attitudes underpin rational, strategic, and sustainable decision-making for micro, small, and medium enterprises (MSMEs).

The purpose of this study is to determine the influence of dimensions affiliate marketing (messenger, message, And environment) to behaviorimpulse buyingstudents on the productfashion and beauty Of platformTikTok. The research method used was a quantitative explanatory method, with data collection techniques in the form of a questionnaire answered by 96 respondents. Respondents were determined using the techniquepurposive samplingThis study uses analysis such as validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, t test, F test and coefficient of determination test (R2).2). Based on the analysis that has been carried out, the results obtained are thatmessenger, message, And environmenthas a positive and significant effect on impulse buying students on the productfashion and beauty Of platformTikTok partially and simultaneously

Maritime safety is a fundamental aspect of the sea transportation system and plays a crucial role in supporting the smooth operation of trade, tourism, and community mobility between islands. Ensuring safety is not only dependent on the technical condition of vessels but also on the effectiveness of supervision and operational management at ports. This study aims to analyze the influence of ship traffic, ship document inspection, and vessel seaworthiness on maritime safety at Tanjungpinang Port. The research employed a quantitative approach, with data collected through questionnaires distributed to port officers, ship captains, and crew members, as well as field observations to strengthen empirical findings. The collected data were analyzed using SPSS software through validity tests, reliability tests, and multiple linear regression analysis to determine the relationship and contribution of each variable. The results indicate that all three variables ship traffic, document inspection, and vessel seaworthiness have a positive and significant influence on maritime safety. These findings suggest that proper ship traffic management, orderly administrative inspections, and ensuring that vessels are seaworthy play essential roles in reducing the risk of accidents at sea. This study provides practical implications for port authorities and the Ministry of Transportation, particularly in strengthening supervision systems, improving inspection quality, and enhancing maritime safety management in the Riau Archipelago region, especially at Tanjungpinang Port

This research aims to analyze the partial and simultaneous influence of four independent variables—Ticket Price (X_1), Service Quality (X_2), Customer Trust (X_3), and Promotion (X_4)—on Ship Ticket Purchase Decisions (Y) at PT. PELNI Semarang Branch. Utilizing an associative quantitative method with a sample of 100 passenger respondents (N=100), the data were analyzed using multiple linear regression (SPSS 22.0). The model demonstrated a strong explanatory power, accounting for 55.7% of the variation in purchase decisions (Adjusted\ R^2 = 0.557). The t-test results indicate that all independent variables have a positive and significant influence on Purchase Decisions (all t_{hitung} > 1.9853). The Promotion variable (X_4) showed the strongest individual influence (\beta = 0.282, t=4.777), highlighting the critical nature of effective information dissemination and communication strategies in attracting and guiding mass maritime consumers. Customer Trust (X_3) and Service Quality (X_2) also proved highly significant, affirming the essential role of State-Owned Enterprise (BUMN) integrity and service reliability in mitigating perceived maritime travel risks. Managerial implications suggest PT. PELNI prioritizes enhancing Promotion through digital media and maintaining the fairness of Price setting, which remains a key consideration for this market segment.