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The majority of Kebomas District's residents are connected to working hours during government office hours (Monday through Friday), which creates access obstacles in administering public services due to the high population density and busy community life. In response to these time constraints, the SOS MAS (Service On Saturday in Kebomas District) invention was introduced, which offers services on Saturdays. However, the implementation of this innovation still faces challenges in the form of a low social integration rate and a restricted range of public services that have the potential to sway public opinion. The goal of this research is to assess how the SOS MAS innovation affects community happiness in Kebomas District. A quantitative technique with an associative approach is used in this research. Through an unintentional sampling method, questionnaires were given to 86 individuals in order to gather primary data. With the aid of SPSS, the determinant coefficient and a simple linear regression test were used to analyze the data. The study's findings reveal that the SOS MAS invention has a favorable and substantial influence on community happiness. The regression coefficient of 0.969 and a significance level of 0.000 <0.05 support this. The innovation variable accounted for 59.7% of public happiness, while the remaining 40.3% was impacted by variables not included in the study model, according to the coefficient of determination (R2) test. This result supports the notion that the efficacy of service innovation outside of working hours is a major element in boosting happiness for individuals with limited time. The SOS MAS innovation has been shown to greatly improve public satisfaction. Agencies are encouraged to improve their communication and outreach efforts as well as create SOS MAS innovations that maximize the advantages of innovations that meet community needs.

This study aims to analyze the effect of audit tenure on audit quality at PT Wijaya Karya (Persero) Tbk, which is listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach with a causal associative research method. The data used are secondary data obtained from the company’s annual reports and financial statements. Data collection was conducted through documentation, while sample selection used purposive sampling. The data analysis method applied was simple linear regression to examine the effect of audit tenure on audit quality. The results indicate that audit tenure has a significant effect on audit quality, suggesting that the length of the relationship between the auditor and the client has implications for the quality of audit outcomes. These findings are expected to contribute to the development of accounting literature and serve as a consideration for regulators and companies in determining auditor engagement policies to maintain audit quality.

This study aims to analyze the effect of price as a component of the marketing mix of NutriSari products on consumers’ purchase intention at the STIE YPBI Campus Canteen. Price is a crucial element of the marketing mix that directly influences consumer perceptions and purchasing decisions. Therefore, understanding consumers’ price perceptions is essential for companies in developing effective marketing strategies and maintaining competitiveness. This research employed a quantitative descriptive approach, with data collected through questionnaires distributed to consumers at the STIE YPBI Campus Canteen. The population of this study consisted of 40 active consumers within the campus canteen environment. Data were analyzed using validity and reliability tests, normality testing, simple linear regression analysis, t-test, and F-test with the assistance of SPSS software. The results indicate that price has a significant effect on purchase intention, as evidenced by an F-test value of 5.440 and a coefficient of determination of 54.40%. This finding implies that 54.40% of consumers’ purchase intention is influenced by price, while the remaining percentage is affected by other factors not examined in this study. Furthermore, the t-test results show that the calculated t-value (2.332) is greater than the critical t-value (2.024), indicating a positive and significant effect of price on purchase intention. The indicators of price affordability, price-quality suitability, price competitiveness, and price-benefit suitability collectively contribute to increasing consumers’ purchase intention at the STIE YPBI Campus Canteen.

The management of organic kitchen waste from hotels and restaurants is an increasingly complex environmental problem, especially in tourist areas such as Pangandaran Regency. One innovation in sustainable organic waste management is the utilization of Black Soldier Fly (BSF) larvae through a bioconversion process to produce fresh maggots as high-protein animal feed. This study aims to analyze the effect of the use of BSF larvae in processing organic kitchen waste on the achievement of fresh maggot bioconversion production at the Sahate Main Waste Bank (BSI) in Pangandaran Regency. This study used a causal research design with a quantitative approach. Data collection methods were carried out through field observations and interviews, with data analyzed using normality tests, t-tests, and simple linear regression using SPSS software. During the 10-week research period, the total processed organic kitchen waste reached 44,969 kg, with a fresh maggot production of 5,644 kg. The analysis results showed that the use of BSF larvae had a positive and significant effect on the achievement of fresh maggot bioconversion production, as evidenced by a significance value of 0.001 (<0.05) and a calculated t-value of 8.793 (>2.306). The research findings also indicated that the scale and quality of kitchen organic waste play a significant role in increasing the effectiveness of bioconversion. This study concluded that the use of BSF larvae is an effective and sustainable method in processing kitchen organic waste and has the potential to support waste reduction while meeting the need for high-protein animal feed.

This study aims to analyze the influence of the @starbucksindonesia account's use of Instagram as a communication medium on brand image following the pro-Israel boycott. The boycott arose from Starbucks' alleged involvement in the Israeli-Palestinian conflict, which triggered a decline in its reputation and negative sentiment among Indonesians. In this situation, Instagram, as a visual-based social media platform, was utilized as a primary means of shaping public opinion and responding to the crisis. The study employed a quantitative approach using an online questionnaire survey. Respondents were 100 followers of the @starbucksindonesia Instagram account, aged 18–35, and former Starbucks customers. Data analysis was conducted using validity and reliability tests, simple linear regression, t-tests, and coefficients of determination using SPSS version 27. The results showed that all research instruments were valid and reliable. The main finding demonstrated that Instagram use had a statistically significant effect on Starbucks' brand image. The coefficient of determination value indicated a strong relationship, indicating that the majority of changes in respondents' perceptions were influenced by communication via Instagram. This research supports the Uses and Effects theory, which states that social media not only serves as an information provider but also has the ability to shape consumer perceptions and attitudes. Therefore, Instagram plays a strategic role in digital communications for crisis management and brand image restoration.

Abstract. The development of digital media, especially YouTube, has made this platform not only a means of entertainment, but also a source of information, education, and self-reflection for students. Viewer satisfaction in consuming YouTube content is influenced by the quality of content presented by creators. This study aims to evaluate the impact of the quality of Nadia Omara's YouTube channel content on viewer satisfaction among students at Muhammadiyah University Kotabumi. This study applies a quantitative approach through a survey method. Data were collected through a closed questionnaire with a Likert scale distributed to 98 respondents selected using purposive sampling. The independent variable in this study is content quality, while the dependent variable is viewer satisfaction. Data analysis was conducted through validity testing, reliability testing, linearity testing, and simple linear regression analysis. Hypothesis testing was performed using the t-test (partial test) with the help of SPSS version 26 software. The results showed that the quality of Nadia Omara's YouTube channel content had a positive and significant effect on viewer satisfaction. This is evidenced by a regression coefficient value of 0.865 and a t-value of 11.937 with a significance level of 0.000 (< 0.05). These findings support the Uses and Gratifications Theory and Expectation Confirmation Theory, which emphasize the active role of the audience in evaluating media based on the fulfillment of needs and conformity with expectations empirically among college students.

This study aims to analyze the influence of auditor competence, independence, and the use of audit technology on the quality of internal audits of Regional Inspectorates and their impact on the accountability of regional financial governance. Using a quantitative approach, this study involved 154 internal auditors from three regions who were analyzed using an explanatory survey method. The data analysis method used was multiple and simple linear regression to test the relationship between variables. The results showed that auditor competence had a positive and dominant influence on internal audit quality (β = 0.402, p = 0.000), independence also had a positive influence (β = 0.298, p = 0.000), while the use of audit technology had a limited positive influence (β = 0.187, p = 0.011). Furthermore, audit quality was proven to have a significant influence on the accountability of regional financial governance with a value of β = 0.588 and R² = 0.531. These findings confirm that better internal audit quality, influenced by higher auditor competence, strong independence, and more optimal utilization of audit technology, is a key prerequisite for achieving accountability in regional financial governance.

Differences in students’ levels of learning interest are often associated with their understanding of religious values, one of which is the understanding of hadiths concerning the virtues of knowledge. Hadiths emphasizing the virtues of knowledge are believed to stimulate interest in the learning process. This study aims to examine the influence of students’ understanding of hadiths on the virtues of knowledge on their learning interest at STDI Imam Syafi’i Jember. This research employed a quantitative approach with a correlational design. A total of 130 students were selected as respondents using simple random sampling. The research instruments were tested for validity and reliability, yielding Cronbach’s alpha values of 0.838 for the variable of understanding the hadiths on the virtues of knowledge and 0.884 for the learning interest variable. The normality test using Shapiro–Wilk produced a value of 0.097, indicating that the data were normally distributed, while the heteroscedasticity test showed a significance value of 0.968, confirming that the regression model was appropriate for use. The regression analysis revealed a significance value of p = 0.001 and a coefficient of determination (R²) of 0.362. This indicates that understanding the hadiths on the virtues of knowledge has a positive influence of 36.2% on students’ learning interest, while the remaining 63.8% is influenced by other factors. These findings affirm that understanding the values contained in hadiths on the virtues of knowledge plays an important role in enhancing students’ learning interest.

Micro, Small, and Medium Enterprises (MSMEs) are a vital pillar of the Indonesian economy, contributing 61% to GDP and employing 97% of the workforce. Despite their importance, MSMEs face a high failure rate of 78–80%, with financial management problems accounting for 82% of failures. This study aims to analyze and prove the influence of risk management on the success of entrepreneurial efforts in MSMEs, while also measuring its contribution in explaining variations in business success. Using a quantitative approach with a survey method, the research involved 100 purposively selected respondents who met criteria of operating for at least two years and employing at least one worker. Data analysis included validity and reliability tests, classical assumption tests, simple linear regression, t-test, and coefficient of determination (R²). Results confirmed that all instruments were valid and reliable, with data meeting normality and heteroscedasticity assumptions. Regression analysis produced the equation Y = 5.428 + 0.724X, showing that risk management positively influences business success. The t-test confirmed significance, while R² = 0.403 indicated that risk management explains 40.3% of success variation. The findings conclude that effective risk management significantly enhances MSME sustainability and entrepreneurial success.

The game industry in Indonesia has shown significant growth in recent years, along with the increasing public interest in high-quality video games. AAA (triple-A) games such as Grand Theft Auto VI (GTA VI) rely heavily on trailers as their primary promotional tool to introduce the game’s atmosphere, visual quality, and complex storytelling. GTA is widely recognized as a pioneer in realistic visuals, deep narratives, and social criticism delivered through iconic storytelling, making it highly appealing to potential consumers. This study aims to examine the influence of visual narrative in the GTA VI trailer on consumers’ purchase intention within the Indonesian GTA V Roleplay Facebook community. The theoretical framework is based on Marketing Communication Theory, Visual Narrative Theory with the dimensions of clarity, realism, dynamism, and continuity, as well as Purchase Intention Theory consisting of transactional, referential, preferential, and exploratory intentions. A quantitative approach was employed using a survey method, with questionnaires as the data collection instrument. The sample was selected using simple random sampling and calculated using the Slovin formula with a 5% margin of error, resulting in 92 respondents. The results indicate that the visual narrative variable achieved the highest mean score in the realism dimension (3.29), while purchase intention recorded the highest mean score in the transactional intention dimension (3.79). Simple linear regression analysis reveals that visual narrative has a significant influence on purchase intention, with a correlation coefficient (R) of 0.918. The coefficient of determination (R²) of 0.843 indicates that 84.3% of purchase intention is influenced by visual narrative, while the remaining 15.7% is affected by other factors beyond this study.

Social media has become an alternative space for emotional expression among university students, particularly as a medium for sharing personal problems or emotional distress. This study aims to examine the effect of social media use as a venting platform on the mental health of students at STAIN Mandailing Natal. A quantitative associative research design was employed, involving 25 fifth-semester students as respondents. Data were collected using a Likert-scale questionnaire measuring the intensity of social media venting behavior and mental health indicators, including stress, anxiety, mood, and self-confidence. The data were analyzed using descriptive statistics and inferential tests, including correlation and simple linear regression. The findings indicate that social media use as a place for venting has a significant relationship with students’ mental health. Positive responses received through social media tend to improve emotional well-being, while negative responses may increase stress and anxiety levels. These findings suggest that social media can function both as a supportive and risky environment for students’ mental health, depending on how it is used. Therefore, students are encouraged to use social media wisely, and educational institutions are advised to provide mental health literacy and guidance related to healthy social media use.

This study aims to examine the relationship between Corporate Social Responsibility (CSR) disclosure and profitability with firm value. The research was conducted on companies in the oil, gas, and coal sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The independent variables in this study are corporate social responsibility disclosure and profitability, while firm size is employed as a control variable. Firm value is proxied by Price to Book Value (PBV), whereas profitability is measured using Return on Equity (ROE). This study is grounded in Stakeholder Theory and Signaling Theory to explain the relationships among the variables. The sample was determined using purposive sampling, resulting in 29 companies. The data analysis techniques applied include Pearson correlation analysis and multiple linear regression to examine both the simple relationships and the effects of corporate social responsibility disclosure and profitability on firm value. The results indicate that corporate social responsibility disclosure has a negative relationship with firm value, while profitability shows a positive and significant relationship with firm value.

The development of digital technology has brought changes to the learning process in schools, so that the use of digital media has become one of the efforts to increase students' interest in learning. This study aims to determine the effect of digital media on students' interest in learning at Budisatrya Private High School. This study uses a quantitative approach with a survey method. The research subjects were 10th grade students at Budisatrya Private High School with a total of 32 respondents. The research instrument was a Likert scale questionnaire consisting of 9 statements for the digital media variable and 7 statements for the student learning interest variable. Data analysis techniques included validity testing, reliability testing, normality testing, and simple linear regression analysis. The results showed that all statement items were valid and reliable. Normality testing showed that the data was normally distributed. The regression analysis results showed a significance value of 0.003, which is less than 0.05, so it can be concluded that digital media has a significant effect on student learning interest at Budisatrya Private High School. This study is expected to be a consideration for teachers and schools in optimizing the use of digital media in the learning process.

The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on auditor independence using quantitative research methods. Data were obtained through variable measurements using structured instruments which were then processed and analyzed using the SPSS application through validity tests, reliability tests, simple linear regression analysis, and t-tests to determine the significance of the influence between variables. The results of the study indicate that professional ethics has a positive and significant influence on auditor independence, where the stronger the application of ethical principles, the higher the level of auditor independence in carrying out their professional duties. The conclusion of this study confirms that the consistent application of professional ethics is a fundamental factor in maintaining auditor objectivity and preventing the recurrence of financial statement manipulation cases such as those that occurred at PT Garuda Indonesia Tbk.

Consumptive behavior among college students has increased along with the development of social media that plays a role in shaping modern lifestyles. This study was conducted to determine the effect of Instagram social media use and hedonistic lifestyle on the consumptive behavior of female students in the Culinary Arts Education Study Program, Universitas Negeri Medan. The study used a quantitative approach with multiple regression analysis methods. Data were obtained by distributing questionnaires to 52 respondents selected using a simple random sampling technique. The results showed that Instagram social media use had a significant effect on consumptive behavior with a significance value of 0.049, while hedonistic lifestyle had a more dominant effect with a significance value of 0.000. Simultaneously, both variables had a positive and significant effect on consumptive behavior with an R² value of 0.418, meaning that 41.8% of the variation in consumptive behavior was explained by these two variables. Based on these results, it was concluded that the higher the use of Instagram social media and hedonistic lifestyle, the greater the tendency of students to behave consumptively.

This study aims to analyze the effect of the unemployment rate on economic growth in Riau Islands Province in 2024 using a descriptive–quantitative approach based on official data published by Statistics Indonesia (BPS). The analysis was conducted through year-on-year and quarter-to-quarter measurements of Gross Regional Domestic Product (GRDP), as well as the dynamics of the Open Unemployment Rate (OUR) throughout the year. The findings show that the average economic growth of the province in 2024 reached 5.02 percent, while the unemployment rate decreased from 6.94 percent in February to 6.39 percent in August. Pearson correlation analysis resulted in r = –0.98 (p < 0.05), indicating a very strong negative relationship between unemployment and GRDP growth. Meanwhile, the simple linear regression model produced the equation Ŷ = 5.45 – 0.22X with an R² of 0.96, implying that 96 percent of the variation in economic growth can be explained by changes in the unemployment rate. These findings are consistent with Okun’s Law, suggesting that increased industrial and trade activities in the province contribute to reducing unemployment. The study concludes that strengthening sectoral job creation, improving labor productivity, and enhancing labor market monitoring are crucial to support inclusive and sustainable economic growth in the Riau Islands Province.

The high level of job dissatisfaction reported by 41% of workers in Indonesia poses a serious challenge for companies, as it can potentially increase turnover and decrease productivity. This phenomenon underscores the importance for PT Nanda Putra, as a company operating in a competitive industry, to identify factors that enhance job satisfaction. This research aims to analyze the influence of organizational justice, work environment, and rewards on job satisfaction. This study utilized a quantitative approach with a causal-associative design and included 80 respondents chosen through simple random sampling. Primary data were gathered through a Likert-scale questionnaire and analysed using multiple linear regression with the aid of SPSS software. The results of the analysis show that organizational justice, work environment, and rewards collectively exert a significant positive effect on job satisfaction (p < 0.05). Based on these findings, it is recommended that the company strengthen procedural and informational justice, improve the safety and comfort of the work environment, and implement a fair and meaningful reward system as strategic measures to enhance job satisfaction.

Science learning at the Islamic junior high school level still faces challenges in improving student learning outcomes because the learning process tends to be teacher-centered and lacks active student involvement. This condition requires the implementation of a learning model that can encourage cooperation, responsibility, and student involvement in the learning process. This study aims to determine the effect of the Jigsaw cooperative learning model on the science learning outcomes of students at MTs Raudhatul Faizin. This study uses a quantitative approach with a correlational design. The research subjects consisted of 30 students who were used as the research sample. Data were collected through a four-point Likert scale closed questionnaire to measure the implementation of the Jigsaw cooperative learning model and students' science learning outcomes. Data were analyzed using simple linear regression analysis techniques. The results showed that the Jigsaw cooperative learning model had a significant effect on students' science learning outcomes. This finding indicates that the better the implementation of the Jigsaw cooperative learning model, the better the students' science learning outcomes. The implications of this study emphasize the importance of implementing the Jigsaw cooperative learning model as an alternative effective learning strategy to improve the quality of science learning in Islamic junior high schools.

Fore Coffee's #FOREsponsible campaign prioritizes the principle of environmental conservation. They collaborate specifically with a company called Robries, which processes plastic waste into valuable products such as furniture and home decor. This study aims to determine how much influence the #FOREsponsible public relations campaign message has on Fore Coffee's brand image. The theory used is the Campaign Message theory (variable X) in accordance with Venus's research (2019), with indicators including Message Content, Message Structure, and Message Frame. Brand image (variable Y) is measured based on the dimensions of strength, favorability, and uniqueness in accordance with Keller's theory (2013). This study uses a quantitative approach with a survey method, namely by distributing questionnaires to 94 samples selected using the Slovin formula, probability sampling techniques, and simple random sampling methods. The collected data were then analyzed using simple linear regression techniques. The results of the analysis show the influence of variable X (Campaign Message) on variable Y (Brand Image). From the results of simple linear regression, the R Square value (coefficient of determination) was obtained at 63.3%, which means that approximately 63.3% of the influence on Fore Coffee's brand image comes from the #FOREsponsible campaign message on Instagram. While the remaining 37.7% is influenced by other factors not covered in this study. This proves that the campaign message has a significant influence on Fore Coffee's brand image.

This study aims to analyze corn consumption substitution as an alternative carbohydrate source and to measure the demand elasticity of corn in response to fluctuations in corn and rice prices at Ciawitali Market, Garut Regency. Primary data were collected through observations and interviews, along with secondary data from West Java Central Statistics Agency processed using simple linear regression and cross-elasticity analysis with SPSS. Results show that changes in corn prices explain 99.7% of variation in corn demand with a positive coefficient of 0.827, indicating a substitution effect with rice, which experienced a concurrent price increase. The cross-elasticity value of 1.64 confirms the elastic substitution relationship between corn and rice. These findings highlight the potential of corn as a substitute for rice in maintaining stable food consumption despite fluctuations in staple commodity prices.