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this study aims to evaluate the impact of capacity building for village officials in Anjir Seberang Pasar I Village on the effectiveness of village administrative and financial management following the implementation of Law No. 6 of 2014. The primary focus of the study is to measure changes in the competencies of village officials before and after the implementation of technical guidance, as well as the use of the Village Financial System (Siskeudes) application and Internet Banking Business. The research method used is qualitative with a case study approach, in which data collection was conducted through observation, interviews, and the completion of pre-test and post-test questionnaires by respondents consisting of the Village Secretary, Kaur, and Kasi. The results of the study indicate a significant increase in three key variables: perceived usefulness, perceived ease of use, and attitude toward using. Quantitatively, the average validation score from respondents reached 4.53 (on a 5.0 scale), which falls into the “Agree” category regarding the system’s effectiveness. Based on data analysis, the success rate of capacity building for village officials was recorded at 29.23%, with a final understanding rate reaching 91.33%. These findings indicate that practice-oriented and participatory training is capable of improving the technical skills and accountability of village officials in managing digital-based government administration. The integration of Siskeudes and digital banking has proven to have a positive impact on a safer and more transparent payroll system at the village level.

This study aims to determine the influence of promotion and location on purchasing decisions of Cho-Sik products at UPT Sikka Innovation Center Maumere. The research employed a quantitative method with a survey approach. The sample consisted of 100 respondents selected using purposive sampling from a population of 10,149 consumers. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) with the assistance of SPSS version 23. The results showed that the promotion variable obtained a perception score of 84.22% (very good), the location variable scored 83.96% (good), and the purchasing decision variable scored 87.90% (very good). The regression analysis produced the equation Y = 26.851 + 0.434X₁ + 0.307X₂. Partially, promotion had a positive and significant effect on purchasing decisions, with a t-value of 4.473 and a significance level of 0.001. Likewise, location had a positive and significant effect on purchasing decisions, with a t-value of 3.343 and a significance level of 0.004. Simultaneously, promotion and location had a positive and significant effect on purchasing decisions, as indicated by an F-value of 8.264 and a significance level of 0.000. The coefficient of determination (R²) was 0.146, indicating that promotion and location explained 14.6% of the variation in purchasing decisions, while the remaining 85.4% was influenced by other factors not examined in this study. Therefore, it can be concluded that promotion and location have a positive and significant influence on purchasing decisions of Cho-Sik products at UPT Sikka Innovation Center Maumere.

This study aims to analyze the effect of renewable energy, energy consumption, and Gross Domestic Product (GDP) per capita on carbon dioxide (CO2) emissions in Indonesia for the period 1995-2024. This study uses secondary data over time (time series) with the Ordinary Least Square (OLS) multiple linear regression analysis method corrected using the Newey-West Heteroskedasticity and Autocorrelation Consistent (HAC) approach. The results show that renewable energy does not have a significant effect on CO2 emissions, which is caused by the still low share of renewable energy in the national energy mix which only reaches 10.95% in 2024. Energy consumption has a positive and significant effect on CO2 emissions, where every 1% increase in energy consumption increases CO2 emissions by 84.23%. Gross Domestic Product (GDP) per capita has a positive and significant effect on CO2 emissions. Every 1% increase in GDP per capita increases CO2 emissions by 35.03%, indicating that Indonesia remains on the EKC curve. Simultaneously, all three variables have a significant effect, with an adjusted R-squared value of 53.63%. This finding confirms that Indonesia's energy mix, still dominated by fossil fuels, is a major factor in high carbon emissions. Comprehensive energy efficiency policies, accelerated renewable energy transitions, and greener and more sustainable economic growth strategies are needed.

Background: Acute respiratory infection (ARI) remains a major public health concern, particularly in primary care settings. Lifestyle factors such as dietary patterns and physical activity are increasingly recognized as potential contributors to respiratory health. Objective: This study aimed to examine the association between dietary patterns, physical activity, and ARI among primary care patients in East Halmahera, Indonesia. Methods: A cross-sectional study was conducted at a primary health care facility in East Halmahera, Indonesia, from January to February 2026, involving 106 respondents selected using a total sampling technique. Data were collected using structured questionnaires and medical records. Variables included sociodemographic characteristics, dietary patterns, physical activity, and ARI status. Data were analyzed using descriptive statistics and Chi-square tests with a significance level of p < 0.05. Results: The prevalence of ARI among respondents was 77.4%. Bivariate analysis showed that dietary patterns (p = 0.006) and physical activity (p = 0.015) were significantly associated with ARI. In contrast, age, gender, marital status, education level, employment status, smoking, and alcohol consumption were not significantly associated with ARI (p > 0.05). Conclusion: Dietary patterns and physical activity were significantly associated with ARI among primary care patients in East Halmahera. These findings highlight the importance of lifestyle-related factors in addressing respiratory infections at the primary care level.  

This study aims to analyze the influence of copywriting, visual marketing promotion, and community management on the success of local brand campaigns in Bandar Lampung through the Facebook Pro platform. The research is based on the increasing use of social media as a digital marketing tool by local brands in the fashion and culinary sectors; however, campaign outcomes remain inconsistent. This study employs a quantitative approach using a survey method by distributing questionnaires to business owners and administrators of Facebook Pro accounts of local brands in Bandar Lampung. Multiple linear regression analysis is used to examine both partial and simultaneous effects among variables. The findings indicate that copywriting, visual marketing promotion, and community management have significant partial and simultaneous effects on the success of local brand campaigns. These results confirm that the integration of persuasive messaging, high-quality visual content, and active community engagement plays a crucial role in enhancing engagement, visibility, and overall digital campaign effectiveness. This study provides practical implications for SMEs in optimizing marketing strategies through Facebook Pro and contributes academically to the development of integrated marketing communication studies in social media contexts.

Neonatal sepsis is a major factor contributing to morbidity and mortality in newborns. C-Reactive Protein (CRP) and leukocytes are laboratory tests used as indicators of inflammation. This study aims to determine the relationship between C-Reactive Protein levels and leukocyte profiles in neonatal sepsis patients. The research method used was an observational analytic with a cross-sectional approach. Neonatal sepsis at PKU Muhammadiyah Yogyakarta in the period 2021-2026 consisted of 30 samples using a total sampling technique. The distribution of respondents was dominated by male gender compared to female gender, who had a low birth weight <2,500 grams. Based on the study, normal CRP levels were found in 21 respondents, which was caused by a delay in increasing CRP levels. Leukocytes had high levels in 18 respondents. Leukocytes are an initial phase of examination in detecting inflammation that does not require a long time, have several different morphological types in detecting inflammation in the body. This study shows that the most dominant increase in leukocyte levels is found in eosinophils and neutrophils. Based on medical record data at PKU Muhammadiyah Hospital Yogyakarta, analysis using the Spearman correlation test yielded a correlation coefficient of 0.261 with a significance value of 0.164 (p > 0.05). The results showed no significant relationship between the studied variables, with a positive direction and weak correlation strength. The conclusion of this study is that there is no significant relationship between C-Reactive Protein levels and leukocyte profiles in neonatal sepsis patients.

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

Accounting students’ job readiness is a crucial issue in facing the demands of an increasingly digitalized professional world. This study evaluates the role of Accounting Information Systems (AIS) use, accounting competencies, and digital literacy in shaping student job readiness. A quantitative approach using survey method was applied to 153 accounting students at private universities in Surakarta City who had taken courses related to Accounting Information Systems. Data were analyzed using multiple linear regression. The study findings indicate that these three variables significantly contribute to job readiness. Individually and collectively, mastery of technical competencies and digital skills is positively correlated with increased student readiness to enter the workforce. This underscores the importance of integrating accounting skills and technological literacy into yhe learning process. This study was limited to accounting students at privet universities in Surakarta City, so the results cannot be broadly generalized to the entire accounting student population

Neonatal sepsis is a major factor contributing to morbidity and mortality in newborns. C-Reactive Protein (CRP) and leukocytes are laboratory tests used as indicators of inflammation. This study aims to determine the relationship between C-Reactive Protein levels and leukocyte profiles in neonatal sepsis patients. The research method used was an observational analytic with a cross-sectional approach. Neonatal sepsis at PKU Muhammadiyah Yogyakarta in the period 2021-2026 consisted of 30 samples using a total sampling technique. The distribution of respondents was dominated by male gender compared to female gender, who had a low birth weight <2,500 grams. Based on the study, normal CRP levels were found in 21 respondents, which was caused by a delay in increasing CRP levels. Leukocytes had high levels in 18 respondents. Leukocytes are an initial phase of examination in detecting inflammation that does not require a long time, have several different morphological types in detecting inflammation in the body. This study shows that the most dominant increase in leukocyte levels is found in eosinophils and neutrophils. Based on medical record data at PKU Muhammadiyah Hospital Yogyakarta, analysis using the Spearman correlation test yielded a correlation coefficient of 0.261 with a significance value of 0.164 (p > 0.05). The results showed no significant relationship between the studied variables, with a positive direction and weak correlation strength. The conclusion of this study is that there is no significant relationship between C-Reactive Protein levels and leukocyte profiles in neonatal sepsis patients.

This study aims to determine the influence of leadership style and organizational culture on the loyalty of the HIPMI Parepare Commissariat, Makassar State University (UNM) administrators. The research variables consist of leadership style as the first independent variable (X₁), organizational culture as the second independent variable (X₂), and administrator loyalty as the dependent variable (Y). The study population was all 40 active HIPMI Parepare Commissariat administrators at UNM during the study period. The sampling technique used was saturated sampling (census), thus the entire population was included as respondents. Data were obtained through questionnaires and analyzed using multiple linear regression with the help of SPSS. The results show that leadership style has a positive and significant effect on administrator loyalty, organizational culture has a positive and significant effect on administrator loyalty, and simultaneously, both leadership style and organizational culture have a significant effect on administrator loyalty. These findings indicate that the more effective the leadership style implemented and the stronger the organizational culture developed, the higher the level of administrator loyalty to the organization. The synergy between participatory leadership and a healthy organizational culture can create a conducive organizational environment, increase commitment, and strengthen organizational sustainability.

Pastoral care within the Voice of Truth Gospel Church throughout North Sumatra has experienced a decline in quality in fostering the maturity of faith and the spiritual life of the congregation. The purpose of this study is to determine the extent to which emotional intelligence influences the quality of pastoral care within the Voice of Truth Gospel Church throughout North Sumatra. This study uses a quantitative approach. The data obtained were analyzed using simple linear regression techniques. This study proves that: Based on data reduction, it is known that the emotional intelligence of pastors, administrators, and servants of the Voice of Truth Gospel Church in the North Sumatra region is in the high category; Based on the results of data reduction, it is also known that the majority of respondents assess that pastoral care within the Voice of Truth Gospel Church throughout North Sumatra has been running quite effectively; Emotional Intelligence has a positive and significant effect on the variable of Pastoral Care Quality. This can be seen from the calculated t (8.857) > t table (1.65437) and Sig. (0.000) < 0.05, and based on the results of the coefficient of determination test, it is known that the Quality of Herding is influenced by the Emotional Intelligence variable with a value of 61.2% and the remaining 39.8% is influenced by other variables outside this study.

This study aims to analyze the unemployment rate in Indonesia during the 2024–2025 period using a linear regression approach based on data from the National Labor Force Survey (Sakernas). The variables used include the labor force, employed population, labor force participation rate (LFPR), and open unemployment rate (OUR). The results show that the labor force increased from 149.38 million in February 2024 to 155.27 million in November 2025, followed by an increase in employed population from 142.18 million to 147.91 million in the same period. Meanwhile, the open unemployment rate decreased from 4.76 percent in February 2025 to 4.74 percent in November 2025. The analysis indicates that the increase in labor force accompanied by higher employment absorption contributes to reducing unemployment, although the decline remains relatively small. Overall, the regression results show that labor market dynamics are influenced by the interaction between labor force growth and the economy’s capacity to absorb labor.

Micro, small, and medium enterprises (MSMEs) are crucial for driving regional economic expansion. Many MSMEs have not yet optimally utilized accounting data in selecting investments. This study aims to analyze the influence of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision-making among MSMEs in Semarang City. Using a quantitative approach, this study surveyed 80 MSMEs selected through purposive sampling. Data were obtained through questionnaires with a five-point Likert scale and analyzed using multiple linear regression with the help of SPSS after undergoing validity, reliability, and classical assumption tests. The results showed that partially accounting knowledge (t = 3.337; sig = 0.001) and entrepreneurial traits (t = 2.272; sig = 0.026) had a positive and significant effect on the use of accounting information, while subjective norms had no significant effect (t = -0.788; sig = 0.433). Simultaneously, the three independent variables significantly influence the use of accounting information (F = 5.306; p = 0.002) with a coefficient of determination (R²) of 0.173. This finding indicates that increasing accounting and entrepreneurial knowledge can encourage the use of accounting information in investment decision-making in MSMEs.

This study aims to analyze the effect of Digital visual marketing and Service Innovation, both partially and simultaneously, on the decision to rent Sikka traditional clothing at Meliana Collection. The background of this research is based on the unstable fluctuations in the number of rental transactions at the object of research, so a strategy is needed that can increase consumer appeal, especially through strengthening visual-based digital marketing and improving service quality. This study uses a quantitative approach with causal associative methods. The population in this study consists of all consumers who have rented traditional clothing at Meliana Collection. Determination of the number of samples was carried out using a probability sampling technique with the Slovin formula at a 10% error level, resulting in 88 respondents as the research sample. Data were collected through the distribution of questionnaires and further analyzed using descriptive analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test and F-test) using SPSS version 23 software. The results of the research partially (t-test) show that the Digital visual marketing variable has a positive and significant effect on rental decisions (t-count 2.955> 1.988; Sig 0.004). The Service Innovation variable also has a positive and significant effect on rental decisions and is proven to be the most dominant variable influencing consumer decisions (t-count 11.386 > 1.988; Sig 0.000). Simultaneously (F-test), the two independent variables have a significant combined effect on consumer rental decisions (F-count 77.606>2.71; Sig 0.000). The combination of the Digital visual marketing and Service Innovation variables contributes 64.6% (R Square 0.646) to rental decisions, while the remaining 35.4% is influenced by other factors or variables outside of this research model.

The rapid development of digital technology has encouraged businesses, including skincare brands, to utilize social media as an effective marketing platform. This study aims to analyze the influence of digital marketing strategies and social media content quality on consumer purchase decisions for skincare products. This research employs a quantitative associative approach. Data were collected through questionnaires distributed to 97 respondents, selected using the Slovin formula. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial (t-test) and simultaneous (F-test) hypothesis testing, as well as the coefficient of determination (R²), with the assistance of SPSS. The results show that digital marketing strategies have a positive and significant influence on consumer purchase decisions. Furthermore, the quality of social media content also has a positive and significant influence on purchase decisions. Simultaneously, both variables significantly affect consumer purchase decisions. These findings indicate that effective digital marketing strategies, along with informative, engaging, and credible social media content, can enhance consumer interest and positively influence their purchasing decisions regarding skincare products.

The purpose of this study is to examine the effect of Good Corporate Governance (GCG), financial performance, and Earning Per Share (EPS) on firm value. The object of this research consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period of 2021–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements as the primary source. The sample was selected using purposive sampling based on predetermined criteria, ensuring that only companies with complete data and consistent reporting were included in the analysis. The independent variables analyzed include the audit committee, independent commissioners, institutional ownership, Return on Assets (ROA), and Earning Per Share (EPS). Multiple linear regression analysis was used to process the data in this study, allowing the researchers to examine the simultaneous and partial effects of the variables on firm value. The findings indicate that firm value is significantly influenced by financial performance, particularly ROA, highlighting the importance of operational efficiency and profitability in enhancing shareholder wealth. While certain GCG variables such as institutional ownership showed positive influence, other elements like audit committees and independent commissioners produced mixed results, suggesting that governance mechanisms may have varying effects depending on organizational context. Meanwhile, EPS demonstrated inconsistent results in relation to firm value, implying that market perceptions of earnings may not fully capture the impact on overall firm valuation. This study provides insights for policymakers, investors, and corporate managers on the relative importance of governance and financial indicators in value creation for state-owned enterprises.

This study aims to determine and analyze the effect of entrepreneurial knowledge and entrepreneurial skills on business success in Micro, Small, and Medium Enterprises (MSMEs) in Aesesa District, Nagekeo Regency. The background of this research is driven by fluctuations in MSME performance, unstable turnover, suboptimal management, low customer satisfaction, and limited practical skills and knowledge. This study utilizes a quantitative approach with a causal associative method. The population consists of all 3,705 active MSMEs in Aesesa District. The sampling technique used was purposive sampling with specific criteria, and the sample size was calculated using the Slovin formula with a 10% margin of error, resulting in exactly 100 respondents. Data collection was conducted via structured questionnaires with a 1–5 Likert scale. Data analysis techniques include descriptive statistics, validity and reliability tests, classical assumption tests (multicollinearity, heteroscedasticity, and normality), multiple linear regression analysis, t-test, F-test, and coefficient of determination administered through SPSS. The multiple linear regression analysis yielded the equation Y = 12.450 + 0.412X1 + 0.385X2. The partial test (t-test) demonstrates that entrepreneurial knowledge has a positive and significant effect on business success (t count 4.120 > t table 1.984, sig 0.000). Entrepreneurial skills also exert a positive and significant impact on business success (t count 3.850 > t table 1.984, sig 0.000). Simultaneously (F-test), entrepreneurial knowledge and entrepreneurial skills have a significant combined effect on business success with F count 38.450 > F table 3.09. The coefficient of determination (Adjusted R Square) value of 0.442 indicates that the variation in business success is influenced by both independent variables by 44.2%, while the remaining 55.8% is explained by external factors outside this research model.

This research aimed to: (1) describe purchasing decisions, price, and servicescape at Otto Coffee Truck Maumere, and (2) analyze the influence of price and servicescape on purchasing decisions at Otto Coffee Truck Maumere. This research used a quantitative approach using a survey method. Data collection techniques included observation, and the distribution of questionnaires to descriptive analysis, instrument testing, classical assumption testing, multiple linear regression analysis, partial testing (t-test), simultaneous testing (F-test), and the coefficient of determination (R2) with the assistance of statistical software. The Result of the research indicated that price had a positive but insignificant effect on purchasing decisions at Otto Coffee Truck Maumere. Meanwhile, the servoicescape variable had a positive and significant effect on purchasing decisiond. Simultaneously, price and servicescape had a positive and significant effect on purchasing decisions at Otto Coffee Truck Maumere. Therefore, Otto Coffee Truck Maumere should maintain a competitive pricing strategy and continue to improve the quality of uts servicescape to enhance consumers’ purchasing decisions.

This study aims to analyze the effect of Augmented Reality-based Virtual Try-On and consumer testimonials on purchase intention toward Maybelline foundation from an Islamic business perspective among Generation Z in Bandar Lampung. This research employs a quantitative approach using primary data collected through questionnaires distributed to 100 respondents. The data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). The results show that Virtual Try-On has a positive and significant effect on purchase intention. Consumer testimonials also have a positive and significant effect on purchase intention. Simultaneously, both variables significantly influence purchase intention. From an Islamic business perspective, the use of technology and consumer testimonials can serve as an effective marketing strategy while maintaining ethical principles such as transparency, honesty, and fairness. 

This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-Big Four audit firms. The results indicate that debt policy has a positive and significant effect on tax avoidance, while transfer pricing does not have a significant effect on tax avoidance. Audit quality is proven to moderate the relationship between debt policy and tax avoidance by weakening the effect. However, audit quality does not moderate the relationship between transfer pricing and tax avoidance. These findings suggest that corporate financing decisions through debt remain an important mechanism in tax planning practices, while audit quality plays a crucial role as an external monitoring mechanism in limiting aggressive tax avoidance behavior.