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The efficiency of investment decisions is one of the core axes in the success of organizations and the sustainability of their business, especially in light of the dynamic and complex business environment. In this context, the integrated role of both accounting and financial management systems is highlighted, as the harmony between them is a key pillar in providing accurate, real-time, and analytical data that supports the investment decision maker and reduces the degree of uncertainty and risks associated with investments. This research aims to analyze the impact of the integration between accounting systems and financial management on the quality and efficiency of investment decisions within institutions, with a focus on the nature of the causal relationship between the two variables. A conceptual model has been built that illustrates the interaction between the financial information generated by the accounting system and the analytical tools provided by the financial department, which contributes to raising the efficiency of strategic decisions related to investment. To achieve the objectives of the study, a descriptive-analytical approach supported by a standard analysis using a simple linear regression model was adopted on field data extracted from an intentional sample of financial officials in the banking and investment sector. The results showed that there is a statistically significant positive effect of the integration of accounting and financial management systems in enhancing the efficiency of investment decisions, as the model showed that integration contributes more than 50% to the explanation of changes in the quality of investment decisions. The study reached a number of important findings, the most prominent of which is that the lack of integration or poor coordination between accounting and financial management leads to delays in decisions or making them based on incomplete or contradictory information. Effective integration enables organizations to allocate resources more efficiently and evaluate investment alternatives in a thoughtful manner. The study concluded with a set of recommendations, most notably the need to develop the digital infrastructure of accounting and financial systems, adopt a unified system for data exchange, enhance the culture of teamwork between accounting and financial management units, in addition to activating the use of predictive financial analysis techniques to raise the level of accuracy in investment decisions.

Environmental issues are becoming increasingly urgent, particularly the worsening clean water crisis, which requires effective mass communication to raise awareness and encourage community involvement. Social media has emerged as a strategic platform for disseminating information and promoting environmental actions. PandawaraGroup, a dedicated TikTok account focusing on environmental issues, utilizes persuasive communication to encourage positive actions. This study aims to examine the influence of persuasive communication by the @PandawaraGroup TikTok account on followers’ interest in participating in social actions. The research employed a quantitative method with data collected through an online questionnaire (Google Form) distributed to 100 respondents who are followers of the account. Data analysis was conducted using simple linear regression along with descriptive tests, validity, reliability, and dimensional analysis. The findings reveal that persuasive communication from @PandawaraGroup has a moderate influence on followers’ interest in engaging in social actions. Based on these results, the study suggests that @PandawaraGroup should strengthen follower engagement through active interactions, such as responding to comments and direct messages, as well as organizing regular Q&A or discussion sessions. Furthermore, diversifying content with creative approaches is essential to maintain audience interest and relevance. These strategies are expected to enhance the effectiveness of @PandawaraGroup in promoting environmental awareness and public participation.

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 determine and analyze the influence of competence and work dicipline on teacher performance at SMKN 1 Woha. This study is a quantitative study and the type of reseach is assosiative with the population in this study being all teachers at SMKN 1 Woha. The sampling technique is purposive sampling totaling 38 PNS teachers, while the data collection technique uses observation, interviews, literature studies and questionnaires measured using a 5-point likert scale and then distributed to 38 teacher respondents who have PNS status at SMKN 1 Woha. The data analysis method used in this study is multiple linear regression analysis then analyzed using SPSS version 24 for windows. The results of this study state that: 1) There is a significant influence between competence on teacher performance at SMKN 1 Woha. 2) There is a significant influence between work discipline on teacher performance at SMKN 1 Woha. 3) There is a significant influence between competence and work discipline on teacher performance at SMKN 1 Woha.

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 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.

Employee performance is not merely a benchmark stipulated by an organization; rather, it constitutes a pivotal determinant that substantially contributes to the attainment of corporate objectives and long-term sustainability. Superior performance illustrates the extent to which employees are capable of executing their designated responsibilities, which subsequently exerts a direct influence on organizational productivity, efficiency, and growth trajectory. Among the multidimensional variables affecting performance, two particularly salient aspects are work discipline and work motivation. Discipline functions as a regulatory mechanism that ensures adherence to established norms, policies, and operational procedures, while motivation operates as an internal drive that fosters persistence, engagement, and consistency in accomplishing tasks. Collectively, these two dimensions are assumed to exert a decisive influence on performance outcomes. The present study endeavors to examine the impact of work discipline and work motivation on employee performance within CV Arga Jaya, located in Depok City. Employing a quantitative research design, this investigation utilizes multiple linear regression analysis facilitated through SPSS version 27. The study encompasses a population comprising employees from both administrative and operational divisions, yielding a total of 43 valid respondents. Data were elicited through the administration of structured questionnaires as the principal instrument. The empirical results reveal that work discipline (X1) and work motivation (X2) simultaneously exert a significant influence on performance (Y), corroborated by an F-count of 6.38 exceeding the F-table value of 3.23 with a significance level of 0.004. Partial analysis indicates that work discipline (X1) has a significant positive impact, with a T-count of 2.377 surpassing the T-table threshold of 2.021. Conversely, work motivation (X2) demonstrates no significant partial effect, as evidenced by a T-count of 1.339 and a significance level of 0.188. The coefficient of determination (R²) of 0.242 suggests that 24.2% of the variation in performance is explained by these factors, whereas 75.8% is attributable to variables beyond the scope of this study.

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.

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.

This study aims to analyze the influence of leadership style and work productivity on employee performance both partially and simultaneously. This study uses a quantitative approach with a saturated sampling method on the entire population of DPMPTSP employees totaling 59 respondents. Data were collected through questionnaires and analyzed using multiple linear regression and validity, reliability, T-test, F-test, and coefficient of determination tests with the help of SPSS software version 21. The results of the t-test that leadership style (X1) has a significant effect on work performance, can be seen from the calculated t value of 3.365> t table 2.003 and a significance value of 0.001 <0.05, Work productivity (X2) has a significant effect on performance obtained a calculated t value of 2.333> t table 2.003 and a significance value of 0.023 <0.05. The f test obtained a calculated f value of 30.680 > f table 3.16 and a significance value of 0.000 < 0.05, so it can be concluded simultaneously that leadership style and work productivity have a significant effect on employee performance. Leadership style contributes an influence of 47.6%, work productivity of 42.6%, and both simultaneously explain 52.3% of employee performance variables. These findings provide strategic recommendations for government agencies to improve employee performance through strengthening leadership and increasing work productivity.

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).

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.

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 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.

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.

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 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.

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.