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Advances in technology and information have given rise to digital innovations such as e-commerce and social media, which have had a major impact on the beauty industry. One popular strategy is influencer marketing, which involves utilizing public figures to influence the purchasing decisions of audiences. In addition, product quality is also an important factor that determines consumer purchasing interest. This study aims to analyze the influence of influencer marketing and product quality on consumer purchasing interest in the Dricha Skincare brand. The method used is a quantitative approach with a survey of 81 respondents selected using the Slovin formula. The data were analyzed using multiple linear regression with tests for normality, multicollinearity, and heteroscedasticity. 

This study aims to analyze the influence of capital variables and production costs on the income of Micro, Small, and Medium Enterprises (MSMEs) in the Kediri area, East Java. The method used is a descriptive quantitative approach with data collection techniques through the distribution of questionnaires to MSME actors. Data analysis was performed using multiple linear regression with the help of SPSS software version 26. The results of the study show that both capital and production costs have a significant influence on the income of MSMEs. Capital plays a key role in supporting business operations and expansion, while production costs affect efficiency and profit margins. These findings indicate that increasing access to capital and optimal management of production costs can be an important strategy in increasing MSME income. This research provides practical contributions for stakeholders, including local governments and financial institutions, in designing policies for empowering MSMEs that are more targeted. In addition, the results of this study can be a reference for further research that focuses on other variables that also affect the performance of MSMEs. Thus, a deeper understanding of microeconomic factors can encourage the sustainable growth of the MSME sector in the Kediri area and its surroundings.

This study assesses the influence of organizational culture, physical work environment, and non-physical work environment on employee performance at UD. Sumber Rejeki. Organizational culture is understood as the values, norms, and patterns of behavior agreed upon by members. The physical work environment refers to tangible conditions such as layout, lighting, and cleanliness. The non-physical work environment relates to the psychological climate and social relationships in the workplace. The research design is quantitative with a census or saturated sample technique. All 32 employees were respondents. The instrument was compiled using a Likert scale. The data were processed using SPSS 25. The analysis stages included validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test for partial effects, f-test for simultaneous effects, and the coefficient of determination R². The partial test results showed that organizational culture did not have a significant effect on employee performance. Conversely, the physical work environment and non-physical work environment had a positive and significant effect. The simultaneous test confirmed that the three variables together had a positive and significant effect on performance. These findings indicate that improvements in physical aspects such as room comfort, equipment, and safety standards, as well as strengthening non-physical aspects such as supervisor support, role clarity, and communication, are more directly related to performance improvement than existing cultural characteristics. In practical terms, management needs to prioritize programs to improve the physical work environment and psychological climate, accompanied by periodic evaluations so that the impact can be measured against performance indicators.

Climate change driven by global warming has prompted companies to enhance transparency regarding the environmental impacts of their operational activities, particularly in the disclosure of carbon emissions. Such disclosure is essential to address stakeholder demands and to gain social legitimacy, in accordance with stakeholder theory, which serves as the foundation of this study. This research aims to empirically examine the effect of environmental performance, profitability, and institutional ownership on carbon emission disclosure among non-financial companies listed on the Indonesia Stock Exchange. The population of this study comprises non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sample was selected using a purposive sampling technique, resulting in 332 observations from 115 companies. The data analysis method employed is multiple linear regression analysis. The results reveal that environmental performance has a positive effect on carbon emission disclosure, indicating that the better the company’s environmental performance, the higher the level of carbon emission disclosure. Profitability and institutional ownership, however, have no significant effect on carbon emission disclosure.

This study investigates the impact of Employee Engagement and Work-Life Balance on Job Satisfaction among employees at the Depok City Land Office. The research employed purposive sampling to select participants, and data were collected directly through questionnaires distributed to the respondents. All research instruments underwent rigorous validity and reliability testing, confirming that the items were appropriate for further statistical analysis. Using multiple linear regression analysis, the study found that both Employee Engagement and Work-Life Balance significantly and positively influence Job Satisfaction, both individually and collectively. The results suggest that employees who are highly engaged in their work and who successfully manage a balance between professional responsibilities and personal life tend to experience higher levels of job satisfaction. The coefficient of determination (R²) of 0.567 indicates that 56.7% of the variability in Job Satisfaction can be explained by these two independent variables, while the remaining variation is attributable to other factors not covered in this study. These findings provide empirical support for the importance of fostering Employee Engagement and creating a supportive work environment that promotes Work-Life Balance as effective strategies for enhancing overall employee satisfaction. Practically, this research offers valuable insights for organizational management, particularly in designing reward systems, implementing career development programs, and establishing policies that help employees balance their work and personal lives. By focusing on these strategies, organizations can sustainably improve employee productivity, commitment, and loyalty.

The intense competition in the footwear industry requires companies to adopt effective marketing strategies to influence consumer purchasing decisions. This study aims to analyze the effect of brand image, product design, and price on consumer purchasing decisions for Bata products in Bima City. A quantitative approach was applied, with a sample of 96 respondents selected using accidental sampling. Data were collected through questionnaires and analyzed using validity tests, reliability tests, multiple regression analysis, t-tests, and F-tests with the SPSS program. The results show that brand image has no significant effect on purchasing decisions, while product design and price have a significant positive effect. Simultaneously, brand image, product design, and price significantly influence purchasing decisions for Bata products in Bima City. These findings highlight the importance of product design and price competitiveness in strengthening consumer purchase intentions.

This study aims to analyze the influence of communication between leaders and employees on improving employee performance at PT Bams Proceed Mandiri Jakarta. The background of this study is the problem of high employee turnover and increasing customer complaints in the 2023–2024 period. This condition indicates an indication of weak internal communication which has an impact on decreasing work quality and customer satisfaction. The research method used is a quantitative approach with a total sampling technique, where the entire population of 55 employees is used as the research sample. Primary data was collected through a questionnaire, while data analysis was carried out using a simple linear regression test using SPSS version 27. The research instrument has been tested for validity and reliability, and tested through classical assumptions to ensure more accurate analysis results. The results show that interpersonal communication, especially vertical communication carried out by leaders through instructions, directions, providing feedback, and awards, has a positive and significant effect on employee performance. These findings demonstrate that the more effective communication between leaders and subordinates, the higher the quality of work, punctuality, and employee commitment to the company. The study's conclusions emphasize that effective communication is not only a tool for conveying information, but also an important strategy in building harmonious working relationships, motivating employees, and increasing productivity. Therefore, companies need to strengthen their internal communication systems as part of their human resource management strategy.

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure and energy price volatility on stock returns of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. A quantitative approach was employed using multiple linear regression as the analytical method. The sample consisted of 10 energy companies selected through purposive sampling, based on the availability of sustainability reports, stock price data, and research completeness. The results indicate that ESG disclosure has a positive and significant effect on stock returns, suggesting that companies with higher sustainability transparency tend to gain stronger investor confidence. Energy price volatility also shows a positive and significant effect on stock returns, reflecting the sector’s sensitivity to global energy price dynamics. Simultaneously, both variables significantly influence stock returns, although the relatively low coefficient of determination implies that other factors should also be considered. This study highlights the importance of integrating internal factors (ESG) and external factors (energy price volatility) for investors when making investment decisions in the energy sector.

This study was conducted to evaluate and confirm hypotheses related to communication, work discipline, and work environment as determinants of employee performance at Pabrik Rokok Cengkir Gading Nganjuk. A quantitative approach with an associative method was adopted. The research utilized a non-probability sampling strategy, specifically the saturated sample method, by involving all 53 employees in the production section. Data were processed using SPSS version 26 and analyzed through validity, reliability, normality, linearity, multicollinearity, heteroscedasticity, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). Findings indicate that communication has a positive but insignificant effect on performance (Sig. 0.131 > 0.05). In contrast, work discipline significantly and positively influences performance (Sig. 0.016 < 0.05), while the work environment has a positive but insignificant effect (Sig. 0.052 > 0.05). On the other hand, communication, work discipline, and work environment together significantly affect employee performance (Sig. 0.000 < 0.05). The overall contribution of these three independent variables is 47.9%, with the remaining 52.1% explained by other unobserved variables.

This study investigates the use of experimental statistical analysis as an instructional approach to enhance students’ understanding of variable relationships in science learning. Many students tend to memorize experimental results without comprehending the underlying relationships between variables, resulting in limited analytical reasoning and superficial understanding. To address this issue, the present study explores how integrating basic statistical tools-such as mean, correlation, and regression-into experimental activities can strengthen conceptual comprehension, analytical reasoning, and scientific literacy. Grounded in constructivist and inquiry-based learning frameworks, the research emphasizes active engagement, where students participate in data collection, analysis, and interpretation to draw evidence-based conclusions. The study employed a quasi-experimental design involving science students divided into experimental and control groups. Both groups conducted similar laboratory experiments, but only the experimental group received explicit instruction in statistical analysis. Data were collected through pre-tests and post-tests to measure changes in students’ understanding of variable relationships. The results indicated a 25% improvement in the experimental group’s comprehension and reasoning ability compared to the control group. Students who applied statistical analysis demonstrated greater proficiency in interpreting data, identifying causal patterns, and connecting theoretical knowledge to experimental findings. In contrast, students taught through traditional narrative-based instruction showed minimal gains and relied heavily on memorization. The findings highlight the effectiveness of integrating statistical reasoning in promoting critical thinking, problem-solving, and scientific reasoning skills.

Fertility is a tangible result of the reproduction of a person or a group of women concerning the number of children born alive. One calculation for determining fertility in general is crude birth rate, crude birth rate is the number of live births in an area every 1.000 population at midyear. Eligible couples in Sumberagung Village as much as 1.476 inhabitants is still lower when compared with the village of Tawang and Duwet village, but it has the highest number of births. CBR Sumberagung village reached 11,72 and amounted to 7,81 so that CDR in the number of inhabitants amounted to 3,91. This reserach uses a study design parameters with the correlational approach and survey method. Sampling is done proportionally random sampling with respondents who ever married women amounted to 90 people. The dependent variable in this study is fertility, while the independent variables are age at first marriage, length of reproductive period, length of contraceptive use, infant mortality, education level, and income. The results of multiple linear regression analysis shows that together independent variables affect the dependent variable fertility. Partially age at first marriage, long reproductive period, duration of use of contraception, and education level affect the fertility while infant mortality and income level had no effect on fertility. The most dominant variable influence on fertility is a long period of reproduction and the smallest contribution is income level.

This study aims to analyze the influence of work-family conflict, job stress, and compensation on employee performance at PT Nusa Gas Pratiwi. A quantitative approach with a survey method was employed, and data were collected through questionnaires distributed to 35 permanent employees. The data were analyzed using multiple linear regression with SPSS software. The results indicate that work-family conflict, job stress, and compensation have a positive and significant effect on employee performance both partially and simultaneously. The coefficient of determination (R²) of 0.900 implies that these three variables explain 90% of employee performance variation, while 10% is influenced by other factors outside the model. These findings reinforce the Job Demand-Resource and Role Enrichment theories, suggesting that job stress and role conflict can become positive driving forces when balanced with fair compensation and organizational support. Therefore, maintaining equilibrium between psychological and economic factors is essential to enhance employee productivity and loyalty.

This study aims to examine the influence of auditor independence, audit experience, and professional expertise on audit quality in Public Accounting Firms located in Bali Province. Using a quantitative research design, data was collected through a structured questionnaire given to 30 active auditors selected by purposive sampling. All variables were measured using a five-point Likert scale, and data were analyzed using multiple linear regression. The findings show that the regression model is statistically significant, suggesting that independence, audit experience, and professional expertise together affect audit quality. The main results of the study show that professional expertise is the only variable that has a significant positive effect on audit quality, while audit independence and experience do not show partial significance. These results show that technical competence, mastery of standards, and professional capabilities play an important role in improving the effectiveness of audit procedures and the ability of auditors to detect material misrepresentations. This study concludes that strengthening the professional expertise of auditors is very important to improve audit quality. The implications of this study highlight the importance for Public Accounting Firms to optimize auditor development programs to ensure reliable financial reporting and maintain public trust.

This study aims to examine the impact of K-Pop celebrity worship on the psychological well-being of female adolescents in the Engene Medan Community. This quantitative research involved 60 respondents who are members of the community. Data were collected using a questionnaire and analyzed with SPSS 30 through validity and reliability tests, simple linear regression, t-test, F-test, and coefficient of determination (R²). The findings indicate that celebrity worship has a positive and significant effect on psychological well-being. The t-test produced a t-value (4.114) greater than the t-table (2.001) with a significance level of 0.001 < 0.05, while the F-test showed an F-value (16.921) exceeding the F-table (4.01) with the same significance level. The coefficient of determination (R²) of 0.226 shows that celebrity worship accounts for 22.6% of the variance in psychological well-being, while the remaining 77.4% is influenced by other factors not addressed in this study. This research concludes that involvement in celebrity worship activities, particularly at the entertainment-social level, can enhance positive feelings about oneself and improve overall psychological well-being. These findings reinforce the understanding that idolizing celebrities, as long as it remains within reasonable limits, can have a constructive impact on female adolescents.

Sustainable development is one of the main priorities in an effort to maintain a balance between economic growth, environmental sustainability, and social welfare. Green financial instruments such as Green Bonds and the implementation of Green Budget Tagging have emerged as important strategies in supporting the sustainable development agenda in Indonesia. This study aims to analyze the effect of green bonds and green budget tagging on the achievement of sustainable development. The method used is a quantitative approach with regression analysis, where green bonds and green budget tagging are independent variables, while sustainable development is the dependent variable. The data used are annual time series data from 2018-2023. Data processing was carried out using the SPSS 25 program. The results of the study indicate that partially Green Bonds do not have a significant effect on sustainable development in Indonesia (statistical t significance value 0.970 > 0.05). Green Budget Tagging has a significant effect on sustainable development in Indonesia (statistical t significance value 0.021 < 0.05). Simultaneously, both variables significantly influence sustainable development in Indonesia (F-statistic significance value 0.034 < 0.05). This finding indicates that optimizing green bond issuance and implementing green budget tagging can strengthen green financing and ensure budget allocation is more focused on sustainable programs. The implications of this research emphasize the importance of the government and related institutions' commitment to expanding green financial instruments as a key pillar in supporting inclusive and environmentally sound development in Indonesia.

This study aims to analyze the effect of audit quality and financial distress on the integrity of financial statements in financial and banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The integrity of financial statements is a critical factor in maintaining stakeholders’ trust in the financial information presented by companies. A quantitative approach is used in this study, employing multiple linear regression analysis. Audit quality is measured using audit opinions (Unqualified and Non-Unqualified), while financial distress is assessed using the Z-score method. In this study, audit quality did not affect the integrity of financial reports, while financial distress did. Audit quality and financial did. Audit quality and financial distress jointly affected the integrity of financial reports.

This study aims to examine the effect of financial inclusion, accounting information systems, and e-commerce on the financial performance of Micro, Small, and Medium Enterprises (MSMEs). MSMEs play a crucial role in supporting regional economic growth, thus enhancing financial performance is a crucial aspect. The study sample comprised 84 MSME owners in Sleman Regency, drawn using the snowball sampling technique. Data collection was conducted through online questionnaires using a Google Form link to facilitate respondents' completion and to broaden the reach of respondents. The data were analyzed using multiple linear regression with SPSS software to determine the extent of the interplay between the variables studied. The results indicate that financial inclusion has a positive effect on MSME financial performance. This indicates that the easier access for MSMEs to formal financial services, the better their financial performance. Similarly, accounting information systems have also been shown to have a positive effect, where the implementation of a good accounting system can improve the quality of transaction recording and financial decision-making. Conversely, e-commerce has not been shown to have a significant effect on MSME financial performance. This finding indicates that the use of e-commerce by MSMEs in Sleman is not optimal in supporting improved financial performance.

This study investigates the influence of advertising selling, sales promotion, and publicity on purchase decisions for Grab’s online transportation services, focusing on students of the Faculty of Economics at the Islamic University of Kadiri. In today’s competitive market, companies must employ creative promotional strategies to strengthen consumer purchasing behavior, especially for service-based products. Consumer engagement and trust are essential, as higher involvement in seeking information increases the likelihood of purchase. A quantitative research method was applied using multiple linear regression to analyze the effects of the three independent variables, both partially and simultaneously. The study population comprised all students of the Faculty of Economics, with purposive sampling used to select respondents who met specific criteria. Data were collected through structured questionnaires and processed statistically. The findings demonstrate that advertising selling, sales promotion, and publicity each exert a positive and significant influence on purchase decisions. Collectively, these promotional tools also have a significant simultaneous impact on consumer decision-making. The coefficient of determination (R²) is 0.757, showing that 75.7% of the variation in purchase decisions is explained by the three variables, while the remaining 24.3% is influenced by other factors not covered in this research. Overall, effective promotional strategies are proven to play an important role in shaping consumer purchase behavior in online transportation services.

Poverty, according to the World Bank (2000), is defined as "poverty is pronounced deprivation in well-being," meaning that poverty is the loss of well-being. This study aims to analyze the impact of income distribution inequality and the Human Development Index (HDI) on poverty in Indonesia. The research utilizes data sourced from the Central Statistics Agency (BPS) report. The study focuses on 34 provinces in Indonesia between 2022 and 2024, examining income inequality and human development quality. The data analysis method used is panel data regression, which allows for analyzing the effects of these variables simultaneously. The findings of this study are: (1) income distribution inequality has a significant impact on poverty levels, indicating that the higher the income inequality, the higher the poverty rate in Indonesia; and (2) the Human Development Index (HDI) also affects poverty levels. The higher the HDI, the lower the poverty rate, suggesting that improvements in education, health, and well-being can reduce poverty. These findings emphasize the importance of reducing income inequality and improving human development quality as effective strategies to decrease poverty in Indonesia. Policies focused on equitable development and improving the quality of life for communities are essential for achieving more widespread well-being across all provinces.

This study analyzes the effect of Firm Size (X1) and Sales Growth (X2) on Capital Structure (Y) in the Food and Beverage sector listed on the Indonesia Stock Exchange in 2020-2024. Capital Structure in this study is proxied by the Debt to Equity Ratio (DER), Firm Size is measured based on the natural logarithm of total assets, and Sales Growth is measured based on the annual Sales Growth rate. This research employs a quantitative method with a descriptive and verificative approach. The sample consists of 18 companies selected through purposive sampling based on specific criteria. The data used are secondary data in the form of annual financial statements obtained from the official website of the Indonesia Stock Exchange and the respective companies. The analytical techniques applied include the classical assumption test and multiple linear regression analysis. The results show that partially, Firm Size has no significant effect on Capital Structure with a value of 0.463, and Sales Growth has no significant effect on Capital Structure with a value of 1.317. Simultaneously, Firm Size and Sales Growth have no significant effect on Capital Structure with a value of 1.035.