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This study aims to analyze the effect of financial ratios, specifically the Current Ratio (CR) and Return on Assets (ROA), on stock returns of food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI) during the period 2022–2024. The approach used is quantitative with a descriptive method and multiple linear regression analysis, along with classical assumption tests to ensure data validity. The sample consists of 18 companies that meet the purposive sampling criteria based on the availability of complete financial statements, observation periods, and no losses. Data were obtained from annual financial reports available on the official BEI website and individual companies. The analysis results show that, simultaneously, both Current Ratio and Return on Assets have a positive and significant effect on stock returns, indicating that liquidity and profitability are important factors affecting investment returns in this sector. Partially, ROA has a significant positive effect on stock returns, while the effect of CR is positive but not significant. These findings provide strategic implications for companies in managing financial aspects and for investors in making investment decisions based on financial indicators. This study is expected to contribute to the development of knowledge in corporate finance.

Indonesia, with its rapid economic growth, is still haunted by persistent poverty problems. Inflation is like a parasite that sticks to economic growth, has the potential to worsen the poverty gap and hinder its overcoming. The aim of this research is to examine how economic growth and inflation in Indonesia affect the level of poverty in Indonesia. Panel data collected between 1994 and 2023 from 34 provinces in Indonesia is the data source. Multiple linear regression analysis is the technique used. The findings show that the number of poor people in Indonesia is not significantly affected by economic growth or inflation. Only 25.7% of the fluctuation in the number of poor people can be explained by the regression model, based on a coefficient of determination (R-square) of 0.257; the remaining 74.3% can be explained by other factors not taken into account in this study.

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 was conducted with the aim of understanding and analyzing the role of bureaucratic leadership and work discipline in improving the performance of employees at the Jambi Province Department of Industry and Trade. This study uses a quantitative method with data collection techniques by distributing questionnaires to 85 respondents who are civil servants at the Industry and Trade Office of Jambi Province, with sampling conducted using the census technique. The data analysis techniques in this study used Multiple Regression Test, t-test, F-test, and Coefficient of Determination (R2) using the IBM SPSS Statistics 25 program. The results of this study indicate that, partially, the variable of bureaucratic leadership has a positive and significant effect on improving employee performance. Partially, work discipline also has a positive and significant influence on employee performance. Collectively or simultaneously, bureaucratic leadership and work discipline have a positive and significant effect on employee performance. The better the bureaucratic leadership and the higher the work discipline of employees, the better the performance of the employees at the Jambi Provincial Department of Industry and Trade.

This study aims to examine the influence of Brand trust (X1), Taste (X2), and Product Innovation (X3) on Consumer Purchase Intention (Y) at CFC Stasiun Kediri. The research adopts a quantitative approach with data collected through questionnaires and processed using SPSS 25. The sample was determined using purposive sampling and the Hair et al. formula, resulting in a total of 105 respondents. The analytical techniques employed include Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, t-test, F-test, and Coefficient of Determination (R²). The results show that Brand trust has a significant effect on consumer purchase intention at CFC Stasiun Kediri with a significance value of 0.000 < 0.05. Taste has a significant effect on consumer purchase intention with a significance value of 0.008 < 0.05. Product Innovation also has a significant effect on consumer purchase intention with a significance value of 0.000 < 0.05. Furthermore, Brand trust, Taste, and Product Innovation simultaneously have a significant effect on consumer purchase intention at CFC Stasiun Kediri.

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 influence of financial literacy and financial planning on investment decisions among the millennial generation. The rapid growth of financial technology has created new investment opportunities, yet many millennials still struggle to make informed and rational financial choices. Using a quantitative research approach, data were collected from 150 respondents aged 20–35 years through an online questionnaire distributed via digital platforms. The variables of financial literacy, financial planning, and investment decisions were measured using a Likert-scale instrument. Data were analyzed using multiple linear regression to determine the extent to which financial literacy and financial planning affect investment behavior. The findings reveal that financial literacy has a significant positive effect on investment decisions, indicating that individuals with better financial knowledge tend to make wiser and more confident investment choices. Financial planning also shows a strong influence by helping individuals set clear goals and manage risks effectively. The study concludes that enhancing financial education and encouraging structured financial planning are essential strategies to improve millennials’ financial decision-making skills, thereby supporting sustainable personal financial growth and contributing to economic stability.

This research stems from the growing popularity of local tourism, including Pading Lake in Central Bangka Regency, a former tin mine developed into a tourist attraction. However, this destination still faces various management challenges, particularly in terms of attractiveness, facilities, pricing, and accessibility, which influence tourist satisfaction. The purpose of this study is to analyze the influence of attractiveness, facilities, pricing, and accessibility on tourist satisfaction, as measured by revisit intention. The study used a mixed-method approach, collecting data through questionnaires, interviews, observations, and documentation. The sample was determined using the Isaac and Michael formula, totaling 347 respondents from a population of 3,450 tourists. Data were analyzed using multiple linear regression using the Stepwise approach. The research findings indicate that revisit intention is influenced by five variables: tourism activities, road conditions, price competitiveness, location cleanliness, and parking availability. The tourism activity variable proved to be the most dominant with the highest coefficient value, while public facilities obtained the lowest average value and need to be improved. The final regression model was able to explain 54.5% of the variation in tourist satisfaction, indicating that other factors outside this study still have an influence. These findings demonstrate the importance of tourism managers prioritizing the development of tourism activities, increasing accessibility, and providing adequate supporting facilities to increase tourist satisfaction and loyalty.

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.

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.

His study aims to investigate the influence of investment decisions, financing, dividend policy, and profitability on the firm value of State-Owned Enterprise (SOE) banking companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research is motivated by the fluctuating firm value (PBV), which reached a low of 1.66 in 2020 and a high of 2.05 in 2022, indicating shifts in market perception. Using a quantitative approach and a purposive sampling method, this study analyzes secondary data from four SOE banks: PT Bank Mandiri Tbk, PT Bank Rakyat Indonesia Tbk, PT Bank BNI Tbk, and PT Bank BTN Tbk. The data analysis techniques include descriptive statistics, classical assumption tests, and multiple linear regression. The results show that investment decisions, dividend policy, and profitability have a significant positive effect on firm value. In contrast, financing decisions were found to have no significant effect on firm value. This study concludes that an integrated approach to financial management is essential for creating long-term firm value.

Local religious traditions play a crucial role in maintaining spirituality, cultural identity, and social cohesion within communities, particularly in rural areas that continue to uphold traditional values. This study aims to examine in depth the influence of the Puja Bhakti Keliling tradition on the level of participation of Buddhist devotees in various religious activities in Sumogawe Village. The study employs a quantitative approach with an associative design, involving 60 purposively selected respondents, and the data were analyzed using simple linear regression. The findings indicate that this tradition contributes significantly to the active engagement of the devotees, with an R² value of 0.634 and a regression coefficient of 0.756, confirming its positive effect. Dimensions of togetherness, social interaction, and spiritual meaning were identified as the main factors driving active participation. The results also reveal low participation in Dhamma learning sessions, highlighting the need for innovation in educational methods and more engaging learning approaches within lay communities. The Puja Bhakti Keliling tradition has proven to serve as a spiritual, social, and educational medium that holistically supports community resilience and the sustainability of religious practices. This study recommends strengthening this traditional model through intergenerational support, innovative participatory learning methods, and contextual approaches that align with community needs.

Corporate Social Responsibility disclosure reflects the extent to which a company communicates its overall responsibility for the impact of its activities in order to achieve business sustainability. This study aims to empirically examine the effect of firm size, firm age, profitability, and leverage on Corporate Social Responsibility disclosure. The research sample consists of energy sector and basic materials sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period that reported annual reports and sustainability reports using the GRI 2021 standards. The sampling method employed purposive sampling, resulting in a total of 33 companies with 99 observations. Data analysis was conducted using multiple linear regression analysis. Based on the analysis results, it can be concluded that firm age and profitability have a positive effect on Corporate Social Responsibility disclosure. Firm size and leverage do not have an effect on Corporate Social Responsibility disclosure. This study provides empirical evidence for Legitimacy Theory in explaining how internal company factors, particularly firm age and profitability, affect Corporate Social Responsibility disclosure as a form of aligning corporate activities with prevailing values and norms as well as societal expectations to obtain and maintain social legitimacy.

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.

Cervical cancer is a malignant tumor that grows in the cervix caused by infection with the Human Papilloma Virus, acquired through sexual intercourse. Indonesia ranks 8th in the highest incidence of cancer in Southeast Asia, the highest prevalence of cancer is Yogyakarta Province where Sleman Regency ranks the highest IVA positive at 2.5% and Halis IVA at the Pakem Health Center is suspected of cervical cancer reaching 13 out of 22 positive IVA results. This achievement is still very low, because there is still low public awareness to carry out early detection of cervical cancer. To determine the relationship between attitude and behavior for early detection of cervical cancer. Quantitative research with a Case Control approach. A sample of 160 women with a proportional sampling technique. Data collection was in the form of filling out questionnaires online using Google Forms with chi square test data analysis and logistic regression. There was a relationship between positive attitude p-value=0.017 and OR of 3.462, women aged >35 years p- value=0.038, multipara parity p-value=0.007, with early detection behavior of cervical cancer. Parity provided a great chance of 7,038 times that women performed early detection behaviors of cervical cancer (CT 95%= 0.187-264,350). To improve early detection examinations, health workers can design health education and promotion models, increase educational socialization to cadres, the public and the community continuously and sustainably.

Refusal of Visual Inspection with Acetic Acid (VIA) examination remains a major challenge in cervical cancer early detection, particularly among women of reproductive age. This study aimed to analyze factors influencing refusal of VIA examination among women of reproductive age in Beringin Jaya Village, Oba Tengah District. A quantitative analytic study with a cross-sectional design was conducted involving 74 respondents. Data were collected using a structured questionnaire assessing educational level, knowledge, information, and the role of health workers. Data analysis included univariate analysis, bivariate analysis using the Chi-Square test, and multivariate analysis using ordinal logistic regression.The results showed that most respondents refused or hesitated to undergo VIA examination. Bivariate analysis demonstrated that educational level, information, and the role of health workers were associated with refusal of VIA examination, while knowledge level showed a tendency toward association. However, multivariate analysis revealed that only the role of health workers had a statistically significant effect on refusal of VIA examination. Educational level, knowledge, and information were not significant predictors after adjustment.These findings indicate that service-related factors, particularly the role of health workers, are more influential than individual factors in shaping decisions regarding VIA examination. Strengthening health workers’ roles through effective communication and interpersonal counseling is essential to improve VIA examination uptake.

Water is a basic, irreplaceable human need, so its management must be effective, efficient, and sustainable. The Tanarawa Village Government, through the Village-Owned Enterprise (BUMDes), manages the Regional Drinking Water Company (PDAM) to meet the community's clean water needs. However, various obstacles remain, ranging from suboptimal water quality, uneven distribution, and customer complaints. This situation raises questions about the extent to which service quality and complaints influence customer satisfaction at the Tanarawa Village PDAM, Waiblama District, Sikka Regency. This study aims to: (1) describe the service quality of the Tanarawa Village PDAM, (2) identify the types of complaints submitted by customers, and (3) analyze the influence of service quality and complaints on customer satisfaction. The research method used was a descriptive quantitative approach using a survey technique. Data were collected through questionnaires from 30 respondents who were customers of the Tanarawa Village PDAM. Data analysis included validity and reliability tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination. The results of the study, based on descriptive analysis, indicate that service quality, complaints, and satisfaction are categorized as "Good," although there are still shortcomings in response speed, consistency of water distribution, and staff reliability. Customer complaints predominantly concern frequent interruptions in water flow, poor water quality, and slow response times, requiring improvement to Very Good. Statistical analysis of the effect of service quality on customer satisfaction shows a t_(count) > t_table = 3.325 > 1.99, concluding that service quality significantly influences customer satisfaction. Furthermore, statistical analysis of the effect of complaints on customer satisfaction also yielded a t_(count) > t_table = 3.917 > 1.99, concluding that customer complaints have a significant impact on satisfaction levels. Thus, this study confirms that consistent improvements in service quality and prompt and resolute complaint handling are important factors in increasing customer satisfaction. The results are expected to provide strategic input for the Tanarawa Village Water Company (PDAM) in improving its service system and strengthening relationships with the community.

This study investigates the simultaneous and individual effects of School-Based Management (SBM), principal supervision, transformational leadership, and work culture on the performance of junior high school teachers in Serang City, Indonesia. Against the backdrop of the Merdeka Curriculum and the shift to hybrid learning in the post-pandemic era, the research addresses persistent challenges such as hierarchical school cultures and technological disparities. Employing a quantitative ex post facto approach, data were collected from 316 teachers across public and private schools through structured questionnaires, classroom observations, and document analysis. Multiple linear regression analysis reveals that SBM, principal supervision, transformational leadership, and work culture each have significant and positive impacts on teacher performance, with transformational leadership and work culture exerting the most substantial influence. The results demonstrate that 74% of the variance in teacher performance can be explained by these four organizational factors, underscoring their critical role in shaping pedagogical competence, classroom management, and professional development. The study further highlights the necessity for comprehensive managerial training, the integration of technology in supervisory practices, and the cultivation of collaborative and innovative work cultures. Practical recommendations include enhancing principal leadership capacity, fostering instructional supervision, and investing in digital infrastructure to support sustainable improvements in teacher performance. The findings contribute to the body of knowledge on educational management in Indonesia and offer actionable insights for policymakers, school leaders, and educators aiming to strengthen teacher effectiveness amidst ongoing educational reforms and digital transformation.

This study aims to identify the effect of leverage, solvency, company status, and company age on voluntary disclosure in the annual reports of IDXV30 issuers listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The independent variables used are leverage, solvency, company status, and company age. The dependent variable in this study is voluntary disclosure. This study uses a quantitative approach. This study focuses on the population of IDXV30 issuers listed on the Indonesia Stock Exchange in the period 2021-2023. This study uses a purposive sampling method with a total sample of 16 companies. Data analysis in this study was conducted using multiple linear regression techniques, which were operated with the IBM SPSS version 26 program. The results of this study indicate that partially, leverage and solvency have an effect on voluntary disclosure. Partially, company status and company age do not have an effect on voluntary disclosure. Simultaneously, leverage, solvency, company status, and company age influence voluntary disclosure.

Today's business development is characterized by diverse competition in all sectors. This situation increasingly demands businesses to have appropriate strategies to meet sales volume targets. Given the increasingly dynamic development of technology, people are required to act quickly and precisely to stay competitive. Marketing is crucial in line with the increasing demands of society.This study aims to determine the effect of service quality and location on customer satisfaction at the Mathilda Hotel. Customer satisfaction is a crucial factor in the sustainability of the hotel business, therefore, service quality and location are aspects that must be taken seriously. This research method used a quantitative method, with data collection techniques through distributing questionnaires to Mathilda Hotel customers. Data analysis was conducted using validity tests, reliability tests, multiple linear regression, and hypothesis testing (t-tests and f-tests) to determine the effect of independent variables on the dependent variable.The results showed that service quality has a positive and significant effect on customer satisfaction, while location also has a positive and significant effect on customer satisfaction. Simultaneously, service quality and location have a significant effect on customer satisfaction at the Matilda Hotel. Thus, it can be concluded that improving the quality of excellent service and selecting a strategic location are important factors in increasing customer satisfaction and loyalty to Hotel Mathilda.