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This research was conducted based on the observation that Batu Parsidangan Siallagan is one of the main tourist destinations in Samosir Regency and consistently attracts many visitors. The site is highly rated on several travel platforms, confirming its strong potential as a cultural tourism icon. However, despite this popularity, some visitors provide negative feedback, particularly regarding inconsistent service quality, attractions that do not fully meet expectations, and inadequate supporting facilities. These conditions encourage further study to analyze tourists’ perceptions of service quality and tourist attractions, as well as their influence on visitor satisfaction. A total of 99 respondents were selected using purposive non-probability sampling to ensure the data collected aligned with the research objectives. Data were gathered using a structured questionnaire tested for validity and reliability, then analyzed through descriptive statistics and inferential methods, including multiple regression, the coefficient of determination, t-test, and F-test. The findings show that service quality and attractions together account for 56.3% of the variation in visitor satisfaction. These results highlight the need to enhance service quality, create more engaging cultural attractions, improve supporting facilities, and provide continuous training for local human resources so that Batu Parsidangan Siallagan can maintain its status as a leading tourist destination.

This study aims to determine the influence of Brand Image, Price, and Service Quality on Consumer Purchase Decisions at Vins Aesthetic Clinic Blitar. This research adopts a quantitative approach, focusing on the statistical analysis of the relationship between variables. The data were obtained from primary sources through the distribution of structured questionnaires to respondents. The population in this study consisted of all consumers of Vins Aesthetic Clinic Blitar. A sample of 100 respondents was selected using a saturated sampling technique, where the entire population is used as the sample due to the accessible number of consumers during the research period. Several analytical methods were applied, including validity and reliability tests to ensure the quality and consistency of the research instruments. Classical assumption tests were also conducted to confirm the appropriateness of the regression model. The study used multiple linear regression analysis to examine the effect of the independent variables — Brand Image, Price, and Service Quality — on the dependent variable, namely Consumer Purchase Decisions. The results of the partial (t-test) analysis showed that each variable — Brand Image, Price, and Service Quality — has a positive and significant influence on purchase decisions. Furthermore, the results of the simultaneous (F-test) analysis indicate that all three variables together significantly affect Consumer Purchase Decisions at Vins Aesthetic Clinic Blitar.

This study aims to analyze the influence of celebrity endorsement and brand image on consumer purchase intention at Kaloka Café in Bima Regency, Indonesia. The research employed a quantitative approach with an associative design. A total of 96 respondents were selected using accidental sampling. Data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, and F-test with SPSS. The findings reveal that celebrity endorsement does not have a significant effect on purchase intention, while brand image shows a significant positive effect. Simultaneously, both variables significantly affect purchase intention, with a contribution of 44.3%. These results highlight that brand image plays a more dominant role than celebrity endorsement in shaping consumer decisions. The study recommends that Kaloka Café strengthen its brand image through product quality, consistent service, and effective brand communication, while carefully selecting endorsers who are credible and relevant to the target market.

The concept of Environmental, Social, and Governance (ESG) encourages companies to enhance transparency in disclosing their economic, social, and environmental performance through sustainability reporting, which is expected to increase accountability and serve as a positive signal to investors. In Indonesia, particularly in the manufacturing sector that contributes significantly to the economy while also generating environmental impacts, sustainability reporting practices have been expanding, although their effectiveness in building investor trust remains contested. This study aims to analyze the influence of sustainability reporting and profitability on investor trust in manufacturing companies listed on the Indonesia Stock Exchange (IDX), employing a quantitative method based on secondary data from annual and sustainability reports for the period 2020–2023. The sample was determined using purposive sampling, while the analysis was conducted through multiple linear regression with Price to Book Value (PBV) as a proxy for investor trust. The results indicate that, simultaneously, economic performance, environmental performance, social performance, and profitability significantly affect investor trust. However, partially, economic, environmental, and social performance show no significant effect on investor trust. In contrast, profitability exerts a positive and significant influence, making it the primary factor shaping investor trust. These findings suggest that investors in Indonesia still prioritize financial information over sustainability disclosures in making investment decisions.

This study aims to determine the effect of organizational culture, compensation, and work discipline on employee performance at Lotus Garden Hotel Kediri. The research employs a quantitative approach to analyze the relationship between the variables. Data were collected from both primary sources, such as questionnaires distributed to employees, and secondary sources, including company records and relevant literature. The population in this study consisted of all employees working at Lotus Garden Hotel Kediri. A total sample of 45 employees was selected using a saturated sampling technique, meaning the entire population was used as the sample due to the relatively small number of employees. The data analysis methods used in this study included validity and reliability tests to ensure the quality of the research instruments. Additionally, classical assumption tests were conducted to confirm the suitability of the regression model. Multiple linear regression analysis was used to examine the relationship between the independent variables (organizational culture, compensation, and work discipline) and the dependent variable (employee performance). The results of the partial t-test showed that each independent variable had a significant effect on employee performance. Moreover, the results of the simultaneous F-test indicated that organizational culture, compensation, and work discipline together had a significant and positive influence on employee performance at Lotus Garden Hotel Kediri.

Oil palm (Elaeis guineensis) is a major tropical commodity in Southeast Asia that plays an important role in the global economy, especially as a raw material for the food, cosmetics, and bioenergy industries. West Kalimantan Province is one of the regions with the largest oil palm plantations in Indonesia, where its area increased from 1,166,282 Ha in 2020 to 1,449,274 Ha in 2022. Landak Regency contributes 119,326 Ha, but its productivity is still relatively low with a total production of 184,592 tons or around 1.54 tons/Ha. PTPN IV Ngabang in Landak Regency as one of the largest palm oil companies in the area also faces the problem of low productivity, thus hindering harvest rotation and the achievement of daily targets. This study aims to describe the productivity of oil palm harvester labor and find out what factors affect the productivity of oil palm harvester labor in PTPN IV, Ngabang District, Landak Regency. The method uses qualitative as an approach in finding answers with a sample of 78 respondents. The variables in this case study are labor productivity (Y) and independent/independent variables (X), namely age, working period, family dependents, mileage, and education. The data analysis technique used in this case study is analysis on multiple linear regression. The results of the study concluded that the productivity of oil palm harvesters in PTPN IV Ngabang averaged 1200,71 kg/day. Simultaneously, age, family dependents, working period, mileage, and education affect the productivity of oil palm harvester labor at PTPN IV Ngabang. Partially, the factor that greatly affects the productivity of the oil palm harvester workforce at PTPN IV Ngabang is the age factor of the worker and working period. Meanwhile, the factors of family dependents, distance traveled and labor education partially did not have a significant effect.

This study aims to analyze the effect of workload (X1) and work stress (X2) on courier performance (Y) at SPX Hub Kalideres. The research employed a quantitative method with a multiple linear regression approach. The sample consisted of 35 respondents who were active couriers at SPX Hub Kalideres. Data were collected through questionnaires and analyzed using IBM SPSS Statistics 26 through several tests, including validity test, reliability test, classical assumption test, t-test, F-test, and coefficient of determination. The results showed that workload (X1) has a positive and significant effect on courier performance (Y), indicated by a t-value of 2.946 greater than the t-table value of 2.447 with a significance level of 0.032, which is less than 0.05. Meanwhile, work stress (X2) has a negative but not significant effect on courier performance (Y), indicated by a t-value of -1.252 smaller than the t-table value of 2.447 with a significance level of 0.266, which is greater than 0.05. Simultaneously, workload (X1) and work stress (X2) do not significantly affect courier performance (Y), as shown by an F-value of 3.548 smaller than the F-table value of 6.94 with a significance level of 0.130, which is greater than 0.05. Therefore, it can be concluded that workload is a more dominant factor influencing courier performance compared to work stress. This research is expected to provide input for SPX Indonesia’s management in designing human resource management strategies, particularly in workload management, to maintain optimal courier performance.

The growth of vannamei shrimp is an important indicator in the success of fishery cultivation, where feeding management plays a crucial role. This study aims to determine the influence of feed management on the growth rate of vannamei shrimp and measure the contribution of these variables to growth. The research method used is a quantitative approach with the use of primary and secondary data through participatory observation at the cultivation site. Data analysis was carried out using a simple linear regression test and a determination coefficient (R²) test to answer the problem formulation empirically. The results of the regression test showed that the feed management variable had a positive effect on the Y variable (shrimp growth rate), which means that the better the feed management, the higher the growth rate of vannamei shrimp. The determination coefficient test yielded an R² value of 75.3%, indicating that feeding management made a significant contribution to shrimp growth, while 24.7% was influenced by other factors not discussed in this study. These findings confirm the importance of structured and efficient feed management in increasing shrimp farming productivity. This research is expected to be a reference for fishery business actors in designing optimal feeding strategies and encouraging further research related to other variables that also affect shrimp growth holistically.

This study aimed to examine the effect of internal supervision quality and internal audit understanding on financial accountability (a case study of KSP Kopdit Pintu Air). A quantitative rescarch method with an associative approach was employed, involving 50 employees of KSP Kopdit Pintu Air as respondents. Data were collected through questionnaires and analyzed using validity and reliability tests, descriptive statistics, classical assumption tests, multiple linear regression analysis, as well as partial (t-test) and simultaneous (F-test) hypothesis testing. The findings revealed that (1) internal supervision quality had a positive but insignificant effect on financial accountability, (2) internal audi understanding had a positive but insignificant effect on financial accountability, and (3) internal supervision quality and internal audit understanding jointly had no significant effect on financial accountability. The Adjusted R³ value of 0.010 indicated that the independent variables explained only 1% of the variance in financial accountability, while the remaining 99% was influenced by other factors outside the scope of this research model.

This research examines the influence of transactional leadership and the entrepreneurial competence of school principals on the effectiveness of education financing in primary and secondary education settings. Effective education financing is essential to ensure that limited resources are allocated optimally to improve learning quality, infrastructure, and institutional sustainability. Transactional leadership—marked by clear performance standards, reward and punishment mechanisms, and strict supervision—provides a structured framework for financial accountability and goal achievement. Entrepreneurial competence, on the other hand, equips principals with the ability to recognize funding opportunities, innovate in revenue generation, and manage financial risks. The study adopts a quantitative survey design involving school principals and financial management personnel from a representative sample of public and private schools. Data were collected using validated questionnaires and analyzed through multiple regression to measure the direct and combined effects of the two independent variables on education financing effectiveness. The findings reveal that both transactional leadership and entrepreneurial competence significantly and positively affect financial effectiveness. Transactional leadership strengthens transparency and budget discipline, while entrepreneurial competence fosters diversification of funding sources and innovative financial strategies. These results highlight the strategic importance of integrating leadership development with entrepreneurial training for school principals. Strengthening these competencies not only enhances financial planning and accountability but also reduces dependence on a single funding source, supporting long-term educational sustainability. Future studies are encouraged to explore additional mediating factors such as organizational culture, technological infrastructure, and community involvement to provide a more comprehensive understanding of education financing dynamics.

This study aims to determine the effect of employee training and work motivation on employee performance at CV TOP KARGO UTAMA. This research employs a quantitative approach using a survey method by distributing questionnaires to 30 respondents who are employees of the company. The data analysis technique used is multiple linear regression analysis with the help of SPSS software. The results show that partially, employee training has a positive and significant effect on employee performance. Likewise, work motivation also has a positive and significant partial effect on employee performance. Furthermore, simultaneously, employee training and work motivation have a significant influence on employee performance. This is evidenced by the coefficient of determination (R Square) value of 0.735, indicating that 73.5% of the variation in employee performance can be explained by employee training and work motivation simultaneously. The Adjusted R Square value of 0.630 suggests that the regression model used has a good level of fit. Based on these results, it is recommended that the company continue to improve the quality of training programs and pay attention to factors that influence work motivation in order to support the sustainable improvement of employee performance.

This study aims to analyze the influence of green financing, industrialization level, and fossil energy consumption on carbon emissions in Indonesia for the period 2018–2023. The method used is multiple linear regression with the Ordinary Least Squares (OLS) approach based on time series data. The dependent variable used is carbon emissions, while the independent variables include green financing, industrialization level, and fossil energy consumption. The results of the analysis show that both simultaneously and partially, the three independent variables do not have a significant effect on carbon emissions. The coefficients of green financing and industrialization tend to be positive, while fossil energy consumption is negative, but all are not statistically significant. These findings indicate that green financing policies, industrial development, and fossil energy consumption during the study period have not had a significant impact on carbon emissions in Indonesia. This study recommends the need to extend the observation period, add relevant variables such as the renewable energy mix, and optimize the implementation of green energy and financing policies to support carbon emission reduction in the future.

This study aims to determine the effect of financial stability, external pressure, and auditor change on financial statement fraud in companies in the Apparel & Luxury Subsector, 2020-2024. The sample in this study was 14 companies in the Apparel & Luxury Subsector, covering the period 2020-2024. Data were obtained from company financial reports and then processed using Microsoft Excel 2018 and SPSS version 25. The research method used was multiple linear regression. The results of this study indicate that financial stability significantly influences financial statement fraud, external pressure significantly influences financial statement fraud, and auditor change significantly influences financial statement fraud.

Timeliness in the submission of financial statements is one of the key indicators of transparency in public companies. This study aims to analyze the effect of profitability, leverage, and firm size on the timeliness of financial statement submission in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The research sample consisted of 17 companies with a total of 51 observations, selected using purposive sampling. Data were analyzed using multiple linear regression. The results show that profitability (ROA) and firm size have a significant positive effect on the timeliness of financial reporting, while leverage (DER) has no significant effect. Simultaneously, profitability, leverage, and firm size have a significant effect, contributing 41.7% to the variation in financial reporting timeliness. This study supports the signaling theory, which states that companies with good performance tend to provide positive signals through compliance with timely reporting.  

This research investigates the effect of price and digital promotion on consumer purchasing decisions at the online baby supply store “Lanugo Baby” in West Jakarta. Employing a quantitative research design, the study applies multiple linear regression analysis to assess the relationships between variables. Data collection was carried out by distributing questionnaires to 30 respondents chosen through purposive sampling, and the data were subsequently tested using validity and reliability checks, t-test, F-test, as well as classical assumption tests to ensure accuracy and consistency. The empirical results reveal that both price and digital promotion positively and significantly influence consumer purchase decisions, whether examined individually or simultaneously. Furthermore, the coefficient of determination (R²) value of 0.536 demonstrates that 53.6% of the variation in purchase decisions can be explained by the two independent variables studied, while the remaining proportion is influenced by other factors not included in the model. These findings emphasize the necessity for online baby product stores to adopt competitive pricing strategies alongside effective digital marketing campaigns in order to capture consumer interest and strengthen purchase intentions. In a highly dynamic marketplace, the integration of fair pricing with creative digital promotion can improve competitiveness, build consumer trust, and ultimately enhance overall purchasing behavior.

This study aims to analyze the influence of internal audit quality on the effectiveness of hedging policies in energy sector companies listed on the Indonesia Stock Exchange in 2020-2023. Using annual financial statements and annual reports, this study selected 30 companies using a purposive sampling method. The internal audit variable in this study was measured by three proxies: Internal Audit Charter, Internal Auditor Competence, and Internal Auditor Training. This study used multiple linear regression analysis as a hypothesis testing method. The results indicate that Internal Audit Charter Disclosure has a positive effect on hedging effectiveness disclosure, while Internal Auditor Competence Disclosure and Internal Auditor Training have insignificant and negative effects on hedging policy effectiveness. Based on these results, companies with robust internal audit charters and comprehensive components tend to be more proactive in disclosing hedging policies to avoid reputational or regulatory risks. Companies that disclose internal auditor competency and training through documents do not necessarily guarantee disclosure of hedging effectiveness. This indicates that documentation of internal auditor competency or training in annual reports does not necessarily reflect the overall company oversight.

The growth of e-commerce in Indonesia has changed consumption patterns, especially in the online purchase of skincare products. Shopee, as the largest marketplace, has become the main platform for brands such as Skintific, which has achieved high sales. This phenomenon shows the support of online consumer reviews (Electronic Word of Mouth/E-WOM) and digital shopping experiences (Online Customer Experience/OCE). This study aims to examine the influence of E-WOM and OCE on purchasing decisions for Skintific products on Shopee. This study used a quantitative method with an associative approach. The research sample consisted of 97 respondents obtained through purposive sampling. Data analysis was performed through validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). The results of the study indicate that E-WOM has a positive and significant effect on purchasing decisions (calculated t = 5.209 > table t = 1.986; sig. <.001). OCE also has a positive and significant effect on purchasing decisions (t-count = 7.605 > t-table = 1.986; sig. <.001). Simultaneously, both independent variables have a significant effect on purchasing decisions (F-count = 101.366 > f-table = 3.09; sig. <.001). The coefficient of determination (R²) value of 0.683 indicates that 68.3% of the variation in purchase decisions can be explained by E-WOM and OCE, while the remaining 31.7% is influenced by other factors outside the research model. These findings confirm that consumer online reviews and positive online shopping experiences play an important role in increasing purchase decisions for Skintific products on Shopee.

PT Telkom Indonesia is a state-owned telecommunications and information technology company in Indonesia that provides various digital and telecommunication services. The data collection technique used is non-probability sampling with a saturated sampling technique. This study uses a quantitative approach with data collected through research instruments. The data analysis techniques used include instrument testing, descriptive analysis, classical assumption tests, multiple linear regression analysis, the coefficient of determination test, and hypothesis testing using SPSS 26. The results of the study show that the t-count value for the Leadership Style variable is less than the t-table value (0.922 < 2.042) and the significance value in the t-test is 0.364 > 0.05. This indicates that Leadership Style (X1) does not have a significant effect on Work Motivation (Y) of employees at PT Telkom Indonesia Witel Bekasi. Meanwhile, the t-count value for the Work Stress variable is also less than the t-table value (-0.480 < 2.042) and the significance value is 0.635 > 0.05. Thus, it can be concluded that Work Stress (X2) does not have a negative or significant effect on Work Motivation (Y) of employees at PT Telkom Indonesia Witel Bekasi. Simultaneously, both Leadership Style (X1) and Work Stress (X2) do not have a significant effect on Work Motivation (Y). This is shown by the F-test result, where the F-count value (0.523) is lower than the F-table value (3.316), and the significance value of 0.598 is greater than 0.05.

This study looks into how customer happiness and taste affect Mie Pangsit Apilin's recurring business in Bireuen.  The investigation was carried out at Mie Pangsit Apilin in Bireuen using a quantitative approach.  Although the precise quantity is unknown, the population consists of all customers that bought Mie Pangsit Apilin goods in 2024.  One hundred people participated in the study.  The findings of the regression analysis show that hypothesis Ha1 is validated, suggesting that flavor influences repeat purchases to some extent.  This is demonstrated by a significance value of 0.005 < 0.05 and tcount > ttable at a 5% significance level (2.884 > 1.660). Similarly, tcount > ttable (4.180 > 1.660) and a significance level of 0.000 < 0.05 corroborate hypothesis Ha2, which demonstrates that part of the relationship between customer satisfaction and repeat purchases is positive.  Furthermore, hypothesis Ha3 is validated, showing that flavor and customer happiness work together to significantly influence repeat business at the same time.  While the coefficient of determination (R2) of 0.490 indicates that 49% of the variance in repeat purchases can be explained by taste and customer satisfaction, with the remaining 51% influenced by factors not examined in this study, the correlation coefficient (R) of 0.700 shows a strong relationship between the independent variables and repeat purchases.

Asus is one of the laptop brands from Taiwan that is widely recognized among students due to its products offering good quality, reliable performance, and competitive pricing, making it popular among students. This study aims to examine the influence of Product Quality, which includes performance, durability, and the features offered. In addition, price plays an important role in the purchase decision, although in some cases it may be influenced by the consumer’s perception of the product's value. Brand Equity includes factors such as brand awareness, brand image, and consumer loyalty, and is also considered a highly influential element in the Purchase Decision of Asus Laptops among students of the FISIP Faculty at Universitas Mulawarman. This study employs a quantitative approach with a survey method. The sampling technique used is probability sampling with a simple random sampling method, involving 98 respondents. Data is collected through questionnaires distributed to FISIP students at Universitas Mulawarman who are users or buyers of Asus laptops. Data analysis is performed using multiple linear regression to determine the relationship and influence between independent variables (product quality, price, and brand equity) and the dependent variable (purchase decision). The results indicate that product quality, price, and brand equity both partially and simultaneously have a positive and significant effect on the purchase decision, meaning that the greater the likelihood of students purchasing an Asus laptop. These findings show that these three variables are key factors influencing consumer behavior in making a purchase decision for Asus laptops. This study provides valuable insight into the factors influencing technology product purchase decisions among students.