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Financial reiporting timeilineiss is a cruicial eileimeint that seirveis as a signal of information quiality for inveistors in making inveistmeint deicisions, eispeicially in strateigic seictors suich as thei food and beiveiragei induistry, which has high volatility. This stuidy aims to eixaminei and analyzei thei eiffeict of Profitability on Auidit Reiport Lag with thei Auidit Committeiei as a modeirating variablei in companieis in thei Food and Beiveiragei suib-seictor listeid on thei Indoneisia Stock Eixchangei (IDX) for thei peiriod 2020–2024. This stuidy uiseis a quiantitativei cauisality approach with seicondary data from annuial financial reiports and indeipeindeint auiditor reiports. Thei sampling teichniquiei uiseid puirposivei sampling, which produiceid a samplei of 48 companieis with a total of 240 obseirvations oveir fivei yeiars of obseirvation. Data analysis was peirformeid uising Paneil Data Reigreission with thei seileicteid Random Eiffeict Modeil (REiM) and Modeirateid Reigreission Analysis (MRA) uising EiVieiws 12 softwarei. Thei reisuilts show that profitability has a neigativei and significant eiffeict on auidit reiport lag, meianing that thei higheir a company's profitability, thei shorteir thei duiration of its auidit compleition beicauisei manageimeint is eincouirageid to conveiy “good neiws” to thei puiblic. Conveirseily, thei auidit committeiei, proxieid by thei nuimbeir of meimbeirs, has no significant eiffeict on auidit reiport lag. Fuirtheirmorei, thei MRA teist reisuilts provei that thei Auidit Committeiei is uinablei to modeiratei thei reilationship beitweiein Profitability and Auidit Reiport Lag. This finding has important implications that thei eiffeictiveineiss of suipeirvision in acceileirating thei auidit proceiss is not soleily deiteirmineid by thei quiantity or nuimbeir of Auidit Committeiei meimbeirs, buit is morei influieinceid by quialitativei aspeicts suich as compeiteincei, accouinting eixpeirtisei, and thei indeipeindeincei of meimbeirs in carrying ouit theiir suipeirvisory fuinctions

This research aims to analyze the influence of education, ship machinery practice training, and learning motivation on the technical competence of Naval Academy (AAL) Corps of Engineers cadets. The research uses a quantitative approach with a causal survey design. The research sample consisted of 124 cadets selected using the proportionate stratified random sampling technique. Data collection was carried out thru questionnaires, observations, and documentation. Data analysis used multiple linear regression. The research results show that education, ship engine practice training, and learning motivation, both partially and simultaneously, have a positive and significant impact on the technical competence of cadets. Ship machinery practice training is the variable that has the most dominant influence on technical competence. The coefficient of determination (R²) value of 0.591 indicates that 59.1% of the variation in technical competence can be explained by these three variables, while the remaining portion is influenced by other factors outside the scope of the study. The research results emphasize the importance of optimizing education, improving the quality of practical training, and strengthening learning motivation to enhance the technical competence of AAL Cadets in the Technical Corps.

The background of this research is the fluctuation in the number of customers at Karunia Printing Digital Services in Maumere throughout 2025, as well as the existence of customer complaints regarding service quality and product quality. These issues indicate that customer loyalty has not yet been fully optimized. This research aimed to determine the influence of service quality and product quality on customer loyalty at Karunia Printing Digital Services in Maumere. This research used a quantitative approach using a survey method. The population of this research consisted of all customers of Karunia Printing Digital Services in Maumere. Data were collected through questionnaires, observations, interviews, and documentation. The data analysis techniques included descriptive analysis, validity testing, reliability testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) using SPSS software. The results of the research indicated that service quality had a positive and significant effect on customer loyalty. Product quality also had a positive and significant effect on customer loyalty. Furthermore, service quality and product quality simultaneously had a positive and significant effect on customer loyalty at Karunia Printing Digital Services in Maumere. These findings suggested that the better the service quality and product quality provided, the higher the level of customer loyalty. Keywords: Service Quality, Product Quality, Customer Loyalty

Gestational hypertension is one of the leading causes of maternal mortality in Indonesia. Non-pharmacological interventions such as lavender aromatherapy have gained attention as complementary therapies due to their natural properties and minimal side effects. This study aims to evaluate the effect of lavender aromatherapy on blood pressure among pregnant women with gestational hypertension. The research employed a quasi-experimental design using a one-group pretest-posttest approach. A total of 15 participants meeting the inclusion criteria received an intervention consisting of lavender aromatherapy inhalation for 10–15 minutes. The results showed a decrease in mean systolic blood pressure from 141.53 mmHg before the intervention to 139.27 mmHg after the intervention. However, the mean diastolic blood pressure slightly increased from 90.20 mmHg to 90.27 mmHg. The reduction in systolic pressure indicates a potential relaxation effect of lavender, likely mediated through parasympathetic nervous system stimulation. Although the change in diastolic pressure was minimal and not clinically significant, these findings support the use of lavender aromatherapy as a supportive approach in managing blood pressure in pregnant women with gestational hypertension. This complementary therapy is expected to enhance maternal healthcare, particularly in improving comfort and reducing stress during pregnancy.

This study aims to analyze the effect of profitability, company size, and type of public accounting firm on Key Audit Matters (KAM), with audit fees as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study used a quantitative approach with a purposive sampling method. Data were obtained from audited financial statements and annual reports published on the official Indonesia Stock Exchange website. The study sample consisted of 67 companies, with a total of 201 observations. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results showed that profitability had a significant negative effect on KAM disclosure, while company size had a significant positive effect on KAM disclosure. The type of public accounting firm showed a significant negative effect on KAM disclosure. Furthermore, audit fees did not moderate the relationship between profitability and KAM, but they did moderate the relationship between company size and type of public accounting firm on KAM disclosure. This study demonstrates that company and auditor characteristics play a significant role in determining the disclosure of Key Audit Matters in the independent auditor's report.

This study aims to determine the soil classification of rock disintegration products based on the Unified Soil Classification System (USCS) and analyze its relation to sample depth variations on the lowwall slope of Pit North, PT Karya Putra Borneo, Kutai Kartanegara Regency, East Kalimantan. Soil samples were obtained through the Slake Durability test, simulating rock weathering from wetting and drying cycles, producing fine particles classified as weathered soil. These samples were analyzed for physical properties using Atterberg Limits tests and Grain Size Analysis. Observation point coordinates were X 508523.011 m, Y 9922791.186 m, at an elevation of 87.548 m. Drilling indicated soil material at 0–1.5 m depth; claystone with coal fragments at 2.97–4.44 m; siltstone with coal fragments at 4.44–10.55 m; and claystone at 12.05–29.36 m. USCS classification showed the materials were dominated by fine-grained soils: clay (CL) and silt (ML), with minor silty sand (SM). Correlation with borehole depth revealed no significant changes in soil classification, indicating that depth variations primarily affect soil physical properties rather than its classification type.  

This study is motivated by the dynamic changes in digital consumer behavior in e-commerce, particularly in the purchase of electronic products through the Tokopedia platform. The study aims to analyze and synthesize the influence of online reviews and product ratings on purchase decisions using a systematic literature review approach. The method involves a comprehensive examination of global and local scientific literature, with a focus on peer-reviewed journals and empirical studies published between 2021 and 2026. The findings indicate that online reviews and product ratings are capable of reducing consumer uncertainty as well as the functional risks associated with electronic products. Empirical evidence over the past decade suggests that high ratings can build initial confidence in brand quality, while detailed reviews provide crucial technical validation for potential buyers. Overall, these two indicators work synergistically to strengthen consumer trust and serve as key determinants in the final stage of the purchasing decision. The implications suggest that e-commerce platforms and sellers need to prioritize the management of user-generated content and maintain transparency in reputation to remain competitive in a market increasingly reliant on the credibility of online information.

The garment industry in Indonesia has experienced rapid growth in line with the increasing demand for fashion products, particularly in Bandung Regency, which is one of the main garment centers. CV Kiral, as a garment company, faces intense competition, especially in terms of promotion and product quality, which are crucial factors in attracting consumers. This study aims to examine the influence of promotion and product quality on consumer purchasing decisions at CV Kiral, both partially and simultaneously. The research method employed is quantitative with a descriptive and verificative approach. The sample consisted of 100 respondents, who were CV Kiral consumers, determined using Cochran’s formula and selected through simple random sampling. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression, t-test, F-test, and coefficient of determination with the assistance of SPSS software. The results indicate that promotion has a positive and significant effect on purchasing decisions, as does product quality, which also demonstrates a positive and significant influence. Simultaneously, promotion and product quality make a strong contribution to improving consumer purchasing decisions. Thus, the success of CV Kiral in facing competition is highly determined by the effectiveness of creative digital promotions and the consistency of product quality that meets consumer expectations.

Embroidery learning in fashion design education requires technical mastery, creativity, perseverance, collaboration, and the ability to produce aesthetically valuable products. However, student motivation often decreases when practical learning is dominated by lecturer explanation and imitation of examples. This study aims to determine the effect of Team-based Projects in embroidery learning on student learning motivation. A quantitative approach was employed using a quasi-experimental pretest-posttest control group design. The sample consisted of 60 students divided into an experimental class and a control class. The experimental class received team-based project learning, while the control class followed conventional individual practice. Data were collected using a learning motivation questionnaire based on intrinsic motivation, extrinsic motivation, and amotivation. The data were analyzed through normality tests, homogeneity tests, paired sample t-tests, independent sample t-tests, and simple linear regression. The findings showed that the experimental class’s motivation score increased from 67.83 to 82.37 after the treatment. The independent sample t-test revealed a significant difference between the experimental and control classes, with a p-value < 0.001. Regression analysis also confirmed that Team-based Projects positively affected student learning motivation. These results indicate that team based embroidery projects create more meaningful, collaborative, and challenging learning experiences.

This study aims to examine the influence of trust on the perception of transaction security in the use of online shopping applications among millennials. The development of digital technology and the increasing use of online shopping applications have influenced how users assess security risks, personal data protection, and the reliability of transaction systems. This study employs a literature review method by examining relevant previous studies on trust, transaction security, digital risk, and user experience in online shopping. The findings indicate that user trust plays an important role in shaping perceptions of transaction security. Such trust is influenced by the platform’s ability to protect personal data, provide secure payment systems, and ensure smooth transaction processes. The higher the level of user trust in system security, the greater their tendency to use online shopping applications for transactions. Therefore, trust and transaction security are important factors in increasing millennials’ interest and comfort in online shopping.

The growing elderly population in nursing homes is often accompanied by physical and psychosocial declines that negatively impact their quality of life. This study aims to analyze the effect of occupational therapy implementation on the quality of life among the elderly at the Jambi Nursing Home. Utilizing a quantitative pre-experimental design with a one-group pretest-posttest approach, this study involved 30 elderly respondents selected through sampling mehtods. Data were collected using the WHOQOL-BREF questionnaire and analyzed using the Paired Sample T-Test. The results revealed that prior to the intervention, the majority of respondents (53,4%) had a poor quality of life. However, after receiving a two-week occupational therapy program, their quality of life significantly improved, with 60% of respondents shifting into the good category. Bivariant analysis demonstrated a p-value of 0,000 (p <0,05). Indicating a significant influence of occupational therapy, Occupational therapy is proven effective as a non-pharmacological intervention to enhance independence and well-being among the elderly in in institutional care.

Adolescents are considered a vulnerable group to nutritional problems because they experience rapid physical growth accompanied by lifestyle changes and unhealthy eating habits. The increasing prevalence of overweight and obesity among teenagers has become a major public health concern that requires serious attention. This study was conducted to examine the relationship between peer influence, the frequency of eating out, and fast-food consumption habits with the incidence of overweight among students at SMAN 1 Surabaya. The research applied a quantitative approach using an analytical observational design with a cross-sectional method. A total of 81 students participated in the study and were selected through proportional random sampling. Data were collected using questionnaires, SQ-FFQ forms, and anthropometric measurements, then analyzed using the Chi-Square statistical test. The findings revealed significant associations between peer influence, eating out frequency, and fast-food consumption habits with the occurrence of overweight among adolescents. Students who more frequently consumed meals outside the home and regularly ate fast food showed a greater tendency to experience overweight and obesity. These results indicate that social environments and modern dietary patterns contribute to the increasing prevalence of overweight among adolescents. Therefore, nutrition education and healthy lifestyle promotion should be strengthened through the involvement of schools, families, and peer groups.

Elderly people are a vulnerable group experiencing declines in physical, psychological, and cognitive functions, which are often worsened by the lack of social support. Social support in palliative nursing plays an important role in improving the quality of life of the elderly, including maintaining cognitive function. This study aimed to analyze the effect of social support in palliative nursing on the cognitive function of the elderly at PSTW Budi Luhur, Jambi City. This study used a quantitative design with a pre-experimental approach through the one group pretest-posttest method. The research sample consisted of 30 elderly participants selected using a purposive sampling technique. The instruments used were a social support questionnaire and the Mini Mental State Examination (MMSE) to measure cognitive function. Data analysis was conducted using the paired t-test. The results showed that before the intervention, most elderly participants experienced mild cognitive impairment (46.7%), while after the intervention there was an improvement, with most participants being in the normal category (50%). Statistical test results showed a p-value = 0.000 (<0.05), indicating that there was a significant effect of social support in palliative nursing on the cognitive function of the elderly. The conclusion of this study is that social support in palliative nursing has a significant effect on improving the cognitive function of the elderly. Therefore, it is recommended that healthcare workers enhance social support-based interventions to improve the quality of life of the elderly.

Trucking peirformancei is onei of thei important factors in supporting thei smoothneiss of thei clinkeir loading proceiss at PT. Varia Usaha Bahari, Maspion Port, Greisik. In practicei, seiveiral obstacleis arei still eincounteireid, such as deilays in truck arrivals, leiss optimal veihiclei conditions, and opeirational coordination that has not beiein fully maximizeid. Theisei conditions may affeict thei smoothneiss of thei clinkeir loading proceiss. This study aims to deiteirminei thei condition of trucking peirformancei in thei clinkeir loading proceiss baseid on deiscriptivei analysis and to deiteirminei thei eiffeict of trucking peirformancei on thei clinkeir loading proceiss baseid on simplei lineiar reigreission analysis. This study useid a quantitativei meithod with deiscriptivei analysis and simplei lineiar reigreission. Thei data weirei obtaineid through queistionnaireis distributeid to reispondeints involveid in clinkeir loading activitieis. Thei reisults showeid that trucking peirformancei was in thei good cateigory, with aveiragei indicator scoreis ranging from 3.7 to 3.9. Thei higheist indicator was opeirational coordination and communication at 3.9, whilei thei loweist indicator was loading punctuality at 3.7. Thei reisults of thei simplei lineiar reigreission showeid thei eiquation Y = 249.374 + 34.930X, which meians that trucking peirformancei has a positivei eiffeict on thei clinkeir loading proceiss. Thei significancei valuei of 0.000 < 0.05 indicateis that thei eiffeict is significant. Theireiforei, thei beitteir thei trucking peirformancei, thei beitteir thei clinkeir loading proceiss.

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

This study aims to determine the effect of product quality and price on purchasing decisions at UMKM Kresna Galeri in Maumere. This research employed a quantitative approach with an associative research design. The population consisted of 4,050 consumers, and a sample of 100 respondents was selected using the Slovin formula. Data were collected through questionnaires, observation, interviews, and documentation. The data were analyzed using multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results indicate that product quality has a positive and significant effect on purchasing decisions. Price also has a positive and significant effect on purchasing decisions. Simultaneously, product quality and price significantly influence purchasing decisions at UMKM Kresna Galeri in Maumere. These findings suggest that improving product quality and implementing appropriate pricing strategies can increase consumer purchasing decisions.

This study aims to determine the effect of price and service quality on customer satisfaction at Nusa Bunga Salon Maumere. The research employed a quantitative approach using descriptive and verificative methods. The independent variables in this study were price (X1) and service quality (X2), while the dependent variable was customer satisfaction (Y). The population consisted of all customers of Nusa Bunga Salon Maumere who visited and utilized salon services during 2025, totaling 1,392 customers. A sample of 100 respondents was determined using the Slovin formula and purposive sampling technique. Data were collected through questionnaires, interviews, documentation, and literature studies. Data analysis was conducted using validity tests, reliability tests, descriptive analysis, classical assumption tests, multiple linear regression analysis, coefficient of determination (R²), F-test, and t-test with the assistance of SPSS version 23. The results showed that, partially, price had a positive and significant effect on customer satisfaction, with a t-value of 2.803 and a significance value of 0.004. Service quality also had a positive and significant effect on customer satisfaction, with a t-value of 3.336 and a significance value of 0.001. Simultaneously, price and service quality had a positive and significant effect on customer satisfaction, with an F-value of 6.733 and a significance value of 0.002. The coefficient of determination indicated that price and service quality contributed 12.2% to customer satisfaction, while the remaining 87.8% was influenced by other factors outside the scope of this study. Based on these findings, it is recommended that Nusa Bunga Salon Maumere continuously improve its service quality and maintain affordable pricing to enhance customer satisfaction.

This study aims to examine the influence of Content Marketing and Product Quality on Purchase Decisions among consumers of Aldyan Store. The research employed a quantitative method with a survey approach. The population consisted of Aldyan Store consumers, with a sample of 100 respondents selected using a sampling technique appropriate to the characteristics of the study. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, the coefficient of determination (R²), t-test, and F-test with the assistance of SPSS version 23. The results showed that, partially, Content Marketing had a positive and significant effect on Purchase Decisions, with a t-value of 2.544 and a significance level of 0.013 < 0.05. Product Quality also had a positive and significant effect on Purchase Decisions, with a t-value of 2.288 and a significance level of 0.024 < 0.05. Simultaneously, Content Marketing and Product Quality had a positive and significant effect on Purchase Decisions, with an F-value of 9.358 and a significance level of 0.000 < 0.05. The coefficient of determination (R²) was 0.162, indicating that Content Marketing and Product Quality explained 16.2% of the variance in Purchase Decisions, while the remaining 83.8% was influenced by other factors outside the research model. Based on the findings, it can be concluded that Content Marketing and Product Quality play an important role in improving consumers' Purchase Decisions at Aldyan Store. Therefore, Aldyan Store should continue to enhance the quality of its marketing content and maintain product quality to increase consumer trust and purchase intention.

Digital transformation has positioned artificial intelligence (AI) as a major driver of organizational change and innovation. This study aims to analyze the influence of AI implementation on transformational leadership dynamics and the shifting role of leaders in managing human resources through a Systematic Literature Review of reputable studies published within the last five years. The findings indicate that AI acts as a catalyst in strengthening the dimensions of intellectual stimulation and individualized consideration through predictive analytics and talent personalization. The automation of administrative and repetitive tasks enables leaders to focus more on strategic vision, organizational innovation, decision-making, and emotional engagement with employees. However, the effectiveness of AI implementation is highly dependent on leaders’ digital literacy, adaptive capabilities, and readiness to integrate technology into organizational processes. This study contributes by proposing a hybrid leadership framework that combines artificial intelligence with human emotional intelligence to support more effective leadership practices. The practical implications emphasize the importance of leadership development that prioritizes empathy, ethical awareness, and algorithmic transparency in order to maintain trust, encourage sustainable innovation, and strengthen organizational resilience in increasingly dynamic and volatile environments.

This study aims to analyze the effect of wages and work environment on employee performance at PT. Rezeki Surya Gasindo. The background of this research is based on the importance of decent wages and a conducive work environment as factors that can enhance employee productivity and work quality. This study employs a quantitative method with a causal associative approach. Data were obtained through the distribution of questionnaires to all employees of PT. Rezeki Surya Gasindo and measured using a Likert scale. The data analysis techniques used in this study include validity and reliability tests, R-square test, and hypothesis testing through bootstrapping with SmartPLS 3 software. The results indicate that wages have a positive and significant effect on employee performance, and similarly, the work environment also has a positive and significant effect on employee performance. Simultaneously, wages and work environment are proven to have a significant effect on employee performance. These findings suggest that the company should pay attention to providing appropriate wages and creating a comfortable work environment in order to optimize employee performance.