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The aim of this research is to determine the influence of human resource competence, leadership style and use of information technology on the quality of financial reports of Parish Churches in the Maumere City area. This research uses an associative quantitative approach. The population in this study was the Financial Council taken from 5 Parish Churches in Maumere City, namely 32 respondents. The sampling method used in this research was saturated sampling so that the number of samples obtained was 32 respondents. The data collection process was carried out by distributing questionnaires to respondents, where the research instrument used a Likert scale. The data analysis technique used in this research uses a multiple linear regression analysis model with the help of the IBM SPSS Statistics 26 program. The results of this research show that the variables of human resource competency, leadership style and the use of information technology partially and simultaneously have a significant effect on the quality of the Church's financial reports. Maumere City Parish.

This research aims to find out how much influence Shopee promotions have on consumer behavior among STAIN Mandailing Natal Sharia Business Management students. The sample used came from 75 MBS students using a purposive sampling method. The approach used is quantitative and in collecting primary data observation and questionnaire methods are used. Meanwhile, the data analysis that researchers used in this research was analysis using validity and reliability tests, classical assumption tests, simple linear regression tests and hypothesis tests, namely the t test and R Square test (with the help of the SPSS Version 24 program). The results of the research show that there is an influence of shopee promotional variables on consumer behavior among Mandailing Natal Sharia Business Management Students. Shown by the significance value of t 0.000 which is smaller than sig = 0.05 (0.000>0.05) the value of R = 0.629 and R Square = 3.96 means that Shopee promotion is able to explain the dependent variable or consumer behavior of 0.396 x 100 = 39.6 message while the other 60.4 percent is explained by other variables. Based on the research results, it can be concluded that Shopee promotions have a positive and significant effect on consumer behavior with a value of tcount < ttable or tcount > ttable (6.916 < 1.666 or 6.916 > 1.666). There is a positive and significant relationship between Shopee promotions and consumer behavior among students.

This research was carried out at UD. Alame Mandailing Rozi Nasution in Kotasiantar, Panyabungan District, Mandailing Natal Regency with the aim of finding out the effect of product quality on consumer satisfaction at UD. Alame Mandailing Rozi Nasution. To achieve the objectives, research was conducted using a sample of 96 people. The research method uses quantitative by describing data using accidental sampling techniques.  The research analysis is an analysis of validity and reliability tests, classical assumption tests, simple linear regression tests and hypothesis tests, namely the t test and R square test (with the help of the SPSS Version 21 program). The results of this research indicate that there is an influence of product quality on consumer satisfaction at UD. Alame Mandailing Rozi Nasution. Indicated by a significant value of t 0.000 which is smaller than sig = 0.005 (0.000 < 0.05) the value of R = 0.791 and R Square = 0.626 means that product quality is able to explain the dependent variable or consumer satisfaction of 0.626 × 100% = 62.6% while Another 35.4% is explained by other variables. Based on the research results, it can be concluded that product quality has a positive and significant effect on consumer satisfaction with a value of tcount > ttable (12.535 > 1.664). And product quality has a strong relationship with consumer satisfaction of 0.791.

The aim of this research is to determine the influence of business location on purchasing decisions at Tomyam 59 Cafe & Resto. To achieve this aim, research was conducted using samples from 99 Tomyam 59 consumers using the purposive sampling method. Data collection techniques using observation, documentation and questionnaires. Data analysis methods are validity, reliability, normality, heteroscedasticity, simple linear regression, hypothesis testing, namely the t test and R square test. All tests were carried out using the SPSS Version 21 program. The results of this research show that there is an influence of business location on purchasing decisions in Sipolu-polu, Panyabungan District, Mandailing Natal Regency. Indicated by a significant value of t 0.000 which is smaller than sig = 0.005 (0.000 < 0.05) the value of R = 0.676 and R Square = 0.457 means that the business location is able to explain the dependent variable or consumer buyer decision of 0.457 × 100% = 45.7 % while another 54.3% is explained by other variables. Based on the research results, it can be concluded that business location has a positive and significant effect on purchasing decisions with a value of tcount < ttable or tcount > ttable (9.030 < 1.664 or 9.030 > 1.664). And business location has a strong relationship with purchasing decisions of 0.680.

The research carried out has the aim of knowing the effect of the variables Leverage, Activity, and Company Size, on Earnings Growth. the sample taken as research material is the Property and Real Estate Sector companies that have entered the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sample was selected by considering the use of the purposive sample method. The research conducted utilizes multiple linear regression analysis methods with the Statistical Pakcage for the Social Science (SPSS) Version 25 program. The findings in this research explain that debt equity ratio and company size have no effect on profit growth, while total asset turnover affects profit growth.

This research aims to determine the effect of free shipping promotions on buying interest at Shopee (case study in the Pasar Maga sub-district community. Type of quantitative research, data collection techniques using observation and distributing questionnaires. The sample consisted of 60 respondents using the observation method and distributing questionnaires. Slovin Formula. Data analysis techniques use validity tests, reliability tests, normality tests, p-plot graphs, heteroscedasticity tests, scatterplot graphs, simple linear regression analysis tests and hypothesis tests using the SPSS version 25 program on buying interest at Shopee (Case Study in Pasar Maga Village Community), the tcount value for the Free Shipping Promo variable (X) is 5.604 with a ttable value of 1.671. So the tcount value is greater than ttable (5.604 > 1.671. This means that the free shipping promo has a positive effect on buying interest as proven by this research with The R Square value is 0.351 x 100% = 35.1%. while the remaining 64.9% is explained by other variables. Apart from that, the free shipping promo variable has a moderate relationship with shopee buying interest among the people of Pasar Maga Village, Mandailing Natal Regency, amounting to 0.593 which is in the correlation interval of 0.40 – 0.599 according to table 3.7.

This research aims to analyze the influence of Financial Literacy and Financial Attitudes on the Financial Management Behavior of Accounting Students, Faculty of Economics and Business, Nusa Nipa University. This type of research is quantitative research with an associative approach. The sampling technique uses probability sampling, a type of Stratified random sampling method, where the sample is determined and determined randomly by dividing the population into several sub-classes and semesters with a sample size of 84 people. The data collection technique used a questionnaire (google form) which was distributed to 84 respondents. Data analysis used multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 25. The results of this study showed that partially the sig. of financial literacy is 0.000 < 0.05 with a calculated t value of 3.814, Sig. of financial attitude is 0.008 < 0.05 with a calculated t value of 2.703 and simultaneously the sig value from the F test shows that the sig value. from the test is 0.000 < 0.05 with a calculated F of 16.010, so it is concluded that partially or simultaneously Financial Literacy and Financial Attitudes have a significant effect on Student Financial Management Behavior.

This research aims to determine the effect of current ratio, debt to equity ratio, profitability, and total assets turnover on the value of pharmacy subsector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The data used in this research is secondary data in the form of financial reports of pharmacy subsector companies listed on the Indonesia Stock Exchange for the period 2019-2023. There were 13 (Thirteen) companies as population for this study. Where sampling was carried out using a purposive sampling technique, with the total sample obtained according to the criteria amounting to 10 (Ten) companies. The analytical method used is multiple linear regression analysis and tested using the Statistical Package for the Social Science (SPSS) version 25 program. The research results show that the variables debt to equity ratio, and profitability have a significant effect on company value. Meanwhile, current ratio and total asset turnover does not have a significant influence on company value.

This research aims to examine the effect of financial distress and good corporate governance on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used was a purposive sampling method based on predetermined criteria. The samples used in this research were 60 samples from companies that met the criteria. The data analysis technique used is multiple linear regression analysis and is assisted by the SPSS 22.0 statistical program. The results of this research show that the variables financial distress, institutional ownership, and audit committee have no effect on earnings management. Meanwhile, managerial ownership has a negative effect on earnings management.

This study aims to examine the effect of the implementation of the motor vehicle tax amnesty program, exemption from motor vehicle transfer fees, and taxpayer motivation on compliance in paying motor vehicle tax in Mojokerto Regency. The population in this study were taxpayers adjusted to the number of two-wheeled vehicles in Mojokerto Regency, which was 457,325, the sample in this study used the accidental sampling method, namely random sampling with consideration of ease of access that could be reached by researchers, namely 75 respondents with data obtained through the distribution of questionnaires online and offline. Data analysis in this study used multiple linear regression analysis with the help of SPSS version 22. The results obtained in this study were that the implementation of the tax amnesty program had a significant effect on compliance, exemption from transfer fees did not affect compliance, taxpayer motivation had a significant effect on compliance, and simultaneously all independent variables affected the dependent variable.

This study aims to analyze the effect of work stress and workload on employee performance at CV. Kurnia Laut Biru. This type of research is quantitative. The population studied was all employees of CV. Kurnia Laut Biru, Jombang Regency, totaling 35 employees. The sampling technique used saturated sampling, which means that all members of the population were sampled. Data collection was carried out by distributing questionnaires, and then analyzed using multiple linear regression with the help of the SPSS version 29 program. The hypothesis testing used was the partial significance test (t-test) and the simultaneous significance test (f-test). The results of the study concluded that: work stress has a significant negative effect on employee performance at CV. Kurnia Laut Biru, Jombang Regency, workload has a significant negative effect on employee performance at CV. Kurnia Laut Biru, Jombang Regency, And together, work stress and workload significantly affect employee performance at CV. Kurnia Laut Biru, Jombang Regency.      

This study aims to determine the effect of financial literacy, financial behavior, locus of control, and demographic factors on investment decisions. This research is quantitative type. The population in this study were tutors of Alhimni Education Center (AEC), Ngoro Mojokerto, totaling 39. The sampling technique used non-probability sampling method with saturated sample technique. Data collection techniques in this study using primary data, the instrument in this study using a questionnaire through google form with measuring instruments in the form of a Likert scale and ordinal scale. The analysis technique used in this research is descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis test, t test, F test and coefficient of determination with the help of SPSS software program version 22. The results showed that financial literacy, education had an effect on investment decisions, while financial behavior, locus of control, and income had no effect on investment decisions.

This study aims to analyze the influence of interpersonal communication and work discipline on employee productivity at UD Sumber Agung trading business. This type of research is quantitative. The population studied was all employees of UD Sumber Agung, totaling 51 employees. The sampling technique used saturated, which means that all members were sampled. Data collection was carried out by distributing questionnaires, and then analyzed using multiple linear regression with the help of the SPSS version 25 program. The hypothesis testing used was the partial significance test (t test) and the simultaneous significance test (f test). The results of the study concluded that: (1) interpersonal communication has a significant negative effect on employee productivity at UD Sumber Agung. (2) Work discipline has a significant negative influence on the productivity of UD Sumber Agung employees. And (3) interpersonal communication and work discipline together have a significant influence on the productivity of UD Sumber Agung employees.    

Development in general depends on an economy based on broad community participation, which can be seen from the Micro, Small and Medium Enterprises (MSME) sector which is one of the most common types of business. The small and medium enterprise (MSME) sector is an important part of the country's economy. Micro, Small and Medium Enterprises (MSMEs) play a strategic role in national economic development because they really help economic growth and obtain workers, as well as distributing development results. However, success in developing a business so that it can help economic development is determined by various factors such as effective marketing strategies, mental and physical readiness of entrepreneurs, as well as in-depth knowledge of markets and products. This research aims to determine the influence of marketing strategy, entrepreneurial ability and entrepreneurial knowledge on business success among MSMEs in the city of Mojokerto. This type of research is quantitative research. The population in this study was all MSME actors in the culinary sector in Mojokerto City, totaling 2,527 MSMEs and the sample of respondents was 96 MSMEs using purposive sampling techniques. Respondent data was collected using a questionnaire. The data analysis method for this research uses descriptive statistical analysis using classical assumption testing and multiple linear regression, the overall analysis of which is calculated using the Statistical Program For Social Science (SPSS) version 25. The results of this research show that marketing strategy has a positive and significant effect on business success, entrepreneurial ability has no at all significant effect on business success, and entrepreneurial knowledge has a positive and significant effect on business success. Meanwhile, the most influential variables are marketing strategy variables and entrepreneurial knowledge. Based on simultaneous or joint testing, it was found that marketing strategy, entrepreneurial ability and entrepreneurial knowledge had a positive and significant effect.

This research aims to determine the influence of organizational commitment, work experience, professionalism and auditor education on consideration of the level of audit methodology for auditors working in public accounting firms in the South Jakarta and West Jakarta regions in 2024. The data sampling technique involves distributing questionnaires directly to respondents. The research population was auditors who worked in 9 Public Accounting Firms and obtained 78 questionnaires and all questionnaires could be processed. The data processing used was multiple linear regression analysis, tested using the Statistical Package For The Social Science (SPSS) program version 22 and Microsoft Excel 2010. Based on the research results, it can be concluded that organizational commitment (X1) and auditor education (X4) have a significant effect on consideration of audit materiality level (Y), while work experience (X2) and professionalism (X3) have no effect on consideration of audit materiality level (Y).

In 2019-2023, the average profitability in the banking sub-sector has increased and decreased. This study aims to analyse the Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio and Operating Cost of Operating Income on Profitability. The research methodology used in this study uses quantitative methods. Data obtained from the Indonesia Stock Exchange website (www.idx.co.id) and www.bi.go.id. The population in this study are banking subsector companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling technique used purposive sampling technique with a sample of 22 (twentytwo) companies. Data analysis for hypothesis testing using Multiple Linear Regression with the help of the Statistical Package for Social Sciences (SPSS) version 22 (twenty-two) programme. The results showed that Capital Adequacy Ratio and Loan to Deposit Ratio had no effect on Profitability, while Non Performing Loan and Operating Cost of Operating Income had a negative effect on Profitability.

This Research was conducted aiming to determine the effect of liquidity, leverage, firm size and institusional ownership on financial performance.the population in this study is 33 health sector companies listed on the Indonesian Stock Exchange. By using the purposive sampling method, a sample of 13 companies was obtained. The analytical tool used is multiple linear regression analysis using the Statistical Product and Service Solution (SPSS) Version 22 Program. The result of this study indicate that liquidity have a positive and significant effect on financial performance, leverage have a negative and significant effect on financial performance while firm size and institusional ownership have no effect on financial performance.    

This study aims to determine the effect of Current Ratio, Debt to Asset Ratio and Total Asset Turn Over on Net Profit Margin. The data used in this study is secondary data with a population of retail sub-sector companies listed on the Indonesia Stock Exchange with the observation year 2019 - 2022, totaling 31 companies. The sampling technique used in this study was purposive sampling method with data analysis using multiple linear regression methods and using the Statistical Package for the Social Sciences (SPSS) version 22 program and Microsoft Excel for Windows 2019. The results of this study indicate that Current Ratio, Debt to Asset Ratio and Total Asset Turn Over affected Net Profit Margin with a coefficient of determination (R2) of 83.3% and the rest is influenced by other variables not studied in this study.

This research aims to find out how digital technostress influences interest in using fintech e-wallets among millennial generation consumers in Lampung Province. The population in this research is generation Z consumers in Lampung Province. The sampling technique was carried out using purposive sampling. Data collection in this study was carried out by distributing questionnaires to 100 respondents. The method used in this research is quantitative research and uses primary data. In this research there are four independent variables, namely complexity, overload, invasion, and uncertainty, while the dependent variable used is intention. This study uses multiple linear regression analysis tools with the help of the SPSS version 23 program. The results of the research show that complexity and overload have a positive and significant effect on interest in using fintech e-wallets among generation Z consumers in Lampung Province, whereas invasion and uncertainty have no effect on interest in using fintech e-wallets. Fintech e-wallet for generation Z consumers in Lampung Province.

Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports through the Indonesia Stock Exchange (IDX). The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022 as many as 53 companies. The sampling technique in this study used purposive sampling with 3 specified research criteria so that a sample size of 12 companies was obtained with 60 data obtained. The data analysis technique used was multiple linear regression analysis using the SPSS version 24 application program. The results of the study showed that partially leverage, capital intensity and company size had a significant effect on tax aggressiveness, while return on assets did not have a significant effect on tax aggressiveness. To get better results in subsequent research, the population can be expanded to include more samples and other variables such as liquidity and corporate social responsibility can be used