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This study aims to examine the effect of Leverage and capital intensity on tax avoidance with independent commissioners as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Tax avoidance practices in this sector are considered relatively high due to the complexity of fixed asset management and financing structures. The study applies a quantitative approach with an associative method and purposive sampling, resulting in 21 companies as the final sample with a total of 105 observations during the 2020–2024 period. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results show that leverage has a positive and significant effect on tax avoidance, indicating that a higher level of debt usage increases the likelihood of tax avoidance through interest expenses. Capital intensity also has a positive and significant effect on tax avoidance, as higher investment in fixed assets provides opportunities for firms to utilize depreciation expenses in reducing taxable income. The moderating test reveals that independent commissioners do not moderate the relationship between leverage and tax avoidance but significantly moderate the relationship between capital intensity and tax avoidance in a negative direction, thereby weakening the effect. These findings highlight the importance of corporate governance mechanisms through the presence of independent commissioners in mitigating tax avoidance, although their effectiveness remains limited to specific aspects. This study contributes empirically to the taxation and corporate governance literature and provides recommendations for regulators and tax authorities in strengthening tax compliance monitoring in the property sector.

This study aims to analyze the influence of multinationality and tax haven utilization on transfer pricing activities, with institutional ownership as a moderating variable. The research focuses on energy sector companies in Indonesia, using 70 data samples obtained from company reports and financial statements. Regression analysis with moderation was employed to test the hypotheses. The findings reveal that both multinationality and tax haven practices significantly influence transfer pricing activities. However, institutional ownership does not moderate the relationship between multinationality and transfer pricing but does moderate the relationship between tax haven and transfer pricing. These findings indicate that multinational expansion and the use of tax havens play an essential role in determining corporate transfer pricing behavior. Furthermore, the presence of institutional ownership strengthens the influence of tax haven utilization on transfer pricing practices, showing that ownership structure affects how companies manage their tax-related strategies. This research contributes to a better understanding of the determinants of transfer pricing in multinational enterprises and offers practical implications for policymakers in designing effective tax regulations and governance standards related to corporate taxation.

This study aims to present evidence on the effect of capital intensity, inventory intensity, and leverage disclosure on tax avoidance. This research utilizes secondary data from financial statements sourced from www.idx.co.id and the official websites of companies in the property and real estate sectors using quantitative research. The proxy used in measuring tax avoidance is using the effective tax rate (ETR) as the dependent variable and the independent variables used include capital intensity, inventory intensity, and leverage. Multiple linear regression analysis is the analysis technique used. The property and real estate sector listed on the IDX in the period 2021 to 2024 is the population in this study and the number of samples collected is 85 data obtained using the purposive sampling method. The findings of this research indicate that capital intensity, inventory intensity, and leverage significantly influence tax avoidance positively. These findings suggest that the higher the level of investment in fixed assets, inventory, and debt-to-equity ratio, the greater the tendency of a company to engage in tax avoidance.

This study aims to analyze the influence of leadership style, work motivation, and the work environment on employee loyalty at Coffee Shop Lingkar in Semarang City. The background of this study stems from the phenomenon of fluctuating employee loyalty levels, characterized by staff turnover within a certain period. The research method used a quantitative approach with census sampling, with the entire population of 36 employees being sampled. Data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) using the SmartPLS 4 application. The results show that leadership style has a positive and significant effect on employee loyalty. Work motivation also proved to have a positive and significant effect and was the dominant factor influencing loyalty. Furthermore, the work environment had a positive and significant effect, although its influence was less significant than the other variables. Overall, these three variables explained 82.4% of employee loyalty, with the remainder influenced by factors outside this study. This research provides a practical contribution to Coffee Shop Lingkar's management in improving employee loyalty through developing a participatory and transformational leadership style, providing continuous motivation, and creating a conducive work environment.

This study aims to analyze the influence of product differentiation, social media promotion, and service quality on consumer purchase intention at Tea Break Sambi Kediri. The research employed an associative quantitative approach using a survey method with questionnaires distributed to 88 respondents selected through an accidental sampling technique. Data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with SPSS version 25. The results revealed that both partially and simultaneously, product differentiation, social media promotion, and service quality have a positive and significant effect on purchase intention. Social media promotion is the most dominant variable influencing consumer buying interest, followed by service quality and product differentiation. These findings highlight the importance of creative digital promotion strategies and high service quality in enhancing consumer attraction and loyalty. This research provides practical implications for business owners in designing digital-based marketing strategies and academic contributions to the development of consumer behavior and marketing strategy literature within modern beverage SMEs.

Ship safety is critical, particularly for operations involving tugboats in busy maritime environments like Cirebon Port, Indonesia.1 Despite strict regulations, annual safety targets are often unmet, prompting the need to assess key influencing factors.1 This study investigates the partial influence of four independent variables—Harbor Master's Role (X_1), Ship Seaworthiness (X_2), Ship Crew (X_3), and Shipping Navigational Aids (X_4)—on Tugboat Safety (Y) at Cirebon Port.1 Employing an associative quantitative method, data were collected via questionnaires distributed to 104 tugboat crew members (N=104).1 Multiple linear regression analysis revealed that all four variables have a positive and significant influence on Ship Safety (Y) (all t_{hitung} > t_{tabel} (1.984) and Sig. < 0.05).1 The variable Ship Crew (X_3) was found to be the most dominant factor, exhibiting the highest influence (\beta=0.352, t_{hitung}=4.160), confirming the pivotal role of human resources and competence in maritime safety.1 The regression model explained 50.1\% of the variation in Ship Safety (Y) (Adjusted\ R^2 = 0.501), with the remaining 49.9\% attributed to external factors, such as unpredictable weather and external policies (Suryani et al., 2018). Managerial implications recommend prioritizing the training and certification of crew members and rigorously enforcing Ship Seaworthiness checks, specifically regarding expired safety equipment.

This  study investigates  the  influence  of  verbal  bullying  on  the  interpersonal  mental  condition  of  students  at  SDI  Harekakae.  Verbal  bullying  refers  to  aggressive  behavior  involving  harsh  words,  insults,  or  threats  that  may  negatively  affect  a  student’s  psychological  well-being.  A  quantitative  method  with  a  correlational  design  was  used.  The  research  involved  320  students  selected  through  proportional  random  sampling.  Instrument  validity  and  reliability  were  confirmed,  with  a  Cronbach’s  Alpha  value  of  0.821,  indicating  strong  consistency.  Normality  testing  using  the  Shapiro-Wilk  method  showed  that  the  data  were  normally  distributed.  Pearson  correlation  analysis  showed  a  weak  and  statistically  insignificant  relationship  (r  =  0.143;  p  =  0.452)  between  verbal  bullying  and  interpersonal  mental  condition.  Although  the  t-test  resulted  in  a  p-value  of  0.032,  further  interpretation  indicated  no  significant  effect  of  the  independent  variable  on  the  dependent  variable.  These  findings  suggest  that  verbal  bullying  does  not  significantly  affect  students'  interpersonal  mental  health  and  highlight  the  importance  of  further  research  to  explore  other  contributing  factors.

This study aims to analyze the influence of leadership style, motivation, and work environment on employee performance at UD. Nur Amalina, Kediri Regency. The research employed a quantitative descriptive approach involving 38 employees as the total population, using a census sampling technique. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression analysis with IBM SPSS version 25.0. The results reveal that leadership style, motivation, and work environment have a positive and significant effect on employee performance, both partially and simultaneously. Among these variables, leadership style shows the most dominant influence in improving employee performance. The coefficient of determination (R²) value of 0.925 indicates that 92.5% of employee performance variation can be explained by these three variables, while the remaining 7.5% is influenced by other factors outside the research model. These findings highlight the crucial role of effective leadership, fair motivation systems, and a supportive work environment in enhancing employee performance and productivity within the agribusiness sector.

This study examines the factors affecting Ship Agency Company Performance (Y) at Tanjung Emas Port, Semarang. The focus is on four independent variables: Waiting Time Perception (X1), Loading and Unloading Productivity (X2), Document Handling (X3), and Human Resources (X4). Using a quantitative approach and multiple linear regression analysis, data were collected from 100 employees across 27 agency companies. The results indicate that all four independent variables have a positive and significant partial effect on company performance. Waiting Time Perception (X1) was identified as the most dominant factor, with a coefficient of β=0.322\beta = 0.322β=0.322 and tcount=3.152t_{count} = 3.152tcount​=3.152, suggesting that docking time efficiency (influenced by pilot services and vessel intensity) is the key determinant of agency performance. The coefficient of determination (Adjusted R2R^2R2) is 0.370, indicating that 37% of the variation in performance is explained by the model, while the remaining 63% is influenced by external factors such as weather and macro policies. This study underscores the importance of managing port time effectively and improving Human Resources competencies to enhance agency performance in congested and digitized maritime environments, offering strategic recommendations for regulators and port managers.

Challenges faced by accounting students in producing accurate financial statements aligned with international standards, notably due to limited English proficiency. Therefore, this study examines the influence of accounting English vocabulary mastery and accounting concept comprehension on students ability in preparing financial statements in English. This study employed a quantitative method with a survey approach and multiple linear regession analysis. The research subjects are 81 accounting department students at Politeknik Negeri Banjarmasin taken with purposive sampling. Data was collected using a questionnaire and a performance task to measure vocabulary mastery, conceptual understanding, and the ability to prepare financial statements. The findings show that accounting English vocabulary mastery has a significant positive effect on students’ ability to prepare financial statements in English, while comprehension of accounting concepts does not show a significant individual effect. The adjusted R-squared value of 0.627 indicates that both variables together explain 62.7% of the variance in students’ ability. These findings emphasize that technical vocabulary mastery is a dominant factor enabling students to apply conceptual knowledge effectively in English-based financial reporting. It also highlights the importance of English for Specific Purposes (ESP) strategies in accounting education and suggests integrating vocabulary-focused learning methods to enhance students’ readiness for global accounting practices.

The zoning system policy in the New Student Enrolment (PPDB) is an educational policy reform aimed at equalising access to services and improving the quality of education in Indonesia. This research analyses the implementation of the PPDB zoning system policy at the level of State Junior Secondary Schools using George C. Edward III's policy implementation theory approach, which covers four main variables: communication, resources, disposition, and bureaucratic structure. The research method employs a qualitative approach with a descriptive research type. Data collection techniques were conducted through in-depth interviews, observation, and documentation study of the regulations implementing the zoning system policy. The findings show that the implementation of the PPDB zoning system policy has proceeded in accordance with the technical regulations of Permendikbud Number 01 of 2021 and Sidoarjo Regent Regulation Number 37 of 2020. The admission routes provided include the zoning route, achievement, affirmation, and parental transfer, which offer fair opportunities for all prospective students. Nevertheless, there are still obstacles in the execution, particularly related to the limited infrastructure for distance learning, public perception regarding the selection mechanism, and the disparity between the number of available places (quota) and the number of applicants for certain routes. This research recommends the need for more comprehensive socialisation, improvement of supporting infrastructure, and periodic evaluation of policy implementation to ensure the achievement of the goal of equitable and quality education.

Hypertension is categorized as one of the most widespread chronic non-infectious conditions among the elderly and can heighten the risk of serious complications. A non-pharmacological strategy that may be implemented to manage hypertension is the administration of boiled moringa leaves (Moringa oleifera), which are known among scientific communities for possessing antioxidant agents and potent bioactive molecules that function synergistically in maintaining cardiovascular stability and decreasing arterial pressure. This empirical study sought to examine how far the intake of boiled moringa leaves contributes to reducing blood pressure values in hypertensive older adults living within Meunasah Papeun Village, situated in Krueng Barona Jaya Subdistrict, Aceh Besar District. The statistical evaluation showed a significant p-value of 0.001 (p < 0.05), confirming a substantial effect under a quantitative quasi-experimental approach applying the One Group Pretest-Posttest model. The research sample included 20 participants chosen from a total population of 77 individuals through purposive sampling. The investigation took place from May 27 to June 25. Data were obtained using observation forms, standard operating procedures (SOP) for moringa leaf preparation, and manual sphygmomanometer readings. The findings revealed that prior to the application of treatment, the mean systolic blood pressure reached a level of 193.30 mmHg, whereas following the intervention it displayed a considerable decrease, it fell to 129.75 mmHg. The mean diastolic pressure also exhibited a decrease from 94.00 mmHg, confirming the notable influence of moringa leaf decoction in controlling hypertension. In summary, moringa leaf infusion proved effective in lowering blood pressure among elderly individuals suffering from hypertension. It is recommended that patients regularly consume boiled moringa leaves when experiencing increased blood pressure, that community health services provide education regarding non-pharmacological hypertension management through moringa leaf decoction, and that further research explore this topic with broader variables.

This study aims to analyze the influence of service quality, café atmosphere, and trust on customer loyalty at Omah Petoeng Tulungagung. The research employed a quantitative approach with an associative design. The population consisted of customers who had made at least two purchases, with a sample of 112 respondents selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression with SPSS version 25. The results indicate that service quality, café atmosphere, and trust have a positive and significant effect, both partially and simultaneously, on customer loyalty. Among these variables, trust shows the most dominant influence on loyalty. The coefficient of determination (R²) of 0.540 indicates that 54% of customer loyalty variation is explained by the three independent variables. These findings highlight the importance of integrating quality service, pleasant café ambiance, and customer trust in fostering long-term loyalty. The study provides practical implications for local café managers to enhance competitiveness through trust-based service strategies and customer experience management.

This study aimed to evaluate the forage production characteristics of Japanese papaya (Cnidoscolus aconitifolius) as a potential feed source for ruminant livestock. The research employed a case study approach through direct field observations on four mature Japanese papaya plants naturally grown as living fences in Malang City. Measured variables included the diameter of the main branch, number and length of sub-branches, forage yield, and nutrient composition. Data were analyzed using correlation and simple linear regression to determine the relationship between plant structure and forage productivity. The results indicated that the diameter of the main branch showed a strong positive correlation with the number and length of sub-branches, as well as with forage yield and nutrient content (DM, OM, CP, CF, and EE). Regression analysis confirmed that larger branch diameters were consistently associated with higher forage production and better nutrient values. These findings suggest that the diameter of the main branch can serve as a reliable indicator for estimating the forage yield and nutritional potential of Japanese papaya, providing a practical tool for its use in sustainable ruminant feed management.

This study analyzes the partial and simultaneous influence of four factors—Publication (X_1), Access Convenience (X_2), Perceived Ease of Use (X_3), and Trust (X_4)—on the dependent variable, Intention to Use/Purchase (Y) Tiket.com for airline ticket purchases in Semarang City.1 Using an associative quantitative method, data were collected from 100 Tiket.com users (N=100) and analyzed via Multiple Linear Regression (SPSS 25.0).1 The analysis confirmed that all four independent variables positively and significantly influence the Intention to Use (all t_{hitung} > t_{tabel} 1.98498).1 The variable Perceived Ease of Use (X_3) was identified as the most dominant factor, showing the highest regression coefficient (\beta = 0.375), suggesting that the intuitive and effort-free experience of the application is the primary psychological driver for adoption among Semarang users.1, The overall model demonstrated a very strong explanatory capability, with an Adjusted R^2 of 0.792. This means 79.2\% of the variation in Intention to Use Tiket.com is jointly explained by these four variables, with 20.8\% attributed to factors outside the model.1 Managerial implications suggest prioritizing user experience design, clear information presentation, and maintaining transaction security to convert high interest into committed use.  

Employee performance is a crucial element in determining the success of the company's operations, especially in the logistics sector which demands efficiency and speed of service. This study aims to analyze the factors that affect the performance of employees of PT. Universal Tunggal Logistics which operates at the Port of Tanjung Emas Semarang. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to employees of the operational and administrative departments. The variables tested included work motivation, work environment, leadership style, and employee competence. Data analysis was conducted to identify the dominant factors that contribute to the performance improvement. The results of the research are expected to make an empirical contribution to the development of more effective managerial strategies in improving productivity and service quality. The novelty of this research lies in its focus on the EMKL (Sea Cargo Expedition) industry, which has unique operational characteristics compared to other service sectors, such as high dependence on cross-agency coordination, port dynamics, and tight time demands. The findings of this study are expected to be a reference for similar logistics companies in designing adaptive and evidence-based human resource policies, as well as strengthening competitiveness amid the challenges of globalization and digitalization of the logistics sector.

Social media has evolved into more than just a means of communication; It now plays an important role in shaping the image of the institution, providing recognition, and increasing employee motivation and involvement, especially in public service institutions. This study aims to determine the effect of the use of Instagram @dinkopukmperindagkotaserang accounts on employee self-actualization at UPT Pasar Kota Serang. The method used is a descriptive quantitative approach with survey techniques. The population and sample in this study amounted to 40 employees, which were taken using the total sampling technique. Data analysis was carried out with the help of SPSS software version 26, including validity tests, reliability tests, descriptive statistics, and simple linear regression. The results of the study show that the use of Instagram accounts has a significant influence on employee self-actualization. The determination coefficient value of 0.471 shows that 47.1% of the self-actualization variable is influenced by the use of Instagram accounts. These findings indicate that the better the content management and the higher the employee's involvement with the account, the higher the level of self-actualization achieved in carrying out their role as public servants. This study recommends optimizing institutional social media strategies as part of efforts to improve the quality of human resources and the effectiveness of public services.

This study analyzes the influence of internal operational variables—Process, Service Quality, and Facilities—on the Export Performance of PT. Panah Perdana Logisindo, a freight forwarding company in Semarang. Maritime logistics plays a crucial role in national competitiveness, but company performance often faces challenges amidst the complexity of global supply chains . Employing a quantitative approach with a sample of 100 export service users, multiple linear regression analysis indicates that all three independent variables positively and significantly affect Export Performance (Y). The results reveal that Process has the most dominant influence (\beta=0.309), followed closely by Facilities (\beta=0.302) and Service Quality (\beta=0.255). The model explains 53.0% of the variance in the company's Export Performance (Raja Ferry, 2025 2). These findings confirm the necessity of strengthening micro-operational aspects (efficient procedures, robust networks, and staff professionalism) as a core strategy for enhancing profitability and customer loyalty amidst macro-logistical challenges in Indonesia.

The rapid development of Islamic banking in Indonesia faces significant challenges in maintaining liquidity and profitability amidst dynamic capital market conditions. The urgency of this study arises from the need to examine whether traditional financial ratios, such as the Financing to Deposit Ratio (FDR) and Return on Equity (ROE), play a decisive role in influencing investment decisions, which are proxied by the Price to Earning Ratio (PER). The main objective of this research is to empirically test the effect of liquidity and profitability, both partially and simultaneously, on investment decisions in Islamic commercial banks listed on the Indonesia Stock Exchange during the 2021–2025 period. This study adopts an associative design with a quantitative approach, utilizing secondary data from financial reports obtained from the IDX, and analyzed using multiple linear regression on 68 observation samples. The findings reveal that neither liquidity nor profitability significantly influence investment decisions, either partially or simultaneously. These results suggest that investors in the Islamic banking sector tend to prioritize non-financial factors such as sharia compliance, governance, macroeconomic conditions, and ESG trends, rather than conventional financial indicators. In conclusion, this research extends the understanding of the limitations of Signaling Theory in the sharia context and recommends the development of a more holistic investment evaluation model. Future studies are encouraged to incorporate non-financial variables for a more comprehensive analysis.

This study aims to identify and analyze the socioeconomic characteristics of grocery store traders in Kabupaten Tanjung Jabung Barat (a case study in Kecamatan Tebing Tinggi) and to examine the factors influencing their income. The research method used in this study is a survey method with a quantitative approach. Data were collected through direct interviews with 67 grocery store traders at the research site. The results of the study show that initial capital, business duration, business location, and accounts receivable have a positive and significant effect on the income of grocery store traders, while working hours have no significant effect on income. The data analysis further indicates that the coefficient of determination (R²) is 0.3742, which means that 37 percent of the variation in traders’ income is explained by the variables in this study, while the remaining 63 percent is explained by other variables outside the research.