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This study aims to analyze the effect of digital accounting technology utilization and financial reporting quality on economic decision-making in Jenang Kudus MSMEs. The research method used is quantitative with a causal explanatory research approach . The research sample is Jenang MSMEs in Kudus engaged in regional culinary specialties, with a purposive sampling technique based on the criteria of businesses that have been operating for at least two years and have financial recording activities. Primary data was obtained through the distribution of Likert-scale questionnaires compiled based on research variable indicators. The research instrument was tested for validity and reliability before being analyzed using SmartPLS. The results show that the use of digital accounting technology does not have a significant effect on economic decision-making. Conversely, the quality of financial reports has been shown to have a positive and significant effect on economic decision-making. This finding confirms that the quality of accounting information is more decisive for the success of decision-making than the use of digital accounting technology alone.

This study aims to analyze the influence of student organizations, role conflict, and self-regulation on student academic achievement. This study uses a quantitative approach with a survey method. The research sample consisted of 200 students of the Faculty of Economics and Business, Universitas Negeri Surabaya(Unesa) who are active in student organizations. Data collection was conducted through distributing questionnaires with a Likert scale. Data analysis used multiple linear regression, accompanied by tests of validity, reliability, normality, multicollinearity, and heteroscedasticity. The results showed that student organizations have a positive effect on student academic achievement. Role conflict has a negative effect on achievement. And self-regulation has a positive effect on academic achievement. All three variables simultaneously have a significant effect on academic achievement. The results of this study confirm that involvement in student organizations can have a positive impact on academic achievement if combined with strong self-regulation skills and effective role conflict management. Therefore, developing self-regulation skills and time management training should be part of student organization development programs in higher education.

The digital era requires companies to adapt to modern, efficient, and accurate taxation systems. This study aims to analyze the implementation of an integrated system to optimize tax administration processes in a port service company in Indonesia. The focus of this research is to examine how the integration of systems such as SAP, Coretax, Microsoft Excel, and digital banking platforms is utilized to manage Income Tax Article 23 (PPh 23), Value Added Tax (VAT), and the tax reimbursement process. This study employs a qualitative approach with a descriptive case study design, conducted through participatory observation, document analysis, and informal interviews with employees directly involved in tax administration. The results indicate that the integrated system positively impacts the efficiency, consistency, and reliability of tax administration processes. It helps streamline workflows and accelerate tax reporting, particularly in managing PPh 23 and VAT. However, weaknesses remain in the manual data recap stage using Microsoft Excel, which is prone to human error due to the absence of automatic validation mechanisms. Therefore, this study recommends developing a standardized Excel template equipped with automatic validation features and providing training for staff to enhance data accuracy and administrative effectiveness. These findings are expected to serve as a practical reference for other companies in implementing an integrated taxation system that is optimal and sustainable, as well as encouraging increased efficiency and compliance with tax administration in the corporate environment.

Located in Karangjati, Semarang Regency. The rapid development of the culinary industry has led to increasingly fierce competition. Customer satisfaction is crucial for business continuity. This study employs a quantitative method with an explanatory design. A total of 96 individuals were surveyed using simple random sampling.  The F-test, reliability test, multiple linear regression, coefficient of determination, descriptive statistics, and t-test were used to analyse the data collected via a Likert scale questionnaire. The results show that taste and service quality have a positive and significant effect on customer satisfaction. Consistency in taste provides emotional satisfaction, while good service enhances the customer's dining experience. The coefficient of determination shows that these two factors explain more than 60% of the variation in customer satisfaction. These findings emphasise the importance for traditional restaurants to maintain the uniqueness and consistency of taste while improving service quality in order to build customer loyalty and maintain competitiveness.

With the advancement of technology and globalization, technical skills alone are no longer sufficient to face the increasingly complex challenges of the workplace. Students are expected to possess soft skills such as communication, leadership, teamwork, and critical thinking and problem-solving skills frequently encountered in the professional world. This study aims to analyze the level of achievement, experience, work motivation, and competency on work readiness among students at Gunadarma University, Karawaci Region. The analysis method used quantitative primary data, with the following testing stages: convergent validity, discriminant validity, reliability, r-square, q-square, f-square, and path coefficients. The instrument used was a questionnaire, and valid data was collected from 250 respondents. The sampling method in this study was non-probability sampling with a purposive sampling technique. The testing tool used was SmartPLS. The results of this study indicate that the variables of achievement level, experience, work motivation, and competence influence work readiness among Gunadarma University students in the Karawaci region.

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.

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.

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.

The Effect of Facilities on Customer Satisfaction at Pondok Parsotoan Sidojadi 2, Panyabungan, Mandailing Natal Regency.”This study examines the effect of facilities on customer satisfaction at Pondok Parsotoan Sidojadi 2, Panyabungan. Facilities include infrastructure, amenities, and conveniences that support business operations, while customer satisfaction refers to the feelings of pleasure or disappointment experienced by customers based on the comparison between their expectations and actual experiences with products or services. The research problems involve inadequate facilities, such as the absence of Wi-Fi and a children’s playground, a small prayer room, limited parking space, narrow stairs, and less aesthetic décor, which reduce customer satisfaction. This study uses a quantitative method with data collected through observation and questionnaires from 96 respondents. Data analysis was conducted using SPSS 25.0, including validity, reliability, normality, heteroscedasticity, simple linear regression, t-test, determination test, and correlation analysis. The t-test results show thitung = 28.981 > ttable = 1.661, indicating that facilities have a positive and significant effect on customer satisfaction. The R Square value of 0.899 (89.9%) and R of 0.948 demonstrate a very strong relationship.  

This study focuses on analyzing how financial literacy, risk perception, and income level influence investment decision-making among students. The background of this analysis arises from the low understanding of financial management and the importance of risk considerations in investment among students. A quantitative survey method was employed, involving 93 students selected through purposive sampling. Data were processed using multiple linear regression analysis along with validity, reliability, and classical assumption tests. The findings indicate that financial literacy and risk perception have a significant positive effect on investment decisions, while income does not have a partial effect. Simultaneously, all three variables positively influence investment decisions. These results emphasize the need for students to understand financial literacy and risk awareness to make informed investment decisions. The practical implications of this study support the development of effective financial education for students and serve as a reference for future research on investment behavior and personal financial management.

The study aimed to examine how earnings management, particularly in transportation, utilities, and infrastructure companies listed on the Indonesia Stock Exchange (IDX), is influenced by tax planning, company size, and financial condition. The research method employed quantitative secondary data analysis using inner model analysis and processed with SmartPLS 4.0. The study population comprised transportation, utilities, and infrastructure companies listed on the IDX between 2017 and 2021, with a total of 52 companies as samples, resulting in 243 data points collected for this study. The results showed that financial condition had a positive impact on earnings management, while company size had a negative impact. Tax planning had no effect on earnings management. The study population comprised transportation, utilities, and infrastructure companies listed on the IDX between 2017 and 2021, with a total of 52 companies as samples, resulting in 243 data points collected for this study. This broad sample size enhances the reliability of the findings, ensuring that they are representative of the sector as a whole. The data was gathered from publicly available financial statements, offering an accurate reflection of the companies' financial performance over the period in question. The results showed that financial condition had a positive impact on earnings management, suggesting that companies in better financial health are more likely to engage in earnings management practices. On the other hand, company size had a negative impact, indicating that larger companies may be subject to stricter regulatory scrutiny, thus limiting their ability to manipulate earnings. Interestingly, tax planning had no effect on earnings management, possibly indicating that companies may not view tax strategies as a significant driver of earnings management practices.

This study aims to analyze the influence of the implementation of an integrated digital accounting system on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Bayan District. Design/Methodology/Approach: This study uses a quantitative approach, data is collected through a structured questionnaire distributed to 75 MSME actors. The data analysis techniques used include validity and reliability tests, simple correlation tests, simple linear regression, determination tests and t. The results of the study show that the application of digital accounting systems has a positive and significant effect on business performance Information quality is not able to mediate the relationship between the influence of digital accounting use on business performance in MSME actors. The results of this study empirically conclude that the use of digital accounting has a positive and significant effect on business performance in MSME actors, which means that the better the use of digital accounting carried out by MSME actors, the more likely it is to improve business performance in MSMEs.

This study aims to explore the impact of Village-Owned Enterprise (BUMDes) governance on village economic independence, with a case study in BUMDes Dadirejo, Bandungrejo Village, Bayan District, Purworejo Regency. The focus of this study is to determine the extent to which good governance principles can encourage increased village economic independence, particularly in terms of increasing Locally-Owned Income (PADes) and empowering village communities. This study uses a quantitative descriptive-verification approach, involving 60 respondents consisting of village officials, BUMDes managers, and community representatives. Data collected through questionnaires, interviews, and documentation were analyzed using validity, reliability, correlation, and regression tests using SPSS. The results show that good BUMDes governance has a positive and significant influence on village economic independence. The application of the principles of transparency, accountability, participation, responsibility, and institutional independence in BUMDes contributes to increasing local economic capacity and community participation in village development. These findings confirm that BUMDes management based on the principles of good governance can be a major catalyst in achieving sustainable rural development and improving the welfare of village communities.

This study aims to: (1) determine the influence of teacher Self Efficacy on students’ learning motivation in Economics Social Studies; (2) determine the influence of teachers’ teaching creativity on students’ learning motivation; (3) determine the influence of teacher attitudes on students’ learning motivation; (4) analyze the simultaneous influence of teacher Self Efficacy, teaching creativity, and teacher attitudes on students’ learning motivation; and (5) identify the most dominant variable affecting students’ learning motivation at SMP Negeri 9 Marusu, Maros Regency. The research was conducted from September to November 2025 using an associative quantitative approach with an ex-post facto design. The sample consisted of 155 students selected through proportional random sampling. The research instrument was a Likert-scale questionnaire that had passed validity and reliability testing. Data were analyzed using classical assumption tests and multiple linear regression with the help of SPSS. The results of the study indicate that: (1) teacher Self Efficacy has a significant partial effect on students’ learning motivation (t = 3.606, Sig. = 0.000), but becomes insignificant in the simultaneous model (t = –0.531, Sig. = 0.596); (2) teaching creativity has a positive and significant partial effect (t = 5.852, Sig. = 0.000); (3) teacher attitudes have a positive and significant effect (t = 8.008, Sig. = 0.000) and are the most dominant variable, as shown by the highest regression coefficient (B = 1.456; Beta = 0.916); (4) simultaneously, teacher Self Efficacy, teaching creativity, and teacher attitudes significantly influence students’ learning motivation (F = 38.854, Sig. = 0.000); and (5) teacher attitudes are the most dominant predictor, as indicated by B = 1.456 and Beta = 0.916. This means that the more positive the teacher's attitude, the higher the students' learning motivation.

One of the missions and objectives of establishing an ideal government bureaucracy it to provide good public services to the community, particularly optimal service quality for persons with disabilities. To assess the extent to which the measures/benchmarks of service quality success can be examined from the criteria of the dimensions of public service quality. This study aims to determine the extent to which the quality of public service provided is able to meet the needs of persons with disabilities at the Makassar City Government. This type of research uses a qualitative approach tiwh a case study strategy and both primary and secondary data sources. Data collection is based on observations from the study, and data analysis uses an interactive method that includes data presentation, data condensation, and drawing conclusions. Research results indicate that the quality of public services for people with disabilities at the Makassar City Government specifically sosial service is overall not yet optimal in meeting the needs of people with disabilities and still needs improvement. Based on the service quality dimension indicators, namely: Tangible (physical evidence); Reliability; and Responsiviness, they still need to be enhanced because they are not yet optimal due to limited facilities and infrastructure, lack of employee awareness, and insufficient attention to fulfilling the needs of people with disabilities. Meanwhile, Assurance and Empathy are already categorized as good and adequate thanks to the guidance and quick response from rehabilitation officers. However, comprehensive and continuous improvement is still necessary

This study aims to assess extent to which leadership, communication, and competence influence employee performance at Point Coffee Medan. The research was motivated by field findings that indicated a decline in work quality, such as delays in task completion, miscommunication among employees, and a lack of capability in carrying out tasks effectively. These issues highlight the need for improvements in human resource aspects, particularly in leadership style, communication effectiveness, and employee competence. A quantitative research method with a descriptive approach was employed. Data were collected through questionnaires distributed to 38 employees of Point Coffee Medan. The research instruments were tested for validity and reliability, and the data were analyzed using multiple linear regression. The goal of the study was to determine both the partial and simultaneous effects of the three independent variables on employee performance. The analysis results indicate that leadership, communication, and competence have a positive and significant impact on performance, both individually and collectively. Effective leadership helps guide and motivate employees in completing their tasks. Clear and open communication fosters collaboration and a harmonious work environment. Meanwhile, strong competence enables employees to work more efficiently, accurately, and productively. In conclusion, the improvement of employee performance is strongly influenced by the leader's ability to manage the team, the quality of internal communication, and the mastery of work-related competencies. Therefore, the company is advised to enhance these three aspects as part of its human resource management strategy

This study aims to analyze the effect of online learning engagement on student satisfaction, with time management as a mediating variable. Using a quantitative approach with a cross-sectional survey design, this study involved 150 students from the UPPBJ UT Makassar Program who were selected using cluster sampling techniques. The variables used in this study included online learning engagement, technology perception, and student satisfaction, which were measured using a 5-point Likert scale. The data were analyzed using Smart PLS version 4.0 software, which included measurement and structural model evaluation to examine convergent, discriminant, and reliability validity. The results showed that online learning engagement did not have a significant effect on student satisfaction, although there was a positive relationship. However, online learning engagement had a significant effect on technology perception, which in turn had a significant effect on student satisfaction. Technology perception played an important role as a mediator in the relationship between online learning engagement and student satisfaction, reinforcing the direct effect. This mediating effect shows that even though online learning engagement does not directly increase satisfaction, perceptions of online learning technology play a crucial role in increasing student satisfaction. This study provides insight into the importance of technology perceptions in online learning.

This study evaluates the consistency of transmitter level performance through calibration data obtained from the Instrumentation Maintenance Unit of the Cilegon PLTGU. The purpose of this study is to determine the accuracy, linearity, and stability of transmitter output against standard reference values. Qualitative methods were used, including direct observation, interviews, and literature studies to support the analysis of calibration procedures. Calibration data from the Masoneilan 12420-51 and Yokogawa EJA210E transmitters were analyzed using a comparative approach between normal and abnormal calibration results. Classification was based on the difference between the actual output and the 4–20 mA standard signal, with a tolerance limit of ±0.25% in accordance with ISA and IEC calibration standards. The results of the study show that the Level-3 Deaerator Storage Tank transmitter operates within the normal range, with excellent linearity and accuracy, while the Flash ST Tank Level transmitter shows minor deviations outside the tolerance limit, categorized as abnormal. These deviations suggest the potential for drift or zero shift influenced by environmental factors and aging. This study concludes that periodic calibration is necessary to maintain tranmitter performance reliability and ensure accurate signal transmission in the automatic control system at the Cilegon PLTGU facility.

This study aims to analyze the effectiveness of accounts receivable management using Bilyet Giro (BG) at PT YNT. The research focuses on administrative procedures such as invoice creation, amount verification, stamp duty application, internal approval, and the distribution of documents, including invoices, delivery orders, and transmittals. A qualitative approach was adopted with a case study method, and data was collected through in-depth interviews with finance division staff. The findings indicate that the BG-based receivables management system at PT YNT has been implemented with structured procedures. However, several challenges were identified, such as delays in document distribution and reliance on manual approval processes, which hinder the efficiency of the administration flow. The company has taken corrective actions, such as the implementation of digital archiving and improved interdepartmental coordination. These findings offer insights into the effectiveness of the current receivables management system and provide recommendations for further improvements. The research is expected to contribute to internal evaluations and enhance operational efficiency at PT YNT, improving the accuracy and reliability of the accounts receivable management and internal control systems.

Student mental health is an important issue in higher education, yet many students remain reluctant to utilize counseling services. Several factors are suspected to influence students’ willingness to participate in counseling, including stress levels, social support, public stigma, and self-stigma. This study aimed to determine the relationship between stress level, social support, public stigma, and self-stigma with students’ intention to engage in mental health counseling. The research used a quantitative design with a cross-sectional approach. A total of 202 first-year nursing students from Campus I of Poltekkes Kemenkes Semarang were selected using a total sampling technique. The research instrument was a questionnaire that had been tested for validity and reliability, and data were analyzed using Spearman’s rho correlation test. The results showed that most students had a moderate level of stress (52.8%), adequate social support (58.1%), moderate public stigma (53.7%), and moderate self-stigma (55.3%). Students’ willingness to seek counseling was also in the moderate category (63.4%). Statistical analysis indicated a significant relationship between stress level (p=0.000), social support (p=0.002), public stigma (p=0.000), and self-stigma (p=0.000) with the intention to engage in mental health counseling. These findings highlight the importance of promotive and preventive approaches from educational institutions to enhance students’ awareness and access to mental health counseling services.