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Penelitian ini bertujuan untuk mengekplorasi hubungan antara penerapan green accounting, kinerja lingkungan, kinerja keuangan, profitabilitas dengan mempertimbangkan peran tata kelola Perusahaan sebagai variable moderasi. Populasi penelitian terdiri dari Perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2022. Metode purposive sampling digunakan untuk memilih 32 perusahaan yang di anggap representative dari populasi, dan analisis berganda dilakukan menggunakan perangkat lunak SPSS 25 untuk menghasilkan data. Hasil penelitian menunjukan bahwa penerapan green accounting,kinerja lingkungan, dan profitabilitas secara positif dapat mempengaruhi kinerja keuangan Perusahaan. Implikasi dari penelitian ini adalah untuk memberi wawasan lebih kepada para pemangku kepentingan, serta memberikan panduan kepada Perusahaan dan investor tentang manfaat penerpan green accounting dan memperbaiki kinerja lingkuangan dengan memperhatikan tata Kelola Perusahaan.

The purpose of this study was to analyze the influence of leadership style and commitment on employee performance with job satisfaction as an intervening variable in the image of Mart with a sample of 1oo respondents. This type of research is explanatory research. The method used is data collection using questionnaires. PLS smart analysis method.

This study aims to analyze and explain the effect of technical skills and interpersonal skills on perceived job performance with organizational commitment as a moderating variable (study of tax consultants in Central and DIY regions). The sample is 150 tax consultants in Central Java and DIY with the data analysis technique is PLS SEM. Based on the results of the discussion, the following conclusions can be drawn (1) There is an influence of technical skills on perceived job performance, (2) There is no effect of interpersonal skills on perceived job performance, (3) There is an influence of organizational commitment on perceived job performance, (4) Organizational commitment cannot moderate the influence of perceived job technical skills performance, (5) Organizational commitment can moderate the influence of interpersonal skills on perceived job performance.

This research uses the Polya problem-solving procedure to describe students' difficulty in problem-solving in the material about systems of linear equations in two variables. The method in this research is descriptive research. The subjects in this research were three students in Class VIII of SMP Negeri 6 Tondano. The data analysis techniques used are data presentation, data reduction and conclusion. The results of this research show that of the four stages of Polya problem solving, students who have the highest scores can fulfil all stages of Polya problem solving, students who have medium scores can fulfil three stages of Polya problem solving, and students who have high scores can fulfil two stages of Polya problem-solving.

This research aims to determine the impact of zakat knowledge and trust of Bengkalis regional general hospital employees on interest in paying zakat on income with length of work as a moderating variable..This type of research is quantitative research. The population in this study were Bengkalis Hospital employees who were ASN and Honorary totaling 284 people. The sample in this study were Bengkalis Hospital employees, totaling 166 people. Data collection techniques using a questionnaire. The data analysis technique used is descriptive statistical analysis and PLS (Partial Least Square) analysis. The results showed that knowledge of zakat had no effect on interest in paying professional zakat with an influence value of 0.12 and p-values of 0.889 (> 0.05). Trust has an effect on interest in paying professional zakat with an influence value of 0.615 and p-values of 0.000 (<0.05). Length of work has no significant effect on Interest in Paying Professional Zakat with an effect of -0.213 with p-values of 0.827 (>0.05). The length of work factor is not able to moderate the effect of zakat knowledge on interest in paying professional zakat with an effect of 0.078 with p-values of 0.488 (> 0.05). The length of work factor is not able to moderate the effect of trust on interest in paying professional zakat with an influence value of -0.065 with p-values of 0.524 (> 0.05).

This research aims to describe and determine the influence of work ethic on employee performance with work discipline as a mediating variable at the Jambi Province Regional Civil Service Agency. The analytical method used is quantitative analysis. The research population and sample were all employees at the Jambi Province Regional Civil Service Agency, totaling 81 respondents. Data collection was carried out by distributing questionnaires using a Likert scale. The statistical analysis used is the Structural Equation Modeling (SEM) technique with Partial Least Square (PLS) as an analysis tool, using the SmartPLS 4 program. The results of the statistical analysis show that work ethic has a positive and significant effect on employee performance, work ethic has a positive and significant effect on work discipline, work discipline has a positive and significant effect on employee performance, and work discipline is able to mediate the influence between work ethic and employee performance. So it can be concluded that work discipline functions as a link between work ethic and employee performance. Employees who have a good work ethic will work with discipline following company regulations so that their performance will increase and have a positive impact. This helps the company achieve its targeted goals.

Dewasa ini proyek kontruksi sering mengalami berbagai permasalahan yang membuat proyek itu sendiri rugi. Hal ini ditandai dengan melemahnya perekonomian kita dan turunnya nilai rupiah. Yang menjadi penyebab salah satunya adalah kontrak yang kita peroleh segera diselesaikan dengan harga di awal dan spesifikasi yang tertera. Pada proses pelaksanaan ternyata sering terjadi perubahan harga yang memuncak di atas harga normal pada waktu tender dilakukan. Meskipun pihak kontraktor harus memperhatikan harga secara cermat, tidak dapat dipungkiri harga saat penawaran akan melambung tinggi. Penelitian ini dilakukan dengan berbagai proses yaitu menggunakan pendekatan deskriptif kuantitatif. Data yang kita dapatkan dari responden melalui penyebaran kuisioner, sehingga diperoleh data primer dan data sekunder. Terdapat pengaruh variabel Biaya (X1) terhadap Pelaksanaan Proyek (Y) dengan nilai sig. 0,000 < 0,05 dan nilai  6,808 > 2,060. Tidak terdapat pengaruh variabel Mutu (X2) terhadap Pelaksanaan Proyek (Y) dengan nilai sig. 0,486 > 0,05 dan nilai  0,707 < 2,060. Tidak terdapat pengaruh signifikan variabel Jadwal (X3) terhadap Pelaksanaan Proyek (Y). Pembuktiannya dengan nilai sig. untuk pengaruh Jadwal terhadap Pelaksanaan Proyek secara parsial sebesar 0,245 > 0,05 dan nilai  -1,191 < 2,060. Variabel yang paling dominan   mempengaruhi Pelaksanaan Proyek adalah Biaya (X1) dengan nilai 6,808. Terdapat pengaruh secara bersama-sama dari semua variabel terhadap Pelaksanaan Proyek. dengan nilai F sebesar 32,457 > 2,98 pada sig. 0,000 < 0,05, hasil R square 0,796. Nilai R dapat diartikan 79,6% produktivitas tenaga kerja dipengaruhi oleh biaya, mutu, dan jadwal.

This research aims to determine the influence of the Transaction Convenience variable on Repurchase Intention with Customer Satisfaction as an Intervening Variable among Students using Mobile Commerce at the State Islamic University of Raden Intan Lampung and to see whether Students using Mobile Commerce have an influence on Transaction Convenience on Mobile Commerce, and whether their Intention Repurchasing will have an effect on Transaction Convenience through Customer Satisfaction. This type of research is a quantitative approach. Quantitative research is a process of finding knowledge that uses data in the form of numbers as a tool to analyze information about what you want to know. The sampling technique in this research uses data collection techniques: Library Research and Questionnaires. The research results used a partial hypothesis test (t test) which showed that the Transaction Convenience value had a positive and significant effect on Repurchase Intention. Customer Satisfaction has a positive and significant effect on Transaction Convenience. Customer Satisfaction has a positive and significant effect on Repurchase Intention.

The aim of this research is to determine the effect of tax aggressiveness, profitability, leverage, and an independent board of commissioners on corporate social responsibility disclosure with company size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange. The period used in this research is 4 years, starting from 2018-2021. This study uses a quantitative approach. The population in this study were 67 infrastructure companies that were still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and a sample of 13 companies was obtained. The data analysis technique used is moderated regression analysis (MRA). The results of the research show that partially tax aggressiveness, company size has a positive effect on corporate social responsibility disclosure, profitability, leverage, an independent board of commissioners has no effect on corporate social responsibility disclosure, company size is able to moderate tax aggressiveness towards corporate social responsibility disclosure, and company size does not. able to moderate profitability, leverage, independent board of commissioners on corporate social responsibility disclosure. Simultaneously, tax aggressiveness, profitability, leverage, independent board of commissioners, and company size have a positive and significant effect on corporate social responsibility disclosure. The ability of the variables tax aggressiveness, profitability, leverage, board of commissioners and company size to explain Corporate Social Responsibility disclosure is 21% as shown by the large adjusted R square value. Meanwhile, the remaining 79% is influenced by other variables.

This paper discusses the differences between Islamic bank financing and conventional bank credit. This research method is descriptive qualitative by analyzing the basic theory of the fundamental differences between Islamic bank financing and credit at conventional banks. The data was collected using literature studies from scientific journals and basic sharia economics books. Meanwhile, data analysis uses tabulation, coding, editing and verification or conclusion methods. Conventional banks prioritize and prioritize the complete guarantee aspect, whereas in sharia banks it only focuses on the character aspect of the customer itself, meaning that it can be said that the sharia bank believes that the customer will have good intentions when providing credit or financing within a certain agreed period of time.

This research aims to demonstrate the impact of Environmental Performance and Environmental Costs on Financial Performance and Leverage as Intervening variables in manufacturing companies listed on the Indonesian Stock Exchange throughout the period of 2019-2021.This research falls under the category of quantitative research, utilizing secondary data sourced from financial reports or annual reports released by companies listed on the Indonesian Stock Exchange. The data gathering method employed is the purposive sampling technique, with a selection criterion of 50 companies. This results in a total of 150 data points available for analysis. This study employs descriptive analysis techniques and utilizes the SPSS v26 software for data analysis.      Based on the findings of this study, only three hypotheses were confirmed, while the remaining four were disproven. There is no correlation between Environmental Performance and Leverage, but Environmental Costs do have an impact on Leverage. On the other hand, Environmental Performance does influence Financial Performance, while Environmental Costs do not. Financial performance is not influenced by leverage. The relationship between Environmental Performance and Financial Performance is not influenced by Leverage, and Leverage is not considered an Intervening variable. However, there is a significant influence of Environmental Costs on Financial Performance.

Penelitian ini bertujuan untuk mengeksplorasi sejauh mana citra merek dan kualitas produk dapat memengaruhi loyalitas konsumen generasi milenial terhadap Mie Instan Sedaap, dengan kepuasan konsumen sebagai variabel mediasi. Generasi milenial dipilih sebagai fokus karena mereka merupakan kelompok usia produktif yang memiliki karakteristik konsumsi yang unik, kritis terhadap merek, dan cenderung loyal terhadap produk yang sesuai dengan nilai dan preferensi mereka. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 responden yang dipilih melalui teknik purposive sampling. Data dianalisis menggunakan metode Partial Least Square-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa citra merek memiliki pengaruh signifikan terhadap kepuasan konsumen, sedangkan kualitas produk tidak menunjukkan pengaruh yang signifikan terhadap kepuasan. Namun, secara langsung, baik citra merek maupun kualitas produk terbukti berpengaruh terhadap loyalitas konsumen. Sementara itu, kepuasan konsumen tidak memiliki pengaruh langsung terhadap loyalitas, dan tidak berperan sebagai mediator antara citra merek maupun kualitas produk terhadap loyalitas. Temuan ini memberikan wawasan bagi produsen Mie Sedaap dalam merancang strategi merek yang lebih relevan dengan nilai-nilai generasi milenial untuk meningkatkan loyalitas mereka.

In business, the store atmosphere can be an important factor in influencing the emotions that consumers feel when visiting a store so that it can influence purchasing decisions, both positively and negatively. Apart from store atmosphere, promotions can also influence impulse buying and positive emotions which act as mediators between store atmosphere variables and impulse buying and promotional variables on impulse buying. This research aims to determine the effect of store atmosphere and promotions on impulse buying through positive emotions as a mediating variable with a study conducted at McDonald's Jabodetabek. Data testing using quantitative methods was obtained through questionnaires with a total of 203 respondents which were processed using SEM-PLS where the software used was SmartPLS 4 to test descriptive statistics, outer model, inner model, Cronbach's Alpha, Composite Reliability & Average Variance Extracted (AVE), and hypothesis. The results of path coefficient testing show that the store atmosphere has an insignificant influence on impulse buying, but promotions and positive emotions have a positive and significant influence on impulse buying. Meanwhile, the mediating variable, namely positive emotions, shows the store atmosphere and promotions can partially have a positive and significant influence on impulse buying.

The development of the times is constantly changing, marked by the existence of various applications that have online promotion and sales features. competition in online sales is getting tighter, making online business people look for the right strategy to market their products, such as in the TikTok strategy application so that consumers are easy to make a purchasing decision, namely with its latest feature, namely live streaming, which can be seen from direct marketing and trust. The purpose of this study was to determine the effect of direct marketing on purchasing decisions with trust as a moderating variable in an Islamic business perspective. This research uses quantitative methods. Data collection techniques in literature review, questionnaires and Likert scales. The population used in this study is generation z in Bandar Lampung City. Sampling in this study using purposive sampling technique. The number of samples used, determined by the formula according to Widianto, amounted to 97 respondents. The data analysis method uses Partial Last Scructural Equation Modeling (PLS-SEM) and data processing using smartPLS software. The results of this study indicate that there is a positive and significant influence between direct marketing on purchasing decisions. And trust does not moderate the relationship between direct marketing and purchasing decisions. In the perspective of Islamic business direct marketing on purchasing decisions on live streaming tiktok has implemented the principles of Islamic business ethics, including unity, balance, free will, responsibility, and benevolence so that it is something that Muslim business people need to pay attention to.

The value of the company is reflected in the share price of the company which is reflected in the bargaining power of the shares. Company growth is one indicator or measurement of how the company is developing or grow in a certain period. This study was conducted to examine the effect of price earning ratio, profitability and company size on company value with capital structure as a moderation variable in PT. Unilever Tbk Period 2015-2022. The sampling technique in this study is using the purposive sampling method. The population in this study was 1 company with a sample of 32 financial statements. This study used quarterly data with a total of 32 samples and used SPSS 25 as a statistical test tool to test descriptive statistical tests. Classical assumption test, hypothesis test, multiple linear regression test and residual test. The results showed that the price earning ratio, profitability and size of the company had a positive effect on the value of the company. Capital structure weakens the relationship between price earning ratio, profitability and company size to company value.    

Penelitian ini bertujuan untuk mengetahui pengaruh efikasi diri, pengembangan karir, dan work-life balance terhadap kinerja pegawai BLU UPTD Trans Semarang. Objek penelitian adalah pegawai BLU UPTD Trans Semarang pada bagian kepegawaian administrasi dengan ukuran sampel 86 pegawai dengan menggunakan teknik stratified proportional sampling dari jumlah penduduk 109 pegawai. Data dalam penelitian ini diperoleh primer melalui penyebaran kuesioner (angket). Metode analisis data yang digunakan dalam penelitian ini adalah teknik analisis Structural Equation Modeling (SEM) dengan software SmartPLS versi 3. Hasil penelitian menunjukkan bahwa variabel efikasi diri, pengembangan karir, dan work-life balance berpengaruh positif dan signifikan terhadap kinerja karyawan. This study aims to determine the effect of self-efficacy, career development, and work-life balance on the performance of BLU UPTD Trans Semarang employees. The object of the research was BLU UPTD Trans Semarang employees in the administrative staff section with a sample size of 86 employees using stratified proportional sampling technique from a population of 109 employees. The data in this study were obtained primary through the distribution of questionnaires (questionnaires). The data analysis method used in this research is Structural Equation Modeling (SEM) analysis technique with SmartPLS software version 3. The results showed that the variables of self-efficacy, career development, and work-life balance have a positive and significant influence on employee performance.

This study aimed to find out whether Good Corporate Governance and Risk Management affected reputation with financial performance as an intervening variable in the case study of Bank Central Asia Syariah. In addition, this study also aimed to test whether financial performance variables mediatd the relationship between each variables. The sample used in this research was Bank Central Asia Syariah's quarterly and annual reports published for 2017-2022. The method used was a quantitative approach with data analysis using smartPLS, the data used was secondary data. The research results showed that Good Corporate Governance has significant effect on reputation.Good Corporate Governance has not is proven significant to financial performance. Risk management has proven to have a significant effect on reputation. Risk management has a significant effect with a negative influence on financial performance. Financial performance has proven to have a significant effect on reputation. The path test showed that financial performance is unable to mediated Good Corporate Governanceon and risk management on reputation.   Keywords: GCG, Risk Management, Reputation, Financial Performance

This research aims to test how much influence Leadership Style and Compensation have on Job Satisfaction with Work Motivation as an Intervening Variable at the Sijunjung Regency Transportation Service. Data collection methods are through surveys and circulating questionnaire, with a sample of 60 respondents. The analysis method used is path analysis using smartpls. The research results showed that there was a significant influence of Leadership Style on Work Motivation. There is a significant influence of compensation on work motivation. There is a significant influence of Leadership Style on Job Satisfaction. There is a significant influence of compensation on job satisfaction. There is a significant influence of work motivation on job satisfaction. There is an insignificant influence of Leadership Style on Job Satisfaction through Work Motivation. There is an insignificant effect of compensation on job satisfaction through work motivation.

Consumer purchasing decisions are one of the most crucial aspects for companies, because purchasing decisions can affect revenue, business growth, reputation, competition in the market, operational efficiency, product innovation, and customer loyalty. There are several factors that influence purchasing decisions, including brand image and nutrition label. This study aims to examine the effect of brand image and nutrition label on purchasing decisions with a healthy lifestyle as a moderating variable. The sample used in this study was 100 respondents. The sampling method used in this study was purposive sampling method. Data collection was carried out through distributing questionnaires online via google form and offline distribution where respondents received and answered on a questionnaire sheet. The data analysis technique used in this research is Moderated Regression Analysis. The results of this study indicate that brand image and nutrition label partially have a significant effect on Fitbar purchasing decisions in Denpasar City. Then, healthy lifestyle moderates brand image and nutrition label partially on Fitbar purchasing decisions in Denpasar City.

Science and technology continue to develop in a more sophisticated direction. One of the technological advances in the era of globalization is marked by the Dana e-wallet. The Dana e-wallet is one of the popular alternative digital payment transactions in Indonesia because of its ease of use, benefits, risks and privacy security. The impact offered in terms of user convenience, benefits, risks and privacy security makes people interested in using this e-wallet. The aim of this research is to determine the influence of user convenience, benefits and risks on interest in using the Dana e-wallet with privacy security as an intervening variable. This research uses a causality research design with a quantitative approach and a sampling technique using Non-Probability Sampling. The population in this research is the people in Semarang City. The number of samples taken was 100 respondents. The data analysis methods used are regression analysis, path analysis, and Sobel test. The data obtained in this research was then processed using the IBM SPSS Statistics 23 program.