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This study aims to determine the influence of brand image and customer reviews on the purchasing decision of Gambir tea, with price as an intervening variable at UD. Sondel in Pakpak Bharat Regency. This research is quantitative with the population consisting of residents of Pakpak Bharat Regency. The sampling technique used is purposive sampling, with a total of 100 respondents. The data were processed using SPSS version 26, with analysis methods including classical assumption testing, path analysis, Sobel test, and hypothesis testing. The results of the study indicate that: (1) brand image has a direct significant effect on price, (2) customer reviews have a direct significant effect on price, (3) brand image has a direct significant effect on purchasing decisions, (4) customer reviews have a direct significant effect on purchasing decisions, (5) price has a direct significant effect on purchasing decisions, (6) brand image has an indirect significant effect on purchasing decisions through price, and (7) customer reviews have an indirect significant effect on purchasing decisions through price.

The purpose of this study is to determine how organizational culture, leadership, and compensation impact employee performance at Forever Hope Digital Printing Surabaya, with job satisfaction as an intermediary. This research was conducted quantitatively with a simple random sampling method, and questionnaires were distributed to 64 respondents. Data analysis was conducted using descriptive analysis and path analysis techniques, which were processed using IBM SPSS Version 20. The results showed that organizational culture, leadership, and individual compensation had a positive impact on employee performance at Forever Hope Digital Printing Surabaya, although not significantly. However, leadership and compensation have a positive and significant impact on employee job satisfaction in the company. In addition, job satisfaction has a positive and significant impact on employee performance. Thus, job satisfaction serves as a mediator that explains the relationship between organizational culture, leadership, and compensation with employee performance at Forever Hope Digital Printing Surabaya.

Di era globalisasi, jumlah penduduk Indonesia mengalami pertumbuhan pesat. Akibatnya, muncul tantangan baru dimana terdapat ketidakseimbangan antara jumlah lapangan pekerjaan dengan pencari kerja, yang secara tidak langsung menyebabkan meningkatnya angka pengangguran. Meskipun demikian, banyak mahasiswa yang masih ingin berkarir sebagai pekerja, akibat faktor kenyamanan. Padahal, kewirausahaan dapat menjadi solusi untuk menghindari ancaman pengangguran. Oleh sebab itu, penelitian ini bertujuan untuk menunjukkan pengaruh dari variabel kreativitas, pendidikan kewirausahaan, dan lingkungan keluarga terhadap minat berwirausaha mahassiswa akuntansi. Metode pengumpulan data yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan menyebarkan kuesioner menggunakan metode snowball terhadap 64 responden mahasiswa akuntansi di Universitas Atma Jaya Semanggi. Dalam penelitian ini, analisis data dilakukan dengan menggunakan aplikasi smartPLS 4 dengan 3 teknik analisis, yaitu analisis model pengukuran, model struktural, dan kelayakan model. Hasil dari kegiatan penelitian ini menunjukkan bahwa variabel kreativitas dan lingkungan keluarga secara independen memiliki pengaruh positif dan signifikan terhadap variabel minat berwirausaha, sedangkan variabel pendidikan kewirausahaan tidak memiliki pengaruh yang signifikan terhadap variabel minat berwirausaha. Implikasi yang diperoleh dari hasil kegiatan penelitian adalah tingkat kreatifitas mahasiswa dan dukungan lingkungan keluarga memainkan peranan yang penting dalam menumbuhkan minat berwirausaha mahasiswa.

Dengan Firmsize sebagai variabel moderasi, penelitian ini menguji hubungan Net Working Capital, Cash Flow dan Profitabilitas terhadap Cash Holding pada Perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Purposive Sampling dijadikan sebagai metode pengambilan sampel dan menghasilkan 90 data sampel. Berdasarkan output pengujian statistik ditemukan bahwa Net Working Capital dan Profitabilitas secara signifikan mempengaruhi Cash Holding. Namun tidak dengan variabel Cash Flow. Selain itu, Firmsize dapat memoderasi pengaruh Net Working Capital, Cash Flow dan Profitabilitas terhadap Cash Holding

Penelitian ini bertujuan untuk menganalisis pengaruh dari Opini Audit, Ukuran KAP, dan Pergantian manajemen terhadap Auditor Switching dengan variabel Financial Distres sebagai variabel moderasi pada Perusahaan BUMN Periode 2019-2023. Pengambilan sampel merupakan metode Purposive Sampling berjumlah 55 data. Hasil penelitian menunjukan Opini Audit berpengaruh signifikan terhadap Auditor switching. Menunjukan Ukuran KAP terhadap Auditor switching. Pergantian Manajemen signifikan terhadap Auditor switching. Financial distress mampu memoderasi Opini Audit terhadap Auditor switching. Financial distress tidak mampu memoderasi Ukuran KAP terhadap Auditor switching. Financial distress tidak mampu memodrasi pergantian manajemen terhadap Auditor switching.

Penelitian yang dilakukan bertujuan untuk dapat mengetahui serta menganalisis pengaruh  Debt Covenant, Litigation Risk, serta Leverage terhadap Konservatisme Akuntansi dengan Financial Distress sebagai Variabel Moderasi. Populasi yang digunakan ialah semua perusahaan sub sektor healthcare yang terdaftar di BEI tahun 2019-2023. Teknik pengumpulan sampel yang dipergunakan yaitu purposive sampling dengan menggunakan 12 perusahaan menjadi sampel. Adapun alat analisis yg dipergunakan yaitu MRA (moderate regression analysis). Data yang dipergunakan yakni data sekunder dari annual report. Kesimpulan penelitian menunjukkan bahwa Debt Covenant, Litigation Risk, dan Leverage berpengaruhi terhadap Konservatisme .Akuntansi Financial Distress memoderasi Debt Covenant, tetapi tidak dapat memoderasi Litigation Risk dan Leverage.

This study aims to analyze the influence of leadership on teacher performance with organizational culture as an intervening variable at SMP Negeri 12 Sungai Penuh. This research employs a quantitative approach with a causal study design. The population in this study consists of the school principal and all 30 teachers at SMP N 12 Sungai Penuh. The sample uses total sampling, where the author takes 100% of the existing population at SMP Negeri 12 Sungai Penuh, totaling 30 teachers. Data collection was conducted using questionnaires. Data analysis techniques utilized SEM PLS. The results show that teacher performance at SMP Negeri 12 Sungai Penuh is strong (125.33) with excellence in pedagogical and personality competencies. The principal's leadership is also strong (124.87) with communication as the best aspect, along with a strong organizational culture (124.83) in results orientation and stabilization. The research findings indicate that leadership has a positive and significant effect on teacher performance with a path coefficient of 0.423 (T-Statistics 5.096, P-Values 0.000). Leadership also significantly impacts organizational culture with a coefficient of 0.736 (T-Statistics 12.912, P-Values 0.000). Additionally, organizational culture positively influences teacher performance with a coefficient of 0.565 (T-Statistics 7.244, P-Values 0.000). Leadership also affects teacher performance through organizational culture as an intervening variable with an indirect path coefficient of 0.416 (T-Statistics 6.500, P-Values 0.000). This proves that organizational culture serves as a partial mediator in the relationship between leadership and teacher performance.

This study aims to analyze the role of personal financial management as an intervening variable in the influence of financial knowledge and financial attitudes on saving ability, for Accounting Study Program students in Surabaya. Using quantitative methods with a survey approach, data were collected through questionnaires distributed to 100 respondents. Data analysis was done by regression and path analysis. The results showed that Financial Knowledge did not have a significant effect on Personal Financial Management, while Financial Attitudes had a positive and significant effect. Financial Knowledge also has no significant effect on Saving Ability, while Financial Attitude has a positive and significant effect. Personal Financial Management has a positive effect on Saving Ability and acts as an intervening variable that strengthens the relationship between Financial Attitude and Saving Ability. This study concludes that Financial Attitude is more influential than Financial Knowledge on Saving Ability. The findings provide insights for educational institutions to focus on developing positive Financial Attitudes and suggest the integration of practical financial education in the curriculum.

This research aims to determine the direct and indirect influence of leadership style and work environment on employee performance through work motivation as an intervening variable. This type of research uses quantitative because it leads to measurement methods and samples to test variables and hypotheses. The data sources in this research use primary and secondary data. The sample in the research was 31 CV employees. Timbul Jaya Motor Kediri uses a saturated sampling technique which uses all members of the population as samples. The analysis technique used is the measurement model test or outer model including the discriminant validity test, average and the structural model test or inner model which includes the R-square, Q-square test and hypothesis test.. The results of the research show that Leadership Style (X1), and Work Environment (X2), Work Motivation (Z) have a significant and positive effect directly on Employee Performance (Y) and Leadership Style (X1), and Work Environment (X2) indirectly has a significant and positive effect on Employee Performance (Y) through Work Motivation (Z) as an intervening variable. This research also shows that the coefficient of determination (R2) of employee performance variables has an influence of 88.9% in influencing leadership style and work environment variables while the remaining 11.1% is influenced by other variables not discussed in this research so that further research uses other variables outside this research. In this study, it is implemented that a company's performance factors are influenced and can be improved through leadership style and work environment variables through work motivation.    

This research aims to analyze the influence of tax avoidance on company value and the role of institutional ownership as a moderating variable. Tax avoidance is measured using the Effective Tax Rate (ETR), while company value is measured using Tobin's Q. Institutional ownership is measured based on the percentage of shares owned by institutions. The research was conducted on companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period using a purposive sampling method, resulting in 120 observations. Data analysis was carried out using multiple linear regression and interaction tests. According to the study's findings, tax evasion significantly reduces a company's value. The inverse association between tax evasion and corporate value is mitigated by institutional ownership. These results offer investors and regulators useful insights into the relationships among business governance, shareholder value, and tax avoidance tactics.

Penelitian ini bertujuan untuk Untuk mengetahui pengaruh infrastruktur jalan terhadap pertumbuhan ekonomi, pengaruh infrastruktur listrik terhadap pertumbuhan ekonomi dan pengaruh infrastruktur jalan dan listrik terhadap pertumbuhan ekonomi di Indonesia. Jenis penelitian ini menggunaan penelitian kuantitatif. enelitian ini menggunakan data sekunder. Data sekunder yaitu data yang diperoleh dalam bentuk jadi dan telah diolah oleh pihak lainnya yang biasanya dalam bentuk publikasi. Jenis data yang digunakan berupa data Time Series (runtun waktu). Sumber data diperoleh dari Badan Pusat Statistik (BPS). Metode yang digunakan dalam penelitian ini adalah Regresi Linier Berganda. Berdasarkan penelitian yang telah dilakukan mengenai pengaruh infrastruktur terhadap pertumbuhan ekonomi di Provinsi Aceh, dalam penelitian dapat menarik kesimpulan bahwa Variabel infrastruktur jalan yang terdapat nilai probabilitasnya yaitu sebesar 0.1804 > 0.05 sehinngga dapat disimpulkan bahwa infrastruktur jalan tidak berpengaruh terhadap pertumbuhan ekonomi. Variabel infrastruktur listrik yang terdapat nilai probabilitasnya yaitu sebesar 0.0220 < 0.05 sehinngga dapat disimpulkan bahwa infrastruktur listrik berpengaruh terhadap pertumbuhan ekonomi   Kata kunci: Pusat Pertumbuhan Ekonomi, Infrastruktur Jalan, Infrastruktur Listrik

This study aims to examine the influence of Islamic Corporate Governance on the performance of Maqasid Shariah in Islamic Commercial Banks in Indonesia. The performance of Maqasid Shariah is measured using the Maqasid Shariah Index, which consists of three main dimensions: educating individuals, establishing justice, and promoting public interest. The independent variables in this study include components of Islamic Corporate Governance, namely the Board of Commissioners, the Sharia Supervisory Board, and Independent Commissioners. Firm size and firm age are employed as control variables. The study uses a sample of Islamic Commercial Banks in Indonesia that are registered with the Financial Services Authority (OJK) during the period of 2021–2023, with a total of 33 data observations. Data analysis was conducted using panel data regression with the Stata 17 application. The results indicate that the Board of Commissioners and Independent Commissioners do not have a significant effect on Maqasid Shariah performance, while the Sharia Supervisory Board has a significant negative effect on the Maqasid Shariah performance of Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK).

Penelitian ini bertujuan untuk: (1) mengetahui gambaran Efektivitas kerja pegawai, Kompetensi SDM, dan Motivasi kerja; (2) menganalisis pengaruh Kompetensi SDM dan Motivasi kerja terhadap efektivitas kerja pegawai baik secara parsial maupun secara simultan.  Populasi dalam penelitian ini adalah Pegawai Kantor Dinas Kearsipan dan Perpustakaan Kabupaten Sikka, berjumlah 30 orang. Karena populasinya terbatas, maka penelitian ini dilakukan secara sensus atau sampling jenuh. Data dikumpulkan melalui quisioner dan dianalisis menggunakan metode deskriptif dan statistik inferensial yaitu regresi linier berganda. Pengujian hipotesis dilakukan melalui uji F  dan Uji t. Hasil  analisis  deskriptif menunjukan bahwa variabel efektivitas kerja pegawai dan motivasi kerja dikategorikan baik sedangkan kompetensi SDM dikategorikan kurang baik. Hasil statistik uji t menunjukkan bahwa secara parsial variabel Kompetensi SDM dan Motivasi kerja berpengaruh positif dan signifikan terhadap Efektivitas kerja pegawai. Hasil statistik uji F menunjukkan bahwa secara simultan semua variabel bebas berpengaruh signifikan terhadap efektivitas kerja pegawai. Hasil analisis determinasi menujukan kedua variabel bebas dalam penelitian ini mampu menjelaskan terhadap variasi naik turunnya Efektivitas kerja pegawai Kantor Dinas Kearsipan dan Perpustakaan Kabupaten Sikka  sebesar 74,80%.

This study seeks to understand how students in Lampung Province are influenced by social media influencers, their level of investment knowledge, their capital, and their risk tolerance when it comes to investing. The research highlights the significant role of investment in the economic system, emphasizing its dual function as a funding source for companies and an opportunity for investors to gain returns. The increasing trend of investment in Indonesia, particularly among the youth, indicates a growing interest in capital markets. Utilizing a quantitative approach, data was collected from 136 active students through online questionnaires. The study used multiple regression methods to look at how investment interest was correlated with the independent variables (knowledge of investing, capital, risk tolerance, and social media influencers). The findings reveal that investment knowledge and the percentage of income allocated for investment positively and significantly affect students' investment interest. Conversely, the influence of social media and risk tolerance did not show a direct impact. Notably, income as a moderating variable demonstrated a complex role, weakening the direct effects of knowledge and investment percentage while strengthening the influence of risk tolerance. The study suggests enhancing financial literacy programs and encouraging early financial management education to foster investment interest among students.

In educational research, identifying variables and determining data sources are essential components in designing a systematic and accurate study. Research variables refer to the elements that are observed and measured within a study. These variables can include student achievement, motivation, teaching strategies, or learning environment conditions. Generally, variables are categorized as independent, dependent, control, or moderator variables. The independent variable is the influencing factor, while the dependent variable is the outcome. Control variables are held constant to avoid interference, and moderator variables affect the strength or direction of the relationship. The process of identifying variables begins with formulating the research problem and objectives. By reviewing theoretical frameworks and previous studies, researchers can focus their investigation on measurable aspects. For instance, in a study about the effectiveness of online learning on student performance, the independent variable is online learning, while the dependent variable is student achievement. Beyond identifying variables, researchers must also determine the appropriate types of data sources. Data sources are generally divided into two categories: primary and secondary. Primary data are collected directly from research subjects, such as through interviews, observations, or questionnaires. Secondary data, on the other hand, are obtained from existing sources like documents, books, journals, or official reports. The choice of data source must align with the research approach—quantitative, qualitative, or mixed methods. In quantitative research, primary data such as test scores or survey responses are used to measure variables numerically. In qualitative research, in-depth interviews and observations are commonly used to explore meanings and context. Using both types of data in combination can enhance data validity through triangulation. Ultimately, researchers must ensure the validity and reliability of their data, while also maintaining ethical standards in data collection and reporting. By understanding how to identify variables and select appropriate data sources, educational research can yield credible findings that contribute meaningfully to educational theory and practice.

Penelitian ini bertujuan untuk menginvestigasi secara empiris upaya optimalisasi kinerja karyawan melalui penerapan digitalisasi, budaya organisasi, serta kecerdasan intelektual, dengan studi kasus pada karyawan PT Bank Central Asia Tbk (BCA) Kantor Cabang Utama (KCU) Pemuda Semarang. Populasi dalam penelitian ini terdiri atas seluruh karyawan BCA KCU Pemuda Semarang pada tahun 2022, yang berjumlah 63 orang. Penelitian ini menggunakan metode sensus, di mana seluruh populasi dijadikan sebagai sampel penelitian. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner, sedangkan analisis data menggunakan perangkat lunak SPSS versi 21. Prosedur analisis meliputi uji validitas, uji reliabilitas, pengujian asumsi klasik, analisis regresi linier berganda, serta pengujian hipotesis melalui uji t dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa variabel independen, yaitu digitalisasi, budaya organisasi, dan kecerdasan intelektual, memiliki pengaruh positif dan signifikan terhadap kinerja karyawan, baik secara parsial maupun simultan. Nilai koefisien determinasi (R²) sebesar 0,785 menunjukkan bahwa ketiga variabel tersebut mampu menjelaskan 78,5% variasi dalam kinerja karyawan, sementara 21,5% sisanya dipengaruhi oleh variabel lain yang tidak dimasukkan dalam model penelitian ini.

This study aims to determine the effect of financial literacy and lifestyle on digital payments with the use of financial technology as an intervening variable for Jambi University digital business students Class of 2021 - 2024. This study uses a quantitative approach with a random sampling method. The population in this study, namely Jambi University digital business students in the 2021-2024 batch of 174 students and the sample of this study amounted to 64 students. The data collection technique used a questionnaire. The data analysis method in this study used Patrial Least Square and was processed using smartPLS 4.0 software. The results of this study found that: 1) Financial literacy has a positive and significant effect on digital payments. 2) Lifestyle has a positive and insignificant effect on digital payments. 3) Financial Literacy has a positive and significant effect on the use of financial technology. 4) Lifestyle has a positive and significant effect on the use of financial technology. 5) the use of financial technology has a positive effect on digital payments. 6) Financial Literacy has a positive and significant effect on digital payments with the use of financial technology as an intervening variable. 7) Lifestyle has a positive and insignificant effect on digital payments with the use of financial technology as an intervening variable.

This study aims to analyze and evaluate the impact of the implementation of PSAK No. 69 (Biological Assets) on market performance, with company performance acting as a mediating variable, in agricultural sector companies listed in Indonesia. PSAK No. 69 was adopted to improve transparency and reliability in the financial reporting of biological assets, which are a significant component in the agricultural industry. The research adopts a quantitative approach, utilizing secondary data derived from the annual financial reports of companies and stock price information accessed via the Indonesia Stock Exchange (IDX) and the official websites of relevant companies for the period of 2018–2023.The study investigates the relationship between the intensity of biological assets and company performance, as measured by Return on Equity (ROE), as well as the relationship between company performance and market performance, as measured by Stock Return. The analysis results indicate that the intensity of biological assets has a significant positive impact on ROE. However, the direct effect of biological asset intensity on Stock Return is not statistically significant. Nevertheless, the mediation test reveals that ROE has a significant positive effect on Stock Return, thereby confirming the mediating role of ROE in the relationship between biological asset intensity and Stock Return.These findings imply that the implementation of PSAK No. 69 indirectly affects market performance through its influence on company performance. This highlights the importance of financial performance as a transmission channel in understanding the market implications of accounting regulation changes. The study provides useful insights for investors, regulators, and other stakeholders in evaluating the financial and market consequences of biological asset accounting standards in the agricultural sector.

The capital market plays a strategic role in the economy as a means for companies to obtain long-term funding. Profitability, leverage, and firm size are fundamental factors that can influence market reaction. This study aims to analyze the effect of profitability and leverage on market reaction and examine the moderating role of stock performance. The data used is secondary data obtained from the annual financial reports of companies listed on the Indonesia Stock Exchange (IDX) for the period of 2022 to 2024. The results show that profitability have a positive and significant effect on market reaction, while leverage has a negative and significant effect on market reaction. However, stock performance failed to moderate the effect of profitability and leverage on market reaction. These findings support the Signaling Theory and Trade-Off Theory in the context of the Indonesian capital market. The implication of this research is that companies need to improve profitability and strengthen their financial structure to enhance investor confidence and improve market positioning.

In this area service is very important with many people who use it to travel far or near or just send package. Data analysis using path analysis with the help of SPSS 27 and SmartPLS 4.0 software. The results of the study indicate 1) there is no significant effect of service quality on customer satisfaction 2) there is a significant effect of customer relationship management on customer satisfaction 3) there is a significant effect of customer satisfaction on customer loyalty 4) there is an effect of service quality on customer loyalty 5) there is an insignificant effect of customer relationship management on customer loyalty 6) there is an insignificant effect of service quality on customer loyalty through customer satisfaction 7) there is a significant effect of customer relationship management on customer loyalty through customer loyalty.