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This research is motivated by several factors such as locally generated revenue, general allocation funds, special allocation funds, revenue-sharing funds, and capital expenditure. Some of the problems identified in this study include the realization of locally generated revenue that has never reached the budget target over four consecutive years, a percentage decrease in locally generated revenue while capital expenditure remains constant, and the absence of certain special allocation funds, which may affect capital expenditure. The purpose of this study is to determine the effect of locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds on capital expenditure. This research employs a descriptive quantitative method using data samples obtained from the Regional Financial and Asset Management Agency of Aceh Province in the form of Budget Realization Reports for the period 2019–2022. The data analysis technique used is linear regression. The results show that, based on the simultaneous test (F-test), locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds have a positive and significant effect on capital expenditure. Meanwhile, based on the partial test (t-test), each of these variables—locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds—also has a positive and significant effect on capital expenditure.

This study aims to see the effect of Debt to Equity Ratio (DER) and Return on Assets (ROA) on Stock Price in PT. Wilmar Cahaya Indonesia, Tbk which is listed on the IDX during the period 2015–2022. The data used in this study is in the form of the company's annual financial statements obtained through secondary sources. This study uses a quantitative approach with multiple linear regression analysis methods, while data processing is carried out using the SPSS application. The results of the study show that partially the Debt to Equity Ratio (DER) variable has a negative effect on the Share Price, while the Return on Assets (ROA) does not have a positive effect on the company's Share Price. However, the results of the simultaneous test show that DER and ROA together have a positive and significant influence on the Stock Price. These findings provide an idea that the combination of capital structure and profitability remains an important indicator in assessing the performance of a company's shares even though their partial relationships show different tendencies. In addition, this research can be a reference for investors in considering the company's fundamental condition before making investment decisions, as well as provide additional insights for management in managing the capital structure more optimally.

This study aims to determine the influence of attitudes on the interest in buying pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District, to determine the effect of price on the interest in buying pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District, and to determine the effect of quality on the interest in buying pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District. This study uses a quantitative research method. The population in this study were pineapple dodol consumers in Galang Village, Sungai Pinyuh District with a population of 4000 and a sample of 98 respondents. The sampling method used a purposive sampling technique with data collection techniques using a questionnaire. Data analysis in this study includes descriptive statistical analysis test, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test and coefficient of determination test, T test, F test with IBM SPSS 25 tools. The results of the T Test can be concluded that Attitude has a significant effect on purchasing interest, Price has a significant effect on purchasing interest, Product quality has a significant effect on purchasing interest, The results of the F Test analysis can be concluded that the variables of attitude, price and product quality simultaneously influence the purchasing interest of Pineapple dodol as a superior commodity in Galang Village, Sungai Pinyuh District.

This study aims to analyze the effects of social media marketing, store atmosphere, and service quality on consumers’ purchasing decisions at Titik Tuju Coffee & Roastery in Kediri City. The background of this research is based on the increasing competition in the coffee shop industry, which requires business actors to implement effective marketing strategies, create a comfortable store atmosphere, and provide high-quality services to influence consumers’ purchasing decisions. The research method used is a quantitative approach with data collection conducted through questionnaires. The research sample consisted of 120 respondents who were consumers of Titik Tuju Coffee & Roastery, selected using a simple random sampling technique. The data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results indicate that, partially, social media marketing, store atmosphere, and service quality have a positive and significant effect on purchasing decisions. In addition, the simultaneous test results show that the three independent variables collectively have a positive and significant effect on consumers’ purchasing decisions. The coefficient of determination indicates that most of the variation in purchasing decisions can be explained by these three variables. This study is expected to provide practical contributions for coffee shop managers in designing appropriate marketing strategies and improving service quality and store atmosphere to encourage consumers’ purchasing decisions.

The rapid development of digital technology has positioned social media, particularly Instagram, as a strategic channel for brands to conduct digital marketing and brand activation. This quantitative survey research aims to analyze the influence of Instagram content appeal (X) on the audience's interest in participating in the Marina Beauty Journey (Y) program. The study collected data from 100 female followers of the @sahabatmarina account, aged 15-25, who had been exposed to MBJ promotional content. Data analysis utilized simple linear regression. The descriptive analysis results showed that the appeal of @sahabatmarina’s content was perceived as Very High (Mean: 4.41), with Visual and Emotional indicators being the most dominant (Mean: 4.50), reflecting the effectiveness of aesthetic visuals and self-empowerment messaging. The audience's interest in joining the program was also categorized as Very High (Mean: 4.23), primarily demonstrated through the Interaction indicator (Mean: 4.33). The regression analysis confirmed a positive and significant influence of content appeal on audience interest, as indicated by a significance value of p<0.001 and a positive coefficient (beta = 0.622). The coefficient of determination (R2) indicated that content appeal contributed 41.0% to the formation of audience interest, while the remaining 59.0% was influenced by other external factors. In conclusion, the brand's digital content strategy, emphasizing strong visual and emotional connection, is highly effective in driving audience engagement and stimulating participation in its brand activation programs.

This study aims to analyze the influence of transactional leadership, servant leadership, and work integrity on employee performance at PT. Istana Argo Kartika (Sanken) Surabaya Branch. The research applies a quantitative approach with an associative design to examine the relationships among variables. The population consists of all permanent employees, and because the total number is limited, a saturated sampling technique was used so that every employee could serve as a respondent. Data were collected through structured questionnaires and later analyzed using multiple linear regression to determine both partial and simultaneous effects. The findings reveal that transactional leadership, servant leadership, and work integrity each have a positive and significant impact on employee performance when tested individually. In addition, the combined influence of all three variables also shows a significant contribution to overall performance levels. These results suggest that firm direction, supportive service-oriented leadership, and strong adherence to integrity can effectively improve employee outcomes. Therefore, this study is expected to provide useful insights for management in designing leadership development programs and strengthening human resource strategies.

This study aims to analyze the effect of work stress and work discipline on the effectiveness of human resources (HR) in employees of the Communication and Information Service (Diskominfo) of Ciamis Regency. The effectiveness of human resources is crucial for the success of government agencies in public services and information technology management, where the optimal performance of employees is influenced by stress management and discipline levels. This study adopted a quantitative-descriptive method by distributing questionnaires to 40 respondents who were selected through random sampling techniques. The data testing included validity, reliability, and multiple linear regression analysis tests to test the relationship of independent variables (work stress $X_1$ and work discipline $X_2$) to bound variables (HR effectiveness $Y$). The results of the analysis show that work stress and work discipline simultaneously have a significant effect on the effectiveness of human resources. Partially, work stress has a negative influence, indicating that increased work stress tends to reduce the effectiveness of human resources. On the contrary, work discipline has been shown to have a positive effect, showing that the higher the employee's discipline, the more their work effectiveness will increase. Therefore, the conclusion emphasizes that increasing the effectiveness of human resources requires the implementation of effective work stress management and the establishment of a consistent work discipline culture. This effort is important to create a conducive work environment, increase productivity, and strengthen the performance of the state civil apparatus in supporting an electronic-based government system and digital public services.

This study aims to analyze the effect of the Current Ratio (CR), Return on Assets (ROA), and Debt to Equity Ratio (DER) on Company Value in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research uses a quantitative approach with secondary data obtained from 27 out of 46 banking companies selected through purposive sampling. Data analysis was conducted using panel data regression with Eviews 10, supported by several classical assumption tests including normality, multicollinearity, and heteroscedasticity tests. Further analyses include multiple linear regression, t-tests, F-tests, and the Adjusted R² to evaluate the overall model fit. The partial test results show that the Current Ratio has a significant positive effect on Company Value, indicating that higher liquidity strengthens market perception of firm performance. Meanwhile, Return on Assets does not show a significant effect, suggesting that profitability alone is not a determining factor for firm valuation in the banking sector during the observed period. The Debt to Equity Ratio demonstrates a significant positive effect, implying that investors consider leverage an important indicator in assessing banking performance. Simultaneously, all three variables significantly influence Company Value. These findings highlight the importance of liquidity and leverage in shaping investor appraisal of banking companies in Indonesia.

This research goals to investigate and prove the impact of Price, Product Quality, and Location on Purchasing Interest in choosing Complete Supermarket as a place to shop for baby and household supplies. Purchasing interest is a crucial element that determines the accomplishment of a retail business, and is impactd by various marketing elements. This study employs a descriptive quantitative approach with a study framework. The population in the research is consumers of Complete Self-Utility. Sampling was carried out using certain techniques (for example, Purposive Sampling or Simple Random Sampling) with a total of 100 respondents. Data were collected through questionnaire deployment and looked over using multiple linear regression analysis. The outcome of the research are expected to reveal that: (1) Price has a positive and substantial effect on Purchasing Interest; (2) Product Quality has a positive and substantial effect on Purchasing Interest; (3) The location has a positive and substantial effect on the Purchasing Interest; and (4) Price, Product Quality, and Location simultaneously have a substantial effect on purchasing Interest.

Nosocomial infections, such as Surgical Site Infections (SSI), phlebitis, and Urinary Tract Infections (UTI), continue to challenge hospital service quality, including at Dharmais Cancer Hospital. The performance of Infection Prevention and Control Link Nurses (IPCLNs), key in executing the Infection Prevention and Control (IPC) program, remains suboptimal, with delays in reporting, inaccurate surveillance documentation, and weak coordination with the IPCN team. This study aims to analyze the effect of training and work motivation on IPCLN performance, with supervision as a moderating variable that strengthens the relationship. Using a quantitative approach, the study employed multiple linear regression and moderated regression analysis (MRA) on data from 43 IPCLNs selected through total sampling. A structured, valid, and reliable questionnaire was used for data collection. The results showed that training, motivation, and supervision had a significant effect on IPCLN performance. Training and motivation had a positive impact, while supervision not only had a direct effect but also moderated the relationship between training, motivation, and performance. These findings emphasize the importance of structured training, motivation enhancement, and sustainable supervision to improve the IPC program's effectiveness. The practical implication is the need for integrated managerial strategies to strengthen the role of IPCLNs in reducing infection risks and improving hospital service quality.

This research was conducted at BRI Regional Audit Office Bandung. The purpose of this study is to determine how much influence internal audit and whistleblowing system partially and simultaneously have on fraud prevention. The theories used in this study are agency theory and pentagon fraud theory. The population in this study is all BRI Regional Audit Office Bandung workers. This study used nonprobability sampling techniques using purposive sampling techniques. The sample of this study was all auditors of BRI Regional Audit Office Bandung, which was 41 respondents and data collection using questionnaires. This research uses a quantitative approach with descriptive and verifiative methods. The statistical tests used are validity tests and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis tests. The results of the analysis were processed using the IBM SPSS Statistics 26 program. The correlation results show that internal audit, whistleblowing system and fraud have a very strong relationship with positive direction. Meanwhile, the results of multiple linear regression analysis show that internal audit and whistleblowing system have a significant effect on fraud prevention both partially and simultaneously.

Indonesia ranks second as the world’s largest fishery-producing country. However, this potential contrasts with the relatively small and stagnant contribution of fishery exports to the GDP each year when compared to other export commodities in the agricultural sector. This study aims to determine the export competitiveness of fisheries and the effect of Indonesia’s GDP, the GDP of destination countries, Indonesia’s population growth rate, the population growth rate of destination countries, and economic distance simultaneously and partially on the value of Indonesia’s fishery exports to 20 destination countries. This research uses panel data, consisting of cross-section and time series data for the period 2018–2022. The data analysis technique employs panel data regression with the assistance of the Eviews-12 analysis tool. The results show that Indonesia’s GDP, the GDP of destination countries, Indonesia’s population growth rate, the population growth rate of destination countries, and economic distance simultaneously have an effect on Indonesia’s fishery exports. The population growth rate of destination countries has no effect on fishery exports, while economic distance has a significant negative effect on Indonesia’s fishery exports.

This study aims to analyze the influence of the General Allocation Fund (DAU), the Special Allocation Fund (DAK), and the Gross Regional Domestic Product (GRDP) on the poverty rate in North Sumatra Province. The method used is multiple linear regression analysis using secondary data from 2004 to 2023. The results show that the DAU has a negative and significant effect on the poverty rate, meaning that the greater the DAU allocation, the lower the poverty rate in the province. Conversely, the DAK has a positive and significant effect on the poverty rate, indicating that an increase in DAK is actually followed by an increase in the poverty rate. Meanwhile, GRDP shows a negative effect on the poverty rate, but the effect is not significant. The coefficient of determination obtained shows that the DAU, DAK, and GRDP are able to explain variations in the poverty rate in North Sumatra Province. Simultaneously, the test results show that all three variables have a significant effect on the poverty rate. These findings suggest the importance of proper management of fund allocation and optimization of regional economic sectors to reduce poverty effectively.

Firm value reflects investors’ perception of a company’s success, which is generally measured through its stock price. To enhance firm value, companies are required to manage their operations with integrity, efficiency, and professionalism, while safeguarding stakeholders’ interests through the implementation of Good Corporate Governance (GCG). GCG establishes a framework governing the relationships among shareholders, management, creditors, and the government in relation to their respective rights and responsibilities. In addition to GCG, environmental performance also plays an important role in influencing firm value. Effective corporate management should therefore align with the three dimensions of the Triple Bottom Line framework: profit, people, and planet. This study aims to obtain empirical evidence on the effect of Good Corporate Governance implementation and environmental performance on firm value. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A total of 41 companies were selected as samples using the purposive sampling method. Data were collected from the official IDX website (www.idx.id) and the respective companies’ official websites. The data were analyzed using multiple linear regression analysis. The results indicate that the independent board of commissioners, board of directors, and environmental performance have a positive and significant effect on firm value. However, the audit committee does not have a significant effect on firm value.

Consumptive behavior refers to the tendency of individuals to purchase goods or services excessively, driven not by need but by the desire for personal satisfaction. University students are particularly vulnerable to such behavior, especially given the ease of access to e-commerce platforms and limitations in personal financial management. Pocket money received and students’ level of financial literacy are key factors shaping their consumption patterns. This study analyzes the effects of e-commerce, pocket money, and financial literacy on the consumptive behavior of undergraduate students in the Development Economics Study Program at Udayana University. A quantitative approach was employed, using a survey of 90 respondents selected through stratified random sampling. Data were analyzed using multiple linear regression. The results show that, jointly, e-commerce, pocket money, and financial literacy significantly affect students’ consumptive behavior. Partially, e-commerce and pocket money have positive effects, whereas financial literacy has a negative effect. This indicates that higher financial literacy reduces the tendency toward consumptive behavior.

This study aims to analyze the influence of digital marketing on customer loyalty at the Uban Muslim Clothing Store MSME in Cianjur in the context of e-commerce development. The increasingly rapid digital transformation requires MSMEs to adapt to technology-based marketing strategies to be able to compete and retain consumers. This study uses a quantitative approach with a survey technique on 20 adult respondents, both men and women, who have interacted with the store. The research instrument in the form of a questionnaire distributed through Google Forms, measuring two main variables: digital marketing (as an independent variable) and customer loyalty (as a dependent variable). The analysis technique used is simple linear regression. The results of the analysis show that there is a positive influence of digital marketing on customer loyalty, as indicated in the regression equation Y = 3.5226 + 0.582XY = 3.5226 + 0.582XY = 3.5226 + 0.582X. The regression coefficient of 0.582 indicates that every one unit increase in digital marketing activity can significantly increase customer loyalty. Meanwhile, the intercept value of 3.5226 indicates that customer loyalty remains high even without digital activities, indicating a strong foundation of loyalty from non-digital factors. This finding has important implications: digital marketing is not just a promotional tool, but a key strategy for building long-term customer engagement. This study recommends that MSMEs optimize digital content, online interactions, and data-driven communication systems to maintain and enhance customer loyalty in the digital marketing era.

This study was conducted by Muhammad Sangkot Pangidoan (Student ID: 20090033) under the title “The Effect of Product Quality on Business Development in the Culinary Sector at Rumah Makan Incor Laru, Tambangan District, Mandailing Natal Regency.” This quantitative research employed multiple linear regression analysis. Data were collected through questionnaires distributed to 96 respondents using a simple random sampling technique. The objective of this study was to determine and examine the effect of product quality on the business development of Rumah Makan Incor Laru. The research was carried out in Tambangan Tonga Village from December 2023 to August 2025. The independent variable in this study is product quality, while the dependent variable is business development. The results show that product quality has a positive and significant effect on business development, with a significance value of 0.000 < 0.05. The coefficient of determination (R²) is 0.522, indicating that 52.2% of changes in business development are explained by product quality, while the remaining 47.8% are influenced by other factors outside this study. The simple regression equation obtained is Y = 24.583 + 0.275X, with a t-count of 9.340 greater than the t-table value of 2.372, meaning the hypothesis is accepted.

Digital transformation in the health sector requires hospitals to improve service effectiveness through the use of Hospital Management Information Systems (HMIS). Berkah Pandeglang Regional General Hospital, as a regional hospital, still faces challenges in utilizing HMIS, such as limitations in infrastructure and user competence. This study aims to analyze the effect of SIMRS implementation and evaluation on the effectiveness of healthcare services. The research method uses a quantitative approach with a descriptive-verificative design. The research population consists of 278 healthcare workers, and 74 respondents were selected using proportionate stratified random sampling. Data were collected through closed questionnaires and analyzed using multiple linear regression to test the influence of variables. The results of the analysis show that the implementation and evaluation of SIMRS have a positive and significant effect on the effectiveness of health worker services. The most dominant components in implementation are the availability of hardware and human resource competence, while in evaluation, the most decisive aspects are the perception of usefulness and ease of use of the system. The conclusion of this study confirms that the success of SIMRS depends on the synergy between optimal implementation and systematic evaluation. Improvements in technological facilities, user training, and periodic monitoring are recommended to strengthen the effectiveness of health worker services at Berkah Pandeglang Regional General Hospital.

Poverty remains a central issue in regional development, particularly in areas with pronounced economic disparities such as South Sumatra Province. This study aims to examine the effect of Gross Regional Domestic Product (GRDP) on the poverty rate across regencies and cities in South Sumatra during the period 2020–2024. A quantitative research approach was employed using panel data regression analysis, supported by descriptive statistics and classical assumption tests. The empirical findings indicate that GRDP has a negative and statistically significant effect on poverty, suggesting that an increase in regional economic capacity contributes to reducing poverty levels. However, the relatively small coefficient signifies that economic growth has not been fully inclusive and is influenced by the structural characteristics of each region. The Fixed Effect Model was identified as the most appropriate specification, highlighting the existence of heterogeneity across districts that shapes the relationship between GRDP and poverty. These results underscore the need for development strategies that not only promote economic growth but also ensure an equitable distribution of its benefits through the reinforcement of labor-intensive sectors, enhancement of human capital, and strengthening of local economic structures. The study provides valuable insights for regional policymakers in designing more effective and sustainable poverty alleviation strategies.

This study aims to analyze the influence of price and product quality on purchasing decisions for personal care products manufactured by PT Mandom Indonesia Tbk. The topic was chosen in response to increasingly intense competition in the cosmetics industry, along with a decline in sales performance of several Mandom products, which highlights the need for the company to better understand key factors affecting consumer purchasing behavior. The research employed a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 100 respondents who use Mandom products, selected through purposive sampling. Prior to analysis, the research instruments were tested for validity and reliability to ensure the accuracy and consistency of the data. The data were then analyzed using multiple linear regression techniques. The results indicate that price has a positive and significant effect on purchasing decisions and is the most dominant influencing factor. This finding suggests that consumers place strong emphasis on the suitability between price and perceived benefits when making purchasing decisions. Product quality also shows a positive and significant influence, although its effect is relatively smaller compared to price. Simultaneously, price and product quality explain a portion of the variation in purchasing decisions, while other factors outside the study also contribute. Based on these findings, PT Mandom Indonesia Tbk is advised to prioritize competitive pricing strategies while consistently maintaining product quality to enhance purchase intentions and strengthen consumer loyalty.