Publication Search

This study aims to analyze the influence of Accounting Conservatism, Corporate Governance, and Financial Distress on Tax Aggressiveness in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. This study uses a quantitative approach with secondary data in the form of annual financial reports of sample companies. Sampling was carried out using a purposive sampling technique, resulting in 14 companies that met the research criteria with a total of 70 observations over five years. The analysis method used is panel data regression, and testing was conducted using E-Views 12 software. The main objective of this study is to determine the extent to which conservatism practices in financial reporting, corporate governance, and the company's financial condition (in the context of financial distress) can influence the company's tendency to engage in tax aggressiveness, namely efforts to minimize the tax burden legally but aggressively. The results of the study indicate that simultaneously, the three independent variables—accounting conservatism, corporate governance, and financial distress—have a significant influence on tax aggressiveness. However, only corporate governance (as proxied by institutional ownership) and financial distress were found to have a significant influence on tax aggressiveness. In contrast, accounting conservatism and corporate governance, as proxied by managerial ownership, did not show a significant influence. These findings suggest that companies with high institutional ownership tend to be better able to control aggressive tax management practices, while financial distress encourages management to seek tax efficiency measures as a survival strategy. This research contributes to the interests of regulators and stakeholders in understanding the factors influencing tax aggressiveness in vital industrial sectors such as non-cyclical consumer goods.

This study investigates the influence of job satisfaction on teacher performance at Omba Tana Rara Public School, a rural educational institution located in a geographically remote area with distinct contextual challenges. Despite the crucial role of teachers in shaping educational outcomes, limited research has explored how job satisfaction contributes to teacher performance in such isolated settings. Employing a quantitative approach, the research surveyed 32 teachers using a validated Likert-scale questionnaire designed to measure key dimensions of job satisfaction, including recognition, professional development, remuneration, interpersonal relationships, and work environment. Data analysis was conducted using simple linear regression to determine the statistical relationship between job satisfaction and teacher performance. The results revealed that job satisfaction has a significant and positive impact on teacher performance (β = 0.67; p < 0.01), indicating that increases in satisfaction levels are associated with higher levels of effectiveness and engagement among teachers. Among the satisfaction factors examined, recognition from leadership, opportunities for professional growth, and supportive working conditions were identified as dominant contributors to improved performance. The findings of this study contribute to filling the research gap concerning human resource issues in remote schools and offer practical insights for stakeholders in education. In particular, the study emphasizes the importance of designing context-specific strategies that prioritize teacher welfare as a means of boosting instructional quality and learning outcomes. It recommends policy interventions focused on enhancing intrinsic and extrinsic satisfaction elements through improved school management practices. By highlighting the correlation between teacher satisfaction and performance, especially in rural and under-resourced areas, this research underscores the need for holistic human resource development in education. It advocates for a welfare-centered approach in managing and supporting teachers to ensure sustainable improvements in school effectiveness.

This study examines the influence of parental absenteeism and parenting styles on adolescent delinquent behavior, as well as the role of emotional intelligence as a moderator. The research uses a quantitative approach with a correlational design. Data were collected from 224 high school students using delinquency scales, parental absenteeism, parenting styles, and the TEIQue-SF. The data were analyzed using linear regression and moderation analysis with SPSS and the PROCESS model 1 macro. The results indicate that parental absenteeism has a significant positive effect on juvenile delinquency (β = 0.232, p < 0.01), which means that the more frequently parents are absent, the higher the likelihood of delinquent behavior in adolescents. Additionally, parenting styles also have a significant effect on delinquency (R² = 0.149, p < 0.01). Both authoritarian and permissive styles increase the risk of delinquency, while the authoritative style serves as a protective factor that can reduce juvenile delinquency. The authoritative style, combining discipline with affection, is shown to be effective in preventing negative behaviors in adolescents. Emotional intelligence plays a significant role as a moderator in the relationship between parental absenteeism and delinquency (β = -0.128, p < 0.05), suggesting that adolescents with higher emotional intelligence can mitigate the negative impact of parental absenteeism on their delinquent behavior. However, emotional intelligence does not significantly moderate the relationship between parenting styles and delinquency. These findings highlight the importance of active parental involvement in parenting and the development of adolescents' emotional intelligence to prevent delinquent behavior. Therefore, comprehensive and culturally-based intervention approaches involving families, schools, and communities are needed to support the prevention of adolescent delinquency and foster healthy, positive relationships for them.

This study aims to examine the influence of accounting information technology and accounting information system protection on cybersecurity accounting. Using a quantitative approach, data were collected through a structured survey of 100 respondents, selected using purposive sampling, and analyzed to assess the relationship between the research variables. The research instrument consisted of three main constructs: Accounting Information Technology (X1), Accounting Information System Protection (X2), and Cybersecurity Accounting (Y), each measured using 16 question items. Instrument validity testing revealed that 44 out of 48 items met the validity threshold, with correlation coefficients exceeding 0.300, while reliability analysis indicated Cronbach’s Alpha values greater than 0.60 for all variables, confirming internal consistency. Data analysis was performed using multiple linear regression. The results demonstrate that accounting information technology has a positive and statistically significant effect on cybersecurity accounting (coefficient = 0.264; p < 0.05), suggesting that the integration and optimization of technology in accounting processes contribute to enhanced cybersecurity practices. Conversely, accounting information system protection exhibits a negative and statistically significant effect on cybersecurity accounting (coefficient = -0.149; p < 0.05). This unexpected finding indicates that certain protective measures within accounting information systems may, under certain conditions, hinder cybersecurity performance, potentially due to implementation complexity, inadequate configuration, or user resistance. The regression model as a whole is statistically significant (F = 18.577; p = 0.000), with a coefficient of determination (R²) of 0.277. This implies that the two independent variables together explain 27.7% of the variance in cybersecurity accounting, while the remaining 72.3% is attributable to other factors not examined in this study.

This research is motivated by the low utilization of accounting information by Micro, Small, and Medium Enterprises (MSMEs), which can impact suboptimal business decision-making. Accounting information plays an important role in helping business actors manage operational activities, plan finances, and evaluate business performance. Therefore, this study aims to analyze the influence of accounting knowledge, business scale, and business experience on the perception of the use of accounting information, both partially and simultaneously. The approach used in this study is a quantitative approach with a causal research type. The population in this study were all MSMEs in Ngronggot District, Nganjuk Regency, totaling 162 business units. The sample used was 62 respondents, obtained through a simple random sampling technique with calculations using the Slovin formula. The data collection method was carried out by distributing questionnaires to predetermined respondents. Data analysis used multiple linear regression methods with the help of SPSS software version 27. The results of the study indicate that partially, accounting knowledge and business scale have a significant influence on the perception of the use of accounting information. This indicates that the greater the level of accounting knowledge and the larger the business scale, the higher the positive perception of the importance of using accounting information. Conversely, business experience did not show a significant partial effect, indicating that the length of time a person has been running a business does not always lead to increased use of accounting information. However, simultaneously, all three variables—accounting knowledge, business scale, and business experience—significantly influenced perceptions of the use of accounting information. This finding implies that increasing accounting knowledge and expanding business scale need to be addressed in MSME empowerment programs to optimally utilize accounting information.

Economic growth is a factor that influences the level of poverty, considering the increasing population which means that economic needs will also increase, so additional income is needed every year. The purpose of this thesis is to determine the effect of poverty and poverty on economic growth in Jambi Province in 2019-2023. The analysis method used is the Panel Data Regression Method. The results of the study obtained that poverty has a positive and significant effect on economic growth in Jambi Province in 2019-2023, so that the hypothesis (H1) proposed by the researcher is accepted with a significance value of 0.0308 <0.05 with a t-statistic value of 2.220545. Unemployment has a positive but not significant effect on economic growth in Jambi Province in 2019-2023 in Jambi Province, so that the hypothesis (H2) proposed by the researcher is rejected with a significance value of 0.4054> 0.05 with a t-statistic value of 0.838862. Poverty (X1) and Unemployment (X2) together influence economic growth in Jambi Province in 2019-2023 in Jambi Province (Y) with a calculated F value of 2.562611 and a significant value of 0.04680 <0.05 then Ho is rejected and Ha is accepted. For this reason, the government must increase employment opportunities and the government must pay more attention to the level of poverty as well as increase economic growth. Islam hates poverty and poverty because according to Islam, economic growth, wealth is a blessing and gift from Allah SWT that must be grateful for by mankind. Poverty, poverty and economic stagnation must be eliminated so as not to endanger faith, morals and morals, even divisions in society. Increasing quality employment opportunities and reducing poverty levels are important priorities to improve the quality of life of the community and create social stability.

Electricity has emerged as an essential requirement in modern life. As demand escalates, electricity costs rise, making wastefulness a drain on financial resources. Consequently, forecasting electricity usage can enhance our management of consumption. This study presents an IoT-based monitoring and forecasting system for electricity consumption. The system comprises two NodeMCU micro-controllers, a PZEM-004T sensor for collecting real-time power data, and three relays that regulate the current flow to three distinct electrical appliances. The data gathered is transmitted to a web application utilizing the k-Nearest Neighbor (k-NN) algorithm to forecast future electricity usage based on historical patterns. We evaluated the system's performance using four weeks of electricity consumption data. The results indicated that predictions were most accurate when the user’s daily consumption pattern remained stable, achieving a Mean Absolute Error (MAE) of approximately 1 watt and a Mean Absolute Percentage Error (MAPE) ranging from 1% to 1.7%. Additionally, predictions were notably precise during the early morning hours (3:00 AM to 8:00 AM) when k=6 was employed. This study demonstrates the effectiveness of integrating IoT-based systems with machine learning for real-time energy monitoring and forecasting. Furthermore, it emphasizes the application of data mining techniques within embedded IoT environments, providing valuable insights into the implementation of lightweight machine learning for smart energy systems.

This study explores the impact of Business Development Services (BDS) on the profitability of small and medium enterprises (SMEs), with a specific focus on distro businesses in the Medan Area, Medan. BDS refers to a range of non-financial services aimed at enhancing the growth, capacity, and performance of businesses. These services may include training, mentoring, market access, business planning, and other forms of support. The core objective of this research is to determine whether the utilization of BDS has a measurable influence on the financial outcomes of SMEs, particularly in terms of profitability. The study employs a quantitative research approach using a survey method. Data was collected through questionnaires distributed to selected owners of distro businesses who had previously accessed BDS programs. The analysis was conducted using simple linear regression to evaluate the relationship between BDS engagement and business profitability. The results reveal a statistically significant and positive influence of BDS on profitability. SMEs that actively engaged with BDS programs showed noticeable improvements in their financial performance, indicating the effectiveness of these services in supporting business growth. In particular, distro businesses that received BDS assistance experienced increased efficiency, improved market reach, and better management practices, which contributed to higher profit margins. Based on these findings, the study highlights the critical role that BDS can play in enhancing the sustainability and competitiveness of SMEs. It recommends that more business owners in the distro sector take advantage of available BDS programs to support their development. Furthermore, it underscores the importance of governmental and institutional support in promoting and expanding access to BDS to ensure that a wider range of SMEs can benefit from these valuable services.

This study aims to determine the influence of Market Value Added (MVA) and Economic Value Added (EVA) on stock prices, with Return on Asset (ROA) as a moderation variable. In the world of investment, stock prices are an important indicator that reflects the value of a company in the eyes of investors. Therefore, this study seeks to explore how economic added value and market value can contribute to an increase in stock prices, as well as whether a company's financial performance reflected in ROA can strengthen the relationship. The research method used is a quantitative method. The sampling technique was carried out by purposive sampling of 30 banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2022. The sample selection criteria include companies that consistently publish financial statements and have the complete data needed in this study. Data were analyzed using SPSS software version 26 with multiple linear regression analysis techniques to test the direct influence, as well as Moderated Regression Analysis (MRA) to test the role of ROA moderation. The results of the study show that MVA has a positive and significant effect on stock prices. The same goes for EVA, which also has a positive and significant influence on stock prices. However, when ROA was tested as a moderation variable, the results showed that ROA was unable to strengthen or weaken the influence of MVA on stock prices. The same is true of the influence of EVA on stock prices, where ROA has not proven to be a significant moderator. These findings indicate that while MVA and EVA are important indicators in determining stock prices, financial performance through ROA is not always able to moderate these relationships in the context of banking companies in Indonesia.

This study aims to examine the influence of the marketing mix on the sales volume at Senyala Space coffee shop, focusing on four independent variables: product, price, place, and promotion. The research method used is quantitative with a descriptive approach. The population of the study consists of Senyala Space customers from 2020 to 2024, and the sample was selected using nonprobability sampling and Slovin’s technique to determine a representative sample size. Data was collected through surveys and interviews with customers who visited Senyala Space during the specified period. Data analysis was conducted using several statistical tests, including validity testing, reliability testing, normality testing, linearity testing, multicollinearity testing, heteroscedasticity testing, and multiple linear regression analysis. Additionally, the coefficient of determination (R²), partial test (t-test), and simultaneous test (F-test) were used to examine the effect of independent variables on the dependent variable. All analyses were performed using IBM SPSS Statistics 23. The results show that the marketing mix significantly affects the sales volume at Senyala Space. Of the four marketing mix variables analyzed, price was found to have a significant negative effect on sales volume, indicating that an increase in price tends to decrease sales volume. On the other hand, the other three variables—product, place, and promotion—have a significant positive effect on sales volume. This suggests that improvements in product quality, strategic location selection, and effective promotions can increase sales at Senyala Space. These findings provide recommendations for Senyala Space’s management to enhance their marketing strategies by considering the factors influencing customer purchasing decisions, in order to boost sales volume in the future.

Ikat weaving is one of the typical cultural heritage of East Nusa Tenggara, especially the Sikka area in Maumere. This traditional fabric is made through a process of weaving manually by the local community, making it unique and has high artistic value. Even though it is in the modern era, the appeal of ikat woven fabrics remains strong and has not been displaced by the development of the times. The production of this fabric is still actively ongoing and has become a symbol of regional cultural identity that is full of philosophical and aesthetic meaning. This study aims to analyze the influence of price on the purchase decision of Sikka ikat woven fabric by consumers. The research was carried out at the Alok Maumere Market in 2021 with a sample of 96 respondents, who were selected using random sampling techniques. The research method used is quantitative descriptive, with validity, reliability, normality, linearity, and heteroscedasticity testing. The result of the simple linear regression analysis shows an equation: purchase result = 17.140 + 0.603 price. The value of t is calculated (7.993) > t of the table (1.985), so that H₀ is subtracted and H₁ is accepted. This means that price has a significant effect on purchasing decisions. The coefficient of determination (R² = 0.398) shows that price explains 39.8% of the variation in the purchase decision. Thus, it can be concluded that price has a positive influence on consumers' decisions in buying Sikka ikat woven fabrics. This means that the more the price is in line with consumer expectations, the higher the buying interest in this traditional product. This research provides important input for MSME actors and local artisans to be more careful in determining competitive prices while still reflecting the quality and cultural value of the product.

This study aims to analyze the influence of demographic factors on the compliance of income tax (PPh) reporting among elementary school teachers in Padang City. Compliance with income tax reporting is crucial in supporting a sound and fair tax system. The demographic factors examined in this study include age, education level, and length of teaching. These three factors were chosen because they have the potential to influence teachers' level of understanding and awareness regarding their tax obligations. A quantitative approach was used in this study using a survey method conducted in Padang City. Data collection was conducted by distributing questionnaires to 39 respondents who were elementary school teachers in the area. The distributed questionnaires contained questions related to demographic factors and income tax reporting compliance. The collected data were then analyzed using a normality test and multiple linear regression to examine the influence of demographic factors on PPh reporting compliance. The results of the normality test showed that the data obtained were normally distributed, meaning the collected data could be used for further analysis. A multiple linear regression test was used to determine the simultaneous influence of demographic factors on PPh reporting compliance. The results of the analysis showed that demographic factors simultaneously had a significant effect on PPh reporting compliance among elementary school teachers in Padang City. This indicates that teachers' demographic characteristics, such as age, education level, and length of teaching, are closely related to their awareness of reporting income tax. Partially, the test results indicate that age and education level significantly influence compliance with income tax reporting. Older teachers tend to have a better understanding of tax obligations, while teachers with higher education levels are also more aware of the importance of reporting their taxes correctly.

This article explains the influence of intellectual performance efficiency (MVAIC) and the moderating effect of innovation capital on company performance. The research population includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. This study used a purposive sampling method, and 18 companies meet the criteria, resulting in 108 observations. The MVAIC method was chosen because it encompasses RCE and INCE, and research on this topic in Indonesia is limited. Panel data regression was used for estimation, and Sequential Residual Centering (SRC) was applied to address multicollinearity. The study findings indicate that CEE, HCE, and SCE enhance profitability, while MVAIC, CEE, SCE, and RCE improve productivity. An important finding in this study is the moderating effect of INCE. INCE provides the appropriate environment and mechanisms to enable HC to effectively generate new ideas and improve ROA. Excessive investment in INCE can disrupt the optimization of the company's internal systems, processes, and infrastructure (SC), thereby affecting profitability. Excessive innovation priorities can divert resources from developing and maintaining strong external relationships (RC), thereby hindering productivity. The results of this study contribute to the understanding of potential trade-offs in IC investment, showing that excessive INCE can hinder financial performance derived from SC and RC. The implication, companies need to balance the allocation of IC resources to achieve holistic performance, rather than focusing solely on innovation.

This study aims to determine the effect of academic self-efficacy on academic performance in the 2021 intake of students at Padang State University. Academic self-efficacy is an individual's belief in their ability to complete academic tasks, which is believed to play a significant role in determining student academic achievement. This study used a quantitative approach with a survey method, involving 55 respondents as a sample. Data collection was carried out through a questionnaire using a Likert scale to measure students' academic self-efficacy levels, as well as data collection on their Grade Point Average (GPA) as an indicator of academic performance. Data analysis was carried out using the SPSS program, through several testing stages, namely instrument validity and reliability tests, and simple linear regression tests to determine the effect of independent variables on the dependent variable. The results of the analysis indicate a positive and significant influence between academic self-efficacy and academic performance. This is evidenced by the regression coefficient value of 0.009, with a calculated t-value of 15.278, which is greater than the t-table of 2.266, and a significance value of 0.006, which is less than 0.05. These findings indicate that the higher a student's level of confidence in their academic abilities, the better their academic achievement. Therefore, developing academic self-efficacy can be an important strategy for improving the quality of learning and student academic achievement.  

This study was conducted at Family Pharmacy in Pekanbaru City with the objective of examining the relationship between emotional intelligence and work stress, as well as their combined effect on employee performance. The research population consisted of all 150 employees in the production department. Using the Slovin formula, a sample of 60 respondents was selected through accidental sampling. Data collection was carried out via an online questionnaire distributed through Google Forms. The analytical methods employed were correlation analysis to assess the relationship between variables and multiple linear regression to measure their simultaneous influence on performance. The results indicated a negative relationship between emotional intelligence and work stress, meaning that employees with higher emotional intelligence tended to experience lower levels of work stress. Furthermore, when examined together, emotional intelligence and work stress had a significant impact on employee performance. Specifically, these two variables contributed 47.4% to the variance in performance, while the remaining 52.6% was influenced by other factors not addressed in this study. The findings highlight the importance of emotional intelligence as a critical factor in managing workplace stress and enhancing performance, especially in the pharmaceutical industry where precision, cooperation, and adaptability are essential. Improving employees’ emotional intelligence may serve as a strategic approach to reducing work-related stress and fostering better performance outcomes. Organizations are therefore encouraged to invest in training and development programs that emphasize emotional regulation, empathy, interpersonal skills, and effective communication. Future research should consider incorporating additional variables such as work motivation, organizational culture, leadership style, and job satisfaction to gain a more comprehensive understanding of the determinants of employee performance. Expanding the research scope to different departments and industries could also provide broader insights into how emotional intelligence and work stress interact across diverse work settings.

Product quality, price, and service are important aspects that greatly influence consumer purchasing decisions, especially in the highly competitive snack retail sector. This study aims to analyze in depth the influence of product quality, price, and service quality on consumer purchasing decisions at the Griyo Snack Shop Sri Sumingan. This study uses a quantitative approach with a survey method. The data collection technique was carried out by distributing questionnaires with a Likert scale to 175 respondents selected using the accidental sampling method, namely sampling based on anyone who accidentally met the researcher and qualified as a consumer. The data obtained were then analyzed using multiple linear regression analysis with the help of SPSS version 23 software. The results of the t-test showed that the variables of product quality, price, and service quality each had a significant influence on consumer purchasing decisions, evidenced by a significance value of 0.000 (less than 0.05). Meanwhile, the F test showed that simultaneously the three variables also had a significant influence on purchasing decisions, with an F-value of 308.162 and a p-value of 0.000. The coefficient of determination (R²) of 0.844 indicates that 84.4% of the variability in consumer purchasing decisions can be explained by product quality, price, and service quality, while the remaining 15.6% is influenced by other factors outside the research variables. This finding implies that business actors in the snack retail sector must pay attention to and improve their product quality, set competitive prices, and provide optimal service to maintain and increase consumer loyalty.  

This study aims to analyze the influence of quantitative analysis skills and statistical mastery on managerial decision-making among Management students in Bekasi. The background of this study is based on the importance of data literacy and analytical skills in supporting effective decision-making processes, especially amidst the increasing demand for data-driven businesses. This study used a quantitative approach with a census technique on 67 respondents. Data were collected through questionnaires and analyzed using multiple linear regression through classical assumption tests, partial tests (t-tests), and simultaneous (F-tests). The results showed that both quantitative analysis skills and statistical mastery have a positive and significant effect individually on managerial decision-making skills. Quantitative analysis skills, which include the ability to process data in numerical form and interpret it critically, have been shown to strengthen decision-making skills in various situations. Likewise, statistical mastery provides a foundation for analyzing data systematically and producing evidence-based decisions. Simultaneously, these two variables explain 60.8% of the variation in decision-making. These findings emphasize the importance of mastering quantitative and statistical skills for students in facing the complexity of decision-making in a professional environment. This study recommends strengthening the curriculum and providing practical data-based training to improve students' readiness for more informed and analytically sound managerial decision-making. Furthermore, it is recommended that students be given more opportunities to engage in case studies involving real-world data, as well as the use of statistical software that can accelerate the analysis and decision-making process. Improving data and statistical literacy will give students a competitive advantage in an increasingly data-driven business world.

Tax compliance refers to the behavior and actions of taxpayers in fulfilling their tax obligations in accordance with applicable laws and regulations. High tax compliance is crucial to ensuring the smooth flow of state funding, particularly in the motor vehicle sector. This study aims to provide empirical evidence regarding the influence of tax sanctions, tax socialization, and service quality on motor vehicle taxpayer compliance in Denpasar City. The research method used was accidental sampling, with a sample size of 100 respondents determined using the Slovin formula. Data were collected through questionnaires administered to motor vehicle taxpayers, and the data obtained were analyzed using multiple linear regression analysis. The results indicate that tax sanctions, tax socialization, and service quality have a positive influence on motor vehicle taxpayer compliance in Denpasar City. Specifically, the higher the public's understanding of tax sanctions and socialization conducted by the authorities, as well as the better the quality of service provided, the higher the level of taxpayer compliance in fulfilling their tax obligations. This study also shows a strong relationship between these variables in improving tax compliance. The theoretical implications of this study indicate that attribution theory and compliance theory can empirically support the idea that external factors such as sanctions and service quality, as well as educational processes through socialization, play a significant role in improving tax compliance. The practical implications of this study provide broader insights for researchers, the government, and related parties, and serve as a useful reference for stakeholders or future researchers interested in similar topics.

The current transformation of the workplace demands that organizations be more adaptive in understanding the factors that influence employee productivity, especially among the younger generation. Generation Z, as an age group that is starting to dominate the workforce, brings different characteristics and needs, including in terms of work-life balance and motivation. They tend to value time more, opportunities for self-development, and an inclusive work environment that supports a balance between professional and personal life. This study aims to determine the relationship between work-life balance and motivation on the performance of Generation Z employees in Klaten Regency. This study used a quantitative approach with a survey method. A total of 100 respondents were selected using a purposive sampling technique based on age and employment status criteria. The research instrument was a questionnaire using a five-point Likert scale, which included statements related to the dimensions of work-life balance, levels of work motivation (both intrinsic and extrinsic), and employee performance indicators. Data were analyzed using IBM SPSS version 25 software with correlation tests and multiple regression. The results showed that both work-life balance and motivation have a positive and significant relationship on employee performance. Among these two variables, motivation is the dominant factor influencing performance improvement. This suggests that while work-life balance is important, internal employee motivations such as passion, purpose, and a sense of belonging have a greater impact on job performance. The implications of these findings suggest that companies need to design human resource management strategies that are not only flexible but also responsive to the needs of the younger generation. Creating a work environment that supports work-life balance, provides recognition, and provides career opportunities.

Rainwater is often considered to have a negative impact on the survival of fish fry, mainly due to its slightly acidic pH. However, this study aims to investigate the effect of rainwater on the survival rate of comet fish fry (Carassius auratus). The research was conducted at the Bossbaster experimental pond, Legok Nyenang Village, Kadudampit District, Sukabumi Regency, over a period of three days. The fish fry used were one day old after hatching, with a size of approximately 5 mm. The study utilized 15 containers with a water volume of 10 liters per gallon and 15 aeration devices to maintain water circulation. Five treatments were tested: A (100% rainwater), B (75% rainwater), C (50% rainwater), D (25% rainwater), and E (0% rainwater). The research design followed a Randomized Complete Block Design (RCBD) with three replications for each treatment. The data were analyzed using the Median Test and Regression Test to maximize the obtained results. The results showed that rainwater did not significantly affect the survival rate of comet fish fry. The survival rate of the fry in all treatments ranged from 98.33% to 99.17%. This indicates that although rainwater has a lower pH, it does not significantly affect the survival of comet fish fry. Based on these findings, it can be concluded that the rainwater taken from the research site did not negatively impact the survival rate of comet fish fry. The quality of the rainwater used in this study is safe and can be used as a medium for raising fish fry without causing a decrease in their survival rate. This study provides valuable information on the use of rainwater in fish farming, especially for comet fish fry.