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Changes in building functions in urban areas have become an inevitable phenomenon, especially in developing cities such as Binjai City. This study aims to analyze the factors influencing building function changes in the area, using a Mixed Methods approach that combines quantitative analysis through multiple linear regression and qualitative documentation based on field observations. Four independent variables were examined: inconsistency with the Spatial Plan (RTRW), accessibility, economic motivation, and law enforcement.The results show that economic motivation and accessibility have a significant influence on building function changes. Meanwhile, the variables of RTRW inconsistency and weak law enforcement did not show statistically significant effects. These findings are supported by visual field evidence indicating a massive conversion of building functions without effective spatial planning control. Photographic documentation reveals a tendency among the community to adapt building functions for economic activities in strategically accessible areas.The study concludes that building function changes in Binjai City are driven by economic needs and urban spatial dynamics that are not matched by supervision and enforcement of spatial planning regulations. Recommendations include strengthening spatial supervision, providing socio-economic-based incentives, simplifying permit processes, and implementing community-based public education. This research offers valuable contributions to adaptive urban planning while upholding the principles of spatial order and community aspirations.

Human resource management is a branch of management science that specifically focuses on managing interactions between individuals in a company or institution. Employee management is a challenge in itself, because each individual brings different characteristics, potentials and backgrounds. This study aims to determine the influence of leadership style and organizational culture on employee performance. In this study, the researcher used quantitative statistical analysis, multiple linear regression analysis and determination coefficient analysis with the help of IBM SPSS software version 21. The sample used in this study was a saturated sample of 40 employees. The results of this study were obtained using the t-test that leadership style partially had a positive and significant effect on employee performance with a significance level of 0.018 < 0.05 and the t-test results were 2.477 > 2.026. Organizational culture partially had a positive and significant effect on employee performance with a significance level of 0.001 < 0.05 and the t-test results were 3,530 > 2.026. Leadership style and Organizational culture simultaneously have a positive and significant effect with a significance level of 0.000 < 0.05 and the F test results are 12,692 > 3.25 on employee performance.

Slum settlements developing around Final Disposal Sites (TPA) represent a complex phenomenon that affects the quality of the urban living environment. In Karo Regency, the proximity of the TPA to residential areas has raised various issues such as air pollution, declining sanitation quality, and limited community participation in spatial planning processes. This study aims to analyze the influence of Distance to the TPA (X1), Length of Residence (X2), Community Participation (X3), Perception of TPA Impact (X4), and Household Income (X5) on the Quality of Slum Settlements (Y). A quantitative approach was applied using a multiple linear regression model, based on primary data from 200 respondents residing in areas affected by the TPA. The analysis revealed that, simultaneously, the four independent variables (X1–X4) significantly influence settlement quality, whereas household income does not show a significant effect. Partially, Distance to the TPA and Length of Residence have negative effects, while Perception of TPA Impact has a positive effect. Interestingly, Community Participation shows a negative influence, indicating ineffective engagement in environmental management. The R² value of 0.016 suggests that the model explains only a small portion of the variation, yet the F-test significance supports the overall model's relevance. Recommendations from this study include the importance of establishing a minimum 300-meter buffer zone between the TPA and residential areas, implementing sanitary landfill methods to replace open dumping systems, forming environmentally-based community forums with advocacy strength, and conducting community-based waste management training focusing on high-risk households. Strengthening participatory approaches through integration into village and sub-district spatial planning is essential for managing environmental impacts collaboratively and sustainably.

Slums are one of the biggest challenges in sustainable urban development. In the midst of the government's efforts to run a program to handle slum organizations, the issue of miscarriage after physical intervention often goes unnoticed. This study aims to stop the slum management program in Tegal Sari Mandala II Village, with a Mixed Methods approach that combines linear multiple quantitative regression analysis and a qualitative descriptive approach.The results show that community participation has a significant effect on poverty programs, while infra-structure quality has not shown a statistically strong relationship. Qualitative findings support these results, where residents feel more attached to the programs they have followed in the past. Meanwhile, a number of infrastructures that are not in accordance with needs are considered less effective in supporting sustainability. This study concludes that the desire of the program is not only determined by technical aspects, but also by social, institutional, and cultural factors that are intertwined. Strategic recommendations include strengthening participation, improving design based on local needs, and integration with spatial policies.

This study explores the influence of information system quality, information technology sophistication, and personal technical capability on the effectiveness of Accounting Information Systems (AIS) in Village Credit Institutions (LPDs) in Jembrana Regency. The research adopts a quantitative approach, utilizing a survey method. Questionnaires were distributed to 63 employees from 21 LPDs that have already implemented computerized AIS. The study focuses on assessing how these three independent variables contribute to the effectiveness of AIS in the LPDs. Multiple linear regression was employed for data analysis, allowing the researcher to determine the relationship between the independent variables and the effectiveness of AIS. The respondents were selected from LPDs that had successfully integrated technology into their accounting systems. The primary objective was to understand whether system quality, IT sophistication, and personal technical capability played a significant role in improving AIS performance in these institutions. The findings of the study indicate that all three independent variables—system quality, IT sophistication, and personal technical capability—positively influence the effectiveness of AIS. Specifically, high-quality systems, advanced IT infrastructure, and employees with strong technical skills were found to enhance the operational effectiveness of AIS. This underscores the importance of these factors in ensuring the smooth functioning of AIS in LPDs. As such, LPDs are encouraged to invest in improving system quality, upgrading IT systems, and enhancing the technical skills of their staff to optimize AIS performance. Overall, the study contributes to the understanding of how technological factors can be leveraged to improve accounting processes in financial institutions, particularly in rural settings like LPDs in Jembrana Regency.

This study aims to examine whether there is a correlation between the hedonistic lifestyle of STIE Bima students and their aspiration to purchase an iPhone. The hedonistic lifestyle, which focuses on the pursuit of pleasure and instant gratification, often drives individuals to acquire luxury and prestigious items such as the iPhone. However, issues related to the product, such as fast battery drainage, poor performance, and blocked IMEI, have been documented by users. These problems can affect the brand image and purchasing intentions. Furthermore, the temporary nature of hedonistic pleasure causes consumers to continually seek new products to fulfill their emotional desires, which could influence their purchasing decisions. Additionally, negative perceptions of a product’s value, price, or quality may lead consumers to hesitate in making a purchase. Therefore, it is essential to understand how the hedonistic factor interacts with the intention to buy a specific product, particularly among students who are often the primary consumers of electronic products like the iPhone. This study uses a quantitative method with an associative research strategy to explain the relationship between a hedonistic lifestyle and purchase intention. A total of 96 STIE Bima students were selected as the sample, using the Lemeshow algorithm. Data were collected through questionnaires, direct observation, and literature review. Data analysis was performed using various statistical methods, including validity and reliability tests, classical assumption tests (such as normality, multicollinearity, heteroscedasticity, and autocorrelation), as well as multiple linear regression analysis. t-tests (both partial and simultaneous) were used to test the impact of each variable on purchase intention. Correlation coefficients were used to measure the strength of relationships between the variables studied. The results of this study are expected to provide insights into how a hedonistic lifestyle influences iPhone purchasing decisions among students.

This study aims to analyze the effect of revenue on the ornamental fish business at PT. Indotama Putra Wahana. Revenue in this context refers to all income obtained by the company, both from export activities and from sales through online platforms such as Tokopedia. Business growth is defined as the increase in net profit, reflecting the sustainability and development of the company in running its operations. Therefore, it is important to analyze the contribution of income from both sources to the company’s success and growth. The data used in this study includes export revenue over the past six months and revenue from Tokopedia over the past four months. Net profit is calculated by subtracting total income from monthly operational costs. This study uses a quantitative approach with multiple linear regression analysis processed using SPSS software to obtain more accurate results. The research findings show that the ANOVA test resulted in an F value of 38.429 with a significance value of 0.007, indicating that both export revenue and Tokopedia revenue significantly affect business growth simultaneously. This suggests that both types of income play an important role in driving the company's growth. Additionally, the t-test shows that export revenue has a greater impact on business growth compared to Tokopedia revenue. The regression coefficient for export revenue is 0.987, while for Tokopedia revenue, it is 0.536. Overall, this study reveals that export revenue has a greater impact on the growth and sustainability of the ornamental fish business at PT. Indotama Putra Wahana. These findings provide deeper insight for the company to focus on export strategies to enhance net profit and ensure the sustainability of its business.

This research is motivated by the fluctuation in the level of motor vehicle taxpayer compliance in Nganjuk Regency, which raises the need to evaluate the factors that influence it. Tax knowledge, quality of tax services, and service modernization through the e-Samsat system are considered important variables in improving compliance. In addition, taxpayer awareness is expected to strengthen the influence of these variables. The main objective of this study is to analyze the influence of tax knowledge, service quality, and e-Samsat system modernization on taxpayer compliance, by placing taxpayer awareness as a moderating variable. This study uses a quantitative approach with a causal-comparative research type. Data collection was carried out by distributing questionnaires to 100 respondents selected using a purposive sampling technique. The data analysis method used is Moderated Regression Analysis (MRA) with the help of SPSS software version 27. The results of the study indicate that tax knowledge has a significant influence on taxpayer compliance. In contrast, the quality of tax services and e-Samsat modernization do not have a significant influence on compliance. Furthermore, taxpayer awareness was shown to significantly moderate the relationship between tax knowledge and compliance, but did not act as a moderator in the relationship between service quality or e-Samsat system modernization and taxpayer compliance. This finding indicates that increasing taxpayer awareness can strengthen the effectiveness of tax education. However, administrative and digital approaches cannot optimally increase compliance without being accompanied by stronger awareness among taxpayers themselves.

This study aims to analyze the effect of the level of implementation of accrual-based International Public Sector Accounting Standards (IPSAS) on the fiscal transparency of the central government. In addition, this study also examines the differences in the level of IPSAS implementation among OECD, non-OECD, and BRICS countries. The study sample consisted of 20 countries selected through a purposive sampling technique based on three main criteria: (1) the central government has used accrual-based financial reports, either partially or fully; (2) the country has implemented IPSAS for more than five years; and (3) the country is listed in the Open Budget Survey. This study uses panel data covering the years 2015, 2017, 2019, 2021, and 2023. The independent variable in this study is the level of implementation of accrual-based IPSAS as measured by three main indicators: commitment to accruals, accrual reporting, and accrual policies. Meanwhile, the dependent variable, fiscal transparency, is measured using the Open Budget Index score, which reflects the level of openness of the central government budget to the public. The analysis was conducted using panel data regression with a random effects model approach. The results show that the level of accrual-based IPSAS implementation has a positive effect on fiscal transparency, but this effect is not statistically significant. However, there are significant differences in the level of IPSAS implementation among OECD, non-OECD, and BRICS countries. This finding indicates that IPSAS implementation in various countries is influenced by different institutional factors and fiscal capacities, thus requiring strong institutional support to promote more effective fiscal openness.

This research focuses on analyzing the impact of fundamental financial ratios on stock prices in the banking sector, specifically examining PT. Bank Mandiri Tbk. The key financial ratios investigated include Return On Assets (ROA), Loan to Deposit Ratio (LDR), Non-Performing Loans (NPL), and the ratio of Operating Expenses to Operating Income (BOPO). The study employs a quantitative descriptive research method, utilizing secondary data sourced from annual reports spanning the period from 2014 to 2023. Multiple linear regression analysis is utilized as the primary analytical tool to address the research questions and hypotheses. The findings of the study reveal that the independent variables—ROA, LDR, NPL, and BOPO—significantly influence stock prices, both in isolation and collectively. This indicates that these financial ratios are critical indicators for investors and stakeholders when evaluating the performance and market value of banking institutions. The research highlights the importance of these financial metrics in shaping market perceptions and stock valuations, providing valuable insights for investors, financial analysts, and decision-makers in the banking industry. Furthermore, the study contributes to the existing body of knowledge regarding the relationship between financial performance indicators and stock market behavior. By emphasizing the correlation between these ratios and stock prices, the research underscores the necessity for stakeholders to monitor and analyze these key financial metrics to make informed investment decisions. Overall, the results affirm the relevance of fundamental financial ratios in assessing the financial health and competitive positioning of banks, particularly in the context of PT. Bank Mandiri Tbk. This analysis not only enriches the literature on banking finance but also serves as a practical guide for stakeholders aiming to optimize their investment strategies based on financial performance indicators.

This study aims to determine the effect of brand image, product, and promotion on purchasing decisions among members of the Merah Putih Village Cooperative in Candiroto, Kendal District, Kendal Regency. The research uses a quantitative associative approach with a sample of members from the Merah Putih Village Cooperative in Candiroto, Kendal. The sampling method used is saturated sampling, with a total of 127 respondents. The independent variables in this study are brand image, product, and promotion, while the dependent variable is purchasing decisions among cooperative members. Data analysis in this study involves instrument testing, classical assumption testing, and hypothesis testing using multiple regression with SPSS. The results show that, partially, brand image does not have a significant effect on purchasing decisions. This is evidenced by the t-count value of 0.758, which is greater than the t-table value of 0.1743, and the significance value of 0.450, which is greater than the significance level of 0.05. Product, in turn, does not significantly affect purchasing decisions with a t-count value of -1.708, which is smaller than the t-table value of 0.1743, and a significance value of 0.090, which is greater than the significance level of 0.05. However, promotion has a positive and significant effect on purchasing decisions. This is shown by a t-count value of 10.616, which is greater than the t-table value of 0.1743, and a significance value of 0.000, which is smaller than the significance level of 0.05. Simultaneously, brand image, product, and promotion have a positive and significant effect on purchasing decisions, with an F value of 40.432, which is larger than the F-table value of 0.1743, and a significance value of 0.000, which is smaller than the significance level of 0.05. The results indicate that promotion is the most influential factor in the purchasing decisions of cooperative members.

Indonesia ranks fourth globally in terms of active Instagram users, with approximately 103 million users, positioning this platform as a strategic medium for hospitals to conduct promotion, health education, and audience engagement. Hospitals, particularly private institutions, have increasingly recognized the potential of social media in fostering strong brand images and maintaining public trust. This study aims to analyze the influence of marketing content on the brand image of Indriati Solo Baru Hospital, a private hospital that is active on Instagram and holds verified status. Employing a quantitative approach with an associative method, the research involved 100 respondents drawn from followers of the hospital’s official Instagram account, selected through incidental sampling. Data were collected via questionnaires and subsequently analyzed using simple linear regression. The results demonstrate that marketing content exerts a positive and significant impact on brand image, as reflected in the regression equation Y = 3.838 + 0.267X. Statistical analysis further revealed a significance value of 0.001 (<0.05) and a t-calculated score of 10.048, exceeding the t-table value of 1.984. The coefficient of determination (R²) was 0.507, indicating that marketing content accounts for 50.7% of the variance in brand image, while the remaining 49.3% is influenced by other factors beyond the scope of this study. Among the tested indicators, Decision Making and Life Factors demonstrated significant contributions, underscoring their role in shaping perceptions of brand image. Meanwhile, Persuasion, Reader Cognition, and Sharing Motivation functioned as supportive elements that reinforce but do not independently drive outcomes. These findings highlight the critical role of strategic content development in strengthening hospital brand image within digital spaces.

This study presents a machine learning approach for predicting the dimensions of microstrip antenna slots based on antenna performance parameters such as frequency, gain, directivity, return loss (S11), radiation efficiency, and VSWR. A two-phase methodology was employed. In the first phase, ten regression algorithms were evaluated, and Random Forest was identified as the most effective model based on Mean Absolute Error (MAE) and R-squared (R²) scores. In the second phase, hyperparameter tuning was conducted using Grid Search to further improve the model’s performance. The optimized Random Forest model demonstrated consistent improvements in predictive accuracy, with R² values increasing across all output variables. These results indicate that the combination of regression-based modeling and systematic hyperparameter tuning is effective for capturing complex relationships in antenna design tasks. The proposed approach offers a promising data-driven alternative for geometric prediction in microstrip antenna development, particularly when analytical models are insufficient.

This study aims to determine the extent to which mental ability influences volleyball underhand passing skills and strategies for improving them in seventh-grade students at MTs SA Atholibiyah Bumijawa. The mental abilities studied included learning motivation, concentration, and self-confidence, as all three are considered important factors in supporting sports performance. The study used an experimental survey method with a correlation approach. The sample was determined through a purposive sampling technique, meaning only students who were actively involved in volleyball learning were included as respondents. The research instruments included a questionnaire to measure students' mental ability levels and an observation sheet to assess underhand passing skill practice. Data analysis was conducted using a correlation test to identify the relationship between mental ability and underhand passing skills, and regression analysis to measure the magnitude of the effect. The results showed a significant effect of mental ability on underhand passing skills. Students with high learning motivation tend to be more enthusiastic and consistent in practicing. Good concentration enables students to control movements, maintain balance, and manage timing when passing. In addition, strong self-confidence encourages students' courage in making decisions and reduces technical errors. This results in passing skills with more accuracy, control, and optimal timing. Improving strategies that can be implemented include structured training with the use of assistive devices to enhance technique, providing motivation and positive feedback from teachers to maintain enthusiasm, and focused training such as game simulations to strengthen concentration. The findings of this study confirm that mental development plays a crucial role in learning sports skills, particularly volleyball, thereby improving both the quality of learning and student achievement.

This research is motivated by the low level of taxpayer compliance in paying Land and Building Tax (PBB) in Ngronggot District, Nganjuk Regency. This compliance problem is indicated by the high rate of delays and non-compliance in paying tax obligations, which is largely caused by weak enforcement of sanctions, low taxpayer awareness, and diverse economic conditions of the community. This study aims to analyze the influence of tax sanctions, taxpayer awareness, and economic level on compliance in paying PBB. The research method used is a quantitative approach with a survey technique, through the distribution of questionnaires to 100 taxpayer respondents selected using a simple random sampling technique. The data obtained were analyzed using multiple linear regression, accompanied by classical assumption tests such as normality tests, multicollinearity, heteroscedasticity, and hypothesis tests (t-test and F-test) to examine the influence of independent variables partially and simultaneously on the dependent variable. The results of the study indicate that partially, tax sanctions, taxpayer awareness, and economic level have a positive and significant influence on taxpayer compliance in paying PBB. Simultaneously, these three variables are also proven to have a significant influence on taxpayer compliance. These findings provide an important contribution to the formulation of regional fiscal policies, particularly regarding strategies for increasing regional tax revenue. Practical implications of this research include the need to increase the effectiveness of sanction enforcement, intensify tax outreach and education, and improve tax administration services to encourage public awareness and compliance. With the right strategies, it is hoped that taxpayer compliance will increase sustainably and contribute to optimizing regional revenue.

Giving breast milk (ASI) exclusively during the first six months of a baby's life is very important in supporting the baby's growth and development and body resilience. However, the practice of giving formula milk is still quite high and is a challenge in fulfilling exclusive breastfeeding. This study aims to determine the determining factors for giving formula milk to babies aged 0-6 months in the work environment UPT Primary Health Care Pujon. This research design uses a descriptive analytical approach with a cross-sectional method to identify factors associated with exclusive breastfeeding. The research population was all mothers who had babies with a sample of 52 respondents obtained through total sampling. Data analysis was carried out using the Chi-Square test and logistic regression to determine the most dominant factors. The research results showed that all variables had a p value > 0.05, namely age (p=0.274), education (p=0.156), occupation (p=0.384), parity (p=0.280) and socio-culture (p=0.711), so there was no significant relationship between these variables and exclusive breastfeeding. The logistic regression model was also not significant (p=0.308), indicating that there were no dominant factors influencing the practice of exclusive breastfeeding among respondents. Thus, the low coverage of exclusive breastfeeding in this study may be influenced by other factors outside the variables studied.

The existence of Final Waste Processing Sites (TPA) in urban areas often presents a dilemma between the need for waste management infrastructure and its environmental and social impacts on surrounding communities. This study aims to examine the impact of the TPA Terjun in Medan City on patterns of land use change and the socioeconomic conditions of nearby residents. The method used is quantitative, involving a survey of 150 respondents, and multiple linear regression analysis to test the influence of two independent variables namely, the characteristics of the TPA and public perception and response on community perceptions of environmental impacts. The results indicate that both independent variables have a significant simultaneous effect on public perception, with a model significance value of 0.022. Partially, the physical characteristics of the TPA have a significantly positive influence, while community perceptions and responses also contribute meaningfully. However, the low coefficient of determination (R² = 0.009) suggests that many other factors outside the model also influence perceptions of environmental impact. This study highlights the importance of a holistic approach in spatial planning and urban environmental management, particularly in relation to public facilities such as TPAs. Community participation, infrastructure quality, and zoning certainty are crucial factors in maintaining the balance between the functional needs of the city and the desired quality of the microenvironment.

In perceiving the quality of service, satisfaction, or image, a person would base the perception on the values felt by the patients. The research aimed at analyzing the influence of service quality on the reuse of inpatient services at Hospital X. This was an analitic survey research with the cross sectional study design. Responden taken as samples were as many as 120 people. Data collected through an interview, questionnaire, and documentation. Data were analyzed using the descriptive statistics analysis namely calculating the average, percentage, frequency tables and inferential statistics through the Chi-square test, multivariate analysis through the multiple logistic regression analysis. The research result indicates that the influence of service quality with the inpatient reutilization in general hospital X was significant, that is service quality of administration (p = 0,032), service quality of doctors (p = 0,001), service quality of nurses (p = 0,000), service quality of pharmacist (p = 0,000), service quality of instruments (p = 0,020), and quality service of treatment rooms (p = 0,009). The variable of the nurses service quality and pharmacist’s quality are the most influential variables on quality service with the inpatient reutilization.

Financial statement restatements often negatively impact investor perceptions and a company's market value. Previous studies have shown that companies conducting restatements experience significant share price declines, with an average decline of 20% following the announcement. This phenomenon reflects investors' high sensitivity to negative information related to the reliability of financial statements and suggests that a company's reputation can be damaged quickly. Financial statement restatements are generally associated with material errors or manipulation of financial information, and are therefore often linked to indications of fraud or deception in prior financial reporting. This study aims to analyze the factors influencing financial statement restatements and their impact on firm value, focusing on infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research method used is a quantitative approach with secondary data obtained from financial statements and official company publications. The analysis was conducted using logistic regression to examine the influence of fraud factors (pressure, opportunity, and rationalization) on restatements, and linear regression to assess the impact of restatements on firm value. The results of the study indicate that of the three main factors of fraud, only rationalization significantly influences financial statement restatements. Meanwhile, pressure and opportunity do not show significant effects. Furthermore, financial statement restatements were not shown to significantly impact the value of companies in the infrastructure sector during the study period. These findings provide important insights for stakeholders in understanding financial reporting risks and the urgency of strengthening ethics and internal controls in companies.

This study aims to analyze the role of mental health as a moderation variable in the relationship between work facilities and employee job satisfaction. Adequate work facilities are generally thought to be able to increase job satisfaction, but these effects can vary depending on the individual's psychological condition, particularly mental health. This research is motivated by the importance of a holistic approach in human resource management, which includes both physical and psychological aspects of the work environment. The research method used was a quantitative approach with survey techniques to 150 respondents working in the public service sector in urban areas. The data collection instrument was in the form of a closed questionnaire with a Likert scale, and hypothesis testing was carried out through moderation regression analysis using the help of SPSS software. The results of the study show that work facilities have a positive and significant influence on employee job satisfaction. In addition, it was found that mental health played a significant role as a significant moderation variable in the relationship. This means that the influence of work facilities on job satisfaction becomes stronger or weaker depending on the level of mental health possessed by employees. These findings underscore the importance of organizations not only focusing on improving physical work facilities, but also paying attention to and managing employees' mental health as an integral part of strategies to improve well-being and work productivity. Interventions such as counseling programs, work-life balance, and stress management training need to be considered as part of the organization's policies. This research makes a theoretical contribution in enriching the understanding of the role of psychological variables in job satisfaction dynamics, as well as a practical contribution to management in designing a healthier and more productive work environment.