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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.

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 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.

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 influence of the school environment and family environment on the learning interest of 8th-grade students at SMPN 1 Pangkalanbaru. Learning interest plays a crucial role in shaping students' academic performance and motivation. A conducive environment, both at school and at home, is believed to significantly contribute to the development of students' enthusiasm for learning. This research employed a quantitative method with a descriptive approach and utilized multiple regression analysis techniques to test the hypotheses. Data were collected through structured questionnaires distributed to 149 students from the 8th grade. The findings indicate that both the school and family environments have a positive and significant impact on students' interest in learning. The school environment's influence was confirmed by a simple linear regression coefficient of 0.229, while the family environment showed a stronger effect with a regression coefficient of 0.355. When tested simultaneously, both variables contributed to a combined effect on students' learning interest, with an R² value of 0.263, indicating that 26.3% of the variance in learning interest can be explained by these two factors. The remaining 73.7% is influenced by other variables not examined in this study, such as peer influence, personal motivation, teaching methods, and access to learning resources. These results underscore the importance of providing a supportive and engaging environment at both school and home to enhance students’ academic motivation. It is recommended that schools foster a positive atmosphere through effective teacher-student interactions, while families are encouraged to actively support their children's learning routines and emotional well-being. Further research is needed to explore other contributing factors and to develop holistic strategies that promote learning interest among junior high school students.

This study investigates the correlation between mental health and turnover intention among working students at STIE IBMI Medan who fulfill dual roles as both students and employees. These individuals are particularly vulnerable to psychological stress arising from academic responsibilities and workplace demands. The objective of this research is to examine the influence of mental health on their tendency to resign from their jobs. An associative quantitative research method was adopted, with data collected through structured interviews involving 71 respondents. The analysis was conducted using simple linear regression via the SPSS application. The findings reveal that mental health has a significant negative effect on turnover intention, with a significance value of 0.001. This suggests that students who experience better mental health are less likely to consider leaving their jobs. The coefficient of determination (R Square) is 14.6%, indicating that mental health explains 14.6% of the variation in turnover intention. The remaining 85.4% may be attributed to other contributing factors, such as high work pressure from supervisors, poor work-life balance, financial stress, inflexible schedules, and lack of organizational support. The implication of these results is that efforts to support and maintain the psychological well-being of working students are essential for reducing employee turnover. Educational institutions and employers should collaborate to create supportive environments through counseling services, flexible scheduling, mental health awareness programs, and policies that accommodate the dual responsibilities of student workers. By addressing these mental health concerns, institutions can improve student performance and job retention simultaneously. This study highlights the importance of integrating mental health strategies in workforce and academic management, especially for populations that manage competing academic and professional obligations.

This study aims to examine the influence of competence, job placement, and work discipline on employee performance at the Samsat Office of Bima Regency. The research applies a quantitative approach using a survey method. Data were collected through questionnaires distributed to 30 civil servants selected using purposive sampling. The data analysis techniques include validity and reliability tests, multiple linear regression, t-test, and F-test. The results show that competence, placement, and work discipline each have a positive and significant influence on employee performance, both partially and simultaneously. The coefficient of determination indicates that 45.2% of the variance in performance is explained by the three variables. These findings suggest that improving employee competence through training, placing staff according to their skills, and consistently enforcing work discipline can enhance employee effectiveness and productivity. The study has important implications for human resource management in public institutions, particularly in improving service quality through better employee performance.

Indonesian people's shopping trends tend to shift from traditional markets to modern retail for reasons of convenience, location affordability, and speed of service. This study aims to determine whether Store Atmosphere and Experiential Marketing have a significant effect on consumer purchasing decisions at Alfamart Sadia I branch either partially or simultaneously. The data collection method uses a questionnaire with a Likert scale. The population in the study were all consumers of Alfamart Sadia I branch with a sample size of 96 people. Data analysis techniques used multiple linear regression, t-test and f-test. The results of the study showed that Experiential Marketing had no significant effect on purchasing decisions, Store Atmosphere had a significant effect on purchasing decisions and Experiential marketing and store atmosphere had a significant effect on purchasing decisions.

Profitability is one of the key indicators in assessing a company's ability to generate profits and plays a crucial role in financial decision-making. According to the pecking order theory, companies with high profitability tend to prefer using internal funds and reduce reliance on debt. This study aims to analyze the effect of profitability on debt policy, as well as to examine the role of dividend policy as a moderating variable in this relationship. The study employed Slovin’s formula for sample selection and analyzed 263 non-financial publicly listed companies on the Indonesia Stock Exchange (IDX) in 2023. The data used in this research were secondary data obtained from annual financial reports published on the official website of the IDX or the respective company websites. Profitability was measured using return on assets (ROA), debt policy was measured by the debt-to-equity ratio (DER), and dividend policy was measured by the dividend payout ratio (DPR). The analytical method used in this study was multiple linear regression analysis with the help of the SPSS software. The results indicate that profitability has a negative effect on debt policy, meaning that the more profitable a company is, the less likely it is to depend on debt financing. Additionally, the findings suggest that dividend policy does not significantly moderate the relationship between profitability and debt policy. This implies that whether a company distributes dividends or not does not meaningfully influence how profitability affects its debt decisions. These results are in line with the pecking order theory and provide insight for corporate financial managers in planning funding structures. It also emphasizes the importance of internally generated funds for companies with strong earnings performance.

This study examines the influence of store atmosphere, service quality, word of mouth (WOM), and price perception on consumer purchasing decisions at Cahya Busana's Canggu branch, a local Balinese MSME specializing in high-quality traditional Balinese clothing for men, women, and children. With an increasing demand for traditional attire, understanding the factors that influence consumer decisions is vital for business growth. The study targeted consumers who had purchased traditional clothing at the Canggu branch, using non-probability sampling to select 110 respondents. The data analysis was conducted through multiple linear regression, assisted by SPSS software, to evaluate the relationship between the independent variables (store atmosphere, service quality, WOM, and price perception) and the dependent variable (consumer purchase decisions). The findings indicate that all four factors—store atmosphere, service quality, WOM, and price perception—positively and significantly impact consumers’ purchasing decisions. Specifically, a pleasant store atmosphere, high-quality service, positive word-of-mouth recommendations, and favorable price perception were found to enhance consumers' likelihood of purchasing traditional Balinese clothing. The results suggest that MSMEs, particularly in the traditional clothing sector, can leverage these factors to boost consumer confidence and drive sales. This study contributes valuable insights for businesses aiming to improve their purchasing processes by focusing on these key variables to increase consumer satisfaction and decision-making. By understanding these influences, Cahya Busana and similar businesses can optimize their strategies to attract and retain customers, ultimately improving their market position.

This study aims to analyze the effect of price and product quality on consumer purchasing interest at PT. Frisian Flag Indonesia in Pekanbaru Branch. The sample used in this study consisted of 50 consumers. Data analysis was carried out using several techniques, including validity tests, reliability tests, classical assumption tests, multiple linear regression, hypothesis tests, and coefficient of determination tests. Based on the results of the study, the t test shows that price has a significant influence on consumer purchasing interest, with a t-count of 2.908 which is greater than t-table 2.010 and a significance value of 0.005 which is smaller than 0.05. Similarly, product quality also has a significant effect on purchasing interest, with a t-count of 6.736 which is greater than t-table 2.010 and a significance value of 0.000 which is smaller than 0.05. Furthermore, the simultaneous test (F test) shows that price (X1) and product quality (X2) together have a significant effect on consumer purchasing interest. The F-test results yielded an F-count of 24.591, which is greater than the F-table of 3.191, with a significance value of 0.000, indicating that both variables have a significant influence. The coefficient of determination indicates that price and product quality contribute 51.1% to consumer purchase intention, while the remaining 48.9% is influenced by other factors not examined in this study.

There are three major e-commerce platforms in Indonesia, namely Tokopedia, Shopee, and Lazada. These three e-commerce platforms compete to win the hearts of consumers. There are several factors that can influence purchasing decisions, one of which is social media marketing. Based on this background, the author is interested in conducting a study entitled The Influence of Social Media Marketing on Purchasing Decisions. The population in this study consists of consumers who have made purchases on Shopee, domiciled in Purworejo Regency, and have a Shopee application account. The exact number is unknown due to the lack of available data. The sample was taken using purposive sampling, totaling 100 respondents. Data analysis techniques used include simple linear regression, coefficient of determination, and t-test. The results of the simple linear regression test showed a constant value of 9.052 with an a b value of 0.947. The results of the coefficient of determination test showed an R square value of 51.8%. The results of the t-test show that the calculated t-value is greater than the t-table value (10.258 > 1.661) with a significance value of 0.000 (< 0.05).

This study aims to examine the relationship between a company's value (firm value) and three key variables: environmental performance, capital structure, and management ownership. The research focuses on companies listed on the Indonesia Stock Exchange during the period from 2022 to 2024. The objective is to understand how these internal and external factors contribute to shaping a company’s market valuation and overall financial health. Using a panel data regression analysis with a fixed effect model, the study provides empirical evidence based on secondary data drawn from company financial reports and sustainability disclosures. The results indicate that capital structure, measured by the proportion of debt to equity, has a significant negative impact on firm value. In contrast, both environmental performance and the proportion of shares owned by management have a positive and significant effect on firm value. These findings suggest that while excessive debt may erode investor confidence and reduce a firm's valuation, strong environmental commitments and management ownership foster positive perceptions in the eyes of stakeholders, including investors and customers. Theoretically, this research supports stakeholder and agency theories by highlighting how internal governance and ethical responsibility play a role in corporate success. Pragmatically, the results offer important insights for companies, especially in emerging markets like Indonesia, to align sustainability and ownership strategies with financial management to boost firm value. Companies are encouraged to optimize their capital structures, strengthen their environmental reporting practices, and promote management ownership as a way to align interests and enhance long-term performance. Overall, this study contributes to the literature on corporate governance and sustainability by providing current, context-specific evidence relevant to stakeholders in the Indonesian capital market.

This study aims to examine the influence of academic stress and self-regulation on academic procrastination among students at SMK Negeri 48 Jakarta. Academic procrastination is a behavior commonly observed among vocational students who are required to balance both theoretical learning and practical skills development. The research employed a quantitative approach using a correlational survey method. A total of 289 students from tenth and eleventh grades, representing six vocational programs, were selected through proportional random sampling. Data were collected through structured questionnaires utilizing a Likert scale and analyzed using multiple linear regression with SPSS version 22. The findings of this study revealed that academic stress has a positive and significant effect on academic procrastination, with a regression coefficient of 0.224 and a t-value of 8.668 (p < 0.05). This indicates that higher levels of academic stress are associated with greater tendencies to procrastinate. In contrast, self-regulation was found to have a negative and significant effect on academic procrastination, with a regression coefficient of -0.351 and a t-value of 7.943 (p < 0.05), suggesting that students with stronger self-regulation skills are less likely to engage in procrastination. Furthermore, the simultaneous influence of academic stress and self-regulation on academic procrastination was significant, as evidenced by an F-value of 64.765 (p < 0.05). The coefficient of determination (R²) was 0.644, indicating that 64.4% of the variance in academic procrastination can be explained by the two independent variables. These results underscore the critical role of stress management and the development of self-regulation abilities in mitigating academic procrastination among vocational school students. Educational interventions focused on reducing stress levels and enhancing self-regulatory behaviors may serve as effective strategies to promote better academic outcomes and reduce counterproductive procrastination habits.

This study aims to determine how much influence leadership style and work environment have on employee performance at Company X. In this study, the method used is quantitative with data collection through questionnaires measured with a Likert scale. The sampling technique used is saturated sampling technique, where the entire employee population is sampled in this study. Data analysis was carried out using validity and reliability tests, as well as classical assumption tests such as linearity tests, hypothesis tests, and multiple linear regression, with the help of SPSS 26 software. The results of the analysis show that the leadership style variable has a significant effect on employee performance. This is evidenced by the calculated t value of 4.753 which is greater than the t table of 1.663, indicating a partial influence of leadership style on employee performance. Likewise, the work environment variable also has a significant effect on employee performance, with a calculated t value of 3.619 which is greater than the t table of 1.663. Analysis using the F-test shows that leadership style and work environment together have a significant influence on employee performance, with a calculated F-value of 12.823, which is greater than the F-table of 3.108, and a significance value of 0.000, which is less than 0.05. Based on the results of this study, it can be concluded that leadership style and work environment have a significant influence on employee performance at Company X. Therefore, the company needs to pay attention to both factors to improve employee performance.

The unit of analysis in this study was PT Bank Mandiri Surabaya Branch, involving 50 employee respondents. The purpose of this study was to analyze and determine the effect of person-organization fit and job embeddedness on turnover intention. This study falls into the category of causal associative research, which aims to analyze the relationship between variables and how one variable influences another. Data analysis included descriptive analysis, research instrument testing (validity and reliability testing), multiple linear regression analysis, classical assumption testing, and hypothesis testing. The results of this study indicate that person-organization fit and job embeddedness simultaneously influence turnover intention. This is evidenced by a significance value smaller than the probability value with 0.000 <0.05. Person-organization fit has a significant negative effect on turnover intention. This is indicated by a significance value smaller than the probability value with 0.000 <0.05. Job embeddedness has a significant negative effect on turnover intention. This is indicated by a significance value smaller than the probability value with 0.000 <0.05.

This study aims to analyze the influence of leadership style and work environment on employee performance at Home Industry Ice Cream El Fariz. The background of this research highlights the importance of adaptive human resource management in small business environments, where interpersonal relationships and informal organizational structures significantly impact work effectiveness. The research employed a quantitative approach using a survey method, in which data were collected through questionnaires from 30 employees as respondents. Multiple linear regression analysis was used to examine both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that neither leadership style nor work environment has a statistically significant effect on employee performance, as both variables showed p-values greater than 0.05. Simultaneously, the model was also found to be insignificant, with the F-statistic falling below the critical value. The coefficient of determination (R²) was 0.199, suggesting that only 19.9% of the variation in employee performance could be explained by the model, while the remaining 80.1% is influenced by other factors outside the study. These results imply that in the context of a home industry, informal factors such as intrinsic motivation, social bonds, and organizational culture play a more dominant role in shaping employee performance than the formal variables examined. This research provides practical insights for small business owners to adopt more contextual and relationship-based managerial approaches in enhancing workforce productivity.

This study was conducted with the aim of evaluating the extent to which sand quality influences consumer purchasing decisions in the sand mining area located in Kalicilik Hamlet, Candirejo Village, Blitar Regency. The background of this research is based on the fact that in the construction and development sector, the quality of building materials is a very crucial factor. Sand, as one of the main components in construction, plays a vital role in determining the final outcome of a construction project. Therefore, the quality of the sand used is a primary consideration for consumers in choosing a location or sand seller. This study applies a quantitative approach using a survey method as a data collection technique. Respondents in this study consisted of 74 consumers who actively make purchases at the sand mining location. Data were obtained through the distribution of questionnaires containing questions related to consumer perceptions of sand quality and their decisions in making purchases. The collected data were then analyzed using simple linear regression analysis techniques run with the help of SPSS software. The results of the analysis indicate a highly significant relationship between sand quality and consumer purchasing decisions. This is demonstrated by the coefficient of determination (R²) of 0.540, meaning that 54% of the variation in consumer purchasing decisions can be explained by sand quality. Furthermore, the significance value of 0.000 strengthens this finding, indicating that the relationship is not a coincidence. Therefore, this study concludes that the better the quality of sand offered by the mining company, the higher the likelihood of consumers deciding to purchase. The implication of these results is that businesses in the sand mining sector need to pay special attention to the quality of the products they offer.

Every air traveler needs to understand the importance of dangerous goods. By understanding the nature and risks of these items, precautions can be taken to prevent accidents and ensure safe travel for all. In practice, numerous passengers have experienced delays at security checkpoints due to carrying prohibited or restricted items such as lighters, sharp tools like scissors, aerosols, and high-capacity power banks. These incidents not only disrupt airport operations but also highlight gaps in public awareness regarding aviation safety regulations.This study aims to examine the influence of knowledge about dangerous goods on flight safety, with a focus on passengers traveling through El-Tari Airport in Kupang, East Nusa Tenggara. A quantitative research method was employed by distributing 100 structured questionnaires to respondents using purposive sampling, targeting passengers with prior flight experience. Data analysis techniques included simple linear regression, T-tests, and the coefficient of determination (R²) to assess the relationship between knowledge levels and safety behavior. The findings show that knowledge about dangerous goods (variable X) significantly influences passenger safety behavior (variable Y), evidenced by a p-value of 0.000. This indicates a strong and positive correlation, where better knowledge leads to more responsible behavior during air travel. The R-square value of 0.530 suggests that 53% of variations in safety behavior can be explained by knowledge, while the remaining 47% may be influenced by other factors such as attitudes, past experiences, signage visibility, and staff communication.These findings underscore the urgent need for intensified public education efforts at airports through visual campaigns, digital information, and pre-flight reminders. Improving passenger knowledge about dangerous goods can significantly enhance overall flight safety and reduce the risk of delays or violations. Future research could explore the role of demographic factors or the effectiveness of current educational strategies.

Livestock cultivation aims to meet the needs of animal food and improve the standard of living of farmers. Some of the factors that need to be considered in livestock cultivation include the selection of superior seeds, feed management, disease prevention and treatment, cages that meet standards, and marketing of livestock products. Livestock is one of the five agricultural subsectors where livestock is a cultivation or maintenance activity with the aim of benefiting from these activities. This study uses a type of quantitative research. The variables studied consisted of intensive maintenance costs and broiler profits. The population used in this study is all breeders in Nagan Raya Regency, each farm has different abilities and number of livestock. Therefore, the population used is all farmers with an intensive maintenance system in 5 sub-districts of Nagan Raya Regency, namely 12 chicken farmers. Because of the small number of populations, the sample in this study is the entire population. The data sources in this study consist of primary data and secondary data. In this study, quantitative analysis uses  the Statistical Product and Service Solution (SPSS) version 26 computer program, because with this program analysis can be carried out quickly, and produce more accurate outputs. And the data analysis model used in this study is a simple linear regression method. The results of this study are that intensive maintenance costs incurred by broiler farmers have a very good influence on increasing profits from farmers' crops. Because with an intensive system the growth of chickens is more uniform and the deaths that occur in broilers can be avoided.