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Entrepreneurial intention is the awareness of individuals that they intend to organize new business ventures and plan to do so in the future. This research aims to see whether entrepreneurial self efficacy, social identity, networking and spirituality together influence entrepreneurial intention. The sample in this research amounted to entrepreneurs who participated in the YukBisnis seminar held in Jakarta and Lampung. Sampling used in this research using non-probability sampling techniques by convenience sampling technique. This research method uses quantitative methods. The validity of the measuring instruments in this research was tested by Confirmatory Factor Analysis (CFA). Data analysis uses multiple regression analysis (multiple regression). The results showed that there was an influence of entrepreneurial self-efficacy variables (searching, planning, marshaling, implementing people, implementing financial), social identity (Darwinian founders: basic social motivation, basic for self-evaluation, frame of reference. Communitarian founders: basic social motivation, basic for self-evaluation, frame of reference Missionary founders: basic social motivation, basic for self-evaluation, frame of reference), networking (content of changed networking), spirituality (meaning, value, transcendence, connecting, becoming ) towards entrepreneurial intention, namely with a large contribution of 30.3%. The results of the test of the proportion of variance from each independent variable indicate that entrepreneurial self efficacy (planning, searching), social identity (Darwinian founders: basic social motivation, besic for self evaluation, missionary founders: basic for self evaluation), networking (networking support ), spirituality (meaning, value) has a significant influence on entrepreneurial intention.  

This study analyzes the effect of Cost of Debt, Cost of Equity, and Profit on investment decisions in hospitality industry companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. By using purposive sampling method, this study involved 21 companies as samples, resulting in 105 observation data. Investment decision as the dependent variable is measured using Capital Expenditure (CapEx), while Cost of Debt, Cost of Equity, and profit as independent variables are calculated based on financial statement data. Multiple regression analysis is used to test the relationship between variables. The results showed that Cost of Debt, Cost of Equity, and Profit have a significant effect on investment decisions in the hospitality industry.

This research aims to determine the effect of profitability, sales growth, deferred tax expense, and capital intensity on tax avoidance. The object of this study consists of manufacturing companies in the non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in the financial statements during the period from 2020 to 2023. The sampling technique in this study used purposive sampling method which resulted in a total sample of 67 companies. The analysis technique used is multiple linear regression analysis using SPSS version 22.0 software. The results of this study indicate that profitability, sales growth, and capital intensity have a negative and significant effect on tax avoidance, meanwhile deferred tax expense has no a significant effect on tax avoidance.

The suboptimal crew change plan results in inappropriate crew changes, the crew's work contract does not comply with the Sea Work Agreement (PKL). From this, the author is interested in researching: 1) Delays in the crew change plan 2) The crew's work contract period exceeds the Sea Work Agreement (PKL) 3) Insufficient standby crew at PT MCS Internasional. This study aims to determine the influence of the crew change plan on the incompatibility of the work contract at PT MCS Internasional. The study was conducted for 3 months from February 2023 to May 2023 at PT MCS Internasional. The author uses a quantitative research method with calculation analysis in the form of simple linear regression analysis, t-test and coefficient of determination test. The data collection techniques used are by means of observation, questionnaires, and documentation studies. The respondents who were the subjects of the study were the crew of the Humpus Transportasi Kimia (HTK) tanker totaling 50 respondents. The collected data was processed using the Statistical Package For The Social Sciences (SPSS) version 27. The results of this study are: 1) Crew change plan is a process to determine the replacement/transfer of ship crews who have passed the work contract time limit. 2) The ship's crew at PT MCS Internasional experienced a mismatch in the work contract time because the contract time exceeded the Sea Work Agreement (PKL). 3) Based on a simple linear regression test, there is an influence of variable (X) on variable (Y) with a significance value of 0.000 <0.05 and the regression equation Y = 5.518 + 1.138 (X) is obtained, based on the t test, the results of t count = 8.117> t table = 2.0484 and a determination coefficient of 57% is obtained. It can be concluded that

This study aims to determine the effect of Debt to Equity Ratio (DER), Return On Equity Ratio (ROE), Price Earning Ratio (PER), Earning Per Share (EPS) on Health Sector Companies listed on the Indonesia Stock Exchange in 2020-2023. The population in this study were all health sector companies listed on the IDX. The number of samples collected was 17 companies with 5 years of observation (85 observation data) that met the criteria. The analysis method used was the classical assumption test, multiple linear regression analysis, while hypothesis testing used Simultaneous and Partial tests. The results of this study indicate that DER has a positive and significant to stock prices, ROE is not affects stock prices, PER does not influence on stock prices, EPS has a positive and significant influence on stock prices.  

The objectives of this study formulated in the formulation of the problem are as follows: (1) To analyze the influence of leadership style partially on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; To analyze the influence of intellectual intelligence partially on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; (3) To analyze the influence of organizational culture partially on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; (4) To analyze the influence of leadership style, intellectual intelligence and organizational culture simultaneously on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency. This study uses the method used is to use a quantitative approach with a questionnaire data collection technique distributed to respondents. The data analysis technique uses multiple linear regression analysis techniques assisted by the SPSS program. The results of the study obtained include: (1) leadership style partially has a significant effect on the performance of administrators and fulltimers of UPZ Baznas sub-districts in Banyuwangi Regency; (2) intellectual intelligence partially has a significant effect on the performance of managers and full-timers of UPZ Baznas sub-districts in Banyuwangi Regency; (3) organizational culture partially has a significant effect on the performance of managers and full-timers of UPZ Baznas sub-districts in Banyuwangi Regency; (4) leadership style, intellectual intelligence and organizational culture have an effect on the performance of managers and full-timers of UPZ Baznas sub-districts in Banyuwangi Regency. A good leadership style, having high intellectual intelligence and a comfortable organizational culture can also improve performance.

This study aims to examine Auditor Switching on Audit Report Lag. The population in this study is all property & real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. The variables used in this study are Audit Report Lag as the dependent variable and Auditor Switching as independent variables. The sampling technique used was the purposive sampling method and obtained 95 company samples. The analysis methods used were Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test. The results showed that Auditor Switching had a significant positive effect on Audit Report Lag.

This study aims to examine the influence of corporate risk, cost shifting, and company size on tax avoidance. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sampling technique used purposive sampling and obtained 91 companies. This research is a quantitative study using secondary data from the Annual Reports of manufacturing companies. The model used in this research is panel data regression with the selected model being the Random Effect testing model. (RE). The research results show that Corporate Risk has a significantly negative impact on tax avoidance, Cost Shifting has a significant negative impact on tax avoidance, and Company Size has no impact on tax avoidance.

This research aims to empirically prove the influence of activity ratios, profitability, liquidity and solvency on company value. Partially and simultaneously. The population in this study is industrial sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling method uses a purposive sampling method. The sample in this research was 40 companies over 4 years totaling 160 data, after outlier data the total sample in this research amounted to 140 data. The data analysis technique is descriptive statistics, classic assumption tests, including: (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression analysis, hypothesis testing (t test, f & R2 test) using SPSS version 26 software. The results of this research partially show that the activity ratio has no effect on company value. Meanwhile, profitability and solvency ratios influence company value. Simultaneously the activity ratio, profitability, liquidity and solvency influence the company value of industrial sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period.

This study aims to analyze the influence of Brand Image and Social Media Promotion on Purchase Decisions, with Consumer Satisfaction as an intervening variable in Balisijuk.id in Payakumbuh. In the digital era, a strong Brand Image and effective promotion strategies through social media are important factors in attracting interest and increasing Consumer Satisfaction, which ultimately influences purchase decisions. This research method uses a quantitative approach with purposive sampling techniques. Data was collected through questionnaires distributed to Balisijuk.id consumers. Data analysis was carried out using multiple linear regression models and path analysis to test the direct and indirect relationships between variables. The results of the study show that Brand Image and Social Media Promotion have a significant effect on Consumer Satisfaction. Furthermore, Consumer Satisfaction proved to be an intervening variable that strengthened the relationship between Brand Image, Social Media Promotion, and Purchase Decision. In other words, the more positive the Brand Image and the more effective the Social Media Promotion, the higher the Consumer Satisfaction, which ultimately drives the Purchase Decision. This research provides practical implications for business actors, especially Balisijuk.id, in designing more effective marketing strategies through strengthening Brand Image and optimizing Social Media Promotion to increase consumer satisfaction and purchase decisions Balisijuk.id.

The purpose of this study was to test and analyze the effect of financial distress on going concern audit opinion. This research method uses quantitative research methods, with the type and source of data, namely secondary data. The population and sample of this study are properties & real estate companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling technique and resulted in 110 samples of processed data that met the criteria. The analysis method used is descriptive statistical analysis, logistic regression analysis, and hypothesis testing. The results of this study indicate partially that financial distress has a positive effect on going concern audit opinion.

Air transportation is a mode of transportation that continues to grow rapidly in Indonesia, marked by the construction of new airports and the improvement of facilities at existing airports. However, flight delays remain one of the main issues faced by the aviation industry, including by Super Air Jet. This study aims to analyze the effect of flight delays on passenger satisfaction at Super Air Jet at Sultan Aji Muhammad Sulaiman Sepinggan International Airport, Balikpapan. The study used a quantitative approach involving 97 respondents who were Super Air Jet passengers. Data management was carried out through several stages of testing, namely instrument testing (validity and reliability), data quality testing (linearity, normality, and heteroscedasticity), and hypothesis testing using simple linear regression analysis, t-test, and coefficient of determination (R²) with the help of IBM SPSS Statistic 22 software. The results of the study indicate that flight duration has a significant effect on passenger satisfaction. This finding emphasizes the importance of improving service quality, especially in efforts to minimize delays, in order to maintain passenger trust in the airline. This study is expected to be a reference for Super Air Jet management in identifying the main causes of flight delays and developing effective strategies to improve passenger satisfaction.

This study aims to analyze the influence of leadership and work discipline on the performance of the State Civil Apparatus (ASN) at the UPTD Office of the South Sumatra Provincial Education Office. Effective leadership and high work discipline are believed to be two important factors in improving ASN performance. This study uses a quantitative approach with a survey method. Data was collected through a questionnaire distributed to 60 ASN respondents at the UPTD office of the South Sumatra Provincial Education Office. The analysis technique used is multiple linear regression to test the simultaneous and partial influence of leadership and work discipline on ASN performance. The results of the study show that leadership and work discipline have a significant effect on ASN performance, both simultaneously and partially. The level of relationship between variables is included in the close category, with the contribution of the influence of independent variables on dependent variables included in the category is quite high.

This study aims to see at the Effect of Religiosity and Self-Compassion on Subjective Well-Being in Sophomore. This research uses a quantitative approach. The measuring instruments used in this study are religiosity scale, self-compassion scale, and subjective well-being scale. This study involved 105 sophomores. The sampling technique in this study used purposive sampling using the criteria of sophomores. The data analysis technique used in this study was multiple regression test. The results of this study indicate that there is a significant influence between religiosity and self-compassion on subjective well-being by 22,4%. This research shows that religiosity has a stronger influence than self-compassion, this is because self-compassion focuses on perceived emotional problems, while improving subjective well-being may require solving the problem first.

This research was conducted with the aim of finding out and analyzing 1). To find out and analyze the influence of visionary leadership on teacher performance in State Junior High School in Tanjung Lubuk District 2). To find out and analyze the influence of communication skills on teacher performance in State Junior High Schools in Tanjung Lubuk District 3). To find out and analyze the influence of visionary leadership and communication skills on teacher performance in State Junior High School in Tanjung Lubuk District. This study uses a quantitative method with a type of correlational research. The sample of this study was carried out in 4 State Junior High Schools in Tanjung Lubuk District with a total of 53 teachers. Data collection techniques use questionnaires and documentation. The data were analyzed using correlation analysis and multiple regression techniques. This can be seen in school leaders who have a clear vision and are able to inspire teachers to contribute 27.2% to improving their performance, while the remaining 72.8% are influenced by other elements outside this study. In this study, the influence of communication skills on teacher performance was 68.7% and 31.3% influenced by other factors. The overall results of this study show that there is an influence of visionary leadership and communication skills together on the performance  of State Junior High  School teachers in Tanjung Lubuk District by 74.1% and 25.9% influenced by other factors.  

The research aims to analyze how far work discipline and work facilities influence the level of effectiveness of employee performance at Ibis Hotel Padang. The method applied in this research is a descriptive method with a quantitative approach. Data in the form of numbers was obtained through distributing questionnaires, and processed using SPSS version 26. The research results showed that work discipline and work facilities had an impact on employee effectiveness. Hypothesis testing using analysis with multiple linear regression results shows that the F value of 39.272 is greater than the F value of 3.15, with a significance level of 0.00 which is smaller than 0.05.  This shows that the variables work discipline (X1) and work facilities (X2) have an effect on work productivity (Y), and the alternative hypothesis (H1) is accepted. Furthermore, the regression coefficient for variable X1 was obtained at 0.088 with a significance level of 0.019 (smaller than 0.05). Meanwhile, variable X2 has a regression coefficient of 0.654 with a significance level of 0.00 (smaller than 0.05). This indicates that an increase of one in work discipline may increase the effectiveness of employee performance by 0.088, while every increase of one in work facilities will increase the effectiveness of employee performance by 0.654. Multiple linear regression analysis shows that the influence of work discipline (X1) and work facilities (X2) on employee performance effectiveness (Y) is 55.7%.

This research examines the influence of Auditor Experience, Training, and Understanding of the Code of Ethics on Audit Quality at Public Accounting Firms (KAP) in Bekasi. The dependent variable is Audit Quality, while the independent variable consists of Auditor Experience, Training and Understanding of the Code of Ethics.The research used a purposive sampling technique with a survey method, collecting primary data through a 1-5 Likert scale questionnaire. The research sample consisted of 101 respondents from 11 KAPs in Bekasi. Data were analyzed using SPSS version 26 with the Descriptive Statistical Analysis method, Validity and Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Testing. The research results show that partially, Auditor Experience and Understanding of the Code of Ethics have a significant effect on Audit Quality, while Training does not have a significant effect. Simultaneously, these three variables have a significant effect on Audit Quality.

This study aims to determine the effect of financial compensation, work discipline, and burnout on employee performance at the Kilisuci Regional General Hospital in Kediri City. The research method used is a quantitative method with a descriptive approach. Data collection in this study was conducted by distributing questionnaires to employees of the Kilisuci Regional General Hospital in Kediri City and analyzed using the SPSS Version 25 application. The data analysis techniques used include Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, t-Test, F Test, and R2 Coefficient of Determination Test. In the Validity Test, it was found that all question items (X1, X2, X3, and Y) had a significance value of 0.000 < 0.05, indicating that each variable was declared valid. Then in the Reliability Test, each variable was declared reliable because it had a Cronbach's Alpha value of > 0.60. Then in the t-Test, it was found that the financial compensation variable. and burn out simultaneously on employee performance at the Kilisuci Regional General Hospital, Kediri City.

The proliferation of Internet of Things (IoT) devices has introduced significant security challenges, necessitating robust attack detection mechanisms. This study presents a comprehensive comparative analysis of ten supervised learning algorithms for IoT attack detection and classification, addressing the critical challenge of balancing detection accuracy with practical deployment constraints. Using the CICIoT2023 dataset, encompassing data from 105 IoT devices and 33 attack types, we evaluate Naive Bayes, Artificial Neural Networks (ANN), Logistic Regression (LR), k-NN, XGBoost, Random Forest (RF), LightGBM, GRU, LSTM, and CNN algorithms based on some performance metrics. The comparative test results show superior performance to the traditional ensemble approach, with RF achieving 99.29% accuracy and leading precision (82.30%), followed closely by XGBoost with 99.26% accuracy and 79.60% precision. Deep learning approaches also demonstrate strong capabilities, with CNN achieving 98.33% accuracy and 71.18% precision, though these metrics indicate ongoing challenges with class imbalance. The analysis of confusion matrices reveals varying success across different attack types, with some algorithms showing perfect detection rates for certain attacks while struggling with others. The study highlights a crucial distinction in IoT security: while high precision remains important, the potentially catastrophic impact of missed attacks necessitates equal attention to recall metrics, as evidenced by the varying recall rates across algorithms (RF: 72.19%, XGBoost: 71.69%, CNN: 64.72%). These findings provide vital insights for developing balanced, context-aware intrusion detection systems for IoT environments, emphasizing the need to consider performance metrics and practical deployment constraints.

This study examines the effectiveness of reward management strategies in increasing the loyalty of MSME employees in the digital era. Using a quantitative approach with a sample of 10 MSMEs in Indonesia for the 2020-2024 period, the study analyzed the relationship between the reward management component and employee loyalty, with the level of digitalization as the moderator variable. The results of hierarchical multiple regression analysis showed a significant positive relationship between all components of reward management and employee loyalty, with financial compensation (r = 0.68) and recognition system (r = 0.62) as the strongest predictors. The level of digitalization has been shown to significantly moderate the relationship, with highly digitized MSMEs showing an average increase in employee loyalty of 12.5% per year. Variations in effectiveness were found based on the characteristics of MSMEs, where the service sector showed higher elasticity towards the implementation of the digital reward system. This research contributes to the development of an adaptive reward management framework for MSMEs in the digital era, as well as providing practical implications for optimizing employee retention strategies in the MSME sector.