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Kualitas laporan keuangan masih menjadi topik hangat dalam era digitalisasi. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, pemahaman akuntansi, dan sistem informasi akuntansi terhadap kualitas laporan keuangan pada koperasi Mitra Sejati di Kabupaten Karanganyar. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan data primer dari kuesioner yang disebar. Populasi dalam penelitian ini adalah seluruh pegawai koperasi Mitra Sejati sejumlah 76 pegawai. Teknik pengambilan sampel menggunakan metode purposive sampling dari kriteria yang telah ditentukan pegawai yang memenuhi kriteria adalah sebanyak 50 pegawai yang terlibat dalam proses akuntansi dan pelaporan keuangan di Koperasi Mitra Sejati. Metode analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia dan pemahaman akuntansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Sistem informasi akuntansi berpengaruh positif namun tidak signifikan terhadap kualitas laporan keuangan. Penelitian kedepannya dapat ditambahkan variabel diklat akuntansi, kompensasi, dan akuntansi digital.

This study aims to see the effect of compensation on employee performance through job satisfaction as an intervening variable at PT Jambi Ekspres Televisi. The technique applied for this study is quantitative research. The population for this study was all employees of PT Jambi Ekspres Televisi as many as 30 people and for the research sample as many as 30 people. The data collection method used was a questionnaire that had been proven valid and reliable. The research analysis method used descriptive statistical analysis using the equation model structure (SEM), with Smart PLS 4.0 Software as a tool to process the data. The output of this study shows that compensation has a positive and significant effect on employee performance, compensation has a positive and significant effect on employee job satisfaction, job satisfaction has a positive and significant effect on employee performance, compensation has a positive and significant effect on employee performance through job satisfaction as an intervening variable.

Model penelitian ini dikemas dalam teori identitas sosial yang menggariskan bahwa identitas mampu menggolongkan anggotanya ke dalam kelompok dan identitas sosial kelompok menguatkan seorang anggota menaikkan posisi dirinya dan posisi kelompoknya. Dalam perspektif teori identitas sosial dibangun penelitian ini bertujuan untuk menguji bagaimana komitmen organisasi terbentuk untuk meningkatkan kinerja manajerial yang diprediksi oleh manajemen talenta dan kepemimpinan transformasional. Populasi penelitian adalah account representative pada seluruh Kantor Pelayanan Pajak Pratama di Sulawesi Selatan dengan metode pemilihan sampel purposif. Metode pengumpulan data dilakukan melalui survey online. Analisis data dilakukan dengan regresi berganda dan analisis jalur melalui pengujian sobel. Hasil penelitian menunjukkan bahwa manajemen talenta dan kepemimpinan transformasional berpengaruh positif dan signifikan terhadap komitment organisasi. Selanjutnya komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja manajerial. Demikian halnya dengan kepemimpinan transformasional yang berpengaruh positif dan signifikan terhadap kinerja manajerial. Namun tidak demikian halnya dengan manajemen talenta yang tidak berpengaruh signifikan terhadap kinerja manajerial. Temuan lanjutan dari penelitian ini, berdasarkan hasil perhitungan sobel test mengkonfirmasi bahwa komitmen organisasi memediasi pengaruh baik manajemen talenta maupun kepemimpinan transformasional terhadap kinerja manajerial

Peran akuntansi sangat penting bagi keberlanjutan operasional suatu perusahaan. Akuntansi perpajakan sering mengalami permasalahan seperti penghindaran pajak yang agresif, integritas pelaporan perpajakan, kurangnya pemahaman karyawan. Populasi yang diambil dari seluruh karyawan dengan jumlah 100 populasi. Teknik pengambilan sampel menggunakan data sensus pemilihan subset individu dari seluruh populasi yaitu 50 sampel. Teknik pengumpulan data menggunakan penyebaran kuesioner. Penelitian ini merupakan penelitian deskriptif kuantitatif. Data penelitian dianalisis dengan bantuan program SPSS versi 25. Hasil penelitian ini ditemukan bahwa persepsi karyawan, kebijakan pajak perusahaan, pelatihan pajak, dan etika berpengaruh positif tehadap praktik akuntansi pajak. Bagi peneliti selanjutnya, memperluas dan menambah variabel- variabel lain sehingga memperoleh hasil variatif terhadap praktik akuntansi pajak, seperti kepatuhan pajak, efektifitas pajak, sistem akuntansi pajak.

Sumber daya manusia merupakan poin utama dalam pembangunan bangsa, salah satunya adalah mengurangi angka pengangguran dengan berwirausaha. Dilakukannya studi ini guna untuk menunjukkan bagaimana motivasi, lingkungan keluarga, dan kewirausahaan pendidikan berdampak pada minat wirausaha Gen Y di Kecamatan Rembang. Generasi ini  lahir dari tahun 1980 hingga 2000, tinggal di Kecamatan Rembang dan ingin menjadi wirausahawan. Metode pengambilan sampel digunakan secara purposive. Kriteria yang digunakan meliputi: 1) generasi milenial kelahiran tahun 1980-2000 dan memiliki minat dalam usaha; dan 2) generasi milenial yang tinggal di Kecamatan Rembang. Data dianalisis dengan pengolahan analisis regresi linier berganda di alat bantu SPSS 24. Penelitian ini memiliki temuan, dimana semua faktor bebas yang dieliti yang terdiri dari variabel motivasi, lingkungan keluarga, dan pendidikan wirausaha masing-masing memberi dampak positif pada minat wirausaha generasi milenial di Kecamatan Rembang. Variabel motivasi, lingkungan keluarga, dan pendidikan wirausaha dalam model  riset ini hanya dapat mempengaruhi minat berwirausaha sebesar 37,4%, dan sebab-sebab lain menjelaskan 62,6%.

The purpose of this study was to determine and analyze the effect of profitability, liquidity, capital structure and solvency on the value of telecommunications companies listed on the Indonesia Stock Exchange for the 2019-2022 period with covid-19 as a control variable. The data used is secondary data from the company's financial statements. This study applied purposive sampling technique in sampling, obtained a sample of 8 telecommunications companies with 128 financial reports. This study applies quantitative methods using data analysis techniques, namely panal data regression analysis and using eviews 12 for data processing. From this study, the results obtained based on the t statistical test, firm value does not get a partially significant positive effect from profitability, liquidity, and firm value does not get a partially significant negative effect from solvency, but firm value gets a partially significant negative effect from capital structure and covid-19. Based on the f statistical test, the company value gets a significant effect simultaneously from profitability, liquidity, capital structure, solvency and covid-19.

Hubungan antara Resiliensi dan Stigma keluarga sangat penting terhadap kekambuhan pasien skizofrenia karena penderita skizofrenia sering kali mengalami kesulitan dalam bersosialisasi, yang diartikan sebagai kemampuan untuk membentuk hubungan kooperatif dan saling bergantung dengan orang lain.Tujuan dari penelitian ini untuk mengetahui hubungan antara resiliensi dan stigma keluarga terhadap kekambuhan pasien skizofrenia di Poliklinik Rumah Sakit jiwa Daerah dr.Samsi Jacobalis Provinsi Kepulauan Bangka Belitung Tahun 2024. Penelitian ini adalah penelitian kuantitatif dengan pendekatan cross-sectional. Sampel dalam penelitian ini adalah keluarga orang dengan gangguan jiwa yang tercatat dan terdaftar berkunjung di Poliklinik Rumah Sakit Jiwa Daerah dr.Samsi Jacobalis Provinsi Kepulauan Bangka Belitung sebanyak 58 orang. Analisa data menggunakan uji chi square dengan derajat kepercayaan 95%. Hasil penelitian ini didapatkan nilai p-value= 0,028, pada variabel resiliensi, dan untuk nilai p-value = 0,001, pada variabel stigma. Disimpulkan ada hubungan resiliensi dan stigma keluarga terhadap kekambuhan pasien skizofrenia di Poliklinik Rumah Sakit Jiwa Daerah dr.Samsi Jacobalis Provinsi Kepulauan Bangka Belitung Tahun 2024.Saran dari penelitian ini adalah diharapkan hasil penelitian ini digunakan sebagai literatur dan acuan untuk meningkatkan penyuluhan kepada masyarakat tentang pentingnya stigma keluarga dan resiliensi terhadap kekambuhan pasien skizofrenia.  

This study examines the impact of capital structure and financial performance on the firm value of manufacturing companies in the cement sub-sector listed on the Indonesia Stock Exchange, with ownership structure and audit opinion as intervening variables. Utilizing a quantitative approach, the research analyzes secondary data from financial reports of cement companies for the period 2019–2023. A purposive sampling method was employed, yielding five eligible companies. Data analysis was performed using Partial Least Square Structural Equation Modeling (PLS-SEM) with SmartPLS software.The results indicate a significant effect of capital structure and financial performance on firm value, both directly and through the intervening variables. Ownership structure and audit opinion are proven to mediate the relationship between independent and dependent variables, providing valuable insights into the dynamics of firm value in the cement industry. These findings offer important implications for company management in optimizing capital, enhancing financial performance, and gaining investor trust to improve firm value.

This research aims to analyze the influence of Destination Image on Interest in Recommending Sasak Beach Tourist Attractions with Destination Personality as a Moderating Variable. This type of research is quantitative descriptive with a sampling technique using purposive sampling and a sample size of 170 respondents based on the hair formula. The instrument in this study used a questionnaire arranged according to a Likert scale and data was collected by distributing the questionnaire that had been prepared and then given to respondents whose validity and reliability had first been tested. Based on the research that has been carried out, the following results were obtained: Destination Image (X) is in the sufficient category with a percentage of (3.33%). Interest in Recommending (Y) is in the sufficient category with a percentage of (3.32%). Destination Personality (Z) is in the sufficient category with a percentage of (3.34%). There is a positive and significant influence between the Destination image (X) variable on the Interest in Recommendation (Y) variable with a t-statistic value of 6.378 which is greater than the t-table value of 1.96 and a p-value of 0.00 which is smaller than 0.05. There is no positive and significant influence between the Destination Personality (Z) variable which moderates the relationship between Destination Image (X) and Interest in Recommending (Y) with a t-statistics value of 0.885 which is smaller than 1.96 with a p value of 0.885. 0.377 is greater than 0.05, and the original ample value is 0.037.

This research aims to determine how much influence Transformational Leadership Style and Workload have on Employee Performance with Job Satisfaction as an Intervening Variable at Bank Nagari Main Branch. The data collection technique uses a questionnaire filled in by 67 employees as respondents. The analytical method used is Structural Equalition Modeling (SEM) with Partial Least Square (PLS).The results of data analysis conclude (1) Transformational Leadership Style has a positive and significant effect on Job Satisfaction.  (2) Workload has a positive and significant effect on Job Satisfaction. (3) Transformational Leadership Style has a positive and insignificant effect on Employee Performance. (4) Workload has a positive effect on employee performance. (5) Job satisfaction has a positive and significant effect on employee performance. (6) Transformational Leadership Style has a positive and significant effect on Employee Performance through Job Satisfaction. (7) Workload has a positive and significant effect on employee performance through job satisfaction.

This research aims to examine the influence of employee well-being and interpersonal relationships on work productivity with job satisfaction as an intervening variable using primary data obtained by distributing questionnaires to 73 employees, namely at PTP Inti 4 Kinali Pasaman Barat. The results of this research show that (1) there is a positive and significant influence between employee well-being and job satisfaction. (2) there is a positive and significant influence between interpersonal relationships on job satisfaction (3) there is a positive and significant influence between employee well-being on work productivity. (4) there is a positive and insignificant influence between interpersonal relationships and work productivity. (5) there is a positive and insignificant influence between job satisfaction and work productivity. (6) there is a positive and insignificant influence between employee welfare on work productivity through job satisfaction. There is a positive and insignificant influence between interpersonal relationships and job satisfaction.

Penelitian ini bertujuan untuk menginvestigasi dampak dari brand image, kepercayaan merek, dan kualitas produk terhadap keputusan pembelian sepeda motor matic Honda di kota Semarang. Metode yang digunakan dalam penelitian ini adalah teknik statistik dengan populasi yang terdiri dari 168 konsumen Honda Vario di Semarang. Partisipan dalam penelitian ini adalah warga Semarang yang telah membeli produk Honda Vario. Pengambilan sampel dilakukan dengan metode purposive sampling. Untuk menganalisis data, digunakan uji statistik, uji asumsi klasik, dan uji regresi linear. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh brand image, kepercayaan merek, dan kualitas produk terhadap keputusan pembelian sepeda motor Honda Vario di Semarang. Hasil penelitian menunjukkan bahwa brand image, kepercayaan merek, dan kualitas produk memberikan pengaruh positif yang signifikan terhadap keputusan pembelian. Ketiga variabel bebas  brand image, kepercayaan merek, dan kualitas produk secara nyata bersamaan mempengaruhi Keputusan pembelian Honda Vario oleh warga kota Semarang.

His study aims to examine the effect of profitability and solvency on audit delay and company size as a moderating variable. Audit delay is a condition where a company experiences a delay in issuing audited financial statements so that this condition can affect the quality of financial statement information. The populationlin this study were banking sector companies listed on the Indonesia Stock Exchange in 2019-2021. This study used a purposive sampling method. The sample in this study consisted of 30 companies using a purposive sampling technique.The data analysis techniques used were descriptive statistics, classical assumption tests, and hypothesis.testing using multiple linear regression analysis. The independent variable in this study is audit delay. The dependent variables in this study are Profitability and Solvency. The moderating variable in this  study is Company Size. The research data are in the form of annual financial reports obtained from the official website www.idx.co.id andlthe official website of the related company. The data analysis method used is moderated regression analysis (Moderated Regression Analysis) with the SPSS application.

This study aimed to analyze the influence of training and development, employee engagement, learning culture on employee performance at Yogya Group PT. Akur Pratama Regional Priangan Timur, as well as the role of learning culture in moderating the relationship between training, development, and employee engagement on employee performance. This research used a survey method with a quantitative approach, involving 175 staff and supervisors. Data analysis was conducted using Partial Least Square-Structural Equation Model (PLS-SEM), which proved that training and development, employee engagement, and learning culture had a positive and significant influence on employee performance. Learning culture also strengthened the relationship between training, development, and employee engagement on employee performance.

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 research is to analyze the effect of capital intensity, leverage, and liquidity on tax aggressiveness and the effect of profitability in moderating capital intensity, leverage, and liquidity on tax aggressiveness. This study uses a quantitative method, with data sources derived from the annual financial reports of companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study examined 79 companies. In this study, the purposive sampling method was used to select samples; 36 company samples were selected over five years of observation, so that a total of 180 samples met the criteria. The results of the study indicate that capital intensity has a significant positive effect on tax aggressiveness, leverage has a significant positive effect on tax aggressiveness, and liquidity has a significant positive effect on tax aggressiveness. Profitability cannot moderate the effect of capital intensity and leverage on tax aggressiveness and profitability can moderate the effect of tax aggressiveness on liquidity.

This study aims to determine the influence of training and work facilities on employee performance through work discipline as an intervening variable in PT Semen Padang. The method of collecting data is through surveys and distributing questionnaires to employees as respondents using a quantitative approach. The data analysis technique used is structural Equation Modeling (SEM) analysis with Partial Least Square (PLS) 3.0.The results of the study show that there is a positive and insignificant influence between work facilities on employee performance through work discipline at PT Semen Padang. There is a positive and significant influence between training and work discipline. There is a positive and significant influence between work facilities on work discipline at PT Semen Padang.There is a positive and significant influence between training on employee performance at PT Semen Padang. There is a positive and significant influence between work discipline on employee performance at PT Semen Padang. Training has a positive effect and mediates work discipline on employee performance.

This research was conducted to test and analyze the influence of leverage, liquidity and profitability on tax avoidance, as well as the role of company size as a moderating variable. The research objects used in this research are industrial sector companies listed on the IDX in 2023, namely 63 companies. The sampling technique used in this research was purposive sampling, then data was obtained from 57 companies that passed the predetermined criteria.  The results show that leverage has a negative effect and profitability has a positive effect on tax avoidance, while liquidity has no effect. Company size weakens the influence of leverage on tax avoidance, but does not moderate the influence of liquidity and profitability.

The purpose of this research is to find out how much influence HR Training and Competency has on Employee Performance through Job Satisfaction as an Intervening Variable at the Lubuk Sikarah District Head Office, Solok City. The sample used was a saturated sample, because the entire population was sampled, namely 60 respondents. The data collection technique is through a questionnaire whose validity and reliability have been tested. Partial Least Square (PLS) was used to test the hypothesis in this research using SmartPLS 3.0. The results of this research show that there is a positive and significant influence of training on job satisfaction, a negative and insignificant influence of HR competency on job satisfaction, a negative and insignificant influence of training on employee performance, a positive and significant influence of human resource competency on employee performance, a positive and significant influence of satisfaction. Work on Employee Performance, Positive and significant influence of Training on Employee Performance through Job Satisfaction, negative and insignificant influence of HR Competency on Employee Performance through Job Satisfaction, Contribution of Training and HR Competency variables through Job Satisfaction which is 0.464 or 46.4%, the contribution of the HR Training and Competency variable to Employee Performance is 0.629 or 62.9%.

This research aims to determine the effect of Organizational Culture and Training on Employee Performance with Work Motivation as an Intervening Variable at the Lubuk Sikarah District Office in Solok City, under the supervision of Dr. Dori Mittra Candana, SE, M.M., and Mrs. Selvi Zola Fenia, S.Psi, M.M. This is a quantitative study. Data collection was carried out through questionnaires, with a sample of 60 respondents at the Lubuk Sikarah District Office in Solok City. The analysis methods used are path analysis, partial least squares (PLS), outer model, inner model, and hypothesis testing. Data processing in this study was done using the SmartPLS 3.0 software.The research results can be concluded as follows: Organizational Culture has a positive and significant effect on Work Motivation; Training has a positive and significant effect on Work Motivation; Organizational Culture has a positive and significant effect on Employee Performance; Training has a positive and significant effect on Employee Performance; Work Motivation has a positive but insignificant effect on Employee Performance; and Organizational Culture can mediate the relationship between Training and Employee Performance with Work Motivation as the intervening variable at the Lubuk Sikarah District Office in Solok City.