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This study investigates the effect of environmental costs on the level of environmental information transparency in manufacturing companies in the basic materials subsector, while providing empirical evidence regarding the relationship. Environmental costs are calculated through the ratio of corporate social responsibility (CSR) burden to the organization's net profit. Meanwhile, the company's environmental performance is evaluated using the PROPER rating on an ordinal scale. The level of environmental coverage is measured comprehensively through the Clarkson index which covers various dimensions of existing reporting. A quantitative approach with multiple linear regression analysis is applied to test the relationship between variables. In selecting the sample, a purposive sampling technique was used by considering the completeness of the data and certain sector criteria, resulting in 35 companies as the final sample that met the analysis requirements. The results of the study revealed that an increase in environmental costs is directly proportional to a significant increase in environmental coverage. This indicates that company investment in environmental programs encourages more transparent reporting practices. In addition, environmental performance as reflected in the PROPER rating is also proven to have a positive and significant effect on the extent of environmental coverage.

This study aims to determine the influence of Profitability, Liquidity, Sales Growth, and Operating Capacity on Financial Distribution on the clothing and luxury goods sub-sector listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used is  Non Probability Sampling with a sample of 9 companies in the clothing and luxury goods sub-sector listed on the Indonesia Stock Exchange for the 2019-2023 period. In this study, a multiple linear regression method was carried out assisted by the SPSS version 29 program and Microsoft Excel 2010. The results showed that (1) Profitability had no effect on Financial Distress, (2) Liquidity had an effect on Financial Distress, (3) Sales Growth had no effect on Financial Distress, (4) Operating Capacity had an effect on Financial Distress.

The home industry "Eka Jaya" is a small business engaged in the production of snacks. In an effort to increase efficiency and daily profits, an optimal production planning method is needed. This study aims to maximize daily profits through the application of the simplex method in compiling the right production strategy. The simplex method is used to solve linear programming problems by maximizing the objective function in the form of profit and considering resource constraints such as raw materials, labor, and production time. The results of the study indicate that the application of the simplex method is able to provide an optimal production combination that produces maximum profit compared to the conventional method that has been used so far. Thus, this method can be used as a reference in making production decisions in the home industry "Eka Jaya".    

This study aims to examine the effect of time flexibility in the implementation of online-based learning on student academic performance in the Management Study Program, State Islamic University of North Sumatra (UINSU). This study adopts a quantitative approach as the main method. Data collection instruments in the form of questionnaires were distributed to active students as respondents. The data obtained were then analyzed using simple linear regression techniques to illustrate the relationship between the level of flexibility of study time and student academic achievement. The results of the analysis show that the flexibility of study time has no significant effect on student learning outcomes, with a significance value of 0.315 and a coefficient of determination (R²) of 0.027. This finding indicates that flexibility of study time is not enough to improve learning outcomes without being supported by time management skills, discipline, and learning independence. Therefore, effective online learning strategies need to be accompanied by soft skills training so that learning outcomes can be optimized. Future research is expected to integrate mediating variables such as self-regulated learning, learning motivation, and quality of learning environment to gain a deeper understanding of the determinants in the context of online learning.

The purpose of this study was to determine how much academic supervision at SMP Negeri 2 Sangatta Utara improves teacher performance. This study, which used a quantitative methodology and a straightforward linear regression analytic method, included all 41 of the school's teachers. Direct observation, the distribution of questionnaires, and documentation were used to gather data. The SPSS program was used to first assess the validity and reliability of each instrument. Descriptive statistics, linear regression testing to determine the association between variables, and normality and linearity tests were all part of the data analysis. With a significance value of 0.000 and a t-value of 4.299 that was higher than the t table of 2.021, the study's findings demonstrated a statistically significant association between academic supervision and the caliber of teacher performance. Furthermore, the use of academic supervision accounts for 51.1% of the difference in teacher performance, with other factors not included in this study influencing the remaining 48.9%. These results suggest that while academic supervision is a significant component in raising the caliber of teacher work, other outside variables still require consideration in order to achieve the best possible outcomes during the teaching process.

This research is based on the problem of low obedience and compliance of students in carrying out discipline at State Senior High School 1, Pasir Penyu Indragiri Hulu District. This study aims to find out that there is a significant influence of student management on the level of discipline of grade IX students at State Senior High School 1, Pasir PenyuIndragiri Hulu District. The research method used is the quantitative research method. Data collection uses observation, questionnaires, interviews and documentation. The research population was 60 people. The data analysis technique used is product moment correlation and multiple linear regression. To analyze the data using the IBM SPSS 25 Software program. The results of the study are first: There is a significant influence of student management on the level of discipline of grade IX students at State Senior High School 1, Pasir PenyuIndragiri Hulu District, because the results of the hypothesis test in the product moment analysis, a correlation coefficient value of 0.439 (calculated) > 0.254 (table) and a significance of 0.000 < 0.05 which means that there is a significant correlation of student management to the level of student discipline with a The relationship between variables is located at 0.41 – 0.60 which means it belongs to the category of moderate correlation. Then, based on the results of the regression equation calculation, the prediction of the value of the Y variable that is influenced by the X variable optimally is 26.432. This means that when the student management variable will increase by 18.88. Meanwhile, when the variable of student management is optimally increased, which is 40 points, the variable of the level of discipline of grade IX students will increase by 107,423. And based on the t-test, a regression coefficient value of 3,720 was obtained with a significance of 0.000 < 0.05. Therefore, it can be concluded that there is a significant influence of student management on the level of discipline of grade IX students at State Senior High School 1, Pasir Penyu Indragiri Hulu District.

The Weekend Tahfidz Program at Ali Hikmah Qur’an House in Sangatta is one of the efforts to shape students’ character through memorization and application of the values of the Qur’an. This study is motivated by the moral degradation among the younger generation influenced by globalization and technology, making character education increasingly important to implement. The purpose of this research is to determine the extent of the influence of the Weekend Tahfidz Program on the character formation of the students. The research method used a quantitative approach with simple linear regression analysis. The research population consisted of 45 students who served as the sample. The results showed that the Weekend Tahfidz Program variable (X) had a positive effect on students’ character (Y), with a correlation coefficient of 0.4108 and a t-test result of 2.9547 (> 1.6810), indicating a significant influence. In addition, the contribution of this program to character formation reached 16.87%. Thus, the Weekend Tahfidz Program has a positive impact, although not dominant, and therefore should be developed alongside other factors to strengthen the character formation of the students.  Abstrak. Program Tahfidz Weekend di Rumah Qur’an Ali Hikmah Sangatta merupakan salah satu upaya pembentukan karakter santri melalui penghafalan dan penerapan nilai-nilai Al-Qur’an. Penelitian ini dilatarbelakangi oleh degradasi moral generasi muda yang dipengaruhi oleh globalisasi dan teknologi, sehingga pendidikan karakter menjadi penting untuk diterapkan. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Program Tahfidz Weekend terhadap pembentukan karakter santri. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier sederhana. Populasi penelitian berjumlah 45 santri sebagai sampel. Hasil penelitian menunjukkan bahwa variabel Program Tahfidz Weekend (X) berpengaruh positif terhadap karakter santri (Y), dengan koefisien korelasi sebesar 0,4108 dan hasil uji t sebesar 2,9547 (> 1,6810), yang berarti pengaruh tersebut signifikan. Selain itu, kontribusi program ini terhadap pembentukan karakter mencapai 16,87%. Dengan demikian, Program Tahfidz Weekend memberikan dampak positif meskipun tidak dominan, sehingga perlu dikembangkan bersama faktor lain untuk memperkuat pembentukan karakter santri.

This study aims to examine the effect of systematic risk and stock liquidity on stock returns. This study is an associative study with a clause approach. The variables used are independent variables, namely systematic risk and liquidity, and the dependent variable, namely stock returns. The population of this study is banking companies listed on the Indonesia Stock Exchange for 5 years (2019 - 2023). The sampling method uses a purposive sampling method with a sample size of 41 companies. The type of data used is secondary data with data collection techniques through documentation. The data analysis technique uses multiple linear regression analysis with the analysis tool used for testing is the Statistical Program for Social Science (SPSS) 25. The results of statistical tests show that systematic risk partially affects the level of stock returns, and liquidity also affects the level of stock returns. Then the results of simultaneous testing show that the variables systematic risk and stock liquidity affect the level of stock returns.  

Micro, Small, and Medium Enterprises (MSMEs) have a significant role in the economy, including MSMEs in the culinary sector such as Putri Ice Cream Business. Decision making related to optimal resource allocation is crucial to increase the efficiency and profitability of MSMEs. This study aims to apply the linear programming method with the primal simplex algorithm to minimize production costs in the case study of Putri Ice Cream MSME. The objective function is to minimize the total production cost, as well as the limitations related to the availability of main raw materials and machine production capacity. Data on main raw materials and machine production capacity were obtained from the Putri Ice Cream MSME which was the case study. The results of the study show that the application of the primal simplex method produces an optimal solution that provides recommendations for product combinations for each type of Putri Ice Cream with minimal production costs. Sensitivity analysis was also conducted to test the stability of the optimal solution to changes in capital. This study provides a practical contribution to Putri Ice Cream MSME in optimizing their resource allocation and increasing cost efficiency through a quantitative approach.    

The Influence of Dry Bulk Cargo Discharge Activities on the Occurrence of Short Cargo at PT. Terminal Trluk Lamong Dry bulk unloading activities using grab ship unloaders (GSU) and conveyors often result in an unloading process that differs from the specified loading plan, resulting in a quantity of dry bulk cargo that is lower than stated in the document, known as short cargo.This research uses an associative quantitative method to determine the relationship between loading duration (X1), cargo volume (X2), and short cargo (Y), as well as the simultaneous influence of each factor on short cargo. Multiple linear regression data analysis techniques are used to test the hypothesis, and the data are processed using the SPSS version 27 program. The results showed that unloading duration and cargo volume have a significant, though partial, effect on short cargo. They have an influence of 176.5% and 0.6%, respectively. The variables of loading duration and cargo volume cause short cargo to occur simultaneously. Thus, each factor has an 85.2% simultaneous influence on short cargo, while the remaining 14.8% is influenced by factors outside the scope of the study.

Motivating human resources is essential for enhancing organizational performance and achieving company objectives. This study explores the influence of work motivation and organizational commitment on organizational citizenship behavior among employees at RRI Bandar Lampung. Data were collected through a Likert-scale questionnaire from 84 respondents and analyzed using multiple linear regression. The findings support the first hypothesis, indicating that work motivation positively and significantly affects organizational citizenship behavior. However, the second hypothesis reveals that organizational commitment has a negative and statistically insignificant impact on organizational citizenship behavior. The study recommends that organizations actively engage employees in decision-making processes and ensure equal opportunities for all. Additionally, providing employee training programs to support career development is advised. A limitation of this research is its relatively small sample and population size. Future studies should consider incorporating additional variables that could affect motivation, commitment, and citizenship behavior.

This study aims to determine whether there is an influence of parenting patterns on the independence of children in orphanages in Alang-alang lebar sub- district. The method used in this study is quantitative with a correlational research type. The population of this study was all children aged 5-6 years who lived in orphanages in Alang-alang lebar sub-district. The sample in this study was 20 children in orphanages in Alang-alang lebar sub-district with a random sampling method. Data collection techniques used were observation, questionnaires and documentation. After collecting the results of the questionnaire answers that had been distributed, the researcher processed the data using the SPSS Version 26 Program. The data analysis used was validity testing, reliability testing, simple linear regression, hypothesis testing and determination coefficient testing. After the analysis test was carried out, the calculated t > t table (8.956 > 2.093) and sig< 0.005 were obtained. Because the calculated t > t table, Ho was rejected and Ha was accepted, meaning that there was an influence of parenting patterns on the independence of children in the Alang-Alang Lebar Sub-district Orphanage.

Based on data from the Faculty of Economics and Business, Udayana University, interest in pursuing a master’s degree in accounting remains very low, while the demand for individuals with a strong educational background, good work ethic, and professionalism continues to increase. A master’s degree is a level of education that can be pursued after completing undergraduate studies (S1). This study aims to empirically examine the influence of career motivation, family support, cost, and duration of education on students’ interest in continuing their studies to the master's level in accounting. This research differs from previous studies in terms of location and the theoretical framework used. The population in this study consists of undergraduate accounting students from the 2021 cohort at universities in Bali that offer a master’s program in accounting. The sample was determined using probability sampling, specifically simple random sampling, resulting in 305 respondents. The data analysis technique used is multiple linear regression analysis. The results show that career motivation, family support, and duration of education have a positive and significant influence on students’ interest in pursuing a master’s degree in accounting, while education costs have a negative and significant influence.

The rapid development of technology has led to increased use of the internet. Nowadays, almost the entire population of Indonesia uses the internet for online shopping. Through e-commerce, consumers can order products. This research was conducted to test the effect of Free Shipping, cash on delivery and customer reviews on e-commerce Shoppe purchase decisions on Uika Bogor Islamic Economics Students. This study uses quantitative research methods. The population in this study is a student of Islamic Economics UIKA Bogor with a sample of 105 people. Data collection techniques through observation, interviews and questionnaires, data analysis techniques used are multiple linear regression analysis. This study uses the SPSS 26.0 program. The results of hypothesis testing obtained Value t count Free Shipping (2.167) > t table (1.983), t count cash on delivery (2.871) > t table (1.983) and t count customer review (2.787) > t table (1.983) with significant level < 0.05. Thus H_1, H_2 and H_3 are accepted. Simultaneous testing results (test F), obtained the value of F count (16.918) > F table (2.69) with a significant level of 0.000 < 0.05. The results of this study can be concluded that free shipping, cash on delivery and customer reviews affect the decision to purchase online at e-commerce Shopee Islamic Economics Students UIKA Bogor.

This study aims to optimize sales profit at the MSME Batagor Bandung Tarakan by applying the Simplex method in linear programming, supported by the POM-QM for Windows software. Profit optimization plays a crucial role in strategic decision-making, particularly in determining the optimal daily production quantities to enhance operational efficiency, maximize the use of raw materials, and meet market demand effectively. The Simplex method was chosen for its ability to solve linear optimization problems involving multiple constraints and variables, providing accurate mathematical solutions to achieve maximum profit. This research utilizes daily production data as the basis for analysis, which is then processed using the Simplex method in POM-QM. The results show that implementing the Simplex method can increase daily profits from IDR 634,000 to IDR 831,408 through a more efficient production combination. The study concludes that the Simplex method, when applied via the POM-QM software, is an effective tool for daily production decision-making and can support MSMEs like Batagor Bandung Tarakan in improving their competitiveness and business sustainability.

This research aims to obtain empirical evidence of the influence of length of education, education costs, and career motivation on accounting students' interest in continuing the double program. This research was conducted on students of the Undergraduate Accounting Study Program, Faculty of Economics and Business, Udayana University. The sampling method used was a nonprobability sampling method with a purposive sampling technique. Data collection was carried out using a survey method on 163 respondents. The data analysis technique used is multiple linear regression analysis. The research results show that length of education, education costs, and career motivation have a positive effect on accounting students' interest in continuing the double program.  

Kue cubit lumer is a traditional snack that is increasingly popular in Indonesia, especially among children and teenagers. This cake has a soft texture with a melting center. This study aims to optimize the production of kue cubit lumer using linear programming method with simplex analysis through Microsoft Excel Solver to determine the optimal production quantity of three variants: original, cheese, and chocolate. The calculation results show that the production of 2 pcs of original cubit cake, 4 pcs of cheese, and 4 pcs of chocolate will generate maximum profit of Rp124,000 per day. The simplex method proved effective in solving production optimization problems by maximizing the use of raw materials and increasing profitability. This study provides guidance for businesses to manage production efficiently to meet market demand and significantly increase profits. This study proves that the simplex method is effective in solving production optimization problems to achieve maximum profit.

Archives management plays a crucial role in ensuring the accountability of an organization, as proper management of archives can enhance transparency and operational effectiveness. Based on observations made at the Maluku Province Regional Library and Archives Office, several issues were identified within the current archiving system. One of the key problems is the lack of knowledge about proper archives management, which causes significant barriers during the archiving process. The office employs two archivists with high school and diploma (D3) education backgrounds. Although they have attended archives management training, the current system remains ineffective, which in turn affects work efficiency, particularly in the process of searching for archives. In many instances, the required archives are either difficult to locate or entirely missing. This study aims to assess the impact of archives management on work efficiency at the Maluku Province Regional Library and Archives Office. The research employs quantitative analysis with a sample size of 42 employees. Data were collected through a survey method, using a questionnaire to capture relevant information from the participants. Simple linear regression analysis conducted using SPSS 24 revealed that archives management accounts for 35% of the variance in work efficiency, while the remaining 65% is influenced by other factors. The findings suggest that effective archives management has a positive and significant impact on employee work efficiency. Based on the results, several practical implications are suggested: (1) the current archiving system should be maintained and improved for better performance, (2) training and development programs should be implemented to enhance the skills of archivists, (3) archivists should be equipped with specialized skills in archives management to improve overall efficiency, and (4) ongoing coaching and mentorship for archivists should be provided to ensure continuous improvement.

This study analyzes the influence of Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. Using a quantitative approach with a survey design, data was collected through a questionnaire distributed to 30 employees. Data analysis using simple linear regression showed a regression coefficient of 0.75. These results indicate that there is a positive and significant influence between Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. An increase in training intensity is associated with an increase in work productivity. These findings support the importance of investing in Employee Training and Employee Development to improve performance and efficiency in companies. Therefore, it is recommended that the management of Sinar Maju Indonesia Company continue and even improve its Employee Training and Employee Development programs to maximize their potential and achieve the company's goals. This research contributes to the development of human resources in the industrial sector and can be a reference for future research.

This study aims to analyze the effect of training and compensation on employee performance at the Women's Empowerment, Child Protection, and Family Planning Office of Waropen Regency, and to identify variables that have a dominant influence. The focus of the study is directed at efforts to improve employee performance through measurable and targeted human resource development strategies. This study uses a quantitative descriptive method with data collection techniques through field observation, questionnaire distribution, and document review. The study population includes all 39 employees of the office, with a census sampling technique so that all members of the population are respondents. The research instrument was tested for validity and reliability, while data analysis was carried out using multiple linear regression tests and t-tests using the SPSS version 23 program for Windows. The test results show that training has a significant effect on employee performance, with a significance value of 0.011 and a calculated t of 2.678 > t table 2.02269. Furthermore, compensation also has a significant effect on employee performance, with a significance value of 0.009 and a calculated t of 2.755 > t table 2.02269. Beta coefficient analysis shows that compensation has the most dominant influence on employee performance, with a Standardized Coefficient Beta value of 0.440. This finding indicates that improving training quality and providing adequate compensation can contribute significantly to employee performance in local government agencies. Planned, task-relevant training accompanied by fair compensation will motivate employees to perform optimally. Based on the research results, it is recommended that management strengthen competency-based training programs and review the compensation system to better align with employee contributions. This is expected to serve as a policy basis for efforts to improve performance and achieve organizational goals sustainably.