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This study analyzes the influence of Green Accounting, Environmental Performance, and Corporate Governance on the Quality of Sustainability Reports in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Report quality is measured by the completeness and transparency of disclosures based on GRI Standards. A quantitative method is employed, using a purposive sample of manufacturing firms from the 2020- 2023 period. Data is analyzed using multiple regression analysis. Green Accounting is proxied by environmental costs, Environmental Performance by PROPER ratings, Corporate Governance by the proportion of independent commissioners and institutional ownership, while report quality is measured through content analysis. The hypothesized results indicate that all three independent variables are expected to have a significant positive effect on Sustainability Report Quality. The implementation of green accounting, good environmental performance, and strong governance are predicted to enhance the quality of sustainability disclosures. This research contributes to environmental accounting literature and offers practical implications for regulators, investors, and corporate management in the context of ESG (Environmental, Social, and Governance) reporting.

This study aimed to examine the extent to which trust, perceived security, and ease of use of the GrabFood platform influence consumer transaction decisions in Batam City. The method used was descriptive quantitative, involving 204 respondents who had made purchases through GrabFood, selected through purposive sampling based on Jacob Cohen's formula to ensure representative results. Data were collected using a questionnaire and analyzed through a series of procedures, including validity and reliability testing, classical assumption checking, multiple linear regression, and hypothesis testing using t-tests and F-tests. The study findings revealed that trust contributed 22.0%, security 38.9%, and ease of use 23.2% to purchasing decisions. The coefficient of determination (R²) of 65.6% confirmed that these three factors simultaneously explained a significant portion of the variation in consumer purchasing behavior. Furthermore, t-tests and F-tests confirmed a positive and significant influence, both individually and collectively, on consumer decisions to use GrabFood.

This study aimed to uncover the extent to which eWOM, perceived brand image, and platform ease of use influence consumer purchasing decisions for Skintific moisturizer on Tokopedia. The method employed was descriptive quantitative, selecting a sample of 96 consumers who had purchased Skintific products, using a purposive sampling technique based on the Lemeshow formula to ensure representativeness. Data were collected through a questionnaire and then analyzed using a series of tests including validity, reliability, classical assumption checking, multiple linear regression, and hypothesis testing using t- and F-tests. The analysis showed that eWOM contributed 13.9% to purchasing decisions, brand image 23.4%, and ease of use 46.1%. The coefficient of determination (R²) of 75.4% indicates that these variables collectively explain most of the variation in purchasing decisions. The t- and F-tests confirmed a positive and significant influence, both individually and simultaneously, on consumer purchasing behavior on Tokopedia.

This study aimed to examine the influence of promotional strategies and user-friendliness on consumer purchasing decisions on the ShopeeFood platform in Batam City. The research used a descriptive quantitative approach, involving 100 actively transacting respondents, selected through purposive sampling based on Lemeshow's calculation guidelines to ensure sample representativeness. Data were collected through a structured questionnaire and analyzed using a series of validity and reliability tests, classical assumption checks, multiple linear regression, and hypothesis testing using t- and F-tests. The research findings indicated that promotions contributed 42.4% to purchasing decisions, while user-friendliness contributed 26.0%. The coefficient of determination (R²) of 78.9% confirmed that these two variables collectively explained most of the variation in purchasing behavior. The results of the t- and F-tests confirmed that promotions and user-friendliness had a significant influence, both partially and simultaneously, emphasizing the importance of integrating effective digital marketing strategies and an intuitive application interface to drive consumer decisions on ShopeeFood in Batam City.

This study aims to elaborate on the determinants of consumer purchasing decisions by emphasizing the role of social media, trust levels, and product quality in the Blibli e-commerce ecosystem in Batam City. The applied methodological framework is based on a descriptive quantitative approach involving 204 respondents with active transaction track records, selected through a purposive sampling technique based on the Jacob Cohen formula to ensure proportionality and validity of sample representation. Empirical data were collected through a structured questionnaire, then processed using comprehensive statistical analysis stages that include instrument validity and reliability testing, classical assumption evaluation, multiple linear regression modeling, and hypothesis testing through partial (t) and simultaneous (F) tests. The analysis results revealed that social media intensity contributed 14.1% to purchasing decisions, trust influenced 36.0%, while product quality influenced 40.4%. The coefficient of determination (R²) value of 86.4% indicates that the three exogenous variables simultaneously have substantial explanatory power towards variations in purchasing decisions. The t-test and F-test findings consistently confirm the significant influence of both individual and collective factors, thus confirming that strengthening digital presence, platform credibility, and consistent product quality are strategic foundations in guiding the preferences and purchasing intentions of Blibli consumers in Batam City.

This study was conducted to systematically explore the influence of the level of ease of transactions and the quality of e-commerce services on the process of determining consumer purchasing decisions in Batam City. The research framework was built with a descriptive-oriented quantitative approach through the involvement of 100 respondents who actively utilize digital transaction services, which were determined using a purposive sampling technique based on the Lemeshow formulation to ensure the adequacy and representativeness of the sample. Empirical data were collected through a structured questionnaire and then processed using statistical analysis stages that included testing the validity and reliability of the instrument, evaluation of classical assumptions, multiple linear regression modeling, and verification of hypotheses through t-tests and F-tests. The results of data processing revealed that the variable of ease of transactions contributed 18.8% to purchasing decisions, while service quality contributed an influence of 63.5%. The coefficient of determination (R²) reaching 73.3% indicates that both independent variables simultaneously have substantial explanatory power towards variations in consumer purchasing behavior. Both partial and simultaneous testing confirmed a significant influence, thus confirming that simplifying transaction mechanisms and strengthening digital service quality are strategic determinants in driving e-commerce consumer purchasing decisions in Batam City.

This study aims to comprehensively examine the role of brand image, trust, and promotional intensity in shaping purchasing decisions for Maybelline two-way cake cosmetic products in Batam City. The implemented research design adopted a descriptive quantitative approach involving 204 participants who had actual experience in purchasing the product in question. Respondents were determined through purposive sampling technique based on Jacob Cohen's calculations to ensure empirical representativeness of the research sample. Primary data were collected through the distribution of structured questionnaire instruments, then processed and analyzed using hierarchical statistical stages that included testing the validity and reliability of the instrument, verification of classical assumptions, multiple linear regression modeling, and hypothesis testing through partial (t) and simultaneous (F) tests. Empirical findings indicate that brand image contributes 23.9% to purchasing decisions, trust influences 39.1%, while promotion contributes the most dominant influence at 14.7%. The coefficient of determination (R²) value of 82.9% indicates that the three independent variables are simultaneously able to explain variations in consumer purchasing decisions in a substantial proportion. The results of both partial and simultaneous tests confirm a positive and significant influence between brand image, trust, and promotion on purchasing decisions for Maybelline cosmetics in Batam.

This study examines the influence of employer branding and social media on job application intention, with corporate reputation serving as a mediating variable at PT Prima Indah Lestari in the digital era. A quantitative explanatory approach with a causal research design was employed. Data were collected from 96 prospective employees selected through purposive sampling using a questionnaire. The data were analyzed using IBM SPSS Statistics, applying multiple linear regression analysis and the Sobel test. The findings indicate that employer branding, social media, and corporate reputation positively and significantly affect job application intention, both partially and simultaneously. Furthermore, the results confirm that corporate reputation significantly mediates the relationship between employer branding and social media on job application intention.

This study aims to analyze the effect of Brand Image, Product Quality, and Promotion on Purchase Decisions of Crocs sandals in Batam City. The research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 119 respondents who are consumers of Crocs products in Batam City. The data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination analysis, using SPSS version 26. The results indicate that Brand Image and Product Quality have a positive and significant effect on Purchase Decisions. Meanwhile, Promotion shows a positive but insignificant effect on Purchase Decisions. Simultaneously, Brand Image, Product Quality, and Promotion have a positive and significant effect on Purchase Decisions. The Adjusted R Square value of 0.905 indicates that 90.5% of the variation in Purchase Decisions can be explained by the three independent variables, while the remaining 9.5% is influenced by other factors not examined in this study. This research is expected to provide insights for companies in formulating more effective marketing strategies, particularly in strengthening brand image and improving product quality.

This study aims to determine the extent to which product innovation, brand image, and digital marketing influence the purchasing decisions of Scarlett Whitening consumers in the city of Batam. The subjects of this study are individuals who have used Scarlett Whitening products in Batam City in 2025. The population size could not be determined precisely, so the sample size was determined using the Lemeshow formula, with a total of 100 respondents selected through purposive sampling. The analysis method used is multiple linear regression, supported by a series of tests, including data quality tests, classical assumption tests, and hypothesis tests. The analysis results show that product innovation has an influence of 27.7%, brand image of 28.4%, and digital marketing of 26.5% on consumer purchasing decisions. Meanwhile, the coefficient of determination (R²) value indicates that simultaneously, these three variables can explain 28.9% of the variation in purchasing decisions. Furthermore, the results of the t-test and F-test prove that product innovation, brand image, and digital marketing have a significant effect, both partially and simultaneously, on the purchasing decisions for Scarlett Whitening products in Batam City. Keywords: Product Innovation,Brand Image, Digital Marketing, Purchase Decision.

This study is motivated by the growing public demand for reliable and high-quality public transportation services such as the Trans Solo Bus on corridor 4. The purpose of this research is to analyze the influence of Facilities, Innovation, and Service Quality on User Interest, both partially and simultaneously. This study employs a quantitative method with a sample of 100 respondents who are users of the Trans Solo Bus on corridor 4. Data were collected through questionnaires and analyzed using IBM SPSS Statistics through several tests, including validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results revealed that Facilities, Innovation, and Service Quality significantly influence User Interest, either individually or simultaneously. These findings imply that improving facilities, implementing continuous innovation, and ensuring high service quality can increase public interest in using Trans Solo Bus services, thus supporting the development of sustainable urban transportation.

This study aims to analyze the effect of product bundling strategies, countdown timer urgency, and social proof on the interactive responses of Generation Alpha consumers toward Scora skincare products in Bandar Lampung, with live streaming as a moderating variable. Interactive responses in this study include comments, questions, likes, and purchase actions during live streaming sessions. This research employs a quantitative approach, with data collected through ques-tionnaires. The sample consists of 300 Generation Alpha respondents in Bandar Lampung who have watched Scora’s live streaming promotions. Data analysis techniques include multiple linear regression analysis and Moderated Regression Analysis (MRA). The results indicate that product bundling strategies, countdown timer urgency, and social proof have a positive and significant effect on interactive responses, both partially and simultaneously. However, the moderation test results reveal that live streaming does not moderate the relationship between product bundling strategies, countdown timer urgency, and social proof on interactive responses. These findings suggest that although live streaming serves as a primary promotional medium, it does not necessarily strengthen the influence of marketing strategies on Generation Alpha’s in-teractive responses. This study is expected to provide practical insights for local skincare brands in developing more effective digital marketing strategies through live streaming commerce.

This research is motivated by the increasing use of TikTok Shop as a social commerce platform that makes it easier for consumers to make purchases through interactive features and various price promotion strategies. This study aims to analyze the influence of ease of use and price perception on purchase decisions on TikTok Shop. The population in this study is students of the Management Study Program of the University of Muhammadiyah Makassar class of 2022–2025, with a sample of 95 respondents determined using the Slovin technique. The analysis method used is multiple linear regression supported by validity, reliability, and classical assumption tests. The results of the study show that ease of use and partial price perception have a positive and significant influence on purchase decisions on TikTok Shop. High ease of use can increase consumer convenience in transactions, while good price perception encourages consumers to make purchase decisions. The implications of this study show the importance of improving the quality of the system and pricing strategies in supporting consumer purchase decisions on social commerce platforms

This study aims to determine and analyze the effect of the Current Ratio (CR) on Return on Equity (ROE) at PT Kino Indonesia Tbk for the period 2015–2025. This research employs a quantitative approach with an associative research design. The data used are secondary data obtained from the company's annual financial statements. The data analysis techniques include classical assumption tests, simple linear regression analysis, partial t-test, and coefficient of determination (R²). The results show that the Current Ratio has a negative and significant effect on Return on Equity. This is indicated by a regression coefficient value of -0.489 and a significance value of 0.001 (< 0.05). In addition, the coefficient of determination (R Square) is 0.734, which means that 73.4% of the variation in Return on Equity can be explained by the Current Ratio, while the remaining 26.6% is influenced by other factors outside this study. These findings indicate that excessively high liquidity tends to reduce the company’s profitability, suggesting inefficient management of current assets. Therefore, companies need to maintain a balance between liquidity and profitability to improve overall financial performance

This study aims to determine the effect of product quality and service quality on consumer purchasing decisions, both partially and simultaneously, at Chickenday Restaurant Trenggalek. The method used is a quantitative approach with data processing in numerical form to objectively test the relationship between variables. The research was conducted at Chickenday Restaurant, located on Jl. Soekarno Hatta No. 20 Trenggalek. The research population consists of all consumers during the period of May–June 2025, the exact number of which is unknown. The sampling technique utilized probability sampling with a simple random sampling method, resulting in 96 respondents based on the Lemeshow formula. The data include primary data through questionnaires and observations, as well as secondary data from various sources. Data analysis was performed using multiple linear regression, t-test, and F-test. The results indicate that product quality and service quality have a positive and significant effect on purchasing decisions, both partially and simultaneously, with service quality being the more dominant variable.

This study aims to analyze the effect of the Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Sumber Alfaria Trijaya Tbk during the period 2015–2025. This research uses a quantitative approach with an associative method to examine the relationship between the independent and dependent variables. The data used are secondary data obtained from the company’s quarterly financial statements over the research period, with a total sample of 44 observations selected using a saturated sampling technique. The data analysis methods applied in this study include classical assumption tests to ensure the feasibility of the regression model, simple linear regression analysis to determine the direction and magnitude of the relationship between variables, t-test to examine the significance of the effect, and the coefficient of determination (R²) to measure the extent to which the independent variable explains the dependent variable. The results of the study show that the Debt to Equity Ratio (DER) has a negative and significant effect on Return on Assets (ROA). This is evidenced by a significance value of 0.000, which is lower than 0.05, and a t-statistic value of -8.469. The regression equation indicates that an increase in DER leads to a decrease in ROA. Furthermore, the coefficient of determination (R²) value of 0.631 shows that DER explains 63.1% of the variation in ROA, while the remaining 36.9% is influenced by other variables outside the model

This research aims to examine the influence of Brand Awareness, Social Media Marketing, and Online Customer Reviews on the purchasing decisions of Hijab Azzura among the community of Garu II Harjosari I Medan Amplas. This study uses a quantitative research method with a questionnaire research design. The subject of this research is Hijab Azzura, and the object of the study is consumers who purchase Hijab Azzura, totaling 97 respondents. Data collection techniques include observation, questionnaires, and documentation. Data analysis techniques involve validity tests, reliability tests, and classical assumption tests. The data analysis method used is multiple linear regression with the assistance of SPSS 25 software. The t-test results show that Brand Awareness has a positive effect on purchasing decisions. Social Media Marketing has a positive effect on purchasing decisions. Online Customer Reviews also influence purchasing decisions. The F-test results indicate that Brand Awareness, Social Media Marketing, and Online Customer Reviews simultaneously affect the purchasing decisions of Hijab Azzura among the community of Garu II Harjosari I Medan Amplas, with an F calculated value of 12.781 > F table value of 2.700, and a significance value of 0.000 < 0.05. The adjusted coefficient of determination (R Square) is 0.292, meaning that 29.2% of the dependent variable can be explained by the independent variables, while the remaining 70.8% is explained by other variables outside the ones studied.    

This study aims to analyze the effect of inflation and interest rates on the stock prices of banking companies listed in the IDX80 index on the Indonesia Stock Exchange for the 2019–2024 period. Research data were obtained from official reports of banking company stock prices as well as inflation and interest rate data from Bank Indonesia. The study used a quantitative approach with multiple linear regression methods through the SPSS application, and classical assumption tests were conducted as a requirement for analysis. The study population included all IDX80 banking companies, with a saturated sampling technique resulting in five banks that met the criteria during the study period. The results of the partial test indicate that inflation has a positive and significant effect on stock prices, while interest rates have a negative and significant effect on stock prices. This indicates that stable inflation can still improve the performance of the banking sector, while rising interest rates tend to depress stock prices due to increased borrowing costs and a shift in investment to other instruments. The results of the simultaneous test also show that inflation and interest rates together have a significant effect on the stock prices of IDX80 banking companies. The results show that inflation has a significant positive effect on stock prices with a significance value of 0.034, while interest rates have a significant negative effect with a significance value of 0.018. Simultaneously, inflation and interest rates have a significant effect on stock prices with a calculated F value of 14.549 > Ftable 2.70 and a significance of 0.000 < 0.05.

This research is motivated by the fluctuation in income of areca nut farmers in Lagan Tengah Village, Geragai District, East Tanjung Jabung Regency, which has decreased in recent years. This condition is suspected to be caused by high production costs and unstable areca nut selling prices at the farm level. Therefore, this study aims to determine the effect of production costs and selling prices on areca nut farmer income in Lagan Tengah Village. This research used a quantitative approach with multiple linear regression analysis. The study population was all 1,105 areca nut farmers in Lagan Tengah Village, while the sample size was 92 people, selected using simple random sampling based on the Slovin formula with a 10% margin of error. Data were collected through questionnaires, interviews, observations, and documentation. Data analysis was performed using the classical assumption test, the t-test (partial), the F-test (simultaneous), and the coefficient of determination (R²) test. The results showed that production costs had a partial and significant negative effect on areca nut farmer income, while selling prices had a positive and significant effect on areca nut farmer income. Simultaneously, both variables—production costs and selling prices—have a significant impact on the income of areca nut farmers in Lagan Tengah Village. The coefficient of determination (R²) indicates that production costs and selling prices are able to explain variations in areca nut farmer income quite strongly. From these results, it can be concluded that improving production cost efficiency and stabilizing areca nut selling prices are important factors in increasing the income of areca nut farmers in Lagan Tengah Village. The local government and related institutions are expected to support farmers through subsidy policies, increased market access, and fostering farm management to optimize and sustain farmer income.

This study aims to examine the effect of the use of the Quick Response Code Indonesian Standard (QRIS) as part of digital payment instruments on the personal financial management of employees at PT. Alkana Diza Nusantara in the era of a cashless society. The rapid development of financial technology has encouraged a shift in transaction behavior from cash to cashless systems, making it important to understand its impact on individual financial management more comprehensively. This study employs a quantitative approach with a causal associative research design to analyze the relationship between variables. The population consists of 42 employees, with total sampling used as the sampling technique. Data were collected through a Likert-scale questionnaire that had been tested for validity and reliability. Data analysis techniques include classical assumption tests, simple linear regression analysis, t-test, and the coefficient of determination (R²) to measure the extent of the independent variable’s influence on the dependent variable. The results show that the use of QRIS has a positive and significant effect on personal financial management. This is evidenced by a regression coefficient of 0.923 and a significance value of 0.000 (<0.05). Furthermore, the coefficient of determination (R²) of 0.735 indicates that QRIS usage explains 73.5% of the variation in personal financial management, while the remaining 26.5% is influenced by other variables outside the scope of this study. These findings suggest that digital payment usage can enhance the effectiveness, efficiency, and discipline of individual financial management