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Income inequality and poverty continue to be major challenges in Indonesia's industrial areas, especially in DKI Jakarta, West Java, and Banten, although minimum wage policies continue to be developed as a form of protection for low-income workers. These policies theoretically serve as an instrument for income redistribution and improvement of labor welfare, but their effectiveness in reducing inequality and reducing poverty rates is still questionable, especially in areas with highly industrialized economic structures. This study aims to analyze the influence of income inequality, poverty rate, economic growth, and unemployment rate on the dynamics of the provincial minimum wage in the 2016–2023 period. The study used secondary data obtained from the Central Statistics Agency and analyzed using panel data regression to obtain a comprehensive empirical picture of the factors determining the minimum wage. The test results show that the Fixed Effect Model is the most suitable model for capturing variations between provinces and between times. Key findings reveal that poverty levels and economic growth have a significant influence on changes in the minimum wage, while income inequality and unemployment rates have no significant influence. The conclusion of the study emphasizes that the minimum wage policy is not effective enough in reducing income inequality and reducing poverty without the expansion of the formal sector, improving the quality of the workforce, and distributing economic growth more evenly between industrial areas.

This study aims to analyze the factors influencing the income levels of pineapple farmers in Siabal-Abal V Village, Sipahutar Subdistrict, North Tapanuli Regency. The research focuses on several key variables, namely land size, production quantity, production tools, and farming experience, which are presumed to be associated with farmers’ income. A quantitative research approach was employed, using multiple linear regression analysis to examine the simultaneous and partial effects of each variable on the income of pineapple farmers. The population of this study comprised all pineapple farmers in Siabal-Abal V Village, with a sample of 65 respondents selected through a simple random sampling technique. Data were collected through interviews and structured questionnaires designed in accordance with the research objectives. The results of the data analysis indicate that, simultaneously, land size, production quantity, production tools, and farming experience have a significant effect on the income of pineapple farmers. However, the partial test results reveal that only land size has a positive and significant effect on farmers’ income. Meanwhile, production quantity, production tools, and farming experience do not show a statistically significant influence. These findings indicate that land size is the dominant factor in determining the income level of pineapple farmers in the study area. Therefore, improving access to agricultural land or optimizing the utilization of existing land is an important strategy for increasing the income of pineapple farmers in Siabal-Abal V Village.

This study examines the influence of good governance principles on village fund utilization effectiveness in Indonesia. Using a quantitative approach with Structural Equation Modeling - Partial Least Squares (SEM-PLS), we analyze data from 385 village officials across five provinces in Indonesia. The research integrates stewardship theory and agency theory to explain how transparency, accountability, participation, and rule of law affect village fund management performance. Results demonstrate that transparency (β=0.342, p<0.01) and accountability (β=0.287, p<0.01) significantly enhance village fund utilization effectiveness, while participation (β=0.219, p<0.05) shows moderate influence. Rule of law (β=0.156, p>0.05) does not significantly affect fund utilization, suggesting implementation challenges. The model explains 68.4% variance in village fund utilization effectiveness (R²=0.684). This study contributes to governance literature by providing empirical evidence from emerging economies and offers practical implications for policymakers to strengthen village-level financial management through enhanced transparency mechanisms and accountability systems. The findings highlight the critical role of good governance in achieving sustainable rural development goals.

This study aims to analyze the factors influencing GoPay user loyalty in Semarang. The background of this research is based on the high penetration of e-wallet services in Indonesia, which is increasingly competitive, with many service providers such as OVO, DANA, ShopeePay, and LinkAja offering various promotional programs. The research method used a quantitative approach through a survey of 120 active GoPay user respondents, then the data was analyzed using the SmartPLS application. The results showed that promotions did not significantly influence user loyalty, while perceptions of usefulness and brand image had a positive and significant influence. This indicates that user loyalty is not only built through short-term incentives, but is more determined by perceptions of service benefits and trust in the brand image. These findings emphasize the importance of companies not only relying on promotional strategies, but rather focusing more on improving service quality, feature innovation, and consistency in maintaining brand reputation. With the right strategy, GoPay is expected to maintain a loyal user base amidst the increasingly fierce e-wallet competition in Indonesia.

This study aims to examine the influence of ratings and influencer marketing on purchasing decisions for skincare products on the Shopee marketplace. This quantitative study involved 96 respondents and used multiple linear regression data analysis. The results show that ratings and influencer marketing have a significant influence. Purchasing decisions are influenced by ratings, which is the most dominant variable, meaning that the higher the rating, the greater the interest in the product. These findings emphasize the importance for sellers to maintain product and service quality to maintain high ratings and to collaborate with credible influencer marketers to strengthen their marketing strategies.

Net profit is an important indicator in assessing a company's financial performance because it reflects the effectiveness of management in generating profits. Several factors that influence net profit include sales, cost of goods sold, operating expenses, and other income. This study aims to analyze the influence of these factors on net profit at PT. Pesona Minuman Indonesia during the 2021–2023 period. The independent variables include sales, cost of goods sold, operating expenses, and other income, while net profit serves as the dependent variable. A quantitative approach using multiple linear regression was applied to 36 quarterly data from the company. The results show that sales, cost of goods sold, and operating expenses have a positive and significant influence on net profit, while other income has a negative and significant influence. Simultaneously, all four variables have a significant influence on the company's net profit. This finding emphasizes the importance of good management of sales and operating costs as key factors in achieving optimal profitability. Therefore, the company needs to focus on increasing sales and controlling operating costs to maximize its net profit.

The Korean skincare market in Indonesia experienced rapid growth during the 2020–2023 period, driven by the global K-beauty trend, increasing consumer demand, and the expansion of e-commerce distribution channels. However, the influence of import value and import duty rates on market growth still requires empirical examination. This study aims to quantitatively analyze the impact of imports and import duties on the growth of the Korean skincare market in Indonesia. Secondary data were obtained from Statistics Indonesia, the Directorate General of Customs and Excise, and UN Comtrade, and analyzed using multiple linear regression to test both partial and simultaneous effects of the independent variables on the dependent variable. The results reveal that import value has a positive and significant effect on market growth, while import duties show no significant influence. These findings confirm that imports are the dominant factor driving market expansion. In conclusion, import management strategies are essential for developing the Korean skincare market in Indonesia and provide a basis for businesses and policymakers to design sustainable trade strategies.

This study aims to analyze the influence of Accounting Conservatism, Corporate Governance, and Financial Distress on Tax Aggressiveness in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. This study uses a quantitative approach with secondary data in the form of annual financial reports of sample companies. Sampling was carried out using a purposive sampling technique, resulting in 14 companies that met the research criteria with a total of 70 observations over five years. The analysis method used is panel data regression, and testing was conducted using E-Views 12 software. The main objective of this study is to determine the extent to which conservatism practices in financial reporting, corporate governance, and the company's financial condition (in the context of financial distress) can influence the company's tendency to engage in tax aggressiveness, namely efforts to minimize the tax burden legally but aggressively. The results of the study indicate that simultaneously, the three independent variables—accounting conservatism, corporate governance, and financial distress—have a significant influence on tax aggressiveness. However, only corporate governance (as proxied by institutional ownership) and financial distress were found to have a significant influence on tax aggressiveness. In contrast, accounting conservatism and corporate governance, as proxied by managerial ownership, did not show a significant influence. These findings suggest that companies with high institutional ownership tend to be better able to control aggressive tax management practices, while financial distress encourages management to seek tax efficiency measures as a survival strategy. This research contributes to the interests of regulators and stakeholders in understanding the factors influencing tax aggressiveness in vital industrial sectors such as non-cyclical consumer goods.

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

This study aims to determine the effect of entrepreneurship education and the school environment on the entrepreneurial interest of Vocational High School (SMK) students in South Jakarta. The background of this study is based on the importance of developing an entrepreneurial spirit among the younger generation as a strategic effort in facing employment challenges and encouraging the creation of new jobs. SMK students are seen as potential entrepreneurs who need to be equipped with entrepreneurial knowledge, skills, and attitudes from an early age. Therefore, entrepreneurship education and the school environment are two crucial factors that can shape entrepreneurial mindsets and motivations. This study uses a quantitative approach with an associative research type. The study population was students from five vocational high schools spread across South Jakarta. A sample of 173 respondents was selected through a stratified random sampling technique based on school strata and gender to obtain representative data. Data were collected using a closed questionnaire instrument that has been tested for validity and reliability. The data analysis technique used was multiple linear regression, which began with classical assumption tests such as normality, multicollinearity, heteroscedasticity, and linearity. The results of the study indicate that partially, entrepreneurship education has a positive and significant influence on students' entrepreneurial interest. Similarly, the school environment also has a positive and significant influence. Simultaneously, both variables contribute to increasing entrepreneurial interest, with an Adjusted R Square value of 0.412. This means that 41.2% of the variation in entrepreneurial interest can be explained by entrepreneurship education and the school environment, while 58.8% is influenced by other factors. These findings emphasize the important role of schools in creating a learning ecosystem that encourages innovation, independence, and an entrepreneurial spirit among students.

This study aims to analyze the influence of social media, experiential marketing, and service quality on customer satisfaction with Bloodz distro products in the Jakarta area. This research employs a quantitative method, collecting data through questionnaires distributed to Bloodz distro customers. The collected data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the SmartPLS software. The findings reveal that the three variables— social media, experiential marketing, and service quality—positively and significantly affect customer satisfaction. Among these variables, service quality has the most dominant influence. These findings highlight the importance of integrated marketing strategies, enhanced customer experiences, and improved service quality in increasing customer satisfaction.  

The making of kris in Sumenep Regency is a cultural heritage that is not only firmly rooted in historical values, but also faces modern challenges in the form of changing consumer preferences. This study aims to analyze the influence of knowledge and skill management on product innovation by keris masters. Using quantitative methods through regression analysis, the study found that skills had a significant positive influence on product innovation, while knowledge management showed a significant negative influence. This shows that the success of product innovation is highly dependent on the application of practical skills and the appropriate management of knowledge. These results are an important basis for the development of local culture-based innovation strategies in the traditional creative industry sector.

Corporate profits may be allocated either as dividends to shareholders or retained to support future investment activities. The proportion of dividends distributed serves as an indicator of management’s ability to balance reinvestment needs with shareholder returns. Decisions regarding dividend distribution are typically finalized during the General Meeting of Shareholders (GMS), following recommendations put forth by the board of directors. This research investigates how asset management influences dividend payments, assesses the impact of leverage on dividend distribution, and explores the moderating effect of company growth on the relationship between asset management and leverage with dividend payouts. The study focuses on companies listed in the High Dividend 20 Index (IDXHIDIV20) from 2019 to 2023. Using purposive sampling, 29 companies were selected, yielding 145 observations that consistently issued dividends throughout the study period. The analysis was conducted using Moderated Regression Analysis (MRA). Findings indicate that asset management positively affects dividend payments, whereas leverage does not exhibit a significant influence. Moreover, company growth is found to weaken the positive association between asset management and dividends, while it does not moderate the relationship between leverage and dividend payouts. These findings support both signaling theory and contingency theory, emphasizing that efficient asset utilization enhances corporate profitability, which in turn can lead to higher dividend distributions.

Plantation agriculture encompasses all activities involving the cultivation of specific crops and the commercialization of their products and services, supported by science, technology, capital, and management, with the aim of improving the welfare of plantation business actors and the wider community. This study aims to analyze the production scale, input elasticity, and factors affecting clove production in Umejero Village, Busungbiu District, Buleleng Regency. Given the high dependence of farmers on harvest outcomes and price fluctuations, this analysis is essential to understand the impact of economic and agronomic variables such as working capital, labor, land area, and selling price on production output. The study employs a quantitative method using multiple linear regression based on the Cobb-Douglas production function. Data were collected through questionnaires and interviews with clove farmers in Umejero Village using purposive sampling. The results indicate that all four variables simultaneously have a significant effect on clove production, with each variable also having a partial positive influence. The analysis of production scale shows increasing returns to scale, meaning that a proportional increase in all input factors leads to a more than proportional increase in output. The elasticity analysis indicates that capital input is elastic, suggesting that a small increase in capital leads to a disproportionately large increase in output. In contrast, labor, land area, and selling price are inelastic, implying that increases in these inputs result in only modest increases in output. These findings highlight the need for solid policy foundations and strategic initiatives to enhance clove productivity both at the farmer and local government levels. Furthermore, the study’s results are expected to assist farmers in making more informed and sustainable decisions in farm management, ultimately contributing to the improved welfare of clove-farming communities in the region.  

The purpose of this research is to examine the variables that affect stock prices in the commerce and service and consumer products industries that are listed on the Indonesia Stock Exchange.  This research study is quantitative in nature.  The information was taken from annual and financial reports that were posted on the websites of the individual companies as well as the Indonesia Stock Exchange's official website (www.idx.co.id).  The population consists of all 137 consumer products, commerce, and service businesses that were listed on the Indonesia Stock Exchange between 2009 and 2013.  Seventy-seven businesses satisfied the sample requirements based on preset criteria.  Multiple linear regression analysis was used to examine the data.  The findings demonstrate that the three sets of variables—systematic risk, macroeconomic indicators, and firm fundamentals—all significantly and favorably affect stock prices at the same time.  Stock prices are positively and significantly impacted by the following factors, in part: Return on Equity (ROE), Earnings per Share (EPS), Book Value (BV), Net Profit Margin (NPM), and inflation.  In contrast, the market beta, GDP, exchange rate, and BI rate have no discernible effects, but the debt to equity ratio (DER) has a negative and substantial influence.  With an Adjusted R Square value of 62.4%, the study's independent variables may account for a significant portion of stock price fluctuations, with additional factors outside the model influencing the remaining 37.6%.

The strengthening of the digital ecosystem has changed the way people make purchasing decisions. This study aims to analyze consumer purchasing decisions in live shopping on the TikTok platform for fashion products. The study was conducted using a descriptive qualitative approach. The research data was sourced from digital searches and observations. The results of the study indicate that consumer purchasing decisions in live shopping on TikTok are influenced by several key factors, namely seller credibility, promotional systems, interactivity, transaction ease, and social influence. These factors interact with one another and shape a satisfying shopping experience for consumers, thereby encouraging them to make purchases. By understanding these factors, businesses can design more effective marketing strategies to maximize sales through the TikTok platform.

The abstract on the purchasing intention of tourists for Guizhou's intangible cultural heritage batik products explores the interplay of cultural significance, consumer attitudes, and social influence. It highlights how the rich history and craftsmanship associated with batik create a strong emotional connection for tourists, enhancing their willingness to purchase these items as authentic souvenirs. Positive consumer attitudes, shaped by prior experiences and appreciation for cultural heritage, further contribute to purchase intentions. Additionally, social  influence plays  a  crucial  role, as  recommendations  from peers  and  social  media endorsements significantly impact tourists' perceptions and decisions. The study underscores the importance of effectively promoting these cultural products through storytelling, community engagement, and leveraging social proof to boost sales and preserve cultural traditions through the survey of 390 Guizhou residents.

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.

Traditional markets serve a crucial function in fulfilling the community’s needs by facilitating transactions. As a selling place, traditional markets serve as a key source of income. Observing this phenomenon, this study investigates the factors that influence trader income. The objective is to explain how capital, business duration, product variety, and the use of QRIS affect traders’ income. The grand theory underpinning this research is the theory of income. This study was conducted among souvenir traders at Kumbasari Market, Denpasar, using a multivariate analysis approach with a sample size of 111 traders. Data were collected through offline surveys using questionnaires. The analysis technique employed was multiple linear regression. The results show that capital, business duration, product variety, and the use of QRIS have both partial and simultaneous positive and significant effects on trader income. Among these variables, capital exerts the greatest influence. The findings of this study are expected to enrich the development of economic science, particularly in relation to income, and serve as a reference for traders in formulating strategies to improve performance.

The purpose of this research is to analyze Indonesian retail investors' perceptions of ESG implementation post the latest regulations, their experiences in detecting greenwashing, and the factors influencing these aspects. The research employed a qualitative approach using online data such as sustainability reports, news, surveys, and forums. The results indicate that retail investors' understanding of ESG varies, with a relatively low level of trust in corporate claims due to concerns about greenwashing. They rely on diverse information sources and use subjective ESG assessment criteria. Investors' experiences in identifying potential greenwashing are marked by the discovery of inconsistent information and suspicion towards specific indicators; however, actions taken vary and are often hindered by limitations. These perceptions and experiences are influenced by investor characteristics, the quality of information sources, regulatory effectiveness, corporate communication practices, and social and media influence. This research concludes the necessity for enhanced ESG literacy, reporting standardization, stricter oversight, and transparent communication to build trust and promote sustainable investment in Indonesia.