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This study aims to analyze the influence of organizational culture and leadership on work discipline in employees of the Woja District Office, both partially and simultaneously. Using a saturated sample, all employees in the agency were directly involved as respondents as many as 45 respondents. Primary data were collected through a structured questionnaire and analyzed using multiple linear regression analysis techniques. The results of the study showed that partially, organizational culture had a positive and significant effect on employee work discipline, while leadership did not have a significant influence independently. However, simultaneous testing proves that organizational culture and leadership together have a positive and significant influence on shaping employee work discipline. These findings indicate that although personal leadership style is not the primary determinant of discipline that has been bound by bureaucratic regulations, the synergy between internalizing strong work culture values and leadership support remains an important combination for an orderly work ecosystem. This research provides practical implications for government organizations in strengthening work culture, increasing leadership effectiveness, and creating a work environment that is able to encourage employee compliance, responsibility, and productivity in a sustainable manner.

This study aims to analyze in depth the extent of the influence of content marketing and hedonic motivation on impulse buying in TikTok users, especially STIE Yapis Dompu students. This research illustrates a quantitative approach. The population of this study is all students who actively use the Tiktok Shop at STIE Yapis Dompu, the exact number of which is unknown. The number of samples used was 150. Non-probability sampling technique using the purposive sampling method. The data analysis in this study uses PLS-SEM Analysis. The results of the study showed that content marketing had a positive and significant effect on impulse buying, as evidenced by a t-statistical value of 3,116 > 1.96, and a p-value of 0.002 < 0.05. And hedonic motivation had a positive and significant effect on impulse buying, which was evidenced by a t-statistical value of 6,472 > 1.96, as well as a p-value 0.000 < 0.005. While the content marketing variable for hedonic motivation has a t-statistical value of 5,799 > 1.96, and a p-value of 0.000 < 0.05, content marketing has a positive and significant effect on hedonic motivation in STIE Yapis Dompu students.

This study aims to analyze the effect of capital structure, asset growth, and firm size on firm value in plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Firm value is proxied by Price to Book Value (PBV), capital structure is measured using the Debt to Equity Ratio (DER), asset growth is measured by the asset growth ratio, and firm size is measured using the natural logarithm of total assets. This research employed an explanatory quantitative approach using secondary data obtained from financial statements, annual reports, and stock price data. The sample consisted of 11 companies observed over five years, resulting in 55 panel data observations. Data were analyzed using panel data regression through the Common Effect Model, Fixed Effect Model, and Random Effect Model, with model selection based on the Chow, Hausman, and Lagrange Multiplier tests. The results indicate that capital structure, asset growth, and firm size have no significant effect on firm value, either partially or simultaneously. These findings suggest that firm value in the plastic and packaging sub-sector is not sufficiently explained by financing structure, asset expansion, or company size. Investors are more likely to consider other factors, such as profitability, operational efficiency, cash flow, sales growth, raw material risk, and sustainability prospects. Therefore, companies should improve financial performance, asset efficiency, cost control, and sustainable innovation to enhance firm value.

The increasing emphasis on sustainable business practices has encouraged companies to integrate environmental and social responsibilities into their strategic and financial decision-making processes. This study investigates the influence of Green Accounting on Firm Value and examines the moderating role of Corporate Social Responsibility (CSR) within the Triple Bottom Line framework. A quantitative research design was employed using panel data from 23 energy, mining, and infrastructure companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 69 firm-year observations. Secondary data were collected from annual reports and sustainability reports and analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA). The findings indicate that Green Accounting does not have a significant direct effect on Firm Value, while CSR also shows no significant direct influence. Furthermore, CSR is unable to significantly moderate the relationship between Green Accounting and Firm Value. These results suggest that sustainability initiatives implemented by Indonesian companies have not yet generated measurable short-term financial benefits, although they may contribute to long-term corporate legitimacy, stakeholder trust, and sustainable competitiveness. The study provides practical implications for corporate managers, investors, and policymakers by emphasizing the importance of strengthening sustainability reporting quality and integrating environmental and social strategies into long-term corporate value creation.

The development of sustainability concepts in the banking sector has encouraged companies to implement Environmental, Social, and Governance (ESG) principles and develop Green Investment initiatives as part of their long-term business strategies. This study aims to examine the effect of ESG implementation and Green Investment on the firm value of banking companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The research employed a quantitative approach using panel data regression analysis. Model selection was conducted through the Chow, Hausman, and Lagrange Multiplier tests, which indicated that the Random Effect Model (REM) was the most appropriate model for the analysis. The results reveal that ESG has a positive and significant effect on firm value, indicating that better implementation of Environmental, Social, and Governance practices enhances a company's value in the perception of investors and the market. Conversely, Green Investment has a negative and significant effect on firm value. This finding suggests that Green Investment is still perceived as a costly activity and has not yet generated direct economic benefits in the short term. Simultaneously, ESG and Green Investment significantly influence firm value, with the model explaining 35.1% of the variation in firm value. The findings imply that banking companies should continuously improve the quality of ESG implementation and optimize the management of Green Investments to create greater firm value and support long-term business sustainability.

This qualitative literature review synthesizes contemporary research on how dual-class share structures shape agency costs, voting divergence, and corporate governance outcomes. The review finds that disproportionate voting rights increase managerial entrenchment risks and weaken shareholder oversight, thereby amplifying agency costs across diverse institutional settings. However, governance safeguards particularly time bound and event-based sunset clauses emerge as effective mechanisms for moderating the long-term risks of control disproportionality. While dual class firms may benefit from strategic insulation that fosters innovation and long-term value creation, the absence of sunset provisions is consistently associated with reduced firm valuation, diminished accountability, and persistent divergence between control and ownership. Overall, this synthesis highlights that dual-class structures are not universally harmful, but their sustainability depends on the presence of robust governance constraints designed to restore alignment over time.

Sandwich composites are lightweight structural materials with a high strength-to-weight ratio and have potential as alternatives to conventional materials. This study aims to analyze the effects of core thickness variation and the number of skin layers on the bending strength of fiberglass-skinned sandwich composites with an A-flute cardboard honeycomb core. The research employed an experimental method using three-point bending tests in accordance with ASTM C393. Core thicknesses of 10 mm, 20 mm, and 30 mm were investigated, while the number of fiberglass skin layers was varied at 1, 2, and 4 layers. Bending strength was evaluated based on core shear strength and skin bending stress, expressed in MPa. The results show that the highest average core shear strength was obtained at a core thickness of 10 mm with 4 skin layers, while the lowest value occurred at a core thickness of 30 mm with 1 skin layer. The highest skin bending stress of 43.40 MPa was achieved by the specimen with a 10 mm core thickness and 1 skin layer, whereas the lowest value of 11.83 MPa was observed at a 30 mm core thickness with 4 skin layers. These results indicate that increasing core thickness tends to reduce bending strength based on core shear strength, while increasing the number of skin layers enhances the bending performance of the sandwich composite, and an interaction effect between the two variables is present.

This study examines how profitability affects company value among manufacturing firms included in the LQ45 index during the 2023–2025 period, with debt policy serving as a moderating variable. Increasing business competition encourages companies to improve their financial performance and market value to attract investors and maintain long-term sustainability. A quantitative research approach with a causal research design was employed to analyze the relationship between the variables. The study used secondary data obtained from audited annual financial statements published on the Indonesia Stock Exchange. Data analysis was conducted using Moderated Regression Analysis (MRA) with the assistance of SPSS version 26. The results indicate that profitability has a significant positive effect on firm value, suggesting that higher profitability enhances investor confidence and contributes to higher market valuations. Furthermore, debt policy significantly moderates the relationship between profitability and firm value by strengthening the influence of profitability. The coefficient of determination increased from below thirteen percent to more than sixty-three percent after including the moderating variable. These findings demonstrate that effective debt management combined with strong profitability contributes to higher firm value and supports sustainable corporate growth and long-term investor confidence.

This article discusses the dynamics of Christian students’ spirituality in the digital era, characterized by the currents of globalization, information overload, and a culture of virtual communication that influence patterns of thinking, lifestyles, and character formation. The novelty of this study lies in its analysis of the direct relationship between the digital-global context and the process of students’ faith formation through an integrative theological–pedagogical perspective. This research aims to analyze the implications of digital globalization for the spirituality of Christian students and to formulate directions for faith formation that are relevant to the contemporary context. The method employed is a qualitative approach using a library research design through conceptual, theological, and pedagogical analysis of various relevant scholarly sources. The findings indicate that the digital era presents both opportunities and challenges for faith development, in which students experience a dynamic tension between the strengthening of spiritual insight and the potential value crisis resulting from exposure to global ideologies. In conclusion, contextual, reflective, and selective strategies of faith formation are required to ensure that the spirituality of Christian students remains firm, critical, and relevant amid the currents of digital globalization.

Multicultural education offers hope in addressing various social tensions that have emerged in recent times, as it is an educational approach that consistently upholds values, beliefs, heterogeneity, plurality, and diversity in all aspects of education. This study aims to describe the implementation of multicultural inclusive learning in developing students’ moral character and to identify the challenges of its implementation at MIN 2 Gunungkidul Yogyakarta. The study employed a qualitative approach with a case study design. Data were collected through observation, interviews, and documentation involving the principal, teachers, and students as sources of information. The data were analyzed through data collection, data reduction, data display, and conclusion drawing or verification. The findings show that multicultural inclusive learning was implemented through the habituation of the 5S values (smiling, greeting, addressing, politeness, and courtesy), inclusive classroom arrangement for students with special needs, and the strengthening of discipline, responsibility, independence, care, and religious activities within the madrasah environment. These practices contributed to a warmer learning atmosphere, acceptance of differences, and social interaction between regular students and students with special needs. The main challenges included the limited availability of special assistant teachers, teachers’ limited competence in handling students with special needs, and insufficient inclusive learning facilities

This study examines the effect of Environmental, Social, and Governance (ESG) performance on firm value in the Consumer Staples and Consumer Discretionary sectors listed on the Indonesia Stock Exchange during 2021–2023. The study is motivated by inconsistent empirical findings regarding the relationship between ESG and firm value, as well as differences in sectoral characteristics that may influence ESG effectiveness. The objective of this study is to analyze the impact of ESG on firm value in both sectors and compare the differences between them. This research employs panel data analysis using samples of 23 Consumer Staples companies and 19 Consumer Discretionary companies over a three-year period, resulting in 69 and 57 observations respectively. The Fixed Effect Model was applied to the Consumer Staples sector based on the Hausman test result, while the Consumer Discretionary sector used the Random Effect Model. Firm value was measured using Tobin’s Q, ESG performance was proxied by Bloomberg ESG Score. The findings indicate that ESG has no significant effect on firm value in the Consumer Staples sector, while ESG has a significant negative effect in the Consumer Discretionary sector. These results suggest that the relevance of ESG depends on sector characteristics and market perceptions of ESG investment in Indonesia.

This study aims to analyze the effect of profitability and liquidity on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The study was motivated by inconsistencies in previous research results regarding the influence of profitability and liquidity on firm value. Profitability was measured using Return on Assets (ROA), liquidity was measured using Current Ratio (CR), while firm value was measured using Price to Book Value (PBV). This research employed a quantitative approach using secondary data obtained from company financial statements. The sampling technique used purposive sampling with a total sample of 9 manufacturing companies during the research period. The data analysis methods included descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, coefficient of determination test (R²), partial test (t-test), and simultaneous test (F-test) using SPSS software. The results showed that company profitability tended to be stable although several companies experienced performance fluctuations, while liquidity levels showed considerable variation among companies. Based on the partial test results, profitability (ROA) did not have a significant effect on firm value with a significance value of 0.765 (>0.05), while liquidity (CR) had a significant negative effect on firm value with a significance value of 0.011 (<0.05). Simultaneously, profitability and liquidity had a significant effect on firm value with an F-test significance value of 0.020 (<0.05). The coefficient of determination (R²) value of 0.169 indicates that profitability and liquidity were able to explain 16.9% of the variation in firm value, while the remaining 83.1% was influenced by other factors outside the study. This research is expected to contribute to the development of financial management knowledge and serve as a consideration for investors and companies in decision-making.

This study aims to describe the intrinsic structure and analyze the psychological aspects of the main characters in the three short stories based on Sigmund Freud's psychoanalytic theory. The research uses a qualitative approach with descriptive methods. Data sources are texts from three satua cutet in the Nimbang Rasa anthology: I Kucil by I Komang Tri Nanda Defhayana, Idup Lara by Ni Wayan Esa Juliantini, and Pajalan Keneh by Ni Putu Ayu Ari Astiti. Results show that the intrinsic structure of all three stories employs a linear plot, with themes of diligence, perseverance, and courage. Psychological analysis based on Freud's id, ego, and superego theory reveals that I Kucil is dominated by id impulses in the form of aggressive emotion due to injustice; Ani demonstrates a strong ego in withstanding social pressure and a firm superego in upholding moral values; while Gékyu shows a balance between ego and superego when facing abuse from a teacher. This research is expected to serve as a reference in Balinese literary studies, particularly in the field of literary psychology.

The rapid development of social media in the digital era brings both positive and negative impacts on society. One of the most concerning negative impacts is the widespread dissemination of hoaxes or false information that threatens social stability, religious harmony, and national security. Indonesia, as one of the largest social media user countries in the world, faces serious challenges in addressing this issue. This study aims to examine the role of digital literacy in countering the spread of hoaxes on social media from the perspective of Islamic values. The method used is a library research with a descriptive qualitative approach, drawing from the Qur’an, hadith, scientific journals, and relevant national and international literature. The findings indicate that good digital literacy, encompassing the ability to identify, verify, and critically filter information, is aligned with Islamic principles such as tabayyun (clarification), amar ma’ruf nahi munkar (enjoining good and forbidding evil), and the prohibition of spreading false information (slander). Islam firmly encourages its followers to be critical, selective, and responsible in receiving and disseminating information. The integration of Islamic values with digital literacy competencies can shape individuals who are not only technologically intelligent but also morally upright in the digital space. Therefore, the internalization of Islamic values in digital literacy practice is an effective and holistic strategy in minimizing the spread of hoaxes on social media.

This study aims to analyze the effect of capital structure and sales growth on firm value in industrial sector companies listed on the Indonesia Stock Exchange during the 2015–2024 period. This research uses a quantitative approach with secondary data obtained from company financial statements through the official website of the Indonesia Stock Exchange. The research sample consisted of 14 companies with a total of 140 observations selected using the purposive sampling method. The data analysis technique used was multiple linear regression analysis with the assistance of IBM SPSS version 31. The results showed that simultaneously capital structure and sales growth had a significant effect on firm value. Partially, capital structure had a positive and significant effect on firm value, indicating that a well-managed capital structure can increase company value. Meanwhile, sales growth did not have a significant effect on firm value. These findings indicate that investors tend to consider capital structure more than sales growth in assessing the value of companies in the industrial sector.

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

This  study  aims  to  determine  and  analyze  the  effect  of  service  quality  and  infrastructure  on  tourist  satisfaction  in  Mangrove  Watubaing..  The  background  of  this  study  is  based  on  fluctuations  in  the  number  of  visitors  to  Mangrove  Watubaing  tourism  and  the  gap  between  expectations  and  reality  felt  by  tourists  regarding  service  quality  and  tourism  facilities.  Service  quality  and  infrastructure  are  important  factors  in  creating  comfort  and  tourist  satisfaction  during  their  visit..  This  study  uses  a  quantitative  approach  with  causal  associative  research  type.  The  population  in  this  study  were  all  tourists  visiting  Mangrove  Watubaing.  The  sampling  technique  used  was  accidental  sampling  with  100  respondents.  Data  collection  techniques  were  carried  out  through  questionnaires,  interviews,  and  observations .  Data  analysis  techniques  used  are  descriptive  statistical  analysis,  validity  test,  reliability  test,  classic  assumption  test,  multiple  linear  regression  analysis,  t-test,  and  F-test  using  SPSS  program.  The  results  showed  that  service  quality  had  a  positive  and  significant  effect  on  tourist  satisfaction  with  a  significance  value  of  <  0.05  .  Infrastructure  also  has  a  positive  and  significant  effect  on  tourist  satisfaction  with  a  significance  value  of  <  0.05.  Simultaneously,  service  quality  and  infrastructure  have  a  significant  effect  on  tourist  satisfaction  with  an  F-count  value  >  F-table  and  a  significance  level  of  <  0.05  [cite:  uploaded:SKRIPSI  revisi  1.docx].  This  shows  that  the  better  the  quality  of  service  and  the  more  adequate  the  available  infrastructure, the level of tourist satisfaction will increase.

The purpose of this study is to examine the effect of Good Corporate Governance (GCG), financial performance, and Earning Per Share (EPS) on firm value. The object of this research consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period of 2021–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements as the primary source. The sample was selected using purposive sampling based on predetermined criteria, ensuring that only companies with complete data and consistent reporting were included in the analysis. The independent variables analyzed include the audit committee, independent commissioners, institutional ownership, Return on Assets (ROA), and Earning Per Share (EPS). Multiple linear regression analysis was used to process the data in this study, allowing the researchers to examine the simultaneous and partial effects of the variables on firm value. The findings indicate that firm value is significantly influenced by financial performance, particularly ROA, highlighting the importance of operational efficiency and profitability in enhancing shareholder wealth. While certain GCG variables such as institutional ownership showed positive influence, other elements like audit committees and independent commissioners produced mixed results, suggesting that governance mechanisms may have varying effects depending on organizational context. Meanwhile, EPS demonstrated inconsistent results in relation to firm value, implying that market perceptions of earnings may not fully capture the impact on overall firm valuation. This study provides insights for policymakers, investors, and corporate managers on the relative importance of governance and financial indicators in value creation for state-owned enterprises.

This study aims to analyze the effect of Good Corporate Governance (GCG), Firm Size, and Sales Growth on Financial Performance at PT Ace Hardware Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, financial performance is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, and sales growth is measured using the sales growth ratio. This study employed a quantitative method with a descriptive approach. The data used were secondary data in the form of annual financial statements obtained from the official websites of the IDX and the company. Data analysis techniques included descriptive statistics, classical assumption tests, multiple and simple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and coefficient of determination with the assistance of SPSS version 27 software. The results of the study indicate that partially, the Good Corporate Governance (GCG) variable has a t-value of -1.526 < t-table 2.447, meaning that it has no significant effect on financial performance. The firm size variable has a t-value of -2.857 > t-table 2.447, indicating a significant negative effect on the company’s financial performance. The sales growth variable has a t-value of 1.593 < t-table 2.447, meaning that it has no significant effect on financial performance. Simultaneously, Good Corporate Governance (GCG), firm size, and sales growth have a significant effect on financial performance, with an F-value of 13.023 > F-table 4.76 and a significance value of 0.005 < 0.05. This study is expected to provide consideration for management and investors in decision-making and serve as a reference for future research in related fields.

In Indonesia, interest in becoming a public accountant is very low. Several factors prevent accounting graduates from choosing public accounting as their career choice. This phenomenon is the reason for this study. This study aims to reconstruct the understanding of career interest as a public accountant, by considering the integrative influence of AI, workplace well-being, and labor market considerations. A quantitative approach was used by distributing questionnaires to accounting students at various universities in Yogyakarta as a representation of the future generation of prospective public accountants. Data analysis was conducted using IBM SPSS Statistics 26. The results show that artificial intelligence, workplace well-being, and labor market considerations have a positive and significant influence on career interest as a public accountant. The addition of the artificial intelligence variable is the main difference between this study and previous studies. This research provides a theoretical contribution through the integration of technological, psychological, and economic dimensions in the analysis of public accountant career behavior. Practically, the results of this study provide strategic recommendations for Public Accounting Firms and educational institutions to design work environments and curricula that are responsive to the values of the digital generation, particularly in preparing adaptive accounting talent in the era of automation.