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Presidential Instruction Number 1 of 2025 concerning State Expenditure Efficiency gave rise to a fiscal paradox at the beginning of the new administration, with a cut of Rp306.69 trillion facing a 17.9% APBN deficit for flagship programs such as Free Nutritious Meals, which triggered doubts about public trust, especially students at the University of Jambi affected by the BOPTN adjustment. This study analyzes the influence of student perceptions on the dimensions of effective-efficient (X1) and transparent-accountable (X2) policies on public trust (Y) as an indicator of government legitimacy. A quantitative survey approach was applied to 400 active students at the University of Jambi (proportional random sampling using the Slovin e=0.05 formula), with SPSS multiple linear regression analysis after classical assumption testing, validity (r> r-table), and reliability (Alpha Cronbach's 0.920 (x1); 0.949 (x2); 0.918 (y)). The results show a significant simultaneous effect (F=200.951; sig=0.000), partial X1 is dominant (t=7.116; β=0.162; sig=0.000) and X2 is significant (t=5.532; β=0.110; sig=0.000), with R²=0.503 explaining 50.3% of the variation in trust. The findings confirm the theory of Easton (1965) and Weber (1947) that efficiency performance evaluation shapes trust, so it is recommended that a real-time APBN dashboard, transparent communication to regional PTNs, and fiscal literacy strengthen the legitimacy of good governance.

This study aims to identify how e-government and competence affect employee performance at the Jambi City Regional Tax and Retribution Management Agency. This study is based on the fact that government agencies need to utilize information technology and improve their human resource capabilities to improve their work efficiency. The method used in this study is quantitative with multiple linear regression analysis techniques used. After the questionnaire was distributed to 54 members of the Jambi City BPPRD, the data were processed using the SPSS version 25 program. The results of the study indicate that e-government partially has a positive and significant influence on employee performance, and competence also partially has a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency, and simultaneously, e-government and competence together provide a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency.

This study aims to examine the influence of tax awareness, tax knowledge, and tax morale on the level of individual taxpayer compliance. Income tax plays a strategic role as the primary source of financing for government expenditures in supporting national development. However, the level of taxpayer compliance in submitting Annual Tax Returns (SPT) continues to show a downward trend over time. This condition indicates a problem with compliance behavior influenced by various internal factors within taxpayers. Therefore, government efforts are needed to increase tax awareness, expand tax knowledge, and strengthen tax morale among the public. This study uses a quantitative descriptive approach with a random sampling technique. The research sample consisted of 30 individual taxpayers registered at the Kediri Pratama Tax Service Office (KPP Pratama). Data were analyzed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS software. The results show that tax awareness, tax knowledge, and tax morale have a positive and significant effect on taxpayer compliance, both partially and simultaneously.

This study aims to determine the extent to which motivation and work discipline affect employee productivity at CV. Langgeng Jaya. The study uses a quantitative descriptive approach with data collection techniques through distributing questionnaires. The study population includes all 80 employees of CV. Langgeng Jaya, with a sampling technique using Saturated Sampling. Data analysis was carried out through Multiple Linear Regression Tests and Hypothesis Tests with the help of the SPSS 27 program. The results of the study indicate that motivation has a significant influence on employee productivity partially, while work discipline does not have a significant influence. However, simultaneously, motivation and work discipline have been proven to have a significant influence on employee productivity. Therefore, CV. Langgeng Jaya is expected to prioritize increasing employee motivation through targeted programs and conducting evaluations and coaching on work discipline aspects, so that both factors can support each other in increasing overall productivity. This aims so that both factors can support each other in increasing overall employee productivity, creating a more productive work environment, and improving company performance in the long term.

This study aims to determine the influence of marketing strategies and consumer commitment on purchasing decisions for Yamaha NMAX products in Rimbo Bujang using quantitative analysis descriptive research methods with SPSS 26 tests on 96 respondents. The results of the study indicate that the Marketing Strategy variable (X1) has a significant influence on the Purchase Decision (Y) of Yamaha NMAX products in Rimbo Bujang. Then the Consumer Commitment variable (X2) also has a significant influence on the Purchase Decision (Y) of Yamaha NMAX products in Rimbo Bujang. While simultaneously Marketing Strategy (X1) and Consumer Commitment (X2) together have a significant influence on the Purchase Decision (Y) of Yamaha NMAX products in Rimbo Bujang. The coefficient of determination (R²) value of 0.777 indicates that 77.7% of the variation in Purchase Decisions is influenced by Marketing Strategy and Consumer Commitment, while the remaining 22.3% is influenced by other factors outside this study. These findings provide important insights for more effective business strategies, especially in increasing product sales through a better approach to consumers. By understanding the factors that influence purchasing decisions, companies can optimize more targeted marketing strategies and increase levels of consumer satisfaction and loyalty.  

This study aims to analyze the effect of workload and work stress on the performance of teachers at Madrasah Aliyah Negeri Tana Toraja. The study uses a quantitative approach with a population of 38 teachers, all of whom were selected as the sample using the total sampling technique. Data collection was carried out using questionnaires, and data analysis was performed using multiple linear regression assisted by SPSS version 26. The results show that workload has a significant positive effect on teacher performance, with a t-value of 2.081, which is greater than the t-table value of 2.030, indicating a significant positive relationship between the two. In addition, work stress also has a significant positive effect on teacher performance, with a t-value of 8.046, which is greater than the t-table value of 2.030. Simultaneously, both variables have a significant effect on teacher performance at Madrasah Aliyah Negeri Tana Toraja. In conclusion, an increase in workload and work stress, when managed properly, can improve teacher performance. Therefore, it is important for the school to pay attention to managing workload and work stress to optimize teacher performance.

The increasing poverty rate in West Bandung Regency has encouraged BAZNAS to introduce the Z-Mart programme, which provides business capital assistance as an effort to improve community income. The effectiveness of the programme is assessed based on its ability to achieve predetermined targets and comply with organisational regulations. This study adopts a quantitative approach, involving 151 mustahik as the population, with 61 mustahik selected as the sample to complete the questionnaire. The objective of this study is to evaluate the effectiveness of zakat fund distribution on mustahik income in the Z-Mart programme implemented by BAZNAS of West Bandung Regency. Data analysis using SPSS version 25.0 indicates that the independent variable (X) contributes 59.8 per cent, and that the effectiveness of zakat distribution has a significant effect on mustahik income (R-square = 0.357). Regression analysis reveals that a one-point increase in distribution effectiveness contributes to a positive increase of 0.814 points in mustahik income. The t-test results show that the calculated t-value (5.725) exceeds the critical t-value (1.671), indicating acceptance of the alternative hypothesis and rejection of the null hypothesis. Therefore, this study concludes that the distribution of zakat funds through the Z-Mart programme is effective in improving the income level of mustahik in BAZNAS of West Bandung Regency.

Welfare for the poor is the most important topic in improving citizens. Islam as Ad-diin has offered several teachings for humans that apply universally with two dimensional characteristics, namely happiness and well-being in life in this world and in the hereafter. In the concept of the modern world, welfare is a condition where a person can fulfill basic needs, be it the need for food, clothing, shelter, clean drinking water as well as the opportunity to continue education and have adequate work that can support the quality of life so as to have a social status that leads to the same social status as other citizens. ZIS as an extension of the government in helping the needs of the poor with the aim of improving the welfare of the community who initially as zakat recipients turned into zakat givers, so that later the funds used will be evenly distributed and felt by the wider community. as well as purifying assets that may be accidentally mixed with assets that are forbidden for consumption. The urgency of ZIS in Sidowungu is one of the main elements of effective and efficient zakat management in order to realize the welfare of the community. As for the discussion of this article about the welfare pattern for the poor as the process of distributing ZIS funds in Sidowungu Village. The method used in this article is a quantitative approach. The subjects of this study were 165 poor people in Sidowungu Village, while the sample size was 65 poor people using probability sampling. The results of the study, processed using the PASW SPSS 23 for Windows program, showed that partial test results for H0 were rejected and H1 was accepted if the calculated t value was greater than the table t value or the sig value was less than 0.05. This means that the distribution of funds partially affected the welfare of the poor in Sidowungu Village. The magnitude of the influence between variables can be seen from the coefficient of determination of 0.079, meaning that 79.0% of the welfare of the poor in Sidowungu Village was influenced by the distribution of ZIS funds, while the remaining 21.0% was influenced by other variables not included in this study.

Traffic performance on urban road segments is strongly affected by vehicle volume and travel time, particularly during peak periods. This study analyzes the relationship between travel duration and the total number of vehicles passing along Otto Iskandar Road as an illustration of urban traffic conditions. Data were collected through field surveys, focusing on two main variables: average vehicle travel time and total traffic volume. Statistical analysis was performed using IBM SPSS Statistics, including normality testing and the Wilcoxon Signed Rank Test to identify potential differences between the observed variables. The results show a difference in average values between travel duration and vehicle volume; however, this difference is not statistically significant at the 95% confidence level (p = 0.180). These findings indicate that increases in traffic volume do not always lead to proportional increases in travel time, although they can still influence the stability and efficiency of traffic flow. The results are consistent with previous studies, such as Halim (2021), who reported that U-turn movements affect speed and traffic performance, and Handayani et al. (2024), who found that parking activities and vehicle maneuvers reduce road capacity. Other studies also highlight the impact of side friction and traffic flow variations on speed and saturation levels. Overall, this study emphasizes the importance of managing vehicle flow and monitoring travel time in urban transportation planning and traffic management.

The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on auditor independence using quantitative research methods. Data were obtained through variable measurements using structured instruments which were then processed and analyzed using the SPSS application through validity tests, reliability tests, simple linear regression analysis, and t-tests to determine the significance of the influence between variables. The results of the study indicate that professional ethics has a positive and significant influence on auditor independence, where the stronger the application of ethical principles, the higher the level of auditor independence in carrying out their professional duties. The conclusion of this study confirms that the consistent application of professional ethics is a fundamental factor in maintaining auditor objectivity and preventing the recurrence of financial statement manipulation cases such as those that occurred at PT Garuda Indonesia Tbk.

The maternal mortality rate in Indonesia remains high, reaching 305 per 100,000 live births in 2021, with one contributing factor being the lack of maternal knowledge regarding pregnancy danger signs. Prenatal classes are considered a strategic intervention to improve pregnant women’s understanding of critical warning signs such as bleeding, severe abdominal pain, and infection symptoms. This study aims to analyze the influence of pregnancy classes on pregnant women’s knowledge of danger signs. The research employed a quantitative design with a cross-sectional approach involving 30 pregnant women selected through purposive sampling at several community health centers. Data were collected using validated and reliable questionnaires, with measurements conducted before (pre-test) and after (post-test) participants attended at least three prenatal classes. Data analysis used descriptive statistics and the Wilcoxon Signed Rank Test with SPSS. The results showed that most respondents were aged 20–35 years (63.3%), had a high school education (36.7%), were housewives (60.0%), and multigravida (56.7%). Before the intervention, 50% had poor knowledge and only 20% had good knowledge. After attending prenatal classes, 63.3% achieved good knowledge, while only 10% remained in the poor category. The Wilcoxon test showed a significant difference (p = 0.000). Thus, prenatal classes effectively improve knowledge and support early detection of complications, potentially reducing maternal and infant mortality rates.

The rapid development of digital technology, especially after the COVID-19 pandemic, has brought changes to people's behavior and lifestyle with the trend of digital payments. One of the advances in digital financial services technology is PayLater, a Fintech innovation that offers easy transactions in the form of loans and installments without a credit card. This study aims to analyze the influence of transaction convenience and risk perception on purchasing decisions using the PayLater feature on e-commerce platforms among Generation Z in Samarinda City. This study uses a quantitative approach with associative methods and multiple linear regression analysis using SPSS 27. The method used is purposive sampling to obtain a sample of 100 respondents from Generation Z in Samarinda City, aged 18-28 years, who have used PayLater on e-commerce platforms. The findings show that transaction convenience (X1) has a positive and significant effect on purchasing decisions, but risk perception (X2) does not have a significant effect on purchasing decisions. At the same time, both variables have a significant effect on purchasing decisions. The findings of this study are expected to provide valuable insights for the PayLater feature to design more effective strategies to improve customer satisfaction and transaction experience.

This study focuses on the analysis of traffic density in Jember City, particularly at the Wirolegi Intersection, which is known to have a high density level. This condition often triggers congestion that hinders public mobility, so that appropriate and data-based handling efforts are needed. The purpose of this study is to identify and analyze the level of density at critical congestion points through a statistical approach using the One Way ANOVA method. The research method used is quantitative descriptive with a descriptive observational approach. Primary data was collected directly through a field survey in 2025 at the Wirolegi Intersection as one of 3 intersections in Jember City. The data obtained were then processed using normality tests, homogeneity tests, and One Way ANOVA with the help of SPSS software. The results of the analysis show that the traffic flow density on the three routes studied, namely Jalan Gunung Haryono, Jalan Brigjen Katamso, Jalan Yos Sudarso, does not show a significant difference. The significance value of the ANOVA test is greater than 0.05 which indicates the similarity of density levels between routes. Further testing (post hoc testing) also strengthens this finding. The conclusion of this study shows that handling congestion at the Wirolegi Intersection needs to be done comprehensively through traffic control and evaluation of the transportation system to improve smoothness and mobility in Jember City.

This research aims to examine how prices and reviews influence consumers 'purchasing decisions on the Shopee platform in Jambi City. The rapid development of e-commerce has encouraged consumers to be more careful and discerning when selecting products, making price and product reviews important considerations in buying decisions. This study employed a quantitative approach via a survey method for data collection. The questionnaires were distributed online and successfully gathered responses from active Shopee users in Jambi City. Purposive sampling was employed to make sure that respondents met research criteria. The information gathered underwent analysis using IBM SPSS Statistics 27, which involved conducting assessments of validity, reliability, and classical assumptions, and multiple regression tests to see the impact of each variable on buying decisions. The study revealed that product price and reviews hold an important and relevant impact on consumer buying decisions. This research indicates that the more competitive the price and the better the quality, the bigger the possibility of customers buying products on Shopee.

Diabetes Mellitus is a disease caused by the failure of the pancreas organ in producing the hormone insulin in excess causing increased blood sugar levels and resulting in a lack of insulin. This study discusses the application of the k-means clustering method to determine risk factors for diabetes mellitus. By using the clustering method, data will be grouped into several clusters or groups which in this study compare by applying several data mining tools such as RapidMiner, SPSS, WEKA, and Python. From the results of the comparison carried out resulted in 5 calculations, namely the manual calculation of cluster 1 with a ratio value of 73% being the first priority, calculations using RapidMiner resulting in cluster 3 with a ratio value of 58% being the first priority, calculations using SPSS cluster 2 with a ratio value of 34% being the first priority, and calculations using Python produce cluster 1 with a ratio value of 55% being the first priority.

This study analyzes the influence of Islamic business ethics principles on online buying and selling transactions in the predominantly Muslim community of South Sumatra. Using a quantitative approach through a survey of 200 respondents in Palembang with a Likert scale questionnaire, the data were analyzed using multiple linear regression with SPSS 26. The results showed that the principle of honesty (sidq) had the strongest significant influence (β = 0.029, p = 0.002), followed by unity (tawhid) (β = 0.016, p = 0.049), while other principles such as balance, free will, and responsibility showed a positive but insignificant influence. The regression model explained 10.3% of the variation in transaction behavior (R² = 0.103). This study concluded that the application of Islamic ethics can increase trust and sustainability in e-commerce in the region, with implications for the development of halal businesses. In the future, the application of these principles is expected to mitigate ethical issues in e-commerce, such as fraud and uncertainty that often occur, as well as strengthen transparency and fairness in online transactions.

With the rapid growth of Jambi City's tourism sector, the demand for souvenir products as a representation of local culture has increased. However, this potential has resulted in fierce competition among businesses. To generate new customers, businesses require effective digital and physical marketing strategies. The purpose of this study was to examine how social media marketing, product quality, and location at Gerai Adila simultaneously and partially influence consumer purchasing decisions. A survey method was used to implement a quantitative approach; data from 387 respondents, collected through Google Forms, were selected using the Slovin formula from a population of 11,723 customers in 2024. In data analysis, instruments, classical assumptions, multiple linear regression, and hypothesis testing were conducted using SPSS 25. The results showed that social media marketing, product quality, and Gerai Adila's location partially had a positive and significant impact on consumer decisions to purchase products at Gerai Adila; social media marketing played a role in increasing consumer brand awareness and purchasing interest, while product quality influenced consumer satisfaction and trust. In addition, it was proven that all three variables had a positive and significant impact on purchasing decisions. The results show that to increase the competitiveness of souvenir shops in Jambi City, digital marketing strategies, consistent product quality, and the right location are important factors.

Website Accessible Jambi City Population and Civil Registry Service https://disdukcapil.jambikota.go.id. The problem with the Jambi City Population and Civil Registry Service website is that not all information is available, especially on the Profile menu there is a Media Information sub-menu, Data menu and Facilities and Infrastructure menu. On the Information Media sub-menu, there is a Demographic Data sub-menu, where the contents of the sub-menu are still empty, preventing users from obtaining information. On the Public Facilities and Infrastructure menu from the sub menu, the data cannot be accessed so that it makes users unable to get information. And in the appearance of the Jambi City Population and Civil Registry Service, when accessed via Google Chrome, the appearance is disorganized, so users have to open the website using a laptop/PC to get a website display that is orderly and easy for users to understand. Quality measurement is carried out based on user satisfaction point of view in order to improve the quality of service to the community and make optimal use of the website. In analyzing user satisfactionwebsite DUKCAPIL Jambi using the webqual 4.0 method, there are 4 variables, namely usability (usability), information quality (information quality), interaction quality (interaction quality), and user satisfaction (user satisfaction) and using the software (software) SPSS. Of the 3 hypotheses proposed, all hypotheses were accepted in this study.

This study aims to analyze the influence of the number of reviews, online review ratings, and price on the purchasing decisions of Maybelline cosmetic products on the Lazada marketplace, using a case study of consumers in Wringinanom. The rapid development of digital technology has transformed consumer behavior in online shopping, where customer reviews and ratings have become essential considerations before making a purchase. Additionally, price plays a crucial role in influencing final purchase decisions. This research uses a quantitative approach with an explanatory research type. Data were collected through questionnaires distributed to 96 respondents who had purchased Maybelline products on Lazada. The data analysis techniques used include validity and reliability tests, multiple linear regression, t-test, F-test, and the coefficient of determination, processed with SPSS version 25. The results indicate that partially, the number of reviews, online review ratings, and price significantly influence purchasing decisions. Simultaneously, all three variables have a significant impact on purchasing decisions for Maybelline products on the Lazada marketplace. These findings provide important implications for online businesses to pay closer attention to customer reviews and pricing strategies to better influence consumer purchase behavior.

This study aims to examine the influence of competence, independence, and information technology on the quality of financial statements among employees of Accounting Service Offices in Semarang City. This research uses a quantitative approach with a survey method targeting employees of Accounting Service Offices in Semarang City. Data were collected through questionnaires and analyzed using multiple linear regression with the aid of SPSS software, obtaining 60 respondents. The results of the study indicate that the three independent variables, namely competence, independence, and information technology, have a positive and significant effect on the quality of financial statements. These findings confirm that improving professional competence, applying strong independence principles, and effectively utilizing information technology are important factors in producing reliable, relevant, and timely financial statements.