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This study aims to examine the relationship between Corporate Social Responsibility (CSR) disclosure and profitability with firm value. The research was conducted on companies in the oil, gas, and coal sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The independent variables in this study are corporate social responsibility disclosure and profitability, while firm size is employed as a control variable. Firm value is proxied by Price to Book Value (PBV), whereas profitability is measured using Return on Equity (ROE). This study is grounded in Stakeholder Theory and Signaling Theory to explain the relationships among the variables. The sample was determined using purposive sampling, resulting in 29 companies. The data analysis techniques applied include Pearson correlation analysis and multiple linear regression to examine both the simple relationships and the effects of corporate social responsibility disclosure and profitability on firm value. The results indicate that corporate social responsibility disclosure has a negative relationship with firm value, while profitability shows a positive and significant relationship with firm value.

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.

This study aims to analyze the effect of the unemployment rate on economic growth in Riau Islands Province in 2024 using a descriptive–quantitative approach based on official data published by Statistics Indonesia (BPS). The analysis was conducted through year-on-year and quarter-to-quarter measurements of Gross Regional Domestic Product (GRDP), as well as the dynamics of the Open Unemployment Rate (OUR) throughout the year. The findings show that the average economic growth of the province in 2024 reached 5.02 percent, while the unemployment rate decreased from 6.94 percent in February to 6.39 percent in August. Pearson correlation analysis resulted in r = –0.98 (p < 0.05), indicating a very strong negative relationship between unemployment and GRDP growth. Meanwhile, the simple linear regression model produced the equation Ŷ = 5.45 – 0.22X with an R² of 0.96, implying that 96 percent of the variation in economic growth can be explained by changes in the unemployment rate. These findings are consistent with Okun’s Law, suggesting that increased industrial and trade activities in the province contribute to reducing unemployment. The study concludes that strengthening sectoral job creation, improving labor productivity, and enhancing labor market monitoring are crucial to support inclusive and sustainable economic growth in the Riau Islands Province.

Science learning at the Islamic junior high school level still faces challenges in improving student learning outcomes because the learning process tends to be teacher-centered and lacks active student involvement. This condition requires the implementation of a learning model that can encourage cooperation, responsibility, and student involvement in the learning process. This study aims to determine the effect of the Jigsaw cooperative learning model on the science learning outcomes of students at MTs Raudhatul Faizin. This study uses a quantitative approach with a correlational design. The research subjects consisted of 30 students who were used as the research sample. Data were collected through a four-point Likert scale closed questionnaire to measure the implementation of the Jigsaw cooperative learning model and students' science learning outcomes. Data were analyzed using simple linear regression analysis techniques. The results showed that the Jigsaw cooperative learning model had a significant effect on students' science learning outcomes. This finding indicates that the better the implementation of the Jigsaw cooperative learning model, the better the students' science learning outcomes. The implications of this study emphasize the importance of implementing the Jigsaw cooperative learning model as an alternative effective learning strategy to improve the quality of science learning in Islamic junior high schools.

The high level of job dissatisfaction reported by 41% of workers in Indonesia poses a serious challenge for companies, as it can potentially increase turnover and decrease productivity. This phenomenon underscores the importance for PT Nanda Putra, as a company operating in a competitive industry, to identify factors that enhance job satisfaction. This research aims to analyze the influence of organizational justice, work environment, and rewards on job satisfaction. This study utilized a quantitative approach with a causal-associative design and included 80 respondents chosen through simple random sampling. Primary data were gathered through a Likert-scale questionnaire and analysed using multiple linear regression with the aid of SPSS software. The results of the analysis show that organizational justice, work environment, and rewards collectively exert a significant positive effect on job satisfaction (p < 0.05). Based on these findings, it is recommended that the company strengthen procedural and informational justice, improve the safety and comfort of the work environment, and implement a fair and meaningful reward system as strategic measures to enhance job satisfaction.

Consumptive behavior among college students has increased along with the development of social media that plays a role in shaping modern lifestyles. This study was conducted to determine the effect of Instagram social media use and hedonistic lifestyle on the consumptive behavior of female students in the Culinary Arts Education Study Program, Universitas Negeri Medan. The study used a quantitative approach with multiple regression analysis methods. Data were obtained by distributing questionnaires to 52 respondents selected using a simple random sampling technique. The results showed that Instagram social media use had a significant effect on consumptive behavior with a significance value of 0.049, while hedonistic lifestyle had a more dominant effect with a significance value of 0.000. Simultaneously, both variables had a positive and significant effect on consumptive behavior with an R² value of 0.418, meaning that 41.8% of the variation in consumptive behavior was explained by these two variables. Based on these results, it was concluded that the higher the use of Instagram social media and hedonistic lifestyle, the greater the tendency of students to behave consumptively.

Fore Coffee's #FOREsponsible campaign prioritizes the principle of environmental conservation. They collaborate specifically with a company called Robries, which processes plastic waste into valuable products such as furniture and home decor. This study aims to determine how much influence the #FOREsponsible public relations campaign message has on Fore Coffee's brand image. The theory used is the Campaign Message theory (variable X) in accordance with Venus's research (2019), with indicators including Message Content, Message Structure, and Message Frame. Brand image (variable Y) is measured based on the dimensions of strength, favorability, and uniqueness in accordance with Keller's theory (2013). This study uses a quantitative approach with a survey method, namely by distributing questionnaires to 94 samples selected using the Slovin formula, probability sampling techniques, and simple random sampling methods. The collected data were then analyzed using simple linear regression techniques. The results of the analysis show the influence of variable X (Campaign Message) on variable Y (Brand Image). From the results of simple linear regression, the R Square value (coefficient of determination) was obtained at 63.3%, which means that approximately 63.3% of the influence on Fore Coffee's brand image comes from the #FOREsponsible campaign message on Instagram. While the remaining 37.7% is influenced by other factors not covered in this study. This proves that the campaign message has a significant influence on Fore Coffee's brand image.

This study aims to analyze corn consumption substitution as an alternative carbohydrate source and to measure the demand elasticity of corn in response to fluctuations in corn and rice prices at Ciawitali Market, Garut Regency. Primary data were collected through observations and interviews, along with secondary data from West Java Central Statistics Agency processed using simple linear regression and cross-elasticity analysis with SPSS. Results show that changes in corn prices explain 99.7% of variation in corn demand with a positive coefficient of 0.827, indicating a substitution effect with rice, which experienced a concurrent price increase. The cross-elasticity value of 1.64 confirms the elastic substitution relationship between corn and rice. These findings highlight the potential of corn as a substitute for rice in maintaining stable food consumption despite fluctuations in staple commodity prices.       

This study aims to analyze the effect of the price of packaged cooking oil and bulk cooking oil on the elasticity of demand as one of the staple foods in Ciawitali Market, Garut Regency. The approach used is a quantitative descriptive method with a focus on associative analysis. Data were collected through observation and interviews in the period of September and October 2025. Then processed using simple linear regression analysis and demand elasticity analysis. The results show that the demand for both types of cooking oil is strongly influenced by price. For packaged cooking oil, it shows that 81.6% of the variation is influenced by price while the rest is influenced by other factors. For bulk cooking oil, it shows that 94.1% is influenced by price with an elasticity value of -6.346, which also shows elastic properties but lower than packaged oil which has an elasticity of -22.15. These results indicate that the increase in the price of packaged and bulk oil significantly reduces the amount of demand, with the greatest effect occurring on packaged oil because consumers tend to switch to more economical bulk oil.

The purpose of this study is to determine the effect of lecturer certification on the performance of lecturers at the Universitas Kristen Indonesia Toraja. This study uses a quantitative method with a multiple linear regression approach, and data processing was carried out using SPSS version 23. The data collection procedures included observation, interviews, questionnaires, and documentation. The study involved 56 respondents who were selected using simple random sampling with the Slovin formula. The results of the t-test showed that lecturer certification has a significant effect on lecturer performance. This was evidenced by the significance value of 0.000 (p < 0.05) and a t-value of 7.099, which is greater than the t-table value of 2.005. This means that lecturer certification (variable X) positively affects lecturer performance (variable Y). The conclusion of this study is that lecturer certification has a positive and significant impact on improving lecturer performance at Universitas Kristen Indonesia Toraja. This study recommends that the university pay attention to the importance of lecturer certification to support the improvement of teaching quality and lecturer performance in the future.

This study aims to analyze the influence of service quality on consumer satisfaction at Katorroan Cafe Batutumonga, North Toraja Regency. This research uses a quantitative associative method with a questionnaire as a data collection tool involving 60 respondents who are visitors to the cafe. Data analysis was carried out using descriptive analysis, validity test, reliability test, classical assumption test, simple linear regression analysis, and hypothesis testing (t-test). The results showed that the service quality at Katorroan Cafe Batutumonga was in the good category, and consumer satisfaction was in the satisfied category. However, the results of the simple linear regression test showed a negative and significant influence of service quality on consumer satisfaction with a regression coefficient of -0.404 and a significance value of 0.000. This indicates that an increase in service quality is paradoxically followed by a decrease in consumer satisfaction in the context of this study. The coefficient of determination (R²) is 0.195, meaning that service quality contributes 19.5% to consumer satisfaction, while the remaining 80.5% is influenced by other factors outside the study.

The purpose of this study was to determine whether there is an influence of parental income and peer environment on the consumer behavior of students studying in the Management Study Program at the Indonesian Christian University of Toraja. Data collection procedures for this study included observation, questionnaires, and documentation. The method used in this study was a quantitative method using the Simple Linear Regression method and processed using SPSS 26. The sample collection technique used was nonprobability sampling with a purposive sampling technique where the sampling technique was based on certain criteria or considerations. The results of the study showed that the t-test on the Parental Income variable had a calculated t value > t table with a value of (3.409) < (1.664). The Parental Income variable has a positive and significant influence on the Consumer Behavior of Students Studying in the Management Study Program at the Indonesian Christian University of Toraja. The t-test on the Peer Environment had a calculated t value > t table with a value of (4.279) < (1.664). The Peer Environment has a positive and significant influence on the Consumer Behavior of Students Studying in the Management Study Program at the Indonesian Christian University of Toraja. The f-test has a significance value of 0.000 < 0.05, which means that parental income and peer environment have a simultaneous and significant influence on the consumer behavior of students in the Management Study Program at the Indonesian Christian University of Toraja.

This study aims to analyze the effect of using the Quick Response Code Indonesian Standard (QRIS) on improving financial inclusion among Micro, Small, and Medium Enterprises (MSMEs) in North Toraja Regency. The research is motivated by the rapid development of digital payment systems, which have not been optimally adopted by MSMEs in tourism areas. QRIS, as a non-cash payment innovation, is expected to expand access tofinancial services, enhance transaction efficiency, and encourage MSMEs’ participation in the formal financial system. This study employs a quantitative approach using a survey method involving 35 handicraft MSMEs in the Ke’te Kesu’ tourism area, selected through a saturated sampling technique. Data were collected using a five-point Likert scale questionnaire and analyzed with SPSS version 25 through validity and reliability tests, descriptive analysis, classical assumption tests, and simple linear regression. The results indicate that QRIS usage has a positive and significant effect on financial inclusion, with a correlation coefficient (R) of 0.758 and a coefficient of determination (R²) of 0.575. The t-test shows a significance value of < 0.05. These findings support the Financial Deepening theory and the financial inclusion concept, which emphasize access, affordability, and usage of financial services. Thus, QRIS serves as an important instrument in promoting digital transformation and enhancing financial inclusion among MSMEs in North Toraja Regency.

This study aims to determine the effect of Electronic Word of Mouth on Purchase Decisions (a case study of Glad2Glow skincare products). The population of this study consists of consumers who use Glad2Glow skincare products, with the sampling technique using accidental sampling. This research employs a quantitative method. The object of this study is users of Glad2Glow products who purchase skincare products at Glowtica Beauty Store. Data were collected through questionnaires measured using a Likert scale. The data analysis technique used is simple linear regression, processed with the assistance of SPSS software. The results of the t-test indicate that the Electronic Word of Mouth variable (X) has a significant effect on Purchase Decisions, with a significance value of 0.000 < 0.05 and a t-value of 6.069 > t-table of 2.03224. Therefore, it can be concluded that Electronic Word of Mouth has a significant effect on the Purchase Decision of Glad2Glow skincare products. Based on the results of this study, it can be concluded that Electronic Word of Mouth has a positive influence on the purchase decision of Glad2Glow skincare products.

This study aims to analyze and compare the price responsiveness of broiler chicken meat and native chicken meat in relation to household consumption patterns in Tarogong Kidul District, Garut Regency. A quantitative approach was employed using simple linear regression analysis based on primary data obtained through observations and interviews conducted in traditional markets. The analysis examines the extent to which price changes influence the demand for both commodities. The results indicate that broiler chicken shows a very strong relationship between price and demand, reflected in an R² value of 0.963. Statistical testing further demonstrates that price has a significant effect on broiler chicken demand (0.018 < 0.05), indicating that its demand is elastic and highly sensitive to price fluctuations. In contrast, native chicken shows an R² value of 0.698 and an insignificant price effect on demand (0.164 > 0.05), suggesting inelastic demand that remains relatively stable despite price changes. These findings reveal that consumers adjust their broiler purchase quantities more quickly in response to price changes, whereas native chicken consumption is more strongly influenced by taste preferences and habitual factors. The study concludes that there is a clear difference in price sensitivity between the two types of chicken. The implications of this research include the need for government price stabilization policies for broiler chicken to maintain household affordability, as well as quality improvement and marketing strategies for native chicken producers to strengthen competitiveness amid changing consumer demand.

This study aims to determine the effect of information technology utilization on the timeliness of financial reporting in the Regional Apparatus Work Units (SKPD) of North Toraja Regency. The use of information technology is expected to enhance the effectiveness and efficiency of the financial reporting process so that reports can be prepared and submitted on time. However, variations in reporting timeliness among several SKPDs indicate the need for further examination of the extent to which information technology has been optimally utilized. The research method employed is a quantitative approach with a simple linear regression analysis technique. Data were collected through questionnaires distributed to financial staff of SKPDs in North Toraja Regency, with a total of 50 respondents. Data analysis was conducted using SPSS through validity testing, reliability testing, classical assumption testing, and hypothesis testing. The results of the study show that the utilization of information technology has a positive and significant effect on the timeliness of financial reporting. These findings highlight the importance of optimizing the use of information technology in supporting effective and timely financial reporting.

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 analyzes the influence of visual aesthetics on Instagram feeds in shaping the brand image of @wmdfashion among its followers. In the digital era, visual presentation has become a key factor in how audiences perceive fashion brands, particularly through elements such as color consistency, layout, visual style, and content creativity. This research employs a quantitative approach using an online survey distributed to 100 active followers of @wmdfashion. A Likert-scale questionnaire was used to measure perceptions related to feed aesthetics and brand image. The data were analyzed descriptively and through simple linear regression to examine the effect of the independent variable on the dependent variable. The findings show that Instagram feed aesthetics have a positive and significant impact on brand image, indicating that visually consistent and appealing content strengthens perceived quality, brand associations, and consumer trust. These results underscore the strategic importance of visual branding for local fashion businesses in enhancing audience engagement and building a favorable digital brand image.

This research has a purpose to determine the effect of online transaction security on purchasing decisions through the Shopee application. The respondents consisted of 74 students from the Digital Business Study Program at Universitas Amikom Purwokerto who actively use Shopee. This research employed a quantitative descriptive method with simple linear regression analysis. The results indicate that online transaction security has a positive and significant effect on purchasing decisions, with a regression coefficient of 0.887 and a significance value of 0.000. The coefficient of determination of 35.2% shows that transaction security contributes to purchasing decisions, while the remaining percentage is influenced by other factors. The higher the level of security perceived by consumers during online transactions, the greater the likelihood of making a purchase. These findings highlight the importance of improving security systems and information transparency on e-commerce platforms such as Shopee to create a safe, comfortable, and trustworthy shopping experience for users.

Penelitian ini menggunakan data sekunder yang telah melalui beberapa proses pra-pengolahan, mencakup penanganan data yang hilang, standarisasi data numerik, serta konversi data kategorikal menggunakan teknik One-Hot Encoding. Sebagian besar data (80%) digunakan dalam tahap pelatihan, sedangkan 20% sisanya digunakan untuk tahap pengujian, sedangkan model diimplementasikan dengan metode LinearRegression() pada library scikit-learn. Hasil evaluasi menunjukkan bahwa model berhasil menangkap hubungan linier di antara variabel independen dan dependen, memperoleh nilai MAE = 0,509; MSE = 0,464; RMSE = 0,681; dan R² = 0,627. Hal ini menandakan bahwa sekitar 62,7 persen variasi harga rumah di wilayah Jabodetabek dapat dijelaskan oleh model tersebut.