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This study aims to analyze the effect of renewable energy, energy consumption, and Gross Domestic Product (GDP) per capita on carbon dioxide (CO2) emissions in Indonesia for the period 1995-2024. This study uses secondary data over time (time series) with the Ordinary Least Square (OLS) multiple linear regression analysis method corrected using the Newey-West Heteroskedasticity and Autocorrelation Consistent (HAC) approach. The results show that renewable energy does not have a significant effect on CO2 emissions, which is caused by the still low share of renewable energy in the national energy mix which only reaches 10.95% in 2024. Energy consumption has a positive and significant effect on CO2 emissions, where every 1% increase in energy consumption increases CO2 emissions by 84.23%. Gross Domestic Product (GDP) per capita has a positive and significant effect on CO2 emissions. Every 1% increase in GDP per capita increases CO2 emissions by 35.03%, indicating that Indonesia remains on the EKC curve. Simultaneously, all three variables have a significant effect, with an adjusted R-squared value of 53.63%. This finding confirms that Indonesia's energy mix, still dominated by fossil fuels, is a major factor in high carbon emissions. Comprehensive energy efficiency policies, accelerated renewable energy transitions, and greener and more sustainable economic growth strategies are needed.

This research investigates how profitability, leverage, activity levels, and company scale impact financial distress in property and real estate firms traded on the Indonesia Stock Exchange. The selection of this sector stems from its high exposure to economic ups and downs, leaving its businesses particularly prone to financial troubles. Independent factors in the analysis include profitability, leverage, activity, and firm size, with financial distress serving as the outcome variable. Samples were drawn via purposive sampling from property and real estate entities listed on the Indonesia Stock Exchange over the 2022–2024 timeframe. Adopting a quantitative design, the study applies multiple linear regression as its core analytical tool. STATA version 17 handled the data analysis. Results show that, taken together, the independent variables exert a significant impact on financial distress. Ultimately, firms should optimize their financial metrics and pursue business growth to mitigate financial distress risks.

This study aims to examine the simultaneous and partial effects of the work environment and work-life balance on employee work stress at Hotel X. The research design is causal quantitative, with multiple linear regression analysis using SPSS 26.0 for Windows. The sample was obtained through purposive sampling (non-probability) of 120 respondents. The research subjects were employees working in shifts. The analysis results show that, (1) both variables simultaneously have a negative and significant effect on work stress, (2) the work environment has a negative and significant effect (sig. 0.002), and (3) work-life balance has a negative and significant effect (sig. 0.000). The work-life balance variable dominates its influence compared to the work environment, as seen from the lower significance value. These findings confirm that improving work-life balance and the work environment effectively reduces stress, especially for shift workers who are vulnerable to time imbalance. Based on the results, organizations are advised to optimize human resource management by maintaining a balance between job demands and employee conditions, as well as ensuring a proportional workload. Improvement in work-life balance can be achieved through flexible leave policies, adequate breaks between shifts, no overtime days except in emergencies, and minimizing personal time interruptions. These steps are expected to enhance employee well-being, retention, and productivity in the hospitality sector. Further research is recommended to explore different variables and methods, including comparing non-shift employees with the same variables, for more comprehensive insights.

This study evaluates how macroeconomic variables such as interest rates, inflation, and exchange rates affect the returns on corporate bonds issued by the banking sector in Indonesia. Corporate bonds are an attractive investment alternative, but their performance is highly influenced by fluctuations in national economic conditions. This study uses secondary data obtained from company financial reports, macroeconomic data, and bond market information over a certain period. Multiple linear regression analysis is applied to assess the extent to which each factor affects bond returns. The analysis results indicate that increases in interest rates and inflation tend to reduce bond returns, while the effect of exchange rates is inconsistent and depends on the economic stability at the time. These findings can serve as important considerations for investors, financial analysts, and policymakers in managing risks and opportunities in the Indonesia banking bondmarket.

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

This research is motivated by the problem of the open unemployment rate in Maluku Province which is still fluctuating, where the influence of human capital indicators such as the Average Years of Schooling and the Gross Enrollment Rate of Senior High Schools as well as economic policies such as the Provincial Minimum Wage often show results inconsistent with theory, thus requiring further empirical studies to determine their influence in the region. The purpose of this study is to analyze and determine the partial and simultaneous effects of the average years of schooling, the gross enrollment rate of senior high schools, and the provincial minimum wage on the open unemployment rate in Maluku Province. The method used is quantitative with secondary data in the form of time series from 2015 to 2024 sourced from the Central Statistics Agency (BPS) of Maluku Province, and analyzed using multiple linear regression techniques. The results show that the average years of schooling have a negative and significant effect, while the gross enrollment rate of senior high schools and the provincial minimum wage each have a positive insignificant and negative insignificant effect on the open unemployment rate. Simultaneously, the three variables also have no significant effect. The implications of these findings confirm that increasing the average length of schooling is a key factor in reducing unemployment, but policies related to minimum wages and high school participation need to be reviewed and combined with other policies to be more effective in addressing unemployment in Maluku Province.  

This study aims to analyze the influence of interest rates, exchange rates, and coffee production on the value of coffee exports in South Sulawesi. The background of this study is based on the condition of South Sulawesi coffee exports which have experienced significant fluctuations in recent years despite coffee production tending to increase. This study uses a quantitative approach with time series data for the period 2009-2023 sourced from the World Bank, International Monetary Fund and the Directorate General of Plantations, the Food Crops, Horticulture and Plantation Service of South Sulawesi Province. Data analysis was conducted using multiple linear regression through the EViews 12 application with the classical assumption test as a model prerequisite. The results show that partially interest rates have a significant effect on coffee exports, while exchange rates and coffee production do not have a significant effect. Simultaneously, the three independent variables do not have a significant effect on the value of coffee exports. This finding indicates that external factors, especially interest rates, are more dominant in determining the performance of South Sulawesi coffee exports than internal factors of production and exchange rates.

The era of globalization and the rapid advancement of information technology have transformed the landscape of dakwah (Islamic propagation), shifting from conventional pulpits to virtual communication platforms (social media, podcasts, streaming). This transition, in line with the Diffusion of Innovation Theory, enables Islamic messages to reach a broad audience without geographical boundaries. Digital dakwah is highly relevant and urgent to research given the dominant use of social media by Muslim Youth, a group that seeks attention but also possesses a tendency toward critical thinking. This research has a dual aim: (1) to analyze the Interpretation of Muslim Youth towards virtual dakwah studies, and (2) to analyze the Effectiveness of Implementing Dakwah Studies through social media platforms. The accessibility of fragmented and competitive content makes the interpretation process active and crucial, where youth are no longer passive recipients but choose sources based on algorithms and their own interests. This study uses the Constructivism Paradigm to understand a dynamic and complex social reality, employing a Descriptive Qualitative Approach and the Online Ethnography Method. Data is collected through Observation, Interviews, and Documentation, with Data Triangulation (source, technique, and time) to ensure the validity of the findings. Social media holds great potential as an effective and inclusive dakwah tool. However, the effectiveness of its expansion must be balanced with the quality of the content and the capacity of Muslim Youth to perform critical, contextual, and responsible interpretation.

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.

Games that were initially enjoyed individually and offline have now evolved into online games that allow interaction, competition, and friendship with other players in real-time. Online games are now increasingly popular, one of which is Mobile Legends. This game can be downloaded through the Play Store and App Store. In April 2024, Mobile Legends ranked the most popular game by downloads on the statista.com website. The research objective was to determine the influence of event marketing, content marketing, influencers, and the social environment on the decision to purchase Mobile Legends game skins in Kebumen Regency. The method used was non-probability sampling with a purposive sampling technique aimed at 100 users. Data collection techniques used questionnaires and literature studies. The data analysis technique used multiple linear regression, which was then processed with the SPSS application version 25.0 for Windows. The results showed that event marketing had a significant effect on purchasing decisions, content marketing had a significant effect on purchasing decisions, influencers had no significant effect on purchasing decisions, the social environment had no significant effect on purchasing decisions, and event marketing, content marketing, influencers, and the social environment simultaneously had a significant effect on purchasing decisions.

This study aims to analyze the effect of inflation, Gross Regional Domestic Product (GRDP), and the Provincial Minimum Wage (PMW) on the poverty line in 10 provinces in Indonesia. The research employs a quantitative approach using panel data regression analysis. The data utilized in this study consist of panel data covering a 10-year period, from 2015 to 2024, obtained from the Provincial Offices of Statistics and Statistics Indonesia (Badan Pusat Statistik/BPS). To examine the relationship between variables across regions and over time, the fixed effect model is applied in the analysis. The results of the analysis indicate that inflation and GRDP do not have a statistically significant effect on the poverty line in the 10 provinces examined. These findings suggest that although inflation and GRDP are important macroeconomic indicators, their variations during the study period were not sufficient to directly influence changes in the poverty line across the provinces. In contrast, the Provincial Minimum Wage (PMW) is found to have a significant effect on the poverty line. This result implies that increases in the minimum wage play a crucial role in improving household purchasing power, which can contribute to reducing poverty levels. Overall, the findings highlight the importance of wage policy as an effective instrument for poverty alleviation at the provincial level. While broader economic growth and price stability remain important, policies related to minimum wage determination appear to have a more direct and measurable impact on poverty conditions. Therefore, policymakers are encouraged to consider wage policies alongside other macroeconomic strategies to achieve more effective poverty reduction outcomes.

This study aims to analyze the effect of taxpayer compliance and taxpayer awareness on the obligation to pay individual income taxes in Tasikmadu District. Taxes are the primary source of state revenue; therefore, compliance and awareness play a crucial role in optimizing tax collection. However, the compliance level of individual taxpayers in Tasikmadu District remains suboptimal, as many taxpayers have not fulfilled their obligations accurately and on time. This research employed a quantitative approach with a survey method. The population consisted of individual taxpayers registered in Tasikmadu District, and a total of 400 respondents were selected using Slovin’s formula. Data were collected through questionnaires with a Likert scale and analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of statistical software. The results indicate that taxpayer compliance has a positive and significant effect on the obligation to pay taxes. Taxpayer awareness also shows a positive and significant effect. Simultaneously, compliance and awareness significantly influence individual tax obligations in Tasikmadu District. The adjusted R² value of 0.420 demonstrates that these two variables explain 42.0% of the variation in tax obligations, while the remaining 58.0% is influenced by other factors not examined in this study. Based on these findings, it is recommended that the Directorate General of Taxes improve tax education and socialization programs, as well as expand the use of technology-based tax services to strengthen taxpayer compliance and awareness. Strengthening these aspects is expected to enhance tax revenue optimization and support sustainable national development.

This study aims to examine the effect of ownership structure on audit report lag (ARL) in State-Owned Enterprises (SOEs) in Indonesia. The ownership structures studied include managerial ownership, government ownership, and institutional ownership. The research method used is a quantitative approach with multiple linear regression analysis, using secondary data obtained from annual reports and audited financial statements of SOEs listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The results show that managerial ownership has a negative effect on ARL, meaning that the higher the managerial ownership, the faster the audit report completion. Conversely, government ownership has a positive effect on ARL, indicating that the greater the government ownership, the longer the time required to complete the audit report. Institutional ownership also has a negative effect on ARL, indicating that companies with institutional ownership tend to be faster in completing audit reports. This study provides insight into the role of ownership structure in influencing the efficiency of audit report completion time in Indonesian SOEs.

This study examines the influence of firm size, profitability, solvency, and public accounting firm (KAP) size on audit report lag among food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employs purposive sampling, involving 68 companies with a total of 272 observations, and uses multiple linear regression analysis after passing all classical assumption tests. The findings reveal that profitability measured by Return on Equity (ROE), solvency measured by Debt to Assets Ratio (DAR), and KAP size have a significant effect on audit report lag. Meanwhile, firm size (measured by total assets and total sales), profitability measured by Return on Assets (ROA), and solvency measured by Debt to Equity Ratio (DER) show no significant effect. These results indicate that companies with higher ROE, greater DAR, and those audited by Big Four accounting firms tend to complete their audit process more promptly. The study highlights that both financial performance and auditor characteristics play essential roles in determining audit timeliness. Overall, this research provides valuable insights for management, auditors, investors, and regulators to enhance the efficiency and reliability of financial reporting.  

This study aims to analyze the influence of profitability as proxied by Return on Equity (ROE), solvency as proxied by Debt to Equity Ratio (DER), and liquidity as proxied by Current Ratio (CR) on firm value as proxied by Price to Book Value (PBV) in the Indonesian food and beverage sector. The study focuses on the 2019-2023 period, a timeframe uniquely defined by the economic disruption of the COVID-19 pandemic and its initial recovery phase. The research method employed is a quantitative approach using multiple linear regression analysis. The sample consists of 10 companies listed on the Indonesia Stock Exchange (IDX), selected through a purposive sampling technique, resulting in 50 firm-year observations. The results indicate that both partially and simultaneously, the variables of profitability, solvency, and liquidity have a significant positive influence on firm value. This finding suggests that during a period of systemic crisis, the capital market places a valuation premium on companies that can demonstrate holistic and comprehensive signals of financial health. The novelty of this research lies in its contextualization of the dynamic role of financial ratios as crucial signals amidst an unprecedented economic shock. This study provides an empirical explanation for why investors prioritized stability and resilience, thereby reconciling conflicting findings in prior literature regarding the impact of liquidity on firm value.

This study aims to examine public minibus drivers in Medan from the perspectives of citizenship and liberalism. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation. The results show that public minibus drivers enjoy individual freedoms, such as determining their working hours, choosing their rest times, and competing for passengers. This freedom is seen as a form of self-sovereignty in line with the principles of liberalism. However, this freedom also gives rise to contradictions, namely economic uncertainty, the burden of daily deposits, and the absence of social security and legal protection. The emergence of application-based transportation services further exacerbates the gap, as angkot drivers feel they experience inequality in terms of access to technology, regulations, and government support. This condition demonstrates the weak role of the state in guaranteeing their citizenship rights, especially those related to welfare and job protection. Thus, this study emphasizes that the principle of freedom in liberalism cannot be separated from the state's responsibility to achieve social justice. More equitable policies, technological support, and social protection for public minibus drivers are important steps to ensure that individual freedom is in line with citizenship rights.

Audit tenure, and financial distress in the audit report lag of companies in the property and real estate subsector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Operational efficiency is then measured using the BOPO ratio. Audit tenure is measured by assigning a score of 1 if the company’s auditor is consistent and adding +1 whenever each year continues and returning 0 if there is a replacement auditor. Financial distress is then calculated using the Grover model, and audit report lag is calculated based on the difference in days between the audit report date and the financial statements. Company size is measured by Ln (Total Assets). Furthermore, the method used in this study is quantitative with a purposive sampling technique analyzed using multiple linear regression and moderated regression analysis. Operational efficiency hazards have a positive and significant effect on audit report lag, meaning that in this case the BOPO ratio has a high probability of being related to delays in longer audit reports. Audit tenure does not have an effect on audit report lag. Furthermore, financial distress has a negative and significant effect, indicating that companies experiencing lower financial difficulties tend to have a shorter audit report lag. Company size strengthens the influence of operational efficiency on audit report lag. Company size also does not moderate the relationship between audit tenure and report lag. Company size weakens the effect of financial distress on audit report delays. These findings demonstrate the importance of maintaining timely audit reporting for investors in decision-making. This study contributes to the literature on auditors and future research.

The progressive dynamics of the Indonesia Stock Exchange (IDX) encourage accurate and optimized financial statement audits. Every listed company is required to prepare financial statements in accordance with accounting standards and have them verified by independent auditors registered with the capital market authority. Auditing for publicly listed companies demands high responsibility, motivating firms to improve professional standards, including maintaining timeliness in audit reporting. One of the sectors under focus is the oil, gas, and coal subsector, where some companies experience delays in financial reporting, known as audit delay. Factors influencing these delays include firm size and solvency. This study aims to analyze the effect of firm size and solvency on audit delay in companies within the oil, gas, and coal subsector listed on the IDX from 2021 to 2024. The study sample consists of 13 companies meeting the research criteria during this period. Purposive sampling was employed, and data were analyzed using classical assumption tests and multiple linear regression with SPSS version 27. Results indicate that firm size has a significant negative effect on audit delay, while solvency does not have a significant partial effect. Simultaneously, firm size and solvency significantly influence audit delay, suggesting that both variables collectively affect the timeliness of financial statement submission.

This study aims to find out whether the influence of leadership style, work motivation, and the provision of work compensation on efforts to increase employee loyalty of the Special Region of Yogyakarta (DIY) Post Office. The type of research used in this study is a quantitative research approach. The research conducted sampling at the Special Region Post Office of Yogyakarta. The sampling technique is using the Nonprobability Sampling technique with a saturated sampling approach. The sample used was 56 respondents. The data collection method used a questionnaire that had been tested for validity, reliability, classical assumption test, multiple linear analysis, hypothesis test and determinism coefficient. The data was analyzed using SPSS version 25. The results of the study showed that partially the variables of leadership style had a positive and insignificant effect on the variables of employee loyalty, partially the variables of work motivation had a positive and insignificant effect on employee loyalty, and partially the work compensation had a positive and significant effect on employee loyalty. At the same time, it was shown that the variables of leadership style, work motivation, and work compensation had a positive and significant effect on the loyalty variables of employees of the Special Region of Yogyakarta Post Office.

This study aims to analyze the influence of green financing, industrialization level, and fossil energy consumption on carbon emissions in Indonesia for the period 2018–2023. The method used is multiple linear regression with the Ordinary Least Squares (OLS) approach based on time series data. The dependent variable used is carbon emissions, while the independent variables include green financing, industrialization level, and fossil energy consumption. The results of the analysis show that both simultaneously and partially, the three independent variables do not have a significant effect on carbon emissions. The coefficients of green financing and industrialization tend to be positive, while fossil energy consumption is negative, but all are not statistically significant. These findings indicate that green financing policies, industrial development, and fossil energy consumption during the study period have not had a significant impact on carbon emissions in Indonesia. This study recommends the need to extend the observation period, add relevant variables such as the renewable energy mix, and optimize the implementation of green energy and financing policies to support carbon emission reduction in the future.