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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.

Flooding is one of the most recurrent natural disasters in Central Java Province, particularly during the rainy season. Diverse geographical characteristics, high rainfall intensity, and rapid urban development contribute to the region’s high vulnerability to flood hazards. According to the Central Java Statistics Agency, a total of 414 flood events and 407,784 affected victims were recorded between 2019 and 2021. This study aims to develop a web-based Geographic Information System (GIS) capable of mapping the spatial distribution and impact levels of floods across Central Java. The methodology includes collecting flood event data from the Central Java Statistics Agency, processing spatial data such as administrative boundary shapefiles, performing attribute integration between spatial and non-spatial datasets, and creating thematic maps using QGIS. The visualization outputs were exported into an interactive web format using the qgis2web plugin and subsequently integrated into a website developed with HTML, CSS, and JavaScript. The results show that the GIS system successfully visualizes flood-prone areas, identifies regions with high flood intensity, and enables users to explore detailed information through interactive digital maps. Additional website features—such as historical flood data, statistical summaries, and descriptive impact indicators—enhance the system's usefulness for disaster analysis. This study demonstrates the crucial role of GIS in supporting disaster mitigation, spatial planning, and policy evaluation related to flood management. Future research is recommended to incorporate more recent datasets and additional non-spatial variables such as rainfall intensity and floodwater depth to improve the system’s analytical accuracy and comprehensiveness.

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.

This study aims to examine the effect of green innovation on company value, with financial performance as a mediating variable, in the mining industry. This study uses a systematic literature review approach by examining various relevant previous studies. The results of the study indicate that green innovation plays a significant role in improving environmental performance and operational efficiency of companies, which in turn positively impacts financial performance. Good financial performance is a key factor in strengthening company value and stakeholder trust. These findings confirm that the implementation of green innovation not only supports environmental sustainability but also provides long-term economic benefits for mining companies. This study also found that companies that successfully implement green innovation tend to have a better image in the eyes of investors and the public, which contributes to increasing the company's market value. These findings confirm that the implementation of green innovation not only supports environmental sustainability but also provides long-term economic benefits for mining companies, strengthening their position in an industry that increasingly prioritizes sustainability and social responsibility.

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.  

The incidence of degenerative diseases, which are part of Non-Communicable Diseases (NCDs), remains a major cause of death worldwide and in many regions of Indonesia. Meanwhile, efforts to prevent degenerative diseases affecting the adolescent age group are still rare, such as the establishment of a Youth Posyandu, including in Sungai Duren Village. There is no health post that provides youth care services in Sungai Duren Village, while there are many teenagers living there (students under 21 years old) with various lifestyles that are at risk of degenerative diseases. This study aims to analyze the increase in adolescent knowledge about CERDIK between before and after the establishment of the Youth Posyandu in order to prevent degenerative diseases early. This study is a quasi-experimental study involving 30 adolescents by measuring the dependent variable of knowledge. The research instrument used is a questionnaire. Computerized data processing and analysis were conducted through descriptive statistical analysis and T-test analysis. The results showed a significant difference in respondents' knowledge of CERDIK before and after the establishment of the Youth Posyandu in Sungai Duren Village (p=0.000). This study indicates that structured health education can improve adolescents' understanding of CERDIK and can be used as an effective promotive and preventive strategy.

This study aims to examine and analyze the influence of auditor ethics, auditor competence, and audit risk on audit quality, with audit fees serving as a mediating variable. This research employs a quantitative associative approach with a casual explanatory design. Data were collected through a questionnaire survey administered to external auditors working at Public Accounting Firms (PAFs) in Surabaya, with a population of 55 firms. The sampling technique used was convenience sampling, resulting in 42 auditors as respondents with the characteristic of having worked at Public Accounting Firms in Surabaya for at least one year as of 2025. Data analysis was conducted using the Partial Least Square (PLS) method assisted by SmartPLS 4.0 software. The results indicate that auditor competence and audit risk have a positive and significant effect on audit fees, while auditor ethics does not have a significant effect. Furthermore, auditor ethics has a positive and significant effect on audit quality, whereas auditor competence, audit risk, and audit fees do not show a significant effect. In addition, audit fees are not proven to function as a mediating variable and therefore are unable to mediate the effects of auditor ethics, auditor competence, and audit risk on audit quality.

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.

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 was conducted to analyze the relationship between students’ learning motivation and their perception of mathematics with mathematics achievement among tenth-grade students at SMA Al Islam 1 Surakarta. Mathematics was chosen as the focus because it is often considered a subject that presents significant challenges for students, both in terms of conceptual understanding and in shaping positive attitudes toward learning. The study employed a correlational quantitative method, with the population consisting of all tenth-grade students and the sample limited to class X-9, comprising 36 students. The instruments used were a motivation questionnaire, a perception questionnaire, and mathematics learning outcomes obtained from mid-semester test scores. Data analysis included normality testing and Pearson correlation to identify the relationship among variables. The results indicated that learning motivation did not have a significant correlation with mathematics achievement. In contrast, students’ perception of mathematics showed a significant correlation with their academic performance. These findings suggest that students’ positive perceptions of mathematics can play a crucial role in supporting better academic achievement, while motivation alone may not guarantee higher performance. This study contributes to a deeper understanding of the factors influencing mathematics learning outcomes and provides a foundation for further research to develop more comprehensive tools for measuring motivation. Future studies are also encouraged to consider additional variables such as teaching strategies, parental involvement, and the overall learning environment in order to present a broader analysis of student success.

This research investigates the execution of data-informed and inclusive regional development planning within the Regional Development Planning Agency (Bappeda) of Sidoarjo Regency, concentrating on four analytical aspects: data integration and management abilities, the efficiency of participatory processes, technical and institutional obstacles concerning interoperability, and capacity-building strategies for facilitators tasked with translating public aspirations into planning priorities. The study is positioned within the national framework to establish evidence-based and participatory planning in reaction to the growing complexity regional development. Despite Bappeda Sidoarjo implementing multiple data platforms and participatory channels such Musrenbang forums, online submission systems, and sector-specific information systems the results indicate that issues like data fragmentation, insufficient digital literacy, and ineffective follow-up mechanisms continue to impede planning effectiveness. Employing qualitative methodology that includes in-depth interviews, observation, and document review, the research reveals that data integration has not reached single source of truth because of the lack of a cohesive data architecture and compatible standards among government entities. Participatory methods have increased inclusivity, but the quality of proposals and verification processes is still variable, hindering the incorporation of grassroots feedback into planning priorities. Moreover, the ability of facilitators the subdistrict and village levels is crucial in determining the quality of the compiled proposals. The research ends by highlighting the importance of improved data governance, increased actor capability, revised participatory processes, and clear follow-up mechanisms. Suggestions encompass constructing a unified data framework, offering ongoing technical training, standardizing digital Musrenbang processes, and establishing publicly available proposal-tracking system integrated within the yearly planning cycle.

Brake discs are one of the motorcycle spare parts that function to connect and reduce speed when the motorbike is moving, although very simple, this spare part is part of the braking system and has a very important role, without braking it will endanger the driver and other road users. To determine the hardness of the motorcycle brake disc on two original brake discs and variation brake discs on the Yamaha Vision sport motorbike by conducting Rockwell hardness tests on the original and variation brake discs with 10 test variable points. The results obtained for the average value at the level of hardness on the original disc sample are 55.1 HRC and the average value on the variation disc sample is 44.6 HRC, and the conversion hardness value from the Rockwell test. For Brinell testing and tensile testing from the results of Rockwell hardness testing, the average Brinell and tensile test values ​​were converted from the test site with the average Brinell conversion results for the original disc being 575 HBS, while the average variation disc value was 417.1 HBS, the conversion tensile test value with the results on the original disc was 1626 N/mm² and the variation disc was 1427 N/mm² with 10 variable point Rockwell testing and the conversion value of the Brinell hardness test and the original disc tensile test value was still greater than the variation disc tensile test value.

This study aims to examine the role of transformational leadership in enhancing innovative work behavior through organizational learning readiness and knowledge sharing behavior as mediating variables among employees of Brighton Real Estate Spazio Surabaya. Employing a quantitative explanatory research design, data were collected through questionnaires distributed to 98 employees of Brighton Real Estate Spazio Surabaya. Data were analyzed using the Smart-PLS 3.2 software for hypothesis testing. The findings indicate that transformational leadership has a positive and significant effect (β = 0.311) on organizational learning readiness, and a positive and significant effect (β = 0.333) on knowledge sharing behavior. Organizational learning readiness also positively and significantly affects knowledge sharing behavior (β = 0.359). However, transformational leadership shows a negative and insignificant effect (β = −0.033) on innovative work behavior, while organizational learning readiness exhibits a positive but insignificant effect (β = 0.167) on innovative work behavior. Interestingly, knowledge sharing behavior demonstrates a negative and significant effect (β = −0.514) on innovative work behavior.

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 use of e-wallets is increasing in Indonesia, especially during the Covid-19 pandemic. The most popular digital wallets in Indonesia, such as Go-Pay, OVO, ShopeePay, Dana, and LinkAja, have adapted the mobile banking system, making it easy for users to download the app through the Play Store or App Store. According to Insight Asia, DANA is ranked third in terms of number of users after Gopay and OVO, with 221 respondents from major Indonesian cities. As an e-wallet platform created by PT Espay Debit Indonesi Koe Indonesia in 2018, DANA, as a local company, attracts people's interest and has become a popular choice. This study aims to identify the relationship and influence between Perceived Usefulness and Perceived Ease of Use on Decision to Use E-wallet, especially DANA, with Intention to Use E-wallet as an intervention variable. Through regression tests, the research findings show that Perceived Usefulness and Perceived Ease of Use have a positive and significant effect on Intention to Use DANA, and Intention to Use DANA has a significant effect on Decision to Use DANA. Intention to Use E-wallet mediates the relationship between Perceived Usefulness and Perceived Ease of Use with Decision to Use DANA. This result is obtained by looking at the results of statistical processing, where the p-value <0.005. These findings imply that the perceived usefulness and ease of use of the DANA application has the potential to encourage user interest in using e-wallets, which in turn can influence users' decisions to adopt DANA as an electronic payment method.

This study is intended to identify the impact of Online Customer Reviews and Product Quality Perceptions on Skintific Purchase Decisions on TikTok Shop. This study applies a quantitative approach through causal methods. Involving 96 respondents who have purchased and used Skintific products on the platform. Data analysis was carried out through the stages of classical assumption tests (normality, multicollinearity, and heteroscedasticity), and used multiple linear regression to test the research hypothesis. The findings show that online customer reviews and product quality perceptions have a positive and significant influence on purchase decisions, both when tested individually and together. The adjusted coefficient of determination (Adjusted R²) reaches 0.875, which means that 87.5% of the variation in purchase decisions can be explained by the two independent variables, while the remaining 12.5% is influenced by external elements outside of this model. Among the two variables studied, Online Customer Reviews were proven to have a dominant influence on Purchase Decisions, with a higher Beta value than Product Quality Perception. This conclusion emphasizes that positive reviews from customers and a good view of product quality are the main drivers for consumers to purchase Skintific products on TikTok Shop. Thus, companies are advised to maintain product reputation through consistent quality as well as optimize digital communication strategies based on customer reviews to improve consumer purchasing decisions.

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.

This study aims to examine the effect of accounts payable, profitability, and Other Comprehensive Income (OCI) on audit fees in FMCG Food & Beverage companies listed on the Indonesia Stock Exchange for 2020–2024. A quantitative method using multiple linear regression was applied, supported by classical assumption tests including normality, multicollinearity, and heteroscedasticity tests which indicated that the model is statistically valid. The regression results show that accounts payable significantly affects audit fees (sig 0.002), while profitability (sig 0.286) and OCI (sig 0.064) have no significant partial effect. Simultaneously, all variables significantly influence audit feeswith an F-test value of 0.000. The coefficient of determination (R²) of 0.576 indicates that 57.6% of audit fee variation is explained by the independent variables. These findings highlight that company risk, reflected in higher accounts payable, is the primary determinant of audit fees in the FMCG sector.

This study aims to determine the cost of production for Sa'dan woven fabric using two cost calculation methods, namely full costing and variable costing. These methods are applied to analyze the cost differences involved in the production process. Data were collected through observation and direct interviews with the weavers. Based on the research findings, the cost of production per sheet of woven fabric using the full costing method is Rp 316,800, which includes the costs of raw materials, labor, and production overheads. In contrast, the calculation using the variable costing method results in a lower production cost, amounting to Rp 314,690. Additionally, the uncertainty in the production quantity also affects the cost incurred. The higher the production quantity, the greater the cost incurred, which impacts the setting of selling prices and the desired profit by the weaver. Therefore, it is important for the weavers to consider efficiency in production planning in order to optimize costs and maximize profits. By understanding the differences between these two methods, the weavers are expected to make more accurate pricing decisions based on the current production conditions, ensuring better business sustainability.  

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.