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This study examines the influence of technology utilization, records management, infrastructure, and training on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of Batam City. A quantitative approach with an associative design was employed to identify relationships between variables and measure their effects. The study involved 89 employees as respondents using a saturated sampling method to ensure all members of the population were included. Data were collected through structured questionnaires and analyzed using multiple linear regression along with F-test and t-test to assess both simultaneous and partial effects. The findings reveal that all independent variables simultaneously have a significant impact on employee performance, while individually technology, records management, infrastructure, and training also demonstrate significant positive effects. These results indicate that the effective use of digital systems, well-organized archival practices, adequate and supportive facilities, and continuous training programs play a crucial role in enhancing employee performance and productivity, as well as improving efficiency, accuracy, and overall organizational effectiveness. The study suggests that organizations should strengthen technological implementation, improve document management systems, provide sufficient work facilities, and conduct sustainable training programs to achieve optimal and long-term organizational outcomes.

This study examines the influence of work discipline, employee motivation, and work environment on employee performance at the Office of Women Empowerment, Child Protection, Population Control, and Family Planning (DP3AP2KB) of Batam City. The research applies a quantitative approach with an associative design to determine the relationship and influence among variables. Data were collected from all employees using a structured questionnaire that had been tested for validity and reliability to ensure the accuracy of the research instrument. The analysis technique used is multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that work discipline, motivation, and work environment collectively contribute significantly to improving employee performance. Individually, each variable also shows a meaningful and positive effect, reflecting the importance of both internal and external factors in shaping employee outcomes and productivity. These results imply that strengthening discipline, enhancing employee motivation, and creating a supportive, comfortable, and conducive work environment are essential strategies for improving organizational performance and achieving institutional goals effectively. Therefore, organizations are encouraged to implement policies and programs that support employee development, maintain a positive work atmosphere, and improve overall work quality in a sustainable manner.

This study aims to analyze the influence of entrepreneurship education and motivation on students' entrepreneurial interest. The background of this study is based on the low interest of students in entrepreneurship despite having received entrepreneurship education at university. This study uses a quantitative approach with an associative method. The study population was students of the Management Study Program, Class of 2022, STIE Bina Karya Tebing Tinggi, with a purposive sampling technique in accordance with certain criteria determined by the researcher. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that motivation has a positive and significant effect on entrepreneurial interest, while entrepreneurship education has no significant effect partially. However, simultaneously, both variables have a significant effect on entrepreneurial interest. The coefficient of determination shows that the variables of entrepreneurship education and motivation can explain 54.8% of entrepreneurial interest, while the remainder is influenced by other factors outside the study. The implications of this study emphasize the importance of increasing motivation and strengthening more practical entrepreneurship learning to be able to encourage student interest in entrepreneurship.

This quantitative study examines the influence of information quality, work engagement, and leadership style on decision making effectiveness among employees of a manufacturing company. Data were collected from 100 respondents using accidental sampling technique. Multiple linear regression analysis revealed that all three independent variables simultaneously affect decision making effectiveness. Partially, information quality, work engagement, and leadership style each have significant positive effects on decision making effectiveness. Leadership style demonstrates the strongest influence, followed by information quality and work engagement. The regression equation indicates positive contributions from all predictors. The coefficient of determination shows that the three predictors collectively explain a substantial portion of variance in decision making effectiveness. Findings suggest manufacturing companies should prioritize transformational leadership development programs, conduct information system audits, and implement work engagement initiatives to enhance decision making effectiveness. Future research should expand to other industries, add organizational culture variables, and employ longitudinal designs.

This study aims to analyze the effect of financial literacy and lifestyle on financial management of students of the Management Study Program at Universitas Pamulang. This research uses a quantitative method with an associative approach, with data collected through questionnaires distributed to 160 respondents. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, simple and multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The results show that partially financial literacy has a positive and significant effect on financial management with a t-value of 7,161 > t-table 1.975 and a significance value of 0.000 < 0.05, while lifestyle also has a positive and significant effect with a t-value of 6,881 > t-table 1.975 and a significance value of 0.000 < 0.05. Simultaneously, financial literacy and lifestyle have a significant effect on financial management with an F-value of 853.671 > F-table 3.05 and a significance value of 0.000 < 0.05. The coefficient of determination of 0.916 indicates that 91,6% of the variation in students’ financial management is explained by financial literacy and lifestyle, while the remaining 8,4% is influenced by other factors outside this study.

This study aims to examine the effect of Asset Structure, Profitability and Sales Growth on Capital Structure at PT Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2014-2024 period, both partially and simultaneously. Asset structure is measured by total assets, profitability is measured by return on assets, sales growth is measured by sales growth, and capital structure is measured by debt to equity ratio. This study is a quantitative study with an associative approach. The data used in this study are the balance sheet and income statement of PT. Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2014-2024 period. The method used in this study is multiple linear regression analysis techniques, classical assumption tests, t-tests, f-tests and coefficients of determination processed using the SPSS 26 program. The results of the study show that asset structure does not affect capital structure with a calculated t value of 2.288 t table 2.365. Sales growth does not affect the capital structure with a calculated t value of -0.203 < t table 2.365. And simultaneously, Asset Structure, Profitability and Sales Growth have an influence on the Capital Structure of the Company PT Industri Jamu Dan Farmasi Sido Muncul Tbk. Proven from the results of the f test, the calculated f value is 8.083 > f table of 4.35 and the sig value is 0.011 < 0.05.

This study aims to compare the performance of Multiple Linear Regression (MLR) and Random Forest Regression (RFR) in predicting student performance based on academic scores. Student performance is defined as the average of math scores, Reading Scores, and writing scores. This study uses a quantitative approach with a comparative design based on predictive modeling. The data used is secondary data from the Student Prediction dataset obtained through the Kaggle platform, which was processed using the Python programming language through the Google Colab platform. The analysis stages included the formation of performance variables, the separation of training and test data with a ratio of 80:20, model training, and evaluation using the Mean Squared Error (MSE), Mean Absolute Error (MAE), and coefficient of determination (R²) metrics. The results show that the Multiple Linear Regression model produced an MSE value of 2.74 × 10⁻²⁸, an MAE of 1.51 × 10⁻¹⁴, and an R² of 1.000. Meanwhile, Random Forest Regression produced an MSE of 0.296, an MAE of 0.375, and an R² of 0.998. These findings indicate that both models have a very high level of accuracy, but Multiple Linear Regression provides the best performance. This is due to the strong linear relationship between the input variables and the target variables formed directly from the combination of academic values. Thus, the linear regression model is proven to be more suitable for use in data structures that have simple linear relationships compared to ensemble-based models.

This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.

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 analyze the influence of financial knowledge, financial attitudes, and self-control on personal financial management among students of the Management Study Program at the Faculty of Economics, Universitas Kristen Indonesia Toraja, class of 2022. The research uses a quantitative approach, distributing questionnaires to 83 respondents selected through the Slovin formula. The data is analyzed using multiple linear regression, as well as validity, reliability, classical assumption, and hypothesis testing. The results show that financial knowledge has a positive and significant effect on personal financial management, while financial attitudes and self-control do not have a significant partial effect. However, simultaneously, the three independent variables have a significant impact on the students' personal financial management. These findings suggest that students' personal financial management is influenced by a combination of financial understanding, attitudes toward money management, and the ability to control their financial behavior. This indicates the importance of enhancing financial knowledge as a key factor in improving personal financial management among students, while attitudes and self-control need further attention to achieve better financial management.

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 examine the influence of shopping lifestyle, hedonic shopping value, and e-wallet on impulsive buying behavior among students of the Management Study Program at the Faculty of Economics, Universitas Kristen Indonesia Toraja. This research is quantitative in nature, using multiple linear regression analysis. The sample consisted of 80 respondents, determined using Slovin's formula and purposive sampling technique as the basis for selecting respondents deemed relevant to the research objectives. The results of the study indicate that, partially, shopping lifestyle significantly influences impulsive buying with a t-value of 3.608 and sig = 0.001, hedonic shopping value significantly influences impulsive buying with a t-value of 2.186 and sig = 0.032, and e-wallet significantly influences impulsive buying with a t-value of 3.043 and sig = 0.003. Simultaneously, all three independent variables significantly affect impulsive buying, with a significance value of 0.000 < 0.05. The coefficient of determination (R2) value of 0.223 indicates that the three independent variables explain 22.3% of the variation in impulsive buying behavior, while the remaining 77.7% is explained by other factors not investigated in this study. These findings suggest that shopping lifestyle, the value gained from shopping, and the convenience of digital transactions through e-wallets are triggers for unplanned buying behavior.

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.

This study aims to analyze the effect of training, motivation, and work environment on employee productivity at PT. Angkasa Pura Indonesia (Persero), Soekarno-Hatta International Airport. In the increasingly competitive aviation industry, improving human resources is essential to support company performance. The research employed a quantitative method with an associative approach. The sample consisted of employees selected using simple random sampling. The research instrument was a questionnaire tested for validity and reliability, and the data were analyzed using multiple linear regression. The results show that training, motivation, and work environment have a positive and significant effect on employee productivity, both partially and simultaneously. These findings indicate that better training programs, higher work motivation, and a more conducive work environment lead to improved employee productivity. The practical implication highlights the importance for management to strengthen continuous training programs, establish effective reward and incentive systems, and create a healthy work atmosphere. This study is expected to serve as a reference for PT. Angkasa Pura Indonesia (Persero) and other companies in the same sector in formulating human resource development strategies to enhance competitiveness

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 see whether financial distress, leverage, and profitability affect accounting conservatism in manufacturing companies in the food and beverage subsector listed on the IDX for the 2021–2024 period. The independent variables used are financial distress, leverage, and profitability, while the bound variables are accounting conservatism. Data processing was carried out using the SPSS version 26 program with multiple linear regression methods. Sampling used purposive sampling techniques with certain criteria so that 63 companies were obtained as a sample for four years of observation (2021–2024). Of the total 252 financial statement data, after the deletion of outlier data, the number of data used became 183. The results of the study show that simultaneously financial distress, leverage, and profitability affect accounting conservatism. Partially, these three variables also have a positive effect on accounting conservatism. In addition, these findings indicate that companies with financial pressures and certain levels of financial management tend to apply higher prudential principles in the preparation of their financial statements.

This study to analyze factors influencing taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Sragen Regency. Tax compliance is a crucial issue in state revenue, and understanding the factors that influence it is crucial for designing effective tax policies. The independent variables studied are taxpayer awareness, tax socialization, and the tax system, with PBB-P2 taxpayer compliance as the dependent variable. Data were collected from taxpayers in Sragen Regency and analyzed using multiple linear regression methods.   The results of the regression test indicate that not all hypothesized factors have a significant influence on tax compliance. Partially, the variables of taxpayer awareness and the tax system were shown to have a positive and significant influence on compliance with PBB-P2 payments. This indicates that the higher the taxpayer awareness and the better the tax system implemented, the higher the level of taxpayer compliance. Conversely, the variable of tax socialization was found to have no significant effect on taxpayer compliance. This finding suggests that the existing socialization program may not be effective or needs to be re-evaluated to achieve a more tangible impact.   Based on these findings, this study recommends that the local government and tax authorities in Sragen Regency focus more on increasing taxpayer awareness and continuously improving the tax system. Although the socialization program was not statistically significant, it is recommended to review the socialization strategy to make it more targeted and relevant to taxpayer needs. This is expected to improve taxpayer compliance with PBB-P2, which will ultimately have a positive impact on regional revenue.      

This study aims to analyse the significance of digital services, capital structure and growth opportunities on the financial performance of banks. The population of interest in this study comprises digital banks registered with the Financial Services Authority (OJK) between 2021 and 2023. The sample comprises 12 banks, selected using a non-probability sampling technique and a purposive sampling method. This is a quantitative study, with secondary data sourced from financial and annual banking reports. Multiple linear regression analysis was performed using the IBM SPSS Statistics version 24 computer program. The results of this study indicate that digital services have no significant effect on the financial performance of banks, while capital aspect and growth opportunities have a negative and significant effect on the financial performance of banks.

Penelitian ini bertujuan untuk menganalisis pengaruh komponen Supply Chain Management (SCM) yang terdiri dari Information Sharing, Long-Term Relationship, Cooperation, dan Process Integration terhadap kinerja operasional pada PT Batam City Mega Perkasa. Analisis data dilakukan dengan regresi linear berganda menggunakan bantuan program SPSS. Hasil penelitian menunjukkan bahwa Information Sharing, Cooperation, dan Process Integration berpengaruh signifikan terhadap kinerja operasional, sedangkan Long-Term Relationship tidak berpengaruh signifikan. Nilai koefisien determinasi (R²) sebesar 85,9% menunjukkan bahwa model memiliki kemampuan prediksi yang kuat. Temuan ini menegaskan pentingnya manajemen rantai pasokan yang efektif dalam meningkatkan kinerja operasional perusahaan.

This study aims to analyze and determine the optimal production capacity at Sekar Arum MSMEs to achieve maximum profit using the Linear Programming (LP) graphical approach. The research employed a quantitative method with a descriptive approach. The data used included primary data from interviews and observations, and secondary data from production and raw material records. The analysis was conducted by formulating a mathematical LP model consisting of an objective function and constraint functions based on the limited resources available to the enterprise. Data processing was carried out using POM-QM for Windows version 5 with the graphical method to identify the optimal solution point. The results indicate that the optimal production combination is 2 kilograms of red ginger and 3 kilograms of tamarind turmeric, yielding a maximum profit of Rp4,600,000 per production cycle. The implementation of Linear Programming proved effective in assisting MSME owners in making efficient production decisions, thereby enhancing profitability and the sustainable use of resources.