Publication Search

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.

This study aims to analyze the effect of strengthening the Pancasila Student Profile on the development of students' character in Social Science (IPS) subjects at Madrasah Aliyah Alkhairat Bolangitang Barat. Strengthening the Pancasila Student Profile has become a key focus in the implementation of the Merdeka Curriculum, which emphasizes the development of values such as religiosity, mutual cooperation, creativity, independence, global diversity, and critical thinking in students. This research uses a quantitative approach with a survey method, distributing questionnaires to 57 students. Data analysis was performed using simple linear regression with the help of SPSS to determine the contribution of the Pancasila Student Profile Strengthening variable (X) to students' character development (Y). The results show the regression equation Ŷ = 53.782 + 0.586X, indicating that every 1% increase in variable X will raise variable Y by 0.586. The positive regression coefficient indicates a significant and positive relationship between the two variables. The R Square value of 0.533 suggests that 53.3% of the variation in students' character is explained by strengthening the Pancasila Student Profile, while 46.7% is influenced by other factors outside the study. Thus, it can be concluded that the implementation of the Pancasila Student Profile Strengthening program plays an important role in improving students' character in IPS learning.

This study aims to analyze the influence of work discipline, work motivation, and incentive provision on employee performance in the production department of PT Wonojati Wijoyo. The study employed an associative quantitative approach, with 65 respondents selected using a purposive sampling technique. Data were collected through a five-point Likert-scale questionnaire that passed validity and reliability tests. The data were analyzed using multiple linear regression with SPSS version 29, including classical assumption tests, t-test, F-test, and the coefficient of determination (R²). The results show that work discipline has a positive and significant effect on employee performance, while work motivation and incentive provision have no significant effect. However, simultaneously, the three variables significantly affect employee performance, with a coefficient of determination of 77.9%, indicating that the remaining 22.1% is influenced by other factors not included in the model. These findings highlight the importance of implementing human resource management policies that balance discipline, reward systems, and motivation programs to improve employee performance sustainably.

This study is grounded in the importance of equipping prospective teachers with professional competencies required in the digital era. The Kampus Mengajar program provides students with practical teaching experiences through direct involvement in schools, while mastery of TPACK is essential for designing instruction that aligns with contemporary educational demands. The purpose of this research is to examine the influence of participation in the Kampus Mengajar program and TPACK mastery on the teaching readiness of students in the Faculty of Pedagogy and Psychology at Universitas PGRI Wiranegara. The study adopts the TPACK framework, which integrates content, pedagogy, and technology. Using a quantitative associative design, the research involved 86 respondents from cohorts 5 to 8 of Kampus Mengajar participants. Data were analyzed through multiple linear regression. The findings indicate that participation in the Kampus Mengajar program has a positive and significant effect on teaching readiness (t = 3.132 > t-table 1.989; sig. = 0.002). Likewise, TPACK mastery significantly influences teaching readiness (t = 8.520; sig. = 0.000). Simultaneously, both variables show a significant effect on teaching readiness (F = 103.752 > F-table 3.105; sig. = 0.000). The study concludes that engagement in Kampus Mengajar and TPACK competence, both individually and jointly, contribute to preparing students for the teaching profession. These results highlight the need for higher education institutions to strengthen practical programs and foster the integration of pedagogy and technology in teacher education.

Taxes serve as the primary source of state revenue and a crucial component in financing national development through the State Budget (APBN). This study examines the determinants of individual taxpayer compliance within the Klaten Primary Tax Office (KPP) in Central Java, with particular emphasis on the influence of awareness, comprehension of regulations, and understanding of tax sanctions. The research method uses a quantitative associative approach. Primary data were obtained by distributing questionnaires to 100 respondents using a nonprobability sampling technique, using the accidental sampling method. The data was analyzed using multiple linear regression with the help of SPSS software. The results show that awareness, understanding of regulations, and comprehension of tax sanctions have a statistically significant effect on individual taxpayer compliance, both partially and simultaneously. The adjusted R value illustrates the model's ability to explain the data at 64.7%. To improve taxpayer compliance, tax authorities are advised to routinely conduct sustainable and easily accessible tax education programs, enforce tax sanctions consistently and transparently, and be supported by awareness campaigns for taxpayers in fulfilling their responsibilities to the state.

Tujuan dari penelitian ini adalah untuk melihat bagaimana peran influencer dan social media marketing berdampak pada minat mahasiswa manajemen universitas pembangunan panca budi medan untuk membeli sandal crocs. Studi ini termasuk dalam kategori kuantitatif asosiatif. Penelitian ini melibatkan 5.695 mahasiswa Manajemen dari Universitas Pembangunan Panca Budi Medan angkatan 2023 dan 2024 yang mengenal sandal Crocs. Penelitian ini menggunakan teknik purposive sampling dan rumus Slovin untuk memilih 99 responden yang berusia 18-25 tahun dari Program Manajemen Prodi di Universitas Pembangunan Panca Budi. Data primer dan data sekunder dikumpulkan melalui studi kepustakaan dan kuesioner dengan skala Likert. Uji validitas dan reliabilitas dilakukan pada semua item pernyataan; variabel peran influencer (X1), social media marketing (X2), dan variabel minat beli (Y) dinyatakan valid dan reliabel; regresi linear berganda, uji parsial (T), uji simultan (F), dan koefisien determinasi (R2). Uji asumsi klasik data digunakan dalam penelitian ini. Menurut Analisis Regresi Linear Berganda variabel peran influencer (X1) dan social media marketing (X2), ada korelasi positif antara minat beli (Y). Menurut hasil uji parsial (uji T), peran influencer (X1) memiliki pengaruh positif dan signifikan terhadap minat beli (Y), dengan nilai t hitung 3,184 dan signifikansi 0,002 (kurang dari 0,05). Social media marketing (X2) juga memiliki pengaruh positif dan signifikan terhadap minat beli (Y), dengan nilai t hitung 3,113 dan signifikansi 0,002 (kurang dari 0,05). Menurut hasil uji simultan (uji F), variabel peran influencer (X1) dan social media marketing (X2) secara bersama-sama memiliki pengaruh signifikan terhadap minat beli (Y), dengan nilai f hitung sebesar 5,717 dan signifikansi 0,005 (kurang dari 0,05). Variasi dalam minat beli (Y) sebesar 62,0% disebabkan oleh variabel peran influencer (X1) dan social media marketing (X2). Faktor-faktor lain yang tidak dibahas dalam penelitian ini memengaruhi 38,0% variasi dalam minat beli (Y).

This study aims to analyze the influence of emotional intelligence, work discipline, and job commitment on employee productivity at DP3AP2KB Kota Kediri. The research employed a quantitative approach with a population of 45 employees, all of whom were included as the sample using a saturated sampling technique. The research instrument was a five-point Likert-scale questionnaire tested for validity and reliability. Data were analyzed using multiple linear regression with the aid of SPSS version 25, preceded by validity, reliability, and classical assumption tests (normality, multicollinearity, and heteroscedasticity). The results indicate that emotional intelligence has a significant partial effect on employee productivity, while work discipline and job commitment show no significant effect. However, simultaneously, the three independent variables significantly affect productivity with an Adjusted R² value of 0.846. These findings highlight that emotional intelligence is the dominant factor influencing productivity, whereas work discipline and job commitment function more as basic requirements already embedded within bureaucratic systems. The practical implication of this study suggests the need for soft skill development programs, emotional management training, and the improvement of employees’ interpersonal skills to enhance productivity in the public sector.

This study aims to identify the effect of leverage, solvency, company status, and company age on voluntary disclosure in the annual reports of IDXV30 issuers listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The independent variables used are leverage, solvency, company status, and company age. The dependent variable in this study is voluntary disclosure. This study uses a quantitative approach. This study focuses on the population of IDXV30 issuers listed on the Indonesia Stock Exchange in the period 2021-2023. This study uses a purposive sampling method with a total sample of 16 companies. Data analysis in this study was conducted using multiple linear regression techniques, which were operated with the IBM SPSS version 26 program. The results of this study indicate that partially, leverage and solvency have an effect on voluntary disclosure. Partially, company status and company age do not have an effect on voluntary disclosure. Simultaneously, leverage, solvency, company status, and company age influence voluntary disclosure.

This study assesses the influence of organizational culture, physical work environment, and non-physical work environment on employee performance at UD. Sumber Rejeki. Organizational culture is understood as the values, norms, and patterns of behavior agreed upon by members. The physical work environment refers to tangible conditions such as layout, lighting, and cleanliness. The non-physical work environment relates to the psychological climate and social relationships in the workplace. The research design is quantitative with a census or saturated sample technique. All 32 employees were respondents. The instrument was compiled using a Likert scale. The data were processed using SPSS 25. The analysis stages included validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test for partial effects, f-test for simultaneous effects, and the coefficient of determination R². The partial test results showed that organizational culture did not have a significant effect on employee performance. Conversely, the physical work environment and non-physical work environment had a positive and significant effect. The simultaneous test confirmed that the three variables together had a positive and significant effect on performance. These findings indicate that improvements in physical aspects such as room comfort, equipment, and safety standards, as well as strengthening non-physical aspects such as supervisor support, role clarity, and communication, are more directly related to performance improvement than existing cultural characteristics. In practical terms, management needs to prioritize programs to improve the physical work environment and psychological climate, accompanied by periodic evaluations so that the impact can be measured against performance indicators.