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This study aims to analyze the influence of work discipline and work motivation on employee performance at Bank Sulutgo Tondano. The research method used is a quantitative approach with multiple linear regression analysis. The population in this study consists of all 76 employees of Bank Sulutgo Tondano, and the sample was obtained using a saturated sampling technique. Data collection was carried out through questionnaires. The results of the study indicate that partially, work discipline has a positive and significant effect on employee performance, and work motivation also has a positive and significant effect on employee performance. Simultaneously, work discipline and work motivation have a significant effect on employee performance, with a coefficient of determination of 44.4%, indicating that these two variables are able to explain the variation in employee performance. Meanwhile, 55.6% is influenced by other factors outside the scope of this study. Therefore, it can be concluded that improving work discipline and work motivation will have an impact on employee performance at Bank Sulutgo Tondano.  

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.

Significant changes occurring today are characterized by technological disruption, demographic shifts, globalization, and economic instability. The combination of these factors creates complex challenges for human resources (HR) in adapting and enhancing their capabilities. The purpose of this study was to examine the relationship between organizational commitment and perceptions of transformational leadership style with Organizational Citizenship Behavior of teachers in Surabaya. The research subjects were 397 teachers in Surabaya, East Java. The sampling technique used was purposive sampling. Data was collected through scale filling using Google Forms. The measurement instruments in this study were the Organizational Citizenship Behavior Scale, the Organizational Commitment Scale, and the Transformational Leadership Style Perception Scale. The data analysis used multiple linear regression analysis. The results showed that there was a significant positive relationship between organizational commitment and perceptions of transformational leadership style with Organizational Citizenship Behavior. The higher the organizational commitment and perceptions of transformational leadership style, the higher the Organizational Citizenship Behavior among teachers. There was a significant relationship between organizational commitment and Organizational Citizenship Behavior, and there was also a significant positive relationship between perceptions of transformational leadership style and Organizational Citizenship Behavior. The higher the perceptions of transformational leadership style, the higher the Organizational Citizenship Behavior among teachers.

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.

Presidential Instruction Number 1 of 2025 concerning State Expenditure Efficiency gave rise to a fiscal paradox at the beginning of the new administration, with a cut of Rp306.69 trillion facing a 17.9% APBN deficit for flagship programs such as Free Nutritious Meals, which triggered doubts about public trust, especially students at the University of Jambi affected by the BOPTN adjustment. This study analyzes the influence of student perceptions on the dimensions of effective-efficient (X1) and transparent-accountable (X2) policies on public trust (Y) as an indicator of government legitimacy. A quantitative survey approach was applied to 400 active students at the University of Jambi (proportional random sampling using the Slovin e=0.05 formula), with SPSS multiple linear regression analysis after classical assumption testing, validity (r> r-table), and reliability (Alpha Cronbach's 0.920 (x1); 0.949 (x2); 0.918 (y)). The results show a significant simultaneous effect (F=200.951; sig=0.000), partial X1 is dominant (t=7.116; β=0.162; sig=0.000) and X2 is significant (t=5.532; β=0.110; sig=0.000), with R²=0.503 explaining 50.3% of the variation in trust. The findings confirm the theory of Easton (1965) and Weber (1947) that efficiency performance evaluation shapes trust, so it is recommended that a real-time APBN dashboard, transparent communication to regional PTNs, and fiscal literacy strengthen the legitimacy of good governance.

Income inequality and poverty continue to be major challenges in Indonesia's industrial areas, especially in DKI Jakarta, West Java, and Banten, although minimum wage policies continue to be developed as a form of protection for low-income workers. These policies theoretically serve as an instrument for income redistribution and improvement of labor welfare, but their effectiveness in reducing inequality and reducing poverty rates is still questionable, especially in areas with highly industrialized economic structures. This study aims to analyze the influence of income inequality, poverty rate, economic growth, and unemployment rate on the dynamics of the provincial minimum wage in the 2016–2023 period. The study used secondary data obtained from the Central Statistics Agency and analyzed using panel data regression to obtain a comprehensive empirical picture of the factors determining the minimum wage. The test results show that the Fixed Effect Model is the most suitable model for capturing variations between provinces and between times. Key findings reveal that poverty levels and economic growth have a significant influence on changes in the minimum wage, while income inequality and unemployment rates have no significant influence. The conclusion of the study emphasizes that the minimum wage policy is not effective enough in reducing income inequality and reducing poverty without the expansion of the formal sector, improving the quality of the workforce, and distributing economic growth more evenly between industrial areas.

Knowing about how the influence given by salary, incentives, and benefits on employee performance at the International King Bread Factory is the purpose of this study. The sample consisted of 47 respondents with a saturated sample method with the provision that the employees receive salary, incentives, and also benefits using multiple linear regression analysis. Based on the results of the study, it shows that the first hypothesis stating that Salary (X1) has a partial significant effect on employee performance is not proven and not true, this can be seen at a significant level of 0.723 which is above the tolerance value of 5% or 0.723> 0.05. The second hypothesis stating that Incentives (X2) have a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.048 which is below the tolerance value of 5% or 0.048 <0.05. The third hypothesis stating that Allowance (X3) has a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.000 which is below the tolerance value of 5% or 0.000 <0.05. Meanwhile, the fourth hypothesis stating that Salary (X1), Incentive (X2), and Allowance (X3) simultaneously have a significant effect on employee performance (Y) is also proven and true, this can be seen at a significant level of 0.001 which is below the tolerance value of 5% or 0.001 <0.05.

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.

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.

The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on auditor independence using quantitative research methods. Data were obtained through variable measurements using structured instruments which were then processed and analyzed using the SPSS application through validity tests, reliability tests, simple linear regression analysis, and t-tests to determine the significance of the influence between variables. The results of the study indicate that professional ethics has a positive and significant influence on auditor independence, where the stronger the application of ethical principles, the higher the level of auditor independence in carrying out their professional duties. The conclusion of this study confirms that the consistent application of professional ethics is a fundamental factor in maintaining auditor objectivity and preventing the recurrence of financial statement manipulation cases such as those that occurred at PT Garuda Indonesia Tbk.

This study aims to 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.

This study examines the determinants of green innovation and its impact on sustainable business performance among micro, small, and medium enterprises (MSMEs) in the Bandung Raya region of Indonesia. Specifically, the study analyzes the influence of environmental knowledge and market pressure on green innovation, as well as the effect of green innovation on sustainable performance. A quantitative approach was employed using data from 150 MSMEs, and structural relationships were tested through multiple regression analysis. All measurement instruments demonstrated high reliability (Cronbach’s Alpha 0.89–0.95) and validity (corrected item–total correlation > 0.80). The results reveal that environmental knowledge has the strongest positive and significant effect on green innovation (β = 0.728; p < 0.001), indicating that MSMEs with greater environmental awareness are more likely to adopt eco-friendly innovations. Market pressure also significantly influences green innovation (β = 0.257; p < 0.001), demonstrating the role of consumer expectations, competition, and green product trends in shaping sustainable business practices. Furthermore, green innovation has a very strong and significant impact on sustainable business performance (β = 0.847; p < 0.001), suggesting that eco-friendly practices enhance cost efficiency, customer satisfaction, firm reputation, and environmental outcomes. Overall, the study highlights the importance of combining internal awareness with external pressures to foster green innovation and strengthen sustainability among MSMEs. The findings provide theoretical contributions to green innovation and sustainability frameworks, while offering practical implications for MSMEs, policymakers, and business support institutions.

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 determine the extent to which motivation and work discipline affect employee productivity at CV. Langgeng Jaya. The study uses a quantitative descriptive approach with data collection techniques through distributing questionnaires. The study population includes all 80 employees of CV. Langgeng Jaya, with a sampling technique using Saturated Sampling. Data analysis was carried out through Multiple Linear Regression Tests and Hypothesis Tests with the help of the SPSS 27 program. The results of the study indicate that motivation has a significant influence on employee productivity partially, while work discipline does not have a significant influence. However, simultaneously, motivation and work discipline have been proven to have a significant influence on employee productivity. Therefore, CV. Langgeng Jaya is expected to prioritize increasing employee motivation through targeted programs and conducting evaluations and coaching on work discipline aspects, so that both factors can support each other in increasing overall productivity. This aims so that both factors can support each other in increasing overall employee productivity, creating a more productive work environment, and improving company performance in the long term.

This research investigates the effect of fundamental factors, namely the current ratio, debt to equity ratio, and return on equity on stock returns of mining firms listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The research highlights the utility of understanding a firm’s financial performance in guiding investment selection within the capital market. Although the mining industry contributes significantly to Indonesia’s economy, stock movements in this sector are often subject to uncertainty due to market fluctuations and commodity price volatility. This research utilizes secondary data from annual financial statements and stock price records of 51 IDX-listed mining companies over the study period. Panel data regression, combined with descriptive and quantitative statistical techniques, was employed using E-Views 12 software. The findings reveal that stock returns are significantly influenced by the current ratio, debt to equity ratio, and return on equity. These results provide useful insights for investors, financial analysts, and corporate management by emphasizing the function of fundamental indicators in assessing stock performance, particularly within the mining sector.

In the era of globalization and technological advancement, education must transform to develop students who are adaptive, critical, and have strong character. One innovation introduced by the government is the Merdeka Belajar (Independent Learning) Curriculum, which emphasizes competency, character, and project-based learning. This study aims to determine the effect of implementing the Merdeka Curriculum on the learning outcomes of Pancasila Education for Grade XI students at SMAN 1 Petir in the 2024/2025 academic year. A quantitative method with a survey approach was used, involving 80 student respondents. Data were collected through questionnaires and learning outcome tests, and analyzed using correlation and regression statistical techniques. The results show that the Merdeka Curriculum has a significant and positive effect on students’ PPkN learning outcomes, with a correlation coefficient of 0.766. This means better implementation of the curriculum leads to better student achievement. The curriculum contributes 58.7% to the learning outcomes, while the remaining 41.3% is influenced by other factors. The study concludes that the Merdeka Curriculum effectively enhances learning outcomes, particularly in character and 21st-century skills development.

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.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, especially in Bantul Regency, where they significantly contribute to the Gross Regional Product(GRDP) and job creation. Despite a rise in MSMEs numbers from 2021 to 2024, their long-term viability is hindered by issues like insufficient funding, inadequate accounting skills, and underutilization of e-commerce platforms. This research investigates how businesses, accounting knowledge, and e-commerce adoption impact MSME sustainability in Bantul Regency. Employing a quantitative method, it collected primary data via questionnaires from 100 MSME operators selected through purposive sampling. Analysis involved multiple linear regression. Findings indicated that business capital had no significant influence on sustainability, while accounting knowledge and e-commerce use positively and significantly boosted it. The R2 value of 29% show that these factors collectively explain 29% of MSME sustainability variance, with the remaining 71% attributed to external variables. The study highlights the need to enchane accounting education and digital tools to boost MSME competitiveness and resilience.

Background: Dietary adherence is a crucial component in the management of patients with chronic kidney disease (CKD) undergoing hemodialysis. Non-adherence may lead to metabolic imbalance, increased morbidity, and reduced quality of life.Objective: To identify factors associated with dietary non-adherence among patients with CKD undergoing hemodialysis at Imelda Hospital, Medan. Methods: A cross-sectional study was conducted among patients undergoing routine hemodialysis. Data were collected using structured questionnaires assessing knowledge, attitudes, and family support related to dietary adherence. Statistical analysis was performed using chi-square tests and logistic regression with a significance level of p < 0.05. Results: Knowledge, attitudes, and family support were significantly associated with dietary non-adherence (p < 0.05). Family support was identified as the most influential factor. Conclusion: Dietary non-adherence among hemodialysis patients is influenced by knowledge, attitudes, and family support. Strengthening patient education and family-centered nursing interventions is essential to improve dietary adherence.

This study aims to analyze the influence of self-discipline and burnout (Thīna-Middha) on active participation in religious activities among Buddhist adolescents aged 15–18 in Central Java. The approach used is quantitative with a survey method, and the sampling technique is cluster sampling. The instrument used is a semantic differential scale questionnaire to measure self-discipline, burnout, and active participation. Data analysis is performed using multiple linear regression to determine the influence of each variable on active participation. The results show that self-discipline has a positive and significant effect on active participation in Buddhist religious activities, while burnout has a negative and significant effect. These two variables contribute 41.1% to active participation in religious activities. These findings highlight the importance of self-discipline as a factor that drives active participation, as well as the negative impact of burnout on adolescents' involvement in religious activities. The implications of this study can be used as a basis for designing more effective and targeted programs for Buddhist adolescents, considering the factors of self-discipline and efforts to mitigate burnout. These programs need to be tailored to the spiritual and psychological needs of adolescents to enhance their active participation in religious activities.