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The purpose of this study was to determine the effect of macro fundamentals, micro fundamentals, financial performance, and company ownership on the value of companies with state ownership structures listed on the Indonesia Stock Exchange in 20219 to 2023. This research uses a quantitative descriptive approach using secondary data for independent and dependent variables. Data is obtained from financial reports, annual reports, and various online platforms including the Indonesia Stock Exchange website. This research targets all state-owned companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with six companies selected using the random sampling method. The results of hypothesis testing show that one independent variable has a significant influence on the dependent variable, while the other eight variables do not have a significant influence on firm value.

This research aims to determine the effect of salary, incentives and motivation on the performance of PT employees. Pan Pacific Jakarta Semarang Branch. The data used is primary data, namely data obtained through questionnaires distributed to PT employees. Pan Pacific Jakarta Semarang Branch The sampling used in this research was simple random sampling. The number of samples in this research was 62 employees from 162 populations by using the Slovin formula. Then the data collection method is through questionnaires and data analysis using SPSS which includes validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, F test, as well as hypothesis testing using the t test and R2. The research results are 1). Salary (X1) has a positive effect on employee performance (Y). This is proven by the calculated t value of 2.384 > t calculated 2.000 with a significance value of 0.020 < 0.05 (significant). 2). Incentives (X2) have no effect on employee performance (Y). This is proven by the calculated t value of 1.453 < t table 2.000 with a significance value of 0.152 > 0.05 (not significant). 3). The influence of motivation (X3) has a positive effect on employee performance (Y). This is proven by the calculated t value of 2.545 > t table 2.000 with a significance value of 0.014 < 0.05 (significant).

This research aims to determine the effect of Profitability and Leverage on Company Value in the Food and Beverage Industry listed on the Indonesian Stock Exchange in the Pre and Post Covid 19 Period. This research uses quantitative methods, with secondary data obtained from the annual financial reports of the food and beverage industry listed on the Indonesia Stock Exchange for the 2018-2022 period. The population and sample in this research are the top 5 food and beverage industry companies listed on the Indonesia Stock Exchange during the 2018 - 2022 period. The sampling technique used the purposive sampling method. The analysis methods are descriptive statistics, classical assumption testing, multiple linear regression testing and hypothesis testing. The research results show that the Profitability and Leverage variables do not have a partial positive effect on Company Value. Meanwhile, the Profitability and Leverage variables do not have a positive effect on Company Value simultaneously.

As an institution that has a crucial role in election supervision, Bawaslu Bali Province, it is important to pay attention to employee job satisfaction can affect the quality of supervision and efficiency of the work process. Employees who have greater satisfaction with their work tend to provide healthy and positive results for the organization. The existence of problems encountered related to the satisfaction of Bawaslu Bali Province employees in working, it is necessary to identify factors that contribute to employee job satisfaction. The purpose of this study was to determine Work Stress in Mediating the Impact of Workload on Job Satisfaction of Bawaslu Bali Province Employees. This research will be conducted at the Bali Province Election Supervisory Agency. The objects of research are workload, job satisfaction, and job stress. The population in this study were 35 employees of the Bali Province Election Supervisory Agency (Bawaslu). The sample in this study used the entire population, namely 35 employees of Bawaslu Bali Province. The data collection technique used was the survey method by distributing statements given to all employees. The data analysis technique used was Partial Least Square using SmartPLS software. The results of the hypothesis testing that had been carried out obtained the results that workload had a negative effect on job satisfaction. Workload has a positive and significant effect on work stress. Work stress has a negative effect on job satisfaction. Work stress mediates the effect of workload on job satisfaction. The agency can pay attention to the balance between workload, work stress management in order to increase employee satisfaction.    

This study aims to determine the effect of using the Two Stay Two Stray (TSTS) learning model on the listening skills of fifth-grade students. The research was conducted in classes VB and VC at UPT SDN 015 Sumber Sari, involving a total of 62 students, during the odd semester of the 2024/2025 academic year, specifically in July 2024. The study utilized a Non-Equivalent Control Group Design, involving two classes: VC as the experimental class with 32 students and VB as the control class with 30 students. In the experimental class, learning was conducted using the Two Stay Two Stray (TSTS) model, while in the control class, conventional teaching methods were applied. Students' listening skills were assessed through pretests and posttests in audio format, each consisting of 20 questions. The data collected were analyzed using normality tests, homogeneity tests, and hypothesis testing through the SPSS 24 application. The results showed that hypothesis testing using the t-test produced a significance value of 0.000 < 0.05, indicating that Ha was accepted and Ho was rejected. These findings suggest a significant effect of applying the Two Stay Two Stray (TSTS) learning model on students' listening skills. This improvement was evident from the average posttest scores, with the experimental class achieving an average of 83.48, higher than the control class's average of 71.74. Thus, this study confirms that the use of the Two Stay Two Stray (TSTS) model is effective in enhancing the listening skills of fifth-grade elementary school students.  

This study aims to describe the effect of the Project Based Learning model on the ability to write folk tales among fifth-grade elementary school students. The method used is a quasi-experimental design with a nonequivalent control group design. The subjects of this study were fifth-grade students of SD Negeri 06 Ladang Padi. The sample consisted of two classes: class VA as the experimental group and class VB as the control group. The experimental class implemented the Project Based Learning model, while the control class used a text-based teaching method. The students' ability to write folk tales was measured through a pretest and posttest administered to both groups using the same question, consisting of one item. The statistical data analyzed included normality tests, homogeneity tests, and hypothesis testing, processed using SPSS 23 software. The results showed that the hypothesis test produced a significance value of 0.00 < 0.05, indicating that Ha was accepted and Ho was rejected.The influence of the Project Based Learning model can be seen in the significant improvement in the experimental class. The improvement in students' ability to write folk tales was evidenced by the difference in the average posttest scores between the experimental and control classes. The experimental class achieved an average posttest score of 80.13, while the control class scored 60.12 on average. These findings demonstrate that the implementation of the Project Based Learning model significantly affects the ability to write folk tales among fifth-grade students at SD Negeri 06 Ladang Padi.

With the development of increasingly widespread information technology, many opportunities are created in the business environment. Various companies have implemented information technology to process their business activities. The Bun House Malang is no exception, which uses Instagram to conductmarketing activities online. This study aims to determine the effect of social media marketing and electronic word of mouth on purchasing decisions at The Bun House Malang. This research is a quantitative research. Using purposive sampling technique, questionnaires were distributed online to 100 consumers of The Bun House Malang. Analysis of the data used is multiple linear regression and hypothesis testing. The results of multiple linear regression analysis and hypothesis testing indicate that social media marketing and electronic word of mouth have an effect on buying decision. The results showed that social media marketing and electronic word of mouth had an effect on purchasing decisions at The Bun House Malang. Purchasing decisions can be improved through engaging content that requires consumer engagement and increasing the intensity of positive consumer experience reviews shared on social media. It is hoped that the company can improve the quality ofcontent Instagram and services provided so that consumers share positive reviews on social media so that consumers become loyal.

The purpose of this research is to determine the influence of accounting information systems, internal control systems and work motivation on employee performance at PT. Selalu Cinta Indonesia. The research location is at PT. Selalu Cinta Indonesia Semarang. Analysis tools use data reduction, presenting data, and verifying conclusions. The analysis method used is multiple linear regression. Hypothesis testing uses a 5% degree of freedom. The results of the reliability and validity tests show that all question items are reliable and the constructs are valid, besides that the regression meets the model fit. The research results showed that the Accounting Information System (X1) had a significant positive effect on employee performance (Y). Internal Control (X2) has a significant positive effect on employee performance (Y). Work motivation (X3) has a significant positive effect on employee performance (Y).  

Community service activities (PKM) are an integral part of the Tri Dharma, namely Teaching, Research and Community Service. This PKM activity is carried out by Lecturers routinely every semester which aims to contribute to the community in the application of knowledge needed to face very dynamic developments and changes in all aspects of life. The synergy and collaboration of academics and the community are expected to have a positive impact on both society and the University. Community service activities are inseparable from the other Two Dharmas, and involve all Academics, namely lecturers, students, education staff and alumni. Through PKM, the academic community can be present in the midst of society in order to help with various problems faced by the community. The community service activity (PKM) carried out in the even semester of the 2023/2024 academic year was the installation of a hole guard rail (Hole Guard Rail) for inspection or inspection of the lower part of the Test Vehicle which is often referred to as the Undercarriage of Vehicles. The motor vehicle test hole or tunnel is one of the facilities at the Motor Vehicle Testing UPT (PKB). The purpose of installing this Safety Rail is to implement Safety First, namely preventing cars or test vehicles from falling into holes or test tunnels and ensuring that services to the public using the service can run smoothly as expected. The construction of this Safety Rail uses two types of UNP profile steel (U channel), namely U channel 100 and 50. U channel 100 is for the safety rail or barrier while channel 50 is for the support pole or support for the Safety Rail. This steel construction is glued or tied with an Electric arc welding system (SMAW). The total cost of this construction is borne by the Head of UPT PKB, Maros Regency.

Community service activities (PKM) are an integral part of the Tri Dharma, namely Teaching, Research and Community Service. This PKM activity is carried out by Lecturers routinely every semester which aims to contribute to the community in the application of knowledge needed to face very dynamic developments and changes in all aspects of life. The synergy and collaboration of academics and the community are expected to have a positive impact on both society and the University. Community service activities are inseparable from the other Two Dharmas, and involve all Academics, namely lecturers, students, education staff and alumni. Through PKM, the academic community can be present in the midst of society in order to help with various problems faced by the community. The community service activity (PKM) carried out in the even semester of the 2023/2024 academic year was the installation of a hole guard rail (Hole Guard Rail) for inspection or inspection of the lower part of the Test Vehicle which is often referred to as the Undercarriage of Vehicles. The motor vehicle test hole or tunnel is one of the facilities at the Motor Vehicle Testing UPT (PKB). The purpose of installing this Safety Rail is to implement Safety First, namely preventing cars or test vehicles from falling into holes or test tunnels and ensuring that services to the public using the service can run smoothly as expected. The construction of this Safety Rail uses two types of UNP profile steel (U channel), namely U channel 100 and 50. U channel 100 is for the safety rail or barrier while channel 50 is for the support pole or support for the Safety Rail. This steel construction is glued or tied with an Electric arc welding system (SMAW). The total cost of this construction is borne by the Head of UPT PKB, Maros Regency.

The demand for real-time performance monitoring in the Industry 5.0 era encourages organizations to adopt integrated approaches to management control systems. This study aims to develop and validate a Balanced Scorecard (BSC)-based performance evaluation model integrated with computerized accounting systems to enhance managerial decision-making quality. The research employs a Research and Development (R&D) approach, following systematic stages of model development including needs analysis, system design, prototype construction, and expert validation. Primary data were obtained from three management accounting experts and two information system practitioners who evaluated the model using five key criteria: accuracy of key performance indicators (KPI), ease of use, indicator relevance, data visualization quality, and implementation feasibility. The findings reveal that all criteria achieved average scores above 4.0 on a five-point scale, indicating a high level of expert consensus and confirming the model’s conceptual validity. The highest scores were recorded for KPI accuracy (4.5) and implementation feasibility (4.4), demonstrating the model’s potential for real-world application. The novelty of this study lies in its integration of BSC metrics with real-time accounting data processing through the R&D approach, resulting in a systematic framework for performance monitoring. Future research is recommended to enhance dashboard interactivity and conduct field implementation testing to measure the model’s impact on decision-making quality.

This study aims to examine the effect of the implementation of the Quick Response Code Indonesian Standard (QRIS) in increasing business income, especially for Micro, Small and Medium Enterprises (MSMEs) using the Technology Acceptance Model (TAM) approach. The method used in this study is a descriptive quantitative approach, which aims to provide an overview of the QR Code implementation. The population in this study involved MSME owners, with a sample taken from 100 respondents through non-probability sampling techniques. Data collection was done through questionnaires. Data analysis includes testing research instruments to assess data quality (validity and reliability), classical assumption test (normality), as well as multiple linear regression analysis and hypothesis testing (t test and F test). The results show that QRIS implementation and user satisfaction have a significant influence on increasing MSME income, which supports TAM theory regarding the importance of perceived usefulness and perceived ease of use in technology acceptance. However, other variables, such as QRIS usage literacy, convenience of use, and QRIS service price, did not show a significant influence on MSME income. Simultaneously, these factors still have an effect on MSME income, although with different variations in influence.

This study aims to determine the effectiveness of the performance of the Internal Supervisory Apparatus of the Banyuwangi Regency Government in utilizing e-audit and to determine user expectations in utilizing e-audit in the internal supervision process in Banyuwangi Regency. This study is an exploratory study using a mixed qualitative and quantitative approach. The data collection method used in this study is the triangulation method, namely data collection through interviews while testing the validity of the data to parties related to the use of e-audit. Interviews were conducted on December 2, 3, 4 and 6, 2024, which showed that the effectiveness of APIP performance in utilizing e-audit was quite effective or obtained a value of 55 out of a maximum value of 100. So that four of the five components that are indicators of effectiveness assessment still need a lot of development to be able to meet the needs and expectations of users in achieving supervisory objectives, including the preparation of PKPT, implementation, reporting and monitoring of follow-up supervision results.

In the modern era, companies are assessed not only based on financial performance but also on how they manage environmental, social, and governance (ESG) impacts. ESG disclosure has become a key consideration for investors in evaluating corporate sustainability, particularly in the food and beverage sector in Indonesia. This study aims to analyze the effect of ESG disclosure on the profitability of food and beverage companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative method with a multiple linear regression approach to analyze panel data. Data were obtained from annual reports and sustainability reports of companies for the 2021-2023 period. The research sample was selected using a purposive sampling method based on ESG disclosure criteria and the availability of profitability data. The analysis includes descriptive statistics, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), as well as hypothesis testing using t-tests and F-tests. The findings reveal that, partially, the environmental, social, and governance disclosure variables do not have a significant effect on profitability (measured by Return on Assets/ROA). Simultaneously, these three variables also show no significant relationship with company profitability. The low coefficient of determination (R² = 0.018) indicates that profitability variance is predominantly influenced by factors outside of ESG disclosure.

This study aims to determine the effect of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes on motor vehicle tax revenues at the Kupang City Regional Revenue UPTD or the Kupang City SAMSAT Office. This study uses a descriptive statistical approach. The population in this study were all taxpayers registered at the Kupang City Regional Revenue UPTD. The sampling technique and determination of informants in this study used purposive sampling. The number of samples in this study was 100 respondents and the data collection method was carried out by distributing questionnaires. Data analysis used in this study was validity testing, reliability testing, classical assumption testing, multiple linear regression and hypothesis testing using IBM SPSS Statistics 26. The results of simultaneous testing showed that the variables of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes had a significant effect on increasing motor vehicle tax revenues in Kupang City. The Mobile SAMSAT and E-SAMSAT programs supported by increased taxpayer awareness will have a positive effect on increasing Motor Vehicle Tax revenues because they simplify the payment process and increase the fulfillment of motor vehicle taxpayers in Kupang City.

Labeling halal is a way to provide information that helps consumers identify the halal status of products on their packaging. With this halal labeling, the product can be regarded as halal, offering assurance and legal protection in line with Islamic law. The aim of this study was to assess the impact of halal labeling on consumer purchasing decisions, using interest as an intervening variable for Moringa Sticks products. The sampling method employed in this study was Nonprobability Sampling, involving a total of 100 respondents. Several tests were conducted, including data instrument tests, classical assumption tests, path analysis, hypothesis testing, and concluded with the Sobel test. The findings of this study indicate that the halal labeling variable (X) and purchase intention (Z) as an intervening factor do not have a significant impact on purchasing decisions (Y) for the Moringa Stik product.

This study aims to find out and prove the influence of Good Corporate Governance, Gender Diversity, and Age diversity on financial performance in infrastructure sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The companies that became the population in this study were 69 companies by eliminating as many as 23 companies. The analysis methods used in this study are classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSSV26 For Windows software as a tool. The results of this study stated that the audit committee, institutional ownership, gender diversity of the board of commissioners, age diversity of the board of commissioners had no effect on financial performance. Gender diversity of the board of directors and gender diversity of the board of directors have an impact on financial performance.

The purpose of this study is to show how corporate correspondence, compensation, and job competition impact enthusiasm for work in a study at RSUD Sunan Kalijaga Demak Regency. This study involved 173 employees of RSUD Sunan Kalijaga Demak Regency, which consisted of 121 respondents selected based on certain criteria. The purposive sampling method was used for sampling. According to calculations carried out using the SPSS version 23.0 programme, correspondence, compensation, and job competition have a positive impact on employee enthusiasm for work at RSUD Sunan Kalijaga Demak Regency. Multiple testing showed that corporate correspondence, compensation, and job competition together had a significant impact on employee interest in job studies at RSUD Sunan Kalijaga Demak Regency.

An examination of the variables affecting rice output and farmers' income levels serves as the driving force behind this study. One of the settlements where people live and work is this one. Using multiple linear regression methods and confirmatory factor analysis (CFA), the study aims to ascertain and assess the effects of fertilizer use, capital, productivity, land, distribution, price, demand, and consumption on farmers' income levels. One hundred farmers served as the sample size. Questionnaires were sent in order to gather data, and SPSS version 24.0 was used for data processing. According to the findings of experiments conducted using hypothesis testing, farmer income is significantly impacted by the factors of production, consumption, land, and prices. Next, the variables Farmer income is not significantly impacted by fertilizer use, demand, distribution, or capital. Four factors are suitable to influence income, according to the research's findings. The first component, productivity, has a value of 0.912; the second, consumption, has a value of 0.764; the third, land, has a value of 0.848; and the fourth, price, has a value of 0.864. The Rotated component matrix value indicates that there are eight factors. The government must work to inspire and excite the people to boost the wealth of farmers in Sei Rotan village, and it is hoped that farmers would keep increasing the productivity of their rice output.

The study seeks to assess the influence of green transformational leadership, an innovative method for shaping employees' environmentally friendly behaviors, via the mediating role of social responsibility. The research was carried out at the Basra Implementation Directorate, where a sample of 30 personnel from several areas within the directorate was chosen. Data was gathered by a questionnaire including a series of inquiries pertaining to the specified variables. Statistical testing techniques and the SPSS program were employed to assess the validity of the data by analyzing the correlations among various variables.  The research was based on a primary hypothesis asserting a substantial direct and indirect influence of GTL on employees' environmentally friendly activities. The study yielded various findings, indicating that GTL influences employees' environmentally friendly activities and validated the mediation function of social responsibility.