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This study aims to analyze the role of emotional response in the relationship between price discounts, store atmosphere, and shopping emotions on impulse buying among Matahari Department Store Pekalongan consumers. This study used a quantitative method with an accidental sampling technique on 100 respondents. Data analysis was conducted through instrument testing, classical assumption testing, hypothesis testing (t-test), path analysis, and the Sobel test. The results showed that price discounts had a significant effect on impulse buying. Store atmosphere was also proven to have a significant effect on impulse buying. Furthermore, shopping emotions had a significant effect on impulse buying. In addition, emotional response had a significant effect on impulse buying and was proven to mediate the influence of price discounts, store atmosphere, and shopping emotions on impulse buying. This study provides important insights for marketers, especially in designing marketing strategies that prioritize the influence of consumer emotional factors in driving impulsive behavior. By considering these factors, companies can be more effective in increasing sales through setting price discounts, store atmosphere, and utilizing consumer emotions positively.

This study aims to examine the influence of tax awareness, tax knowledge, and tax morale on the level of individual taxpayer compliance. Income tax plays a strategic role as the primary source of financing for government expenditures in supporting national development. However, the level of taxpayer compliance in submitting Annual Tax Returns (SPT) continues to show a downward trend over time. This condition indicates a problem with compliance behavior influenced by various internal factors within taxpayers. Therefore, government efforts are needed to increase tax awareness, expand tax knowledge, and strengthen tax morale among the public. This study uses a quantitative descriptive approach with a random sampling technique. The research sample consisted of 30 individual taxpayers registered at the Kediri Pratama Tax Service Office (KPP Pratama). Data were analyzed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS software. The results show that tax awareness, tax knowledge, and tax morale have a positive and significant effect on taxpayer compliance, both partially and simultaneously.

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

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.

The objective of this study is to directly analyze and illustrate the compositioneof the auditecommittee, which consists of financial knowledge, independence and the quantity of members on the committee, concerning the financial statement quality of energy sector industries listed on the IDX in 2023-2024.High-quality financial statements are a crucial component reflecting the outcome of the accounting process and are vital for stakeholders in decision-making. Despite regulatory requirements for audit committees, corporate financial statements in Indonesia often contain earnings management or accounting irregularities, indicating that the audit committee's very existence is insufficient to guarantee financial statements' quality. A numerical approach with a causal-comparative approach is utilized in this investigation. The secondary quantitative data are obtained from companies’ yearly financial statements, annual reports, and corporate governance disclosures published on the official IDX website. The data are examined using EViews software for panel data regression, going through many steps, including descriptive statistics, classical assumption testing, panel data model selection, and regression analysis for hypothesis testing. The audit committee's size, objectivity, and financial acumen make up the study's independent variables. Meanwhile, financial statement quality as the dependent variable is measured through earnings quality proxy using the discretionary accruals calculation approach (Jones model or Modified Jones model). Specifically, this research seeks to deliver theoretical and practical benefits for regulators in formulating corporate governance policies, give companies a comprehension of the importance of an effective audit committee, and help investors make informed investment choices.

This study aims to examine the application of mocaf flour as a partial or complete substitute for wheat flour in the preparation of dadar gulung, a traditional Indonesian delicacy. The research is grounded in the potential of mocaf, which is gluten-free, rich in dietary fiber, and supports efforts to diversify food sources based on local commodities. A quantitative experimental method was employed with three flour formulations 50% wheat : 50% mocaf, 25% wheat : 75% mocaf, and 100% mocaf evaluated through organoleptic testing by 25 panelists with varying levels of experience. The assessment parameters included color, aroma, taste, texture, and overall perception. The findings indicate that the formulation containing 100% achieved the highest overall score, followed by the 75% mocaf and 25% wheat blend, while the 50% mocaf and 50% wheat formulation ranked lowest. These results suggest that a dominant proportion of mocaf can maintain the sensory quality of the product, although full substitution requires further optimization to enhance consumer acceptance. This research contributes to the development of healthier innovations in traditional foods, offers a gluten-free alternative for individuals with dietary restrictions, and promotes the sustainable utilization of local resources.

Job placement is a brief and concise summary of the process of placing employees in positions that match their expertise, skills, and knowledge within an organization. Human capital refers to the knowledge, skills, competencies, and attributes of individuals that contribute to economic and social performance. Teamwork is one of the important factors in increasing effectiveness and productivity in an organizational environment. Employee performance is one of the main indicators in determining the success and competitiveness of an organization. This study aims to analyze the effect of job placement, human capital, and teamwork on employee performance at PT. Faithfull The Brand. This study was conducted at PT. Faithfull The Brand. The research population was employees of PT. Faithfull The Brand. The sample in this study was 87 respondents who were determined based on the Slovin formula. The data analysis technique used was multiple linear regression analysis using the SPSS program. The results of testing the hypothesis stated that job placement had a positive and significant effect on employee performance at PT. Faithfull The Brand, human capital had a positive and significant effect on employee performance at PT. Faithfull The Brand, and teamwork had a positive and significant effect on employee performance at PT. Faithfull The Brand.

This study aims to analyze and test the mediating role of job satisfaction in the relationship between career development and job stress on employee loyalty at BPR Agung Sejahtera. This study used a quantitative methodology to collect primary data from 90 employees of BPR Agung Sejahtera through questionnaires. Partial Least Squares (PLS) with Structural Equation Modeling (SEM) was used to test the relationship between latent variables. Data testing included validity, reliability, bootstrapping , Adjusted R-Square, Path Coefficient, and Specific Indirect Effects . The results showed that career development had a positive and significant effect on job satisfaction. Conversely, job stress was found to have a negative and significant effect on job satisfaction. Career development also had a positive and significant effect on employee loyalty. Job stress had a negative and significant effect on employee loyalty. Job satisfaction had a positive and significant effect on employee loyalty. However, the mediating role of job satisfaction in the relationship between career development and job stress on employee loyalty proved to be insignificant. This finding indicates that employee loyalty is more influenced by good career development and low levels of job stress than the mediating role of job satisfaction. Overall, these findings conclude that managing career development and work stress through job satisfaction is crucial for increasing employee loyalty. It is hoped that these research findings will help BPR Agung Sejahtera's management better manage its human resources to achieve the company's goals.

This study examines the impact of Pentagon Fraud factors on FSF, with WBS as a moderation variable, focusing on Indonesian State-Owned Enterprises (SOEs) from 2021 to 2024. The Pentagon’s Fraud Theory encompasses five key elements: pressure, opportunity, rationalization, competence, and arrogance, each of which is represented by financial stability, ineffective monitoring, the quality of auditors, the experience of directors, and CEO pictures. This study aims to determine how these factors affect financial reporting that contains fraud, and whether WBS can strengthen or weaken the relationship between the two. Using a quantitative approach with secondary data from the annual reports of 104 SOEs, thisi study applied panel data regression method. FSF was measured using the Beneish M-Score, while the effect of moderation was tested through moderated regression analysis. The results of this study are expected to provide deeper insights into the dynamics of fraud in the public sector and highlight the importance of WBS as a governance tool in reducing the risk of fraud. The study contributes to the previous literature by integrating a comprehensive fraud framework and testing it with moderation mechanisms, while also focusing on specific institutional contexts (SOEs), which have not been explicity explored in previous studies.

This study aims to examine the influence of work environment, work motivation, and job training on employee performance, with work discipline as an intervening variable at PT. Telkom Akses Semarang. The population of this research consists of 400 employees of PT. Telkom Akses Semarang, which is a prominent company in the telecommunications sector. The sampling technique used was purposive sampling, and the sample size of 100 employees was determined using the Slovin formula to ensure a representative sample. Data were collected through questionnaires distributed randomly to the selected respondents to gather comprehensive and reliable information. This study employed a quantitative analysis approach, utilizing Smart PLS as the analytical tool, covering the outer model, inner model, and hypothesis testing to assess the relationships between the variables. The findings indicate that the work environment, work motivation, and job training significantly affect employee performance at PT. Telkom Akses Semarang. Furthermore, the use of work discipline as an intervening variable also mediates the influence of work environment, work motivation, and job training on employee performance, suggesting that work discipline plays a crucial role in enhancing overall employee productivity and organizational success.

Manual quality assessment of Platelet Concentrate (TC) is highly subjective and inconsistent, necessitating an objective, automated classification system. This study aims to develop a computationally efficient, low-cost model for TC quality classification using Histogram Features extracted from grayscale images combined with the K-Nearest Neighbor (KNN) algorithm. The methodology employed critical preprocessing steps, including StandardScaler for normalization and SMOTE for balancing the training data, followed by optimization across K=1 to K=30. The optimal model achieved a maximum accuracy of 69.23% at K=6, with an F1-Score of 71.43%, confirming robust performance on the imbalanced testing set. The results validate the effectiveness of the Histogram-KNN approach as a consistent and reliable decision support system for rapid TC quality screening in resource-limited settings.

The development of renewable energy, particularly Solar Power Plants (PV), requires a reliable, real-time, and easily accessible electrical energy monitoring system to ensure optimal system performance. This study aims to design and implement an Internet of Things (IoT)-based electrical energy monitoring system for PV using the NodeMCU ESP32 microcontroller, the PZEM-004T sensor for measuring electrical parameters, and the Node-RED platform as the data visualization interface. The developed system is designed to monitor voltage, current, power, energy, frequency, and power loss in real time, and then display the data in the form of numerical values, graphs, and indicators on a dashboard accessible through a local network. The research method includes hardware design, software development (sensor reading, data processing, and communication), integration with Node-RED, and system testing on a small-scale PV installation. The test results show that the system is capable of monitoring electrical parameters in a stable and responsive manner. Variations in sunlight intensity were found to affect the current and power produced by the solar panels, whereas the inverter output voltage tended to remain within normal operating ranges. The Node-RED dashboard display was considered informative and helpful for users in monitoring and analyzing PV performance. Based on these results, it can be concluded that the IoT-based electrical energy monitoring system designed in this study functions well and is feasible for application in residential or educational-scale PV installations. The system still has the potential for further development through cloud service integration, the addition of environmental sensors, and enhancements to data analysis features and user interface design.

This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses the debt-to-asset ratio, and total asset turnover uses the total asset turnover ratio, while the dependent variable of profitability uses return on assets. Of the 108 companies in the population, 19 that met the research sample criteria were selected, yielding 95 observations. Data analysis was conducted using multiple linear regression, accompanied by classical assumption tests and hypothesis testing through F-tests and t-tests. The findings of this study reveal that asset growth has a significant positive effect on profitability, while leverage shows a significant negative effect. However, firm size, tangibility, and total asset turnover do not exhibit significant relationships with profitability. This study contributes both theoretically and practically to understanding the internal determinants of financial performance in the consumer sector and serves as a reference for management.

In the investment world, stock returns are the leading indicator of a company’s performance and the basis for investor decision-making in the capital market. Fluctuations in stock returns reflect market expectations of the company’s prospects. The retail sector in Indonesia is facing significant pressure from post-pandemic shifts in consumer behavior and increased competition. This study aims to analyze the effect of financial distress, company size, liquidity, operating cash flow, and accounting profit on stock returns in retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. This type of research is causally associated with a quantitative approach. The data used is secondary, in the form of financial statements from retail companies. The sampling technique used was purposive, yielding a total of 39 data points from 13 retail companies. Data testing was carried out using SPSS version 24. The results showed that partially, the variables of financial distress, company size, liquidity, and accounting profit had no significant effect on stock returns. Meanwhile, operating cash flow positively impacts stock returns. These findings indicate that fundamental indicators are not always the main determinants of stock returns. Therefore, investors are advised also to consider external factors such as market sentiment, macroeconomic conditions, and government policies that may have a greater influence on stock performance in the capital market.

This study aims to evaluate the effects of profitability, leverage, liquidity, and cash-flow shocks on the financial distress of companies in the hotel, restaurant, and tourism subsector listed on the Indonesia Stock Exchange during the period 2021 to 2024. The research approach employed is quantitative, using logistic regression analysis. The data analyzed are secondary data obtained from the annual financial statements of the respective companies. The results of the study indicate that, simultaneously, the four independent variables significantly influence financial distress. However, based on partial testing, each variable, namely Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and cash flow shock, does not show a significant relationship with financial distress. These findings imply that the risk of financial distress in this industry cannot be explained solely through a single financial indicator; instead, a more holistic approach is required. This study provides essential contributions to both management and investors in assessing companies' financial condition and formulating appropriate strategic decisions.

This study aims to determine the effect of compensation on employee performance through job satisfaction as an intervening variable at PT Sumber Alfaria Trijaya Tbk Jambi Branch. The population and sample in the study were all employees of PT Sumber Alfaria Trijaya Tbk Jambi Branch totaling 754 employees, while the sample was determined using a sampling method adjusted to the research needs of 89 employees. This study uses a quantitative approach and data were collected through a questionnaire method. The data analysis method of this study is descriptive statistical analysis using the Structural Equation Model (SEM) technique using the SmartPLS 4 program analysis tool. Model testing includes convergent validity testing through outer loading and Average Variance Extracted (AVE) values, discriminant validity testing, and reliability testing through Composite Reliability and Cronbach's Alpha values. Evaluation of the structural model was carried out by looking at the R-Square value, direct effect, indirect effect, and hypothesis testing through t-statistic and p-value. Based on the results of the study, it shows that the average employee performance score of 397.2 is included in the very high category; compensation of 394.3 is included in the very high category; and job satisfaction of 399.1, categorized as very high. The results of the PLS test indicate that compensation has a positive and significant effect on employee performance; compensation has a positive and significant effect on job satisfaction; job satisfaction has a positive and significant effect on employee performance; and compensation has a positive and significant effect on employee performance through job satisfaction as an intervening variable. This research recommends: (1) For the employee performance variable, companies are advised to provide time management training and conduct regular evaluations to achieve work targets more consistently. (2) For the compensation variable, companies need to improve the suitability and availability of work facilities to support effective task implementation. (3) For the job satisfaction variable, companies are advised to improve the work environment and enhance the quality of physical facilities to increase employee comfort and satisfaction.

This research is motivated by the existence of factors that influence employee performance in a company. The aim of this study is to determine the influence of extrinsic motivation, self-efficacy, and work-life balance on the performance in the 12-cigarette production employees at PT Praoe Lajar Semarang. The population in this study was 120 employees in the 12-cigarette production department at PT Praoe Lajar Semarang. The sample used was purposive sampling, with 60 respondents. The instrument used was a questionnaire and the measurement used a likert scale. The test tool used was SPSS Version 26. Data analysis methods included validity testing, reliability testing, respondent description analysis, multiple linear regression, classical assumption testing, t-test, and coefficient of determination testing. The results indicate that extrinsic motivation has a positive and significant effect on employee performance, indicating that employees are motivated by external influences to improve their performance. Self-efficacy has a positive and significant effect on employee performance, indicating that employees are satisfied with their ability to improve their performance. Work life balance has a positive and significant effect on employee performance, meaning that the higher the work life balance of employees, the better their performance will be.

This study aims to analyze and compare the price responsiveness of broiler chicken meat and native chicken meat in relation to household consumption patterns in Tarogong Kidul District, Garut Regency. A quantitative approach was employed using simple linear regression analysis based on primary data obtained through observations and interviews conducted in traditional markets. The analysis examines the extent to which price changes influence the demand for both commodities. The results indicate that broiler chicken shows a very strong relationship between price and demand, reflected in an R² value of 0.963. Statistical testing further demonstrates that price has a significant effect on broiler chicken demand (0.018 < 0.05), indicating that its demand is elastic and highly sensitive to price fluctuations. In contrast, native chicken shows an R² value of 0.698 and an insignificant price effect on demand (0.164 > 0.05), suggesting inelastic demand that remains relatively stable despite price changes. These findings reveal that consumers adjust their broiler purchase quantities more quickly in response to price changes, whereas native chicken consumption is more strongly influenced by taste preferences and habitual factors. The study concludes that there is a clear difference in price sensitivity between the two types of chicken. The implications of this research include the need for government price stabilization policies for broiler chicken to maintain household affordability, as well as quality improvement and marketing strategies for native chicken producers to strengthen competitiveness amid changing consumer demand.

The rapid development of information and technology brings changes in many fields. One of them is in the field of trading which is now carried out online through marketplace. Price discount, E-Trust, and E-Satisfaction are three aspects that play an important role in online business. Therefore, this research was conducted to understand and analyze the impact of Price Discount, E-Trust, and E-Satisfaction on Repurchase Intention in Shopee Marketplace among the students of DIV Marketing Management Study Program class of 2019-2020. This research was a quantitative research. There were three measurements used in this research, namely Price Discount, E-Trust, and E-Satisfaction with Repurchase Intention. The sample obtained by applying nonprobability sampling technique with purposive sampling approach. In analyzing the data, the researcher used descriptive analysis, validity test, reliability test, classical assumption test, multiple linear regression test, coefficient of determination, and hypothesis testing. The result of data analysis shows that, there is an impact between Price Discount, E-Trust, and E-Satisfaction with Repurchase Intention on the customers of Shopee marketplace partially or simultaneously. In conclusion, to increase Shopee customers’ loyalty, the marketplace must be aware that price discount, trust, and satisfaction of customers become the most important aspects that determine the marketplace's success.

This study aims to examine the effect of profitability ratios, namely Earnings per Share (EPS), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), on the stock price of PT Ciputra Development Tbk during the 2016–2023 period. The research employs a quantitative approach with a causal research design using secondary data derived from quarterly financial statements and stock closing prices published by the Indonesia Stock Exchange. The data were analyzed using multiple linear regression, supported by classical assumption tests, partial hypothesis testing (t-test), simultaneous testing (F-test), and the coefficient of determination (R²). The results show that EPS, NPM, and ROA do not have a significant effect on stock prices, while ROE has a positive and significant effect. Simultaneously, all profitability variables do not significantly influence stock prices. The coefficient of determination indicates that profitability ratios explain a relatively small proportion of stock price variation, suggesting that stock prices in the property sector are influenced more by external and market-related factors than by short-term profitability indicators. These findings imply that ROE is the most relevant profitability indicator for investors in assessing property sector stocks, while other profitability ratios play a limited role.