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The purpose of this study is to ascertain how Proclamation 45 University's employee performance is impacted by employee engagement and self-efficacy. 57 employees were surveyed for this study. Multiple regression analysis was employed in this investigation. Make use of 0.05 as a valid value. The multiple regression equation, Y = -0.419 + 0.496X1 + 0.257 Proclamation 45 University, is derived from the computation and analysis of the data used. It is possible to draw the following conclusions from the above findings. (1) Procrik 45 Employee performance in higher education is positively impacted by employee engagement. This implies that improved employee performance will follow from high employee engagement. (2) Employee performance and self-efficacy are positively impacted by Proklamasi 45 University. This implies that employee performance will be even higher when self-efficacy is high. (3) At Proklik 45 University, employee performance is positively impacted by self-efficacy and employee engagement. This implies that when self-efficacy and employee engagement are high, employee performance will likewise be high. It is anticipated that Universitas Proklamasi 45 will keep working to raise employee self-efficacy and engagement in order to raise employee performance.

This study explores the factors influencing firm value in the manufacturing industry in Indonesia, specifically focusing on dividends, investment opportunities, and leverage. The analysis is based on publicly available data from 178 manufacturing companies in Indonesia, spanning the years 2018 to 2023. The primary objective of this research is to identify the key determinants of firm value in Indonesia's manufacturing sector, grounded in capital structure theory, through the development of a theoretical model. The findings indicate that dividend policy, investment decisions, and leverage have a positive impact on firm value within Indonesia's manufacturing industry. This study provides empirical support for both the pecking order theory and agency theory.

In the increasingly fierce business competition, understanding the factors that influence consumer buying interest is crucial. This study analyzes the effect of product quality and price on consumer purchase intention of Tofu Baxo Ibu Pudji in Pamularsih, Semarang City. Using a quantitative survey method, data was collected from 50 respondents through questionnaires. The results showed that product quality and price have a strong and positive relationship with consumer buying interest. The correlation test shows that product quality has a calculated r value of 0.68 and price of 0.62, both of which are greater than r table (0.2787), indicating a significant relationship. Partial regression test (t-test) shows that product quality (t count = 38.83) and price (t count = 6.96) have a significant effect on purchase intention (t table = 2.01063). The simultaneous test (F-test) shows that product quality and price together have a significant effect on buying interest with an F value of 26.1168 (F table = 3.200). The coefficient of determination (R2) shows that product quality and price explain 52.63% of the variation in consumer buying interest, while 47.37% is influenced by other factors. The results of this study provide insight for business owners in improving quality and pricing strategies to increase competitiveness and sales volume.

This study aims to analyze the influence of knowledge and motivation on accounting students' interest in choosing a career in taxation. The case study was conducted on students of the Accounting Study Program, Dua Saudara Bitung College of Business and Management and Petra Bitung College of Economics. The low interest of students in pursuing a career in taxation is often caused by a lack of knowledge about taxation and existing job opportunities. This study uses a quantitative approach with a survey method through a questionnaire. The results of this study are that Tax Knowledge (X1) has a significant and positive influence on Career Interest in Taxation (Y). This can be seen from the calculated t value of 4.157 which is greater than the t table (1.66543) and a very small significance value (0.000 0.05). Motivation (X2) has a significant and positive influence on Career Interest in Taxation (Y). The t-value for motivation is 3.059, which is greater than the t-table (1.66543), with a significance value of 0.003 0.05. It is concluded that both Tax Knowledge (X1) and Motivation (X2) have a significant influence on Career Interest in Taxation (Y) at the Bitung Dua Sudara Business and Management College and the Bitung Petra College of Economics. This shows that to increase career interest in taxation, it is important to develop knowledge and motivation related to the field. These two variables positively influence an individual's desire to pursue a career in the taxation profession.

The aim of this research is to: 1) determine an influence of entrepreneurial learning on the entrepreneurial interest of students in the UNS Office Administration Education study program; 2) determine an influence of the social environment on the entrepreneurial interest of students in the UNS Office Administration Education study program; and 3) determine an influence of entrepreneurial learning and the social environment together on the entrepreneurial interest of UNS Office Administration Education students. This research uses a quantitative approach with correlational methods. The population in this research is all students from the 2019 and 2020 Office Administration Education Study Program, totaling 113 students. This research uses a proportional stratified random sampling technique for sampling. The data analysis in this research uses multiple linear regression analysis techniques with the help of the IBM SPSS 24.0 program. The research results show that: 1) there is a positive influence of entrepreneurial learning on interest in entrepreneurship as evidenced by the calculated t value (1.712) > t table (1.658). 2) there is a positive influence of the social environment on interest in entrepreneurship as evidenced by the calculated t value (2.099) > t table (1.658). 3) there is a positive influence of entrepreneurial learning and the social environment together on interest in entrepreneurship as evidenced by the value of Fcount (6.287) > Ftable (3.08). The research results also show that entrepreneurial learning and the social environment together can influence interest in entrepreneurship by 10.3%, while the other 89.7% is influenced by other variables. Therefore, the overall results of this data analysis support the existing hypothesis.  

This study analyzes the differences between the neoliberal and social democratic paradigms in poverty alleviation policies in Indonesia, by adding an Islamic Economic perspective as an alternative. The neoliberal paradigm focuses on free market mechanisms, deregulation, and minimizing the role of the state, but often exacerbates social inequality. In contrast, the social democratic paradigm balances the role of the market and state intervention through resource redistribution and protection of vulnerable groups through sustainable social programs. Islamic economics offers a complementary approach oriented towards the principles of distributive justice, balance, and solidarity, by integrating spiritual values ​​into socio-economic policies. A qualitative approach is used in this study, with policy analysis of programs such as the Family Hope Program (PKH) and the National Health Insurance (JKN). The results show that the social democratic paradigm is more effective in reducing poverty systemically than neoliberalism, especially through increasing access to education, health, and social protection. However, budget constraints, corruption, and infrastructure gaps remain significant challenges. The Islamic Economic perspective emphasizes the importance of zakat, waqf, and infaq as instruments of wealth redistribution that have the potential to strengthen inclusive and sustainable poverty alleviation policies. This study recommends strengthening the synergy between the paradigm of social democracy and the values ​​of Islamic Economics to create policies that are more effective, equitable, and oriented towards the welfare of society holistically.  

The short story "Gubrak" by Seno Gumira Ajidarma is an interesting short story to analyze. This research analyzes the intrinsic elements of the short story 'Gubrak' by Seno Gumira Ajidarma which aims to determine the important elements used in the short story 'Gubrak' by Seno Gumira Ajidarma. The problem that will be answered in this research is what elements are in the short story "Gubrak" by Seno Gumira Ajidarma. The aim of this research is to determine the intrinsic elements of short stories. The research method used is a qualitative method because it is descriptive and leads to analysis by presenting an analysis of the intrinsic elements of the short story. The results of this research show that there are elements found in the short story 'Gubrak' by Seno Gumira Ajidarma including theme, characters,  plot, setting, point of view, and message. This analysis is useful for finding out what elements are in the short story 'Gubrak' by Seno Gumira Ajidarma. The benefit of this research is that it allows viewers of literary works to feel the emotions contained in the literary work, especially literary works in the form of writing, so that the intrinsic elements can reflect individual expressions and are a means of depicting the atmosphere of the story. And literary works become more beautiful and do not abandon the aesthetic value of a literary work.

The short story Laki Sejati by Putu Wijaya is one of the works of Indonesian literature that depicts the dynamics of human life and internal conflicts. This research aims to analyze the intrinsic elements in the short story, including themes, characters and characterization, plot, setting, point of view, and mandate. Through this analysis, it is revealed how these intrinsic elements are used by the author to build a story that is evocative and full of meaning. The results of the analysis show that the main theme of this short story is the search for identity and the true meaning of "masculinity". The main character, who has an inner struggle in understanding the values of masculinity, is shown with a deep complexity of character. The progressive storyline with intense conflict takes the reader on the emotional journey of the main character, while the physical and social setting reinforces the realism of the story. A limited third-person perspective is used to explore the main character's perspective, revealing the inner dynamics that are the main focus of the story. The mandate contained in this short story invites readers to reflect on the true meaning of identity, courage, and happiness in life. This study concludes that the intrinsic elements in the short story Hukum Hukum are  used very effectively to describe the struggle of human beings in understanding their identity. This short story is not only a literary work, but also a philosophical reflection on life and the meaning of masculinity.

The legend of Situ Bagendit is one of the Indonesian folktales that is full of moral and cultural values. This research aims to analyze the intrinsic elements in the legend, including themes, characters and characters, plot, setting, point of view, mandate, and symbolism. Using a literary analysis approach, this study reveals how these elements work together to convey a strong moral message. The results of the analysis show that the main theme in the Situ Bagendit Legend is greed and its destructive impact. Nyi Endit, as the main character, represents bad behavior that leads to destruction, while beggars play a role as a symbol of justice and wisdom. The linear storyline and setting where Situ Bagendit reinforces the moral message it contains, namely the importance of sharing, staying away from greed, and living in harmony with others and nature. The message in this story remains relevant in the modern era, making it an effective learning medium to instill social and cultural values. Strong symbolism, such as a beggar's wand and overflowing water, adds depth to the story, giving it a broader dimension to its moral meaning. This study concluded that  the Situ Bagendit Legend not only functions as a traditional entertainment, but also as an important cultural heritage to be preserved. Through the analysis of intrinsic elements, this legend can be appreciated as a reflection of noble values that are relevant to the life of today's society.

Aroma Karsa is a novel with a complex storyline, which combines various characters who play the role of heroes and villains, one of which is the character Raras Prayagung who has an obsession with a plant called Puspa Karsa. What is unique about the character of Raras Prayagung is his portrayal as a dark and gray figure. The purpose of this research will focus on the representation of the character of Raras Prayagung, then the role, function and contribution of Raras Prayagung in the plot of the story and identify the values and messages that can be learned through the character of Raras Prayagung in the novel Aroma Karsa.  The method used in this research is descriptive qualitative because the data used in this research comes from words, sentences, or quotes found in the novel Aroma Karsa. The result of the research found is that Raras Prayagung is a character who has a complex characterization because it represents various things, including ambition, determination, sacrifice, and moral complexity.

This study aims to analyze the language style contained in the book Atomic Habits by James Clear which has been translated into Indonesian by Alex Tri Kantjono Widodo. The method used in this study is descriptive analysis with literature study. The results of the analysis show that the book is presented in a simple and easy-to-understand language style so that readers do not feel burdened when reading more than 300 pages. The delivery of the content of this book makes it more relaxed and interesting. This writing style not only makes the material easy to understand, but also encourages readers to apply the values in the book for them to apply in their lives.

Lutung Kasarung is a folk tale from West Java that can be famous among the public. This story tells about a handsome prince named Sanghyang Guruminda who was punished by being thrown to earth for making a mistake in the form of a lutung. Sanghyang Guruminda got lost in a forest so he was named Lutung Kasarung. In Sundanese Lutung Kasarung means lost Lutung. The popularity of Lutung Kasarung makes the other two characters, namely Purbasari and Purbararang, look like side characters, in fact, these siblings characters play an important role in the development of the storyline. This research aims to analyze the intrinsic elements contained in the Lutung Kasarung folklore. The formulation of this story problem includes: How is the journey of lutung kasarung to return to its original form? How is the plot of the lutung kasarung folk story? What mandate can be taken from the folk tale of lutung kasarung?. The research methods used are qualitative methods and Library Studies. Data sources are collected through literature studies that use various literature sources, including articles, journals, and websites that discuss Lutung Kasarung folklore. The analysis used is literary theory according to Meyer Howard Abrams, which is objective theory. An objective approach looks at the work of an autonomous object. It means, literary works can stand alone without involving things that are outside the work such as politics, economy, and others. Therefore, the focus of the objective approach is the work itself. The research results in this story show loyalty and sacrifice in the character of Lutung Kasarung, the characters in this story describe honor and strong inner strength with the outside world. The recommendation from this research is the need for further study development because it is still less related to the symbolism in this folklore, as well as efforts to preserve in folklore as part of cultural identity that can educate the younger generation to still preserve the noble values of our ancestors.

This article discusses the da'wah communication strategy implemented by Habib Alwi Assegaf, a preacher known for his polite, inclusive, and heartfelt approach. This research focuses on the analysis of the discourse of his lectures that integrate universal Islamic values with the local wisdom of the Indonesian people. The research method used is a qualitative approach, with descriptive analysis of data in the form of lecture transcripts, da'wah videos, and audience responses. The results of the study show that Habib Alwi Assegaf uses three main strategies in his da'wah communication. First, the use of simple but meaningful language, which allows audiences from various social and educational backgrounds to understand the message conveyed. Second, an emotional approach that emphasizes compassion, empathy, and appreciation for the audience, thus creating personal closeness. Third, strengthening local cultural values, such as the tradition of mutual cooperation and customs, which are combined with Islamic teachings. This approach is not only effective in conveying religious messages, but also in building social harmony in a diverse society. This research shows that da'wah is not only a means of conveying religious teachings, but also a tool to strengthen relationships between individuals in a multicultural society. Thus, this study is expected to contribute to the development of da'wah communication studies in Indonesia.

This study examines the character of Bahar in the novel "Janji" by Tere Liye, focusing on the themes of sacrifice and regret. The background of this research stems from the significance of literature in reflecting human life conflicts. The problem statement raised is how Bahar's character illustrates sacrifice and regret within his social context. The method employed is descriptive qualitative, with data collection through reading and literature review. The findings indicate that Bahar makes significant sacrifices by replacing Mas Puji's position who is detained, while also confronting the stigma of being an ex-convict. Despite experiencing regret, social support and love from Delima help him overcome feelings of inferiority and achieve intimacy. This research recommends that literary works like "Janji" can serve as a medium to understand individual psychological dynamics in a social context and as educational materials in literature studies to explore humanitarian values.

This study discusses the implementation of the halal SPA tourism concept in salons and SPAs in Padang City, amidst the growing halal tourism sector that emphasizes Islamic values. The purpose of this research is to describe the application of product, service, and management aspects based on halal standards. A descriptive qualitative approach was used, employing observation, interviews, and documentation methods across 10 salons and SPAs. Data were analyzed through reduction, presentation, and conclusion techniques. The results show that most salons and SPAs have begun to implement the halal tourism concept, including separate treatment rooms, the use of certified halal products, and the provision of prayer facilities. Muslimah Beauty Care stands out with its Islamic prayer books and magazines, while OK SPA and Beauty Lounge have adopted Islamic SOPs, including greetings and prayers. However, there are still inconsistencies in implementation, particularly in uniformity of Islamic dress for staff and product halal certification. Overall, salons and SPAs in Padang are making efforts to follow the halal tourism concept but require improvement in implementation to meet optimal standards.

This study analyzes the effect of green accounting, carbon emission disclosure, and environmental performance on firm value. The research is motivated by growing awareness of environmental sustainability, climate change concerns, and the demand for corporate transparency and accountability in managing environmental impacts. Firms are expected not only to achieve financial goals but also to actively manage environmental responsibilities to create long-term value for stakeholders. The research sample consists of 64 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 that meet the purposive sampling criteria and provide complete sustainability and annual reports. A quantitative approach is used with secondary data from annual and sustainability reports. The independent variables are green accounting (X1), carbon emission disclosure (X2), and environmental performance (X3), while the dependent variable is firm value (Y), measured by Tobin’s Q ratio. Multiple linear regression analysis is applied along with classical assumption testing to ensure reliability, followed by partial and simultaneous hypothesis testing. The results indicate that green accounting has no significant effect on firm value, implying that adopting green accounting alone may not influence investor perceptions without broader environmental initiatives. Conversely, carbon emission disclosure and environmental performance have a positive and significant effect on firm value, showing that transparent reporting and measurable environmental improvements can strengthen market confidence. The R² value is 4.4%, suggesting other factors also contribute to firm value. Simultaneously, all three variables significantly affect firm value, highlighting the combined importance of environmental responsibility. The findings provide practical insights for managers, investors, and policymakers: implementing sustainability practices, particularly carbon emission disclosure and improved environmental performance, can enhance investor trust, strengthen corporate reputation, and ultimately increase firm value in the competitive market.

The purpose of this study was to test and analyze the effect of GRC and Intellectual Capital on firm value through financial performance in banking companies. The population in this study are all banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Sampling using purposive sampling method. The data used is secondary data sourced from annual reports and financial reports. The data analysis technique used in this research is the SmartPLS 4 program. The results of this study indicate that GRC has no significant effect on financial performance and firm value, Intellectual capital has no effect on firm value but intellectual capital has a significant and positive effect on financial performance. Furthermore, financial performance has no influence on firm value. GRC mediated by financial performance has no effect on firm value.  Intellectual Capital mediated by financial performance has no effect on firm value.

This study investigates the impact of real and accrual earnings management on idiosyncratic risk, with a focus on the moderating role of good corporate governance, proxied by managerial ownership, in manufacturing firms listed on the Indonesia Stock Exchange from 2020 to 2022. Using moderated regression analysis, the findings reveal that both real and accrual earnings management practices negatively affect idiosyncratic risk, suggesting that earnings management may serve as a risk mitigation tool under efficient contracting perspectives. However, managerial ownership exhibits divergent effects: while it strengthens the risk-reducing impact of real earnings management, it unexpectedly amplifies the idiosyncratic risk associated with accrual earnings management, potentially due to managerial motivations to meet financial targets. These results highlight the complex role of corporate governance in earnings management, as it may act as both a stabilizing and risk-amplifying factor depending on the type of earnings management practiced. The study underscores the need for stakeholders to critically evaluate earnings management and corporate governance practices, while encouraging future research to include additional variables to further explain idiosyncratic risk determinants. The study's Adjusted R Square value of 8.1% indicates that other significant factors affecting idiosyncratic risk were not captured in this analysis.

This study investigates the impact of economic policy uncertainty (EPU) on firm value and examines the role of corporate diversification between EPU and firm value. The research utilizes data from food and beverage companies in three countries Indonesia, Malaysia, and Thailand covering the period from 2019 to 2023, with 530 observations from 106 companies. It employs index-based measures for EPU and corporate diversification. Data is processed using Eviews 12, with the selected regression analysis model being the Random Effect Model (REM). The results indicate that diversification has a positive and significant effect on firm value, while EPU does not have a significant influence. Additionally, diversification cannot moderate the negative effects of EPU on firm value. Control variables positively influence firm value, including dividends, debt ratio, and operating cash flow.

This study aims to analyze the impact of Total Asset Turnover, Debt to Equity Ratio, Return on Equity, and Sales Growth on the Price to Book Value of the Property and Real Estate sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. This research is a quantitative study using purposive sampling to determine the sample, resulting in 50 companies out of 84. The analytical model employed is multiple linear regression. The results of this study indicate that Total Asset Turnover, Debt to Equity Ratio, and Sales Growth have a significant positive effect on Price to Book Value, while Return on Equity has no effect on Price to Book Value.