This study investigates the impact of liquidity, solvency, and working capital turnover on profitability among manufacturing companies in the consumer goods sector for the 2019-2022 period. The research utilized a sample of 50 companies based on financial reports from IDX. Using purposive sampling with specific criteria, the final sample included 108 companies. The data was analyzed using multiple linear regression, processed with SPSS 25, following classic assumption tests for normality, multicollinearity, autocorrelation, and heteroscedasticity. The analysis reveals that liquidity and working capital turnover do not significantly affect profitability, while solvency significantly impacts profitability. Overall, liquidity, solvency, and working capital turnover together significantly affect profitability.

This study uses multiple linear regression analysis as the primary analytical tool to investigate the transformative effects of Electronic Self-Assessment Tax (E-SPT) and E-Filing systems on corporate tax revenue. By examining the integration of these digital tools, the research highlights their significant impact on enhancing tax administration efficiency, accuracy, and compliance. E-SPT simplifies the tax reporting process, reduces administrative burdens, and minimizes errors through automated checks. E-Filing improves transparency and accountability by providing clear, traceable records of submissions. Together, these systems streamline tax compliance, increase taxpayer awareness, and boost overall revenue collection. The study is based on a sample of 100 corporate taxpayers registered at KPP Pratama. The findings indicate that the adoption of E-SPT and E-Filing systems results in significant improvements in corporate tax revenue, emphasizing the role of digital solutions in modernizing tax systems.

With the concept of a Leadership Capability model based on the development of Emotional Competency which aims to anticipate the combination of Human Resource Management Strategy and team performance. As a statistical test, this research raises four variables, namely: Human Resource Management Strategy, Emotional Competency Based Leadership Ability, Job Crafting Behavior and Teamwork Performance. Empirical testing through a survey of 120 respondents, namely the school principal's work team consisting of the principal, deputy principal and head of administration who are members of the State High School development team in Central Java, Indonesia. Revealed the role of Leadership Ability based on Emotional Competence. In this research, to mediate Strategic Human Resource Management with team work performance. There are two limitations, the first is that the survey was only conducted at State High Schools and SKM in the province of Central Java, Indonesia, the second limitation is that it focuses on the mediator of Leadership Ability Based on Emotional Competence. This does not consider the existence of other variables from human resource management theory. intelligence theory, social exchange, service dominant logic, agency and others. At a practical level, the perspective of the relationship between Emotional Competency Based Leadership Capabilities, Strategic Human Resource Management and Teamwork Performance provides guidance on how public organizations such as schools can strive for value alignment to encouraging Emotional Competency Based Leadership Capabilities which in turn will improve team work performance
 

This study aims to exmine the influence of abnormal accrual, internal control system, and audit findings on the quality of financial reports of district/city goverments in Indonesia. The sampel that used in this study was local goverments in Indonesia at the district/city level in 2020-2022, with the sampel amounted to 1,518 sampels.  The sampel selection is using purposive sampling technique and proceed using multinomial logistic regression analysis. The result of this study indicate that abnormal accrual do not affect the quality of local government financial reports. Then internal control system has a positive effect on the quality of local government financial reports. And audit finding has a negative effect on the quality of local government financial reports.

This research aims to determine the influence of job placement, career development and organizational climate on employee loyalty which is mediated by job satisfaction at Serang Raya University. The form of research used is descriptive and verification research. Descriptive is a form of research aimed at describing existing phenomena, both natural phenomena and man-made phenomena. The population in this study was all educational staff within Serang Raya University, totaling 158 people. Then, in determining the number of samples for the Employee Loyalty variable, the author used the Slovin formula with a standard error of 5%. The research results showed that work placement had a positive and significant influence. on job satisfaction, career development has a positive and significant effect on job satisfaction, organizational climate has a positive and significant effect on job satisfaction, work placement has no significant effect on employee loyalty, career development has a positive and significant effect on employee loyalty, organizational climate has a positive but not significant effect on employee loyalty, job satisfaction has a positive and significant effect on employee loyalty and there is no significant evidence that job satisfaction mediates the relationship between job placement, career development, or organizational climate and employee loyalty. This study is limited to a single institution (Serang Raya University), so the findings may not be generalizable to other organizations. Additionally, there is insufficient evidence that job satisfaction mediates the relationship between job placement, career development, and organizational climate with employee loyalty, necessitating further research with a more comprehensive approach.

Brand satisfaction and loyalty are critical aspects of management that help retain the market's competitive advantages. In the context of the self-improvement of domestic products, this study studies the influence mechanism of domestic cosmetics on purchase intention in Chengdu from the perspective of consumers' perceived value. It tests the research hypotheses through questionnaire surveys and practical analysis. It guides how local Chinese cosmetics companies can improve consumers' rational suggestions to perceive value and increase their purchase intention. The number of respondents for this study was 392. The results of this study highlight the significant role of female consumers in the purchase intention of domestic cosmetic products, which is influenced by their brand satisfaction and brand loyalty

Nowadays, changes occur very quickly, especially in the field of technology, which requires companies to be able to adapt to these changes. Training and development is one of the most effective ways to continuously improve the knowledge and skills possessed by employees. When conducting training, of course the company must do it correctly so that it is in line with the company's goals and is on target. Training needs analysis is one of the most important stages before holding training because this stage determines which employees will take part in the training and what kind of training will be held. This research uses a qualitative approach using a case study design to obtain in-depth data. Data collection techniques for this research used interview, observation and documentation methods. The primary data source comes from interviews with 3 sources and observations and the secondary data source comes from the employee competency GAP report as the main data for training need analysis. The results of this research show that there are still several employees whose competencies do not meet the requirements required by the company. Therefore, companies should be able to continue to update employee competency GAP reports so that training needs analysis can continue to be up to date and can carry out training according to targets and objectives.

The population problem faced by developing countries to date is the birth or fertility rate which is increasing every year. The use of contraceptives is one of the family planning programs implemented by the BKKBN to control fertility levels and suppress population growth. The objectives of this research are 1) To analyze the influence of education level, employment status, patriarchal culture, and family income on the use of contraceptives in Kubu District, Karangasem Regency. 2) To analyze the influence of education level, employment status, patriarchal culture, family income, and use of contraceptives on fertility in Kubu District, Karangasem Regency. 3) To analyze the indirect influence of education level, employment status, patriarchal culture, and family income to Fertility levels through the use of contraceptives in Kubu District, Regency Karangasem. The analysis techniques used in this research are descriptive analysis techniques and path analysis. The data used is primary data totaling 123 samples. The results of this research show that 1) level of education, employment status, and family income have a positive and significant influence on the use of contraceptives in Kubu District, Karangasem Regency. 2) patriarchal culture has a negative and significant effect on the use of contraceptives in Kubu District, Karangasem Regency. 3) education level, employment status, family income and use of contraceptives have a negative and significant effect on fertility in Kubu District, Karangasem Regency. 4) patriarchal culture has a positive and significant influence on fertility in Kubu District, Karangasem Regency. 5) the use of contraceptives has a direct effect in mediating employment status on fertility in Kubu District, Karangasem Regency.
 
 

Moderasi beragama menjadi semakin relevan di tengah pluralitas masyarakat Indonesia yang beragam. Pendidikan di tingkat sekolah menengah menjadi salah satu sarana strategis untuk menanamkan nilai-nilai moderasi beragama guna membentuk generasi yang toleran dan menghargai perbedaan. Penelitian ini bertujuan untuk mengevaluasi bagaimana nilai-nilai moderasi beragama diajarkan dan diterima oleh siswa, serta dampaknya terhadap sikap dan perilaku mereka dalam kehidupan sehari-hari. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Pengumpulan data dilakukan melalui observasi, wawancara mendalam dengan guru dan siswa, serta analisis dokumen kurikulum dan materi pembelajaran.  Hasil penelitian menunjukkan bahwa nilai-nilai moderasi beragama telah diintegrasikan ke dalam beberapa mata pelajaran, terutama Pendidikan Agama Islam. Siswa menunjukkan pemahaman yang baik mengenai pentingnya moderasi dalam beragama, yang tercermin dalam sikap toleransi mereka terhadap perbedaan agama dan budaya. Namun, tantangan seperti keterbatasan waktu dan sumber daya menjadi kendala dalam penerapan yang lebih luas. Kesimpulan, penanaman nilai-nilai moderasi beragama di SMA Negeri Bareng Jombang cukup efektif, namun memerlukan upaya berkelanjutan dan dukungan dari seluruh elemen sekolah untuk memperkuat implementasinya.

Investment is a tool to earn income in the future. With so much uncertainty in generating income, it encourages someone to do something that will benefit themselves in the future. So that those who invest in the right way will feel calm about facing the lives of themselves and their families in the future. For investors, this research involved 54 companies and 11 companies were selected as samples through purposive sampling. The data analysis tools used in this research are classical assumption testing, multiple linear regression analysis, correlation analysis, coefficient of determination analysis, and hypothesis testing. The results of this research indicate that partially the Liquidity, Activity Ratio and Profitability variables have a significant effect on share prices. Leverage has no significant effect on stock prices. Simultaneously, the ratio variables Liquidity, Leverage, Activity and Profitability have a significant influence on Share Prices of 88.2% and the remaining 11.8% is influenced by other variables.