This study examines the impact of brand image, product quality, price, and lifestyle on iPhone purchasing decisions among Generation Z, specifically Dian Nuswantoro University students. Using a quantitative approach with an questionnaire survey distributed to 133 students, the data were analyzed through Partial Least Square (PLS). The results revealed that brand image, product quality, price, and lifestyle positive and significantly influence iPhone purchasing decisions. A strong brand image boosts buying interest, product quality builds confidence, price aligns with perceived benefits, and lifestyle affects preferences based on social status. The findings suggest that Apple should focus on brand image, product quality, and pricing strategies tailored to young consumers.

This study aims to improve the learning motivation of fourth-grade students of SDN 3 Jambu in Javanese language subjects, especially in Javanese script material, through the implementation of the Teams Games Tournament (TGT) learning model combined with the use of flash cards. The background of this study is the low learning motivation of students as seen from the lack of active participation, low enthusiasm during learning, and lack of interest in the Javanese script material. These conditions have an impact on the achievement of unsatisfactory learning outcomes and an unpleasant learning atmosphere. This type of research is Classroom Action Research (CAR) which is conducted in two cycles. Each cycle consists of four stages, namely planning, implementation of actions, observation, and reflection. The subjects of the study were 20 fourth-grade students. Data collection techniques were carried out using observations of student activities, interviews with teachers and students, documentation of learning activities, and evaluation tests to measure learning outcomes at the end of each cycle. Data analysis was carried out descriptively qualitatively and quantitatively. The results of the study showed a significant increase in student learning motivation after the implementation of the TGT learning model assisted by flash cards. This can be seen from the increasing activeness of students in groups, their enthusiasm in participating in educational games, and the results of learning evaluations that show a positive trend from cycle I to cycle II. The TGT model, which is based on cooperation and healthy competition, creates a more lively and enjoyable learning atmosphere and stimulates active student involvement. Thus, it can be concluded that the implementation of the Teams Games Tournament learning model supported by flashcard media is effective in increasing student motivation and learning outcomes in the Javanese Language subject, Javanese Script material.

The purpose of this study is to analyze in depht how taxprayer  awareness (X1), education level (X2), and income (X3) affect the level of community compliance in paying land and building taxes (Y) in Kebonagung Village, Demak.
The population of this research is the people of Kebonagung village community, the sampling technique used is purposive sampling in the Kebonagung village community with a total of 100 people. This study uses an instrument in the form of a quesionnarire with a Likert scale as a measurement tool, and testing is done using SPSS. Meanwhile, the data testing techniques used in this study include validity tests, reliability tests, with Cronbach Alpha as a comparison. And to test and prove the research hypothesis, classical assumption tests and multiple linear regression analysis were used.
The research results  show that taxpayer awareness (X1), education level (X2), and income (X3) have an effect on compliance in paying land and building taxes (Y). Where the coefficient of determination (Adjusted R Square) value was obtained as 0.544, which means that the variables used in the research have an influence of 54.4%.
To increase compliance in paying land and building tax, public awareness is needed in making payments, so there needs to be zocialization of laws and regulations related to taxation and the public needs to be aware that someone who already has their own income must be able to pay land and building tax

This study aims to determine and analyze the direct influence of store atmosphere on impulse buying in Consumers of Kartasura Mitra Department Store, to determine and analyze the direct influence of sales promotion on impulse buying in Consumers of Kartasura Mitra Department Store, to determine and analyze the direct influence of product completeness on impulse buying in Consumers of Kartasura Mitra Department Store and to determine and analyze the simultaneous influence of store atmosphere, sales promotion, product completeness on impulse buying in Consumers of Kartasura Mitra Department Store. This study uses a quantitative method with a sample of 100 employee respondents at Consumers of Kartasura Mitra Department Store. Data were analyzed using multiple linear regression analysis using IBM SPSS Statistics. The results of the study indicate that directly store atmosphere has a significant effect on impulse buying in Consumers of Kartasura Mitra Department Store, directly product completeness has a significant effect on impulse buying in Consumers of Kartasura Mitra Department Store, directly sales promotion has a significant effect on impulse buying in Consumers of Kartasura Mitra Department Store, and directly and simultaneously store atmosphere, sales promotion, and product completeness have a significant effect on impulse buying in Consumers of Kartasura Mitra Department Store

This study aims to analyze the financial ratio and financial performance of PT Mayora Indah Tbk in 2021 to 2023 based on calculations on the profitability ratio and liquidity ratio. This study applies a descriptive method with a qualitative approach. The data collection technique in this study is documentation with secondary data sources, namely the annual financial report of PT Mayora Indah Tbk listed on the IDX. The results of the calculation of financial performance at PT Mayora Indah Tbk in the 2021-2023 period based on profitability from return on assets are stated to be less than good and return on equity is stated to be less than good, while liquidity from the current ratio is stated to be good and the quick ratio is stated to be good. The conclusion of financial performance at PT Mayora Indah Tbk in the 2021-2023 period in terms of profitability is said to be less than good and liquidity is said to be good.

This study takes place from 2021–2024 to investigate the integrity of the financial statements of property and real estate companies listed on the IDX and how variables like good corporate governance (GCG), company size, and leverage affected it. The objective of this study is to investigate the relationships between conservative indexes for financial statement accuracy and institutional ownership, managerial ownership, independent commissioners, company size, and leverage. This research examines the impact of these variables on financial statement integrity using multiple linear regression analysis and a sample of 64 organizations. The results demonstrate that institutional ownership, managerial ownership, and independent commissioners positively affect the accuracy of financial statements, whereas business size and leverage have significant negative impacts. These results provide valuable insights into the role of corporate governance mechanisms and firm characteristics in enhancing the transparency and reliability of financial reporting in the real estate and property sector.



 


 
 

This study examines the impact of Dividend Payout Ratio (DPR) on firm performance, measured by Return on Assets (ROA), in Indonesian banking companies, with Non-Performing Loans (NPL) as a moderating variable. Using secondary data from the financial statements of 11 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, this research employs Moderating Regression Analysis (MRA) to test three hypotheses. The results indicate that DPR has a significant positive effect on ROA, supporting the hypothesis that higher dividend payouts enhance firm performance by attracting and retaining investors and signaling financial health. Conversely, NPL does not have a statistically significant direct effect on ROA, nor does it moderate the relationship between DPR and ROA. This suggests that while DPR is crucial for improving firm performance, the role of credit risk, as measured by NPL, does not significantly alter this relationship in the context of the studied banking companies. The R-squared value of the regression model is approximately 0.53, indicating that DPR and NPL explain 53% of the variability in ROA. These findings imply that dividend policies can be pursued independently of the current levels of non-performing loans, simplifying decision-making processes regarding dividend strategies. However, banks must continue to manage NPLs effectively for overall financial health. The study's limitations include a limited sample size and the exclusion of other potential moderating variables, suggesting areas for future research to provide a more comprehensive understanding of the factors influencing firm performance in the banking sector.

Penelitian ini bertujuan untuk untuk mengetahui bagaimana layanan e-PBK yang diterbitkan pada DJP Online dapat mencapai standar pelayanan yang telah disusun oleh Direktorat Jenderal Pajak. Penelitian ini menggunakan metode yang bersifat kualitatif dan pendekatan analisis deskriptif. Data penelitian ini diperoleh melalui kuesioner yang menghasilkan data primer, kemudian dianalisis menggunakan metode analisis naratif. Berdasarkan hasil penelitian, implementasi fitur e-PBK yang terjadi dilapangan tidak sesuai dengan standar pelayanan yang ditetapkan oleh Direktorat Jenderal Pajak. Proses dalam pemindahbukuan yang seharusnya lebih cepat menjadi sangat lama dan pemindahbukuan yang diajukan pihak KPP tempat OP atau badan terdaftar seringkali ditolak tanpa penjelasan yang jelas. Kesimpulan dari penelitian ini adalah bahwa untuk dapat mencapai standar pelayanan yang telah ditetapkan oleh DJP dan meningkatkan kuliatas pelayanan pajak, pihak layanan e-PBK  harus meningkatkan kecepatan dan ketepatan waktu pengolahan permohonan e-PBK, meningkatkan responsifitas layanan serta melakukan evaluasi dan perbaikan terus-menerus.

Menjadi seorang pecandu bukanlah sesuatu yang diinginkan bagi setiap orang termasuk menjadi pecandu alkohol. Alkohol adalah barang minuman yang mudah didapat sekaligus dapat memberikan kelegaan meskipun sesaat. Tidak adanya manfaat jangka Panjang membuat setiap individu yang meminumnya akan memaknai apa fungsi dan manfaat untuk dilakukan dalam jangka Panjang. Penelitian ini bertujuan untuk mengungkap makna hidup pada pecandu alkohol melalui pendekatan metode kualitatif deskriptif. Sebanyak enam informan yang memiliki pengalaman sebagai pecandu alkohol diwawancarai secara mendalam untuk menggali pengalaman subjektif mereka terkait pencarian makna hidup. Hasil penelitian menunjukkan bahwa alkohol digunakan tidak hanya sebagai media dari tekanan hidup, tetapi juga sebagai bentuk pemenuhan kebutuhan emosional akibat rasa hampa, kesepian, konflik keluarga, lingkungan sosial permisif, serta keterbatasan dukungan positif. Beberapa informan menyadari bahwa konsumsi alkohol hanya memberikan kelegaan sementara dan tidak mampu mengisi kekosongan makna hidup secara dalam. Adanya keinginan untuk berhenti dan membangun kehidupan bermakna muncul pada sebagian informan, meskipun masih dihadapkan pada hambatan lingkungan baik internal maupun eksternal.

Biofertilizer is an environmentally friendly fertilizer, has a long release time so it can be absorbed by plants long enough, and has enzymatic activities such as binding nitrogen and dissolving phosphate. Phosphate solubilizing bacteria (BPF) can dissolve phosphate that was previously unavailable to become available. This research aims to further examine the potential of BPF isolates from Kalimantan as a liquid biofertilizer agent using coconut water as a medium. The research was conducted for 3 months, from June to August 2023 at the Microbiology Laboratory, Biology Department, Faculty of Mathematics and Natural Science Tanjungpura University, Pontianak. This research used a Completely Randomized Design (CRD) with 8 treatments and 3 replications using the Total Plate Count method. The results of the study showed that the highest treatment is a treatment of A4 on day 6 with an average density of 9,4x108 CFU/mL. The BPF which has the highest potential as a biofertilizer is found in treatment A4, the combination bacterial isolates of Bacillus sp1 and Bacillus sp2, supported by the high population treatment of A4 during each storage. Liquid biofertilizers have many advantages compared to solid biofertilizers, including having a higher number of microbial cells, longer shelf life, greater protection against the environment and better effectiveness in the field. This study can provide information on the density of liquid biofertilizer bacteria using environmentally friendly coconut water media for the community by using phosphate-solubilizing bacteria (Bacillus spp.) from West Kalimantan peat soil.