This study aims to determine the effect of Return on Equity, Current Ratio, Debt to Equity Ratio and Total Asset Turnover on Price to Book Value. The population in this study are companies included in the IDX30 Index on the Indonesia Stock Exchange in the financial statements for the 2018-2022 period. The sampling technique in this study used purposive sampling method and obtained a sample of 11 companies. The analysis technique used is multiple linear regression analysis using Microsoft Excel 2021 Software and SPSS Software version 22.0. The results of this study indicate that Return on Equity, and Total Asset Turnover have a positive and significant effect on Price to Book Value, while Current Ratio and Debt to Equity Ratio have no effect on Price to Book Value.

Emotional intelligence (EI) is an important psychological foundation in modern leadership practice. Leaders who have high EI tend to be able to understand and manage their own and others' emotions effectively, allowing for the implementation of a more adaptive and positive leadership style. Transformational leadership, for example, relies heavily on the leader's ability to show empathy, build intrinsic motivation, and provide individual attention to subordinates. EI strengthens these capacities and encourages leaders to create harmonious and inspiring working relationships. On the other hand, leaders who are low in EI tend to be authoritarian or use a rigid transactional leadership style, which has a negative impact on employee satisfaction and performance. Leadership effectiveness, in this context, is determined not only by the style used, but also by the emotional quality of the leader in executing the style. Therefore, the integration of EI and leadership style contributes directly to the achievement of organizational goals through increased individual performance, loyalty, and a productive work climate. Thus, the development of EI is a strategic need in today's leadership training and development.

This study aims to analyze the effect of Service Quality on Debtor Satisfaction (Customer Satisfaction) in financial institutions specially in KPR Sales Center Medan, PT Bank Tabungan Negara (Persero) Tbk. The Service Quality variable is measured through dimensions such as reliability, responsiveness, and empathy, while Debtor Satisfaction is measured based on the debtor's perception of the service provided. The method used is simple linear regression to analyze the relationship between the two variables. The results of the study indicate that service quality has a positive and significant effect on debtor satisfaction, with a regression coefficient of 1.044, which means that every one unit increase in service quality will increase debtor satisfaction by 1.044 units. The t-test shows a t-value of 34.936, which is greater than table 2.034, with a significance level of 0.000. In addition, the results of the determination coefficient (R²) test show that 97.3% of the variation in changes in debtor satisfaction can be explained by service quality. This study concludes that service quality is the main factor influencing debtor satisfaction, so financial institutions need to continue to improve their service quality.

The development of digital technology encourages business entities to utilize e-commerce to expand their market. However, many have difficulty managing financial reports because the online sales system is not yet integrated. Ewilla Sewing, a convection business, still records finances manually and separately from online sales.  This study designs and implements an integrated e-commerce financial management accounting system to improve the accuracy, efficiency, and reliability of financial reports. The research method uses a descriptive qualitative approach with observation, interviews, and document analysis. The system was developed with a waterfall model. The results of the study show that the system is able to manage finances more efficiently, accelerate reporting, provide real-time data, support internal audits, and help make more appropriate decisions for Ewilla Sewing.

This study set out to ascertain the effects of work environment and motivation on employee performance.The study's population comprised forty employees from Medan Special Eye Hospital's management department.The data was analyzed with both multiple linear regression analysis and descriptive analysis.    Employee performance at Medan Eye Specialty Hospital is significantly impacted by the work environment and motivation, according to the results of this hypothesis test. This study show that "the work environment of employees at Medan Eye Specialty Hospital has a good and significant impact on their performance”.  "Employee performance at Medan's Special Eye Hospital is positively and significantly impacted on work motivation”.

Financial distress is a condition in which a company experiences financial decline prior to bankruptcy. Identifying financial distress is crucial for investors to anticipate the risk of bankruptcy. This study aims to examine the effect of financial distress on financial ratios, specifically liquidity ratio, profitability ratio, and leverage ratio. The population consists of all energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Purposive sampling was used as the sampling technique, resulting in a total of 340 research samples. The dependent variable is measured on a nominal scale, categorized as 0 for non-financial distress issuers and 1 for financial distress issuers. Data analysis was conducted using descriptive statistics, multicollinearity tests, data quality assessments, hypothesis testing, and logistic regression analysis with IBM SPSS version 25 software. The results indicate that the Current Ratio has a significant negative effect on financial distress. Similarly, the Net Profit Margin also has a significant negative effect on financial distress. Meanwhile, the Debt to Equity Ratio has a significant positive effect on financial distress.

This study's goal is to ascertain the connection between liquidity ratio (CR), asset management (TATO), capital structure (DAR) and firm size on financial performance, The  property & real estate firms that were listed between 2019 and 2023 on the Indonesia Stock Exchange (IDX). The study's sample, which was 52 companies in a period of (5) periods with a total of 260 data. The multiple regression analysis is used in this study method with the type of panel data with the Random Effect Model (REM) method. According to the study's findings that asset management has a favorably and significantly effect on financial performance, capital structure has a negatively and significantly effect on financial performance, but liquidity ratio and firm size have no effect on financial performance.

Garment companies are faced with the challenge of employee turnover intention that has not been fully resolved. This study aims to examine the relationship between job insecurity and workload on employee turnover intention through the mediation role of work stress in the garment industry Mas Arya 2 Semarang. Questionnaires were collected from 96 samples of employee staff using proportional sampling techniques with the criteria of permanent employees in the production department who have worked for at least 6 months. Data analysis used partial least squares (SEM-PLS). The findings of the study explain that job insecurity and workload directly affect employee work stress and employee turnover intention. Work stress indirectly acts as a mediator that influences the relationship between job insecurity and workload on employee turnover intention.

Modern organizations are implementing artificial intelligence (AI) applications to improve human resource management practices through increased decision transparency and improved efficiency outcomes. Decision flexibility, employee acceptance issues, and the risk of bias create significant challenges in AI adoption in HR. This study examines the implementation of AI in the HR function to evaluate its impact on operational efficiency and employee well-being, using a comprehensive theoretical framework integrating Task-Technology Fit, Sociotechnical Systems, Job Demands-Resources, and Explainable AI. The study implemented a mixed-methods design involving explanatory sequential elements to analyze the effectiveness of AI systems and employee perceptions. Quantitative analysis revealed that AI technology improves HR efficiency by up to 45% despite posing challenges in decision-making flexibility. Qualitative exploration identified differences in AI acceptance across organizational levels, with 80% of employees indicating limited understanding of AI decision mechanisms and 60% concerned about potential bias. The study findings suggest that optimal AI implementation requires a collaborative human-AI model that combines algorithmic analysis with human oversight, especially for complex scenarios that require contextual interpretation. This study highlights the importance of algorithmic transparency and targeted communication strategies to increase technology adoption. Organizations should develop comprehensive Explainable AI mechanisms that effectively communicate decision rationales in accessible language, while simultaneously implementing monitoring protocols to evaluate and address potential patterns of bias. This research contributes to the understanding of specific factors that influence successful AI implementation in the HR context, emphasizing that technology optimization and human-centered design represent complementary priorities.

This study aims to analyze the factors influencing the risk perception of stock investments among Generation Z in Indonesia. The research method used is quantitative, employing a survey approach through questionnaires. The analytical technique applied is multiple linear regression. The results of the study indicate that financial literacy, investment experience, and social influence significantly impact risk perception. These findings have important implications for financial education providers and capital market institutions.