This study aims to analyze the effect of gearing ratio, profitability, company age, company size, and ownership structure on the timeliness of financial reporting in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Timeliness of financial reporting is very important because it can affect investor decision making and market perception of company performance. This study uses a quantitative approach with the logistic regression analysis method. The sample consisted of 23 banking companies selected based on purposive sampling techniques and met the criteria for three years of observation, resulting in 69 observations. The results of the study showed that simultaneously the five independent variables affected the timeliness of financial reporting with a contribution of 50.9%. Partially, gearing ratio, company age, and ownership structure were shown to have a significant effect, while profitability and company size did not show a significant effect. This finding implies that the aspects of leverage, company maturity, and transparency of public ownership play an important role in increasing compliance with timely financial reporting.
 
 

This research explores work stress management strategies through mindfulness approaches for hotel front office employees in Semarang Regency. Using a qualitative research design with a phenomenological approach, 15 front office employees from 5 starred hotels participated in an eight-week mindfulness program adapted for the hospitality context. The findings identified five main stressor categories with emotional demands in guest interactions as the dominant stressor (intensity score 8.4/10). The implementation of the mindfulness program resulted in a 25.9% decrease in stress levels and a 22.5% increase in mindfulness. Four key mechanisms were identified in the mindfulness process: enhanced awareness, emotional regulation, response de-automatization, and perception change, with emotional regulation emerging as the most dominant mechanism (31.8%). Management support (26.7%) was the main supporting factor, while time constraints (34.5%) represented the biggest obstacle in mindfulness implementation. This research contributes to the development of a contextual mindfulness-based stress management model for the hospitality industry and provides practical implications for hotel management in implementing effective employee wellness programs.

This research discusses the Analysis of Seafarers Identity Document (SID) Issuance Services at the One-Stop Service Center at the Tanjung Perak Main Port Authority Office. SID is an official identity document for seafarers who work on foreign-flagged vessels and serves to ensure access and legal protection for them. SID issuance services are carried out online through the e-SID website which is designed to increase efficiency and ease of service for seafarers. To evaluate the quality of these services, this research uses a quantitative method with a descriptive approach. Data were collected through questionnaires involving service users and then analyzed based on five dimensions of service quality: Tangibles, Empathy, Assurance, Responsiveness, and Realibility. The results show that the SID issuance service at KSOP Utama Tanjung Perak with an average satisfaction score of 76.32% is classified as good. The Empathy dimension obtained the highest score (80%), followed by Assurance (76.83%), Responsiveness (75.75%), Reliability (75%), and Tangibles (73.12%). Some aspects that require improvement include information availability, friendly attitude of officers, time efficiency, and consistent application of SOPs. As an effort to improve service quality, researchers recommend developing a real-time application status tracking feature, socializing online procedures through educational media, periodic training for officers, and improving information technology infrastructure. With these steps, it is expected that SID issuance services will become more efficient, transparent, and responsive to seafarers' needs.

The purpose of this study was to determine the significant or insignificant influence of customer friendliness and availability of goods on purchasing decisions at the 5F clothing store in Batu Ajamu Market, Panai Hulu District. The study used quantitative methods and an associative causality approach. The data collection technique used was through observation and interviews. The sample in this study was 99 respondents or consumers. The sampling technique was simple random sampling. The data analysis technique used statistical techniques/SPSS by conducting validity and reliability tests, then for the questionnaire and multiple linear regression analysis with the T Test and F Test to prove the hypothesis. The results showed that there was a close and significant influence of customer friendliness on purchasing decisions, there was no close and significant influence of the availability of goods on purchasing decisions, the influence of customer friendliness and availability of goods was 35.6% and the remaining 64.4% was influenced by other factors and variables.

Employee performance in service companies in Indonesia is often hampered by less than optimal organisational culture and work motivation, which impacts on the productivity and competitiveness of the company. This study aims to explore the influence of organisational culture and work motivation on employee performance in service companies in Jakarta. The method used is a quantitative survey with a Structural Equation Modeling (SEM) approach using AMOS, involving 120 respondents selected by purposive sampling. The results of the analysis show that organisational culture and work motivation simultaneously have a positive and significant effect on employee performance, with work motivation having a more dominant influence. This finding strengthens human resource management theory regarding the importance of integrating organisational culture and motivation in improving performance. The practical implication of this study is the need to develop a holistic management strategy to strengthen organisational culture and increase work motivation to encourage optimal employee performance in the service sector. This research also opens up opportunities for further studies with a mixed methods approach and mediating variables to enrich the understanding of human resource dynamics in Indonesia.

Employee training is a crucial element in enhancing individual and organizational performance. This study aims to analyze the impact of training on employee performance at Store Matahari Bangkalan Plaza. Using a qualitative approach, data was collected through in-depth interviews with 10 employees who participated in training programs. The findings indicate that training positively contributes to improving work skills, motivation, productivity, and adaptability to workplace changes. Additionally, training enhances the quality of customer service. Therefore, companies should develop more systematic and continuous training programs to ensure optimal employee performance.

The company's success is influenced by employee performance, one of the main factors of which is work motivation. Motivation can come from intrinsic factors, such as job satisfaction and self development, as well as extrinsic factors, such as salary, incentives, and work environment. This study aims to analyze the effect of motivation on employee performance at Alfamart Perumnas Kamal with qualitative methods through in-depth interviews. The results showed that high motivation improves performance, while lack of appreciation, excessive workload, and poor communication lower morale. The main factors that drive motivation are career opportunities, job stability, and the reward system. Alfamart is advised to increase training, improve incentives, and strengthen internal communication to create a more conducive work environment, thereby increasing employee productivity and loyalty.

This study aims to analyze the factors influencing employee engagement among Generation Z in the manufacturing industry in Semarang Regency. Using a qualitative approach with case study design, data were collected through in-depth interviews, focus group discussions, participatory observation, and document analysis involving 25 Generation Z employees from three manufacturing companies. The results identified five main factors affecting employee engagement: job design and autonomy, leadership and supervisor relationships, career development and continuous learning, work environment and organizational culture, and work-life balance and flexibility. Career development and continuous learning emerged as the most influential factor (84.7%), followed by leadership and supervisor relationships (81.2%). Companies that successfully engage Generation Z employees are those that balance manufacturing standardization requirements with Generation Z's preferences for autonomy, self-development, and flexibility. The findings contribute to enriching the understanding of employee engagement in the specific context of Generation Z in the manufacturing industry and provide practical guidance for manufacturing companies in developing more effective human resource management strategies. This research suggests that manufacturing companies need to transform their approach to human resource management to accommodate the unique preferences and expectations of Generation Z.

In investing, prospective investors' astuteness in exploring and processing information will be used as a decision-making tool for investing which will determine how much risk and profit they will obtain in the future. This research aims to determine the magnitude of profits and risks and classify efficient and inefficient shares by applying the Capital Asset Pricing Model method to cosmetics sub-sector companies listed on the IDX. The method used in the research is a qualitative method with quantitative data, in the form of a list of the latest stock prices, interest rates, and the Indonesian Sharia Stock Index sourced from the official website of the Indonesian Stock Exchange, Yahoo Finance, and Bank Indonesia.

The purpose of this study is to analyze PDRB per capita and the number of taxpayers that affect land and building taxes and locally-generated revenue. This research is causality research, which analyzes the effect of exogenous variables on endogenous variables. The variables used are PDRB Per Capita, Number of Taxpayers, Land Building Tax and Regional Original Income in East Kutai Regency. The data used in this study are secondary time series data from 2011 to 2020 sourced from the Regional Revenue Service of East Kutai Regency and the Central Statistics Agency (BPS) of East Kutai Regency, using Path Analysis.The results of the per capita GDP research have a positive and significant effect on the Building Land Tax, Taxpayers have a negative and insignificant effect on the Building Land Tax. Then PDRB Per capita has a positive and significant effect, Taxpayers have a negative and insignificant effect on Regional Original Income. Land and Building Tax has a significant effect on Regional Original Income. The indirect effect of Per capita PDRB has a negative and insignificant effect on Regional Original Income through the Land and Building Tax. The indirect effect of the Taxpayer has a positive and insignificant effect on Regional Original Income through the Land and Building Tax in East Kutai Regency.