This study aims to influence the perception of convenience, perception of usefulness and promotion on Shopeepay E-Wallet on generation z consumptive behavior in Yogyakarta. The research method uses a quantitative method by conducting multiple linear regression between perception of convenience, perception of usefulness and promotion on generation z consumptive behavior in Yogyakarta. The sample in this study was determined by purposive sampling. This study concludes that the variables of perception of convenience and perception of usefulness influence the consumptive behavior of generation z in Yogyakarta while the promotion variable does not influence the consumptive behavior of generation z in Yogyakarta. The R² value shows a value of 0.315. This identifies that all independent variables (perception of convenience, perception of usefulness and promotion) are able to influence the dependent variable (consumptive behavior) by 68.5%

This study aims to see how much impact the variables attractiveness, expertise and trustworthiness have on the purchase interest of Shopee e-commerce. Data collection using questionnaires to obtain answers to research variables and respondent data. The sampling method uses convenience sampling techniques. The respondents of the study were all Millennials and Generation Z aged 18-37 years old Shopee e-marketplace users in Semarang City as many as 96 people. The questionnaire answer assessment indicator uses a 5-point Likert scale. The data analysis method uses multiple linear regression and is processed using SPSS software version 30. The results of the study show that the variables attractiveness, expertise and trustworthiness have a significant influence on purchase interest. The most dominant expertise variable in achieving optimal purchase interest in respondents is the Millennial generation and Generation Z aged 18-37 years old Shopee e-marketplace users in Semarang City.

The COVID-19 pandemic affected hospitals by reducing inpatient and outpatient volumes while increasing operational costs. This study analyzes financial distress differences in six private hospitals listed on the Indonesia Stock Exchange using the Altman Z”-Score and Springate models. A quantitative comparative method with purposive sampling was applied, using secondary data from 2018–2022, analyzed with the Paired Sample T-Test. Results show no significant differences in financial distress before and after COVID-19 (Altman Sig. 0.415; Springate Sig. 0.128). All hospitals remained in the safe zone, indicating financial stability throughout the pandemic.

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.

The research focuses on evaluating the impact of capital structure, liquidity, and profitability on the value of companies engaged in the real estate sector and has been on the Indonesia Stock Exchange (IDX) list for the period 2018-2023. The more rapid and intense the competition faced by various companies in this field, the more this study seeks to determine the magnitude of the significant influence of all independent variables on the valuation of a company, as well as the role of company size, which is determined to be a moderating factor. Quantitative methods based on secondary data are the basis for conducting research, with the company's public financial statements as secondary data. Purposive sampling plays an important role as a form of sampling whose data is analyzed through multiple regression and moderation analysis. The findings of this study show that with positive significance, liquidity and profitability affect firm value, but capital structure does not exert its influence. In addition, firm size is found to moderate the interaction of liquidity with firm value but has no moderating effect on the relationship of capital structure and profitability on firm value.. 

Employee work orientation is a step to introduce new employees to the new environment as well as job descriptions and coworkers. Work discipline is also an achievement in the work environment and training and development will affect the performance of education personnel. This study aims to analyze the effect of work orientation, work discipline and training and development on the performance of education personnel. This type of research is quantitative research with a total sample in this study of 54 people selected based on non-probability sampling techniques (not random) with purposive sampling sample selection techniques, namely educational staff respondents who work at Pelita Nusantara Kasih Christian School Surakarta City, and data collection methods using questionnaires. The results showed that work orientation variables, work discipline variables, training and development simultaneous influenced the performance of educational staff at Pelita Nusantara Kasih Christian School in Surakarta City.

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 aims to analyze the feasibility of the direct compensation system applied to teaching staff at the ABD Private Kindergarten in Jakarta. The main focus is to assess whether the compensation system meets the principles of fairness, transparency, and alignment with teachers' workloads and responsibilities. A qualitative case study approach was employed, involving data collection through in-depth interviews with four educators, direct observations, and analysis of internal school documents. The findings reveal that the current compensation system fails to reflect teachers’ actual contributions and workload proportionately. The lack of objective performance evaluations and the absence of a structured salary increment mechanism were identified as key factors affecting work motivation. These results highlight the urgent need to reform compensation policies within early childhood education institutions. The study recommends the implementation of a more structured and transparent salary framework that considers years of service, educational background, and involvement in school activities. This research provides practical insights for private education stakeholders aiming to develop a more effective and sustainable compensation system that enhances both teacher welfare and educational quality.

This study unit is configured to execute an analysis of the influence of service quality, promotion, and price parameters in correlation with the customer satisfaction variable within the modern retail system, with the test object focused on Indomaret, Demak City. The data acquisition and processing procedures are implemented through a quantitative survey mechanism involving 100 respondent entities, utilizing a multiple linear regression algorithm as an analytical instrument to map the relationship between independent variables (service quality, promotion, price) and the dependent variable (customer satisfaction). The calculation results indicate that the service quality, promotion, and price components collectively generate a significant impact on the customer satisfaction variable.

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.