This study examines the impact of selling price, finished goods inventory management, and marketing strategy on sales turnover at Ayam Bakar Pak D Restaurant, Nginden Surabaya. Using quantitative methods and multiple linear regression analysis, the findings reveal that all three variables collectively influence sales turnover (F-value = 10.317, p = 0.000). However, partial analysis indicates only selling price (X1) has a significant positive effect (t = 4.591, p = 0.000), while finished goods inventory (X2)and marketing strategy (X3) show no significant impact. The regression equation derived is Y = 4.701 + 0.415X1 - 0.007X2 - 0.140X3 + e, emphasizing pricing strategy as a key driver of sales performance.

This research focuses on understanding how gender equality impacts per capita income in Gorontalo Regency. A quantitative method was used, relying on secondary data for analysis. To explore the connection between gender equality and per capita income, simple linear regression was applied. The results indicate that gender equality positively and significantly influences per capita income in this area. The analysis showed a determination coefficient, which reveals that 81. 3 percent of the change in per capita income is accounted for by gender equality, while the remaining 18. 7 percent is affected by other factors that are not considered in this study. This implies that enhancing gender equality plays a crucial role in boosting per capita income within Gorontalo Regency..

Penyalahgunaan narkotika di Indonesia menjadi masalah sosial yang memengaruhi berbagai lapisan masyarakat. Pemerintah mengembangkan kebijakan rehabilitasi yang tidak hanya mengandalkan hukuman penjara, tetapi juga rehabilitasi medis dan sosial. Salah satu langkahnya adalah pembentukan Tim Asesmen Terpadu (TAT), yang bertugas menilai kelayakan rehabilitasi penyalahguna narkotika. Penelitian ini bertujuan mengevaluasi mekanisme kerja TAT di Kabupaten Garut serta mengidentifikasi hambatan dalam pelaksanaannya. Metode yang digunakan adalah pendekatan yuridis empiris dengan wawancara tim hukum dan medis, serta analisis dokumen hukum. Hasil penelitian menunjukkan TAT memiliki mekanisme terstruktur, namun menghadapi kendala seperti keterbatasan anggaran, kesulitan memperoleh data akurat, dan tantangan identifikasi peran tersangka. Solusi yang disarankan antara lain peningkatan koordinasi antar instansi, penambahan anggaran, dan penguatan pelatihan bagi petugas TAT. Penelitian ini diharapkan meningkatkan efektivitas kebijakan rehabilitasi narkotika di Garut dan daerah lain di Indonesia.
 

Internal access abuse is a form of fraud that can significantly harm a company, both financially and reputationally. Therefore, it is essential for companies to implement effective preventive measures to protect the integrity of their information systems and assets. This article discusses various strategies that can be applied to prevent fraud, including the implementation of strong internal controls, segregation of duties, and strict access controls. Additionally, features such as audit trails, clear security policies, and the use of advanced security technologies are key elements in detecting and preventing access abuse. Building a culture of ethics and transparency within the company, as well as providing ongoing education and training to employees, is also crucial for raising awareness of fraud risks. Conducting regular audits and risk assessments can help companies identify potential weaknesses in their internal control systems. By adopting a comprehensive and integrated approach, companies can protect their assets, maintain operational integrity, and build trust among employees and stakeholders, ultimately contributing to the long-term success of the organization

With the increasing number of business players in the coffee shop industry, brand image has become a crucial element in shaping customer perception and loyalty. This study aims to analyze the contribution of digital promotion and human resource quality in shaping the brand image of Kopi Titik Koma in Surabaya. Employing a quantitative approach, the research collected data through a survey involving a total of 60 respondents. The data were analyzed using multiple linear regression with SPSS 25. The findings indicate that both variables have a positive and significant influence on brand image, both partially and simultaneously. The regression model obtained is Y = 2.909 + 0.286X1 + 0.538X2 + e, indicating that the quality of human resources contributes more substantially (0.538) compared to digital promotion (0.286). These results highlight the strategic importance of digital efforts and human resource development in enhancing brand image. Future studies are recommended to focus on more specific geographical areas to gain deeper insights.

This research seeks to examine the impact of brand image and brand ambassadors on the purchasing decisions of Wardah cosmetics consumers at Sashop Gorontalo. Data were gathered using questionnaires distributed to Wardah customers at Sashop Gorontalo. The independent variables in this study are brand image and brand ambassador, while the dependent variable is purchasing decision. The research population consists of 97 respondents selected through a purposive sampling method. Instrument testing involved assessments of validity and reliability. The data were analyzed using multiple linear regression with the assistance of SPSS 25 software. The results of the t-test reveal that brand image and brand ambassador each have a significant individual effect on purchasing decisions. Additionally, the F-test results demonstrate that both variables together significantly influence purchasing decisions

The purpose of this study is to analyze the implementation of Accounting Information Systems (AIS) in managing the company's revenue cycle control. The revenue cycle involves a series of crucial activities such as receiving orders, shipping goods, billing, and receiving payments, which require strict supervision to reduce errors and manage existing risks. Without the implementation of AIS, some common problems that often arise in managing the revenue cycle include inaccurate information, loss of employee data archives, difficulty in detecting errors in supervision, as well as limited reporting supervision and invalid data. As a solution, AIS can be implemented to increase data processing capacity, improve storage space, and improve control between parts of the organization. This study investigates the implementation of AIS in recording revenue transactions and its impact on internal control, such as preventing fraud, increasing data accuracy, and accelerating business processes. The results of the study are expected to provide an understanding of how the implementation of AIS can improve revenue cycle control and reduce risks associated with large business transactions.

The shifting investment orientation that increasingly emphasizes sustainability and social responsibility demands an evaluation of non-financial factors in institutional investors' decision-making processes. This study aims to analyze the influence of Corporate Social Responsibility (CSR) and firm size on institutional investors' investment decisions among property sector issuers listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach with a causal explanatory design was employed. The sample consisted of 35 companies selected through purposive sampling based on institutional ownership, availability of annual and sustainability reports. Data were collected from secondary documentation and analyzed using multiple linear regression to test the simultaneous and partial effects among variables. The results show that CSR and firm size significantly affect investment decisions, with CSR having a stronger influence. This indicates that companies committed to social sustainability and possessing larger asset scales tend to be more trusted by institutional investors. The integration of CSR practices and company size growth serves as an effective strategy to attract investment. This study enriches the theoretical literature by reinforcing the application of signaling theory and stakeholder theory in the context of emerging capital markets, while also providing practical recommendations for companies and regulators to pay greater attention to sustainability aspects in corporate management and disclosure.

The movement of gold prices, which has continued to increase over the past year, is one of the backgrounds for this research. This research aims to determine the influence of financial behavior, income and lifestyle on gold investment decisions in the sales marketing of Toko Mas Jawa Solo Area. This research uses a quantitative approach by distributing questionnaires with a sample of 71 respondents, obtained using a saturated sampling technique. Research data was processed using SPSS, where hypothesis testing was analyzed using the t test and multiple linear regression analysis.

This study aims to analyze the effect of population on poverty with per capita income as a mediating variable in Aceh Province, a special autonomy region that still faces structural poverty challenges post-conflict and natural disasters. Using a quantitative approach with panel data from the Central Statistics Agency (BPS), Bank Indonesia, and the Financial Services Authority (OJK), this study analyzes the relationship between population growth, per capita income, and poverty percentage through path analysis with the Sobel test. The results show that population growth has a negative and significant effect on per capita income, as well as a positive impact on increasing poverty. Meanwhile, per capita income is shown to have a negative and significant effect on poverty, indicating that an increase in income can reduce the poverty rate. Mediation analysis reveals that per capita income acts as a significant intervening variable, proving that population growth not only affects poverty directly, but also indirectly through a decrease in per capita income. These findings highlight the importance of policies that control population growth while promoting economic growth based on income generation to reduce poverty in Aceh. The policy implications of this study emphasize the need for integrated development programs, improved access to education and health, and strengthening productive sectors to strengthen the economic resilience of the community.