Penelitian ini bertujuan untuk mengetahui dan memberikan bukti empiris bahwa Return On Asset, Return On Equity, dan Earning Per Sheare berpengaruh signifikan terhadap harga saham pada perusahaan telekomuniksi yang terdaftar di BEI pada tahun 2013-2020. Data yang digunakan berupa laporan keuangan tahunan Perusahaan Telekomunikasi yang dijadikan sampel dalam penelitian dengan periode waktu tahunan serta data statistic mengenai indikator ekonomi. Sampel penelitian ini ditentukan dengan menggunakan metode purposive sampling sehingga diperoleh 4 perusahaan. Jenis data yang digunakan adalah data sekunder. Metode analisis yang digunakan adalah regresi linear berganda yaitu, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial variabel Return On Asset berpengaruh negatif dan tidak. Variabel Return On Equity berpengaruh Positif dan signifikan. Earning Per Share berpengaruh Positif dan. Secara simultan Return On Asset, Return On Equity dan Earning Per Share berpengaruh positif dan signifikan terhadap harga saham.  Kata Kunci : Harga saham, Return On Asset, Return On Equity, dan Earning Per Share

This study aims to examine and analyze the effect of tax planning, profitability, and liquidity on firm value with board diversity as a moderating variable. The population in this study is manufacturing companies in the consumer goods industry sector listed on the IDX in 2014-2019. The sampling method used purposive sampling with a total final sample of 60 companies. The analytical technique used is Moderating Regression Analysis (MRA). The results of the analysis show that the independent variable, namely profitability, has an influence on firm value. Meanwhile, tax planning and liquidity have no effect on firm value. And board diversity cannot moderate the effect of tax planning, profitability, and liquidity on firm value.Keywords: tax planning, profitability, liquidity, board diversity, firm value  

Penelitian ini dilakukan untuk mengetahui pengaruh pengetahuan perpajakan, kualitas pelayanan dan sanksi pajak terhadap kepatuhan wajib pajak badan mengikuti tax amnesty dengan kondisi keuangan sebagai variabel moderatingnya. Sampel yang digunakan sebanyak 200 wajib pajak badan di Kota Semarang sebagai client konsultan pajak yang mengikuti program tax amnesty. Metode pengumpulan sampel menggunakan purposive sampling. Penelitian ini berhasil membuktikan secara empiris bahwa (1) pengetahuan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak mengikuti tax amnesty, (2) Kualitas Pelayanan berpengaruh positif terhadap kepatuhan wajib pajak mengikuti tax amnesty, (3) Sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak mengikuti tax amnesty, serta (4) Kondisi keuangan dapat memoderasi pengaruh pengetahuan perpajakan, kualitas pelayanan dan sanksi pajak terhadap kepatuhan wajib pajak badan mengikuti tax amnesty.Kata kunci :       Kepatuhan wajib pajak, Kondisi Keuangan, Pengetahuan Perpajakan, Kualitas Pelayanan, Sanksi Pajak

The advancement of information technology demands that governments optimize digital-based services to enhance transparency and public satisfaction. This study aims to analyze the impact of website quality, e-government, and management information systems on government performance and their implications for public satisfaction in Mojokerto Regency. A quantitative approach using a survey method was employed, with a sample of 175 respondents selected through simple random sampling. Path analysis was utilized to examine the relationships between variables. The findings indicate that website quality and management information systems significantly influence government performance, while e-government does not have a direct significant impact. Website quality, e-government, and management information systems positively affect public satisfaction, with government performance acting as a mediating variable. These findings suggest that optimizing website quality and management information systems can enhance government effectiveness and public satisfaction. The implications of this study highlight the importance of digital innovation in public services and the need to strengthen policies to improve technology adoption in government bureaucracy.

This study aims to analyze the implementation of principal supervision in the development of teacher professionalism to improve the quality of education at MA Salafiyah. In addition, this study identifies the driving factors, obstacles faced, and solutions in the supervision of school principals to improve the quality of teaching. The research method used is qualitative with a descriptive approach. Data were collected through interviews with principals and teachers, direct observation of supervision activities, and documentation related to education quality management. Data analysis was carried out with an inductive approach to gain an in-depth understanding of supervision practices in schools. The results of the study show that the supervision of school principals at MA Salafiyah is carried out through planning, implementation, and follow-up. The driving factors for supervision include the motivation of the principal, the improvement of teacher qualifications, and the support of the school environment. However, several obstacles such as limited facilities, lack of teacher discipline, and monotonous learning methods are still challenges in improving the quality of education. The finding of this study confirms that the supervision of school principals plays an important role in improving teacher professionalism and education quality.

Employee performance is a crucial factor in the success of an organization, including in the government sector. This study aims to analyze the effect of compensation and work environment on employee performance, with work motivation as a mediating variable at UPT PBAP Bangil Pasuruan. The research employs a quantitative approach using path analysis. Data were collected through questionnaires distributed to 47 employees using a saturated sampling technique. The results indicate that compensation and work environment positively influence employee performance, both directly and indirectly through work motivation. Work motivation is proven to be a significant mediating variable that strengthens the relationship between compensation, work environment, and employee performance. These findings support Maslow and Herzberg's motivation theories, emphasizing the importance of fulfilling basic needs and motivational factors to enhance employee productivity. The study's implications suggest that organizations should not only focus on improving compensation and work environment but also implement strategies to enhance employee motivation for optimal performance. This study is limited in terms of sample size and research scope; thus, future research is recommended to expand the sample and consider other factors affecting employee performance.
 

This research was conducted to determine the influence of interest rates and inflation on the net profit growth of publicly listed commercial banks in the Indonesia Stock Exchange. Data was collected from www.idx.co.id, spanning from 2017 to 2021. The study took place from March to August 2022. The population for this research comprised 43 companies, with a sample size of 20 companies. The research employed quantitative data processed using Eviews 9 with the panel data regression method. The test results concluded that the interest rate variable, partially, does not have a significant impact on the net profit growth. However, inflation, partially, has a significant effect on the net profit growth of commercial banks during the period from 2017 to 2021. Simultaneously, interest rates and inflation do not have a significant impact on the net profit growth of commercial banks. The contribution of the interest rate and inflation variables to net profit growth is only 5.66%, and the correlation between the interest rate and inflation variables with net profit growth is weak.

PT. AIC uses a manual system in engine maintenance management. This makes it difficult to access in measuring the rate of damage, for acceleration information in maintenance management. This problem requires an identification to provide an effective machine maintenance management information system. The MTBF value will be able to detect machine damage, especially the piccanol gamma loom machine. The MTBF value can see the damage to the machine by looking at the condition of the machine, the data history of machine damage, the number of machine failures that occurred in a certain period. The MTBF value of the machine can control the reliability and know the life of the machine. Action maintenance can be done before the machine is damaged. After calculating the MTBF value of the piccanol gamma loom machine, it is still relatively small so the machine is still often damaged.

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh free gift dan diskon  terhadap keputusan pembelian produk skincare di MS Glow Kediri by Yowanita. Penelitian bersifat kuantitatif asosiatif. Populasi dalam penelitian ini adalah konsumen yang melakukan pembelian produk pertama yang mendapatkan free gift dan diskon selama bulan Juni yaitu sebanyak 64 konsumen. Teknik pengambilan sampel menggunakan purposive sampling. Yaitu menggunakan seluruh anggota populasi sebagai sampel. Teknik pengumpulan data menggunakan angket dan teknik analisis data menggunakan analisis regresi linier berganda yang diolah menggunakan program SPSS 26.
            Hasil penelitian ini menunjukkan bahwa variabel free gift memiliki pengaruh positif dan signifikan terhadap variabel Keputusan Pembelian Produk Skincare di MS Glow Kediri by Yowanita dengan nilai sig t yaitu 0,000 < 0,05. Variabel Diskon berpengaruh positif dan tidak signifikan terhadap variabel Keputusan Pembelian Produk Skincare di MS Glow Kediri by Yowanita dengan nilai sig t yaitu 0,196 > 0,05. Variabel Free Gift dan Diskon berpengaruh secara simultan terhadap variabel Keputusan Pembelian Produk Skincare di MS Glow Kediri by Yowanita dengan nilai sig F yaitu 0,000 < 0,05.

Penelitian ini memiliki ruang batasan pada aspek manajemen sumber daya manusia untuk mengetahui pengaruh Pengaruh Komunikasi, Disiplin Kerja, Semangat Kerja dan Budaya Organisasi Terhadap Kinerja Karyawan KOPTAN Jasa Tirta Sendang Tulungagung. Dengan menggunakan sampel sebanyak 70 responden dan mengunakan teknik pengambilan sampel Sampling Jenuh, metode penelitian yang digunakan observasi, wawancara, dokumentasi, kuisioner dan studi pustaka. Serta teknik analisis data dalam penelitian ini menggunakan uji statistik melalui uji validitas dan reliabilitas, uji asumsi klasik, uji regresi linier berganda, hipotesis uji t dan uji f dengan menggunakan SPSS.
Berdasarkan hasil analisis diperoleh bahwa variabel pengaruh komunikasi, disiplin kerja, semangat kerja dan budaya organisasi berpengaruh secara simultan terhadap kinerja karyawan, dengan nilai Sig.0,000 < 0,05.Secara parsial komunikasi berpegaruh signifikan terhadap kinerja karyawan, dengan nilai Sig. 0,014 < 0,05. Disiplin kerja berpengaruh secara signifikan terhadap kinerja karyawan, dengan nilai Sig. 0,002 < 0,05. Semangat kerja berpengaruh secara signifikan terhadap kinerja karyawan, dengan nilai Sig.0,005 <  0,05 dan budaya organisasi berpengaruh secara signifikan terhadap kinerja karyawan, dengan nilai Sig0,004 <  0,05. Persamaan regresinya : Y = 14,558 + 0,175X1 + 0,687X2 + 0,262X3 + 0,045X4 dan koefisien determinasinya sebesar 38,0%.