The transformation of the workplace in the digital era has pushed organizations to adopt more adaptive and inclusive leadership styles, particularly in managing and retaining talent. Inclusive leadership is believed to foster a psychologically safe work environment, build trust, and enhance employee engagement—key factors influencing talent retention decisions. This study aims to examine the impact of inclusive leadership on talent retention, by exploring the mediating roles of psychological safety, trust, and employee engagement. A quantitative approach was employed through an online survey involving 150 respondents from the professional and technology sectors. Data analysis was conducted using multiple linear regression and Structural Equation Modeling (SEM) with the support of SPSS and SmartPLS. The findings reveal that inclusive leadership significantly influences talent retention, both directly and indirectly through the three mediating variables. These results highlight the importance of leadership styles that are attuned to employees’ psychological needs. Theoretically, this study contributes to the growing body of literature on leadership and employee retention. Practically, it offers strategic recommendations for organizations to develop sustainable human resource management policies focused on employee well-being—particularly in the context of an increasingly digital and flexible work environment.

Digital informatioan requires its users to adapt, understand, and be able to use applications by utilizing various digital infrastructures, one of which is the QRIS payment method. This research aims to explain the adoption of the integration of the QRIS payment method and its supporting and inhibiting factors in promoting digital financial literacy towards Indonesia Emas 2045. The research method uses a qualitative approach. The results show that the adoption of QRIS as a payment method has great potential in supporting the understanding of digital finance, which not only facilitates payment transactions but also strengthens the foundation for digitalization changes. Factors such as convenience and accessibility, data privacy and security, contactless transactions, marketing and promotion, as well as the prevention of counterfeit currency, drive adoption. Conversely, the gap ini technology infrastructure ownership, lack of technological knowledge, dependence on cash availability, limited internet access, and security issues due to QR code fraud hinder adoption. Cooperation between the community, government, private sector, and financial institutions is needed to determine strategic steps to continuously improve and enhance the use of the QRIS payment menthod in supporting digital-based financial literacy and to contibute to human development and mastery of science and technology.

Penelitian ini bertujuan untuk menganalisis efektivitas penyertaan modal dan kontribusi laba Badan Usaha Milik Daerah (BUMD) PT Bank BPD DIY terhadap Pendapatan Asli Daerah (PAD) Provinsi Daerah Istimewa Yogyakarta (DIY) pada periode 2020–2024. Metode penelitian yang digunakan adalah pendekatan deskriptif kuantitatif dengan menggunakan data sekunder berupa laporan keuangan PT Bank BPD DIY dan laporan APBD Pemerintah Daerah DIY. Efektivitas dianalisis menggunakan Charge Performance Index (CPI) dan kontribusi laba diukur dengan membandingkan deviden yang disetor terhadap total realisasi PAD. Hasil penelitian menunjukkan bahwa penyertaan modal yang diberikan oleh Pemerintah Daerah DIY kepada PT Bank BPD DIY efektif dalam meningkatkan laba, meskipun pertumbuhan laba tidak selalu sebanding dengan peningkatan modal. Rata-rata efektivitas kontribusi laba PT Bank BPD DIY terhadap target PAD mencapai 103,66% dan termasuk kategori sangat efektif. Namun, rata-rata kontribusi laba terhadap total PAD hanya sebesar 4,55%, yang tergolong sangat kurang. Hal ini menunjukkan bahwa meskipun laba BPD DIY meningkat dan target kontribusi laba tercapai, proporsi kontribusinya terhadap PAD secara keseluruhan masih rendah.

This research investigates the influence of governance structures specifically board composition, audit committee presence, and the ratio of independent commissioners on the likelihood of financial distress within Indonesia's agribusiness sector, incorporating profitability as a moderating factor. The central concern of this study is the persistent threat of financial instability that may culminate in bankruptcy, thus underlining the necessity for robust organizational oversight. A quantitative method was applied, utilizing secondary data sourced from financial reports of agribusiness firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. Analytical techniques employed include multiple linear regression and moderated regression analysis (MRA) to evaluate the interaction between profitability and governance elements. The findings reveal that both board size and audit committee activity exhibit a significant inverse relationship with financial distress, whereas independent commissioner representation lacks statistical impact. Moreover, profitability enhances the mitigating role of governance mechanisms against financial vulnerability. These insights affirm the relevance of strengthening internal governance and financial health as preventive measures against financial crises in the agribusiness industry

This study aims to analyze the influence of promotional differentiation, attractiveness, and location on purchasing decisions at Susan Spa Bandungan. The population and sample of this study were done by purposive sampling technique on Susan Spa Bandungan consumers who were at least 17 years old and a maximum of 24 years old. In this study using a sample based on the formula N = (5 × number of indicators) = 5 × 18 = 90 respondents, but the researcher decided to use all the results obtained as many as 103 respondents to increase accuracy and anticipate invalid data. The research method applied is a quantitative approach and multiple linear regression analysis used to test the hypothesis with the IBM SPSS Statistic application. This study shows that promotion, attractiveness, and location have a positive and significant impact on purchasing decisions. These results are supported by data analysis which shows a strong relationship between these three factors and consumer decisions in choosing a product or service.

This research aims to digitize the BOSP Financial Report of SMA Negeri 1 Yogyakarta through the School Financial Management Information System website. This is motivated by the condition of the SPJ administration which is still processed semi-manually, the wrong nominal input into the bank deposit receipt which results in failed transfers, and incorrect tax transfers (over/underpayment of taxes). The method used is qualitative with data collection techniques through observation, interviews, and documentation. Research procedures include: 1) making a flowchart of the financial transaction process, 2) designing the output format of the financial accountability letter, 3) simulating the school financial management information system accompanied by a programmer, 4) testing on three different users. The test results show that the financial management of SMA Negeri 1 Yogyakarta through the School Financial Management Information System produces output documentation of SPJ completeness automatically and can present real-time financial reports. It is expected that the School Financial Management Information System can improve the accuracy and achievement of the realization of BOSP fund absorption.

The formulation of the problem in this study is to analyze the influence of organizational climate, leadership, motivation on employee performance at PT Delta Merlin Dunia Textile VII. The population in this study were all employees of PT Delta Sukses Makmur totaling 30 staff. In this study using a saturated sample, which is a sampling technique when all members of the population are used as samples. The analytical method in this study uses instrument testing, classical assumption test, multiple linear analysis, t-test, F test, and R2 test.
The results of the study on multiple linear regression analysis showed that leadership and motivation variables had a positive and significant effect on employee performance, while organizational climate had a positive but not significant effect on employee performance at PT Delta Sukses Makmur. The results of the Adjusted R Square coefficient of determination obtained the Adjusted R Square coefficient of determination the Adjusted R Square coefficient of determination of 0.979 means it is known that the influence given by leadership, organizational climate, motivation on employee performance is 97.9% while the remaining 2.1% is influenced by other variables not included in this study, such as compensation, work environment, discipline

This research is designed to investigate how the use of email marketing techniques can enhance customer loyalty at Company B. In the current digital landscape, email marketing is seen as a powerful tool for fostering connections with customers while promoting sustained engagement over time. By utilizing this approach, businesses can deliver valuable information, promotions, and content to customers in a more tailored and relevant fashion. To achieve these goals, this research adopts a descriptive analytic approach with a qualitative focus, where information is gathered through on-site observations, comprehensive interviews, and distributing surveys to staff directly engaged in the email marketing efforts at Company B. The results of the study indicate that the execution of email marketing strategies is being performed effectively and strategically, with the backing of sufficient internal resources, such as a digital marketing team and a campaign automation system. Many participants believe that personalizing content, effective communication, and the regularity of email dispatches are functioning well. Furthermore, most employees indicated that this strategy has played a pivotal role in bolstering customer loyalty and aiding in the development of stronger connections between the company and its customers. Therefore, it can be concluded that the application of email marketing strategies within Company B has a beneficial effect on enhancing customer relationships and should be regarded as a primary tactic for maintaining customer loyalty over the long term.

This research aims to identify the impact of service quality and promotion on customer satisfaction at Alfamart in Semarang Regency. The research entity group includes residents in the West Ungaran area of Semarang Regency. The participant selection method uses a non-probability approach, specifically a directed selective method. Participants include West Ungaran residents who have passed the age threshold of 17 years and have previously conducted transactions at Alfamart in Semarang Regency. The information collection mechanism is carried out through the distribution of survey instruments using a multi-level assessment scale. Data is processed through multiple regression testing. The investigative findings reveal that service quality exerts a significant influence on customer satisfaction, based on statistical test results demonstrating the significance value of service quality at 0.000, which falls below 0.05 (0.000 < 0.05), with a test statistic of 5.727 surpassing the critical threshold of 1.986 (5.727 > 1.986). Promotional efforts similarly contribute meaningfully to customer satisfaction, reflected through testing that generated a significance value of 0.002 beneath the 0.05 threshold (0.002 < 0.05) and a test statistic of 3.211 exceeding the critical limit of 1.986 (3.211 > 1.986). Subsequently, customer satisfaction is simultaneously influenced by service quality and promotional strategies, evident from the analysis with a significance value of 0.000 < 0.05 in the simultaneous test and a statistic of 153.608 transcending the critical value of 3.09 in Semarang Regency at Alfamart.

This study aims to determine the effect of leverage, profitability, sales growth on tax avoidance of Food and Beverage companies listed on the IDX in 2017-2021. The type of research used in this research is comparative causal research. The calculated F value is 4.963 and a significant probability value of 0.003 is less than 5%, so it can be concluded that leverage, profitability, and sales growth simultaneously affect tax avoidance in Food and Beverage companies listed on the IDX in 2019- 2023. The results of the study show that partially leverage and profitability have a significant positive effect on tax evasion in food and beverage companies listed on the IDX in 2019 - 2023, while sales growth has no effect on tax evasion in food and beverage companies listed on the IDX in 2017 – 2021.