This study aims to analyze the effect of the frequency of board of commissioner meetings and the size of the board of commissioners on company value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative approach, this study utilizes secondary data obtained from the company's annual report. Of the total 94 companies listed on the IDX, the purposive sampling method was used to filter data according to certain criteria, resulting in 307 sample observations. The analysis was carried out using multiple linear regression with the help of SPSS software. The results of the study indicate that the size of the board of commissioners has a positive and significant effect on company value. Conversely, the frequency of board of commissioner meetings does not have a significant effect. This finding suggests that the composition and number of members of the board of commissioners have a more dominant role in creating company value, compared to how often meetings are held

This study aims to determine the effect of service quality, store atmosphere, and pricing on customer satisfaction at Senada Cafe in Kota Garo, Kampar Regency. The method used in this research is quantitative method. The sample in this study amounted to 99 respondents who were consumers of Senada Cafe, who were taken with non-probability sampling techniques including incidental sampling. Data collection in this study was carried out through distributing questionnaires that had been tested for validity and reliability. Data analysis was carried out using simple linear regression and multiple regression through the SPSS version 29 program. Validity test, reliability test, multicollinearity test, heteroscedasticity test, simple linear regression test, t test, multiple linear regression test, F test and coefficient of determination (R2) test, coefficient of determination (R2). The results showed that the variables of service quality (X1), store atmosphere (X2), and pricing (X3) had a positive and significant effect on customer satisfaction (Y).

In the era of data-driven digital commerce, Artificial Intelligence (AI)-based product personalization has become a key strategy to enhance user experience and foster customer loyalty. However, in the Indonesian e-commerce landscape, there remains a lack of empirical understanding of how personalization systems influence long-term user engagement. This study investigates the impact of AI-driven product personalization on customer loyalty among Indonesian e-commerce users. Employing a mixed-methods approach, quantitative data were collected through an online survey of 150 active users, and qualitative insights were obtained from in-depth interviews with six informants. Statistical analysis using simple linear regression revealed that personalization significantly influences customer loyalty, with a beta coefficient of 0.653 (t = 8.241, p < 0.001) and an R² value of 0.567. Qualitative findings highlight user concerns over recommendation accuracy, interface overload, and repetitive suggestions, which affect emotional satisfaction and platform attachment. This research contributes to the growing body of knowledge on AI adoption in e-commerce by integrating behavioral and technological dimensions of loyalty formation. It also offers practical implications for designing more context-sensitive personalization systems that prioritize not only algorithmic precision but also user control and experience quality.

Macroeconomic uncertainty poses a structural challenge for the sustainability of micro, small, and medium enterprises (MSMEs) in Indonesia. Fluctuations in inflation, benchmark interest rates, and exchange rates have a direct impact on liquidity, cost structures, and investment decisions. This study aims to explore the types of financial strategies adopted by MSMEs in response to macroeconomic pressures using a systematic literature review and secondary data analysis covering the period from 2019 to May 2024. Data were sourced from official national institutions, including the Central Bureau of Statistics, Bank Indonesia, the Ministry of Cooperatives and MSMEs, as well as relevant academic literature. The findings reveal that MSME financial strategies can be categorized into three key domains: cash management, cost control, and investment planning. MSMEs employing flexible strategies—such as increasing cash buffers, reducing operational costs, and diversifying products or financing sources—demonstrate higher resilience in the face of economic volatility. This study contributes theoretically by enriching the framework of financial adaptation for MSMEs and practically by informing financial literacy programs and policy design. The study also acknowledges limitations in the use of aggregate secondary data and recommends that future research adopt a mixed-method approach to capture undocumented informal financial practices at the grassroots level

Gojek, as one of the largest online transportation service providers in Indonesia, has significantly transformed patterns of mobility and created employment opportunities for many individuals. Founded by Nadiem Makarim in 2010, Gojek is the first online-based transportation company originating from Indonesia. This study aims to examine the effects of working hours, number of orders, age, and gender on the income of Gojek drivers in Badung Regency. The research was conducted in Badung Regency, a major tourism hub in Bali Province, which generates high demand for online transportation services. Data were collected using a quantitative approach and an associative design through surveys administered to Gojek drivers in the region. The results of the analysis indicate that these variables collectively influence driver income. Specifically, working hours, number of orders, and gender have a positive and significant effect, while age has a negative and significant effect on income.

Kitab Tafsir J?mi‘ al-Bay?n f? Tafs?r al-Qur’?n merupakan karya tafsir monumental yang ditulis oleh Imam Abu Ja‘far Muhammad ibn Jarir ibn Yazid ibn Khalid al-?abari, yang lebih dikenal dengan nama Imam al-?abari. Penelitian ini bertujuan untuk mengkaji manhaj (metode) serta corak penafsiran yang digunakan oleh al-?abari dalam karya tafsirnya tersebut. Fokus utama dari penelitian ini adalah menelusuri aspek-aspek intelektual dalam biografi al-?abari, serta mengeksplorasi sumber-sumber, pendekatan metodologis, dan corak penafsiran yang menjadi karakteristik khas tafsirnya. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka (library research). Pengumpulan data dilakukan melalui telaah terhadap berbagai sumber literatur, baik primer maupun sekunder. Sumber primer berasal dari karya al-?abari sendiri, sedangkan sumber sekunder diperoleh dari kajian-kajian ilmiah yang relevan dengan tema penelitian. Hasil penelitian menunjukkan bahwa J?mi‘ al-Bay?n didominasi oleh pendekatan bi al-ma’ts?r, yaitu penafsiran yang bersumber dari riwayat-riwayat sahabat, tabi‘in, dan tabi‘ al-tabi‘in. Namun demikian, tafsir ini juga mengandung unsur ra’y?, ditandai dengan penggunaan penalaran kritis dalam menganalisis dan menyaring berbagai pendapat, guna membangun pemahaman yang objektif. Adapun metode yang digunakan oleh al-?abari adalah metode ta?l?l?, yaitu penafsiran yang disusun secara sistematis berdasarkan urutan ayat dalam mushaf Utsmani, dengan pembahasan yang terperinci terhadap setiap ayat. Dari sisi corak penafsiran, sebagian pendapat menyatakan bahwa tafsir ini bercorak fikih, sementara pandangan lain menilai bahwa karya ini merupakan hasil integrasi antara tafsir bi al-ma’ts?r dan bi al-ra’y.

The increasing complexity and dynamics of the business environment at local, regional, and global levels have driven PT PLN (Persero)’s Internal Audit Unit (SPI) to adopt a Purpose-Driven Internal Audit approach, positioning the audit function as a strategic partner for long-term organizational success. However, the Internal Stakeholder Satisfaction Index for assurance services in the Construction, Generation, and New Renewable Energy Audit Division (AKP) fell short of its targets in 2023 and 2024. This study aims to analyze the impact of audit service quality—comprising tangibles, reliability, responsiveness, assurance, and empathy—on auditee satisfaction. Using a quantitative approach with PLS-SEM and Importance–Performance Map Analysis (IPMA), data were collected from AKP Division auditees in 2024. The results show that all dimensions of audit service quality positively and significantly influence satisfaction, with responsiveness and empathy being the most dominant factors. The findings offer practical insights for SPI PLN in prioritizing service improvements based on user perceptions and provide theoretical support for the SERVQUAL model as a key psychological mechanism in fostering satisfaction within trust-based professional services

This study aims to analyze the influence of leadership style and work environment on employee loyalty at PT Sumber Bintang Rejeki, a multinational garment company based in Semarang. The main issue addressed is the limited comprehensive understanding of how these two factors simultaneously impact employee loyalty in labor-intensive garment industries. This research employs a quantitative explanatory approach involving 141 respondents selected using Slovin’s formula. Data were analyzed using multiple linear regression. The results show that both leadership style and work environment have a positive and significant effect on employee loyalty, with the work environment having a more dominant influence. These findings highlight the importance of integrating effective leadership practices with a supportive work environment to enhance employee loyalty. The study contributes to the development of human resource management theory and offers strategic recommendations for employee management in the garment industry. The research is limited by its focus on a single location and a narrow scope of variables, suggesting future studies explore broader variables and settings to deepen insights.

This study aims to analyze the influence of work ethic, work relationships, and work environment on work motivation and its impact on teacher performance at SMA Negeri Jakarta Timur 1. A quantitative approach was employed, with data collected through questionnaires and analyzed statistically. The results indicate that the implementation of work ethic, work relationships, and work environment at the school received very positive evaluations from the teachers. Work ethic and work environment were found to have a significant direct effect on work motivation, while work relationships did not show a direct effect on motivation. On the other hand, work ethic and work relationships had a direct impact on teacher performance, whereas the work environment did not show a direct influence on performance. Teacher work motivation also proved to significantly affect performance improvement. These findings highlight the importance of strengthening work ethic and the quality of work relationships in enhancing teacher motivation and performance within educational settings.

This study aims to determine the Effect of Working Capital, E-Commerce Users, and Internal Control Systems on MSME Income in Medan Deli District. This study uses primary data, primary data obtained from answers to a series of statements in the form of questionnaires to MSMEs in Medan Deli District totaling 80 respondents. The research sample uses purposive sampling technique and also in this study is determined by the slovin method in MSMEs in Medan Deli District. The method of distributing questionnaires through several questionnaire sheets is divided into employees, and also through google form. This study uses multiple linear regression analysis techniques. Based on the results of partial testing, it shows that there is a positive and significant influence between Working Capital on MSME Income. Based on the results of partial testing, it shows that there is a positive and significant influence between E-Commerce User Empowerment on MSME Income, Internal control systems have a positive and significant effect on MSME Income. Based on the results of simultaneous testing, there is a relationship between the Effect of Working Capital, E-Commerce Users, and Internal Control Systems on MSME Income.