SIMBA : Seminar Inovasi Manajemen, Bisnis, dan Akuntansi
The proceedings contain papers in the field of Inovation Management Business and Accounting that have been presented in SIMBA. This forum not only contains paper presentations, but also seminars with competent speakers in management, business, accounting. SIMBA is held a year on September under the auspices Faculty of Economic and Business, Universitas PGRI Madiun. Its focus and scope include innovation in business, financial accounting, accounting management, public sector accounting, accounting information system, auditing, taxation, accounting sharia, entrepreneurial accounting, banking accounting, innovation in accounting, business, management, innovation in banking. For more information about SIMBA schedule and info, please contact at simba@unipma.ac.id. Event documentation can be viewed here. SIMBA is published once a year in September ISSN Online 2686-1771
THE EFFECT OF LEVERAGE, LIQUIDITY, AND GOOD CORPORATE GOVERNANCE ON FINANCIAL DISTRESS IN THE TEXTILE INDUSTRY 2018 - 2023
This study aims to determine the effect of leverage, liquidity, and good corporate governance on financial distress. This study uses textile industry companies listed on the Indonesia Stock Exchange (IDX) during 2018–2023. The population in this study is all textile companies listed on the IDX. The sampling technique used purposive sampling with a sample size of 20 companies. Data analysis techniques used are multiple linear regression with SPSS software version 26. The results of the study indicate that leverage has a significant negative effect on financial distress, while liquidity and good corporate governance have a significant positive effect on financial distress.
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THE EFFECT OF CO-BRANDING, PRODUCT QUALITY AND E-PROMOTION ON THE PURCHASE DECISION OF AEROSTREET SHOES
This study aims to determine the effect of Co-Branding, Product Quality, and E-Promotion on Purchase Decisions for Aerostreet shoes in Madiun City. This study uses a quantitative approach with a survey method. The sample was obtained through a purposive sampling technique, with the respondent criteria being the people of Madiun City who have purchased Aerostreet shoes. Data analysis used a test tool in the form of SPSS 25 software. The results of the study indicate that partially Co-Branding, Product Quality, and E-Promotion each have a positive and significant effect on Purchase Decisions. Simultaneously, these three variables also have a significant effect on Purchase Decisions for Aerostreet shoes
THE EFFECT OF PROFITABILITY AND LIQUIDITY ON COMPANY VALUE WITH CAPITAL STRUCTURE AS A MODERATING VARIABLE
Firm value reflects the market's perception of management's success in managing assets and resources to generate profits and sustainable growth. Firm value is an important indicator in assessing the performance and prospects of a business entity, particularly in the banking sector, which has been impacted by economic fluctuations due to the COVID-19 pandemic. Decreased credit demand and weakened financial activity have led to decreased profitability and liquidity, potentially impacting firm value. This study aims to analyze the effect of profitability and liquidity on firm value, with capital structure as a moderating variable, in banking subsector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. A quantitative approach was used with a purposive sampling technique, resulting in a sample of 43 companies. Secondary data, in the form of financial statements, were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that profitability has no effect on firm value. Liquidity has a positive effect on firm value. Capital structure moderates the effect of profitability and liquidity on firm value.
THE EFFECT OF WORK-LIFE BALANCE AND WORK ENGAGEMENT ON INNOVATIVE WORK BEHAVIOR PT. PLN (PERSERO) ULP NGAWI
The objective of this research is to examine how work-life balance and work engagement affect the creative work behavior of work behavior of PT PLN (Persero) ULP Ngawi workers. A quantitative methodology is used in this study. The census method was employed to distribute questionnaires to the full workforce of 115 individuals as the data collection method. Data were examined. Processed with the help of the SPSS Version 25 software using multiple linear regression. The research was conducted on staff of the following organizations: PT PLN (Persero) ULP Ngawi, it may be deduced that Work Life Balance has a beneficial and substantial impact on Work and Innovative Work Behavior. In addition, innovative work behavior is significantly impacted by engagement in a favorable way. As a result, businesses are urged to keep promoting policies that support work-life balance and boost employee participation in order to foster a creative and long-lasting work culture.
THE INFLUENCE PRICE PROMOTION, FREE SHIPPING DISCOUNT AND CUSTOMER REVIEW TOWARD BUYING DECISION (CASE STUDY BUYING FASHION PRODUCT IN E-COMMERCE TO GEN Z IN MADIUN CITY )
This study aims to analyze the influence of price promotions, free shipping discounts, and customer reviews on purchasing decisions for fashion products on e-commerce platforms among Generation Z in Madiun City and Regency. The research method used a quantitative approach with a survey technique involving 384 respondents. Data analysis used multiple linear regression with the help of SPSS 25. The results showed that price promotions and free shipping discounts had a positive and significant effect on purchasing decisions, while customer reviews had a positive but insignificant effect. These findings emphasize the importance of price promotion strategies and shipping discounts in attracting Gen Z consumers, while customer reviews played a more supporting role. The results of this study indicate that (1) price promotions had a positive and significant effect on purchasing decisions. (2) Free shipping discounts had a positive and significant effect on purchasing decisions. (3) Customer reviews had a positive but insignificant effect on purchasing decisions.
THE EFFECT OF THE FRAUD TRIANGLE ON FRAUD WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE
This study aims to analyze the impact of the fraud triangle on the occurrence of fraud, with good corporate governance as a factor influencing the relationship. The study was conducted at Regional Development Banks (BPD) registered with the Financial Services Authority (OJK) from 2019 to 2024. The approach used was a quantitative approach. The data used were secondary data, obtained from the official OJK website and BPD websites selected using a purposive sampling method. To analyze the data assistance, logistic regression analysis was used with SPSS version 25 software. The results showed that Financial Target and In-Effective Monitoring had a significant positive influence on the occurrence of fraud. Meanwhile, Auditor Change did not have a significant influence on the condition. In addition, GCG can affect the relationship between Financial Target and In-Effective Monitoring on the condition. However, good corporate governance did not affect the relationship between Auditor Change and the condition. In addition, good corporate governance also has an influence on the condition. The findings of this study indicate the need to enforce good governance principles as a strategic step in preventing the occurrence of fraud. This research also contributes to the development of public sector accounting literature, especially in understanding the role of moderating variables in the relationship between determinants and the quality of financial reporting.
THE INFLUENCE FOMO, STORE ATMOSPHERE, AND SERVICE QUALITY TOWARD BUYING INTENTION IN HYANG THE LOCAL FINEST MADIUN
This study aims to analyze the influence of FOMO, store atmosphere, and service quality on consumer purchase interest at Hyang The Local Finest Madiun. The background of this research is based on the phenomenon of the increasing trend of people's visits to coffee shops as part of a lifestyle, not only for consumption but also as a place to relax and socialize. Hyang The Local Finest Madiun has become one of the popular destinations that attract public attention, especially among the younger generation, through social media-based marketing strategies, aesthetic interior design, and friendly and responsive service. This research employs a quantitative approach using survey methods. Data were collected through the distribution of questionnaires to respondents who are consumers of Hyang The Local Finest. The data analysis technique used is multiple linear regression to determine the influence of each variable on purchase interest. The results of the study show that FOMO. Innovations in line with consumer trends, and optimize the use of social media for more interactive promotions. Future research is suggested to include other variables such as price or service quality to obtain more comprehensive results.
THE EFFECT OF WORK LIFE BALANCE, PERCEIVED ORGANIZATIONAL SUPPORT, CAREER ADAPTABILITY AND WORK ENVIRONMENT ON THE JOB HOPPING INTENTIONS
This study aims to analyze the influence of work-life balance, perceived organizational support, career adaptability, and the work environment on job-hopping intentions among Generation Z employees in Madiun City. The phenomenon of job hopping, which is the tendency for employees to change jobs within a short period of time (1-2 years), is increasingly common, especially among Generation Z. The research method used was quantitative, with data collected through a survey of Generation Z employees working in Madiun City. The results show that work-life balance, perceived organizational support, career adaptability, and the work environment simultaneously and partially have a significant influence on job-hopping intentions. Work-life balance is the primary consideration for employees in deciding whether to stay or change jobs, followed by organizational support, career adaptability, and the work environment. The implications of this study are important for companies in designing employee retention strategies that are appropriate to the characteristics of Generation Z.
THE INFLUENCE OF REGULATION, ELECTRONIC WORD OF MOUTH, AND RELIGIOSITY ON THE REPURCHASE INTENTION OF UNILEVER PRODUCTS
This study aims to analyze the influence of regulation, electronic word of mouth (E-WOM), and religiosity on repurchase intention of Unilever products in Madiun City. The research background is based on the increasing boycott movement against Unilever products, triggered by the issuance of MUI Fatwa No. 83/2023 and massive discussions on social media. The research employed a quantitative method with a survey approach. The sample consisted of 100 respondents who are Unilever consumers in Madiun City and were aware of the boycott campaign. Data were collected through questionnaires using Likert scales and analyzed with multiple linear regression. The findings indicate that regulation, E-WOM, and religiosity significantly affect repurchase intention both partially and simultaneously. The coefficient of determination (R²) of 0.612 suggests that 61.2% of repurchase intention variation can be explained by these three independent variables.
THE INFLUENCE OF INTERPERSONAL SKILLS, COMPETENCE, AND SELF-EFFICACY ON STUDENTS' WORK READINESS, FACULTY OF ECONOMICS AND BUSINESS, PGRI UNIVERSITY OF MADIUN
This study aims to examine the influence of interpersonal skills, competence, and self-efficacy on the work readiness of students at the Faculty of Economics and Business, PGRI University of Madiun. This is a quantitative study involving a sample of 318 students. The sampling method used was the saturated sampling technique. Data were collected through questionnaires distributed via Google Forms. Data analysis was conducted using Structural Equation Modeling (SEM) with SmartPLS version 3.3.7. The results of this study indicate that: (1) Interpersonal skills significantly influence the work readiness of students at the Faculty of Economics and Business, PGRI University of Madiun; (2) Competence has a significant effect on students’ work readiness; (3) Self-efficacy significantly affects work readiness
THE EFFECT OF PROFITABILITY RATIO, SOLVABILITY AND OPERATIONAL CASH FLOW ON FINANCIAL DISTRESS WITH THE AUDIT COMMITTEE AS A MODERATING VARIABLE
This study aims to analyze the effect of profitability, solvency, and operational cash flow on financial distress, with the audit committee as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange for the 2021-2024 period. This study uses a quantitative approach through purposive sampling. Data analysis was performed using Moderated Regression Analysis (MRA) with the assistance of SPSS version 25 software. The study shows that profitability and operational cash flow have a positive impact on financial distress, while solvency does not have a significant effect. Additionally, profitability and operational cash flow have a strong negative effect on financial distress, but this effect is influenced by the presence of an audit committee. While the role of the audit committee is unable to moderate the relationship between solvency and financial distress. The audit committee also has a positive effect on financial distress. The implications of this study emphasize the importance of the audit committee's role in reducing the risk of financial distress, increasing transparency and accountability in financial reports, and minimizing detrimental earnings management practices.
THE INFLUENCE OF REWARD, ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE
This study aims to analyze the effect of rewards, Organizational Citizenship Behavior (OCB), and work discipline on the performance of employees at PT Bank Jatim Magetan Branch. The research population consists of 65 employees, with the entire population being used as the sample through saturated sampling technique. Data were collected using questionnaires with a Likert scale and analyzed by multiple linear regression with the help of SPSS version 25. The results show that reward, OCB, and work discipline have a positive and significant effect on employee performance both partially and simultaneously. This study implies the necessity of implementing a fair reward system, fostering a work culture that supports OCB behavior, and consistent enforcement of work discipline to improve employee performance at PT Bank Jatim Magetan Branch.
THE ROLE GOOD CORPORATE GOVERNANCE ON FINANCIAL DISTRESS LEVERAGE, FIRM SIZE, EARNING MANAGEMENT AS CONTROL VARIABLES
The purpose of this study is to analyze the role of Good Corporate Governance on Financial Distress with Leverage, Firm Size, and Earnings Management as control variables in Healthcare Companies listed on the Indonesia Stock Exchange during the period 2019 – 2024. This study uses a quantitative method, with a research sample of 102 samples from 17 companies. The sampling technique used is non-probability sampling with purposive sampling technique. Data analysis in this study uses Descriptive Statistical Analysis and Logistic Regression Analysis. The results of the study show that Institutional Ownership has a significant negative effect on Financial Distress, the variable Number of Board of Directors has a significant negative effect on Financial Distress, while the variable Board Gender Diversity has a significant positive effect on Financial Distress.
THE INFLUENCE OF FINANCIAL LITERACY, SELF-CONTROL, FINANCIAL INCLUSION, AND SOCIAL ENVIRONMENT ON THE FINANCIAL BEHAVIOR OF PAYLATER USERS
This research investigates how Financial Literacy, Self-Control, Financial Inclusion, and Social Environment affect the Financial Behavior of PayLater users among Gen Z and Millennials in Madiun City. The study applies a quantitative approach, with data collected through questionnaires and involving 384 respondents selected using purposive sampling. The data were analyzed using multiple linear regression with the help of SPSS 25. The findings reveal that each variable Financial Literacy, Self-Control, Financial Inclusion, and Social Environment exerts a significant partial effect on Financial Behavior. Moreover, when tested simultaneously, all four variables demonstrate a significant influence on the Financial Behavior of PayLater users. In conclusion, these factors collectively play a crucial role in shaping the financial decision-making of young generations engaged in digital financial services.
ANALYSIS OF THE EFFECT OF JOB CRAFTING AND WORKPLACE ON EMPLOYEE WELLBEING
This study aims to analyze the influence of job crafting and workplace on employee wellbeing among Gojek drivers in Madiun City. The method used is quantitative with a questionnaire survey completed by 384 respondents. The analysis results show that the drivers’ employee wellbeing level is relatively high, especially in emotional and psychological aspects such as feeling valued and the meaningfulness of work. Job crafting, which includes adjustments in work strategies and working time, also scored high; however, aspects of social contribution and collaboration among drivers were less prominent. The workplace, which includes community support, social relationships, and societal acceptance, was positively perceived, although understanding of the application’s rules still needs improvement. Multiple linear regression test shows that the workplace has a positive and significant effect on employee wellbeing (p < 0.001), while job crafting does not have a significant effect (p > 0.05). The coefficient of determination (R²) of 29.2% indicates that these two variables explain part of the variation in employee wellbeing, while the remainder is influenced by other factors. These findings confirm that although drivers make independent job adjustments, limitations in autonomy and structural support within the digital platform restrict the impact of job crafting on wellbeing. Conversely, the quality of a supportive and inclusive workplace strongly determines the improvement of drivers' wellbeing
THE INFLUENCE OF STORE ATMOSPHERE, MENU VARIETY, AND SOCIAL MEDIA PROMOTION ON PURCHASE DECISIONS THROUGH PURCHASE INTENTION
This study aims to analyze the influence of Store Atmosphere, Menu Variations, and Social Media Promotion on Purchase Decisions with Purchase Intention as an intervening variable at Paratamu Coffee Madiun. The research employed a quantitative approach with a survey method involving 384 respondents who were customers of Paratamu Coffee. The data analysis technique used was path analysis with the assistance of SPSS Version 25 software. The results show that Store Atmosphere, Menu Variations, and Social Media Promotion have a positive and significant effect on both purchase intention and purchase decisions. Purchase intention is also proven to mediate the relationship between the three independent variables and purchase decisions. In conclusion, the store environment, product variety, and digital promotion strategies play an important role in shaping consumer behavior. The recommendation of this research is that Paratamu Coffee should continuously enhance the comfort of its café atmosphere, expand menu innovations in line with consumer trends, and optimize the use of social media for more interactive promotions. Future research is suggested to include other variables such as price or service quality to obtain more comprehensive results.
THE INFLUENCE OF CELEBRITY ENDORSER, BRAND IMAGE, PRODUCT QUALITY, AND BRAND TRUST ON CONSUMER PURCHASE DECISIONS OF GLOWSOPHY
This study aims to analyze the influence of Celebrity Endorsers, Brand Image, Product Quality, and Brand Trust on Consumer Purchase Decisions of Glowsophy products in Madiun City. The background of this research is based on the increasing impact of social media, particularly TikTok, on Generation Z consumer behavior in making purchase decisions, especially for trending cosmetic products. This research employs a quantitative approach using a survey method involving 385 respondents who are active TikTok consumers in Madiun City. The data analysis technique applied is multiple linear regression analysis with the assistance of SPSS version 26 software. The results of the study indicate that: (1) Celebrity Endorsers have a positive and significant effect on Purchase Decisions. (2) Brand Image has a positive and significant effect on Purchase Decisions. (3) Product Quality has a positive and significant effect on Purchase Decisions. (4) Brand Trust has a positive and significant effect on Purchase Decisions. Collectively, these four variables simultaneously exert a significant influence on consumer purchase decisions for Glowsophy products. The recommendation of this research is that cosmetic companies, particularly Glowsophy, should pay greater attention to selecting celebrity endorsers who align with the brand image, maintain consistent product quality, and build consumer trust through transparency and reliability.
THE INFLUENCE OF BRAND IMAGE, PRICE, PRODUCT QUALITY, AND PROMOTION ON IPHONE PURCHASE DECISIONS GEN Z IN MADIUN
This research is motivated by the phenomenon of Generation Z's increasing interest in premium smartphone products, particularly iPhones, in the midst of the digital era, despite their relatively high price. This trend reflects a shift in consumer behavior, where aspects such as brand image, price, product quality, and promotion play a crucial role in purchase decision-making. The purpose of this study is to examine and analyze the effect of these four variables on iPhone purchase decisions among Generation Z in Madiun City. The study applies a quantitative approach with a survey method, using questionnaires distributed to 384 respondents who are iPhone users or owners. The data were analyzed using multiple linear regression with the SPSS 25 application to test both simultaneous and partial effects of the independent variables. The results indicate that, simultaneously, brand image, price, product quality, and promotion significantly influence purchase decisions. Partially, brand image, product quality, and promotion have a positive and significant impact, while price shows no significant effect. These findings support marketing theories emphasizing the importance of brand image and perceived quality in premium product purchasing decisions. The study concludes that companies should strengthen brand positioning, maintain product quality, and implement creative promotional strategies to secure Generation Z’s loyalty, while future research may incorporate lifestyle, social influence, and user experience.
CORPORATE SOCIAL RESPONSIBILITY DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI
This study aims to analyze the effect of corporate social responsibility and liquidity on firm value with firm size as a moderating variable in the infrastructure sector for the period 2019–2023. The infrastructure sector is one of the main pillars of Indonesia’s economic development. Indonesia ranks 27th globally in infrastructure quality, the highest among ASEAN countries. This research uses a quantitative approach with secondary data obtained from financial reports. The analytical technique employed is multiple linear regression using SPSS version 21. The results show that corporate social responsibility does not have a significant effect on firm value in the infrastructusector during the 2019–2023 period. Liquidity also does not have a significant effect on firm value. Furthermore, firm size does not moderate the relationship between CSR and firm value. However, firm size is able to moderate the effect of liquidity on firm value in the infrastructure sector during the 2019–2023 period.
THE EFFECT OF PERCEIVED ORGANIZATION SUPPORT, SELF EFFICACY, AND TRAINING ON EMPLOYEES' AFFECTIVE COMMITMENT
This research was conducted to assess the effect of Perceived Organizational Support, Self-efficacy, and Training on Affective Commitment of employees at PT. BPR Mulyo Raharjo Magetan. This research employs a quantitative approach with a saturated sampling technique, involving all 63 employees as the sample. Data were collected through a Google Form questionnaire and analyzed using multiple linear regression with the help of SPSS version 25. The results indicate that Perceived Organizational Support, Self-efficacy, and Training have a positive and significant effect, both partially and simultaneously, on employees' Affective Commitment at PT. BPR Mulyo Raharjo Magetan
CAPITAL STRUCTURE AND ASSET GROWTH EFFECTS ON FINANCIAL PERFORMANCE WITH FIRM SIZE AS MODERATOR
This study aims to analyze the effect of capital structure and asset growth on financial performance, with company size as a moderating variable, in real estate and property sector companies listed on the Indonesian Stock Exchange (IDX) for the 2020–2023 period. The theoretical basis used is Trade-Off Theory and Signaling Theory. Annual financial reports provide the secondary source of data for this quantitative analysis. The sample was determined using a purposive sampling method in accordance with the research criteria. The MRA test and multiple linear regression are the data analysis techniques. The results show that capital structure has a significant negative effect on financial performance, and asset growth has a significant positive effect. In addition, company size is unable to moderate the relationship between capital structure and financial performance, but weakens the effect of asset growth on financial performance.
THE INFLUENCE OF E-WOM, SOCIAL MEDIA PROMOTION, AND CELEBRITY ENDORSERS ON PRODUCT PURCHASE DECISIONS
The purpose of this study is to determine the existence of The Influence of e-WOM, Social Media Promotion, and Celebrity Endorser on Somethinc Skincare Product Purchase Decisions (Empirical Study of Consumers in Madiun City). This study is a quantitative study with a sample of 384 respondents. The sampling technique in this study used the Purposive Sampling technique and was distributed using the Accidental Sampling technique. The data analysis technique used a test tool in the form of SPPS software version 25. The results of this study are (1) Electronic Word Of Mouth (X1) influences the Purchase Decision (Y). (2) Social Media Promotion (X2) influences the Purchase Decision (Y). (3) Celebrity Endorser (X3) influences Purchasing Decision (Y).
THE INFLUENCE ORGANIZATIONAL CULTURE, EMPLOYEE ENGAGEMENT, AND SERVANT LEADERSHIP TOWARD EMLPOYEE PERFORMANCE
This study aims to analyze the influence of organizational culture, employee engagement, and servant leadership on employee performance at PT Yakult Indonesia Persada Madiun. The research employed a quantitative approach by collecting data through questionnaires distributed to the company’s employees. The results reveal that organizational culture has a positive and significant effect on employee performance, where organizational values such as collaboration, integrity, and innovation foster a conducive work environment that enhances productivity. Employee engagement also demonstrates a significant influence, as employees who are emotionally and cognitively connected to their work tend to show higher loyalty, enthusiasm, and commitment to achieving organizational goals. Moreover, servant leadership is identified as the most dominant factor in improving performance, since leadership based on service, empathy, and empowerment effectively builds intrinsic motivation and trust within the team. These findings imply that efforts to improve employee performance should be directed toward a holistic strategy that emphasizes a strong organizational culture, high employee engagement, and a servant leadership approach.
THE EFFECT OF LIQUIDITY, SALES GROWTH, AND COMPANY SIZE ON FINANCIAL DISTRESS
This study aims to determine the effect of Liquidity, Sales Growth, and Company Size on Financial Distress (a case study of the Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024). This study uses quantitative methods. The population of this study is Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX) that published annual reports and have been fully audited by accountants during the period 2022-2024. The sampling technique used a purposive sampling method with 78 companies. The data analysis method used SPSS version 25. Data analysis used multiple linear regression, classical assumption tests, hypothesis tests, and coefficient of determination tests. These results prove that Liquidity has a positive and significant effect on Financial Distress. Meanwhile, Sales Growth does not have a significant effect on Financial Distress. Furthermore, Company Size has a positive and significant effect on Financial Distress.
THE INFLUENCE OF ENTREPRENEURSHIP EDUCATION, SOCIAL SUPPORT, AND MOTIVATION ON STUDENTS’ ENTREPRENEURIAL INTENTION IN MADIUN CITY
This study aims to analyze the influence of Entrepreneurship Education, Social Support, and Motivation on entrepreneurial intention among students in Madiun City. The population in this study consists of university students in Madiun City. A total of 384 respondents were selected using the Lemeshow formula, as the exact number of students in Madiun City is unknown. The research method employed is quantitative, with purposive sampling as the sampling technique. Data were collected through questionnaires distributed online via Google Forms. Data analysis was conducted using SPSS version 25. The analysis involved research instrument tests, including validity and reliability tests, classical assumption tests (normality, multicollinearity, heteroscedasticity, and multiple linear regression), as well as hypothesis testing using t-tests, simultaneous tests (F-tests), and the coefficient of determination (R²). The results of the study indicate that Entrepreneurship Education, Social Support, and Motivation have a significant influence on students’ Entrepreneurial Intention.
THE INFLUENCE OF WORK ETHIC, ORGANIZATIONAL CULTURE, AND WORK ENVIRONMENT ON WORK PRODUCTIVITY
The purpose of this study is to provide empirical evidence about the effects of work ethics, organizational culture, and work environment on productivity in the context of the Dinas Lingkungan Hidup and Pangan Kabupaten Magetan. The phenomenon of work productivity refers to the state, changes, and event that occur and are related to the level of productivity attained by employees in carrying out tasks and being honest about them. This study focuses on the inhabitants of the Magetan provience’s Kontrak Dinas Lingkungan Hidup and Pangan. This quantitative study included 230 respondents. Data analysis is carried out using SPSS version 31. The Purposive sampling method is used, and the questionnaire is sent via Google Form. According to the study’s findings, work-related stress reduces productivity, organizational culture reduces productivity, and work-related environment reduces productivity. The results of this study show that work ethic influences work productivity, organizational culture influences work productivity, and the work environment influences work productivity.
THE EFFECT OF EMOTIONAL INTELLIGENCE, SOCIAL SUPPORT, AND MOTIVATION ON GEN Z'S WORK COMMITMENT IN MADIUN CITY
This study aims to empirically examine the influence of emotional intelligence, social support, and motivation on the work commitment of Generation Z in Madiun City. Generation Z, as part of the productive age group, is increasingly dominating the workforce and is characterized by a strong need for emotional balance, positive social interactions, and intrinsic work motivation. The research was conducted using a quantitative approach with a sample of 384 respondents. The findings indicate that all three independent variables emotional intelligence, social support, and motivation significantly contribute to the formation of work commitment among Gen Z. These results offer practical implications for organizations and institutions in designing human resource strategies that are more responsive to the needs of younger generations.
THE EFFECT OF PRICE, PROMOTION, PRODUCT COMPLETENESS, STORE ATMOSPHERE AND SERVICE QUALITY ON PURCHASE DECISIONS AT THE SARI RASA STORE IN MADIUN CITY
This study aims to examine the extent to which price, promotion, product completeness, store atmosphere, and service quality influence consumer purchasing decisions at Toko Sari Rasa in Madiun. The importance of this research lies in understanding the factors that consumers consider before making a purchase. The study employed a quantitative approach with an associative research design. Data were collected from 384 respondents, selected purposively, through the distribution of questionnaires to customers of Toko Sari Rasa. The findings indicate that promotion, store atmosphere, and service quality have a positive and significant effect on purchasing decisions. On the other hand, product completeness shows a positive but insignificant effect, while price exerts a negative and insignificant influence. Thus, it can be concluded that consumer purchasing decisions are more strongly shaped by shopping comfort, attractive promotions, and good service compared to price and product completeness.
THE INFLUENCE MEANING OF WORK, WORK ENVIRONMENT, AND PROACTIVE PERSONALITY TOWARD EMPLOYEE CREATIVITY
This study aims to analyze the influence of meaning of work, work environment, and proactive personality on employee creativity at PDAM Tirta Taman Sari Kota Madiun. Employee creativity is a crucial element in fostering innovation and enhancing organizational competitivenes. This research employed a quantitative approach using a survey method involving 80 respondents. The data were analyzed using multiple linear regression. The results revealed that all three independent variables meaning of work, work environment, and proactive personality have a partially positive and significant effect on employee creativity. These findings indicate that employees who find meaning in their work, are supported by a conducive work environment, and possess a proactive personality tend to show higher levels of creativity. The practical implication of this study suggests that management should cultivate meaningful work culture, create a supportive work environment, and facilitate the development of proactive personality traits to boost employee productivity and innovation.
THE EFFECT OF PRODUCT VARIANTS, MARKETING CONTENT, AND PERSONAL SELLING ON CONSUMER BUYING INTEREST AT PENDEKAR COFFEE OUTLETS IN MADIUN CITY
This study aims to examine the influence of Product Variations, Content Marketing, and Personal Selling on Consumer Purchase Intention at Gerai Kopi Pendekar in Madiun City. The research employs a quantitative approach using a survey method through questionnaires distributed to 384 respondents. Data were analyzed using multiple linear regression to determine the partial effect of each variable on Purchase Intention. The findings indicate that Product Variations, Content Marketing, and Personal Selling all have a positive and significant effect on Purchase Intention. Among these, Product Variations emerge as the most dominant factor. These results support the Theory of Planned Behavior (TPB), which states that an individual’s intention to perform a behavior, such as purchasing, is influenced by attitudes, subjective norms, and perceived behavioral control. Furthermore, this study provides practical contributions for UMKM, particularly mobile coffee businesses, to optimize digital marketing strategies and personal approaches in enhancing consumer purchase intention
INFLUENCE OF LIVE STREAMING, PRODUCT QUALITY, LIFESTYLE, AND FASHION TRENDS ON THRIFT PRODUCT PURCHASE DECISIONS
The development of digital technology has transformed how consumers interact with products, one of which is through the phenomenon of purchasing thrift products marketed via live streaming features on the TikTok application. This research seeks to examine how live streaming, product quality, lifestyle, and fashion trends impact purchasing decisions. of thrift products among the people of Madiun City. This research employs a quantitative approach with purposive sampling technique. The total number of respondents was 387 individuals who had previously purchased thrift products through TikTok. Data collection was carried out using questionnaires, and the analysis involved validity testing, reliability testing, classical assumption testing, multiple linear regression, and hypothesis testing, utilizing SPSS version 25. The findings indicate that, to some extent, live streaming, product quality, lifestyle, and fashion trends have a positive and significant effect on purchase decisions. The suggestion in this study is that future research should add more variables, expand the number of respondents and research areas, and apply more diverse theoretical perspectives, so as to enrich the study of consumer behavior and digital marketing.
THE INFLUENCE OF DIGITAL MARKETING, SERVICE QUALITY, AND PRODUCT QUALITY ON PURCHASING DECISIONS (IKIO COFFEE CONSUMERS IN MADIUN CITY AND REGENCY)
This study aims to analyze the influence of Digital Marketing, Service Quality, and Product Quality on the purchasing decisions of IKIO Coffee consumers in Madiun City and Regency. The phenomenon of increased coffee consumption and the growth of modern coffee shops in Indonesia, including Madiun, makes IKIO Coffee a relevant object of study. IKIO Coffee stands out with its open space concept, creative service, and active digital marketing. A quantitative associative causal research method was employed by distributing questionnaires to 385 IKIO Coffee consumer respondents. Data were analyzed using multiple linear regression. The results indicate that Digital Marketing significantly influences purchasing decisions, suggesting the effectiveness of IKIO Coffee's digital strategies in attracting and retaining customers. However, Service Quality and Product Quality do not significantly influence purchasing decisions, despite consumers rating these qualities as good. This suggests that good quality may have become a baseline expectation rather than a key differentiator. Simultaneously, all three variables significantly influence purchasing decisions, with Digital Marketing being the most dominant factor. The implications of this study emphasize the importance of strengthening Digital Marketing strategies and improving communication and product innovation aspects to maintain consumer loyalty in the face of intense competition.
THE EFFECT OF WORKPLACE SPIRITUALITY, WORK ROTATION AND SERVANT LEADERSHIP ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR IN EMPLOYEES OF THE MADIUN REGENCY MANPOWER AND TRANSMIGRATION OFFICE (DISNAKER)
This study aims to empirically demonstrate the influence of workplace spirituality, job rotation, and servant leadership on organizational citizenship behavior among employees of the Manpower and Transmigration Agency (DISNAKER) of Madiun Regency. This quantitative study involved 58 employees. The sampling method used saturated sampling. Data collection used a questionnaire distributed via Google Form. Data analysis used SmartPLS Version 3.0 as a testing tool. The results indicate that workplace spirituality and job rotation influence organizational citizenship behavior, while servant leadership does not.
THE INFLUENCE OF REBRANDING, TOURISM FACILITIES, TOURISM EVENTS, AND TICKET PRICES ON VISITING INTEREST AT TAMRIS TOURISM, MAGETAN
This study aims to analyze the influence of rebranding, tourist facilities, tourist events, and ticket prices on visiting interest in the TAMRIS (Iswahjudi Ria Park) tourist attraction in Magetan. TAMRIS has undergone a significant transformation since 2018 through a rebranding strategy, the addition of modern facilities, and the implementation of tourist events. The research method used a quantitative approach with a sample of 384 TAMRIS visitor respondents. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression. The results showed that rebranding, tourist facilities, tourist events, and ticket prices significantly influenced visiting interest, both partially and simultaneously. This finding emphasizes the importance of an integrated marketing strategy in increasing the tourist appeal of TAMRIS.
THE EFFECT OF WORK DISCIPLINE, WORK MOTIVATION, AND WORK COMPENSATION ON EMPLOYEE PRODUCTIVITY AT PT. DWI PRIMA SENTOSA (DPS) IN PILANGKENCENG CARUBAN
This study aims to determine the Influence of Work Discipline, Work Motivation and Work Compensation on Employee Productivity at PT. Dwi Prima Sentosa (DPS) Employees in Pilangkenceng Caruban. The type of research used in this study is a quantitative approach. The study used multiple linear regression techniques. Sampling used the Purposive Sampling technique. The sample used was 67 respondents. Based on the results of statistical testing, it shows that partially work discipline has a positive and significant effect on employee productivity, partially work motivation has a positive and significant effect on employee productivity, and partially work compensation has a positive and significant effect on employee productivity.
THE INFLUENCE OF EASY, BENEFITS, AND SECURITY ON THE DECISION TO USE QRIS
Technological advances in payment systems shift the role of cash into non-cash that is more efficient and economical. New innovations appear, a kind of transaction method that changes from time to time. The purpose of this research is to find out and analyze the benefits, convenience, and safety of the Indonesian Standard (QRIS) Quick response Code (QRIS) application for use decisions by the community in Madiun City. The method in this research is quantitative research. The population in this study is a QRIS application in Madiun City. Sampling technique using purposive sampling technique, with a sample of 385 respondents. Data collection technique using questionnaires. This research uses primary data to be analyzed. While data analysis uses multiple linear regression analysis. Research results show that: 1) Partially the ease variable (X1) has a positive and significant influence on the decision to use QRIS (Case study on the QRIS user community in Madiun City). 2) Partially, the benefit variable (X2) has a positive and significant influence on the decision to use QRIS (Case study on the QRIS user community in Madiun City). 3) Partially the security variable (X3) has a positive and significant influence on the decision to use QRIS (Case study on the QRIS user community in Madiun City).
THE INFLUENCE OF PATERNALISTIC LEADERSHIP STYLE, WORK MOTIVATION, AND ORGANIZATIONAL CULTURE ON JOB SATISFACTION IN VILLAGE OFFICES IN KARE DISTRICT
The purpose of this study was to determine the effect of paternalistic leadership style, work motivation, and organizational culture on job satisfaction at the village office in Kare sub-district. This research is a quantitative study with a sample size of 96 respondents. The sampling method is by means of saturated sampling technique. Saturated sampling technique is a sampling technique that uses all members of the population as samples. The data analysis technique uses a test tool in the form of SPPS software version 25. The results of this study are (1) Paternalistic Leadership Style (X1) has a positive and significant effect on Job Satisfaction. Job Satisfaction,(2) Work Motivation (X2) has a significant positive effect on Job Satisfaction, (3) Organizational Culture (X1) has a positive and significant effect on to Job Satisfaction, (3) Organizational Culture (X3) has a significant positive effect on Job Satisfaction.
THE EFFECT OF WORK LIFE BALANCE, HAPPINESS ON WORK, EMOTIONAL STABILITY ON COFFEESHOP BARISTA PERFORMANCE IN MADIUN CITY
The aim of this research is to determine the influence of work lifebalance, happiness on work, and emotional stability on the performance of Coffeeshop baristas in Madiun City. The research method used in this research is quantitative using a sample of 96 respondents, using SPSS25 software. The research results show that (1) partially the work life balance variable (X1) has a positive and significant influence on barista performance, partially the happiness on work variable (X2) has a positive and significant influence on barista performance, partially the emotional stability variable (X3) has a positive and significant influence on the performance of baristas, simultaneously the variables work life balance, happiness on work, and emotional stability have a positive and significant influence on the performance of coffeeshop baristas in Madiun City
THE INFLUENCE OF CITY BRANDING, E-WOM, ATTRACTIVENESS, AND ACCESSIBILITY ON THE DECISION TO VISIT MADIUN CITY
The purpose of this study was to determine the influence of City Branding, e-WOM, attraction and the influence of accessibility on the decision to visit tourist attractions in Madiun City. The research method used in this study is quantitative using a sample of 385 respondents, using the help of SPSS25 software. The results of the study indicate that partially the city branding variable (X1) has a positive and significant influence on the decision to visit Madiun City, so the first hypothesis is accepted. Partially the e-wom variable (X2) has a positive and significant influence on the decision to visit Madiun City, so the second hypothesis is accepted. Partially, the variable of attractiveness (X3) has a positive and significant influence on the decision to visit Madiun City, so the third hypothesis is accepted. Partially, the variable of accessibility (X4) has a positive and significant influence on the decision to visit Madiun City, so the fourth hypothesis is accepted.
THE INFLUENCE OF RESTAURANT TAX POTENTIAL REGIONAL ORIGINAL REVENUE OF NGAWI REGENCY WITH TAXPAYER COMPLIANCE MODERATION
This study aims to analyze the effect of restaurant tax potential on Regional Original Revenue (PAD) of Ngawi Regency with taxpayer compliance as a moderating variable. The background of the research is based on the importance of optimizing regional taxes as a source of development financing, where the restaurant tax makes a significant contribution to PAD, yet its realization remains fluctuating. The data used consists of primary data in the form of questionnaires distributed to 70 restaurant taxpayers and secondary data in the form of reports on restaurant tax targets and realizations as well as PAD of Ngawi Regency for the period 2020–2024. The analytical method employed is Moderated Regression Analysis (MRA) to examine the relationships among variables. The results of the study indicate that restaurant tax potential has a positive and significant effect on PAD. Taxpayer compliance also has a significant effect on PAD. However, the interaction between restaurant tax potential and taxpayer compliance shows a negative and significant effect, meaning that taxpayer compliance weakens the relationship between the two. This confirms that taxpayer compliance acts as a quasi-moderator. These findings imply that the optimization of restaurant tax does not solely rely on fiscal potential, but also on enhanced supervision, guidance, and local government strategies in fostering taxpayer compliance. Keywords: Restaurant Tax, Regional Original Revenue, Taxpayer Compliance, Moderated Regression Analysis
THE EFFECT OF PERSONAL SELLING AND ADVERTISING ON PURCHASE DECISIONS
Abstract The purpose of this study was to determine whether personal selling and advertising are factors that influence purchasing decisions, and to determine whether purchase interest can influence personal selling and advertising on purchasing decisions. This study uses quantitative research. The sample used was 329 respondents using the Isaac and Michael method. Data analysis techniques include instrument testing, classical assumption testing, path analysis, hypothesis testing, and coefficient of determination. The results of this study are personal selling does not have a significant effect on purchasing decisions, advertising has a significant effect on purchasing decisions, personal selling and advertising have a significant effect on purchasing interest, purchasing interest has a significant effect on purchasing decisions, personal selling does not have a significant effect on purchasing decisions through purchasing interest as an intervening variable, advertising has a significant effect on purchasing decisions through purchasing interest as an intervening variable. Keywords: Personal Selling, Advertising, Purchasing Decisions, Purchasing Interest
THE EFFECT OF GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE
This study aims to investigate the influence of green accounting and corporate social responsibility (CSR) on financial performance, with institutional ownership acting as a moderating variable. The research sample included 32 mining companies listed on the Indonesia Stock Exchange between 2019 and 2024. A quantitative approach was used, relying on secondary data obtained from company annual reports. Multiple linear regression analysis was conducted using SPSS 25. The results showed that green accounting and corporate social responsibility influenced financial performance. Institutional ownership did not moderate the effect of green accounting and corporate social responsibility on financial performance. Keywords: Green Accounting, Corporate Social Responsibility, Financial Performance, Institutional Ownership
ANALYSIS OF GROUNDWATER TAX POTENTIAL AND ITS CONTRIBUTION TO LOCAL TAX REVENUE
This study aims to determine the potential and contribution of groundwater tax to regional tax revenue in Ngawi City. This research is a qualitative descriptive study with a case study approach. The analysis results in this study indicate that the potential for groundwater tax in Ngawi Regency from 2020 to 2024 is quite large, as seen from the calculation of potential revenue reaching IDR 5,501,700,000.00 per year from 116 taxpayers with various categories of groundwater use. While the contribution of groundwater tax to regional tax revenue is categorized as "very low," actual groundwater tax revenue during 2020-2024 exceeded the target, but PAD revenue from 2020-2024 experienced fluctuations. Keywords: Potential, Contribution, Groundwater Tax, Regional Revenue.
THE EFFECT OF BLOCKCHAIN TECHNOLOGY, SYSTEM RELIABILITY, AND DATA SECURITY ON FINANCIAL STATEMENT TRANSPARENCY IN MANUFACTURING COMPANIES
Using accountability as a moderating variable, this study looks at how blockchain technology, system dependability, and data security affect the financial statement transparency of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The quick advancement of information technology, especially the use of blockchain in accounting, which is thought to improve accuracy, security, and transparency of financial data, is what spurred the study. The study use purposive selection to choose a sample of 50 manufacturing companies and uses secondary data from their yearly financial statements for the 2020–2024 timeframe. Multiple linear regression and moderated regression analysis (MRA) with SPSS were used to analyze the data. The findings show that financial statement transparency is significantly improved by blockchain technology. While data security has a favorable but not statistically significant influence, system reliability also exhibits a large beneficial impact. Accountability, according to moderation tests, increases the impact of system dependability on transparency but has no effect on the relationship between data security or blockchain technology and transparency. These results imply that increasing system dependability and implementing blockchain are useful tactics for boosting financial transparency, whereas accountability is essential for maximizing system reliability. In order to achieve greater transparency in financial reporting, businesses are urged to practically incorporate blockchain, improve the dependability of accounting systems, and cultivate an accountability culture. Keywords: Blockchain Technology, System Reliability, Data Security, Financial Report Transparency, Accountability.
ANALYSIS OF THE EFFECT OF PRICE, PRODUCT QUALITY, FASHION LIFESTYLE, AND BRAND IMAGE ON THRIFTING PURCHASE DECISIONS IN MADIUN
The purpose of this research is to determine the influence of price, product qua.lity, fa.shion lifestyle, a.nd bra.nd ima.ge on Thrifting purcha.sing decisions in Ma.diun. This resea.rch is qua.ntita.tive research with a. sa.mple size of 170 respondents. The sa.mpling method is purposive sa.mpling. Da.ta. collection uses a. questionna.ire distributed via. Google Form. Da.ta. a.na.lysis techniques were ca. carried out using SPSS version 22 softwa.re. The results of this resea.rch show tha.t (1) price has a positive a.nd significa.nt effect on purcha.sing decisions, (2) product qua.lity ha.s a. positive a.nd significant. effect on purcha.sing decisions, (3) fa.shion lifestyle ha.s a. positive a.nd significa.nt effect on purcha.sing decisions, (4) bra.nd ima.ge ha.s a. positive a.nd significa.nt effect on purcha.sing decisions. Keywords: Price, Product Qua.lity, Fa.shion Lifestyle, Bra.nd Ima.ge, Purcha.sing Decisions
PENGARUH FoMO, GAYA HIDUP, KEMUDAHAN DAN RESIKO TERHADAP KEPUTUSAN PEMBELIAN MENGGUNAKAN METODE PEMBAYARAN SHOPEE PAYLATTER
Tujuan dari penelitian ini untuk mengetahui apakah ada pengaruh dari FoMO, Gaya Hdup, Kemudahan Dan Resiko Terhadap Kepusan Pembelian Menggunakan Metode Pembayaran Shopee Paylater (Studi Kasus Konsumen Shopee Paylater di UNIPMA). Penelitian ini merupakan penelitian kuantitatif dengan jumlah sampel sebanyak 295 responden. Metode pengambilan sampel ini yaitu dengan cara purposive sampling. Pengambilan data menggunakan sistem dengan kuesioner yakni dengan cara penyebarannya melalui google form. Teknik analisis data menggunakan alat uji berupa software SPPS versi 25. Hasil dari penelitian ini adalah (1) FoMO berpengaruh positif dan signifikan terhadap Keputusan Pembelian, (2) Gaya Hidup berpengaruh positif secara signifikan terhadap Keputusan Pembelian, (3) Kemudahan berpengaruh positif secara signifikan terhadap Keputusan Pembelian, (4) Resiko berpengaruh secara signifikan terhadap Keputusan Pembelian. Kata Kunci: FoMO, Gaya Hidup, Kemudahan, Risiko, Keputusan Pembelian
Constructing the Concept of Sustainable MSME Management from the Philosophy of "Hamemayu Hayuning Bawana"
The research uses the philosophy of “Hamemayu Hayuning Bawana” as the result of sustainable management of MSMEs. Carrying the Hexahelix model to create synergy between six stakeholder elements in collaboration with “Hamemayu Hayuning Bawana” namely MSME management focused on improving community welfare, increasing profits, and environmental conservation campaigns as well as recommendations for MSME management models to the Madiun City Government. The research method involves primary and secondary data regarding social, economic, environmental dynamics, and MSME development steps. Data collection through in-depth interviews, observations, and FGDs with stakeholders. Data analysis uses Semantic Analysis, Thematic Analysis, and Social Network Analysis to evaluate the impact of the Hexahelix model on the sustainability of MSME management. The results of the study create an innovative model and effective strategy for sustainable management of MSMEs that concentrates on the Triple-Bottom-Line (People, Planet, Profit). The research contributes to SDGs 8, 12, and 17. Keywords: Hexahelix Model; Hamemayu Hayuning Bawana; sustainable management of MSMEs.
THE EFFECT OF ESG PERFORMANCE, EXECUTIVE COMPENSATION, AND CAPITAL INTENSITY ON TAX AVOIDANCE
Thisxstudyxaimsxto examine the effect of ESG Performance, ExecutivexCompensation,xand CapitalxIntensityxonxTaxxAvoidance in consumerxnon-cyclicalxsectorxcompaniesxlistedxonxthe IndonesiaxStockxExchangex (IDX) during the 2021–2024 period..xThe research sample consists of 53 companies with a total of 212 observations after eliminating outliers. The sample was selected usingxthexpurposivexsamplingxmethod. Data analysis was conducted using multiple linear regression with SPSS 25. This study is based on agency theory, which describes the conflict of interest between the Directorate General of Taxes as the principal and companies as the agent. The results show that ESG Performance, Executive Compensation, andxCapitalxIntensityxhavexa significant effectxonxTax Avoidance. For further research, itxis suggested to include moderating variables to provide a deeper understanding of the factors influencing Tax Avoidance practices. Keywords: ESG Performance, Executive Compensation, Capital Intensity, Tax Avoidance
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON ECONOMIC AND ENVIRONMENTAL PERFORMANCE WITH THE MODERATING EFFECT OF SUSTAINABILITY-BASED INNOVATION
This study aims to analyze the effect of Corporate Social Responsibility (CSR) on economic and environmental performance, and to examine the moderating role of sustainability-based innovation in energy companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This research employed a quantitative method with secondary data obtained from sustainability reports. A purposive sampling technique was used, resulting in 76 companies as the sample. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that CSR did not significantly affect economic performance, but had a significant positive effect on environmental performance. Sustainability-based innovation was found to moderate the effect of CSR on environmental performance but did not moderate the effect of CSR on economic performance. This study emphasizes the importance of integrating CSR with sustainable innovation to support long-term business sustainability. Keywords: Corporate Social Responsibility, economic performance, environmental performance, sustainability-based innovation
THE EFFECT OF OWNERSHIP STRUCTURE AND PROFITABILITY ON STOCK PRICES IN IDX ESG LEADERS
This study aims to examine the effect of institutional ownership, managerial ownership, and profitability on stock prices of companies listed in the IDX ESG Leaders Index in Indonesia during the 2020–2024 period. The research employs a quantitative method using multiple linear regression analysis. The sample consists of 14 companies that consistently remain in the IDX ESG Leaders Index, yielding a total of 70 observations over five years. The independent variables analyzed include institutional ownership, managerial ownership, and profitability measured by Return on Equity (ROE), while the dependent variable is stock price, measured by the year-end closing price. The partial test results indicate that institutional ownership and managerial ownership have a negative and significant impact on stock prices, whereas profitability shows no significant effect. However, when tested simultaneously, all three variables are found to have a significant influence on stock prices. The coefficient of determination (R²) of 15.9% suggests that the model explains stock price variations only to a limited extent, with the remaining 84.1% influenced by external factors such as macroeconomic conditions and market sentiment. These findings provide important implications for investors, management, and regulators in formulating policies and making sustainable investment decisions.
EFFECT ATTRACTION AND AMENITIES ON REVISIT INTENTION THROUGH VISITOR SATISFACTION WANA WISATA GRAPE MADIUN REGENCY
The purpose of this study is to determine whether Attraction and Amenities influence Revisit Intention through Visitor Satisfaction. This research was conducted at the Wana Wisata Grape tourist destination in Madiun Regency. The sample of this study consisted of 384 respondents, selected using the purposive sampling method. Data analysis was carried out using SmartSPSS 25 software. The results show that Attraction and Amenities have a significant positive effect on Visitor Satisfaction; Attraction, Amenities, and Visitor Satisfaction have a significant positive effect on Revisit Intention; and Attraction and Amenities have a significant positive effect on Revisit Intention through Visitor Satisfaction.
THE EFFECT OF PARTICIPATORY DECISION MAKING, ORGANIZATIONAL SUPPORT, AND WORK MOTIVATION ON AFFECTIVE COMMITMENT
This study aims to provide empirical evidence that participatory decision-making, organizational support, and work motivation influence employee affective commitment. This quantitative study involved 55 participants. The sampling method used saturated sampling. Data collection used a questionnaire distributed via Google Form. The results of this study indicate that 1) participatory decision-making influences the affective commitment of employees at PT Sakajaja Makmur Abadi Madiun. 2) Organizational support has no effect on the affective commitment of employees at PT Sakajaja Makmur Abadi Madiun. 3) Work motivation influences the affective commitment of employees at PT Sakajaja Makmur Abadi Madiun.
THE EFFECT OF LEVERAGE AND FIRM SIZE ON HEDGING DECISIONS WITH LIQUIDITY AS A MODERATING VARIABLE
The purpose of this study is to examine whether leverage and firm size influence hedging decisions, as well as whether liquidity moderates the relationship between leverage and firm size on hedging decisions in energy sector companies listed on the Indonesia Stock Exchange for the period 2020–2024. This research employs a quantitative approach, with data analysis conducted using logistic regression and Moderated Regression Analysis (MRA). The population of this study consists of 76 energy sector companies, with a total of 61 companies selected as the sample through purposive sampling. The results indicate that leverage and firm size have a significant effect on hedging decisions. However, liquidity does not moderate the effect of leverage or firm size on hedging decisions.
THE EFFECT PROPORTION OF INDEPENDENT COMMISSIONER, LEVERAGE, AND COMPANY SIZE ON TAX AVOIDANCE
This study aimed to analyze the impact of the proportion of independent commissioner, leverage ratio, and firm size on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The research data were secondary data obtained from the annual financial reports published on the companies' official websites. Purposive sampling was used to select 103 companies from a total of 284 companies. Data were analyzed using multiple linear regression using SPSS software version 25. The results showed that leverage ratio had a positive and significant impact on tax avoidance, indicating that higher a company's debt level was associated with a greater ability to use interest expenses as a tax deduction. In contrast, the proportion of independent commissioner and firm size had no significant impact on tax avoidance.
THE ROLE OF INNOVATIVE WORK BEHAVIOR INFLUENCED BY TRANSFORMATIONAL LEADERSHIP AND JOB AUTONOMY AT PT SUMBER ALFARIA TRIJAYA TBK MADIUN
This study aims to examine the influence of transformational leadership and job autonomy on innovative work behaviour among employees at PT Sumber Alfaria Trijaya Tbk Madiun. The research uses a quantitative approach, with data collected through questionnaires distributed to 267 respondents. The collected data were analyzed using SPSS 27 with multiple linear regression. The results show that transformational leadership has a significant impact on innovative work behaviour, meaning that leaders who can inspire and motivate employees can enhance their innovative behaviour. Additionally, job autonomy also positively influences innovative work behaviour, as the freedom to carry out tasks provides opportunities for employees to innovate. This study suggests that the company should strengthen transformational leadership and increase job autonomy to foster innovation in the workplace.
THE EFFECT OF VIRAL MARKETING, AFFILIATE MARKETING, AND BRAND AWARENESS ON THE PURCHASE DECISION
This study aims to determine the influence of viral marketing, affiliate marketing, and brand awareness on purchasing decisions for Kanzler sausage on TikTok among Gen Z in Madiun City. The research method used is a quantitative approach. The population is unknown and the sample calculation uses the Lemeshow formula to obtain a sample of 385. The sampling technique uses the Purposive Sampling method. Data collection uses a questionnaire. The data analysis technique uses a test tool in the form of SPSS using the SPSS application version 16. The results show that viral marketing has a positive and significant influence on purchasing decisions, affiliate marketing has a positive and significant influence on purchasing decisions, and brand awareness has a positive and significant influence on purchasing decisions.
THE INFLUENCE OF EXECUTIVE CHARACTER, EXTERNAL PRESSURE AND FINANCIAL TARGET ON TAX AGGRESSIVENESS
This study aims to examine the influence of Executive Character, External Pressure, and Financial Target on Tax Aggressiveness in companies in the Property and Real Estate sector during the 2021–2024 period. The study sample consists of 66 companies with a total of 174 observations after eliminating outliers. Purposive sampling was used for sample selection. Data analysis was conducted using multiple linear regression with SPSS 25. This study is based on agency theory, which describes the conflict of interest between the Directorate General of Taxes as the principal and the company as the agent. The results show that Executive Character, External Pressure, and Financial Target significantly affect Tax Aggressiveness. It is recommended that future research include moderating variables as a further development. Keywords: Executive Character, External Pressure, Financial Target, Tax Aggressiveness
THE EFFECT OF TRANSFER PRICING AND PROFITABILITY ON TAX AVOIDANCE WITH RELATED PARTY TRANSACTION AS A MODERATING VARIABLE
This study aims to analyze the effect of transfer pricing and profitability on tax avoidance, with related party transactions as a moderating variable, in Non-Cyclicals companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2020–2023 period. The background of the study is based on the prevalence of tax avoidance practices through transfer pricing mechanisms and special relationships between entities. The research employs a quantitative approach using purposive sampling, resulting in 4 companies as the research sample. Secondary data were obtained from annual financial reports and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that transfer pricing has a significant positive effect on tax avoidance, while profitability has no significant effect. Additionally, related party transactions are proven to strengthen the relationship between transfer pricing and tax avoidance but do not moderate the effect of profitability on tax avoidance. These findings indicate that transfer pricing practices involving related parties can potentially be used to reduce corporate tax burdens. Therefore, the study provides important implications for regulators to enhance supervision of related party transactions and transfer pricing practices to minimize tax avoidance and protect state revenue. Keywords: transfer pricing, profitability, tax avoidance, related party transactions,
THE EFFECT OF AUDIT OPINION AND AUDIT TENURE ON THE TIMELINESS OF FINANCIAL REPORTS WITH COMPANY SIZE AS A MODERATING VARIABLE
This study aims to analyze the effect of audit opinion and audit tenure on the timeliness of reporting, with company size as a moderating variable. The data used are secondary data obtained from the Annual Reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023, which were downloaded from the website www.idx.co.id. The population of this study includes all property and real estate companies listed on the IDX during the same period. The sampling technique used a purposive sampling method, which resulted in 93 companies over the four-year study period, resulting in a final sample of 68 companies. Data analysis was performed using moderate regression analysis (MRA) and processed with IBM SPSS Statistics 24. The results show that audit opinion has a positive and significant effect on the timeliness of financial report publication, while audit tenure also has a significant effect on the timeliness of reporting. In addition, company size is proven to moderate the effect of audit opinion on the timeliness of financial reporting, as well as moderating the effect of audit tenure on the timeliness of financial reporting. Suggestions for future researchers conducting similar research are to consider other variables that may influence the timeliness of reporting, such as operational complexity, the quality of accounting information systems, or the level of institutional ownership. Keywords: Audit opinion, Audit tenure, Timeliness, Firm size
CARBON EMISSION DISCLOSURE AND GREEN INVESTMENT IMPACT ON FIRM VALUE WITH FIRM SIZE MODERATION
The purpose of this study is to examine how carbon emission disclosure and green investment affect firm value in the energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. In addition, this research investigates the role of firm size as a moderating variable in this relationship. A total of 26 companies were selected as the sample out of 76 companies in the research population. This study employs a quantitative approach using moderation regression analysis with SPSS software. The results show that carbon emission disclosure has a positive effect on firm value, while green investment has a negative effect. Furthermore, firm size does not function as a moderator in the relationship between carbon emission disclosure, green investment, and firm value. Keywords: firm value, carbon emission disclosure, green investment, firm size
THE EFFECT OF EPS, PER AND ROA ON STOCK PRICE WITH INFLATION AS A MODERATION VARIABLE
This study was conducted to test and analyze the impact of Earning per Share (EPS), Price Earning Ratio (PER), and Return on Assets (ROA) on stock prices, with inflation acting as a moderation variable. This research focuses on companies in the financial sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The research population includes 105 financial sector companies. The sample was selected through purposive sampling techniques, resulting in 93 companies observed over three years, resulting in a total of 273 data. After adjusting for outliers and missing data, the number of data analyzed becomes 270. The method used is a quantitative approach, with data taken from financial statements available on the IDX's official website. The analysis was performed using SPSS software. The results show that EPS (X1), PER (X2), and ROA (X3) have an influence on stock prices, respectively. However, inflation was found to be unable to moderate the relationship between EPS, PER, and ROA with stock prices Keywords: Earning per Share, Price Earning Ratio, Dividend Policy, Return on Assets, Inflation, Stok Prices.
THE EFFECT OF ADVERTISING TAX AND STREET LIGHTING TAX ON REGIONAL ORIGINAL REVENUE
This study aims to analyze the effect of Billboard Tax Revenue and Street Lighting Tax on Regional Original Revenue in Magetan, Banyuwangi, Ngawi, Sidoarjo, Trenggalek, and Madiun City. The background of this research is based on the importance of optimizing local tax revenues as one of the main sources of development financing and regional fiscal independence. This study employs a quantitative approach using multiple linear regression methods, based on secondary data from the Budget Realization Report for the years 2018–2024. The independent variables in this study are Billboard Tax and Street Lighting Tax, while the dependent variable is Regional Original Revenue, with Taxpayer Compliance as the control variable. The analysis results indicate that Billboard Tax has a partially significant effect on Regional Original Revenue. Street Lighting Tax and Taxpayer Compliance, on the other hand, do not have a partially significant effect on Regional Original Revenue. Simultaneously, the three variables significantly influence Regional Original Revenue. Keywords: Billboard Tax, Street Lighting Tax, Taxpayer Compliance, Regional Original Revenue.
ANALYSIS OF THE MECHANISM OF COLLECTION, DEPOSIT AND REPORTING OF VALUE ADDED TAX (VAT) AT XYZ COMPANY
Value Added Tax is a tax imposed on every sale and purchase of goods or services that occurs to individual taxpayers or have the status of Taxable Entrepreneurs. This study to understand how the mechanism is implemented in the procedures for collecting and reporting VAT at PT XYZ. This study was conducted using primary and secondary data from PT XYZ. located in Madiun through observation, interviews and documentation. In this type of research using a qualitative descriptive research method with a case study approach. The results that experienced an underpayment of VAT when reporting its VAT due to output tax than input tax and experienced an overpayment, Keywords: Compliance, Collection, Payment, VAT Reporting
THE INFLUENCE OF WORK OVERLOAD, WORK ENVIRONMENT, AND JOB SATISFACTION ON TURNOVER INTENTION
This study aims to analyze the influence of work overload, work environment, and job satisfaction on turnover intention among Waroeng Steak Bledek Sambirejo employees in Madiun Regency. This study uses a quantitative approach with a survey method. The study population was all 37 Waroeng Steak Bledek Sambirejo employees, and the entire population was sampled (saturated sample). Primary data were collected through a Likert scale questionnaire. Data analysis was carried out using multiple linear regression with the help of SPSS 25 software, after going through validity, reliability, normality, multicollinearity, and heteroscedasticity tests. The results showed that Work Overload had a positive and significant effect on turnover intention, the higher the workload felt by employees, the greater their desire to leave the company. Work Environment had a negative and significant effect on turnover intention, an unconducive work environment can increase employee intentions to leave. Job Satisfaction had a negative and significant effect on turnover intention, the lower the level of employee job satisfaction, the more likely they are to leave the company.
PENGARUH EVENT PARIWISATA, PROMOSI, DAN E-WOM TERHADAP KEPUTUSAN BERKUNJUNG DI TAMAN WISATA NGEMBAG KABUPATEN PONOROGO
This study a.ims to provide empirica.l evidence on the influence of tourism events, promotion, a.nd Electronic Word of Mouth (E-WOM) on visiting decisions a.t Ngemba.g Tourism Pa.rk, Ponorogo Regency. This resea.rch is a. qua.ntita.tive study with a. sa.mple size of 385 respondents. Data collection was carried out using questionnaires. The sampling technique employed non- probability sampling with a purposive sampling method. The data analysis method used in this study was SPSS 25. The results of this study demonstrate that: 1) Tourism events have a positive and significant effect on visiting decisions at Ngembag Tourism Park. 2) Promotion has a positive and significant effect on visiting decisions at Ngembag Tourism Park. 3) Electronic Word of Mouth (E-WOM) has a positive and significant effect on visiting decisions at Ngembag Tourism Park. Keywords: Tourism Events, Promotion, E-WOM, Visiting Decisions, Ngembag Tourism Park.
THE INFLUENCE OF ONLINE CUSTOMER REVIEW, PRICE AND SERVICE QUALITY ON WIZZMIE CONSUMER PURCHASE DECISIONS IN MADIUN
This study aims to determine the influence of online customer reviews, price, and service quality on purchasing decisions among Wizzmie consumers in Madiun (a case study of the community in Madiun City). This quantitative study involved 384 people. The sampling method used was the Lemeshow sampling method. Data collection used a questionnaire distributed via Google Form. The data analysis technique used a Structual Equation Modeling (SEM) test tool with SmartPLS Version 3.0.The results of this study indicate that 1) Online customer reviews have a positive and significant effect on purchasing decisions among Wizzmie consumers in Madiun City. 2) Price has a positive and significant effect on purchasing decisions among Wizzmie consumers in Madiun City. 3) Service quality has no effect on purchasing decisions among Wizzmie consumers in Madiun City.
EFFECT FOMO, BRAND TRUST, FLASH SALE AND PRICE EVANGELINE PERFUME PURCHASE DECISIONS SHOPEE MARKETPLACE
This study aims to provide empirical evidence regarding the influence of Fear of Missing Out (FoMO), Brand Trust, Flash Sale, and Price on the Purchase Decision of Evangeline perfume on the Shopee marketplace (a case study in Madiun City). The research uses primary data sources obtained from respondents’ answers through questionnaire items. The population in this study consists of Evangeline perfume consumers who purchased through the Shopee marketplace in Madiun City. The sampling method applied was non-probability sampling with purposive sampling, and the total sample used was 384 users. This research employed a quantitative approach with the assistance of SPSS version 23.0. The findings of this study indicate that FoMO, brand trust, flash sale, and price have a positive and significant effect on purchase decisions, with brand trust showing a positive and significant influence on purchase decisions
THE EFFECT OF TRUSTWORTHINESS, EXPERTISE, ATTRACTIVENESS, AND ONLINE CUSTOMER REVIEW ON PURCHASE INTENTION IN MADIUN
This study aims to empirically examine the influence of trustworthiness, expertise, attractiveness, and online customer review on consumers’ purchase intention in culinary products within the Madiun area, with a case study on TikTok followers of @tio_philus. The research employed a quantitative method with a sample of 384 TikTok users residing in Madiun who interact with the @tio_philus account. The research instrument was a questionnaire distributed online via Google Form and measured using a Likert scale. The data analysis technique used was multiple linear regression analysis with the assistance of SPSS software. The findings of this study indicate that: (a) Trustworthiness has a positive and significant effect on consumers’ purchase intention, (b) Expertise has a positive and significant effect on consumers’ purchase intention, (c) Attractiveness has a positive and significant effect on consumers’ purchase intention, and (d) Online Customer Review has a positive and significant effect on consumers’ purchase intention toward culinary products promoted by @tio_philus through TikTok in the Madiun area.
THE EFFECT PROFITABILITY, LIQUIDITY, SOLVENCY COMPANY SIZE ON FINANCIAL DISTRESS MANUFACTURING INDUSTRY COMPANIES INDONESIA STOCK EXCHANGE 2020-2024
This research is conducted to examine how profitability, liquidity, solvency, and company size influence financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, with a total of 200 companies selected as samples using purposive sampling techniques. The study applies a quantitative method and utilizes the SPSS version 20 for data analysis. The data are secondary in nature, sourced from the annual financial statements of the companies. Data collection was carried out through documentation, while the analysis was performed using logistic regression based on the Zmijewski model. The findings indicate that profitability has a significantly negative effect on financial distress, whereas liquidity and solvency show a significantly positive effect, and company size does not have a significant impact on financial distress. Therefore, the results confirm that financial ratios can serve as an effective early warning tool for identifying potential financial difficulties in manufacturing firms.
THE INFLUENCE OF ORGANIZATIONAL CULTURE AND LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE AT RSUD SOGATEN MADIUN
This investigation scrutinizes the impact of organizational culture and leadership style upon employee performance at RSUD Sogaten Madiun. The objective of this inquiry is to ascertain how diverse facets of organizational culture, such as values, beliefs, and practices, influence employee motivation and productivity. Furthermore, this examination explores various leadership styles and their function in augmenting employee performance. The investigation was undertaken at RSUD Sogaten Madiun, involving a cohort of 251 participants. The methodological framework employed was a quantitative paradigm utilizing path analysis supported by SPSS software. The findings of the investigation demonstrate that: (1) Organizational culture exerts a favorable and meaningful impact upon employee performance; (2) Leadership style exerts a favorable and meaningful impact upon employee performance; and (3) Organizational culture and leadership style concurrently exert a favorable and meaningful impact upon employee performance, accounting for a variance of 81.5%, whereas the residual 18.5% is attributable to extraneous variables beyond the scope of this inquiry. The practical significance of this research suggests that RSUD Sogaten management ought to reinforce the values within the organizational culture and embrace participatory leadership styles to maximize employee performance.
INFLUENCE OF PRICE, PRODUCT QUALITY, SERVICE QUALITY, AND PROMOTION PURCHASING DECISIONS DILLA PARFUME MAGETAN REFILLS
This study aims to provide empirical evidence regarding the influence of price, product quality, service quality, and promotion on purchasing decisions of Dilla Parfume Refill in Magetan. The research employed a quantitative approach with a survey method. A total of 384 respondents were selected using the purposive sampling technique. Data were collected through a questionnaire instrument and analyzed using SPSS version 25. The findings indicate that: (1) price has a positive and significant effect on purchasing decisions, (2) product quality exerts a positive and significant influence on purchasing decisions, (3) service quality demonstrates a positive and significant impact on purchasing decisions, and (4) promotion shows a positive and significant effect on purchasing decisions.
THE EFFECT OF FINANCIAL PERFORMANCE AND FIRM SIZE ON FIRM VALUE WITH GREEN ACCOUNTING AS A MEDIATOR
This study is conducted to investigate the impact of financial performance and firm size on firm value, with green accounting serving as a mediating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Financial performance is represented by ROA, firm size is measured using the natural logarithm of total assets, firm value is assessed through PBV, and green accounting is indicated using a dummy variable based on the disclosure of environmental costs in the companies’ annual reports. The study utilizes secondary data from 32 energy sector companies over the 2020–2024 period, resulting in a total of 160 observations. The analysis was performed using multiple linear regression and the Sobel mediation test through SPSS version 26. The results reveal that both financial performance and firm size have a significant positive effect on firm value. Additionally, financial performance positively influences green accounting, whereas firm size does not show a significant impact on green accounting. Moreover, green accounting does not have a significant effect on firm value and is unable to mediate the relationship between financial performance, firm size, and firm value.
THE EFFECT OF PRODUCT QUALITY, PRICE, EWOM, AND PERSONAL SELLING ON THE PURCHASE DECISION OF MELINJO EMPING ATTOYIBAH UMKM
This study aims to analyze the influence of Product Quality, Price, Electronic Word of Mouth (EWOM), and Personal Selling on purchasing decisions of emping melinjo at UMKM Attoyibah in Purwosari Village, Magetan. The research employed a quantitative method using a questionnaire survey distributed to consumers who had previously purchased the product. Data were analyzed using multiple linear regression with the assistance of SPSS 25. The results indicate that the four independent variables Product Quality, Price, EWOM, and Personal Selling have a positive and significant effect on purchasing decisions. These findings suggest that improving product quality, setting appropriate prices, receiving positive consumer reviews, and applying a personal selling approach can encourage purchasing decisions. The practical implication is that MSMEs Attoyibah is advised to continuously strengthen product quality, maintain competitive pricing, optimize EWOM strategies, and enhance the effectiveness of personal selling to expand market share and improve competitiveness.
THE EFFECT OF MANAGEMENT SUPPORT, TEAMWORK, AND ORGANIZATIONAL JUSTICE ON EMPLOYEE MOTIVATION DINAS PERDAGKUM PONOROGO
The purpose of this research is to gain knowledge about the influence of management support, team collaboration, and organizational justice on employee motivation at Dinas Perdagangan Koperasi dan Usaha Mikro (Perdagkum) Kabupaten Ponorogo. The phenomenon of low work motivation is evident from the high level of tardiness, early departure, and negative perceptions of management support, team collaboration, and organizational justice. In this study, the researcher used a quantitative approach and collected data by distributing questionnaires to 73 respondents. The data were analyzed using SPSS with reliability and validity tests, multiple linear regression, and t-tests. The results show that management support does not affect employee motivation, team collaboration has a significant influence on employee motivation, and organizational justice does not affect employee motivation.
THE INFLUENCE OF PRICE, E-WOM, AND PRODUCT QUALITY ON THE PURCHASE DECISION THROUGH BUYING INTEREST IN SKINCARE GLAD2GLOW
This study aims to analyze the influence of price, electronic word of mouth (e-WOM), and product quality on purchase decisions through buying interest in Glad2Glow skincare products, with a focus on Generation Z consumers in Madiun City. The method used is a quantitative method with a survey approach using an online questionnaire. The sample collection technique was carried out by purposive sampling, with a total of 384 respondents. The results of the study show that: (1) price does not have a positive and significant effect on buying interest; (2) e-WOM has a positive and significant effect on buying interest; (3) product quality has a positive and significant effect on buying interest; (4) price has a positive and significant effect on the purchase decision; (5) e-WOM has a positive and significant effect on purchase decisions; (6) product quality has a positive and significant effect on purchase decisions; (7) buying interest has a positive and significant effect on the purchase decision; (8) buying interest does not mediate the influence of price on the purchase decision; (9) buying interest is able to mediate the influence of e-WOM on purchase decisions; and (10) buying interest is able to mediate the influence of product quality on purchase decisions. This research provides practical implications for skincare business players, especially Glad2Glow, in designing marketing strategies that emphasize the importance of product quality and the power of e-WOM to drive buying interest and purchase decisions of Gen Z consumers
THE RELATIONSHIP EMPLOYEE WELL-BEING, PSYCHOLOGICAL CAPITAL, AND JOB RESOURCES ON WORK ENGAGEMENT
This study aims to demonstrate that Employee Well-Being, Psychological Capital, and Job Resources influence Work Engagement among employees at the Rejo Agung Baru Sugar Factory in Madiun. This study used a quantitative approach with primary data obtained through questionnaires distributed to 224 respondents. The analysis technique used was multiple linear regression with the assistance of SPSS version 24. The results showed that Employee Well-Being, Psychological Capital, and Job Resources have a positive and significant effect on Work Engagement, where employee well-being, high psychological capital, and the availability of work resources encourage increased employee engagement.
THE EFFECT OF MOTIVATION, ABILITY, AND PERCEPTION OF WORK ENVIRONMENT ON TRAINING
This study aims to analyze the influence of motivation, ability, and work environment perception on trainability among Generation Z in Madiun City. Trainability is a crucial factor in the modern workforce, as it relates to an individual's readiness to receive training and develop competencies. This research employs a quantitative approach using primary data collected through questionnaires distributed to 385 respondents. The analysis technique used is multiple linear regression with the assistance of SPSS version 21. The results show that both partially and simultaneously, motivation, ability, and perception of the work environment have a positive and significant influence on trainability. These findings indicate that Generation Z individuals with high motivation, strong initial abilities, and positive perceptions of their work environment are more likely to be prepared for workplace training. Therefore, companies need to consider these three factors when designing employee training and development programs.
THE EFFECT OF NET PROFIT MARGIN, FREE CASH FLOW, AND FIRM GROWTH ON FIRM VALUE
Firm value reflects business performance and future prospects that attract investor attention. In the oil, gas, and coal subsector, firm value is affected by external factors such as global commodity price fluctuations and internal factors including profitability, free cash flow, and firm growth. This study examines the effect of Net Profit Margin, Free Cash Flow, and firm growth on firm value of companies listed on the Indonesia Stock Exchange during 2021–2024. A quantitative method with secondary financial data and multiple linear regression was applied. The results show that Net Profit Margin and Free Cash Flow significantly and positively affect firm value, while firm growth is positive but not significant. Simultaneously, the three variables significantly influence firm value. This study highlights the importance of profitability and cash flow as signals for investors and offers practical implications for companies to maintain financial performance in enhancing firm value.
THE EFFECT OF COMPENSATION, WORK LIFE BALANCE AND WORK ENVIRONMENT ON TEACHERS' JOB SATISFACTION YPKM NU MADIUN
This research intends to empirically demonstrate the impact of compensation, work-life balance, and the work environment on teacher job satisfaction at the NU Muslimat Welfare Education Foundation located in Madiun City. This research is a quantitative analysis involving a sample of 113 educators. The sampling technique employs saturated samples. The questionnaire is used for data collection. The analytical method employs a testing tool known as SmartPLS Version 3.0. The findings of this research suggest that Compensation and Work-life Balance impact Teacher Job Satisfaction at the NU Muslimat Welfare Education Foundation in Madiun City, whereas the Work Environment does not influence Teacher Job Satisfaction at the NU Muslimat Welfare Education Foundation in Madiun City.
THE INFLUENCE OF PSYCHOLOGICAL CAPITAL, JOB ENJOYMENT, AND PERCEIVED ORGANIZATIONAL SUPPORT ON JOB HOPPING INTENTION
This study aims to analyze the influence of psychological capital, job enjoyment, and perceived organizational support on job hopping intention: a case study on Generation Z in Madiun City. Generation Z exhibits job hopping intention influenced by various factors, such as job satisfaction, work-life balance, supervisor support, and career development opportunities (Aulia et al., 2025). This research employed a quantitative approach using secondary data obtained from financial reports. The analytical technique used was multiple linear regression with the assistance of SPSS version 21. The results of the study indicate that psychological capital has a positive and significant effect on job hopping intention among Generation Z in Madiun City. Job enjoyment has a positive and significant effect on job hopping intention among Generation Z in Madiun City. Perceived organizational support (POS) also has a positive and significant effect on job hopping intention among Generation Z in Madiun City.
THE EFFECT OF FINANCIAL RATIOS ON FIRM VALUE OF NON-BANK STATE-OWNED ENTERPRISES
This study aims to analyze the effect of Current Ratio, Quick Ratio, Debt to Equity Ratio, Debt to Asset Ratio, Net Profit Margin, Dan Gross Profit Margin on firm value. The analysis was conducted on 20 samples of non-bank state-owned enterprises listed on the Indonesia Stock Exchange (IDX) during the period of 2017–2024, using SPSS 25 for data processing. The partial results show that Quick Ratio (QR) has a significant effect on firm value. Debt to Equity Ratio (DER) and Gross Profit Margin (GPM) has a significant negative effect on firm value. Current Ratio (CR), Debt to Asset Ratio (DAR), and Net Profit Margin (NPM), has no effect and is not significant on firm value. Meanwhile, simultaneously, Current Ratio, Quick Ratio, Debt to Equity Ratio, Debt to Asset Ratio, Net Profit Margin, Dan Gross Profit Margin have a significant effect on firm value.
THE INFLUENCE OF REWARDS, ORGANIZATIONAL CULTURE AND ORGANIZATIONAL COMMITMENT ON WORK DISCIPLINE
This study aims to analyze the influence of Reward, Organizational Culture, and Organizational Commitment on Work Discipline among employees at Honda Nusantara Sakti Madiun. Work discipline is a crucial factor in supporting productivity and overall company performance. This research employs a quantitative approach using multiple linear regression analysis to examine the relationship between variables. The findings indicate that all three independent variables Reward, Organizational Culture, and Organizational Commitment have a positive and significant effect on Work Discipline. Fair and appropriate rewards motivate employees to comply with rules and fulfill their responsibilities. A strong organizational culture fosters disciplined behavior, while high organizational commitment encourages employees to maintain integrity and consistency in their work. These results offer practical implications for companies to enhance employee discipline through effective reward systems, the cultivation of a strong organizational culture, and the strengthening of employee commitment.
THE INFUENCE OF SERVICE QUALITY, FACILITIES, LOCATION AND E-WOM ON THE DECISION TO USE SERVICES
This study aims to empirically prove the influence of service quality, facilities, location and E-WOM on the decision to use services at Hairland Barbershop in Takeran District, Magetan Regency. The background of this study is based on the proliferation of barbershops in Takeran in recent years. This study uses primary data sources which are the results of respondents' answers through questionnaire items. The population in this study are consumers who have purchased services at Hairland Barbershop in Takeran District, Magetan Regency using a non-probability sampling method with a purposive sampling technique, the number of samples used is 386. The method used in this study is quantitative. Data analysis was carried out using multiple linear regression through the SPSS version 25 program. The results of the study indicate that service quality, facilities, location and E-WOM partially, each independent variable shows a positive and significant influence on purchasing decisions. This indicates that the better the quality of service provided, the facilities provided, the strategic location and the good use of E-WOM. These findings provide important implications for Hairland Barbershop to continue to maintain and improve the quality of service, facilities, location and E-WOM which are utilized to increase the decision to use Hairland Barbershop services
IMPACT OF E-WOM, ONLINE CUSTOMER REVIEW, AND PRICE CONSCIONSNESS THROUGH HYPER-PERSONALIZATION ON PURCHASING DECISIONS
The purpose of this study is to provide empirical evidence on the impact of Electronic Word of Mouth (E-WOM), Online Customer Reviews, and Price Consciousness through Hyper-Personalization on Purchase Decision in Shopee Marketplace. The sample in this study consisted of 400 respondents. The sampling method used was purposive sampling. Data collection in this study used a questionnaire distributed via Google Form. The data analysis technique in this study used the SmartPLS4.1.1.3 software. The results of the study prove that the variables Electronic Word of Mouth (E-WOM), Online Customer Review, and Price have a positive and significant impact on Hyper-Personalization and Purchase Decisions. Electronic Word of Mouth (E-WOM), Online Customer Reviews, and Price Consciousness through Hyper-Personalization have a positive and significant impact on Purchase Decision. Keywords: Electronic Word of Mouth (E-WOM), Online Customer Review, Price Consciousness, Hyper-Personalization, Purchase Decision
THE EFFECT OF REWARDS, TRAINING, AND DEVELOPMENT ON MOTIVATION WITH JOB SATISFACTION AS MODERATION
The aim of this research is to determine the effect of rewards, training and development on motivation with job satisfaction as a moderation in PT employees. Hanjaya Mandala Sampoerna Tbk Madiun. This type of research is quantitative research with a total of 90 respondents at PT. Hanjaya Mandala Sampoerna Tbk Madiun. The method for obtaining data uses a questionnaire distributed via Google Form. The data analysis used was research instrument testing, classical assumption testing, MRA analysis, and hypothesis testing (t test and Sobel test) using the SPSS application. The research results show that: 1) rewards have a positive and significant effect on motivation, 2) training and development have a positive and significant effect on motivation, 3) There is an influence of rewards on motivation with job satisfaction as a moderation for PT employees. Hanjaya Mandala Sampoerna Tbk Madiun, 4) There is an influence of training and development on motivation with job satisfaction as a moderation for PT employees. Hanjaya Mandala Sampoerna Tbk Madiun. Keywords: Reward, Training and Development, Job Satisfaction, and Motivation
THE EFFECT OF FEAR OF MISSING OUT, SOCIAL INFLUENCE, AND LIFESTYLE ON IPHONE PURCHASE DECISIONS WITH PURCHASE INTEREST AS AN INTERVENING VARIABLE
This study aims to analyze the influence of Fear of Missing Out (FoMO), Social Influence, and Lifestyle on iPhone purchasing decisions, with purchase intention as an intervening variable among university students in Madiun City. iPhone purchases are driven not only by functional needs but also by psychological and social factors. A quantitative approach was employed, with data collected through purposive sampling from 384 respondents. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results indicate that FoMO, Social Influence, and Lifestyle have a positive and significant effect on purchase intention and purchasing decisions. Purchase intention also mediates the relationship between the independent variables and purchasing decisions. In conclusion, psychological and social factors play a crucial role in shaping student consumer behavior. Future research should explore additional variables such as price or promotions. These findings are essential for marketers in designing emotion- and social influence-based strategies. Keywords: Fear of Missing Out, Social Influence, Lifestyle, purchase intention, purchasing decisions, SmartPLS.
UNDERSTANDING CAR PURCHASE DECISIONS IN BIMA: THE EFFECTS OF LIFESTYLE AND INCOME
This study aims to examine the influence of lifestyle and income on car purchasing decisions in Bima City, NTB. The research method used a quantitative survey with purposive sampling of 150 respondents who had the intention or experience of buying a car. Multiple linear regression analysis was employed to test the relationship between lifestyle, income, and purchasing decisions. The results show that lifestyle and income have a positive and significant effect on car purchasing decisions, with a combined contribution of 62%. The regression coefficients are 0.45 for lifestyle and 0.35 for income, with a constant value of 0.50. These findings indicate that car purchase decisions are influenced by consumption patterns, social aspirations, and economic capability of the community. This study provides important insights for automotive businesses to develop marketing strategies tailored to the characteristics of consumers in Bima City.
PENGARUH KUALITAS PELAYANAN, E-PROMOTION DAN FASILITAS WISATA TERHADAP MINAT BERKUNJUNG DI PARANG HILL MAGETAN
Penelitian ini menggunakan metode kuantitatif melalui observasi dalam bentuk wawancara, angket penelitian atau kuesioner dengan teknik pengambilan sampel Non-Probability. Berdasarkan hasil penelitian disimpulkan bahwa Terdapat pengaruh kualitas pelayanan terhadap minat berkunjung di Parang Hills Magetan. Masih diperlukan peningkatan kualitas pelayanan untuk dapat meningkatkan minat berkunjung masyarakat karena melalui analisis deskriptif, nilai rata-rata variabel kualitas pelayanan masih dibawah nilai skala maksimal. Terdapat pengaruh E-Promotion terhadap minat berkunjung di Parang Hills Magetan. Masih diperlukan peningkatan kualitas konten informasi untuk dapat meningkatkan minat berkunjung masyarakat karena melalui analisis deskriptif, nilai rata-rata variabel E-Promotion masih dibawah nilai skala maksimal. Tidak terdapat pengaruh fasilitas wisata terhadap minat berkunjung di Parang Hills Magetan. Masih diperlukan peningkatan fasilitas wisata untuk dapat meningkatkan jumlah pengunjung masyarakat karena melalui analisis deskriptif, nilai rata-rata variabel fasilitas wisata masih dibawah nilai skala maksimal meskipun aspek ini tidak menjadi pertimbangan utama responden terhadap minat berkunjung.
PENGARUH HARGA, LOKASI, DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN MEMBELI
Penelitian ini bertujuan untuk mengetahui pengaruh bersama harga, lokasi, dan kualitas pelayanan terhadap keputusan membeli di Toko Listrik Sinar Jaya Kranggan Geger Madiun. Penelitian ini dilakukan dengan menggunakan kuesioner. Penelitian ini merupakan penelitian kuantitatif deskriptif dengan data sekunder dan diolah menggunakan aplikasi SPSS. Hasil penelitian ini adalah bahwa perbaikan pada salah satu aspek saja mungkin tidak cukup efektif jika aspek lainnya diabaikan. Hal ini menunjukkan bahwa harga produk di Toko Listrik Sinar Jaya terbukti dapat dijangkau oleh semua kalangan. Hasil ini mengindikasikan bahwa lokasi toko memiliki peran penting dalam memengaruhi keputusan konsumen untuk membeli. Hal ini juga menunjukkan bahwa dalam konteks penelitian ini, kualitas pelayanan yang diberikan oleh Toko Listrik Sinar Jaya tidak secara statistik terbukti memengaruhi keputusan konsumen untuk membeli. Namun demikian, secara simultan harga, lokasi, dan kualitas pelayanan berpengaruh signifikan terhadap keputusan membeli. Ketiga faktor ini saling memperkuat satu sama lain. Penelitian ini memberikan informasi kepada konsumen tentang faktor-faktor yang memengaruhi keputusan pembelian di Toko Listrik Sinar Jaya. Hal ini dapat meningkatkan transparansi dan membantu konsumen membuat keputusan pembelian yang lebih rasional.
PENGARUH KEPRIBADIAN, FLEKSIBILITAS KERJA, KECERDASAN EMOSIONAL TERHADAP MOTIVASI KERJA DRIVER OJEK ONLINE DI KOTA MADIUN
Driver ojek online merupakan pekerjaan yang bersifat ekstraversi terhadap pelanggan dengan memperhatikan kondisi kepribadian yang professional dan dikorelasikan pada Kecerdasan Emosional maupun fleksibilias kerja. Hal ini menjadi integritas untuk mengetahui motivasi kerja di lapangan. Penelitian ini ditujukan guna memberi bukti empiris Pengaruh Pengaruh Kepribadian, Fleksibilitas Kerja, Kecerdasan Emosional Terhadap Motivasi Kerja (Studi Kasus Driver Ojek Online Kota Madiun). Penelitian ini memakai pendekatan kuantitatif memakai desain penelitian kausal. Populasi penelitian ialah seluruh driver ojek online di Kota Madiun sejumlah 50 orang. Penetapan jumlah sampel memakai teknik sensus atau memakai metode purposive sampling, Dalam hal ini populasi yang disajikan memiliki minimum yang dapat dijadikan sampel penelitian untuk diketahui alat ukur penelitiannya. Kuesioner yang sudah melewati pengujian validitas maupun reliabilitasnya menggunakan teknik analisis data path analisis memakai SPSS 25. Hasil penelitian membuktikan: (1) Pengaruh Kepribadian punya pengaruh signifikan terhadap motivasi.(2) Fleksibilitas Kerja punya pengaruh signifikan terhadap motivasi kerja (3) Kecerdasan Emosional terbukti punya pengaruh signifikan terhadap motivasi kerja.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP SUSTAINABILITY REPORT
Penelitian ini bertujuan menganalisis pengaruh profitabilitas, leverage, likuiditas, dan ukuran perusahaan terhadap pengungkapan sustainability report pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Penelitian menggunakan metode kuantitatif. Jumlah sampel dalam penelitian ini yaitu sebanyak 90 perusahaan (18x5=90). Sumber data yang digunakan yaitu data sekunder. Analisis data yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial dan simultan profitabilitas (X1), leverage (X2), likuiditas (X3), dan ukuran Perusahaan (X4) berpengaruh positif dan signifikan terhadap sustainability report (Studi Kasus Pada Perusahaan Yang Terdaftar di BEI Periode Tahun 2019-2023). Besar pengaruh profitabilitas, leverage, likuiditas, dan ukuran Perusahaan terhadap sustainability report yaitu 61,8% sedangkan sisanya 38,2% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
THE INFLUENCE OF WORK-LIFE BALANCE AND LOCUS OF CONTROL ON JOB HOPPING
This study aims to examine the influence of work-life balance and locus of control on job hopping among employees of PT J&T Express. The research employs a quantitative approach with survey methods, using questionnaires as the primary instrument. The population consists of J&T employees, with samples determined through purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that work-life balance has a significant negative effect on job hopping, suggesting that employers who experience a higher balance between their work and personal life tend to have lower tendencies to leave their current jobs. Similarly, locus of control also shows a significant influence, where employees with an internal locus of control are less likely to engage in job hopping compared to those with an external locus. Futhermore, the simultaneous test confirms that both variables together significantly affect job hopping. These findings highlight the importance of organizational policies that support work-life balance and foster employee self-regulation as strategies to reduce turnover intention and job mobility.
PENGARUH FIRM SIZE, LEVERAGE, PROFITABILITAS, DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE
Tujuan dari penelitian ini untuk mengetahui bagaimana implementasi Firm Size, Leverage, Profitabilitas, dan Inventory Intensity berpengaruh secara parsial dan simultan terhadap Tax Avoidance. Penelitian ini menggunakan metode kuantitatif. Sampel dalam penelitian ini menggunakan laporan keuangan pada perusahaan sektor Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 2020-2023. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan memperoleh 25 perusahaan sesuai dengan kriteria yang telah ditentukan. Penelitian menggunakan data sekunder. Teknik analisis yang digunakan dalam penelitian ini adalah analisis linier berganda. Hasil penelitian menunjukkan bahwa firm size, leverage dan inventory intensity berpengaruh negatif signifikan terhadap tax avoidance pada perusahaan sektor manufaktur yang terdaftar di BEI periode 2020-2023, dan profitabilitas tidak berpengaruh terhadap tax avoidance pada perusahaan sektor manufaktur yang terdaftar di BEI periode 2020-2023
THE INFLUENCE OF INFLUENCERS, PRODUCT VARIANTS, FACILITIES, AND E-WOM ON PURCHASING DECISIONS IN MSMES AT GULUN, MADIUN CITY
This study aims to analyze the influence of influencers, product variety, facilities, and electronic word of mouth (E-WOM) on purchasing decisions in MSMEs located in Gulun, Madiun City. Using a quantitative approach with survey data from 384 respondents selected through purposive sampling, the data were analyzed using classical assumption tests, multiple linear regression, t-tests, and the coefficient of determination. The results show that all variables have a positive and significant effect on purchasing decisions, with an R² value of 0.788. These findings highlight the importance of optimizing social media, product variety, adequate facilities, and digital reviews to strengthen MSME competitiveness in the culinary sector of Madiun City. Keywords: Influencer, Product Variants, Facilities, E-WOM, Purchasing Decision
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, PENDAPATAN, PERSEPSI RESIKO TERHADAP KEPUTUSAN INVESTASI PADA GENERASI SANDWICH
Riset ini untuk menginvestigasi dampak literasi keuangan, inklusi keuangan, pendapatan, dan persepsi resiko terhadap keputusan investasi Pasar Modal pada generasi sandwich. Metode kuantitatif dan analisis regresi linear berganda untuk menghitung data yang dikumpulkan dari responden berusia 20-40 tahun di wilayah Madiun. Penelitiannya menghasilkan jika inklusi keuangan, pendapatan, dan persepsi resiko berpengaruh signifikan terhadap keputusan investasi Pasar Modal pada generasi sandwich, sedangkan literasi keuangan tidak memiliki pengaruh signifikan. Kata Kunci: Keputusan Investasi, Pasar Modal, Generasi Sandwich
LEADERSHIP STYLE, ORGANIZATIONAL CULTURE, AND WORK DISCIPLINE: THE KEY TO ENHANCING EMPLOYEE PERFORMANCE AT PT. BPR EKADHARMA BHINARAHARJA
This study aims to empirically examine the influence of Leadership Style, Organizational Culture, and Work Discipline on Employee Performance at PT BPR Ekadharma Bhinaraharja. The research uses a quantitative approach with a population of 81 employees at the Magetan Head Office. Data were collected using a Non-Probability Sampling technique with Purposive Sampling, resulting in all 81 employees being included as research samples. Data analysis was conducted using SPSS 25 through Classical Assumption Tests, Multiple Linear Regression, as well as F and T Tests. The results indicate that Leadership Style affects employee performance, Organizational Culture influences employee work motivation, and Work Discipline also impacts employee motivation. Simultaneously the three variabeles namely Leadership Style, Organizational Culture, and Work Discipline influence the perfomance of employee at PT BPR Ekadharma Bhinaraharja. Keywords: Organizational Culture, Work Disipline, Leadership Style, Emploiyee Performance
THE INFLUENCE OF E-WOM, E-PROMOTION, AND PRICE PERCEPTION ON PURCHASING DECISIONS AWICHO CHOCOLATE TEMPE
Purchasing decisions serve as a crucial measure of the effectiveness of marketing strategies, especially for innovative MSME products like Awicho Tempe Chocolate. This study aims to examine how Electronic Word of Mouth (E-WOM), E-Promotion, and price perception affect consumers’ purchasing decisions for Awicho Tempe Chocolate in Ngawi Regency. The research utilizes a quantitative design with a descriptive approach, employing purposive sampling to target residents of Ngawi Regency who are either existing or potential consumers, totaling 384 respondents. Data were collected via questionnaires and analyzed using multiple linear regression with SPSS software. The findings reveal that E-WOM, E-Promotion, and price perception collectively have a positive and significant impact on purchasing decisions. Individually, each variable also shows a significant effect. These results highlight the importance of effective digital communication, consistent online promotions, and competitive pricing in motivating consumers to purchase tempe chocolate products. The study offers practical recommendations for MSME operators to enhance digital marketing strategies, broaden market reach, and strengthen customer loyalty. Keywords: Electronic Word of Mouth, E-Promotion, Price Perception, Purchasing Decision, Awicho Tempe Chocolate
PENGARUH ELECTRONIC WORD OF MOUTH (E-WOM), KUALITAS PRODUK, DAYA TARIK KONTEN, DAN FASILITAS TERHADAP KEPUTUSAN PEMBELIAN WARUNG BEKICOT MAGETAN
This study aims to examine the influence of Electronic Word of Mouth (E-WOM), Product Quality, Content Attractiveness, and Facilities on Purchase Decisions at Warung Bekicot Magetan. The viral phenomenon of Warung Bekicot Magetan on social media makes this business an interesting case to study from the perspective of consumer behavior and digital marketing. The research employed a quantitative approach with a survey method. Data were collected through questionnaires distributed to 384 respondents who had made purchases at Warung Bekicot Magetan and owned social media accounts. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The findings indicate that E-WOM, Product Quality, and Content Attractiveness significantly influence Purchase Decisions, while Facilities do not have a significant effect. These results suggest that in the context of viral traditional culinary businesses, digital aspects and unique consumer experiences are more dominant than physical facilities. This study is expected to serve as a strategic reference for the management of Warung Bekicot Magetan to continuously improve product quality and strengthen digital marketing strategies based on content and consumer reviews. Keywords: Electronic Word of Mouth, Product Quality, Content Attractiveness, Facilities, Purchase Decision.
AN EMPIRICAL STUDY OF CUSTOMER EXPERIENCE AND SATISFACTION AS DETERMINANTS OF MOBILE BANKING USER LOYALTY
The cooperative, which has been operating for 7 years, has experienced many ups and downs, but this cooperative is still able to survive in the midst of today's increasingly competitive financial and economic world. The Perdana Jaya Utama Cooperative is here by prioritizing services to people who need credit loans. Basically, this credit provision is given to customers who need loans, but along with the number of bad credit cases that occur, the cooperative also chooses prospective customers. Creating a customer satisfaction experience is an effective thing for banking companies in Indonesia in achieving competitive advantage and increasing customer loyalty. The population used in this study were customers who made credit to the Perdana Jaya Utama cooperative, amounting to 300 people with a total sample of 171 people. The analytical technique used is the correlation coefficient test and the coefficient of determination, multiple regression test and T test. In this study, a value of 0.590 was obtained. This shows that loyalty (Y) is influenced by customer experience by 59% while the remaining 41% is influenced by other factors. while the T test proves that the experience of customers in doing credit at the Perdana Jaya Utama cooperative can affect their loyalty.
THE INFLUENCE OF CONTENT MARKETING, BRAND AMBASSADOR, AND BRAND IMAGE ON ULTRA MILK CUSTOMER LOYALTY
Indonesia's food and beverage sector is highly competitive, compelling companies to consistently innovate to sustain customer loyalty. This research seeks to examine the impact of content marketing, brand ambassadors, and brand image on customer loyalty to Ultra Milk in Madiun. A quantitative method was utilized through a survey, gathering data from 385 Ultra Milk consumers in Madiun using purposive sampling. The data collected was analyzed using IBM SPSS Statistics 25, incorporating validity and reliability assessments, classical assumption evaluations, multiple linear regression analysis, and hypothesis testing. The findings reveal that customer loyalty is positively and significantly influenced by the three independent variables: content marketing, brand ambassadors, and brand image. The results highlight the critical role of digital marketing strategies within competitive market settings, emphasizing the significance of producing relevant and engaging content, selecting reputable celebrities, and establishing a robust brand image. In summary, these strategies proficiently strengthen emotional bonds with consumers, promote recurring purchases, and cultivate enduring customer loyalty. Keywords: Customer Loyalty, Content Marketing, Brand Ambassador, Brand Image, Ultra Milk
THE INFLUENCE OF INTELLECTUAL CAPITAL ON FIRM VALUE THROUGH DIGITAL TRANSFORMATION IN BANKING
Digital transformation is vital in enabling companies to optimize intellectual capital and enhance firm value. Intellectual capital, consisting of human, structural, and relational resources, serves as a key asset for competitiveness and sustainability. This study investigates the influence of intellectual capital on firm value with digital transformation as an intervening variable, utilizing secondary data from 30 banks' 2020–2024 annual reports that are listed on the Indonesia Stock Exchange (IDX). Documentation was used to gather data, and SPSS version 25 was used for path analytic analysis. The results show that firm value is highly impacted by intellectual capital, while digital transformation shows a positive but insignificant effect, both directly and indirectly. These results emphasize the importance of managing intellectual capital effectively while aligning digital initiatives to support sustainable value creation. Keywords: Intellectual Capital, Digital Transformation, Firm Value.
THE EFFECT OF GREEN ACCOUNTING, INTELLECTUAL CAPITAL, AND FINANCIAL PERFORMANCE ON COMPANY VALUE
This study focuses on how green accounting, intellectual property, and financial performance affect firm value. Annual reports and corporate sustainability reports can be accessed through the official website of the Indonesia Stock Exchange (IDX) and the official websites of related companies. The information used here comes from these reports. Mining companies listed on the Indonesia Stock Exchange from 2019 to 2023 were the subjects of the study. A purposive sampling method was used to select the sample, resulting in 22 companies with 110 data observations. IBM SPSS version 26 was used to analyze the data using multiple linear regression. The study shows that green accounting significantly reduces firm value, while financial performance and intellectual property increase it. Keywords: Green Accounting, Intellectual Capital, Financial Performance, Firm Value
INFLUENCE OF VIRAL MARKETING, CONSUMER TRUST, ONLINE CUSTOMER REVIEW AND PROUCT QUALITY ON PURCHASE DECISIONS
The growth of social media as a digital marketing platform has significantly influenced consumer behavior, particularly in purchasing decision-making. This study aims to examine the influence of viral marketing, consumer trust, online customer reviews, and product quality on the purchasing decision of Barenbliss Lip Tint through the TikTok application. This research employs a quantitative approach, with a purposive sampling technique involving 387 respondents who are Barenbliss Lip Tint consumers in Madiun City. Data were collected using questionnaires and analyzed utilizing SPSS version 25. The findings show that viral marketing, consumer trust, online customer reviews, and product quality each have a significant and positive impact on purchasing decisions when tested partially. Future researchers may explore other influencing variables and expand the scope of study so that the findings become more valid and widely applicable. Keywords: viral marketing, consumer trust, online customer reviews, product quality, purchasing decision.
PENGARUH HARGA, FASILITAS, LOKASI TERHADAP KEPUTUSAN PEMBELIAN PERUMAHAN MARISON REGENCY MADIUN
Penelitian ini bertujuan untuk menganalisis pengaruh harga, fasilitas, dan lokasi terhadap keputusan pembelian perumahan Marison Regency Madiun. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linier berganda. Berdasarkan hasil analisis, variabel harga terbukti berpengaruh positif dan signifikan terhadap keputusan pembelian, dengan nilai signifikansi sebesar 0,002 dan t hitung sebesar 3,224. Variabel fasilitas juga menunjukkan pengaruh positif dan signifikan, dengan nilai signifikansi sebesar 0,004 dan t hitung sebesar 2,912. Begitu pula lokasi memberikan pengaruh paling dominan dengan nilai signifikansi sebesar 0,000 dan t hitung sebesar 6,090. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap keputusan pembelian, dibuktikan dengan hasil uji F sebesar 53,446 dan nilai signifikansi sebesar 0,000. Nilai Adjusted R-squared sebesar 0,477 menunjukkan bahwa harga, fasilitas, dan lokasi mampu menjelaskan sebesar 47,7% variasi keputusan pembelian. Temuan ini menunjukkan bahwa konsumen mempertimbangkan kombinasi ketiga faktor ini dalam menentukan keputusan pembelian rumah. Studi ini memberikan implikasi penting bagi pengembang untuk merancang strategi pemasaran berdasarkan persepsi konsumen terhadap harga, fasilitas, dan lokasi. Kata kunci: Harga, Fasilitas, Lokasi, Keputusan Pembelian
THE INFLUENCE OF TASTE, PRODUCT VARIATION, AND SERVICE QUALITY ON REPURCHASE DECISIONS AT WIZZMIE MADIUN
This study examines the influence of taste, product variety, and service quality as independent variables on repurchase decisions as the dependent variable. The purpose of this research is to provide empirical evidence regarding the effect of taste, product variety, and service quality on repurchase decisions at Wizzmie Madiun (a case study of the Madiun community). This research employs a quantitative descriptive approach using primary data, which were processed with SPSS version 26. The data were collected through a questionnaire survey distributed via Google Forms to 385 respondents. The findings indicate that taste, product variety, and service quality have a positive and significant effect on repurchase decisions at Wizzmie Madiun. Keywords: Taste, Product Variety, Service Quality, Product Repurchase Decision
THE INFLUENCE OF GROWTH OPPORTUNITY, NET WORKING CAPITAL, LEVERAGE, AND PROFITABILITY ON CASH HOLDING
This study aims to analyze the impact of Growth Opportunity, Net Working Capital, Leverage, and Profitability on Cash Holding in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 - 2024. The healthcare sector was chosen due to its unique capital-intensive characteristics and high growth potential. The sampling technique used is purposive sampling. This research employs a quantitative approach with secondary data obtained from the financial statements of 20 sample companies. Data analysis is done using multiple linear regression methods processed through SPSS 25 software. Based on the analysis results, it was found that the Growth Opportunity variable has a negative and significant impact on Cash Holding, while the Net Working Capital and Profitability variables have a positive and significant impact on Cash Holding. Meanwhile, the Leverage variable has no effect on Cash Holding. Suggestions for future research include using more diverse variables, increasing the sample size to enhance the quality of research results, and extending the research period to make the findings more relevant. Keywords: Cash Holding, Growth Opportunity, Leverage, Net Working Capital, Profitability
THE INFLUENCE OF FOOD VLOGERS, SOCIAL MEDIA, AND LOCATION ON UMKM CONSUMER PURCHASE DECISIONS IN “ JALAN ANYAR ” PONOROGO
This study aims to provide empirical evidence regarding the influence of food vloggers, social media, and location on consumer purchasing decisions of UMKM on "Jalan Anyar " Ponorogo . This research is descriptive with a quantitative approach. The sample in this study consisted of 384 respondents. The sampling method used was purposive sampling. Data collection in this study used a questionnaire. The data analysis technique used in this study was SmartSPSS 25 software. The results showed that food vloggers had no significant influence on purchasing decisions among UMKM consumers on Jalan Anyar Ponorogo . However, social media and location variables had a significant positive influence on purchasing decisions among UMKM consumers on Jalan Anyar Ponorogo . Keywords : Food vlogger, social media, location, purchasing decisions
THE INFLUENCE OF COMPANY GROWTH, COMPANY SIZE, AND PROFITABILITY ON FIRM VALUE
This study aims to analyze the influence of company growth, company size, and profitability on firm value, with a case study on food and beverage (F&B) companies listed on the Indonesia Stock Exchange during the period 2018–2023. The food and beverage industry is one of the industrial sectors that significantly contributes to national economic growth, particularly in terms of company growth, size, and profitability. This research employs a quantitative approach using secondary data obtained from financial reports. The analysis technique used is multiple linear regression with the help of SPSS version 21. The results show that company growth has no significant effect on firm value, while company size and profitability have a significant positive effect on firm value. Keywords: F&B, Company Growth, Company Size, Profitability, Firm Value
THE INFLUENCE OF PERCEIVED ORGANIZATIONAL SUPPORT, EMPLOYEE ENGAGEMENT, AND PROCEDURAL JUSTICE ON AFFECTIVE COMMITMENT
This study aims to examine the influence of Perceived Organizational Support (POS), Employee Engagement, and Procedural Justice on Affective Commitment among female workers in the formal sector in Madiun City. The research employed a quantitative approach with a purposive sampling technique. A total of 160 respondents, who were female employees in the formal sector of Madiun City, participated in this study. Data were collected through questionnaires and analyzed using SPSS. The results show that Perceived Organizational Support has a positive and significant effect on Affective Commitment, Employee Engagement has a positive and significant effect on Affective Commitment, and Procedural Justice also has a positive and significant effect on Affective Commitment. Keywords: POS, Employee Engagement, Procedural Justice, Affective Commitment
THE EFFECT OF INFLATION, AUDIT REPORT LAG, PROFITABILITY ON STOCK PRICE VOLATILITY
This research was conducted to analyze the influence of inflation, audit report lag, and profitability on stock price volatility in energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2024. This study employs a quantitative approach, utilizing secondary data obtained from the official websites of IDX and BPS (Statistics Indonesia) through purposive sampling. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 25 software. The results show that inflation affects stock price volatility, while audit report lag does not. Profitability has an impact on stock price volatility. These findings have important implications for company management and investors in understanding the factors that trigger stock price fluctuations and improving financial information transparency. Keywords: Inflation, Audit Report Lag, Profitability, Stock Price Volatility
THE EFFECT OF SOCIO-DEMOGRAPHICS ON EMPLOYEE PRODUCTIVITY
Socio-demographics refer to an individual's social conditions viewed from their background factors. The socio-demographic factors used in this study are age, gender, education level, and tenure. This research was conducted at the Central Badan Pusat Statistik (BPS) Madiun region. The goal of this study was to find out if factors like age, gender, education level, and job tenure affect how productive employees are at BPS Madiun region. For this study, a saturated sampling method was used, which included 50 employees. To analyze the data, the researchers used Multiple Linear Regression along with T-test and F-test. The results showed that age, gender, and education level do not have a significant impact on employee productivity at BPS Madiun region, while tenure has a significant influence of employee productivity at BPS Madiun region. Keywords: Socio-demographics, Tenure, Employee Productivity
THE EFFECT OF BURNOUT AND JOB INSECURITY ON TURNOVER INTENTION WITH ORGANIZATIONAL COMMITMENT AS A MEDIATION VARIABLE
Human resources are a vital element in sustaining organizational continuity, making the retention of competent employees essential. Nevertheless, turnover intention remains a common challenge, as observed at CV Soni Konveksi in Ngawi Regency, where symptoms of burnout, job insecurity, and suboptimal organizational commitment are evident. The aim of this investigation is to explore the impact of burnout and job insecurity on turnover intention, with organizational commitment as a mediating variable. Using a saturation sample technique and a quantitative approach, this study included 62 CV Soni Konveksi employees. Questionnaires were used to gather data, and SPSS was used to analyze the results using multiple linear regression and mediation tests. The results of the study show that job instability and burnout have a detrimental effect on organizational commitment but a good effect on turnover intention. However, it has been demonstrated that organizational commitment has a detrimental effect on turnover intention. Additionally, the association between burnout, job insecurity, and turnover intention is partially mediated by organizational commitment. These results emphasize the importance of reducing excessive workloads, ensuring job security, and strengthening organizational commitment to minimize turnover intention and maintain workforce stability. Keywords: Burnout, Job Insecurity, Organizational Commitment, Turnover Intention
THE EFFECT OF SELF EFFICACY AND ETHICAL LEADERSHIP ON FEMALE ASN WORK ENGAGEMENT IN MADIUN
The structural role of female civil servants in Madiun City remains a critical issue, as their numerical dominance and high educational attainment are not reflected in strategic positions. This study aims to analyze the influence of self-efficacy and ethical leadership on work engagement. Employing a quantitative explanatory approach, primary data were collected through questionnaires with a total of 324 samples. Multiple linear regression using SPSS 25 revealed that self-efficacy has a positive and significant effect on work engagement, as does ethical leadership. Simultaneously, both variables enhance the work engagement of female civil servants. These findings provide implications for more equitable, inclusive, and empowering public human resource management. Keywords : Self Efficacy , Ethical Leadership, Work Engagement
PARENTAL INFLUENCE, SELF-EFFICACY, CAREER INTEREST, AND GENDER AS DETERMINANTS OF GEN Z CAREER CHOICES
This study aims to investigate the effects of parental influence, self-efficacy, career interest, and gender on the career choices of Gen Z in Madiun City. This research applies a quantitative approach with purposive sampling as the sampling technique, involving 385 respondents aged 19–30 years. Data were collected through questionnaires and analyzed using SPSS version 25. The results indicate that parental influence and self-efficacy have a significant negative effect on career choices of Gen Z in Madiun City, while career interest and gender have a significant positive effect on the career choices of Gen Z in Madiun City. Therefore, it is recommended that educational institutions, career counselors, and parents provide guidance focusing on developing interests and enhancing gender awareness to help Gen Z in Madiun make career decisions that align with their potential. Keywords: Parental Influence, Self-Efficacy, Career Interest, Gender, Career Choice
THE INFLUENCE OF PRICE, PRODUCT QUALITY, BRAND IMAGE, AND LIFESTYLE ON PURCHASING DECISIONS RUSEL.CO PRODUCT ON SHOPEE USERS
This study aims to analyze the influence of price, product quality, brand image, and lifestyle on purchasing decisions for Rusel.Co products among Shopee users in Madiun. This study used a quantitative method with a survey approach. The study sample consisted of 384 respondents, all Shopee users in Madiun aged 15 to 65 who had purchased Rusel.Co products at least once. The sampling technique used was purposive sampling. The results showed that all four factors—price, product quality, brand image, and lifestyle—had a positive and significant influence on purchasing decisions, both partially and simultaneously. Price and product quality were considered important due to affordability and durability, while brand image and lifestyle were highly relevant to younger consumers. pproximately 82.7% of the variation in purchasing decisions was explained by these variables. This study recommends that Rusel.Co optimize price, product quality, brand positioning, and lifestyle alignment as part of its marketing strategy. Keywords: Price, Product Quality, Brand Image, Lifestyle, Purchase Decision
THE INFLUENCE OF SELF EFFICACY, EMPLOYER BRANDING, AND NEED FOR ACHIEVEMENT ON INTENTION TO APPLY GEN Z IN MADIUN CITY
The success of an organization is supported by the compensation and career development opportunities provided to members of the organization. Achieving organizational goals also does not only depend on technology, but is more dependent on the humans who carry out their work. For this reason, competent human resources are needed in a company. This research aims to determine the influence of Self Efficacy, Employer Branding, and Need for Achievement on Intention to Apply Gen Z in Madiun City of the E-Commerce company. This type of research is quantitative. The number of samples used was 384 respondents. The sampling technique is Accidental Sampling. Data analysis in this study tested multiple linear regression analysis. The research results show that: 1) Partially the self-efficacy variable (X1) has a positive and significant influence on the intention to apply Gen Z in Madiun City of the E-Commerce company. 2) Partially, the employer branding variable (X2) has a positive and significant influence on the intention to apply Gen Z in Madiun City of the E-Commerce company. 3) Partially, the need for achievement variable (X3) has a positive and significant influence on the intention to apply Gen Z in Madiun City of the E-Commerce company. Keywords: Self Efficacy, Employer Branding, Need for Achievement, Intention to Apply
THE EFFECT OF LEVERAGE, FREE CASH FLOW, AND FIRM SIZE ON EARNINGS MANAGEMENT
This research was conducted to analyze the influence of leverage, free cash flow, and firm size on earnings management. The study applied a quantitative approach by utilizing secondary data derived from company financial reports. The population consisted of all property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, with a total of 93 companies. Sampling was carried out using a purposive sampling method, which resulted in 250 research samples. The data were analyzed through multiple linear regression using SPSS version 25 as the analytical tool. The results showed that leverage had a significant positive effect on earnings management, free cash flow had a significant positive effect on earnings management, and firm size had a significant positive effect on earnings management. Keywords: Leverage, Free Cash Flow, Firm Size, Earnings Management
INFLUENCE OF PRICE, PRODUCT QUALITY, PROMOTION, AND FLAVOR VARIANTS ON PURCHASING DECISIONS MAKARONIMU OUTLET MADIUN
This study investigates the influence of price, product quality, promotion, and flavor variation on purchasing decisions at Gerai Makaroni Madiun. Using a sample of 384 respondents selected through purposive sampling technique, this study employs a quantitative method with SPSS Version 25 analysis tool. The data analysis includes classical assumption test, multiple linear regression, hypothesis testing, and coefficient of determination test. The results show that price, product quality, promotion, and flavor variation partially have a positive influence on purchasing decisions. Keywords : Price, Product Quality, Promotion, Purchasing Decisions, Macaroni, Marketing
THE INFLUENCE OF PERSON ORGANIZATION FIT AND QUALITY OF WORK LIFE ON EMPLOYEE JOB SATISFACTION
This study aims to analyze the influence of Person Organization Fit and Quality of Work Life on employee job satisfaction at PT. PLN (Persero) Madiun City Customer Service Unit. Person Organization Fit refers to the alignment between individual values and organizational values, while Quality of Work Life reflects employees' perceptions of their working environment and overall well-being. A quantitative approach was employed, with data collected through questionnaires distributed to all 64 employees. Data analysis was conducted using Partial Least Square (PLS) with the SmartPLS software. The findings indicate that Person Organization Fit does not have a significant effect on job satisfaction. In contrast, Quality of Work Life has a positive and significant effect on employee job satisfaction. These results suggest that improving the quality of work life contributes more substantially to job satisfaction than value alignment between individuals and the organization in the context of state-owned enterprises' operational units. Keywords: Person Organization Fit, Quality of Work Life, Job Satisfaction
THE INFLUENCE OF AUDIT COMMITTEE ON EARNINGS MANAGEMENT
This study aims to empirically demonstrate the influence of audit committees on earnings management. The research method used is quantitative research with secondary data sources. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2020-2023, with a sample size of 107 companies. The data analysis technique used was simple linear regression analysis with the help of SPSS version 25. The results indicate that audit committees have a positive but insignificant effect on earnings management. Future research is expected to add other variables such as an independent board of commissioners, institutional ownership, managerial ownership, audit quality, or more specific audit committee characteristics such as the frequency of audit committee meetings. Keywords: Audit Committee, Earnings Management, Good Corporate Governance
THE EFFECT OF EMPLOYEE WELL BEING AND CAREER GROWTH OPPORTUNITIES ON TURNOVER INTENTION
This study aims to examine the influence of Employee Well-Being and Career Growth Opportunities on Turnover Intention at PT Edisan Group Bersaudara. The research employed a quantitative approach, involving 53 respondents selected using a saturated sampling technique. The data were analyzed using multiple linear regression. The findings of the study reveal the following: 1) Employee Well-Being has a negative but not significant effect on turnover intention at PT Edisan Group Bersaudara. 2) Career Growth Opportunities also have a negative but not significant effect on turnover intention at the same company. These results suggest that turnover intention can potentially be reduced through comprehensive support from various elements within the organization. Keywords: Employee Well Being, Career Growth Opportunities, Turnover Intention
THE EFFECT OF AUDIT COMMITTEE AND AUDIT QUALITY ON COMPANY VALUE
This study aims to examine the influence of the audit committee and audit quality on firm value, with firm size as a moderating variable. This study was conducted in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The study population was 94 property and real estate companies. The sample size was 62 companies, determined by purposive sampling. The research method used was quantitative with multiple linear regression analysis using SPSS 24. The results of this study indicate that the audit committee has no effect on firm value, audit quality has a significant positive effect on firm value. Keywords: Audit Committee, Audit Quality, Firm Value.
THE ROLE OF JOB SATISFACTION IN MEDIATING THE INFLUENCE OF EMOTIONAL INTELLIGENCE AND SERVANT LEADERSHIP ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR
This study aims to determine the role of job satisfaction in mediating the influence of emotional intelligence and servant leadership on organizational citizenship behavior (employees at SunCity Mall Madiun tenants). This study was quantitative. A sample of 103 respondents was used. The sampling technique was purposive sampling. Data collection used a questionnaire distributed through Google Forms. Data analysis in this study used a path analysis test. The results showed that: 1) The emotional intelligence variable (X1) has a positive and significant effect on job satisfaction. 2) the servant leadership variable (X2) has a positive and significant effect on job satisfaction. 3) the emotional intelligence variable (X1) has a positive and significant effect on organizational citizenship behavior. 4) the servant leadership variable (X2) has a positive and significant effect on organizational citizenship behavior. 5) the quality of job satisfaction variable (Z) has a positive and significant effect on organizational citizenship behavior. 6) Job satisfaction mediates the effect of emotional intelligence on organizational citizenship behavior. 7) Job satisfaction mediates the effect of servant leadership on organizational citizenship behavior. Keywords: Job Satisfaction, Emotional Intelligence, Servant leadership, Organizational citizenship behavior.
THE EFFECT OF BOARD CHARACTERISTICS AND AUDITOR REPUTATION ON AUDIT REPORT LAG
This study analyzes the effect of board size, board gender diversity, and auditor reputation on audit report lag in the consumer non-cyclicals sector in Indonesia from 2020 to 2024. Data was collected from the annual reports of 239 companies using quantitative methods. The results show that board size and board gender diversity have a significant negative effect on audit report lag, meaning that the larger and more diverse the board, the faster the audit report is completed. Conversely, auditor reputation has a significant positive effect on audit report la\ where reputable auditors tend to take longer to produce higher quality and more accurate audit results. These findings emphasize the importance of effective corporate governance in accelerating financial reporting without compromising audit quality. Keywords: Audit Report Lag, Board Size, Gender Diversity, Auditor Reputation.
THE EFFECT OF PROFITABILITY AND LEVERAGE ON PROFIT MANAGEMENT
This study aims to ana.lyze the effect of profitability and leverage on earnings management in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2024 period. The research method used is a quantitative approach with a total sample of 42 companies selected through purposive sampling, resulting in 252 observational data. The results show that profitability has a significant negative effect on earnings management, indicating that the higher the profitability, the lower the tendency of companies to engage in earnings management practices. Conversely, leverage has a significant positive effect on earnings management, indicating that the higher the debt level, the greater the incentive for management to engage in earnings management to maintain investor and creditor confidence. Keywords: profitability, leverage, earnings management.
THE EFFECT OF CAPITAL STRUCTURE, SALES GROWTH, AND BOARD GENDER DIVERSITY ON FINANCIAL PERFORMANCE WITH FIRM SIZE AS A MODERATOR
This study aims to analyze the influence of capital structure, sales growth, and board gender diversity on company financial performance, with firm size as a moderating variable. This research is motivated by the phenomenon of declining net profits in several food and beverage companies listed on the Indonesia Stock Exchange during the 2020–2024 period, indicating a decline in financial performance due to an imbalance between revenue and expenses. The independent variables in this study consist of capital structure, sales growth, and board gender diversity, while firm size serves as a moderating variable, and financial performance serves as the dependent variable. This study uses a quantitative approach using multiple linear regression and moderated regression analysis (MRA). The population of this study is all 94 companies listed on the Indonesia Stock Exchange in the food and beverage subsector, and a sample of 33 companies was selected using a purposive sampling technique. The research results show that capital structure, sales growth, and board gender diversity significantly influence financial performance. Firm size moderates the effect of capital structure and sales growth on financial performance, but does not moderate the effect of board gender diversity on financial performance. These findings have implications for company management and investors in considering internal company factors to improve financial performance and strengthen investment attractiveness. Keywords: Capital structure, sales growt.h, board gender diversity, firm size, financial performance
THE EFFECT OF TOTAL ASSET TURNOVER, LEVERAGE AND INDEPENDENT COMMISSIONERS ON FINANCIAL PERFORMANCE
This paper explores how total asset turnover (TATO), leverage, and the proportion of independent commissioners influence the financial performance of consumer cyclical firms, particularly those in the apparel & luxury goods and retailing subsectors listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. A quantitative approach was applied using multiple linear regression with 182 firm-year observations obtained through purposive sampling. The findings indicate that TATO significantly improves profitability, while leverage and independent commissioners do not exhibit a direct effect. Regarding control variables, firm size positively affects financial performance, firm age shows a negative influence, and sales growth does not produce a significant impact. The results highlight that operational efficiency and firm characteristics are key determinants of profitability, while governance mechanisms and capital structure may not directly drive returns in this sector. Keywords: total asset turnover, leverage, independent commissioners, financial performance
THE EFFECT OF NET SALES ON CORPORATE INCOME TAX PAYABLE IN THE CONSUMER INDUSTRY SUBSECTOR ON THE IDX 2021-2023
This study aims to analyze the effect of net sales on Corporate Income Tax (PPh) payable in manufacturing companies in the consumer industry sub-sector listed on the Indonesia Stock Exchange for the period 2021-2023. By using a quantitative approach through a simple linear regression test, this study processed 110 observational data obtained from the company's annual financial statements. The results of the analysis show that net sales have a significant effect on corporate income tax payable. This finding confirms that the higher the net sales achieved by the company, the greater the Corporate Income Tax obligation that must be borne. This research is expected to contribute to the tax literature and become a practical reference for companies in planning sales management strategies and tax compliance. Keywords: Net Sales, Corporate Income Tax Payable, Manufacturing Company.
THE EFFECT OF REWARDS, WORK ENTHUSIASM, AND SUPERVISION ON WORK DISCIPLINE
This study aims to examine the influence of Reward, Work Enthusiasm, and Supervision on Employee Discipline at PT Sun Mega Motor Madiun. Employee discipline is a crucial factor in determining organizational performance and productivity, making it essential to analyze the contributing variables. A quantitative approach was employed through survey methods using questionnaires distributed to employees. The results indicate that all three independent variables Reward, Work Enthusiasm, and Supervision have a positive and significant effect on Employee Discipline. An effective reward system, including financial and non-financial compensation, is proven to enhance employee compliance and Similarly, high work enthusiasm encourages employees to be more orderly and consistent in carrying out their tasks. Among the variables, Supervision emerged as the most dominant factor, highlighting the importance of fair and effective oversight in fostering a disciplined work culture. Based on these findings, it is recommended that the company continuously evaluate and improve its reward systems, foster a supportive and motivating work environment, and strengthen the supervisory function in a professional manner. Future researchers are encouraged to explore additional variables and utilize more diverse research methods to gain deeper insights. Keywords: Reward, Work Enthusiasm, Supervision, Employee Discipline
ANALYSIS OF THE EFFECT OF FACILITIES, LOCATION, RATES, AND ATTRACTIONS ON THE INTENTION TO REVISIT
In Indonesia, this sector has experienced quite rapid development, marked by the increasing number of domestic and foreign tourist visits every year (Atmaja, 2023). With the title analysis of the influence of facilities, location, tariffs and attractions on the interest in revisiting the case study of the Kresek Monument tourism in Madiun Regency. This study uses primary data, namely questionnaires distributed to respondents. The number of samples in this study was 384 respondents. This study uses SPSS Version 21. The results are that facilities have a significant effect on the interest in revisiting the Kresek Monument Tourism. Location has a significant effect on the interest in revisiting the Kresek Monument Tourism. Tariffs have a significant effect on the interest in revisiting the Kresek Monument Tourism. Attractions have a significant effect on the interest in revisiting the Kresek Monument Tourism. Keywords: Marketing, Revisit Interest, Attraction
THE INFLUENCE OF SOCIAL MEDIA PROMOTION, CONSUMER REVIEWS AND SERVICE QUALITY ON CUSTOMER SATISFACTION OF NDALEM MANTEN WEDDING ORGANIZER
The development of the service industry in Indonesia shows a significant growth trend in line with the increasing public demand for various forms of professional services. Increasingly complex social and economic dynamics, rapid urbanization, and the increasing influence of social media have changed people's preferences in selecting and using services. This study aims to determine: (1) the influence of social media promotion on customer satisfaction at Ndalem Manten Wedding Organizer; (2) the influence of consumer reviews on customer satisfaction at Ndalem Manten Wedding Organizer; (3) the influence of service quality on customer satisfaction at Ndalem Manten Wedding Organizer; (4) the influence of social media promotion, consumer reviews, and service quality simultaneously on customer satisfaction at Ndalem Manten Wedding Organizer The research design is based on a quantitative approach. The sample size used in this study is the entire population, namely 145 Ndalem Manten Wedding Organizer customers. In this study, the researcher used saturated sampling. The variables in this study were the independent variable (X) (social media promotion, consumer reviews, and service quality) and the dependent variable (Y) (Consumer Satisfaction). The analysis used in this study used multiple linear regression analysis. Keywords: Social Media Promotion, Consumer Reviews, Service Quality, Customer Satisfaction
THE EFFECT OF RISK PERCEPTION, FINANCIAL LITERACY, AND FINANCIAL PLANNING ON CRYPTOCURRENCY ASSET MANAGEMENT
This study aims to analyze the influence of risk perception, financial literacy, and financial planning on crypto asset management, with a case study on Generation Z in the Madiun Residency. In recent years, crypto assets (cryptocurrencies) have become one of the fastest-growing digital investment instruments, particularly among Generation Z. This research employs a quantitative approach using primary data obtained through questionnaires. The analytical technique used is multiple linear regression with the help of SPSS version 21. The results indicate that risk perception has a significant positive effect on asset management, financial literacy has a significant positive effect on asset management, and financial planning also has a significant positive effect on asset management. Keywords: Cryptocurrency, Financial Literacy, Financial Planning, Risk Perception
THE INFLUENCE OF WORK LIFE BALANCE, SELF-EFFICACY, AND BURNOUT ON TURNOVER
This study aims to analyze the effect of punishment and reward on employee performance at PT Edisan Group Bersaudara. The research method used is quantitative with a survey approach, where data was collected through questionnaires distributed to 53 employees as the research sample. The data analysis technique used is multiple linear regression to test the simultaneous and partial effects between punishment, reward, and employee performance. The research results show that simultaneously, punishment and reward have a significant effect on employee performance (F calculated value = 18.25 > F table = 3.20, sig. = 0.000 < 0.05). Partially, reward has a positive and significant effect on employee performance (t calculated value = 4.12, sig. = 0.000 < 0.05), while punishmentalso has a positive effect but lower than reward (t calculated value = 2.05, sig. = 0.045 < 0.05). The coefficient of determination (R²) value of 0.62 indicates that 62% of the variation in employee performance can be explained by punishment and reward variables, while the remainder is influenced by other factors outside this study. Keywords: punishment, reward, employee performance
THE EFFECT OF PROMOTIONS, PRICES AND SERVICE QUALITY ON USER CUSTOMER SATISFACTION E-COMMERCE SHOPEE IN NGAWI CITY
This investigation aims to analyze the impact of promotion, price and service quality on customer satisfaction of Shopee e-commerce users in Ngawi City. Shopee is one of the leading e-commerce in Indonesia which is popular in various regions, including Ngawi City, thanks to its aggressive digital promotion strategy, competitive prices and technology-based services. This study utilizes a quantitative technique with a survey methodology by distributing questionnaires to 385 active Shopee user respondents. The findings demonstrated that price has a positive and significant impact on Shopee e-commerce users' satisfaction in Ngawi City, promotion has a positive and significant impact on their satisfaction, and service quality has a positive and significant impact on their satisfaction. These findings indicate that attractive promotions, competitive prices, and fast, clear, and responsive service can increase customer satisfaction. Therefore, Shopee is advised to optimize these three factors to maintain customer loyalty and strengthen its position in the e-commerce market. Keywords: Promotion, Price, Service Quality, Customer Satisfaction, E-Commerce, Shopee
THE EFFECT OF WORK COMPETENCY, WORK MOTIVATION AND WORK DISCIPLINE ON WORK PERFORMANCE
This study aims to determine the effect of work competence, work motivation and work discipline on work performance (case study on employees of The Sun Hotel Madiun). The type of research used in this study is a quantitative approach. In this study using multiple linear regression techniques. Sampling using Purposive Sampling technique. The sample used was 128 respondents. Based on the results of statistical testing, it shows that partially work competence has a positive and significant effect on work performance, partially work motivation has a positive and significant effect on work performance and partially work discipline has a positive and significant effect on work performance. Keywords: Work Competence, Work Motivation, Work Discipline and Work Performance
THE INFLUENCE OF TICKET PRICES, FACILITIES, AND ATTRACTIONS ON VISITING DECISIONS
This study aims to determine the influence of ticket prices, facilities, and attractiveness on the decision to visit Tamris Park Magetan. The background of this research is based on the importance of tourist destination management strategies in increasing the number of tourist visits, especially through the aspects of price, supporting facilities, and the uniqueness of tourist attractions. This study uses a quantitative approach with a survey method on visitors to Tamris Park Magetan. The data analysis technique used was multiple linear regression. The results showed that the three independent variables, namely ticket prices, facilities, and attraction, had a significant influence on the decision to visit. The ticket price has a regression coefficient of 0.133, facilities of 0.165, and attraction of 0.093, with a significance level of 0.000 each. These findings confirm that proper pricing, provision of adequate facilities, and the development of innovative tourist attractions are important factors in attracting interest and increasing visitor satisfaction. The practical implications of this research include price management strategies, facility improvements, and the development of relevant and attractive tourist attractions. In addition, the results of this research can also be a consideration for local governments in formulating tourism policies that are oriented to visitor preferences. This research is expected to be a reference for future researchers to develop studies with additional variables, different methodological approaches, and more diverse tourist attractions. Keywords: Ticket Prices, Facilities, Attractions, Visit Decisions
THE INFLUENCE OF WORK ENVIRONMENT, WORK DISCIPLINE, WORKLOAD, AND BURNOUT ON WORK PRODUCTIVITY
This study aims to examine the influence of work environment, work discipline, workload, and burnout on work productivity. The subjects of this research are employees of PT Wahana Ottomitra Multiartha Tbk Madiun. Work productivity is a crucial factor in achieving organizational goals and is influenced by various internal and external aspects of employees. A conducive work environment is expected to foster comfort in the workplace. Work discipline serves as the foundation for enforcing rules and responsibilities. A proportional workload encourages efficiency, while well-managed burnout can provide valuable feedback to management in enhancing employee well-being. This research employs a quantitative approach using a survey method, with questionnaires distributed to selected respondents. The data were analyzed using multiple linear regression to test the effect of independent variables on the dependent variable. The results show that all four variables—work environment, work discipline, workload, and burnout—have a positive and significant effect on work productivity. Keywords: Work Environment, Work Discipline, Workload, Burnout, Work Productivity
THE INFLUENCE OF AFFILIATE MARKETING, LIVE STREAMING, ONLINE CUSTOMER REVIEW, ONLINE CUSTOMER RATING, AND PRICE DISCOUNT ON PURCHASE DECISIONS
The purpose of this study is to examine the influence of Affiliate Marketing, Live Streaming, Online Customer Review, Online Customer Rating, and Price Discount on purchase decisions of Pond’s Age Miracle Day Cream on TikTok Shop. The research focuses on consumers of Pond’s Age Miracle Day Cream who use TikTok Shop in Madiun. This study employs a quantitative approach with a sample size of 384 respondents. The sampling technique used was purposive sampling, with data collected through questionnaires distributed via Google Form. Data analysis was conducted using SPSS 25. The results show that: (1) Affiliate Marketing has no positive and insignificant effect on purchase decisions; (2) Live Streaming has a positive and significant effect on purchase decisions; (3) Online Customer Review has a positive and significant effect on purchase decisions; (4) Online Customer Rating has a positive and significant effect on purchase decisions; and (5) Price Discount has a positive and significant effect on purchase decisions. Keywords: Affiliate Marketing, Live Streaming, Online Customer Review, Online Customer Rating, Price Discount, Purchase Decision
THE INFLUENCE OF BRAND AMBASSADOR, E-PROMOTION, AND REFERENCE GROUP ON CONSUMER PURCHASING DECISIONS
This study aims to analyze the influence of Brand Ambassador, E-Promotion, and Reference Group on consumer purchase decisions for Jennskin deodorant products in the Madiun region. The research background is driven by the increasing consumer interest in natural body care products and the evolving digital marketing strategies. The methodology employed a quantitative approach through questionnaire distribution to 385 respondents who are active users of Jennskin products. Data analysis was conducted using multiple linear regression techniques. The partial test results demonstrate that Brand Ambassador, E-Promotion, and Reference Group each have a positive and significant influence on purchase decisions. The simultaneous test results also indicate that these three variables collectively have a significant impact on purchase decisions, with a coefficient of determination (R²) of 84.5%. These findings confirm that marketing strategies through public figures, digital promotion, and social influence from reference groups play crucial roles in shaping consumer purchase decisions, particularly among young consumers in the Madiun region. Keywords: Brand Ambassador, E-Promotion, Reference Group, Purchase Decision, Jennskin
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY PERFORMANCE ON STOCK RETURNS WITH CAPITAL STRUCTURE AS A MODERATING VARIABLE
This study seeks to provide empirical proof of how Corporate Social Responsibility (CSR) performance influences stock returns, considering capital structure as a moderating component. A quantitative method was applied using a repeated cross-sectional design, where data were obtained from various companies each year during the observation period. The study relies on secondary information derived from annual reports and sustainability disclosures. Sampling was conducted purposively, determined by clearly defined selection criteria. Data were analyzed through multiple regression and Moderated Regression Analysis (MRA). The results show that CSR performance has no significant impact on stock returns. However, the Debt to Equity Ratio (DER) as a moderating variable intensifies the relationship between CSR and stock returns, though the effect is negative. The recommendation of this research is that companies in the basic materials industry should not only implement CSR to meet regulatory requirements, but also ensure effective management of their capital structure. Excessive debt levels may weaken investors assessment of CSR activities. Keywords: Corporate Social Responsibility (CSR) Performance, Stock Returns, Debt to Equity Ratio (DER)
THE EFFECT OF LIFESTYLE , PRICE, PRODUCT QUALITY, AND E-PROMOTION ON PURCHASING DECISIONS FOR FLICKA BAGS
This study aims to analyze the influence of lifestyle, price, product quality, and e-promotion on purchasing decisions of Flicka Bag bags on consumers in Madiun City. Flicka Bag is one of the local brands that offers modern designs and competitive prices, but still faces challenges in building brand awareness and attracting consumer buying interest optimally. This study uses a quantitative approach with a survey method by distributing questionnaires to 384 respondents who have purchased Flicka Bag products. Data were analyzed using multiple linear regression and processed with the help of the SPSS 25 program. The results showed that the variables of lifestyle, price, product quality, and e-promotion have a positive and significant effect on purchasing decisions. These findings indicate that an increase in consumer lifestyle that is in line with the product, competitive prices, adequate product quality, and attractive digital promotions can encourage consumers to make purchases. Therefore, Flicka Bag recommends continuing to improve its marketing strategy by optimizing these four factors in order to strengthen consumer competitiveness and loyalty in the local market. Keywords: Lifestyle, Price, Product Quality, E-Promotion, Purchasing Decisions, Flicka Bag, Madiun City Consumers
THE INFLUENCE OF MENU VARIATION, LOCATION, AND E-PROMOTION ON PURCHASE DECISION
This research aims to analyze the influence of Menu Variety, Location, and E-Promotion on Purchase Decisions at Teko Play Caruban. The background of this study is based on the rapid growth of the coffee shop industry in Madiun Regency, particularly in Caruban, which has intensified competition among business players. To remain competitive, business owners need to optimize marketing strategies, including offering a diverse menu, choosing a strategic location, and implementing engaging digital promotions. This study employs a quantitative approach using a survey method with 384 respondents who are consumers of Teko Play Caruban. The sampling technique applied is purposive sampling, and data collection was carried out through a Google Form questionnaire. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The results of the study indicate that (1) Menu Variety has a positive and significant effect on Purchase Decisions, (2) Location has a positive and significant effect on Purchase Decisions, (3) E-Promotion has a positive and significant effect on Purchase Decisions, and (4) Menu Variety, Location, and E-Promotion simultaneously have a positive and significant effect on Purchase Decisions at Teko Play Caruban. Keywords: Menu Variety, Location, E-Promotion, Purchase Decisions
INTENSIFICATION AND EXTENSIFICATION STRATEGIES IN OPTIMIZING TAXPAYERS (PARKING SECTOR AND ARTS OR ENTERTAINMENT SERVICES TO INCREASE REGIONAL TAX REVENUE)
This study aims to analyze the implementation of intensification and extensification strategies by the Madiun City Regional Revenue Agency in optimizing the number and compliance of taxpayers, as well as assessing the extent to which intensification and extensification strategies contribute to the growth of local tax revenues, especially from the Parking Services and Arts or Entertainment Services sectors. This research uses a qualitative approach with descriptive methods. The results showed that the intensification strategy was carried out through increased supervision, control, taxpayer services, and digitization of the collection system. Meanwhile, the extensification strategy focuses on expanding the tax base through data collection of new taxpayers and increased socialization. Although the level of taxpayer compliance is quite high, the number of registered taxpayers has not fully reached the target. Specific Goods and Services Tax (PBJT) revenue from both sectors is still in the low range of 0.16% to 0.98% of Regional Original Revenue (PAD). Therefore, innovation in intensification and extensification strategies is needed so that the potential of this sector can be maximized to increase Madiun City’s PAD. Keywords: Intensification, Extensification, Local Tax, Specific Goods and Services Tax, Parking Services Sector, Arts or Entertainment Services Sector
THE EFFECT OF BOARD GENDER DIVERSITY AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS
Tax is a mandatory contribution by individuals or entities paid to the state to finance public interests. This study aims to analyze the effect of Board Gender Diversity and Corporate Social Responsibility on Tax Aggressiveness in plantation subsector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The theory used in this research is Agency Theory. The method used is quantitative with multiple linear regression. The research sample was taken using purposive sampling technique, with a total of 117 companies included in the sample. Data processing was conducted using SPSS version 25. The analysis results indicate that neither Board Gender Diversity nor Corporate Social Responsibility has a significant effect on Tax Aggressiveness. Keywords: Board Gender Diversity, Corporate Social Responsibility, Tax Aggressiveness.
IMPLEMENTATION OF RURAL AND URBAN LAND AND BUILDING TAX DATA UPDATES TO IMPROVE LOCAL ORIGINAL REVENUE IN MADIUN CITY
This study aims to determine the strategy for updating Rural and Urban Land and Building Tax (PBB-P2) data to optimize Madiun City's Regional Tax revenue and the impact of updating Rural and Urban Land and Building Tax data on increasing Madiun City's Regional Original Income (PAD). This study uses a qualitative approach with descriptive methods, data collection techniques through interviews, observation, and documentation. One of the main sources of Madiun City's Regional Original Income is Rural and Urban Land and Building Tax, but the process of optimizing Rural and Urban Land and Building Tax revenue is often hampered by inaccurate tax object data. Therefore, to increase Madiun City's Regional Original Income, by updating Rural and Urban Land and Building Tax object data. Keywords: Updates, Rural and Urban Land and Building Tax, Regional Tax, Regional Original Income.
ACCOUNTING INFORMATION SYSTEM FOR VALUE ADDED TAX OF PT XYZ EMPLOYEE COOPERATIVES
This research aims to understand the Value Added Tax (VAT) Accounting Information System and tax compliance at the Employee Cooperative of PT. XYZ during the period 2022-2024. As a Taxable Entrepreneur (PKP) with various service and goods business units, the Cooperative has implemented VAT recording in accordance with the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) and generally submits and reports VAT on time. However, recurring data input errors have been found, leading to corrections in the Value Added Tax Period Notification Letter (SPT) for the years 2022 and 2023. Additionally, there are issues with the archiving of VAT documents that result in the loss of evidence. This study proposes improvements to the collection mechanism through a more structured flowchart to enhance data accuracy and archiving efficiency. Using a Descriptive Qualitative method, the research findings indicate that VAT Accounting at the Employee Cooperative of PT. XYZ is in accordance with PSAK, laws, and general compliance with submission and reporting is good, but there is a need for increased diligence in recording to minimize errors and corrections in the future. Keywords: Accounting, Value Added Tax, Employee Cooperative.
THE EFFECT OF PROFITABILITY, SALES GROWTH, AND INVENTORY INTENSITY ON TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES
Tax avoidance is an action taken to minimize tax burdens by exploiting loopholes in existing regulations. Such actions are legal, but can be detrimental to the state. This study aims to analyze the influence of profitability, sales growth, and inventory intensity on tax avoidance. This study was conducted using a quantitative method, with secondary data in the form of financial reports obtained from the official website of the Indonesia Stock Exchange (IDX) and the official websites of the companies. The population used was property and real estate companies listed on the IDX for the period 2020-2025. Sampling was conducted using purposive sampling, resulting in a sample size of 78. Data analysis techniques used multiple linear regression. The results of this study indicate that profitability significantly influences tax avoidance, sales growth does not influence tax avoidance, and inventory intensity significantly influences tax avoidance. Keyword: Tax avoidance, Profitability, Sales Growth, Inventory Intensity
THE EFFECT OF PROFITABILITY, LIQUIDITY, AND SOLVENCY ON CORPORATE INCOME TAX
This study aims to empirically prove the effect of profitability, liquidity and solvency on corporate income tax in manufacturing companies in the basic and chemical industry sub-sectors listed on the Indonesia Stock Exchange in 2020-2024. The sample in this study was 28 manufacturing companies in the consumer goods industry sub-sector with a total of 125 data in the observation period from 2020 to 2020. The results of the study indicate that (1) There is an effect of profitability on corporate income tax. (2) There is an effect of liquidity on corporate income tax, but the direction is negative. (3) There is an effect of solvency on corporate income tax. Keywords: Profitability, Liquidity, Solvency, Corporate Income Tax
PENGARUH HARGA, KUALITAS PELAYANAN, FASILITAS DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN (STUDI KASUS PADA WARUNG CORINA CARUBAN)
The aim of this research is to provide empirical evidence of the influence of price, service quality, facilities and location on the purchasing decisions of study consumers at Warung Corina Caruban. This research is quantitative research with a sample size of 385 respondents. Primary data was collected using a questionnaire distributed via Google Form. Data analysis techniques use SmartPLS 4.0 software. The results of this research show that the price variable influences purchasing decisions, service quality influences purchasing decisions, facilities influence purchasing decisions, location influences purchasing decisions at Warung Corina Caruban. Keywords: Price, Service Quality, Facilities, Location and Purchasing Decisions
PENGARUH HEDONIC SHOPPING MOTIVATION SHOPPING LIFESTYLE, KEMUDAHAN TRANSAKSI DAN DISKON TERHADAP IMPULSE BUYING PADA PENGGUNA E-COMMERCE SHOPEE DI KOTA MADIUN
This study aims to analyze the influence of Hedonic Shopping Motivation, Shopping Lifestyle, Ease of Transaction, and Discounts on Impulse Buying of Shopee users in Madiun City. With a quantitative method, this study used 385 respondents using a purposive sampling technique. Data was collected through a questionnaire and also analyzed using multiple linear regression using the SPSS 26 application program. The results of this study show that Hedonic Shopping Motivation, Shopping Lifestyle, Ease of Transaction, and Discounts have a significant effect on Impulse Buying of Shopee users in Madiun City. Keywords: Hedonic Shopping Motivation, Shopping Lifestyle, Transaction Ease, Discounts, Impulse Buying.
THE EFFECT OF LIQUIDITY, PROFITABILITY, LEVERAGE, AND COMPANY AGE ON FINANCIAL DISTRESS
This study aims to examine the effect of liquidity, profitability, leverage, and company age on financial distress in textile and garment companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study used a quantitative approach with a purposive sampling technique, resulting in 10 companies as research objects. The collected data were analyzed using multiple linear regression accompanied by the classical assumption test, t-test, and F-test. The results showed that liquidity and profitability had a significant negative effect on financial distress, while leverage had a significant positive effect. Company age did not show a significant effect on financial distress. Together, these four variables significantly influenced financial distress. These findings emphasize the importance of good financial management, especially in maintaining profitability and managing leverage, to reduce the risk of financial distress. Keywords: financial distress, liquidity, profitability, leverage, firm age
THE INFLUENCE OF STORE ATMOSPHERE, E-WOM, AND SOCIAL MEDIA MARKETING ON PURCHASE DECISIONS
The development of digital technology has revolutionized global consumption patterns, including in the culinary industry. Intense business competition requires business players, such as restaurants, to adopt effective marketing strategies. This study focuses on the use of social media by Syam Warung Caping Gunung in Madiun to enhance brand image and attract consumer interest in a competitive market. The aim of this research is to analyze the influence of Store Atmosphere, E-WOM, and Social Media Marketing on Purchase Decisions of consumers at Syam Warung Caping Gunung, located in Wungu District, Madiun Regency. This research employs a quantitative approach with a survey method by distributing questionnaires to 384 respondents. The data collected were analyzed using multiple linear regression and processed with SPSS. The results show that Store Atmosphere, E-WOM, and Social Media Marketing have a positive and significant effect on Purchase Decisions. These findings indicate that an integrated marketing strategy combining a comfortable dining atmosphere, positive customer reviews, and effective social media marketing can increase consumer purchase interest. Keywords: Store Atmosphere, E-WOM, Social Media Marketing
MINAT BELI MEMEDIASI PRICE BUNDLING DAN PRODUCT BUNDLING TERHADAP KEPUTUSAN PEMBELIAN KOPI KENANGAN DI KOTA MADIUN
The aim of this research is to provide empirical evidence that buying interest mediates price bundling and product bundling on purchasing decisions of Kopi Kenangan in Madiun City. The research method used in this research is quantitative using a sample of 384 respondents. The research results show that (1) partially there is a significant influence of the price bundling and product bundling variables on purchasing decisions (2) partially there is a significant influence of the price bundling variable and the product bundling variable on purchasing interest, (3) the purchasing interest variable has a significant influence on purchasing decisions, (4) purchasing interest is able to become a mediating variable between price bundling and purchasing decisions, (5) purchasing interest is able to become a mediating variable between product bundling and purchasing decisions Kopi Kenangan in Madiun City. Keywords: Price Bundling, Product Bundling, Purchase Decision, Purchase Interest
PERAN KEPERCAYAAN SEBAGAI VARIABEL MEDIASI ANTARA EMPATI DAN KEPEMIMPINAN TRANSAKSIONAL TERHADAP PRODUKTIVITAS KERJA KARYAWAN DI UWINFLY PONOROGO
Penelitian ini bertujuan untuk membuktikan secara empriris mengenai pengaruh empati, kepemimpinan transaksional melalui peran kepercayaan terhadap produktivitas kerja pada karyawan U-Winfly Ponorogo. Penelitian ini merupakan penelitian kuantitatif dengan jumlah sampel sebanyak 120 orang. Metode pengambilan sampel yaitu menggunakan sempel jenuh Pengambilan data menggunakan kuesioner dengan penyebaran melalui google form. Teknik analisis data menggunakan alat uji berupa Structual Equatiom Modeling (SEM) dengan smartPLS Versi 3.0. Hasil penelitian ini menunjukan bahwa 1) Empati tidak berpengaruh terhadap Produktivitas Kerja Pada Karyawan Uwinfly Ponorogo, 2) Kepemimpinan Transaksional berpengaruh positif dan signifikan terhadap Produktivitas Kerja Pada Karyawan Uwinfly Ponorogo, 3) Empati berpengaruh positif dan signifikan terhadap Kepercayaan Pada Karyawan Uwinfly Ponorogo, 4) Kepemimpinan Transaksional tidak berpengaruh terhadap Kepercayan Pada Karyawan Uwinfly Ponorogo, 5) Kepercayaan berpengaruh positif dan signifikan terhadap Produktivitas Kerja Pada Karyawan Uwinfly Ponorogo, 6) Empati berpengaruh positif dan signifikan terhadap Produktivitas Kerja melalui Kepercayaan Pada Karyawan Uwinfly Ponorogo, 7). Kepemimpinan Transaksional tidak berpengaruh terhadap Produktivitas Kerja melalui Kepercayan Pada Karyawan Uwinfly Ponorogo Kata Kunci: Empati, Kepemimpinan Transaksional, Produktivitas Kerja dan Kepercayaan.
PENGARUH KUALITAS PRODUK, KUALITAS PELAYANAN, PRODUCT BUNDLING, DAN DESAIN KEMASAN TERHADAP LOYALITAS PELANGGAN PRODUK MIE GACOAN DI KOTA MADIUN
This study aims to determine the effect of product quality, service quality, product bundling, and packaging design on customer loyalty at the Mie Gacoan Object in Madiun City partially. This type of research is quantitative. The number of samples used is 385 respondents. The sampling technique is purposive sampling. Data analysis in this study is multiple linear regression analysis processed using the SPSS application. The results of the study indicate that partially the variables of product quality, service quality, product bundling, and packaging design have a positive and significant influence on customer loyalty at the Mie Gacoan Object in Madiun City Keywords: Product Quality, Service Quality, Product Bundling, Packaging Design, Customer Loyalty
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023
The aims of this research is to analyze the influence of the independent board of commissioners, audit committee, managerial ownership, and environmental performance on company value in manufacturing companies. The research method used is multiple linear regression analysis with the SPSS version 24 application program. This type of research is quantitative research. The data source used is secondary data obtained from the annual reports of companies listed on the Indonesia Stock Exchange. The data selection method uses Purposive Sampling. The total research sample consisted of 31 manufacturing companies. The population in this study was 302 manufacturing companies listed on the Indonesian Stock Exchange for the 2019-2023 period. The test results show that the variables independent board of commissioners, audit committee, managerial ownership and environmental performance have a positive and significant effect on company value. Keywords: Independent Board of Commissioners, Audit Committee, Managerial Ownership, Environmental Performance, and Company Value.
PENGARUH STRUKTUR ASET, PROFITABILTAS, DAN GROWTH OPPORTUNITY TERHADAP KEBIJAKAN HUTANG PERUSAHAAN INFRASTRUKTUR PERIODE 2019-2023
The research has the aim of analyzing the influence of the independent variables of Asset Structure, Profitability, and Growth Opportunity on the dependent variable Debt Policy in infrastructure companies. The research population is 69 Infrastructure companies listed on the IDX with a total sample of 38 companies. The method used is the classic assumption test, multiple regression analysis and hypothesis testing with the T test, and the coefficient of determination (R2) using the help of the SPSS version 25 for Windows application. The results of the study indicate that the asset structure variable (DAR) and growth opportunity have a positive and significant effect on debt policy, while the profitability variable (ROA) has no effect on debt policy. Keywords: Asset Structure, Profitability, Growth Opportunity, and Debt Policy
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD PERUSAHAAN SEKTOR PERTAMBANGAN TAHUN 2019-2023
This study a.ims to a.na.lyze the fa.ctors tha.t encoura.ge fina.ncia.l sta.tement fra.ud with fra.ud dia.mond a.na.lysis. This resea.rch uses qua.ntita.tive methods. The popula.tion of this study a.re mining sector compa.nies listed on the Indonesia. Stock Excha.nge for the 2019-2023 period. This resea.rch uses qua.ntita.tive methods. Sa.mpling wa.s ca.rried out using purposive sa.mpling technique so tha.t a. sa.mple of 22 compa.nies wa.s obta.ined.using the help of the SPSS version 21 for Windows a.pplica.tion. The results of this study conclude tha.t Externa.l Pressure ha.s a. positive effect on Fina.ncia.l sta.tement fra.ud. This study a.lso sta.tes tha.t Fina.ncia.l Ta.rget, Ineffective Monitoring, Cha.nge in A.uditor a.nd Cha.nge in Director ha.ve a. nega.tive effect on Fina.ncia.l sta.tement fra.ud Keywords: Financial statement fraud, Financial Target, External Pressure, Ineffective Monitoring, Change in Auditor, Change in Director.
THE EFFECT OF STORE ATMOSPHERE AND SERVICE QUALITY ON PURCHASE DECISIONS WITH PURCHASE INTEREST AS AN INTERVENING VARIABLE
The purpose of this study is to determine the existence of. The Influence of Store Atmosphere and Service Quality on Purchasing Decisions with Purchase Intention as an Intervening Variable (Empirical Study of Consumers of Srasadesa Restaurant, Madiun City). This study is a quantitative study with a sample of 384 respondents. The sampling technique in this study uses Purposive Sampling technique. The data analysis technique uses a test tool in the form of SPPS software version 25. The results of this study are store atmosphere and service quality have a significant effect on purchase intention. Store atmosphere and service quality have a significant no effect on purchase decisions. Store atmosphere and service quality have a significant effect on purchase decisions through purchase intention as an intervening variable. Keywords: Store Atmosphere, Service Quality, Purchase Intention, Purchase Decision.
THE EFFECT OF GENDER DIVERSITY AND TUNNELING INCENTIVE ON TAX AVOIDANCE
This study aims to analyze the effect of gender diversity and tunneling incentive on tax avoidance in infrastructure sector companies listed on the Indonesia Stock Exchange. The phenomenon of tax avoidance in this sector is noteworthy due to its high transaction value and the potential for opportunistic practices by controlling shareholders. The research employed a quantitative approach with purposive sampling of infrastructure companies during 2019–2023. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results show that gender diversity has a negative effect on tax avoidance, while tunneling incentive has a positive effect on tax avoidance. In conclusion, gender diversity on the board serves as a monitoring mechanism, whereas tunneling incentives tend to drive tax avoidance practices. Future research is suggested to include moderating variables such as political connection to enrich the analysis. These findings are important for regulators and companies to reduce tax avoidance through improved corporate governance. Keywords: Gender Diversity, Tunneling Incentive, Tax Avoidance
THE EFFECT OF WORK LIFE BALANCE, WORK ENGAGEMENT, COMPENSATION, AND WORKLOAD ON TURNOVER INTENTION
The purpose of this study is to examine the effects of workload, pay, work-life balance, and engagement on the intention of Generation Z employees at PT Mandiri Utama Finance Madiun to leave. Utilizing a quantitative methodology, the study collected data via questionnaires. Using a census method, 74 Generation Z workers made up the sample. We used SPSS 27 to analyze the data using multiple linear regression. The findings demonstrated that workload, pay, work-life balance, and engagement all significantly and favorably affect the desire to leave. Companies are advised to review work policies, increase organizational support, and modify compensation systems to reduce turnover intention, as these findings show that even when employees are engaged and receiving compensation, work-life imbalance and high workload continue to drive the intention to leave. Keywords : work life balance, work engagement, compensation, workload, turnover intention, Generation Z.
PENGARUH UKURAN PERUSAHAAN DAN RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023
Tujuan dari penelitian ini adalah untuk menguji dampak ukuran perusahaan dan rasio keuangan terhadap performa keuangan perusahaan-perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2021 hingga 2023. Populasi yang diteliti mencakup semua institusi perbankan yang terdaftar di Bursa Efek Indonesia (BEI) serta Otoritas Jasa Keuangan (OJK) selama periode 2021 sampai 2023. Sampel penelitian ini terdiri dari Bank Umum Konvensional yang terdaftar di BEI dan OJK, yang telah menyajikan laporan keuangan secara lengkap untuk periode 2021 hingga 2023. Sebanyak 36 perusahaan diambil sebagai sampel dari laporan keuangan antara tahun 2021 hingga 2023, yang menghasilkan total observasi sebanyak 108. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis yang diadopsi adalah analisis regresi linier berganda dengan menggunakan perangkat analisis SPSS versi 25. Temuan dari penelitian ini mengindikasikan bahwa ukuran perusahaan, Capital Adequacy Ratio (CAR), dan Loan to Deposit Ratio (LDR) memiliki pengaruh positif yang signifikan terhadap kinerja keuangan, sedangkan Non Performing Loan (NPL) menunjukkan pengaruh negatif yang signifikan terhadap kinerja keuangan. Kata Kunci: Ukuran Perusahaan, Rasio Keuangan, Kinerja Keuangan
THE EFFECT OF PERFORMANCE APPRAISAL & FUTURE GROWTH, TRAINING & DEVELOPMENT, AND MANAGEMENT SUPPORT TO EMPLOYEES ON EMPLOYEE RETENTION
This study aims to analyze the effect of performance appraisal & future growth, training & development, and management support to employees on employee retention at PT PLN UP3 Madiun. Like many companies in both the public and private sectors, PT PLN UP3 Madiun also faces challenges in retaining employees, particularly workers who have different characteristics and job expectations compared to previous generations. The relatively high employee turnover in recent years, especially among non-permanent and contract workers, indicates issues in employee retention. his study uses a quantitative approach with secondary data obtained from financial reports. The analysis technique employed is multiple linear regression with the assistance of SPSS version 21. The results indicate that performance appraisal & future growth do not have a significant effect on employee retention at PT PLN UP3 Madiun. Training & development also do not significantly affect employee retention at PT PLN UP3 Madiun. However, management support to employees has a positive and significant effect on employee retention at PT PLN UP3 Madiun.
THE EFFECT OF REWARDS AND PUNISHMENT ON WORK DISCIPLINE OF ASN EMPLOYEES AT DUNGUS REGIONAL HOSPITAL
A fascinating phenomenon related to the performance of ASN employees is the lack of work discipline among them. Many ASN employees are late and do not pay attention to their working hours. If left unchecked, this can lead to a decline in employee morale and affect other employees who are always disciplined in their work. Work discipline is crucial for an organization to run smoothly. One factor that can influence discipline is the reward and punishment system applied to employees in a government agency. This study aims to determine the influence of reward and punishment on the work discipline of ASN employees at Dungus Regional General Hospital. This study uses a quantitative approach with data collection techniques using questionnaires and documentation. The sampling technique uses non-probability sampling with a sample size of 228 ASN employees at Dungus Regional General Hospital. Data analysis techniques use validity and reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination (R2) using SPSS version 25 software. The results of this study show that there is an influence of reward on the work discipline of ASN employees at Dungus Regional General Hospital. Keywords: Reward, Punishment, Work Discipline
EFFECT OF PRODUCT QUALITY, PRODUCT DESIGN, E-WOM, AND AFFILIATE MARKETING ON AEROSTREET SHOE PURCHASE DECISIONS
The purpose of this study is to examine how affiliate marketing, electronic word-of-mouth (E-WOM), product design, and quality affect Madiun City residents' decisions to buy Aerostreet shoes. Purposive sampling was used to pick 384 respondents for this quantitative study, which uses questionnaires to collect primary data. Multiple linear regression is used in data analysis using SPSS version 25. The findings demonstrate that, partially and concurrently, affiliate marketing, E-WOM, product design, and quality all significantly and favorably influence consumer decisions to buy. These results suggest that in order to increase customer purchasing decisions, Aerostreet should enhance quality, design, and optimize digital marketing techniques.
THE EFFECT OF HUMAN RESOURCE COMPETENCY, INFORMATION TECHNOLOGY UTILIZATION, WORK DISCIPLINE, AND EMPLOYEE WELFARE ON EMPLOYEE PERFORMANCE
This study aims to analyze the influence of human resource competencies, information technology utilization, work discipline, and employee welfare on employee performance at Terminal Tipe A Purboyo in Madiun City. The data collection technique used in this study was a questionnaire. The sampling technique used in this study was total sampling (full sampling). The number of samples used in this study was 54 respondents. The analysis technique used descriptive analysis and multiple linear regression testing. The results of this study indicate that the positive of 2.138 > of 2.00958 with a significance level of 0.019 < 0.05 shows that the human resource competency variable () influences employee performance; the positive of 1.282 < value of 2.00958 with a significance level of 0.103 > 0.05 indicates that the information technology utilization variable () does not affect employee performance; The positive value of 1.048 < value of 2.00958 with a significance level of 0.151 > 0.05 indicates that the work discipline variable () does not affect employee performance; The positive value of 4.407 > value of 2.00958 with a significance level of 0.000 < 0.05 indicates that the employee welfare variable () affects employee performance; The positive value of 51.468 > 2.56 with a significance level of 0.000 < 0.05 indicates that the variables of human resource competence, information technology utilization, work discipline, and employee welfare simultaneously affect employee performance. In this study, the most dominant variable was found to be the employee welfare variable Keywords: human resource competence, information technology utilization, work discipline, employee welfare, employee performance.
THE INFLUENCE OF AFFILIATE MARKETING, TRADEMARK TRUST, AND PRODUCT QUALITY ON PURCHASING DECISIONS FOR FACETOLOGY TRIPLE CARE SUNSCREEN
This research seeks to examine the impact of affiliate marketing, trademark trust, and product quality on the buying choices for Facetology Triple Care Sunscreen among Generation Z in Madiun City. Sunscreen has become crucial in skincare routines, particularly for Gen Z, who are very aware of skin health and engage actively on social media. Facetology, an emerging local trademark, employs affiliate marketing tactics to broaden its marketing scope. Despite concerns about its comedogenic effects, Facetology continues to be favored by consumers, suggesting that various factors affect buying choices. This research employed a quantitative method, utilizing primary data gathered via surveys. The sampling technique employed a non-probability method utilizing a purposive sampling strategy, and 384 participants who had bought Facetology Triple Care Sunscreen were recruited. Data analysis involved executing multiple linear regression with SPSS version 25. The findings indicated that affiliate marketing, trademark trust, and product quality, both separately and together, had a positive and considerable impact on buying decisions.
THE EFFECT OF SELF-ACTUALIZATION, FINANCIAL REWARDS, AND NON-PHYSICAL WORK ENVIRONMENT ON AFFECTIVE COMMITMENT MEDIATED BY MOTIVATION
This study aims to analyze the effect of self-actualization, financial rewards, and non-physical work environment on affective commitment mediated by motivation among Generation Z employees at PT BPR Polatama Kusuma Ngawi. Generation Z is known to have high needs for meaningful work, work-life balance, and opportunities for self-actualization. However, in this company, issues of low motivation and declining emotional attachment have been identified. This research employed a quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS) as the analytical technique. The findings reveal that self-actualization, financial rewards, and the non-physical work environment significantly influence work motivation, and motivation serves as a mediating variable in the relationship between these three factors and affective commitment. This study provides important implications for management in designing strategies to enhance employee loyalty and motivation, particularly among Generation Z, through approaches that emphasize not only financial aspects but also psychological and social dimensions. Keywords: self-actualization, financial rewards, non-physical work environment, motivation, affective commitment, Generation Z.
THE ROLE OF ORGANIZATIONAL CITIZENSHIP BEHAVIOR IN MEDIATING THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP STYLE, EMPLOYEE ENGAGEMENT ON EMPLOYEE PERFORMANCE
This study aims to analyze the role of Organizational Citizenship Behavior (OCB) in mediating the influence of Transformational Leadership Style and Employee Engagement on Employee Performance at PT Nusantara Ekspres Kilat Madiun. A quantitative approach was used in this study, with data collection techniques through distributing questionnaires to company employees. The results of the analysis indicate that Transformational Leadership Style and Employee Engagement have a positive and significant effect on Employee Performance. Furthermore, both significantly influence OCB, and OCB itself has been shown to positively influence employee performance. However, OCB does not significantly mediate the relationship between transformational leadership style and employee engagement on employee performance. This finding suggests that while leadership and employee engagement can encourage extra-role behavior, performance improvement is more directly influenced by leadership and engagement themselves. This research provides important implications for management in improving performance by strengthening leadership styles and employee work engagement.
THE EFFECT OF COMPENSATION, JOB SECURITY, AND EMPLOYEE ENGAGEMENT ON EMPLOYEE LOYALTY
This study examines the influence of compensation, job security, and employee engagement on employee loyalty at PT BPR Ekadharma Bhinaraharja, driven by the phenomenon of voluntary turnover indicating suboptimal loyalty. Using a quantitative approach with 141 respondents, the analysis included validity and reliability tests, descriptive analysis, classical assumption testing, multiple linear regression, t-tests, and determination coefficient calculations. The findings reveal that compensation has a positive and significant effect on loyalty (Sig. 0.006), job security emerges as the dominant factor with the highest regression coefficient of 0.658 (Sig. 0.000), and employee engagement also shows a positive and significant effect (Sig. 0.030; B 0.168). Collectively, these three variables explain 43.8% of the variation in employee loyalty (Adjusted R² 0.438), while the remainder is influenced by other factors outside the model. The study concludes that enhancing fair performance-based compensation, ensuring transparent job security, and strengthening employee participation in activities and decision-making processes are crucial strategies for fostering long-term loyalty. Keywords: Compensation, Job Security, Employee Engagement, Employee Loyalty, PT BPR Ekadharma Bhinaraharja.
THE INFLUENCE OF COMPENSATION, SELF-ESTEEM RECOGNITION, AND WORK ENVIRONMENT ON APPLICANTS INTEREST IN NGAWI
This study aims to analyze the influence of Compensation, Self-Esteem Recognition, and Work Environment on job applicants' interest in Ngawi Regency. The population in this research is the working-age population in Ngawi Regency. The number of respondents was 384, determined using the Roa Purba formula due to the unknown exact number of working-age individuals in Ngawi Regency. The research method employed was quantitative, with purposive sampling as the sampling technique. Data collection was conducted through online questionnaires distributed via Google Forms. Data analysis was performed using SPSS version 25, including research instrument tests (validity test, reliability test), classical assumption tests (normality test, multicollinearity test, heteroscedasticity test, and multiple linear regression analysis), and hypothesis testing (t-test, simultaneous test, and coefficient of determination test). Keywords: Compensation, Self-Esteem Recognition, Work Environment, Job Applicants' Interest, Working-Age Population.
HUMAN RESOURCE CAPACITY DAN PELATIHAN TERHADAP PENINGKATAN KINERJA BUMDESMA MITRA MAKMUR LKD KECAMATAN WUNGU
Pemerintah Indonesia menyadari urgensi pengembangan potensi lokal melalui pembentukan Badan Usaha Milik Desa (BUMDES) dan BUMDES Bersama (BUMDESMA). BUMDESMA hadir untuk memajukan ekonomi perdesaan melalui pengelolaan aset bersama. Kualitas sumber daya manusia (SDM) dan pelatihan merupakan faktor penting dalam meningkatkan kinerja organisasi, khususnya dalam konteks perencanaan partisipatif. Penelitian ini bertujuan: (1) menganalisis kontribusi human resource capacity pengelola dan anggota BUMDESMA Mitra Makmur LKD Kecamatan Wungu dalam peningkatan kinerja; (2) menganalisis peran pelatihan dalam meningkatkan kapasitas SDM dan mendorong peningkatan kinerja secara keseluruhan. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus dan metode deskriptif. Data diperoleh melalui wawancara, observasi, dan dokumentasi, serta dianalisis dengan model Miles & Huberman. Hasil penelitian menunjukkan bahwa: (1) kapasitas SDM memadai untuk operasional dasar, namun masih lemah pada aspek manajerial dan digitalisasi; (2) pelatihan berperan penting, tetapi efektivitasnya sangat bergantung pada relevansi materi dan metode; (3) perencanaan partisipatif sudah berjalan, tetapi masih menghadapi kendala pada aspek inklusivitas dan keterbukaan. Temuan ini menegaskan pentingnya penguatan kapasitas SDM dan pelatihan strategis dalam meningkatkan kualitas perencanaan partisipatif di BUMDESMA. Kata Kunci: Human resource capacity, Pelatihan, Perencanaan Partisipatif, BUMDESMA, Kinerja Organisasi
THE EFFECT OF BRAND IMAGE, PRODUCT PRICE, AND PRODUCT QUALITY ON PURCHASE DECISIONS
The research method used is a quantitative approach. The population in this research is all consumers of the Champion Geprek Chicken in the Madiun Branch, the exact number of which is not known. The sampling technique used is purposive sampling with a total research sample of 385 consumers. The data analysis used is descriptive analysis, instrument testing, classical assumption testing, linear regression analysis. multiple, hypothesis testing, and coefficient of determination, The research results show that: 1) partially the brand image variable (X1) has a positive and significant influence on purchasing decisions; 2) partially the product price variable (X2) has a positive and significant influence on purchasing decisions; 3) partially the product quality variable (X3) has a positive and significant influence on purchasing decisions. Keywords: Brand Image, Product Price, Product Quality
PENGARUH HARGA, KEMUDAHAN, KUALITAS PELAYANAN, DAN E-WOM TERHADAP KEPUTUSAN MENGGUNAKAN LAYANAN TRANSPORTASI ONLINE MAXIM DI KOTA MADIUN
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh harga, kemudahan, kualitas pelayanan, dan e-wom terhadap keputusan menggunakan layanan transportasi online Maxim di Kota Madiun. Fenomena yang ada menunjukkan bahwa harga Maxim terbilang cukup terjangkau, dengan penggunaan aplikasi yang mudah sehingga banyak dari masyarakat yang dapat mengakses. Selain itu, kualitas pelayanan yang memuaskan dan E-wom yang mayoritas bersifat positif membuat banyak dari Masyarakat yang tertarik menggunaan Maxim. Populasi dalam penelitian ini adalah seluruh pengguna Aplikasi transportasi online Maxim di Kota Madiun. Penelitian ini menggunakan pendekatan kuantitatif yang dilakukan dengan menggunakan data primer yang didapat melalui teknik pengumpulan data berupa kuisioner. Metode analisis data yang digunakan yaitu analisis regresi linier berganda menggunakan bantuan software SPSS 25 dengan jumlah sampel sebanyak 384 responden. Hasil penelitian menunjukkan bahwa Selcara parsial variabell harga (X1), variabell kemudahan (X2), variabell kualitas pelayanan (X3), dan variabell e-wom (X4) melmiliki pelngaruh yang positif dan signifikan telrhadap keputusan menggunakan layanan transportasi online Maxim di Kota Madiun. Kata Kunci: Harga, Kemudahan, Kualitas Pelayanan, E-WOM, Keputusan Layanan Transportasi
PENGARUH PENGALAMAN KERJA, KEDISIPLINAN, DAN DUKUNGAN ORGANISASI TERHADAP KINERJA KARYAWAN BANK BPR UMKM JAWA TIMUR CABANG MADIUN
Sumber daya mamusia yang berkualitas dapat menjadi pendorong utama dalam mencapai tujuan organisasi, meningkatkan produktivitas, serta menciptakan inovasi yang diperlukan untuk bertahan dan berkembang di pasar yang dinamis. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengalaman kerja, kedisiplinan, dan dukungan organisasi terhadap kinerja karyawan pada Bank BPR Bank UMKM Jawa Timur Cabang Madiun. Metode dalam penelitian ini adalah penelitian kuantitatif. Teknik pengambilan sampel menggunakan teknik non probability sampling dengan menggunakan sampling jenuh, dengan jumlah sampel sebanyak 75 responden. Teknik pengumpulan data menggunakan kuesioner. Sedangkan analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa: 1) Secara parsial variabel pengalaman kerja (X1) memiliki pengaruh yang positif dan signifikan terhadap kinerja karyawan pada Bank BPR Bank UMKM Jawa Timur cabang Madiun. 2) Secara parsial variabel kedisiplinan (X2) memiliki pengaruh yang positif dan signifikan terhadap kinerja karyawan pada Bank BPR Bank UMKM Jawa Timur cabang Madiun. 3) Secara parsial variabel dukungan organisasi (X3) memiliki pengaruh yang positif dan signifikan terhadap kinerja karyawan pada Bank BPR Bank UMKM Jawa Timur cabang Madiun. 4) Seicara simultan variabeil pengalaman kerja, kedisiplinan, dan dukungan organisasi beirpeingaruh positif dan signifikan teirhadap kinerja karyawan pada Bank BPR Bank UMKM Jawa Timur cabang Madiun. Kata Kunci: Pengalaman Kerja, Kedisiplinan, Dukungan Organisasi, Kinerja Karyawan.
PENGARUH MEREK, KEMASAN, DAN PROMOSI TERHADAP MINAT BELI ES TEH JUMBO PAKDHE DI KOTA MADIUN
Saxat inii persvaingan industri kuliiner dan miiinuman terus berkembang. Perusahaan mulaii meelakukan banyak sekali inovasi supaya prroduuk mereka dqiiincar oleh konsumen. Berkaitan dengan persaingan usaha minuman kemasan, maka peru|sahaan memerlukan strategii yang efektif dan efiisien agar mampu mencapaii keuntungan yang maksiimal sehingga dapat terus menjalankan roda perusahaan. Tujuan penelitian inii adalah untuk memberikan bukti empiiris pengaruh merek, kemasan, promosii terhadap minat beli pada Es Teh Jumbo Pakdhe di Kota Madiun. Untuk memberikan bukti empiris pengaruh merek, kemasan, dan promosi terhadap miinat beli pada Es Teh Jumbo Pakdhe di Kota Madiun. Penelitian ini dijalankanpada Es Teh Jumbo Pakdhe di Kota Madiun. Sampel penelitian ini 384 responden. Metode dalam penelitian ini adalah penelitian kuantitatif dengan menerapkan analisis regresi linier berganda dan menerapkan bantuan program SPSS versi 20. Hasil penelitian mengindikasikan bahwa: 1) Seccara parsial variabel merek (X1), variabel kemasan (X2), dan variabel promosi (X3) menghasilkan pengaruh yang positif dan signifikan terhadap minat beli pada Es Teh Jumbo Pakdhe di Kota Madiun. 2) Seccara simultan variiabel merek, kemasan, dan promosii berpengaruh positiif dan signifikan terhadap minat beli pada Es Teh Jumbo Pakdhe di Kota Madiun. Kata Kunci: Mereek, Kemasan, Promosii, dan Minat Beli
PENGARUH E-WOM, STORE ATMOSPHERE, DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN DI COFFE SHOP HAO PENG KOPITIAM PONOROGO
Tujuan penelitian ini untuk mengetahui dan menganalisis Pengaruh E-WOM, Store Atmosphere dan Lokasi terhadap Keputusan Pembelian di Coffee shop Hao Peng Kopitiam Ponorogo (Studi Kasus Masyarakat Ponorogo). Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Sampel dalam penelitian ini sebanyak 385 responden. Data yang digunakan dalam penelitian ini berupa data primer. Metode pengumpulan data menggunakan koesioner. Teknik analisis data dengan menggunakan regresi linier berganda. Pengolahan data dalam penelitian ini menggunakan SPSS 25. Hasil Penelitian ini menunjukkan E-WOM berpengaruh signifikan terhadap keputusan pembelian di Coffee shop Hao Peng Kopitiam Ponorogo, Store Atmosphere tidak berpengaruh signifikan terhadap keputusan pembelian di Coffee shop Hao Peng Kopitiam Ponorog, Lokasi berpengauh signifikan terhadap keputusan pembelian di Coffee shop Hao Peng Kopitiam Ponorogo dan secara simultan variabel E-WOM, Store Atmosphere, dan Lokasi berpengaruh terhadap keputusan pembelian di Coffee shop Hao Peng Kopitiam Ponorogo. Kata Kunci: E-WOM, Store Atmosphere, Lokasi, dan Keputusan Pembelian.
THE INFLUENCE OF ONLINE CUSTOMER REVIEWS, BEAUTY INFLUENCERS AND CONTENT MARKETING ON SKINCARE PRODUCT PURCHASE DECISIONS
The purpose of this study is to analyze the effects of online customer reviews, beauty influencers, and content marketing on the purchasing decisions of skincare products at Skincare Mommy Kota Madiun. The main focus of this study is the phenomenon of the increase in digital pemasaran activities through social media and the general public's perception of local kulit products. This study uses a quantitative approach using the survey method and asks a question of a respondent who is a Skincare Mommy customer. The study's findings indicate that independent variables, such as online customer reviews, beauty influencers, and content marketing, have a positive and significant impact on consumers' purchasing decisions. Online customer reviews are the most important factor influencing consumers' decisions. This highlights the importance of effective digital marketing strategies in fostering customer loyalty and boosting sales, particularly in the increasingly competitive kecantikan industry. Keywords : Online Customer Review, Beauty Influencer, Content Marketing Purchase Decisions
THE EFFECT OF MINDFULNESS AND PSYCHOLOGICAL CAPITAL ON THE PERFORMANCE OF PART-TIME WORKING STUDENTS IN MADIUN CITY
This study aims to analyze the influence of mindfulness and psychological capital on the performance of part-time working students in Madiun City. In recent years, the phenomenon of students working part-time has become increasingly common in various universities, both public and private (Laucu, 2023). This research employs a quantitative approach with primary data obtained through questionnaires distributed to 385 respondents. The analysis technique used is multiple linear regression with the help of SPSS version 21. The results indicate that mindfulness has a significant positive effect on the performance of part-time working students in Madiun City. Psychological capital also has a significant positive effect on the performance of part-time working students in Madiun City. Keywords: Psychological capital, Mindfulness, Performance
THE EFFECT OF HUSTLE CULTURE AND EMPLOYEE ENGAGEMENT ON WORK-LIFE BALANCE OF SHOPEE LIVE STREAMERS IN MADIUN CITY
This study aims to analyze the effect of hustle culture and employee engagement on work-life balance among Shopee live streamers in Madiun City. Work-life balance, or the equilibrium between work and personal life, has become an important issue in the modern workplace. This concept refers to an individual’s ability to manage time, energy, and commitments between work demands and personal life in a balanced manner. This study uses a quantitative approach with primary data obtained through questionnaires. The analysis technique employed is multiple linear regression using SPSS version 21. The results indicate that hustle culture has a significant positive effect on work-life balance, and employee engagement also has a significant positive effect on work-life balance. Keywords: Hustle Culture, Employee Engagement, Work Life Balance.
EMPLOYEE WORK EFFECTIVENESS IS INFLUENCED BY WORK DISCIPLINE, APPLICATION OF SOPS, AND WORK ETHIC OF PT SARANA MEDIA CEMERLANG
The purpose of this study is to examine how employee work is impacted by work ethic, work discipline, and the application of Standard Operating Procedures (SOP) effectiveness at PT Sarana Media Cemerlang, an Internet Service Provider (ISP) company located in Magetan Regency, East Java. The research employs a quantitative approach which employs 65 people in total. Saturated sampling is the method employed, where all members of the population are selected as responders. With the aid of SPSS version 25.0 for Windows, data were gathered via surveys and documentation, and multiple linear regression was used for analysis. The findings show that employee work effectiveness is significantly impacted by work ethic, work discipline, and SOP implementation. With an Adjusted R Square value of 0.553, the regression model accounts for 55.3% of the variation in job effectiveness, with other factors not covered in this study influencing the remaining 44.7%. Additionally, a high association between the independent variables (work ethic, SOP, and discipline) and the dependent variable is indicated by the correlation coefficient (R) of 0.757 (work effectiveness). The findings imply that improving employee work effectiveness at PT Sarana Media Cemerlang requires consistent discipline, structured SOP implementation, and the strengthening of a positive work ethic. Therefore, the company should prioritize the development of human resource management to enhance organizational performance and remain competitive in the increasingly dynamic internet service industry. Keywords: Work discipline, SOP, Work ethic, Work effectiveness
INFLUENCE SUPERIORITY COMPETING, CREATIVITY AND INNOVATION IN SUPPORT SUSTAINABILITY OF MSMES
Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting national economic growth, particularly in creating jobs and promoting equitable welfare. The location of this study is in the Mukti Rahayu Batik Craft Center in Magetan Regency. The purpose of this study is to prove the sustainability of MSMEs in terms of competitive advantage, creativity, and innovation. The primary data source used in this study is the respondents' answers through questionnaire items. The population consists of 45 employees, with a Non-Probability Sampling method. A quantitative research method was employed using SPSS 25 software. The results of this study indicate that Competitive Advantage does not have a significant positive effect on the sustainability of SMEs, Creativity has a non-significant negative effect on the sustainability of SMEs, and Innovation has a significant positive effect on the sustainability of SMEs. Keywords : Competitive Advantage, Creativity, Innovation, Sustainability of MSMEs
THE EFFECT OF MOTIVATION AND JOB SATISFACTION ON EMPLOYEE LOYALTY
This study aims to demonstrate the influence of company reputation, job descriptions, and e- recruitment on fresh graduates' job application intentions in Madiun City. Using quantitative methods through questionnaires with 375 respondents, along with multiple linear regression analysis and t-tests, the results show that these three variables, both partially and simultaneously, have a positive and significant effect on job application intentions. This means that a good company reputation, clear job descriptions, and the ease of e-recruitment can increase fresh graduate interest. These findings are expected to provide input for companies in designing more effective and attractive recruitment strategies for new graduates. Keywords: Corporate Reputation, Job Description, E-Recruitment, Job Application Interest, Fresh Graduate.
EFFECT INFLUENCERS, BRAND IMAGE, AND PRICE ON SATIFACTION OF PURCHASE RUCAS PRODUCTS THE TIKTOK APPLICATION
The purpose of this study is to empirically prove the influence of Influencers, Brand Image and Price on satisfaction of purchasing Rucas produts in Madiun through the TikTok application, with a case study on consumers in Madiun. The phenomenon of the increasing popularity of the local brand Rucas which relies on digital marketing based on social media, especially TikTok, is the background of the study. his study is a quantitative study with a sample size of 388 respondents. The sampling technique used the purposive sampling method by distributing questionnaires via Google Form. Data analysis was carried out using the latest version 31 of the SPSS application. The results of the study show that: (1) Influencers have a positive and significant effect on satisfaction of purchase; (2) Brand Image has a positive and significant effect on satisfaction of purchase (3) Price has a positive and significant effect on satisfaction of purchase. Keywords: Influencer, Brnad Image, Price, Statisfaction of purchase
THE EFFECT OF LIQUIDITY, FREE CASH FLOW, SALES GROWTH, AND COLLATERALIZABLE ASSETS ON DEBT POLICY
This study aim is to determine the effect of liquidity, free cash flow, sales growth, and collateralizable assets on debt policy in the infrastructure sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The method to this research used is quantitative. The study population includes companies in the infrastructure sector listed on the Indonesia Stock Exchange and have published annual reports or complete financial statements between 2020 and 2024. The sampling method used is purposive sampling of 70 infrastructure sector companies resulting in 39 companies as study samples. The data analysis method used was multiple linear regression analysis with SPSS software version 25. Data analysis uses descriptive analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination. The results show that liquidity has a significant negative effect on debt policy, free cash flow has no effect on debt policy, sales growth has no effect on debt policy, and collateralizable assets have a significant negative effect on debt policy. Keywords: Collateralizable Assets, Debt Policy, Free Cash Flow, Liquidity, Sales Growth.
PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP STRUKTUR MODAL DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABLE MODERASI
This study aims to examine the effect of liquidity and solvency on capital structure, as well as the role of company size as a moderating variable in real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The study population was 94 property and real estate companies. The sample size of these companies was 62 companies determined by purposive sampling. The research method used was quantitative with multiple linear analysis using SPSS 24. The results showed that liquidity had no significant effect on capital structure, while solvency had a positive and significant effect on capital structure. Company size was unable to moderate the effect of liquidity and solvency on capital structure.
THE MEDIATING ROLE OF PROFITABILITY IN THE EFFECT OF CAPITAL STRUCTURE ON FIRM VALUE
This study aims to determine the role of profitability as a mediator of the impact of capital structure on firm value. The study population was 516 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Purposive sampling was used to obtain a sample of 427 companies. Data analysis was performed using Process Macro version 4.2, developed by Andrew F. Hayes. The results of this study indicate a significant positive effect of capital structure on firm value, a significant negative effect of capital structure on profitability, and a significant positive effect of profitability on firm value. Profitability acts as a mediator between capital structure and firm value.
THE EFFECT OF GROWTH OPPORTUNITY AND COMPANY SIZE ON PROFITABILITY WITH COMPANY VALUE AS A MODERATING VARIABLE
This study aims to analyze the influence of growth opportunity and company size on profitability with company value as a moderating variable for food and beverage companies listed on the Indonesia Stock Exchange from 2020 to 2023. This is a quantitative study with data processed using SPSS 24. The population in this study consists of food and beverage companies that have gone public on the Indonesia Stock Exchange during the period 2020-2023. The sampling technique used is purposive sampling. There were 47 company samples in this study. This study used multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that growth opportunity has a significant negative effect on profitability. Firm size has a significant negative effect on profitability. Firm value is unable to moderate growth opportunity on profitability. Firm value is able to moderate firm size on profitability. Companies must prioritize operational efficiency, cost control, and comprehensive evaluation of every expansion plan, so that the growth achieved truly contributes positively to profitability and business sustainability.
THE EFFECT OF PROFITABILITY, COMPANY SIZE, AND POLICY DIVIDEND TO MARK COMPANY WITH CAPITAL STRUCTURE AS AN INTERVENING VARIABLE
The purpose of this study is to "analyze the influence of profitability, company size, and dividend policy on company value, along with capital structure as a mediating variable in the Consumer Goods Non-Cyclicals sector listed on the IDX for the 2018–2023 period." The study applies a quantitative approach with path analysis, and data is obtained from the annual financial reports of companies in the sector. The research findings show that the value company given influence significant by size Company performance, profitability, and dividend policy are directly or indirectly affected by capital structure. Capital structure has been shown to be a mediating variable linking the three independent variables to firm value.
THE EFFECT GREEN ACCOUNTING AND GREEN INTELLECTUAL CAPITAL ON FIRM PERFORMANCE
The study aims to empirically test the influence of green accounting and green intellectual capital on firm performance. The population in this study are Non-Cyclical Consumer sector companies that have gone public and published financial reports and sustainability reports on the Indonesia Stock Exchange in the period 2021-2024. The sample determination used a purposive sampling method. In this study, there are 117 sample companies. The results of the study indicate that green accounting has an effect on firm performance, green intellectual capital has no effect on firm performance
THE ROLE OF CAPITAL INTENSITY AS A MODERATION IN THE RELATIONSHIP BETWEEN ACCOUNTING CONVERSATISM AND SALES GROWTH ON TAX AVOIDANCE
The purpose of this study is to analyze the impact of accounting conservatism and sales growth on tax avoidance, as well as the indirect effect of accounting conservatism and sales growth on tax avoidance. The sample selection was carried out using the purposive sampling method, with a total of 205 data samples from companies in the property and real estate sector listed on the IDX during the period from 2020 to 2024. The data used in this study is secondary data obtained from annual financial statements. This research is quantitative in nature, with multiple linear regression analysis conducted using SPSS version 24 software. The results of the study indicate that both accounting conservatism and sales growth have a positive and significant impact on tax avoidance. Additionally, capital intensity has been shown to moderate the relationship between accounting conservatism and tax avoidance. However, capital intensity does not moderate the relationship between sales growth and tax avoidance.
INFLUENCE THE EFFECT OF INSTITUTIONAL OWNERSHIP ON FIRM VALUE WITH DEBT POLICY AS A MODERATING VARIABLE
This study aims to examine the effect of institutional ownership on firm value and to determine the moderating role of debt policy in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A quantitative approach was employed using multiple linear regression and Moderated Regression Analysis (MRA). The sample consists of 55 companies selected through purposive sampling based on specific criteria. The results indicate that institutional ownership has a positive and significant effect on firm value. However, debt policy does not significantly moderate the relationship between institutional ownership and firm value. This finding suggests that the positive effect of institutional ownership on firm value remains consistent regardless of the company's debt policy level. This research contributes to the corporate governance and corporate financing decision literature.
THE EFFECT OF PROFITABILITY, LEVERAGE, AND AUDIT COMMITTEE ON SUSTAINABILITY REPORT DISCLOSURE
This study aims to analyze the influence of profitability, leverage, and audit committees on sustainability report disclosures made by energy sector companies listed on the Indonesia Stock Exchange between 2018 and 2024. This is a quantitative study, with data processed using SPSS 24. The population in this study was energy sector companies listed on the Indonesia Stock Exchange between 2018 and 2024. The sample was determined using a purposive sampling method. This study shows that profitability and audit committees have no effect on sustainability report disclosure, and leverage has a positive effect on sustainability report disclosure.
Analysis of the Influence of LQ45 Company Financial Ratios on Stock Returns with Dividend Payout Ratio (DPR) as a Mediator
Fundamental analysis based on financial ratios is one way to show changes in the fluctuations in a company's stock returns. Referring to the objective of this research, which attempts to identify the relationship between financial ratios and Stock Returns using the Dividend Payout Ratio (DPR) as a mediator in companies included in the LQ45 in the 2019-2024 period. The data used in this study is secondary data from financial reports available on the IDX website. This research is a quantitative descriptive research and is processed using SPSS 29. The test results concluded that ROA significantly influences DPR, while CR and DER have no effect. Return on Assets (ROA) significantly influences stock returns, while the Current Ratio (CR) and Debt to Equity Ratio (DER) do not significantly influence stock returns. Dividend Payout Ratio (DPR) significantly influences stock returns. DPR is able to be used as a mediator for the relationship between Return on Assets (ROA) and Stock Return, however, for the relationship between CR and DER and Stock Return Dividend Payout Ratio (DPR), it is not yet able to be a mediator.
ANALYSIS OF FINANCIAL DISTRESS PREDICTION IN CONVENTIONAL BANKING COMPANIES IN INDONESIA FOR THE PERIOD 2020-2024 USING THE ALTMAN Z-SCORE MODEL
The study aims to assess the effectiveness of the Altman Z-Score model in predicting financial distress among conventional banks in Indonesia from 2020 to 2024. Financial distress refers to a situation where a financial institution faces instability, which can be an early sign of possible insolvency. The banking sector was chosen for this research because the failure of a single bank can lead to significant systemic risks. The study uses a descriptive quantitative method and relies on secondary data, specifically financial reports from 32 conventional banks listed on the Indonesia Stock Exchange. The adjusted Altman Z-Score model is used to evaluate and categorize the financial health of these banks into three categories: stable, gray zone, and vulnerable. The results indicate that the Altman Z-Score model is a dependable tool for forecasting the financial status of banks and provides useful insights for managers, investors, and regulators in making informed decisions to prevent insolvency.
The Effect of Green Accounting and Profitability on Company Value with Environmental Performance as a Moderating Variable
This study aims to examine the effect of Green Accounting and Profitability on Company Value, with Environmental Performance as a moderating variable. The research was conducted on Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. This quantitative study used secondary data from annual reports obtained from the official IDX website and company websites. Using Purposive Sampling, 84 companies were selected as samples. Data were analyzed with SPSS V.24. The results indicate that Green Accounting has no significant effect on company value, while Profitability has a significant positive effect. Environmental Performance positively moderates the effect of Green Accounting on company value but does not moderate the effect of Profitability on company value.
THE EFFECT OF DIVIDEND POLICY AND DEBT POLICY ON FIRM VALUE WITH CEO CHARACTERISTICS AS A MODERATING VARIABLE
This study aims to empirically test the effect of dividend policy and debt policy on firm value with CEO characteristics as a moderating variable in construction and building companies listed on the Indonesia Stock Exchange for the period 2020-2024. In this study, there are 29 companies in the construction and building sector in 2020-2024. Sampling using a purposive sampling technique method, so that a sample of 20 companies was obtained according to the criteria and had available data for research. Data analysis techniques used multiple linear regression analysis and moderated regression analysis. The results of this study are dividend policy has a positive and significant effect on firm value, debt policy has a negative and significant effect on firm value, CEO educational background is unable to moderate the effect between dividend policy and firm value, CEO tenure is unable to moderate the effect between dividend policy and firm value, CEO educational background is unable to moderate the effect between debt policy and firm value, CEO tenure is unable to moderate the effect between debt policy and firm value.
THE INFLUENCE OF WORKING CAPITAL AND PRODUCTION COSTS ON MSME INCOME WITH LOAN CAPITAL AS A MODERATING VARIABLE
This study aims to analyze the effect of working capital and production costs on MSME income, with loan capital as a moderating variable. The sample consisted of 120 MSME actors in Sawahan District, Madiun Regency, selected using purposive sampling. Data were collected through questionnaires and documentation. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with the help of SPSS software. The results showed that working capital has a positive and significant effect on MSME income, while production costs have a negative and significant effect. Loan capital has the most dominant positive influence and strengthens the relationship between the independent variables and MSME income.
THE EFFECT OF GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE WITH CORPORATE VALUES AS A MODERATING VARIABLE
This study's goal is to examine how corporate social responsibility and green accounting affect business performance, using company value as a moderating factor. The Indonesia Stock Exchange's LQ45 Index firms from 2019 to 2024 are the subject of the study. Purposive sampling was used to select the research sample. Moderated Regression Analysis (MRA) and multiple linear regression were used in the data analysis. The research findings indicate that although corporate social responsibility contributes to business performance, green accounting does not. Furthermore, firm value can moderate the impact of corporate social responsibility on business performance, or vice versa.
BUILDING ACCOUNTABILITY AND TRANSPARENCY FINANCIAL MANAGEMENT AS A MEASURE TO PREVENT FRAUD
The purpose of this study was to determine the level of accountability and transparency of management in fraud prevention efforts and to determine the factors that influence the effectiveness of financial management in preventing fraud and the obstacles faced in implementing accountability and transparency in financial management at the Lembah Pendawa Tourism in Pasuruan. This type of research is qualitative research. Data collection methods used were interviews, observation, and documentation studies. The results of this study indicate that (1) The level of accountability and transparency of financial management at the Lembah Pendawa Tourism is not yet fully transparent and accountable (2) Accountability and transparency of financial management in fraud prevention efforts at the Lembah Pendawa Tourism are not yet fully effective (3) Factors that influence the effectiveness of financial management are influenced by management commitment, human resource quality (HR), the strength of the internal control system, and technological support (4) Obstacles faced in implementing accountability and transparency in financial management at the Lembah Pendawa Tourism are technological limitations and fragmentation.
THE EFFECT OF PROFITABILITY AND INSTITUTIONAL OWNERSHIP TAX AVOIDANCE WITH LEVERAGEAS MODERATING VARIABLES
This study aims to analyze the effect of profitability and institutional ownership on tax avoidance, with leverage as a moderating variable, in manufacturing companies belonging to the basic and chemical industry subsectors listed on the Indonesia Stock Exchange. A total of 34 companies were selected from a population of 96 companies through a purposive sampling technique based on certain criteria. Secondary data Translated from Indonesian to English - www.onlinedoctranslator.com were obtained from the companies' annual reports and official websites and analyzed using Moderated Regression Analysis (MRA) with the help of SPSS version 24 software. The results showed that profitability and institutional ownership had a significant negative effect on tax avoidance. This means that the higher the level of profitability and institutional ownership, the lower the level of tax avoidance by the company. However, leverage was unable to moderate the relationship between profitability and tax avoidance. Conversely, leverage was shown to have a role in moderating the relationship between institutional ownership and tax avoidance.
THE INFLUENCE OF CAPITAL STRUCTURE ON EARNINGS MANAGEMENT WITH DIVIDEND POLICY AS A MODERATING VARIABLE
This research aims to determine the effect of capital structure on earnings management with dividend policy as a moderating variable in banking sector companies listed on the Indonesia Stock Exchange in 2015-2024. The data used is secondary data in the form of banking company financial reports downloaded via the website www.idx.co.id. The population of this research is all banking companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling to obtain 25 companies with a 10 year research period, resulting in a final sample of 250 company samples. This research uses simple linear analysis techniques and Moderated Regression Analysis (MRA). Data was processed using IBM SPSS Statistics 24..The research results show that capital structure has a significant positive effect on earnings management and dividend policy cannot moderate the influence of capital structure on earnings management.
IMPACT OF ASSET STRUCTURE AND BUSINESS RISK ON CAPITAL STRUCTURE WITH FIRM SIZE AS A MODERATING VARIABLE
This study investigates the influence of asset structure and business risk on capital structure, with company size acting as a moderating variable. The research was conducted on industrial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study population consisted of 56 industrial companies in Indonesia, from which a sample of 50 was selected. Using multiple linear regression analysis with the aid of the SPSS program, the results indicate that asset structure has a significant negative effect on capital structure, while business risk has a significant positive effect. The findings also reveal that company size is not able to moderate the influence of either asset structure or business risk on capital structure.
THE EFFECT OF COMPANY SIZE AND FIXED ASSET INTENSITY ON TAX AVOIDANCE WITH COMPANY AGE AS A MODERATING VARIABLE
This study aims to determine the effect of company size and fixed asset intensity on tax avoidance with company age as a moderating variable in the property and real estate sector from 2020-2024. The data used is secondary data in the form of financial reports of property and real estate companies listed on the IDX from 2020-2024, which were downloaded from the website www.idx.co.id. The population of this study consists of all property and real estate companies listed in Indonesia. The sampling technique used purposive sampling, resulting in 56 companies and 280 data. Data analysis was conducted using moderate regression analysis (MRA). Data was processed using IBM SPSS Statistics v.25. The results of the study indicate that company size does not have a significant effect on tax avoidance, and fixed asset intensity has a positive and significant effect on tax avoidance. Company age cannot moderate the effect of company size on tax avoidance. Company age can moderate the effect of fixed asset intensity on tax avoidance.
This study aims to examine the influence of Managerial Ownership, Independent Commissioners, and Audit Committees on Firm Value in the Property and Real Estate sector for the 2020-2024 period. The study sample consisted of 80 companies with a total of 305 observations after eliminating outliers. Purposive sampling was used for sample selection. Data analysis was performed using multiple linear regression using SPSS 24. This study is based on agency theory, which describes the conflict of interest between principals (shareholders) and agents (management). The test results indicate that Managerial Ownership, Independent Commissioners, and Audit Committees have no significant effect on Firm Value, and Audit Committees have a significant effect on Firm Value. It is recommended that future research include moderating or mediating variables to further develop the research.
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE AND INTELLECTUAL CAPITAL ON COMPANY VALUE WITH GREEN INNOVATION AS A MODERATING VARIABLE
This study aims to examine the influence of environmental performance and intellectual capital on company value with green innovation as a moderating variable. The population consists of 96 basic materials companies listed on the IDX. A sample of 84 companies was selected using purposive sampling. The research uses a quantitative approach with multiple linear regression analysis and Moderated Regression Analysis (MRA) via SPSS 24. The results indicate that environmental performance does not significantly affect company value, intellectual capital positively influences company value, and green innovation cannot moderate the effect of environmental performance or intellectual capital on company value.
THE INFLUENCE OF THE BOARD OF INDEPENDENT COMMISSIONERS, AUDIT COMMITTEE, AND CAPITAL STRUCTURE ON FIRM VALUE
This study aims to analyze the influence of the independent board of commissioners, audit committee, and capital structure on firm value carried out on non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange IDX in 2021-2024. This research is a quantitative research where data is processed with SPSS 24. The population in this study is consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange in 2021-2024. Sample determination using the purposive sampling method. In this study, it is shown that the independent board of commissioners, capital structure, and financial performance have a positive and significant effect on firm value, audit committees have a negative and insignificant effect on firm value.
THE EFFECT OF DEFERRED TAX EXPENSES AND POLITICAL CONNECTIONS ON EARNINGS MANAGEMENT
This study aims to analyze the influence of deferred tax expense and political connections on earnings management carried out on property & real estate sector companies listed on the Indonesia Stock Exchange in 2021-2024. This research is a quantitative research where data is processed with SPSS 24. The population in this study is a property & real estate sector company that has gone public, which is listed successively on the Indonesia Stock Exchange, and publishes annual reports and financial statements on the Indonesia Stock Exchange for the period 2021-2024. Sample determination using the purposive sampling method. In this study, there are 65 company samples. This study used multiple linear regression analysis. The results of this study show that the deferred tax expense has no effect on earnings management, while political connections have an effect on earnings management.
THE INFLUENCE OF REGIONAL ORIGINAL REVENUE AND CAPITAL EXPENDITURE ON LOCAL GOVERNMENT FINANCIAL PERFORMANCE WITH EQUALIZATION FUNDS AS A MODERATING VARIABLE
The purpose of the study was to determine the influence of capital expenditure and Regional Original Revenue (PAD) on the financial performance of local governments, with the balance fund as a moderation variable. The data of this study is sourced from the Regional Revenue and Expenditure Budget Realization Report (LAAPD) published by the Directorate General of Financial Balance, and is secondary data. The analysis methodology used is Moderated regression analysis (MRA). The findings of the study show that PAD has a positive and significant impact on regional financial performance, while capital expenditure has a significant negative impact. In addition, the balance fund has been proven to strengthen the relationship between PAD and financial performance, but it is not able to moderate the linkage between capital expenditure and regional financial performance. These findings emphasize that regions also need to be directed to be more independent in financing development through strengthening PAD and spending efficiency.
THE EFFECT OF INVESTMENT OPPORTUNITIES, ACCRUAL QUALITY AND FIRM SIZE ON CASH HOLDING WITH LEVERAGE AS A MODERATING
This study uses leverage as a moderating variable to examine how Cash Holding is impacted by Investment Opportunity Set, Accrual Quality, and Firm Size. Purposive sampling was used to gather data from 65 annual reports of real estate and property companies listed on the Indonesia Stock Exchange (IDX) for the years 2021–2024. Moderated Regression Analysis (MRA) and multiple linear regression were used in the analysis. The findings indicate that Cash Holding is positively impacted by Accrual Quality and Firm Size, but not by Investment Opportunity Set. Moreover, leverage does not mitigate the impact of firm size or investment opportunity set, but it does mitigate the effect of accrual quality on cash holding. Future researchers are advised to include other relevant variables and involve more diverse industry sectors.
Pengaruh Job Insecurity dan Monetary Rewards terhadap Happines at Work Pada Karyawan BLUD RSUD Caruban
Most of the non-permanent employees at the Caruban Regional Hospital BLUD, who are employees with contract status, have problems related to job insecurity and the provision of rewards. Referring to survey results by Katadata Insight Center and Kurious, the two highest factors that can influence happiness at work are lack of recognition and appreciation. This research aims to provide empirical evidence of the partial and simultaneous influence of job insecurity and monetary rewards on happiness at work of BLUD employees at RSUD Caruban. This study uses a quantitative approach. The research population was all contract employees, totaling 141 people. The sample size was determined using the Slovin Formula with a sampling technique using simple random sampling technique. The research instrument is a questionnaire. The data analysis technique uses multiple linear regression analysis and hypothesis testing using the t test and F test. The results of this research are: (1) Job insecurity has a negative and significant effect on happiness at work, (2) Monetary rewards have a positive and significant effect on happiness at work, (3) Job insecurity and monetary rewards have a simultaneous effect on happiness at work of BLUD employees at RSUD Caruban.
PENGARUH MOTIVASI KERJA, KOMPENSASI, DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA CV. MATAHARI PINK INSPIRATION MADIUN
Human resources (HR) are one of the most important assets in a company. This research was carried out by CV. Matahari Pink Inspiration Madiun. With the title The Influence of Work Motivation, Compensation, and Work Environment on Employee Job Satisfaction, Case Study on CV. Matahari Pink Inspiration Madiun. This research uses primary data, namely questionnaires distributed to respondents. The number of samples in this study was 73 respondents. This research uses SPSS Version 21. The results of this research show that motivation has a positive and significant influence on employee job satisfaction at CV. Matahari Pink Inspiration Madiun with a value of (0.000) < 0.05 so H1 is accepted. Matahari Pink Inspiration Madiun, positive and significant influence between compensation on employee job satisfaction at CV. Matahari Pink Inspiration Madiun with a value of (0.000) < 0.05 so that H2 is accepted, positive influence and work environment on employee job satisfaction at CV. Matahari Pink Inspiration Madiun with a value of (0.014) < 0.05 so H1 is accepted.
PENGARUH INOVASI, POSITIONING PRODUK, DAN ELECTRONIC WORD OF MOUTH TERHADAP MINAT BELI SEPEDA LISTRIK (STUDI KASUS KONSUMEN SEPEDA LISTRIK DI MAGETAN)
This study examines how electronic word-of-mouth (eWOM), product positioning, and innovation affect consumers' intentions to buy electric bicycles in Magetan Regency. Using a survey method, a quantitative approach was used, and the sample consisted of 384 respondents. An online survey was used to gather data, and structural equation modeling (SEM) with partial least squares (PLS) was used for analysis. Results reveal that whereas innovation has no discernible effect on purchase intention, eWOM and product positioning have a favorable and significant impact.. Effective product positioning strengthens consumer perception, while eWOM—through online recommendations and reviews—builds consumer trust in electric bicycles. Although product innovation does not directly influence purchase intention, this study highlights the importance of optimizing other marketing strategies to enhance consumer interest.
PENGARUH HARGA, DESAIN PRODUK, DAN CELEBRITY ENDORSEMENT TERHADAP KEPUTUSAN PEMBELIAN SEPATU SEPAK BOLA MEREK “SPECS”
This study is to provide empirical evidence regarding the Influence of Price, Product Design, and Celebrity Endorsement on the Purchase Decision of “SPECS” Brand Football Shoes (Study of “Specs” Football Shoe Users in Madiun City). This type of research is descriptive research with a quantitative approach. The sample in this study amounted to 385 respondents. The sampling method uses the purposive sampling method. Data collection in this study used a questionnaire. The data analysis technique in this study used a test tool in the form of SmartSPSS 25 software. The results of the study prove that Price has a significant effect on the Decision to Purchase Football Shoes in the Ponorogo Region influenced by Users of "Specs" Football Shoes in Madiun City, Product Design has a significant effect on the Decision to Purchase Football Shoes in the Ponorogo Region influenced by Users of "Specs" Football Shoes in Madiun City, and Celebrity Endorsement has a significant effect on the Decision to Purchase Football Shoes in the Ponorogo Region influenced by Users of "Specs" Football Shoes in Madiun City.
THE EFFECT OF LIFESTYLE AND ELECTRONIC WORD OF MOUTH ON CONSUMER DECISIONS TO USE THE E-WALLET APPLICATION “OVO” IN MADIUN
Technological developments and digitization in the financial sector have changed the way people conduct transactions, including the increased use of digital wallet applications such as OVO. The purpose of this study is to evaluate the impact of lifestyle and electronic word of mouth (E-WOM) on consumer choices in using the OVO application in Madiun. This study applies a quantitative approach through a survey. The sample size in this study is 384 people who are OVO users in Madiun. Data collection was carried out using a questionnaire, while data analysis was processed using multiple linear regression methods through statistical software. The findings from this study indicate that lifestyle has a significant positive impact on the decision to use OVO. The higher an individual's digital lifestyle, the greater the likelihood of them adopting OVO as a payment method. In addition, E-WOM also has a significant impact on usage decisions. Positive recommendations and comments from other users can increase the confidence and interest of new users to use this application. From the results of this study, companies can develop better marketing strategies based on digital communities and strengthen reward systems and loyalty programs to keep users using OVO.
THE EFFECT OF ORGANIZATIONAL CAPITAL AND FIRM VALUE ON TAX AVOIDANCE
The main objective of this study is to analyze the influence of organizational capital and firm value on tax avoidance practices in food and beverage industry companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2020. The research sample consisted of 80 companies selected using purposive sampling techniques based on certain criteria set by the researcher so that the data used was relevant to the research focus. The research approach used was a quantitative method, with multiple linear regression analysis techniques processed using SPSS version 25 software. The results of the analysis showed that the organizational capital variable did not have a significant influence on the level of tax avoidance. On the contrary, firm value was shown to have a significant negative influence on GETR, which indicates that the decrease in firm value is correlated with the increasing level of tax avoidance, so that tax burden reduction strategies tend to be carried out more by companies with lower market values.
THE ROLE OF DEBT POLICY AS A MODERATING VARIABLE IN THE INFLUENCE OF PROFITABILITY AND INVESTMENT OPPORTUNITY SET ON FIRM VALUE
This study uses debt policy as a moderating variable to gather empirical evidence about the impact of profitability and investment opportunity set on business value. This study takes a quantitative approach, which is research that analyzes numerical data that has been statistically processed. For the 2020–2024 timeframe, the companies utilized are real estate and property firms registered on the Indonesia Stock Exchange (IDX). Purposive sampling is the sample technique employed. There are 52 businesses in the real estate and property industry that fit the requirements. With the aid of IBM SPSS Statistics 24, this study makes use of multiple linear regression, traditional assumption tests, hypothesis testing, and Moderated Regression Analysis (MRA). The study's findings indicate that investment opportunity set has a significant and positive impact on firm value, profitability has a significant and negative impact on firm value, and debt policy cannot mitigate the effects of either of these factors. It is advised that future studies employ a greater variety of debt policy indicators, such as the debt-to-asset ratio, long-term debt ratio, or cash flow-based ratios, and broaden the focus of industrial sectors in order to evaluate outcomes across sectors.
ANALYSIS OF FINANCIAL MANAGEMENT OF PUNDENSARI MARKET TOURIST ATTRACTION IN GUNUNGSARI VILLAGE, MADIUN REGENCY, EAST JAVA
The research purpose was to determine the financial management analysis of the Pundensari Market tourist attraction in Gunungsari Village, Madiun Regency, East Java. The research type used descriptive evaluative with 2 informants. Data analysis included data collection, reduction, presentation, and verification. The research results: 1) planning, which has been carried out quite well in terms of making a realistic budget, monitoring income and expenses carefully, and optimizing income. 2) implementation, which has been managed quite well so have an impact: increasing regional income, supporting infrastructure development, and providing economic benefits for local communities, increasing levies, the growth of MSMEs, and improving the public services quality. 3) Administration, which has been carried out quite well by ensuring transparent and accountable financial management. 4) reporting, which has been carried out well, because it can see decision making, control, performance evaluation, and transparency. 5) Accountability, namely, has been carried out well, carried out transparently and accountably to maintain public trust in the management of the Pundensari Market tourist attraction. The management of the Pundensari Market tourist attraction must continue to improve financial management from planning, implementation, administration, reporting, and accountability by providing training for traders.
A BIBLIOMETRIC ANALYSIS OF PARTICIPATIVE LEADERSHIP STYLE, ORGANIZATIONAL CULTURE, AND WORK MOTIVATION OF STATE CIVIL APPARATUS IN EAST JAVA PROVINCE
This study aims to analyze the academic research developments on participative leadership style, organizational culture, and work motivation among State Civil Apparatus (ASN) in East Java Province through a bibliometric approach. Data were collected from Google Scholar, comprising 995 articles published between 2019 and 2025. Analysis was conducted using the Publish or Perish software and VOSviewer to map publication trends, author collaboration networks, and thematic clusters. The results show that this field is highly productive and influential, with an h-index of 51 and an average of 15.95 citations per article. Network visualizations revealed three main clusters: context-based public governance, internal organizational dynamics through culture and leadership, and crisis response with cross-sector collaboration. Temporal analysis highlights an evolution from structural government topics to a focus on organizational performance and adaptive governance. Density mapping identified core research areas as well as emerging topics such as collaborative governance and trust. Findings suggest that participative leadership and a healthy organizational culture are key factors in enhancing ASN performance. This study provides practical implications for policymakers to shift focus toward internal capacity development and strengthening stakeholder collaboration. Recommendations include the need for qualitative research and comparative studies across regions to broaden generalizability and deepen understanding of modern bureaucratic dynamics.
THE EFFECT OF COMPANY SIZE, AUDIT OPINION, AND PROFITABILITY ON AUDIT DELAY WITH AUDITOR QUALITY AS A MODERATING VARIABLE (CASE STUDY OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX IN 2021-2024)
This study aims to examine the effect of company size, audit opinion, and profitability on audit delay, with auditor quality as a moderating variable, in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. This study used a quantitative approach with purposive sampling and selected a number of companies as samples. Secondary data were obtained from audited annual reports. Data analysis was performed using multiple linear regression and moderated regression analysis (MRA). The results show that company size has a negative effect on audit delay, audit opinion has a significant effect, while profitability has no significant effect. Auditor quality does not moderate the relationship between company size and audit opinion on audit delay, but has a significant direct effect. This study provides implications for company management, auditors, investors, and regulators regarding efforts to minimize audit delay by strengthening financial reporting systems and selecting qualified auditors. Suggestions include expanding the sample scope to other sectors outside of property and real estate, adding independent variables such as company operational complexity or leverage, and using a longer research period to obtain more comprehensive results.
THE EFFECT OF LEVERAGE AND CHARACTERISTICS OF THE BOARD OF DIRECTORS ON FINANCIAL DISTRESS
This study aims to empirically examine and analyze the effect of leverage and board characteristics on financial distress. This study examined property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2021-2024. This study used secondary data from the companies' annual financial reports sourced from the IDX website and the companies' official websites. This study is a quantitative study. It employed a purposive sampling method, with a population of 284 companies. Multiple linear regression analysis was used and analyzed using SPSS version 24. The results indicate that leverage influences financial distress, and board characteristics influence financial distress
THE INFLUENCE OF CAPITAL STRUCTURE AND DIVIDEND POLICY ON COMPANY VALUE WITH INVESTMENT DECISIONS AS MODERATION (BUMN COMPANIES)
This research is motivated by the importance of company value as a measure of the success and prospects of a company which is a major concern for investors. Several variables that can influence company value are capital structure, dividend policy, and investment decisions. This type of research is quantitative with a purposive sampling technique. The sample consists of 27 state-owned companies that meet the criteria, producing 125 annual observation data. The analysis technique used is multiple linear regression and moderated regression analysis (MRA) with the help of the SPSS version 26 program. The results of this research are: 1) capital structure has a positive and significant influence on company value. 2) dividend policy has a positive and significant influence on company value. 3) Investment decisions are able to moderate the influence of capital structure on company value, but are negative. 4) Investment decisions are able to moderate the influence of dividend policy on company value but are negative.
THE EFFECT OF PROFITABILITY AND SOLVENCY ON AUDIT DELAY WITH THE REPUTATION OF THE PUBLIC ACCOUNTANT AS A MODERATING VARIABLE
This study aims to investigate the relationship between audit delay and profitability and solvency in banking companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023, using the reputation of public accounting firms (KAP) as a moderating variable. Purposive sampling was used to pick 41 companies from the 47 firms that made up the research population. Multiple linear regression analysis was used in this quantitative study, which was conducted with SPSS version 25. The findings show that audit delay is significantly impacted by profitability but not by solvency. Moreover, the association between audit delay and either profitability or solvency is not mitigated by the standing of public accounting firms.
THE INFLUENCE OF FINANCIAL LITERACY AND SOCIAL CAPITAL ON THE SUSTAINABILITY OF MSMES WITH GREEN INNOVATION AS A MODERATING VARIABLE
This study examines the influence of financial literacy and social capital on the sustainability of micro, small, and medium enterprises (MSMEs), with green innovation as a moderating factor. This study uses quantitative methods and analyzes data with Partial Least Square Structural Equation Modeling (PLS-SEM). The research findings indicate that financial literacy and social capital have a significant positive impact on the survival of MSMEs. Furthermore, green innovation has been shown to be unable to strengthen this relationship, indicating that green innovation is still not a primary focus in MSME practices and is still relatively low and has not become an integral part in building MSME sustainability through their social networks.
THE EFFECT OF FRUGAL STRATEGY AND RISK MITIGATION ON THE SUSTAINABILITY OF MSMES WITH THE USE OF TECHNOLOGY AS A MODERATING VARIABLE
This study aims to analyze the influence of frugal strategies and risk mitigation on the sustainability of MSMEs and to examine the role of information technology utilization as a moderating variable. This research approach is quantitative, using a survey method through the distribution of questionnaires to MSMEs in Madiun City, Madiun Regency, and Magetan Regency who have been operating their businesses for at least five years. Data analysis used Partial Least Squares (PLS) with the help of the SmartPLS 3 application. The results show that frugal strategy and risk mitigation have a positive and significant effect on the sustainability of MSMEs. Furthermore, the use of information technology has been shown to strengthen the relationship between frugal strategies and risk mitigation on the sustainability of MSMEs. This finding underscores the importance of frugal strategies and risk management supported by the use of information technology to ensure the sustainability of MSMEs in the digital era. This research has implications for MSMEs and the government in formulating policies that support digital transformation and business sustainability.
THE EFFECT OF PROFITABILITY, PROFIT GROWTH, LEVERAGE, AND MANAGERIAL OWNERSHIP ON PROFIT QUALITY WITH CAPITAL STRUCTURE AS A MODERATING VARIABLE
This study aims to evaluate the impact of profitability, profit growth, leverage, and managerial ownership on earnings quality, with capital structure as a moderating variable, in banking companies listed on the Indonesia Stock Exchange from 2021 to 2024. This research approach uses quantitative methods. The analyzed data is secondary data obtained from annual financial reports using a purposive sampling technique, resulting in a sample of 45 companies over the four-year study period. Multiple linear regression and Moderated Regression Analysis (MRA) were used with the help of IBM SPSS Statistics 24 software. The findings of this study indicate that profitability, profit growth, and leverage have a significant positive effect on earnings quality, while managerial ownership has a significant negative impact on earnings quality. In addition, capital structure is proven to moderate the impact of leverage on earnings quality, but fails to moderate the impact of managerial ownership.
THE EFFECT OF ESG DISCLOSURE AND INTERNAL CONTROL DISCLOSURE ON FINANCIAL PERFORMANCE
The purpose of this research is to examine how ESG disclosure and internal control disclosure affect financial performance. The quantitative techniques used were SPSS Version 24 and linear regression analysis. The study population was the financial statements, sustainability reports, and annual reports of property & real estate companies listed on the IDX for the 2021–2024 period. Purposive sampling was used to collect a sample of 68 company reports. Data analysis indicates that although internal control disclosure does not affect financial performance, ESG disclosure does. Other factors that may influence financial performance should be included in future research.
THE EFFECT OF ENVIROMENTAL, SOCIAL, AND GOVERNANCE (ESG) SCORES ON FIRM VALUE WITH FIRM SIZE MODERATING VARIABLE
This research seeks to analyze how Environmental, Social, and Governance (ESG) scores effect firm value, incorporating firm size as a moderating aspect. ESG is an crucial indicator in assessing company sustainability and social responsibility, which has more and more attracted the attention of investors and stakeholders. This research employed a quantitative technique the usage of secondary information from financial and sustainability reports of groups listed at the Indonesia inventory trade (IDX) for the period 2021–2023. The sample changed into selected the use of purposive sampling and consisted of forty five companies that met the ESG disclosure criteria based totally on Bloomberg information. company value turned into measured the usage of Tobin’s Q ratio, whilst ESG rankings were divided into three dimensions: environmental, social, and governance. statistics analysis changed into performed the usage of a couple of linear regression and Moderated Regression analysis (MRA) with SPSS model 30. The effects suggest that environmental, social, and governance scores haven't any good sized partial impact on company value. but, employer size is verified to slight the effect of governance score on firm value. these findings spotlight that effective ESG implementation calls for ok assets, that are more likely available to huge groups, consequently allowing them to gain more benefits from ESG adoption in improving firm fee.
THE EFFECT OF TOTAL ASSET TURNOVER AND GENDER DIVERSITY ON FIRM VALUE
This study aims to examine and analyze the effect of the total asset turnover ratio (TATO) and gender diversity on company value in the property sector over four years, from 2021 to 2024. The data sources used were financial reports and annual reports taken from the official website of the Indonesia Stock Exchange and the websites of each company. This research uses a quantitative approach. The population includes all companies listed on the Indonesia Stock Exchange for the 2021-2024 period. To obtain the sample, the researcher used a purposive sampling method, namely by selecting 72 companies and collecting 288 data points through multiple linear regression analysis. The data were then analyzed using SPSS version 25. The results showed that the TATO ratio had a positive impact on company value, and gender diversity also had a positive impact on company value.
THE EFFECT OF AUDITOR INDUSTRY SPECIALIZATION, AUDIT FEES, AND AUDIT OPINIONS ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE
Using company size as a moderating factor, this research looks at how tax evasion is affected by the audit industry specialization, audit fees, and audit opinion of Companies that deal with real estate and properties mentioned on the IDX between 2021 and 2024. This quantitative study used moderated regression analysis (MRA) and multiple linear regression on 65 company reports using secondary data. The findings indicate that while audit opinion has a favorable effect on tax avoidance, auditor sector specialty and audit fees have no discernible impact. Audit fees and audit opinions are moderated by firm size, but not by auditor specialization. It is recommended that future studies use more sophisticated analytical techniques and incorporate more factors.
THE INFLUENCE OF GREEN CREATIVITY AND COMPETITIVE ADVANTAGE ON COMPANY VALUE
Company value is very important because it shows the performance of a company which can influence investors' perceptions of the company. The aim of this research is to determine the influence of green creativity and competitive advantage on company value. This type of research is quantitative. This research data was obtained from the annual report of non-cyclical consumer sector companies listed on the IDX for 2021-2024. The population in this study was 135 companies. This research used a purposive sampling technique to determine the research sample and obtained 85 companies according to the specified criteria. Data analysis in this research uses descriptive analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results show that 1) Green Creativity has a positive and significant influence on company value. 2) Competitive Advantage has a positive and significant influence on company value. 3) Green Creativity and Competitive Advantage simultaneously have a positive and significant influence on company value.
THE EFFECT OF RETURN ON EQUITY AND INTELLECTUAL CAPITAL ON FIRM VALUE WITH ACCOUNTING PRUDENCE AS A MODERATING VARIABLE
This study aims to analyze the effect of return on equity and intellectual capital on firm value, with accounting prudence as a moderating variable. The research subjects were technology industry companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The method used was quantitative with a descriptive approach and moderated regression analysis (MRA). The research sample consisted of 44 companies using a purposive sampling technique. The results showed that: (1) return on equity had a positive effect on firm value, (2) intellectual capital had a positive effect on firm value, (3) accounting prudence moderated the relationship between return on equity and firm value, and (4) accounting prudence moderated the effect of intellectual capital on firm value.
THE EFFECT OF GREEN ACCOUNTING, CAPITAL STRUCTURE, AND FIRM SIZE ON FIRM VALUE WITH PROFITABILITY AS A MODERATOR
The importance of corporate value as a representation of investor viewpoints and businesses' attempts to strike a balance between managerial effectiveness and environmental responsibility is what motivates this study. Corporate value is said to be influenced by a number of factors, including firm size, finance structure, and environmental consciousness. Using a quantitative methodology and purposive sampling, the study uses a sample of 49 energy sector businesses that fit the requirements, yielding 245 yearly observations. With the aid of SPSS version 24, the data were examined using multiple linear regression and moderated regression analysis (MRA). The findings reveal that while business size and green accounting have negative effects on firm value, capital structure has a beneficial influence. Furthermore, the associations between company value and the variables of capital structure, business size, and green accounting are not substantially moderated by profitability. In light of these results, the study suggests that businesses proactively manage their environmental expenses to prevent a decline in firm value. Investors are also urged to consider the long-term advantages of green accounting alongside other non-financial and financial considerations. Deeper and more thorough insights may be obtained for future studies by broadening the sample beyond the energy industry and adding other variables, such corporate governance.
THE EFFECT OF DEBT POLICY AND PROFITABILITY ON DIVIDEND POLICY
This study aims to examine and analyze the influence of debt policy and profitability on the dividend policy of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The population used in this study consisted of 47 banking companies. The sample was drawn using a purposive sampling technique, resulting in 43 companies with four years of observation, resulting in 172 data points. However, there were outliers, resulting in 120 observations. This study employed a quantitative method obtained from financial reports accessed through the official website of the Indonesia Stock Exchange. The analysis tool used was SPSS version 25. The results showed that debt policy (X1) had a negative but insignificant effect on dividend policy, and profitability had a positive effect on dividend policy.
THE EFFECT OF INVESTMENT OPPORTUNITY SET (IOS) ON FIRM VALUE WITH PROFITABILITY AND CAPITAL STRUCTURE AS MODERATING VARIABLES
This research investigates the influence of the Investment Opportunity Set (IOS) on firm value, with profitability and capital structure serving as moderating variables. The study focuses on food and beverage companies listed on the Indonesia Stock Exchange between 2019 and 2023, utilizing 210 annual observations. IOS is proxied by CAPBVA, firm value by PBV, profitability by ROA, and capital structure by DER. The analysis employs multiple linear regression and moderated regression analysis (MRA). The findings reveal that IOS has a positive and significant effect on firm value, and this relationship is strengthened by profitability and capital structure. These results align with signaling and trade-off theories, indicating that investment opportunities gain stronger market responses when accompanied by high profitability and an optimal capital structure. The study enriches the financial literature and offers practical implications for managers and investors.
THE INFLUENCE OF CAPITAL STRUCTURE, MANAGERIAL OWNERSHIP AND TAX AVOIDANCE ON FIRM VALUE WITH PROFITABILITY AS A MODERATING VARIABLE
This objective of this research is to examine the effects of capital structure, managerial ownership, and tax avoidance on firm value, using profitability as a moderating variable. The focus of the research is on property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The approach used for the study is quantitative. The sample was selected via purposive sampling, and the data were examined through descriptive statistics, classical assumption assessments, multiple linear regression, and moderated regression analysis (MRA). The findings indicate that capital structure and management equity negatively impact firm value, whereas tax avoidance positively influences firm value. Moreover, profitability might influence the link between capital structure and managerial ownership concerning firm value, but it does not affect the relationship between tax avoidance and firm value.
THE EFFECT OF DEBT POLICY AND BUSINESS RISK ON FIRM VALUE WITH DIVIDEND POLICY AS A MODERATING VARIABLE
This study aims to analyze the effect of debt policy and business risk on firm value with dividend policy as a moderatingvariable. The research object is property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the2020–2023 period. The method used is quantitative with a descriptive approach and moderated regression analysis (MRA). The sample consisted of 52 companies selected using purposive sampling. The results show that: (1) debt policypositively affects firm value, (2) business risk does not affect firm value, (3) dividend policy is able to moderate the relationship between debt policy and firm value (4) dividend policy positively moderates the effect of business risk on firm value.
THE EFFECT OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) ON FINANCIAL PERFORMANCE WITH COMPANY SIZE AS A MODERATING VARIABLE
This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on firm financial performance with firm size as a moderating variable. A quantitative approach was employed using a sample of companies listed on the Indonesia Stock Exchange during the observation period. Data were collected from annual and sustainability reports and analyzed through multiple regression with an interaction test. The findings reveal that ESG has a positive impact on financial performance, as reflected in profitability ratios. However, firm size as a moderating variable indicates that only large firms are able to optimize ESG implementation to improve financial outcomes. These results suggest that the larger the firm, the more effective ESG practices are in enhancing corporate value and competitiveness. This study suggests that small and medium-sized firms should also adopt sustainable ESG practices to improve financial performance while providing long-term benefits for stakeholders.
THE EFFECT OF COMPETITIVE ADVANTAGE AND DEBT POLICY ON COMPANY VALUE
This study aims to examine the influence of Competitive Advantage and Debt Policy on Company Value in the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The research method used is a quantitative approach with multiple linear regression analysis techniques. Research data is obtained through the company's financial statements published on the IDX. The results of the study show that Competitive Advantage has a positive and significant effect on Company Value, which means that the higher the competitive advantage, the higher the company's value. On the other hand, the Debt Policy has a negative and significant effect on the Company's Value, so that the higher the level of debt use, the lower the company's value. Thus, this study emphasizes the importance of strategies to increase competitive advantage and manage the right capital structure in an effort to maximize company value.
THE EFFECT OF COMPETITIVE ADVANTAGE ON FIRM VALUE
This research aim unuruk Researching impact Competitive Advantage to Firm Value in the sector Consumer Cyclicals listed on the Indonesia Stock Exchange (IDX) during period 2021 – 2024. The methodology applied is quantitative with approach associative casual . Sample in studies This covering 60 companies with a total of 161 observation data after through the outlier filtering process . The data used diabolism from report annual and reports financial data released on the official BEI website as well as page company , then analyzed through regression line simple with SPSS version 24 assistance . Friends of study This show that Competitive Advantage has significant negative impacts towards Firm Value with level significant of 0.050. On the other hand , the coefficient determination (R 2 ) shows that Competitive Advantage no Can considered as the only determining factor Firm Value in the sector Consumer Ciclycals . implications from results study This is the need company For strengthen other elements such as performance finance , corporate governance , and management risk use can increase Firm Value with more optimal.
THE INFLUENCE OF COMPANY GROWTH AND INVESTMENT OPPORTUNITIES ON DIVIDEND POLICY
This study aims to examine the impact of company growth and investment opportunities on dividend policy. The study was conducted on companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange during the 2021-2023 period. The population studied was 125 companies in the non-cyclical consumer sector. Of these, 70 companies were selected as samples using a purposive sampling technique. The methodology used in this study was a quantitative approach with multiple linear regression analysis using SPSS version 24. The findings of this study indicate that company growth has no impact on dividend policy, while investment opportunities have a significant positive effect on dividend policy.
THE INFLUENCE CONSERVATISM ACCOUNTING, MANAGERIAL OWNERSHIP AND AUDIT QUALITY ON TAX AVOIDANCE
This study aims to examine the effect of accounting conservatism, managerial ownership, and audit quality on tax avoidance, with firm size and leverage as control variables, in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019–2024 period. Using a quantitative approach and purposive sampling method, a total of 184 observations were obtained after removing outliers. The data were analyzed using multiple linear regression with SPSS 25, revealing that accounting conservatism and audit quality have a significant negative effect on tax avoidance, whereas managerial ownership has no significant effect. These findings highlight the role of accounting conservatism and high-quality auditors in curbing aggressive tax practices. Future research is suggested to broaden the scope to other sectors, incorporate additional relevant variables, and employ varied tax avoidance measurement methods.
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG
The purpose of this study is to examine how audit report lag is impacted by firm size and profitability in food and beverage companies that are listed on the Indonesia Stock Exchange between 2019 and 2024. Annual reports and audited financial statements provided the research data, and purposive selection was used to choose a sample of 80 businesses. Multiple linear regression with t-tests was used to analyze the data and look for partial effects. The findings show that audit report lag is significantly impacted negatively by firm size and profitability. This suggests that bigger, more successful businesses typically file their financial statements on time.
THE EFFECT OF FIRM PERFORMANCE AND BOARD SIZE ON FIRM VALUE
This research aims to examine the influence of Firm Performance and Board Size on Firm Value in companies operating within the Consumer Non-Cyclical sector during the 2021–2024 period. A total of 81 companies were selected as the sample, resulting in 325 observations after eliminating outliers. The sample was chosen using a purposive sampling technique. The data analysis was conducted using multiple linear regression in SPSS version 25. This study is based on stakeholder theory, which highlights the possible conflicts of interest between shareholders and management, as well as the essential role of corporate governance in optimizing firm value. The results indicate that both Firm Performance and Board Size significantly impact Firm Value. These findings highlight that corporate performance and board composition are key determinants in enhancing firm value, particularly in the Consumer Non-Cyclical sector. For subsequent studies, it is suggested to incorporate a Corporate Social Responsibility (CSR) variable to broaden the research model and examine its potential role as a mediator or moderator in the relationship between Firm Performance, Board Size, and Firm Value.
INFLUENCE AUDITOR CHANGE AND COMPLEXITY OPERATION AGAINST AUDIT DELAY MODERATED WITH AUDIT FEE
This study aims to examine the effect of Auditor Change and Operational Complexity on Audit Delay, as well as the role of Audit Fee as a moderating variable in this relationship. Audit delay refers to the time lag between the fiscal year-end date and the issuance date of the audit report, which can reduce the relevance and timeliness of financial information for its users. The research sample consists of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The data used are secondary data obtained from annual reports and audited financial statements. The analytical methods employed are multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that auditor change and operational complexity have a significant effect on audit delay. Furthermore, Audit Fee is proven to moderate the relationship between Auditor Change and Audit Delay, but does not moderate the relationship between Operational Complexity and Audit Delay. These findings provide important implications for company management, auditors, and regulators to improve audit efficiency and the timeliness of financial reporting.
THE INFLUENCE OF SUSTAINABILITY REPORT AND GREEN INNOVATION ON FIRM VALUE
This study aims to examine the effect of sustainability report and green innovation on firm value. The research was conducted on companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The research population consists of 129 consumer non-cyclical companies, and purposive sampling was used to determine the sample. The research method employed is quantitative, using multiple linear regression analysis and Moderated Regression Analysis (MRA) with the assistance of SPSS 26. The results of this study indicate that the sustainability report has a significant positive effect on firm value, green innovation has no effect on firm value.
THE EFFECT OF FINANCIAL PERFORMANCE, ENVIRONMENTAL PERFORMANCE, AND GREEN ACCOUNTING ON FIRM VALUE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATING VARIABLE
The purpose of this study was to determine the effect of financial performance, environmental performance, and green accounting on firm value, with corporate social responsibility as a moderating variable. The sample in this study were 44 consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020–2024xperiod. The research method usedxisxquantitativexapproachxwith secondary data collection techniques. Thexanalytical methods used is multiple linear regression and moderated regression analysis (MRA) with SPSS 25. The results of this study indicate that financial performance and green accounting has effect on firm value, while environmental performance has no effect on firm value. Corporate social responsibility is unable to moderate the effect of financial performance and green accounting on firm value, while corporate social responsibility is able to moderate the effect of environmental performance on firm value.
THE INFLUENCE OF GREEN SUPPLY CHAIN MANAGEMENT AND GREEN INNOVATION ON COMPETITIVE ADVANTAGE
This research aims to examine and analyze the influence of green supply chain management and green innovation on competitive advantage in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study used a quantitative approach with purposive sampling, resulting in 353 observational data after outlier processing. Multiple linear regression results indicate that green supply chain management influences competitive advantage, while green innovation does not.
PENGARUH RISIKO PASAR DAN RISIKO LIKUIDITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA BANK UMUM SWASTA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022
The purpose of this study was to determine whether there is an effect of market risk and liquidity risk on the company's financial performance at Private Commercial Banks listed on the Indonesia Stock Exchange for the 2018-2022 Period. The research sample was 170 observation samples. This study uses purposive sampling method (purposive or judgment sampling). The analysis methods used in this study are testing instrument requirements, testing analytical requirements for multiple regression, testing classical assumption regression analysis requirements, and testing hypotheses with simultaneous tests (F-test), partial tests (T-test) using SPSS software. The results of this study market risk have a positive and significant effect on financial performance. Liquidity risk has no significant effect on financial performance, market risk and liquidity risk simultaneously have a significant and positive effect on financial performance..
PENGARUH KUALITAS PRODUK, HARGA, ELECTRONIC WORD OF MOUTH DAN GAYA HIDUP TERHADAP KEPUTUSAN PEMBELIAN PRODUK MOTOR LISTRIK DI KOTA MADIUN
This study aims to identify the effect of product quality, price, electronic word of mouth and lifestyle on purchasing decisions on electric motorcycle products in Madiun City. The population of this study consists of consumers who have purchased electric motorcycle products who live in Madiun City. The method used in this research is quantitative with purposive sampling technique involving 384 respondents as samples. The data was analyzed using SmartPLS software. The results of this study reveal that product quality has a positive and significant effect on purchasing decisions, price has a positive and significant effect on purchasing decisions, electronic word of mouth has a positive and significant effect on purchasing decisions, and lifestyle has a positive and significant effect on purchasing decisions.
PENGARUH MOTIVASI, SIKAP KERJA, HUBUNGAN ANTAR REKAN KERJA DAN KEPUASAN KERJA TERHADAP LOYALITAS KERJA KARYAWAN PADA RAMAYANA PRIME MADIUN
This research aims to determine the influence of motivation, work attitudes, relationships between colleagues and job satisfaction on employee work loyalty at Ramayana Prime Madiun. The type of research used in this research is a quantitative approach. The research uses multiple linear regression techniques. Sampling used Purposive Sampling technique. The sample used was 78 respondents. Based on statistical test results, it shows that partially motivation has a positive and significant effect on employee loyalty, partially work attitude has a positive and significant effect on employee loyalty, partially relationships between colleagues have a positive and significant effect on employee loyalty and partially job satisfaction has a positive and significant effect on employee loyalty.
PENGARUH SELF EFFICACY DAN PSYCHOLOGICAL CAPITAL TERHADAP PRESTASI KERJA DENGAN MOTIVASI INTRINSIK SEBAGAI VARIABEL MEDIASI
The purpose of this study was to determine whether there is an influence of Self-Efficacy, and Psychological Capital on Work Performance. As well as the indirect influence of Self-Efficacy, and Psychological Capital on Work Performance through Intrinsic Motivation as a mediating variable. This research was conducted at PT. Hebe Beauty Style. The sample of this study was 64 respondents. This research is included in the quantitative approach with the SEM-PLS method. Data analysis was carried out using the help of SmartPLS 4 software. The results of this study are Self-Efficacy influences Intrinsic Motivation, Psychological Capital influences Intrinsic Motivation, Self-Efficacy does not influence Work Performance, Self-Efficacy and Psychological Capital have an indirect influence on Work Performance.
THE EFFECT OF PROFITABILITY ON TAX AGGRESSIVENESS OF NON-PRIMARY CONSUMER COMPANIES LISTED ON THE IDX
Abstrak Penelitian ini bertujuan untuk mengatahui pengaruh profitabilitas yang diukur dengan Return On Asset (ROA) terhadap agresivitas pajak yang diukurdenganEffective Tax Rate (ETR). Populasi yang digunakan dalam penelitian ini adalah laporan keuangan dan laporan tahunan perusahaan sektor barang konsumen non-primer yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2024. Teknik pengambilan sampel pada penelitian ini menggunakan metode purposive sampling dan diperoleh sampel sebanyak 298 data dengan 60 data outlier. Penelitian ini merupakan penelitian kuantitatif dengan data sekunder dan diolah menggunakan aplikasi SPSS versi 25. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa profitabilitas memiliki pengaruh negatif dan signifikan terhadapETRsebagai proksi agresivitas pajak.Bagi peneliti selanjutnya disarankan untuk meneliti variabel independen lain yang mungkin mempengaruhi agresivitas pajak. Kata Kunci:Profitabilitas, Leverage, Agresivitas Pajak Abstract This study aims to determine the effect of profitability, as measured by Return on Assets (ROA), on tax aggressiveness, as measured by the Effective Tax Rate (ETR). The population used in this study is the financial statements and annual reports of non-primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. The sampling technique employed in this study is purposive sampling, resulting in a total of 298 data points, with 60 identified as outliers. This is a quantitative study utilizing secondary data, which was processed using SPSS version 25. The data analysis technique used in this research is simple linear regression analysis. The research results show that profitability has a negative and significant effect on the ETR as a proxy for tax aggressiveness. For future researchers, it is recommended to explore other independent variables that may influence tax aggressiveness. Keywords: Profitability, Leverage, Tax Aggressiveness
CORPORATE RISK AND AUDIT QUALITY ON TAX AVOIDANCE
Abstrak Pajak merupakan sumber pendapatan negara yang digunakan untuk pembangunan infrastruktur. Penelitian ini bertujuan untuk menguji apakah risiko perusahaan dan kualitas audit berpengaruh terhadap tax avoidance. Teori yang digunakan dalam penelitian ini adalah teori perilaku yang direncanakan. Penelitian ini menggunakan sampel perusahaan sektor perkebunan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2024. Total sampel yang digunakan dalam penelitian ini adalah 102 perusahaan dengan menggunakan metode purposive sampling. Pengolahan data menggunakan SPSS versi 25 dengan regresi linier berganda. Hasil yang diperoleh menunjukkan risiko perusahaan dan kualitas audit berpengaruh terhadap tax avoidance. Kata Kunci: Risiko Perusahaan, Kualitas Audit, Tax Avoidance Abstract Taxes are a source of state revenue used for infrastructure development. This study aims to examine whether corporate risk and audit quality influence tax avoidance. The theory used in this study is planned behavior theory. This study uses a sample of plantation sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2024. The total sample used in this study is 102 companies using purposive sampling. Data processing uses SPSS version 25 with multiple linear regression. The results obtained indicate that corporate risk and audit quality influence tax avoidance. Keywords: Corporate Risk, Audit Quality, Tax Avoidance
THE INFLUENCE OF RECRUITMENT AND CAREER PATH DEVELOPMENT ON EMPLOYEE JOB SATISFACTION AT PT REFINDO INTISELARAS INDONESIA
Abstract The aim of this research is to determine the influence of recruitment and career path development on employee job satisfaction at PT. Refindo Intiselaras Indonesia. This research uses a quantitative approach with a causal associative type of research, which aims to determine the influence of two independent variables on one dependent variable. The population in this study were all employees who worked at PT. Refindo Intiselaras Indonesia, which is located at Jl. Basuki Rahmad No. 5, Sukosari, District. Kartoharjo, Madiun City, East Java. The sampling technique used was a saturated sampling technique (total sampling) with a sample size of 97 respondents. The data collection method used in this research is the questionnaire method. The research instrument used in this research is linear regression analysis. The research results show that: 1) partially the recruitment variable (X1) has a positive and significant influence on employee job satisfaction at PT. Refindo Intiselaras Indonesia, so the first hypothesis is accepted; 2) partially the career path development variable (X2) has a positive and significant influence on employee job satisfaction at PT. Refindo Intiselaras Indonesia, so the second hypothesis is accepted; 3) there is a positive and significant influence of recruitment and career path development on employee job satisfaction at PT. Refindo Intiselaras Indonesia, so the third hypothesis is accepted. Keywords: Career Path Development, Employee Job Satisfaction, Recruitment
THE EFFECT OF LEVERAGE, LIQUIDITY, AND PROFITABILITY ON THE VALUE OF COMPANIES IN THE MARINE TRANSPORTATION SUB-SECTOR ON THE IDX FOR THE 2019–2022 PERIOD
Abstract Firm value reflects shareholder wealth and investor expectations. This study aims to examine the effect of leverage, liquidity, and profitability on firm value of shipping subsector companies listed on the Indonesia Stock Exchange for the 2019–2022 period. The research employed a quantitative method with multiple linear regression analysis. The population comprised shipping companies listed on the IDX, and purposive sampling yielded 68 observations. The results show that leverage, liquidity, and profitability each have a significant positive effect on firm value. Thus, sound financial performance serves as a positive signal to investors and enhances firm value. Keywords: Leverage, LIquidity, Profitability, Frm Value
THE EFFECT OF BRAND IMAGE, PRODUCT VARIATION, LIFESTYLE AND PRICE ON PURCHASING DECISIONS AT JANJI JIWA COFFEE SHOP AMONG GENERATION Z IN MADIUN CITY
Abstract Study This aim For For prove in a way empirical about Influence Brand Image, Variation Product , Lifestyle and Price on Purchasing Decisions At the Janji Jiwa Coffee Shop, Generation Z is Being Focused on the Research in Madiun City. This is study quantitative with amount sample as many as 384 respondents. The sampling method sample that is use sample lemeshow. Data retrieval using questionnaire with distribution via Google Form. Data analysis techniques using test equipment in the form of IBM SPSS ( Statistical Package for the Social Sciences ) Software Version 25. Research results This show that Brand inage influential to Decisions at Janji Jiwa Coffee Shop on Generation Z in the city Madiun. Variations product influential to Decisions at Janji Jiwa Coffee Shop on Generation Z in the city Madiun. Lifestyle is not influential to Decisions at Janji Jiwa Coffee Shop on Generation Z in the city Madiun . Prices are not influential to Decisions at Janji Jiwa Coffee Shop on Generation Z in Madiun City. Keywords : Brand Image , Variation Products , Lifestyle , Prices and Purchasing Decisions
THE INFLUENCE OF MENU VARIATIONS, STORE ATMOSPHERE AND SOCIAL MEDIA PROMOTION ON PURCHASE DECISIONS FOR VISITORS TO CAPING GUNUNG, WARUNG SYAM MADIUN
Abstract Penelitian ini bertujuan untuk menganalisis pengaruh variasi menu, store atmosphere dan promosi media sosial terhadap keputusan pembelian pada pengunjung Caping Gunung, Warung Syam Madiun. Penelitian ini merupakan penelitian kuantitatif dengan jumlah sampel sebanyak 384 orang. Metode pengambilan sampel yaitu menggunakan sempel lemeshow. Pengambilan data menggunakan kuesioner dengan penyebaran melalui google form. Teknik analisis data menggunakan alat uji berupa spss. Hasil penelitian menunjukkan bahwa Variasi Menu, Store Atmosphere, dan Promosi Media Sosial berpengaruh positif dan signifikan terhadap Keputusan Pembelian pada pengunjung Caping Gunung, Warung Syam Madiun Kata Kunci : Variasi Menu, Store Atmosphere, Promosi Media Sosial dan Keputusan Pembelian Abstract This study aims to empirically prove the influence of destination image, price, location, facilities and electronic word of mouth the intention to revisit Genilangit Park. This study is a quantitative study with a sample of 384 people. The sampling method uses a lemeshow sample. Data collection uses a questionnaire distributed through Google Form. Data analysis techniques use SPSS testing tools. The results of this study indicate that destination image, facilities and Electronic Word of Mouthinfluence the intention to revisit. While price and location do not have a significant effect on the intention to revisit. Keywords: Destination Image, Price, Location, Facilities, Electronic Word of Mouth and Revisit Intention.
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND AFTER THE COVID-19 PANDEMIC OF FOOD AND BEVERAGE SUB-SECTOR COMPANIES
Abstrak Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018–2023, khususnya sebelum, saat, dan sesudah pandemi Covid-19. Sampel penelitian mencakup 23 perusahaan dengan total 138 observasi data. Variabel yang digunakan meliputi profitabilitas (ROA, NPM), likuiditas (CR), solvabilitas (DER), dan aktivitas (TATO). Uji normalitas Shapiro- Wilk menunjukkan bahwa seluruh data tidak berdistribusi normal, sehingga pengujian hipotesis menggunakan Wilcoxon Signed Rank Test. Hasil penelitian menunjukkan bahwa seluruh variabel tidak mengalami perbedaan signifikan antara periode sebelum–saat maupun saat–sesudah pandemi. Temuan ini mengindikasikan bahwa meskipun pandemi memberikan tekanan pada sektor food and beverage, perusahaan mampu mempertahankan stabilitas fundamental keuangan melalui strategi adaptif, seperti digitalisasi pemasaran, efisiensi biaya, serta inovasi produk. Kata Kunci: kinerja keuangan, food and beverage, pandemi Covid-19, Wilcoxon Signed Rank Test Abstract This study aims to analyze the differences in financial performance of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2023, specifically before, during, and after the Covid-19 pandemic. The research sample consists of 23 companies with a total of 138 observations. The variables examined include profitability (ROA, NPM), liquidity (CR), solvency (DER), and activity (TATO). The Shapiro-Wilk normality test indicated that all data were not normally distributed; therefore, the Wilcoxon Signed Rank Test was employed to test the hypotheses. The results reveal that there are no statistically significant differences in all variables between the pre-pandemic, during-pandemic, and post-pandemic periods. These findings suggest that, despite the pressures brought by the pandemic, companies in the food and beverage sector were able to maintain financial stability through adaptive strategies such as digital marketing, cost efficiency, and product innovation. Keywords: financial performance, food and beverage, Covid-19 pandemic, Wilcoxon Signed Rank Test
THE EFFECT OF PRICE, SOCIAL MEDIA MARKETING, CELEBRITY ENDORSERS AND ONLINE CUSTOMER REVIEWS ON REPURCHASE INTEREST
Abstrak Tujuan dari penelitian ini yaitu untuk menganalisis pengaruh harga, social media marketing, celebrity endorser dan online customer review terhadap minat beli ulang Roti Gembong Gamon Madiun. Dalam penelitian ini, populasi yang digunakan adalah konsumen yang telah melakukan pembelian Roti Gembong Gamon minimal 2 (dua) kali. Jumlah responden sebanyak 384 orang dengan menggunakan rumus lemeshow dikarenakan tidak diketahui secara pasti jumlah konsumen Roti Gembong Gamon di Madiun. Hasil penelitian ini menyatakan bahwa harga tidak berpengaruh signifikan terhadap minat beli ulang Roti Gembong Gamon Madiun. Social Media Marketing, Celebrity Endorser dan Online Customer Review berpengaruh positif dan signifikan terhadap minat beli ulang Roti Gembong Gamon Madiun. Kata Kunci: Harga, Social Media Marketing, Celebrity Endorser, Online Costumer Review, Minat Beli Ulang. Abstract The purpose of this study is to analyze the effect of price, social media marketing, celebrity endorser and online customer review on repurchase intention of Roti Gembong Gamon Madiun. In this study, the population used is consumers who have purchased Roti Gembong Gamon at least 2 (two) times. The number of respondents was 384 people using the lemeshow formula because the exact number of Roti Gembong Gamon consumers in Madiun is unknown. . The results of this study state that price does not have a significant effect on repurchase intention of Roti Gembong Gamon Madiun. Social Media Marketing, Celebrity Endorser and Online Customer Review has a positive and significant effect on repurchase intention of Roti Gembong Gamon Madiun. Keywords: : Price, Social Media Marketing, Clebrity Endorser, Online Customer Review, Repurchase Intention.
THE EFFECT OF FINANCIAL INCLUSION, PAYMENT DIGITALIZATION, AND FINANCIAL MANAGEMENT ON THE INCOME OF MSME ACTORS (MICRO, SMALL, AND MEDIUM ENTERPRISES) IN MANGUHARJO DISTRICT, MADIUN CITY
Abstrak Usaha Mikro Kecil dan Menengah (UMKM) memegang peranan krusial dalam perekonomian Indonesia, menyumbang sekitar 60,3% terhadap Produk Domestik Bruto (PDB) dan menyediakan lebih dari 97% lapangan kerja di sektor swasta(Sungkawati et al., 2016). Penelitian ini dilakukan pada pelaku UMKM di Kecamatan Mangunharjo Kota Madiun. Penelitian ini menggunakan data primer yaitu kuesioner yang disebar kepada responden. Jumlah sampel dalam penelitian ini adalah 130 responden. Penelitian ini menggunakan SPSS Versi 21. Hasil Penelitian Inklusi keuangan terbukti berpengaruh terhadap pendapatan UMKM di Kecamatan Manguharjo Kota Madiun dengan t hitung 6,154 dengan t tabel sebesar 1,9785, serta koefisien sig = 0.000 < 0.05. Digitalisasi pembayaran terbukti berpengaruh terhadap pendapatan UMKM di Kecamatan Manguharjo Kota Madiun dengan t hitung 6,541 dengan t tabel sebesar 1,9785, serta koefisien sig = 0.000 < 0.05. Manajemen keuangan terbukti berpengaruh terhadap pendapatan UMKM di Kecamatan Manguharjo Kota Madiun dengan t hitung 3,066 dengan t tabel sebesar 1,9785, serta koefisien sig = 0.003< 0.05. Inklusi keuangan, digitalisasi pembayaran, dan manajemen keuangan terbukti berpengaruh secara simultan terhadap pendapatan UMKM di Kecamatan Manguharjo Kota Madiun dengan koefisien sig = 0.000< 0.05. Kata Kunci: Inklusi Keuangan, UMKM, Digitalisasi Pembayaran. Abstract Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia's economy, contributing approximately 60.3% to the Gross Domestic Product (GDP) and providing over 97% of private-sector jobs (Sungkawati et al., 2016). This study was conducted among MSMEs in Manguharjo Subdistrict, Madiun City. This study utilized primary data in the form of questionnaires distributed to respondents. The sample size for this study was 130 respondents. The study employed SPSS Version 21. The results of the financial inclusion study showed a significant effect on the income of MSMEs in Manguharjo District, Madiun City, with a t-value of 6.154 and a t-table value of 1.9785, as well as a coefficient of sig = 0.000 < 0.05. Digitalisasi pembayarans have been proven to influence the income of SMEs in Manguharjo Subdistrict, Madiun City, with a calculated t-value of 6.541 and a table t-value of 1.9785, along with a significance coefficient of sig = 0.000 < 0.05. Financial management has been proven to influence the income of MSMEs in Manguharjo District, Madiun City, with a t-value of 3.066, a critical t-value of 1.9785, and a significance coefficient of 0.003 < 0.05. Financial inclusion, digitalisasi pembayarans, and financial management have been proven to simultaneously influence the income of MSMEs in Manguharjo District, Madiun City, with a significance coefficient of 0.000 < 0.05. Keywords: Financial Inclusion, MSMEs, Digitalisasi pembayaran
THE INFLUENCE OF BRAND AWARENESS, PROMOTION, AND PERCEPTION OF PRODUCT QUALITY ON THE PURCHASE INTENT OF YOIKI PACKAGED DRINKING WATER
Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh brand awareness, promosi, dan persepsi kualitas produk terhadap minat beli konsumen terhadap produk Air Minum Dalam Kemasan (AMDK) Yoiki. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah seluruh konsumen AMDK Yoiki di Kabupaten Madiun dengan jumlah sampel sebanyak 385 responden yang dipilih menggunakan teknik purposive sampling. Teknik pengumpulan data dilakukan dengan penyebaran kuesioner, dan analisis data menggunakan uji validitas, reliabilitas, regresi linier berganda, uji t, uji F, serta koefisien determinasi dengan bantuan program SPSS versi 25. Hasil penelitian menunjukkan bahwa secara parsial brand awareness, promosi, dan persepsi kualitas produk berpengaruh positif dan signifikan terhadap minat beli. Secara simultan, ketiga variabel tersebut juga berpengaruh signifikan terhadap minat beli konsumen. Temuan ini menunjukkan bahwa strategi pemasaran yang mencakup penguatan kesadaran merek, peningkatan promosi, dan pengelolaan persepsi kualitas produk secara terpadu sangat penting dalam mendorong minat beli terhadap produk AMDK Yoiki. Kata kunci: Brand awareness, Promosi, Persepsi Kualitas Produk, Minat Beli, AMDK Yoiki Abstract This study aims to examine the influence of brand awareness, promotion, and perceived product quality on consumer purchase intention toward Yoiki bottled drinking water (AMDK). The research adopts a quantitative approach with an associative research type. The population includes all Yoiki AMDK consumers in Madiun Regency, with a sample of 385 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using validity and reliability tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination, assisted by SPSS version 25. The results show that partially, brand awareness, promotion, and perceived product quality have a positive and significant effect on purchase intention. Simultaneously, the three variables also have a significant effect on consumer purchase intention. These findings indicate that an integrated marketing strategy encompassing strong brand awareness, effective promotion, and managed product quality perception plays an essential role in stimulating purchase intention toward Yoiki bottled drinking water. Keywords: Brand awareness, Promotion, Perceived Product Quality, Purchase Intention, Yoiki Bottled Water
THE INFLUENCE OF WORK LIFE BALANCE AND BURNOUT ON EMPLOYEE WELLBEING
Abstrak Tujuan penelitian ini adalah untuk mengetahui bagaimana kelelahan kerja dan keseimbangan kehidupan kerja memengaruhi kesejahteraan staf Aranet Wifi. Sampel jenuh dan metodologi penelitian kuantitatif digunakan. Sebanyak tujuh puluh empat responden, yang semuanya karyawan Aranet Wifi, menjadi sampel. Perangkat lunak SPSS digunakan dalam metode analisis data. Analisis data dilakukan melalui regresi linier berganda, uji validitas, uji reliabilitas, uji hipotesis (uji-t, koefisien determinasi), dan uji asumsi tradisional (uji normalitas, multikorelasi, dan heteroskedastisitas). Temuan menunjukkan bahwa meskipun kelelahan kerja memiliki dampak yang baik dan substansial terhadap kesejahteraan karyawan, keseimbangan kehidupan kerja juga memiliki dampak yang positif dan signifikan. Kata Kunci : Work Life Balance, Burnout, Employee Wellbeing. Abstract The purpose of this study is to ascertain how burnout and work-life balance affect Aranet Wifi staff' well-being. A saturated sample and a quantitative research methodology are employed. Seventy-four respondents, all Aranet Wifi employees, made up the sample. SPSS software was utilized in the data analysis method. Through multiple linear regression, validity tests, reliability tests, hypothesis testing (t-test, coefficient of determination), and traditional assumption tests (normality, multicorrelation, and heteroscedasticity tests). The findings indicate that while burnout has a good and substantial impact on employee well-being, work-life balance has a positive and significant impact as well. Keywords: Work Life Balance, Burnout, Employee Wellbeing.
THE EFFECT OF PRODUCT QUALITY, PRICE AND ONLINE PROMOTION ON CONSUMER REPURCHASE INTEREST AT SPD JAYA SANGKAR MAGETAN
Abstrak Penelitian ini bertujuan guna menganalisis pengaruh kualitas produk, harga, dan promosi online terhadap minat beli Kembali konsumen pada SPD Jaya Sangkar, sebuah home industry yang memproduksi sangkar burung di Kabupaten Magetan. Variabel independen dalam penelitian ini adalah kualitas produk (X1), harga (X2), dan promosi online (X3), sedangkan variabel dependen adalah minat beli Kembali (Y). Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwasanya kualitas produk, harga dan promosi online berpengaruh positif dan signifikan terhadap minat beli Kembali. SPD Jaya Sangkar disarankan guna terus mempertahankan dan meningkatkan kualitas produknya serta mengembangkan strategi promosi dan penetapan harga guna meningkatkan minat beli Kembali konsumen di tengah persaingan pasar yang ketat. Kata Kunci : Kualitas Produk, Harga, Mina Beli Kembali,SPD Jaya Sangkar. Abstract This study aims to analyze the influence of product quality, price, and online promotions on consumer repurchase intention at SPD Jaya Sangkar, a home industry producing bird cages in Magetan Regency. The independent variables in this study are product quality (X1), price (X2), and online promotions (X3), while the dependent variable is repurchase intention (Y). This study used a quantitative approach with a survey method through questionnaire distribution. The data analysis technique used was multiple linear regression with the help of SPSS. The results show that product quality, price, and online promotions have a positive and significant effect on repurchase intention. SPD Jaya Sangkar is advised to continue maintaining and improving its product quality and developing promotional and pricing strategies to increase consumer repurchase intention amidst intense market competition. Keywords: Product Quality, Price, Repurchase Intention, SPD Jaya Sangkar.
THE EFFECT OF GREEN ACCOUNTING AND CAPITAL STRUCTURE ON FIRM VALUE WITH PROFITABILITY AS A MODERATING VARIABLE
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh green accounting dan struktur modal terhadap nilai perusahaan, serta menguji peran profitabilitas sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2020–2024. Pemilihan sampel dilakukan dengan metode purposive sampling dan menghasilkan 48 perusahaan selama lima tahun pengamatan, sehingga terkumpul 240 data observasi. Penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda dan Moderated Regression Analysis (MRA) yang diolah menggunakan program SPSS versi 22. Hasil penelitian menunjukkan bahwa green accounting tidak berpengaruh signifikan terhadap nilai perusahaan, sementara struktur modal berpengaruh positif dan signifikan. Selain itu, profitabilitas terbukti dapat memperkuat pengaruh struktur modal terhadap nilai perusahaan, tetapi tidak mampu memoderasi pengaruh green accounting terhadap nilai perusahaan. Kata kunci: Green accounting, Struktur Modal, Profitabilitas, Nilai Perusahaan . ABSTRACT This study aims to examine the effect of green accounting and capital structure on firm value, as well as the role of profitability as a moderating variable. The population in this study were energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The sample selection was carried out using a purposive sampling method and resulted in 48 companies over five years of observation, resulting in the collection of 240 observational data. The study used a quantitative approach with multiple linear regression analysis and Moderated Regression Analysis (MRA) processed using SPSS version 22. The results showed that green accounting had no significant effect on firm value, while capital structure had a positive and significant effect. In addition, profitability was proven to strengthen the effect of capital structure on firm value, but was unable to moderate the effect of green accounting on firm value. Keywords: Capital Structure, Firm Value, Green accounting, Profitabilitas
THE EFFECT OF AUDIT DELAY AND FINANCIAL PERFORMANCE ON THE TIMELINESS OF FINANCIAL REPORTING WITH COMPANY SIZE AS A MODERATING VARIABLE
Abstrak Penelitian ini berfokus pada keterlambatan waktu penyampaian laporan di BEI, dan ingin mengetahui apakah perusahaan dapat menyampaikan laporan tepat waktu atau tidak menggunakan ukuran perusahaan sebagai variabel moderasi sebagaimana yang tercatat di BEI untuk tahun 2019-2024. Jenis penelitian ini bersifat kuantitatif. Kemudian sampel penelitian ini terdiri dari 276 perusahaan dalam industri properti dan real estate, dan alat analisis yang digunakan adalah perangkat lunak SPSS 25.0. Purposive sampling digunakan dalam prosedur pengambilan sampel. Data sekunder (data yang telah dipublikasikan) dikumpulkan dari laporan keuangan tahunan dengan metode pengumpulan data yang digunakan. Temuan penelitian menggambarkan bahwa: (1) ketepatan waktu pelaporan keuangan dipengaruhi secara negatif dan signifikan oleh audit delay. (2) Ketepatan waktu pelaporan tidak banyak dipengaruhi oleh kinerja keuangan. (3) Dampak audit delay terhadap ketepatan waktu pelaporan dapat dimitigasi oleh ukuran organisasi. (4) Dampak keberhasilan keuangan terhadap ketepatan waktu pelaporan tidak dimitigasi oleh ukuran organisasi. Kata Kunci: Audit Delay, Kinerja Keuangan, Ketepatan Waktu Pelaporan, Ukuran Perusahaan.Abstract This study focuses on the delay in reporting to the Indonesia Stock Exchange (IDX) and aims to determine whether companies can submit reports on time. Company size, as listed on the IDX for 2019-2024, is used as a moderating variable. This study is quantitative. The sample consisted of 276 companies in the property and real estate industry, and the analysis tool used was SPSS 25.0 software. Purposive sampling was used in the sampling procedure. Secondary data (published data) collected from annual financial reports was the data collection method used. The findings describe: (1) The timeliness of financial reporting is negatively and significantly affected by audit delays. (2) Timeliness of reporting is not significantly affected by financial performance. (3) The impact of audit delays on timeliness of reporting can be mitigated by organizational size. (4) The impact of financial success on timeliness of reporting is not mitigated by organizational size. Keywords: Audit Delay, Financial Performance, Timeliness of Reporting, Company Size..
THE EFFECT OF TOURIST ATTRACTIONS AND TICKET PRICES ON VISITING DECISIONS WITH REBRANDING AS A MODERATING VARIABLE
Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh daya tarik wisata dan harga terhadap keputusan berkunjung dengan rebranding sebagai variabel moderasi pada Tamris Park Magetan. Metode penelitian yang digunakan adalah pendekatan kuantitatif. Populasi tidak diketahui dan jumlah sampel dihitung menggunakan rumus Lemeshow sehingga diperoleh sebanyak 384 responden. Teknik pengambilan sampel menggunakan metode purposive sampling, sedangkan pengumpulan data dilakukan melalui penyebaran kuesioner. Analisis data menggunakan regresi linier berganda serta uji moderasi dengan bantuan aplikasi SPSS versi 21. Hasil penelitian menunjukkan bahwa daya tarik wisata berpengaruh signifikan terhadap keputusan berkunjung, harga berpengaruh signifikan terhadap keputusan berkunjung, serta rebranding berpengaruh positif terhadap keputusan berkunjung. Namun demikian, hasil uji moderasi menunjukkan bahwa rebranding tidak mampu memoderasi hubungan antara daya tarik wisata maupun harga terhadap keputusan berkunjung. Kata Kunci: Keputusan Berkunjung, Daya Tarik Wisata, Harga Tiket, Rebranding Abstract This study aims to determine the influence of tourist attraction and price on visiting decisions with rebranding as a moderating variable at Tamris Park Magetan. The research method used is a quantitative approach. The population is unknown, and the number of samples was calculated using the Lemeshow formula, resulting in 384 respondents. The sampling technique applied was purposive sampling, while data collection was conducted through questionnaires. Data analysis employed multiple linear regression and moderation tests using SPSS version 21. The results show that tourist attraction has a significant influence on visiting decisions, price has a significant influence on visiting decisions, and rebranding has a positive influence on visiting decisions. However, the moderation test results indicate that rebranding does not moderate the relationship between tourist attraction or price and visiting decisions. Keywords: Decision to Visit, Tourist Attractions, Ticket Prices, Rebranding
THE EFFECT OF TOURIST ATTRACTIONS AND TICKET PRICES ON VISITING DECISIONS THROUGH VISITING INTEREST
Abstrak Tujuan dari penelitian ini untuk mengetahui adanya . Pengaruh Daya Tarik Wisata Dan Harga Tiket Terhadap Keputusan Berkunjung Melalui Minat Berkunjung (Studi Empiris Konsumen Wisata Rumah Atsiri Indonesia Di Karanganyar). Penelitian ini merupakan penelitian kuantitatif dengan jumlah sampel sebanyak 384 responden. Teknik pengambilan sampel dalam penelitian ini menggunakan metode non-probability sampling. Teknik analisis data menggunakan alat uji berupa software SPPS versi 25. Hasil penelitian ini adalah Daya tarik wisata dan harga tiket berpengaruh signifikan terhadap minat berkunjung dan keputusan berkunjung. Daya tarik wisata dan harga tiket berpengaruh signifikan terhadap keputusan berkunjung melalui minat berkunjung Kata Kunci: Daya Tarik Wisata, Harga Tiket, Minat Berkunjung, Keputusan Berkunjung. Abstract The purpose of this study is to determine the existence of . The Influence of Tourist Attractions and Ticket Prices on Visiting Decisions Through Visiting Interests (Empirical Study of Tourist Consumers of Rumah Atsiri Indonesia in Karanganyar). This study is a quantitative study with a sample of 384 respondents. The sampling technique in this study uses a non-probability sampling method. The data analysis technique uses a test tool in the form of SPPS software version 25. The results of this study are that tourist attractions and ticket prices have a significant effect on visiting intentions and visiting decisions. Tourist attractions and ticket prices have a significant effect on visiting decisions through visiting intentions. Keywords: Tourist Attractions, Ticket Prices, Visiting Interests, Visiting Decisions.
THE INFLUENCE OF PROMOTION, TICKET PRICING, FACILITIES, AND LOCATION ON TOURIST REVISITATION INTEREST
Abstrak Penelitian ini bertujuan untuk membuktikan secara empiris mengenai pengaruh promosi, harga tiket, fasilitas, dan lokasi terhadap minat berkunjung ulang wisatawan di objek Wisata Waduk Bening Widas Madiun. Penelitian menggunakan sumber data primer yang yang merupakan hasil jawaban responden melalui item-item kuesioner. Populasi dalam penelitian ini adalah wisatawan Waduk Bening Widas Madiun dengan menggunakan metode non probability sampling dengan teknik purposive sampling jumlah sampel yang digunakan adalah sebesar 384 wisatawan. Metode dalam penelitian ini menggunakan pendekatan kuantitatif dengan bantuan program SPSS (Statistical Package for Social Sciences) versi 25.0. Hasil dalam penelitian ini adalah promosi berpengaruh positif dan signifikan terhadap minat berkunjung ulang wisatawan, harga tiket berpengaruh positif dan signifikan terhadap minat berkunjung ulang wisatawan, fasilitas berpengaruh positif dan signifikan terhadap minat berkunjung ulang wisatawan, lokasi berpengaruh positif dan signifikan terhadap minat berkunjung ulang wisatawan. Kata Kunci: Promosi, Harga Tiket, Fasilitas, Lokasi, Minat Berkunjung Ulang Abstract This research aims to empirically prove the influence of promotions, ticket prices, facilities, and location on the interest of tourists to revisit the Waduk Bening Widas Madiun tourist attraction. The research uses primary data sources derived from the responses of respondents through questionnaire items. The population in this study comprises tourists of Waduk Bening Widas Madiun, using a non-probability sampling method with purposive sampling, with a sample size of 384 tourists. The method used in this research employs a quantitative approach with the assistance of the SPSS (Statistical Package for Social Sciences) version 25.0 program. The results of this study indicate that promotion has a positive and significant effect on tourists' intention to revisit, ticket prices have a positive and significant effect on tourists' intention to revisit, facilities have a positive and significant effect on tourists' intention to revisit, and location has a positive and significant effect on tourists' intention to revisit. Keywords: Promotion, Ticket Prices, Facilities, Location, Intention of Revisit
THE EFFECT OF PRICE, EVENT MARKETING , AND INFLUENCER MARKETING ON DIAMOND PURCHASE DECISIONS IN THE MOBILE LEGENDS BANG BANG GAME TO THE COMMUNITY OF MADIUN REGENCY
Abstract Study This aim For analyze influence price , event marketing, and influencer marketing towards decision diamond purchases in the Mobile Legends Bang Bang game in the community Regency Madiun . The research method used is approach quantitative with technique survey through distribution questionnaire to 384 respondents . Data analysis was carried out use multiple linear regression and t-test and F-test using SPSS version 25. Research results show that : (1) price own influence positive and significant to decision Mobile Legends Bang Bang diamond purchases , (2) influential marketing events positive and significant to decision purchases , and (3) influencer marketing also provides influence positive and significant to decision purchase . Findings This give contribution important for perpetrator business in formulate the right marketing strategy , expand market share , as well as optimize sale virtual products in online games. Keywords : Price, Event Marketing , Influencer Marketing , Purchasing Decisions Abstract This study aims to analyze the influence of price, event marketing, and influencer marketing on diamond purchasing decisions in the Mobile Legends Bang Bang game in the Madiun Regency community. The research method used is a quantitative approach with a survey technique through distributing questionnaires to 384 respondents. Data analysis was carried out using multiple linear regression as well as t-test and F-test using SPSS version 25. The results of the study indicate that: (1) price has a positive and significant influence on Mobile Legends Bang Bang diamond purchasing decisions, (2) event marketing has a positive and significant influence on purchasing decisions, and (3) influencer marketing also has a positive and significant influence on purchasing decisions. These findings provide an important contribution for business actors in formulating appropriate marketing strategies, expanding market share, and optimizing sales of virtual products in online games. Keywords : Price, Event Marketing, Influencer Marketing, Purchasing Decisions
THE EFFECT OF PRODUCT QUALITY, PRICE, AND CHARGING INFRASTRUCTURE ON ELECTRIC MOTORCYCLE PURCHASE DECISIONS
Abstract This study aims to ascertain the impact of product quality, cost, and charging infrastructure on the purchase decision of electric motorcycles in Madiun City. There were 385 responders in all for this quantitative study. This study used an unknown sample as its sampling strategy. A Google Form was utilized to distribute the questionnaire used to collect data for this investigation. The SPSS 25 test tool is used in this study's data analysis methodology. The study's findings indicate that while pricing has a major impact on Madiun City residents' decisions to buy electric motorcycles, product quality also has a big impact, and charging infrastructure has a significant influence on the purchase decision of electric motorcycle in Madiun City. Keywords: Product Quality, Price, Infrastructure, Purchase Decision Abstract This study aims to ascertain how pricing, charging infrastructure, and product quality affect consumers' decisions to buy for electric motorcycles in Madiun City. This study has 385 participants and is quantitative in nature. This study's sampling strategy makes use of an unidentified sample. A Google Form is used to send a questionnaire used for data collecting in this investigation. The SPSS 25 test tool is used in this study's data analysis methodology. According to the study's findings, Madiun City residents' decisions to buy electric motorcycles are significantly influenced by three factors: price, product quality, and charging infrastructure. Keywords: Product Quality, Price, Infrastructure, Purchasing Decision
THE INFLUENCE OF BRAND IMAGE, PRODUCT VARIETY, EWOM, PRODUCT QUALITY ON HANASUI LIPCREAM PURCHASE DECISIONS
Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh brand image, variasi produk, electronic word of mouth dan kualitas produk terhadap keputusan pembelian pada konsumen lip cream Hanasui melalui platform e-commerce Shopee pada konsumen di Kota Madiun. Penelitian ini dilakukan pada konsumen lip cream Hanasui di Kota Madiun dengan menggunakan metode non probability sampling dengan teknik purposive sampling jumlah sampel yang digunakan adalah 384 responden. Metode dalam penelitian ini menggunakan pendekatan kuantitatif dengan bantuan software SPSS versi 25. Hasil penelitian ini menunjukkan bahwa : 1) brand image berpengaruh positif dan signifikan terhadap keputusan pembelian, 2) variasi produk berpengaruh positif dan signifikan terhadap keputusan pembelian, 3) electronic word of mouth berpengaruh positif dan signifikan terhadap keputusan pembelian, 4) kualitas produk berpengaruh positif dan dan signifikan terhadap keputusan pembelian, dan 5) brand image, variasi produk, electronic word of mouth, dan kualitas produk secara simultan berpengaruh positif dan signifikan terhadap keputusan pembelian. Kata Kunci: Brand Image, Variasi Produk, Electronic Word of Mouth, Kualitas Produk, Keputusan Pembelian. Abstract This study aims to determine the influence of brand image, product variety, electronic word of mouth and product quality on purchase decisions in Hanasui lip cream consumers through the Shopee e-commerce platform for consumers in Madiun City. This study was conducted on Hanasui lip cream consumers in Madiun City using the non-probability sampling method with purposive sampling technique, the number of samples used was 384 respondents. The method in this study uses a quantitative approach with the help of SPSS software version 25. The results of this study show that: 1) brand image has a positive and significant effect on purchase decisions, 2) product variety has a positive and significant effect on purchase decisions, 3) electronic word of mouth has a positive and significant effect on purchase decisions, 4) product quality has a positive and significant effect on purchase decisions, and 5) brand image, product variations, electronic word of mouth, and product quality simultaneously has a positive and significant effect on purchasing decisions Keywords: Brand Image, Product Variety, Electronic Word of Mouth, Product Quality, Purchase Decision.
THE EFFECT OF GREEN FINANCE AND CAPITAL STRUCTURE ON FIRM VALUE WITH PROFITABILITY AS A MODERATING VARIABLE
Abstract Tujuan penelitian ini adalah untuk menentukan apakah penerapan prinsip-prinsip keberlanjutan oleh perusahaan perbankan yang terdaftar di BEI memiliki dampak terhadap nilai perusahaan. Profitabilitas digunakan sebagai variabel moderator, sedangkan green finance dan struktur modal digunakan sebagai variabel independen. Dari tahun 2020 hingga 2024, total 215 observasi dari 43 perusahaan keuangan dimasukkan dalam analisis kuantitatif ini. Sampel dipilih menggunakan metode purposive sampling, dan data diperoleh dari laporan keberlanjutan dan laporan tahunan perusahaan. SPSS 25 digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa struktur modal memiliki dampak yang signifikan terhadap nilai perusahaan, sedangkan Green finance tidak memiliki pengaruh yang dapat diidentifikasi. Selain itu, hubungan antara keuangan hijau dan struktur modal terhadap nilai perusahaan diperkuat oleh profitabilitas, yang berfungsi sebagai variabel moderator. Kata Kunci: Nilai Perusahaan, Green Finance, Struktur Modal, Profitabilitas. Abstract The purpose of this study is to determine whether the application of sustainability principles by banking companies listed on the Indonesia Stock Exchange has an impact on company value. Profitability is used as a moderating variable, while green finance and capital structure are used as independent variables. From 2020 to 2024, a total of 215 observations from 43 financial companies were included in this quantitative analysis. The sample was selected using purposive sampling, and data were obtained from the companies' sustainability reports and annual reports. SPSS 25 was used to analyze the data. The results show that capital structure has a significant impact on company value, while green finance has no identifiable effect. Furthermore, the relationship between green finance and capital structure on company value is strengthened by profitability, which functions as a moderator variable. Keywords: Green Finance, Capital Structure, Corporate Value, Profitability.
THE INFLUENCE OF TOURIST ATTRACTIONS AND INSTAGRAM SOCIAL MEDIA ON VISITING DECISIONS WITH VISITING INTEREST AS AN INTERVENING VARIABLE
Abstrak Penelitian ini merupakan penelitian kuantitatif dengan jumlah sampel sebanyak 384 responden. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik Purposive Sampling dan disebar dengan teknik Accidental Sampling. Teknik analisis data menggunakan alat uji berupa software SPPS versi 25. Hasil Penelitian ini adalah (1) Daya Tarik Wisata dan Media Sosial Instagram berpengaruh positif dan signifikan terhadap Minat Berkunjung. (2) Daya Tarik Wisata dan Media Sosial Instagram berpengaruh positif dan signifikan terhadap Keputusan Berkunjung. (3) Daya Tarik Wisata dan Media Sosial Instagram berpengaruh positif dan signifikan terhadap Keputusan Berkunjung melalui Minat Berkunjung. Kata Kunci: Daya Tarik Wisata, Sosial Media Instagra, Minat Berkunjung, Keputusan Berkunjung. Abstract This research is a quantitative research with a sample of 384 respondents. The sampling technique in this study used the Purposive Sampling technique and was distributed using the Accidental Sampling technique. The data analysis technique used a test tool in the form of SPPS software version 25. The results of this study are (1) Tourist Attractions and Instagram Social Media have a positive and significant effect on Visiting Interest. (2) Tourist Attractions and Instagram Social Media have a positive and significant effect on Visiting Decisions. (3) Tourist Attractions and Instagram Social Media have a positive and significant effect on Visiting Decisions through Visiting Interest. Keywords: Tourist Attractions, Instagram Social Media, Visiting Interest, Visiting Decision
THE ROLE OF WORK MOTIVATION AS MEDIATION AGAINST WORKLOAD AND QUIET QUITTING IN GEN Z CONTENT CREATORS AND AFFILIATORS, MADIUN CITY
Abstract The digital revolution has had a major impact on the structure and dynamics of the global workforce. Rapidly developing information and communication technology has enabled the creation of new professions that previously did not exist, such as content creators, streamers, influencers, and affiliate marketers. This study aims to determine the effect of workload and work motivation on quiet quitting, the effect of workload on work motivation, and to determine whether work motivation can mediate the effect of workload on quiet quitting among Gen Z content creators and affiliates in Madiun City. This study is quantitative. The sample size used is 100 respondents. The sampling technique used was purposive sampling with Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis. The results of the study indicate that: 1) workload has a positive and significant effect on work motivation among content creators and affiliates, 2) work motivation has a positive and significant effect on quiet quitting among content creators and affiliates, and 3) work motivation positively mediates the effect of workload on quiet quitting among Gen Z content creators and affiliates in Madiun City. Keywords: Reward, Training and Mentoring, Job Satisfaction, and Motivation.
THE INFLUENCE OF PERCEVIED ORGANIZATIONAL SUPPORT, QUALITY OF WORK LIFE AND JOB SATISFACTION ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR THROUGH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE
Abstrak Penelitian ini bertujuan untuk menggambarkan secara empiris pengaruh dukungan organisasi yang dirasakan, keseimbangan kehidupan kerja, dan kepuasan kerja terhadap perilaku kewarganegaraan organisasi di antara staf di PT BPRS Magetan, memanfaatkan komitmen organisasi sebagai variabel intervening. Penelitian ini menggunakan teknik kuantitatif dengan menggunakan sampel sebanyak 78 partisipan. Kuesioner memfasilitasi pengumpulan data, sementara analisis data menggunakan prosedur seperti validitas, reliabilitas, regresi linier berganda, asumsi klasik, uji-T, koefisien determinasi, dan analisis rute. Hasilnya menunjukkan bahwa dukungan organisasi yang dirasakan berpengaruh positif dan signifikan terhadap komitmen organisasi. Keseimbangan kehidupan kerja berpengaruh positif dan signifikan terhadap komitmen organisasi. Kepuasan kerja berpengaruh positif dan dramatis terhadap komitmen organisasi. Perilaku kewarganegaraan organisasi dipengaruhi secara kuat dan positif oleh komitmen organisasi. Dukungan organisasi yang dirasakan berpengaruh positif dan signifikan terhadap perilaku kewarganegaraan organisasi. Keseimbangan kehidupan kerja berpengaruh positif dan signifikan terhadap perilaku kewarganegaraan organisasi. Kebahagiaan kerja memiliki dampak yang positif dan cukup besar terhadap perilaku kewarganegaraan organisasi. Kata Kunci: perceived organizational support, quality of work life, job satisfaction, organizational commitment, organizational citizenship behavior Abstract This study aims to empirically illustrate the influence of perceived organizational support, work-life balance, and job satisfaction on organizational citizenship behavior among staff at PT BPRS Magetan, using organizational commitment as an intervening variable. This research utilized a quantitative technique using a sample of 78 participants. A questionnaire facilitated data collecting, while data analysis utilized procedures such as validity, reliability, multiple linear regression, classical assumptions, T-tests, coefficient of determination, and route analysis. The results demonstrate that perceived organizational support positively and significantly affects organizational commitment. Work-life balance favorably and significantly affects organizational commitment. Job satisfaction positively and dramatically affects organizational commitment. Organizational citizenship behavior is strongly and favorably affected by organizational commitment. Perceived organizational support positively and significantly influences organizational citizenship behavior. Work-life balance favorably and significantly influences organizational citizenship behavior. Job happiness has a favorable and considerable impact on organizational citizenship behavior. Keywords: perceived organizational support, quality of work life, job satisfaction, organizational commitment, organizational citizenship behavior.
THE EFFECT OF SELF-EFFICACY, EMOTIONAL INTELLIGENCE, AND CAREER PLANNING ON WORK READINESS
Abstrak Penelitian ini dilakukan dengan tujuan untuk mengkaji sejauh mana self efficacy, emotional intelligence, dan career planning memengaruhi work readiness pada fresh graduate di Kota Madiun. Metode yang dipakai adalah pendekatan kuantitatif dengan jumlah responden sebanyak 384 orang, yang terdiri atas lulusan baru dari berbagai perguruan tinggi di wilayah tersebut. Proses pengolahan serta analisis data menggunakan bantuan software SPSS, dengan rangkaian uji statistik meliputi uji validitas, reliabilitas, normalitas, multikolinearitas, heteroskedastisitas, regresi linear berganda, uji t, serta koefisien determinasi. Seluruh prosedur analisis digunakan untuk melihat pengaruh masing-masing variabel secara parsial terhadap work readiness. Hasil penelitian ini mengungkapkan bahwa self efficacy, emotional intelligence, dan career planning terbukti berpengaruh positif dan signifikan secara parsial terhadap work readiness. Kata Kunci: Self Efficacy, Emotional Intelligence, Career Planning, Work Readiness Abstract This study aims to examine the influence of self-efficacy, emotional intelligence, and career planning on the work readiness of fresh graduates in Madiun City. A quantitative approach was applied with a sample of 384 respondents consisting of fresh graduates from various universities in the city. Data processing and analysis were carried out using SPSS software, employing several statistical tests such as validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test, and coefficient of determination. These analyses were conducted to identify the partial effect of each variable on work readiness. The findings indicate that self-efficacy, emotional intelligence, and career planning each have a positive and significant influence on work readiness. Keywords: Self-Efficacy, Emotional Intelligence, Career Planning, Work Readiness
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE REPUTATION ON THE INTENTION TO APPLY FOR A JOB
Abstrak Meningkatnya persaingan kerja di kalangan generasi muda mendorong perusahaan untuk lebih memperhatikan faktor-faktor yang memengaruhi niat melamar kerja, khususnya pada generasi Z. Di Kota Madiun, meskipun tingkat pengangguran cenderung menurun, masih terdapat ribuan generasi muda yang belum bekerja. Bertujuan untuk menganalisis pengaruh CSR dan Corporate Reputation terhadap Intention to Apply for a Job pada generasi Z di Kota Madiun. Penelitian ini memakai metode kuantitatif dengan memanfaatkan data primer yang dikumpulkan melalui kuesioner kepada 384 responden dari kalangan generasi Z. Teknik pengambilan sampel yang dipilih adalah purposive sampling, sedangkan pengolahan datanya dilakukan menggunakan SPSS versi 27. Hasil analisis mengungkapkan bahwa CSR dan reputasi perusahaan memberikan pengaruh positif serta signifikan terhadap niat melamar pekerjaan. Temuan tersebut mendukung Signaling Theory sekaligus memberikan manfaat praktis bagi perusahaan dalam merancang strategi rekrutmen untuk menarik talenta muda. Kata Kunci: CSR, Corporate Reputation, Intention to Apply for a Job, Generasi Z. Abstract Increasing competition in the job market among young generations has encouraged companies to pay greater attention to the factors influencing job application intentions, particularly among Generation Z. In Madiun City, although the unemployment rate has tended to decline, there are still thousands of young individuals who remain unemployed. Aims to examine the influence of CSR and Corporate Reputation on Generation Z’s Intention to Apply for a Job in Madiun City. A quantitative method was employed, using primary data collected through questionnaires distributed to 384 Generation Z respondents. The sampling technique applied was purposive sampling, and the data were analyzed using SPSS version 27. The findings reveal, CSR and corporate reputation have a positive significant effect on job application intentions. These results support Signaling Theory and provide practical implications for companies in designing recruitment strategies to attract competitive young talent. Keywords: CSR, Corporate Reputation, Intention to Apply for a Job, Generation Z.
THE IMPACT OF HUSTLE CULTURE AS A MEDIATION BETWEEN WORK MOTIVATION AND EMPLOYEE PERFORMANCE AT JNE EXPRESS IN MADIUN CITY
Abstrak Tujuan penelitian ini adalah untuk membuktikan bukti empiris Dampak Hustle Culture Sebagai Mediasi Antara Work Motivation Terhadap Employee Performence (Studi Kasus Karyawan JNE Express Kota Madiun). Metode dalam penelitian ini adalah penelitian kuantitatif. Teknik pengambilan sampel menggunakan Teknik sampel jenuh dengan jumlah sampel sebanyak 245 responden. Teknik pengumpulan data menggunakan kuesioner. Sedangkan analisis data menggunakan Smart-PLS3. Hasil penelitian menunjukkan bahwa: 1) variabell work motivation belrpelngarulh selcara positif dan signifikan telrhadap Hustle Culture Karyawan JNE Express Kota Madiun. 2) Variabell work motivation belrpelngarulh selcara positif dan signifikan telrhadap employee performance Karyawan JNE Express Kota Madiun. 3) Hustle Culture belrpelngarulh selcara positif dan signifikan telrhadap employee performance Karyawan JNE Express Kota Madiun. 4) Hustle culture mampu memediasi pengaruh work motivation terhadap employee performance Karyawan JNE Express Kota Madiun secara positif. Kata Kunci: Hustle Culture, Work Motivation, Employee Performance Abstract The purpose of this study is to provide empirical evidence for the Impact of Hustle Culture as a Mediator Between Work Motivation and Employee Performance (Case Study of JNE Express Employees in Madiun City). The method used in this study is quantitative research. The sampling technique used jenuh sampling, with a sample size of 245 respondents. Data collection used a questionnaire. Data analysis used Smart-PLS3. The results of the study indicate that: 1) the variable work motivation has a positive and significant effect on the hustle culture of JNE Express employees in Madiun City. 2) the variable work motivation has a positive and significant effect on the employee performance of JNE Express employees in Madiun City. 3) Hustle culture has a positive and significant impact on employee performance of JNE Express employees in Madiun City. 4) Hustle culture can positively mediate the influence of work motivation on employee performance of JNE Express employees in Madiun City. Keywords: Hustle Culture, Work Motivation, Employee Performance
INFLUENCE OF ATHLETE ENDORSEMENT, DESIGN, QUALITY, AND PRICE ON MIZUNO VOLLEYBALL SHOES PURCHASE IN MADIUN
Abstrak Penelitian ini memiliki tujuan guna menganalisis sejauh mana athlete endorsement, rancangan produk, mutu produk, serta harga dapat memengaruhi keputusan pembelian sepatu voli merek Mizuno di wilayah Kota Madiun. Pendekatan yang digunakan dalam penelitian ini ialah pendekatan kuantitatif. Teknik pengambilan sampel dilakukan dengan metode purposive sampling, melibatkan 385 responden yang merupakan warga Kota Madiun dan telah melakukan pembelian sepatu voli Mizuno setidaknya satu kali. Proses pengumpulan data dilaksanakan melalui penyebaran kuesioner, sedangkan pengolahan data dilakukan menggunakan perangkat lunak SPSS versi 16. Temuan penelitian mengindikasikan bahwasanya athlete endorsement, desain produk, kualitas produk, dan faktor harga memiliki pengaruh yang bersifat positif dan signifikan terhadap keputusan konsumen dalam membeli. Kata Kunci: Athlete Endorsement, Desain Produk, Harga, Keputusan Pembelian, Kualiatas Produk Abstract This research aims to analyze the extent to which athlete endorsement, product design, product quality, and price can influence purchasing decisions for Mizuno volleyball shoes in the Madiun City area. The approach used in this study is a quantitative approach. The sampling technique was conducted using purposive sampling method, involving 385 respondents who are residents of Madiun City and have made a purchase of Mizuno volleyball shoes at least once. The data collection process was carried out through the distribution of questionnaires, while the data processing was conducted using SPSS version 16 software. The findings of the study indicate that athlete endorsement, product design, product quality, and price factors have a positive and significant influence on consumer purchasing decisions. Keywords: Athlete Endorsement, Product Design, Price, Purchasing Decision, Product Quality
THE EFFECT OF DESTINATION IMAGE, PRICE, LOCATION, FACILITIES AND ELECTRONIC WORD OF MOUTH ON REVISIT INTEREST AT GENILANGIT PARK
Abstract Penelitian ini bertujuan untuk untuk membuktikan secara empiris pengaruh citra distinasi, harga, lokasi, fasilitas dan electronic word of mouth terhadap minat berkunjung ulang pada taman wisata genilangit park. penelitian ini merupakan penelitian kuantitatif dengan jumlah sampel sebanyak 384 orang. metode pengambilan sampel yaitu menggunakan sempel lemeshow. pengambilan data menggunakan kuesioner dengan penyebaran melalui google form. teknik analisis data menggunakan alat uji berupa spss. hasil penelitian ini menunjukan bahwa citra destinasi, fasilitas dan electronic word of mouth berpengaruh terhadap minat berkunjung ulang. sedangkan harga dan lokasi tidak berpengaruh signifikan terhadap minat berkunjung ulang. Kata Kunci: Citra Distinasi, Harga, Lokasi, Fasilitas, Electronic Word of Mouth dan Minat Berkunjung Ulang Abstract This study aims to empirically prove the influence of destination image, price, location, facilities and electronic word of mouth the intention to revisit Genilangit Park. This study is a quantitative study with a sample of 384 people. The sampling method uses a lemeshow sample. Data collection uses a questionnaire distributed through Google Form. Data analysis techniques use SPSS testing tools. The results of this study indicate that destination image, facilities and Electronic Word of Mouthinfluence the intention to revisit. While price and location do not have a significant effect on the intention to revisit. Keywords: Destination Image, Price, Location, Facilities, Electronic Word of Mouth and Revisit Intention.
THE INFLUENCE OF SERVICE QUALITY, PRICE, AND PROMOTION ON BRAND SWITCHING DECISIONS AT BEN BUGAR GYM IN MADIUN CITY
Abstrak Switching Brand merupakan perilaku konsumen yang penting untuk diperhatikan oleh perusahaan, karena dapat berdampak langsung pada keberlangsungan dan loyalitas pelanggan, sehingga perusahaan harus memahami faktor-faktor yang memengaruhi keputusan konsumen dalam Switching Brand. Tujuan dala penelitian ini adalah pengaruh Kualitas Pelayanan, Harga dan Promosi terhadap keputusan Swicthing Brand (studi kasus ben bugar gym Di Kota Madiun). Sumber data menggunakan kuisioner dengan sampel 107 responden. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan menggunakan software IBM SPSS Versi 25. Hasil dari penelitian ini adalah Kualitas Pelayanan berpengaruh positif dan signifikan terhadap keputusan Switching Brand, Harga berpengaruh negatif dan signifikan terhadap keputusan Switching Brand, dan Promosi berpengaruh positif dan signifikan terhadap keputusan Switching Brand. Kata Kunci: Kualitas Pelayanan, Harga, Promosi, Switching Brand. Abstract Switching Brand is an important consumer behavior for companies to pay attention to, because it can have a direct impact on customer sustainability and loyalty, so companies must understand the factors that influence consumer decisions in switching brands. The purpose of this study is the effect of service quality, price and promotion on brand switching decisions (case study of Ben Bugar Gym in Madiun City). The data source used a questionnaire with a sample of 107 respondents. The research method used is a quantitative approach using IBM SPSS Version 25 software. The results of this study are that Service Quality has a positive and significant effect on Brand Switching decisions, Price has a negative and significant effect on Brand Switching decisions, and Promotion has a positive and significant effect on Brand Switching decisions. Keywords: Service Quality, Price, Promotion, Switching Brand.
THE INFLUENCE OF TOURISM EVENTS AND TOURISM FACILITIES ON THE INTENTION TO REVISIT THROUGH TOURIST SATISFACTION
Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh event wisata dan fasilitas wisata terhadap niat berkunjung ulang melalui kepuasan wisatawan di Telaga Ngebel, Kabupaten Ponorogo. Pendekatan yang digunakan bersifat kuantitatif dengan metode purposive dan accidental sampling melalui penyebaran kuesioner, dengan total 385 responden wisatawan yang pernah berkunjung ke Telaga Ngebel. Analisis data dilakukan menggunakan analisis jalur (path analysis) dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa event wisata dan fasilitas wisata secara positif dan signifikan meningkatkan kepuasan wisatawan. Selain itu, event wisata, fasilitas wisata, dan kepuasan wisatawan juga terbukti berpengaruh positif dan signifikan terhadap niat berkunjung ulang, baik secara langsung maupun melalui jalur mediasi. Temuan ini mengindikasikan bahwa keempat variabel saling berkaitan dan berperan penting dalam membentuk loyalitas pengunjung, serta dapat menjadi acuan bagi pengelola destinasi dan pemerintah daerah untuk meningkatkan kualitas layanan dan daya tarik Telaga Ngebel. Kata Kunci: Event Wisata, Fasilitas Wisata, Kepuasan Wisatawan, Niat Berkunjung Ulang, Telaga Ngebel Abstract This study aims to analyze the effect of tourism events and tourist facilities on revisit intention through tourist satisfaction at Telaga Ngebel, Ponorogo Regency. A quantitative approach was applied using purposive and accidental sampling through questionnaires, with a total of 385 respondents who had previously visited Telaga Ngebel. Data were analyzed using path analysis with the assistance of SPSS version 25. The results indicate that tourism events and tourist facilities positively and significantly increase tourist satisfaction. Furthermore, tourism events, tourist facilities, and tourist satisfaction also have a positive and significant effect on revisit intention, both directly and indirectly through mediation. These findings suggest that all four variables are interrelated and play a vital role in shaping visitor loyalty, providing guidance for destination managers and local government to enhance service quality and the attractiveness of Telaga Ngebel. Keywords: Tourism Events, Tourism Facilities, Tourist Satisfaction, Revisit Intention, Telaga Ngebel
THE INFLUENCE OF REMOTE WORK, SOCIAL SUPPORT AND FLEXIBLE WORK ARRANGEMENTS ON WORK-LIFE BALANCE
This study aims to examine the influence of Remote Work, Social Support, and Flexible Work Arrangement on Work Life Balance among employees of PT Bussan Auto Finance Madiun. The research is motivated by the growing importance of maintaining a balance between work and personal life in the modern work environment, which demands flexibility and organizational support. The findings reveal that Remote Work has a positive effect on Work Life Balance by offering time flexibility and reducing the stress associated with commuting. Social Support from supervisors and colleagues also plays a crucial role in fostering emotional comfort and a supportive work environment. Furthermore, Flexible Work Arrangement significantly contributes to improving Work Life Balance by allowing employees to align their work with personal needs without compromising productivity. These results highlight that flexible work policies and a supportive work culture can serve as effective strategies to enhance employee well-being and reduce stress and turnover intentions. This study also provides recommendations for companies and future researchers to further explore work-life balance in the evolving world of work. Keywords: Remote Work, Social Support, Flexible Work Arrangement, Work Life Balance
Training on Digital-Based Financial Management and Marketing for The Development of MSMEs In Joglo Paleraman Kelun, Madiun City
This community service activity was carried out at the Joglo Palereman Kelun MSME in Madiun City, with the aim of increasing the capacity of business actors in digital-based financial management and marketing. The main problems faced by MSMEs include a lack of systematic financial records, minimal understanding of the use of financial applications, and suboptimal digital marketing strategies that affect business competitiveness. The methods used in this activity included initial observation, material preparation, theoretical training, demonstrations, hands-on practice, ongoing mentoring, as well as monitoring and evaluation. The results of this activity showed that the training had a positive impact on MSME entrepreneurs, as demonstrated by their improved ability to record daily finances, use simple financial applications, create digital content, and increased confidence in marketing their products online. The mentoring provided also helped MSMEs to implement strategies consistently. This activity proved effective in improving knowledge, skills, and professionalism in business management, as well as supporting the sustainability of Joglo Palereman MSMEs in facing technology-based business competition.
THE INFLUENCE OF ORGANIZATIONAL CULTURE, SERVANT LEADERSHIP , AND ORGANIZATIONAL CITISENSHIP BEHAVIOR ON EMPLOYEE PERFORMANCE
Abstrak Menurut Yuniarti (2021), menjelaskan kinerja karyawan merupakan prestasi yang dicapai seseorang atau kelompok berdasarkan wewenang dan tanggung jawabnya selaras dengan tujuan organisasi secara efisien dan efektif. Untuk menguji pengaruh budaya organisasi, servant leadership, dan organizational citizenship behavior terhadap kinerja karyawan di PT Mandiri Tunas Finance Madiun. Penelitian ini dilakukan berdasarkan hasil pra-riset yang menunjukan adanya beberapa masalah tentang budaya organisasi, servant leadership, dan organizational citizenship behavior terhadap kinerja karyawan pada PT Mandiri Tunas Finance Madiun. Hasil penelitian ini membuktikan bahwa: (1) budaya organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan PT Mandiri Tunas Finance Madiun; (2) servant leadership berpengaruh positif dan signifikan terhadap kinerja karyawan PT Mandiri Tunas Finance Madiun; (3) organizational citizenship behavior berpengaruh positif dan signifikan terhadap kinerja karyawan PT Mandiri Tunas Finance Madiun. Kata Kunci: Budaya Organisasi, Servant Leadership, Organizational Citizenship Behavior, Kinerja Karyawan. Abstract According ito iYuniarti i(2021), iemployee iperformance iis ian iachievement iachieved iby ian iindividual or group based on their authority and responsibility in line with organizational goals efficiently and effectively. To test the influence of organizational culture, servant leadership, and organizational citizenship behavior on employee performance at PT Mandiri Tunas Finance Madiun. This research was conducted based on the results of pre-research which showed several problems regarding organizational culture, servant leadership, and organizational citizenship behavior on employee performance at PT Mandiri Tunas Finance Madiun. The results of this study prove that: (1) organizational culture has a positive and significant effect on employee performance at PT Mandiri Tunas Finance Madiun; (2) servant leadership has a positive and significant effect on employee performance at PT Mandiri Tunas Finance Madiun; (3) organizational citizenship behavior has a positive and significant effect on employee performance at PT Mandiri Tunas Finance Madiun. Keywords : Organizational Culture, Servant Leadership, Organizational Citizenship Behavior, Employee Performance.
THE INFLUENCE OF STORE ATMOSPHERE, ELECTRONIC WORD OF MOUTH (E-WOM), PRICE, AND PRODUCT VARIETY ON PURCHASE DECISIONS AT HEY HOUSE CAFÉ, MADIUN
Abstract This study examines the influence of store atmosphere, electronic word of mouth (e-WOM), price, and product variety on purchase decisions at Hey House Café. Using a quantitative method, questionnaires were distributed to 384 respondents selected through purposive sampling. Validity and reliability tests indicated that all research instruments were suitable. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The t-test results show that store atmosphere has a significant effect on purchase decisions, with a t-value of 3.345 and a significance level of 0.001. Similarly, e-WOM has a positive and significant effect, with a t-value of 3.237 and a significance level of 0.001. Price also shows a positive and significant effect, with a t-value of 3.407 and a significance level of 0.001. Among the variables studied, product variety has the strongest influence, indicated by a t-value of 4.111 and a significance level of 0.000. These findings confirm that product variety plays a crucial role in shaping consumer decisions. Therefore, this study recommends that Hey House Café continue to innovate in product variety to maintain competitiveness, attract more customers, and strengthen customer loyalty. Keywords: Store atmosphere, electronic word of mouth (e-WOM), price, product variety, purchase decisions
THE PRACTICE AND MEANING OF MENTAL BUDGETING IN HOUSEHOLD FINANCIAL MANAGEMENT IN POOR FAMILIES IN MADIUN REGENCY: A PHENOMENOLOGICAL STUDY
Household financial management in poor families is a crucial aspect in maintaining economic sustainability and family well-being. This study aims to identify and analyze the practices and meanings of mental budgeting in household financial management among poor families in Madiun Regency. This study used a qualitative approach with a phenomenological method. Twelve informants participated in this study, consisting of housewives, heads of families, village officials, and Family Hope Program (PKH) facilitators. Data were collected through in-depth interviews and observations, then analyzed thematically. The results indicate that mental budgeting plays a significant role in household financial management, particularly in helping housewives manage expenses more economically. However, the practice of mental budgeting still faces various obstacles, such as strict but inflexible budget allocations, limited income that influences spending priorities, separation of funds based on income sources, minimal recording of expenses, and reliance on debt as an emergency solution. These findings align with previous research that confirms that mental budgeting is influenced by psychological and social factors. Therefore, this study recommends improving financial literacy, fostering the habit of recording expenses, and strengthening a more structured and flexible understanding of mental budgeting to improve the welfare of low-income families.
INFLUENCE QUALITY PRODUCT, PRICE, PROMOTION AND FLAVOR VARIANTS ON PURCHASE DECISIONS OF KANZLER NUGGETS
Abstract This study aims to determine the effect of product quality, price, promotion, and flavor variants on purchasing decisions of Kanzler nuggets in Madiun City. This study uses a quantitative approach with a survey method. The sample in this study amounted to 384 respondents who were consumers of Kanzler nuggets in Madiun City. The data collection technique was carried out by distributing questionnaires, then analyzed using multiple linear regression with the help of the SPSS program. The independent variables in this study consist of product quality (X1), price (X2), promotion (X3), and flavor variants (X4), while the dependent variable is the purchase decision (Y). The results of the study indicate that simultaneously the four independent variables have a significant effect on the purchase decision. Partially, each variable, namely product quality, price, promotion, and flavor variants also has a positive and significant effect on the purchase decision. This indicates that a holistic marketing strategy that emphasizes quality, appropriate prices, effective promotions, and innovation in flavor variants, can increase consumer purchasing decisions. This study provides important implications for processed food business actors in designing marketing strategies that are oriented towards the needs and preferences of local consumers. Keywords : Product Quality, Price, Promotion, Flavor Variants, Purchase Decision, Kanzler Nuggets.
THE INFLUENCE OF EMPLOYEE INVOLVEMENT ON INNOVATIVE BEHAVIOR WITH DISTRIBUTIVE JUSTICE AS A MODERATION VARIABLE
Abstract Competition in the business world cannot be avoided, therefore every effort is needed to always know, understand what is happening in the market, what customers want, and understand changes in the business environment so that they can have good performance. So that every company is required to produce optimal performance which must always be improved. This research aims to determine the effect of employee involvement on innovative behavior with distributive justice as a moderating variable in Madiun. This type of research is quantitative. The number of samples used was 118 respondents. The sampling technique is saturated sampling. Data analysis in this study was the MRA test. The research results show that: 1) Partially the employee involvement variable (X1) has a positive and significant influence on the innovative behavior of PT PLN UP3 Madiun contract employees. 2) Partially, the distributive justice variable (Z) has a positive and significant influence on the innovative behavior of PT PLN UP3 Madiun contract employees. 3) The variable employee involvement*distributive justice (X*Z) has a positive and significant influence on the innovative behavior of PT PLN UP3 Madiun contract employees. Keywords: Employee Involvement, Distributive Justice, Innovative Behavior.
EFFECTS OF WORK ROTATION, WORK ENVIRONMENT, AND EMPLOYEE PRODUCTIVITY ON EMPLOYEE PERFORMANCE AT INDOMARET MADIUN
Abstract Penelitian ini bertujuan untuk menganalisis pengaruh rotasi kerja, lingkungan kerja, dan produktivitas karyawan terhadap kinerja karyawan pada PT. Indomarco Prismatama (Indomaret) di Kota Madiun. Latar belakang penelitian ini dilandasi oleh pentingnya pengelolaan sumber daya manusia secara optimal dalam meningkatkan kinerja organisasi, khususnya dalam industri ritel modern yang dinamis seperti Indomaret. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan pendekatan asosiatif. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada 101 karyawan dari 12 gerai Indomaret di wilayah Kota Madiun, yang dipilih secara purposive. Analisis data dilakukan dengan menggunakan regresi linier berganda melalui program SPSS. Hasil penelitian menunjukkan bahwa rotasi kerja, lingkungan kerja, dan produktivitas karyawan secara simultan berpengaruh signifikan terhadap kinerja karyawan. Secara parsial, masing-masing variabel independen juga menunjukkan pengaruh positif terhadap kinerja karyawan. Hal ini mengindikasikan bahwa semakin baik sistem rotasi kerja, kondisi lingkungan kerja, dan tingkat produktivitas, maka semakin tinggi pula kinerja yang dicapai oleh karyawan. Temuan ini memberikan implikasi penting bagi manajemen Indomaret agar terus meningkatkan kualitas sistem kerja dan lingkungan yang mendukung produktivitas, guna mencapai kinerja karyawan yang optimal. Kata Kunci: Rotasi Kerja, Lingkungan Kerja, Produktivitas Karyawan, Kinerja Karyawan. Abstrak This study aims to analyze the influence of work rotation, work environment, and employee productivity on employee performance at PT. Indomarco Prismatama (Indomaret) in Madiun City. The background of this research is based on the importance of optimal human resource management in improving organizational performance, especially in a dynamic modern retail industry such as Indomaret. The method used in this study is quantitative with an associative approach. The data collection technique was carried out through the distribution of questionnaires to 101 employees from 12 Indomaret outlets in the Madiun City area, which were selected purposively. Data analysis was carried out using multiple linear regression through the SPSS program. The results of the study show that work rotation, work environment, and employee productivity simultaneously have a significant effect on employee performance. Partially, each independent variable also showed a positive influence on employee performance. This indicates that the better the work rotation system, work environment conditions, and productivity levels, the higher the performance achieved by employees. These findings provide important implications for Indomaret management to continue to improve the quality of work systems and the environment that supports productivity, in order to achieve optimal employee performance. Keywords: Work Rotation, Work Environment, Employee Productivity, Employee Performance.
THE EFFECT OF LEVERAGE, PROFITABILITY, SALES GROWTH AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH EARNINGS MANAGEMENT AS A MODERATION VARIABLE
Abstract Penelitian ini bertujuan untuk menganalisis pengaruh leverage, profitabilitas, sales growth, dan capital intensity terhadap tax avoidance dengan manajemen laba sebagai variabel moderasi. Data penelitian diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024, dengan metode purposive sampling sehingga diperoleh sejumlah sampel 42 perusahaan dengan 168 data yang memenuhi kriteria penelitian. Analisis data dilakukan menggunakan model regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa leverage, sales growth, capital intensity dan manajemen laba berpengaruh positif signifikan terhadap tax avoidance, sedangkan profitabilitas tidak menunjukkan pengaruh signifikan terhadap tax avoidance. Uji moderasi menemukan bahwa manajemen laba memperkuat secara positif signifikan pengaruh leverage, sales growth dan capital intensity terhadap tax avoidance, sedangkan manajemen laba tidak dapat memoderasi pengaruh profitabilitas terhadap tax avoidance. Temuan ini memberikan implikasi bahwa kebijakan pengelolaan pajak perusahaan tidak hanya dipengaruhi oleh struktur modal dan kemampuan menghasilkan laba, tetapi juga dapat dipengaruhi oleh praktik manajemen laba. Kata kunci: leverage, profitabilitas, sales growth, capital intensity, manajemen laba, tax avoidance Abstract This research seeks to examine how leverage, profitability, sales growth, and capital intensity affect tax avoidance, with earnings management serving as a moderating variable. The data were collected from the financial reports of manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, applying a purposive sampling technique that resulted in 42 companies being selected and producing 168 observations that met the study’s requirements. The analysis was conducted through multiple linear regression and Moderated Regression Analysis (MRA) to test the proposed relationships. The findings revealed that leverage, sales growth, capital intensity, and earnings management each have a significant and positive impact on tax avoidance, while profitability did not display a notable effect. Furthermore, the moderation analysis demonstrated that earnings management significantly amplified the effect of leverage, sales growth, and capital intensity on tax avoidance, but failed to moderate the relationship between profitability and tax avoidance. These results highlight that tax management strategies within corporations are shaped not only by structural and financial elements, but also by managerial actions related to earnings. In addition, the study emphasizes the importance of considering profit management when evaluating corporate behavior in minimizing tax obligations. Keywords: leverage, profitability, sales growth, capital intensity, earnings management, tax avoidance
THE INFLUENCE OF FINGERPRINT ATTENDANCE SYSTEM, PUNISHMENT AND TRANSFORMATIONAL LEADERSHIP STYLE ON WORK DISCIPLINE
Abstrak Penelitian ini dilatarbelakangi oleh pentingnya disiplin kerja pegawai dalam mencapai tujuan organisasi, terutama di instansi pemerintah. Fenomena yang diamati di Dinas Pemberdayaan Masyarakat Dan Pemerintahan Desa Kabupaten Madiun menunjukkan adanya tantagan dalam disiplin kerja, meskipun sistem absensi fingerprint telah diterapkan dan punishment diberlakukan. Selain itu, gaya kepemimpinan transformasional juga diidentifikasi sebagai faktor potensial yang mempengaruhi disiplin. Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausal untuk menganalisis pengaruh sistem absensi fingerprint, punishment, dan gaya kepemimpinan transformasional terhadap disiplin kerja. Populasi penelitian adalah seluruh 52 pegawai Dinas Pemberdayaan Masyarakat Dan Pemerintahan Desa Kabupaten Madiun, dengan teknik pengambilan sampel jenuh. Data primer dikumpulkan melalui kuisioner dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa sistem absensi fingerprint dan gaya kepemimpinan transformasional berpengaruh positif dan signifikan terhadap disiplin kerja pegawai. Namun, punishment tidak memiliki pengaruh signifikan terhadap disiplin kerja. Temuan ini mengindikasikan bahwa efektivitas punishment di instansi tersebut perlu dievaluasi lebih lanjut, sementara teknologi absensi dan kepemimpinan yang inspiratif terbukti efektif. Disarankan agar instansi mengevaluasi dan memperkuat konsistensi serta keadilan dalam penerapan punishment. Penelitian selanjutnya dapat mempertimbangkan variabel lain yang memengaruhi disiplin kerja dan memperluas cakupan objek penelitian. Kata Kunci: Sistem Absensi Fingerprint, Punishment, Gaya Kepemimpinan Transformasional, Disiplin Kerja. Abstract This research is motivated by the importance of employee work discipline in achieving organizational goals, especially in government agencies. The phenomenon observed at the Madiun Regency Community Empowerment and Village Government Office shows that there are challenges in work discipline, even though the fingerprint attendance system has been implemented and punishment is applied. In addition, transformational leadership style was also identified as a potential factor influencing discipline. This study uses a quantitative approach with a causal design to analyze the effect of the fingerprint attendance system, punishment, and transformational leadership style on work discipline. The research population was all 52 employees of the Madiun Regency Community Empowerment and Village Government Office, with saturated sampling technique. Primary data was collected through questionnaires and analyzed using multiple linear regression. The results showed that the fingerprint attendance system and transformational leadership style had a positive and significant effect on employee work discipline. However, punishment has no significant effect on work discipline. This finding indicates that the effectiveness of punishment in the agency needs to be further evaluated, while attendance technology and inspirational leadership proved to be effective. It is recommended that agencies evaluate and strengthen consistency and fairness in the application of punishment. Future research can consider other variables that affect work discipline and expand the scope of research objects. Keywords: Fingerprint Attendance System, Punishment, Transformational Leadership Style, Work Discipline.
THE INFLUENCE OF PRODUCT QUALITY, PRICE, LIFESTYLE AND E-WOM ON THE PURCHASE DECISION SMARTPHONE MEREK OF APPLE SMARTPHONE GENERATION Z CITY OF MADIUN
Abstract This study aims to determine the influence of product quality, price, lifestyle, and electronic word of mouth (E-WOM) on the purchase decision smartphone merek of Apple brand smartphones in Generation Z in the city of Madiun. The background of this study is based on the increasing use of smartphones, especially the Apple brand which is classified as a premium product but remains the top choice among the younger generation. This study uses a quantitative approach to the survey method through the distribution of questionnaires to 384 respondents who are part of Generation Z in the city of Madiun. The data analysis technique used is SPSS version 25. The results showed that the four independent variables, namely product quality, price, lifestyle, and E-WOM, have a positive and significant effect on purchasing decisions. Among the four variables, lifestyle is the most dominant factor influencing purchasing decisions. This finding is expected to be a reference for business actors in designing a more effective marketing strategy in targeting the younger generation segment. Keyword: Product Quality, Price, Lifestyle, Electronic Word of Mouth (E-WOM), Purchase Decisions, Generation Z, iPhone
THE EFFECT OF VISUAL ATTRACTION, BRAND TRUST , BRAND REPUTATION, AND ADVERTISING ON WARDAH PURCHASE DECISIONS IN PONOROGO (WARDAH CONSUMERS IN PONOROGO)
Abstract Penelitian ini bertujuan untuk mengetahui pengaruh Daya Tarik Visual, Brand Trust, Reputasi Merek, dan Iklan terhadap Keputusan Pembelian produk kosmetik Wardah pada konsumen di Kota Ponorogo. Wardah sebagai salah satu brand kosmetik lokal ternama telah berhasil membangun citra sebagai produk halal dan aman yang sesuai dengan kebutuhan perempuan Muslimah di Indonesia. Dengan persaingan yang ketat di industri kosmetik, pemahaman terhadap faktor-faktor yang memengaruhi keputusan pembelian menjadi penting untuk strategi pemasaran yang efektif. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi dalam penelitian adalah seluruh pengguna produk Wardah di Ponorogo dengan teknik pengambilan sampel purposive sampling. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada 385 responden. Teknik analisis data menggunakan uji validitas, reliabilitas, uji asumsi klasik, serta analisis regresi linier berganda dengan bantuan SPSS.Hasil penelitian menunjukkan bahwa secara parsial semua variabel independen yaitu Daya Tarik Visual (X1), Brand Trust (X2), Reputasi Merek (X3), dan Iklan (X4) berpengaruh signifikan terhadap variabel dependen yaitu Keputusan Pembelian (Y). Daya tarik visual terbukti memengaruhi minat beli melalui desain kemasan, kombinasi warna, dan keunikan visual produk. Brand trust memengaruhi keputusan pembelian melalui persepsi kualitas, kejujuran merek, dan pengalaman pelanggan. Reputasi merek turut memperkuat kepercayaan konsumen dan meningkatkan kecenderungan untuk membeli. Iklan Wardah yang komunikatif, emosional, dan relevan dengan nilai-nilai spiritual konsumen juga terbukti efektif dalam mendorong pembelian.Simpulan dari penelitian ini adalah bahwa faktor visual dan non-visual memiliki peran yang saling melengkapi dalam membentuk keputusan pembelian konsumen. Implikasi praktis dari penelitian ini menyarankan agar perusahaan terus mengembangkan strategi pemasaran terpadu yang mengoptimalkan elemen visual, kepercayaan, reputasi, dan kreativitas iklan untuk mempertahankan loyalitas konsumen dan meningkatkan penjualan. Kata Kunci: Daya Tarik Visual, Brand Trust, Reputasi Merek, Iklan, Keputusan Pembelian, Wardah. Abstract This research aims to examine the influence of visual appeal, brand trust, brand reputation, and advertising on the purchasing decisions of Wardah cosmetic products among consumers in Ponorogo. As one of the leading local cosmetic brands in Indonesia, Wardah has successfully built a strong image as a halal and safe product that aligns with the needs of Muslim women. In the midst of intense competition in the cosmetics industry, understanding the factors that influence purchasing decisions is essential for developing effective marketing strategies. This study uses a quantitative approach with a survey method. The population consists of all Wardah product users in Ponorogo, with sampling conducted using purposive sampling techniques. Data was collected through questionnaires distributed to 385 respondents. Data analysis techniques included validity and reliability testing, classical assumption testing, and multiple linear regression analysis using SPSS software. The results show that each independent variable Visual Appeal (X 1 ), Brand Trust (X 2 ), Brand Reputation (X 3 ), and Advertising (X 4 ) has a significant partial effect on the dependent variable, namely Purchasing Decision (Y). Visual appeal influences purchase intention through packaging design, color combinations, and product visual uniqueness. Brand trust influences purchasing decisions through perceptions of quality, brand honesty, and customer experience. Brand reputation strengthens consumer confidence and increases the tendency to buy. Wardah's advertising, which is communicative, emotional, and aligned with consumers' spiritual values, also proves effective in driving purchasing decisions. The conclusion of this research is that both visual and non-visual factors play a complementary role in shaping consumer purchasing decisions. The practical implications of this study suggest that companies should continue to develop integrated marketing strategies that optimize visual elements, brand trust, reputation, and advertising creativity to maintain customer loyalty and boost sales. Keywords : Visual Appeal, Brand Trust, Brand Reputation, Advertising, Purchasing Decision, Wardah.
THE INFLUENCE OF PRODUCT QUALITY, PRICE PERCEPTION, AND PROMOTION ON PURCHASE DECISIONS OF CATFISH STICK CONSUMERS IN NGAWI CITY
bagaimana kualitas produk, persepsi harga, dan promosi memengaruhi keputusan pembelian stik ikan ele Beleys di Kota Ngawi. Produk ini merupakan salah satu inovasi UMKM dalam sektor makanan ringan berbasis ikan air tawar. Meskipun telah dikenal oleh konsumen secara uas, tingkat pembelian produk masih tergolong rendah jika dibandingkan dengan produk sejenis seperti stik tempe dan stik bawang. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada 384 responden yang merupakan konsumen stik ikan ele di wilayah Ngawi. Metode analisis data yang digunakan adalah regresi inier berganda untuk menguji pengaruh variabel bebas terhadap keputusan pembelian secara parsial. Penelitian ini diolah dengan menggunakan SPSS Versi 25. Berdasarkan hasil penelitian, kualitas produk, persepsi harga, dan promosi terbukti berpengaruh positif dan signifikan terhadap keputusan pembelian. Temuan penelitian ini menunjukkan bahwa peningkatan kualitas produk sangat penting dan strategi penetapan harga yang sesuai, serta perlunya optimalisasi strategi promosi, khususnya melalui media digital. Kata kunci: Kualitas Produk, Persepsi Harga, Promosi, Keputusan Pembelian, Stik Ikan ele Abstract This study aims to analyze the influence of product quality, price perception, and promotion on the purchasing decisions of Beleys catfish sticks in Ngawi City. This product is one of the SME innovations in the freshwater fish-based snack food sector. Although it is widely recognized by consumers, the evel of product purchases remains relatively ow compared to similar products such as tempeh sticks and onion sticks. This study employs a quantitative approach, with data collected through questionnaires distributed to 388 respondents who are consumers of catfish sticks in the Ngawi area. The data analysis method used is multiple inear regression to examine the partial influence of independent variables on purchasing decisions. The analysis was processed using SPSS Version 25. The results of the study show that product quality, price perception, and promotion have a positive and significant effect on purchasing decisions. These findings emphasize the importance of improving product quality and implementing appropriate pricing strategies, as well as optimizing promotional efforts, particularly through digital media. Keywords: Product Quality, Price Perception, Promotion, Purchasing Decision, Catfish Stick
THE INFLUENCE OF BRAND IMAGE, PRODUCT QUALITY, AND CONTENT MARKETING ON PURCHASE INTENTION OF OLIVIA BAKERY PRODUCTS IN MADIUN CITY
Abstrak Niat Beli merupakan salah satu indikator penting dalam perilaku konsumen yang dapat menggambarkan seberapa besar minat konsumen terhadap suatu produk. Penelitian ini bertujuan untuk menganalisis Pengaruh Brand Image, Kualitas Produk, dan Content Marketing terhadap Niat Beli konsumen pada produk Olivia Bakery di Kota Madiun. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner dan pengambilan sampel sebanyak 384 responden konsumen Olivia Bakery. Data dianalisis dengan bantuan software IBM SPSS versi 25. Hasil penelitian menunjukkan bahwa Brand Image berpengaruh negatif dan signifikan terhadap Niat Beli, Kualitas Produk berpengaruh positif dan signifikan terhadap Niat Beli, serta Content Marketing juga berpengaruh positif dan signifikan terhadap Niat Beli. Brand Image, Kualitas Produk dan Content Marketing berpengaruh secara simultan terhadap Niat Beli pada produk Olivia Bakery di Kota Madiun. Kata Kunci: Brand Image, Kualitas Produk, Content Marketing, Niat Beli. Abstract Purchase Intention is one of the important indicators in consumer behavior that can describe how much consumer interest in a product. This study aims to analyze the influence of Brand Image, Product Quality, and Content Marketing on consumer Purchase Intention on Olivia Bakery products in Madiun City. This study uses a quantitative approach with a survey method through a questionnaire and sampling of 384 Olivia Bakery consumer respondents. Data were analyzed with the help of IBM SPSS software version 25. The results of the study indicate that Brand Image has a negative and significant effect on Purchase Intention, Product Quality has a positive and significant effect on Purchase Intention, and Content Marketing also has a positive and significant effect on Purchase Intention. Brand image, Product Quality and Content Marketing simultaneously influence Purchase Intention on Olivia Bakery products in Madiun City. Keywords: Brand Image, Quality Product, Content Marketing, Purchase Intention.
THE EFFECT OF INDEPENDENT BOARD COMMISSIONERS ON EARNINGS MANAGEMENT
Abstrak Studi ini menyelidiki bagaimana dewan komisaris independen mempengaruhi metode manajemen laba pada perusahaan manufaktur di Indonesia. Analisis regresi linier berganda dilakukan pada data yang diperoleh dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil menunjukkan bahwa praktik manajemen laba secara signifikan dikurangi oleh komisaris independen; ini menunjukkan bahwa lebih banyak komisaris meningkatkan pengawasan dan membatasi perilaku egois manajemen. Penelitian ini menekankan pentingnya peran komisaris independen dalam meningkatkan tata kelola perusahaan. Keterbatasan penelitian terletak pada fokus pada perusahaan manufaktur dalam periode tertentu, sehingga penelitian selanjutnya disarankan memperluas sektor, periode, dan variabel tata kelola lainnya. Kata Kunci: Komisaris Independen, Manajemen Laba, Tata Kelola Perusahaan Abstract This study looks at how independent commissioners affect Indonesian manufacturing businesses' earnings management. Using multiple linear regression, data were extracted from the annual reports of businesses that were listed on the Indonesia Stock Exchange. The findings show that independent commissioners considerably lessen profits management, demonstrating that a larger percentage restricts managerial opportunistic conduct and enhances supervision. The study highlights the importance of independent commissioners in improving corporate governance. The study is limited to manufacturing companies within a specific period, and future research is suggested to expand the sector, period, and governance variables. Keywords: Independent Commissioners, Earnings Management, Corporate Governance
THE INFLUENCE OF ATTRACTIONS, FACILITIES, AND SOCIAL MEDIA PROMOTION ON REVISIT INTENTION KRESEK MONUMENT MADIUN
Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh daya tarik, fasilitas, dan promosi melalui media sosial terhadap minat berkunjung kembali ke Monumen Kresek di Kabupaten Madiun, Jawa Timur. Monumen ini merupakan situs bersejarah yang dibangun untuk mengenang peristiwa pembantaian tahun 1948 oleh Partai Komunis Indonesia (PKI), serta menjadi simbol perjuangan masyarakat dalam mempertahankan ideologi bangsa. Pendekatan kuantitatif digunakan dengan metode survei melalui kuesioner kepada pengunjung Monumen Kresek. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS 25. Hasil penelitian menunjukkan bahwasanya ketiga variabel independen berpengaruh positif dan signifikan terhadap minat berkunjung kembali. Temuan ini mengindikasikan pentingnya peningkatan kualitas daya tarik wisata, penyediaan dan pemeliharaan fasilitas, serta optimalisasi promosi melalui media sosial secara kreatif dan emosional. Kata Kunci: Daya Tarik, Fasilitas, Promosi Media Sosial, Minat Berkunjung Kembali, Monumen Kresek. Abstract This study aims to analyze the influence of attraction, facilities, and promotion through social media on revisit intention to the Kresek Monument in Madiun Regency, East Java. The monument is a historical site built to commemorate the 1948 massacre by the Indonesian Communist Party (PKI) and serves as a symbol of the people’s struggle to uphold the nation's ideology. A quantitative approach was employed using a survey method through questionnaires distributed to visitors of the Kresek Monument. Data were analyzed using multiple linear regression with SPSS 25. The results show that the three independent variables have a positive and significant effect on revisit intention. These findings indicate the importance of improving the quality of tourist attractions, providing and maintaining facilities, and optimizing promotions through social media in a creative and emotional manner. Keywords: Attraction, Facilities, Social Media Promotion, Revisit Intention, Kresek Monument.
THE EFFECT OF WORKLOAD, ORGANIZATIONAL CULTURE, TOTAL QUALITY MANAGEMENT (TQM), AND WORK ENGAGEMENT ON MANAGERIAL PERFORMANCE
Abstract Kinerja manajerial merupaan faktor penting yang harus seluruh karyawan perusahaan agar dapat mencapai tujuan visi dan misi. Lokasi penelitian ini adalah BPJS Ketenagakerjaan Kantor Cabang Madiun. Tujuan dari penelitian ini adalah untuk memberikan bukti empiris pengaruh beban kerja, budaya organisasi, total quality management, dan work engagement terhadap kinerja manajerial. Sumber data primer yang digunakan dalam penelitian ini adalah hasil jawaban dari responden melalui item-item kuesioner. Populasi karyawan berjumlah 56, dan sampel yang digunakan adalah seluruh karyawan BPJS Ketenagakerjaan Kantor Cabang Madiun. Metode penelitian ini menggunakan pendekatan kuantitatif, dengan software SPSS 25. Hasil dari penelitian ini menunjukkan bahwa beban kerja, budaya organisasi, total quality management (TQM), dan work engagement berpengaruh positif dan signifikan terhadap kinerja manajerial. Keywords: Beban Kerja, Budaya Organisasi, Total Quality Management (TQM), Work Engagement, Kinerja Manajerial Abstract Managerial performance isl an importantl factor that all employees lof the company must have iln order tol achieve thel vision andl mission goals. Thel location of this research is BPJS Employment Madiun Branch Office. Thel purpose lof this studyl is lto provide empirical levidence of lthe influence lof workload, organizational culture, ltotal quality lmanagement, and work engagement onl managerial lperformance. The primary datal source used inl this lstudy is the results of respondents' answers through questionnaire items. The employee population is 56, and the sample used is all employees of BPJS Ketenagakerjaan Madiun Branch Office. This lresearch method usesl a quantitativel approach, with SPSSl 25 software. Thel results of thisl study indicate that workload, organizational culture, total qualityl management (lTQM), and work engagement have a positive and lsignificant effect lon managerial lperformance. Keywords:Workload, Organizationall Culture, lTotal Quality lManagement, Work Engagement, Managerial Performance
THE EFFECT OF RECRUITMENT, WORK MOTIVATION, AND WORK DICIPLINE ON EMPLOYEE PERFORMANCE
Abstrak Penelitian ini bertujuan untuk mengkaji bagaimana rekrutmen, motivasi kerja, dan disiplin kerja mepengaruhi kinerja karyawan Generasi Z di Kota Madiun. Studi ini didorong oleh meningkatnya jumlah pemutusan hubungan kerja di kalangan pekerja Generasi Z, yang dianggap menghadapi kesulitan terkait motivasi, disiplin, dan adaptasi terhadap lingkungan kerja. Dengan menggunakan metodologi kuantitatif, penelitian ini mengumpulkan data melalui kuesioner dan menganalisis hasilnya menggunakan regresi linier berganda. Temuan menunjukkan bahwa rekrutmen, motivasi kerja, dan disiplin kerja masing-masing memiliki pengaruh positif dan signifikan terhadap kinerja kerja karyawan Generasi Z di Kota Madiun. Hasil ini menyoroti pentingnya perusahaan untuk menyesuaikan strategi manajemen sumber daya manusia mereka dengan karakteristik unik Generasi Z guna meningkatkan kinerja organisasi secara keseluruhan. Kata Kunci: Rekrutmen, Motivasi Kerja, Disiplin Kerja, Kinerja Karyawan. Abstract This research aims to examine how recruitment, work motivation, and work discipline impact the performance of Generation Z employees in Madiun City. The study is motivated by the rising number of employment terminations among Generation Z workers, who are perceived to face difficulties related to motivation, discipline, and adapting to the workplace environment. Employing a quantitative methodology, the study collected data through questionnaires and analyzed the results using multiple linear regression. Findings indicate that recruitment, work motivation, and work discipline each have a positive and significant influence on the job performance of Generation Z employees in Madiun City. These results highlight the importance for companies to tailor their human resource management strategies to the unique traits of Generation Z to enhance overall organizational performance. Keywords: Recruitment, Work Motivation, Work Discipline, Employee Performance
THE EFFECT OF EMPLOYER BRANDING AND E-RECRUITMENT ON THE INTEREST OF GENERATION Z IN APPLYING FOR JOBS IN MADIUN REGENCY
Abstrak Penelitian ini bertujuan menganalisis pengaruh employer branding dan e-recruitment terhadap minat melamar kerja Generasi Z di Kabupaten Madiun. Metode penelitian bersifat kuantitatif dengan pendekatan survei. Sampel sebanyak 384 responden Generasi Z di Madiun dipilih secara purposive sampling. Data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa employer branding dan e recruitment berpengaruh positif signifikan terhadap minat melamar kerja Generasi Z. Kedua variabel tersebut secara simultan menjelaskan 82,6% variasi minat melamar kerja. Temuan ini menegaskan pentingnya employer branding dan sistem e-recruitment yang efektif untuk meningkatkan ketertarikan Generasi Z melamar pekerjaan. Kata kunci : employer branding, e-recruitment, minat melamar kerja, Generasi Z, Madiun Abstract This study examines the influence of employer branding and e-recruitment on the intention to apply for jobs among Generation Z in Madiun Regency. A quantitative survey was conducted among 384 Generation Z respondents in Madiun using purposive sampling. Data were collected via a Likert questionnaire and analyzed with multiple linear regression. Results show both employer branding and e-recruitment have significant positive effects on Generation Z’s intention to apply for jobs. Together these variables explain 82.6% of the variance in application intention. The findings highlight the importance of effective employer branding and e-recruitment in attracting applicants. Keywords : employer branding, e-recruitment, job application intention, Generation Z, Madiun.
THE EFFECT ON WORK DICIPLINE, WORK MOTIVATION, AND WORK ENVIROMENT ON ALFAMART EMPLOYEE PERFORMANCE IN MADIUN
Abstrak Upaya peningkatan kinerja karyawan tidak hanya bergantung pada kualitas produk tetapi juga pada faktor internal seperti kepuasan gaji, kondisi kerja, dan pelayanan karyawan. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja karyawan dengan mengkaji faktor-faktor seperti disiplin kerja, motivasi, dan lingkungan kerja pada karyawan Alfamart di Madiun. Penelitian ini menggunakan pendekatan kuantitatif dengan 116 responden karyawan menggunakan teknik sampling jenuh. Analisis data dilakukan dengan menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa secara parsial, disiplin kerja, motivasi kerja, dan lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Ketiga variabel ini juga berpengaruh terhadap produktivitas perusahaan atau bisnis. Temuan ini menekankan pentingnya menciptakan lingkungan kerja yang baik, disiplin kerja yang baik dan motivasi yang baik juga. Kata Kunci: disiplin kerja, motivasi kerja, lingkungan kerja, Kinerja Karyawan Abstract Efforts to improve employee performance depend not only on product quality but also on internal factors such as salary satisfaction, working conditions, and employee service. This study aims to analyze the influence of employee performance by examining factors such as work discipline, motivation, and the work environment on Alfamart employees in Madiun. This study used a quantitative approach with 116 employee respondents using a saturated sampling technique. Data analysis was conducted using path analysis. The results of the study indicate that partially, work discipline, work motivation, and the work environment have a positive and significant effect on employee performance. These three variables also influence company or business productivity. These findings emphasize the importance of creating a good work environment, good work discipline, and good motivation as well. Kata Kunci: work discipne, work motivation, work environment, employee Performance.
THE EFFECT OF MANAGEMENT SUPPORT, SUPERVISOR SUPPORT AND CO-WORKER SUPPORT ON EMPLOYEE ENGAGEMENT
Abstrak Employee engagement merupakan kondisi psikologis positif yang ditandai dengan semangat, dedikasi, dan keterikatan karyawan dalam menjalankan tugas di organisasi. Penelitian ini bertujuan membuktikan pengaruh Management Support, Supervisor Support, dan Co-worker Support terhadap Employee Engagement pada PT PLN Persero UP3 Madiun. Teknik sampling menggunakan purposive sampling dengan jumlah 105 responden yang merupakan karyawan PT PLN UP3 Madiun. Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner dan analisis menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa management support tidak berpengaruh positif dan signifikan terhadap employee engagement, sedangkan supervisor support dan co-worker support berpengaruh positif serta signifikan terhadap employee engagement. Keywords: Management Support, Supervisor Support, Co-Worker Support, Employee engagement Abstract Employee engagement is a positive psychological condition characterized by enthusiasm, dedication, and employee attachment in carrying out tasks in the organization. This study aims to prove the influence of Management Support, Supervisor Support, and Co-worker Support on Employee Engagement at PT PLN Persero UP3 Madiun. The sampling technique used purposive sampling with a total of 105 respondents who are employees of PT PLN UP3 Madiun. This study uses a quantitative approach with data collection through questionnaires and analysis using SPSS version 25. The results of the study indicate that management support does not have a positive and significant effect on employee engagement, while supervisor support and co-worker support have a positive and significant effect on employee engagement. Keywords: Management Support, Supervisor Support, Co-Worker Support, Employee engagement
THE INFLUENCE OF FEAR OF MISSING OUT (FOMO), VIRAL MARKETING, AND SERVICE QUALITY ON THE PURCHASE INTEREST
Abstrak Perkembangan media sosial telah mendorong perubahan yang signifikan dalam perilaku konsumen, salah satunya ditandai dengan munculnya fenomena Fear of Missing Out (FOMO) yang berdampak pada minat pembelian. Marugame Udon Madiun memanfaatkan fenomena tersebut melalui penerapan strategi Viral Marketing dan peningkatan Service Quality guna menarik minat pembelian konsumen. Penelitian ini bertujuan untuk menganalisis pengaruh Fear of Missing Out (FOMO), Viral Marketing, dan Service Quality terhadap minat pembelian pada konsumen Marugame Udon di Madiun. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Populasi penelitian terdiri dari calon konsumen Marugame Udon di Madiun, dengan jumlah sampel sebanyak 384 responden yang diperoleh melalui teknik purposive sampling. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner dan dianalisis menggunakan regresi linear berganda, koefisien determinasi, serta pengujian hipotesis melalui uji t dan uji F dengan bantuan perangkat lunak SPSS Ver. 31. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan, variabel Fear of Missing Out (FOMO), Viral Marketing, dan Service Quality berpengaruh positif dan signifikan terhadap minat pembelian konsumen. Kata Kunci: Fear of Missing Out (FOMO), Viral Marketing, Service Quality, Minat Pembelian, Marugame Udon Madiun Abstract The development of social media has encouraged significant differences in consumer behavior, one of which is indicated by the emergence of the Fear of Missing Out (FOMO) phenomenon that affects purchasing interest. Marugame Udon Madiun takes advantage of this phenomenon through the application of a Viral Marketing strategy and improved Service Quality to attract consumer purchasing interest. This study aims to analyze the influence of Fear of Missing Out (FOMO), Viral Marketing, and Service Quality on the purchasing interest of Marugame Udon consumers in Madiun. The method used in this study is a quantitative approach. The research population consists of potential Marugame Udon consumers in Madiun, with a sample size of 384 respondents obtained through purposive sampling. Data collection was conducted through the distribution of questionnaires and analyzed using multiple linear regression, the coefficient of determination, and hypothesis testing using t-tests and F-tests using SPSS Ver. 31 software. The results of the study indicate that both partially and simultaneously, the variables Fear of Missing Out (FOMO), Viral Marketing, and Service Quality have a positive and significant effect on consumer purchase interest. Keywords: Fear of Missing Out (FOMO), Viral Marketing, Service Quality, Purchase Interest, Marugame Udon Madiun
Abstract Penelitian ini untuk memberikan sebuah bukti empiris mengenai Pengaruh Motivasi, dan Kepuasan Kerja Terhadap Loyalitas Pegawai Di RRI Madiun. Jenis penelitian ini yaitu penelitian deskriptif dengan pendekatan kuantitatif. Sampel dalam penelitian ini berjumlah 78 responden. Metode pengambilan sampel yaitu menggunakan teknik sampling jenuh (saturation sampling). Pengumpulan data dalam penelitian ini menggunakan kuesioner. Teknik ini digunakan ketika jumlah populasi relatif kecil sehingga semua anggota populasi dijadikan sampel penelitian. Hasil penelitian membuktikan bahwa motivasi berpengaruh terhadap Loyalitas Pegawai pada Karyawan di RRI Madiun, kepuasan kerja berpengaruh terhadap loyalitas pegawai di RRI Madiun Kata Kunci: Motivasi, Kepuasan Kerja, Loyalitas Pegawai Abstract This study aims to provide empirical evidence regarding the impact of incentives, motivation, and job satisfaction on employee loyalty at RRI Madiun. This research is descriptive with a quantitative approach. The sample size for this study was 78 respondents. The sampling method used was saturation sampling. Data collection in this study used a questionnaire. This technique is used when the population is relatively small, so that all members of the population are included in the research sample. The research results demonstrate that incentives influence employee loyalty at RRI Madiun, employee performance at RRI Madiun, and employee loyalty and performance at RRI Madiun. Keywords: Incentives, Employee Loyalty, and Employee Performance
INFLUENCE OF BRAND TRUST, PRODUCT QUALITY AND LIFE STYLE REGARDING THE DECISION TO PURCHASE DRINKING WATER PACKAGING
Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Brand trust, kualitas produk dan Lifestyle terhadap keputusan pembelian masyarakat terhadap produk air minum botol galon. Penelitian ini dilakukan pada pengguna air minum kemasan galon. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei dengan menyebarkan kuesioner kepada 385 responden pengguna air galon. Teknik analisis data yang digunakan adalah regresi linier berganda dengan menggunakan SPSS.25. Hasil dari penelitian ini adalah Brand trust mempunyai pengaruh yang signifikan terhadap keputusan pembelian produk, kualitas produk mempunyai pengaruh yang signifikan terhadap keputusan pembelian produk dan Lifestyle mempunyai pengaruh yang signifikan terhadap keputusan pembelian produk Kata Kunci: Brand trust, Kualitas produk, lifestyle and Keputusan pembelian. Abstract This research aims to determine the influence of brand trust, product quality and lifestyle on people's purchasing decisions for drinking water products in gallon bottles of the. This research was conducted on users of gallon bottled drinking water. This research uses a quantitative approach with a survey method by distributing questionnaires to 385 respondents who are users of brand gallon water. The data analysis technique used is multiple linear regression, using SPSS.25. The results of this research are that brand trust has a significant influence on purchasing decisions for products, product quality has a significant influence on purchasing decisions for products and lifestyle has a significant influence on purchasing decisions for Keywords: Brand trust, product quality, lifestyle and purchasing decision.
THE EFFECT OF LIFESTYLE, BRAND IMAGE, PRODUCT QUALITY AND PRICE ON THE DECISION PURCHASE IPHONE
Abstrak Penelitian ini menganalisis pengaruh life style, brand image, kualitas produk, dan harga terhadap keputusan pembelian iPhone second bergaransi ex internasional pada Generasi Z di Kota Madiun. Menggunakan pendekatan kuantitatif dengan probability dan purposive sampling, diperoleh 385 responden. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan SPSS 27. Hasil uji t menunjukkan keempat variabel berpengaruh positif dan signifikan secara parsial terhadap keputusan pembelian, sedangkan uji F menunjukkan pengaruh positif dan signifikan secara simultan. Temuan ini menyarankan pelaku usaha untuk menyesuaikan strategi pemasaran dengan gaya hidup Gen Z, memperkuat citra merek, meningkatkan kualitas produk, dan menawarkan harga kompetitif. Kata kunci: life style, brand image, kualitas produk, harga, keputusan pembelian, iPhone second ex internasional, (Studi Kasus Konsumen Gen Z di Madiun). Abstract This study analyzes the influence of lifestyle, brand image, product quality, and price on purchasing decisions for second-hand iPhones with ex-international warranties among Generation Z in Madiun City. Using a quantitative approach with probability and purposive sampling, 385 respondents were obtained. Data were collected through questionnaires and analyzed using SPSS 27. The t-test results showed that all four variables had a positive and significant partial effect on purchasing decisions, while the F-test showed a positive and significant simultaneous effect. These findings suggest that business actors should adjust their marketing strategies to the Gen Z lifestyle, strengthen brand image, improve product quality, and offer competitive prices. Keywords: lifestyle, brand image, product quality, price, purchasing decision, second-hand iPhone ex-international, (Case Study of Gen Z Consumers in Madiun ).
PENGARUH ORGANIZATIONAL CULTURE DAN INTRINSIC MOTIVATION TERHADAP JOB SATISFACTION KARYAWAN KONTRAK GENERASI Z
Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh organizational culture dan intrinsic motivation terhadap job satisfaction karyawan kontrak Generasi Z pada PT. INKA Kota Madiun. Latar belakang penelitian ini didasari oleh rendahnya tingkat job satisfaction sebagian karyawan kontrak generasi Z, meskipun perusahaan telah melakukan berbagai upaya peningkatan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Penelitian ini menerapkan pendekatan kuantitatif melalui penggunaan metode survei. Populasi dalam penelitian ini adalah semua karyawan kontrak dari generasi Z yang jumlahnya 70 orang, dan seluruh karyawan tersebut dijadikan sebagai sampel. Pengumpulan data dilakukan menggunakan kuesioner tertutup, dan analisis data menggunakan regresi linier berganda dibantu oleh SPSS versi terbaru. Hasil penelitian menunjukkan bahwa organizational culture dan intrinsic motivation berpengaruh positif dan signifikan terhadap job satisfaction. Nilai Adjusted R² sebesar 0,846 menunjukkan bahwa kedua variabel independen mampu menjelaskan 84,6% variasi job satisfaction. Secara parsial, intrinsic motivation memiliki pengaruh paling dominan. Temuan ini menegaskan pentingnya membangun organizational culture yang adaptif dan mendorong intrinsic motivation dalam upaya meningkatkan job satisfaction generasi Z. Kata Kunci: organizational culture, intrinsic motivation, job satisfaction, generasi Z, PT. INKA Abstract This study aims to analyze the influence of organizational culture and intrinsic motivation on job satisfaction of Generation Z contract employees at PT. INKA Kota Madiun. The background of this study is based on the low level of job satisfaction of some Generation Z contract employees, even though the company has made various improvement efforts. This study uses a quantitative approach with a survey method. The study population is all 70 Generation Z contract employees, and all of them are sampled (census). Data collection was carried out using a closed questionnaire, and data analysis used multiple linear regression assisted by the latest version of SPSS. The results of the study indicate that organizational culture and intrinsic motivation have a positive and significant effect on job satisfaction. The Adjusted R² value of 0.846 indicates that both independent variables are able to explain 84.6% of the variation in job satisfaction. Partially, intrinsic motivation has the most dominant influence. This finding emphasizes the importance of building an adaptive organizational culture and encouraging intrinsic motivation in an effort to improve Generation Z job satisfaction. Keywords: organizational culture, intrinsic motivation, job satisfaction, generation Z, PT. INKA.
THE EFFECT OF TICKET PRICES AND DESTINATION IMAGE ON TOURIST SATISFACTION THROUGH VISITING DECISIONS
Abstract Penelitian ini untuk memberikan sebuah bukti empiris mengenai Pengaruh Harga Tiket Dan Citra Destinasi Terhadap Kepuasan Wisatawan Melalui Keputusan Berkunjung pada wisata Benteng Pendem Van Der Bosch Ngawi. Jenis penelitian ini yaitu penelitian deskriptif dengan pendekatan kuantitatif. Sampel dalam penelitian ini berjumlah 385 responden. Metode pengambilan sampel yaitu menggunakan metode purposive sampling. Pengumpulan data dalam penelitian ini menggunakan kuesioner.Teknik analisis data pada penelitian ini menggunakan alat uji berupa software SmartSPSS 25. Hasil penelitian membuktikan bahwa Harga tiket berpengaruh positif signifikan terhadap keputusan berkunjung, Citra destinasi berpengaruh positif signifikan terhadap keputusan berkunjung, Harga tiket berpengaruh positif dan signifikan terhadap kepuasan wisatawan, Citra destinasi berpengaruh positif dan signifikan terhadap kepuasan wiasatawan, Keputusan berkunjung berpengaruh positif dan signifikan terhadap kepuasan wisatawan, Harga tiket dapat mempengaruhi peningkatannya terhadap pengaruh kepuasan wisatawan melalui keputusan berkunjung, dan Citra destinasi terhadap kepuasan wisatawan dapat memediasi oleh keputusan berkunjung pada wisatawan terhadap objek Benteng Pendem Van Den Bosch Ngawi. Kata Kunci: Harga Tiket, Citra Destinasi, Kepuasan Wisatawan, Keputusan Berkunjung Abstract This study is to provide empirical evidence regarding the Influence of Ticket Prices and Destination Image on Tourist Satisfaction Through Visiting Decisions at Benteng Pendem Van Der Bosch Ngawi Tourism. This type of research is descriptive research with a quantitative approach. The sample in this study amounted to 385 respondents. The sampling method used the purposive sampling method. Data collection in this study used a questionnaire. The data analysis technique in this study used a test tool in the form of SmartSPSS 25 software. The results of the study prove that ticket prices have a significant positive effect on visiting decisions . Pendem Van Den Bosch Ngawi object. Keywords : Ticket Prices, Destination Image, Tourist Satisfaction, Visiting Decisions
THE EFFECT OF INTEREST RATES AND LEGAL RESERVE REQUIREMENTS ON FIRM VALUE WITH PROFITABILITY AS AN INTERVENING VARIABLE
Abstrak Tujuan dari dilakukannya penelitian ini ialah guna memperoleh pengetahuan mengenai apakah tingkat suku bunga serta legal reserve requirement mempunyai pengaruh terhadap nilai perusahaan dengan profitabilitas yang menjadi variabel intervening. Penelitian dilakukan pada perusahaan-perusahaan subsektor perbankan yang masuk dalam daftar BEI di tahun 2019-2023. Penelitian ini memanfaatkan metode yakni pendekatan kuantitatif yang memakai teknik analisis yang dibantu SPSS versi 25. Sampel ditentukan melalui purposive sampling dan menghasilkan 215 data observasi. Penelitian ini memperlihatkan hasil bahwasannya tingkat suku bunga tidak mempunyai pengaruh terhadap profitabilitas maupun nilai perusahaan. Legal reserve requirement mempunyai pengaruh yang signifikan dan positif terhadap profitabilitas dan nilai perusahaan. Kemudian profitabilitas mempunyai pengaruh yang signifikan dan negatif terhadap nilai perusahaan serta memmediasi pengaruh dari ketiga variabel independen atas nilai perusahaan. Kata kunci: tingkat suku bunga, legal reserve requirement, profitabilitas, nilai perusahaan Abstract The purpose of this research is to gain knowledge about whether interest rates and legal reserve requirements have an influence on firm value with profitability as an intervening variable. The research was conducted on banking sub-sector companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. This study uses a quantitative approach with analysis techniques assisted by SPSS version 25. The sample was determined through purposive sampling and resulted in 215 observational data. The results of this study show that interest rates do not have an influence on profitability or firm value. Legal reserve requirements have a significant and positive influence on profitability and firm value. Meanwhile, profitability has a significant and negative influence on firm value and mediates the influence of the three independent variables on firm value. Keywords: interest rate, legal reserve requirements, profitability, firm value
THE EFFECT OF PERCEIVED CREATIVITY, SOCIAL MEDIA, PERCEIVED BEHAVIOR CONTROL ON ENTREPRENEURIAL INTENTION
Abstrak Penelitian ini bertujuan untuk memberikan bukti secara empiris tentang pengaruh Perceived Creativity, Media Sosial, Perceived Behavior Control pada Minat Berwirausaha Generasi Z di Kota Madiun. Penelitian ini menggunakan metode penelitian Kuantitatif. Sampel penelitian ini Adalah Generasi Z di Kota Madiun sebanyak 385 responden melalui kuisioner. Teknik pengumpulan data penelitian ini menggunakan teknik Nonprobability Sampling dengan metode pengambilan sampel menggunakan Purposive Sampling. Metode analisis data penelitian ini menggunakan program SPSS versi 25. Hasil dalam penelitian ini adalah Perceived Creativity berpengaruh positif signifikan terhadap minat berwirausaha, Media sosial berpengaruh positif signifikan terhadap minat berwirausaha, Perceived Behavior Control berpengaruh positif signifikan terhadap minat berwirausaha. Kata Kunci: Perceived Creativity, Media Sosial, Perceived Behavior Control, Minat Berwirausaha Abstract This study aims to provide empirical evidence on the influence of Perceived Creativity, Social Media, Perceived Behavioral Control on the Entrepreneurial Intention of Generation Z in Madiun City. This research employs a quantitative method. The sample consists of 385 Generation Z respondents in Madiun City, obtained through questionnaires. The data collection technique used in this study is Non Probability Sampling with a purposive sampling method. The data analysis method utilized is SPSS version 25. The results of the study indicate that Perceived Creativity has a significant positive effect on entrepreneurial intention, Social Media has a significant positive effect on entrepreneurial intention, and Perceived Behavioral Control has a significant positive effect on entrepreneurial intention. Keywords: Perceived Creativity, Social Media, Perceived Behavioral Control, Entrepreneurial Intention
PENGARUH BRAND IMAGE, BRAND AMBASSADOR, FANATISME, KELOMPOK REFERENSI, DAN CELEBRITY ENDORSER TERHADAP MINAT BELI KONSUMEN HANDPHONE SAMSUNG DI KOTA MADIUN
Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Brand Image, Brand Ambassador, Fanatisme, Kelompok Referensi, dan Celebrity Endorser Terhadap Minat Beli Handphone Samsung di Kota Madiun) menggunakan metode kuantitatif dan teknik analisis desktriptif dengan metode survey. Data dikumpulkan melalui kuesioner yang dibagikan kepada 384 responden yang dipilih menggunakan teknik non-probability sampling dengan metode purposive sampling. Data penelitian dianalis dengan SPSS versi 25. Dari hasil penelitian menunjukkan bahwa variabel Brand Image (X1), Brand Ambassador (X2), Fanatisme (X3), Kelompok Referensi (X4), dan Celebrity Endorser (X5) memiliki pengaruh positif dan signifikan terhadap Minat Beli Konsumen (Y) pada konsumen handphone Samsung di kota Madiun. Kata Kunci: Brand Image, Brand Ambassador, Fanatisme, Kelompok Referensi, Celebrity Endorser, dan Minat Beli Konsumen Abstract This research aims to determine the influence of Brand Image, Brand Ambassador, Fanaticism, Reference Groups, and Celebrity Endorsers on Interest in Buying Samsung Mobile Phones in Madiun City) using quantitative methods and descriptive analysis techniques using survey methods. Data was collected through questionnaires distributed to 384 respondents who were selected using a non-probability sampling technique with a purposive sampling method. The research data was analyzed using SPSS version 25. The research results showed that the variables Brand Image (X1), Brand Ambassador (X2), Fanaticism (X3), Reference Group (X4), and Celebrity Endorser (X5) had a positive and significant influence on Consumer Purchase Interest (Y) among Samsung cellphone consumers in the city of Madiun.
PENGARUH HARGA, KUALITAS PRODUK DAN LOKASI USAHA TERHADAP KEPUTUSAN PEMBELIAN PRODUK TEH KOTA DI KABUPATEN MAGETAN
Abstrak Tujuan dari penelitian ini untuk menganalisis pengaruh kualitas produk, harga, dan lokasi usaha terhadap keputusan pembelian Teh Kota di Kabupaten Magetan. Menggunakan pendekatan kuantitatif, data diperoleh dengan kuesioner yang dibagikan kepada 384 responden yang dipilih melalui teknik porposional sampling. Analisis data dilaksanakan menggunakan SPSS, mencakup uji validitas, uji reliabilitas, bahkan analisis regresi linier berganda. Hasil dari olah data dan uji hipotesis yang sudah dijalankan maka dapat disimpulkan harga berpengaruh secara sig pada keputusan pembelian dari konsumen Teh Kota. Kualitas produk juga berpengaruh secara sig pada keputusan pembelian dari konsumen Teh kota. Lokasi berpengaruh secara sig terhadap keputusan pembelian dari konsumen Teh Kota. Serta harga, kualitas produk, dan lokasi secara bersama-sama berpengaruh sig terhadap keputusan pembelian dari konsumen Teh Kota. Kata Kunci: Harga, Kualitas Produk, Lokasi Usaha, Keputusan Pembelian.. Abstract This study aims to analyze the influence of price, product quality, and business location on purchase decisions for Teh Kota products in Magetan Regency. Using a quantitative approach, data were collected through questionnaires distributed to 384 respondents selected using porporsional sampling. Data analysis was conducted with SPSS, including validity tests, reliability tests, and multiple linear regression analysis. Based on the results of data processing and hypothesis testing that has been carried out, it can be concluded that price has a significant influence on the purchasing decisions of Kota Tea consumers. Product quality has a significant influence on the purchasing decisions of Kota Tea consumers. Location has a significant influence on the purchasing decisions of Kota Tea consumers. Price, product quality and location together have a significant influence on the purchasing decisions of Kota Tea consumers. Keywords: Price, Product Quality, Business Location, Purchase Decisi
PENGARUH DIGITAL MARKETING, KESADARAN MEREK, DAN GREEN PACKAGING TERHADAP KEPUTUSAN PEMBELIAN PRODUK SERUM DARI AVOSKIN DI KOTA MADIUN
Abstrak Tujuan dari penelitian ini untuk mengetahui adanya Pengaruh Digital Marketing, Kesadaran Merek, dan Green Packaging Terhadap Keputusan Pembelian Produk Serum dari Avoskin di Kota Madiun. Penelitian ini dilakukan pada masyarakat Kota Madiun yang berusia 17 tahun sampai 45 tahun dan pernah menggunakan produk serum avoskin minimal satu kali pemakaian dengan pengambilan sampel sebanyak 384 responden. Teknik pengumpulan data penelitian ini menggunakan teknik Nonprobability Sampling dengan metode pengambilan sampel menggunakan Purposive Sampling. Metode analisis data penelitian ini menggunakan analisis Regresi Linier Berganda dengan menggunakan program SPSS 25. Hasil penelitian ini bahwa 1) Digital marketing berpengaruh positif dan signifikan terhadap keputusan pembelian produk serum dari avoskin, 2) Kesadaran merek berpengaruh positif dan signifikan terhadap keputusan pembelian produk serum dari avoskin, 3) Green Packaging berpengaruh positif dan signifikan terhadap keputusan pembelian produk serum dari avoskin Kata Kunci: Digital Marketing, Kesadaran Merek, Green Packaging, Keputusan Pembelian Abstract The purpose of this study was to determine the influence of digital marketing, brand awareness, and green packaging on purchasing decisions for serum products from Avoskin in Madiun City. This study was conducted on people in Madiun City aged 17 to 45 who had used Avoskin serum products at least once, with a sample of 384 respondents. The data collection technique for this study used the nonprobability sampling technique with a purposive sampling method. The data analysis method for this study used multiple linear regression analysis using the SPSS 25 program. The results of this study are that 1) Digital marketing has a positive and significant effect on the decision to purchase serum products from Avoskin, 2) Brand awareness has a positive and significant effect on the decision to purchase serum products from Avoskin, 3) Green Packaging has a positive and significant effect on the decision to purchase serum products from Avoskin. Keywords: Digital Marketing, Brand Awareness, Green Packaging, Purchase Decision
PENGARUH PROMOSI, HARGA, DAN KUALITAS PELAYANAN TERHADAP LOYALITAS PELANGGAN KONSUMEN LAUNDRY SEPATU TENSHOES.CLEAN KOTA MADIUN
Abstrak Tujuan penelitian untuk bukti empiris tentang Pengaruh Promosi, Harga, Dan Kualitas Pelayanan Terhadap Loyalitas Pelanggan (Studi Kasus Konsumen Laundry Sepatu Tenshoes.Clean Kota Madiun). Penelitian ini menggunakan metode penelitian kuantitatif. Populasi penelitian ini adalah pelanggan laundry sepatu Tenshoes.Clean di Kota Madiun dengan metode pengambilan sampel menggunakan Purposive Sampling di dapatkan sampel sebanyak 170. Metode analisis data penelitian ini menggunakan program SPSS 25. Analisis data yang dilakukan dengan menggunakan Uji Asumsi Klasik, Uji Regresi Linear Berganda Dan Uji T. Hasil penelitian ini membuktikan bahwa 1) Promosi berpengaruh terhadap Loyalitas Pelanggan 2) Harga berpengaruh terhadap Loyalitas Pelanggan. 3) Kualitas Pelayanan berpengaruh terhadap Loyalitas Pelanggan laundry sepatu Tenshoes.Clean Kota Madiun. Kata Kunci: Loyalitas Pelanggan, Promosi, Harga, Kualitas Pelayanan. Abstract The aim of the research is empirical evidence regarding the influence of promotion, price and service quality on customer loyalty (Case Study of Tenshoes.Clean Shoe Laundry Consumers in Madiun City). This research uses quantitative research methods. The population of this research is Tenshoes.Clean shoe laundry customers in Madiun City. Using a sampling method using Purposive Sampling, a sample of 170 was obtained. The data analysis method for this research used the SPSS 25 program. Data analysis was carried out using the Classical Assumption Test, Multiple Linear Regression Test And T Test. The results of this research prove that 1) Promotion has an effect on Customer Loyalty 2) Price has an effect on Customer Loyalty. 3) Service Quality influences Customer Loyalty for Tenshoes.Clean Shoe Laundry in Madiun City. Keywords: Customer Loyalty, Promotion, Price, Service Quality.
PENGARUH HARGA, KUALITAS PRODUK, DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN HANDBODY MARINA
Abstrak Pertumbuhan besar saat ini terjadi pada industri kosmetik termasuk Indonesia. Kemajuan di dilapangan ekonomi, sosial budaya dan teknologi membawa dampak pada trend masyarakat, yang mana produk kecantikan menjadi kebutuhan pokok terutama untuk wanita. Tujuan penelitian ini adalah untuk mengetahui apakah harga, kualitas produk dan promosi berpengaruh positif dan signifikan terhadap keputusan pembelian hand and body lotion Marina di Kota Madiun. Metode dalam penelitian ini adalah penelitian kuantitatif. Teknik pengambilan sampel menggunakan Teknik purposive sampling, dengan jumlah sampel sebanyak 170 responden. Teknik pengumpulan data menggunakan kuesioner. Sedangkan analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa: 1) Secara parsial variabel harga (X 1) memiliki pengaruh yang positif dan signifikan terhadap keputusan pembelian Handbody Marina (Studi kasus konsumen di Kota Madiun). 2) Secara parsial variabel kualitas produk (X 2) memiliki pengaruh yang positif dan signifikan terhadap keputusan pembelian Handbody Marina (Studi kasus konsumen di Kota 2Madiun). 3) Secara parsial variabel promosi (X3) memiliki pengaruh yang positif dan signifikan terhadap keputusan pembelian Handbody Marina (Studi kasus konsumen di Kota Madiun). 4) Seicara simultan variabeil harga, kualitas produk, dan promosi beirpeingaruh positif d an signif ikan teirhadap keputusan pembelian Handbody Marina (Studi kasus konsumen di Kota Madiun). Kata Kunci: Harga, Kualitas Produk, Promosi, Keputusan Pembelian Abstract Currently, major growth is occurring in the cosmetics industry, including Indonesia. Advances in the fields of economics, socio-culture and technology have an impact on societal trends, where beauty products are a basic need, especially for women. The purpose of this study was to determine whether price, product quality and promotion have a positive and significant effect on purchasing decisions for Marina hand and body lotion in Madiun City. The method in this study is quantitative research. The sampling technique used purposive sampling technique, with a sample size of 170 respondents. The data collection technique used a questionnaire. While data analysis used multiple linear regression analysis. The results of the study showed that: 1) Partially, the price variable (X1) has a positive and significant effect on purchasing decisions for Marina Handbody (Consumer case study in Madiun City). 2) Partially, the product quality variable (X2) has a positive and significant influence on the purchasing decision of Handbody Marina (Consumer case study in Madiun City). 3) Partially, the promotion variable (X3) has a positive and significant influence on the purchasing decision of Handbody Marina (Consumer case study in Madiun City). 4) Simultaneously, the price, product quality, and promotion variables have a positive and significant influence on the purchasing decision of Handbody Marina (Consumer case study in Madiun City). Key words: Price, Product Quality, Promotion, Purchasing Decision
ANALISIS PENGARUH DPK, CAR, NPL, CKPN, DAN BOPO TERHADAP KINERJA KEUANGAN BANK UMUM KONVENSIONAL
Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh dana pihak ketiga (DPK), kecukupan modal (CAR), risiko kredit (NPL), cadangan kerugian penurunan nilai (CKPN), serta efisiensi operasi (BOPO) terhadap kinerja keuangan (ROA) pada bank umum konvensional yang terdaftar di BEI periode 2021-2023. Data yang digunakan adalah data sekunder. Sampel dalam penelitian ini adalah 42 bank umum konvensional yang dipilih menggunakan metode purposive sampling. Metode analisis data dilakukan dengan menggunakan regresi linear berganda dengan uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorelasi), dan uji hipotesis terdiri dari uji koefisien determinasi (R2), uji statistik F dan uji statistik t. Hasil penelitian menunjukkan bahwa secara parsial variabel dana pihak ketiga (DPK), kecukupan modal (CAR), dan risiko kredit (NPL) tidak berpengaruh secara signifikan terhadap kinerja keuangan (ROA). Cadangan kerugian penurunan nilai (CKPN) berpengaruh positif dan signifikan terhadap kinerja keuangan (ROA). Efisiensi operasi (BOPO) berpengaruh negatif dan signifikan terhadap kinerja keuangan (ROA). sedangkan secara simultan dana pihak ketiga (DPK), kecukupan modal (CAR), risiko kredit (NPL), cadangan kerugian penurunan nilai (CKPN), dan efisiensi operasi (BOPO) berpengaruh terhadap kinerja keuangan (ROA). Kata Kunci: ROA, DPK, CAR, NPL, CKPN, BOPO Abstract This research aims to determine the effect of Third-Party Funds (DPK), Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Allowance for impairment losses (CKPN), and Operating Efficiency (BOPO) on Financial Performance (ROA) in conventional commercial banks listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The data used is secondary data. The sample in this study consists of 42 conventional commercial banks selected using the purposive sampling method. Data analysis was performed using multiple linear regression with classical assumption tests (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test), and hypothesis testing consisting of the coefficient of determination test (R2), the F statistical test, and the t statistical test. The results show that, partially, the variables Third-Party Funds (DPK), Capital Adequacy Ratio (CAR), and Non-Performing Loan (NPL) do not have a significant effect on Financial Performance (ROA). Allowance for impairment losses (CKPN) has a positive and significant effect on Financial Performance (ROA). Operating Efficiency (BOPO) has a negative and significant effect on Financial Performance (ROA). Meanwhile, simultaneously, Third-Party Funds (DPK), Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Allowance for impairment losses (CKPN), and Operating Efficiency (BOPO) affect Financial Performance (ROA). Keywords: ROA, DPK, CAR, NPL, CKPN, BOPO
AVOID BURNOUT: EXPLORE OUR POTENTIAL THROUGH PERSONAL ENERGY AND PERSONALITY TRAITS
Abstrak Perkembangan pendidikan tinggi menuntut mahasiswa untuk menghadapi tantangan akademik, sosial, dan emosional yang dapat memicu burnout. Burnout ditandai dengan kelelahan fisik, emosional, dan mental akibat stres berkepanjangan, sehingga berpengaruh pada kreativitas dan inovasi mahasiswa. Penelitian ini bertujuan untuk menganalisis pengaruh kepribadian terhadap perilaku kerja inovatif pada mahasiswa Indonesia. Penelitian menggunakan pendekatan kuantitatif dengan metode survei, melibatkan 119 responden berusia 20–49 tahun. Data dikumpulkan melalui kuesioner berbasis model Big Five Personality Traits dan diolah dengan uji validitas, reliabilitas, korelasi Pearson, serta regresi linier sederhana. Hasil penelitian menunjukkan bahwa kepribadian berpengaruh positif dan signifikan terhadap perilaku kerja inovatif. Temuan ini menegaskan pentingnya pengembangan diri berbasis kepribadian untuk mencegah burnout dan meningkatkan kemampuan inovasi mahasiswa. Pengelolaan energi pribadi didiskusikan sebagai faktor pendukung yang memperkuat peran kepribadian. Kata Kunci: kepribadian, perilaku kerja inovatif, burnout, pendidikan tinggi Abstract The development of higher education requires students to face academic, social, and emotional challenges that may trigger burnout. Burnout is characterized by physical, emotional, and mental exhaustion due to prolonged stress, which negatively affects creativity and innovation. This study aims to analyze the effect of personality traits on innovative work behaviour among Indonesian students. A quantitative survey approach was applied to 119 respondents aged 20–49 years. Data were collected through a questionnaire based on the Big Five Personality Traits model and analyzed using validity and reliability tests, Pearson correlation, and simple linear regression. The results indicate that personality traits have a positive and significant effect on innovative work behaviour. These findings highlight the importance of personality-based self-development to prevent burnout and enhance innovation. Personal energy management is discussed as a supporting factor that strengthens the role of personality traits. Keywords: personality traits, innovative work behaviour, burnout, higher education
THE INFLUENCE OF INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE WITH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) AS MODERATOR
This study examines how intellectual capital influences this study analyzes the performance of companies operating in the banking sector in Indonesia, with a focus on companies listed on the Indonesia Stock Exchange during the period 2019 to 2023. Using the Value-Added Human Capital (VAHU) measurement method, human resources are positioned as the primary independent variable in this study. Company performance measurement is carried out using the Return on Assets (ROA) indicator as a proxy for financial performance. as the main indicator. The analysis was carried out based on 195 observational data that had been collected obtained from originating from financial statements and annual reports of 39 banking institutions. Statistical analysis was conducted using data analysis was performed using multiple linear regression ewith the aid of IBM SPSS statistical software. The result indicate that intellectual capital has a positive and significant impact on the performance of the banking sector in Indonesia. These findings underscore the urgency of optimal management and investment in intellectual resources to improve operational efficiency and maintain competitive advantage in the banking industry. From a practical perspective, banking management is advised to prioritize sustainable human resource development as a key strategy in improving organizational performance. Keywords: Intellectual Capital, Human Capital, Company Performance, Return on Assets, Indonesian Banking
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