Abstract:Drug abuse is a problem that can be influenced by various interrelated factors. This study aims to apply Mamdani Fuzzy logic in predicting the level of drug abuse in Padang City based on several factors obtained from documentation…
umentation and interviews. The input variables used consist of the Age of the Perpetrator, Environment, Socializing, Gender, and Family, while the output variable is the Level of Drug Abuse with Low and High categories. The research stages include data collection, determining variables and fuzzy sets, fuzzification, forming if-then rules, inference using the minimum operator, composition using the maximum operator, and defuzzification using the centroid method. A total of 64 fuzzy rules are used to connect the combination of input variables with the output. Testing is done through manual calculations and implementation using MATLAB. The test results show that the output categories from manual calculations and MATLAB are the same in three test data, namely High, High, and Low. These results indicate that the Mamdani Fuzzy method can be used in modeling the level of drug abuse based on the variables used.
Abstract:This study aims to examine the influence of deferred tax and tax planning on earnings management in primary consumer goods sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The…
The variables employed in this study are deferred tax and tax planning as independent variables, and earnings management as the dependent variable. Panel data regression analysis was utilized to assess the influence of the independent variables on the dependent variable, both simultaneously and individually. The study population consisted of 83 companies, with a sample of 32 companies selected via purposive sampling, resulting in 160 observations. Data processing was conducted using EViews version 12 software, and the Common Effect Model (CEM) was selected as the model. Hypothesis testing using the model feasibility test (F-test) indicated that the model is suitable for measuring the influence of the independent variables on the dependent variable. The research results show that: (1) deferred tax and tax planning simultaneously have a significant effect on earnings management; (2) deferred tax does not have a significant partial effect on earnings management, indicating that deferred tax does not directly drive earnings management; and (3) tax planning has a positive and significant partial effect on earnings management.
Abstract:This study aims to analyze the effects of professionalism, independence, and work motivation on audit quality at the South Sulawesi Provincial Inspectorate, both simultaneously and partially, and to identify the most dominant…
inant factor influencing audit quality. The study employed a quantitative approach using a survey method. The research population consisted of all auditors at the South Sulawesi Provincial Inspectorate. A saturated sampling technique was applied, resulting in 53 respondents whose questionnaires were successfully collected and met the research criteria. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression. The results indicate that professionalism, independence, and work motivation simultaneously have a positive and significant effect on audit quality. This finding is supported by an F-value of 25.053 with a significance level of 0.001 and an adjusted R-squared value of 0.581, indicating that the three variables explain 58.1% of the variation in audit quality. Partially, professionalism has a positive and significant effect on audit quality, as indicated by a t-value of 2.983 and a significance level of 0.004. Work motivation also has a positive and significant effect on audit quality, with a t-value of 2.910 and a significance level of 0.005. In contrast, independence does not have a significant effect on audit quality, as reflected by a t-value of 1.184 and a significance level of 0.242. Among the examined variables, professionalism has the strongest influence on audit quality, followed by work motivation and independence. These findings suggest that strengthening auditors’ professionalism and work motivation is essential for improving audit quality within the South Sulawesi Provincial Inspectorate.
Abstract:The purpose of this research is to examine the effect of auditors’ competence, workload, and personality type on auditors’ fraud detection ability at the Central Sulawesi Province Audit Board of Indonesia (BPK) Representative…
sentative Office. This research employed a quantitative approach using a survey method. The population consisted of 40 auditors, and the sample was determined using a saturated sampling technique (total sampling), involving all 40 auditors as research respondents. Data collected through Likert-scale questionnaires were analyzed using multiple linear regression with IBM SPSS Statistics version 25. The results indicate that personality type has a positive and significant effect on auditors’ fraud detection ability, while competence and workload do not show significant partial effects. However, all independent variables simultaneously influence fraud detection ability. Based on the adjusted R-square value of 0.324, the research model explains 32.4% of the variation in auditors’ fraud detection ability, while the remaining 67.6% is explained by other factors outside the research model
Abstract:The Effect of Product Quality on Customer Loyalty with Customer Satisfaction as a Mediating Variable among Gen Z Consumers of Kopi Kenangan in Makassar City. Thesis, Departement of Management, Faculty of Economies and Bussiness.…
ssiness. State University of Makassar. Supervised by Mr. Anwar and Mr. Muhammad Ichwan Musa. This study aims to determine the effect of product quality on customer loyalty with customer satisfaction as a mediating variable among Generation Z consumers of Kopi Kenangan in Makassar City. The focus of this research is to analyze how product quality can increase customer satisfaction and shape customer loyalty. This research uses a quantitative approach with an associative explanatory design. Data were collected through questionnaires distributed to 110 respondents who are Gen Z consumers of Kopi Kenangan in Makassar City. The data analysis technique used Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS version 4.0.9.9 to examine the relationships among variables. The results show that product quality has a positive and significant effect on customer satisfaction and customer loyalty. Customer satisfaction also has a positive and significant effect on customer loyalty and acts as a mediating variable in the relationship between product quality and customer loyalty. These findings indicate that good product quality can increase customer satisfaction and strengthen customer loyalty to Kopi Kenangan in Makassar City
Abstract:This study aimed to examine the effect of work motivation and organizational culture on organizational commitment among civil servants in the Finance Department of Dr. Soedarso Regional General Hospital. A quantitative approach…
pproach with an associative research method was employed. Primary data were obtained through interviews with the Head of the Finance Department and questionnaires distributed to respondents, while secondary data comprised organizational profiles, employee records, attendance data, and performance reports. The population consisted of 30 civil servants, all of whom were selected as respondents using a total sampling technique. Data were analyzed using validity and reliability tests, normality, linearity, and multicollinearity tests, multiple linear regression analysis, correlation analysis, the coefficient of determination, partial t-tests, and a simultaneous F-test. The results showed that work motivation had a positive and significant effect on organizational commitment, with a regression coefficient of 0.321 and a significance value of 0.021. Organizational culture also had a positive and significant effect on organizational commitment, with a regression coefficient of 0.271 and a significance value of 0.015. Simultaneously, work motivation and organizational culture had a significant effect on organizational commitment, as indicated by an F-value of 10.469 and a significance value of 0.001. The correlation coefficient of 0.661 indicated a strong relationship, while the coefficient of determination of 0.437 showed that both variables explained 43.7% of the variation in organizational commitment. Practically, hospital management should strengthen motivation through performance recognition, competency development, fair task distribution, and feedback, while reinforcing organizational culture through shared values, teamwork, accountability, and integrity.
Abstract:Maintaining employee commitment is particularly important in palm oil mill operations, where shift work, physical demands, and limited career development opportunities may affect employees’ attachment to the organization.…
on. This study examines the influence of work-life balance and career development on the organizational commitment of operational employees at the Rimba Belian Palm Oil Mill Unit, Region 5, PT Perkebunan Nusantara IV. A quantitative associative design was employed, involving all 114 operational employees through a census approach. Data were collected using a five-point Likert-scale questionnaire and analyzed through multiple linear regression after completing instrument and classical assumption tests. The findings indicate that work-life balance and career development each have a positive and significant influence on organizational commitment. Both variables also jointly contribute significantly to strengthening employees’ commitment to the organization. Work-life balance showed a relatively stronger contribution, suggesting that employees’ ability to manage work demands and personal responsibilities is particularly important in a shift-based operational environment. This study extends the discussion of organizational commitment to the palm oil agro-industry, which remains less frequently examined than service and public-sector organizations. The findings imply that management should improve shift arrangements, rest periods, access to training, and the transparency of promotion and career development processes to maintain employees’ long-term commitment
Abstract:This study aims to determine the the influence of product quality, packaging design, and customer experience on consumer repurchase intention on Ayam Penyet Bang Amin products in Rantauprapat, both partially and simultaneously.…
eously. This type of research is quantitative research with an associative approach. The population in this study were all consumers of Ayam Penyet Bang Amin Rantauprapat. The research sample was determined using the Lemeshow formula so that 96 respondents were obtained with a sampling technique using purposive sampling technique. Primary data were collected through online questionnaires and processed using SPSS version 23. The test results showed that partially, product quality had a positive and significant effect on repurchase intention (t count 3.069 > t table 1.986; Sig. 0.003 < 0.05). Packaging design had a positive and significant effect on repurchase intention (t count 2.446 > t table 1.986; Sig. 0.016 < 0.05). Customer experience also has a positive and significant effect on repurchase intention (t count 3.528 > t table 1.986; Sig. 0.001 < 0.05). Simultaneously, product quality, packaging design, and customer experience have a significant effect on consumer repurchase intention (F count 143.923 > F table 2.70; Sig. 0.000 < 0.05). The coefficient of determination of 0.819 indicates that the variables of product quality, packaging design, and customer experience are able to explain the variation in repurchase intention by 81.9%, while the remaining 18.1% is influenced by other variables outside this research model.
Abstract:This study aims to analyze the influence of promotion, service quality, and product innovation on consumer purchasing interest at Dimsum Chakmakan in Rantauprapat City. The study uses a quantitative approach with an associative…
ciative research type. The research sample consisted of 100 respondents selected using a purposive sampling technique with the criteria of consumers who have visited at least twice in the last six months. Data collection was carried out through questionnaires and data analysis using SPSS version 29 through validity tests, reliability, classical assumptions, multiple linear regression, t-test, F-test, and coefficient of determination. The results showed that promotion had a positive and significant effect on purchasing interest with a t-value of 2.255 and a significance of 0.026. Service quality also had a positive and significant effect with a t-value of 3.021 and a significance of 0.003 and was the most dominant variable with a beta value of 0.348. Product innovation had a positive and significant effect with a t-value of 2.179 and a significance of 0.032. Simultaneously, the three variables significantly influence purchase intention with an F value of 34.165 and a significance level of <0.001. The Adjusted R Square value of 0.501 indicates that 50.1% of the variation in purchase intention can be explained by the research model.
Abstract:This study aims to analyze the influence of horizontal communication, vertical communication, and diagonal communication on employee morale at the Rantau Utara District Office. The study used a quantitative approach with…
a survey method. The study population consisted of 33 employees, all of whom were sampled through a saturated sampling technique. Data were collected using a questionnaire and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression, partial tests, simultaneous tests, and coefficients of determination using SPSS 27. The results showed that horizontal communication, vertical communication, and diagonal communication each had a positive and significant effect on employee morale. Simultaneously, the three variables also had a significant effect on morale. Vertical communication was the variable that had the greatest influence compared to the other two variables. The Adjusted R Square value of 0.840 indicated that 84% of the variation in morale could be explained by the three forms of organizational communication, while 16% was influenced by other factors outside the research model. These findings confirm that effective organizational communication plays an important role in increasing employee morale and supporting the creation of more optimal public service performance.