Abstract:This study examines the effect of financial performance and Corporate Social Responsibility (CSR) on firm value in cement companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Financial performance…
rformance is proxied by Return on Assets (ROA), while firm value is measured using Price to Book Value (PBV). CSR is measured through a disclosure index based on the Global Reporting Initiative (GRI) Standards using content analysis. This research employs a quantitative associative approach with secondary data obtained from annual reports and sustainability reports of seven cement companies. Multiple linear regression analysis is used to test the hypotheses. The results indicate that ROA has a positive and significant effect on firm value, suggesting that efficient asset utilization enhances market perception. CSR disclosure also shows a positive and significant effect on firm value, supporting the legitimacy theory that socially responsible practices strengthen corporate reputation and investor confidence. These findings highlight the importance of integrating financial performance and sustainability strategies to enhance firm value, particularly in capital-intensive and environmentally sensitive industries such as cement.
Abstract:Accounting fraud remains a critical ethical issue that threatens the credibility of the accounting profession. This study aims to examine the effect of cognitive dissonance on accounting fraud behavior and to analyze the…
moderating role of accounting morality in weakening this relationship. The research employs a quantitative approach using Moderated Regression Analysis (MRA). Data were collected from 120 accounting students of the Faculty of Economics and Business, Universitas Pattimura Ambon, selected through purposive sampling. The results indicate that cognitive dissonance has a positive and significant effect on accounting fraud behavior. Furthermore, accounting morality is proven to significantly moderate the relationship by weakening the influence of cognitive dissonance on fraudulent behavior. These findings support Cognitive Dissonance Theory and Moral Development Theory, emphasizing the importance of strengthening ethical education to reduce fraudulent tendencies among future accounting professionals.
Abstract:This study aims to determine the effect of price and advertising on the consumptive behavior of students at Bandung International Women’s University in the TikTok Shop marketplace. The growing trend of consumptive behavior…
vior among students is influenced by easy access to social media and digital marketing strategies such as interactive advertisements and discount offers. This research uses a quantitative approach with descriptive and verificative methods. The sample consists of 95 respondents, students of the Business Administration Study Program (2021–2024), selected through proportionate stratified random sampling. Data were collected using questionnaires and analyzed using multiple linear regression through SPSS. The results show that (1) price has a positive and significant effect on students’ consumptive behavior, (2) advertising also has a positive and significant effect, and (3) simultaneously, price and advertising significantly affect consumptive behavior among TikTok Shop users. Therefore, competitive pricing and creative advertising strategies on TikTok Shop have been proven to increase impulsive buying tendencies among students. This research is expected to serve as a reference for digital business practitioners in designing more ethical and educational marketing strategies for young consumers.
Abstract:Food waste in buffet services in the tourism sector is a strategic issue that has significant impacts on environmental, economic, and social aspects, especially in the context of efforts to achieve sustainable tourism. This…
his study aims to analyze in-depth strategies for preventing food waste in buffet services by highlighting operational practices, guest behavior, and managerial policies implemented in the field. The research approach uses qualitative methods with data collection techniques through direct observation, in-depth interviews with hotel managers and staff, and documentation studies related to the food production and serving processes. The research results indicate that the most effective food waste prevention strategies include ongoing guest education on responsible consumption behavior, the implementation of flexible and adaptive portion sizes tailored to guest needs, and staff capacity building through training on food management and waste mitigation. Furthermore, strengthening coordination between the kitchen, restaurant service, and management is also crucial in ensuring optimal strategy implementation.
These findings provide practical and academic contributions to the tourism industry by offering recommendations that can serve as a basis for developing more efficient and sustainable policies and operational practices, thereby reducing the negative impact of food waste while improving the quality of buffet service.
Abstract:This study specifically projects output and predicts economic growth, investment needs, and additional labor requirements sectorally, using labor and output data (GDP by business field at constant prices) for the period…
2001-2019. The analysis method used is labor projection based on the output approach, namely the Incremental Labor Output Ratio (ILOR). The results of the study show that (1) the increase in output in the agricultural sector does not have an impact on the expansion of labor absorption in the sector, but the conditions contrast with the increase in output in the public services, mining and trade sectors which will have an impact on the expansion of labor (2) Additional labor in the agricultural sector does not provide optimal results or additional labor in the agricultural sector and has an impact on decreasing output in the future (3) Additional labor in the mining sector will result in high output in the future.
Abstract:The aim of the research is to determine the position of share prices in measuring debt. to Equity Ratio , return on equity and Earning Per Share . The data used are the financial reports of the Food and Beverage sub-sector…
or companies for the period 2020-2023. The findings of the research results show that DER and ROE partially have no effect on stock prices. Other findings show that stock prices can be influenced by the Earning Per Share variable .
Abstract:This study aims to determine the effect of soft skills and hard skills on the work readiness of 12th-grade students at SMK Mahardika Batujajar. This study used a quantitative approach with a survey method. The population…
in this study was all 467 12th-grade students at SMK Mahardika Batujajar. The sample size was determined using the Chocran formula with a 10% error rate, resulting in a sample size of 86 respondents. The sampling technique used was simple random sampling. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression analysis with the help of SPSS version 24.
The results showed that soft skills partially had a positive and significant effect on students' work readiness, with a calculated t-value of 2.493, which is greater than the t-table of 1.989, and a significance level of 0.015, which is less than 0.05. Hard skills also have a positive and significant effect on students' work readiness, with a calculated t value of 6.597 which is greater than the t table of 1.989 and a significance level of 0.000 which is smaller than 0.05. Simultaneously, soft skills and hard skills have a significant effect on students' work readiness, with a calculated F value of 144.949 which is greater than the F table of 3.11 and a significance level of 0.000 which is smaller than 0.05. The coefficient of determination value of 0.772 indicates that 77.2% of the variation in students' work readiness can be explained by soft skills and hard skills, while the remaining 22.8% is influenced by other factors outside this study.
Abstract:The identification of error types based on Newman’s Procedure includes reading, comprehension, transformation, process skills, and answer encoding. The objective of this study is to describe the analysis of students’ errors…
errors in solving mathematical logic problems based on Newman’s Procedure. This research adopts a descriptive qualitative approach involving first year students enrolled in the mathematical logic course within the Information Systems program. Data were collected through a diagnostic test administered to three students representing different levels of academic ability: one low ability student, one moderate ability student, and one high ability student. Students’ ability levels were measured based on tests covering compound propositional logic and logical operations. Data analysis was conducted by classifying errors at each stage of Newman’s Procedure, tracing the underlying factors contributing to these errors, and relating them to students’ logical reasoning abilities. Accordingly, the research method employed in this study is descriptive qualitative research. The resulting error classifications were subsequently used by lecturers as a basis for recommending improvements in instructional strategies. The results indicate that students with low ability made errors across all stages from K1 to K5, students with moderate ability tended to make errors at the case exploration and process skills stages, while students with high ability were able to complete all stages systematically and consistently. These findings confirm that the Newman Procedure is effective in mapping students’ thinking errors. Therefore, the implementation of differentiated learning strategies that emphasize problem comprehension, case exploration, and logical verification is recommended to enhance students’ reasoning abilities
Abstract:Hospital digital transformation requires human resource readiness and the quality of the Hospital Management Information System (SIMRS) for effective administrative services. In practice, the effectiveness of administrative…
ive services is still influenced by variations in employee competency and the quality of the system used. This study aims to analyze the influence of HR competency and SIMRS quality on the effectiveness of administrative services at MM Indramayu Hospital. This study uses a quantitative approach with a survey method. The study population included all non-medical support staff who use SIMRS, totaling 84 respondents, so a saturated sampling technique was used. Data were collected through a Likert scale questionnaire and analyzed using multiple linear regression with the help of SPSS. The analysis results show that HR competency has a positive and significant effect on the effectiveness of administrative services (t = 7.075; p < 0.05). SIMRS quality also has a positive and significant effect on the effectiveness of administrative services (t = 6.781; p < 0.05). Simultaneously, human resource competency and the quality of the Hospital Management Information System (MISRS) had a positive and significant effect on the effectiveness of administrative services (F = 28.257; p < 0.05) with a coefficient of determination (R²) of 0.411. This study concludes that improving the effectiveness of hospital administrative services requires synergy between adequate human resource competency and good quality of the SIMRS. Future research is recommended to examine other factors beyond the research model to gain a more comprehensive understanding
Abstract:ABSTRACT The purpose of this study was to determine the effect of bonus packs and product quality on consumer purchasing decisions at PT. Alamjaya Wirasentosa Tg. Morawa Deli Serdang, North Sumatra. The population in this…
his study are consumers at PT. Alamjaya Wirasentosa Tg. Morawa Deli Serdang North Sumatra as many as 379 consumers for one week while the determination technique is random sampling with the withdrawal technique using the Slovin formula. So that the sample in this study amounted to 79 respondents. The sources of data in this study are primary data and secondary data. Where the primary data from observations, interviews and questionnaires. While secondary data can be from data that has been documented. While the data analysis techniques used are descriptive analysis and multiple linear regression. The results of multiple regression analysis are Y = 8.898 + 0.193X1 + 0.548X2 + e which shows that the bonus pack and product quality have a positive and significant effect on consumer purchasing decisions. While the results of the (t) test or partial test show that the bonus pack has a positive and significant effect on consumer purchasing decisions where it can be seen that the tcount value is 2.125 > ttable 1.992 and the product quality variable also has a positive and significant effect on consumer purchasing decisions where it can be seen that the tcount value is 9.425 > ttable 1992. The results of the coefficient of determination with a correlation regression value of 0.814, meaning that together the bonus pack and product quality on consumer purchasing decisions at PT. Alamjaya Wirasentosa Tg. Morawa Deli Serdang North Sumatra has contributed to a strong degree. Then the coefficient of determination (R2) is 0.653 (65.3%). So it can be said that 65.3% of the variation in the dependent variable, namely the bonus pack and product quality in the model, can explain the purchasing decision variables at PT. Alamjaya Wirasentosa while the remaining 34.7% is influenced by other variables outside the model.
Keyword: Bonus Pack, Product Quality, Purchase Decision