Abstract:This study aims to examine the influence of tourist attractions, facilities, and accessibility on tourist satisfaction at the Pondok Halimun Tourist Destination, Sukabumi Regency. The research employed a quantitative approach…
roach using a causal associative design. The population consisted of tourists who visited Pondok Halimun between April and July 2025. A total of 95 respondents were selected using accidental sampling techniques. Data were collected through questionnaires measured on a five-point Likert scale and analyzed using multiple linear regression with SPSS software.
The results indicate that tourist attractions, facilities, and accessibility individually have a positive and significant effect on tourist satisfaction. Furthermore, the simultaneous test confirms that these three variables collectively have a strong influence on tourist satisfaction. The coefficient of determination reveals that a substantial proportion of tourist satisfaction can be explained by the combined effects of tourist attractions, facilities, and accessibility. These findings suggest that integrated destination management focusing on attraction quality, adequate facilities, and ease of access is essential to enhance tourist satisfaction and support sustainable tourism development.
Abstract:This study aims to examine the effect of job satisfaction and work motivation on organizational commitment of employees at the Civil Service Police Unit (Satpol PP) of Bogor Regency. The research employed a quantitative…
causal approach with a population of 65 employees working in the Guidance and Inspection Division of Satpol PP Bogor Regency. Data were analyzed using multiple linear regression. The results revealed that, partially, both job satisfaction and work motivation have a significant effect on organizational commitment, as indicated by the t-value being greater than the t-table. Simultaneously, both variables also showed a significant effect with a P Value of 20.706 and Sig. 0.000 < 0.05. The Adjusted R Square value of 0.381 indicates that job satisfaction and work motivation contribute 38.1% to organizational commitment, while the remaining 61.9% is influenced by other factors not examined in this study. The regression equation obtained is Y = 13.869 + 0.271X1 + 0.449X2, which demonstrates a positive influence of both independent variables on organizational commitment. Among the two variables, work motivation was found to be the most dominant factor, with a regression coefficient of 0.449.
Abstract:This study aims to analyze the influence of entrepreneurship education on entrepreneurial interest among students at Lingga Buana PGRI University Sukabumi. Entrepreneurship is a key driver of economic growth and job creation,…
tion, thus higher education institutions need to optimize entrepreneurship education to foster students' entrepreneurial interest. This research employs a quantitative approach with descriptive and correlational design. The population consists of students who have taken entrepreneurship courses, with a sample of 300 respondents selected using proportionate stratified random sampling technique. The research instrument is a structured questionnaire using a 5-point Likert scale that has been tested for validity and reliability. Data analysis technique uses simple linear regression analysis with SPSS version 25 software. The results show that entrepreneurship education has a positive and significant effect on students' entrepreneurial interest with a correlation coefficient (R) of 0.721 and coefficient of determination (R²) of 0.520. This means that 52% of the variation in entrepreneurial interest can be explained by entrepreneurship education. Descriptively, entrepreneurship education received a "Good" rating (mean = 3.78) and students' entrepreneurial interest was in the "High" category (mean = 3.92). This research provides an important contribution to developing more effective entrepreneurship education strategies in higher education institutions.
Abstract:Long distance marriage, commonly known as long distance marriage, is a type of relationship where married couples live geographically apart, often in different cities, countries, or even continents. This study aims to determine…
termine whether there is a role of communication intensity on marital commitment among moeslem couples in long distance marriages. This research employs a quantitative method with communication intensity as the independent variable and marital commitment as the dependent variable. The subjects of this study are 30 individuals experiencing long distance marriage. Data were collected using Likert scales, specifically the communication intensity scale and the marital commitment scale. The obtained data were analyzed using simple regression techniques. The results of this study indicate a significant relationship between marital commitment and communication intensity. The implications of this research can help couples in long distance marriages prioritize communication and strengthen their commitment to marriage despite being geographically separated
Abstract:This study aims to analyze the influence of Love of Money and Machiavellian traits on the ethical perceptions of accounting students. The independent variables in this study are Love of Money (X1) and Machiavellian traits…
s (X2), while the dependent variable is the ethical perception of accounting students (Y). This study employs a quantitative approach using a survey method. The population of this study consists of accounting students at Universitas Negeri Gorontalo, with a total sample of 32 respondents selected using purposive sampling technique. Data were collected through the distribution of questionnaires via Google Forms and analyzed using descriptive statistical analysis and multiple linear regression with the assistance of SPSS software.The results of the study indicate that partially, Love of Money has a positive and significant effect on the ethical perceptions of accounting students. This suggests that students perceive money as a motivation to achieve success in an ethical manner. Meanwhile, Machiavellian traits have a negative and significant effect on the ethical perceptions of accounting students, indicating that the higher the tendency toward manipulation and self-interest orientation, the lower the level of ethical perception. Simultaneously, Love of Money and Machiavellian traits have a significant effect on the ethical perceptions of accounting students.
Abstract:This study aims to analyze the relationship and influence of coal quality parameters which include Total Moisture (TM), Ash Content (ASH), and Total Sulfur (TS) on Gross Calorific Value (GCV). The data used in this study…
is data from laboratory tests on 23 samples of Run Of Mine (ROM) coal at seam 16 at PT Unggul Nusantara, North Barito Regency, Central Kalimantan. Data analysis was performed statistically using the help of SPSS software through Pearson correlation test and multiple linear regression analysis. The results of the correlation test showed that simultaneously, the TM, ASH, and TS parameters had a very strong relationship with the GCV value with a correlation coefficient (R) of 0.893 and contributed an influence of 76.5%. Partially, Ash Content (ASH) had a very strong negative relationship (r = -0.881) and had a significant effect on calorie values (p = 0.000). Each 1% increase in ash content would decrease the GCV value by 68.249 Kcal/Kg. Meanwhile, Total Moisture had a significant positive relationship by simple correlation (r = 0.506, p = 0.014), but showed no partial significant effect in multiple regression models (p = 0.364). Total Sulfur was found to have a very weak negative relationship (r = -0.182) and had no significant effect on GCV values (p = 0.406). This study concludes that Ash Content is the most dominant parameter that affects the reduction of the caloric value of coal seam 16 at PT Unggul Nusantara.
Abstract:This study aims to determine the influence of internal control and the village financial system on the managerial performance of village apparatus in the villages of West Limboto District. This research employed a quantitative…
tative method. The data used in this study were primary data collected through questionnaires distributed to village apparatus in West Limboto District, resulting in a sample of 118 respondents. The sampling technique used was purposive sampling. The analytical tool employed was multiple linear regression analysis. The results indicate that the Village Financial System has a positive effect on the Managerial Performance of Village Apparatus, whereas Internal Control does not have a positive effect on the Managerial Performance of Village Apparatus.
Abstract:This study aims to analyze the determinants of dividend policy and their implications for stock returns among companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Specifically, the study examines…
examines the effects of Return on Assets (ROA), Current Ratio (CR), Debt-to-Equity Ratio (DER), Sales Growth (SG), and Firm Size (SIZE) on Dividend Payout Ratio (DPR), as well as the impact of DPR on stock returns. The research employs a quantitative approach using secondary data obtained from the annual financial reports of dividend-paying companies listed on the IDX. The sample consists of 822 firm-year observations selected through purposive sampling. Data analysis was conducted using path analysis with multiple regression models, supported by classical assumption tests including normality, heteroscedasticity, multicollinearity, and autocorrelation tests. The results indicate that during the overall period of 2019–2024, ROA, DER, and SG significantly and negatively affect DPR, while CR and SIZE do not have significant effects. Furthermore, CR negatively affects stock returns, whereas SG and DPR have positive and significant effects on stock returns. The findings also reveal that the relationships among financial performance, dividend policy, and stock returns vary across pre-crisis, crisis, and post-crisis periods. Overall, dividend policy plays an important mediating role in influencing stock returns, particularly during and after periods of financial uncertainty. These findings provide valuable insights for investors, corporate managers, and policymakers in formulating dividend and investment decisions under different economic conditions.
Abstract:This study aims to determine the effect of auditor experience and self-efficacy on auditor performance at the Bone Bolango Regency Inspectorate. This study used a quantitative approach with a causal associative method. Data…
ata were collected by distributing questionnaires to 38 respondents selected using a census sampling technique (total sampling). Data analysis techniques included classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-tests and F-tests) using Statistical Package for the Social Sciences (SPSS) version 26 software. The results indicate that, partially, auditor experience has no significant effect on auditor performance, while self-efficacy has a positive and significant effect on auditor performance. Simultaneously, auditor experience and self-efficacy have a significant effect on auditor performance. The coefficient of determination indicates that 73.1% of the variation in auditor performance can be explained by auditor experience and self-efficacy, while the remaining 26.9% is influenced by factors outside the research model.
Abstract:This study aims to analyze the effect of Quick Ratio (QR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) on firm value as measured by Price to Book Value (PBV) in consumer non-cyclical sector companies listed on…
the Indonesia Stock Exchange during the 2021–2024 period. The consumer non-cyclical sector was selected because it consists of companies producing essential goods with relatively stable demand, making it an important sector in the national economy. This research employed a quantitative approach using secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 196 observations. Data analysis was conducted using multiple linear regression analysis with SPSS software, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, Quick Ratio has no significant effect on firm value, indicating that short-term liquidity is not the main consideration for investors in assessing company value. Debt to Asset Ratio also has no significant effect on firm value, meaning that the level of debt dependence does not directly determine market valuation. Meanwhile, Return on Assets has a positive and significant effect on firm value, indicating that profitability is the main factor influencing investor confidence and market value. Simultaneously, Quick Ratio, Debt to Asset Ratio, and Return on Assets have a significant effect on firm value. The coefficient of determination (R²) value of 0.510 indicates that 51.0% of firm value variation can be explained by the three independent variables, while the remaining 49.0% is explained by other factors outside this study.