Abstract:This study aims to examine the effect of environmental accounting disclosure and environmental performance on the financial performance of banking companies listed on the Indonesia Stock Exchange during the period 2019–2023.…
�2023. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of eight banking companies selected through purposive sampling. Financial performance is measured using Return on Assets (ROA), environmental performance is measured using the Sustainable Banking Assessment (SUSBA) index, and environmental accounting disclosure is measured using the Environmental Disclosure Index (EDI). The data are analyzed using multiple linear regression analysis after passing classical assumption tests. The results indicate that environmental accounting disclosure has a positive and significant effect on financial performance. In addition, environmental performance also has a positive and significant effect on financial performance. These findings suggest that transparent environmental disclosure and the implementation of sustainable banking practices contribute to improved financial performance. Therefore, banking companies are encouraged to enhance environmental accounting disclosure and strengthen environmental performance as part of their sustainability strategy.
Abstract:This study aims to analyze the effect of company size, Debt to Equity Ratio (DER), and Return on Equity (ROE) on the Dividend Payout Ratio (DPR) of food and beverage manufacturing companies listed on the Indonesia Stock…
Exchange (IDX) during the period 2019-2024. This research adopts a quantitative approach with multiple linear regression analysis processed using SPSS. The sample of the study consists of 18 companies that meet the purposive sampling criteria. The results show that company size has a positive and significant effect on the Dividend Payout Ratio. However, Debt to Equity Ratio and Return on Equity do not have a significant effect on Dividend Payout Ratio, either partially or simultaneously. These findings suggest that other factors, beyond company size, play a more significant role in influencing dividend policies in the food and beverage manufacturing sector in Indonesia.
Abstract:This research aims to determine the effect of the implementation of e-attendance on the discipline of State Civil Apparatus (ASN) at the Regional Personnel Agency of Gorontalo Province. This research uses a quantitative…
approach with a sample of 80 State Civil Apparatus members. The data types in this study are both primary and secondary. Data collection was done by distributing questionnaires to employees at the Regional Personnel Agency of Gorontalo Province. Data analysis was performed using simple linear regression analysis, with data processing conducted using SPSS 25. The results of this research show that e-attendance has a positive effect on the discipline of State Civil Apparatus in the Regional Personnel Agency of Gorontalo Province, with an R Square value of 0.608, meaning that 60.8% of ASN discipline is influenced by e-attendance, while the remaining 39.2% is influenced by variables not included in this study.
Abstract:This study aims to determine the influence of administrative modernization in taxation on the compliance of vehicle taxpayers at the SAMSAT Office in the Gorontalo City area. The modernization of tax administration is expected…
pected to increase service efficiency and convenience for taxpayers which can encourage increased compliance in fulfilling tax obligations. This study uses a quantitative method. Population in this study are all registered motor vehicle taxpayers as many as 144,490 taxpayers, with a sample of 100 respondents consisting of 83 two-wheeled vehicle taxpayers and 17 four-wheeled motor vehicle taxpayers. The sampling technique uses proportional random sampling. Data were collected through the distribution of questionnaires to taxpayers and analyzed using simple linear regression analysis and IBM SPSS 25. The results of the study show that the modernization of tax administration has a positive and significant effect on the compliance of motor vehicle taxpayers. This is evidenced by a t-calculated value of 2.514 > t-table of 1.98472 and a significance value of 0.014 < 0.05. The value of the regression coefficient of 0.129 indicates that every 1% increase in tax administration modernization will increase taxpayer compliance by 12.9%. In addition, a determination coefficient value (R2) of 0.061 indicates that 6.1% of the variation in taxpayer compliance can be explained by modernization of tax administration, while the remaining 93.9% is influenced by other factors outside of this study.
Abstract:This study investigates the influence of gender, family economic background, and entrepreneurship education on the entrepreneurial interest of vocational high school students in Depok. Using a quantitative explanatory design,…
sign, data were collected from 123 students via structured questionnaires and analyzed through t-tests, F-tests, and multiple linear regression. The results show that all three variables positively affect entrepreneurial interest, with entrepreneurship education emerging as the strongest predictor (β = 0.641, p < 0.001), followed by family background (β = 0.239, p = 0.006) and gender (β = 0.228, p = 0.012). These findings indicate that students’ entrepreneurial intention is primarily shaped by formal entrepreneurship education, supported by family influence and gender-related differences in confidence and risk orientation. The study emphasizes the importance of practical entrepreneurship education and a supportive family environment in fostering entrepreneurial interest among vocational students, contributing to a sustainable youth entrepreneurship ecosystem.
Abstract:This study aims to determine “The Relationship Between Workload and Work Stress Among Employees at PT Everbright Rantauparapat Branch.” Workload was measured through indicators of targets to be achieved, working conditions,…
itions, use of working time, work standards, and work stress was measured through indicators of task demands, role demands, organizational leadership, and interpersonal demands. The research population consisted of 36 people with a saturated sampling technique. Primary data were obtained from Likert-scale questionnaires. Based on the results of data analysis conducted, it was found that the research data met the normality assumption, as indicated by a significant value of 0.087, meaning that the data were normally distributed. In addition, the results of the linearity test showed a significance value of deviation from linearity of 0.500, which means that the relationship between workload and work stress is linear. Furthermore, the results of the simple linear regression test showed that there was a relationship between workload and work stress with a result of 0.534, meaning that there is a fairly strong relationship between workload and work stress.
Abstract:The development of a green economy is a strategic issue in realizing sustainable development, especially in potential areas such as Lake Toba. However, the role of socio-cultural factors in supporting the green economy has…
as not been extensively researched empirically. This study aims to analyze the influence of Community Awareness, Environmental Knowledge, and Local Cultural Beauty on Green Economic Development in the Lake Toba area. The method used is a quantitative approach with multiple linear regression analysis techniques with the help of SPSS software version 25. Data were obtained from questionnaires distributed to local respondents The results of the study showed that Community Awareness and Environmental Knowledge did not have a significant effect on the green economy, while the Beauty of Local Culture had a significant effect. The value of the determination coefficient (R²) of 0.4053 indicates that the three variables explain the 40.5% variation in the development of the green economy. These findings confirm the importance of a cultural approach in supporting the sustainability of the Lake Toba region.
Abstract:This study proposes a linear regression-based intelligent calibration approach to improve the accuracy of water turbidity sensor readings in an Arduino microcontroller-based embedded system. The primary objective of this…
research is to develop a mathematical model capable of converting analog values from the Analog-to-Digital Converter (ADC) into a numerical representation that reflects the actual water turbidity level in Nephelometric Turbidity Units (NTU). The calibration process was performed using a standard Hanna Turbidity Meter with water samples ranging from 0.56 NTU to 500 NTU. Measurement results demonstrated a strong linear relationship between the ADC value (495–686) and NTU, with an average system accuracy level above 90%. Comparison of sensor measurements with the standard instrument showed an error margin below 5%, confirming the reliability of the linear regression model in compensating for optical sensor nonlinearities.
Abstract:The mass media, as a means of providing information, plays an important role in disseminating issues that arise in society. More specifically, the mass media has the power to spread public opinion. This study aims to analyze…
lyze the extent to which mass media exposure can influence the formation of public opinion regarding government policies in the Social Services Agency of Gowa Regency and to determine the extent to which public opinion influences the implementation of government policies in the Social Services Agency of Gowa Regency. This study uses a quantitative approach with a data collection technique, namely a questionnaire, administered to 100 respondents. The focus of this study is the extent to which mass media exposure can influence the formation of public opinion regarding government policies at the Social Services Agency. The data analysis techniques used in this study were simple linear regression, T-test (partial), F-test (simultaneous), and coefficient of determination. The results of the study show that, partially, the mass media has a positive and significant effect on public opinion, while public opinion has a negative effect on the implementation of government policies.
Abstract:This study aims to analyze the extent to which political awareness influences political participation among first-time voters. The study used a quantitative approach with a correlational method. The sample was 124 first-time…
time voters from a total population of 182 PPKn students from the Faculty of Teacher Training and Education, Cenderawasih University, who were selected using a purposive sampling technique. Data were collected through a Likert scale questionnaire and analyzed using validity, reliability, Pearson correlation, and simple linear regression tests using SPSS 26. The results showed that the majority of respondents had a high to very high level of political awareness, as did their level of political participation. Statistical analysis showed a very strong relationship between political awareness and political participation (r = 0.826), with a significant positive effect of 68.2%. Based on the research results, it can be concluded that the higher the political awareness of first-time voters, the higher their participation in elections. Political awareness is a key factor driving the involvement of the younger generation in the democratic process. Therefore, first-time voters are expected to be more active and critical in determining their political choices, while political parties and prospective leaders need to convey clear, transparent, and educational political messages. Furthermore, educational institutions play a strategic role in fostering students' political awareness as part of civic education, thereby shaping a generation that is critical, participatory, and responsible for the future of Indonesian democracy.