This study aims to analyze the effect of price, income, religiosity, perception, and product quality on the demand for halal-labeled skincare (a case study of students in Palembang City). This study used primary data from 100 respondents through a non-probability sampling method with an accidental sampling approach. The data were analyzed using multiple linear regression analysis with the assis…
This study aims to analyze the effect of labor, electricity, and technology on economic growth in Indonesian provinces during the period 2018–2024. The analysis method used is panel data regression with the Random Effect Model (REM) approach as the best model based on the model selection test results. The research data is sourced from the Central Statistics Agency (BPS) covering eight provinc…
Penelitian ini membahas mengenai Samsung sebagai perusahaan multinasional (Multinational Corporations/MNCs) yang memiliki peran strategis dalam memengaruhi hubungan antarnegara, khususnya melalui mekanisme Foreign Direct Investment (FDI) di Vietnam. Penelitian ini bertujuan untuk menganalisis Political Business Strategy yang dijalankan oleh Samsung dalam kerangka FDI Korea Selatan di Vietnam se…
This study aims to examine the influence of managerial ability and managerial overconfidence on tax avoidance with sustainability performance as a moderating variable. The research subjects are non-financial companies listed on the Indonesia Stock Exchange from 2019 to 2024. This study uses a quantitative approach with secondary data. The data was collected through purposive sampling obtained f…
The strategy for developing rice (Oryza sativa L.) agribusiness in Palu Village, Pemulutan District, Ogan Ilir Regency, South Sumatra Province is an effort to improve the performance of the rice agribusiness system and support food security and farmer welfare in the lowland swamp area. This study aims to: (1) describe the condition of rice agribusiness, (2) identify internal and external factor…
This study is important because rice is a staple food commodity for the community; therefore, increasing productivity and ensuring rice food safety are important concerns. Arisan Deras Village, rice farming is one of the dominant agricultural activities. However, the implementation level of Good Agricultural Practices (GAP) has not been clearly identified. This study aimed to analyze the level …
Financial literacy has a very important role in individual financial management. Individuals who have good financial literacy are able to make financial plans more efficiently. This study aims to examine the effect of financial literacy on the financial planning of students in the Economic Education Study Program at Sriwijaya University. The research method uses a quantitative approach with an …
The background of this study is the low student learning outcomes caused by teacher-centered learning processes and the limited use of technology-based learning media. This research employed a quantitative approach using an experimental method with a one group pretest–posttest design. This study aims to determine the effect of YouTube learning content on students’ learning outcomes in the C…
This study aims to analyze the effect of auditor switching, audit firm reputation, financial condition, and firm size on going concern audit opinions in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. This study uses a quantitative approach with secondary data obtained from companies’ annual reports and purposive sampling, resul…
This study aims to examine the effect of capital intensity, tax incentives, litigation risk, and growth opportunities on accounting conservatism. The objects of this study were consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in 2020-2024. Using a purposive sampling method, the sample size was 29 companies with a total of 145 observations. This study employed a quantit…
risk, profitability, and thin capitalization on tax aggressiveness, with firm size as a moderating variable. This study uses secondary data with the population consisting of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling method employed is purposive sampling, resulting in 105 observations obtained from 21 companies that meet the …
Fraud in public procurement remains an ongoing governance issue despite the widespread adoption of digital systems in the public sector. While previous studies have confirmed that e-procurement and e-government enhance transparency, empirical evidence integrating digital governance and organizational culture to explain the effectiveness of fraud detection remains limited, particularly at the mi…
This study aims to analyze the effect of Islamic Corporate Governance (ICG), Islamic Social Reporting (ISR), and Sharia Compliance on corporate financial performance. Financial performance is measured using profitability ratios, while the independent variables are measured based on the indicators of each governance and sharia compliance concept. This research uses a quantitative approach with m…
This study aims to analyze and compare the financial performance of local governments between parent districts and newly created regions in South Sumatra Province during 2020–2024. A quantitative descriptive-comparative approach is employed using secondary data from Local Government Financial Statements (LKPD), focusing on the Budget Realization Report and Balance Sheet. Financial performance…
This study aims to analyze and identify the effect of Brand Love (X1) and Brand Trust (X2) on Brand Loyalty (Y) towards Apple products, focusing on students of Sriwijaya University. The research is motivated by the interesting phenomenon among students as consumers of Apple products, namely the emergence of high brand love and strong loyalty. These factors are considered crucial in achieving Br…
This study aims to examine the effect of solvency, audit report lag, profitability, operating cash flow, and intangible asset intensity on going-concern audit opinions in technology sector companies listed on the Indonesia Stock Exchange (IDX) 2021–2024. This is a quantitative study. The sample size for this study was 22 companies, selected using purposive sampling using secondary data from t…
This study aims to examine the effect of Corporate Social Responsibility and Green Accounting on Financial Performance with Managerial Ownership as a moderating variable. The objects of this study were financial sector companies listed on the Indonesia Stock Exchange in 2022-2024. Using a purposive sampling method, the sample size of this study was 23 companies with a total of 69 observations. …
This study aims to analyze the effect of financial literacy on investment decisions, mediated by financial behavior. The type of research used is quantitative research. The population in this study comprised all student members of KSPM FE UNSRI, and the sampling technique used was saturated sampling, resulting in 64 respondents. Data collection was conducted through the distribution of question…
This study aims to examine the effect of Carbon Emissions on Audit Fees, with Environmental Investment as a moderating variable. The object of this study is non-financial sector companies listed on the Indonesia Stock Exchange during 2020–2024. By using the purposive sampling method, the sample of this study consists of 50 companies with a total of 159 observations. The independent variable i…
This study aims to analyze the influence of transformational leadership style and career development On Job Satisfaction at Bank Sumsel Babel Head Office Jakabaring. The research method used in this study is explanatory research with a quantitative approach. The data used in this study are primary data obtained through the distribution of questionnaries. The sampling technique used was proporti…
This study aims to examine the effect of work-life balance and job stress on employee engagement among employees at Bank Sumsel Babel’s Kapten A. Rivai Branch in Palembang. This study employs explanatory analysis, using a census sampling technique with a sample size of 82 respondents. Data collection in this study was conducted via a questionnaire. The data analysis technique used was multipl…
This study aims to analyze the influence of inventory intensity, leverage, and profitability on tax planning in food and beverage companies listed on the Indonesia Stock Exchange in 2020-2024. The research method used is quantitative. The type of data in this study is secondary quantitative data obtained from the company's annual financial report. The sampling technique for this study used purp…
This study aims to analyze the effect of audit quality, financial reporting quality, and institutional ownership on investment efficiency in manufacturing companies in the basic materials subsector listed on the Indonesia Stock Exchange during the 2021–2023 period. This research uses a quantitative approach with secondary data obtained from the companies’ annual financial reports. The resea…
Poverty remains a development issue in the Province of Southern Sumatra (Sumbagsel). Differences in poverty rates between provinces indicate development inequality and the effectiveness of regional budget management. One government effort to reduce poverty is through increasing regional spending in the health, education, and social sectors to improve public welfare. This study aims to analyze t…
This study aims to analyze the influence of work stress and quality of work life on organizational citizenship behavior at PT Kereta Api Indonesia (Persero). The Kertapati KA Crew UPT was used as a case study. The method used in this study was a quantitative approach. Data collection used a questionnaire. Purposive sampling was used, with 75 male employees, aged 30-40, and with an average educa…
This study aims to examine the effect of environmental, social, governance and chief executive officer narcissism on tax avoidance. The research object is non-financial companies listed on the Indonesia Stock Exchange during the period 2021–2023. This study uses a quantitative approach with secondary data as the type of data. The data were collected using a purposive sampling method obtained …
This study aims to analyze the effect of land area, fertilizer use, and labor on pineapple production in Tanjung Batu District, Ogan Ilir Regency. The research method used is a quantitative method with multiple linear regression analysis techniques through the Ordinary Least Square (OLS) method integrated with the Cobb-Douglas production function. The data used in this study is cross-sectional …
This study aims to examine the effect of transformational leadership style and workload on employee job satisfaction at Puskesmas Tanjung Baru. A quantitative approach with a descriptive research design was employed. Data were collected through questionnaires distributed to 80 employees as research respondents. The data were analyzed using multiple linear regression analysis. The results indica…
Kahoot is an interactive multimedia-based learning medium in the form of a game that can be accessed online through various devices and is easy for both teachers and students to use. This study is important because Kahoot provides features that support varied, interactive, and enjoyable learning activities, which have the potential to increase students’ learning interest that is still relativ…