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No matter where they are in the world, the government always seems to be worried about poverty. The issue of extreme poverty permeates all sectors of the economy, which is sometimes the fulcrum of the success of state governments, especially in developing countries. Knowing how changes in population and educational attainment affect poverty rates in South Aceh Regency is the driving force for this study. With poverty rate (Y) and population growth and education level (X) as independent variables in the multivariate linear regression model, this study draws its conclusions. The poverty rate in South Aceh Regency is greatly influenced by the findings of partial testing of factors related to the increase in the population. Based on the findings of the partial education level exam, the poverty rate in South Aceh Regency is affected. The findings from population and education level testing at the same time have a major impact on poverty rates.  There is a strong correlation between the rate of population growth and the level of education in South Aceh Regency and the poverty rate.

This study aims to determine the effect of land area, number of workers and capital on the income of vegetable farmers in Ariepi Village, Kosiwo District, Yapen Islands Regency. The population in this study were all vegetable farmers in Ariepi Village, Kosiwo District, Yapen Islands Regency. The research sample was Ariepi Village I and Ariepi Village II, Ariepi, Kosiwo District, Yapen Islands Regency. The data collection technique used in this study was observation through interviews with vegetable farmers and analyzed using multiple linear analysis with the help of SPSS 22.0 for windows. The results of this study found that (a) there was a significant simultaneous effect between land area, number of workers and capital on the income of vegetable farmers in Ariepi Village, Kosiwo District, Yapen Islands Regency; (b) there was a positive and significant partial effect between land area, number of workers and capital on the income of vegetable farmers in Ariepi Village, Kosiwo District, Yapen Islands Regency. This study shows the contribution of the variables of land area, number of workers and capital to income of 84.6%, the rest, namely 15.4% is influenced by other variables not included in this study.

The role of work motivation as a mediator of the influence of work engagement on job satisfaction is important in the context of human resources. In today's globalization era, competition between companies is getting stronger, so that companies are asked to be able to get it and optimize these variables in arrange to make strides their execution and competitiveness. Hence, this inquire about points to analyze the relationship between work engagement, work motivation, and job satisfaction. This inquire about was conducted by the Shopper Agreeable of CU Sang Timur with a add up to test of 70 workers who were decided based on immersed inspecting. Information were collected through interviews that conveyed surveys to investigate subjects. Information were analyzed utilizing way examination strategies with SPSS. This inquire about points to analyze the mediating role of work motivation on the impact of work engagement on job satisfaction. The comes about of this think about demonstrate that work engagement and work inspiration altogether impact job satisfaction with a positive relationship course, work engagement essentially impacts work motivation with a positive relationship heading, and work motivation can be a arbiter of the impact of work engagement on job satisfaction in part. The suggestions of this investigate hypothetically back the discoveries of past investigate results. The practical implications of the Consumer Cooperative of CU Sang Timur are to maintain work satisfaction, work engagement, and work motivation owned by its employees.

In achieving targets, a company cannot be separated from organizational culture, where a company has rules as a differentiator from other companies, the difference is what becomes a characteristic in the company and the different characteristics are called organizational culture. According to Stoner et al (in Fauzi et al 2016:4) organizational culture is a combination of patterns of several basic assumptions, behaviors, stories, and also other ideas. While organizational culture is a very important appreciation such as values, beliefs, and ethics formed by a group that is shared by all members of the organization. This study aims to test: (1) organizational culture influences organizational commitment at PT. Laris Mandiri Pratama, (2) the work environment influences organizational commitment at PT. Laris Mandiri Pratama and (3) organizational culture and work environment influence organizational commitment at PT. Laris Mandiri Pratama. The design of this study is quantitative research and is a survey study. The research population is all employees of PT. Laris Mandiri Pratama and a sample of 38 respondents with Multiple Linear Regression data analysis. Based on the results of the T-Test (Partial Test), partially the Organizational Culture variable (X1) from t count 2.088 > t table 1.659 shows that organizational culture has a significant effect on organizational commitment, partially the Work Environment variable (X2) from t count 3.197 > t table 1.659 shows that the work environment has a significant effect on organizational commitment. While the F-test (Simultaneous Test) F count 29.976 > F table 3.27 proves that organizational culture and work environment significantly affect organizational commitment.

The research conducted on this occasion was used by researchers to determine the influence of several variables which include: (1) understanding of accounting, (2) use of information technology, (3) HR competency on the quality of financial reports which in this research is moderated using implementation of the Minister of Cooperatives Regulation. This research has been supported by population data, namely all cooperatives in the Gianyar Regency area with data reaching 1,285 units. In carrying out the sampling process, this research used a purposive sampling technique, so that sample data was successfully obtained with a total of 171 cooperatives. The researchers have chosen a data collection technique using the process of distributing questionnaires. The data successfully obtained by the researchers will continue to be processed with the support of the SEM PLS version 4.0 application. The results of this research succeeded in providing proof that understanding accounting and also the use of information technology produces a positive and significant influence on the quality of financial reports, while the HR competency variable does not produce a significant influence on the quality of cooperative financial reports. Keywords: report quality, accounting, technology, competence

The purpose of The purpose of this study is to evaluate and examine the influence of monetary turnover and income rotation on the yield on the assets (ROA) in food and beverage businesses listed on the stock exchange in Indonesia. (IDX). The subjects in the present research were factories in the Industrial Sector, Food and Beverage Division, enrolled on the Indonesian Securities Exchange. (2020-2022), totaling 18 companies. Based on H1, the financial turnover component from 2020 to 2022 has a significant and beneficial effecti oni Returni Oni Assetsi (ROA) ini foodi andi beveragei companiesi listedi oni thei IDX. Based on H2, the inventory turnover variable hasi ai significanti and beneficial effect on ROA in food and beverage companies listed on the IDX in 2020 and 2022. Based on H3, cashi turnoveri andi accountsi receivablei turnoveri havei ai goodi andi significanti effecti oni ROA ini foodi and beveragei companiesi listedi oni the IDX in 2020-2022.

The purpose of this research is to analyze the correlation between capital structure, profitability, and stock market value, proxied by the price-to-book ratio. The capital structure variable is measured using DER, while profitability is measured using the ROA. In this study, the data used comes from the financial statements of property and real estate companies listed on the IDX during the period of 2020 to 2023. This study applies multiple linear regression analysis with the help of SPSS to process data obtained from 22 purposively selected companies over four years. The research concludes that capital structure and profitability are crucial factors that can influence stock prices. These results indicate that companies need to focus on improving profitability and maintaining healthy debt management to enhance their value in the eyes of investors. Additionally, investors should not rely solely on the PBV when evaluating investment prospects.

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing

This study aims to examine the impact of training and work motivation on employee performance, with work discipline acting as an intermediary variable that mediates the influence of both variables on employee performance. This study uses a quantitative method with a descriptive design to gain a deep understanding of the relationship between these variables. The research sample consisted of all 49 employees of the Class II B Bantaeng Detention Center, selected using a saturated sampling technique, where all employees served as respondents. Data were collected through field observations and a questionnaire using a five-point Likert scale, which included questions regarding training, work motivation, work discipline, and employee performance. This questionnaire was designed to measure respondents' perceptions of the factors that influence their performance, as well as the relationship between the variables of training, motivation, work discipline, and employee performance. After the data were collected, an analysis was conducted using path analysis to identify the direct and indirect influences between the variables involved in the research model. The results showed that training and work motivation have a positive and significant influence on work discipline. This means that the better the training provided to employees, and the higher their level of work motivation, the better the employee's work discipline will be. Furthermore, good work discipline has a direct effect on improving employee performance. In other words, work discipline acts as a mediator that strengthens the relationship between training, motivation, and employee performance. These findings confirm that non-technical factors such as training and work motivation play a significant role in improving employee performance by enhancing their work discipline. This study provides important insights into the importance of effective training and high motivation to foster good work discipline, which in turn can improve employee performance.

This study aims to evaluate whether the mechanism of corporate governance, which involves institutional ownership, management ownership, independent commissioners and audit committee variables, has a significant impact on the integrity of the financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling method uses techniques of non-probability sampling with approach purposive sampling. Based on the research results, it shows that 1) Institutional Ownership has a positive and significant effect on the integrity of financial reports. 2) Managerial ownership has no effect on the integrity of financial reports. 3) Independent Commissioners have a positive and significant influence on the integrity of financial reports. 4) The audit committee has a positive and significant effect on the integrity of financial reports. It is hoped that this research can provide additional strength to integrity in the presentation of financial reports, so that it can support the company's survival.

The increasing need for buildings and land has the effect of increasing construction in the housing sector. However, it must be understood that a company is able to regulate the structure of its funds. The maximum fund structure has an effect on the size of the fund and its value. This lesson will explain each variable raised as a study topic. This learning takes a quantitative approach through purposive sampling. The analysis uses classical assumption testing, descriptive statistics, as well as hypotheses using multiple linear regression methods using SPSS 25.0. The total study sample was 110 samples. Personally shows that the scale has a good effect on the fund structure. LiquidityProfitability is bad for the structure of funds. Then, together with the independent variables, they have a significant effect on the structure of the funds.  

Nutrition plays an important role in influencing health, especially in pregnant women. Adequate nutritional intake is very important to support the health of the mother and fetus. Malnutrition, such as Chronic Energy Deficiency (CED), is a health problem that is often experienced by pregnant women. This study aims to analyze the relationship between age and number of pregnancies (gravida) with the incidence of CED in pregnant women at the Pagar Merbau Health Center, Pagar Merbau District, Deli Serdang Regency, in 2023. This study used an analytical design with a cross-sectional approach, which observed independent and dependent variables only once at a time. The study sample consisted of 56 pregnant women selected using the Purposive Sampling technique. The results showed that most respondents had a high school education of 34 people (60.7%), with the least number of college graduates of 2 people (3.6%). Most respondents were unemployed or housewives as many as 30 people (53.6%), while those who worked as farmers, employees, traders, and laborers were 10 people (10%), 8 people (14.3%), 7 people (12.5%), and 1 person (1.8%). This study also shows that the more often a mother is pregnant, the less attention she pays to health and nutritional intake, because pregnancy is considered a common thing. 

This research aims to determine good corporate governance and ineffective monitoring of the condition of financial reports. This research uses a quantitative approach with a sample of 33 companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2022. This research investigates the relationship between the independent variable and the dependent variable by analyzing data from energy sector companies. This method uses multiple linear analysis techniques. The research results show that managerial ownership has a significant impact on the condition of financial statements. In line with the fraud triangle theory, which states that high management ownership can increase pressure to achieve financial goals and provide an opportunity to do so. Financial statement fraud is not influenced by institutional ownership and ineffective monitoring. These findings suggest that the effects of institutional ownership and ineffective monitoring may not be easy to predict. Further research is needed to understand the complexity of the components that contribute to the condition of financial statements.

The purpose of the study was to determine the direct and indirect influence of workload variables, organizational culture on organizational citizenship behavior through organizational commitment on employees of PT. Daihatsu Capella Medan. The type of research is associative causal and uses quantitative research methods. The population in this study were all employees at PT. Capella Medan Daihatsu totaling 78 people. The sampling method used the nonprobability sampling method with the census sampling technique. So the sample in this study was 78 employees at PT. Capella Medan Daihatsu. The results of the study are workload directly has a significant effect on organizational commitment at PT. Capella Medan Daihatsu. Organizational culture directly has a significant effect on organizational commitment at PT. Capella Medan Daihatsu. Workload directly has a significant effect on organizational citizenship behavior at PT. Capella Medan Daihatsu. Organizational culture directly has not significant effect on organizational citizenship behavior at PT. Capella Medan Daihatsu. Organizational commitment directly has a significant effect on organizational citizenship behavior at PT. Capella Medan Daihatsu. Workload indirectly has a significant effect on organizational citizenship behavior through organizational commitment at PT. Capella Medan Daihatsu. Organizational culture indirectly has a significant effect on organizational citizenship behavior through organizational commitment at PT. Capella Medan Daihatsu.

MSMEs are a supporting sector of the country's economy and are able to survive in various conditions that occur in Indonesia. MSMEs are able to contribute to increasing national income and also help in absorbing labor as a result of increasing the performance of these MSMEs. Many factors that influence performance between mental accounting and financial technology are mediated by financial inclusion. The results of a preliminary survey on MSMEs in Grobogan Regency show that the average performance of MSMEs is still fluctuating. The object of this research was carried out on MSMEs in Grobogan Regency with a final sample size of 158 using the cluster random sampling method. The analysis tool uses a regression equation test with a mediation test using the Sobel test. The results of the descriptive analysis show that the variables mental accounting, financial technology, MSME financial inclusion and MSME performance in Grobogan Regency are in the sufficient category (2.33 to 3.65), with financial technology with the highest average. The mental accounting and financial technology variables are proven to have a positive and significant effect on the financial inclusion of MSMEs in Grobogan Regency. Mental accounting, financial technology and MSME financial inclusion are proven to influence the performance of MSMEs in Grobogan Regency. MSME financial inclusion is proven to mediate the influence of mental accounting and financial technology on MSME performance in Grobogan Regency.

This study was conducted to analyse effect of compensation, competence, and job satisfaction on the organizational commitment of PT. Pos Indonesia Erlangga Branch Semarang and the sample used is 102 employees. This study uses primary data and data collection methods using questionnaire. The results of data processing are in the form of respondent descriptions, variable descriptions, validity test results, reliability test results, F test results, coefficient of determination test results (R2), and hypothesis test results. The results show that compensation variable has a positive and significant effect on organizational commitment, competence variable has a positive and significant effect on organizational commitment, and job satisfaction has a positive and significant effect on organizational commitment

The purpose and the research conducted is to the investigate and impact of GIC on the market capitalization of each company mentioned in the Indonesian of Stock Exchanges from 2018 to 2022. GIC includes GHC, GSC, and GRC as independent variables. The research data’s derive to from companies of the annual reports mentioned in the Indonesian Stock Exchanges for the specified period. A targeted on sampling methods was the used, which led to at sample of 25 companies. The results of the simple regression linear tests indicate that GIC has a very significant influence on market capitalization. According to Hypothesis 1 (H1), GHC has a very positive and highly significant influence on market capitalization. Similarly, Hypothesis 2 (H2) suggests that GSC can have a significant positive and the impact to the market capitalization, and Hypothesis 3 (H3) states that GRC has a to positive very impact on market capitalization. In addition, the simple regression linear results also show and that the variables of profitability (ROA) and leverage (DAR) have no impact on market capitalization. 

The purpose of this study is to evaluate and study how Non-Performing Loan (NPL), Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Costs to Operating Income (BOPO) affect credit distribution. Quantitative research uses secondary data from the financial statements of banking service companies listed on the Indonesia Stock Exchange in 2018–2022. A sample of 235 companies was collected through a purposive sampling method. Data was processed using the SPSS application. Multiple linear regression analysis was used to conduct this analysis. The results of the study showed that the Non-Performing Loan (NPL) Third Party Funds (TPF) variable with credit distribution did not have a significant positive impact. The Capital Adequacy Ratio (CAR) and Operating Costs to Operating Income (BOPO) variables had a significant negative impact on credit distribution, while the Loan To Deposit Ratio (LDR) variable had a significant positive impact.

Diabetes Mellitus Type 2 is a metabolic disorder characterized by increased blood sugar levels (hyperglycemia). Diabetes can affect the quality of life with several aspects, namely diabetes care, symptoms of diabetes, and chronic complications that cause high morbidity and mortality.. Objectives: This is to find outDeterminant Factors of Quality of Life of Type 2 Diabetes Mellitus Patients at Bhakti Asih Hospital Tangerang in 2024. The research method is quantitative research with a Cross Sectional approach. Methods: sample was 55 patients using a purposive sampling technique. The knowledge level instrument usedDKQ-24 questionnaire (Diabetes Knowledge Questionnaire), Diet pattern questionnaire using FFQ, Activity pattern questionnaire using GPAQ (global physical activity questionnaire), Medication adherence questionnaire using Medication Adherence Report Scale (MARS),measurement of quality of life using the Diabetes Quality Of Life (DQOL) questionnaire. Data were analyzed using the Statistical Test used was the bivariate test, namely Chi-Square and the multivariate test, namely the Backward logistic regression method.  Results: shows that the Physical Activity variable has the largest coefficient B value and OR value, which means that among the four variables, the Physical Activity variable is the most dominant factor related to the Quality of Life of Type 2 Diabetes Mellitus Patients. Based on the results of the model analysis, the Negelkelke R Square value is 49.9%, meaning that the variables of Knowledge Level, Diet, Physical Activity, and Blood Sugar Level Examination on the Quality of Life of Type 2 Diabetes Mellitus Patients are 49.9% and the rest can be explained by other variables outside this study.Conclusion,In this study, the level of knowledge, diet, physical activity, and blood sugar level examinations were related to the quality of life of type 2 diabetes mellitus patients.    

Dyspepsia is a collection of symptoms in the form of discomfort in the upper abdomen, pain, nausea, and vomiting as well as the stomach feels full quickly when eating and feels bloated. One of the factors that causes dyspepsia is psychosocial factors, namely stress. The purpose of the study was to determine the Relationship between Stress and Pain in Dyspepsia Patients in the Nusa Indah Room at Bhakti Asih Hospital, Tangerang, August - October 2024. Quantitative research method with a Cross Sectional approach. The research sample was 53 respondents using a purposive sampling technique. The stress measurement instrument used the DASS-42 questionnaire and Pain measurement. Data were analyzed using the chi-square test. The results showed that the majority of Anemia was Severe (93.8%) and the quality of life variable was in the Good category (76.9%). Based on statistical tests using the Spearman rank correlation test, a significance level of p-value = 0.000 was obtained with an OR value of 0.548, which means that the relationship between these two variables was moderate and inversely related. Conclusion, there is a relationship between stress levels and pain in patients with dyspepsia in the Nusa Indah Room at Bhakti Asih Hospital, Tangerang, August - October 2024. The results of this study for the stress level variable, the majority of the stress levels are mild (54.5%) and the pain variable is in the moderate category (90.9%). Based on statistical tests using the chi square correlation test, a significance level of p-value = 0.001 was obtained, so it can be concluded that there is a relationship between stress levels and pain in patients with dyspepsia in the Nusa Indah Room at Bhakti Asih Hospital, Tangerang, August - October 2024.