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The purposes of this research were to analyze the sources of cash, to analyze the application of cash, to analyze the liquidity level, and to analyze the effect of source and application of cash on liquidity at the National Logistical Supply Agency of Maumere Branch Office. The results of analysis showed that in the period of 2017-2018, the sources of cash weretaken from the decrease of accounts receivable, inventory of indirect material, the increase of accumulation depreciation of building and machinery, the decrease of sales revenue bank,the increased of account payable, the increase of  accrued expense, the increase of regional division connection, the increase of capital, the decrease of cash. The application of cash in 2017-2018 covered the increase of down payment, merchandise inventory and tax payable. In the period of 2018-2019, the sources of cash were taken from the increase of down payment, the increase of accumulation depreciation of building and machinery, the increase of procurement payable and tax payable, the increase of accrued expense, the increaseof regional division connection. The application of cash in the period of 2018-2019 covered the increase of accounts recerivable, the increase of merchandise inventory and inventory of indirect material, the increase of prepaid expenses, the increase of sales revenue bank, the decrease of account payable, the decrease of profit or loss accumulation, and the increase of cash.Based on the results of this research, it can be conclueded that if the cash of National Logistica Supply Agency increased, the liquidity level would also increase, meanwhile if the cash of National Logistic Supply Agency descreases, the liquidity level will also decrease. Keywords: Source of Cash, Application of Cash, Liquidity

This study aims to determine the effect of Obedience Pressure, Independence, and Audit Expertise on Audit Judgment at Public Accounting Firms in the East Surabaya Region. The population of this research is all auditors who work at the Public Accounting Firm in the East Surabaya Region which consists of 28 Public Accounting Firms that are registered in the Public Accounting Firm Information System at the Indonesian Institute of Public Accountants with the Ministry of Finance of the Republic of Indonesia Secretariat General of the Center for Financial Professional Development. These are 40 auditors who work at 9 Public Accounting Firms in the East Surabaya Region. This study uses the Structural Equation Model (SEM) model with the Partial Least Square (PLS) analysis model to test the previously proposed hypotheses. PLS analysis was tested using SmartPLS version 2.0 for windows software. Based on the results of the research that has been done, it can be concluded as follows: that Obedience Pressure on Audit Judgment is proven to have a significant negative effect. Independence from Audit Judgment is proven to have a significant positive effect. Audit expertise on Audit Judgment is proven to have a significant positive effect.

The Influence of Prices and Lifestyle on People's Purchase Intention in Traditional Markets An Understood During the Covid-19 Pandemic. This study aims to determine the effect of prices and lifestyle on people's buying interest in understanding traditional markets during the Covid-19 pandemic. This type of research is a quantitative associative research and its location is in the traditional market An understand, Bima City. In this study, the sample consisted of 55 respondents who were selected using purposive sampling technique. Data collection techniques in this study using a questionnaire, observation, and literature study. Testing the instrument using the validity test and reliability test. The data analysis method used is multiple linear regression analysis, the coefficient of determination; f test (simultaneous test), t test (partial test) and classical assumption test. The results showed that by means of the t test (partial test) it is known that the price variable does not have a significant effect on the purchase intention variable while the lifestyle variable has a positive and significant effect on the purchase intention variable. Then by means of the f test (simultaneous test) it is known that the variable price and lifestyle variables have a positive and significant influence on the purchase intention variable.

ABSTRACT The purpose of this study was to examine and analyze the effect of employee empowerment, organizational support and compensation on organizational commitment to millennial employees in Solo Raya. The sample in this study was 194 millennial generation employees. Sampling in this study used a non-probability sampling design with purposive sampling method. Hypothesis testing in this study uses multiple linear regression. The results of this study indicate that employee empowerment, organizational support and compensation have a positive and significant effect on organizational commitment.Keywords: employee empowerment, organizational support, compensation, organizational commitment.

AbstractThe best practice of learning supported by passion that means student interested in specific skill. Passion supported to use ability and knowledge to best achievement. The higher passion thus the higher achievement in outcome and learning. The study aims to empirical evidence the passion of college student to the literacy of financial management for student in management department of Sarjanawiyata Tamansiswa University and to find empirical evidence the improvement of literacy and interest of economic student in financial management. The methodology of research uses quesionairre with online platform the names is Quiziz, moreover statistic tools uses SPSS IBM 20. The beneficial Research such as for developing a learning achievement of college student in financial management, for developing financial management learning learning, and supporting college student to increase interest in financial management. Keywords : Financial Management, Literacy, Passion

The purpose of this study was to examine the effect of liquidity ratios and asset growth with firm size as a moderating variable.  This research was conducted on property, real estate and building construction sector companies listed on the Indonesia Stock Exchange in 2013-2019. Determination of the sample using purposive sampling technique.  The number of samples selected amounted to 80 data.  The data was processed using multiple linear regression analysis statistical tests to answer hypothesis 1 and hypothesis 2, then multiple linear regression analysis with moderated regression analysis was used to answer hypothesis 3 and hypothesis 4. Based on the test results, this study shows that liquidity and asset growth have a positive effect on policy  dividends and firm size are not able to moderate the relationship between liquidity to dividend policy and asset growth to dividend policy.   Keywords: liquidity, asset growth, firm size, dividend policyU

This study aims to determine the effect of attitude, motivation, and environment on entrepreneurial intentions. The sample of this study were active undergraduate students (S1) of tertiary institutions in the Sukoharjo Regency. With the number of respondents 86 people. The analytical tool used to determine the effect between the independent and dependent variables using SPSS. Hypothesis testing in this study uses multiple linear analysis. Based on the results of the analysis showed that the variables of attitude, motivation have a positive and significant effect on entrepreneurial intentions. Meanwhile, environmental variables do not significantly influence to entrepreneurial intentions. Keywords: attitude, motivation, environment, and entrepreneurial intention

This study aims to identify the challenges and factors influencing the successful implementation of International Financial Reporting Standards (IFRS) in Indonesia. Utilizing a qualitative approach, data were gathered through in-depth interviews with regulators, auditors, and financial executives. The findings reveal that the lack of institutional infrastructure, the complexity of IFRS standards, and cultural and linguistic differences are significant barriers to IFRS adoption in Indonesia. Despite these challenges, potential benefits such as enhanced transparency and comparability are recognized, with capacity-building initiatives needed for successful implementation.

As global business competition is getting tougher, the company not only aims to seek optimal profit but also aims for the financial and non-financial survival of a company to be able to operate in the future. The conditions and events experienced by the company can provide an indication of the company's going concern, examples of significant and continuous losses that raise doubts about the company's survival. Going concern is the survival of a business entity and is an assumption in the financial reporting of the entity so that if the entity experiences the opposite condition the entity becomes a problem. This study aims to examine the relationship between audit tenure, debt default, and opinion shopping on going concern audit opinion acceptance. This study uses a sample of textile and garment companies listed on the Indonesia Stock Exchange for the period 2014-2018. Based on purposive sampling, a total sample of 16 companies. Hypothesis testing using logistic regression. The results showed that audit tenure, debt default, and opinion shopping had no significant effect on going concern audit opinion acceptance.

The formulation of the problem what is the impact felt by traders, especially the income of traders during the covid 19 outbreak  This study aims to find out how the impact of covid 19 on the income of traders before the occurrence of covid 19, during the covid 19 pandemic and in the new normal, at the same time providing benefits for the government and traders so that they can solve a similar problem if it occurs in the future. The type used in this study is qualitative, the information collection techniques used are observation and interviews. The research population which is also the research sample is the traders of the Jombang Peterongan market, with the determination of the sample that the sample obtained is 100 respondents. And qualitative descriptive information analysis techniques using the Miles and Huberman model. The results of this study indicate that the income of Peterongan traditional market traders is sufficiently increased and stable so that they can meet their daily needs and support the traders 'economy and traders' income is also influenced by several factors, including the increasing number of regular customers and also the more crowded consumers who shop at the Peterongan market. . The Covid 19 pandemic has a very serious impact, the income of Peterongan Jombang traditional market traders has decreased very drastically, reaching 70% -80% experienced by traders and causing market closures. There was an increase in income in the normal era experienced by traders reaching 40% compared to the Covid 19 pandemic.

Supervision and Discipline is one of the efforts to improve the performance of employees/members, by managing supervision and discipline in the right way, it is expected to be able to improve the performance of employees/members in carrying out their assigned tasks properly. The purpose of this study was to determine the effect of supervision and discipline on the performance of employees/members at the Bogor Regency Civil Service Police Unit. The type of research used is causality with a quantitative approach. The location of the research is the Office of the Civil Service Police Unit, Bogor Regency. The population of the study was members of the Bogor District Civil Service Police Assistance at the Command Headquarters with a total of 150 people. In this study, sampling was carried out using the Slovin formula and the results of the sampling were 110 people. The results of the study show that supervision and discipline simultaneously have an influence on the performance of the Bogor Regency Civil Service Police Assistance, this is proven based on the results of the F (simultaneous) test which is obtained the F count value is greater than F table, F count 59,206 > F table 3.08. Based on the results of the coefficient of determination test, the Adjusted R Square value is 0.516 or 51.6%. This shows that Discipline and Supervision simultaneously contribute to influencing the Performance of Personnel by 51.6%. While the remaining 48.4% is influenced by other factors which in the study were not discussed or studied.

The results of this study show that the liquidity ratio consisting of current ratio in 2014 was above the industry average and in 2015-2018 was below the industry average, the quick ratio in 2014-2016 was above the industry average and in 2017-2018 was below the industry average, the cash ratio in 2014 was above the industry average and in 2015-2018 was below the industry average. The solvency ratio consisting of debt to asset ratio in 2014 was below the industry average and in 2015-2018 was above the industry average, the debt to equity ratio in 2014 was below the industry average and in 2015-2018 was above the industry average. The ratio of activities consisting of receivable turn over in 2014-2018 is below the industry average, inventory turn over in 2014-2017 was above the industry average and in 2018 was below the industry average, fixed asset turn over in 2014-2018 was below the industry average, fixed asset turn over in 2014-2018 was above the industry average , the total asset turn over in 2014-2018 was below the industry average. The profitability ratio consisting of return on assets in 2014-2018 is below the industry average, return on equity in 2014-2018 is below the industry average and net profit margin in 2014-2018 is below the industry average.

Regional development planning is a process carried out to determine future regional policies, through a series of options, involving various elements of stakeholders, in order to utilize and allocate resources owned by the region in a certain period of time. The 2010 Population Census noted that there were 30 ethnic groups inhabiting Jambi Province, of which 44% were from Jambi. The tribes from Jambi include the Jambi, Kerinci, Anak Dalam / Orang Rimbo, Batin / Orang Dalam, and Kubu lalan tribes.Residents, apart from being the object and subject of development, can be the basic capital in development, but they can also become obstacles or obstacles in achieving development goals. This will occur if population growth is not controlled and is not balanced with the fulfillment of needs such as clothing, food, and the need for education and health.The employment condition of Jambi Province shows a declining trend although it is not significant. There were 1,765.75 thousand people in the workforce, while around 1,691.78 people worked and 73.96 thousand people were unemployed. This shows that the unemployment rate in Jambi Province is relatively low.

The purpose of this study was to determine the effect of transformational leadership style and organizational culture partially and simultaneously on organizational commitment in the office of East Bogor District, Bogor Regency. This type of research is quantitative causality. The research location is the East Bogor District Office, Bogor Regency. The results showed (1). There is an influence and significance of transformational leadership on organizational commitment. This is evidenced by the value of t count = 29.040> t table 2.119 with a significance value of 0.000> 0.05. (2). There is no positive and significant influence of organizational culture on organizational commitment. This is evidenced by the value of t count = -1.634 <t table 2.119 with a significance value of 0.122 <0.05. (3). The simultaneous hypothesis test results show that together the transformational leadership and organizational culture variables have a positive and significant influence on organizational commitment. This is evidenced by the calculated F value 2806.727> F table 3.63. (4). The variable that most dominantly affects organizational commitment is the variable of transformational leadership, this can be seen from the regression coefficient value of the transformational leadership variable of 0.965.

The data analysis technique uses financial ratio analysis which includes liquidity ratios, profitability ratios, solvency ratios and activity ratios. The results showed that the financial performance of PT Sentul City Tbk for the 2014-2018 period tended to be in bad shape. Based on the Liquidity Ratio (Current Ratio, Quick Ratio, and Cash Ratio) it is stated that it is not good because the ratio value is below the industry average standard. Based on the Profitability Ratio Net Profit Margin is declared good because the ratio value is above the industry average standard, while the Return on Equity is declared not good because the ratio value is below the industry average standard. Based on the Solvency Ratio (Debt to Asset Ratio and Debt to Equity Ratio) it is declared good because the ratio value is below the industry average standard. Based on the ratio of activities (Fixed Assets Turn Over and Total Assets Turn Over) it is declared not good because the ratio value is below the industry average standard.

Founded in 2009, at that time Gphoto was still called Arppegiano Photography, started as a hobby that needed financial support to keep going, finally choosing the wedding photography genre that was considered the most profitable in the short term. From 2009 to 2015, Arppegiano Photography still only relied on word of mouth sales, from acquaintances and partners of bridal makeup vendors, at that time sales were still small, and insignificant. The type of research used in this research is causal research. In this study, the purpose of the causal study is to provide an explanation of the influence of digital marketing on the decision to purchase Gphoto services. The partial test (t-test) shows that the Instagram digital marketing variable has a significant influence on the decision to purchase Gphoto services, because the t-count value is greater than t-table. The partial test (t-test) shows that Facebook's digital marketing variable does not have a significant influence on the decision to purchase Gphoto services. Because the value of t count is smaller than t table. The partial test (t-test) shows that the Whatsapp digital marketing variable has a significant influence on the decision to purchase Gphoto services, because the t-count value is greater than t-table. Simultaneously, Instagram digital marketing, Facebook digital marketing, Whatsapp digital marketing have a significant effect on service purchase decisions.

The formulation of the problem in this study is how working capital, liquidity, and leverage affect the profitability of manufacturing companies listed on the Indonesia Stock Exchange. The purpose of this study is to determine the effect of working capital, liquidity and leverage on the profitability of the manufacturing industry listed on the Indonesia Stock Exchange. I. The number of samples in 11 companies listed on the Indonesia Stock Exchange. Data collection was obtained from the Indonesia Stock Exchange through IDX in 2015 – 2019. Data on Working Capital, current ratio (CR), Debt To Asset Return (DAR) and Return On Assets (ROA) were obtained from IDX which is a website from the Indonesia Stock Exchange. To determine the effect of work model, liquidity, and leverage on profitability using panel data. This study aims to examine and analyze the effect of Working Capital, CR, and DAR on profitability in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015 – 2019. This research is useful for companies as consideration for determining policies, especially policies to maintain company profitability. For other researchers, it can be used as additional literature and a reference for researchers with the same theme. From this research, it can be seen that working capital, liquidity, and leverage are significantly related to the profitability of the manufacturing industry listed on the Indonesia Stock Exchange.

Matungkas merupakan salah satu desa yang berada di wilayah kecamatan Dimembe. Memasuki tahapan baru di era normal baru, hampir seluruh masyarakat sudah kembali melaksanakan aktivitas masing-masing baik bekerja maupun bersekolah. Namun ada beberapa hal yang masih kurang menjadi perhatian dari masyarakat terkait dengan pencegahan covid-19. Observasi dari mahasiswa yang melaksanakan kegiatan KKNT  khususnya di desa Matungkas, masih ada saja masyarakat yang tidak menggunakan masker ketika ke luar rumah. Selain itu, masih ada masyarakat yang belum bisa untuk menjauhi kerumunan atau belum bisa menjaga jarak. Realitas inilah yang mendorong rencana pelaksanaan program sosialisasi penerapan 5 M dan pembagian alat pelindung diri di Desa Matungkas dengan bersinergi dengan seluruh pihak baik pemerintah desa Matungkas dan seluruh masyarakat. Hasil dari pengabdian ini, 1) Masyarakat sudah mulai sadar untuk menerapkan 5 M melalui penggunaan masker dalam pelaksanaan kegiatan sehari-hari. 2) Anak-anak menjadi lebih mudah mengetahui cara menggunakan masker dengan benar melalui tayangan video di Youtube. 3) Pemuda dan Remaja sebagai agen perubahan di masyarakat sudah mulai muncul kesadaran untuk menerapkan 5 M serta mengedukasi sekeliling mereka tentang 5 M. 4) Terjalin sinergitas antara seluruh aparat penegak hukum, perangkat desa dan seluruh masyarakat Desa Matungkas untuk mewujudkan Kampung Tangguh Covid-19.

Melihat dari angka statistika kasus penyebaran Covid-19 di dunia, Indonesia dan secara  khusus di Sulawesi Utara yang semakin bertambah setiap harinya, mengharuskan masyarakat oleh Pemerintah untuk mematuhi protokol kesehatan ketika berada di luar rumah. Namun, dalam penerapannya di Gereja Masehi Injili Minahasa (GMIM) Nazareth Buloh masih ada warga gereja yang memiliki tingkat kesadaran diri yang rendah dalam upaya mencegah Covid-19. Hal ini nampak dalam kesehariannya yang kurang mematuhi protokol kesehatan ketika berada di tempat-tempat umum, khususnya ketika beribadah. Salah satu faktor yang menyebabkannya adalah karena mereka kurang  percaya dengan adanya Covid-19 dan bahayanya. Mengacu pada permasalahan  tersebut maka yang menjadi tujuan Pengabdian kepada Masyarakat di GMIM Nazareth Buloh adalah untuk memberikan edukasi mengenai Covid-19 dan sikap yang baik dalam pencegahan Covid-19. Metode yang digunakan dalam penulisan artikel ini adalah metode kualitatif yang bersifat deskriptif. Cara mengedukasi masyarakat tentang Covid-19 adalah; Pertama, dengan melaksanakan webinar dengan tema: Covid-19 dan vaksinasi. Kedua, mengadakan diskusi secara luring dengan tema: menyikapi pandemi Covid-19 menurut Kristen. Ketiga, memberikan edukasi kreatif secara daring dalam bentuk poster dan teks mengenai pencegahan Covid-19 bagi warga gereja. Keempat, menyalurkan hand sanitizer dan masker bagi warga gereja. Melalui kegiatan Pengabdian kepada Masyarakat berbasis KKNT ini, warga gereja teredukasi mengenai Covid-19 dan bahayanya, serta semakin meningkatnya tingkat kesadaran diri dari warga gereja untuk mematuhi protokol kesehatan ketika berada di tempat-tempat umum, khususnya ketika beribadah.   

Penelitian ini bertujuan untuk melihat pengaruh pandemi covid-19 terhadap pembelajaran bagi siswa yang ada di SD Inpres Liningaan. Penelitian ini juga ingin melihat dampak pandemi covid-19 terhadap proses pembelajaran bagi guru, peserta didik dan orang tua serta kendala yang dihadapi guru dalam melakukan pengajaran. Selain itu penulis juga ingin melihat sisi positif dari pandemi covid-19 terhadap proses pembelajaran bagi guru dan peserta didik. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif, yang digunakan untuk mendapatkan informasi mengenai permasalahan yang dirumuskan penulis. Responden yang dibutuhkan dalam penelitian ini yaitu peserta didik, guru dan orang tua. Hasil penelitian menunjukkan bahwa dampak covid-19 bagi semua pihak (guru, peserta didik dan orang tua) sangat besar. Minimnya pengetahuan mengenai penggunaan teknologi dan pengeluaran yang cukup besar menjadi kendala proses pembelajaran berlangsung