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This study aims to determine the effect of Forensic Accounting, Investigative Auditing, Independence, and Professional Skepticism on Fraud Disclosure at the Representative of the Financial and Development Supervisory Agency (BPKP) of Central Java Province. The data in this study used primary data in the form of a questionnaire distributed to the respondent unit at the State Audit and Development Agency (BPKP) of Central Java Province. The data analysis technique used is a quantitative method where the results are expressed in numbers. The data were processed using SPSS version 26 with the results obtained that Investigative Audit and Professional Skepticism affect the disclosure of fraud. Meanwhile, Forensic Accounting and Independence do not affect fraud disclosure.

This study aims to find empirical evidence about the effect of accounting knowledge, owner's perception, entrepreneurship orientation, market orientation, performance of micro, small and medium enterprises. This research is a quantitative research using primary data obtained from questionnaires that have been distributed and measured using a likert scale. The population in this study were all owners of micro, small and medium enterprises in North Semarang sub-district with a total of 1683 businesses. The sampling method used in this research is probability sampling. Based on probability sampling method, obtained 95 respondents. Test results from the instrument in this study is valid and reliable. Data analysis techniques used is multiple linear regression analysis using SPSS version 21. The results in this study indicate that accounting knowledge and owner's perception affect the performance of micro, small and medium enterprises, while entrepreneurship orientation and market orientation have no effect on the performance of micro, small and medium enterprises.

Community welfare is an indicator of developme t goals. In its implementation, economic development will be faced with various problems that can hinder the success of such development. One of the complex problems related to the prosperity of the population is poverty. High poverty can have an impact on the emergence of various other social problems. It is difficult to know the exact cause and how effective control is to reduce poverty in Pandeglang Regency. The use of analytical tools in this study was carried out to identify and determine specific problems as a factor in the occurrence of poverty in Pandeglang Regency. In addition, this analysis method will contain information about events that must be considered in the scope of poverty alleviation that occurred in Pandeglang district. The final part of this journal discusses the design of poverty control procedures in Pandeglang Regency in approximately five years. Finally, it is hoped that the final results of this research will be very important to prevent poverty in Pandeglang Regency. 

This study aims to determine how much influence training and work motivation partially or simultaneously on the performance of employees of PT Berlian Jasa Terminal Indonesia. The method that will be used is explanatory research and hypothesis testing. With the survey technique, the questionnaire was distributed with a Likert scale. The determination technique uses saturated sampling with 100 respondents mainly employees who work in the operational division. The data analysis techniques used were descriptive analysis and inferential statistical analysis, namely: 1. Validity and Reliability Test, 2. Multiple Regression Analysis, 3. Coefficient of Determination Analysis (R2), 4. Hypothesis Testing with Partial Test (t test) and Simultaneous Test ( F test) The results of the test and analysis are as follows:1.  There is a positive and significant effect between training on employee performance, with an R Square of 0.489 or 48.9%. Hypothesis test p value 0.000 <0.05,2. There is a positive and significant effect between motivation on employee performance, with an R Square of 0.470 or 47.0%. Hypothesis test p value 0.000 <0.05.and 3. There is a positive and significant effect between training and motivation simultaneously on employee performance, with an R Square of 0.591 or 59,1%. Hypothesis test p value 0.000 <0.05.  

This study aims to determine and analyze the effect of competence and work motivation on employee performance. In this study, the population used was 1,000 employees of the production division of PT. Samkyung Jaya Garment Ungaran which consists of 554 female workers and 446 male workers. The number of samples used were 91 respondents with probability sampling technique. Methods of data collection using questionnaires and literature study. The research analysis used multiple linear regression analysis. The results showed that competence had a positive and significant effect on employee performance. This result shows that if competence is improved, it will be followed by an increase in employee performance. Work motivation has a positive and significant impact on employee performance. This result shows that if work motivation is increased, it will be followed by an increase in employee performance.

The purpose of this research is to find out how product diversification is carried out by Bank Syariah Indonesia after the merger to attract customers. The research methodology used is descriptive qualitative research. The informants in this study were employees of the Denpasar Branch of Bank Syariah Indonesia using a purposive technique. As well as data collection in the form of interviews and documentation. This study describes the results of product diversification carried out by Bank Syariah Indonesia after the merger to attract customers, namely by launching BSI products that were launched which did not exist in previous banks, namely Imas and BSI smart agents. Verification conducted by Indonesian Islamic banks is more effective in increasing customer interest which is increasing every month and is also suitable for expanding market share.

Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja non fisik dan kompensasi terhadap retensi karyawan baik secara simultan maupun parsial. Penelitian ini dilakukan di PT Kharisma Asia Makmur Kalimantan Barat. Pengumpulan data dilakukan dengan cara membagikan kuesioner. Populasi dan sampel dalam penelitian ini adalah karyawan PT Kharisma Asia Makmur yang berjumlah 55 orang. Metode analisis data yang digunakan adalah analisis regresi linier berganda yang diolah menggunakan program IBM SPSS Statistic versi 23. Hasil penelitian menunjukkan bahwa lingkungan kerja non fisik dan kompensasi berpengaruh positif dan signifikan terhadap retensi karyawan, maka semakin baik lingkungan kerja non fisik dan kompensasi maka retensi karyawan meningkat.

Before deciding to rent, some prospective clients must first seek information about the Vina House building through colleagues or family or anyone who has rented the building, how the packages are in it, how the facilities are obtained. The results of previous research conducted by Kurniawan (2015) are that facilities and location have a positive and significant effect on purchasing decisions, while Memah et al., (2015) give the results that facilities have a positive but not significant effect on consumer purchasing decisions. Furthermore, Latief (2018) provides research results that the location variable has no significant effect on consumer buying interest. Referring to the phenomena and gaps in research results, this study aims to determine the moderating effect of WOM on facilities and locations on the rental decision-making process. Based on the research objectives to be achieved, the type of research used by the researcher is explanatory research. The results of further calculations show that the regression coefficient value of the word of mouth variable as a moderator has a regression value of -0.015 which is negative with a calculated significance value of 0.085 > 0.1. The value of the regression coefficient of the word of mouth variable as a moderator has a regression value of -0.050 which is negative with a calculated significance value of 0.007 <0.1.

This study aims to analyze the effect of Funding Decisions, Dividend Policy and Tax Aggressiveness on Firm Value.Population in this study is the property and real estate sector companies listed on the IDX in 2015-2019. The sample companies obtained and meet the criteria are 9 companies and the data that can be processed is 45 annual report data. The data analysis used is descriptive statistics, classical assumption test, multiple linear regression, and hypothesis testing using SPSS version 21.0 program. The results of the partial test (t test), Funding Decisions have a significant positive effect on Firm Value, Dividend Policy has a significant positive effect on Firm Value, while Tax Aggressiveness has no effect on Firm Value.

This study aims to analyze the effect of work ability and work attitude on employee performance at the Department of Population and Civil Registration of Bima Regency. The sampling technique used is the sampling technique used in the study using Non Probability Sampling with the number of samples used, namely 38 ASN employees. The methods used in this study are validity, reliability, classical assumptions, multiple linear regression, t-test and f-test. The partial test results reveal that the work attitude variable has a positive and significant effect on work performance. simultaneously (simultaneously) have a significant effect on work performance at the Department of Population and Civil Registration of Bima Regency.    

Stikubank University (Unisbank) Semarang has implemented a web-based learning system known as a smart campus in which there is an integrated smart campus e-learning model. E-learning applied by Unisbank management is an online learning medium by utilizing information technology to make it easy for all students and lecturers to use in the teaching and learning process. This study aims to analyze the success of university e-learning based on the adaptation of the Delone and McLean information system success model. Primary data and secondary data were used in this study, a questionnaire instrument was used to obtain primary data. Furthermore, the data is processed quantitatively using the Smart PLS 3.0 software. The results of the data test were then analyzed descriptively to provide a narrative description of the research results. The results of research data processing showed that (1) Student assessment of system quality in the e-learning system had no significant effect on intention to use with a p-value of 0.729; (2) Student assessment of system quality in the e-learning system has a significant effect on user satisfaction with a p-value of 0.002; (3) Student assessment of information quality in the e-learning system has a significant effect on intention to use with a p-value of 0.025; (4) Student assessment of information quality in the e-learning system will have a significant effect on user satisfaction with a p-value of 0.000; (5) Student assessment of service quality in the e-learning system has no significant effect on intention to use with a p-value of 0.166; (6) Student assessment of service quality in the e-learning system will have a significant effect on user satisfaction with a p-value of 0.000; (7) User satisfaction related to the e-learning system has a significant effect on intention to use with a p-value of 0.000; (8) Intention to use e-learning system has a significant effect on net benefits p-value 0.004; (9) User satisfaction in the e-learning system has a significant effect on net benefits with a p-value of 0.000. Keywords: PLS, SEM, SmartPLS 3.0, E-Learning, Information Systems success, Delone & McLean Model.

The existence of the internet creates a new paradigm in word of mouth communication, the phenomenon of e-wom is considered an evolution from traditional interpersonal communication to a new generation. In a study conducted by Meybiani et al., (2019), the results showed that the e-WOM variable had no significant effect on consumer buying interest, while Lita & Auliya (2019) gave the result that online reviews had no significant effect on repurchase intentions, trust in consumers. web has a significant effect on repurchase intentions, online transaction security has a significant effect on repurchase intentions, privacy has a significant effect on repurchase intentions. Meanwhile, in a study conducted by Sari (2021), it was explained that E-WOM had a significant positive effect on repurchase intention. The purpose of this study is to analyze and explain the effect of online shopping experience and the effect of e-wom on repurchase intentions through e-trust. This study uses an explanatory research type, which tries to explain the relationship between the variables contained in the study. The variables in this study are online shopping experience, E-Wom, e-trust and repurchase intention. The minimum sample used is 89 respondents, the researchers will take a sample of 100 respondents. The Adjusted R² value of 0.295 means that the influence of the online shopping experience variable (X1) and the e-wom variable (X2) can explain the variation of changes in the e-trust variable (Y1) of 29.5%, the Adjusted R² value of 0.369 means the magnitude of the online influence shopping experience (X1), e-wom (X2) and e-trust (Y1) variables on repurchase intention (Y2) by 36.9%

The Gojek Mobile application is one application that is widely used by the wider community. In recent years, Gojek has developed very rapidly and is able to beat conventional transportation modes because it is more practical and has many service features offered by the applicator. This study aims to analyze and determine the extent to which the ease of use, information quality, security quality and technical & functional quality of the Gojek application are perceived as useful for users and have implications for user satisfaction and loyalty. The approach used in this study is included in the type of explanatory research, namely research whose explanation uses hypothesis testing in which the causal relationship between variables is explained. The respondents of this study were 100 students from various universities in the city of Semarang. The data collection technique in this study used a questionnaire instrument where the variables were measured using a five-scale Likert scale, where the data was processed using SmartPLS 3.0. From the model test, the test results show that of the 7 hypotheses, five hypotheses are accepted because they have a significant effect and two are rejected because they are not significant, the data is said to be significant if it has t < 0.05. customer satisfaction variable has a significant effect on loyalty variable with P Values ​​= 0.000, information quality variable also has a significant effect on perceived usefullness variable with P values ​​= 0.001, perceived easy of use variable affects customer satisfaction variable with P Values ​​= 0.000 , the perceived easy of use variable has an effect on the perceived usefullness variable with P Values ​​= 0.009, the perceived usefullness variable affects the Customer satisfaction variable with the P Values ​​= 0.023, the security quality variable has no effect on the perceived usefullness variable with the P Values ​​= 0.085, the technical variable & functional quality has no effect on the perceived usefullness variable with P Values ​​= 0.813.

The  study aims to determine and analyze Locus Of Control and work environment on employee job satisfaction. The sampling technique used is saturated sampling where the sample used in this study is all members of the population as many as 32 employees. The methods used in this study are validity, reliability, classical assumptions, multiple linear regression, t-test and f-test. The results of the study partially revealed that the Locus Of Control had no effect and was not partially significant on job satisfaction, while the work environment variable had a partial and significant effect on job satisfaction.results of the simultaneous test say that the Locus Of Control and the work environment have a simultaneous effect on job satisfaction.

Observations that contain the intent to determine how much influence the variable understanding of SIA, compensation, competence, motivation, experience on the performance of employees of PT. Telkom Indonesia Witel Solo. The population contained in this study amounted to 70 employees with sample criteria targeting employees who use accounting information systems totaling 42 employees. The tool to analyze the data is multiple regression analysis. With the results of the partial research test where the variables of understanding accounting information systems, compensation, and work experience have no significant effect on employee performance, while competence and work motivation affect employee performance. And the results of the simultaneous test of all these variables together have a significant effect on employee performance.

This research and development aims to develop a valid and effective Microbiology module based guide inquiry on research on Isolation and Identification of Endophytic Bacteria from Ciplukan. The microbiology module was developed in reference to the ADDIE research and development model. The module drafting phase includes:1) the analyzing step through interviews with lecturers and the questionnaire of needs analysis by student respondents; 2) The step of designing learning modules to improve cognitive knowledge and process skills; 3) The step of developing by using module validation; 4) The step of applying which consists of module implementation in learning; 5) The evaluation step which consists of evaluating the validity of modules, cognitive learning outcomes and student science process skills. The results of the study show that the microbiology module developed accordance with the standards of validity, feasibility and practicality.

The problem that almost every developing country faces is poverty, and Indonesia is no exception. The root of the problem of poverty is that people cannot live properly. This has an impact on the quality of human resources, thereby reducing productivity and lowering the income of the community itself. Community income, unemployment, health, education and environmental conditions are factors that influence the occurrence of poverty problems. The poverty rate in North Sumatra is still relatively high compared to other regions, but North Sumatra is not included in the 10 poorest areas in Indonesia. Analyzing the effect of HDI on poverty is the aim of this study. This study uses simple regression for the research method and is processed using the help of SPSS 26 software. Through this study it can be seen that HDI has a significant effect on poverty in North Sumatra.

Department of Indonesian Language and Literature, Usman Safri Kutacane School of Teacher Training and Education. Supervised by Mr. M. Supratman, S, Pd., M.Pd. And Mr. Irfan Johari, S.Pd., M.Pd. This research is an experimental study in the form of Pre-Test and Post-Test which aims to determine the effect of the letter stacking game on the vocabulary acquisition of 8 year old children in Batumbulan Satu Village, Babussalam District, Southeast Aceh Regency through the use of letter stacking games. Data collection techniques used descriptive and inferential statistical analysis. The results of this study prove that whether there is an effect of the word stacking game on the vocabulary acquisition of 8 year old children in Batumbulan Satu Village, Babussalam District, Southeast Aceh Regency through the use of letter stacking games are 1). The results of learning vocabulary for children aged 8 years in Batumbulan Satu Village, Babussalam District, Southeast Aceh Regency after implementing word stacking games have an effect on children's vocabulary acquisition skills which can be seen from the pre-test and post-test results, which are very high 45%, high 45%, moderate 10%, low 0%, and very low at 0% percentage 2). The application of the letter stacking game affects the reading ability of 8-year-old children in Batumbulan Satu Village, Babussalam District, Southeast Aceh Regency after obtaining t_count 6, 705 and t_table 5, 746 then obtained = t_count > t_table or 6>5. So, this research proves that there is an effect of letter stacking games on the vocabulary acquisition of 8 year old children in Batumbulan Satu Village, Babussalam District, Southeast Aceh Regency.

The Human Development Index (HDI) & expenditure inequality for each province in Indonesia need to be studied whether the Human Development Index (HDI) and expenditure inequality in each district/city in Banten Province have an influence or not. The independent variable is the Human Development Index (HDI) and the dependent variable is expenditure inequality. The research method used is quantitative method using document data from the Central Statistics Agency (BPS) in Banten Province. The results showed that the Human Development Index (HDI) had no significant effect on expenditure inequality. Where if there is a decrease in the Human Development Index (IPM) it is not certain that it will reduce Inequality in Banten Province.

Soursop leaves contain steroid or terpenoid compounds, flavonoids, coumarins, alkaloids, and tannins. The flavonoid compounds in soursop leaves work as antioxidants. The purpose of this study was to find out how to make Peel Off face masks from soursop leaves, to find out the benefits of Peel Off facial masks from soursop leaves on facial skin calls, to determine public acceptance of Peel Off facial masks products from soursop leaves to reduce acne. The researcher used the observation method, the interview method, the experimental method, the documentation method, the R&D method, and the questionnaire method. Peel Off mask product from soursop leaves has a composition of soursop leaf extract 3gr, Natrosol 5gr, Propylene Glycol 6ml, Propyl paraben 1gr, Methyl paraben 1gr, Sodium Lauryl Sulfate 2gr, distilled water 6ml distilled water, 9ml polyvinyl alcohol. From the results of public trials to the public, the products made are effective in reducing whitehead acne, acne in the T zone, acne papules, acne fulminans, acne menchanica, and can brighten the face. The results of the calculation of public acceptance of the Peel Off facial mask product from soursop leaves of the fifth experiment have an average color result of 3.5. Thickness 3.5. Texture 3.6. Scent 3.4. Side effects 3.5. This Peel Off face mask from soursop leaves is suitable for use on the face because it contains antibacterial and antioxidant properties that are very effective in reducing acne.