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This  research   was  conducted   at  Nostalgia   Restaurant   The  Sidji  Hotel Pekalongan which aims to analyze and explain the influence of food product quality and service on guest satisfaction  which is experiencing  poorly good conditions including color, appearance, portion, tecture, temperature and level of maturity of a food  product  not in accordance  with  guest  expectations  and  there  are some infrastructure services that do not meet the standards in providing services to guests. The research data were obtained through questionnaires and interviews. The sample used in the study was 100 respondents. The research results are expected to provide useful information for the manager and guest satisfaction. The data obtained were processed   using   descriptive   analysis   and   quantitative   statistical   analysis. Quantitative analysis uses multiple regression analysis to determine the effect of the independent variable on the dependent variable, model test, hypothesis testing, and however before the test is carried out, the validity and reliability tests are conducted first. The results of the regression analysis show that there is an increase in the quality of food products and services on guest satisfaction. Then the test results of multiple regression analysis show a significant F value, with a correlation value of determination  R2 square of 0.598. This shows that the quality of food products and services significantly affects guest satisfaction together with a close relationship of 59.8%. This shows that to increase guest satisfaction, it is necessary to increase the quality of products, both food and beverages served to guests, as well as excellent service in accordance with guest expectations.

This study aims to determine the effect of Lactobacillus casei and Ambon banana flour on the viability of lactic acid bacteria and inhibition of pathogens in yogurt. The studies used the Randomized Block Design (RBD) 2 factor, starter type and ambon banana flour concentration. The starters type consisting of Streptococcus thermophillus and Lactobacillus bulgaricus; S. thermophilus, L. bulgaricus and L. casei.  The banana flour concentration consisting of 0; 2.5; 5.0; 7.5 and 10%. Analyzed used one-way ANOVA and continued with Duncan's Multiple Range Test. Variables observed including the viability of lactic acid bacteria, inhibition of pathogen (Escherichia coli and Staphylococcus aureus), and yogurt preference. The results showed that the addition of L. casei to yogurt cultures decreased the viability of lactic acid bacteria and inhibition of E. coli but increased inhibition of S. aureus. Increasing the concentration of banana flour causes increased viability of lactic acid bacteria, inhibiting against E. coli and S. aureus. The highest lactic acid bacteria viability has resulted in 10% banana flour concentration. Yogurt without the addition of banana flour cannot inhibit E. coli and S. aureus. Increasing the concentration of banana flour added to yogurt causes a decrease in preference.

This study aims to analyze "THE EFFECT OF GOOD CORPORATE GOVERNANCE ON COMPANY PERFORMANCE (Study on Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period)". By using our mechanisms of Good Corporate Governance, namely the Board of Directors, Board of Commissioners, Managerial Ownership, and Institutional Ownership as independent variables, while company performance is measured using Return On Assets (ROA) as the dependent variable. This study uses quantitative data with secondary data sources. Research data collection techniques using literature and documentation. The population in this study were 52 companies listed on the Indonesia Stock Exchange in the Consumer Goods Industry Sector. The research sample used a purposive technique with a total of 10 companies that met the characteristics. This study uses data analysis methods, namely: classical assumptions, multicollinearity, autocorrelation, heteroscedasticity, multiple correlation, multiple regression, coefficient of determination, t and F tests. (2 tailed) = 0.177> 0.05, meaning that there is no significant effect between the Board of Directors and company performance. H2 T test results obtained values -2.386 <1.70814 and Sig. (2tailed) = 0.025 <0.05, meaning that the Board of Commissioners has a significant effect on company performance. The results of the T H3 test obtained the results of -1.189 <1.70814 and Sig. (2 tailed) = 0.246> 0.05, it means that Managerial Ownership has no significant effect on company performance. The results of the T H4 test showed the results of 2.943> 1.70814 and Sig. (2 tailed) = 0.007 <0.05, meaning that institutional ownership has a significant effect on company performance. From the results of the F test, it is found that the calculated F value is greater than the F table (3.405> 2.60), and the calculated significant value is smaller than the predetermined significant value (0.024 <0.05), which means the variables of Directors, Board of Commissioners, Managerial Ownership and Institutional Ownership have a significant effect on company performance. 

Intellectual capital is the sum of what is produced by three main things in an organization, namely capital employed, human capital and structural capital which are related to knowledge and technology to provide added value for the company in the form of competitive advantage. This research aims to analyze "The Influence of Intellectual Capital on Company Financial Performance with Corporate Governance as a Moderating Variable". This research uses quantitative data with secondary data sources. The data collection techniques used in this research are literature study and documentation. The sample used used a purposive sampling technique, totaling 9 companies. Based on data analysis from the t test results, VACA, VAHU and VAICTM have a significant effect on ROE. Meanwhile, VAHU and Intellectual Capital, which are moderated by corporate governance, which is proxied by institutional ownership, show no effect on ROE. 

This research aims to find out whether work discipline has a positive and significant effect on the performance of employees of PT Microfinance Institution (LKM) Kutoarjo Village Credit Agency. The data source uses a questionnaire. The population in this study were 16 employees of the Kutoarjo Village Credit Agency Microfinance Institution. The sample in this study was 16 people. Data analysis techniques include simple linear regression analysis coefficients, coefficients of determination, and T tests. The results of the t test show that the t value of the work discipline variable is greater than t table (7.312 > 1.761) or the sig value is (0.000 < 0.05), meaning that the work discipline variable has a significant effect. positive and significant on performance so that the hypothesis is accepted. 

The objectives to be achieved in this study are as follows To determine the effect of community response on the development of tourist attractions, Peak of Mount Gajah Pandanrejo. Data collection techniques through observation, interviews, questionnaires, documentation, and literature study. Sources of data using a questionnaire. The population in this study is the surrounding community who visit the tourist attraction. The sample used is 50 respondents. Data analysis techniques include Likert scale, validity test, reliability test, simple correlation coefficient, simple linear regression analysis, coefficient of determination, and T test. Based on the results and discussion in the previous chapter, it can be concluded that 1) Pearson Correlation value is 0.785, in the sufficient category (0.600 to 0.799). So it can be concluded that there is a relationship between the community's response to the development of Mount Gajah Pandanrejo tourist attractions, this means that if the community's response is good, tourism development will also increase; 2) The constant value is 4.782, meaning that if the product quality is zero, then customer satisfaction is 4.782, with a value of b = 0.667, meaning that if the public response increases by one point, the development of tourist attractions will also increase by 0.667; 3) The R2 value is 0.617, meaning that the community's response contributes 61.7% to the development of tourist attractions, and the remaining 39.3% is influenced by other factors not examined in this study, such as promotions, discounts, and so on; 4) the results of the t-test indicate the t-value of product quality is 8.785. While the ttable with a sample of 50 people, with a level of significance = 0.05 and a confidence level of 95%, the ttable value is 1.1711. So the value of tcount is greater than ttable (8.785 > 1.7711) or a sig value of 0.000 (< 0.05). 

This study aims to examine the effect of institutional ownership, managerial ownership, independent commissioners and company size on the integrity of financial statements (in the plastic and packaging sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study is the plastics sub-sector company. and packaging listed on the Indonesia Stock Exchange (IDX) in 2017-2019 were 15 companies. The sampling method used was purposive sampling, where samples that met the criteria were 6 companies over a period of 3 years, so the number of samples of research data was 18. The analysis technique used is multiple correlation analysis, multiple linear regression analysis, coefficient of determination, t test and f test. The results of this study indicate that institutional ownership, managerial ownership, independent commissioners and company size affect the integrity of financial statements.

Manufacturing industry currently plays an important role in meeting the needs of society. The social concern factor, namely Corporate Social Responsibility Disclosure (CSR) and governance, namely Good Corporate Governance (GCG) which is disclosed in the company's financial statements can affect the value of the company. This research was conducted to prove the role of disclosure of these two factors for the value of the company in the future. This study uses a population of manufacturing industry companies listed on the Indonesia Stock Exchange 2015-2019. The results of linear regression testing indicate that CSR disclosure has a positive effect on firm value and GCG disclosure has a positive effect on firm value. This shows that disclosure is an important thing to consider in assessing the company. The more disclosure of the value of the company will increase. The control variables in this study are cash holding, cash value and firm size, only company size has a negative effect on firm value. So that small companies are more able to increase the number of CSR and GCG disclosures compared to large companies. This shows the ability to master the conditions of small companies is more efficient and effective than large companies.

The purpose of this study was to determine the effect of profitability, liquidity, company growth, dividend policy and tax avoidance (study on the manufacturing sector listed on the Indonesia Stock Exchange). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period, totaling 76 companies. The data collection method used in this research is documentation. The source of data in this study is secondary data in the form of financial reports published on the Indonesia Stock Exchange (IDX). The data analysis technique used was multiple linear regression which was preceded by classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. While hypothesis testing is done by using the coefficient of determination, t test and F test. In this study, the results of the analysis show that profitability has effect on firm value, liquidity has no effect on firm value, firm growth has no effect on firm value, dividend policy has effect on firm value, and tax avoidance has  effect on firm value.

This study aims to determine the Company Size, Leverage, Company Value on Tax Avoidance: The Case of Companies Listed in the Jakarta Islamic Index (JII). The approach used in this research is a quantitative approach. The data in this study are secondary data. Data obtained from the page www.idnfinancial.com. Sampling technique using purposive sampling technique and data analysis using multiple linear regression analysis. The findings show that Company Size and Firm Value do not affect Tax Avoidance while Leverage has a significant effect on Tax Avoidance

The purpose of this study was to determine the effect of business scale, age of the company, and the complexity of the task of managing Micro, Small and Medium Enterprises on the use of accounting information systems. This research was conducted on the manager of Micro, Small and Medium Enterprises furniture in Jepara Regency. Samples were obtained as many as 100 respondents. Methods of data collection using a questionnaire. The data analysis technique used multiple regression analysis with the help of the SPSS program. The results of the study show that (1) Business scale has a positive effect on the use of accounting information systems. (2) Company age has no effect on the use of accounting information systems. (3) The complexity of the tasks of MSME managers has a positive effect on the use of accounting information systems.

This study aims to determine the effect of pentagon fraud on fraudulent financial reporting. Pentagon fraud is proxied by five variables, namely the pressure factor which is proxied by external pressure, the opportunity factor is proxied by the ineffective monitoring, the rationalization factor is proxied by the audit opinion, the competence factor is proxied by the change of directors and the arrogance factor is proxied by the dualism of positions which are hypothesized to affect the fraudulent financial reporting. Population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. There are 36 company data with the number of observations for 4 years (2016-2019) as many as 144 research samples obtained by purposive sampling method. Methods of data analysis using the SPSS 26 program. Results of this study indicate that external pressures have a negative and significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring, audit opinion, change of directors and dualism of positions did not have a significant effect on fraudulent financial reporting.

This study aims to determine: (1) The influence of Work Environment on Employee Loyalty; (2) Effect of Compensation on Employee Loyalty; (3) The Effect of Work Environment and Compensation Against Employee Loyalty in PT. Nawakara Arta Kencana. Data collection methods in this study using questionnaires spread with the number of respondents 45 employees. Data analysis technique in this research using normality test, multicolinearity test, heteroscedasticity test, partial test (t test), and simultaneous test (f test). The results of this study indicate that: (1) Working Environment variables have an effect on significant to employee loyalty variable with t value> t table (2,972> 2,016); (2) Compensation variable significantly influence Employee Loyalty variable with t value> t table (5,500> 2,016); and (3) Work Environment Variables and Compensation Variables together affect Employee Loyalty variable in test result showing that the value of f arithmetic> f table (20,343> 3,21) and value of determination coefficient (R2) equal to 0, 492 or equal to 49 , 2%, it means that Work Environment variable and Compensation variable simultaneously influence Employee Loyalty variable as much 49,2%.

This study was conducted to examine the effect of financial inclusion and bank profitability. The data test method is done manually, which is obtained from the Bloomberg database and the annual reports of banks listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period with a total sample of 17 banks. The data from this study are included in the type of panel data and the data processing technique used is in the form of Least Square Analysis (OLS) using SPSS version 23. The results show that the amount of loans and the number of automated teller machines (ATMs) have a negative and significant effect on bank profitability. meanwhile, the number of bank branches has a positive and significant impact on the profitability of banks in Indonesia.  

Learning media in the form of comics can foster Islamic religious education learning activities in students, so that students are trained with the material taught by the teacher. Students become active and interested in learning in reading the material, students try to understand the material by studying the storyline that is made. The formulation of the research problem is; 1) is there any effect the use of digital comics media has on increasing PAI learning activities at SMP Negeri 10 Denpasar in the 2020/2021 academic year, and 2) how much is the contribution of using digital comics media to increasing PAI learning activities at SMP Negeri 10 Denpasar in the 2020/2021 academic year. This study aims to determine; 1) the influence of the use of digital comic media on increasing PAI learning activities at SMP Negeri 10 Denpasar in the 2020/2021 academic year, and 2) how much does the use of digital comics media contribute to increasing PAI learning activities at SMP Negeri 10 Denpasar in the 2020/2021 academic year. This study uses a quantitative approach and in determining the sample using a saturated sampling technique with the results of 79 populations. Data collection techniques using questionnaires and analysis techniques using Product Moment. The results showed that there were; 1) the effect of using digital comics media on increasing PAI learning activities at SMP Negeri 10 Denpasar for the 2020/2021 academic year has a moderate or sufficient positive impact, with the results of the correlation, it is known that rxy = 3.706 is greater than the value of thetable Product Moment r, both at a significant level 5 percent is 1.991, and 2) the coefficient of determination is 15.1%, while the remaining 84.9% is determined by other variables.

Generally, learning is done face-to-face in schools, but during the pandemic, the government implemented a physical distancing policy to suppress the spread of COVID-19, and learning was done online. SDN 6 Sumerta applies online learning with whatsapp groups, one of which is PAI learning. Learning motivation is one of the factors that influence the success of learning. Motivation is something that moves an individual to take an action. The purpose of this study was to determine: 1) The effect of variations in learning media in whatsapp group on PAI learning motivation of SDN 6 Sumerta students. 2) The contribution of the variation of learning media in the whatsapp group to the PAI learning motivation of SDN 6 Sumerta students. This type of research is quantitative with a correlational approach, the population is all Muslim students in grades I-VI SDN 6 Sumerta with a sample of 47 students, data collection techniques using questionnaires, documentation and observation. The results of the study show 1) there is a positive and significant influence on the variation of whatsapp group learning media on learning motivation. This is indicated by Y = 6.666 + 0.845X, meaning that if the variation of learning media in WhatsApp increases by 1 point, there will be an increase in learning motivation of 0.845. Judging from the f test, F_count is 610,424 > F_table in numerator 1 and denominator 31 at 4.16. Or it can be seen that significant > 0.05 is 0.000 < 0.05. This means that Ho is rejected and Ha is accepted. 2) Variables of learning media variation in whatsapp group contributed 90.3% to learning motivation. The remaining 9.7% is influenced by other factors not examined by the authors.

The use of methods in learning the Koran is one of the efforts in optimizing the learning of the Koran for students. So the school needs to choose the right method. Which is the selection of the right method can optimize the results of learning to read and write the Koran in students. The purpose of this study was to determine: (1) the ability of students in learning to read and write the Koran at MI Insan Mulia, Jimbaran (2) The application model of the Tilawati method used in an effort to optimize the ability to read and write the Koran in students at MI Insan Mulia, Jimbaran (3) supporting and inhibiting factors while applying the Tilawati method in optimizing learning to read and write the Koran for students at MI Insan Mulia, Jimbaran for the 2020/2021 academic year. This type of research is qualitative. Data collection techniques used in this study were observation, interviews, and documentation. The results of the study revealed that: (1) Students' learning outcomes of the Koran decreased slightly in the odd semester and began to increase in the even semester of the 2020/2021 school year (2) The use of the tilawati method can optimize students' reading and writing skills of the Koran (3) Supporting factors of optimizing learning The Qur'an with the tilawati method at MI Insan Mulia is an adequate Madrasah infrastructure and an effective method. While the inhibiting factor is that some teachers have not been certified as tilawati teachers.

This study aims to examine the phenomenon of debt in state enterprises (BUMN) which is excessive without being followed by an increase in profitability. The sample used is state-owned enterprises (BUMN), the various business sectors for the 2015-2018 period. Using purposive sampling got 137 samples and data processing using the IBM SPSS series 23 program. The result is that debt policy has a negative impact on profitability; it does not prove liquidity to affect profitability. It does not prove liquidity to determine dividends. Debt policy has a negative effect on dividends, and profitability has a positive effect on dividends.

Puerperal gymnastics is a series of body movements performed by maternal postpartum that aims to restore and maintain muscle strength associated with childbirth. Results of preliminary studies commencing on January to April 2016, there are six post-partum mothers experience postpartum hemorrhage. A puerperal gymnastics counseling to postpartum mothers has been done but not all postpartum mothers doing gymnastics parturition. This is due to postpartum mothers are not unaware that puerperal gymnastics will affect the muscles needs for oxygen, blood flow becomes smooth so it can help the process of health recovery after childbirth. The purpose of this study is to find the effect of puerperal gymnastics to involution of uterus to primipara maternal in Majalaya Hospital Bandung District in 2016. The type of research is a quasi-experimental design with posttest only non-equivalent control group method. Sampling technique in this study using purposive sampling with the number of sample in this study as many as 20 people. From the results, it is found that an average reduction of TFU intervention group is 6.3 cm while the control group is 9.6 cm. Statistical test results of T-Independent Samples Test are t count = 8.222, t table = 1.734 which means t count > t table and sig.t count ρ Value (0.000<0.05) and there are differences in the effect of puerperal gymnastics to the involution of uterus to the primipara maternal in Rose Room of Majalaya Hospital 2016, seen from the decline of TFU between the puerperal gymnastics intervention group and the control group that does not given puerperal gymnastics. Advice for the health workers in the Rose Room is to make SOP of puerperal gymnastics and implement puerperal gymnastics by implementing puerperal gymnastics programs of postpartum mothers which is beneficial to the healing process of self-postpartum.

Stress is a large imbalance between physical or psychological demands and the ability to respond when there is a failure to meet the demands faced. One method that can be used to reduce stress is hypnotherapy. This study aims to determine the effect of hypnotherapy on the reduction of stress levels in undergraduate students of nursing. The research design used a quasy experiment with two groups pre and post test using a purposive sampling approach which was carried out on the final year students of undergraduate nursing. This research instrument using perceived stress scale. Data analysis using Paired T test. The results of the study on 32 respondents using the Independent T test on the average stress after (posttest) in the Intervention with Control group obtained P value = 0.000 <? (0.05) there is a difference in the average stress after (posttest) in the Intervention group with the group control. Based on this research, hypnotherapy is effective in reducing stress levels and is expected to provide input to other educational and research institutions so that it can overcome stress on students with hypnotherapy.