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Muslim-friendly tourism is a tourism that is developed by providing facilities needed by Muslim tourists, ranging from facilities for places of worship to worship equipment, such as mukena, sarongs, and prayer mats. Muslim-friendly tourism has been widely developed in various tourist attractions in Indonesia. This research aims to implement Muslim-friendly tourism in Cuku Nyi-Nyi Mangrove Ecotourism. The object of this research is the Cuku Nyi-Nyi Mangrove Ecotourism located in Sidodadi Village, Teluk Pandan District, Pesawaran Regency, Lampung Province. This research method uses descriptive research to develop a systematic, fact-based, and accurate plan about the facts and characteristics of a particular population or region. The results of this study show that the implementation of Muslim-friendly tourism in Cuku Nyi-Nyi Mangrove Ecotourism has been successfully implemented.

Character can be formed and developed which is a person's characteristic from human behavior. Character can also be influenced by various things such as the human family's own experiences, the surrounding environment, religion, and a person's personality. The aim of Community Service (PKM) in the religious sector by the KKM group 40 of Cikerai Village is to increase children's participation in the formation of religious character through positive activities, namely religious activities. This needs to be done considering technological developments and the digitalization era that is currently trending in society. This PKM method uses a PKM approach based on community participation actions. The PKM results show that religious activities in the Cikerai Subdistrict area are quite strong in the community considering that there are still religious figures and community leaders who still adhere closely to religious and cultural principles. So there was collaborative participation from both children and religious leaders around the Sambidingko Village mosque as well as KKM students who took the initiative to hold this religious activity.

The purpose of this study was to determine the process of making shrimp paste in Sendangsikucing Village. The research method used was interview and observation techniques. With the aim of providing a systematic description of the facts and characteristics of the object being studied accurately. The processing of shrimp paste is carried out at home or individually. The processing of making shrimp paste itself begins with drying rebon shrimp, pounding, extracting, fermentation and finishing or printing.

This research aims to optimize agricultural resources in Lumansari Village, Kendal Regency, through a sustainable education approach focused on tobacco farmers. Lumansari Village has significant potential in the agricultural sector, particularly in tobacco commodities, but there are still challenges in utilizing resources efficiently and sustainably. This community service program involves training and mentoring tobacco farmers on more modern cultivation techniques, land management, and environmentally friendly farming practices. The results of this program indicate an increase in farmers’ knowledge and skills in managing agricultural resources, which has implications for increased productivity and the sustainability of agricultural enterprises in the village. This sustainable education is expected to serve as a model for other areas with similar characteristics.

This study aims to determine the direct and indirect effect of trust, service quality, price on customer loyalty through customer satisfaction at JNE  Tanjung Pinang Branch. This type of research uses quantitative research methods with primary and secondary data sources. This research was conducted at JNE Tanjung Pinang Branch, Tanjung Pinang, Riau Islands. This research started from March 2023 to August 2023. Based on the results of JNE transaction data for Tanjungpinang City, the population taken is consumers from the corporate and social commerce types who trust the delivery of goods/files from companies or agencies with JNE. The population is 146 from both corporate and social commerce types who have collaborated with JNE Tanjung Pinang. In this study, data collection was carried out using the census method in which the entire population was taken as a sample. By using the census method, this study aims to obtain accurate and representative data from the entire existing population. This step will make it easier for researchers to analyze and describe the characteristics and events that occur in the population, Based on the provisions, the number of samples that meet the criteria from JNE users in the corporate and social community categories is 118 respondents. This research uses Smart-Pls as a data processing tool. The results of the study show that all variables have a direct and indirect effect on variables Z and Y.    

This research aims to analyze the significance of the influence of taste, price and promotion on purchasing decisions at Burjo Bro, Surakarta city. The types of data used are quantitative data and qualitative data. The data source in this research is primary data using a questionnaire distributed to respondents. The population in this research are all Burjo Bro consumers in Surakarta. The sampling method is purposive sampling or sampling with certain characteristics with a sample size of 100 people. The data analysis methods used are descriptive analysis, multiple linear regression analysis, t test, F test, and coefficient of determination test (R2). The results of this research using multiple linear regression analysis show that taste, price and promotion have a significant influence on purchasing decisions at Burjo Bro. The results of the F test calculation have an F count of 77.921 with a p-value of 0.000 < 0.05, so Ho is rejected and Ha is accepted, meaning the model is correct. The coefficient of determination (R2) for this model is 0.700, meaning that the contribution of the independent influence (taste), X2 (price) and X3 (promotion) to Y (purchasing decision) is 42.2%.

The research aimed to Emphasise the significance of the statement of cash flows developed by the International Accounting Standards Committee (IASC) and the International Accounting Standards Board (IASB) and Understand the concept of documented accounting information and Highlighting financial fraud and how to minimize it. The research problem was as follows from the fact that the financial statements, which do not contain the basic characteristics of accounting information, including reliability, will reduce the degree of reliance on them, which affects those lists prepared by financial institutions (banks) operating in Iraq that not taking into account the preparation of the cash flow statement will inevitably reduce the reliability of accounting information, resulting in misleading accounting outputs that will be a door to financial fraud in its various forms. Hence, the main research problem is the following question: Does enhancing the reliability of accounting information according to the preparation of the cash flow statement reduce financial fraud? The research reached many conclusions, the most important of which are International accounting standards can be said to be a written statement issued by an authorized body aimed at unifying and coordinating accounting treatments and policies to reach unified results for a set of financial transactions for ease of comparisons and understanding by the relevant parties. The statement of cash flows works to provide historical changes in financial institutions and others through and for a specific period of time and these flows are either operational, investment or financing for their various activities. The research reached many recommendations, the most important of which are: Emphasis on the different economic units to prepare a statement of cash flows because of the information it provides on historical changes in the different economic units and their quality, whether operational, investment or financing.

This study aims to determine the direct and indirect effect of leadership, motivation, training on performance through employee satisfaction of the regional secretariat of bintan regency. This type of research uses quantitative research methods with primary and secondary data sources. The population in this study was 109 Civil Servants (PNS) who worked at the Bintan Regency Regional Secretariat office. In this study, data collection was carried out using the census method in which the entire population was taken as a sample. By using the census method, this study aims to obtain accurate and representative data from the entire existing population. This step will make it easier for researchers to analyze and describe the characteristics and events that occur in the population. This research uses Smart-Pls as a data processing tool. The results of this study, Leadership has a positive and significant effect on Employee Performance. This proves that Leadership can affect the Performance of Employees of the Bintan Regency Regional Secretariat. Motivation has a positive and significant effect on Employee Performance. This proves that Motivation can affect the Performance of Employees of the Bintan Regency Regional Secretariat. Training has a positive and significant effect on Employee Performance. This proves that Training can affect the Performance of Employees of the Bintan Regency Regional Secretariat. Job Satisfaction has a positive and significant effect on Employee Performance. This proves that Job Satisfaction can affect the Performance of Employees of the Bintan Regency Regional Secretariat. Leadership has a positive and significant effect on Employee Job Satisfaction. This proves that Leadership can affect the Job Satisfaction of Employees of the Bintan Regency Regional Secretariat. Motivation has a positive and significant effect on Employee Job Satisfaction. This proves that Motivation can affect the Job Satisfaction of Employees of the Bintan Regency Regional Secretariat. Training has a positive and insignificant effect on Employee Job Satisfaction. Job Satisfaction mediates positively and significantly between Leadership and the Performance of Employees of the Bintan Regency Regional Secretariat. Job Satisfaction mediates positively and significantly between Motivation and the Performance of Employees of the Bintan Regency Regional Secretariat. Job Satisfaction mediates positively and insignificantly between Training and the Performance of Employees of the Bintan Regency Regional Secretariat.  

The contribution of Abû Dâwûd Sulaimân Bin Najâh (413-496 H) in the rules of Rasm Usmani and the Publication of the Mushaf of the Qur ́an was enormous. Although in writing the rules of Rasm Usmani there are many differences, the contribution of Abû Dâwûd has its own distinctive rules in his school, and that is what is characteristic in his rasm book, namely at-Tanzîl. Then the question becomes what is the contribution of the rasm rule that Abû Dâwûd used in the publication of the mushaf-mushaf of the Qur ́an with various qiraats, which is what makes it a reference to the rules in the book of at-Tanzîl. Therefore, in this study the author will examine the book of at-Tanzîl in more depth, and this research will use a historical approach, then the author will examine further related to the rasm rules used as a reference by Abû Dâwûd in the book of at-Tanzîl and the author will explain the contribution and contribution of Abû Dâwûd in the publication of the current mushaf with the rasm rules he uses. The conclusion of the research that the author conducted is that Imam Abû Dâwûd clings to the mushaf of medina and his scholars, also explains more broadly and at length covering the science of rasm, and explains the rules in detail by discussing them starting from verse by verse in sequence. And the Qur ́an that is widespread throughout the world today is a clear proof of the magnitude of Abû Dâwûd's contribution because many countries use the rasm rules chosen by Abû Dâwûd in the writing of the current mushaf.

Fluctuations in the number of hotel guests which tend to decrease encourage managers to further improve management performance so that things that influence the decline can be identified and then implemented as appropriate strategies to overcome them. Consumers or guests in this case are a heterogeneous community who come from various backgrounds, characteristics, habits, regions, cultures and economic levels. Based on several theories, previous research and the phenomenon of this problem, research was conducted to analyze the influence of service quality on consumers' decisions to stay at the Surabaya Youth Hostel. In research that wants to see the influence of tangible, reliability, responsiveness, assurance, empathy on the decision to stay at the Surabaya Youth Hostel. By using tabulated data from the results of a population survey with a sample of 40 respondents, visitors staying at the Surabaya Youth Hostel were analyzed. using multiple linear regression analysis tools, it can be seen. The R value of 0.951 means that the relationship between the independent variables tangible, reliability, responsiveness, assurance, empathy on consumer decisions to stay overnight is close and strong. This is indicated by an R value above 50%, namely 95.1%. The simultaneous determination value (R square) is 0.904, meaning that variations in tangible, reliability, responsiveness, assurance, empathy regarding consumer decisions to stay overnight change by 90.4% while the remaining 9.6% is influenced by other variables not studied. In this research, it can be seen that the variables tangible, reliability, responsiveness, assurance, empathy influence simultaneously (simultaneously) on the decision to stay by producing an Fcount value of 64,219 and a Ftable of 2.4 with a df in the numerator of 5 and the denominator of 34. By using the test t can be seen that all independent variables, including tangible, reliability, responsiveness, assurance, empathy, have a partial influence on the decision to stay, where reliability with a calculated t coefficient value of 4,877 is the variable that has the most influence on the decision to stay.

This study aims to determine the effect of fraud hexagon elements and CEO characteristic elements, namely external pressure, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture, collusion, CEO education, and CEO experience on financial statement fraud. This research is quantitative type. The population of this study are health sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling method used purposive sampling and obtained 8 sample companies. This study uses secondary data obtained from the company's financial statements and annual reports. The analysis technique used is multiple linear regression analysis. The results showed that the variables of external pressure, ineffective monitoring, change in director, frequent number of CEO's picture, collusion, CEO education, and CEO experience had an effect on financial statement fraud. While the change in auditor variable has no effect on financial statement fraud  

This research is to find out more about "The Influence of Social Media and Digital Marketing Strategy on Increasing Sales in Micro, Small and Medium Enterprises (MSMEs) in South Surabaya" in accordance with the problems raised, namely the relationship between social media and digital marketing strategies on increasing sales in MSMEs in South Surabaya. The background to this research is due to the development of digital marketing in the business world, so it is important for MSMEs to follow existing developments. The aim of this research is to find out whether there is an influence of social media and digital marketing strategies on increasing MSME sales. The method used is a quantitative method by distributing a questionnaire in the form of a Google Form to MSMEs in South Surabaya. The researcher used purposive sampling, so the researcher chose a sample that matched the characteristics of the respondents from the population obtained. After that, the collected data was processed using the SPSS program and calculated using Multiple Linear Regression. The conclusion of this research is that there is a relationship between social media and digital marketing strategies in increasing MSME sales.

This research has the aim of being able to find out and analyze the competitive strategies carried out in regional specialty food businesses amidst many competitors and to find out how the sharia business perspective in the competitive strategy of regional specialty food businesses in Ulakan Tapakis.  This research uses qualitative descriptive research methods.  This type of  qualitative descriptive research is research where the aim is to provide descriptions of facts and characteristics related to the phenomenon being studied.  This qualitative research aims to produce data in the form of verbal words and how the business behavior is being observed.  This research was conducted through direct observation and interviews with regional specialty food traders in Ulakan Tapakis and market managers in Ulakan Tapakis. The results of this research are business competitive strategies carried out by regional specialty food traders in Ulakan Tapakis. And a review of sharia business in the business competitive strategy carried out by each regional specialty food business trader in sharia business, whether it is in accordance with sharia business in the implementation of its business strategy in order to gain an advantage in competing in regional specialty food businesses with strategies implemented by traders such as: strategy promotions, pricing strategies,  service strategies, strategies for improving taste quality, and marketing strategies implemented by regional specialty food business traders related to the business strategies they carry out from a sharia business perspective.

The purpose of this study was to determine the effect of job characteristics and competencies on employee performance and the role of perceived organizational support as a moderating variable (Study on Waibakul Christian High School Teachers, Central Sumba). The independent variables in this study consisted of job characteristics variables (X1) and job competency variables (X2). The dependent variable was employee performance (Y), and perceived organizational support as a moderating variable (M). This type of research is quantitative research, using descriptive analysis and path analysis.    

This study aims to determine the simultaneous influence of net profit and operating cash flow on shares in PT. Alam Sutera Reality Tbk. This study is included in the category of population associative research in the study reveals that the sample is part of the number and characteristics possessed by the population.  The sample in this study is the financial statements of PT. Alam Sutera Realty Tbk for 10 years, from 2014 to 2023. The sampling technique used in this study is purposive sampling. states that purposive sampling is a technique for determining samples with certain considerations. With the criteria of financial statements available for 10 consecutive years, namely 2014-2023. The 10-year sample data already represents the existing population data for research needs. Data collection techniques Documentation, Literature Study. The data analysis technique used the Classical Assumption Test, Normality Test, Multicollinearity Test, Heterokedasticity Test, Autocorrelation Test, Multiple Linear Regression Analysis, Determination Coefficient Test and Correlation Coefficient. Then processed using SPSS, the results of the study showed that Net Profit and Operating Cash Flow had a simultaneous effect on the share price of Pt Alam Sutera Realty Tbk.

This study aims to explore the impact of macroeconomic fundamentals on sustainability disclosure in mining companies listed on the Indonesia Stock Exchange. The research utilizes financial performance, company attributes, and ownership structure as linking variables. The approach used is quantitative, employing secondary data from financial statements and sustainability reports of the companies. The population under investigation includes all mining companies registered on the Indonesia Stock Exchange from 2019 to 2022. The data analysis methods applied include path analysis and regression to examine the relationships between the various factors. It is hoped that the findings of this study will provide deeper insights into the factors influencing sustainability disclosure in the mining sector and offer relevant policy implications for companies and regulators in Indonesia.  

The existence of a leader in an organization/company/country is important and must exist. A leader must have good managerial skills and excel in providing examples and direction to his subordinates. Because with a good and superior theory and leadership style, you will be able to form superior character and human resources that are felt by employees and their subordinates. One of the characteristics of a leader that is needed in this modern era is example, honesty and high discipline as well as the ability to manage emotions in various matters, both in responding to the company/organization and in dealing with subordinates who are deemed to need special handling. In this research, it was found that the facts and influence of a leader in shaping the character of the people he leads cannot be separated from the upbringing of a leader who will later have superior character in facing Indonesia in the future or golden Indonesia 2045.

The purpose of this study was to determine the trust and quality of customer service towards the satisfaction of the Bank Syariah Indonesia Pontianak Branch. The population in this study were customers, with a sample of 100 people. Determination of sample withdrawal using incidental sampling techniques. Determination of the sample size of the research object using the Slovin formula with a confidence level of 90% (significance level of 0.10). Slovin formula with a confidence level of 90% (significance level of 0.10) / Data collection techniques using questionnaire distribution techniques. Based on the results of the analysis and discussion that have been carried out, it can be concluded that the characteristics of respondents in this study show that respondents who are customers of BSI Pontianak Branch show that most customers are aged 19-28 years, last education is high school / vocational school, civil servant jobs, male, are customers of BSI Pontianak Branch 100%.

This study aims to determine the direct and indirect effect of digital marketing, innovation, service quality on competitive advantages through customer satisfaction of Car100 Showroow. This type of research uses quantitative research methods with primary and secondary data sources. The population in this study was 109 Civil Servants (PNS) who worked at the Bintan Regency Regional Secretariat office. In this study, data collection was carried out using the census method in which the entire population was taken as a sample. By using the census method, this study aims to obtain accurate and representative data from the entire existing population. This step will make it easier for researchers to analyze and describe the characteristics and events that occur in the population. This research uses Smart-Pls as a data processing tool. The results of this study, Digital marketing has a positive and significant influence on customer satisfaction. Innovation has a positive and highly significant influence on customer satisfaction. Service quality has a positive and highly significant influence on customer satisfaction. Digital marketing has a direct positive and significant influence on competitive advantage. Innovation has a negative but significant influence on competitive advantage. Customer satisfaction has a positive and highly significant influence on competitive advantage. Service quality has a positive and significant direct effect on competitive advantage. Digital marketing has a positive and significant indirect effect on competitive advantage through customer satisfaction as a mediating variable. Innovation has a positive and highly significant indirect effect on competitive advantage through customer satisfaction. Service quality has a positive and highly significant indirect effect on competitive advantage through customer satisfaction.    

In Indonesia, the use of inorganic fertilizers is one area that is produced continuously to be used to increase crop yields, especially vegetables. Organic fertilizer and compost also have long-term benefits because they can increase the fertility of plants such as coffee. Indonesia is a coffee producer with unique characteristics. There is one type of coffee that is not widely known by the Indonesian people, namely Excelsa coffee. Excelsa coffee has very distinctive characteristics and aroma. Most of Wonomerto's residents have agricultural land and livestock that can produce coffee and livestock. However, villages that have cattle farms are still unable to utilize animal waste properly, and also residents who have coffee production only process it into ground coffee. Therefore, educational events and new programs for the Bokashi compost coffee market are being held. Apart from that, agricultural products and animal products that cannot yet be processed can be used as organic fertilizer using EM4 technology. The benefits of bokashi fertilizer are that it can increase the nutrient content of plants, reduce organic waste, and encourage the growth of plant microorganisms.