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This research aims to examine the influence of profitability, solvency, liquidity and company size on company value during the invasion of Russia and Ukraine in sub-sector companies food and beverage listed on the Indonesia Stock Exchange for the 2022-2023 period. The population in this research is sub-sector companies food and beverage listed on the Indonesia Stock Exchange for the 2022-2023 period. The research sample was 25 sub-sector companies food and beverage obtained by technique purposive sampling. The data collection technique used is library research. Data analysis was carried out using multiple linear regression analysis. The research results show that partially profitability and solvency have a significant effect on company value. Furthermore, liquidity and company size have no effect on company value. The variables profitability, solvency, liquidity and company size simultaneously influence company value. The variables profitability, solvency, liquidity and company size in this study can explain company value during the Russian and Ukrainian invasion of sub-sector companies food and beverage which is listed on the Indonesia Stock Exchange for the 2022-2023 period with a value of R square amounting to 49.4%.

This study aims to analyze the influence of human resource (HR) quality on the implementation of internal control systems at PT. Avia Avian. The background of this study is based on the importance of the role of quality HR in supporting the effectiveness of the implementation of internal control systems in companies. An effective internal control system is essential to maintain integrity, efficiency, and compliance with applicable regulations. The purpose of this study is to identify and analyze how HR quality can affect the implementation of internal control systems in companies. The method used in this study is a quantitative approach using a survey of employees in various departments of PT. Avia Avian. The data obtained were analyzed using regression techniques to examine the relationship between HR quality variables and internal control systems. The findings of the study indicate that there is a significant influence between HR quality and the implementation of internal control systems, where the better the quality of HR, the more effective the implementation of internal control systems. The implication of this study is that companies need to pay attention to improving HR quality as a strategic step to strengthen the existing internal control system, which in turn can improve the company's performance and compliance with established standards.Additionally, this research shows that continuous training and employee competency development can strengthen HR quality, which in turn contributes to the effectiveness of the internal control system. Companies that invest in improving HR quality will not only benefit in terms of compliance with regulations but also in enhancing operational efficiency and risk management. Therefore, it is crucial for the management of PT. Avia Avian to continue focusing on HR development to ensure the smooth implementation of internal control systems in accordance with applicable standards. This research contributes to the literature on risk management and internal control by highlighting the crucial role of HR quality in the success of internal control systems.

A study was conducted to identify the relationship between height and weight. A researcher claimed that on average, when height increases, weight increases. This is called the Benn parameter. Weight can be adjusted for height using the Benn parameter (kg/mB), where B is the power that minimizes the correlation with height. To investigate how the Benn parameter changes across age and differs between genders. Using linear regression. Multilevel modeling was used to develop a history showing how Benn's parameters change with age from childhood through mid-adulthood and into older age. The data used information from a sample of 40 adults and 40 children under five. Height was measured in centimeters, weight was measured in kilograms. At alpha equal to 0.05 (α=0.05), the hypothesis is that there is a relationship between height and weight. This is the data, which is height and weight. And here is the hypothesis.  (Hnull) there is no relationship between height and weight, ρ equals 0. And ,, there is a relationship between height and weight, ρ does not equal 0. And we test to claim that .

This study explores the use of graphene-based nanofluids in enhancing the performance of solar-powered desalination systems. A laboratory-scale desalination system was developed to simulate the evaporation process, powered by solar energy, with the integration of graphene-based nanofluids to improve thermal efficiency. The experimental setup measured evaporation rates, energy consumption, and temperature profiles under varying solar radiation conditions (400–800 W/m²). Results revealed that the system with nanofluids demonstrated up to a 35% increase in evaporation rates compared to the baseline system without nanofluids, indicating enhanced heat transfer properties. Moreover, energy consumption was reduced by up to 20%, highlighting the improved energy efficiency of the system with nanofluids. The system with nanofluids exhibited higher temperatures in the evaporator, confirming more effective thermal utilization. Statistical analyses, including t-tests and regression analysis, confirmed the significant impact of nanofluids on both evaporation rates and energy consumption. This study demonstrates that graphene-based nanofluids offer a sustainable and energy-efficient solution for solar-powered desalination, particularly in areas with abundant solar radiation. The integration of nanofluids not only enhances the efficiency of the desalination process but also reduces operational costs, making it a promising alternative for addressing water scarcity in a sustainable manner. Further research is needed to optimize nanofluid formulations and assess their long-term feasibility for large-scale applications.

This study explores the integration of predictive analytics into supply chain management within national e-commerce enterprises. Predictive analytics, which utilizes historical data combined with machine learning algorithms, regression analysis, and time series forecasting, has shown significant improvements in operational efficiency. The study focuses on four key areas: demand forecasting, inventory management, transportation optimization, and customer satisfaction. By predicting demand more accurately, e-commerce platforms can reduce stockouts and overstock situations, streamline logistics routes, and lower logistics costs. The implementation of predictive analytics led to a 20% reduction in delivery times and a 15% decrease in logistics costs, thereby enhancing customer satisfaction. However, the study also highlights challenges in integrating real-time data from multiple sources and scaling predictive models across diverse product categories and geographic regions. The results emphasize the need for e-commerce platforms to invest in technology that enables seamless data integration and the development of region-specific predictive models. The findings are compared with industry benchmarks, showing that the improvements in logistics and supply chain performance align with global trends. Based on these results, the study recommends best practices for implementing predictive analytics, including effective data collection, machine learning model training, and scalability considerations. By following these practices, e-commerce companies can optimize their supply chains, reduce operational costs, and increase customer satisfaction, positioning them for greater competitive advantage in the marketplace.

The quality of health services is a level that shows the perfection of health services that can create a sense of satisfaction in every patient. Service quality has a positive and significant relationship with the level of patient satisfaction that cannot be denied. By showing the high and low level of patient satisfaction is influenced by the high and low quality of service provided. Service quality starts from patient needs and ends at patient expectations. Satisfied patients are a very valuable asset because if patients are satisfied they will continue to use the services of their choice, but if patients are dissatisfied they will tell others twice as great about their bad experiences. So if there is dissatisfaction with the patient, it is something that needs to be considered. This study aims to determine the analysis of the quality of hospital administration services on patient satisfaction in the outpatient installation unit at the Hospital. This study uses an analytical observational design based on crosssectional, quantitative analysis. The population in this study were 10444 patients. The sampling technique used Accidental sampling, with a sample of 100 samples. The instrument in this study was a questionnaire, the data analysis used was simple linear regression. This study shows that all indicators of service quality (Tangible, Reliability, Responsiveness, Assurance, Emphaty) together have a positive influence on the quality of service of hospital administrative personnel on patient satisfaction in the outpatient installation unit at the Hospital.

The development of the era and technological advances can make it easier for humans to do everything, one example is the development of types of food in Indonesia which is growing rapidly, one of which is junk food or fast food. The purpose of this study was to determine the effect of eating culture on Body Mass Index in adolescents. The type of research used is quantitative descriptive with a Cross Sectional Study approach, namely to determine the effect of dependent and independent variables observed in the same time period. This study was conducted in the Al-Fatah Natar Islamic Boarding School Area, South Lampung Regency, Lampung Province with a population of 30 students and a sampling technique of total sampling. The results of the statistical analysis of multiple logistic regression tests with results on the frequency of eating variables with a value of p (0.816)>α (0.05). While on the junk food consumption variable with a value of p (0.016)<α (0.05). The results of the statistical analysis show that only junk food consumption has an effect on Body Mass Index in adolescents. So it can be concluded that the culture of consuming junk food has an effect on Body Mass Index in adolescents. For the community to be able to more actively utilize the service facilities that have been prepared, so that through consultation with health workers can increase knowledge about good eating culture in adolescents.

This research aims to analyze the effectiveness of the mixed economic model in controlling financial system stability in 7 emerging market countries. Where the monetary policy variables are the money supply and interest rates. Then the microprudential variables are Return On Equity and Return On Assets, the macroprudential variables are Capital Adequacy Ratio and Non Performing Loans. The financial system stability variables are the inflation level and exchange rate. The data analysis model in this research is the Simultaneous model. This research uses secondary data or time series, namely from 2019 to 2023. This analysis is significant for controlling the financial system by ensuring the data meets normality assumptions through the Jarque-Bera test, which allows for more precise financial planning and risk management decisions. The absence of autocorrelation effects, as proven in the residual test, also strengthens the reliability of the model in understanding market trends. The Two-Stage Least Squares method in simultaneous regression analysis provides in-depth insight into the relationship between economic variables such as the inflation rate and the exchange rate, supporting effective economic policy making. Understanding the elasticity of key variables to the inflation rate and exchange rate is also important for optimizing risk control strategies and financial resource allocation.

The problems faced in this study include (1) How does managerial competence affect employee performance at the Sambongpari Health Center, Tasikmalaya City? (2) What is the effect of motivation on employee performance at the Sambongpari Health Center, Tasikmalaya City? (3) How does managerial competence and motivation affect employee performance at the Sambongpari Health Center, Tasikmalaya City?. This study aims to study, know, and analyze (1) The influence of managerial competence on employee performance at the Sambongpari Health Center, Tasikmalaya City. (2) The effect of motivation on employee performance at the Sambongpari Health Center, Tasikmalaya City. (3) The influence of managerial competence and motivation on employee performance at the Sambongpari Health Center, Tasikmalaya City. The method used in this study is explanatory survey, while the technical data analysis is validity test, reliability test, descriptive statistics, Inductive Statistical Analysis (Inferential) with Multiple Regression. The results of the study inform that (1) Managerial competence has a positive effect on employee performance at the Sambongpari Health Center, Tasikmalaya City. This means that if managerial competence is improved, the performance of employees at the Sambongpari Health Center in Tasikmalaya City will also increase. (2) Motivation has a positive effect on employee performance at the Sambongpari Health Center, Tasikmalaya City. This means that if motivation is increased, the performance of employees at the Sambongpari Health Center in Tasikmalaya City will also increase. (3) Managerial competence and motivation have a positive effect on employee performance at the Sambongpari Health Center, Tasikmalaya City. This means that if managerial competence and motivation are improved, the performance of employees at the Sambongpari Health Center in Tasikmalaya City will also increase.

The problems faced in this study include (1) How is advertising at BNI Tasikmalaya Branch? (2) What is the customer's decision to save at BNI Tasikmalaya Branch? (3) How does advertising affect the customer's decision to save at BNI Tasikmalaya Branch? This research aims to study, know, and analyze (1) Advertising at BNI Tasikmalaya Branch. (2) The customer's decision to save at BNI Tasikmalaya Branch. (3) The influence of advertising on the customer's decision to save at BNI Tasikmalaya Branch. The method used in this study is explanatory survey, while the technical data analysis is validity test, reliability test, descriptive statistics, Inferential Statistical Analysis with Simple Regression. The results of the study inform that (1) Advertising at BNI Tasikmalaya Branch is high. With the highest score on the sales response indicator and the lowest score on the persuasive influence indicator (pre/post preference testing).  This means that advertising is heavily influenced by sales response indicators. (2) The customer's decision to save at Bank BNI Tasikmalaya Branch is very high. With the highest score on the customer compatibility indicator and the lowest score on the dramaturgy indicator. This means that the customer's decision to save at Bank BNI Tasikmalaya Branch is greatly influenced by customer compatibility indicators. (3) Advertising has a positive effect on the customer's decision to save at Bank BNI Tasikmalaya Branch. This means that if advertising is improved, then the customer's decision to save at Bank BNI Tasikmalaya Branch will also increase.

The problems faced in this study include (1) How does promotion affect the job satisfaction of Tasikmalaya City Police Sabhara Unit Personnel? (2) What is the effect of remuneration on job satisfaction of Tasikmalaya City Police Sabhara Unit Personnel? (3) What is the effect of promotion and remuneration on job satisfaction of Tasikmalaya City Police Sabhara Unit Personnel? This study aims to study, know, and analyze (1) The effect of job promotion on job satisfaction of Tasikmalaya City Police Sabhara Unit Personnel. (2) The effect of remuneration on the job satisfaction of Tasikmalaya City Police Sabhara Unit Personnel. (3) The effect of position promotion and remuneration on job satisfaction of Tasikmalaya City Police Sabhara Unit Personnel. The method used in this study is explanatory survey, while the technical data analysis is validity test, reliability test, descriptive statistics, Inductive Statistical Analysis (Inferential) with Multiple Regression. The results of the study inform that (1) Position promotion has a positive effect on job satisfaction in the Personnel of the Tasikmalaya City Police Sabhara Unit. This means that if the promotion of the position is increased, then job satisfaction in the Tasikmalaya City Police Sabhara Unit Personnel will also increase. (2) Remuneration has a positive effect on job satisfaction in the Personnel of the Tasikmalaya City Police Sabhara Unit. This means that if the remuneration is increased, then job satisfaction in the Tasikmalaya City Police Sabhara Unit Personnel will also increase. (3) Position promotion and remuneration have a positive effect on job satisfaction in the Personnel of the Tasikmalaya City Police Sabhara Unit. This means that if position promotions and remuneration are increased, job satisfaction in the Tasikmalaya City Police Sabhara Unit Personnel will also increase.

The problems faced in this study include (1) How does the quality of nurse services affect patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital? (2) How do paramedic facilities affect patient satisfaction in the Inpatient Room of the Regional Public Service Agency of Banjar City General Hospital? (3) How does the quality of nurse services and paramedic facilities affect patient satisfaction in the Inpatient Room of the Regional Public Service Agency of Banjar City General Hospital? This study aims to study, know, and analyze (1) The effect of nurse service quality on patient satisfaction in the Inpatient Room of the Regional Public Service Agency of Banjar City General Hospital. (2) The effect of paramedic facilities on patient satisfaction in the Inpatient Room of the Regional Public Service Agency of Banjar City General Hospital. (3) The effect of the quality of nurse services and paramedic facilities on patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital.The method used in this study is an explanatory survey, while the data analysis techniques, namely validity tests, reliability tests, descriptive statistics, Inferential Statistical Analysis with Multiple Regression. The results of the study inform that (1) The quality of nurse services has a positive effect on patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital. This means that if the quality of service is improved, then patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital will also increase. (2) Paramedic facilities have a positive effect on patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital. This means that if paramedic facilities are improved, patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital will also increase. (3) The quality of nurse services and paramedic facilities has a positive effect on patient satisfaction in the Inpatient Room of the Regional Public Service Agency of Banjar City General Hospital. This means that if the quality of nurse services and paramedic facilities is improved, patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital will also increase.

The problems faced in this study include (1) How does the workload affect the performance of immunization officers at the Health Center in the Working Area of the Banjar City Health Office? (2) What is the effect of training education on the performance of immunization officers at the Health Center in the Working Area of the Banjar City Health Office? (3) How does workload and training education affect the performance of immunization officers at the Health Center in the Working Area of the Banjar City Health Office? This study aims to study, know, and analyze (1) The effect of workload on the performance of immunization officers at health centers in the working area of the Banjar City Health Office. (2) The effect of education and training on the performance of immunization officers at the Health Center in the Working Area of the Banjar City Health Office. (3) The effect of workload and training education on the performance of immunization officers at the Health Center in the Working Area of the Banjar City Health Office. The method used in this study is an explanatory survey, while the data analysis technique is validity test, reliability test, descriptive statistics, Inductive Statistical Analysis with Multiple Regression. The results of the study inform that (1) The workload at the Health Center in the work area of the Banjar City Health Office is very high. With the highest score on the physical demand indicator and the lowest score on the task demand indicator. The workload has a positive effect on the performance of immunization officers at the Health Center in the work area of the Banjar City Health Office. This means that if the workload is increased, the performance of immunization officers at the Health Center in the work area of the Banjar City Health Office will also increase. (2) Training education at Puskesmas in the work area of the Banjar City Health Office is very high. With the highest score on the behavior indicator and the lowest value on the reaction indicator. Training education has a positive effect on the performance of immunization officers at health centers in the work area of the Banjar City Health Office. This means that if training education is improved, the performance of immunization officers at health centers in the work area of the Banjar City Health Office will also increase. (3) The performance of immunization officers at the Health Center in the work area of the Banjar City Health Office is very high. With the highest value on the quantity indicator produced and the lowest value on the reaction indicator. Workload and training education have a positive effect on the performance of immunization officers at the Health Center in the work area of the Banjar City Health Office. This means that if the workload and training education are increased, the performance of immunization officers at the Health Center in the work area of the Banjar City Health Office will also increase.

Export activities in the long term can provide foreign exchange income for the country concerned, which will later be used to increase the growth of the country's economy, finance import needs and domestic development. A study by Kusuma and Twin (2012) concluded that exports had a positive and significant effect on national foreign exchange reserves. Exports are therefore one of the important benchmarks to know how much economic growth is in a country. The fluctuating state of exports in Indonesia is a very important thing to pay attention to. Especially in the face of the era of free trade in the Southeast Asia region or the ASEAN Economic Community (AEC), Indonesia is expected to improve its export performance, so that it can compete with other countries. Then it is necessary to know what factors affect the increase and decrease in the value of Indonesia's exports. From the data processing it is known that interest rates and exchange rates together have a significant effect on total exports with α = 0.00390 < from α = 0.05. Parasially, the Bungan tribe had a negative and significant effect on total exports with a significance value of α = 0.0003 < of α = 0.05, and the exchange rate against the US dollar had a positive and significant effect on total exports with a significance value α = 0.0130 < of α = 0.05.

The aim of this research is to determine the positive and significant influence of the Influence of Animation Media on the Learning Interest of Class VIII Students of SMP Negeri 2 Sipoholon, North Tapanuli Regency for the 2023/2024 Academic Year. The method used is an inferential descriptive quantitative research method, with a population of 123 students and a sample taken of 50% so that the sample for this research is 62 students using Random Sampling techniques.The instrument used in this research used a closed questionnaire of 36 questions, of which 15 questionnaire items were for variable X and 21 items were for variable Y which had been tested on 30 students outside the research sample. The results of the research show that there is a positive and significant influence between the Influence of Animation Media on the Learning Interest of Class VIII Students of SMP Negeri 2 Sipoholon, North Tapanuli Regency for the 2023/2024 Academic Year. 1) Test the relationship between rcount > rtable, namely 0.557 > 0.254, meaning there is a positive relationship between the influence of animation media on students' learning interest; 2) The significant test tcount>ttable is 5.194>2.000, meaning there is a significant relationship between the influence of animation media on students' learning interest; 3) The determination test is 31.02%, meaning that 31.02% of interest in learning is influenced by animation media; 4) The regression equation is obtained from  the more Animation Media increases, the more Student Learning Interest increases; 5) Test the hypothesis using a test F is obtained Fcount > Ftable  = ( = 0,05,dk numerator k =9,dk denominator = n-2 = 62-2 = 60)  that is 26,884 > 2,04. Thus, Ha, namely that there is a positive and significant influence between the Influence of Animation Media on the Learning Interest of Class VIII Students of SMP Negeri 2 Sipoholon, North Tapanuli Regency, for the 2023/2024 Academic Year is accepted and H0 is rejected.

Teknologi telah menjadi bagian yang tidak bisa dipisahkan dalam kehidupan manusia, bahkan pada usaha dibidang jasa transportasi juga sudah memanfaatkan teknologi yaitu dengan transportasi online seperti Gojek dalam pelayanannya. Penelitian ini bertujuan untuk mengetahui pengaruh insentif, adversity quotient dan feedback terhadap kinerja pengemudi gojek di kota Semarang. Populasi dalam penelitian ini yaitu seluruh pengemudi gojek di kota Semarang dengan sampel penelitian menggunakan teknik non probability sampling dengan metode purposive sampling sebanyak 96 orang. Metode analisis data yang digunakan adalah analisis regresi linier berganda yang diolah menggunakan program IBM SPSS statistic versi 25. Hasil penelitian ini menyatakan bahwa Insentif berpengaruh positif dan signifikan terhadap kinerja pengemudi gojek di kota Semarang, Adversity Quotient berpengaruh positif dan signifikan terhadap kinerja pengemudi gojek di kota Semarang, dan Feedback berpengaruh positif dan signifikan terhadap kinerja pengemudi gojek di kota Semarang. Technology has become an inseparable part of human life, even businesses in the transportation services sector have also utilized technology, namely online transportation such as Gojek in their services. This research aims to determine the effect of incentives, adversity quotient and feedback on the performance of Gojek drivers in the city of Semarang. The population in this study were all Gojek drivers in the city of Semarang with a research sample using a non-probability sampling technique with a purposive sampling method of 96 people. The data analysis method used is multiple linear regression analysis which was processed using the IBM SPSS statistics program version 25. The results of this study state that incentives have a positive and significant effect on the performance of Gojek drivers in the city of Semarang, Adversity Quotient has a positive and significant effect on the performance of Gojek drivers in the city. Semarang, and Feedback has a positive and significant effect on the performance of Gojek drivers in the city of Semarang.

Penelitian bertujuan untuk melihat pengaruh secara langsung dari kepribadian proaktif, budaya organisasi dan kemampuan berpikir kreatif terhadap produktivitas kerja, serta dampak moderasi dari kemampuan berpikir kreatif atas pengaruh kepribadian proaktif dan pengaruh budaya organisasi terhadap produktivitas kerja. Sampel penelitian adalah karyawan yang sudah bekerja produktif. Penelitian menggunakan pendekatan structural equation modelling, dengan metode moderated regression analysis, menggunakan Smart PLS. Hasil penelitian membuktikan bahwa kepribadian proaktif, budaya organisasi dan kemampuan berpikir kreatif berpengaruh positif terhadap produktivitas kerja. Kemampuan berpikir kreatif memperkuat pengaruh budaya organisasi terhadap produktivitas kerja. Implikasinya, jika ingin meningkatkan produktivitas kerja karyawan, maka prioritas strategi utama yang direkomendasikan penelitian ini adalah meningkatkan kepribadian proaktif, prioritas kedua dengan strategi implementasi budaya organisasi yang baik, dan prioritas ketiga dengan strategi peningkatan kemampuan berpikir kreatif karyawan. Ketiga hal ini sangat efektif untuk meningkatkan produktivitas kerja. Alternatif lain untuk meningkatkan produktivitas kerja adalah dengan melakukan sinerji strategi melalui kolaborasi budaya organisasi dan kemampuan berpikir kreatif. Kemampuan berpikir kreatif dapat memperkuat pengaruh positif dari budaya organisasi terhadap produktivitas kerja karyawan. Dengan mengkombinasikan budaya organisasi dengan kemampuan berpikir kreatif dari karyawan, maka produktivitas kerja karyawan juga akan meningkat secara secara signifikan

Hospitals are a comprehensive part of social and media organizations whose function is to provide complete health services to the community, both curative and rehabilitative, hospital services reach family and environmental services. The aim of the research is to analyze the influence of health service quality on patient satisfaction in the inpatient room of Menggala Regional Hospital, Tulang Bawang Regency, Lampung Province. Analytical survey research design with a cross sectional design. The total population of patients treated from June 2022 to August 2022 in the Inpatient Room at Menggala Regional Hospital, Tulang Bawang Regency is 167 people. The number of samples was 62 people. The results of the chi square test research show that there is an influence of 8 variables, namely technical competence, human relations, effectiveness, efficiency, continuity, security, human relations and comfort, which have a p-value <α 0.05, meaning that technical competence, human relations, effectiveness, efficiency, continuity, safety, human relations and comfort influence patient satisfaction in the Menggala Hospital inpatient room. The results of the multiple logistic regression test are the most dominant comfort variable with an odds ratio (OR) of 18.455, meaning that it influences patient satisfaction 18 times. The conclusion is that the comfort variable is the dominant variable that has the most influence on patient satisfaction in the Menggala Hospital inpatient room. It is recommended for hospitals to adopt policies to increase patient comfort in treatment rooms in order to produce optimal satisfaction for patients.    

Prevention of fraud is really needed, especially in the management of village funds, so that the management and use of village funds can be in accordance with the direction and objectives of village development. The aim of this research is to empirically test the influence of village apparatus competence, internal control system, individual morality, and locus of control on preventing fraud in managing village funds. This research was conducted in 27 villages in Denpasar City, Bali with a sample of village officials using non-probability sampling, namely using a purposive sampling technique. The sample obtained in this study was 81 people. Data analysis uses multiple linear regression. The results of the analysis show that the competence of village officials has a positive effect on preventing fraud in managing village funds. The internal control system has a positive effect on preventing fraud in managing village funds. Individual morality has a positive effect on preventing fraud in managing village funds. Locus of control has a positive effect on preventing village fund management. The implication of this research is that by increasing the competence of village officials, implementing an adequate internal control system, the better individual morality implemented and supported by a good locus of control will be able to increase fraud prevention in managing village funds.

This study aims to empirically prove the influence of auditor switching, financial distress, and the complexity of company operations on audit delays and to prove empirically whether the specialization of the auditor industry moderates the influence of auditor switching, financial distress, and complexity of company operations on audit delays in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2019-2022. The population of this study is 167 companies. The sample was selected using the purposive sampling technique, so that a sample of 92 companies was obtained with observation for 4 years. The analysis technique used is Moderated Regression Analysis (MRA) or interaction test. The study obtained results that auditor switching, financial distress, and the complexity of company operations statistically have a positive and significant effect on audit delays, and the expertise of the auditor industry is able to moderate the influence of auditor switching, financial distress, and the complexity of company operations on audit delays.