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Research was conducted to analyze factors that affect interest in using Mobile Banking. Research conducted on the use of Wow Aps in central Java using the Technology Acceptance Model (TAM) theory developed by Fred Davis in 1989 which was later updated by Davis and Venkatesh in 1996. It was a theory that was often used by researchers regarding public confidence in new technology and acceptance of technology. Sampling method used convenience sampling method. The data collection technique used by researchers was questionnaire deployments aimed at users of the Wow Aps Mobile Banking application located in central Java as respondents. Relationships and/or influences between variables were described using multiple regression analysis methods. The results of the analysis of this study stated that the perceived usefullness, the Perceived Ease of Use, the Feature Availability has a significant effect on Behavioral Intention to Use .

Accounting information systems play an important role in recording a company's transactions. Because it can assist companies in working on their financial reports, so that the resulting data is well organized and can speed up the data processing process. CV. RR Wasilah Teknik is a company engaged in welding and lathe services. The main problem that occurs in this company is that it is still recording transactions manually and using Microsoft excel. This results in the system not running effectively and efficiently. So, it is necessary to make a computerized application. The research method is applied to the research phase such as data collection, system analysis, system design, system implementation, and system testing. The results of the study are cash management applications that help companies record incoming and outgoing cash transactions. This application helps the system running in the company to be more effective and efficient.

This article analyzes the movement of the Composite Stock Price Index (IHSG) in Indonesia during the Implementation of Restrictions on Community Activities (PPKM) in 2021. PPKM is a government regulation to deal with the Covid-19 pandemic. Before the implementation of PPKM, the government had implemented large-scale social restrictions implemented in several regions in Indonesia. The policy implemented by the government is considered to have an impact on the decline in people's purchasing power, which has just shown recovery and has an impact on several sectors of the stock market in Indonesia. It is necessary to analyze to determine the effect of implementing community activities on the joint-stock price index in 2021. This study uses an exploratory descriptive type of research. Observations were made by analyzing the composite stock price index (IHSG). Based on the results of the discussion that has been analyzed, it can be concluded that during the implementation of restrictions on community activities (PPKM) the IHSG value tends to experience a difference every month but shows a positive trend which closed at the level of 6,600.68, which was an increase of 10.4 percent compared to the 2020 closing position. which is at 5,979.07.

This study aims to analyze the effect of compliance pressure, audit expertise, audit experience, and self-efficacy on audit judgment moderated by task complexity. The technique used in sampling is purposive sampling technique and obtained by 120 people. Data was collected using a survey method with data collection techniques using a questionnaire distributed to the Financial and Development Supervisory Agency (BPKP). The data analysis technique used moderated regression analysis. The results show that compliance does not affect the audit judgment. Meanwhile, audit expertise, audit experience, and self-efficacy affect the audit judgment. The complexity of the task does not strengthen the effect of obedience pressure on audit judgment. In addition, complexity strengthens the effect of audit expertise, audit experience, and self-efficacy on audit judgment.

One way for parents to guide their children is to read fairy tales. When reading stories, parents can also insert messages that aim to stimulate the religious and moral development of children. The purpose of this research is to analyze the religious values ​​contained in the book Tales in the Al-Quran, Published by Pelangi Mizan as a tool that can be used by parents or educators to optimize children's religious and moral development.This research method is library research. The results of the research show that there are religious values ​​contained in the bookStories in the Quran, Published by Pelangi Mizan. The religious value in this study refers to Muhaimin's perspective which includes 3 aspects, namely: human relationship with God, human relationship with humans and human relationship with nature. The religious values ​​contained in the book Acts in the Quran Published by Pelangi Mizan, namely 1) the relationship between humans and God is an attitude of piety, gratitude, praising God and surrender. 2) the relationship between humans and humans, namely not insulting other people and being arrogant 3) the relationship between humans and nature, namely loving animals, which is contained in the story of Prophet Sulaiman.

Education is learning and knowledge that is passed down from generation to generation through learning and training. One educational institution that is no less important to build is religion-based education, such as the Tahfidz Al-Qur'an Education institution. At this time the tahfidz program was very popular and respected by various institutions. This study aims to describe how the tahfidz program is implemented in early childhood at the Tahfidz Nazra Cendikia Barabai House. This research uses a descriptive qualitative research type. The results of the research show that the implementation of the tahfidz program at the Nazra Cendikia Hulu Sungai Tengah House consists of three main activities, namely planning, implementation and evaluation. The planning of the tahfidz program starts with discussions with the leaders and all tahfidz teachers. The implementation of the tahfidz program includes initial activities, namely greetings, prayers and reading blessings, followed by reading hypnotherapy, then murajaah together. The main activity is that the students give it to the teachers, before reading the memorized surah the child reads the Iqra or Al-Qur'an first. And finally the closing activity is the delivery of the surah that will be memorized next, murajaah memorization and reading prayers after learning. The assessments used are daily and semester assessments. The methods used are the makhraji, Jibril, ummi, and hypnotherapy methods. The main activity is that the students give it to the teachers, before reading the memorized surah the child reads the Iqra or Al-Qur'an first. And finally the closing activity is the delivery of the surah that will be memorized next, murajaah memorization and reading prayers after learning. The assessments used are daily and semester assessments. The methods used are the makhraji, Jibril, ummi, and hypnotherapy methods. The main activity is that the students give it to the teachers, before reading the memorized surah the child reads the Iqra or Al-Qur'an first. And finally the closing activity is the delivery of the surah that will be memorized next, murajaah memorization and reading prayers after learning. The assessments used are daily and semester assessments. The methods used are the makhraji, Jibril, ummi, and hypnotherapy methods

We are currently in an era where almost everyone is familiar with technology and everything is completely connected. With the advancement of digital technology now, every parent needs to keep updating information and learning how to educate their children, especially Islamic religious knowledge in today's digital era. Children must be instilled with Islamic religious values ​​so that they can get used to doing good, taking action and making decisions in their lives based on Islamic religious values ​​which serve as guidelines until adulthood. In order to avoid the negative effects of the internet, the role of parents is very important in accompanying children to learn, especially when they are playing and learning to use gadgets. Therefore, This study aims to find out how today's parents provide Islamic education by utilizing digital technology. This research is a library research using the mass media method. Research results have found the large role of digital in helping provide Islamic education to early childhood. In early childhood education, the inculcation of religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. This research is a library research using the mass media method. Research results have found the large role of digital in helping provide Islamic education to early childhood. In early childhood education, the inculcation of religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. This research is a library research using the mass media method. Research results have found the large role of digital in helping provide Islamic education to early childhood. In early childhood education, the inculcation of religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. Instilling religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative. Instilling religious values ​​is intended so that children can know God, imitate worship movements, say prayers, recognize good and bad behavior, and get used to good behavior. By utilizing digital tools in the learning process, parents will find it easier to provide understanding to children and can make children more enthusiastic, active and creative.

This journal discusses the moral education of today's children from a Christian perspective. The term today's children in Indonesia is better known as Kids Age Now. Kids Age Now is actually an allusion to the unnatural behavior of today's children. Education that is distanced and moral is a series of basic moral principles and the virtues of attitudes and character that children must have and make habits from a beginner's time until they become obedient to God. This research is a library research with a literature study approach through reference sources, such as books, articles, journals, and other scientific sources used in the discussion of this research. To deal with the problems of Kids Age Now, morals that are sourced from the Bible and Christian youth activities are needed. The goal is that today's children become children who have good character and are commendable. Being a Christian youth with character and morals is not easy, because Christian youths with character and morals are youths whose behavior follows the teachings of Christ, have Bible-based morals, are able to be good Christian youths, and do the right things and what Christ wants.

CSR Program of PT. Pertamina RU II Sei Pakning is no longer a charity but is already in the form of a CSR program which is directed to increase people's income through the development ofmicro, small, and medium enterprises. Innovation is not only carried out in the product form of the program, but also innovation in processes, methods, strategies and systems. The goal is that the fosteredmicro, small, and medium enterprisesin the future can exist and be independent. The purpose of this study is to see the extent to which the implementation of the innovation-based CSR program in fostering the entrepreneurial spirit of themicro, small, and medium enterprisescommunity in Sei. Pakning. This type of research uses a mixed method. Methods of data collection is done by means of observation, interviews, questionnaires and documentation. The results showed that the implementation of the innovation-based CSR program at PT. Pertamina RU II Sei. Pakning has not been able to fully cultivate the entrepreneurial spirit of the assistedmicro, small, and medium enterprises. Statistical tests show that there is a significant effect of CSR program innovation consisting of product innovation, process, method, strategy and system on the entrepreneurial spirit of fosteredmicro, small, and medium enterprises. For this reason, it is better for Pertamina RU II Sei. Pakning made improvements to the innovations from the CSR Program they had carried out.  

This study aims to analyze the effect of budget planning, human resource competence, procurement of goods/services and organizational commitment on budget absorption. The approach uses a quantitative approach with the type of data used in this study is quantitative data sourced from primary data. The sample in this study were 99 employees who work at UNNES. The analytical tool used is SmartPLS version 3.3.9. The results showed that budget planning, human resource competence, procurement of goods/services and organizational commitment had a positive effect on budget absorption

This study aims to improve student learning outcomes by applying the inquiry learning model during teaching and learning activities in Civics Education (PKn)  SD . This research is motivated by the low learning outcomes of students in elementary schools because there are still many teachers who do not apply innovative learning models, teacher-centered conventional learning models that make students less active in the learning process. The Inquiry Learning learning model emphasizes the process of critical and analytical thinking to seek and find answers to the problems in question. This research method is the study of literature (Library Research) or library research. The research is motivated by the low student scores, presumably because the learning model is less attractive. Inquiry Learning learning model, namely: (1) orientation; (2) formulate the problem; (3) formulate hypotheses; (4) collect data; (5) testing the hypothesis; (6) formulate conclusion    

Businesses in various fields face increasingly fierce competition. In the face of competition, only using advanced technology in the company's production and operations is not enough. The company's use of advanced technology must be supported by reliable personnel, because no matter how sophisticated the technology used, if it is not supported by reliable personnel, it may not necessarily contribute to the smooth operation of the company. The purpose of this research is to find out and test whether compensation has an effect on employee performance, whether compensation has an effect on job satisfaction, and whether job satisfaction has an effect on employee performance. This research is included in the quantitative research using the Partial Least Square (PLS) method. The population in this study were employees of the plastic romen sport factory. The sample in this study used slovin using 55 people. The analysis technique in this research is descriptive and inferential statistical analysis using the Partial Least Square (PLS) method. The results of this study show that compensation affects employee performance, does compensation affect job satisfaction, and does job satisfaction affect employee performance?

The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover and inventory turnover on the profitability of food and beverages listed on the Indonesia Stock Exchange. The population in this study were 26 issuers listed on the stock market, especially food and beverages, while the research sampling technique used purposive sampling, so the research sample was 20 companies or issuers. The results of this study are cash turnover has a significant negative effect on profitability, accounts receivable turnover has a significant negative effect on profitability, and inventory turnover has no effect on profitability

This research is entitled "Budget Analysis and Realization of Regional Expenditures for the Health Office of North Sumatra Province during the Covid-19 Pandemic". This study aims to analyze budget control and regional expenditure realization at the North Sumatra Provincial Health Office and prove whether regional budget funds have been realized efficiently. This research was conducted using descriptive research methods. The data collection technique in this study is in the form of documentation, and the data used is secondary data. The results of the research that has been done show that controlling or refocusing regional budget funds at the North Sumatra Provincial Health Office for the 2020 and 2021 Fiscal Years is less effective in increasing the efficiency of budget realization by looking at the ≥ 90% efficiency level of budget realization. This is because the government focuses on controlling and handling Covid-19 through programs to fulfill individual health efforts and public health efforts, programs to increase the capacity of human resources for health, and programs to support provincial government affairs with activities such as conducting outreach to the public about the dangers of Covid-19, by implementing health and vaccination protocols and increasing medical personnel for the prevention and treatment of Covid-19.

A level road intersection is a meeting place for vehicle flows from various directions both towards the intersection and leaving the intersection, so that at the intersection there is the potential for vehicle conflicts to occur which are at the same time at the same point. This causes the vehicle to reduce speed. Reducing vehicle speed at intersections results in the potential for queues and delays. Evaluation of the performance of the intersection needs to be done to find out the current performance of the intersection, so that anticipatory steps can be taken so that the performance of the intersection can be maintained and maintained in good condition. In this study, an analysis of intersection performance will be carried out using the Vissim software. In this study, an assessment of the unsignalized intersection of Pasar Butun, Balikpapan City was carried out. The data needed for input into the model include traffic flow data at rush hour or peak density hours, intersection geometry data. The output or results generated by the model are intersection performance information in the form of queue length and delay time parameters  Degree of Saturation (DS) for the existing condition is 1.70 and for the next 5 years it is 2.20. Parameters of queue length and time delay in existing conditions are 33.0 m and 3.65 sec/pcu and for the next 5 years projection are 87 m and delay time is 187.s/pcu

This research aims to analyze the meaning of qualisigns in the novel Bumi by Tere Liye and its implications for literature learning in vocational schools (SMK). The research method used is qualitative descriptive with semiotic analysis technique. The data used are quotations from the novel Bumi that contain qualisigns. The results show that qualisigns in the novel Bumi have various meanings, such as attentive, polite, angry, and others. These signs are presented by the author as a representation of the characters or situations presented in the novel. The quotations that become the focus of the study, namely "Dasar guru sok galak. Tidak tahu apa, tambah keriting saja rambutnya setiap kali dia marah-marah" and "Di dalam kardus berwarna pink, beralaskan talam lembut, ditutup kain sutra, hadiah ulang tahunku menunggu," contain qualisigns that have clear meanings. The implications of this research for literature learning in SMK are the importance of understanding literary semiotics as a theoretical foundation for understanding the meaning of signs in literary works. Literature learning in SMK should include an understanding of literary signs, both qualisigns and other signs, so that students can appreciate and understand literary works better

The development of increasingly sophisticated information technology allows consumers to absorb information about a product or service more easily. Consumers are increasingly selective in choosing products to use or consume at this time so consumers will give positive responses to products. The purpose of this study is to find out how the influence of community: participation. the use of Information Technology and Organizational Commitment has an effect on Impulsive Purchases at Medan Mall. This research was conducted in the city of Medan with multiple linear regression data analysis techniques using the Statistical Package of Social Science (SPSS) version 22.0 for Windows Determination of the number of samples through non-probability sampling techniques. especially purposive sampling as many as 150 respondents it was found that the community participation variable. the use of Information Technology. had a positive and significant effect on impulse buying at Medan Mall and the organization! commitment variable had a positive and significant effect on impulsive buying at Medan Mall.

The purpose of this study is to overcome the problem of learning that is not optimal in class XI students of SMA 1 Tambun Utara, and the lack of attractiveness in PAI lessons because the method used is too monotonous so that it makes students feel bored quickly, there are problems in the use of learning media that make student learning outcomes not good. In the case of SMA 1 Tambun Utara, the delivery of material by the teacher in the learning media uses the lecture method, where the teacher is more active in speaking and students tend to be silent to listen, thus making students unable to master the material well. To overcome it all, researchers suggest using new media such as demonstrations, as a way to increase students' interest in learning. The Demonstration Method is a medium that has elements of demonstration. This study is intended to answer the problem "Whether the use of demonstration methods in PAI subjects can improve student learning outcomes at SMA 1 Tambun Utara", these problems are discussed through classroom action research carried out through the stages of planning, implementation, observation, and reflection. Research data obtained through classroom observation and documentation of the results of actions carried out data from effective teachers, with this research it will be known that there will be an increase or decrease in student learning outcomes after the implementation of the demonstration method in PAI subjects at SMA 1 Tambun Utara.

This study aims to examine the effect of profitability, asset structure, liquidity and sales growth on the capital structure of food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (1DX). The research time period used was 6 years, 2016-2021. The population of this study includes manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2016-2021 period. The sampling technique used purposive sampling. Based on the predetermined criteria, 10 companies were obtained from manufacturing companies in the food and beverage sub-sector. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis using Eviews software version 12.0. The panel data regression model used is the Random Effect Model. In this study, the dependent variable is capital structure (Y) and the independent variable is profitability (X1), asset structure (X2), liquidity (X3), sales growth (X4) and leverage (X5). The results of his research indicate that the independent variables (profitability, asset structure, liquidity, sales growth and operating leverage) have a simultaneous effect on the dependent variable on capital structure. Partially the asset structure and leverage has a positive effect, while profitability, liquidity and sales growth have no effect on the capital structure.    

The purpose of this study is to determine the effect of leverage, environmental performance, company size, profit margin, environmental disclosure on economic performance at consumer goods industrial companies listed on the Indonesia Stock Exchange (IDX). The research time period is 4 years, namely the 2016-2019 period. The population of this study includes all consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) for the period 2016 2019. The total population of 56 companies using purposive sampling method obtained 14 samples of companies that meet the criteria, with a total of 56 observational data. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that leverage and environmental performance had no effect on economic performance, while company size and profit margin had a positive effect on economic performance.