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The issuance of an opinion on financial statements must be based on the belief that the financial reporting is fairly presented, meaning it is free from material misstatement. At Daarut Tauhiid Foundation, a phenomenon occurred where the financial statements for the years 2018-2020 received a qualified opinion (WDP) due to differences in the beginning and ending net asset balances caused by errors in Excel formulas. Primary data were collected from 54 respondents, including employees involved in the preparation of financial statements, those who have access to the accounting information system, and those engaged in internal control activities. Data processing revealed that the significance of the accounting information system variable was 0.04, the internal control variable was 0.002, and both variables together yielded a result of 0.000, indicating that the accounting information system and internal control simultaneously reduce financial statement misstatements. Ultimately, this study shows that internal control simultaneously reduces financial statement misstatements by 53.4%.

This study aims to analyze the influence of income, knowledge, promotion, and gold prices on the investment decisions of bank partners in investing in gold at Bank Syariah Indonesia (BSI) in Jambi City. The population used in this research consists of BSI partners who invest in gold in Jambi City, with a sample of 90 respondents. It can be concluded that the respondents in this study are predominantly female, totaling 63 respondents, while males amount to 27 respondents. Based on age, the majority are aged 30-39 years, with 40 respondents. In terms of education level, 70 respondents hold a bachelor's degree. Data collection techniques employed include questionnaires, documentation, and interviews. The data analysis method used is multiple linear regression analysis. The results show that all examined variables, both internal factors (income and knowledge) and external factors (promotion and gold prices), significantly influence gold investment decisions. The coefficient of determination (R²) of 0.827 indicates that 82% of the variation in the dependent variable can be explained by the variables studied. This research provides a broader understanding of the factors influencing gold investment decisions and suggests strategies for more effective promotion and better financial education.

This study aims to analyze the impact of social media marketing strategies and prospective students' perceptions on their decision-making process in choosing an educational institution. The research employs a quantitative approach. Data was collected through questionnaires distributed to 50 purposively selected respondents, specifically prospective students considering Institut Teknologi Del as their higher education option. Multiple linear regression analysis was used to process the collected data, examining the causal relationship between the independent variables (social media marketing and perception) and the dependent variable (college selection decision).The findings indicate that effective social media marketing strategies and positive perceptions among prospective students significantly influence their decision to choose a higher education institution. The results reveal that improving the quality and reach of social media marketing, as well as fostering positive perceptions about the institution—such as academic quality, facilities, and graduate career prospects—can increase prospective students' interest in selecting Institut Teknologi Del as their place of study.

This research is motivated by one of the substitute hotels of the Pangeran Group, namely the Pangeran City Padang Hotel, which is still considered good among 3 star hotels. The aim of this research is to analyze the extent to which customer experience influences customer loyalty at the Pangeran City Padang Hotel.  This research uses an Associative Causal type with a cause and effect approach or relationship because it uses quantitative methods. Data was obtained from distributing surveys to research respondents. The Customer experience variable obtained an average result of 66.33 with a range of 63 - 75 categorized as very good, the Customer loyalty variable obtained an average result of 38.16 with a range of 37.8 - 45 categorized as very good. with a sample mean value of 0.581, the t-statistic value of 4.213 is greater than 1.96 and the p value of 0.000 is less than 0.05, so it can be said that the Customer experience variable has a significant positive effect on the Customer loyalty variable. So the hypothesis accepted in this research is Ha while the hypothesis Ho is rejected, it can be concluded that where there is an increase in good customers it will increase customer loyalty to return to the Pangeran City Padang Hotel.

This research can be concluded as follows. The method used in this research is a quantitative method. The population in this study was 39 permanent employee respondents. This research uses the census method and uses a questionnaire for data collection. The results of validity and reliability tests using the Person product moment correlation method and Cronbach's alpha, it is known that the items created are valid and calculations show that work discipline partially has a significant positive effect on employee performance, while partial competence has a significant positive effect on employee performance. The results of calculating the value of the influence of work discipline and competence simultaneously by looking for the coefficient of determination show how much influence there is between the two variables which can be studied from the R value and is 0.742. The size of the R square (R2) is 0.551, so the coefficient of determination (KD) is 0.551 x 100% = 55.1%, this means that it shows the influence of work discipline and competence on employee performance by 55.1% while the remaining 44.9% is influenced by other variables.

The learning model is very important and has many benefits in the teaching and learning process, with the help of the learning model educators can also motivate students to be actively involved in learning and totality so as to affect student learning outcomes. Through a cooperative learning model of the team games tournament type with a scientific approach, it is hoped that it will be able to improve student learning outcomes. This study aims to determine the effect of the application of the cooperative learning model of the team games tournament type with a scientific approach on the mathematics learning outcomes of grade VII MTs Fie Sabilil Muttaqien Tempurejo students for the 2023/2024 school year. The method in this study is a quantitative Quasi Experiment with a posttets only control group design research design. This study consists of independent variables and bound variables. The independent variable is the learning model used, namely a cooperative model of the team games tournament type with a scientific approach while the bound variable is the learning outcome. The subject of this study is grade VII students of MTs FSM Tempurejo with 23 students in the experimental class and 23 students in the control class. Data collection is carried out by means of a posttest given at the end of learning which is used to determine student learning outcomes. The results showed a significant difference with the value of t calculated = 2.134 and t table = 1.080 with a significance level of 0.05. The average score of students after being taught using a cooperative model of teamgames tournament type with a scientific approach was 80.04, while the average score of students with a direct learning model was 68.65. Thus, the application of a cooperative learning model of the team games tournament type with a scientific approach is more effective on the mathematics learning outcomes of grade VII MTs students Fie Sabilil Muttaqien Tempurejo for the 2023/2024 school year.

This study aims to analyze the effect of money supply (JUB), e-money transactions, and the BI 7-Day Reserve Repo Rate on the inflation rate in Indonesia in the period 2012 to 2021. The background of this research is based on the increasing use of non-cash transactions and the dynamics of monetary policy in maintaining price stability. The method used in this study is the Vector Error Correction Model (VECM) to measure the short-term and long-term relationship between variables. The analysis shows that JUB and e-money have a positive influence on inflation in the long run, while BI 7-Day Rate has a negative and significant effect on inflation. Simultaneously, the three variables show a significant relationship with inflation, indicating the importance of controlling monetary instruments in maintaining price stability in Indonesia. This study contributes to the understanding of the role of payment system innovation and interest rates in controlling national inflation.

The development of trade in Indonesia has experienced a rapid increase, especially in the fashion and accessories trading business. The Indonesian Muslim community today is increasingly aware of the importance of the fashion aspect which does not only involve choosing clothes, but is also related to style and trends, even when they wear the hijab. The high intensity of purchasing Muslim fashion through e-commerce in recent years and how important it is to fulfill lifestyle needs without forgetting one's religious identity. Judging from the above phenomenon, religiosity is a consideration when making decisions to purchase Muslim fashion. The aim of this research is to find out how religiosity influences Muslim clothing purchasing decisions. The number of samples in this research was 100 respondents, this research used a quantitative approach. The data collection technique in this research uses a questionnaire, and the sampling technique uses a non-probability sampling method using the Slovin formula. The data obtained was then processed using the SPSS 25 application. The results of this research show that the selbelsar t value was 2.429 and the selbelsar significance value was 0.017 at a significance level of 0.05. The conclusion of the results obtained is a value of 0.017 < 0.05, so a hypothesis is obtained which states "Religiosity has a positive influence on the purchasing decision variable and the buying of Muslim clothing..

Bank Syariah Mandiri is a sharia commercial bank that has implemented CAMEL analysis as a benchmark for health. So this research aims to see whether there is an influence of the camel method on the health level of Bank Syarah Mandiri for the 2015-2017 period. This research uses a combination research method with quantitative analysis using multiple linear regression analysis techniques to predict changes in a variable caused by other variables. The sample used is the quarterly financial ratios of Bank Syariah Mandiri for the 2015-2017 period. The results of this research indicate that hypothesis 1 obtained a CAR ratio, namely tcount as big as 4,729 > 2,776, meaning Capital has a positive effect on the bank's health level. Hypothesis 2 obtained KAP ratio obtained tcount -0.251 < 2.776 and PPAP obtains tcount 0.309 < 2.776, meaning Asset Quality has no positive or negative effect on the bank's health level. Hypothesis 3 shows that the NPM value obtained a significant value of 0.380 > 0.05 and tcount 0.987 < 2.776, meaning that management has no positive or negative influence on the bank's health level. Hypothesis 4 shows that the ROA ratio obtains a significant value of 0.003 < 0.05 and tcount 3,300 > 2.776 and the BOPO ratio has a significant value of 0.014 < 0.05 and tcount  2.908 > 2.776, meaning Earning has a positive effect on the bank's health level. Hypothesis 5 shows that FDR has a significant value of 0.004 < 0.05 and tcount -3.611 > -2.776, meaning, Likuidity has a negative effect on the bank's health level.

Evaluation of SMILE in Data and Information Management (Case Study of BPJS Employment, Tanjung Morawa Branch) Using the User Compatibility Method. Effective data and information management in financial institutions such as BPJS Employment requires an application system that meets user needs. This research aims to evaluate SMILE at the Tanjung Morawa BPJS Employment Branch using the User Compatibility method, which assesses the extent to which the application meets the user's needs, abilities and expectations. This research method involves a survey of SMILE users at BPJS Employment Tanjung Morawa Branch, taking into account aspects of usability, efficiency and user satisfaction. Data was collected through questionnaires, interviews and direct observation of smile users. The evaluation results show that SMILE at BPJS Employment Tanjung Morawa Branch has a high level of compatibility with users. The research results show that all EUCS independent variables (indicators), consisting of Content (Content), Format (report), Accurancy (accuracy), Timeliness (speed of presentation), Ease of Use (easy to use), which have a significant relationship with user satisfaction SMILE. Users find this application easy to use, improves work efficiency, and meets their expectations regarding data and information management. However, several recommendations for improvement were also put forward, including increased training for users, improved integration with other systems, and improved data security. This study makes an important contribution to further understanding the extent to which SMILE meets user needs in internal environments. The evaluation results and recommendations produced can serve as guidelines for developing and improving smile in the future.    

This study aims to analyze the effect of the cryptocurrency market on the performance stock market. It considers IDX Composite as dependent variable while monthly price and volume Bicoin as independent variables and monthly inflation and the Bank Indonesia benchmark interest rate (BI Rate) as controlled variables from January 2018 to May 2024. Applying multiple linear regression model. The results of the study indicate that Bitcoin price has positive impact on the performance of stock market while it notices a negative impact on the same of the volume. Both Inflation and BI Rate also has positive impact on the performance stock. This research provides empirical evidence of the relationship between the cryptocurrency market and the stock market in Indonesia, as well as providing implications for investors, regulators, and academics.

This research uses correlative quantitative research, with the subject of students of Junior High School Negeri 1 Wonogiri. The sample in this study amounted to 80 samples. The process of collecting data by distributing questionnaires directly using google forms with statements that use a likert scale. On the body image satisfaction acceptance scale there are 33 valid items with an Alpha Cronbach reliability index of 0.788. The self-confidence scale has 36 valid items with an Alpha Cronbach reliability index of 0.911. The data analysis technique used is descriptive categorization technique, normality test, linearity test, hypothesis test and correlation test.The results in this study show: (1) there is a significant positive relationship between the variables, (2) the level of body image satisfaction acceptance in the moderate category with a percentage of 43%, (3) the level of self-confidence is classified in the high category with a percentage of 50%, (4) there are 2 items in the body image satisfaction acceptance scale that are identified as low with a percentage of 6%, so they are used as guidance topics, (5) there are no items in the self-confidence scale that are identified as low to be used as guidance topics.

Air is very vital for the survival of living things, therefore it is important to maintain air quality to avoid pollution. One of the causes of air pollution is high carbon dioxide emissions resulting from economic and industrial activities which are trapped in the atmosphere, causing a greenhouse gas effect. This research aims to determine the influence of GDP, coal exports and fossil energy consumption on air pollution in Indonesia in terms of CO 2 emissions . This research also aims to test whether the Environmental Kuznet Curve (EKC) hypothesis applies in Indonesia. The type of data used in this research is secondary data in the form of quantitative data obtained from BPS, World Bank, etc. This research was conducted in all provinces in Indonesia. The data analysis technique used in this research is the Error Correction Model ( ECM). The research results show that in the short and long term the variables GDP, coal exports and energy consumption simultaneously have a significant effect on the level of CO 2 emissions . GDP in the short term and long term does not partially have a significant effect on the level of CO 2 emissions . Meanwhile, GDP squared in the short term partially has no significant effect and in the long term it partially has a positive and significant effect. This shows that the EKC hypothesis does not apply in Indonesia. Coal exports in the short term and long term partially do not have a significant effect. Fossil energy consumption in the short term and long term partially has a positive and significant effect. Considering the importance of air for human life, it is necessary to pay attention to the factors that influence air pollution.  

The behavior of digital wallet users in Indonesia depends on individual preferences, user habits, and other factors. Consumers' decisions in using digital finance applications are influenced by various factors, including digital marketing, the quality of electronic services and the brand image of the digital finance applications they use. This research aims to determine the influence of digital marketing, electronic service quality and brand image on consumer decisions to use the OVO application in the Jabodetabek area. The method used in this research is a quantitative method that is associative. Data was collected using a questionnaire distributed via Google Form to 155 respondents who used the OVO application. The sampling technique uses purposive sampling. Data processing in this research used the IBM Statistical Package for the Social Sciences (SPSS) ver.25. Based on the results of hypothesis testing, it shows that: (1) digital marketing variables have a positive and significant effect on consumer decisions to use the OVO application (2) electronic service quality variables have a positive and significant effect on consumer decisions to use the OVO application (3) brand image variables have a positive and significant effect on consumer decisions to use the OVO application and (4) digital marketing variables, electronic service quality and brand image together have a significant influence on consumer decisions to use the OVO application.    

This study aims to examine the role of interpersonal communication in increasing customer loyalty in the retail industry. The research method used is quantitative with data collection through questionnaires involving 100 respondents. The validity test results show that all research items are valid with a significance value of 0.000 <0.05. The reliability test resulted in a Cronbach's Alpha value of 0.768 which is greater than 0.700, so the instrument is declared reliable. The F test results show a calculated F value of 28.884, indicating that overall, the interpersonal communication quality variables have a significant influence on customer loyalty. The t test reveals that each independent variable has a calculated t value greater than the t table, indicating a significant effect of each variable on the dependent variable. The coefficient of determination (R Square) of 0.373 indicates that 37.3% of the variation in customer loyalty can be explained by the quality of interpersonal communication. The conclusion of this study is that interpersonal communication has a significant and positive influence on customer loyalty in the retail industry. This finding underscores the importance of effective interpersonal communication strategies in increasing customer loyalty. The results of this study can serve as a basis for developing better communication strategies in an effort to increase customer loyalty in the retail industry.

This research aimed to see whether there was an influence of the prayer practicum on the practice of Fardhu prayers for Abdurrab University students. The population in this research was all students from the 2022 class of Abdurrab University, totaling 600 people. The sample in this study was taken using a proportionate random sampling technique using the Slovin formula, namely 223 people. Data collection was carried out using a questionnaire technique, and the collected data was analyzed using regression analysis, namely Y = a + bX. The results of this research showed that the R2 (coefficient of determination) or R square value was 0.387, or 38.7%. This value could be interpreted as meaning that there was a change in the practice of students' fardhu prayers due to changes in the value of the independent variable practicum of worship by 38.7%, while 61.3% was determined by changes in other factors. The t-count value for the worship practicum variable is 3.234, with sig. 0.001 being smaller than 0.05, which means that there was an influence of prayer practicum on students' practice of Fardhu prayers. It can be concluded that Abdurrab University students' Fardhu prayer practices and their own prayer practices had an impact on one another.

This research aims to provide an explanation related to the basic concepts in the development of cost behavior, which is viewed from theoretical and practical cost behavior. The aim of writing this article is to provide a comprehensive picture of cost behavior towards fixed costs. It is hoped that the results of this research can be used by management in estimating more accurate production costs. For academics, this paper is useful for increasing insight and bringing theoretical concepts closer to a practical level. This research reviews the nature of cost behavior by examining the relationship between total costs and changes in cost drivers, which exist in manufacturing companies. Based on the discussion in this research, basically the nature of cost behavior can be grouped into two, namely fixed and variable. Fixed costs have the characteristic that the total costs remain the same, even though the cost drivers change. Meanwhile, variable costs are characterized by total costs that change proportionally to changes in the cost driver.  

Institut Teknologi Del (IT Del) is a technological-focused institution of higher education located in Sitoluama, North Sumatra. Emphasizing innovation in technology, IT Del is an ideal setting to explore the impact of internet usage on the learning process. This study aims to examine the influence of internet usage on student learning interest at IT Del. Using the Theory of Reasoned Action (TRA) as a theoretical framework, the research investigates the relationship between attitudes toward internet usage and social influence on learning interest. Data were collected through an online survey from 50 IT Del students. Multiple regression analysis indicates that both attitudes toward internet usage and social influence have a significant positive impact on student learning interest. The research findings reveal that 44.2% of the variation in learning interest can be explained by these independent variables. These findings underscore the importance of integrating internet technology in educational strategies and the significant role of academic social environments in enhancing student learning interest. This study provides valuable insights for IT Del and other higher education institutions in designing effective learning policies and practices in the digital era.    

This research uses a quantitative descriptive research design. The aim of this study was to assess the level of knowledge of Class V students at SDN Gembong 5 regarding injuries experienced while carrying out physical activities. This research will be carried out at SDN Gembong 5 which is located in Pati Regency, Central Java, in Gembong Village, Gembong District. The date of this research is May 16 2024. The research population is 48 class V students at SDN Gembong 5. In this research, total sampling was used for sampling. The level of knowledge of fifth grade students at SDN Gembong 5 regarding injuries experienced while carrying out physical activities is the dependent variable for the research. The multiple choice written test is the research instrument used in this research. Based on the results of this research, it can be concluded that the knowledge of Class V students at SDN Gembong 5 regarding injuries experienced when carrying out physical activities which are divided into three categories, namely sports injuries, injury prevention and injury treatment, have very high knowledge of the three categories tested.

In the era of rapid digitalization, understanding consumer behavior through data is becoming increasingly important for retail businesses. Shopping trends, such as those contained in this study, provide in-depth insights into various aspects of consumer behavior, from demographics to purchasing preferences and patterns of discount usage. This data is invaluable in formulating effective marketing strategies, improving customer experience, and optimizing business operations. The data used in this study included a variety of relevant variables, such as age, gender, location, product categories purchased, number of purchases, payment methods, and frequency of purchases. This information allows for a comprehensive analysis of how these factors affect consumer spending decisions. For example, analytics can reveal seasonal trends in purchases, product color and size preferences, and the impact of discounts and promo codes on sales volume. In addition, this dataset also reflects the changes in consumer behavior that have occurred over the past few years. Quantitative methodology is a research approach used to collect and analyze numerical data to understand patterns, relationships, and events in a given population. Data is collected from various sources such as online sales transactions, consumer surveys, Naive Bayesian algorithms are applied to the dataset that has been processed. The data was divided into two sets: training (80%) and testing (20%).