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This study aims to examine and analyze the effect of accounting conservatism, capital structure, firm size on earnings persistence. This type of research is quantitative research. The sampling method in this study was a purposive sampling method, namely the selection of samples based on predetermined criteria. The sample for this study uses manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with 98 research data. The analytical method used is multiple linear regression analysis using the IBM SPSS statistics 22 program. The results show that the leverage and market concentration has a significant effect on earnings persistence. Meanwhile, the variable operating cash flow have no effect on earnings persistence.

This study explains the effect of word motivation and organizational culture on the performance of employees of PT Lexxa Data Indonusa Tulungagung. The analysis technique in this study used validity test, reliability test, classical assumption test, multiple linear regression test and hypothesis test and the samples used in this study were 46 employees at PT Lexxa Data Indonusa Tulungagung. From the results of the analysis that has been done, it shows that work motivation has no partial and significant effect on employee performance, but organizational culture has a partial and significant effect on employee performance. Work motivation and organizational culture simultaneously influence the performance of PT Lexxa Data Indonusa Tulungagung employees.

PT Diamond Food Indonesia Tbk is a company engaged in the food and beverage industry. The company's purpose in general is to increase profitability. However, there are several factors that can affect the profitability. The purpose of this study was to know and analyze the influence of leverage and liquidty on profitability at PT Diamond Food Indonesia Tbk simultaneously and partially. The type of data used is secondary data derived from the Financial Statements of PT Diamond Food Indonesia Tbk for the period 2020 – 2022. The research method used is quantitative descriptive analysis. The analyzer uses multiple linear regression equations, classical asumi tests, Detemination coefficient tests (R²), t tests (partial) and F tests (simultaneous). Data processing used SPSS version 25 program. Variable Leverage is measured using Debt Equity Ratio (DER), Liquidity is measured using the ratio namely Current Ratio (CR) and Profitability is measured using Return On Assets (ROA). Based on the results of the analysis with the t test (partial) shows that the variable leverage partially has no effect on profitability and the variable liquidity partially has a negative effect on profitability. Simultaneously showing variable results Leverage and Liquidity simultaneously have a significant effect on Profitability

Human resource management is the process of dealing with various problems faced by employees, workers and employees. Managers and other employees can support the operations of the organization or business to achieve the goals that have been set. The purpose of this study was to determine the effect of leadership style on improving employee performance and to find out the effect of work motivation on improving employee performance. Samples were taken using the Purposive Sampling Technique and produced a sample of 71 people. The data collection method was through the distribution of Google form questionnaires with a Likert scale of 1-5 as a measuring tool. Data analysis techniques in this study used multiple linear regression analysis, partial test (t test), and simultaneous F test. Data processing was carried out using SPSS 25. The results of this study indicate that leadership style has no significant effect on improving employee performance and work motivation. significant effect on improving employee performance.

Human Resource Management (HR) is recognized as an important global issue in the competitive arena in the era of globalization. It is undeniable that many problems that arise in the development and competition of companies are human-rooted By taking a sample of 72 teachers at SMKN 3 Kediri using correlation and regression analysis techniques. The results of the analysis concluded: 1) The work environment has a negative and significant effect on teacher performance at SMKN 3 Kediri. 2) Work stress does not have a positive and significant effect on teacher performance at SMKN 3 Kediri. 3) Interpersonal communication has a positive and significant effect on teacher performance at SMKN 3 Kediri. 4) Simultaneously it is known that there is a significant influence between work environment, work stress, and interpersonal communication on teacher performance at SMKN 3 kediri.

Performance is the output or final result of work done by employees in a certain period, the work done by employees must be in accordance with the provisions set by the organization for their employees. This study aims to determine the effect simultaneously or partially of the Leadership Style variable and the Work Motivation variable on the measured performance. The population used in this study was 45 Bantarkalong Vocational High School teachers. The method used in this research is descriptive research with a quantitative approach. Sample selection using saturated samples. The sample used is the entire population, namely 45 Bantarkalong Vocational High School teachers. Sources of data in this study are secondary data and primary data. The data analysis technique used is multiple linear regression with the help of SPSS 26. Based on the results of the study it was concluded that Leadership Style and Work Motivation simultaneously have a significant effect on performance. Leadership style partially has a significant effect on performance. Work motivation partially has a significant effect on performance.

This study aims to determine the effect simultaneously or partially of the variables Work Motivation and Work Discipline on Performance measured The population used in this study were 45 teachers at SMK Bhakti Kencana. The method used in this research is descriptive research with a quantitative approach. Sample selection using saturated samples. The sample used was the entire population, namely 45 Bhakti Kencana Vocational School teachers. Sources of data in this study are secondary data and primary data. The data analysis technique used is multiple linear regression with the help of SPSS 26. Based on the results of the study it is concluded that work motivation and work discipline simultaneously have a significant effect on performance. Work motivation partially has a significant effect on performance. Work Discipline partially has a significant effect on performance.

This study aims to determine the effect of Price and Service Quality on the Decision to Use the Services of a Wedding Organizer Ratu Rias. This type of research uses quantative. Data collection methods with direct observation, interviews or interviews, questionnaire data through google forms and data collection with documentation. The population is consumers who have used services, with a research sample of 64 respondents. The data analysis tool used is multiple linear regression using SPSS version 22. The tests of this research are Validity and Reliability Test, Classical Assumption Test such as Normality Test, Multicolonierity Test and Heteroscedasticity Test. Multiple Linear Regression Analysis Test using T Test and F Test.The results of the data analysis obtained that: 1) price has no effect and is not significant on the decision to use the services of a wedding organizer Ratu Rias Sidate. It is known that the significance value for the effect of X1 on Y is 0.215 > 0.05. And the calculated t value is 1.254 < t table is 1.670. 2) While the Quality of Service has a positive and significant influence on the decision to use the services of a wedding organizer Ratu Rias. It is known that the significance value of X2 to Y is 0.000 < 0.05. And the calculated t value is 4.903 > t table is 1.670. 3) simultaneously the Price and Quality of Service significantly and positively affect the Decision to Use Services. It is known that the significance value for the effect of price and service quality simultaneously on the decision to use services is 0.000 < 0.005 and the calculated f value is 12.629 > f table 3.15.    

The purpose of this study was to examine whether there is an effect of the Internal Control System, the Application of the Statement of Financial Accounting Standards (PSAK) 109, Human Resource Competencies and the Use of Information Technology on the Quality of Financial Statements of Zakat Management Organisations (OPZ) in DKI Jakarta. This research method uses quantitative methods using primary data. This study uses a population of members of the DKI Jakarta zakat forum consisting of 1 BAZNAS and 7 LAZNAS with a total of 191 employees being the population with a resulting sample of 52 people. The data quality test used is validity test, reliability test. The data analysis techniques used are descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis and hypothesis testing (t test, f test and coefficient of determination test) using Statistical Package for the Social Sciences (SPSS) software. The results of this study indicate a significant joint influence of the variables of the Internal Control System, Implementation of PSAK 109, HR Competence and Utilisation of Information Technology on the Quality of OPZ Financial Statements in DKI Jakarta.

The purpose of this study was to determine and analyze the use of influencer services, Instagram promotion media and product quality which have a significant influence on online product purchasing decisions. This type of research is quantitative research with research methods in the form of data collection using a questionnaire. The data analysis model used is multiple linear regression analysis. The sample was selected by purposive sampling. The sample amounted to 100 respondents, using multiple linear regression analysis.The regression test results show that 72.30% of the factors of buying decisions can be explained by brands, price discounts and salespeople, while the remaining 27.70% is explained by other factors not examined in this study. While the results of the F test show that simultaneously the Influencer Service Usage, Instagram Promotion Media and Product Quality simultaneously have a positive and significant effect on buying decisions with the results of the analysis namely Fcount (87,016)> Ftable (2,700). The t test results show that the influencer service use variable shows the results of the tcount,¬ (0.060) and the Instagram Promotion Media variable shows the results of the analysis of tcount (3.727) while the product quality variable is 6.620 where the t table is (1.98498) then partially the Instagram promo media variable and product quality that has a positive and significant influence on online product purchasing decisions at Bittersweet by Najla The influencer service variable does not have a positive and significant effect on online product purchasing decisions at Bittersweet by Najla. The dominant variable affecting online product purchasing decisions at Bittersweet by Najla is Product Quality.    

Quantitative descriptive research is a type of non-experimental quantitative research that is relatively easy. This study describes the quantitative data obtained concerning the condition of the subject or phenomenon of a population. The research instrument that is often used in this study is a questionnaire containing several question items about perceptions of research problems. The results of testing the alternative hypothesis proposed are significantly acceptable, namely, with a positive influence between the Effect of Facebook Social Media on Concentration and Learning Outcomes at SMAN 10.The results of the analysis on the coefficients show that the value of the correlation coefficient indicates that the rxy coefficient value is 0.751, so it is stated in the strong category, and the rtable is 0.306. rcount > rtable = 0.751 > 0.306, and the results of the t test obtained the price of tcount of 6.026 while ttable of 1.69726 with an error rate of 5%, thus tcount > ttable = 6.026 > 1.69726, it can be concluded that the correlation coefficient between Social Media Facebook and Concentration and Learning Outcomes have a positive and significant effect and from the hypothesis testing that has been done Ho is rejected and Ha is accepted, and the coefficient of determination (cd) is 56%, based on the relationship between these variables is causal or causal, a simple linear regression equation can be made, namely Y = a + bX, a = 28,941, while the value of b is b = 0.650 X. Then a simple linear regression equation can be obtained, namely Y = 28,941 + 0,650 X so that there is the influence of Facebook social media on concentration and learning outcomes at SMAN 10 Tangerang Regency.

This research background is that customer satisfaction has not been maximized at PT. Borwita Citra Prima Maumere. This research was conducted to (1) find out how the description of service quality and promotion on customer satisfaction at PT. Borwita Citra Prima Maumere; (2) find out whether there is an influence of sevice quality and protionj on customer satisfaction at PT Borwita Citra Prima Maumere. The population in this research was all customers who currently utilized products from PT Borwita Citra Prima Maumere as many as 3178 customers. By using the Slovin formula, the sample in this study was 100 people. Data were collected by distributing questionnaires and analyzed using descriptive statistical methods and inferential statisticks, namely simple linear regression. Hypothesis testing was done through the t-test. The study’s findings demonstrated that service quality (X1) and promotion (X2) simultaneously influenced consumer satisfaction (Y) where the value of F-count > F-table, 83.486 > 3.09 then H0 was rejected. It can be concluded that both independent variables, service quality and promotion variables, had a significant influence on customer satisfaction.

The world of the food and beverage industry is developing very rapidly. In Indonesia, this is characterized by the variety of culinary delights available with regional and modern flavors. "The rapid development of culinary arts in Indonesia means that entrepreneurs have to think hard to remain creative in order to be able to fight new, innovative competitors. The current phenomenon means that old entrepreneurs must have new innovations to be able to maintain their business. Because it is known that many young entrepreneurs have created food and beverage products that offer delicious flavors at economical prices. This kind of competition is difficult to avoid. This research examines menu diversity, service quality and prices at Hakui Coffee Tulungagung. These three interrelated variables seem interesting if used as research objects. The type of research used by researchers is descriptive quantitative. The analysis techniques used are validity test instruments, reliability tests, classical assumption tests, multiple regression tests, t tests, F tests, coefficient of determination tests. The results of this research show that the first hypothesis proposed states that menu diversity has a significant effect on buying interest. Partially, according to the t test of 2.986 with a significance level of 0.060 > 0.05, H1 is accepted and H0 is rejected, where the research results show that diversity The menu has a significant effect on buying interest as evidenced by the results obtained in the form of a correlation coefficient of 0.231 and a partial significance test which produces a t-count of 2.096.

This study aims to determine the effect of Service Quality and Facilities on Consumer Interest at the Gunawangsa Tidar Apartment in Surabaya. This research uses Quantitative method. The data used are primary data and data collection techniques using questionnaires. The results of the analysis in this study indicate that the quality of service and facilities has a significant influence on the consumer intention, which can be seen from the results of multiple linear regression analysis with indicating a positive linear pattern, meaning that the quality of service and facilities increases the consumer interest in buying a unit.  

The office of the Ministry of Religion in West Lombok district, totaling 90 people The number of samples used in this study was 90, using the census method. The data collection technique used was a questionnaire in the form of a questionnaire containing questions about work motivation, organizational culture, and competence. The analysis tool used is multiple linear regression analysis using the SPSS 22 for Windows program. The results of the data analysis show that (1) work motivation has a positive and significant effect on employee competence, and (2) organizational culture has a positive and significant effect on employee competence.

This research aims to determine the influence of leadership on employee performance at the village office in Tommo District, Mamuju Regency. The method used in this study was quantitative with a total of 80 employees who were used as samples with the sampling technique using saturated samples. The data used in this study were primary data obtained directly from data sources using questionnaires. The data analysis method uses simple linear regression analysis, coefficient of determination, validation test, reliability, hypothesis test (T test). The results of testing leadership variables have a positive and significant effect on employee performance variables.

This study aims to determine the effect of work discipline and human resource development on the performance of the Tasikmalaya Regency Population and Civil Registration Service Employees. This study uses a descriptive method with a quantitative approach. The research population was part of the Tasikmalaya Regency Population and Civil Registration Office employees and used a saturated sampling technique, where all members of the population were sampled, namely 40 respondents. Data collection techniques using interviews and questionnaires. The method used is multiple linear regression analysis with SPSS version 25. The results of this study indicate that Work Discipline (X1) and HR Development (X2) simultaneously have a significant effect on the dependent variable, namely Employee Performance (Y). Work Discipline (X1) partially significant effect on Employee Performance (Y). HR development (X2) partially significant effect on employee performance (Y).  

This study aims to determine the effect of attitudes, perceptions, and emotions on the implementation of the inventory accounting system that is run at PT. Flores Business Partners is a company that trades goods. The research population was all employees of PT. Flores Business Partners are 90 people. Meanwhile, the research sample was 55 respondents obtained from purposive sampling technique. Data collection in this research used primary data in the form of a questionnaire. The method of multiple linear regression analysis using SSPS 26. This study shows the results that the attitude aspect does not affect the application of the inventory accounting system. This is because the attitude of employees is classified as good so that they do the job according to the procedures set by the company. Meanwhile, aspects of perception and emotion influence the implementation of the accounting accounting system.

This research aims to determine the influence of accounting information systems and internal control systems on the quality of village government financial reports at the Palue District level. This type of research is quantitative research. The data collection method in this study used a questionnaire. The population in this study were village officials in Palue District, where the number of samples was 56 respondents. The tests used are research instrument tests, descriptive statistical analysis, classical assumption tests, hypothesis tests, multiple linear regression analysis and model feasibility tests using SPSS 16 tools. Based on the results of the t test and F test partially or simultaneously the accounting information system and system internal control affects the quality of village government financial reports in Palue District.

Teenagers today often experience sleep disturbances, this happens because teenagers prefer to be in front of screens such as gadgets, televisions and computers. In a day, teenagers use gadgets for 5-7 hours, so it takes around 60 minutes longer to fall asleep. Apart from using gadgets, another factor that can affect sleep quality is stress. The aim of the study was to determine the relationship between gadget use and stress levels with sleep quality in adolescents at Puspita Medika Tapos Health Vocational School, Depok. Method: This research uses an analytical design with a cross sectional approach. The sampling technique used was a total sampling of 99 students. Results: based on statistical logistic regression tests on 99 respondents, a significant value of p = 0.045 was obtained, namely <0.05 for the gadget use variable and p = 0.001, namely <0.05 for stress levels. Conclusion: there is a relationship between gadget use and stress levels with sleep quality in teenagers at Puspita Medika Vocational School.