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This study aims to analyze and determine the effect of person Organization fit and job embeddedness on turnover at Bank Mandiri KCP Sidoarjo. Data analysis in this study includes descriptive, research instrument analysis test (validity test and reliability test), multiple linear regression analysis, classical assumption test and hypothesis test. The results of this study indicate that Person Organization Fit and Job Embeddedness simultaneously have a significant effect on the Turnover Intention variable. Person Organization Fit has a significant negative effect on Turnover Intention at Bank Mandiri KCP Sidoarjo. Job embeddedness has a significant negative effect on turnover intention at Bank Mandiri KCP Sidoarjo. The magnitude of the influence of Person Organization Fit and Job Embeddedness simultaneously on Turnover Intention is 0.755 or 75.5%, while the influence of other variables not examined in this study is 24.5%.

This study aims to investigate the effect of Liquidity and Leverage on Tax Aggressiveness in mining sector companies listed on the Jakarta Islamic Index 70 (JII-70) during the period 2018-2022. The research method used is a quantitative method using financial data from these companies. The study population consisted of 70 companies, with a sample of 27 companies selected using purposive sampling method. Data analysis was carried out using descriptive statistical analysis, classical assumption test, and multiple linear regression analysis with the help of the IBM SPSS 26 application. The variables tested include Tax Aggressiveness (ETR) as the dependent variable, as well as Liquidity (CR) and Leverage (DER) as independent variables. The results showed that partially, Liquidity did not have a significant effect on tax aggressiveness, with a significance value above 0.05 (0.158> 0.05). On the other hand, Leverage partially affects tax aggressiveness significantly, with a significance value below 0.05 (0.000 < 0.05). Together, Liquidity and Leverage have a significant influence on tax aggressiveness, with a significance value below 0.05 (0.002 < 0.05) and an f_count value of 6.749 > f_(table) 3.06. In addition, the R^2 analysis shows that Liquidity and Leverage together affect Tax Aggressiveness by 18.2%, while 81.1% is influenced by other factors not examined in this study.

The aim of this research is to determine the positive and significant influence of the Team Assisted Individualization (TAI) learning model on the PAK Learning Motivation and Characteristics of Class VIII Students of SMP Negeri 4 Tarutung, North Tapanuli Regency for the 2023/2024 academic year. The method used in this research is a quantitative method with inferential descriptive data analysis. The population is all 122 students of class VIII of SMP Negeri 4 Tarutung for the 2023/2024 academic year who are Protestant Christians and a sample of 49 people was determined using random sampling techniques. Data was collected using a closed questionnaire with 45 items, namely 21 questionnaire items for variable Class VIII of SMP Negeri 4 Tarutung for the 2023/2024 Academic Year, proven through the following data analysis: 1) Test analysis requirements: a) positive relationship test obtained by the value rxy = 0.561 > rtable(=0.05,n=49) = 0.281, so it is known that there is a positive relationship between variable significant difference between variable b) Regression coefficient of determination test (r2) = 31.5%. 3) Test the hypothesis using the F test to obtain Fcount > Ftable=(=0.05, dk numerator k=20, dk denominator=n-2=49-2=47) namely 21.59 > 1.51. Thus Ha is accepted and H0 is rejected.

Factors that can influence customer loyalty are customer trust and satisfaction when shopping at Shopee. Shopee carries out an online marketing strategy by providing several promotional programs for customers, for example vouchers, free shipping, flash sales and cashback. Good experiences received by consumers will foster trust, if this continues, it will lead to satisfaction which will build customer loyalty. The aim of this research is to find out and analyze how much influence trust and satisfaction have on customer loyalty among Shopee marketplace users, both partially and simultaneously. The research was carried out using quantitative methods, as well as a causal relationship research design. The sample method was nonprobability sampling with purposive sampling, using SPSS version 23 software. The sample in this study was 80 respondents. The analytical method used is multiple linear regression analysis. The research results prove that the t test shows that the trust variable has a positive and significant effect on customer loyalty. And the satisfaction variable has a positive and significant effect on customer loyalty. Based on the results of the f test, it can be concluded that the variables of trust and satisfaction simultaneously have a positive and significant effect on customer loyalty.

Background: Glass Reinforced Concrete (GRC) is an innovative construction material that combines glass fiber with concrete, providing high strength and durability. However, the influence of GRC mixture composition on flexural strength values has not been studied in depth. Therefore, this study aims to analyze the effect of GRC mixture composition variables, such as the ratio between glass fiber and concrete binder, on flexural strength. It is hoped that the results of this research can provide deeper insight into the use of GRC in construction and help develop more efficient and durable construction materials. Results: From the results of the discussion regarding the effect of differences in fiberglass composition on flexural strength, it was found that the addition of 2% fiber resulted in an average flexural strength of 23.01 kgf/cm2, with an increase of up to 49.77 kgf/cm2 at 1% fiberglass. However, with a fiber composition of 0.8%, the highest flexural strength was obtained at 56.84 kgf/cm2. The addition of fibers that exceed the maximum limit can reduce the density of GRC concrete so that its ability to distribute bending strength forces is reduced. Meanwhile, the effect of fly ash substitution on flexural strength shows that replacing some of the cement with fly ash by 20% can increase the flexural strength value of GRC, because the silica and alumina compounds in fly ash can speed up the hydration process. However, of the five specimens tested, none met the SNI 8299:2017 standard which requires a minimum average flexural strength of 100 kgf/cm2

This article discusses the variables that influence going concern audit opinions, including company size, profitability and previous year's audit opinion. Find out Finding out what elements influence the going concern audit opinion of a financial company is the goal here. This research uses qualitative research methods and library sources. This research investigates the relationship between the length of time between an audit opinion and receipt of a going concern opinion, as well as company size and profitability. This article's literature study reveals three things regarding going concern audit opinions: 1) company size is the main factor; 2) company profitability is an important factor; and 3) annual audit opinion is a previously influential factor.

The purpose of this research aims to determine the influence of Audit Quality, Profit Management, and Corporate Governance Mechanisms on Going Concern Audit Opinions. This article reviews the factors that influence Going Concern Audit Opinions, namely Audit Quality, Earnings Management, and Corporate Governance Mechanisms, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Audit Quality influences Going Concern Audit Opinion; 2) Earnings Management influences Going Concern Audit Opinion; and 3) Corporate Governance mechanisms influence the Going Concern Audit Opinion.    

The research objective is to analyze the effect of business location selection. The type of research used in this research is a type of library research, namely research conducted using literature, both in the form of books, notes, and reports on previous research results using references, where the data sources are taken from google scholar. The approach used in this research is a qualitative approach with domain data analysis, namely the researcher's efforts to obtain an overview of the data to answer the research focus. Business location on the trader's income variable includes a negative correlation and insignificant relationship. This shows that a strategically chosen location is unlikely to generate more income. Factors to consider in choosing a location, although there are several influential factors, are the proximity to the market (consumers). This location can be seen: 1) The business environment, namely regarding the proximity of the business location to other businesses / competitors, proximity to consumers, proximity to suppliers, and proximity to providers of production equipment / equipment. 2) Location costs, namely regarding building rental prices, whether or not there are renovation costs, interest rates, labor costs, and the amount of taxes. Based on the results of the study, several conclusions can be drawn, namely that business location has a significant influence on business location.

This study examines the influence of servant leadership style and personality traits on employee performance through the mediation of work motivation at Bumi Aki Restaurant in Bogor City. A quantitative approach using path analysis technique was employed on a randomly selected sample of Bumi Aki Restaurant employees. The results indicate that both servant leadership style and personality traits have a significant positive effect on work motivation, and work motivation mediates the relationship between these variables and employee performance. The implications highlight the importance of developing servant leadership style and positive personality traits to enhance employee performance, providing insights for human resource management in the restaurant industry, and suggesting avenues for further research to deepen the understanding of these dynamics.

Poverty is not just about difficulties in meeting basic needs, but also involves various dimensions of human life such as health, education, future security, and influential social roles. Some factors that influence poverty include the Gender Development Index (GDI), the Human Development Index (HDI), and Economic Growth as measures of human progress and economic development. In this study, the path analysis method is used, allowing us to identify the direct and indirect impacts of independent variables on dependent variables. Thus, we can understand the complex relationship between various factors in the context of poverty. The information used for this study is sourced from the Central Statistics Agency of Central Kalimantan using secondary information in the form of time series data. The findings of this research show that the gender development index has no influence on the economic growth variable. The human development index also does not affect the economic growth variable. Additionally, the gender development index does not affect the poverty level variable. However, the human development index significantly affects the economic growth variable. Meanwhile, economic growth does not affect the poverty level. Finally, the human development index through economic growth does not have a significant impact on the poverty level.

In the era of automatic transmission or automatic transmission motorbikes, many people enjoy doing it in various circles compared to manual transmission motorbikes, these automatic transmission motorbikes are indeed fuel efficient and agile, but automatic motorbike users are not satisfied with their less optimal power, seeing the problems in The use of springs is a factor that influences the performance of automatic transmissions. The purpose of this study is to analyze one of the components of the Continuously Variable Transmission, namely the CVT spring. then compare the power and torque values to find out the comparison of the use of the three springs on the vehicle and retrieve data through the dynotest process. Tests using this dynotest tool produce the values of power, torque, and engine speed produced by the vehicle, this test uses three springs with different constant values such as 1000 Rpm, 1500 Rpm, 2000 Rpm to retrieve table and graphic data values and then compare the data to be converted into thrust and vehicle speed values. To obtain the maximum speed of the vehicle. From the experimental results, each spring produces a different transmission ratio. This results in the value of power and torque, which is produced by each different spring.

Basically, minimizing fraud can be done by detecting fraud, but reducing fraud alone is not enough. Therefore, it is necessary to detect fraud. This article reviews research on factors that influence fraud detection, namely Audit Risk, Investigative Audit Techniques, Whistleblowing Systems. The purpose of this literature review is to develop hypotheses about the influence between variables for use in further research. The results of this literature research are that the science of Internal Control, Whistleblowing Systems, and internal audit have an influence on fraud prevention. This means that the better the knowledge of Audit Risk, Investigative Whistleblowing System Audit Techniques, that one has, the better the implementation in preventing fraud.

This research aims to find and analyze the influence and ability of teachers to use IT learning media and teachers' ability to master the material on PAI learning achievement for Tahfidz Duta Aswaja Middle School students in 2024. This type of research uses quantitative research, with a sample of 30 students. The variables studied include the ability to use IT-based learning media, the ability to master IT-based material. Data collection method is through questionnaires, data analysis uses statistical analysis with multiple regression analysis. Based on the results of research at Tahfidz Duta Aswaja Middle School, it shows that: (1) The influence of the teacher's ability to use IT learning media on PAI learning achievement is not significant. This is because the significance value of X1 for Y is 0.944 > 0.05 and the t value is 0.072 < t table 2.052. (2) The influence of material mastery on PAI learning achievement is significant. This means that the significance value of X2 for Y is 0.02 < 0.05 and the t value is 3.340 > t table 2.052. (3) There is a significant influence between the teacher's ability to use IT learning media and mastery of the material on PAI learning achievement at Tahfidz Duta Aswaja Kudus Middle School. This is because there is one route, namely mastery of PAI material, which has a significant effect on PAI learning achievement at Tahfidz Duta Aswaja Kudus Middle School.

The aim of this research is to determine the positive and significant influence of implementing the Group Investigation Type Cooperative Learning Model on the Learning Motivation of PAK Class IX Students at SMP Negeri 1 Simanindo, Samosir Regency for the 2023/2024 Academic Year. The research method used is a quantitative method and a pre-experimental design research type in the form of "One Shot Case Study". The population was all class IX students of SMP Negeri 1 Simanindo, totaling 189 people and a sample of 32 people was determined using the Purposive Sample technique. Data was collected using a research instrument of 36 items, namely 16 items for variable 0.05,n=32) = 0.349. b) Testing a significant relationship obtained a value of tcount= 4.354 > ttable(a=0.05,dk=n-2=30)= 2.042. 2) Test the effect: a) Test the regression equation, obtained the regression equation Y ̂="16.45"+0.98X. b) Regression coefficient of determination test (r2) = 38.7%. 3) Test the hypothesis using the F test to obtain Fcount > Ftable=(a=0.05, dk numerator k=13, dk denominator=n-2=32-2=30) namely 18.94 > 2.09. Shows that there is a positive and significant influence of the application of the Group Investigation Type Cooperative Learning Model on the PAK Learning Motivation of Class IX Students of SMP Negeri 1 Simanindo, Samosir Regency for the 2023/2024 Academic Year. Thus Ha is accepted and H0 is rejected.

This research aims to determine the influence of library collections on the reading interest of Medan Baptist Theological College students.  This research uses a quantitative approach with inferential statistics.  With a total population of 88 Medan Baptist Theological College students in 2023.  Data was collected using a 30-item questionnaire compiled by the author based on variable indicators according to theory.  The results of data analysis show that there is a positive and significant influence in the Library Collection on the Reading Interest of Medan Baptist Theological College Students: 1) Test the analysis requirements: a) test the positive influence, the value rxy = 0.462 > rtable (=0.05,  n=31) = 0.355, thus it is known that there is a positive influence between variable  Thus, there is a significant relationship between variable  b) Regression coefficient of determination test (r2) = 21.31%.  3) Test the hypothesis using the F test to obtain Fcount > Ftable, namely 7.854>4.00.  Thus Ha is accepted and H0 is rejected.        

This research aims to determine the influence of library collections on the reading interest of Medan Baptist Theological College students.  This research uses a quantitative approach with inferential statistics.  With a total population of 88 Medan Baptist Theological College students in 2023.  Data was collected using a 30-item questionnaire compiled by the author based on variable indicators according to theory.  The results of data analysis show that there is a positive and significant influence in the Library Collection on the Reading Interest of Medan Baptist Theological College Students: 1) Test the analysis requirements: a) test the positive influence, the value rxy = 0.462 > rtable (=0.05,  n=31) = 0.355, thus it is known that there is a positive influence between variable  Thus, there is a significant relationship between variable  b) Regression coefficient of determination test (r2) = 21.31%.  3) Test the hypothesis using the F test to obtain Fcount > Ftable, namely 7.854>4.00.  Thus Ha is accepted and H0 is rejected.        

Determining the provision of bonuses or rewards to employees plays a crucial role in maintaining the quality and motivation of employees. One effort that can be made to establish a bonus policy is by implementing the fuzzy Mamdani method as a systematic approach in determining employee bonuses, particularly at PT. ABC. By utilizing the fuzzy Mamdani method to process subjectivity in evaluations, it generates membership levels that allow for a more contextual employee assessment. Through the analysis of data involving various performance variables and bonus criteria, this research aims to present a fuzzy Mamdani system model that can support accurate and adaptive decision-making in determining employee bonuses. The results of this research and the evaluation of this model are expected to contribute significantly to the development of more effective bonus policies in the workplace of PT.

This study aims to determine the impact of the IOS on the quality of profits of companies involved in LQ45 for the 2018/2022. The population of this study is comprised of LQ45 companies that are listed on the Indonesia stock exchange in 2018/2022. The sample employs a purposive sampling method in the selection of samples, this method causes the observed samples to be 41 companies that have been in existence for a period of five years. This results in a data set of 205. This research employs secondary data derived from the company's website. The hypothesis testing employed is a simple technique for regression analysis. The research results indicate that the Investment Opportunity Set and the financial leverage have a significant positive effect on the quality of earnings, the age of the company has no significant effect on the quality of earnings, and liquidity has a significant negative effect on the quality of earnings. Future researchers should consider adding variables that may influence the quality of earnings. Future additions should include other proxies for cash, such as holding cash.  

This research aims to determine and analyze the comparative development of local revenue (PAD), general allocation funds (DAU) and regional expenditure in Central Kalimantan province. The variables used in this research are PAD, DAU and regional expenditure. This research uses a quantitative descriptive method using the One Way Anova analysis technique using SPSS software and obtains normality test results, homogeneity tests and one way Anova test results. The data used is secondary data sourced from the APBD posture, Central Kalimantan TKKD posture in the 2018-2022 period, from the internet, books and supporting journals in this research.    

The purpose of this study was to determine the effect of the use of Ice Breaking on the concentration of learning Christian Religious Education and Budi Pekerti class XI students of SMK Negeri 2 Balige Learning Year 2023/2024. The research hypothesis is: “there is a positive and significant effect of the use of Ice Breaking on the concentration of learning Christian Religious Education and Ethics of Grade XI Students of SMK Negeri 2 Balige in the 2023/2024 Learning Year”. The population is all XI grade students majoring in BDP at SMK Negeri 2 Balige, Toba Regency, Learning Year 2023/2024, totaling 126 people. The research sample was determined using purposive sampling technique, namely students in class XI BDP 1 totaling 32 people as a control class using conventional methods and class XI BDP 3 totaling 32 people as an experimental class using Ice Breaking. This research method is a quantitative approach with a true experimental design method and with a post-test only control group design. The instrument used in this research is a questionnaire item for variable Y as many as 30 items. Research data for questionnaires were analyzed using the Separated Variance t test formula. From the calculation results obtained the value of tcount = 4.337 > ttable (α = 5%) = 1.671. The tcount value is in the H0 rejection curve area and Ha acceptance. Thus it can be concluded that the research hypothesis is accepted, namely that there are differences in the concentration of learning Christian Religious Education and Budi Pekerti class XI students of SMK Negeri 2 Balige Learning Year 2023/2024 who are taught before and after ice breaking.