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This article reviews the factors that influence the performance of sharia auditors, namely work experience, audit tenure and audit fees. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The research methods used are qualitative methods and library research. The results of this literature review article are: 1) work experience influences the performance of sharia auditors; 2) audit tenure has no effect on the performance of sharia auditors; and 3) audit fees influence the performance of Sharia auditors. From the results of this research, it is hoped that future researchers can add variables that are considered to influence the performance of Sharia auditors.  

Utilizing visuals in posts is one of the important things for a brand. Utilizing visual elements in a post is a strategy that companies can use to convey messages that can influence audience attitudes. So the purpose of this study is to determine whether Visual Posts have an influence on Self Esteem. The theory used in this research is the theory of visual elements which includes, color, typography, photography, symbolism. While the Self Esteem theory used includes significance, power, competence and virtue. This research uses quantitative methodology with survey method. The population used in this study were @skingameofficial Instagram followers who had commented on the "Born This Way" campaign post. The data collection technique was carried out by distributing questionnaires to 93 respondents who had been counted. Sampling using the Random Sampling Technique. This research is shown by the average value of respondents' answers to the variable (X) of 4.45, this value is classified as high (Agree) and the average respondent's answer to the variable (Y) of 4.58, which is classified as high (Agree). (Y) of 4.58 which is also dominantly high (Agree). The considerable influence of the Visual Postings Campaign "Born This Way" can also be seen from the value (R) correlation of 0.796 which is said to be high or strong and the R Square value of 0.634 or 63.4% of the effect while the remaining 36.6% of the effect can be seen from the value (R) correlation of 0.796 which is said to be high or strong. and R Square value of 0.634 Or 63.4% effect while the remaining 36.6% is influenced by other things. Visuals in posts are one of the important things for a brand.

In recent years, the Surabaya City Government has revised the nomenclature of executive positions in various government agencies. Implementation of policies on changes in position nomenclature is not always easy. Decree of the Minister of Administrative Reform and Bureaucratic Reform Number 11 of 2024 concerning Executive Positions for State Civil Apparatus within Government Agencies as the latest legal basis for the use of nomenclature and job classes for agency employees. This research is a descriptive qualitative approach that will provide in-depth insight into how the implementation of policies on changes in the nomenclature of executive positions occurs in the Organization Section of the Surabaya City Regional Secretariat, as well as the factors that influence it. The Organization Section has four variables as factors for successful policy implementation, namely communication, resources, disposition, and bureaucratic structure. The variables have been realized very well, but it is gradual and takes time. Recommendations from this study emphasize the importance of maintaining the synergy of leaders and staff to implement all bureaucratic reform activities. Thus, this research provides valuable insights for other agencies in improving the effectiveness of policy implementation related to changes in the nomenclature of executive positions within the Surabaya City government.

This review article examines the influence of red flags, training and expertise on the auditor's ability to detect fraud. This research is a literature study for the investigative audit course which aims to develop hypotheses regarding the influence between variables that can be used for further research.  

Developing accounting theory is very important in making financial reports. Accounting theory is an arrangement of concepts, definitions and propositions that presents a systematic picture of accounting phenomena, as well as explaining the relationships between variables in the accounting structure. This research uses qualitative research methods. The data collection technique uses secondary data which is carried out by literature review and literature study. The results of this study state that the benefits of public sector accounting are indeed very important in preparing financial reports with standard account classifications, recording and journaling procedures that are in accordance with the business circulation of public sector organizations including interpretation, treasury and accounting reports. The standards belonging to public sector financial accounting have been created and developed accordingly according to internationally accepted standards to achieve stable and comparable accounting functionality for all countries or jurisdictions.    

Research on the effectiveness of unrecorded marriage status services through jemput bola program in the Kelurahan Kalirungkut uses the effectiveness theory of Sutrisno which has five variables, namely program related understanding, right on target, on time, achievement of goals, and real change. The research was carried out in Kelurahan Kalirungkut, Surabaya City, Province East Java. The aim of the study was to find out the effectiveness of jemput bola program for unrecorded marriage status services carried out by interns for the data target. The research method uses a qualitative approach to the type of descriptive research. Data is collected from observations, interviews, and literary studies of previous research. The results of the research show that the implementation jemput bola program has been effective except in terms of on time because there still a lot of target data with their unrecorded marriage status due to limited executor in the field.

This study aims to determine the effect of sales growth, profitability, asset structure and liquidity on capital structure which is proxied by the Debt to Equity Ratio with a population covering all food and beverage sub-sectors. Companies listed on the Indonesia Stock Exchange during the observation period, namely 2019-2023. Of all the food and beverage companies listed on the IDX, we selected 12 companies using a purposive sampling technique. Then to determine the effect of the independent variables on the dependent variable, all secondary data is processed according to the indicators used and multiple linear regression analysis is performed. The results of this study indicate that profitability (ROA) and liquidity have an effect on capital structure (DER) based on the significance value of the t test of 0.001 or less than 0.05 and 0.17 or less than 0.05. Thus, the hypothesis that profitability and liquidity affect the capital structure can be accepted. While the variable sales growth and asset structure have no effect on capital structure (DER) because the significance level of the t test is 0.225 and 0.965 or greater than 0.05. Therefore, the hypothesis that profitability and liquidity affect capital structure (DER) is unacceptable.    

Background: Aging in human life is a natural thing, and must be experienced by all older people. Elderly is a phase characterized by the onset of weakness in the body and susceptibility to disease. Hypertension occurs over the age of 60 (55%.) Changeable factors such as knowledge. The aim of this study was to determine the relationship between the level of knowledge and hypertension in the elderly at the Lerep Community Health Center. Method: This research was conducted in February 2024 using a cross-sectional with 30 respondents. The level of knowledge as the independent variable, and hypertension in the elderly as the dependent variable. The instrument uses a questionnaire. Data analysis using the Kendal Tau test. Results: %. The results of the Kendal Tau statistical test obtained a p-value of 0.001<0.05, which means that there is a relationship between the level of knowledge and the incidence of hypertension in the elderly at the Lerep Community Health Center. Conclusion: the majority of respondents were aged 60-69 years (73.4%), 60% male, p-value 0.001, which means that there is a relationship between the level of knowledge and the incidence of hypertension. Suggestions for elderly people with hypertension can increase knowledge about managing hypertension.    

The challenges faced by Bojonegoro and Tuban counties are high poverty rates and inadequate infrastructure, which continue to occur year after year. The large budgets for Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK) and Balancing Funds (DP) are some of the reasons why Bojonegoro Regency and Tuban Regency have infrastructure and poverty problems. This research is quantitative using panel data regression and processed using E-Views 12 to examine the relationship between variables. The results of this research are that the levels of Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK) and Balancing Funds (DP) have a significant positive impact on regional spending.

The purpose of this study was to measure and test the deferred tax expense and tax planning in influencing the financial performance of IDX food and beverage sector companies. Using quantitative methods with financial data from 11 companies and 55 samples for the period 2018 – 2022. By making descriptive analyses, correlation coefficients and determinations, t and F tests are preceded by classical assumption tests. The results of data processing show that the variable deferred tax burden affects financial performance (Sig. 0.005 < 0.05). Meanwhile, financial performance is not affected by tax planning (Sig. 0.256 > 0.05). However, financial performance was affected by deferred tax expense and tax planning (Sig. 0.01 < 0.05)

With the rapid development of Internet technology, many companies are now using the Internet as a major platform in their marketing strategy of skincare products, mainly through social media. The research aims to explore the factors that influence the intention of buying skincare products on the TikTok platform by considering the role of brand image as a moderation variable. The research method uses descriptive causality with a quantitative approach, and uses purposive sampling techniques. Primary data obtained from 267 respondents active TikTok users who were interested in skincare products and collected through online questionnaires. Data analysis is done using Structural Equation Modelling-Partial Least Square (SEM-PLS). Research findings show that social media marketing activities, online customer reviews, influencer endorsement, brand image can improve purchase intention, while price consciousness does not affect the purchase intent of skincare products on Tiktok platform. Implications, skincare manufacturers and marketers should pay attention to branding strategies on TikTok's platform to boost purchasing intentions. Further research is suggested to explore other factors that can influence the intention of buying skincare products in the digital age.

This article aims to determine factors that can influence company value such as audit quality, voluntary disclosure, and profitability through a literature review. This article reviews the factors that influence company value, namely audit quality, voluntary disclosure, and profitability, an auditing literature study. The purpose of this article is to develop hypotheses regarding the relationships between variables for use in future research. The findings of this literature review article are: 1) Company value is influenced by audit quality; 2) Company value is influenced by voluntary disclosure; and 3) Company value is influenced by profitability.  

This research aims to analyze the influence of Sharia Compliance and Good Corporate Governance on Fraud in Sharia Commercial Banks in Indonesia. The period in this research is 4 years from 2019 to 2022. This research uses secondary data such as financial reports and reports on the implementation of Good Corporate Governance. The sampling technique in this research is Purposive Sampling. This research uses multiple linear regression analysis. The independent variable in this research uses Sharia Compliance with the proxies Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance. Meanwhile, the dependent variable uses Fraud at Sharia Commercial Banks in Indonesia. The results of this research show that the Islamic Income Ratio has a significant effect on fraud, the Profit Sharing Ratio has no significant effect on fraud, the Zakat Performance Ratio has no significant effect on fraud, and Good Corporate Governance has a significant effect on fraud. Meanwhile, simultaneously it shows that the variables Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance have a significant effect on fraud in Sharia Commercial Banks in Indonesia.  

The aim of this research is to determine the effect of the advocacy learning model on the PAK learning motivation of class IX students at GBKP Kabanjahe Private Middle School in the 2023/2024 Academic Year, with the hypothesis that there is an influence of the advocacy learning model on the PAK learning motivation of class IX students at GBKP Kabanjahe Private Middle School in the 2023/2024 Academic Year. . With a population of all class IX of GBKP Kabanjahe Private Middle School who are Protestant Christians, totaling 85 people with a sample of 85 people, so this research is a population research. Data was collected using a closed questionnaire with 33 items compiled by the author based on variable indicators according to expert theory. The questionnaire was tested with 35 respondents from class IX students at Berastagi Joint Private Middle School. using a 35 question questionnaire and after being tested, the results of the validity of the questionnaire were found to have a value of rcount > rtable = 0.254-0.773 (there were 2 question items that had validity less than rtable 0.334, namely item number 11 and item number 35 so that the invalid questionnaire was discarded Thus, the valid questionnaire consists of 33 questions. And the reliability of the questionnaire test is at 0.910, the value is very strong and has been tested for validity and reliability. The results of data analysis show that there is an influence of the advocacy learning model on students' PAK learning motivation class IX Private Middle School GBKP Kabanjahe Academic Year 2023/2024. Using the relationship test, rcount > rtable is obtained, namely 0.623>0.213, with a significant relationship test tcount > ttable, namely 9.273>2.000, with the linear regression test Y ̂ = α+bx = 13.91. +0.661X. This equation shows that in a constant state of 13.91, for every addition of variable 38.8%. This means that Ho is rejected and Ha is accepted. The significant influence test with Fcount>Ftable (52.52>4.00) means that there is a positive and significant influence between the advocacy learning model on the PAK learning motivation of class IX students at GBKP Kabanjahe Private Middle School for the 2023/2024 academic year. This research suggests that teachers always use the advocacy learning model in the teaching and learning process, so that the motivation of class IX students at GBKP Kabanjahe Private Middle School, Kabanjahe, for the 2023/2024 academic year will be better.    

This research aims to investigate the influence of transformational leadership on employee performance with work motivation as an intervening variable at the Civil Registration and Population Office of Jambi City. The analysis method used is quantitative. The population and sample in this study are all employees at the Civil Registration and Population Office of Jambi City, totaling 89 respondents, using a saturated sampling technique. The statistical analysis used is structural equation modeling (SEM) with the SmartPLS 4.0.0 program. The results show a positive and significant influence of transformational leadership on employee performance with work motivation as an intervening variable at the Civil Registration and Population Office of Jambi City. The recommendations from this study include fostering open communication between superiors and subordinates for employee performance, enhancing problem-solving methods within the organization for transformational leadership, and granting autonomy to employees in their work for work motivation.or formula.

This article aims to determine the influence of competence, professionalism and audit experience in detecting fraud. This article was carried out by conducting a literature study from various research that has been carried out. This article reviews the factors that influence an auditor's ability to detect fraud, namely competence, professionalism and audit experience. 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) competency influences the auditor's ability to detect fraud. 2) professionalism influences the auditor's ability to detect fraud and 3) audit experience influences the auditor's ability to detect fraud.

This study aims to perform analysis and find put of inflation, debt-to-equity ratio and total assets turn over on stock prices. An analysis of firms in the energy sector that were registered on the Indonesia Stock Exchange in 2019-2022. The entire population in this study consists of 83 firms. The chosen sample consisted of 6 financial reports altogether, cosen from a total of 9 companies using the purposive sampling technique. Using software Eviews 9, the panel data analysis method helps with this research. Based on research findings, it can be concluded that, Debt-to-equity ratio has negative impact on stock price, however inflation and total asset turn over do not have a significant impact. According to simultaneous test or F test, the independent variable simultaneously had statistically impact on the stock price, with a Adjusted R2 of approxiamately 0.173906, or 17.39%    

Technological developments have changed consumer behavior from shopping through offline stores to online stores or online shopping. These changes affect consumer purchasing decisions when buying a product. This makes the study of e-commerce an interesting subject of study in today's world. The purpose of this study is to hopefully provide an overview of current online customer behavior and can be used to determine online marketing strategies. The population in this study were 234 people who were students of FISIP UMJ Class of 2020 & 2021. The sampling technique used Simple Random Sampling with a total of 67 samples. The data obtained was then analyzed by multiple linear regression analysis using IBM SPSS.25 software. Based on the results of statistical testing, it shows that the Online Customer Review variable has a tcount value of 10.612> 1.997 and a significant value of 0.000 <0.05 and Online Customer Rating has a tcount value of 6.997> 1.997 and a significant value of 0.000 <0.05 so that Ho is rejected Ha is accepted, it can be concluded that Online Customer Review and Online Customer Rating have a positive and significant influence on Purchasing Decisions. The influence of Online Customer Rating on Purchasing Decisions.

This study began with findings that occurred at PT Hanchen Industrial Indonesia, where employees were less than optimal in carrying out their work. It can be seen from the decline in employee work productivity so that the company's targets are not achieved. In this research, it was found that there were several factors that influenced employee work productivity, including compensation, workload and work environment. The aim of this research is to identify and analyze the influence of compensation, workload and work environment on employee work productivity at PT Hanchen Industrial Indonesia. The sample in this study used the Slovin formula with a total of 75 respondents. Data analysis in this research was carried out using the multiple regression method with the help of SPSS version 23 software. The results of the research show that the compensation variable has a positive and significant effect on employee work productivity as evidenced by the t-count value of 4,454 > t-table 1,993, workload has a positive and significant effect on employee work productivity as evidenced by the t-count value of 2,621 > t-table 1.993 and the work environment has no effect and is not significant on employee work productivity as evidenced by the t-count value (-1.313) < t-table 1.993. Simultaneously, compensation, workload and work environment have a significant positive effect on employee work productivity as proven by the calculated F-value of 11,317 > the F-table value of 2.73. The Adjusted R Square determination value is 0.295 or 29.5%.

Tender offer below 80% HPS can cause concerns during the implementation of the work, including the quality of work that does not meet the standards in the contract, delays to contract termination. The purpose of this study is to analyze the evaluation of price reasonableness, time performance, quality performance and describe the quality of work. The research variable is Quality of Work (X). The research method used is Quantitative Descriptive Analysis using SPSS version 26. Data collection methods using interviews and questionnaires. The analysis used is Price Fairness Evaluation Analysis, Time Performance Analysis, Quality Performance Analysis, and Quantitative Descriptive Analysis. The results of the fairness evaluation analysis show that the total bid without VAT is more than the total clarification price so that the bid is declared reasonable. Time Performance Analysis shows the acceleration of the project against the plan, Quality Performance is more than the quality of the plan. Descriptive Analysis of the quality of the Log Cs Bridge Construction work is Good. The price quote of PT Tantu Konstruksi Engineering is declared reasonable. Time Performance is Good, Quality Performance is Good. The quality of work on the construction of the Log Cs Bridge is good.