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Entering the era of regional autonomy, delegating the regent's authority to the Camat as an administrative extension at the sub-district level is very important. The delegation of authority can assist the duties and responsibilities in implementing government. In addition, the delegation of authority is also a benchmark for improving employee performance, especially at the sub-district level. The objectives of this study are: 1) how much influence does the implementation of the policy of delegation of authority of the Regent of Lebak to the Sub-District Head have on employee performance? 2) How much influence does policy implementation have through basic measures and policy objectives and sources, inter-organizational communication, implementation activities, implementing agency characteristics, economic, social, and political conditions, and implementing tendencies? 3) inhibiting indicators in implementing the policy of delegating part of the regent's authority to the Sub-District Head and the efforts made in overcoming these obstacles. The findings of this study are based on the reliability results, which show that the standardized item alpha of the Policy Implementation variable and the Employee Performance variable are in the reliability index standard. The data is declared reliable and can be considered representative, or at least close to the measured variable. Then, the results of the Regression equation show that there is a significant influence of 27.2%, meaning that the Policy Implementation variable on the performance of Bayah District employees, Lebak Regency, Banten Province have a strong enough so that other factors that are not measured have a reasonably weak influence. Then, based on the Coefficient of determination, it shows that the implementation of the policy of delegation of some authority affects the performance of employees in Bayah District and has a strong influence.

This research aims to analyze the influence of Zakat, Sharia Financing, Human Development Index (HDI) Level, and Aceh Revenue and Expenditure Budget (APBA) on Poverty Alleviation in Aceh. This research uses a descriptive quantitative approach and explanatory panel data for 10 years. This research uses secondary data obtained from world data banks, journals, books and other supporting references. The analytical tool used in this research is SPSS 22 with multiple regression analysis techniques. The research results show that the partial significant test of the Zakat variable is obtained from the results of the t test where the calculated t value is 0.338 < t table 1.692, so it can be concluded that zakat has no effect on poverty alleviation in Aceh. Meanwhile, the Sharia Financing variable is obtained from the results of the t test where the t value is 1.834> t table 1.692, so it can be concluded that sharia financing has an effect on poverty alleviation in Aceh. Meanwhile, the variable level of the Human Development Index (HDI) can be seen from the results of the t test where the t value is 1.872> t table 1.692, so this shows that the sharia development index has an effect on poverty alleviation in Aceh. Meanwhile, the Aceh Revenue and Expenditure Budget (APBA) variable can be seen from the results of the t test where the value of tcount is 1.236 < t table 1.692, it is concluded that the Aceh Revenue and Expenditure Budget (APBA) has no and significant influence on poverty alleviation in Aceh. Meanwhile, together (simultaneously) the variables zakat, sharia financing, human development index level and the Aceh income and expenditure budget have an effect on poverty alleviation. It can be seen that the calculated F value is 13.466 with a sig value of 0.000<0.05, where the calculated F value is 13.466>2.66.    

The era of Globalization has an impact on the acceleration of technology which affects business transaction media and buying and selling patterns of the community, this encourages people to use business transaction media using the internet in the form of sites and buying and selling application systems or more formally known as e-Commerce and triggers consumptive behavior, especially millennials and Gen Z, but the lack of literature makes a research gap found, namely the Research Evidence Gap. The method used in this research is quantitative by using the SPSS statistical software tool version 27, with a sample of 31 students at Politeknik STIA LAN Jakarta. Data is collected through a questionnaire containing questions about online shopping patterns, ease of access to use and payment on online shopping applications or websites, alternative choices of online shopping applications or websites, online shopping methods, frequency of purchases, factors that influence the emergence of consumptive behavior in students of the Politeknik STIA LAN Jakarta human resource management study program of the apparatus class of 2022. After statistical processing, the result of simple regression analysis is Y = ax + b or Y = 8.516 + 0.429, the T test (Hypothesis), namely T count worth 3.440 is greater than t table worth 2.04523, then H0 is rejected and Ha is accepted, it can be concluded that there is an influence of variable x (the influence of e-Commerce) on variable y (consumptive behavior) and the test of the coefficient of determination (R Square) is 0. 290 This value shows that the influence of the e-Commerce variable on the consumptive behavior of students is 29%, while the rest (71% of student consumptive behavior) is influenced by other variables.

This study aims to determine the effect of Accountability, Professionalism, and Auditor Integrity on Auditor Quality. Previous research or relevant research serves to strengthen the theory and penomena of relationships or influences between variables. This article reviews the factors that affect Auditor quality, namely Auditor Accountability, Auditor Professionalism, and Auditor Integrity 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) Auditor Accountability affects Auditor Quality 2) Auditor Professionalism, and 3) Auditor Integrity have an effect on Auditor quality; and have an effect on Audit Quality.

Basically, fraud prevention is an important aspect in maintaining the integrity and sustainability of the organization. Therefore, it is necessary to have an auditor to assist in detecting and minimizing fraud. This article reviews the factors that influence Fraud Prevention, namely Forensic Audit, Internal Audit and External Audit. 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) Forensic Audit affects Fraud Prevention; 2) Internal Audit affects Fraud Prevention; and 3) External Audit affects Fraud Prevention This means that the better the knowledge of forensic audit, internal audit and external audit that is owned, the better the implementation carried out by the auditor in preventing fraud.

Going concern audit opinion is an opinion issued by the auditor to determine whether a company can maintain the survival of its company, going concern audit opinion is very useful for investors to help the investment decision making process. This article is conducted by conducting a literature study of various studies that have been conducted. This article reviews the factors that influence the provision of going concern audit opinion, namely company growth, company size and previous year's audit opinion, 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) company growth affects the provision of going concern audit opinion; 2) company size affects the provision of going concern audit opinion; and 3) the previous year's audit opinion affects the provision of going concern opinion.

The value of the company is reflected in the share price of the company which is reflected in the bargaining power of the shares. Company growth is one indicator or measurement of how the company is developing or grow in a certain period. This study was conducted to examine the effect of price earning ratio, profitability and company size on company value with capital structure as a moderation variable in PT. Unilever Tbk Period 2015-2022. The sampling technique in this study is using the purposive sampling method. The population in this study was 1 company with a sample of 32 financial statements. This study used quarterly data with a total of 32 samples and used SPSS 25 as a statistical test tool to test descriptive statistical tests. Classical assumption test, hypothesis test, multiple linear regression test and residual test. The results showed that the price earning ratio, profitability and size of the company had a positive effect on the value of the company. Capital structure weakens the relationship between price earning ratio, profitability and company size to company value.    

This research aims to determine the influence of emotional intelligence, intellectual intelligence and spiritual intelligence on auditor performance. 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) Emotional intelligence has a significant positive effect on auditor performance; 2) Intellectual intelligence has a significant positive effect on auditor performance; and 3) Spiritual intelligence has a significant positive effect on auditor performance. This shows that as emotional intelligence, intellectual intelligence and spiritual intelligence increase, the auditor's performance will also increase.

The aim of this research is to find out how much positive and significant the influence of visual learning is on the learning motivation of Christian religious education students in IX SMP Negeri 4 Tarutung for the 2023/2024 academic year. The research method used is a quantitative method with descriptive statistics. The population is all 160 class IX students of SMP N 4 Tarutung, North Tapanuli Regency for the 2023/2024 academic year who are Protestant Christians and a sample of 40 people was determined using random sampling techniques. Data was collected using a positive closed questionnaire with 52 items, namely 24 items for variable North Tapanuli Regency for the 2023/2024 Academic Year, proven through the following data analysis: 1) Test the analysis requirements: a) positive relationship test obtained a value of rxy = 0.589 > Itabel(-0.05,n=40) = 0.312. b) Testing a significant relationship obtained a t value of 4.498 t table (= 0.05, dk = n-2-38) = 2.021. 2) Influence test: a) Regression equation test, obtained regression equation Y=42.15+0.65X = 42.15 +0.65X, b) Regression coefficient of determination test (r²) = 34.7%. 3) Test the hypothesis using the F test to obtain Fcount > Ftable=(=0.05, dk numerator k=23, dk denominator-n-2-40-2-38) namely 20.21 > 1.51. Thus Ha is accepted and Ho is rejected.

This research aims to determine the relationship between motivation for studying biology in class XI SMA Negeri 3 Siak Hulu for the 2022/2023 academic year. This research is a type of descriptive research, the method used in this research is the correlational method. The sampling technique in this research used a saturated sampling technique. The results of data analysis, the correlation coefficient (rcount) is 0.43 with a significance level of 5%, which has a correlation in the low category. From hypothesis testing, it is obtained that tcount (4.83) > ttable (3.7). This means Ho is rejected and Ha is accepted. Then, from the results of the analysis of the coefficient of determination, the variable Learning Motivation (X) makes a positive contribution to the learning outcomes (Y) obtained by students by 18%, while 82% is determined by other variables or factors that influence student learning motivation which are not discussed in this research. The results of this research show that "There is a relationship between learning motivation and biology learning outcomes for class XI SMA Negeri 3 Siak Hulu for the 2022/2023 academic year with a sufficient category of 0.43"

This research aims to determine the effect of accountability and transparency of village funds on the quality of village financial reports in Pematang Lingkung Village, Batang Merangin District, Kerinci Regency. This research uses quantitative methods with a descriptive approach, data collection techniques using questionnaires and the sample in this research was 30 village officials and members of institutional organizations in Pematang Lingkung Village, Bapatang Merangin District, Kerinci Regency. The technique for determining the sample is to use a saturated sample by taking the entire population as the research sample. Data analysis using descriptive statistics, research instrument testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of this research partially show that the Accountability variable (X1) with a significance value of 0.143 > 0.05 and tcount of -1.509 <ttable 1.697 states that accountability has no effect on the quality of financial reports, the transparency variable (X2) with a significance value of 0.514 > 0.05 and tcount of 3.501 > ttable 1.697 states that the transparency variable has a significant effect on the quality of financial reports. Meanwhile, simultaneously with the value that Fcount is 6.789 > Ftable 2.96 and a significance of 0.04 <0.05 states that accountability and transparency of village funds has a positive and significant effect on the quality of financial reports in Pematang Lingkung Village, Batang Merangin District, Kerinci Regency.    

Mills is a sports brand that also offers a wide range of products with the lastest quality and technology, whict naturally piques the interest of the public in Mills and generates purchasing intent among consumers towards Mills’ products. The purpose of this research is to determine the extent of the influence of Mills’ Instagram content on purchase intent. The theories utilized in this study include Hermawan’s 2012 marketing communication theory, as well as Kotler & Keller’s Attention, Interest, and Desire theory on the Purchase Intent variable. Miles’2014 theory is applied to the Instagram Content variable, encompassing profile name, comments or feedback, and captions or descriptions. This researh adopts a quantitative approach through a survey method conducted on 85 respondents who follow @millssportid on instagram, selected using simple random sampling technique. The results of this study indicate a high influence of 73,9% of Mills’ instagram content on purchase intent, with the remaining 26,1% influenced by unexamined variables in this research.

The company began to develop the sharia financial industry, namely corporate Sukuk, which began to experience quite good growth in Indonesia. This is proven by the existence of companies that have issued sukuk. Compared to government sukuk or conventional bonds, corporate sukuk is still relatively slow, but its growth is increasing every year. In this research, the variables that can influence economic activity are the inflation rate, interest rate, Rupiah exchange rate (USD), and industrial production index. This research aims to analyze the growth of corporate sukuk in Indonesia. The research method used is a quantitative method with a descriptive approach. With data analysis techniques using multiple linear regression models. The research results show that the inflation rate and Rupiah exchange rate (USD) influence the growth of corporate sukuk in Indonesia. The results of the research on Interest Rates and the Industrial Production Index show that the results have no effect on Sukuk Growth in Indonesia. Meanwhile, the research results simultaneously show that the variables of inflation rate, interest rate, rupiah exchange rate (USD), and industrial production index influence the growth of sukuk in Indonesia.    

This study investigates the connection between Environmental, Social, and Governance (ESG) factors that can impact a company's financial and operational performance. The research looks at how stakeholder and legitimacy theories can help explain the effects of the variables used in the study. Additionally, the study makes a unique contribution to the existing research on ESG and performance by examining the link between ESG and firm performance over ten years. Furthermore, the study explores the relationship between ESG and operational performance in SMEs in Guizhou. This provides valuable insights into how ESG can impact the performance of SMEs. ESG provides a comprehensive framework for businesses and investors to address environmental, social, and corporate governance issues. It promotes integrating economic and social benefits for sustainable corporate management and financial investment development. The number of respondents for this study was 380 enterprises from Guizhou. The results of this study show that parents’ purchase intention on training courses for their children would be impacted by their transformational leadership, organizational innovation, and social capital.

Tax is a mandatory contribution to society, both individual taxpayers and corporate taxpayers to the state. However, taxpayers and business entities often look for ways to reduce the tax burden they have to pay. This is because Indonesia uses a self-assessment system which allows people to cheat in calculating their tax burden. This act of fraud is called tax avoidance. In the practice of tax avoidance there are several types of tricks, some of which are transfer pricing, deferred tax, and loans between affiliated companies. This research aims to determine the extent to which variables namely transfer pricing, deferred tax and loans between affiliated companies influence tax avoidance practices in Indonesia. From the results of several tests carried out in this research, it is stated that transfer pricing and loans between affiliated companies do not have a significant effect on tax avoidance. On the other hand, deferred tax has a significant positive effect on tax avoidance.    

Increased demand and population growth have resulted in land use competition. Rice fields play a major role in food security because they produce the staple food of rice, which is the most important food crop in Kuantan Singingi Regency. In the last four years, the rice needs of the people of Kuantan Singingi Regency can only be met by ±50% of the local land production. It is feared that in the long term it will become food insecurity. One of the factors feared to affect the instability of food productivity in Kuantan Singingi Regency is the area of food production land or paddy fields. The amount of land area for food production or paddy fields is influenced by the establishment and conversion of land functions that occur. The number of land assignments with land conversion that is not commensurate causes a large enough imbalance.  Based on this, this study aims to determine the implementation of Government Regulation No. 1/2011 on the Determination and Transfer of Sustainable Food Agricultural Land in Kuantan Singingi Regency. This research uses a theory based on the variables that influence policy implementation according to Smith's theory, namely idealized policies, target groups, policy implementers, environmental factors. Data were obtained through interviews, observation, and documentation and used data analysis techniques. The results showed that the implementation of the determination and transfer of the function of sustainable food agricultural land still has several obstacles, namely the absence of legal sanctions, lack of communication, customary habits, the ability of the government as an implementor is less than optimal in implementing the rules of determination and transfer of land functions to the people of Kuantan Singingi Regency.  

The purpose of this research is to determine the influence of institutional capacity strengthening and its impact on the effectiveness of animal health services. This research uses a quantitative approach, which is a post-positivist research method employed to study a specific population or sample. Data collection is done using research instruments, and data analysis is statistical in nature with the aim of testing established hypotheses, thereby identifying the variables that influence and are influenced by them. The total number of respondents included in this study was 31 individuals. Several data collection techniques were used, including questionnaires, observation, literature review, documentation, and interviews. Data analysis was conducted using Likert scales and regression analysis through the SPSS program. The research results indicate that individual capacity strengthening has a negative impact on the effectiveness of animal health services, organizational capacity strengthening has a negative impact on the effectiveness of animal health services, system capacity strengthening has a negative impact on the effectiveness of animal health services, and institutional capacity strengthening has a positive impact on the effectiveness of animal health services.

There has been little research on literature studies related to using the PhotoMath application as a learning medium to improve students' computing abilities. The aim of this research is to analyze whether the PhotoMath application can improve students' computing abilities. The previous research article was taken in 2020-2024. The research method used is Systematic Literature Review (SLR) with the PRISMA protocol for all research articles indexed in Google Scholar and Garuda. The search strategy was adjusted to the selection criteria and involved several moderator variables, namely publication year, journal index, and research material. The data obtained is presented in a quantitative descriptive manner. The results of this SLR research show that learning media using the PhotoMath application can improve students' computing abilities if the application is not misused.

Exports are one of the international trade activities that provide benefits to Indonesia, including capital transactions, employment, and foreign exchange reserves. There are 2 types of exports, namely oil and gas and non-oil and gas exports. The value of non-oil and gas exports tends to be higher than oil and gas exports. So this research focuses on three non-oil and gas sectors, which consist of mining, agriculture, and processing industry (processed products). The purpose of this study is to determine the effect of mining, agriculture, and processed product exports on Indonesia's sales in international trade in the 2019-2022 timeframe. This research uses a quantitative approach, and a multiple linear regression analysis model with the IBM SPSS 22 application. The research data comes from the Central Bureau of Statistics, the Ministry of Trade, and related agencies. The variables used include 3 independent variables and 1 dependent variable. The independent variables are mining exports (X1) with the commodities used are coal, copper, lignite, iron and steel, agricultural exports (X2), and exports of processed products (X3), and Indonesia's sales as the dependent variable (Y). Based on the results of the study, partially shows that mining exports, and processed products have a significant positive effect on Indonesian sales. While agricultural exports (X2) have no effect on Indonesian sales (Y).

The objectives of this study were: 1) To determine the competence of class XII economic teachers at MA Ma'Arif NU Cimanggu, 2) To determine the learning achievement of economic subjects in class XII at MA Ma'Arif NU Cimanggu, 3) To determine the effect of competence teachers towards student achievement in class XII in economic subjects at MA Ma'Arif NU Cimanggu.This type of research used in this research is quantitative research. The method used is a survey method. The techniques used to carry out the analysis using simple regression techniques, From the results of the study, the following conclusions were obtained: (1) The category of economic teacher competence at MA Ma'Arif NU Cimanggu, Cilacap Regency which was in the low category was 2 respondents or 15.4%, in the moderate category as many as 10 respondents or 76.9 % and in the high category as much as 1 respondent or equal to 7.7%. (2) The descriptive results of determining the predicate of the value of the 13 respondents obtained the results: 1 or 7.7% of the students got the very good category, as many as 4 or as much as 30 , 7% of students scored in the good category, as many as 8 or 61.6% of students scored in the sufficient category and there were no students who scored in the poor predicate. (3) There was an influence between the competence of economic teachers on learning achievement in economic subjects with a significance value of 0.000. The regression equation can be written: Y = 28,448 + 1,072X. The R value or the correlation value between variables is 0.469 or 46.9%. Meanwhile, the R Square value of 0.355 implies that the effect of economic teacher competence on learning achievement in economic subjects in class XII MA Ma'arif Cimanggu, Cilacap Regency is 35.5%.   Keywords: Teacher Competence, Learning Achievement, Economics Subjects