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Internal audit is a series of processes and techniques in which employees within a company seek certainty about the accuracy of financial information and the course of operations in accordance with what has been determined. Besides increasing the reliability of information and ensuring compliance with management policies, the scope of work of internal audit also includes protection of company assets and assessment of whether resources have been carried out economically and efficiently. Thus it is very clear that internal audit has become a dominant tool for company leaders to monitor and oversee the course of the company's operational activities. Moreover, internal examiners (supervisors) certainly know more about all policies, procedures and various company issues in more detail than external examiners (public accountants).    

This study aims to determine the effect of cooperative size and type of cooperative on the quality of the internal control system in cooperatives in Tana Toraja Regency. This type of research is quantitative research. The data analysis techniques used are: 1) Testing the quality of the data, namely the validity test and reliability test, 2) The classic assumption test consisting of the normality test, multicollinearity test and heteroscedasticity test, 3) Multiple linear regression analysis, 4) The coefficient of determination (), and 5) Test the hypothesis, namely the t test and F test. The results of this study indicate that: 1) the size of large cooperatives has a greater influence on the quality of the internal control system, namely 36.00, while the size of medium cooperatives has an effect of 32.81 and small cooperatives have an influence at 17.20. 2) consumer cooperatives have a greater influence on the quality of the internal control system that is equal to 27.61, while savings and loan cooperatives have an influence of 27.11 and service cooperatives have an influence of 15.54. and 3) Cooperative size and type of cooperative simultaneously have a positive and significant effect on quality internal control system, this is indicated by the significant value of the size of the cooperative (0.000) and the type of cooperative (0.046) <0.05.

The purpose of this study was to determine the effect of the online shop on the intention to buy goods online in students of the Faculty of Economics, Indonesian Christian University, Toraja. The type of research used is descriptive quantitative. The data analysis technique used in the study of the influence of the online shop on the interest in buying goods online is simple linear regression analysis, using validity tests, reliability tests and hypothesis testing. Furthermore, the data were analyzed using IBM SPSS Statistics software version 23. The independent variable (X) in this study was Online Shop and the dependent variable (Y) was Purchase Interest. There is a significant effect between the Online Shop on Buying Interest, it is known that based on the calculation results of the value 2.353> 2.035 with a significant value of 0.025 <0.05, then HO is rejected and H1 is accepted which means there is a significant (significant) effect between the Online Shop variable (X) and Purchase Interest variable (Y)

This study aims to examine the influence of organizational culture and complexity duties on the performance of apprentices and probation participants at the Public Accounting Firm (KAP). This research is still relevant as evidenced by the existence of cases of fraud and audit failures caused by the performance of auditors in public accounting firms that have not been optimum. The research technique used was a questionnaire with 76 auditors as respondents from Public Accounting Firms in Indonesia. The auditors come from active students or alumni of UNPAR accounting who are apprentices and alumni who have attended probation at KAP. The research method used in testing the hypothesis is validity and reliability testing, multiple linear regression, F test (simultaneous), and t test (partial) with the independent variables namely organizational culture and task complexity while the dependent variable is auditor performance at KAP. The results of data processing show that all independent variables in this study which include organizational culture and task complexity have a significant effect both partially and simultaneously on auditor performance. With this research, the researcher hopes that further researchers can expand this research by adding other variables that are factors that influence the performance of an auditor

Overconfidence and Investment Decision are very important instruments for individuals, especially investors in the capital market. Overconfidence is the first step if an individual wants to invest, because every investment instrument carries risks. If they have a confident attitude, they will dare to take risks. Investment decisions are very important in investment instruments. Individuals must be able to analyze portfolios by properly weighing risk and return. Overtrust and investment decisions must be determined by financial literacy, because if financial literacy is low, investors can become entangled in illegal investments. The purpose of this study is to empirically prove the effect of financial literacy on overconfidence and investment decisions. The sampling technique in this study used purposive sampling. Test the quality of the data used, namely test the validity and reliability test, test the model and test the hypothesis using multiple linear regression analysis. The results showed that the financial literacy variable had a positive and significant effect on overconfidence and investment decisions

This study aims to determine the effect of service quality and price on repurchase intention at Coffee Shops in Pekalongan. This type of research is quantitative research. The test tools are Validity Test, Reliability Test and Hypothesis Test which includes T Test and F Test. The data collection strategy uses questionnaires to 30 respondents. SPSS application is a tool used for data analysis. This study found that service quality and price can affect customer satisfaction directly and there is an indirect effect on repurchase intention.  

This study has a formulation of the problem How Tangible influences Impulse Buying in online purchases of Bukalapak products, How does Reliability affect Impulse Buying in online purchases of Bukalapak products, How does Responsiveness affect Impulse Buying in online purchases of Bukalapak products, How does Assurance affect Impulse Buying in online purchases of Bukalapak products, How does Empathy affect Impulse Buying in online purchases of Bukalapak products, How does Sales Promotion affect Impulse Buying in online purchases of Bukalapak products. This study aims to determine the effect of impulse buying in online purchases. This type of research is non-probability sampling. The sample consisted of 174 employees of the mdjamil pharmaceutical installation who shopped online at Bukalapak.  

This study aims to determine the effect of e-service quality, price perceptions, and sales promotions on customer loyalty (a study on Grab online transportation service customers at KH. A. Wahab Hasbullah University, Jombang). This research uses quantitative methods with type research used, namely surveys. The population in this study are students of the economics faculty who use the Grab online transportation service. The sampling technique used purposive sampling, with a total sample of 80 respondents. The data collection technique uses an online questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple regression, coefficient of determination R2, T-test, and F-test. The results of this study show 1) There is no effect of e-service quality on customer loyalty study on Grab online transportation service customers at KH University. A. Wahab Hasbullah Jombang. 2) There is an influence of price perceptions on customer loyalty study on Grab online transportation service customers at KH University. A. Wahab Hasbullah Jombang. 3) There is an effect of sales promotion on customer loyalty study on Grab online transportation service customers at KH University. A. Wahab Hasbullah Jombang. 4) There is the effect of e-service quality, price perception, and sales promotion simultaneously on customer loyalty study on Grab online transportation service customers at KH University. A. Wahab Hasbullah Jombang.

The purpose of this study to analyze the effect of Perceptions Of Financial Rewards (X1), work engagement (X2) to organizationcommitment (Y1) and employeeperformance (Y2). In this study, data were collected through questionnaires to 90 respondents to determine the response of respondents to each variable. Then analyze the data obtained in the form ofquantitative analysis and qualitative analysis. Quantitative analysis include validity and reliability test, the classicassumption test, hypothesis testing via the F test and t test and analysistest, the coefficient of determination (R2). Data analysis techniques used were linear regression analysis that serves to prove the research hypo thesis. The datathat have met the test validity, test reliability, and classical assumption processed so as to produce the followingregression equation: Y1= 0.244X1 + 0.467X2 and Y2 = 0,202X1 + 0,394X2 + 0,209X3 . Results of the analysis with sobel test  found that Perceptions Of Financial Rewards (X1), workengagement (X2) has a positive and significant influence on organization commitment (Y1) and Perceptions Of Financial Rewards (X1), work engagement (X2) , Perceptions Of Financial Rewards (X3) has a positive and significant influence on employee performance (Y2) . Hypothesis testing using t-test showed that independent variables found to significantly affect  dependent variables.

This research aims to find out how the influence of service quality on customer loyalty in Islamic banks. Service quality is represented by 6 variables, namely tangible, reliability, responsiveness, assurance, empathy and Compliance to Islamic Law. The research method used is a quantitative method which aims to find out the results of the data have been normally distributed. The data used in this study are primary data through questionnaires distributed to 30 respondents and secondary data to complete them. The results of this study are expected to increase the effectiveness of Islamic bank strategies in increasing the satisfaction of Islamic bank customers.

This study aims to find out: the influence of education on work ethic, the effect of training on work ethic, the influence  of education and training  on  work ethic.This type of research uses a quantitative approach. The sample of this study was all employees at PT PLN (Persero) ULP Grogol, Kediri Regency as many as 35 employees. The sampling technique uses Saturated sampling. Data collection techniques usequestionnaires that have been tested for validity and reliability. The data analysis technique used is a classical assumption, multiple linear regression.The results of the study at the significance level of showed that: there was a positive and significant influence of education on work ethic, There is a positive and significant influence of training on work ethic, There is a simultaneous influence of education and training on work ethic.

In Indonesia in particular, SCADA has been recognized and started to be implemented in electric power system control since the early 1980s. In other more developed countries, the application of SCADA is growing along with developments in computer and telecommunications technology. At a time when the development of SCADA was not as sophisticated as it is now, there was an idea to make it easier to maneuver, namely in a simple network system using SCADA we can supply additional power or do power outages easily so that the overload does not occur. After implementing the SCADA system there are less time and frequency savings compared to before implementing the SCADA system. This means that the SCADA reliability index is much better after implementing the SCADA system..    

Coffee shops that use marketing strategies to achieve customer repurchase intention by providing quality service and good taste, namely Nongkasky Coffee and Eatery. The taste of Nongkasky Coffee and Eatery is quite good, including in the processing and selection of ingredients and has a kitchen expert who knows his field. In addition, it also provides friendly service quality, but waiters are less responsive in handling consumer complaints. This research is a quantitative research. The research location is located at Nongkasky Coffee and Eatery, Kec. Wates Kab. Kediri. The population in this study was 900 consumers. The sample in this study were 60 consumers using the Malhotra sampling technique. The analysis technique used is validity and reliability test, classic assumption test, multiple linear analysis test and hypothesis test. Partially the variable of service quality (X1) has a significant effect on the variable of interest in repeating (Y). Partially taste (X2) has a significant effect on repurchase intention (Y). Simultaneously service quality (X1) and service quality (X2) affect customer repurchase intention (Y).    

The Region V Airport Authority is one of the Technical Implementation Units (UPT) within the Ministry of Transportation which is responsible to the Minister of Transportation through the Directorate of Civil Aviation, where the duties of the airport authority itself are to supervise, control, and regulate activities both from the Land Side and Air Side at Sultan Hasanuddin International Airport Makassar. This research aims to find out (1) How is the implementation of the duties of the Airworthiness Inspector for Aircraft Maintenance in supporting flight safety at Sultan Hasanuddin International Airport Makassar, (2) What are the obstacles of Airworthiness Inspector for Aircraft Maintenance in carrying out duties at Sultan Hasanuddin International Airport Makassar. This research was conducted in February - March 2023 at the Makassar Region V Airport Authority Office, using descriptive research methods with qualitative analysis. Data collection was done through interview, observation, and documentation techniques. And Trigulation is used to test the reliability of the data obtained.  The results of the discussion in this study are (1) in the implementation of the tasks carried out by the Airworthiness Inspector of the Aircraft Maintenance Division at Sultan Hasanuddin International Airport Makassar has carried out its duties properly in accordance with the regulations listed, one of which is PM 41 of 2011 and KP 252 of 2017, but not all tasks listed in the PM are carried out at the Region V Airport Authority because it must wait for delegation from the center first such as the Advanced Standard Certificate or can be called (CoA). (2) For the obstacles faced by inspectors at Sultan Hasanuddin International Airport Makassar, namely in the time and skills of the inspectors, where the inspectors cannot determine how long it takes when the inspection takes place because they have to see the ground time of the aircraft to be inspected and for human resources (Skil) inspectors at the Region V Airport Authority are lacking there are some inspectors who are still confused about analyzing the findings obtained.

This study aims to determine: 1. To determine the effect of physical evidence (real) on consumer satisfaction at J-Bros Computer Padang City; 2. To determine the effect of empathy (emphaty) on consumer satisfaction at J-Bros Computer Padang City; 3. To determine the effect of reliability (reliability) on consumer satisfaction at J-Bros Computer Padang City; 4. To determine the effect of responsiveness(responsiveness)on consumer satisfaction at J-Bros Computer Padang City; 5. To determine the effect of collateral (guarantee) on consumer satisfaction at J-Bros Computer Padang City; 6. To determine the effect of price (price) on consumer satisfaction at J-Bros Computer Padang City. The method used in this research is a quantitative method with a descriptive approach. The sample in this study was 80 respondents with a sampling technique using the number of samplespurposive sampling. The data analysis technique used is multiple linear regression analysis. The data analysis technique begins with the research instrument test, normality test, heteroscedasticity test, multicollinearity test, multiple linear regression analysis, and hypothesis testing. This study shows the results: 1) Physical Evidence (real) influential and significant to consumer satisfaction at J-Bros Computer Padang City; 2) Empathy has a positive effect on consumer satisfaction at J-Bros Computer in Padang City; 3) Reliability (reliability) has a positive and significant effect on customer satisfaction at J-Bros Computer Padang City; 4) Responsiveness (responsiveness) has a positive and significant effect on customer satisfaction at J-Bros Computer Padang City; 5) Guarantee (guarantee) has a positive and significant effect on customer satisfaction at J-Bros Computer Padang City; 6) Price (price) has a positive and significant effect on customer satisfaction at J-Bros Computer Padang City.

The Region V Airport Authority Office as UPT (Technical Implementation Unit) within the Ministry of Transportation is under the auspices and is responsible to the Minister of Transportation through the Director of Air Transportation. The function of the Region V Airport Authority is to supervise, control, and regulate aviation activities. This research aims to find out (1) How is the quality of the Inspector's supervision of flight security in the terminal area of Sultan Hasanuddin International Airport Makassar, (2) The obstacles faced by aviation inspectors in the avsec field and the efforts made by inspectors in conducting surveillance in the terminal area of Sultan Hasanuddin International Airport Makassar. This research was conducted at the Makassar Region V Airport Authority Office, in February - March 2023, this research uses descriptive research with qualitative analysis. The data in this study used primary and secondary data, data collection in this study was by interview, observation and documentation. And the tringulation technique to test the reliability of the data. The results of the discussion in this study are (1) the quality supervision of inspectors on aviation security in the terminal area is good as evidenced by training, field practice and has followed applicable regulations such as PM 41 of 2011 which contains airport authority inspectors only as regulators who carry out supervision of activities in the field. (2) and the obstacles faced by inspectors in the terminal area, namely limited security area cooking permits for this obstacle, the inspectors have carried out surveillance of the avsec and if the inspectors find that the person is categorized as endangering flight activities, the inspectors take action against the person without having to contact the avsec on duty in the terminal area, office busy hours for the office busy hours themselves, the inspectors use breaks or office hours to keep monitoring in the terminal area, and finally the culture as the inspectors themselves are firm and give an appeal that the actions they take are wrong.

The purpose of this study was to examine the impact of work motivation variables on employee performance at PDAM Tirta Langkisau. to examine the impact of competency variables on employee performance at PDAM Tirta Langkisau. Collecting data by distributing questionnaires to 50 respondents using saturated sampling technique, in which all members of the population are sampled, using instrument testing (validity test and reliability test), descriptive analysis, classic assumption test (normality test, multicollinearity test and heteroscedasticity test) multiple linear regression and t test, with the help of the SPSS application. The results of the study show that work motivation has a positive and significant effect on employee performance at PDAM Tirta Langkisau, competence has a positive and significant effect on employee performance at PDAM Tirta Langkisau. Which means the first hypothesis is accepted and the second hypothesis is accepted.

The purpose of this study was to examine the impact of attractions and facilities on the decision to visit Halal Tourism in Padang City. This type of research uses quantitative methods. Data collection through distributing questionnaires to 108 respondents using accidental sampling technique. By using instrument testing (validity test and reliability test), classic assumption test (normality test, multicollinearity test and heteroscedasticity test) then multiple linear regression and hypothesis testing with the help of the SPSS application. The results of this study indicate that attractiveness has a positive and significant effect on the decision to visit, and facilities have a positive and significant effect on the decision to visit. So it can be concluded in this study that it was found that the variables of attractiveness and facilities had a positive and significant effect on the decision to visit Halal Tourism in Padang City.

The existence of organizations such as Islamic financial institutions that help improve the welfare of society according to their function, namely saving money and providing loan assistance for business capital and comsumtions. There are various types of LKM, one of which is cooperatives. This study aims to determine the..influence of social factors and./personal factors on people’s decisions to use the services of KSU Surya Muhammadiyah, either partially or simultaneously. This Study used a quantitative method using 50 samples taken by purposive sampling method from the KSU Surya Muhammadiyah customer population. Data collection technique were interviews, observation, questionnaires, and documentations. Then, the questionnaires were tested with validity and reliability tests to ensure the accuracy of the questionnaires. Furthermore, classical asumption tests and hypothesis tests were carried out including multiple,,linearregression tests, the coefficient of determination (R2), t-tes, .and F-test. The results of this study are as.follows: (1) social factors have effect on people’s decitions to use services of KSU Surya Muhammadiyah, with a t .count of 2,254 while .t table of 2,012 or t count < t table..and a significance level of 0,026 > 0,05. (2) personal factors influence people’s decitions to use the services of KSU Surya Muhammadiyah, with a t count of 3,093 while t table is 2,012 or tcount > t table and asignificance level of 0,003 < 0,05. (3) social and personal factors simultaneously influence the community’s decition to use the services of KSU Surya Muhammadiyah. Where the sigvalue is 0,000 < 0,005 and F count is 79,385 > F table 3,20. It can be concluded fromthe test results, namely: (1) H1 is accepted,,and H0 is rejected, (2) H2 is a accepted and H0 isrejected, (3) H3 is accepted and H0 is rejected. If the number of customers decreases, it is necessary topay attention tothese factors anything that can influence customer interest in choosing at KSU Surya Muhammadiyah Pematang Kolim Village

Employee performance in a company that is not well managed can be one of the obstacles to company activities in achieving its goals. The purpose of this study is to explain the effect partially and simultaneously skills and work culture on employee performance. This type of research uses quantitative research. Source of data in this study using primary data and secondary data. The sample in this research is 40 employees of UD. Indokey uses a saturated sampling technique in which researchers use all UD employees. Indokey is a sample. The analysis technique used is validity test, reliability test, normality test, linearity test, multicollinearity test, heteroscedasticity test, t test, F test, multiple linear regression analysis, and coefficient of determination test (R2) using the SPSS version 25 program. The results of this study are that partially the skill variable has a positive and significant effect on the performance of employees at UD. Indokey, partially the work culture variable has a positive and significant effect on the performance of employees at UD. Indokey and simultaneously stated that the variable skills and work culture have a significant effect on the performance of employees at UD. Indokey