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This research aims to determine the influence of service quality variables (X1) and location (X2) on purchasing decisions (Y) at Tell Kopi Kediri. This type of research is quantitative research. The data collection techniques used are primary data and secondary data. The sample selection used the accidental sampling method, the number of samples in the research was 267 respondents at Tell Kopi. This research data was obtained through questionnaires, interviews and literature studies. The analysis techniques used are Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, T Test, F Test and Coefficient of Determination Test. The research results showed that the multiple linear regression equation Y = 16.559 + 0.316 Location has a partially significant effect on purchasing decisions with a sig result of 0.000 <0.05. The F test results obtained Fcount results with a significance value of 0.000 < 0.05. From the results of the analysis it can be concluded that service quality and location simultaneously and significantly influence purchasing decisions.

The aim of entrepreneurship education is to develop attitudes, enthusiasm and the ability to create something of value for oneself and others. Creative, innovative, independent, leadership, good money management and never giving up are entrepreneurial attitudes that must be instilled in children from an early age. As followers of the Prophet Muhammad SAW we need to learn from his figure as an entrepreneur. Where in his journey as an entrepreneur, Rasulullah successfully proved that to start a business one does not have to have money first, there are other elements that are more important than that, namely that one must have the right entrepreneurial mentality. The purpose of this article is to analyze the importance of entrepreneurship education instilled from elementary school age in an Islamic perspective. This research uses a qualitative method with a literature-based approach. Qualitative research relies on the collection and analysis of non-numerical data (such as text, video, or audio) to understand concepts, opinions, or results. Entrepreneurship education taught at elementary school level is believed to be able to reduce children's consumption habits, train them to create something of value and give birth to the next generation to create jobs in the future.

This study examines the impact of pricing strategy and service quality on customer preferences on the Shopee e-commerce platform. This study's methodology, which included a quantitative approach and primary data from a questionnaire, identified 33 Shopee users in Tasikmalaya. An analysis using SPSS confirms that the two factors mentioned above—price strategy and service quality—contribute about 40.5% to consumers' preferences for fashion products on Shopee. Even though price strategy has a significant relationship, service quality has a stronger and more positive impact on customer preferences. Implicitly, it is crucial for e-commerce businesses to improve the quality of their services while meticulously developing price phase strategy to make it more in line with customer preferences. All of this offers advantages for the e-commerce business in developing strategies to meet customer needs in an increasingly competitive market.

Industry concentration is centered on the number and size distribution of companies. In this case it can be said that the fewer the number of companies in the market, the level of industry concentration tends to be linked to the ability of sellers (producers) in the market. This can be a form of suppressing competition and coordinating price policies which tend to be high.

This research aims to develop a web-based palm oil sales application at the Medan Palm Oil Research Center. The research method used is a qualitative method, a case study carried out by researchers at the Palm Oil Research Center on Jl. Brigjend Katamso No. 51, kp. Baru, Medan. Researchers collect data through observations and interviews, then the data is processed and analyzed so as to obtain temporary assumptions to draw conclusions from the results of these observations. The research results show that the website, called my palm oil, can increase the effectiveness of palm oil sales, especially in marketing palm oil sprouts, fertilizers, pesticides and other superior products. However, there are several shortcomings that need to be corrected, such as limited features and lack of cooperation with expeditions and users cannot access the application freely like general buying and selling applications. Overall, My Sawit is a useful tool for those in the agricultural industry who are looking for an easy way to shop for palm oil seeds and other related products. The development of the My Sawit application is expected to help increase the efficiency and effectiveness of sales of palm oil seeds and related products, as well as expanding PPKS market reach.  

This study analyzes the impact of key variables such as tax facilities, profitability, leverage, and capital structure on tax management practices in a corporate context. Through literature research, it was found that profitability, leverage, and capital structure play a significant role in managing a company's tax liabilities. However, taxation facilities, while aimed at improving compliance, tend to have a limited impact in tax management practices. This article emphasizes the need for a holistic approach to tax decision making, taking into account a number of these factors simultaneously.

E-government is a government effort to provide efficient and effective public services by utilizing information and communication technology. E-Government allows people to access various available services. The aim of this research is to find out how the E-Government service system is implemented, including the factors that influence it, and the benefits of implementing E-Government in public services. This research also uses a purposive sampling technique, namely a technique carried out by determining special criteria or considering certain characteristics of the sample or research subject to be studied that are relevant to the topic. The results of the research show the implementation of UPT KB  Tangerang City is not yet optimal, both in terms of the synergy between agencies in the Tangerang City government and the UPT itself in implementing the E-Government system which is still lacking, and the low level of understanding and socialization of employees in implementing it. E-Government service system. To improve e-government management, it is required to integrate information systems for e-government management sequentially to improve public service performance, and increase human resources who are skilled in information technology, the implementation of E-Government at UPT KB can run more optimally and provide greater benefits for the community.

The financial condition of a company is accurately and transparently reflected in its financial statements, so the company needs to pay attention to the principles of Financial Standards (SAK) in business combinations. The presentation and recognition of goodwill by PT Astra International Tbk. must comply with applicable financial accounting standards, in order to create good financial statements and facilitate users in understanding the contents of the financial statements. The purpose of this study is to find out how PT Astra International Tbk. applies the principles of presentation and disclosure of financial accounting standards in its financial statements for business combinations. The data collection method used in this study is secondary data in the form of consolidated reports for the period 2020 to 2022. The results of this study indicate that the presentation of PT Astra International Tbk's financial statements has complied with generally applicable standards and has presented the results of business combination activities in the form of goodwill recording by PT Astra International Tbk amounting to Rp824 billion in its financial statements.

. Business mergers are carried out with many goals, including increasing company profitability and efficiency. This research contains the application of business combination accounting to the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia with the implementation of PSAK 22. The aim of this research is to determine the impact of business combinations on company performance and income. The research method used is a literature study of journals, websites and previous articles. The results of this research include an overview of the application of business combination accounting and its impact on company performance and income. Through financial performance analysis carried out using ROA, ROE, PER and NPM, the results show a rapid increase after the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia. This research encourages companies to maintain their achievements and maintain the trust of investors and customers.

Poverty is a serious problem that is always faced by a country that must be overcome immediately. In addition to being a problem, poverty is also a benchmark for socioeconomic conditions in measuring the success of development carried out by the government in a region / region. On the other hand, the Human Development Index (HDI) is one of the important indicators to measure success in efforts to build the quality of human life, and has an important impact on economic growth. Economic growth is the spearhead considering the correlation between HDI and poverty. This research was conducted to determine the influence of the human development index variable and poverty as the independent variable on economic growth in East Java as the dependent variable. The analysis used is quantitative analysis with multiple regression analysis methods in data with 2021 data and cross section data from 37 districts/cities in East Java and the conclusion is that all the independent variables used in this research have a significant effect on the amount of economic growth in East Java. either simultaneously or partially.

The mobile technology advancement has been growth rapidly. Every persons use mobile phone to support their daily activities. This condition make banks have to change their traditional methods of customer service to adoption of information technology.Customers today require more personalized services at any time and any place. Mobilebanking is one of advanced information technologies that can employ to achieve a high level of customer services and emerging technology that permits conduct of banking transaction through mobile phone. For bank’s customers, this application will support their banking transaction if they think it has a usefulness and easy to use. The important one is customer trust to mobile banking application. This research purposes to test the effect of perceived usefulness, perceived ease of use and trust to use of mobile banking. A survey was conducted at BSI KCP Medan Kampung Baru Collected data analized with multiple regression analysis. The results of this research show that perceived usefulness, perceived ease of use and trust tend to have effect on use of mobile banking And There are still many customers who make transactions directly to the teller even though there is mobile banking.

Considering the importance of economic activities in maintaining national stability, sharia banking is considered as an approach to boosting the nation's economy. Bank Rakyat Indonesia Syariah (BRIS), Bank Negara Indonesia Syariah (BNIS), and Bank Syariah Mandiri (BSM), three sharia banks that were previously in existence, have merged as a result of the growth of the sharia banking sector in Indonesia, into one business entity. The process of merging two companies into one, where one takes a new name and the other is dissolved while all its assets are combined into the still operating business, is known as a merger. Of course, mergers are carried out with a specific purpose, as is currently experienced by the banking industry. In the context of these concerns, researchers plan to explore the impact of the consolidation of three state-owned sharia banks on the development of Indonesia's sharia economy. The influence of PT business combinations is revealed through the use of a literature observation approach in this research. Indonesia's sharia economic growth will be considered with a focus on Bank Syariah Indonesia (BSI) Tbk. Secondary data for this research was obtained from various sources, including scientific journals, e-books, and other relevant sources. This research aims to investigate the influence of the Indonesian Sharia Bank (BSI) business combination on the development of the sharia economy in these countries

The rapid development of science and technology has led to the emergence of various crimes that violate the law by utilizing technology, for example the Doni Salmanan binary option fraud case, which uses the quotex and flexing platforms on social media to influence the public so that they are interested in trading. This relates to forensic linguistics which analyzes the relationship between language and the field of law. This study aims to 1) understand the utterances used by Doni Salmanan to influence someone from a pragmatic perspective of speech acts, 2) understand the meaning of the language used by Doni Salmanan from a semantic perspective, 3) examine how the relationship between the language used by Doni Salmanan and violations in the world of law . The method used in this study is a qualitative method, data collection techniques in the form of documentary studies, and using a forensic linguistic approach from the pragmatic and semantic perspectives of speech acts. The results of this study concluded that Doni deliberately spread hoax news, flexing and charity with the aim of convincing and motivating members that his current wealth is the result of trading. From a pragmatic point of view, the speech delivered by Doni Salmanan contains illocutionary and perlocutionary meanings. Meanwhile, from a semantic point of view, it can be concluded that binary options trading does not have a definite profit and the teaching method may not be profitable because the activity is chancy. So that Doni violated Article 45A paragraph (1) in conjunction with Article 28 paragraph (1) RI Law number 11 of 2008 concerning ITE as amended and added to RI Law number 19 of 2016 concerning ITE. Then article Article 378 of the Criminal Code concerning Fraud and Article 3 of the Republic of Indonesia Law number 8 of 2010 concerning the Crime of Money Laundering (TPPU)

This research aims to address the issues surrounding the allocation of employee benefits at TVRI Nusa Tenggara Timur. Currently, the decision-making process for benefits is solely based on recommendations from supervisors, without taking into consideration employee performance, potentially leading to social jealousy and suboptimal outcomes. In this study, we develop a Decision Support System (DSS) utilizing the Analytical Hierarchy Process (AHP) method to assess employee performance. AHP allows for a hierarchical and objective breakdown of multi-factor problems. The criteria used for evaluation include attendance, behavior, length of service, and dependents. It is expected that the implementation of this DSS will enhance transparency and objectivity in decision-making, minimize employee dissatisfaction, and provide a more robust basis for benefit allocation decisions. This research offers practical contributions to human resource management and decision-making at TVRI Nusa Tenggara Timur.

This research aims to develop and modernize the employee payroll administration system at PDAM Batiwakkal Berau through the implementation of the Payroll System Website (SIMPEG). Previously, the process was conducted manually, leading to various challenges in the efficiency and accuracy of payroll data. In addressing these issues, we designed and implemented SIMPEG using the PHP programming language. The results include a significant improvement in the efficiency of the payroll process, minimizing human errors, and ensuring data accuracy. The use of SIMPEG also provides easy access and data management, making it an effective solution for modernizing employee administration at PDAM Batiwakkal Berau. It is expected that the findings of this research will contribute positively to enhancing performance and transparency in employee payroll data management.

Pekerjaan konstruksi yang dikenal dengan tingkat kesulitan yang tinggi menjadikan sebuah fokus yang terpusat oleh banyak professional. Kegiatan konstruksi yang selalu meningkat menjadikan beberapa peluang aktifitas usaha konstruksi selain konsultan dan kontraktor. Penelitian ini mengkaji kebutuhan akan scaffolding stager / perancah konstruksi dengan menggunakan data sebuah perusahaan persewaan scaffolding stager di Kota bandung.  Metode yang digunakan dalam penelitian ini dalam menganalisis evaluasi investasi dengan metode Net Present Value (NPV) dan Benefit Cost Ratio (BCR). Selain itu, dalam pengambilan keputusan analisis investasi, di lakukan analisis sensitifitas (sensitive analysis) dalam mengukur seberapa layak investasi ini akan dilakukan. Hasil penelitian menyimpulkan bahwa investasi layak dilakukan apabila didasarkan pada metode Net Present Value (NPV) dengan benefit sebesar Rp. 68,373, 714.99 (NPV>0) dan Benefit Cost Ratio (BCR) sebesar 1.074 (BCR>1) disimpulkan invetasi ini layak dijalankan. Berdasarkan analisis sensitifitas (sensitive analysis), dengan menggunakan tiga parameter, yaitu (1) apabila cost dianikkan 10% dan benefit tetap; (2) apabila cost tetap dan benefit diturunkan 10%. Sementara pada parameter (3) apabila cost dinaikkan 10% dan benefit diturunkan 10%, menyimpulkan bahwa investasi ini tidak layak untuk dilakukan dikarenakan tidak memenuhi parameter ke tiga dari analisis sensitifitas (Sensitive analysis). Penelitian ini sangat terbatas dalam mengumpulkan data, untuk penelitian selanjutnya data yang cukup lengkap akan memberikan hasil analisis yang lebih akurat.

This research aims to determine the application of Planning, Organizing, Actuating, and Controlling (POAC) in Islamic Business Management. This research uses a qualitative research method with a Systematic Literature Review (SLR) approach. The existing data sources come from indexed journal literature that has an ISSN (International Standard Serial Number) electronically which has been published via the internet with the code E-ISSN. Data collection was carried out via internet surfing from Google Scholar. The research data population is journals and books that focus on POAC (Planning, Organizing, Actuating, and Controlling). The results of this research state that the implementation of planning in Islamic business management must be in line with sharia values, ensuring that business objectives not only benefit the company, but also create social and economic benefits for society as a whole. The application of organizing in Islamic business management involves the creation of a fair and sustainable organizational structure. The separation of duties and responsibilities must reflect fairness, and strategic decisions must take into account their impact on society. Synergy between business interests and general welfare is the main key in the organizing process. The application of actuating in Islamic business management is the implementation of Islamic values in every company action such as work ethics, transparency and honesty and creating fair economic opportunities. The application of controlling in Islamic business management includes continuous monitoring of compliance with sharia principles. This includes ongoing evaluation of business sustainability and fair distribution of profits. Controls also ensure that the business operates in accordance with Islamic objectives and does not involve practices that are inconsistent with sharia law.

Technological developments have had a huge impact on the banking system, one example of the impact of developments is increasingly modern payment systems such as mobile banking. Bank NTT is one of the banks that provides mobile banking services called B'pung mobile. This research aims to determine consumer preferences for mobile banking services at Bank NTT. This research uses a qualitative descriptive approach, by conducting structured interviews with informants and NTT bank customers. The research results show that consumer preferences for mobile banking services at NTT banks continue to experience positive developments in line with technological advances and changes in user behavior, ease of access, transaction security, feature and functional innovations are getting better. However, in its implementation there are several problems, namely a weak internet connection, no fingerprint feature and also a top up feature that is difficult to access.

The purpose of this study is to determine the effect of tax avoidance on firm value with institutional ownership as a moderating variable in Conventional Banking for 2021-2022. This type of research uses quantitative research because it leads to measurement methods and samples to test variables and hypotheses. Source of data in this study using secondary data. The sample in this research is 38 Conventional Banking observations in the 2021-2022 period using a purposive sampling technique. The analysis technique used is the normality test, heteroscedasticity test, autocorrelation test, t test, simple and multiple linear regression analysis, and test the coefficient of determination (R2) using the SPSS version 25 program. The results of this study state that the tax avoidance variable has a positive and significant effect on company value in the banking sector for the 2021-2022 period and company value can be explained by the Tax Avoidance variable through a regression model of 44.2%. The institutional ownership variable is able to moderate and strengthen the relationship between tax avoidance on firm value in the banking sector for the 2021-2022 period and corporate value can be explained by the Tax Avoidance variable which is moderated by the Institutional Ownership variable, namely 76.4%.

 This study aims to analyze the determination of selling prices to increase sales at Sentra Tahu Berkah Jaya. Sentral Tahu Berkah Jaya is one of the businesses engaged in the production of tofu which has been established since 2003 located in Ganjar Agung, West Metro Metro City. The type of research used is case study research with observation and interview methods. The data processed is data in the form of basic price records such as raw material costs, labor costs and factory overhead costs. While the data analysis techniques used in the research are (1) data collection, (2) data reduction, (3) data presentation, (4) conclusion making. The results of the study show that the tofu production process has a major effect on determining the selling price.