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This research aims to find out how much influence audit risk and work stress have on the motivation of auditors at the Padang City Public Accounting Firm. In this research, the population is all auditors in public accounting offices in Padang City. The population in this study was 92 people consisting of several employees who had different positions/groups in KAP Padang City. The sampling method used was the accidental sampling method. The regression analysis carried out was multiple linear regression analysis. The research results obtained based on the partial test (t test) showed: (a) The audit risk variable has a positive and significant effect on auditor motivation. (b) The work stress variable has a positive and significant effect on auditor motivation. Meanwhile, the simultaneous test of audit risk and work stress has a positive and significant influence on auditor motivation. Auditors may be motivated by the challenge of performing high-quality audits in the face of increased audit risk. These challenges can provide a sense of accomplishment and satisfaction for auditors who successfully navigate risks and complete high-quality audits. The stress faced in challenging work situations can motivate individuals to try harder and challenge themselves. When someone feels that they can overcome or cope with a difficult task, this can increase their motivation to succeed.

Extensive research has been conducted to investigate the formulation of a new generation of cereal-based Gluten Free (GF) foods formulated with High-Resistant Starch (RS) sources and high in nutritional value. Black glutinous rice flour is a rich in bioactive compound and MOCAF is known for its high RS content often used as an alternative to wheat flour in the production of gluten-free cookies. The formulation of the combination of these two ingredients needs to be investigated to produce gluten free cookies that have good physical and sensory characteristics. The aims of these research was to investigate the effect of different ratio of Black Glutinous Rice Flour (BGRF) and MOCAF (MF) formulation (F1 = 100:0, F2= 75:25, F3=50:50, F4= 25:75, F5= 0:100) on physical and sensory parameter of resultant GF cookies. The results shows that, cookies with high amount of BGRF showed interesting physical properties with higher diameter, spread ratio, and ∆E of the cookies, lower weight, thickness, baking loss, L*, a*, b*, C* value, and the hedonic score of color, aroma, taste, texture, overall compared to cookies with 100% MF. The best formula that produces gluten free cookies with the highest taste score score is F4 (BGRF 25%:MF 75%) with physical characteristics weight 10.70 g, diameter 48.40 mm, thickness 8.60 mm, spread ratio 5.63, baking loss 17.37 %, L* 53.96, a* 0.63, b* 17.65, C* 17.66,   ∆E 48.78. With the combination of BGRF and MF on cookies dough, we manage to obtain cookies that has great potential to increase the nutritional quality of gluten-free food.

The findings and analysis of the research are, 1) The Principal's Performance in Fostering Teacher Professionalism at UPT SD Negeri 141 Gresik includes: peer tutor assistance, training and workshops, mentoring and collaboration, observation and feedback, curriculum development, research and innovation, use of technology, discussion and reflection, qualification improvement, and career plan development; 2) Forms of teacher professionalism include: continuous development, commitment to students, reflection and renewal, professional ethics, collaboration, involvement in decision-making, use of technology, effective classroom management, monitoring and evaluation of students, communication with parents, development of learning materials, career development, and involvement in school activities; 3) Supporting factors include: school management support, resources, school culture, effective communication, professional development programs, constructive performance appraisal, rewards and recognition, understanding of teachers' needs; and inhibiting factors include: limited resources, resistance to change, unclear vision and goals, internal conflicts, time pressure, curriculum incompatibility, high administrative demands, uncertainty of the school environment. In general, school principals must provide professional services in the field of education in order to organize the educational process effectively and efficiently.    

Human Resource Management (HRM) is a way to provide employees with an understanding of how to develop employment opportunities, work groups that have the appropriate capacity to provide appreciation for their efforts and work. This is because HR is tasked with realizing the vision and mission of a company. By taking a sample of 35, namely all UD employees. Syafaat Prambon with correlation and regression analysis techniques. The results of the analysis concluded: 1) Work Discipline has a positive and significant effect on UD employee productivity. Prambon Intercession. 2) Occupational Safety and Health has a negative and significant effect on the productivity of UD Syafaat Prambon employees. 3) The work environment has a positive and significant effect on UD employee productivity. Prambon Intercession. 4) Simultaneously, it is known that there is a significant influence between work discipline, work safety and health, and the work environment on the productivity of UD employees. Prambon Intercession.

The role of Pokdarwis in carrying out the development of an area is considered strategic in building equal distribution of welfare for local communities. Pokdarwis Srikandi, which is based in the Tinjomoyo sub-district area of Semarang, is expected to be able to develop the potential of its area into tourism business activities that can revive the economy of the people in the area. With the average management and members having different educational backgrounds, the Pokdarwis management must work hard to continue to equip and improve the abilities of its members, especially in governance management. The form of Governance Management Technical Guidance activities includes lectures on Pokdarwis Governance, with material related to financial management, marketing and promotion of tourism products provided. Capacity and Capability Improvement Implementation of financial administration training is carried out by creating simple financial reports and directly practicing the process of recording the organization's income and expenditure transactions. Governance management capabilities are needed to realize sustainable tourism management in the Tinjomoyo Village area, especially in administrative and financial management

During teaching observations at the school, the author encountered cases of physical and verbal harassment as well as sexual violence. The problem started with sexual jokes or shouts made by students at SDN Pantai Hurip 02. While teaching at the school, the author observed the behavior of the victim who felt uncomfortable if he received verbal sexual harassment. Verbal sexual harassment involves sentences or words directed at the victim to humiliate and intimidate them. The authors provide insights for children to help them understand themselves, respect themselves, and differentiate between safe and unsafe touch as effectively as possible. This is done so that students can understand the material presented. This socialization program was carried out at SDN Pantai Hurip 02 and involved 36 students. Efforts to increase students' self-awareness at SDN Pantai Hurip 02 have had a significant positive impact on students. There has been an increase in their knowledge and awareness regarding the prevention of sexual harassment and violence, as well as an increase in their self-awareness. This can be seen from the results of the pre-test and post-test which show an increase in the percentage of students who have high self-awareness by 77%, in the medium category by 13%, and in the high category by 10%. A very significant difference occurred after providing an understanding of preventing sexual harassment and violence. In the low category it decreases to 20%, in the medium category it decreases to 10%, and in the high category it increases to 70%.

Inappropriate cultivation methods and a decrease in the quality of seaweed seeds are some of the obstacles in seaweed production. Technology transfer activities through community service programs aim to provide learning to seaweed farmers on how to enrich seaweed seeds with bionic fertilizer and then cultivate them using the floating net cage method. The activity was carried out on August 24-25, 2022 at the Main Base Command Headquarters of the Indonesian Navy VII Kupang. The method used was a participatory empowerment approach involving seaweed farming communities with counseling and dissemination. Seaweed cultivation with the floating net cage method showed higher absolute growth, relative growth and daily growth rate compared to the longline method, which were 11.91 ± 0.69 g day-1, 0.032 ± 0.002 g g-1 day-1 and 3.14 ± 0.17% day -1, respectively. While in the longline method, it was 9.48±1.81 g day-1, 0.027±0.004 g g-1 day-1, and 2.65±0.43% day -1, respectively.

Socialization of stunting alleviation by using hydroponic is an effort to develop community awareness of stunting and reduce stunting levels by increasing knowledge and skills. Alleviating stunting is an effort to decrease growth disorders in children due to chronic malnutrition and recurrent infections,  that characterized by below standard height by using a hydroponic wick system. Wick hydroponics (Wick) is a hydroponic method that uses a wick as a link between nutrients and the root part of the planting medium. The socialization was held in Sibuak , Tapung , Kampar, Riau. It was started with an explanation about stunting and the hydroponic wick system and demonstration with Pak Choy mustard , started with seeding , installing, and transplanting the hydroponic wick system  and  discussion. Through this activity the Sibuak villagers  know about the importance of how to handle stunting and knows about hydroponic wick systems, and take care of hydroponic plants.    

The purpose of this study is to determine the application of tax planning (tax planning) can affect the corporate income tax that will be paid by CV. Ethanas Nusa Palapa. This type of research uses descriptive qualitative research. Data collection techniques used are observation, documentation, and interviews. This study uses primary data and secondary data. The results of this study indicate that, CV. Ethanas has not done optimal tax planning. By implementing tax planning CV. Ethanas Nusa Palapa was able to reduce its tax obligations from Rp. 23,365,281 to Rp. 19,175,491 and saved Rp. 4,189,790 in taxes.

This research aims to determine the effect of understanding the Regional Financial Accounting System (SAKD), the use of information technology, and internal control on the quality of financial reports in the Besitang District Village Government. This research uses quantitative methods with an associative approach, data collection techniques using questionnaires, the number of samples in this research is 45 people from the Village Work Unit (SKPD) who are involved in financial preparation reports at the Besitang District village/district office. The sampling technique uses a saturated sampling technique. Data were analyzed using multiple linear regression methods. The results of this research show that Understanding the Regional Financial Accounting System (SAKD) partially has a significant effect on the Quality of Financial Reports in the Besitang District Village Government, while the partial use of Information Technology and Internal Control does not have a significant effect on the Quality of Financial Reports in the Besitang District Village Government. Understanding the Regional Financial Accounting System (SAKD), Utilization of Information Technology, and Internal Control simultaneously have a positive and significant effect on the Quality of Financial Reports in the Besitang District Village Government.

The aim of this research is to find out how accounting recording techniques are used in Tanjung Selamat Village, Kec. Percut Sei Tuan, and how it impacts the accountability of village allocation control (ADD). Qualitative descriptive is a type of research methodology used in this research. using data collection techniques, document analysis, and interviews. To speak for the village secretary and treasurer and collect documents related to budget realization records, this research uses a data collection strategy. Based on research findings, Tanjung Selamat Village in Kec. Percut Sei Tuan has created an accounting record system as a consequence of using village financial techniques (siskeudes). The application of accounting record techniques to the general control of accountability for village capital allocation proves that the implementation of village equity allocation is transparent, accountable and accountable. There are only a few obstacles, such as submitting the budget to the village head, which sometimes causes delays. But overall the practice of village financial control is very good and in line with PERMENDAGRI number 20 of 2018.

This study discusses the effect of work discipline, job satisfaction and physical work environment on employee performance at the Brilliant English Course Pare, Kediri Regency. This study aims to determine and explain the results of the influence of work discipline, extrinsic motivation and compensation on employee performance at the Brilliant English Course Pare, Kediri Regency. The sample of this research is all employees who are in the office, namely as many as 30 employees. The sampling technique was carried out using the saturated sample type method, namely non-probability sampling. The analysis technique used is the classical assumption, multiple linear regression. The results of this study are that there is a positive and significant effect of work discipline on employee performance with a significant value of 0.02 <0.05. There is a positive and significant influence of extrinsic motivation on employee performance with a significant value of 0.02 <0.05. There is a positive and significant effect of compensation on employee performance with a significant value of 0.000 <0.05. There is the influence of work discipline, extrinsic motivation and compensation simultaneously on employee performance with a significant value of 0.000 <0.05.    

The purpose of this study was to find out whether social media Instagram, word of mouth, tourist attractions influence the decision to visit the Kalimburan Rice Fields Tourism Object. Data collection process techniques from this study are: Observation and Questionnaire. The analysis technique uses multiple linear regression tests. The results of the partial test (t test) show that the social media variables Instagram, word of mouth, tourist attraction influence the decision to visit the Kalimburan Rice Field Tourism Object. Meanwhile, the results of the simultaneous test (F test) showed that the social media variable Instagram, word of mouth, tourist attraction had an effect on the decision to visit the Kalimburan Rice Fields Tourism Object.

This study aims to determine the effect of job training and digital literacy on employee performance at the Central Bureau of Statistics for the City of Tasikmalaya. This research uses quantitative methods. The type of data used is primary data and secondary data, with a sample of 41 respondents from the employees of the Central Bureau of Statistics for the City of Tasikmalaya, and using the saturated sample method. The data analysis tool used in this study was SPSS Version 25. Data collection techniques used literature studies, field studies: interviews, questionnaires. The results of the study show that Job Training and Digital Literacy simultaneously have a significant effect on Employee Performance. Job Training partially has a significant effect on Employee Performance. Digital Literacy partially has no significant effect on Employee Performance.

This research aims to determine the effect of the cyclical learning model on PAK learning motivation and character of class XI students at SMA Negeri 1 Tampahan in the 2023/2024 academic year. The hypothesis of this research is that there is a positive and significant influence in the use of the cyclical learning model on the PAK learning motivation and character of class XI students at SMA Negeri 1 Tampahan for the 2023/2024 academic year. This research uses an experimental type research method with a pre-experimental research design in the form of "One Shot Case Study". The population in this study was all 30 students in class XI of SMA Negeri 1 Tampahan for the 2023/2024 academic year. Sampling in this study used a purposive sampling technique using the entire population as the research sample, namely 30 students in class XI SMA Negeri 1 Tampahan for the 2023/2024 academic year. This research instrument is in the form of a closed questionnaire for variable the value of ý=a+bX is ý=8.77+0.85X, and Fh > Ft (18.70 > 4.20). From the results of the value analysis, it was obtained from the hypothesis test that H0 was rejected and Ha was accepted, namely that there was a positive and significant influence between the application of the cyclical learning model and the learning motivation for Christian Religious Education and Character in class XI students of SMA Negeri 1 Tampahan for the 2023/2024 academic year.

PT.Herfinta Farm & Plantion is one of the industries related to plantations and business (agriculture). This study aims to determine the factors that influence the quality of work of Internal Auditors at PT. Herfinta Farm & Plantation. This research is included in the category of observational research using qualitative methods, based on subjects and results. The value of one or more variables is determined through a descriptive study, which does not require similarities or associations between one variable and another. In qualitative research, the focus is more on quality than quantity, and the data collected is done through interviews, direct observation, and other relevant official documents rather than surveys conducted. The population of this study consisted of three people, namely the head of section (Kabag), Internal Audit Agronomy, and staff working in the Audit Department at PT. Herfinta Farm & Plantation. From the research conducted, that the factors that influence the quality of work of the Internal Auditor at PT. Herfinta Fam & Plantation is audit knowledge, accountability and motivation.

This study aims to determine: (1) The effect of brand trust on brand loyalty (a study on FISIP USN Kolaka students). (2) The effect of consumer involvement on brand loyalty (a study on FISIP USN Kolaka students). This study uses an approach with quantitative methods. Collecting data in this study using observation, documentation and questionnaires. The population of this study were FISIP students at the Nineteen November University of Kolaka. While the sample of this study amounted to 91 respondents by determining the sample using probability sampling technique. Testing research instruments using validity and reliability tests with SPSS 25. The data analysis technique used in this study is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) through measurement model tests (outer model) and structural model testing (inner model). ) with Smart PLS 3.0. Based on the research results, it is known that the variable Brand Trust has a positive and significant effect on Brand Loyalty as indicated by the P-Values of 0.000. As well as the variable Consumer Involvement also has a positive and significant effect on Brand Loyalty as indicated by the P-Values of 0.003.  

The targets and outputs produced in accordance with the activity plan are as follows: 1) The creation of lecturers of the Vocational Education Study Program (D4) Electronic Engineering FT UNM can increase knowledge of developing curriculum in the Vocational Education Study Program (D4) Electronic Engineering FT UNM; 2) The completion of curriculum documents in the Vocational Education Study Program (D4) Electronic Engineering FT UNM. The method used in this community service activity is to use lectures, questions and answers, exercises and through simulations. The lecture method is used to provide theoretical information about curriculum improvement. This training can help change the mindset of lecturers majoring in electronic engineering education, by increasing their knowledge about curriculum development so that they can formulate course study materials that are in accordance with the ELOs of the applied electronic engineering undergraduate study program. In addition, this is also expected to provide solutions for study programs that have difficulty meeting product needs in the form of RPS. The training provided at this time may not be optimal in empowering lecturers in curriculum development, so more follow-up activities are needed that are organized and carried out by the head of the study program.    

Dui April Yani Simangunsong's research (2023) Thesis entitled "The Influence of Service Quality, Trust, and Satisfaction on Customer Loyalty (Case Study of Bank Sumut Syariah Kcp Lubuk Pakam)" with thesis supervisor 1 Mrs. Annio Indah Lestari, M,Si and supervisor 2 Mr. Muhammad Lathief Ilhamy Nasution, M.E.I This research aims to examine the influence of service quality, trust and satisfaction on customer loyalty (case study of Bank Sumut Syariah Kcp Lubuk Pakam) both partially and simultaneously. The type of research used is quantitative research with questionnaire data collection techniques with Likert scale measurements. The subjects used in this research were customers who saved at the North Sumatra Sharia Bank as many as 100 respondents and were taken using sampling techniques. Data analysis techniques using Spss statistics 25. The results of this research show that: first, Service Quality has a positive and significant effect on Customer Loyalty, with a value of tcount > ttable (9.575 > 1.661) and a significant value of 0.042 < 0.05. Second, Trust has a positive and significant effect on Customer Loyalty with a value of tcount > ttable (8.748 > 1.661) and a significant value of 0.026 < 0.005. Third, satisfaction has a positive and significant effect on customer loyalty with a value of tcount > ttable (7.300 > 1.661) and a significant value of 0.037 < 0.005. Fourth, Service Quality, Trust and Satisfaction, on Customer Loyalty with a value of Fcount > Ftable (37.449 > 2.47) and a significant value of 0.000 < 0.005.

This study aims to determine and analyze the effect of work stress and work motivation in CV. Sollu Muslim Image and Its Influence on Turnover Intention. This research model uses a survey method with a causality research design. Data collection techniques were carried out by distributing questionnaires to CV employees. Sollu Citra Muslim as many as 63 people. Data analysis technique using Path Analysis. Based on the results of the study it is known that work stress and work motivation have a negative and not significant direct effect on turnover intention. Both Work Stress and Work Motivation have a negative and not significant direct effect on Turnover Intention. Therefore it is suggested that companies can increase back Work Stress, Work Motivation and Turnover Intention so that they can have a positive impact and achieve company goals in the future.