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The behavior of investment decisions began to attract the attention of academics internationally. This study was conducted to investigate the effect of behavioral finance by applied variable overconfidence, representativeness, mental accounting, loss aversion and herding on investment decisions. The total sample collected and used in the study amounted to 203 respondents in Batam City and analyze using multiple linear regression method. The result showed that  overconfidence, mental accounting, and herding have a significant positive effect on investment decisions, while the representativeness and loss aversion variables doesn’t affect investment decisions.

This research was motivated by the company increasing competition in the mobile phone operator in Indonesia. This affects the Prime XL card sales which fluctuated during the years 2016-2018.This study was conducted to determine how to analyze the influence of the brand influence impulse buying prepaid cards XL in Semarang. In this study the authors used below the line and positive emotions as independent variables to be studied how they affect impulse buying.  This study using multiple linear regression analysis using SPSS. The population is XL event at Superindo Candi in Semarang where the amount is not known for certain. The sample used as many as 100 people with engineering sample selection of non-probability sampling using accidental sampling. The research sample was determined by purposive sampling technique. Analysis of the data obtained in multiple linear regression analysis, hypothesis testing t test results showed that each - each variable below the line and positive emotions partially influence and significant to the variable impulse buying.

This study aims to determine the effect of accounting information systems, self esteem, locus of control, budget participation on the budgetary slack at Perusahaan. The population in this study were employees involved in budgeting in each division / department at Perusahaan, amounting to 118 people. This study uses census sampling techniques, namely the use of the entire population without having to draw the research sample as an observation unit. The results of this study show that the accounting information system and locus of control variables have a significant positive effect on the budgetary slack, while the variables of self-esteem and budget participation have no effect on the budgetary slack at Perusahaan.

 The purpose of this study was to determine the Accounting Information System for Cash Receipts in CV. Merapi Kendal, Central Java. The type of research that will be used is associative with a quantitative approach. The population in this study were employees of CV. Merapi Kendal, Central Java, which found 183 people, while the sample used in this study was 40 respondents using purposive sampling technique. The method of data collection through the distribution of the analysis questionnaire used in this study was multiple linear regression The results showed that Internal Control, Human Resource Competence and Organizational Commitment had a positive and significant effect on Accounting Information Systems and the adjusted value of R square in the regression model obtained was 0.816, which means that 81.6 percent of Accounting Information System variables can be explained by the variable Internal Control, Human Resource Competence and Organizational Commitment while the remaining 18.4 percent is explained by other variables outside this study.

The research aimed to determine the effect of price, location, and service quality on the decision of use services of PT. Pos Indonesia, Soreang, Kabupaten Bandung. The population in this study was consumers who had used the services of PT Pos Indonesia, Soreang. The sampling collection technique used accident sampling with a total of 100 respondents. The data analysis technique used in this research is multiple linear regression. The result of multiple linear regression analysis shows that the variables of price, location and service quality simultaneously have a positive relation to consumer decision. Based on the results of the f test, it shows that the variables of price, location, and service quality simultaneously have a positive and significant impact on consumers decisions. The result of the coefficient of determination is 0.55 or 55%, meaning that independent variables such as price, location, and service quality can explain variations in consumer decisions to choose the delivery service of PT Pos Indonesia (Soreang). While the remaining 45% of other variables not examined in this study. Company management should pay attention to parking spaces and price competitiveness to increase consumer interest in using the delivery service of PT Pos Indonesia (Soreang).

This study aims to determine the effect of work ability, incentives, and work discipline on work productivity at PT. Nayati Indonesia Semarang. The population in this study were all production employees at PT. Nayati Indonesia Semarang. The sample used was 82 respondents with simple random sampling technique. The data used is primary data, with data collection techniques using interviews and questionnaires, and data analysis used is multiple linear regression analysis. The results showed that the value of the coefficient of determination was 0.685, meaning that the variables of work ability, incentives, and work discipline could explain the variation in work productivity variables of 68.5%. The results of hypothesis testing with the statistical t test show that (1) Work ability has a positive and significant effect on work productivity, (2) Incentives have a positive and significant effect on work productivity, and (3) Work discipline has a positive and significant effect on work productivity.

This study aims to examine the factors that influence the behavior of using accurate online in computer accounting subjects based on the acceptance model and use of UTAUT technology. This research is quantitative. The population in this study were 81 students majoring in financial accounting SMK IPIEMS Surabaya institutions, with a research sample of 44 people. Samples were taken based on the purposive sampling technique with the criteria of students who have or are currently taking computer accounting subjects. Data were collected using a questionnaire. The data analysis technique used in this research is the analysis technique of Structural Equation Modeling (SEM). The results show there is a significant positive indirect effect between performance expectancy, effort expectancy and social influence towards the behavior of using accurate online with behavioral intention as a mediating variable.

This study aims to determine the effect of financial literacy and risk tolerance owned by Sekapuk Village residents of Gresik Regency as investors. The population in this research is the residents of Sekapuk Village, Gresik Regency who become investors in 2020. The sample is 80 respondents with random sampling technique. Data was collected by distributing questionnaires which were then analyzed using SEM with the PLS application. The results of this study indicate that financial literacy has a positive and significant impact on investment decisions for the residents of Sekapuk Village, Gresik Regency. Financial literacy has a positive and significant effect on risk tolerance for residents of Sekapuk Village, Gresik Regency. Risk tolerance has no significant effect on investment decisions for the residents of Sekapuk Village, Gresik Regency. Risk tolerance disable to act as a mediating variable.

The firm value can be interpreted as a measure of the success of the firm’s performance in increasing the prosperity of shareholders. The purpose of this study to determine the effect of profitability and capital structure on the firm value and the role of the capital structure as an mediating variable in property and real estate companies listed on the Indonesia Stock Exchange period 2017-2019. The sampling techniques in this study using purposive sampling technique with total sample of 44 companies. The analysis technique used is path analysis. This study finds the results that profitability has a significant positive effect on firm value, profitability has a significant positive on capital structure, capital structure has a non significant effect on firm value, and capital structure is not able to mediate the effect of profitability on firm value of property and real estate.

This  research   was  conducted   at  Nostalgia   Restaurant   The  Sidji  Hotel Pekalongan which aims to analyze and explain the influence of food product quality and service on guest satisfaction  which is experiencing  poorly good conditions including color, appearance, portion, tecture, temperature and level of maturity of a food  product  not in accordance  with  guest  expectations  and  there  are some infrastructure services that do not meet the standards in providing services to guests. The research data were obtained through questionnaires and interviews. The sample used in the study was 100 respondents. The research results are expected to provide useful information for the manager and guest satisfaction. The data obtained were processed   using   descriptive   analysis   and   quantitative   statistical   analysis. Quantitative analysis uses multiple regression analysis to determine the effect of the independent variable on the dependent variable, model test, hypothesis testing, and however before the test is carried out, the validity and reliability tests are conducted first. The results of the regression analysis show that there is an increase in the quality of food products and services on guest satisfaction. Then the test results of multiple regression analysis show a significant F value, with a correlation value of determination  R2 square of 0.598. This shows that the quality of food products and services significantly affects guest satisfaction together with a close relationship of 59.8%. This shows that to increase guest satisfaction, it is necessary to increase the quality of products, both food and beverages served to guests, as well as excellent service in accordance with guest expectations.

This research was conducted at Lind's Ice Cream and Resto Papandayan Semarang which aims to analyze and explain the influence of location and service quality on guest satisfaction, as well as to determine which variables have the most dominant influence on guest satisfaction. The method used in this research is a survey with quantitative analysis,. The number of samples in this study were 86 respondents who visited Lind's Ice Cream and Resto Papandayan Semarang. Based on the results of SPSS calculations, the hypothesis at the tested level is significant and has a positive effect on the regression equation,And it is proven that the service quality  variable  has  the  most  dominant  effect   on  guest   satisfaction  with  a regression coefficient of 0.794. The conclusion of this study  is that The quality of service that has the most positive effect on guest  satisfaction at Lind's Ice Cream and Resto Papandayan Semarang.

This study aims to determine the effect of Lactobacillus casei and Ambon banana flour on the viability of lactic acid bacteria and inhibition of pathogens in yogurt. The studies used the Randomized Block Design (RBD) 2 factor, starter type and ambon banana flour concentration. The starters type consisting of Streptococcus thermophillus and Lactobacillus bulgaricus; S. thermophilus, L. bulgaricus and L. casei.  The banana flour concentration consisting of 0; 2.5; 5.0; 7.5 and 10%. Analyzed used one-way ANOVA and continued with Duncan's Multiple Range Test. Variables observed including the viability of lactic acid bacteria, inhibition of pathogen (Escherichia coli and Staphylococcus aureus), and yogurt preference. The results showed that the addition of L. casei to yogurt cultures decreased the viability of lactic acid bacteria and inhibition of E. coli but increased inhibition of S. aureus. Increasing the concentration of banana flour causes increased viability of lactic acid bacteria, inhibiting against E. coli and S. aureus. The highest lactic acid bacteria viability has resulted in 10% banana flour concentration. Yogurt without the addition of banana flour cannot inhibit E. coli and S. aureus. Increasing the concentration of banana flour added to yogurt causes a decrease in preference.

The Literature Review research aims to find out whether nutritional status influences physical fitness in students by using secondary data, namely previous research journal articles. The data collection technique uses the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analysis) method. Searching for journal articles in literature reviews uses methodology with the criteria (1) Searching for journal article data to be reviewed according to the research title, (2) Research variables used according to writing needs, (3) Searching for articles with a time period of 2018-2022 or a period of 5 years, (4) The results of the research are measured validly, (5) Data analysis is analyzed appropriately. The database used by researchers was from Google Scholar Eric Journal and Taylor and Francis with keywords (the relationship between "nutritional status" and physical fitness). From the results of the literature review conducted, it shows that the results of the research show that the variables (1) nutritional status have a relationship with physical fitness in students, (2) there are significant results between nutritional status and physical fitness in students due to several influencing factors.

Manufacturing industry currently plays an important role in meeting the needs of society. The social concern factor, namely Corporate Social Responsibility Disclosure (CSR) and governance, namely Good Corporate Governance (GCG) which is disclosed in the company's financial statements can affect the value of the company. This research was conducted to prove the role of disclosure of these two factors for the value of the company in the future. This study uses a population of manufacturing industry companies listed on the Indonesia Stock Exchange 2015-2019. The results of linear regression testing indicate that CSR disclosure has a positive effect on firm value and GCG disclosure has a positive effect on firm value. This shows that disclosure is an important thing to consider in assessing the company. The more disclosure of the value of the company will increase. The control variables in this study are cash holding, cash value and firm size, only company size has a negative effect on firm value. So that small companies are more able to increase the number of CSR and GCG disclosures compared to large companies. This shows the ability to master the conditions of small companies is more efficient and effective than large companies.

This study aims to determine: (1) The influence of Work Environment on Employee Loyalty; (2) Effect of Compensation on Employee Loyalty; (3) The Effect of Work Environment and Compensation Against Employee Loyalty in PT. Nawakara Arta Kencana. Data collection methods in this study using questionnaires spread with the number of respondents 45 employees. Data analysis technique in this research using normality test, multicolinearity test, heteroscedasticity test, partial test (t test), and simultaneous test (f test). The results of this study indicate that: (1) Working Environment variables have an effect on significant to employee loyalty variable with t value> t table (2,972> 2,016); (2) Compensation variable significantly influence Employee Loyalty variable with t value> t table (5,500> 2,016); and (3) Work Environment Variables and Compensation Variables together affect Employee Loyalty variable in test result showing that the value of f arithmetic> f table (20,343> 3,21) and value of determination coefficient (R2) equal to 0, 492 or equal to 49 , 2%, it means that Work Environment variable and Compensation variable simultaneously influence Employee Loyalty variable as much 49,2%.

The Indonesian Ministry of Health has issued a Minister of Health Decree on Guidelines for the Prevention and Control of Covid-19 in Office and Industrial Workplaces in Support of Business Continuity in Pandemic Situations. The Minister of Manpower issues a Circular which states for companies that limit their business activities due to the policies of their respective local governments in preventing and overcoming COVID-19, causing some or all workers not to come to work, taking into account business continuity, changes in the amount and method of payment wages are made in accordance with the agreement between the employer and the worker. The purpose of this study was to analyze the effect of work-life balance on work engagement through job satisfaction as an intervening variable. Sampling in this study using the Slovin formula amounted to 100 respondents using simple random sampling technique. Data analysis using simple linear regression model, multiple and single test. The results of hypothesis testing work life balance statistically have a positive and significant effect on job satisfaction, job satisfaction is statistically positive and significant impact on work engagement, work life balance has an effect on work engagement through job satisfaction as an intervening variable.

This study aims to analyze creative accounting as a variable that strengthens the influence of corporate social responsibility on the financial performance of companies with the LQ45 index for the 2018-2019 periods. This study uses secondary data from the financial statements of companies incorporated in LQ45 in 2018-2019. The population in this study is a company with an LQ45 index that publishes financial statements in rupiah currency in 2018 and 2019. The sampling technique used is saturated sampling, which means that the entire population is used in all samples. Based on the data, there are 38 companies. The data analysis method used classical assumption test and Moderating Regression Analysis (MRA). The results of this study indicate that corporate social responsibility individually does not affect financial performance, but the presence of creative accounting can strengthen the influence of corporate social responsibility on financial performance.

This study aims to determine the effect of pentagon fraud on fraudulent financial reporting. Pentagon fraud is proxied by five variables, namely the pressure factor which is proxied by external pressure, the opportunity factor is proxied by the ineffective monitoring, the rationalization factor is proxied by the audit opinion, the competence factor is proxied by the change of directors and the arrogance factor is proxied by the dualism of positions which are hypothesized to affect the fraudulent financial reporting. Population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. There are 36 company data with the number of observations for 4 years (2016-2019) as many as 144 research samples obtained by purposive sampling method. Methods of data analysis using the SPSS 26 program. Results of this study indicate that external pressures have a negative and significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring, audit opinion, change of directors and dualism of positions did not have a significant effect on fraudulent financial reporting.

Learning video is a type of media used in learning activities by involving the senses of sight and sense of hearing in an activity process. Messages and information that can be channeled through this media can be in the form of verbal and nonverbal messages that rely on sight and hearing. The objectives of this study are, 1) To find out the relationship between the use of learning videos during the COVID-19 pandemic to the learning outcomes of fiqh students in class V at MI Rare Muchtary for the 2020/2021 academic year, 2) To find out how much the contribution of the use of learning videos during the COVID-19 pandemic to the fiqh learning outcomes of fifth grade students at MI Rare Muchtary for the 2020/2021 academic year. This research is a quantitative correlational study. The sample used in this study were 49 students. then the data were analyzed using the product moment correlation formula. The results showed that the relationship between the use of instructional videos on the fiqh learning outcomes of fifth grade students at MI Rare Muchtary was moderate or adequate. With the value of the correlation coefficient (r_xy) is 0.648. This means that Ho is rejected and Ha is accepted, so that the relationship between the use of learning videos and learning outcomes of fiqh is positive. 2) the instructional video variable (X) has a simultaneous contribution of 36.2% to the variable of student fiqh learning outcomes for class V (Y) and the remaining 63.8% is influenced by other factors not examined in this study.

Generally, learning is done face-to-face in schools, but during the pandemic, the government implemented a physical distancing policy to suppress the spread of COVID-19, and learning was done online. SDN 6 Sumerta applies online learning with whatsapp groups, one of which is PAI learning. Learning motivation is one of the factors that influence the success of learning. Motivation is something that moves an individual to take an action. The purpose of this study was to determine: 1) The effect of variations in learning media in whatsapp group on PAI learning motivation of SDN 6 Sumerta students. 2) The contribution of the variation of learning media in the whatsapp group to the PAI learning motivation of SDN 6 Sumerta students. This type of research is quantitative with a correlational approach, the population is all Muslim students in grades I-VI SDN 6 Sumerta with a sample of 47 students, data collection techniques using questionnaires, documentation and observation. The results of the study show 1) there is a positive and significant influence on the variation of whatsapp group learning media on learning motivation. This is indicated by Y = 6.666 + 0.845X, meaning that if the variation of learning media in WhatsApp increases by 1 point, there will be an increase in learning motivation of 0.845. Judging from the f test, F_count is 610,424 > F_table in numerator 1 and denominator 31 at 4.16. Or it can be seen that significant > 0.05 is 0.000 < 0.05. This means that Ho is rejected and Ha is accepted. 2) Variables of learning media variation in whatsapp group contributed 90.3% to learning motivation. The remaining 9.7% is influenced by other factors not examined by the authors.