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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.

This research aims to find out whether work discipline has a positive and significant effect on the performance of employees of PT Microfinance Institution (LKM) Kutoarjo Village Credit Agency. The data source uses a questionnaire. The population in this study were 16 employees of the Kutoarjo Village Credit Agency Microfinance Institution. The sample in this study was 16 people. Data analysis techniques include simple linear regression analysis coefficients, coefficients of determination, and T tests. The results of the t test show that the t value of the work discipline variable is greater than t table (7.312 > 1.761) or the sig value is (0.000 < 0.05), meaning that the work discipline variable has a significant effect. positive and significant on performance so that the hypothesis is accepted. 

This study aims to analyze "THE EFFECT OF GOOD CORPORATE GOVERNANCE ON COMPANY PERFORMANCE (Study on Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period)". By using our mechanisms of Good Corporate Governance, namely the Board of Directors, Board of Commissioners, Managerial Ownership, and Institutional Ownership as independent variables, while company performance is measured using Return On Assets (ROA) as the dependent variable. This study uses quantitative data with secondary data sources. Research data collection techniques using literature and documentation. The population in this study were 52 companies listed on the Indonesia Stock Exchange in the Consumer Goods Industry Sector. The research sample used a purposive technique with a total of 10 companies that met the characteristics. This study uses data analysis methods, namely: classical assumptions, multicollinearity, autocorrelation, heteroscedasticity, multiple correlation, multiple regression, coefficient of determination, t and F tests. (2 tailed) = 0.177> 0.05, meaning that there is no significant effect between the Board of Directors and company performance. H2 T test results obtained values -2.386 <1.70814 and Sig. (2tailed) = 0.025 <0.05, meaning that the Board of Commissioners has a significant effect on company performance. The results of the T H3 test obtained the results of -1.189 <1.70814 and Sig. (2 tailed) = 0.246> 0.05, it means that Managerial Ownership has no significant effect on company performance. The results of the T H4 test showed the results of 2.943> 1.70814 and Sig. (2 tailed) = 0.007 <0.05, meaning that institutional ownership has a significant effect on company performance. From the results of the F test, it is found that the calculated F value is greater than the F table (3.405> 2.60), and the calculated significant value is smaller than the predetermined significant value (0.024 <0.05), which means the variables of Directors, Board of Commissioners, Managerial Ownership and Institutional Ownership have a significant effect on company performance. 

Intellectual capital is the sum of what is produced by three main things in an organization, namely capital employed, human capital and structural capital which are related to knowledge and technology to provide added value for the company in the form of competitive advantage. This research aims to analyze "The Influence of Intellectual Capital on Company Financial Performance with Corporate Governance as a Moderating Variable". This research uses quantitative data with secondary data sources. The data collection techniques used in this research are literature study and documentation. The sample used used a purposive sampling technique, totaling 9 companies. Based on data analysis from the t test results, VACA, VAHU and VAICTM have a significant effect on ROE. Meanwhile, VAHU and Intellectual Capital, which are moderated by corporate governance, which is proxied by institutional ownership, show no effect on ROE. 

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%.

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.

Learning media in the form of comics can foster Islamic religious education learning activities in students, so that students are trained with the material taught by the teacher. Students become active and interested in learning in reading the material, students try to understand the material by studying the storyline that is made. The formulation of the research problem is; 1) is there any effect the use of digital comics media has on increasing PAI learning activities at SMP Negeri 10 Denpasar in the 2020/2021 academic year, and 2) how much is the contribution of using digital comics media to increasing PAI learning activities at SMP Negeri 10 Denpasar in the 2020/2021 academic year. This study aims to determine; 1) the influence of the use of digital comic media on increasing PAI learning activities at SMP Negeri 10 Denpasar in the 2020/2021 academic year, and 2) how much does the use of digital comics media contribute to increasing PAI learning activities at SMP Negeri 10 Denpasar in the 2020/2021 academic year. This study uses a quantitative approach and in determining the sample using a saturated sampling technique with the results of 79 populations. Data collection techniques using questionnaires and analysis techniques using Product Moment. The results showed that there were; 1) the effect of using digital comics media on increasing PAI learning activities at SMP Negeri 10 Denpasar for the 2020/2021 academic year has a moderate or sufficient positive impact, with the results of the correlation, it is known that rxy = 3.706 is greater than the value of thetable Product Moment r, both at a significant level 5 percent is 1.991, and 2) the coefficient of determination is 15.1%, while the remaining 84.9% is determined by other variables.

At the Health Center an electronic medical record information system (RME) is used in the department registration, poly general, poly elderly, poly tooth, poly MCH, room integrated, room mtbs, psychology, physiotherapy, laboratory and nutrition. Perceived use describes the extent to which they can accept A technology specifically system record medical electronic (RME). Objective study This For analyze how much the perception and use of the electronic medical record information system (RME), how simple and easy it is to implement an electronic medical record information system (RME). And how much big enhancement performance can achieved blessing exists system information That, so analysis with the Technology Acceptance Model method was used . The type of research that used is descriptive analytic. Collection And study with use, observation And questionnaire. The subject population in this study were 30 officers who use information systems RME. The object of this study is the implementation of the Electronic Medical Record Information System. Results between independent variables and dependent variables on system users RME information did not have a significant effect, namely 0.813 No according to decision. Simple linear regression test where Ho is greater than 0.05 then the hypothesis beginning rejected that No There is influence between variable free to variable bound in user RME information system.    

The Relationship between Work Shift and Work Fatigue in the Emergency Room Nurses and the Ward Room of RSUD Piru, West Seram Regency in 2020. Therefore, shift work every day, namely the morning shift starting at 08.00-17.00 WIT while the night shift starts at 17.00-08.00 WIT. The health of nurses is very important so that health services in the community can be optimal, considering that nurses are human resources who play an important role in the hospital for 24 hours. And one of the efforts to improve the quality of service with work shift regulations. Work shifts need to be considered the time or biological clock that corresponds to our body for work accidents. Work fatigue contributes to the occurrence of work accidents caused by fatigue factors. This type of research uses quantitative research with a cross-sectional study design (cross-sectional) where measurement of the variables can be done at the same time so that it is quite effective and efficient. Research subjects were taken 30 nurses from the ER and Ward at PIRU Hospital. The measurement results show the relationship between work shifts and work fatigue of nurses in the ER and Ward there are 8 respondents (26.7%) who have a morning shift schedule and experience fatigue and 7 respondents (23.3%) respondents who have a night shift schedule and do not experience fatigue. The statistical test results show a significant value α <0.003, which means that Ha is accepted by Ho is rejected.  

Cervical cancer is a malignancy in the cervix or cervical uterus. Efforts made to detect cervical cancer include cervical cancer screening with Inspection of Visual Acetate (IVA) method. The purpose of this study was to analyze the factors that influenced the interest in visiting the inspection of Visual Acetate (IVA) Inspection by Productive age women in Sipahutar Health Center in 2019. The type of this study was the Cross Sectional method. The population in the study was productive age women in Sipahutar Public Health Center. The eligible women were 4408 women and 96 women were taken as sample . The results of the study stated that there was a significant influence between age and interest in visiting; education; knowledge; access to information; health services; support of health and socio-cultural personnel with p value <0.05. The variable that most influenceing was the interest in IVA examination visits is access to information with a value of Rp. 95,615. It is hoped that productive age women will increase its knowledge about the dangers of cervical cancer and participate in the early detection of cervical cancer using the IVA method at the health care facility.

This analysis aims to obtain empirical evidence regarding the effect of profitability, leverage, and institutional ownership on tax avoidance in manufacturing companies listed on the IDX for the period 2017-2019. The independent variable uses profitability, leverage, and institutional ownership, while the dependent variable is tax avoidance. Data were obtained from the financial reports of 40 manufacturing companies listed on the IDX for three research periods, namely 2017 - 2019, so that 120 observations were obtained. To prove the influence of the independent variable on the dependent variable, multiple regression analysis was performed. The results of the analysis conducted found that profitability has an effect on tax avoidance, while leverage and institutional ownership have no effect on tax avoidance. Keywords: profitability, leverage, institutional ownership, tax avoidance.