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This study aimed to analyze the influence of education level, accounting understanding, and MSME readiness on the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), with business age as a moderating variable. The study employed a quantitative method. The population comprised MSME actors in Waioti Village, totaling 44 individuals. Sampling was conducted using a saturated sampling technique, resulting in 44 respondents. The data used in this study were primary data, collected through questionnaires measured on a Likert scale. Data analysis utilized multiple linear regression and moderated regression analysis, along with descriptive statistics, data quality tests, classical assumption tests, and hypothesis testing. The results indicated that: (1) Education level did not influence the implementation of SAK EMKM, (2) Accounting understanding significantly influenced the implementation of SAK EMKM, (3) Readiness did not affect the implementation of SAK EMKM. (4) Business age influenced the implementation of SAK EMKM, (5) Business age did not moderate the effect of education level on the implementation of SAK EMKM, (6) Business age negatively moderated the effect of accounting understanding on the implementation of SAK EMKM. (7) Business age did not moderate the effect of MSME readiness on the implementation of SAK EMKM.

With car production increasing every year, the automotive industry has grown rapidly in the modern era. This growth has also led to the development of ancillary service sectors such as auto repair shops, auto shows, sales of vehicle accessories and components, and carwash services. Car wash services, in particular, have become very necessary in this day and age, especially for those who cannot and have limited time to wash their own vehicles at home. As a business in the service sector, it is important to implement effective promotional plans and provide optimal service quality to customers to ensure their satisfaction with the services provided. This research aims to evaluate the effect of promotional strategies and service quality on the satisfaction of HJG Carwash users in Punggur District, Central Lampung, either partially or simultaneously. From a population of 242 people, the research sample was taken from 151 respondents. The research method applied is multiple regression analysis with the IBM SPSS Statistics application. The results prove that promotional strategies do not have a positive impact on user satisfaction, while service quality has a positive impact partially on HJG Carwash user satisfaction. However, simultaneously, the two variables together have a positive and significant impact on HJG Carwash user satisfaction. In this study, 29.5% of the variation in customer satisfaction can be explained by the model used, while the remaining 0.705 cannot be described in this research.

Performance is the result of work that can be achieved by an individual or a group within an organization, both quantitatively and qualitatively, in accordance with their authority and responsibilities, in an effort to achieve the organization's goals legally, without violating the law, and in accordance with morals and ethics. The purpose of this study is to determine the effect of work conflict, work quality, and job stress on employee performance at CV. Maha Surya Motor Penarukan. This study uses a quantitative approach. The data collection technique used in this study is a questionnaire with measurement tools tested for validity and reliability, with 42 employees of CV. Maha Surya Motor Penarukan selected as respondents.The data analysis techniques used in this study are Descriptive Statistics, Classical Assumption Tests, and Multiple Linear Regression. Based on the research results, it is shown that the work conflict variable has a positive but not very significant effect on employee performance, the work quality variable has a positive but not significant effect on employee performance, and the job stress variable has a positive and significant effect on employee performance. This study concludes that to improve employee performance at CV. Maha Surya Motor Penarukan, the company needs to manage work conflict well, enhance work quality through training and development, and reduce job stress by creating a more conducive work environment.

This study aims to analyze how the influence of transformational leadership, self-efficacy and career development on employee performance with achievement motivation as an intervening variable in female officials in the Riau Islands Provincial Government. The analysis used in this research is parametric and non-parametric statistics using SEM-PLS (Structural Equation Modeling-Partial Least Square). Data analysis with parametric and non-parametric statistics regarding research variables, calibration tests / pilot tests, validity and reliability, Outer model and inner model analysis, as well as discussion of the results of hypothesis testing or Path Analysis. This study uses path analysis to examine relationship patterns that reveal the effect of a variable or set of variables on other variables, both direct and indirect effects. The calculation of the path coefficient in this study was assisted by SmartPLS. The test results in this study found that Transformational Leadership and Career Development had no significant effect on the Performance of Women Officials in the Riau Islands Provincial Government, while Self Efficacy had a significant effect on the Performance of Women Officials in the Riau Islands Provincial Government, Career Development and Transformational Leadership had a significant effect on the Performance of Women Officials in the Riau Islands Provincial Government Transformational Leadership, Self Efficacy and Career Development have a significant effect on Performance with Achievement Motivation as an Intervening Variable on Women Officials in the Riau Islands Provincial Government.  

This study aimed to enhance the mathematics learning interest of 10th-grade students at SMA Negeri 21 Surabaya through the implementation of peer tutoring with a Problem-Based Learning model in statistics. The background of this research is the low learning interest of students, particularly in mathematics. This study employs a Classroom Action Research (CAR) method, consisting of two cycles. Data was collected through observation, interviews, and tests. The results of the study showed that the application of peer tutoring in the Problem-Based Learning model can improve the learning interest and critical thinking skills of 10th-grade students at SMA Negeri 21 Surabaya in statistics. This can be seen from the improvement in observation results, interviews, and test scores. Students' learning activities and critical thinking skills increased with a higher average percentage in the second cycle compared to the first cycle. The peer tutoring method with the Problem-Based Learning model enables students to learn from and help each other, thus increasing their motivation and engagement in learning. Additionally, this method helps students develop their interpersonal and communication skills.

This paper examines the Office of the Accountant General of the Federation and the relationship between the Nigerian economy and the Treasury Single Account Policy (2015-2024). The Nigerian economy has developed slowly over the years, which has led to little to no improvement in the country's residents' standard of living. The study's overall goal was to determine how the Treasury Single Account Policy affected Nigeria's economic developments between 2015 and 2024. Its specific goals were to determine whether the human development index, Gini coefficient, and poverty rate of the country's economy differed significantly between the pre-and post-implementation periods. The research utilized the design of the quantitative study. Nigerian citizens make up the study's population, while the citizens of Nigeria for the years 2015–2024 make up the sample size. The study employed secondary data that came from the World Bank's National Accounts Data, the National Bureau of Statistics, and the Central Bank of Nigeria's Statistical Bulletin. The paired sample t-test was used to assess the data. The outcome showed that, except the variable of human development index, which showed a significant difference between the periods before and after the implementation of the treasury single account policy, economic development indicators (gini coefficient and poverty rate) did not differ significantly between the periods before and after the policy. Consequently, the analysis found that the Treasury Single Using the poverty rate and Gini coefficient as stand-ins for economic development, account policy had no discernible effect on the Nigerian economy. Additionally, it was determined that the Treasury Single Account Policy had a major influence on Nigeria's economic development using the Human Development Index as a proxy for economic progress. Therefore, it was advised that government programs for human development be maintained and improved, particularly in the fields of health and education.

This type of research is survey research. The purpose of this research is to (1) determine the influence of the learning environment on learning motivation, (2) determine the influence of the learning environment on learning outcomes. The population in this study were all MIPA class students at SMAN 20 Pangkep and the selected sample was 144 students. The data collection techniques in this research were questionnaires and documentation. The collected data was then analyzed using descriptive statistical analysis and inferential statistics. The research results show that there is a positive and significant influence between the learning environment on learning motivation. This was proven in testing the t-test hypothesis, which obtained a value of 9,366 with a significance level of 0.000 < 0.05. So it can be concluded that the learning environment plays an important role in the ongoing learning process, especially in student learning motivation. There is a positive and significant influence between the learning environment on learning outcomes. This was proven in testing the t-test hypothesis, which obtained a value of 9,683 with a significance level of 0.000 < 0.05. So it can be concluded that the learning environment plays an important role in the ongoing learning process, especially in student learning outcomes.

Asnan Ridoanrisna. Efficiency Of Pakcoy Plants (Brassica Rapa) In Maintaining Water Quality To Support The Survival Rate Of Tilapia. Under Guidance By Robin And Novita Mz. Tilapia is a freshwater fish commodity with high economic value. According to data from the Central Bureau of Statistics (BPS), tilapia exports reached 12.29 thousand tons with a value of USD 78.44 million. Tilapia farming faces the risk of mortality which can lead to economic losses, one of which is caused by organic pollution. To address this issue, this research employs phytoremediation methods with varying plant densities to improve water quality and tilapia survival. The study was conducted with four treatments: A75 (plant density 75% of the aquarium surface area), A50 (50%), A25 (25%), and A0 (no plants), using an aquarium size of 60 x 30 x 50 cm³. Each treatment received chicken manure at 1.8 grams per aquarium and 40 tilapia fish per aquarium. Observations were made over 15 days in March 2023, measuring physical and chemical water parameters including DO, pH, TDS, temperature, and ammonia, as well as calculating the survival rate of tilapia. Using a Completely Randomized Design (CRD), the study found that treatment A75 achieved the highest survival rate at 62.5%. This result indicates that higher plant density in the phytoremediation method is more effective in maintaining water quality and supporting tilapia survival.

The Influence of Independent Commissioners, Liquidity, and Leverage on Tax Aggressiveness in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 Period. This study aims to find out and provide empirical evidence regarding the Influence of Independent Commissioners, Liquidity, and Leverage on Company Tax Aggressiveness in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 period. The number of samples in the study were 21 companies with a total of 63 research data obtained using purposive sampling method based on predetermined criteria. The data used is secondary data in the form of audited annual financial reports for the 2020-2024 period taken from the website www.idx.co.id. The data analysis technique used is descriptive statistics, assumption test, multiple linear regression analysis test and hypothesis testing. Based on the results that have been obtained, it is found that the Independent Commissioner and Liquidity have no effect on Tax Aggressiveness and the Leverage variable has an effect on Tax Aggressiveness.

Waste is a serious problem in Indonesia, including in Medan Belawan Regency. The Waste Bank Program is presented as a solution for waste management and community economic empowerment. This study aims to determine the role of the Waste Bank in community income. The research method used is descriptive statistics presented in the form of frequency distribution tables, histograms, steam and leaf (stem and leaf diagrams) or box plots (box line diagrams). Data collection was carried out through interviews, questionnaires and observations. The data analysis technique used is statistical analysis. The Waste Bank Program in Medan Belawan Regency has provided economic, social and environmental benefits. Economic benefits include increasing community income, creating jobs, and saving waste transportation costs. Social benefits include increasing public awareness of the importance of good waste management, and increasing public concern for the environment. Environmental benefits include reducing rubber production, reducing environmental pollution, and preserving natural resources. The Waste Bank Program in Medan Belawan Regency is one example of the application of an effective and sustainable green economy concept. This program can be a model for other waste management programs in Indonesia.

Abstract. turbocharger is a vital component in many modern engines, which functions to increase engine performance and efficiency by compressing the air entering the combustion chamber. However, turbochargers often face various technical problems, one of which is damage to the turbo rotation. The purpose of this research is to discuss reducing RPM on ships to align research objectives, find out the problems that occurred during research, research objectives, problem formulation and research questions. This research method uses the qualitative type TSHD Rsa Marine 3 and the officers' efforts to take action when the main engine experiences a decrease in RPM, namely replacing components that affect the decrease in RPM such as replacing turbo components and air filters. This research was conducted using qualitative research methods, observation, interviews and related heritage. with a sudden drop in RPM. then take data such as RPM reduction statistics and pictures of component repairs that have a big influence on the reduction in Main Engine RPM. Based on the research results, it was concluded that the decrease in RPM was caused by damage to the compressor wheel and dirty turbo filter which resulted in abnormal RPM ME No. 2 on the ship.

This study aims to determine the effect of monetary policy on economic growth. This study uses the Vector Autoregression method by completing the assumption test and estimation on the research variables of inflation, investment, credit, interest rates and gross regional domestic product. Time series research data from 2003-2022 sourced from the Central Bureau of Statistics of North Sumatra (BPS) SUMUT with the results obtained are inflation and interest rates give the results that inflation is influenced by investment and credit, until investment affects gross regional domestic product. Then credit also affects inflation and interest rates and gross regional domestic product is influenced by investment and credit. Thus, in determining policies that encourage economic growth the government must consider a more coordinated monetary policy strategy to deal with the dynamics of strengthening interest rates, controlling inflation, can be measures that support economic stability.

The Communication, Informatics, and Statistics Agency (DISKOMINFOTIK) of Bengkalis is a government institution focused on information and statistics. One of the media used for information dissemination is the DISKOMINFOTIK Bengkalis website. The website of the Communication, Informatics, and Statistics Agency of Bengkalis District offers several information options such as the agency profile, work units, public information, agendas, announcements, contact details of DISKOMINFOTIK Bengkalis, as well as news published by DISKOMINFOTIK Bengkalis. Therefore, the DISKOMINFOTIK Bengkalis website is considered a significant medium for both the agency itself and the public. Hence, software quality becomes an important consideration as it directly affects the website's performance. For this reason, testing needs to be conducted on the DISKOMINFOTIK Bengkalis website. This research addresses 11 factors in McCall, namely Correctness, Reliability, Usability, Integrity, Efficiency, Reusability, Portability, Interoperability, Maintainability, Flexibility, and Testability. Testing is done in two ways: with testing tools and with questionnaires submitted to users and system developers. The results of testing conducted with questionnaires yield quality scores of Correctness 77,66%, Reliability 77,8%, Efficiency 79,01%, Integrity 77,31%, Usability 77,67%, Portability 77,31%, Maintainability 90%, Testability 90%, Flexibility 93,3%, Reusability 95%, Interoperability 90%, so the average quality is 84%.

This study aims to determine the influence of cost factors in determining the success of the modernisation and rehabilitation project in saddang sub unit langnga pinrang district, determine the influence of time factors in determining the success of the modernisation and rehabilitation project in saddang sub unit langnga pinrang district. determine the influence of quality factors in determining the success of the modernisation and rehabilitation project in saddang sub unit langnga pinrang district, determine the influence of health, safety and environmental factors in determining the success of the modernisation and rehabilitation project in saddang sub unit langnga pinrang district.  This research was conducted using quantitative analysis, namely through distributing questionnaires and interviews to the owner, the contractor and the consultant, Data analysis carried out on the questionnaire collected using skinative statistics, namely the percentage to determine the main factors of the success of a project using the Statistical Package for The Social Sciens program.

This research aims to determine the influence of career development variables (X1), competency (X2) and job satisfaction (X3) on employee performance (Y) at the Central Statistics Agency Office. This type of research is quantitative research. The data collection techniques used are primary data and secondary data. The sample selection used the saturated sampling method, the number of samples in the study was 34 respondents at the Central Statistics Agency Office. 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 results of the research obtained the multiple linear regression equation Y= -0.915 + 0.472X1 + 0.394X2 + 0.947X3 and the t test results of the variables career development, competence, job satisfaction had a partially significant effect on employee performance. 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 career development, competence, job satisfaction have a simultaneous and significant effect on the performance of employees at the Central Bureau of Statistics.    

Courses are a place for study material that must be studied by students and must be delivered by a lecturer. Courses are an important element in the smallest unit of student learning transactions, which are served by educational institutions to measure their achievement index. The course achievement index is seen based on the value intervals set by the educational institution. Udayana University is one of the educational institutions in Indonesia and is famous in Bali for one of its study programs, namely the mathematics study program which is within the scope of the Faculty of Mathematics and Natural Sciences. The Udayana University Mathematics Study Program has 8 assessment letter scales, namely A, B+, B, C+, C, D+, D, E with the provision that the achievement index for each course is above the letter scale C. One of the purposes of having an achievement index is that it can be used in determine the taking of prerequisite courses for other courses.

The aim of this research is to explain the effect of GPM, NPM, ROA, ROE, and Leadership Policy on Profit Growth with GCG as a Moderating Variable. This type of research is quantitative, where data is processed using the SPSS application. The sample in the study consists of 10 companies from a total population of 15. The sample was determined using Purposive Sampling, which selects samples based on specific criteria. The data analysis techniques used include descriptive statistics, classical assumption tests (normality test, linearity test, multicollinearity test, autocorrelation test, and heteroscedasticity test), multiple linear regression analysis, hypothesis testing (t-test and F-test), moderated regression analysis, and the coefficient of determination. The data used are secondary data in the form of annual financial reports available on the Indonesia Stock Exchange (IDX). The results of this study show that GPM, NPM, ROE, and Leadership Policy have a significant effect on profit growth, while ROA does not have a significant effect on profit growth. For the moderating variable, GCG moderates the relationship between NPM, ROA, and Leadership Policy on profit growth, but GCG does not moderate the relationship between GPM and ROA on profit growth.

Creativity is the ability to generate new and innovative ideas that are valuable and useful in a particular context. In higher education, creativity is very important because it encourages students to think critically, solve problems effectively, and innovate in their fields of study. This study aims to test the effectiveness of using e-modules based on metacreative strategies in improving students' creativity in the Makeup and Beauty Research course at Padang State University. This type of research uses a quantitative approach with a quasi-experimental method and a pretest-posttest control group design. The population of this study was students of the Makeup and Beauty study program class of 2021 with a sample size of 53 people. Data analysis techniques in this research consist of descriptive statistics, creativity assessment scale, n-gain score test, prerequisite analysis test, and hypothesis testing (Independent sample t-test). The results showed that there was a significant increase in the level of student creativity in the experimental group and the control group. The average pretest score in the control group was 56.72 and the posttest was 64.07 with an N-gain of 0.17 (low category). Meanwhile, the experimental group had an average pretest score of 60.00 and a posttest of 78.77 with an N-gain of 0.46 (moderate category). The results of the hypothesis test using the independent sample t-test showed a sig.(2-tailed) value of 0.000 <0.05, so there was a significant difference between the experimental group using e-modules based on meta-creative strategies and the control group using conventional learning methods. This shows that the use of e-modules based on meta-creative strategies is effective in improving student creativity.

The purpose of this study was to examine the effect of reward, punishment and psychology on academic cheating. This type of research is quantitative with a population of 39 students at Alhimni Education Center and a sample of 31 results from the purposive sampling method. The data used are primary data through questionnaires and measured by a Likert scale. The data analysis technique uses descriptive statistics through the SmartPLS testing tool with outer model and inner model measuring instruments. The results of the study showed that punishment had a negative and significant effect. While reward had a negative effect and psychology had a positive effect but both were not significant.

Indonesia is the first palm oil producing country and palm oil exporter in the world. In recent years, the volume of Indonesian palm oil exports has decreased. The determinants of the volume of Indonesian palm oil exports are the United States dollar exchange rate, the area of ​​Indonesian palm oil plantations, and the price of CPO. This research aims to analyze the influence of the United States dollar exchange rate, oil palm land area, and CPO prices in the short term and long term, simultaneously and partially on the volume of Indonesian palm oil exports. The type of data in this research is secondary data in the form of quantitative data obtained from the Indonesian Central Statistics Agency (BPS), Bank Indonesia and the World Bank. This research was conducted in Indonesia from 1994-2023, with a total of 30 observations. The data analysis technique used is the Error Correction Model (ECM). The results of the research show that the US dollar exchange rate and the area of ​​Indonesian palm oil plantations in the short and long term have a significant effect, while the CPO price has an insignificant effect on the volume of Indonesian palm oil exports. The United States dollar exchange rate, the area of ​​Indonesian palm oil plantations, and the price of CPO simultaneously influence the volume of Indonesian palm oil exports. The United States dollar exchange rate has a partially negative and significant effect on the volume of Indonesian palm oil exports. The area of ​​Indonesian oil palm land has a partially positive and significant effect on the volume of Indonesian palm oil exports. CPO prices have a negative and partially insignificant effect on the volume of Indonesian palm oil exports.