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Previous studies are very important in scientific articles and research. Relevant research is conducted to support theories about identifying influences or correlations between variables. Several elements that affect internal audit quality are discussed in this article, including auditor independence, professionalism, and reliability. The purpose of this article is to gain an understanding of how auditor independence, professionalism, and accountability affect internal audit quality. The results of this study show that: 1) Independence does not affect internal audit quality, 2) Professionalism affects internal audit quality and 3) Auditor credibility affects internal audit quality

Communication patterns are one of the important factors that influence employee performance. The right communication pattern will be able to encourage employees to work more and be more productive, so that they can achieve organizational goals. This research is a type of qualitative research with descriptive methods. The data in this statement comes from the novel Resign by Almira Bastari. The novel Resign by Almira Bastari tells the story of the life of an employee named Alranita who works in a consulting office in Jakarta. Alranita experienced various difficulties in her work, one of which was due to her boss's authoritarian leadership style. The communication patterns established by the leadership in the company caused Alranita to feel uncomfortable and unmotivated at work. Based on the analysis of the novel Resign, it can be concluded that communication patterns have a negative influence on employee performance. As a result, employees become less productive and their performance decreases. Therefore, it is important for leaders to understand the application of appropriate communication patterns. Leaders must be able to create a conducive and supportive work environment, so that employees can work comfortably and are motivated.

This study aims to determine the influence of online customer reviews, online customer ratings, and live streaming features on the purchase decisions of fashion products on the Shopee marketplace in the Surakarta region. This research was conducted in October 2023. The number of samples in this study was 147 respondents from Shopee users in Surakarta. Sampling is done using the purposive sampling method. The data collection technique used in this study is the quantitative method of distributing questionnaires online through social media. Multiple regression is the analysis method used in this study. The results of this study show that online customer reviews, online customer ratings, and live streaming features partially have a significant positive influence on the purchase decisions of fashion products in Surakarta.

This article or writing aims to find out "business feasibility analysis for Ngonah Noodle". The problem focuses on various aspects in measuring how feasible this ngonah noodle business is to be implemented. As is known, the city of Bandung is a city that has the nickname "culinary paradise". This is what underlies the habits of its people who really like culinary delights. The large number of MSMEs in the city of Bandung, especially in the food sector, makes the city of Bandung a destination for people outside the city for culinary delights. One of the culinary delights that is currently popular and sought after by many people is spicy noodles. Ngonah Mie UMK is an UMK that makes and innovates products from spicy noodles. This MSME not only produces processed spicy noodles but also various other types of food or snacks such as aci meatballs and dumplings. Ngonah Noodles UMKM has a good structure and system in all aspects that support its business. Even though it was founded not long ago, this ngonah noodle business is actually able to compete with competitors who sell similar products.

One of the problems that humans face in everyday life is the economy, especially in terms of meeting needs. To survive, humans have to meet all their complex needs. Because rural people often have economic difficulties, they are the most involved in Emok Bank. An Emok Bank is a type of bank that lends money to people by visiting customers in person by sitting upright with both legs bent backwards. An Emok Bank transaction system is done by sitting licensed in certain places, like the terrace of a client's house. Qualitative research is research that produces descriptive data that are written or oral words of people and behaviour that can be observed. The Emok Bank has made the public worried about the high interest rates and the liability system used in the shares. As a result, many communities, especially households, are plunged into problems arising from paying difficulties. Often, loans from this Emok Bank are used to pay off debts to other Emok Banks. Economic circumstances make a householder dependent on a mother's bank. The existence of an Emok Bank has led to bad behavior against the households in the village of Leuweung Gede, most of them being borrowers to an emoc bank that borrows more than one bank.

The aim of this research is to determine the government's efforts to economically empower fishing communities in Adonara District and determine alternative priority aspects for the economic empowerment strategy for fishermen in Adonara District. This research uses a descriptive-qualitative approach. Data collection used was interviews, observation, and documentation. The research results show that the government's efforts to empower the fishing community's economy include optimizing fishing facilities and infrastructure, improving the quality of human resources for fishermen, and finally utilizing marine and fisheries resources. The priority alternative aspects for the economic empowerment strategy of fishing communities are economic aspects, social aspects, and environmental aspects.

To find out whether the fiscal correction made by PT Yoezhadassah is in accordance with the applicable tax law and to find out the effect of fiscal corrections made on commercial financial statements on Corporate Income Tax payable at PT Yoezhadassah. The type of research used is qualitative using the exploration method, which is to describe a situation about to get saturated answers regarding fiscal corrections on commercial reports and the preparation of fiscal financial statements and the calculation of Corporate Income Tax at PT Yoezhadassah. Data obtained by researchers through in-depth interviews as well as documentation and observation studies. The results showed that the fiscal correction of the 2021 financial statements of PT Yoezhadassah was carried out through a negative fiscal correction of income of IDR 38,226,905,190 and expenses of IDR 39,661,451,100 on the company's income statement so that the company, which initially according to the commercial income statement, suffered a pre-tax loss of IDR 1,343,629,518 on the fiscal financial statements, resulted in a pre-tax profit of IDR 103,198,00. Corporation income tax payable by PT Yoezhadassah in 2021 is calculated based on profit from non-final income, namely income from transportation minus costs related to transportation. Corporate income tax payable in 2021 of PT Yoezhadassah after fiscal correction is IDR 21,287,761. PT Yoezhadassah in making fiscal corrections to income and expenses is in accordance with applicable tax laws. Based on the results of existing research, the advice that can be given to PT. Yoezhadassah is that as a taxpayer who earns income subject to final and non-final tax, it is advisable to make separate financial statements for final and non-final income so that the tax calculation can be done correctly. PT Yoezhadassah continues to pay attention to the recognition of costs and revenues that are final and non-final.

Analyzing the impact of PBV, DER, and PER on stock prices, including the influence of PBV and DER on PER, and the intervening role of PER in the PBV and DER dynamics, this study involves nine pharmaceutical companies listed on the Indonesia Stock Exchange, utilizing SmartPLS software. Findings indicate PBV significantly affects stock prices, whereas DER and PER show negligible impact. Both PBV and DER do not influence PER, and PER refrains from intervening in the interplay between PBV and DER concerning stock prices. Despite investor assessments prioritizing book value over indebtedness, the EPS-represented stock acquisition holds minimal influence on investor decisions, leading to PER's inconspicuous impact on stock prices. Contributions of DER and PER to stock values, implications of PBV and DER on PER, and PER's intervening role in the PBV-DER dyad have relatively small effects on stock prices. Consequently, the hypotheses, except for PBV's distinctive influence on stock valuations, are rejected in this intricate analysis.

The study aimed to assess how the utilization of information technology, internal control, and HR competencies affect the reliability of financial statements. Through the use of questionnaires, a "5-point Likert scale" model was used to measure the research variables. The research approach in this case is a quantitative approach,, with the population consisting of accounting and finance employees of distributor companies registered as clients of CV. BRK. Sampling is conducted comprehensively using the total sampling method, with 41 respondents serving as the research subjects. The questionnaire as an instrument that collects respondents' answers is the source of primary data. Multiple linear regression was used for data analysis, and the data was processed with the help of SPSS software version 26. The findings show that the three variables contribute to improving the reliability of financial statements significantly and also positively. This finding shows that the good implementation of internal control, the effective use of information technology, and the high competence of human resources can potentially make the reliability of financial statements increase.

The influence of the work environment on employee productivity in a company makes it very possible to determine success. The work environment has a significant influence on a company, so knowledge is needed to make achievements according to the company's goals. Also, this also has several aspects for employees to meet the company's needs so that losses do not occur. Based on the results of hypothetical measurements, the work environment partially has a positive and significant effect on employee productivity at PT Lonsum Balombissie in Bulukumba Regency. In general, the most significant influence on employee performance at PT Lonsum is a healthy work environment that is in accordance with logical control.

This research uses literature study analysis to evaluate the influence of oil and gas exports, non-oil and gas exports and foreign investment on Indonesia's economic growth. The results show that dependence on the oil and gas sector has a negative impact on economic growth, while growth in non-oil and gas exports and foreign investment has a positive impact. Economic diversification through increasing non-oil and gas exports and appropriate foreign investment can reduce dependence on the oil and gas sector and increase Indonesia's economic resilience. However, keep in mind that the interaction between these variables is not always linear and can affect overall economic growth.

This research uses literature study analysis to evaluate the influence of oil and gas exports, non-oil and gas exports and foreign investment on Indonesia's economic growth. The results show that dependence on the oil and gas sector has a negative impact on economic growth, while growth in non-oil and gas exports and foreign investment has a positive impact. Economic diversification through increasing non-oil and gas exports and appropriate foreign investment can reduce dependence on the oil and gas sector and increase Indonesia's economic resilience. However, keep in mind that the interaction between these variables is not always linear and can affect overall economic growth.

: Operational management is a field of management that has a focus in production or services using special tools and techniques to complete the production. Participants can implement knowledge about the way of production process that is the combination of one material with the other so that it becomes a product, the purpose of operational management, benefits, planning, strategy and challenges in the production process within the company. To gain a deeper knowledge of how production processes within the enterprise then it is necessary to understand the operational control of the process of production. Thus, through this seminar, we were conducted in the Aula of the School of Economic Sciences of Ekadharma Indonesia by inviting three sources that were very competent in its field and which were followed by 42 public participants among them consisting of class XII students of the school. In the seminar activities in addition to adding knowledge about the production process can also be discussed together as well as inserted some ice breaking to get some interesting prizes during the event. To see how enthusiastic the participants were, we used some suggestions and criticisms from some of the participants with a review method and a double choice that contained excellent good, good, pretty good, and bad. And it can be concluded that 66.1% of the participants thought that the seminar was very useful.

The objective of the study was to determine the effect of spiritual quotient on students’ learning achievement through students’ learning efforts. The study used a correlational study. The participants of the study were 195 college students of Institute of Technology and Bisiness of Indragiri which was taken by using cluster sampling. The data were collected using questionnaire and was analyzed using multiple linear regression analysis. The finding showed there was no significant effect between students’ spiritual quotient on students’ learning achievement, there was a significant effect between students’ efforts on students’ learning achievement, there was no significant effect between students’ spiritual quotient on students’ learning achievement through students learning efforts.

The 2024 General Election (Pemilu) is a crucial stage in the dynamics of democracy, where the role of political communication plays a central role in shaping public opinion. This phenomenon creates a need to understand in depth the influence of political communication on public perceptions of candidates, political parties, and crucial issues that influence the direction of state policy. This research aims to analyze the role of political communication in shaping public opinion ahead of the 2024 elections. The main focus is understanding how political communication strategies, including message personalization, social media, and investigative journalism, influence the formation of public opinion and voter participation. The research method used is descriptive qualitative. Data was collected through literature reviews, media content analysis, and interviews with political communication experts. A qualitative approach is used to deepen understanding of the complexity of political communication strategies and their impact on public opinion. The research results show that political communication strategies, especially message personalization, have a significant impact in shaping public opinion. Candidates who are able to connect emotionally with voters through personal life stories and values ​​build strong identification. Social media plays an important role in expanding the reach of political messages, while investigative journalism makes a major contribution in uncovering basic facts and maintaining the integrity of information.

In order to improve the community development business system so that it is more productive and efficient, technology is needed. The introduction of technology that has developed in society is technology that has been developed in a modern way, or what is known as "appropriate technology" or technology and its applications which have the characteristics of being decentralized, relatively small scale, labor intensive, energy efficient and closely related to local conditions. The socialization activity was held on Saturday, July 28 2022 at 13.00 WITA at Moncongloe Bulu Village, Moncongloe District, Kab. Maros. This activity aims to provide information to the community. To provide information to the community, especially residents of Moncongloe Village, Maros Regency, about various appropriate technologies in midwifery services and how to use appropriate technology in midwifery services, which includes how to use and utilize them. This educational process uses a lecture method with the help of powerpoints and leaflets and educational videos. The results obtained from this activity are that the mothers who participated in this service activity become more understanding and know more about how to use appropriate technology in midwifery services. The assessment is based on the participants' responses and enthusiasm in receiving the material provided. Including positive responses from participants in answering questions correctly when asked by the presenter.    

Education in elementary schools has the aim of helping students understand problems in everyday life. The national education system states that education aims to develop the potential of students to become human beings who have faith, noble character, health, knowledge and responsibility. In the context of mathematics education, the PMRI (Indonesian Realistic Mathematics Education) approach is used to help students understand mathematical concepts through real experiences and the context of everyday life. The data grouping learning trajectory using the PMRI approach aims to help grade 1 elementary school students understand the concept of data grouping. The use of sorting and choosing props can also improve the learning outcomes of low grade students in sorting and selecting certain objects or concepts. The aim of this research is that it is hoped that students can learn more effectively through direct experience, visualization and physical movements involved in the sorting and choosing process. Data was collected through interviews and tests. Based on the results and discussion of the research that has been conducted, it can be concluded that the design of a data grouping learning trajectory for elementary school students using an Indonesian realistic mathematics education approach is theoretically able to provide a deeper understanding of data grouping for grade I elementary school students. With the principles in PMRI, students are given the opportunity to develop a conceptual understanding of data grouping with the help of the images provided.

Competency standards are a breakthrough in the world of education in improving the quality of teachers so as to make teachers not only professional but competent in their fields.  This is an implementation of the national education system law, the national standard of education (SNP), the Teacher and Lecturer Law (UUGD), which is realized in the RPP on teachers which will soon be passed. Departing from the above thinking, the author takes the title "Principal's Manajmen in Improving Teacher Competence at SMP Negeri 21 Bandar Lampung" which aims to describe teacher competence and efforts to improve it, as well as supporting and inhibiting factors in efforts to improve teacher competence at SMP Negeri 21 Bandar Lampung. In this study, there are theoretical approaches listed in chapter one and chapter two which explain the theory of efforts to improve teacher competence at SMP Negeri 21 Bandar Lampung, then in chapter three the research methods used are qualitative descriptive, and chapter four research results and exposure to research findings data, chapter five discussion or data analysis, and chapter six are conclusions and suggestions. The data that has been obtained explains that the real state of teacher competence at SMP Negeri 21 Bandar Lampung states that every aspect of competence such as pedagogic competence or teacher learning management ability is stated to be still not very masterful and still below standard, but in the aspects of evaluating learning outcomes, understanding students, and implementing educational and dialogical learning, it can be said to be good.

This study aims to determine the extent of the urgency of halal product certification in increasing Islamic economic growth in Indonesia. The method used is library research. The results of the study show that the urgency of halal certification in the growth of the Islamic economy in Indonesia is: (1) Halal certification is an instrument in the halal chain in the Islamic economy; (2) Halal certification encourages Indonesia's achievements through the implementation of its sharia economic system, and (3) Halal certification plays a role in increasing the quantity of economic growth in Indonesia. The research implication is as a reference and motivation for stakeholders, government and society in accelerating halal certification for target products. The novelty of research is the urgency in the movement for halal certification to move to increase the growth of the Islamic economy in Indonesia.

Initially, the organization was a bridge in forming a component that could be used as a member to solve a problem. The essence of a learning organization is the organization's ability to utilize the mental capacities of all its members to create the kind of process that will improve it.Organizations where people continually develop their capacity to create the results they truly desire, where new and evolving patterns of thinking are fostered, where group aspirations are given freedom, and where people are continually learning studying (learning to learn) something together, but in general organizations have become a discourse in activities that can be used as part of a group. Basically, this is because humans are social creatures, which in this context is homo socius. This fact is a natural characteristic.It is impossible for humans to live alone, apart from society, groups or living with their communities. Humans are creatures that think and can develop. Every human being has the instinct to live in society. To fulfill these various needs, humans must collaborate because they will not be able to fulfill their own needs. That is where the level of human limitations is a reflection that humans need cooperation and that forum is found in organizations.