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Poverty is a long-standing problem across countries. Various kinds of efforts to alleviate poverty have been carried out by the government, of course with huge amounts of spending. The collection of funds to the society for social assistance financing can only be done through taxes and zakat. Research on the differences between tax and zakat has been widely conducted, so research on students' views on tax and zakat is needed to find out students' understanding of tax and zakat. This study used descriptive quantitative methods using data collection methods through questionnaire surveys. The results showed that new year college students who chose zakat more effectively or taxes were more effective in terms of poverty alleviation were almost balanced. However, data from BAZNAS and the Ministry of Finance shows that tax has more advantages in the amount of revenue it generates. In fact, several studies have shown empirical evidence that taxes are superior to zakat in terms of poverty alleviation. The results of this study can be used to improve the understanding of zakat and tax as poverty alleviation tools.

Entering the era of globalization, the advancement of innovation and competition in the business world is getting tougher. The capital market is the best way to maintain its reality in the business world. In Indonesia, there is capital market called the Indonesia Stock Exchange. In general, the value of the company is described by the development of the company’s share price in the capital market. The higher the stock price of a company, the higher the value of the company. Before investing their funds, investors perform a ratio analysis on the company’s ability to generate profits. This study aims to determine the effect of Return On Equity, return on aset, Debt to Equity Ratio, dan Current Ratio on Stock prices on the LQ45 index of the Indonesia Stock Exchange (IDX)for the 2015-2019 period, either simultaneously, partially, or dominantly. This study uses quantitative research methods. The research sample was 29 LQ45 manufacturing companies which were obtained by using a sampling technique,namely pusposive sampling. Data analysis was performed by multiple linear regression analysis. The result showed that partially the  Return On Equity, Return On Aset, dan Current Ratio variables had an effect, while the Debt to Equity Ratio variable had no effect on stock prices in manufacturing companies LQ45 Indonesia Stock Exchange (IDX). Simultaneously, the  Return On Equity, return on aset, Debt to Equity Ratio, dan Current Ratio variables have a significant effect on stock prices with an f table value of 2,43 and a significant level of 0,000 less than 0,05.

The large number of institutions in the English village of Pare means that The Benefit English Course institution must market its English language course institution services well. Promotion via Instagram social media can develop business and have an attractive influence on prospective new students. Decisions regarding prices will also determine the success of the course institution. Not only that, Word of Mouth also plays a big role in forming an effective marketing communication strategy for The Benefit English Course institution. The purpose of this research is to determine whether there is an influence that Social Media Instagram (X1), Price Perception (X2), and Word of Mouth (X3) have on students' decisions to choose The Benefit English Course (Y) course institution simultaneously. This research method used was quantitative using a sample of 139 students at The Benefit English Course during February - July 2022. The data was analyzed using a multiple regression analysis test with the equation Y = 3.683 + 0.230 X1 + 0.355 X2 + 0.301 Social Media Instagram (X1), Price Perception (X2), and Word Of Mouth (X3) have a positive relationship with purchasing decisions (Y). The results of the t test and F test also show that the significance value of the Social Media Instagram (X1), Price Perception (X2) and Word of Mouth (X3) variables is smaller than 0.050 and the R square value is 0.924 so it can be concluded that the Social Media Instagram variable ( X1), Price Perception (X2) and Word of Mouth (X3) have a significant influence on the Purchasing Decision (Y) Students of the Benefit English Course Course Institution and have an influence of 70.7%.    

This research investigates the phenomenon of "spoiled children" and its implications for child development with an emphasis on analyzing the stages of cognitive, emotional and social development that can be affected by over-pampering. Through an exploration of the characteristics of spoiled children, such as resistance to the word "no" and self-orientation, this study reveals that spoiling behaviors can contribute to immaturity, dependency, and difficulties in sharing. The results highlight the need for prevention and countermeasures, including setting healthy boundaries, reinforcing positive behaviors, and improving communication between parents and children. The implementation of these measures is expected to help reduce the negative impact of spoiling children on their development.

The purpose of this observation is to invite factors that are influenced by loyalty. Literature Survey Marketing management. The method of writing this research paper is quantitative method and the research sample is residents around Pujon District, Malang Regency.  Organizational culture affects management loyalty. Basically, this cooperative aims to improve the management of members and society as a whole. Although cooperatives do not prioritize profits, cooperative efforts can maintain their survival and increase their business continuity. The first goal of the establishment of cooperatives is to motivate the national economy to ensure the welfare of its members and has expanded the establishment of cooperatives to date. To help its members, cooperatives must improve their operations. This study also uses a questionnaire method that must be filled in at least 100 respondents of KUD members. The form must be filled in on the website that has been done by the cooperative on behalf of the village unit cooperative.

This study aims to examine the effect of emotional quotient, spiritual quotient, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics at Islamic University of Majapahit and STIE AMM Mataram. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 1.460 respondents. The sample used was 100 respondents with Slovin formula as the sampling  technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.

This study examined the effectsl of workload, stress, job appraisal, professionalism, and skills on employee performance among workers at PT Paragon Technology and Innovation. Using the Yamane formula and purposive sampling methods, a total of 75 individuals were found. Workload lhas a strongl favorable impact lon employee performancel, citing SPSS data. lWork stress has al considerable beneficial impact on employee performance, as demonstrated by the computed lt value ofl 3.901 lwith la significance value ofl 0.001 <0.05.l This suggests that lH1 is acceptedl. The calculated t lvalue ofl 3.361 indicates that H2 is rejected. H3 is approved since lthe regression coefficient value of 3.383 (positive)l and the lsignificance value of 0.001l<0.05 show that work appraisals significantly improve employee performance. H4 is rejected, according to lthe regression coefficient value ofl 1.348 l(positive)l and lthe significance value ofl 0.182 > 0.05. The computed F value of 21.812, lwith a significance valuel of 0.000 > 0.05, indicates that lH4 is acceptedl; work evaluation, lprofessionalism, andl talents all positively impact employee performance at the same time. This demonstrates that skills significantly improve worker performance. At 3.343, the regression coefficient is positive and has a significance level lof 0.001 < 0.05l.    

Based on the aim of this research is to find out the comparison of full costing methods and variable costing in determining the cost of production for woven fabric business in Lembang Kolesawangan, Malimbong Balepe district, Tana Toraja Regency. This type of research uses quantitative descriptive data obtained through interviews, observation and documentation. Furthermore,analyzing the data by comparing the full costing  method dan variable costing. The results show the by calculating using the full method and variabel costing, where full costing obtains a higher value, namely Rp.2.671.000 because the full costing method takes into accound all the elements  of cosct, both fixed and variable. Compared to variabel costing, you only get a value of Rp,2.191.925 because variabel costing is only variable costs that are included in inventory and cost of good sold.

This research aims to determine leadership style, teamwork and organizational culture simultaneously on work performance of PT employees. Indonesian Palm Oil Calendar. This research uses quantitative methods with a sample of 97 employees using a saturated sampling technique. The research results showed that there was a positive and significant influence of leadership style on work performance, there was a positive and significant influence of teamwork on work performance, there was a positive and significant influence of organizational culture on work performance and there was a positive and significant influence of leadership style, teamwork and organizational culture together on work performance. The contribution of leadership style, teamwork and organizational culture to work performance is 0.683 or 68.3% while the remaining 40.6% is determined by other variables not analyzed in the model in this study.

Thel aim ofl this researchl isl to analyzel the influence ofl audit quality andl company size on auditl delay inl manufacturing companiesl listed onl the Indonesial Stock Exchangel in 2019-2021. Purposive samplingl as a sample selection techniquel with al sample ofl 28 Propertyl and Reall Estate Sectorl manufacturing companiesl listedl on thel Indonesial Stockl Exchange inl l2019-2021. Thel results prove that audit quality and company size do notl affect auditl delay.  

Every company formed has a vision and mission that must be carried out to achieve goals. To achieve the goals to be achieved, competent human resources are needed in their respective fields. However, nowadays many people are not working according to their competence because they are looking for income. While working, it is undeniable that employees will feel anxious and lead to burnout. Employee performance will go well if they have the same competence as their job and also do not feel burnout. The purpose of this study was to determine the effect of human resource competence and burnout on employee performance at CV Asih Suminar. In this study involved 30 respondents using descriptive qualitative research. Data collection is done by interviews, observation and documentation. With the result that competence lacks influence while burnout has an influence on performance.  

Sharia Microfinance is support given to clients who need resources as business capital or hypothesis. This help can give accommodation to MSMEs who need resources for increment sharia microfinancing to foster their associations. This examination expects to decide the effect of sharia support on expanding little and medium endeavors (MSMEs) in the town of Kp. Charge, Area Na-LX-X North Labuhanbatu Rule. The model in this appraisal is 50 MSME merchants. The data request strategy utilizes quick and prompt reiteration tests. The results of this test are: 1) The F esteem decided is 364.736 with a sig esteem. of 0.000 is more modest than the degree of significance utilized in this examination, to be exact 0.05 (0.000 < 0.05), then, at that point, Ho is dismissed and Ha is recognized, implying that the sharia subsidizing variable (X) affects business progress. MSMEs in the Town of Kp. Charge, Area Na-LX-X North Labuhanbatu Regime Labuhanbatu Na-LX-X Guidelines, and, 2) The impact of R Square is 0.934 or 93.4%. This implies that 93.4% of the variety in autonomous elements can figure out the reliant variable, particularly sharia support. In the mean time, the excess 6.6% was brought about by different factors not examined in this audit. The aftereffects of the assurance coefficient test (R2) actually intend that there are then again other autonomous variables that impact the advancement of MSMEs in Kp Town. Charge, Area Na-LX-X North Labuhanbatu Regime.

This study aims to determine: the level of success of the financial performance of PT Weha Transportatio Indonesia Tbk. During and After the Covid-19 Pandemic in 2020, 2021 and 2022. Judging from the analysis of financial ratios. This research uses quantitative methods with a descriptive approach. The data collection technique used in this research is library research. The population of this study are all financial statements of PT Weha Transportation Indonesia Tbk. 2020, 2021 and 2022. While the sample of financial statements in the form of balance sheets and income statements from 2020, 2021, 2022. The data analysis method used in this research is descriptive quantitative and financial ratio testing which includes liquidity ratios, solvency ratios, profitability ratios, and activity ratios. The results showed that the financial performance of the company PT Weha Transportation indonesia Tbk. Experienced a decline in 2020, namely when the Covid-19 pandemic occurred, and the financial performance of transportation companies before Covid-19 was better than during the Covid-19 pandemic. And experienced an increase after Covid-19.

Penelitian ini bertujuan untuk mengetahui pengaruh produk, harga, dan kualitas pelayanan secara parsial dan simultan terhadap keputusan pembelian pada Gedhong Kopi Karangkobar Banjarnegara. Penelitian ini menggunakan penelitian kuantitatif sebagai metodenya. Metode kuantitatif berbasis ideologi positif adalah metode untuk mempelajari populasi atau sampel. Penelitian ini menggunakan data primer yang bersumber dari 100 orang responden. Pengambilan data yang di lakukan dengan cara memberikan seperangkat pertanyaan atau pertanyaan tertulis kepada responden untuk di jawab. Selain itu penyebaran kuesioner dilakukan menggunakan google from kepada pelanggan Gedhong Kopi Karangkobar. Teknik yang digunakan untuk pengambilan sampel dalam penelitian ini dilakukan menggunakan kuesioner ata observasi secara langsung dengan analisis reresi linear berganda dengan program SPSS versi 25

Penelitian  ini  bertujuan  untuk  mengetahui  pengaruh Nilai Pelanggan dan Kepercayaan terhadap Kepuasan Pelanggan pada Toko Batik Aisyah. Jenis penelitian yang digunakan  dalam  penelitian  ini  adalah  asosiatif kausal.  Populasi  dalam  penelitian  ini  adalah seluruh pelanggan yang pernah berbelanja di Toko Batik Aisyah,  dengan  jumlah  sampel  yang  terdiri  dari  96  responden. Teknik pengambilan sampel yang digunakan adalah purposive sampling  dengan  teknik  pengambilan  data  menggunakan  kuesioner.  Metode  analisis  data yang  digunakan  adalah  analisis  regresi  linier  berganda  dengan  alat  bantu  aplikasi  SPSS  (Statistical Product And Service Solution). Berdasarkan hasil uji t dalam penelitian ini menunjukkan bahwa: 1.  Nilai Pelanggan memiliki pengaruh yang positif dan signifikan terhadap Kepuasan Pelanggan pada Toko Batik Aisyah; 2. Kepercayaan memiliki pengaruh positif dan signifikan terhadap Kepuasan Pelanggan pada Toko Batik Aisyah. Dan hasil uji f pada penelitian ini menyatakan bahwa Nilai Pelanggan dan Kepercayaan memiliki pengaruh positif dan signifikan terhadap Kepuasan pelanggan pada Toko Batik Aisyah

Tujuan penelitian ini adalah untuk mengetahui pengaruh rotasi jabatan, dan iklim organisasi terhadap produktivitas kerja pada Dinas Pekerjaan Umum dan Penataan Ruang Kota Bima. Jenis penelitian ini yaitu penelitian asosiatif, dimana populasinya sebanyak 70 orang dengan sampel sebanyak 50 orang pegawai yang bekerja pada Dinas Pekerjaan Umum dan Penataan Ruang Kota Bima. Sampel diambil dengan teknik purposive sampling. Metode analisis data yang digunakan adalah uji reliabilitas dan uji validitas, uji asumsi klasik, uji T dan uji F, koefisisen korelasi, uji determinasi serta analisis regresi linear berganda. Berdasarkan hasil analisis data, menunjukkan bahwa: variabel rotasi jabatan berpengaruh signifikan terhadap produktivitas kerja dengan nilai sig sebesar 0,001 < 0,05, variable iklim organisasi berpengaruh signifikan terhadap produktivitas kerja dengan nilai sig sebesar 0,000 < 0,05. Berdasarkan perhitungan uji F, secara simultan variabel rotasi jabatan dan iklim organisasi mempunyai pengaruh yang signifikan terhadap produktivitas kerja dengan nilai sig 0,001 < 0,05.

The purpose of this study was to find out whether total debt and total capital affect net profit with income as a moderating variable for manufacturing companies in the Jakarta Islamic Index for 2017-2021. This study uses data processing research methods in numerical form. The samples in this study are 7 manufacturing companies in the Food and Beverage Sub-Sector on the Indonesian Stock Exchange (IDX) for the 2017-2021 period. The analytical method used is descriptive qualitative and descriptive quantitative. The results of the research on the t-test show that total debt has a significant effect on net income with a value of (0.0008 <0.05), total capital has a significant effect on net income with a value of (0.0000 <0.05). Whereas total debt does not have a significant effect on net income with income as a moderating variable with a value of (0.0638 > 0.05) and total capital does not have a significant effect on net income with income as a moderating variable in manufacturing companies in the Food and Beverage Sub Sector in the Jakarta Islamic Index in 2017-2021 with a value of (0.8553 > 0.05)

This study aims to determine the measurement of the financial performance of the Regional Government of Medan City using value for money at the Regional Financial and Asset Management Agency of Medan City. This research uses a descriptive qualitative approach method. Data collection techniques in this study are in the form of interview techniques and documentation techniques. Based on the results of the study obtained namely, The Financial Performance of the Medan City Government as measured by the economic ratio from 2017-2021 can be said to be economical because based on the economic ratio calculated for 5 years, the overall average is 77%, which is included in the economic category because the economic ratio level is less than 100%. In terms of efficiency, from 2017-2021, the overall average is 95%, which is included in the efficient category because the efficiency ratio level is less than 100%. And in terms of effectiveness from 2017 – 2021, the overall average is 85%, which is included in the ineffective category because the effective ratio level is still below 100%.

This research aims to determine the accountability of managing village fund allocations in an effort to increase development and community empowerment in Lambou Darul Ihsan Village, Bukit Malintang District, Mandailing Natal Regency. This research uses a descriptive qualitative approach methodology, data collection techniques in this research are interview, observation and documentation techniques. Based on the research results, it was found that accountability in the management of village fund allocation in an effort to increase development and community empowerment in Lambou Darul Ihsan village in 2022 has been implemented in accordance with Minister of Home Affairs Regulation No. 20 of 2018 starts from planning, implementation, administration and reporting, while at the accountability stage both technically and administratively it is good, but sometimes there are inhibiting factors in preparing the report because the management still lacks experience and limited education, but this can be overcome because of the District government always provide coaching.

This study aims to determine the effect of work motivation, work stres, and work environment on organizational citizenship behaviour at PT. Sari Murni Jaya.The population used is the production employees of PT. Sari Murni Jaya, amounting to 60 people, and in this study 60 people were sampled. The sampling technique used in this study was simple saturated sampling. Data collection was carried out by distributing questionnaires. To test the hypothesis, multiple linear regression analysis tools are used, multiple correlation coefficient (R), multiple determination coefficient (R2), classical assumption test, F test and t test with the help of SPSS statistic 25.0, as well as validity and reliability tests. The results of the validity and reliability tests showed that all items of the questionnaire were declared valid and reliable because the rcount value was greater than the rtable value.The results of this study prove that work motivation influences organizational citizenship behavior (OCB),work stres also influences organizational citizenship behavior (OCB), work environment influences organizational citizenship behavior (OCB), In addition, work motivation, work stres and work environment simultaneously influence on  organizational citizenship behavior (OCB).