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This research aims to determine the influence of understanding accounting on the preparation of financial reports for MSMEs in Aru Islands Regency. This type of research is quantitative descriptive which will use primary data obtained from distributing questionnaires to MSMEs in Aru Islands Regency. The number of respondents was 79 MSMEs spread across small islands bordering the Aru Islands Regency. Testing of the hypothesis in this research was carried out using simple linear regression. From the test and analysis results, it is stated that the accounting understanding variable influences the preparation of MSMEs financial reports in the Aru Islands Regency area. Thus, it is important for MSMEs actors to understand accounting in preparing their business financial reports, because if MSMEs actors do not have an understanding of accounting, they will experience difficulties in preparing their business financial reports.

This study aims to determine work flexibility and employee commitment to employee turnover of PT. Tri Jaya Tunggal Makassar. The research method used is a statistical analysis method using SPSS 21 (Statistical Program For Social Science). The data used is in the form of quantitative data, the data obtained is in the form of a questionnaire method, namely by distributing questions (questionnaires) that have been compiled and refer to the variables studied in PT. Tri Jaya Tunggal Makassar. The results showed that the independent variables, namely work flexibility (X1) and employee commitment (X2) had no influence on the dependent variable, namely employee turnover. From the results of the work flexibility reliability test (X1) with a value of 0.621 > 0.60 and for the employee commitment variable (X2) with a value of 0.788 > 0.60 while for the employee turnover variable (Y) 0.891 > 0.60, the three variables are reliable or consistent if measured repeatedly. 

The main objective of this research is to find out whether there is an effect of the Differentiated Learning Model on Speaking Literacy in Indonesian Class X, SMAN 1 Pangkep. This study uses a quantitative approach to the type of experimental research. The population used in this study was class X SMAN 1 Pangkep by taking two sample classes, namely the experimental class was class X Amanah which had a total of 35 students and the control class was class X Creative which had a total of 36 students. The data collection technique used was; written test and speaking test, observation, and interview. Data analysis consists of Descriptive Statistics and Inferential Statistics.The results of this study indicate that there is a significant influence between the differentiated learning model and speaking literacy in Indonesian language class X at SMAN 1 Pangkep. As seen from the Mann Whitney test, information is obtained that the average control is 81.3056 with a standard deviation of 7.285 while for experiments, the average value is obtained -an average of 79.0571 with a standard deviation of 6.978. The mean difference of 2.2485 is positive, thus information is obtained that the control value is greater than the experimental value. Although the control is larger than the experiment, the sig. shows a number of 0.302, the value is > 0.05 where H0 is accepted and H1 is rejected, which means that there is no difference in the average control with the experiment. Based on information that the average control is 80,194 with a standard deviation of 6,440 while for the experiment, the average value is 90,028 with a standard deviation of 5,586. The mean difference of -9,834 is negative, thus information is obtained that the control value is smaller than the experimental value. Besides that, the value of sig. shows a number of 0.000, the value is <0.05 where H0 is rejected and H1 is accepted, which means that there is an average difference between the control and the experiment. This proves that the differentiated learning model in learning Indonesian has an influence compared to before using the differentiated learning model.    

The patients with chronic kidney failure, if they do not limit their intake of fluids, food and an appropriate daily diet, it will cause malnutrition and accumulation of fluid in parts of the body, including the face, hands and feet. Fluid buildup can also occur in the abdominal area or what is usually called ascites. Ascites is an important problem and often occurs in patients undergoing hemodialysis. Ascites will cause stomach enlargement and excess weight gain. The aim of this study was to determine the effect of patient diet compliance on the development of ascites in kidney failure patients in the hemodialysis unit at Tk Hospital. II dr. Soedjono Magelang. This type of research is descriptive analytic using a cross-sectional method. The sampling technique used the Purposive Sampling method with a sample size of 46 respondents. Statistical analysis uses the chi-square test. The results of this study showed p=0.002, which means there is an influence between diet compliance and the incidence of ascites in the Hospital Hemodialysis Unit. Kindergarten II dr. Soedjono Magelang. The more patient compliance with a nutritional diet will have a better impact on the development of ascites.

This study aims to analyze the influence of servicescape and menu variations on purchasing decisions at Aroma Resto and Coffee Padang. This type of research is a causal associative survey method with quantitative data. The population of this study was consumers who visited Aroma Resto and Coffee Padang with a sample of 110 people, using techniques purposive sampling. The research instrument used questionnaires (questionnaires) arranged according to Likert scale. The data was analyzed using SPSS version 23.00 and the results of the analysis were presented in tabular form. The result of the study was servicescape (X1) on Aroma Resto and Coffee Padang in a good category with a percentage of 64%. Menu variation (X1) in Aroma Resto and Coffee Padang in good category with a percentage of 57.3%. The purchase decision (Y) on Aroma Resto and Coffee Padang is in a good category with a percentage of 62.7%. Multiple linear regression tests with T tests on servicescape variables and menu variations affect purchasing decision variables at Aroma Resto and Coffee Padang. The F test value of servicescape variables (X1) and menu variations (X2) affect simultaneously purchasing decisions at Aroma Resto and Coffee Padang. The Adj. R square value of 0.512 means that servicescape variables and menu variations have an effect of 51.2% on purchasing decisions at Aroma Resto and Coffee Padang and 48.8% are influenced by other variables.

This study aims to examine the effect of Profitability and Liquidity on Firm Value either directly or through Dividend Policy as a moderating variable in finance sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This type of research uses quantitative methods with secondary types. The population of this study is all annual financial reports of the finance sector listed on the Indonesia Stock Exchange in 2018-2020. The sample was selected using purposive sampling method and obtained 27 samples of annual financial statements. The method used in this research is Partial Least Square (PLS) through WarpPLS 7.0 software. The results show that Profitability has no significant effect on Firm Value. However, Liquidity has a significant and positive effect on Firm Value. Dividend Policy is not able to moderate Profitability and Liquidity on Firm Value.

Basically, the ingredients for forming concrete consist of cement, water, and aggregate, namely fine aggregate and coarse aggregate. The aggregates commonly used are natural aggregates, namely sand as fine aggregate and gravel or crushed stone as coarse aggregate. Sand as fine aggregate is obtained from mining processes in nature, especially in Indragiri Hulu district, sand mining occurs almost along the Indragiri river. Rock ash is generally dark in color (blackish gray), and consists of fairly coarse grains. When compared to sand, rock ash has a cheaper price. The method used in this study is the experimental method, namely research that aims to investigate causal relationships between one another and compare the results so as to make an innovation. The results of the tests that have been carried out by the author on variations in the addition of stone ash to the concrete mixture for fine aggregate with variations of 25%, 50% and 75%. The results of laboratory tests in this study found that the optimum percentage of rock ash as a substitute for sand was a variation of 50% rock ash with a compressive strength of 28 days of 19.60 Mpa. Rock ash on 50% test specimen can be used as a substitute for sand because in terms of compressive strength with the quality provisions K-225 meets the requirements with a value of 19.60 MPa.    

The research aims to determine the effect, the magnitude of the influence, and the relationship between the transparency of zakat management on the interest of muzakki in Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency. The data source for this research was obtained from questionnaire answers given by research respondents, namely the people of Paluh Manis Village, Gebang District, who paid zakat at BAZNAS, Langkat Regency, as many as 56 respondents. Data analysis in this study used validity test, reliability test, classic assumption test, hypothesis test, and simple linear regression analysis. Based on this test, it is explained that there is a significant influence between the transparency of zakat management on the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency. smaller than 0.05 or (0.000 <0.05) and tcount > ttable (4.382 > 2.00488) so there is an influence of variable X on variable Y. Transparency of zakat management affects the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency by 24.9%. There is a positive or parallel relationship between the transparency of zakat management and the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency.    

Libraries play an important role in determining how the academic climate in schools is formed. To maximize scientific activities, the library is organized as a hierarchical system with many purposes and functions. The main reason why the goals and functions of libraries cannot be implemented effectively is because most of the school libraries in Indonesia currently do not meet the demands, both in terms of convenience and selection of library materials. Therefore, steps must be taken to restore proper library operations. The impact of better library services on the reading interest of SMP Kartini Taman students was one of the topics raised. This project is just one of many that Kampus Merdeka is undertaking as part of the Teaching Campus initiative. The service period in 2023 lasts from February 20 to June 16. Serving at the Junior High School which is located on Jl. Ki Suryo Jati Utara, Kedungturi Village, Taman District, Sidoarjo Regency, is the responsibility of our team. Through the implementation of school library management reform initiatives, this program seeks to restore the function of the school library in accordance with its vision and mission. The planning stage (Planning), the organizing stage (Organizing), the implementation stage (Actuating), and the control stage are the first steps in improving the administrative services of the implemented school library. Collecting data in this service is carried out using a qualitative descriptive methodology which includes interviews, observations, and documentation studies. Based on the initiatives made and the findings, the children's enthusiasm for reading in class increased. Thus, efforts to improve library services are ensured to be successful and right on target.

This research aims to clarify the description of an object to be researched, this type of quantitative research will determine the relationship between the variables being researched will be significant and produce conclusions with the aim of testing the hypothesis that has been set. The data source used in this study uses secondary data and data collection in this study is taken from the company's financial statements. The population used in this research is manufacturing companies in the goods & consumption industry sector and miscellaneous industries listed on the Indonesia Stock Exchange in 2017-2021, and the data sample is 75.  From the data obtained, processed with Microsoft Excel and SPSS 29 software. The sampling technique in this study was carried out using purposive sampling method. The analysis method used in this research is multiple linear analysis method. The results of this study indicate that fixed asset intensity and liquidity have a significant effect on tax avoidance. This research is important for decision makers such as tax managers in ensuring that corporate tax planning goes well, as well as for the Directorate General of Taxes in implementing the best strategy to get tax revenue problems in Indonesia    

Writing this thesis aims to determine the effect of work conflict and workload on employee performance at PT. Lucky Timber Sibolga. The problem encountered in this study is the lack of a sense of mutual support in doing work as a team.                The formulation of the problem in this study is whether there is an influence of work conflict and workload on employee performance at PT. Lucky Timber Sibolga? While the purpose of this study was to find out whether there is an influence of work conflict and workload on employee performance at PT. Lucky Timber Sibolga? The hypothesis put forward is that there is an influence of work conflict and workload on employee performance at PT. Lucky Timber Sibolga. The population in this study amounted to 525 people consisting of employees and contract employees, the sample in this study were 84 people. The data collection technique was carried out by distributing questionnaires. The data analysis technique used is quantitative analysis.                The results of the study found that work conflict and workload can affect employee performance at PT. It is known that Timber Sibolga has a coefficient of determination (R Square) of 0.605. Work conflict and workload together or simultaneously have a positive and significant effect on employee performance at PT. Lucky Timber Sibolga. Where is the Fcount > Ftable value (61.931> 3.11). Partially, work conflict has a positive and significant effect on employee performance at PT. Lucky Timber Sibolga. Where the value of tcount = (5.461) is greater than the value of ttable (1.989), Partially the most dominant workload affects performance, meaning that the workload variable is more decisive in improving employee performance compared to work conflict. Where the value of tcount = (8.886) > ttable value (1.989 ). Multiple linear regression equation Y = 11.315 + 0.315X1 + 0.511X2 employee performance shows a positive direction. It is recommended for companies to always try to control conflicts that occur in employees, namely by providing solutions to every problem that occurs in employees.

  The organization is a means or tool for achieving goals, as a vehicle (vehicle) for the activities of workers who work together in their efforts to achieve goals. These goals certainly differ from one another, for example, they can be in the form of social services, education improvement, career development and so on. Every activity carried out by an organization certainly requires various resources, such as capital, materials, and machinery. Existing resources will be meaningless if not managed properly. To manage it requires other resources, namely, human resources. The formulation of the problem in this study is the formulation of whether work involvement and division of labor jointly affect the performance of employees in the Sibolga Kota District Government? This study aims to determine how much influence work involvement and division of labor have on employee performance in the Sibolga Kota District Government. The temporary hypothesis is that work involvement and division of labor have a joint effect on the performance of employees in the Sibolga Kota District Government. The population is 85 people and is used as a sample. Data collection techniques using library research and field research. The results of the study show that the variables of work involvement and division of labor can affect the performance of employees in the Sibolga Kota District Government by 54.2%. Work involvement and division of labor jointly or simultaneously have a positive and significant effect on the performance of employees in the Sibolga Kota District Government. Where the Fcount value is greater than the Ftable value (38.510 > 3.11). Partially, work involvement has a positive and significant effect on employee performance in the Sibolga Kota District Government. Where the value of tcount = (2.373) is greater than the value of ttable (1.992), Partially the most dominant division of labor affects employee performance, meaning that the variable of division of labor is more decisive in improving employee performance compared to work involvement. Where the value of tcount = (4.453) is greater than the value of ttable (1.995).

The division of tasks is a series of activities carried out in order to determine what should be done or what the work is and who should do it. Competence is an ability to carry out or do a job that is based on skills and is supported by the work attitude demanded by the job. Competence denotes skills and knowledge characterized by professionalism. in this study, namely the formulation of whether the division of tasks and competencies jointly affect the performance of employees in the Sibolga Kota District Government? This study aims to determine how much influence the division of tasks and competencies has on employee performance in the Sibolga Kota District Government. The provisional hypothesis is that the division of tasks and competencies has a joint effect on the performance of employees in the Sibolga Kota District Government. The population is 85 people and used as a sample. Data collection techniques using library research and field research. The results of the research show that the division of labor and competency variables can influence the performance variables of employees in the Sibolga Kota District Government by 54.2%. The division of tasks and competencies jointly or simultaneously has a positive and significant effect on the performance of employees in the Sibolga Kota District Government. Where the Fcount value is greater than the Ftable value (38.510 > 3.11). Partially the division of labor and competence has a positive and significant effect on employee performance in the Sibolga Kota District Government. Where the value of tcount = (2.373) is greater than the value of ttable (1.992), Partially the most dominant division of labor affects employee performance, meaning that the variable of division of labor is more decisive in improving employee performance compared to work involvement. Where the value of tcount = (4.453) is greater than the value of ttable (1.995).

The formulation of the problem in this study is whether work ethics and work motivation have a positive and significant effect on employee performance at the Sibolga Sambas District Office. This study aims to determine the effect of work ethics and work motivation on employee performance at the Sibolga Sambas District Office. The sample in this study were all employees of Sibolga Sambas District, totaling 87 (eighty seven) people. The data analysis technique in this study is Multiple Linear Regression. The results of this study indicate: work ethics partially has a positive and significant effect on employee performance; Work motivation partially has a positive and significant effect on employee performance; Work ethics and work motivation partially have a positive and significant effect on employee performance.

This study aims to determine the effect of Return on Equity, leverage, and dividend policy on abnormal return. This type of research is quantitative research using secondary data. Methods of collecting data from this study using the method of documentation. The sample in this study is companies listed on the Indonesia Stock Exchange and LQ45 indexed in 2019-2021. The sample was selected by purposive sampling method and obtanined 28 samples. The test is carried out using multiple linear regression using SPSS 24. The results of this research show that Return on Equity, and leverage has no significant effect on abnormal return. Dividend policy has a significant effect on abnormal return. This study has limited research variabels and research years.

Riset ini bertujuan untuk menyelidiki pengaruh dari kepirbadian merek dan pengalaman yang dihasilkan merek pada pembentukan ikatan emosional merek pada merek Starbuck. Penyelenggaran survey dilakukan secara daring kepada 272 pelanggan Starbucks di kota Malang. Data hasil survey dianalisis menggunakan metode regresi linear ganda pada SPSS 2022. Hasil analisis memperlihatkan bahwa faktor kepribadian merek dan pengalaman merek secara parsial berpengaruh terhadap pembentukan ikatan emosional merek. Diantara keduanya, kepribadian merek ditemukan lebih dominan berdampak pada ikatan emosional merek. Namun, kedua variabel hanya memiliki dampak sebesar 29,8% terhadap ikatan emosional merek. Hal ini berarti faktor kepribadian merek lebih berperan pada pembentukan ikatan emosional merek pada pelanggan Starbuck di Malang. Hasil studi juga menyarankan agar Starbucks perlu lebih memahami kebutuhan pelanggan yang berusia 21-35 tahun. Adanya pergeseran generasi konsumen dari Milenial ke generasi Z dapat menghasilkan perbedaan kebutuhan dan persepektif terhadap kepribadian merek dan pengalaman merek, yang pada akhirnya akan dapat menciptakan peningkatan pada ikatan emosional merek.

The purpose of this study was to determine the effect of the variable Quality of Service which consists of Reliability (X1), Responsiveness (X2), Assurance (X3), Empathy (X4), Physical Evidence (X5) to influence simultaneously or partially on Consumer Satisfaction at J&T Express Drop Point Modang Tanah Grogot. The hypothesis in this study is that it is suspected that the service quality variables consisting of Reliability (X1), Responsiveness (X2), Assurance (X3), Empathy (X4), Physical Evidence (X5) have an effect on Consumer satisfaction (Y) at J&T Express Drop Point Modang Tanah Grogot. The results of the validity test of 26 questions, all have a value of rcount>rtable, which means that all questions are declared valid. Based on the results of the reliability test, the value of Cronbach's Alpha was obtained > 0.80 (0.949 > 0.80). So all questions are declared reliable. Based on the results of the analysis of the regression equation, Y = 33.126 + 0.239(X1) + 0.128(X2) + 0.185(X3) + 0.166(X4) + 0.207(X5) The correlation coefficient (R) is 0.899, which means that the correlation is very strong between service quality consisting of Reliability (X1), Responsiveness (X2), Assurance (X3), Empathy (X4), Physical Evidence (X5) with Consumer satisfaction (Y). While the value of the Coefficient of Determination (Adjusted R2) is 0.798, which means service quality (X) can explain consumer satisfaction (Y) at the J&T Express Drop Point Modang Tanah Grogot of 79.8% while the rest is explained by other factors not examined at (100 – 79 .8) % = 20.2%. The results of the simultaneous F test show that the quality of service influences simultaneously (together) on consumer satisfaction with Fcount > Ftable or states that Fcount is 79.174 > Ftable is 2.31 and the significance is 0.000 <0.05 so Ho is rejected and Ha is accepted. Partially the reliability variable (x1) has a partial effect on customer satisfaction (Y) with a count of 2.900 > ttable 1.98552, Responsiveness (X2) has no partial effect on customer satisfaction (Y) with tcount 1.617 < ttable 1.98552, warranty variable ( X3) has a partial effect on consumer satisfaction (Y) with tcount 2.202 > ttable 1.98552, Empathy (X4) has no partial effect on consumer satisfaction (Y) with tcount 1.904 < ttable 1.98552, ) physical evidence variable (x5) has a partial effect on consumer satisfaction (Y) with a calculation of 3.845 > ttable of 1.98552. So from these results it is known that the dominant variable is physical evidence (X5) because it has the largest tcount value of 3.845, then Ho is accepted and Ha is rejected.  

Dividend distribution by companies listed on the Indonesia Stock Exchange is a consideration of investors in making investments. Dividend policy considers how much dividends will be paid, the frequency of dividend payments, and the method of dividend payments, both in cash and in the form of stock dividends. The decisions of these investors affect the price of shares on the stock exchange. The market price of a company's shares formed between buyers and sellers during a transaction is called the company's market value, because the price on the stock exchange is considered a reflection of the real value of the company's assets. The stock price in the market shows the performance of the company. This study shows the relationship between dividend policy and PBV which reflects company performance. By using quantitative research methods. It can be concluded that dividend policy affects PBV..    

Research on the influence of business and entrepreneurial characteristics on the general performance of the fisheries processing industry is more specifically reviewed and also researched from an area in Sulawesi, more precisely South Sulawesi Indonesia's large capture fisheries potential can be used as an opportunity to build a fish processing industry, especially in South Sulawesi Province which has a spatial structure policy that supports the fisheries subsector as a superior subsector. Based on the SWOT analysis, strategies that can be applied to encourage the development of the fish processing industry in South Sulawesi Province include strengthening integrated fish processing groups, utilizing and maintaining available catch handling facilities, developing market reach, facilitating administrative access to the establishment of fish processing industries, and increasing the competitiveness of production volumes of fishermen's catches in South Sulawesi Province.South Sulawesi has a specificity in superior products and the quality of human resources, so the policies implemented in the national are not necessarily suitable for South Sulawesi. An appropriate and comprehensive strategy for the development of MSME iin the fisheries processing industry in order to improve their performance in South Sulawesi Province needs to be determined using a way that is in accordance with realistic circumstances and can be applied in reality.

The main task of Bank Jatim is to participate in encouraging the growth of regional economic potential through its participation in developing small and medium credit business sectors in order to obtain optimal profits. Its main activities are collecting and distributing funds and providing other banking services. Until 2019 Bank Jatim has a total of 1,706 operational services, both conventional and sharia services. Bank Jatim currently has e-banking services such as ATM, SMS banking, Internet Banking, Mobile Banking and most recently the jatimcode feature to make it easy for customers to transact wherever and whenever they are. Apart from collaborating with the ATM Bersama network and the Prima network, Bank Jatim has also joined the National Payment Gateway (GPN), which means that bankjatim ATM cards can be used at all ATMs and merchants in Indonesia bearing the ATM Bersama, Prima and GPN logos without any fees.