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This study was conducted because several problems were identified where supervision carried out by the leadership was still not optimal. This is evidenced by the existence of violations committed by both those being supervised and those supervising. In addition, slightly loose supervision does not rule out the possibility of violations of the main duties and functions of inspectorate employees. Employee work motivation still fluctuates in the sense that it is not optimal. This can be seen from the attendance records and completion of work targets that are not in accordance with the time that has been determined. The performance of the Pangandaran Regency Inspectorate seems to be slowing down, many jobs are not completed on time and the targets that have been determined. Of course, it cannot be denied that with few personnel, and the implementation of supervision that must be carried out throughout the district, it certainly has an effect on all jobs that must be completed. The aim is to determine the effect of leadership supervision and work motivation on the performance of inspectorate employees in Pangandaran Regency. The method used in this study is qualitative descriptive research. Based on the results of the research and discussion, the following conclusions were obtained. Supervision of the leadership of the Pangandaran Regency Inspectorate tends to be very high, as well as employee performance which tends to be high. This provides a fairly strong relationship between leadership supervision and employee performance. The calculation results show that leadership supervision has a positive and significant effect on employee performance. The work motivation of Pangandaran Regency Inspectorate employees tends to be very high, as well as employee performance which tends to be high. This provides a fairly strong relationship between employee work motivation and employee performance. The calculation results show that employee work motivation has a positive and significant effect on employee performance.

This study was initiated because of the problem of decreasing employee work motivation. So the purpose of this study is to determine and analyze the effect of educational background on work motivation at the Pangandaran Regency Agriculture Service. To determine and analyze the effect of employee placement on work motivation at the Pangandaran Regency Agriculture Service. To determine and analyze the effect of educational background and employee placement on work motivation at the Pangandaran Regency Agriculture Service. The method used in this study is qualitative descriptive research. Based on the results of the study and discussion, the following conclusions were obtained: Educational background tends to be quite strong, and work motivation tends to be quite strong, so the effect of educational background on work motivation is quite strong. This means that if the educational background is strong enough, work motivation will also increase quite strongly. Employee placement tends to be quite strong, and work motivation tends to be quite strong. The effect of employee placement on work motivation is in the category of quite strong. This means that if employee placement is strong enough, work motivation will also increase quite strongly. Educational background and employee placement have a positive relationship with the work motivation of the Pangandaran Regency Agriculture Service which is quite strong. While the effect of educational background and employee placement on work motivation is in the category of quite strong. This means that there is a fairly strong influence from educational background and employee placement on work motivation

This study was initiated because of the problem of decreasing employee work motivation. So the purpose of this study is to determine and analyze the effect of employee status on employee work motivation at the Pangandaran Regency Agriculture Service. To determine and analyze the effect of employee status and employee competence on employee work motivation at the Pangandaran Regency Agriculture Service, the method used in this study is quantitative descriptive research. Based on the results of the research and discussion, the following conclusions are obtained. Employee status has a positive and significant effect on employee work motivation at the Pangandaran Regency Agriculture Service. This shows that if employee status increases, employee work motivation at the Pangandaran Regency Agriculture Service will increase. Employee competence has a positive and significant effect on employee work motivation at the Pangandaran Regency Agriculture Service. This shows that if employee competence continues to increase, employee work motivation at the Pangandaran Regency Agriculture Service will increase. Employee status and employee competence have a positive and significant effect on employee work motivation at the Pangandaran Regency Agriculture Service. If the employee status and employee competency are implemented properly, then employee work motivation at the Pangandaran Regency Agriculture Service will increase.  

Penelitian ini membahas pengaruh perkembangan industri esports terhadap pertumbuhan ekonomi di Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui studi literatur. Hasil penelitian menunjukkan bahwa perkembangan industri esports berkontribusi positif terhadap pertumbuhan ekonomi Indonesia melalui beberapa aspek seperti peningkatan pendapatan, terbukanya lapangan pekerjaan baru, peningkatan penerimaan pajak, dan peningkatan pariwisata. Namun, terdapat pula beberapa tantangan yang dihadapi dalam pengembangan industri esports seperti kurangnya regulasi yang jelas, minimnya dukungan pemerintah, dan kurangnya infrastruktur yang memadai. Oleh karena itu, penelitian ini merekomendasikan agar pemerintah meningkatkan regulasi dan dukungan dalam pengembangan industri esports serta meningkatkan investasi dalam infrastruktur yang dapat mendukung perkembangan industri ini.

Kerang air tawar telah menjadi salah satu hewan yang cukup penting bagi insan perikanan. Selain sebagai biofilter, bahan makanan ikan dan hewan lainnya juga dagingnya bisa dikomsumsi oleh manusia. Pemanfaatan kerang hanya sebatas daging kerang yang dimanfaatkan sebagai makanan dan kulit kerang sebagai hiasan. Cangkang kerang mengandung zat kapur (Kalsium karbonat CaO) sehingga baik digunakan dalam pencampuran beton Tujuan Penelitian ini adalah untuk mengetahui pengaruh penambahan cangkang kerang terhadap perubahan mutu/kuat tekan beton. Metode yang digunakan adalah pengujian kuat tekan di laboratorium beton (eksperimental). Sampel yang diuji adalah sampel dengan tiga variasi campuran cangkang kerang yaitu 0% cangkang (4 sampel), 10% cangkang (4 sampel) dan 25% cangkang (4 sampel). Tahapan pelaksanaan meliputi; pembuatan benda uji silinder beton, perawatan benda uji dan pengujian kuat tekan. Hasil penelitian menunjukkan meningkatnya kuat tekan beton pada penambahan 10% cangkang kerang dan mengalami penurunan kuat tekan beton pada penambahan 25% cangkang kerang. Proporsi penambahan cangkang kerang yang ideal untuk pencampuran beton pada penelitian ini adalah 10% karena dapat meningkatkan kuat tekan beton.

Supportive Group Therapy is a therapy consisting of several people who plan, organize and respond directly to issues and pressures as well as adverse circumstances and is also a significant method of dealing with hallucination problems. Hallucinations experienced by individuals can be caused by precipitation and predisposing factors. The objective of research was to determine supportive group therapy on the ability to overcome hallucinations in schizophrenic clients at RSUD Tombulilato. Quasi-experimental research design with a group pretest – posttest one group design. Sampling used total sampling with 15 respondents. Data collection used an observation sheet with the results, there were 15 (100%) respondents controlling low hallucinations before being given supportive group therapy by 12 (80.0%) respondents and controlling high hallucinations by 3 (20.0%) respondents. After being given supportive group therapy, it controlled low hallucinations by 2 (13.3%) respondents and controlled high hallucinations by 13 (86.7%) respondents. Statistical test results used the paired t-test showed a p-value = 0.000 with ? <0.05, there was a significant influence between the effect of supportive group therapy on the ability to overcome hallucinations in clients with schizophrenia. It is expected the influence of supportive group therapy can improve the ability to deal with patient hallucinations.

There are many facilities provided by airport organizers to support passenger comfort. In this case, in particular, are the facilities provided to make it easier for passengers to get to and from the plane to the arrival terminal. The use of garbarata plays an important role in services with the aim of providing comfort and satisfaction for passengers, so that passengers do not need to get off the runway and walk far from the plane to the arrival terminal or from the departure terminal to the plane. This study aims to determine whether there is an effect of the use of garbarata and how much influence it has on passenger satisfaction at Depati Amir Pangkal Pinang Airport. The population of this study was 16,727 respondents with 100 samples and data processing using SPSS (Statistical Program for Social Science). This study uses a quantitative approach based on statistical information, the reason researchers use a quantitative approach in this study is because the data that is the object of this study is the processing result of filling out the questionnaire. The results of the research that has been discussed, we can conclude that the sig value of Garbarata Facilities (X) on Passenger Satisfaction (Y) is 0.000 <0.05 so it can be concluded that Ho is rejected, then there is a significant influence between one variable of garbarata facilities (X) on passenger satisfaction variable (Y). Garbarata Facility variable contributes 0.703 or 70.3% to passenger satisfaction and the remaining 29.7% is influenced by other factors.

This study aims to determine the effect of internal control systems and the use of accounting information systems on the quality of financial reports. The population in this study were all employees at PT.Pelabuhan Indonesia II Persero. The research used a total sampling technique with 40 respondents. The data used is primary data. The data analysis technique used in this research is multiple linear regression using SPSS 22 for windows software. The results showed that the internal control system could not affect the quality of financial reports and the use of accounting information systems had an effect on the quality of financial reports.

The purpose of this study is to investigate the effects of inflation, the number of taxpayers, and a tax audit on income tax receipts. The factors utilized in this study are Duty Review, Number of Citizens and Expansion as Autonomous Factors and Annual Expense Receipts as Reliant Factors. All Individual and Corporate Income Tax Receipts, registered Individual and Entity Taxpayers, the number of SKPKBs issued at KPP Pratama Cibitung, and the amount of inflation published monthly by the Central Bureau of Statistics (BPS) of Bekasi Regency in 2017, 2018, 2019, 2020, and 2021 (time series data of 60 months) comprise the population of this study. The saturated sampling method was used for the study's sample, which included the entire population. This sort of exploration utilizes illustrative examination which expects to make sense of the easygoing connection between the factors that impact speculation testing. Using the SPSS version 23 program, multiple regression analysis was used as the analytical method. According to the findings of this study, the Variable of Tax Audit has an effect on Income Tax Receipts, the Variable of Number of Taxpayers has an effect on Income Tax Receipts, and the Variable of Inflation has an effect on Income Tax Receipts.

Riset disini berguna menganalisa dampak profitabilitas, likuiditas, dan tingkat utang pada penghindaran pajak. Populasi riset disini mencakup entitas manufaktur sub sektor aneka industri tercatat diBursa Efek Indonesia periode 2016-2020. Metode penyusunan sampelnya memakai purposive sampling, maka didapat sampelnya riset ini sejumlah 55 data. Teknik riset memakai analisa regresi linier berganda, pengujian F serta pengujian t. Temuan pengujian F menginterpretasikan profitabilitas, likuiditas, dan tingkat utang berdampak simultan pada penghindaran pajak. Secara parsial profitabilitas tidak berdampak pada penghindaran pajak, likuiditas dan tingkat utang berdampak positif pada penghindaran pajak. Koefisien determinasi (R2) riset ini sebesar 16,5%. Temuan ini menunjukkan rata-ratanya entitas manufaktur sub sektor aneka industri menjalankan penghindaran pajak sebesar 26,4% yang dapat dilihat berdasarkan analisis deskriptifnya.

In the world of banking in Indonesia, Islamic banking is a type of activity based on sharia principles that is free from usury. Unlike conventional banks which use interest in collecting and channeling funds, Islamic banks use financing as a contract. In conventional and Islamic banking there are differences in terms of banking operations. Therefore, this study aims to analyze the effect of knowledge, reference groups, and consumer motivation on customers' reasons for saving at Bank Syariah Indonesia, South Jakarta. The approach used in this research is a quantitative approach. The quantitative approach aims to determine the magnitude of the analyzed variables. The results of the study show that the knowledge variable and the consumer motivation variable do not have a significant influence on a person's decision to save at Bank Syariah Indonesia. Meanwhile, the reference group variable has a significant influence on a person's decision to save at Bank Syariah Indonesia, so that simultaneously high and low knowledge, reference group, and motivation if simultaneously have an influence on customers to save at Bank Syariah Indonesia.

Abstarak Kegiatan pengabdian dilakukan untuk memberikan pendampingan tentang penyusunan laporan keuangan pada UMKM Usaha Minuman yang diberi nama ME Time Boba, usaha tersebut beralamat di kelurahan Kebumen kecamatan Kebumen Kabupaten. Dalam proses bisnisnya, laporan keuangan di Me Time Boba dicatat perhari dan tidak terstruktur dengan benar. Penyebab utamanya karena kurangnya kompetensi pemilik usaha minuman Me Time Boba di kelurahan Kebumen terhadap pembukuan laporan. Dari pokok masalah tersebut penting untuk dilakukan perbaikan dan pendampingan penyusunan laporan keuangan sehingga dapat mendorong usaha UMKM Usaha Minuman tersebut. Metode yang dipakai dalam kegiatan ini adalah metode pendampingan langsung penyusunan laporan keuangan menggunakan aplikasi BukuKas bagi mitra sampai berhasil diterapkan. Dianggap berhasil Ketika mitra mampu memahami perbedaan sebelum dan sesudah diberikannya pendampingan. Berdasarkan hasil kegiatan pihak mitra paham akan pentingnya melakukan pembukuan laporan keuangan dengan baik dan benar. Pengaruh dari kegiatan ini, berdampak pada laporan keuangan yang terstruktur seperti akun-akun pendapatan, pengeluaran dan laporan laba rugi dan pemahaman mitra terkait lapora keuangan yang akan disusun di tahun selanjutnya.  

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.