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This research was conducted with the aim of knowing the partial and simultaneous effect of accessibility, effectiveness, promotion, and trust on passengers' decisions in choosing the Kamandaka Train. The population in this study were Kamandaka train passengers. The sampling technique used is non-probability sampling with the type of sampling that is incidental sampling. The analytical method used is descriptive analysis. Data were analyzed using multiple linear regression analysis with the help of Software Statistical Package For Social Science (SPSS) version 25. The results of this study indicate that the variables Accessibility, Effectiveness, Promotion, and Trust have a partial and simultaneous effect on Passenger Decisions. The results of multiple linear regression analysis obtained the equation Y = -2.766+ 0.357.X1 + 0.322.X2 + 0.181.X3 + 0.352.X4 + µ. The results of the equation show that the accessibility variable has a positive and significant effect on passenger decisions (tcount 4.155 > ttable 1.98498), effectiveness on passenger decisions (tcount 3.258 > ttable 1.98498), promotion of passenger decisions (tcount 2.036 > ttable 1.98498 ), Trust in Passenger Decisions (tcount 4.750 > ttable 1.98498) As for the value of Adjusted R2 = 0.577. This means that 57.7% of the variation in the dependent variable (Y), namely Passenger Decisions, is explained by the independent variables, namely Accessibility, Effectiveness, Promotion, and Trust. The remaining 100% - 57.7% = 42.3%, influenced by other variables outside the research.

This study aims to find out and describe how students' perceptions of craft and entrepreneurship subjects in class XI MIPA SMA Laboratory Development UNP. This study took 11 (eleven) respondents consisting of representatives of class XI MIPA students. This research method uses a type of qualitative descriptive research. The data collection method uses observation, interview and documentation techniques. The interview technique is conducted unstructured using interview guidelines. Based on the results of the overall research, it was concluded that students' perceptions of craft and entrepreneurship subjects in class XI MIPA were said to be lacking in the teaching techniques used by teachers so, many students felt less interested in craft and entrepreneurship subjects in class XI MIPA SMA UNP Laboratory Development.

Taxes play an important role in state revenue, through the rapid development of economic sectors and have the potential to increase tax revenue. According to the Small and Medium Enterprises Cooperative Office of Central Java Province, Brebes Regency has MSMEs with a total of 8385 units. With so many MSME actors who should be able to meet taxpayer compliance due to the lack of tax knowledge, the development of digitalization and MSME actors in Brebes Regency. This study aims to determine the effect of the level of tax understanding, income turnover and digitalization of services on tax compliance of taxpayers of micro, small and medium enterprises (MSMEs) Mitra Mandiri Brebes. This research was conducted at MSMEs Mitra Mandiri Brebes. This research method is quantitative research. This study used purposive sampling method. The analysis technique used is multiple linear regression. The results showed that the level of tax understanding had a significant positive direction with a large influence of 59%; while income turnover has a significant direction of 68%; and digitalization of services has a significant positive direction of 49%    

This study aims to determine the effect of capital intensity and institutional ownership on tax avoidance with profitability as a moderating variable. This study uses a type of quantitative research using secondary data in the form of annual reports. In this study, the population is consumer goods industry companies listed on the IDX for the 2019-2022 period using a purposive sampling technique. Based on this technique, 31 companies were obtained with a span of 4 years of observation, so that 124 observation data were obtained. The data that has been obtained is then analyzed using the SPSS version 25 application. The results of this study indicate that capital intensity has no effect on tax avoidance and institutional ownership has a negative and significant effect on tax avoidance. Then profitability as a moderator is not able to moderate the effect between capital intensity on tax avoidance, while profitability is able to moderate the relationship between institutional ownership on tax avoidance. Suggestions for future researchers to be able to add other variables that affect tax avoidance and to be able to use other sector companies as objects of observation in order to be able to compare the results of one company's research with another.

This study aims to determine how the influence of leadership and motivation on employee performance at PT Reksagriya Antam, South Jakarta.  The method used by the author in this study is statistical quantitative method. Data collection used in this study included the distribution of questionnaires, observations and literature studies. Data processing techniques use validity test analysis, reliability test, data feasibility test (classical assumption), multiple regression analysis, determination coefficient analysis and hypothesis test using t and f tests.  Based on the results of simultaneous test F test of (20.336) > Ftable (3.27) proved that leadership and motivation variables together have a positive and significant influence on employee performance with multiple regression equations Y = 13,660 + 0.215X1 + 0.481X2 and the value of the coefficient of determination At 0.537, it can be concluded that leadership (X1) and motivation (X2) together have an influence contribution of 53.7% on employee performance (Y).    

This research aims to determine the effect of profitability ratios and activity ratios on profit growth at PT. Astra Agro Lestari during the 2012-2021 period. The independent variables used to measure profitability ratios are return on investment (ROI) and Gross Profit Margin (GPM), the independent variables used to measure activity ratios are measured by Receivable turnover (RTO) and Fixed asset turnover (FATO). The dependent variable used in this research is profit growth. The data in this study uses secondary data, namely financial reports for 10 years, starting from 2012-2021 at PT. Astra Agro Lestari Tbk. The data analysis techniques used are the classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination t test and f test. The results of research using the t test show that the return on investment (ROI) variable has no significant effect on profit growth, the Gross Profit Margin (GPM) variable has no significant effect on profit growth, the Receivable Turnover (RTO) variable has no significant effect on profit growth and the Fixed variable asset turnover (FATO) has no significant effect on profit growth.  

This study aims to determine how much influence work discipline (X1) has on employee performance (Y) at PT Gayung Kencana Sakti, and to find out how much work motivation has on employee performance at PT Gayung Kencana Sakti. As well as to find out how much influence Work Discipline (X1) and Work Motivation (X2) have on the performance of employee of PT Gayung Kencana Sakti simultaneously.This research method uses a quantitative method with a questionnaire distribution technique to obtain primary data from employees of PT Gayung Kencana Sakti with a saturated sample of 30 respondents.The results of the simultaneous analysis prove that work discipline and work motivation are proven to have a positive and significant effect on performane together with a calculated F count of 27,905 greater than F table 3,32 or the equation 27,905 > 3,32 a significant value of 0,000 where the value is smaller than with the equation (0,000 < 0,005). With a coefficient of determination of 0,674 or 67,4%, it is in accordance with the standard measurement of the simultanoues test, namely Ha is accepted Ho is rejected.  

This study aims to determine simultaneously and partially leadership and work conflict on employee performance at RSUD dr. Soekardjo Tasikmalaya City. The method used in this research is quantitative with an employee survey approach with a sample of 75 respondents. The data collected were primary and secondary. Data analysis in this study used multiple linear regression analysis, correlation coefficient and coefficient of determination using SPSS software. The results of this study indicate that leadership and work conflict simultaneously have a significant effect on employee performance at Dr. Soekardjo Hospital, Tasikmalaya City. Leadership partially has a significant effect on employee performance at RSUD dr. Soekardjo Tasikmalaya City. Work conflict has no significant effect on employee performance at RSUD dr. Soekardjo Tasikmalaya City.

: This study aims to examine the effect of work discipline and compensation both simultaneously and partially on the work productivity of Production Section employees at SSC Quality Tasikmalaya. The population in this study is 45 respondents who are employees of the Production Department at SSC Quality Tasikmalaya. The data collection methods used are interviews and questionnaires. Data analysis techniques in this study using multiple linear regression analysis, correlation coefficient and coefficient of determination using SPSS software version 25. The results of this study indicate that work discipline and compensation simultaneously affect work productivity. Work discipline partially has a positive and significant effect on work productivity. Compensation partially has a positive but insignificant effect on work productivity.

This study aims to examine and analyze the effect of accounting conservatism, capital structure, firm size on earnings persistence. This type of research is quantitative research. The sampling method in this study was a purposive sampling method, namely the selection of samples based on predetermined criteria. The sample for this study uses manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with 98 research data. The analytical method used is multiple linear regression analysis using the IBM SPSS statistics 22 program. The results show that the leverage and market concentration has a significant effect on earnings persistence. Meanwhile, the variable operating cash flow have no effect on earnings persistence.

This study aims to determine the application of SAK ETAP in the preparation of BUMDes financial statements in Tuban The data analysis technique in this study is a qualitative descriptive method and only describes the results of interviews and documentation conducted in the field. There were 14 BUMDes analyzed. The results of this study indicate that there are only 13 BUMDes that have financial statements with the advantages and disadvantages of each New Usaha BUMDes, Rato New Business BUMDes, Sama Kai BUMDes, Soro Mandiri BUMDes and Harapan Bersama BUMDes only make a balance sheet. BUMDes Maja Labo Dahu and BUMDes Lu’u Lambu only make profit and loss statements. BUMDes Mantika Lanta only makes reports on changes in capital, BUMDes Damai only makes profit and loss reports and balance sheets. BUMDes Meci Angi. BUMDes Melayu Mekar, BUMDes Mangge Baru and BUMDes Hidi Rasa only make general cash books in the form of cash in and cash out. Meanwhile, according to SAK ETAP, there are five types of financial statements that must be made, namely balance sheets and income statements. Loss, statement of changes in equity, statement of cash flows and notes to financial statements.

PT Diamond Food Indonesia Tbk is a company engaged in the food and beverage industry. The company's purpose in general is to increase profitability. However, there are several factors that can affect the profitability. The purpose of this study was to know and analyze the influence of leverage and liquidty on profitability at PT Diamond Food Indonesia Tbk simultaneously and partially. The type of data used is secondary data derived from the Financial Statements of PT Diamond Food Indonesia Tbk for the period 2020 – 2022. The research method used is quantitative descriptive analysis. The analyzer uses multiple linear regression equations, classical asumi tests, Detemination coefficient tests (R²), t tests (partial) and F tests (simultaneous). Data processing used SPSS version 25 program. Variable Leverage is measured using Debt Equity Ratio (DER), Liquidity is measured using the ratio namely Current Ratio (CR) and Profitability is measured using Return On Assets (ROA). Based on the results of the analysis with the t test (partial) shows that the variable leverage partially has no effect on profitability and the variable liquidity partially has a negative effect on profitability. Simultaneously showing variable results Leverage and Liquidity simultaneously have a significant effect on Profitability

This study aims to determine the application of financial reportsbased on Minister of Cooperatives Regulation No. 14 of 2015 concerning Guidelines USPPS Accounting By Cooperatives. The research method used in This research is a qualitative descriptive obtained from interviews and documentation. The research findings show that BMT Sumber Barokah Pulau Rakyat has not yet implemented financial reports based on the Regulations Minister of Cooperatives No. 14 of 2015 concerning USPPS Accounting Guidelines By Cooperatives in the presentation and preparation of financial statements. It can seen from the presentation and disclosure of transactions in the financial statements Balance Sheet Report on BMT Sumber Barokah and Temporary Syrirkah Funds combined with liabilities should be presented separately from liabilities.While in its financial accountability, BMT Sumber Barokah Pulau Rakyat only presents a statement of financial position (balance sheet), calculations equity, calculation of remaining results of operations (profit/loss), and statements of cash flows only. Matter is not in accordance with the Regulation of the Minister of Cooperatives No. 14 of 2015 About the USPPS Accounting Guidelines By Cooperatives which suggests there is reports on benevolent funds, reports on sources and use of zakat, as well as notes on financial statements   Keywords: Financial Reports, Implementation of Financial Reports based on Minister of Cooperatives Regulation No. 14 of 2015 Concerning USPPS Accounting Guidelines By Cooperatives

This study aims to find out whether Padang Mahondang Village has implemented Government Accounting Standards in its Village Financial Accountability in accordance with PSAP No.01, to find out what procedures are made by Padang Mahondang Village in Presenting Village Financial Accountability Reports and What are the obstacles experienced by the village in the Implementation of Government Accounting Standards in Village Financial Accountability in accordance with PSAP No.01. The research methodology used is qualitative research. The data sources used are primary data obtained by direct interviews and secondary data obtained from related documents. The location of this research is in Padang Mahondang Village, Pulau Rakyat District, Asahan Regency. The results of this study can be concluded that the Application of Government Accounting Standards in Village Financial Accountability in this village has not been fully said to be good because there are still several financial reports that have not been made by the village government and the procedure for preparing village financial accountability reports is appropriate whereby making an Accountability Report Realization of APBDes Implementation, Village Regulations, Village-Owned Wealth Reports and Government and Regional Government Program Reports that enter the village.    

This study aims to analyze financial accountability and utilization of zakat, infaq and shadaqah funds at Lazismu Medan City. This study uses qualitative research using primary data and secondary data approaches. Data collection techniques were carried out by interviews, observation and documentation. To motivate muzakki to pay ZIS through the Zakat Management Organization (OP Z), it is necessary to increase the credibility of OPZ by applying accountability values, namely trustworthiness, professionalism and transparency. The results of the study show that financial accountability in the Amil Zakat, Infaq and Shadaqoh Muhammadiyah Institutions in Medan City has been proven to have implemented PSAK 109 as the accounting standard used. Aspects of presenting ZIS at Lazismu are implemented by preparing financial reports consisting of statements of financial position, cash flow reports, reports on changes in funds, reports on changes in assets under management and notes to financial statements (CALK). Financial reports on the management of ZIS are published once a year. Apart from that, Lazismu also performs regular monthly reporting. And Utilization and ZIS at Lazsimu Medan City experienced an increase in distribution in 2021 more ZIS funds were distributed and programs were implemented compared to 2020. This shows that more mustahiq receive benefits from zakat, infaq and shadqah funds.    

This study aims to understand the implementation of the accounting information system on electronic tickets with the KAI Access application at the Medan train station and to understand whether the internal control system of the accounting information system at the Medan station works efficiently or not. PT. Kereta Api uses an electronic ticket accounting information system (e-ticketing) as a form of improving the quality of service and security for users, especially improving the quality of information, the information provided must be useful, reliable and used in a timely manner. The method used in this study is a field study which includes observation, interviews and documentation. This study uses qualitative methods and data analysis techniques are applied, namely descriptive analysis. The results of the analysis and interpretation of data on the implementation of the electronic ticketing (e-ticketing) Accounting Information System at PT Kereta Api are an integrated system. Organizational structure of PT. Railways are generally very good and prevented from manipulation. PT. Kereta Api runs electronic ticketing operations (e-ticketing) using serial documents, accounting records including deposit books, income analysis, expense analysis, cash register books, and joint books. Implementation of electronic ticket accounting information systems (e-ticketing) for PT. Railways are considered good until the implementation of internal control is also running effectively.    

This study aims to describe the development of Asaik Dance which is seen from the aspects of use and function in the past and present in the most cognate village, Hamparan Rawang District, Sungai Penuh City. This type of research is qualitative research with descriptive methods. The main instruments in this study are the researchers themselves and are assisted by supporting instruments such as, stationery, video and photo cameras, tape recorders. Data collection techniques are carried out by means of observation, interviews, and documentation. The steps to analyze the data are data that has been successfully collected from the results of observations, interviews and reduced documentation and then presented and verified. The results showed that the development of Asaik Dance was seen from the aspects of usefulness and function in the past and in the present, nothing has changed, such as the use of dance for traditional medicine, namely medicine, which serves to overcome the problem of ghaib disease, or non-medical diseases. Although Islam has developed, this dance is still used and functioned as in the past.

This research aims to determine the effect of budget participation and responsibility accounting on managerial performance at KSP. Chief of Staff Hiro Heling. The type of research used in this research is quantitative associative research. The population in this study were all KSP employees. Kopdit Hiro Heling, with a sampling technique using a saturated sample so that the number of samples in this study amounted to 45 people. The data used in this study is primary data with data collection methods, namely questionnaires. Methods of data analysis using multiple linear regression analysis. The results showed that partially budgetary participation variables had an effect on managerial performance variables, responsibility accounting variables had an effect on managerial performance variables and budgetary participation and accountability accounting variables had an effect on managerial performance.

Inventory is one of the factors that play an important role in an entity can be in the form of goods available. This study aims to determine the application of merchandise inventory accounting in terms of recording, appraisal, measuring, presenting and disclosing CVs. Vita Permai, whether it is in accordance with PSAK No. 14. This type of research is qualitative descriptive research while the data collection techniques used are interviews, observations, and documentation. The informant of this study is Supervisor CV. Vita Permai, Treasurer, and Administration CV. Vita Permai. The data analysis uses informal methods of observation in which the author has determined the behavioral indicators to be observed from the data subject. The results of research on CV. Vita Permai Bolawolon is an inventory recording system used using physical methods, and FIFO (First In First Out) assessment methods. The analysis of the application of inventory accounting is not in accordance with PSAK No. 14, because based on the research that the author conducted, deficiencies were still found.

This research aims to determine the financial performance of KSP kopdit Pintu Air Rotat using Activity Ratios and profitability ratios. The method used in this research is a qualitative descriptive approach, namely to describe systematically, factually and accurately regarding the facts, characteristics and relationships between enveloping phenomena. The type of data used is qualitative data using financial reports for the last 5 years of KSP Kopdit Pintu Air Rotat. This research data was obtained from interviews with the Head of Finance at the Head Office of KSP Kopdit Pintu Air Rotat and documentation of the financial reports of KSP Kopdit Pintu Air Rotat. Based on the research carried out, the problem found was that the financial performance at the Head Office of KSP Kopdit Pintu Air Rotat experienced increases and decreases from year to year. The results of the research showed that based on the activity ratio and profitability ratio at KSP Kopdit Pintu Air Rotat the indicator was "Very Unhealthy ”.