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Currently, SMEs are the main pillar of the economy in Indonesia, but the large number of SMEs in Indonesia cannot be separated from existing difficulties, including accounting fraud. This study aims to determine the impact of the effectiveness of internal control, compliance with accounting rules, suitability of compensation to the tendency of accounting fraud by using a population of 25 Culinary SMEs in Surakarta City with 125 employees as respondents. This research is a type of quantitative research. The sampling method used is purposive sampling technique. The questionnaire was chosen as a data collection technique. This study uses quantitative analysis with validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression analysis, coefficient of determination, F test, and t test using the IBM SPSS version 19 assistance program. has a negative effect on the tendency of accounting fraud, while the suitability of compensation has a no effect on the tendency of accounting fraud

This study aims to examine the relationship between family communication patterns and adolescent stress levels in Bandung City. Using a survey method with 150 adolescent respondents aged 13-18 years, data were collected through a questionnaire measuring the dimensions of openness, support, conflict, and control in family communication as well as adolescent stress levels. Descriptive analysis showed variation in family communication patterns, with high levels of openness and support and low conflict. Pearson correlation tests showed a significant relationship between communication patterns and stress levels. Linear regression analysis revealed that openness and support in family communication significantly decreased stress levels, while conflict and control increased them. The t-test and F-test showed that the regression model was significant overall and each independent variable had a significant effect on stress levels. These findings emphasize the importance of open and supportive communication in the family to reduce stress levels in adolescents.  

The purpose of this research is to determine the simultaneous and partial influence as well as the dominant variables of Service Quality (X) which include the variables Reliability (X1), Responsiveness (X2), Assurance (X3), Empathy (X4), Physical Evidence (X5), on Satisfaction of Library Members (Y) at the Paser Regency Archives and Library Service. From the results of the validity test of the total number of questions, 18 statements all have a value of rcount > rtable, which means all questions are valid (feasible). From the results of the reliability test, it can be seen that the results obtained were 0.836, which means that the questionnaire items can be said to be reliable, because the Cronbach's Alpha value is > 0.6. From the results of multiple linear regression analysis research, the regression equation Y= 0.465 + 0.366X1 + 0.265 X2 + 0.183 X3 - 0.185X4 + 0.246 X5. The correlation coefficient (R) is 0.843 at a relationship level of 0.80-1.000, which means it is at a very strong relationship level between the variables Reliability (X1), Responsiveness (X2), Assurance (X3), Empathy (X4), Evidence Physical (X5), to Member Satisfaction (Y). The Adjusted R square value (coefficient of determination) is 0.503, which means that the Service Quality (X) variable consisting of Reliability (X1), Responsiveness (X2), Assurance (X3), Empathy (X4) and Physical Evidence (X5) contributes of the dependent variable, namely Member Satisfaction (Y), while the remaining 49.7% is influenced by other variables not included in this research. From the results of the F test, the Fcount value is 14.372 > Ftable 2.37, so it can be concluded that the Service Quality (X) variable consists of Reliability (X1), Responsiveness (X2), Assurance (X3), Empathy (X4) and Physical Evidence ( X5) has a significant effect simultaneously (together) on the Member Satisfaction variable (Y), so that the first hypothesis can be accepted or H0 is rejected. Ha is accepted. From the results of the t test for the variables Reliability (X1), Responsiveness (X2), and Physical Evidence (X5) have a significant effect on Member Satisfaction (Y) of libraries at the Paser Regency Archives and Library Service. Meanwhile, the variables Assurance (X3), Empathy (X4) do not have a significant effect on Library Member Satisfaction (Y) at the Paser Regency Archives and Library Service.  Furthermore, the t test results show that the Reliability variable (X1) has a dominant influence on Member Satisfaction (Y) which is strengthened by the highest t value of 3.299 and a significance value of 0.002. So the hypothesis states that it is not proven or rejected. H0 is accepted. Ha is rejected.

The problems faced in this study include (1) How is motivation related to the work performance of State Civil Apparatus at the Cipari District Office, Cilacap Regency? (2) How is work discipline related to the work performance of State Civil Apparatus at the Cipari District Office, Cilacap Regency? (3) How is the influence of motivation and work discipline on the work performance of State Civil Apparatus at the Cipari District Office, Cilacap Regency? This study aims to study, find out, and analyze (1) The influence of motivation on the work performance of State Civil Apparatus at the Cipari District Office, Cilacap Regency. (2) The influence of work discipline on the work performance of State Civil Apparatus at the Cipari District Office, Cilacap Regency. (3) The influence of motivation and work discipline on the work performance of State Civil Apparatus at the Cipari District Office, Cilacap Regency. The method used in this study is an explanatory survey, while the technical data analysis is validity testing, reliability testing, descriptive statistics, Inductive Statistical Analysis (Inferential) with Multiple Regression (Multiple Regression). The results of the study inform that (1) Motivation has a positive effect on the work performance of state civil servants at the Cipari District Office, Cilacap Regency. This means that if motivation is increased, then the work performance of state civil servants at the Cipari District Office, Cilacap Regency will also increase. (2) Work discipline has a positive effect on the work performance of state civil servants at the Cipari District Office, Cilacap Regency. This means that if work discipline is increased, then the work performance of state civil servants at the Cipari District Office, Cilacap Regency will also increase. (3) Motivation and work discipline have a positive effect on the work performance of state civil servants at the Cipari District Office, Cilacap Regency. This means that if motivation and work discipline are increased, then the work performance of state civil servants at the Cipari District Office, Cilacap Regency will also increase.

Archives as a memory center and as a source of written information must be available when needed in order to provide effective service. Therefore, in managing archives, the archiving system must be considered with the state of the organization in achieving its goals. The effectiveness of archiving management is also influenced by employees working in the archiving unit, the facilities used and the funds available for maintaining archives. This study is a type of quantitative descriptive research, namely research that describes research variables using a quantitative approach. The population in this study were all Satpol PP employees 320. The sample in this study used a Nonprobability sampling sample, a sampling technique that does not provide the same opportunity/chance as the accidental sampling technique, namely anyone he meets becomes a sample. The number of samples in this study was 76 respondents. Data collection used a questionnaire method. The questionnaire method was carried out to obtain respondents' responses regarding work facilities and archiving management. Data analysis used to test the hypothesis in this study was using Simple Linear Regression analysis found in the SPSS v. 1.0 program. 19 The results of the study show that work facilities significantly influence archive management with a positive coefficient, which explains that there is a directly proportional relationship between the two variables. With the Regression Coefficient of the Work Facilities Variable (X1) of 0.949 with a sig value of 0.000, it illustrates that Work Facilities have a positive and significant influence on archive management, meaning that the more complete the work facilities owned by the agency, the easier it will be to manage its archives.

The purpose of this study was to determine the Effect of Discipline, Competence and Motivation on Employee Performance in Three District Offices in Maros Regency. The population in this study were employees at three district offices in Maros who were random, where the sample was 51 employees. The analysis method used is multiple linear regression.The results showed that simultaneously all independent variables consisting of discipline, competence, and motivation have a positive and significant effect on employee performance in three sub-district offices in Pangkep Regency. Partially the independent variables of discipline and motivation have a positive and significant effect, while the independent variable of competence has no positive and significant effect.

This research aims to determine the effect of product differentiation on consumer satisfaction at the Alfamart Mini Market, Rappocini Branch, Makassar City. The research method used is quantitative research methods. 1. Results of simple linear regression analysis in the form of the equation Y = 14.612 + 0.672 sales services will increase. The correlation coefficient r = 0.747 or r = 74.7% shows a positive relationship between variable X (Product Differentiation) and Variable Y (Consumer Satisfaction). The results of hypothesis testing with a significance level of 5% (0.05), obtained tcount = 30.55 > ttable = 2.048. This illustrates that the hypothesis put forward regarding product differentiation has an effect on consumer satisfaction at the Alfamart Mini Market, Rappocini Makassar Branch, is accepted.

Employees of the Cilacap Tengah District Office, Cilacap Regency often receive criticism from the public. The District itself certainly considers the criticism to be an encouragement and motivation to make the institution's performance even better. This performance improvement can be done through job analysis and career development of each member of the Cilacap Tengah District Office Employees. This study aims to determine 1). Analysis of the influence of positions on the performance of Cilacap Tengah District Office Employees, 2). The influence of career development on the performance of Cilacap Tengah District Office Employees, and 3). Analysis of the influence of positions and career development on the performance of Cilacap Tengah District Office Employees. Therefore, this study uses quantitative research which then interprets the data to produce descriptive data. While the data collection technique uses a questionnaire, and data analysis uses multiple linear regression. The results of the study indicate that job analysis and career development have a positive effect on the performance of Cilacap Tengah District Office Employees. If job analysis and career development are better, then the performance of the members will also be better, and vice versa if job analysis and career development are worse, then the performance of the Cilacap Tengah District Office Employees will also decrease.

This study focuses on the analysis of Human Resource Planning, Recruitment and Job Analysis Affecting Employee Performance of PD. Gunasalma Kawali, Ciamis Regency. The formulation of the problem in this study is to analyze the effect of Recruitment and Job Analysis on employee performance of PD. Gunasalma Kawali, Ciamis Regency. The purpose of this study is to determine the Human Resource planning of PD. Gunasalma Kawali, Ciamis Regency employees, to find out the Recruitment of PD. Gunasalma Kawali, Ciamis Regency employees, to find out the Job Analysis of PD. Gunasalma Kawali, Ciamis Regency employees and to find out the effect of Human Resource planning, Recruitment and Job Analysis on Employee Performance of PD. Gunasalma Kawali, Ciamis Regency. Respondents in this study were 50 employees of PD. Gunasalma Kawali, Ciamis Regency. The research method used is to use a quantitative research method. Then the data was analyzed using Multiple Regression Analysis, Simultaneous Test, Partial Test and Determination Coefficient. The results of this study indicate: That the three variables affect employee performance. For the Human Resource Planning variable, the b1 value in the model is 0.893. For the Recruitment variable, the b2 value in the model is 0.742. For the Job Analysis variable, the b3 value in the model is 0.697. So the influence of HR Planning, Recruitment and Job Analysis on Employee Performance in the model is 75.6%, and 24.4% is influenced by other factors or causes.

This study aims to analyze the influence of leadership style, motivation, and competence on employee performance at the Regional Public Service Agency (BLUD) of Banjar City General Hospital. The problems raised include four main things: (1) the influence of leadership style on employee performance, (2) the influence of motivation on employee performance, (3) the influence of competence on employee performance, and (4) the influence of the combination of leadership style, motivation, and competence on employee performance. The method used is descriptive with data analysis through validity tests, reliability tests, descriptive statistics, and multiple regression analysis. The results of the study indicate that (1) leadership style has a positive effect on employee performance, (2) work motivation has a positive effect on employee performance, (3) competence has a positive effect on employee performance, and (4) increasing leadership style, motivation, and competence together can improve employee performance at BLUD RSU Banjar City.

Abstract. Absorption of labor is an important problem in national development where the number is increasing from year to year as a result of the increase in population, while the available job opportunities are limited in number, so that the unemployment rate in several cities is increasing. A high level of investment will increase production capacity which will eventually lead to the creation of new jobs. That way, the unemployment rate can be reduced and people's incomes will increase. This research is a quantitative research with secondary data in the 2015-2021 observation period. Data collection in this study uses the documentation method for data on Population 15+ Working, Investment and Minimum Wage obtained from BPS, Department of Manpower and Office of Investment. The collected data is analyzed using multiple linear regression analysis. Overall, the results of multiple linear regression analysis and hypothesis testing can be concluded that partially investment and minimum wages have no significant effect on employment in Indonesia. Simultaneously, it shows that the investment and minimum wage variables have no simultaneous effect on employment in Indonesia. The lack of effect of investment on labor absorption in Indonesia is due to the fact that more investment is channeled into the capital-intensive project sector (services) compared to the labor-intensive project sector, where the capital-intensive project sector absorbs only a small amount of labor. Meanwhile, the minimum wage has no effect on labor absorption because the majority of the working population in Indonesia have received relatively high wages or exceeded the minimum wage. Employment. Absorption of labor in the perspective of Islamic economics is that the government has made various efforts as its responsibility to provide jobs for its people. The essence of Islamic economics in reviewing the power market based on an Islamic perspective shows the potential in generating economic equality in society and realizing prosperity   Keywords: national development, Investment, Minimum Wage  

Hotel tax is one of the regional taxes that contributes to PAD which has a fairly large contribution to PAD sources. The basis for imposing Hotel Tax is the amount paid or should be paid to the hotel. The Hotel Tax Rate is set at 10% (ten percent). The principal amount of Hotel Tax payable is calculated by multiplying the rate by the tax base. The Covid-19 pandemic has forced the government to work more in tackling the disease outbreak and its effects. The policies taken by the government will certainly have a certain impact on the community and will also have an impact on several PAD sectors which result in a decrease in revenue. Increasing local tax revenue certainly requires effectiveness and efficiency efforts. The level of efficiency is also a necessary part of increasing local tax revenues. This efficiency can be related to the expenses that will be incurred, which need to be carried out to a minimum to achieve the target of local tax revenue within a period. This study uses a quantitative descriptive analysis method with a combined panel data regression analysis between cross section and time series, with the aim of analyzing the effect of the level of effectiveness, contibution, and the level of efficiency of hotel tax revenue on the Regional Original Income of the Province of Bali in 2016 - 2020. The results show that the variables of the level of effectiveness, contribution, and hotel tax efficiency together (simultaneously) have an effect on local revenue of  98.13% and 1.87% are contributions from other variables not discussed in this study.

This research was conducted to analyze the effect of Liquidity, Profitability, Leverage and Operating Costs on Tax Aggressiveness in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange for the period 2011 – 2021. The sampling technique used was purposive sampling so that the number of samples used in the study were 15 companies. The data analysis method in this study uses panel data regression analysis techniques. The results of this study indicate that Liquidity, Profitability and Leverage have a negative effect on Tax Aggressiveness. Meanwhile, operational costs have a positive influence on tax aggressiveness

In terms of improving human resources in the company, it is necessary to evaluate employee performance. By evaluating employee performance, companies have supporting data and information to evaluate human resources to make them even better. Employee performance is important in a company because it will affect the achievement desired by the company. The purpose of this study was to analyze the significant influence of work motivation, work discipline, and work environment simultaneously on the performance of employees in family companies in Surabaya. This study used a quantitative approach using multiple regression analysis because the sample used was a questionnaire with a total of 73 respondents. The results showed that some work motivation, work discipline, and work environment have a significant effect on employee performance. Simultaneously, work motivation, work discipline, and work environment have a significant effect on the performance of employees in family companies in Surabaya.

Consumer behavior is the basis for consumers to make purchasing decisions. Consumer behavior is an activity that is closely related to the process of purchasing goods or services. In this study, the independent variable is consumer behavior (X), while the dependent variable is online purchasing decisions (Y). This study aims to examine and analyze the influence of consumer behavior in making online purchasing decisions for the people of Brebes Regency on e-commerce shoppe. The type of research used is quantitative research. The processed data is the result of distributing questionnaires to the public or consumers randomly via google form, the number of population is unknown with a sample of 100 respondents who have been processed using SPSS 22. Data analysis techniques used in this study are validity test, reliability test, test normality, simple linear regression test, coefficient of determination test (R²), and t-test (Partial). Based on the t-test (Partial) shows a positive and significant influence on online purchasing decisions with a value of 0.000 <0.05

This study aims to test and prove the existence of a partial and simultaneous influence between internal factors, external factors and emotional factors on the interest in youth entrepreneurship in Salem District. This type of research is quantitative research using associative research methods. The sampling technique in this study used propotional random sampling using the Slovin formula.  Data collection was carried out by distributing questionnaires to 100 respondents who were youths of Salem District. The analytical methods used in this study consist of validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis tests.

The purpose of this study is to ascertain how GDP, inflation, and exchange rate affect VAT collection. Multiple linear regression or ordinary least squares is the research model used (OLS). The amount of VAT collected is the dependent variable in this study; the independent variables are inflation, exchange rate, and gross domestic product. The data in the time series is for example (2005-2020). Inflation, exchange rate, and inflation only have a small impact on VAT revenue, while GDP has a considerable positive impact.

This study aims to determine how influential the store atmosphere variables and service quality are on customer satisfaction in silkygirl beauty products at Matahari Department Store Thamrin Medan. This research method uses quantitative methods with data collection techniques used in this study are interviews and questionnaires. The population used is employees who are consumers of slkyygirl beauty products, with the number of samples taken using the slovin formula, the sample obtained is 94 respondents with α = 0.5 . Data processing using SPSS Version 25 software, with descriptive analysis, multiple regression analysis and hypothesis testing. Based on the results of partial testing, the product has a positive and significant influence on customer satisfaction. Then based on the partial results it can be concluded that H2 is rejected which means that partially service quality does not have a positive and significant effect on customer satisfaction. In testing the F test that has been carried out by the author, it is known that the store atmosphere variable (X1) and service quality (X2) together have a positive and significant effect on customer satisfaction at the Silkygirl store in Matahari Department Store, Medan.

This study aims to determine the effect of customer value and customer satisfaction on customer loyalty in vehicle servicing at PT. Agung Automall Harapan Raya Pekanbaru. The sample of this research is 99 people. The data technique used is multiple linear regression using SPPS 24. Based on the results, customer value has a positive effect on customer loyalty in vehicle servicing at PT. Agung Automall Harapan Raya Pekanbaru. And customer satisfaction has a positive effect on customer loyalty in vehicle servicing at PT. Agung Automall Harapan Raya Pekanbaru. There is a significant influence between customer value and customer satisfaction simultaneously or jointly on customer loyalty in vehicle servicing at PT. Agung Automall Harapan Raya Pekanbaru. R Square of 0.631 or 63.1%, this means that 63.1% of the customer loyalty variable can be explained or influenced by customer value and customer satisfaction at PT. Agung Automall Harapan Raya Pekanbaru

This research aims to determine the influence either together or partially between CSR (Corporate Social Responsibility) to corporate image in PT. Hadji Kalla Cabang Sultan Alaudin, Makassar area, that being measured from CSR variables which is Profit, People, and Planet. Expectedly the information obtained from this research can be used by companies to increase CSR activities and quality of CSR programs so that more can enhance the company image in the future. This study uses quantitative methods with explanatory research type with primary and secondary data. Population in this study is the customer PT. Hadji Kalla Cabang Sultan Alauddin, in Makassar and from the population the researcher take 100 adult people as research sample. As for the data analysis technique the researcher uses linear multiple regression and partial with SPSS 17 software. The result of this study found that variables within CSR concept which is Profit (Xi), People (X2), Planet (X3) simultaneously have a significant influence to the corporate image (Y). People (X2) became the most dominant variables that influence the corporate image with regression coefficient values 0,342.