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This research aims to analyze the influence of consumerist lifestyle, financial education, and financial management motivation on financial management behavior among accounting students at Majapahit Islamic University. Financial issues are a common problem faced by every individual, and this study examines whether the observed problems are influenced by the variables under investigation. The population of this study consists of accounting students from the 2019, 2020, 2021, and 2022 cohorts at Majapahit Islamic University, totaling 80 respondents. The research employs a quantitative approach using primary data collected through questionnaires distributed to the respondents. The data analysis technique used in this study is multiple linear regression.The results of this study indicate that consumerist lifestyle, financial education, and financial management motivation have a positive influence on the financial management behavior of students at Majapahit Islamic University. This suggests that higher consumerist lifestyle, better financial education received, and stronger motivation to manage finances result in better financial management behavior among the university students.  

This study aims to determine the effect of pentagon fraud in detecting financial statement fraud in healthcare sector companies listed on the Indonesia Stock Exchange in 2021. The method used in this research is quantitative in nature causative with data sources in the form of secondary data. The sample of this research is 21 companies in the healthcare sector using a purposive sampling method. The data for this research were obtained from literature and documentation. The results of this study show that partially financial target variables and changes in directors have an effect on fraudulent financial reports in healthcare sector companies listed on the Indonesia Stock Exchange in 2021. Meanwhile, external pressure variables, ineffective supervision, auditor changes, and the frequency of CEO photos appearing have no effect on fraudulent financial statements in healthcare sector companies listed on the Indonesia Stock Exchange in 2021. Simultaneously financial targets, external pressures, ineffective supervision, changes in auditors, changes in directors, and the frequency of CEO photos appearing have an effect on fraudulent financial statements.

This study aims to determine the effect of motivation, cost of education and length of education on the interest of accounting students to take Accounting Professional Education (PPAk). This research method is a quantitative method. Data analysis used multiple regression analysis which was calculated using the IMB SPSS 26 program. The hypothesis test used was a simultaneous test (F test), partial test (t test), and test of the coefficient of determination (R2 test). The population in this study were 132 active semester VIII students of the accounting study program at Nusa Nipa Maumere University. The results of this study indicate, based on the results of the F test simultaneously the variables of motivation, tuition fees and length of education have a significant effect on the interest of accounting students to take PPAk. However, based on the t test, only motivation has an influence and is significant on the interest of accounting students to take PPAk with a tcount > ttable (6.342 > 2.000) and a significant value of 0.000 <0.05. while the cost of education and length of education did not affect the interest of accounting students to take PPAk with tcount < ttable (0.881 < 2.000) and tcount < ttable (1.169 < 2.000).

The purpose of this research is to describe and find out the moral values ​​contained in the collection of short stories by Ustad Salim Menangis by Budi Maryono. This study uses a qualitative method. The approach used in this study is a qualitative descriptive approach and sociology of literature. The data collection technique used in this study was listening, reading, and taking notes. The technique of presenting research data uses informal techniques. The data analysis technique used in this research is content analysis. The results of the study show that there is a moral value contained in the collection of short stories by Ustad Salim Crying by Budi Maryono. There are three types of moral values, namely the human relationship with oneself, the human relationship with God, and the human relationship with the social sphere and the natural environment. The moral values ​​of human relations with oneself include working hard, promising, having principles, responsibility, managing time, never giving up, awareness, regret, and self-improvement. The moral values ​​of human relations with God include praying, trusting God, worshiping God, second chances from God, sacrifice, and surrender. The moral values ​​of human relations with the social sphere and the natural environment include caring, helping, loving, respecting, family responsibilities, advice, helping each other, establishing hospitality, and mother's love.

This study aims to know and analyze the depreciation method of fixed assets applied to the Tempe Waidoko Tofu Factory, Wolomarang Village. Research data is obtained from (secondary) data obtained from documentance and direct interviews with related parties. The analytical method used in this study is quantitative descriptive analysis, which is an analysis that describes the depreciation method of fixed assets applied by the Tempe Waidoko tofu factory Kelurahan Wolomarang using H straight-line depreciation method and double declining balance method. The results showed that the fixed asset depreciation method used in the tempeh tofu factory was a straight-line method. Because the straight-line method is greater in book value than the double declining balance method.

The research intends to reveal the philosophical meaning in a cup of coffee of life, with a descriptive qualitative approach. After discussing and analyzing concluded; Coffee is a drink for all people. A connoisseur can know the existence of God from a cup of coffee, that in the fragrant aroma and delicious taste there are signs of the Kauniyah, the majesty of God. In front of connoisseurs, a cup of coffee never chooses who has the right to drink it. Likewise God, all servants before Him are the same, except piety. However delicious coffee must have a bitter side, but delicious coffee is bigger than the bitter side. Along with the bitter side of coffee, there are various tastes, that God has the nature of Jamaliyah (beauty). A cup of delicious coffee consists of various compositions: coffee, sugar and water, that enjoyment can be achieved because there are differences, life with differences is a blessing. Enjoy coffee when it's still warm, not hot or cold. Likewise religion, understanding religion must be precise and in context, not excessive. Peace, harmony, and unity are the teachings and commandments of God. That is one sign of God's greatness shown through coffee.    

This study aims to prove empirically the effect of financial performance on the receipt of Regional Incentive Funds in provincial governments in Indonesia. Measurement of financial performance uses the Regional Financial Independence Ratio and the Regional Expenditure Efficiency Ratio. The research method used is quantitative method with sample selection using purposive sampling technique in order to obtain 30 provincial governments as research samples within 3 years. The data analysis method used is multiple linear analysis using IBM SPSS Statistics 26. The results of this panel research are that simultaneously the Independence Ratio and the Efficiency Ratio have a positive effect on Regional Incentive Funds. Partially, the Regional Financial Independence Ratio which compares Regional Original Income to total regional income has a positive and significant effect on Regional Incentive Funds. The Regional Expenditure Effectiveness Ratio which compares the realization of regional expenditures to the regional expenditure budget partially has a positive and significant effect on Regional Incentive Funds.

The purpose of this study was to investigate whether tax incentives impact the compliance of MSME taxpayers. It will employ quantitative research methods with a descriptive verification approachto determine the extent ot the influence of tax incentives on MSME taxpayer compliance. The sample in this study was 64 MSME taxpayers. The technique for collecting data involves administering a questionnaire that has undergone rigorous testing to ensure its validity and reliability. The data analysis technique used to answer the hypothesis was simple linear regression. Based on the coefficient of determination test, it’s evident that tax incentives contribute significantly to the compliance of MSME taxpayers with a contribution of 92,5% observed in the data analysis results. Furthermore, the results of testing the hypothesis can be seen that the t-count value was 2,249 and the t-table value was 1.999. The hypothesis testing revealed that the t-count value was higher than the t-table value (2,249 > 1,999). It can be inferred that tax incentives had a positive and significant influence on MSME taxpayer compliance in East Alok, West Alok, and Alok Sub-districts of Sikka Regency.

This study aims to determine whether the financial performance of the government of Ribang Village, Koting District, is economical, efficient and effective based on the concept of value for money. This study used a quantitative approach originating from the office of Ribang Village, Koting District. Analyzed using Microsoft Excel and value for money formula. The results of the research conducted concluded that the financial performance of Ribang Village, Koting District, from an economic perspective, in 2018 was quite economical and in 2019-2021 it was economical. efficiency category, (2) whereas in 2020 the index was not efficient, (3) the financial performance of Ribang Village, Koting District in terms of effectiveness in 2018-2021 was quite effective.

This study aims to determine the effect of Local Original Revenue and Balancing Fund on Regional Expenditure and another purpose of this study is to determine whether there is a Flypaper Effect on the Local Government of Sikka District for Fiscal Year 2018-2022. This study used a type of causal associative research with quantitative techniques. The population of this study is the Sikka District Budget for Fiscal Year 2018-2022. The sample of this study is the Regional Budget Realization Report of Sikka District during the 2018-2022 fiscal year,the data used is in the form of secondary data. Data collection techniques use documentation methods and literature studies. Data analysis methods include descriptive statistical analysis, classical assumption tests, multiple linear regression, and hypothesis tests with t tests, F tests and multiple determination coefficient tests. The results of this study prove that partially Regional Original Revenue and Balancing Fund have no effect on Regional Expenditure. Simultaneously, Local Original Revenue and Equalization Fund have no effect on Daearh Expenditure. The test results show that the coefficient of the Balancing Fund is greater than the coefficient of Regional Original Income. This shows that there has been a Flypaper Effect on the Local Government of Sikka District during the Fiscal Year 2018-2022.

The purpose of this research is to evaluate PT. Batulicin Nusantara Maritim's financial performance between 2018 and 2022 based on its profitability and liquidity ratios. The financial accounts of PT. Batulicin Nusantara Maritim, a coal transportation service provider listed on the investment gallery of the Indonesian Stock Exchange (GIBEI), are the subject of this study. An analysis of the documentation was the method employed to prepare this research. Data is collected through the study, recording, and classification of documentation. This study requires the gathering of data from a corporation in the form of financial reports, which will then be used as research material. The data was then compiled, classified, confidentially handled, and evaluated using quantitative descriptive analysis to offer a summary of the issues encountered or looked into. Results of the study The financial performance of PT. Batulicin Maritime Archipelago is impacted by the profitability ratio and liquidity ratio of PT. Batulicin Nusantara Maritim during the years 2018 to 2022. has an effect on the financial performance of PT. Batulicin Nusantara Maritim.

  All forms of violence and crime, including intolerance, bullying and sexual violence, are not appropriate in an educational setting. So it is necessary to take concrete steps from the school to eradicate these three behaviors from the educational environment. Through a phenomenological approach to the declaration of the three grave sins of education, the results of the study reveal: that religious moderation can be a solution to overcoming the three great sins of education: intolerance, bullying, and sexual violence. By making religious moderation an educational strategy in schools, these three grave sins can be prevented and removed from the educational environment. This research contributes to the development of the school curriculum, especially the cognitive development of adolescents as well as the prevention and treatment that must be carried out.

The purpose of this study is to analyze the effect of tax service quality and understanding of tax regulations on individual taxpayer compliance. This research is a quantitative research with an associative approach. The population in this study is all taxpayers who report to the Maumere Pratama Tax Service Office amounting to 23,931 taxpayers. The sample in this study used the slovin formula with a total of 100 taxpayers. Data collection was carried out through the distribution of questionnaires to respondents, where the research instrument used the Likert scale. Data analysis techniques using multiple linear regression analysis models with the help of SPSS programs, descriptive statistics, data quality tests and classical assumption tests. The results of the study are known that the quality of tax services and understanding of tax regulations partially or simultaneously affect the compliance of individual taxpayers.

This study aims to determine the Effect of Accounting Information Systems and Work Motivation on Employee Performance. This study used a quantitative approach, using primary data through questionnaires. The sampling technique uses the Slovin sample, where the determination of the sample is carried out and determined by dividing the population into several parts with a sample of 80 respondents. Data collection techniques using questionnaires were distributed to 80 respondents, where data analysis used multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS). Hypothesis testing is done through Test t and Test F. The results of the t test show that it shows that partially the Accounting Information System has no effect on employee performance. And UJi F partially shows that work motivation has a positive effect on employee performance.

The formulation of the problem in this research is how does the mapping of local tax potential in Sikka Regency based on leading sources, potential sources, developing sources, and underdeveloped sources? This research aimed to determine the mapping of local tax potential in Sikka Regency based on leading, potential, developing, and underdeveloped sources. Research methods used in data collection were interviews and documentation. The data analysis technique was quantitative descriptive analysis using Klassen Typology analysis. The results of the research concluded that of the ten sources of local tax revenue in Sikka Regency included in quadrant I (leading sources) there were no sources of local tax revenue included in the leading sources because the ten sources of local tax revenue lack of potential revenue and the ability to manage high potential. Quadrant II (developing sources) were entertainment tax and billboard tax, where the government has high revenue potential but had the ability to manage low potential. Quadrant III ( potential sources) were road lighting tax, rual-urban land and building tax, and acquisition duty on land building where the government had low potential but had a high capacity to manage. Those included in quadrant IV (underdeveloped sources) were hotel tax, restaurant tax, parking tax, groundwater tax, and non-meltallic mineral and rock tax. That five sources were lack potential revenue and the ability to manage high potential.  

Kampung Depet Indah is one of the villages in the Celala District, Central Aceh District. Kampung Depet Indah is located in an area that is remote in the District of Celala with its vast natural potential with agricultural land and plantations. Based on the results of surveys conducted on several farms and plantations, there are still many farmers who on average use chemical fertilizers as a source of additional or substitute nutrients needed by plants to support growth. One of the work programs being carried out is the manufacture of liquid organic fertilizer (POC) from banana peel waste, where POC itself is a liquid organic fertilizer that can be used by farmers as a provider of nutrients for plants and crops. The implementation of making POC up to the socialization stage to the community consists of several stages which include: (1) Preparation of tools and materials (2) Making POC as a sample (3) Making POC posters (4) Socializing POC to the community (5) Question and answer session.

This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax (PBB) in Nangalimang Village, Alok District, Sikka Regency. The research method used is a quantitative method and a survey approach. The data used in this study are primary data in the form of questionnaires distributed to taxpayers 2who are registered in the Nangalimanang Village, Alok District, Sikka Regency. The sampling technique used the slovin formula, with a total of 90 respondents distributed questionnaires. The results of this study indicate that the results of the F test have a significance value of 0.000 which is less than the alpha level used, which is 0.05 or 5%. The results of the T test show that a) the significance value of tax knowledge is 1,995 > 1,987; b) the significance value of taxpayer awareness is 4,860 > 1,987. it can be seen that simultaneously there is influence from tax knowledge and awareness of taxpayers on taxpayer compliance with land and building taxes.

Mustofa Yusuf Rohmad 961201026, The effect of job training on employee work productivity at PT PAL Indonesia (Persero). Warship Division High School of Youth Economics Advisor Anisa Nur Aini, S.PD,. M.PD The purpose of this study was to determine the effect of training and work discipline on employee work productivity at PT PAL Indonesia (Persero) warship division. The type of research used in this research is quantitative research with a descriptive approach. The sampling technique used is a saturated sample. The population that is the focus of the research is 122 employees who have worked permanently in the Warship Division of PT. PAL Indonesia (Persero). Observation data collection techniques, questionnaires. The results of this study indicate that work training (X1) partially has a positive and significant effect on work productivity.  

This study aims to analyze the role of Village Owned Enterprises (BUMDes) in advancing society through the management of traditional markets in Bulang Village, Muara Enim Regency. This study used a qualitative descriptive method with data collection techniques through interviews, observation, and documentation of six respondents. The results of the study show that BUMDes have succeeded in increasing the income and economy of the community through four objectives of establishment: advancing the village economy, increasing village original income, optimizing local potential, and encouraging growth and economic equality. This has a positive impact on the community's economy. The quality of life in Bulang Village has increased related to: increased income, decent housing, healthy environment, social stability, health, education and job opportunities. Rural economic growth in Bulang Village achieves the characteristics of good economic growth, including rapid per capita product growth, increased community productivity, structure, and a significant level of urbanization. This shows that BUMDes plays an important role in driving the economy and improving the quality of life of village communities

Pagerharjo Village, Samigaluh, Kulon Progo is on the buffer of the Borobudur destination which has a variety of tourism resource diversity. One cultural attraction in Pagerharjo Village is the Lengger Tapeng dance. Lengger has become a local symbol for the Pegerharjo people. The natural, cultural and local wisdom tourism potential of the community, Pagerharjo tourism village has a great opportunity to be visited by many tourists. However, village governance, especially towards the development of a tourist village, has not been implemented professionally, resulting in the potential of the Pagerharjo tourism village not being widely known by tourists. The objectives of this PkM include: (1). Increasing tourism competitiveness, (2) Improving the technical quality of guiding tourists in the tourist village of Pagerharjo (3). Improving the ability of human resources in managing the marketing of tourism products in the Pagerharjo tourism village. The method of implementing this PkM is through outreach, observation, mentoring and evaluation. The results of PkM received a positive response from partners, which have raised awareness, concern for the importance of marketing and excellent service to improve the development of Pagerharjo Tourism Village, both through talk shows and excellent service training