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The purpose of this study was to determine the effect of intellectual capital, inventory turnover and profitability on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. The sampling technique in the study used purposive sampling technique. Based on the predetermined criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logistic regression analysis. The results showed that intellectual capital and inventory turnover had no effect on financial distress. While profitability has a significant negative effect on financial distress, and intellectual capital, inventory turnover and profitability jointly affect financial distress.  

The purpose of this study is to determine the effect of company size and sales growth on corporate social responsibility in mining companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2020 period. The population of this study includes all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is multiple linear regression supported by the SPSS 25 program. The results show that company size have effect on corporate social responsibility and sales growth have no effect on corporate social responsibility.   Keywords: company size, sales growth, corporate social responsibility  

The purpose of this study is to determine the effect of profitability, managerial ownership and company size on Islamic social reporting on Islamic banking companies on their respective websites. The research time period used is 5 years, namely the 2016-2020 period. The population of this study includes all Islamic banking registered on their respective websites for the 2016-2020 period. The sampling technique uses non-probability techniques. Based on the predetermined criteria obtained 8 companies. The type of data used is secondary data obtained from the official website of financial statements. The results showed that Profitability (ROA) had no effect on Islamic Social Reporting, Leverage (DAR) had a negative effect on Islamic Social Reporting, Managerial Ownership (KM) had a negative effect on Islamic Social Reporting, Company Size (size) had no effect on Islamic Social Reporting ( ISR).    

The purpose of this study is to provide details on how character education is developed in SMK PGRI 7 in Surabaya. Findings from this study shed light on the challenges faced by educators and the methods they used to overcome them in their quest to guide pupils toward more religious, empathetic, and patriotic conduct. Data for this study was gathered via interviews with teachers and administrators at SMK PGRI 7 Surabaya, observation of students and staff, and careful documenting of all relevant events. Methods such as observation, interviews, and documentation are used in data collecting. An interactive model is used for data analysis, which consists of many steps including data collecting, data reduction, data display, and conclusion drawing. The findings of this study point to several conclusions, including the following: (1) the development of educational technology affects the incorporation of character education; (2) parental involvement and encouragement positively affects the success of cultivating character education; (3) educators lend a hand in the form of concrete actions to ensure that students successfully implement character education; and (4) the existence of the new curriculum presents a minor barrier to educators' efforts to cultivate character education. The school has decided to address the problem of low teacher performance by funding their attendance at a series of seminars and training sessions focused on developing their "soft skills."

This research uses a qualitative descriptive approach, namely by describing and analyzing the problems found. Qualitative research is based on primary data and secondary data. Primary data in this research was obtained by conducting observations, interviews, and documentation, while secondary data was obtained through books, previous research, and articles related to research. The aim of this research is to determine employee work productivity at CV Griya Alam Mulya which includes the impact of employee work productivity at CV Griya Alam Mulya, as well as supporting factors that support the achievement of optimal work productivity. From the results of this research, it can be seen that the work productivity of employees at CV Griya Alam Mulya is quite good. Although there are several obstacles that can hinder work, high morale and collaboration between employees helps overcome these obstacles and keep productivity high. This can be seen from the positive impact felt by CV Griya Alam Mulya, and the various factors supporting its work productivity.

This research aims to determine the effectiveness of the implementation of archival services at the Serdang Bedagai Regency Education Service. This research uses a qualitative descriptive method, namely research that describes the effectiveness of archival implementation at the Serdang Bedagai Regency Education Office. The results of this research show that the Serdang Bedagai Regency Education Office has implemented various policies and procedures in order to increase the effectiveness of archival services. There are clear arrangements regarding the management, storage and maintenance of important archives. Although there have been efforts to improve the effectiveness of archival services, there are several challenges that need to be overcome.

The purpose of this study is to determine the effect of corporate social responsibility, corporate image and competitive advantage on economic performance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The research time period used is 4 years, namely the 2018-2021 period. The population of this study includes all state-owned companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0. The results of this study indicate that Corporate Social Responsibility and Corporate Image have no effect on Economics Performance, while Competitive Advantage has an effect on Economics Performance.

The purpose of This study aims to identify and examine the effect of tax planning, deferred tax expense and firm size on earnings management practices. The sample in this study is the consumer goods and industrial sub-sector companies listed on the Indonesia Stock Exchange with an observation period of 2015 to 2019. The results of this study indicate that tax planning has no effect on earnings management, deferred tax expense affects earnings management and firm size affects earnings management.

Intellectual capital disclosure in Indonesia is still voluntary so that intellectual capital is rarely disclosed by companies. The purpose of this study is to determine the effect of ownership concentration, the size of the Board of Commissioners, the size of the Audit Committee, the reputation of the Public Accounting Firm on intellectual capital in banking companies listed on the Indonesia Stock Exchange in the 2016-2020 period.. Using purposive sampling as a technique for sampling. Based on the established criteria, 10 companies were obtained as samples. The type of data used is secondary data obtained from the financial statements of banking companies listed on the IDX. The analysis technique uses Moderated Regression. The results of the  concentration of ownership, the size of the Board of Commissioners, the size of the Audit Committee, the reputation of the Public Accounting Firm have an effect on intellectual capital disclosure.

The purpose of this study was to determine the effect of company size and leverage on intellectual capital in manufacturing companies in the food and beverage sub-sector. The research time period used is the 2015-2019 period. The population of this study includes all Food and Beverage Sub-Sector Manufacturing companies listed on the BEI for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logical regression analysis. The simultaneous research results show that company size and leverage have an effect on intellectual capital. The results of the research partially show that leverage has a significant positive effect on intellectual capital and company size do not have a significant effect on intellectual capital.

The purpose of this study is to determine the effect of tax planning size, multinationality and intangible assets with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria, 8 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the study partially show that tax planning has a positive effect on Transfer Pricing decisions. Multinatinality negatively affects Transfer Pricing decisions. Intangible assets have no influence on Transfer Pricing decisions.

Poverty is a long-standing problem across countries. Various kinds of efforts to alleviate poverty have been carried out by the government, of course with huge amounts of spending. The collection of funds to the society for social assistance financing can only be done through taxes and zakat. Research on the differences between tax and zakat has been widely conducted, so research on students' views on tax and zakat is needed to find out students' understanding of tax and zakat. This study used descriptive quantitative methods using data collection methods through questionnaire surveys. The results showed that new year college students who chose zakat more effectively or taxes were more effective in terms of poverty alleviation were almost balanced. However, data from BAZNAS and the Ministry of Finance shows that tax has more advantages in the amount of revenue it generates. In fact, several studies have shown empirical evidence that taxes are superior to zakat in terms of poverty alleviation. The results of this study can be used to improve the understanding of zakat and tax as poverty alleviation tools.

Entering the era of globalization, the advancement of innovation and competition in the business world is getting tougher. The capital market is the best way to maintain its reality in the business world. In Indonesia, there is capital market called the Indonesia Stock Exchange. In general, the value of the company is described by the development of the company’s share price in the capital market. The higher the stock price of a company, the higher the value of the company. Before investing their funds, investors perform a ratio analysis on the company’s ability to generate profits. This study aims to determine the effect of Return On Equity, return on aset, Debt to Equity Ratio, dan Current Ratio on Stock prices on the LQ45 index of the Indonesia Stock Exchange (IDX)for the 2015-2019 period, either simultaneously, partially, or dominantly. This study uses quantitative research methods. The research sample was 29 LQ45 manufacturing companies which were obtained by using a sampling technique,namely pusposive sampling. Data analysis was performed by multiple linear regression analysis. The result showed that partially the  Return On Equity, Return On Aset, dan Current Ratio variables had an effect, while the Debt to Equity Ratio variable had no effect on stock prices in manufacturing companies LQ45 Indonesia Stock Exchange (IDX). Simultaneously, the  Return On Equity, return on aset, Debt to Equity Ratio, dan Current Ratio variables have a significant effect on stock prices with an f table value of 2,43 and a significant level of 0,000 less than 0,05.

The large number of institutions in the English village of Pare means that The Benefit English Course institution must market its English language course institution services well. Promotion via Instagram social media can develop business and have an attractive influence on prospective new students. Decisions regarding prices will also determine the success of the course institution. Not only that, Word of Mouth also plays a big role in forming an effective marketing communication strategy for The Benefit English Course institution. The purpose of this research is to determine whether there is an influence that Social Media Instagram (X1), Price Perception (X2), and Word of Mouth (X3) have on students' decisions to choose The Benefit English Course (Y) course institution simultaneously. This research method used was quantitative using a sample of 139 students at The Benefit English Course during February - July 2022. The data was analyzed using a multiple regression analysis test with the equation Y = 3.683 + 0.230 X1 + 0.355 X2 + 0.301 Social Media Instagram (X1), Price Perception (X2), and Word Of Mouth (X3) have a positive relationship with purchasing decisions (Y). The results of the t test and F test also show that the significance value of the Social Media Instagram (X1), Price Perception (X2) and Word of Mouth (X3) variables is smaller than 0.050 and the R square value is 0.924 so it can be concluded that the Social Media Instagram variable ( X1), Price Perception (X2) and Word of Mouth (X3) have a significant influence on the Purchasing Decision (Y) Students of the Benefit English Course Course Institution and have an influence of 70.7%.    

This research aims to reveal, describe and analyze about the Development of Lamang Dance at the Bidodari Kanagarian Studio Koto Gadang guguak Solok Regency. This type of research is descriptive analysis method research. Object of research This is the Lamang dance at the Bidodari Kanagarian Studio Koto Gadang Guguak Regency Solo. The types of data in this research are primary and secondary data. Research instrument this is the researcher himself. Data collection techniques are carried out by means of literature, observation, interviews and documentation. The data collected was analyzed using techniques interpretation so that the truth can be obtained. The results of the research show that the Lamang Dance in Nagari Koto Gadang Guguak has experienced development that can be seen in terms of quality and quantity. On in terms of quality, namely from the aspects of movement, floor patterns and costumes. In terms of quantity, namely from the aspect of increasing the number of actors from 2 female dancers to 8 dancers Woman. Costumes developed in terms of colors, headdresses and clothing. So the process of developing the Lamang dance in Nagari Koto Gadang Guguak was because there was a desire Meri Suryati is the younger sister of the founder and permanent supervisor of Sanggar Bidodari maintain the Lamang dance by changing it to an attractive Lamang dance used by the people of Nagari Koto Gadang Guguak.

The research was motivated by post-stay guest complaints regarding the decision to stay and one of the factors, namely brand image hotel. This research was conducted with the aim of exploring how far brand image can influence the decisions of guests who choose to stay at Four Points by Sheraton Batam. This research is quantitative and uses a causal associative method. The population that is the focus of the research is guests who have had the experience of staying at the Four Points by Sheraton brand. In this research, samples were taken from 98 respondents using the purposive sampling method. Our research instrument is a questionnaire designed with a Likert scale. The data obtained will be analyzed using SPSS version 26.00 software, and the results of the analysis will be presented in tabular form. Research results included brand image (X) at Four Points by Sheraton Batam in the good category with a percentage of 35.7%. Guest Decision to Stay (Y) at Four Points by Sheraton Batam in the good category 43.9%. Simple regression test with T test on variables brand image influences the guest's decision variables to stay at Four Points by Sheraton Batam. Variable F value brand image (X) has a simultaneous impact on the guest's decision to stay (Y) at Four Points by Sheraton Batam. Adj Value R square 0.796 means variabel brand Image 79.6% influence on guests' decision to stay at Four Points by Sheraton Batam and 20.4% impact from different variables.

This study aims to examine the effect of emotional quotient, spiritual quotient, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics at Islamic University of Majapahit and STIE AMM Mataram. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 1.460 respondents. The sample used was 100 respondents with Slovin formula as the sampling  technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.

This study examined the effectsl of workload, stress, job appraisal, professionalism, and skills on employee performance among workers at PT Paragon Technology and Innovation. Using the Yamane formula and purposive sampling methods, a total of 75 individuals were found. Workload lhas a strongl favorable impact lon employee performancel, citing SPSS data. lWork stress has al considerable beneficial impact on employee performance, as demonstrated by the computed lt value ofl 3.901 lwith la significance value ofl 0.001 <0.05.l This suggests that lH1 is acceptedl. The calculated t lvalue ofl 3.361 indicates that H2 is rejected. H3 is approved since lthe regression coefficient value of 3.383 (positive)l and the lsignificance value of 0.001l<0.05 show that work appraisals significantly improve employee performance. H4 is rejected, according to lthe regression coefficient value ofl 1.348 l(positive)l and lthe significance value ofl 0.182 > 0.05. The computed F value of 21.812, lwith a significance valuel of 0.000 > 0.05, indicates that lH4 is acceptedl; work evaluation, lprofessionalism, andl talents all positively impact employee performance at the same time. This demonstrates that skills significantly improve worker performance. At 3.343, the regression coefficient is positive and has a significance level lof 0.001 < 0.05l.    

Based on the aim of this research is to find out the comparison of full costing methods and variable costing in determining the cost of production for woven fabric business in Lembang Kolesawangan, Malimbong Balepe district, Tana Toraja Regency. This type of research uses quantitative descriptive data obtained through interviews, observation and documentation. Furthermore,analyzing the data by comparing the full costing  method dan variable costing. The results show the by calculating using the full method and variabel costing, where full costing obtains a higher value, namely Rp.2.671.000 because the full costing method takes into accound all the elements  of cosct, both fixed and variable. Compared to variabel costing, you only get a value of Rp,2.191.925 because variabel costing is only variable costs that are included in inventory and cost of good sold.

This research investigates the phenomenon of "spoiled children" and its implications for child development with an emphasis on analyzing the stages of cognitive, emotional and social development that can be affected by over-pampering. Through an exploration of the characteristics of spoiled children, such as resistance to the word "no" and self-orientation, this study reveals that spoiling behaviors can contribute to immaturity, dependency, and difficulties in sharing. The results highlight the need for prevention and countermeasures, including setting healthy boundaries, reinforcing positive behaviors, and improving communication between parents and children. The implementation of these measures is expected to help reduce the negative impact of spoiling children on their development.