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Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research functions to strengthen theories and phenomena of the relationship or influence between variables. This article reviews the factors that influence audit report lag, namely the influence of company age, company size and auditor reputation, a study of the tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this article's literature review are: 1) the influence of company age on audit report lag; 2) company size influences audit report lag; and 3) the auditor's reputation influences audit report lag

  Abstract The role of the PKK Chair in advancing society, especially through the fields of education and literacy, has significance that cannot be underestimated. Her position as PAUD Mother, Literacy Mother, and DWP advisor, Chair of the PKK has a great influence in community development efforts. This article aims to provide a comprehensive overview of how the role of the PKK Chair influences community development through education and literacy. Various aspects discussed include: Educational Advocacy, Organizing Educational Programs, Empowering Teachers and Education Personnel, and promoting literacy. Through his active role and involvement in these various initiatives, the PKK Chair can make a significant contribution to improving the quality of life and potential of society as a whole.      

  Abstract The role of the PKK Chair in advancing society, especially through the fields of education and literacy, has significance that cannot be underestimated. Her position as PAUD Mother, Literacy Mother, and DWP advisor, Chair of the PKK has a great influence in community development efforts. This article aims to provide a comprehensive overview of how the role of the PKK Chair influences community development through education and literacy. Various aspects discussed include: Educational Advocacy, Organizing Educational Programs, Empowering Teachers and Education Personnel, and promoting literacy. Through his active role and involvement in these various initiatives, the PKK Chair can make a significant contribution to improving the quality of life and potential of society as a whole.      

This research aims to determine the effect of the Problem Based Learning (PBL) learning model on student learning outcomes in the Biogeochemical Cycle sub-material in Class X SMA Negeri 1 Darangdan. This research uses a quantitative approach with a Quasi Experimental research method with a Non Equivalent Control Group Design. The population in this study were all class X students of SMA Negeri 1 Darangdan, Purwakarta Regency. The sampling technique was Purposive Sampling with a sample of class X.9 as the experimental class which took part in learning by applying the Problem Based Learning (PBL) learning model and class The variables of this research include the independent variable, namely the Learning Model (PBL Learning Model vs. Conventional Learning Model) and the dependent variable, namely student learning outcomes in the Biogeochemical Cycle sub-material in Class X SMA Negeri 1 Darangdan. The data collection technique uses the Test Method. The instrument used is a multiple choice test. Learning outcome data were analyzed using the Independent Sample T-test. Learning Results of experimental class students achieved good characteristics and the control class only achieved adequate characteristics. The mean post-test for the experimental class was 83.1 and the mean post-test for the control class was 74.04. The results of the Independent Sample t-test show the value of tcount = 3.363 > ttable = 1.989. Because tcount > ttable, Ho is rejected and H1 is accepted, which means that there is a significant difference in student learning outcomes between classes that take part in learning using the Problem Based Learning (PBL) learning model and classes that take part in conventional learning. And also the Sig value. (2-tailed) < 0.05, namely 0.001. So it can be concluded that the Problem Based Learning (PBL) learning model influences student learning outcomes.      

Based on the framework behind the problem that the writer put forward, the author focuses on the case of the impact of the talaqqi procedure on the motivation to practice for students in the XI MAN 06 West Pasaman category.  The aim of this research is to identify whether or not there are effects of mahfuz using talaqqi procedures to encourage students' practice in learning the Al-Qur'an, the words of the Prophet, category XI at MAN 06 West Pasaman.  This research is correlational research with a tendency towards quantitative information.  The illustration of this research is students in category XI IPS at MAN 06 West Pasaman, totaling 55 people.  There is also a sampling technique used, namely overall sampling considering the number of samples is less than one hundred.  Before trying the experiment, it is assumed that the researcher has carried out the required experiments in the form of a normality experiment and a homogeneity experiment.  After that, continue with the assumption experiment using a simple linear regression experiment. The research results display analysis and reviews of research information as a result of testing assumptions from the coefficients chart to obtain sig numbers.  equal to 0.000 ≤ 0.05, as a result it can be concluded that the elasticity of talaqqi procedures (X) influences students' motivation to practice (Y).  it is known that tcount is 3.168 ≥ ttable 2.006, so it can be concluded that the elasticity of talaqqi procedures (X) has a positive and important influence on the elasticity of motivation to practice (Y) Ha is obtained.  As a result, it can be concluded that the impact of mahfuz using talaqqi procedures is on encouraging students to practice in learning the Al-Qur'an, the words of the prophet, category XI at MAN 06 West Pasaman.

This article reviews the factors that influence the performance of sharia auditors, namely work experience, audit tenure and audit fees. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The research methods used are qualitative methods and library research. The results of this literature review article are: 1) work experience influences the performance of sharia auditors; 2) audit tenure has no effect on the performance of sharia auditors; and 3) audit fees influence the performance of Sharia auditors. From the results of this research, it is hoped that future researchers can add variables that are considered to influence the performance of Sharia auditors.  

This article aims to determine the influence of competence, professionalism and audit experience in detecting fraud. This article was carried out by conducting a literature study from various research that has been carried out. This article reviews the factors that influence an auditor's ability to detect fraud, namely competence, professionalism and audit experience. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) competency influences the auditor's ability to detect fraud. 2) professionalism influences the auditor's ability to detect fraud and 3) audit experience influences the auditor's ability to detect fraud.

Indonesian history records the important role of the Vereenigde Oost-Indische Compagnie (VOC) in shaping culture and government systems. The VOC, a Dutch trading company, was dominant in the colonial era, controlling territory that is now part of Indonesia, Malaysia and Singapore. In its influence, the VOC not only brought Western culture but also expanded corrupt practices in Indonesia. This study uses qualitative research methods with a focus on literature study. Data was obtained through analysis of primary and secondary sources, as well as interviews with historians. This approach allows for an in-depth understanding of VOC culture and the impact of the corruption it initiated. Corruption started by the VOC is still a continuing problem in Indonesia because it has affected culture, social structure and government. Efforts to overcome this problem require hard and consistent work from the government and society. The VOC's influence not only introduced corruption during the colonial period, but also left a lasting legacy that influences Indonesia to this day. This corruption has become integrated into the culture and system of government, requiring continued efforts to overcome its impacts.

This study aims to determine the effect of Accountability, Professionalism, and Auditor Integrity on Auditor Quality. Previous research or relevant research serves to strengthen the theory and penomena of relationships or influences between variables. This article reviews the factors that affect Auditor quality, namely Auditor Accountability, Auditor Professionalism, and Auditor Integrity a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are:  1) Auditor Accountability affects Auditor Quality 2) Auditor Professionalism, and 3) Auditor Integrity have an effect on Auditor quality; and have an effect on Audit Quality.

Adolescence is a transitional phase from childhood to adulthood. Adolescents experience complex problems not only because of internal influences within themselves, but also from the influence of opportunities and support from adults, in this case parents. Fathers play a very important role in building a child's role in their environment and in determining the child's attachment status. By forming a good attachment between father and child, it is possible for teenage girls to be able to carry out self-disclosure. This study aims to determine the relationship between father attachment and self-disclosure in adolescent girls. The sample in this study consisted of 292 subjects aged 15-22 year. Data collection was carried out using a Likert scale, namely scale attachment and self-disclosure scales. Test the hypothesis using Spearman Rho correlation analysis with the help of SPSS 24. The results show that There is a significant relationship between father attachment and self- disclosure in adolescents girls, with a significance value of 0.000 <0.05. This means that the higher the attachment, the higher the self-disclosure in adolescent girls. The implications of this research are that it can be a reference for teenagers about the importance of attachment and making efforts to increase attachment.

The aim of this research is to determine: 1) the magnitude of the influence of using the Quizizz application on student learning motivation; 2) the great influence of parental attention on student learning motivation; 3) the big influence of using the quizizz application and parental attention together on student learning motivation. The method used in this research is a quantitative research method. The population was all 250 students of class Data was collected using a closed questionnaire with 56 items. The results of data analysis show that: 1) the calculated F value > F table between the principal's Innovative leadership on Teacher Work Motivation is 17.954 > 3.15, thus it is known that there is an influence between the principal's Innovative leadership on the Work Motivation of Public High School Teachers in SMA Negeri 1 Bangko Pusako is 25.7%, 2) the calculated F value > F table between the use of the Quizizz application and parental attention to student learning motivation, namely 27.811 > 3.15, thus it is known that there is an influence between the use of the Quizizz application and parental attention to learning motivation. Bangko Pusako 1 Public High School students are 34.8%, 3) the calculated F value > F table influences the use of the Quizizz application and parental attention on student learning motivation, namely 16.654 > 3.15, thus it is known that there is use of the Quizizz application and parental attention. Regarding the Learning Motivation of Bangko Pusako 1 Public High School Students, it is 39.5%, thus Ha is accepted and H0 is rejected.

The aim of this research is to find out whether there is an influence of Minimum Service Standards (in the fields of Education, Health and Infrastructure) on community welfare and economic growth in Central Kalimantan Province and whether welfare influences Community Economic Growth in Central Kalimantan? The data used is data originating from the relevant agencies, namely the Central Kalimantan Central Statistics Agency (BPS), and the SPM Minimum Service Standards Reporting of the Directorate General of Domestic Development. The analysis method used is path analysis. The research results prove that minimum service standards in the fields of education, health and infrastructure do not have a significant effect on increasing the welfare of the HDI community, and have no effect on increasing economic growth in Central Kalimantan.

This research aims to investigate the social action conversion process experienced by former drug addicts in Sijambi Village, Tanjung Balai. The case study method was used with a qualitative approach, involving in-depth interviews with a number of former drug addicts. The theory used in this research uses the theory of social action proposed by Max Weber which refers to the change or transformation of a social action from one form to another. The action conversion intended by this theory explains that social action involves a series of activities and interactions carried out by individuals or groups in society with the intention of achieving certain changes or influences. It includes active involvement in activities that have the potential to influence social norms, values, or structures. The research results show that the social action conversion process of former drug addicts in Sijambi Village involves several stages, starting from realizing there is a problem, having the motivation to change, to being involved in positive activities. First social action conversion Social action conversion is the process of changing individual or group behavior to be more positive and in line with social values. Lohan exemplifies this concept through her transformation from drug use and detrimental behavior.

The aim of this research is to determine the influence of Independence, Organizational Commitment and Transformational Leadership Style on Auditor Performance. This article reviews the factors that influence Auditor Performance, namely Independence, Organizational Commitment and Transformational Leadership Style, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Independence influences auditor performance; 2) Organizational Commitment influences Auditor Performance; and 3) Transformational Leadership Style influences Auditor Performance.

Hospitals must be able to adapt quickly and develop the right strategy to survive, to become a large and strong hospital is one of them by carrying out an acquisition strategy. However, the post-acquisition integration phase process is the most critical stage that often makes the industry fail in managing human resources and can cause employee anxiety to employee resistance. This research aims to analyze the influence of organizational identification and transformational leadership on employee identification and willingness to collaborate, as well as employee identification on willingness to collaborate in the post-acquisition integration phase at Grand Family Hospital. This research is quantitative correlation research. The population is all 127 nurses who work at Grand Family Hospital. The sampling method was random sampling and 127 respondents were used. Data collection used a questionnaire with analysis techniques using path analysis. The research results show that organizational identification and transformational leadership partially influence employee identification and the willingness to collaborate, and employee identification influences the willingness to collaborate. Simultaneously, organizational identification, transformational leadership, and employee identification influence the willingness to collaborate. Hospitals need to pay attention to the relationship between organizational identification, transformational leadership, and employee identification simultaneously. Integrating strategies and policies that strengthen these three aspects together can create a work environment that supports and motivates employees to work together effectively. Organizational identification, transformational leadership and Worker Identification have a significant effect on the willingness to cooperate in the post-integration phase of the acquisition.

Previous research is very important in a scientific research or article. Relevant research serves to strengthen theories and phenomena of relationships or influences between variables. This article is reviewing. Factors that affect the Quality of Internal Audit, namely: Knowledge, Competence, Professional A study of tax accounting literature. The purpose of writing this article is to build a hypothesis of influence between variables to be used in subsequent research This literature review article is: 1). Knowledge Influences Audit.,2) Competence Influences Audit., 3) Professional Influence on Audit.

Baby massage is a popular therapy that has been carried out for a long time, both in Indonesia and around the world. Baby massage improves the baby's sleep and quality, relaxes the baby, improves the baby's eating, and has many other benefits. The implementation of baby massage is influenced by various factors, such as parental factors, environment, and others. This study aims to determine the factors that influence the mother's attitude toward massaging her baby. This study is an analytical observational with a cross-sectional design. The sample used had 22 respondents. The research was conducted on December 12, 2022, in Mancon Village, Wilangan, Nganjuk. Fisher's exact test is used for data analysis. The results showed that there was a correlation between motivation and the mother's attitude toward massaging her baby (p = 0.032). These results are inversely proportional to the mother's education and knowledge that do not correlate with the mother's attitude toward massaging her baby (p=0.842; p=0.255). It can be concluded that motivation strongly and significantly influences the mother's attitude toward massaging her baby.

One of the MGDS global targets is to reduce MMR and IMR. The maternal mortality rate in Indonesia is still high at 390 per 100,000 live births. Referring to the link between birth management and various countermeasures for the biggest cause of AKI is postpartum hemorrhage. Efforts have been made in problems related to bleeding, even several studies have carried out IMD in treating bleeding problems considering that the presence of IMD can affect the hormone oxytocin which is associated with bleeding. The purpose of this study was to see how IMD influences the amount of bleeding in the fourth stage.This research is a Quasi Experiment using primary data. The population and sample were all primiparous women with a total of 46 respondents using the purposive sampling method. The data analysis was univariate and bivariate using the Independent t-test. The results showed that there was a significant effect between IMD on the amount of bleeding in the fourth stage. The average number of bleeding in the fourth stage of respondents who underwent Early Breastfeeding Initiation was 150.63 with a standard deviation of 22.149. Meanwhile, for respondents who did not undergo Early Breastfeeding Initiation, the average number of bleeding in the fourth stage was 166.09 with a standard deviation of 21.580. In the statistical test, the value of P = 0.000 was obtained. With this study, it was found that there was an effect of IMD on the amount of bleeding in the fourth stage of labor. It is hoped that midwives and doctors will implement IMD in order to reduce morbidity and mortality of mothers and babies.

This research seeks to examine the influence of capital structure on the valuation of food and beverage companies within the sub-sector that are listed on the Indonesia Stock Exchange during the time frame of 2020-2022, with the inclusion of profitability as a mediating factor. Employing a quantitative approach, the study utilizes a purposive sampling method to select 29 samples from a population of 42 food and beverage companies listed on the Indonesia Stock Exchange. The analysis of hypotheses is conducted through simple linear regression, multiple linear regression, and the sable test. The results of the study indicate that capital structure positively impacts profitability, influences company value in a negative manner, profitability does not directly affect company value, and profitability does not act as a mediator in the relationship between capital structure and company value.

This study aims to explore the impact of bilateral political volatility on the investment decisions of multinational corporations (MNCs) through a qualitative literature review approach. The analysis reveals that instability in bilateral political relations significantly influences investment decisions, particularly through regulatory uncertainty, geopolitical risks, and disruptions in stakeholder relationships. Companies with strong political connections are better equipped to manage these risks compared to those without similar networks. Mitigation strategies such as geographical diversification and strategic partnerships are identified as key solutions for addressing geopolitical instability. While providing valuable strategic insights, this study is limited to specific geographical and sectoral contexts. These findings highlight the need for further research with broader geographical and sectoral scopes to support strategic decision-making by multinational corporations in increasingly dynamic geopolitical environments.