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The aim of this research is to determine the positive and significant influence between the use of the inquiry method on the active learning of Christian Religious Education and Characteristics of class IX students of SMP Negeri 1 Muara BatangToru South Tapanuli for the 2023/2024 academic year. The research method used is a quantitative research method with inferential statistics. The population is all 102 class IX students of SMP Negeri 1 Muara BatangToru Tapanuli Selatan for the 2023/2024 academic year and the research sample was determined to be 36 people, which is 35% of the total population. Data was collected using a positive closed questionnaire with 36 items, namely 17 items for variable 1 Muara Batang Toru Tapanuli Selatan Academic Year 2023/2024: 1) Test the analysis requirements: a) positive relationship test obtained rxy = 0.570 > rtable(a=0.05,n=36) = 0.329. b) Testing a significant relationship obtained a value of tcount= 4.040 > ttable(a=0.05, dk=n-2=34)= 2.042. 2) Influence test: a) Regression equation test, obtained the regression equation Y ̂="29.04"+0.60X. b) Regression coefficient of determination test (r2) = 32.4%. 3) Test the hypothesis using the F test to obtain Fcount > Ftable=(a=0.05, dk numerator k=17, dk denominator=n-2=36-2=34) namely 16.31 > 1.62. Thus Ha, that is, there is a positive and significant influence of the use of the inquiry method on the learning activity of Christian Religious Education and Characteristics of class IX students of SMP Negeri 1 Muara Batang Toru South Tapanuli for the 2023/2024 academic year is accepted and H0 is rejected.

The research aims to find out how much influence parental guidance has on the moral formation of Christian teenagers aged 13-17 years in Hutagurgur village, Doloksanggul district. The research hypothesis is that there is a positive and significant influence between parental guidance on the moral formation of Christian teenagers aged 13-17 years in the Hutagurgur village environment, Doloksanggul District in 2023. This research is a regression research using Inferential Statistics techniques. The total population of Christian teenagers aged 13-17 years in Hutagurgur village, Doloksanggul district in 2023 will be 150 people. Random sampling was taken, namely 35% of the total population, namely 53 people. The research instrument is a closed questionnaire. The results of the analysis requirements obtained values ​​rxy = 0.669> rtable = 0.270 and tcount = 6.428> ttable = 2.021 showing that there is a relationship between parental guidance and the moral formation of Christian teenagers aged 13-17 years and obtained a regression equation. Hypothesis testing obtained Fcount=41.135>Ftable=1.92 so H0 is rejected and Ha is accepted. The research concluded that there was a positive and significant influence between parental guidance on the moral formation of Christian teenagers aged 13-17 years in Hutagurgur village, Doloksanggul district in 2023, amounting to 44.76%.

The aim of this research is to determine the positive and significant influence of the Numbered Head Together (NHT) Cooperative learning model on the active learning of PAK class IX students of SMP Negeri 3 Lintongnihuta for the 2023/2024 academic year. The method used in this research uses quantitative descriptive methods. The population is all class IX students of SMP Negeri 3 Lintongnihuta for the 2023/2024 academic year who are Christians totaling 191 people and a sample of 48 people was determined, namely 25% of the total population using random sampling techniques. Data collection used a closed questionnaire with 40 items. The results of data analysis show that there is a positive and significant influence of the Numbered Head Together (NHT) Cooperative learning model on the active learning of PAK class IX students at SMP Negeri 3 Lintongnihuta for the 2023/2024 academic year. Based on the positive relationship test, the value obtained is rxy = 0.606 > rtable(=0.05, n=48) = 0.284, thus it is known that there is a positive relationship between variable ttable(=0.05,dk=n-2=46)= 2.021, thus there is a significant relationship between variable X and variable Y. Regression coefficient of determination test (r2) = 36.8%. Influence test: Regression equation test, the regression equation Y ̂="2.17"+0.63 63. Thus Ha is accepted and H0 is rejected.

This research aims to find out the influence of visual media on the learning activity of Christian religious education students in class V at SD Negeri 10 Hutagalung for the 2022/2023 academic year. This research uses quantitative descriptive statistical methods, with a population of 30 people and a sample of 30 people. Data was collected using a closed questionnaire instrument of 30 items, namely 17 items for variable X and 13 for variable Y which was tested on 30 students who were not research respondents. The results of data analysis show that there is a positive and significant influence of visual media on the learning activity of class V Christian religious education students at SD Negeri 10 Hutagalung, Harian District, Samosir Regency for the 2022/2023 Academic Year: a) the positive relationship test is obtained from (r_xy) = 0.748 > r_ (table (α=0.05,n=30))= 0.361. b. Testing a significant relationship obtained a t_(calculated) value of 5.978, it is known that t_(table) in α=0.05 n-2=30-2=28 is 1.701. 2) Influence test: Regression equation test Y ̂= 13.40+ 0.50x. b) Regression determination test (r^2)= 55.9%. 3) Test the hypothesis using the F test, obtained f_count > f_(table ) namely 35.04 > 4.24. Thus Ha is accepted and H0 is rejected.

Learning process This is on the Students School Buddhist Week in South Tangerang, from observation writer results Study from students Still Not yet in accordance with the hopes of educators, because Still problems with understanding, attitudes , values , skills , practice of Dhamma. By theoretical writer use reference from outside and inside as well as from Buddhism Dhamma teachings . Study This use approach quantitative purpose for know the influence of Mindfulness and Intelligence Emotional on Learning Outcomes Student School Buddhist Week in South Tangerang. Study This done at the Vihara or Cetiya in South Tangerang, with subject study is 170 students School Buddhist Week. Research analysis methods. This use help SPSS version 26. Analysis results show that There is influence positive and significant between Mindfulness (X1), Intelligence Emotional (X2) on Learning Outcomes (Y). Regression equation Ŷ 3= 46.605 + 0.534X 1 + 0.112X 2, with score coefficient correlation generated of r y1,2 = 0, 661 , whereas score coefficient determination generated as big as r 2 x1,2 = 0.436 , meaning donation or influence amounting to the remaining 43.6% amounting to 56.4% was contributed by other variables that have connection positive with increasing Learning Outcomes .    

The aim of this research was to determine the effect of kinetic sand playing media on the fine motoric aspects of children aged 5-6 years at Pelangi Kasih Siborongborong Kindergarten, North Tapanuli Regency. The method used in this research is a descriptive quantitative research method. The population was all children aged 5-6 years at Pelangi Kasih Siborongborong Kindergarten, North Tapanuli Regency, totaling 54 people and a sample of 20 people was determined using a non-probability sampling technique, namely purposive sampling. Data was collected using a 25-item positive closed questionnaire. The results of data analysis show that there is a positive influence between kinetic sand playing media on the fine motoric aspects of children aged 5-6 years at Pelangi Kasih Siborongborong Kindergarten, North Tapanuli Regency: 1) Analysis requirements test: a) positive relationship test obtained rxy = 0.599 > rtable(=0.05,n=20) = 0.444, thus it is known that there is a positive influence between variable dk=n-2=18)= 2.101, thus there is a significant influence between variable Y ̂="23","22"+0.78X. Thus Ha is accepted and H0 is rejected.

This research is based on the influence of understanding tax regulations, tax rates, and taxpayer awareness on restaurant taxpayer compliance in Medan City. This research aims to determine the effect of understanding tax regulations, tax rates and taxpayer awareness on restaurant taxpayer compliance. Understanding tax regulations is knowledge and understanding of the rights and obligations as a taxpayer, tax rates are knowledge and understanding of PKP and tax rates, taxpayer awareness is awareness that paying taxes is an obligation. and taxpayer compliance is complying with the rules set by taxation. This research uses a quantitative method with an associative approach, data collection techniques using questionnaires. The sample size in this research was 40 restaurants in Medan City. The sampling technique uses random sampling technique. Data were analyzed using multiple linear regression methods. The results of the research show that Law Number 28 of 2007 explains the General Provisions and Procedures for Taxation and Medan City Regional Regulation Number 12 of 2003 discusses restaurant taxes and the tax rates imposed, tcount for variable X1 (0.699) is smaller than ttable ( 2,028) then it can be said that partial understanding of tax regulations does not have a significant effect on restaurant taxpayer compliance and the restaurant tax rate is 10% (ten percent) of the restaurant tax base, namely the amount of payments made to restaurants, t calculated for variable X2 (2,349 ) is greater than ttable (2.028), so it can be said that the tax rate has a significant influence on restaurant taxpayer compliance, while taxpayer awareness in paying taxes is the taxpayer's behavior in the form of views or feelings involving knowledge, belief and reasoning accompanied by a tendency to acting in accordance with the regulations provided by the tax provisions system, tcount for variable The research results from the simultaneous test hypothesis with a significance level of 5% show that Fcount (9.292) is greater than Ftable (2.87) so that all independent variables consisting of understanding of tax regulations, tax rates and awareness of taxpayers simultaneously have a significant effect on the dependent variable, namely restaurant taxpayer compliance.

This research aims to in  vestigate the influence of entrepreneurial knowledge and entrepreneurial creativity on entrepreneurial intention. The research employs a quantitative measurement approach to assess the impact of entrepreneurial knowledge and entrepreneurial creativity on entrepreneurial intention. The measurement scale used is the Likert scale. The type and source of data for this research are derived from primary data collection. Primary data is information collected directly from respondents through a structured questionnaire. The questionnaire was distributed during the data collection process of this research. The study was conducted by analyzing data from a number of respondents involved in the entrepreneurial context. A survey method was used to gather data from 99 respondents with diverse backgrounds. The analysis method employed was the quantitative analysis of the Inner Model, with calculations of T statistics, R-Square, f-Square, and VIF using SmartPLS version 4.0.9.3. The Outer Model was assessed for Convergent Reliability, Discriminant Validity, Composite Reliability, and Cronbach's Alpha. The research results indicate that entrepreneurial knowledge has a positive and significant influence on entrepreneurial intention. Additionally, entrepreneurial creativity was also found to have a positive and significant impact on entrepreneurial intention. Enhancing entrepreneurial knowledge and promoting creativity can be effective strategies to stimulate entrepreneurial intention in society.

The objective of this study is to assess the impact of Profit Sharing Funds (DBH), Overtime Calculation Budget (SiLPA), and Population Number (JP) on regional expenditure in the districts/cities of South Sumatra. This study utilizes secondary data as the primary source of information. The data is obtained from a comprehensive sample that encompasses all 13 districts and 4 cities within the South Sumatra province. The data covers a period of 5 years, specifically from 2016 to 2020. The population for this study comprises the budget implementation reports obtained from districts and cities in South Sumatra. This study employed various statistical techniques for data analysis, including descriptive statistical analysis, classical acceptance test, multiple linear regression test, and hypothesis testing. The software utilized for analysis was SPSS for Windows version 26. The research findings presented in this paper are incomplete in nature. The allocation of population and revenue sharing funds exhibits a noteworthy and statistically significant influence on regional expenditure patterns. The calculation of budget surplus (SiLPA) has a minimal and adverse effect on regional expenditure. In the context of regional spending, it is observed that Profit Sharing Funds (DBH), Budget Overtime (SiLPA), and Population Number (JP) exhibit a noteworthy and statistically significant influence.

Taxes are a very important source for a sector of state revenue. To further increase revenue in the tax sector, several improvements have been made. In this research, the researcher tries to discuss the above problems related to "The Influence of Sales Tax VAT and PPnBM on Commercial Profits and Fiscal Profits of UD Gemah Ripah". The research model used in this research is associative research, namely to look at the influence of Fiscal Profit on VAT and PPnBM. This research was carried out at UD Gemah Ripah which is located on Jl. Padang Padi No.13, Kaliombo, Kec. Kota, Kediri City, East Java 64126. After conducting tests and calculations, it was found that UD Gemah Ripah's income tax in 2020 was IDR. 484,044,806.88, in 2021 it is IDR. 1,005,309,943.19, and in 2022 it will be IDR. 563,112,212.29. According to the data obtained, it was also found that PPn and PPnBM were not included in the requirements for calculating corporate PPh from UD Gemah Ripah, corporate PPh from UD Gemah Ripah only calculated from turnover and net profit before PPh. And also from several of these calculations, it was found that the PPn and PPnBM that must be paid are not necessarily directly proportional to the net profit of UD Gemah Ripah.

An Islamic religious education educator does not just provide teaching materials in class but is more complex than that. Apart from educating and preparing students with knowledge, Islamic religious education educators are also fully responsible for encouraging student behavior, both from a psychological and character perspective. In the field of education, Islamic religious education educators greatly influence aspects of students' lives, both social, cultural and moral, to develop good motivation in students so that they can form individuals with noble morals. Therefore, to make this happen, appropriate learning strategies are needed that are able to increase student motivation. This research aims to explain the PAI learning strategy that is applied, analyzing the factors that support its success, as well as explaining the impact resulting from implementing the PAI learning strategy in an effort to increase student learning motivation at SDN Kawunggading, Cianjur. This research is a qualitative descriptive study. The data collection methods used were observation, interviews and documentation. The resulting data is then analyzed by means of data collection, data reduction, data presentation, and conclusions. The results of this research show that the PAI learning strategies implemented at SDN Kawunggading are implementing examples, implementing habits, giving advice, paying attention, giving punishment, and discussing with peers. Factors that influence the success of PAI learning strategies consist of external factors and internal factors; The implications of the PAI learning strategy implemented at SDN Kawungggading are able to have a good impact on broken home students as shown by the students' attitude of being diligent in going to school, having concern for the surrounding environment, having a good attitude towards teachers and friends, and being able to follow lessons in a conducive manner.    

Performance is a very important part to achieve the goals of a company. Given the magnitude of the influence of leadership style and organizational culture on employee performance. This study aims to determine the effect of leadership style and organizational culture on employee performance at Mega Hotel & Resort. The method used is multiple linear regression analysis. The total sample of all employees of Hotel Mega & Resort is 55 people. The results of the study simultaneously show that the variables of leadership style and organizational culture as a whole have a positive and significant effect on employee performance. Partially, the variables of leadership style and organizational culture have a positive and significant influence  

Human resources are all employees of a company who want to feel comfortable and happy. When working, an employee must have a big commitment to the company to be able to assist the company in achieving the expected goals, ,and the company must also foster job satisfaction for its employees. This study aims to determine the effect of organizational commitment and job satisfaction on. This study is descriptive with a quantitative approach method, validity test, reliability test, classic assumption test, multiple linear regression test, coefficient of determination test, t-test, and f-test. The results of this study indicate that organizational commitment has a significant impact on employee performance, with the results of the t-test being 10.613 > t-table 2.01174 with a significant level of 0.00 <0.05. Job satisfaction significantly impacts employee performance,with the results of t count 7.731 > t table 2.01174 with a significant level of 0.00 <0.05. The results of testing the independent variable’s simultaneous influence on the dependent variable obtained a value of Fcount = 158.967 > Ftable value of 3.20, so that means there is a positive and significant influence between organizational trust in job satisfaction and CV employee performance. Juanda Group JR Petshop Branch.    

This research aims to determine the influence of communication, conflict and work discipline on employee performance. The research method used is a quantitative method with a descriptive approach. Data collection in this research was carried out by distributing questionnaires to 30 Sekar Ayu Kediri employees and calculated using the SPSS Version 25 application. Data analysis techniques used included Validity Test, Reliability Test, Classic Assumption Test (Normality Test, Multicollinearity, Heteroscedasticity , Linearity), Multiple Linear Regression Analysis, t Test, F Test, and R2 Coefficient of Determination Test. In the Validity Test, it is known that all question items (X1, X2, Then in the reliability test, it is known that the Cronbach Alpha value is > 0.60 so that the indicators for each question are declared reliable. In the t test it is known that all items have a positive value and <0.05 so that all items (Communication, Conflict, Work Discipline) have a partial effect on employee performance. Furthermore, in the F test it is known that the value of Sig. for all items together it is 0.000 < 0.05 so that all items are declared to have a simultaneous effect on employee performance. The final test, namely the R2 Coefficient of Determination Test, shows a result of 95.2%, which means that the variables of communication, conflict and work discipline can really influence employee performance and with this result it can be said that this research is successful because it has an Rsquare value > 50%.

The aim of this research is to find out how much positive and significant influence teacher reinforcement has on the learning motivation of students at SMP Negeri 4 Laguboti, Toba Regency, T.A 2023/2024. The research method used is descriptive and inferential quantitative methods. The population is all students in class VIII at SMP N 4 Laguboti, 2023/2024 academic year as many as 159 people and a sample of 33 people was determined using a probability sampling technique with a random type (simple random sampling). Data was collected using a positive closed questionnaire with 38 items, namely 14 items for variable 2024: 1) Test analysis requirements: a) positive relationship test obtained by rxy = 0.483 > rtable(a=0.05,n=33) = 0.344. b) Testing a significant relationship obtained tcount= 3.072 > ttable(a=0.05,dk=n-2=31)= 2.042. 2) Influence test: a) Regression equation test, obtained regression equation Y=39.70+0.89X. b) Regression coefficient of determination test (r2) = 23.3%. 3) Test the hypothesis using the F test to obtain Fcount > Ftable=(a=0.05, dk numerator k=12, dk denominator=n-2=33-2=31) namely 9.43 > 2.09. Thus Ha is accepted and H0 is rejected. It can be concluded that maximum teacher reinforcement can increase students' learning motivation in Christian religious education and character subjects at SMP Negeri 4 Laguboti, Toba Regency T.A. 2023/2024

The aim of this research is to determine the influence of Christian Religious Education and Character education on the formation of spiritual attitudes in class VIII students at SMP Negeri 1 Simanindo for the 2022/2023 academic year. The method used in this research is quantitative descriptive inferential. The population is all class VIII students of SMP Negeri 1 Simanindo for the 2022/2023 academic year, totaling 155 people and a sample of 40 people was determined, which is 25% of the total population. Data was collected using a positive closed questionnaire with 36 items. The results of data analysis show that there is an influence of Christian Religious Education and Moral Education learning on the formation of spiritual attitudes of class VIII students at SMP Negeri 1 Simanindo for the 2022/2023 Academic Year: 1) Test the analysis requirements: a) positive relationship test obtained by the value rxy = 0.536 > rtable (a=0.05,n=40) = 0.312, thus it is known that there is a positive relationship between variable n-2=38)= 2.021, thus there is a significant relationship between variable b) Regression coefficient of determination test (r2) = 28.8%. 3) Test the hypothesis using the F test to obtain Fcount > Ftable=(a=0.05, dk numerator k=18, dk denominator=n-2=40-2=38) namely 15.35 > 1.51 Thus Ha accepted and H0 rejected.

Abstract: The aim of this research is to determine the positive and significant influence of the use of image media on learning motivation for Christian Religious Education and Character Education for Class VIII, even semester of SMP N 2 Sipoholon, Academic Year 2022/2023. The method used in this research is descriptive quantitative. The population is all students in class VIII, Even Semester, SMP N 2 Sipoholon for the 2022/2023 academic year, totaling 109 people and a sample of 38 people was determined, namely 35% of the total population. Data was collected using a positive closed questionnaire totaling 46 items, of which 23 questionnaire items were for variable even at SMP N 2 Sipoholon 2022/2023 Academic Year: 1) Test the analysis requirements: a) test a positive relationship, obtained a value of rxy = 0.511 > rtable(a=0.05,n=38) = 0.320, thus it is known that there is a relationship positive relationship between variable 2) Influence test: a) Regression equation test, obtained regression equation Y=33.80+0.52X. b) Regression coefficient of determination test (r2) = 26.2%. 3) Test the hypothesis using the F test to obtain Fcount > Ftable=(a=0.05, dk numerator k=22, dk denominator=n-2=38-2=36) namely 12.74 > 1.51 Thus Ha accepted and H0 rejected.

The aim of this research is to determine the influence of PAK teacher professionalism on the learning interest of class VIII students at SMP Negeri 3 Sitio-tio Samosir Regency for the 2022/2023 academic year. The method used in this research is quantitative. The population is all students in class VIII of SMP Negeri 3 Sitio-tio Samosir Regency for the 2022/2023 academic year, totaling 50 people. Data was collected using a closed questionnaire of 40 items, namely 20 questionnaire items for variable Samosir 2022/2023 Academic Year: 1) Test the analysis requirements: a) positive relationship test obtained by the value rxy = 0.563 > rtable(=0.05,n=50) = 0.297, thus it is known that there is a positive relationship between variable X with variable Y. b) The significant relationship test obtained is the value tcount= 4.716 > ttable(=0.05,dk=n-2=48)= 2.021, thus there is a significant relationship between variable X and variable Y. 2) Test influence: a) Regression equation test, obtained regression equation Y ̂="34.775"+0.371X. b) Regression coefficient of determination test (r2) = 31.7%. 3) Test the hypothesis using the F test to obtain Fcount > Ftable=(=0.05, dk numerator k=18, dk denominator=n-2=50-2=48) namely 22.24 > 1.51 Thus Ha accepted and H0 rejected.

MSMEs in Indonesia have become an important part of the economic system in Indonesia. This is because MSMEs are business units that are more numerous than large-scale industrial businesses and have the advantage of absorbing more workers and are also able to speed up the equalization process as part of development. Until now, MSME products continue to experience quite rapid development in line with market demand trends. As an effort to balance market competition, MSME players must continue to innovate and be creative to improve the quality of their products, one of which is through product branding. The MSMEs found in Pematang Johar Village, Labuhan Deli District, Deli Serdang Regency, are Chips MSMEs. These MSMEs have problems, such as poor marketing and the absence of product logos on packaging. Another problem with marketing is the absence of media to promote MSME businesses. In this case, creating a social media account is the right solution in marketing media for Al-Amin Chips MSMEs. This activity was carried out using a mentoring method by carrying out several activities, namely: (1) Logo Making, (2) Logo Submission, (3) Training on Creating Social Media Accounts and Promoting the Chips Business Through Social Media. By creating a logo, making packaging attractive can influence purchasing decisions and help MSMEs grow and develop. This MSME needs to rebrand its business so that this product can compete with similar products. If further developed through social media, these MSMEs can expand their marketing reach and be more efficient in carrying out promotions.

Banks that carry out their business activities based on sharia principles, or principles of Islamic law, are called sharia banks. As time goes by, Islamic banks are starting to have more Muslim customers. Bank BSI Kc Kualasimpang, for example, has active Muslim customers. Muslims are known to have great interest in Islamic sharia banking. BSI Bank Kc. Kualasimpang operates based on sharia principles and does not provide payment services. Because the data was obtained from direct observations at BSI Kc Kualasimpang, this is a type of field research. This study uses a qualitative methodology. Primary and secondary data were used in this research. Primary data consists of a description of the factors that influence non-Muslim customers. Secondary data consists of books related to the research topic. The author found two components: internal and external factors. The research results show that of the internal and external factors studied, the dominant external factors influencing non-Muslim customers' interest in BSI Kc Kualasimpang are promotion, service, location and social level. Work and motivation are internal factors. The more promotions and services offered by banks to non-Muslim customers, the more likely they will join an Islamic bank.