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Magdalena Simaremare; Dorlan Naibaho; Sabar Rudi Sitompul; Rida Gultom; Johari Manik

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The purpose of this study was to determine the extent of the Influence of the Recitation Method by PAK Teachers on the Learning Activity of Class VIII Students of SMP Negeri 4 Sibolga in the 2023/2024 Academic Year, with the hypothesis that there is a positive and significant influence of the recitation method by PAK teachers on the learning activity of class VIII students of SMP Negeri 4 Sibolga in the 2023/2024 Academic Year. With a population of all class VIII students of SMP Negeri 4 Sibolga who are Protestant Christians totaling 121 people with a sample of 37 people, this study uses a descriptive method with a random sampling technique. Data were collected with a closed questionnaire of 40 items compiled by the author based on variable indicators according to expert theory. The questionnaire trial was conducted on 30 students of SMP Negeri 4 Sibolga in the 2023/2024 Academic Year using 46 questionnaire questions and after being tested, the results of the validity of the questionnaire trial were found to be rcount = -0.352 - 0.609 (there were 6 question items that had a validity of less than rtable 0.361 so that invalid questionnaires were discarded. Thus, the valid questionnaires amounted to 40 questions. And the reliability of the questionnaire trial which was at a value of 0.899 had been tested for validity and reliability. The results of the data analysis showed that there was a positive and significant influence between the Recitation Method by PAK Teachers on the Learning Activity of Class VIII Students of SMP Negeri 4 Sibolga in the 2023/2024 Academic Year. With the relationship test, it was obtained that rcount> rtable, namely 0.706> 0.325, with a significant relationship test of tcount> ttable, namely 8.319>2.021, with a linear regression test Y ̂ = α+bx = 23.39+0.355X. This equation shows that in a constant state of 26.98, for every addition of variable X (recitation method) by one unit, there will be an increase in variable Y (student learning activity) by 0.355 from (variable X), coefficient of determination 49.84%. This means that Ho is rejected and Ha is accepted. The significant effect test with Fcount>Ftable (34.735>4.08) means that there is a positive and significant effect between the recitation method by PAK teachers on the learning activity of class VIII students of SMP Negeri 4 Sibolga in the 2023/2024 Academic Year. This study suggests that teachers always increase the use of the recitation method in the teaching and learning process, so that class VIII students of SMP Negeri 4 Sibolg are more active in participating in class learning.

Widia Widia; Nyiayu Fahriza Fuadiah; Nora Surmilasari

Pentagon : Jurnal Matematika dan Ilmu Pengetahuan Alam 2024 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Numerical literacy is a vital skill in daily life and plays an important role in students' mathematical problem-solving abilities. This study aims to develop an assessment instrument that can measure the numeracy literacy of grade V elementary school students in understanding and applying the concept of comparative scale. This study uses a development method using a 4D development model for the stages of define, design, develop, disseminate The assessment instrument developed consists of various questions designed to test students' understanding of the comparative scale. The trial was carried out on a sample of grade V elementary school students to validate this assessment instrument. The results of the trial show that this assessment instrument has good validity and reliability in measuring students' numeracy literacy skills. This research is expected to contribute to improving mathematics learning in

Muhammad Alfin Prasetiya; Ari Sriantini; Dedy Kristiawan

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2024 Asosiasi Riset Ilmu Teknik Indonesia

Maintenance of the lifeboats and goddesses needs to be carried out so that they are ready for use by the lifeboats and goddesses at KM. Kendhaga Nusantara 6 when it was going to be used for training experienced traffic jams. Therefore, pilot 3 and engineer 3 carried out checks and maintenance of lifeboats once a week and lifeboat training was carried out once a month. This research aims to determine the implementation of lifeboat maintenance and goddesses, to find out the obstacles encountered in the implementation of maintenance of lifeboats and goddesses, as well as to find out efforts to overcome obstacles in the implementation of maintenance of lifeboats and goddesses. This research is of a quantitative type with a descriptive statistical approach, with the data collection method being interviews , observation, questionnaire. Before the questionnaire instrument was used, a validity and reliability test was carried out and the results were valid and reliable with a Cronbach's alpha value of 0.848. The results of this study showed that maintenance was not carried out according to schedule. Lifeboat maintenance was only carried out within 3 months within 1 year. Based on the results Questionnaires from 8 respondents consisting of master, master 1, mate 3, kkm, machinist 3, helmsman, boss, class, obtained the results that the percentage of lifeboat maintenance implementation was 51.6%, which means that the criteria were sufficient and the implementation of the goddess goddess was 50%, which meaning that the criteria are sufficient. From the results of this research it can be concluded that the optimal level of lifeboats and goddesses must be increased in maintenance according to procedures. The obstacle encountered was that during the exercise there was a jam on the lifeboat boats which resulted in the lifeboat not being able to be lowered and damage to the lifeboat engine. Efforts that must be made are to carry out maintenance according to the 1974 SOLAS procedure.

Irfan Rizqi Pangestu; Retno Susanti

Jurnal Manajemen Riset Inovasi 2024 Pusat Riset dan Inovasi Nasional

Consumer purchasing decisions are a process in consumer behavior where consumers have taken action to make a purchase after searching and understanding information. The increase in sales occurred at Mixue Ice Cream & Tea Nusukan, where this increase was one of the impacts of consumer decisions. This research purpose to analyze factors that influence purchasing decisions, including price, promotion and service quality at Mixue Ice Cream & Tea Nusukan. The population in this research are consumers who make purchases at Ice Cream & Tea Nusukan. The samples obtained were 100 people using Leedy technique calculations. The sampling technique used was accidental sampling with data collection techniques using questionnaires. Data analysis techniques in this research use validity tests, reliability tests, classical assumption tests, descriptive analysis, multiple linear regression analysis, t test, F test and coefficient of determination test. The results of the analysis stated that all questionnaire items as research instruments were valid and reliabel, as well as the classical assumption tests, including the multicollinearity test, autocorrelation test, heteroscedasticity test and normality test, all variabels were declared to have passed the classical assumption test. Multiple linear regression analysis obtained that all regression coefficients were positive with the equation Y= 3.809 + 0.134X1 + 0.365X2 + 0.230X3 + e which means that variabels X1 (price), X2 (promotion) and X3 (service quality) on Mixue Ice Cream & Tea Nusukan. Hypothesis testing shows that price has a significant effect on purchasing decisions at Mixue Ice Cream & Tea Nusukan. Promotions have a significant influence on purchasing decisions for Mixue Ice Cream & Tea Nusukan. Service quality has a significant influence on purchasing decisions at Mixue Ice Cream & Tea Nusukan. The F test states that the research model for the influence of the independent variabel on the dependent variabel is correct. The coefficient of determination test shows that price, promotion and service quality are able to explain purchasing decisions by 42.6%.

Firnanda, Vira Erna; Widiawati, Hestin Sri; Kurniawan, Andy

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2024 FEB Universitas Maritim Semarang

An interest in entrepreneurship often comes to a person just like that. However, this interest can be influenced by several factors, both external and internal factors. The aim of this research is to determine the influence of entrepreneurial knowledge, entrepreneurial motivation, e-commerce, and family environment on students' interest in entrepreneurship. The research method used is quantitative with a comparative causal nature. The research population used in this research were students of the Nusantara University PGRI Kediri Accounting study program class 2018-2023 using the sampling method, namely using the Slovin formula. The sample size in this study was 122 respondents and was collected through a questionnaire. Data obtained Data was collected through questionnaires and includes primary and secondary data. Validity test, reliability test, classical assumption test, coefficient of determination test, and hypothesis test are used in data analysis. The results of this study show that entrepreneurial knowledge (X1) has a significant effect on interest in entrepreneurship, entrepreneurial motivation (X2) has a significant effect on interest in entrepreneurship, e-commerce (X3) has no effect on interest in entrepreneurship, and family environment (X4) has a significant effect on interest in entrepreneurship. Based on the results of the analysis and conclusions, the suggestions that the author can convey are as follows: for future researchers, this can be used as a guide to determine the influence of interest in entrepreneurship and try to use other variables besides the variables used in this research, especially variables that are similar to e-commerce variables.

Rini Wahyuni; Vebri Sugiharto; Mufti Fahrizal

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the effect of price on jewelry purchasing decisions at the Amir Syah gold shop, using price as an independent variable and purchasing decisions as the dependent variable. The population used in the research were consumers who made purchases at the Amir Syah gold shop in 2023 and the sample was 84 respondents. The type of research used is quantitative, data collection techniques are observation, documentation and questionnaires. The analysis method for this research uses validity tests, reliability tests, normality tests, heteroscedasticity tests, simple linear regression tests and hypothesis tests. All of these tests were carried out using the SPSS version 25 program. Based on the results of the t test, tcount = 6.579 ttable > 1.664 and the sig value = 0.000 at a significance level of 0.05. So it can be concluded that the hypothesis is accepted, which means that there is a positive and significant influence of price on purchasing decisions because the results of the t test fulfill all of the first conditions, namely tcount > ttable (6.579 > 1.664) and the sig number <005 (0.000<0.05). Based on the coefficient of determination (R2) value of 0.345 or 34.5%. This means that the ups and downs in decisions to purchase jewelry at the Amir Syah gold shop in Panyabungan District due to the influence of prices can be anticipated. Through this regression equation, the remaining 65.5% is influenced by other factors or variables outside this research.    

Putri Yani; Ade Khadijatul Z Hrp; Vebri Sugiharto

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the effect of promotions on the income of clothing businesses in Pasar Baru Panyabungan, Mandailing Natal Regency, North Sumatra. Data collection was carried out through a survey of 56 respondents consisting of market traders, where 35.71% of the respondents were men and 64.29% were women. The majority of respondents were aged between 26-40 years (35.71) and had a high school education or equivalent (62.50%). The results of simple linear regression analysis show that promotion has a significant influence on income, with a regression coefficient of 0.484. This means that every one unit increase in the promotion variable has the potential to increase revenue by 0.484 units. The regression model obtained is Y= 82.586 + 0.484 The validity test shows that all statement items are valid with a calculated r value greater than r table (0.2221), while the reliability test with Cronbach alpha shows a value of 0.685 for promotion and 0.839 for income, which means the instrument used is reliable. In addition, the classical assumption test ensures that the data is normally distributed and there is no heteroscedasticity. The research also identifies challenges such as intense competition and environmental issues in the market. These findings emphasize the importance of effective promotional strategies, supported by government policies that encourage sustainable economic growth in traditional markets.

Irna Suriati; Ade Khadijatul Z Hrp; Muhammad Ardiansyah

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine whether leadership style can influence the progress and decline of employee performance at the Sirime Rice Refinery Business, Pidoli Lombang Village, Panyabungan District, Mandailing Natal Regency. The number of samples used was 30 respondents. The sampling technique in this research uses the Saturated Sampling technique, where all members of the population are used as samples. The data collection techniques used were observation, questionnaires and documentation. The analysis method for this research uses validity tests, reliability tests, normality tests, heteroscedasticity tests, simple linear regression tests, partial tests and coefficient of determination tests. All of these tests were carried out using the SPSS version 25 program. Leadership style has a positive effect on employee performance at the Sirime Rice Refinery Business. Pidoli Lombang Village, Panyabungan District, Mandailing Natal Regency is indicated by a significant t value of 0.000 < 0.05, the R Square value is 0.817, which means that the independent variable or leadership style variable (X) is able to explain the dividend variable or employee performance variable (Y) of 81, 7% while the remaining 18.3% is influenced by other factors. Based on the research results, it can be concluded that leadership style has a positive and significant effect on employee performance with a calculated t value > t table (11,169 > 1.701) on employee performance at the Sirime rice factory, Pidoli Lembang village, Panyabungan sub-district, Mandailing Natal district.

Muhammad Ali Imran; Achmad Fauzi; Husnul Khair

Modem : Jurnal Informatika dan Sains Teknologi 2024 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The Internet of Things (IoT)-based automatic bell system is designed to enhance the efficiency of bell operations in educational institutions by utilizing modern technology. This research aims to develop a system that can control the bell automatically according to the class schedule, while also enabling remote control via a mobile application using the Blynk platform. The system is built using an ESP8266 as the main microcontroller, a DFPlayer Mini module for audio playback, and an RTC DS1307 for time management. The results show that the system functions as expected, both in automatic mode based on the schedule and in manual mode through the mobile application. Testing and debugging demonstrated that integration with WiFi networks allows for flexible and effective bell control. For further development, it is recommended to add a power backup feature, web interface, and push notifications to improve system reliability and flexibility. This system provides an efficient and practical IoT solution for automating bell operations in educational environments.

Hadyan Wahyu Dewanto; Irene Hanna H. Sihombing; Ida Ayu Kalpikawati

Journal of Management and Social Sciences (JIMAS) 2024 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Communication plays a crucial role in influencing employee performance. Performance decline is often caused by communication issues, particularly in the hotel back office, such as the lack of effectiveness in information delivery and miscommunication among employees. This study aims to analyze the impact of communication on employee performance at Hotel Tentrem Yogyakarta. The data used includes quantitative data from employee performance evaluations in 2023, the number of employees, employee communication levels from 2019-2023, and qualitative data from interviews with human resources. The study population consists of 241 employees at Hotel Tentrem Yogyakarta. Data was collected using documentation and questionnaires distributed to respondents. Data analysis techniques include validity testing, reliability testing, normality testing, heteroskedasticity testing, simple linear regression, t-test, and coefficient of determination (R²). The study findings show that the calculated t value (38.728) is greater than the t table value (0.1264) with a significance level of 0.000, indicating a positive and significant effect of communication on employee performance at Hotel Tentrem Yogyakarta. The coefficient of determination value of 0.863 indicates that 86.3% of the impact on employee performance is due to communication, while 13.7% is influenced by other factors outside the scope of this study.

Ade Rahmah; Bambang Satriawan; Nolla Puspita Dewi

International Journal of Entrepreneurship and Management 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study, researcher variables, Job Placement, Work Environment, Competency, Job Satisfaction and Work Effectiveness. Data analysis with parametric and non-parametric statistics using SEM-PLS (Structural Equation Modeling-Partial Least Square) Data analysis with parametric and non-parametric statistics regarding research variables, calibration test / pilot test, validity and reliability, Outer model and inner model analysis , as well as a discussion of the results of hypothesis testing or Path Analysis Path. This study uses path analysis to examine the pattern of relationships that reveal the effect of a variable or set of variables on other variables, both direct and indirect. The calculation of the path coefficient in this study is assisted by SmartPLS Ver 4.0 2022. The results of this study indicate a direct influence that Job Placement, Work Environment and Competence variables have a significant positive influence on Job Satisfaction. Job satisfaction has a positive but insignificant influence. Job Placement and competence have a significant positive influence on Work Effectiveness. Work Environment has a positive but insignificant influence on Work Effectiveness. The results of the study for indirect influence where Job Satisfaction has a positive and insignificant influence in mediating the influence of Job Placement, Work Environment and Competence on Work Effectiveness.  

Ida Nur Aprilia; Ety Nurhayaty

Global Leadership Organizational Research in Management 2024 STIKes Ibnu Sina Ajibarang

In the era of increasingly strict media digitalisation, it encourages the birth of various new media, especially those related to advances in the information technology sector which provide alternative access.  Service quality is very important for companies, with the quality of service provided can affect satisfaction and will have an impact on long-term loyalty to RRI PRO 1 Jakarta listeners. The purpose of this study was to determine the effect of service quality and satisfaction on the loyalty of RRI PRO 1 Jakarta listeners. The analysis method in this study uses several test stages ranging from validity test, reliability test, normality test, multicolinerity test, heteroscedasticity test, linearity test, multiple linear regression, t test, f test, determination test. The sampling method in this study was purposive sampling technique. The results showed that the service quality variable had a positive and significant effect on listener loyalty with a value of 0.028> 0.05, while the satisfaction variable had a significant effect on loyalty with a value of 0.012> 0.05 while in the simultaneous hypothesis test, service quality and satisfaction had a positive effect on the loyalty of RRI PRO 1 Jakarta listeners obtained an F value of 7.535.

Ira Rizkia Ningsih; Andy Hakim; Vebri Sugiharto

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to find out how much influence Shopee promotions have on consumer behavior among STAIN Mandailing Natal Sharia Business Management students. The sample used came from 75 MBS students using a purposive sampling method. The approach used is quantitative and in collecting primary data observation and questionnaire methods are used. Meanwhile, the data analysis that researchers used in this research was analysis using validity and reliability tests, classical assumption tests, simple linear regression tests and hypothesis tests, namely the t test and R Square test (with the help of the SPSS Version 24 program). The results of the research show that there is an influence of shopee promotional variables on consumer behavior among Mandailing Natal Sharia Business Management Students. Shown by the significance value of t 0.000 which is smaller than sig = 0.05 (0.000>0.05) the value of R = 0.629 and R Square = 3.96 means that Shopee promotion is able to explain the dependent variable or consumer behavior of 0.396 x 100 = 39.6 message while the other 60.4 percent is explained by other variables. Based on the research results, it can be concluded that Shopee promotions have a positive and significant effect on consumer behavior with a value of tcount < ttable or tcount > ttable (6.916 < 1.666 or 6.916 > 1.666). There is a positive and significant relationship between Shopee promotions and consumer behavior among students.

Luh Novi Listyawati; Riana Dewi Kartika

Gemawisata: Jurnal Ilmiah Pariwisata 2024 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Performance is the result of work that can be achieved by an individual or a group within an organization, both quantitatively and qualitatively, in accordance with their authority and responsibilities, in an effort to achieve the organization's goals legally, without violating the law, and in accordance with morals and ethics. The purpose of this study is to determine the effect of work conflict, work quality, and job stress on employee performance at CV. Maha Surya Motor Penarukan. This study uses a quantitative approach. The data collection technique used in this study is a questionnaire with measurement tools tested for validity and reliability, with 42 employees of CV. Maha Surya Motor Penarukan selected as respondents.The data analysis techniques used in this study are Descriptive Statistics, Classical Assumption Tests, and Multiple Linear Regression. Based on the research results, it is shown that the work conflict variable has a positive but not very significant effect on employee performance, the work quality variable has a positive but not significant effect on employee performance, and the job stress variable has a positive and significant effect on employee performance. This study concludes that to improve employee performance at CV. Maha Surya Motor Penarukan, the company needs to manage work conflict well, enhance work quality through training and development, and reduce job stress by creating a more conducive work environment.

Harisa Umri Nst; Muhlisah Lubis; Sari Fitri

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was carried out at UD. Alame Mandailing Rozi Nasution in Kotasiantar, Panyabungan District, Mandailing Natal Regency with the aim of finding out the effect of product quality on consumer satisfaction at UD. Alame Mandailing Rozi Nasution. To achieve the objectives, research was conducted using a sample of 96 people. The research method uses quantitative by describing data using accidental sampling techniques.  The research analysis is an analysis of validity and reliability tests, classical assumption tests, simple linear regression tests and hypothesis tests, namely the t test and R square test (with the help of the SPSS Version 21 program). The results of this research indicate that there is an influence of product quality on consumer satisfaction at UD. Alame Mandailing Rozi Nasution. Indicated by a significant value of t 0.000 which is smaller than sig = 0.005 (0.000 < 0.05) the value of R = 0.791 and R Square = 0.626 means that product quality is able to explain the dependent variable or consumer satisfaction of 0.626 × 100% = 62.6% while Another 35.4% is explained by other variables. Based on the research results, it can be concluded that product quality has a positive and significant effect on consumer satisfaction with a value of tcount > ttable (12.535 > 1.664). And product quality has a strong relationship with consumer satisfaction of 0.791.

Yeni Ardianti; Bambang Satriawan; Nolla Puspita Dewi

International Journal of Management 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze how the influence of transformational leadership, self-efficacy and career development on employee performance with achievement motivation as an intervening variable in female officials in the Riau Islands Provincial Government. The analysis used in this research is parametric and non-parametric statistics using SEM-PLS (Structural Equation Modeling-Partial Least Square). Data analysis with parametric and non-parametric statistics regarding research variables, calibration tests / pilot tests, validity and reliability, Outer model and inner model analysis, as well as discussion of the results of hypothesis testing or Path Analysis. This study uses path analysis to examine relationship patterns that reveal the effect of a variable or set of variables on other variables, both direct and indirect effects. The calculation of the path coefficient in this study was assisted by SmartPLS. The test results in this study found that Transformational Leadership and Career Development had no significant effect on the Performance of Women Officials in the Riau Islands Provincial Government, while Self Efficacy had a significant effect on the Performance of Women Officials in the Riau Islands Provincial Government, Career Development and Transformational Leadership had a significant effect on the Performance of Women Officials in the Riau Islands Provincial Government Transformational Leadership, Self Efficacy and Career Development have a significant effect on Performance with Achievement Motivation as an Intervening Variable on Women Officials in the Riau Islands Provincial Government.  

Tiara Okty Pratiwi Lubis; Muhammad Alfahmi

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2024 CV. ALIM'SPUBLISHING

Employee performance can be seen from the quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him. This research aims to analyze leadership, motivation, and discipline and employee performance in the Medan Perjuangan Village Head. The sample in this study was 32 employees at the Medan Perjuangan Village Head. The data collection instrument uses a questionnaire with a Likert scale, each of which has been tested and has met the validity and reliability requirements. Data analysis used multiple linear regression using SPSS 19.0 for Windows software tools. The results of the partial research show that partial testing for the leadership variable shows a p-value of 0.303, meaning that partial leadership does not have a significant effect on employee performance in the Medan Perjuangan Village Head. The partial test results for the motivation variable show a p-value of 0.009, meaning that motivation partially has a positive and significant effect on employee performance at the Medan Perjuangan Village Head. The partial test results for the work discipline variable show a p-value of 0.000, meaning that discipline partially has a positive and significant effect on employee performance at the Medan Perjuangan Village Head. The results of the simultaneous testing of the calculated F value are 512.757 which is greater than 3.33 and the significant value of 0.000 is smaller than 0.05 so it can be concluded that leadership, motivation and discipline have a significant simultaneous effect on employee performance at the Medan Perjuangan Village Head.

Mutiah Pulungan; Rizka Ar Rahmah; Sari Fitri

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to determine the influence of business location on purchasing decisions at Tomyam 59 Cafe & Resto. To achieve this aim, research was conducted using samples from 99 Tomyam 59 consumers using the purposive sampling method. Data collection techniques using observation, documentation and questionnaires. Data analysis methods are validity, reliability, normality, heteroscedasticity, simple linear regression, hypothesis testing, namely the t test and R square test. All tests were carried out using the SPSS Version 21 program. The results of this research show that there is an influence of business location on purchasing decisions in Sipolu-polu, Panyabungan District, Mandailing Natal Regency. Indicated by a significant value of t 0.000 which is smaller than sig = 0.005 (0.000 < 0.05) the value of R = 0.676 and R Square = 0.457 means that the business location is able to explain the dependent variable or consumer buyer decision of 0.457 × 100% = 45.7 % while another 54.3% is explained by other variables. Based on the research results, it can be concluded that business location has a positive and significant effect on purchasing decisions with a value of tcount < ttable or tcount > ttable (9.030 < 1.664 or 9.030 > 1.664). And business location has a strong relationship with purchasing decisions of 0.680.

Cahyani Aulia Fitri; Sari Fitri; Mufti Fahrizal

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the effect of free shipping promotions on buying interest at Shopee (case study in the Pasar Maga sub-district community. Type of quantitative research, data collection techniques using observation and distributing questionnaires. The sample consisted of 60 respondents using the observation method and distributing questionnaires. Slovin Formula. Data analysis techniques use validity tests, reliability tests, normality tests, p-plot graphs, heteroscedasticity tests, scatterplot graphs, simple linear regression analysis tests and hypothesis tests using the SPSS version 25 program on buying interest at Shopee (Case Study in Pasar Maga Village Community), the tcount value for the Free Shipping Promo variable (X) is 5.604 with a ttable value of 1.671. So the tcount value is greater than ttable (5.604 > 1.671. This means that the free shipping promo has a positive effect on buying interest as proven by this research with The R Square value is 0.351 x 100% = 35.1%. while the remaining 64.9% is explained by other variables. Apart from that, the free shipping promo variable has a moderate relationship with shopee buying interest among the people of Pasar Maga Village, Mandailing Natal Regency, amounting to 0.593 which is in the correlation interval of 0.40 – 0.599 according to table 3.7.

Rheza Ernowo Wicaksono; Sri Trisnaningsih

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Fixed asset audit is an important procedure in ensuring the accuracy and reliability of information about fixed assets that have been reported in the financial statements. The value of fixed assets decreases in accordance with its useful life or what is called depreciation. Depreciation will affect the book value of fixed assets presented in the statement of financial position and also become a deduction component of profit before tax in the income statement. Therefore, an audit of fixed assets is important to be carried out by a public accounting firm that is conducting an audit. This study aims to determine the audit procedures on fixed assets carried out by KAP Djoko Soerjadi in auditing one of its clients, namely PT IDT which is engaged in ship rental and agency services. The research method used is a qualitative research method with a descriptive analysis approach, through collecting, classifying, compiling, and presenting and analyzing data obtained from PT IDT. Audit procedures that have been carried out by KAP Djoko Soerjadi are in accordance with applicable audit theories and standards.