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This study aims to determine the effect of Earning per Share (EPS), Return on Assets (ROA), Return on Equity (ROE), Current Ratio (CR), Deb to Equity Ratio (DER), Price to Book Value (PBV) on Returns. Share. The object of this research is the Indonesian Stock Exchange, mining companies in the coal industry sector for the 2019-2021 period. The research data used is secondary data with the sampling method using non-probability sampling. And the data analysis method is by calculating financial performance, determining stock returns using a sample of 19 companies. The results of this research have been tested on classical assumptions in the form of normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests as well as hypothesis tests in the form of t tests, f tests , determination test, and multiple linear regression test. The results of this study show that ESP partially has a negative effect on Stock Return, ROA partially  has a positive effect on Stock Return, ROE partially has a negative effect on Stock Return, CR partially has a positive effect on Stock Return, DER partially has a positive effect on Stock Return, and PBV partially has a negative effect on Stock Return.    

Photography is one of the new avenues of service and business, some have made a hobby of photography a lucrative profession. They should be prepared to compete with other companies of the same kind by creating a good image of the consumer, providing quality of service and increasing innovation and creativity in order to create different photo concepts and attract consumers. The strategy became the main idea of Hero Photography to develop a business in photographic services. Hero Photography tried to adapt and compensate by coming up with a strategy that would attract consumers.These research methods use descriptive qualitative, with the aim of providing an idea and an explanation as to how startegi services Hero Photography in the interest of consumers. The study uses primary data sources as data obtained from informers and secondary data from archive or documents, journals, and various archival files of Hero Photography. Data collection techniques through observation, interview and documentary. At verifying data data using triangulation of methods and source triangulation using data analysis techniques of reposing data, presenting data, and summarizing data.Research has shown that the concept of sustainable excellence is influenced by the quality of the product, in this case, a superior photograph of adequate human resources capable with an obvious market target. The performance of the sale of Hero Photography was influenced by a marketing strategy with a concept of 4P (Price, Place. Product, Product), among other things is photographic quality, aesthetic quality good photo quality in terms of aesthetically pleasing clients who are less likely to use hero photography services. Strategic places like the old city become the attraction of visitors to capture the moment. Promotion became a strategy by using social media asa tool for promotion and offering online photo services by viewing affordable prices as one of the preferred customers to use the Hero Photography photo service.      

The Koran has explained how important education is which is very influential in the lives of shaping the character of students to become Muslims with noble morals, especially in the field of developing religious education which is used as a basis for learning both in terms of formal, informal and non-formal institutions which have a very important role in it. The aim of this research is to reveal the important position of students in the view of the Qur'an. The method used in this research is a literature study research method, the data source is analyzed interactively using a literature review based on the latest references. The results of the research in this discussion show that based on the presentation of the verses of the Koran, forms of classification regarding students have been explained and of course they have given meaning to the most important subjects and objects in education, namely students, where they are always prioritized to gain an understanding of learning and formation. character, this cannot be separated from the role of an educator who always directs students to become human beings who are not only intellectual in general knowledge but also intelligent in developing their morals.  

Is very important in shaping the nature and character of man to be perfect man is education. Through education, be it family, school, or neighborhood, people can open mind for instance that there is nothing in the universe, there are a lot of science. From the start that there is in humanity itself up space that is difficult to reach by the senses and in the end thinking that the universe is the creator and owner.amongthe rule was one of a child's education should be noted that education in childhood that will affect the character of the child as an adult later. Education of children is not only done when they are still small. But, carried in the womb until he grew up. Hadith as part of the essential teachings of islam have so many precious cargo that can be used as a foothold in the education of children of this discourse. Therefore, the authors will describe some of the hadith related to the education of children.The purpose of this study was to examine and analyze verses relating to the concept of child education in the Qur'an and its implementation in the family. The research method used in this research is qualitative research through literature review using a maudhui interpretation approach. This study concludes that there are six terms for children in the Qur'an, including ghulam, walad, dzurriyah, ibn, tifl, and shabiy, each of which has a correlation with the concept of children's education. The concept of child education states that in educating children, parents are the first milestone in educating children, in this case the family plays an important role in the education process. In addition, in the concept of educating children there are also methods that must be considered. Among these methods are: 1) the exemplary method, 2) Habituation Method, 3) The method of advice, and 4) monitoring methods. This study recommends that more in-depth research and analysis be carried out with more applicable theories

Kodular is a visual application development platform that allows developers to design, create, and publish Android applications without the need for in-depth programming knowledge. It has a number of features that make it an attractive choice for application development projects, especially for beginners and developers who do not have a strong programming background. (www.kodular.com) Airtable is an online database platform that allows users to create databases that are easy to access and manage. It combines the advantages of traditional databases with the freezing and ease of use of spreadsheets. Airtable can be used in a variety of contexts, including business data management, collaborative projects, and application development. (www.airtable.com)    

According to the Law of the Republic of Indonesia Number 10 of 2009 concerning Tourism, tourism is defined as a variety of tourist activities supported by various facilities and services provided by the community, entrepreneurs, and local governments. This study aims to determine the public perception of the Ulin Nature Terrace tourist attraction in North Sempaja Village, North Samarinda District. The data required are primary data and secondary data according to the research objectives. Based on the results of the study, it is known that people's perceptions of tourist attractions use sapta charm indicators, namely security, order, cleanliness, coolness, beauty, friendliness, and memories. The highest indicator is beauty (1,273) and the lowest is hospitality (1,192). Overall, people's perceptions are classified as good because the value of 8,519 is in the interval range 7,140 - 8,819, meaning that the community views the existence of these attractions as positive and beneficial, because these attractions not only offer tourist attractions in the form of fish therapy, but other interesting panoramas.

In the current era, many institutions compete to build an image. Public relations (public relations) or what is usually called public relations (PR), is something that is familiar to every educational institution and institution outside of education. Public relations is one of the strategies in forming an institution's image, both positive and negative. This type of research method uses library research or library research. The results of the research The basic function of Public Relations (PR) is not to present the organization's views or public attitudes, but to reconcile or adjust to the public interest any personal aspect of the organization or corporate behavior that has social significance. So here PR functions to help organizations make adjustments to the environment in which the organization operates. The importance of the position of PR for the organization and for the organization's reputation. Political, social and technological changes in society at large, coupled with the emergence of a global economy, have increasingly confirmed the need for PR programs to be implemented. Through regular strategies at every level of business. What should not be forgotten is that every member of an organization is a representative of a company or organization, and all their behavior will reflect the overall image of the company or organization. By creating, implementing, monitoring and measuring a professional PR strategy, each organization can feel comfortable with itself, and employees or members of the organization will also feel comfortable with their leaders.

This research aims to determine the use of the Santri Information System application at Ma'had Tahfidh Al-Qur'an Putri. This research uses a qualitative field approach. The methods used are interviews, observation and documentation. Three types of data analysis were used, namely data reduction, data presentation and conclusions. The results of this research are to find out: 1) the use of the Santri Information System application in the female Ma'had Tahfidh Al-Qur'an. 2) supporting and inhibiting factors in using the Santri Information System application at Ma'had Tahfidh Al-Qur'an Putri.

Al-Amien Prenduan Islamic boarding school issued a new breakthrough in an effort to prevent corruption and theft. Everything that is done by the Al-Amien Prenduan Islamic boarding school aims to instill the value of Islamic education to female students. Since 2019, TMI has required all its students to use digital money in buying and selling transactions. Where parents send money not in the form of cash but through (virtual accounts) so that students use fingerprints in buying and selling transactions.In this study, researchers used a descriptive qualitative approach. To find out about the implementation of non-cash transactions in order to increase the internalization of Islamic educational values at the TMI Putri Al-Amien Prenduan Islamic boarding school. Data collection techniques include observation, interviews and documentation.The results of this study are honest attitude, patient attitude, not wasteful, thrifty and mandate is a form of instillation of Islamic educational values in non-cash transactions.as for internal and external support is a supporting factor while the lack of knowledge of student guardians related to the fingerprint system makes student guardians do not limit remittances every month.

This study aims to determine the Analysis of Knowledge and Awareness of Taxpayers on Compliance to Pay Motor Vehicle Tax Mediated by Tax Bleaching Policy (Case Study at Samsat Kota Semarang) The population used in the study was WP PKB which was recorded at SAMSAT Semarang City and the sample used was 385 SAMSAT Motor Vehicles Semarang City using purposive sampling. Data analysis in the study using Smart PLS software version 4.0. The R-Square value of the Tax Bleaching Policy variable is (0.869), this proves that the strength of the tax knowledge variable and taxpayer awareness can be explained through the Tax Bleaching Policy variable of 86.9% (moderate category). The R-Square value of the Taxpayer Compliance variable is (0.755), this shows that the strength of the tax knowledge variable and taxpayer awareness together with the Tax Bleaching Policy can be explained through the Taxpayer Compliance variable of 75.5% (moderate category).

The aim of this research is to analyze the influence of competence and incentives on employee performance which is mediated by achievement motivation. The population in this research is all employees of PT. Golden Roof Polymer Area Yogyakarta, totaling 234 people. The samples taken were 146 using the purposive sampling method. The data analysis method uses regression and data processing uses SPSS 23 software. The results of hypothesis testing show that competence has a positive and significant effect on organizational commitment. Incentives have a positive and significant effect on achievement motivation. Achievement motivation has a positive and significant effect on employee performance. Competence has a positive and significant effect on employee performance. Incentives have a positive and significant effect on employee performance.The results of the Sobel test also show that the indirect influence of competence on employee performance is significant, this shows that the achievement motivation variable can mediate the influence of competence on employee performance. The indirect effect of incentives on employee performance is significant, this shows that the achievement motivation variable can mediate the effect of incentives on employee performance.    

This research aims to analyze the application of Income Tax (PPh) on E-Commerce business transactions in Kupang City. This research is a descriptive qualitative research with qualitative research type. The type of data used in this research is qualitative data, while the data sources come from primary data and secondary data. Data analysis was conducted using data analysis techniques based on Miles and Huberman. The results of the research show that the implementation of income tax (PPh) on E-Commerce businesses in the city of Kupang has not gone well because, up to now there is no separation or grouping of E-Commerce taxes and the majority of E-Commerce business actors have not registered their businesses online

The very rapid development of information and communication technology has brought major changes in various aspects of life, one of which is transportation. In today's digital era, things are made easier for people by the existence of various online transportation services, one of which is Grab. Grab is one of the largest online transportation services in Indonesia, and Grab is very widespread, one of which is in the city of Semarang. Grab offers various transportation services, such as cars, motorbikes, taxis and goods delivery. This research uses quantitative research methods, and the sampling technique uses Non-Probability Sampling. The population in this research is Grab application customers in the city of Semarang. The number of samples taken was 100 respondents. This research uses quantitative analysis techniques. The presentation in this technique is the influence of service quality, level of customer satisfaction and promotion on customer loyalty of the Grab application among people in the city of Semarang. The data obtained in this research was then processed using SmartPLS 3

This research aims to investigate the relationship between Social Media Marketing Activities, Brand Experience, Brand Reputation, and Brand Equity towards Purchase Intention on the brand. A survey method was employed to collect data from respondents who are customers of the brand in the JABODETABEK area. The sample consisted of 180 respondents, and Multiple Linear Regression Analysis using SPSS was utilized to test the proposed hypotheses. The data collection technique employed purposive sampling. The results of the study indicate a significant positive correlation between Social Media Marketing Activities, Brand Experience, Brand Reputation, Brand Equity, and customers' Purchase Intention. This underscores the importance for Uniqlo to address these issues through improved marketing strategies, consistency in customer experience, reputation enhancement, and efforts to build strong brand equity. Uniqlo can enhance brand awareness, strengthen interaction with potential customers, build trust, increase customer preference, and ultimately boost consumers' intention to purchase its products. The managerial implications of this research highlight the importance of enhancing Social Media Marketing Activities, strengthening Brand Experience, building a good Brand Reputation, and continuously innovating to enhance Brand Equity. These findings provide valuable insights for marketing managers in designing effective strategies to increase sales and strengthen the brand's position in the market.    

The purpose of this research is to determine and analyze the influence of segmenting and targeting on consumer satisfaction through purchasing decisions as an intervening survey variable for consumers of Cio Herbal, Syakira Herbal and Salma Herbal Tasikmalaya. The research method used is survey and quantitative methods. This research used a sample of 220 consumers of Cio Herbal, Syakira Herbal and Salma Herbal Tasikalaya. The sampling technique used was purposive sampling. Meanwhile, the data analysis technique uses Structural Equation Model (SEM) analysis. The results of the research show that there is an influence of Segmenting and Targeting on Consumer Satisfaction through Purchasing Decisions as an Intervening Variable in Consumers of Cio Herbal, Syakira Herbal and Salma Herbal Tasikmalaya both partially and simultaneously, meaning that the more focused segmenting and targeting is applied to CIO Herbal, Syakira Herbal and Salma Herbal Tasikmalaya, purchasing decisions will increase so that consumer satisfaction will also increase

This research discusses the influence of product quality and service quality on purchasing decisions for Mixue Ice Cream & Tea. The aim of this research is to determine the influence of product quality (X1) and service quality (X2) on purchasing decisions (Y). This research uses indicators from each variable. The indicators of Product Quality (X1) are color, appearance, portion, aroma, taste. Indicators of Service Quality (X2) are reliability, responsiveness, assurance, empathy, physical evidence. Indicators of Purchasing Decisions (Y) are product choice, brand choice, dealer choice, purchase time. This research uses quantitative methods with a population of 80 people and a sample of 80 people, while processing research data uses the SPSS version 26 program. Based on the research results, it can be seen that product quality variables and service quality variables partially have a significant effect on purchasing decision variables as proven in The results of the T test research with a calculated t value of 5.571 > t table 1.991 and a significant value of 0.000 < 0.05. And it is also known that the product quality variable and the service quality variable simultaneously have a significant effect on the purchasing decision variable from the F test with a significant value of 0.000 < 0.05 and a calculated F value of 168.657 > F table 3.12, so service quality has a positive influence on the decision. purchase. The results of the multiple linear regression test which has the equation Y = 2.211 + 0.529 Xı + 0.410 The results of the coefficient of determination test show that the value (R Square) obtained is 0.814 (81.4%) indicating that product quality and service quality have an influence on purchasing decisions by 81.4%.

Consumer purchasing decisions are one of the most crucial aspects for companies, because purchasing decisions can affect revenue, business growth, reputation, competition in the market, operational efficiency, product innovation, and customer loyalty. There are several factors that influence purchasing decisions, including brand image and nutrition label. This study aims to examine the effect of brand image and nutrition label on purchasing decisions with a healthy lifestyle as a moderating variable. The sample used in this study was 100 respondents. The sampling method used in this study was purposive sampling method. Data collection was carried out through distributing questionnaires online via google form and offline distribution where respondents received and answered on a questionnaire sheet. The data analysis technique used in this research is Moderated Regression Analysis. The results of this study indicate that brand image and nutrition label partially have a significant effect on Fitbar purchasing decisions in Denpasar City. Then, healthy lifestyle moderates brand image and nutrition label partially on Fitbar purchasing decisions in Denpasar City.

This research aims to determine the situation of financial recording and the information management system in the Raudlotul Qur'an Islamic boarding school, then produces a proposal for a financial information management system in the form of an accounting information system design by SAK ETAP and ISAK 35 which has been adapted to the conditions of the boarding school. A single case study approach was applied and carried out observations, interviews, literature studies, and documentation of the data. The research results obtained were that treasurers recorded using the single entry method, there was no clear division of duties and authority among the treasurers, financial recording and reporting were not carried out in an orderly and consistent manner. Therefore, the researcher proposes the division of duties and authority of the treasurer, a flow chart of receipts and disbursements, the evidence to be available for each transaction, proposed account and financial report formats. Key words: accounting information system, Islamic boarding school financial reports, SAK ETAP, ISAK 35, accountability.  

The purpose of this study is to determine the effect of tax planning, deferred tax expense, and deferred tax assets on earnings management. This research is quantitative research, with secondary data obtained from the Indonesia Stock Exchange (IDX) as the data source. The population in this study comes from manufacturing companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) in the period 2019 - 2022. In this study using purposive sampling method which was selected with certain considerations. There were 13 companies taken as research samples. Based on the results of this study, it shows that tax planning has no significant effect on earnings management, deferred tax expense has no significant effect on earnings management, and deferred tax assets have a significant effect on earnings management.

This research aims to identify the issues faced by one of the paint distributors in managing their sales information system. The study notes that despite the store's successful sales activities, the utilization of the sales information system remains limited, with the store preferring to manage products without online information handling applications. Based on observations, some weaknesses of the current system include lack of stock data accuracy, hindrances in providing real-time stock information, and limitations in tracking stock changes. The author suggests providing training to users of the web-based sales information system and establishing clear task allocation, as well as system improvements to address existing weaknesses. These suggestions are expected to enhance efficiency and effectiveness in sales management and meet the needs of both administrators and buyers.