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The success of learning can be seen from student learning outcomes. Student learning outcomes can be said to be good if an educator is able to achieve learning goals by creating an active learning atmosphere, students are able to develop their potential starting from religious spirituality, knowledge, personality, intelligence, skills and noble morals that are useful for society, the nation and country. Education can be said to be good if the process, educators, methods and knowledge conveyed can be accepted and absorbed by students which can later be applied again by those students. If you look more carefully, the in learning, the most important method used by the teacher is, because even though the material presented is very interesting, if it is not accompanied by appropriate and adequate methods, the very interesting material will not be conveyed well to the participants. educate. The aims of this research are 1) to find out the application of the lecture method to the learning outcomes of class VII students in Social Sciences subjects at Mts Al Huda Bandung, to find out the advantages and disadvantages of applying lecture method learning to social studies subjects for class VII students at MTs Al Huda Bandung, to find out to what extent are the learning outcomes of class VII students in Social Sciences subjects at Mts Al Huda Bandung. The data collection techniques used are interview techniques, object-related observation techniques and documentation techniques. At the same time, data analysis techniques are used to reduce, present and draw conclusions. The results of the study are as follows: 1) The lecture method can be interpreted as the teacher explaining verbally in front of the students directly with a review of the material presented. 2) Each learning method has its own advantages and disadvantages. 3) The planned learning method is a factor that influence student learning outcomes

This research aims to describe the impact of using TikTok social media on the ethics and behavior of the younger generation using the literature study method. Data is collected from various sources, including journal articles, books, and other scientific publications. The results of the analysis highlight that the use of TikTok can lead to a decrease in ethical and inappropriate behavior among the younger generation. Unethical content such as exposing, violence, and discrimination can be found on these platforms, affecting moral values ​​and social norms. Proposed solutions include increased awareness of digital education, a more active role for parents, as well as technology companies' responsibility in content moderation. This research provides important insights into the negative impacts of TikTok and identifies steps that can be taken to overcome these challenges in improving the ethics and behavior of young people.  

The development in the study raised the question of the role of fishermen to the pouingtivas of niill class VIII subjects at the time MTs Muhammadiyah Al-fatah Nangahale . The goal to achieve and the research is to learb about the role communities at the covid-19, study of the IPS of the class VIII from the covid-19, the study IPS a qualitative desktop approach. Tekmike compiles the data used this research-engineering, observast, interview and documentation. The results of the study is to boring to the public an effort to prevent children from being cut children in spite of the covid-19 clinical conditions, agains the promise of children at home by creating a schedule that allows the study of anals to be controlled by the society, agains the protection of the childs experience in order to motivate childrens performance in learning, peopke have always been supportive and supportive of their childs achievement in learning.

This study aims to determine how the accountability of mosque financial management. The mosques that became the researchers' objectives were the Al-Arif Mosque, the Sabilal Muhtadin Mosque, the Nurul Huda Mosque, the Al-Istiqomah Mosque in Binjai City. This research uses a qualitative approach method. The subjects in this study were BKM and mosque administrators and the object in this study was the mosque's financial statements. Data collection techniques are interviews, observation, and documentation. The data analysis technique used in this research is data reduction, data presentation, and conclusion drawing. From the results of research conducted by researchers, none of the mosques used PSAK 45 in the process of managing mosque finances, on average they were still manual and simple. Even though if you use accounting standards in management, the results obtained will be clearer and more detailed. Researchers suggest that the takmir of the Al-Arif Mosque, Sabilal Muhtadi Mosque, Nurul Huda Mosque and Al-Istiqamah Mosque should use PSAK 45 to be a guideline for accounting standards that have been implemented by the Indonesian accounting association contained in PSAK 45 so that the information presented is more relevant and has high comparability so that financial management in the future becomes better and more transparent in carrying out the mandate of the community.  

The aim of this research is to understand and analyze partially and simultaneously the impact of service quality and price perception on consumer purchasing decisions at the Yamaha Jayamandiri Gemaasejati Tasikmalaya dealer. A quantitative method was applied in this study involving 100 respondents as a consumer survey approach. Data was collected using a questionnaire method. This research applies multiple regression analysis, correlation coefficient, and also uses the coefficient of determination using the SPSS application as data processing. The results of the research show that service quality and price perceptions have an influence on purchasing decisions simultaneously or partially.    

The value of the company is reflected in the share price of the company which is reflected in the bargaining power of the shares. Company growth is one indicator or measurement of how the company is developing or grow in a certain period. This study was conducted to examine the effect of price earning ratio, profitability and company size on company value with capital structure as a moderation variable in PT. Unilever Tbk Period 2015-2022. The sampling technique in this study is using the purposive sampling method. The population in this study was 1 company with a sample of 32 financial statements. This study used quarterly data with a total of 32 samples and used SPSS 25 as a statistical test tool to test descriptive statistical tests. Classical assumption test, hypothesis test, multiple linear regression test and residual test. The results showed that the price earning ratio, profitability and size of the company had a positive effect on the value of the company. Capital structure weakens the relationship between price earning ratio, profitability and company size to company value.    

Basically, fraud prevention is an important aspect in maintaining the integrity and sustainability of the organization. Therefore, it is necessary to have an auditor to assist in detecting and minimizing fraud. This article reviews the factors that influence Fraud Prevention, namely Forensic Audit, Internal Audit and External Audit. 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) Forensic Audit affects Fraud Prevention; 2) Internal Audit affects Fraud Prevention; and 3) External Audit affects Fraud Prevention This means that the better the knowledge of forensic audit, internal audit and external audit that is owned, the better the implementation carried out by the auditor in preventing fraud.

Going concern audit opinion is an opinion issued by the auditor to determine whether a company can maintain the survival of its company, going concern audit opinion is very useful for investors to help the investment decision making process. This article is conducted by conducting a literature study of various studies that have been conducted. This article reviews the factors that influence the provision of going concern audit opinion, namely company growth, company size and previous year's audit opinion, 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) company growth affects the provision of going concern audit opinion; 2) company size affects the provision of going concern audit opinion; and 3) the previous year's audit opinion affects the provision of going concern opinion.

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.

Employee performance is not optimal, this can be seen from the level of punctuality which gets the lowest score. Based on the results of an interview with the head of the civil service section at Pandega Pangandaran Regional Hospital, punctuality has decreased because there are still employees coming and going home not according to the specified schedule. The level of quality (quality) is not yet optimal, this is because employees are not doing their work on time according to the predetermined targets. Employee performance is influenced by training and work motivation. Overall, it can be concluded that the training at Pandega Hospital, Pangandaran Regency has not been fully effective. Employee responses to the implementation of training education in 2023 show that there is a lack of achievement. This is because the training materials and techniques are not appropriate to the objectives and cannot be understood by participants. Overall motivation at Pandega Hospital, Pangandaran Regency can be said to be mediocre. This can be seen from the employee's response to the existence indicator which is the lowest indicator. The monthly salary provided is not enough to meet the daily needs of employees, while the health insurance offered by the company functions as a motivating factor for employees. This research uses a descriptive and case study approach, with a quantitative design. The data analysis techniques used include testing instruments to assess validity and reliability, testing research models using the coefficient of determination, and testing hypotheses through t tests and F tests. The results of the research show that (1) Training has a positive and significant effect on employee performance at RSUD Pandega Pangandaran. This means that if training is improved, the performance of employees at Pandega Pangandaran Regional Hospital will also increase. (2) Work motivation has a positive and significant effect on employee performance at Pandega Pangandaran Regional Hospital. This means that if work motivation is increased, the performance of employees at Pandega Pangandaran Regional Hospital will also increase. (3) Training and work motivation have a positive and significant effect on employee performance at Pandega Pangandaran Regional Hospital. This means that if training and work motivation are improved, the performance of employees at Pandega Pangandaran Regional Hospital will also increase.    

Every company is obliged to carry out efficiency strategies in every business process in order to continue to exist in today's increasingly fierce competition. This research aims to determine the magnitude of the OEE value and the dominant factors from the six big losses analysis which is used as a proposal for improvements to the cutting machine at PT ABC. The method used is Availability Ratio, Performance Ratio and Rate of Product Quality as basic elements of Overall Equipment Effectiveness and Six Big Losses and analyzed using a fishbone diagram. Calculation results for the period September 2023 to February 2024 obtained an OEE value of 82.58% with the largest contributor to losses being the idling and minor stoppages and Reduce Speed ​​factors. To overcome this, it is necessary to increase skills in identifying and repairing machines, implementing clear standard operating procedures, operator skills in conveying information about machine damage, as well as standard material for parts used by machines.    

This research aims to determine the influence of emotional intelligence, intellectual intelligence and spiritual intelligence on auditor performance. 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) Emotional intelligence has a significant positive effect on auditor performance; 2) Intellectual intelligence has a significant positive effect on auditor performance; and 3) Spiritual intelligence has a significant positive effect on auditor performance. This shows that as emotional intelligence, intellectual intelligence and spiritual intelligence increase, the auditor's performance will also increase.

Contraceptive methods are effective methods for delaying and spacing pregnancies and stopping fertility. Decision making in choosing a contraceptive device needs to consider the fertility needs and health conditions of the prospective contraceptive user. This research aims to: 1) To analyze the simultaneous influence of education level, income, husband's support, and the role of family planning officers on the decisions of couples of childbearing age (CCA) in choosing contraception in West Denpasar District. 2) To analyze the partial influence of education level, income, husband's support, and the role of family planning officers on the decisions of couples of childbearing age (CCA) in choosing contraception in West Denpasar District. This data uses primary data with a quantitative approach obtained from interviews and a combination of secondary data. The population of this study was 18,236 thousand people using 100 samples from this population. Data analysis techniques use descriptive statistical analysis, binary logistic analysis, model fit test, multiple linear analysis. These results show that: 1) education, income, husband's support, and the role of family planning officers simultaneously influence the decision to choose contraception in West Denpasar District. 2) education partially has a positive effect on the decision to choose contraception in West Denpasar District. 3) income partially has a positive effect on the decision to choose contraception in West Denpasar District. 4) husband's support partially has a positive effect on the decision to choose contraception in West Denpasar District. 5) the role of family planning officers partially has a positive influence on the decision to choose contraception in West Denpasar District.

Adoption of IFRS in Indonesia began in 2008, namely the initial adoption stage of IFRS based on Indonesia's commitment to support its achievements in one global accounting standard at the G20. IAI itself formulated the full adoption of IFRS in several stages, namely (1) the initial stage of IFRS adoption which began in 2008, (2) the convergence stage of preparation for full adoption of IFRS in 2010, (3) the first stage of full adoption of IFRS which began in 2012, (4) the second stage of full adoption of IFRS in 2015, (5) the third stage of full adoption of IFRS in 2018, (6) and the fourth stage of full adoption of IFRS in 2020. IFRS adoption is sought as a form of improving good financial reporting in improving quality of accounting information. This research will examine differences in the quality of accounting information before and after full adoption of IFRS. This research will take a sample of telecommunications sub sector companies,healthcare, and consumer non-cyclical registered as a member of the BEI. This research examines the value relevance of Ohlson's stock price proxy. The analysis technique used is paired sample t-test with a significance level of 5%. This research concludes that the full adoption of IFRS stage one has contributed to improving the quality of accounting information. This research shows that the quality of accounting information as seen from its value relevance will increase followed by a high increase in disclosure.  

The objective of this research was to identify and analyze the implications of the influence of food safety, product availability, and loyalty program on repurchase intention and its implications on the company image of CV. Torani Sumber Makmur Processed Fish Stall in the West Java Region. The method used in this research was a survey with a quantitative descriptive approach. The sample size in this research was 187 respondents determined using cluster sampling. By utilizing Partial Least Square-Structural Equation Model (PLS-SEM), the research found that product availability and loyalty program had a significant positive influence on repurchase intention. Meanwhile, food safety had a significant negative influence on repurchase intention. Food safety, product availability, and loyalty program had a significant positive influence on the company image. Repurchase intention had a positive and significant implication on the company image. The influence of product availability and loyalty program on repurchase intention had significant implications on the company image. Whereas, the influence of food safety on repurchase intention did not have significant implications on the company image.      

The incentive system at Pandega Pangandaran Regional Hospital is not optimal in terms of proportionality, that is, there are quite significant differences in the receipt of incentives for nursing staff for the same item and in the same month. Apart from that, employee performance is not yet optimal in terms of work quality, namely there is still a lot of work that is not completed on time, employee attitudes are less friendly towards visitors, and employees are not quick and agile in serving patient wishes. Furthermore, working time is not optimal because there are still complaints, especially doctors' hours which are sometimes not on time and nurses have not been able to make good use of working time so that their work is not fulfilled according to the schedule set by the hospital. The research was conducted using a descriptive analysis method with a qualitative design. The data analysis techniques used are Data Reduction, Data Presentation, Conclusion Drawing, and Triangulation. The results of the research show that (1) The service incentive system at Pandega Pangandaran Regional Hospital is not optimal, this is because the indicators in the service incentive system are not running optimally, namely proportionality, but the indicators of performance, professionalism, distributiveness and teamwork are running optimally. (2) The performance of employees at Pandega Pangandaran Regional Hospital is not yet optimal, this is because the performance indicators have not been optimal, namely the quality produced and working time, but the quantity produced and cooperation has run optimally. (3) The service incentive system can improve employee performance at Pandega Pangandaran Regional Hospital. This means that the better the service incentive system, the higher the employee performance at Pandega Pangandaran Regional Hospital.    

Overall patient satisfaction at the Pandega Hospital Inpatient Installation, Pangandaran Regency may be considered less than optimal in terms of suitability and consistency. Concerns regarding appropriateness arise from the lack of services provided by physicians and nurses in a timely and consistent manner. In particular, nurses were not adept at adequately explaining the necessary steps to patients. The level of patient satisfaction is influenced by the standard of service provided, and it is proven that Pandega Pangandaran Regional Hospital is still lagging behind in terms of reliability and responsiveness. The reliability of nurses is still lacking in providing comprehensive, thorough and fast services in accordance with the timeframe and responsiveness that has been determined, with nurses showing reluctance to handle patient complaints. This research was conducted using an explanatory survey method with quantitative methodology. The data analysis methodology used includes instrument testing to assess validity and reliability, research model testing using the coefficient of determination, and hypothesis testing using the t-test. The research results show that the level of service provided at the Pandega Pangandaran Hospital Inpatient Installation is of a high standard. Has the highest score on the empathy indicator and the lowest score on the responsiveness indicator. The level of patient satisfaction at the Pandega Pangandaran Hospital Inpatient Installation is quite high. Has the highest score on the aesthetic indicator and the lowest score on the suitability indicator. The research results found that service quality has a strong and beneficial influence on patient satisfaction at the Inpatient Installation of Pandega Pangandaran Regional Hospital. Thus, there is a direct relationship between the level of excellent service and patient satisfaction at the Pandega Pangandaran Hospital Inpatient Installation.    

In general, everyone needs service, in fact, it can usually be said that service cannot be separated from human life. According to Moenir (2002: 6). A service is an activity provided by an intangible group or individual that cannot be owned by a consumer, that is, someone who benefits from the activities of the organization providing the service. According to Dwiyanto (2005: 141) said: "Public services can be interpreted as several activities that aim to meet the needs of the community and are provided by the public bureaucracy. In public services, the state has an obligation to always make a development in the services provided in order to realize quality public services, by carrying out quality public services can create good governance. In connection with the establishment of Sidoarjo Regency as one of the Public Service Mall Organizing Districts based on the Decree of the Minister of State Apparatus Empowerment and Bureaucratic Reform Number 11 of 2018 concerning the Determination of the Location for the Implementation of Public Service Malls in 2018, as well as in the framework of orderly administration of the Implementation of Public Service Malls. This study aims to find out how effective services are at the Sidoarjo City Public Service Mall.

Education and local wisdom in the era of global perspective is how the role of a teacher in guiding students without leaving the values of local wisdom that exist in society. In learning at school, especially history lessons, there should be an introduction to local history in Musi Rawas Regency. The history education internal community partnership program aims to socialize the introduction of Local History in an effort to foster historical interest in MA MuhajirinTugumulyo, Musi Rawas Regency The importance of socializing the introduction of local history is to increase the knowledge and experience of both learning students and teachers at MA Muhajirin Tugumulyo, Musi Rawas Regency. The service team has an obligation to provide socialization in the field of history so that it can be useful for the development of science and technology in society. The field of history does not only talk about the past but the advancement of science and technology can be utilized as the main source through the elaboration of local history around the community. This community service activity is expected to be able to contribute both teachers and students at MA Muhajirin Tugumulyo, Musi Rawas Regency. The implementation of this community service was carried out at MA Muhajirin Tugumulyo, Musi Rawas Regency as a form of team attention in the field of history to maintain the existence of local history, especially for the younger generation. This service uses an implementation method in the form of steps to be taken in providing training through the stages of material preparation, activity implementation, and activity evaluation stages.

Education and local wisdom in the era of global perspective is how the role of a teacher in guiding students without leaving the values of local wisdom that exist in society. In learning at school, especially history lessons, there should be an introduction to local history in Musi Rawas Regency. The history education internal community partnership program aims to socialize the introduction of Local History in an effort to foster historical interest in MA MuhajirinTugumulyo, Musi Rawas Regency The importance of socializing the introduction of local history is to increase the knowledge and experience of both learning students and teachers at MA Muhajirin Tugumulyo, Musi Rawas Regency. The service team has an obligation to provide socialization in the field of history so that it can be useful for the development of science and technology in society. The field of history does not only talk about the past but the advancement of science and technology can be utilized as the main source through the elaboration of local history around the community. This community service activity is expected to be able to contribute both teachers and students at MA Muhajirin Tugumulyo, Musi Rawas Regency. The implementation of this community service was carried out at MA Muhajirin Tugumulyo, Musi Rawas Regency as a form of team attention in the field of history to maintain the existence of local history, especially for the younger generation. This service uses an implementation method in the form of steps to be taken in providing training through the stages of material preparation, activity implementation, and activity evaluation stages.