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This study aims to determine the effect of sales accounting information systems and internal control on the effectiveness of controlling accounts receivable at PT.Sentral Medika Indonesia Semarang. The population in this study were all employees of PT. Sentral Medika Indonesia Semarang with a total of 60 employees, while the sample taken using purposive sampling method is a total of 53 employees who work in the accounting department, sales department, warehouse department, marketing department, manager and president director. . The data analysis tool in this study used multiple linear regression. The results show that the sales accounting information system has a positive and significant effect on the effectiveness of controlling accounts receivable, it can be seen from the t-count value which is greater than the t-table value of 3.016> 1.679, and the significance value of 0.004 is smaller than 0.05, so the hypothesis one accepted. Internal control has a positive and significant effect on the effectiveness of receivables control, it can be seen from the t-count value which is greater than the t-table value, namely 4.242 > 1.679, and the significance value of 0.000 is smaller than 0.05, so hypothesis two is accepted. This means that the higher the company's sales accounting information system and internal control applied in the company, the effectiveness of the internal control carried out by PT. Central Medika Indonesia Semarang will continue to increase.

Adat is a way of life that has been passed down from generation to generation, sometimes considered sacred, so that when religion with rules/teachings that are considered new by the community becomes a new way of life, it becomes a problem to be considered as throwing away custom, or people who have forgotten the land, or are arrogant. , fanatic or dubbed uncivilized. From a religious perspective, Christians are divided into several interpretations. The attitude of rejection, which considers customs a sin with the assumption that everything in the world is sin (1 John 2:15-16). Meanwhile, other interpretations are fully accepting of adat. Custom is a gift from God, the fall of man into sin has damaged and confused traditional values, customary values need to be tested with the Word of God. This study uses a qualitative methodology with an interview and literature approach. The result of the research is that Christians should not reject customs, they only need to sort out what is contrary to God's word and what is not contrary to God's word. Customs that are contrary to God's word must be abolished, while customs related to God's word must be cultivated. Conclusion: Christian faith must be above customs because Christian faith is directly related to faith in Christ

In recent years, the COVID-19 pandemic spread to Indonesia, causing losses for most companies. However, pharmaceutical companies were able to survive the pandemic, The sector which will benefit the most from the pandemic is the pharmaceutical sector, as its sales have increased. As sales increase, stock prices, profits, dividends, and the value of the company all increase. Consequently, the goal of this research was to determine the impact of dividend policy, capital structure, and company size on the company value of pharmaceutical companies listed on the Indonesian stock exchange during the period of 2017-2021. This is a quantitative research design with a sampling technique which utilises the purposive sampling method to obtain 4 companies that meet the requirements as research samples.  Multiple linear regression was used to analyze the data, with the independent variable dividend policy being measured with a measuring instrument (dividend payout ratio) DPR, Capital structure is measured using a DER (Debt to Equity Ratio) measuring instrument, company size is measured using a natural logarithm of total assets, and firm value is measured using a PBV (price to book value) measuring instrument. In the results of this research, dividend policy and company size were found to have no significant impact on company value, whereas the capital structure appears to have done.

Competence is an essential thing in the development and growth of an organization. The church is an organizational unit that requires pastoral competence. Pastoral competence needs to be developed in improving church performance. A pastor must be able to have the social capital to improve church performance. The population of this study was pastors throughout Indonesia. The sample in this study were pastors of the Pentecostal Church in Indonesia (GPdI) spread across several regions in Indonesia as many as 42 pastors. The method in this study uses quantitative methods with SEM-PLS. The results showed that the competence of the pastor affects social capital. It can be seen from the analysis test showing that the variable considered to be significant if the P-value is smaller than the predetermined significant value (0.000 < 0.05), thus hypothesis H1 is accepted. The results of the study show that there is a relationship between social capital and church performance. It can be shown by the results of the SEM-PLS analysis showing that the P-value is smaller than the predetermined significant value (0.000 < 0.05); thus, hypothesis H2 is accepted. The results showed that there was a relationship between social capital and church performance. The results showed that there was a relationship between social capital and performance. It shows that the P-value is smaller than the predetermined significant value (0.000 < 0.05). Thus the hypothesis H3 is accepted. The originality of this study is that the competence of a pastor affects social capital, using several new dimensions that previous researchers have not studied

This study aims to analyze the comparison of stock prices and volume at PT. Kalbe Farma Tbk before and during covid-19 pandemic. Type of this research used is descriptive quantitative analysis. Data analysis techniques using Paired Simple T-Test with SPSS 25. Based on the results of the Paired Sample T-Test on the stock price of PT. Kalbe Farma Tbk can be concluded that the significance value is 0.733 (p > 0.05). So Hi is rejected, Ho is accepted, which means there is no significant difference to the stock price of PT. Kalbe Farma Tbk, before and during the covid-19 pandemic. Based on the results of the Paired Sample T-Test on the stock volume of PT. Kalbe Farma Tbk can be concluded that the significance value is 0.043 (p < 0.05). So, Hi is accepted, Ho is rejected, which means that there is a significant difference in share volume.

The Wakhan Corridor is surrounded by the concerned region of Mekandar. The access strip is located at the intersection of four countries, the mainland of Afghanistan, Tajikistan, China and  Pakistan. The Wakhan Corridor has  been  the mainly vital intersection point of the Silk Road since its inception. This corridor has long been used by Europeans and Chinese as a trade path to reach the Indian plains and sea lines of communication in the Indian Ocean via the coasts of the Arabian Sea. At the joint of China, Pakistan, Afghanistan and Tajikistan lies a small extend of land in Afghanistan's Badakhshan province known as the Wakhan Corridor. Being a passage of the old Silk Road, this corridor is of great historical value. It still has a lot of room for increase in terms of tourism and regional connectivity. Wakhan region is considered relatively peaceful as there is no law-and-order problem.  Construction of  the  road  through  Wakhan  will improve regional trade and business, especially for Pakistan, Central Asia and Afghanistan. It could provide the fastest trade route for China to access Afghanistan and Pakistan for access to Central Asia. In this context, the research explores the possibilities of revitalizing the Wakhan Corridor through the construction of road infrastructure. This paper highlights the economical importance of the Wakhan Corridor in the light of the emerging regional scenario. Both ISIS and the Pakistani Taliban are essential to disrupt the corridor and create security challenges for development. To benefit from future trade improvements along the Wakhan Corridor, the three countries (Pakistan, China and Tajikistan) should focus on the security and political situation.

This study reveals how the relationship between the establishment of the monument and the traditional belief system of the Toba Batak people who still believe in the existence of the spirits of their ancestors. The actualization of this belief is manifested in the construction of an ancestral monument which is considered an embodiment of respect for the descendants of the clan that founded it. To reveal these data, in this study the authors used qualitative research. The data in the field were obtained through participatory observation techniques, interviews, and literature studies. The purpose of this study was to reveal the background of the establishment of monuments in clan groups in Balige District, Toba Samosir Regency which represents the function and meaning of the erection of clan monuments in Balige District. Toba Samosir Regency also describes the organization and implementation of the case for the establishment of the Siraja Nababat, Manurung, Nommensen, Siagian, Sonakmalela and Sisimangaraja XII monuments in and analyzes the conception of the construction of the monument in the Toba Batak community. based on the conception of traditional beliefs that believe in the existence of their ancestral spirits in people's lives. The worship of ancestral spirits is manifested in the construction of monuments. This research was conducted in the Tourism Area in the City of Balige and Porsea – North Sumatra. The aims of this study include: (1) As a deeper learning material about the reasons why Batak Culture built the Tugu, and (2) To explore and promote the richness of culture, tradition, history in the Batak tribe. The results showed that (1) all visitors who came were very enthusiastic about the history of the construction of each existing monument, (2) the role of both local and foreign tourists had a positive impact on the community, namely the development of local community knowledge systems, the emergence of new livelihoods, getting to know language diversity, technological progress, the formation of social organizations, the emergence of the commercialization of hospitality, the shift in the value of solidarity in agriculture. Cultural tourism is a travel activity carried out by certain parties (a person or group of people) by visiting certain places with the aim of learning about cultural attractions or taking advantage of the cultural potential of the places visited.

The purpose of this research is to examine 1. What factors attract foreign buyers to import cashew nuts from Indonesia?.2. What are the obstacles faced by foreign buyers in the process of importing cashew nuts from Indonesia?.3. What are the stages of the process carried out by buyers to import cashews from Indonesia?.4. What is the solution to these obstacles? This research was made using a qualitative descriptive analysis type of research regarding the marketing process of the cashew nut export sales business. (2) Currency differences. (3) Obstacles in the Form of Regulations. (4) International trade barriers are seen from economic institutions, namely: The influence of economic organizations, Anti-dumping regulations that increase import duty rates, Embargoes related to the prohibition of trade between countries. What is the solution to these obstacles? (1). Solution for difficult payments, by L/C. (2) The solution when the currency, using the USA currency or by agreement, is exchanged to the value of the destination country. (3) The solution to obstacles in the form of regulation, is to instinctively follow market trends. (4) Solutions to barriers to economic institutions, exporters take advantage of facilities from countries that are members of economic organizations, export at competitive prices, and resolve trade embargo issues between countries.

This study aims to analyze "The Influence of Competence, Work Motivation and Career Development on Employee Performance at PT Kayamas Intitama Semarang". Methods of data collection using a questionnaire. The sampling technique used random sampling technique. A sample of 60 respondents is an employee at PT Kayamas Intitama Semarang. Based on the results of the study, the competence variable has a positive effect on employee performance. This is indicated by the calculated t value that is greater than the t table, namely 5.608 > 1.672, with a sig value. of 0.000 <0.05 (significant). The magnitude of β1 0.402 (positive sign) means that the higher the competence, the higher the employee's performance. Work motivation has a positive effect on employee performance. This is with the calculated t value of 6.400 > t table, namely 1.672 with a sig. of 0.000 <0.05 (significant). The magnitude of β2 is 0.467 (positive sign), meaning that the better the work motivation, the higher the employee performance. Career development has a positive effect on employee performance. This is indicated by the calculated t value which is equal to 5.042 > t table which is 1.672 with a sig value. of 0.000 <0.05 (significant). The magnitude of β3 is 0.345 (positive sign), meaning that the higher the employee's career development, the higher the employee's performance.

This study aims to analyze "The Influence of Leadership Style, Workload, and Incentives on Employee Performance at CV Gemilang Abadi Semarang." Methods of data collection using a questionnaire. The sampling technique used random sampling technique. A sample of 82 respondents were employees at CV Gemilang Abadi Semarang. Based on the results of the study, leadership style has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 3.632 > 1.664, with a sig value. of 0.001 <0.05. Leadership style (β1) has a positive sign of 0.266 which means that the better the leadership style, the higher the employee performance. Thus it can be concluded that H1 is accepted, so the hypothesis stating that leadership style has a positive effect on employee performance is proven. Workload has a positive effect on employee performance. This is shown by the t-value that is greater than the t-table, namely 3.941 > 1.664, with a sig. By 0.000 > 0.05. Workload (β2) has a positive sign of 0.295 which means that the more appropriate the workload is, the better the employee's performance. Thus it can be concluded that H2 is accepted, so the hypothesis stating that workload has a positive effect on employee performance is proven. Incentives have a positive effect on employee performance. This is shown by the greater t-count value of t-table, namely 8.699 > 1.664, with a sig. 0.000 < 0.05. Incentives (β3) have a positive sign of 0.590 which means that the higher the incentives given, the higher the employee's performance. Thus it can be concluded that H3 is accepted, so the hypothesis stating that incentives have a positive effect on employee performance is proven.

The purpose of this study was to deterrmine the price of shares in PT Antam Tbk. as a reference to determine the fair price of shares of PT. Antam on the Indonesian share exchange. Fundamental analysis is a method used to determine whether the share price on the Indonesian share exchange is already appropriate to the company's intrinsic value. The research method uses a quantitative descriptive approach, namely analyzing and processing numerical data obtained from the official website of the Indonesian share exchange to determine the level of fairness of the share price of PT Antam Tbk.  Price Earning Ratio in the period 2020-2022 of PT. Antam Tbk. has increased and Price Book Value in the period 2020-2022 of PT Antam Tbk. is at a fair share price value position (undervalued).

This research aims to examine the influence of hedonistic style, spiritual intelligence, and financial literacy on students' personal financial management   at   the   Faculty   of   Economics,    Indonesian   Christian University,  Toraja.  This  research  utilizes  quantitative  methodologies. There  are 1,845  students  enrolled  in the Faculty  of Economics  at the Indonesian Christian University Toraja. The Slovin formula was applied to 95 individuals as research samples. Primary data and secondary data are the types of data that are used, and the SPSS version 25 program is used to manage them. Questionnaires  utilizing the probability sampling approach, proportionate  stratified random sampling, are among the data collecting methods. This research employs instrument test, classical assumption test, multiple linear regression analysis, and hypothesis testing as data analysis approaches. At a significance level of 5%, the results of the  study  indicated  that  financial  literacy  did  not  have  a  significant positive influence on the personal financial management of students, whereas the hedonistic  style variable had a positive but non-significant effect. Spiritual intelligence has a beneficial and significant impact on the financial management of pupils. Styles of hedonism, spiritual intelligence, and financial literacy all have positive and significant effects on personal financial management, as evidenced by the estimated F value of 32.210, which is more than the F table value of 2.705 and has a significance level of 0.000 less than 0.05.

Micro, small and medium enterprises (MSMEs) play a vital role in economic development and growth, especially in Indonesia. It is widely recognized that MSMEs are very important be-cause of their main characteristics that distinguish them from large enterprises, especially because MSMEs are labour-intensive enterprises, exist in all locations, especially in rural areas, are more dependent on local raw materials, and are the main providers of goods and services. Along with the development of the mindset of the community, the majority of MSME actors have also changed their mindset in determining the marketing strategy used, from product orientation, consumer orientation, value orientation, technology orientation and to build the super smart society. Business digitalization also evolve the marketing mix from 4P (product, place, price and promotion) to 4C (co-creation, currency, communal activation, and conversation). However, there are barriers in the face of digitalization economy, including technology adoption and cyber-crime.

This study aims to analyze the effect of internal control, organizational commitment, human resource competence on cash receipts accounting information systems. The population in this study amounted to 183 people. The sample in the study was 40 using the method purposive sample. Hypothesis testing is known that the value of t arithmetic for internal control (X1) = 5,300 > t table 2,028 and level of significance 0,000 < 0,05 with β1 = 0,618 in a positive direction, meaning that internal control (X1) significant positive effect on the cash receipts accounting information system, then hypothesis 1 is accepted. t count for organizational commitment (X2)= 3,890 > t table 2,028 and level of significance 0,000 < 0,05 with β2= 0,365 ait means that organizational commitment has a significant effect on the cash receipts accounting information system, then hypothesis 2 is accepted. t count for human resource competence (X3)= 2,266 > t   table 2,028 and level of significance 0,03 < 0,05 with β3= 0,194 with a positive direction means that the competence of human resources has a significant positive effect on the cash receipts accounting information system, so hypothesis 3 is accepted.

The research question concerns the cash flow ratio as a measure of the company's financial success at PT. Astra Indonesia Tbk during 2018 - 2021. This research aims to examine PT. Astra International Tbk's cash flow ratio as a measure of the company's financial performance for the period 2018-2021. The research methodology employed in this method is descriptive quantitative research, or research techniques that describe data as numerical values. This research provided use of secondary data, mainly information gathered from the official website of the Indonesia Stock Exchange's records or archives. In 2018-2021, a ratio of operating cash flow to current obligations less than one indicates that the situation is not favorable. In 2018-2019, a ratio of operating cash flow to interest payments that is more than 1 is favorable. In 2018-2020, a ratio of operational cash flow to capital expenditure below one indicates that the situation is not good. In 2018-2021, if the ratio of operating cash flow to total debt is less than 1, the situation is not good. In the period between 2018 and 2021, the ratio of operating cash flow to net profit is good since it can exceed 1. The conclusion that can be drawn from the findings of this research is that the results of the five cash flow ratios listed above must still be examined, as values that are above the standard ratio are only 2 ratios and those that are below the standard ratio are 3 ratios. It indicates that PT. Astra International Tbk's financial performance is categorized as poor because it is unable to effectively manage its cash flow, resulting in an insufficient turnover between cash in and cash out so that in the long term PT. Astra will experience losses.  

Public service advertisement is an extension or socialization made to provide information or education to the public about something that is beneficial to the community, both financially and non-financially. Planting media is a container or place to grow plants, both flowers, fruits and vegetables. Used goods are items that are no longer used, such as drink bottles, broken buckets and others, used goods are often considered as household waste that will be just thrown away. This public service advertisement is designed to educate the public to be able or willing to manage household waste produced into new goods that have artistic value and selling value.

The Intra Uterin Device (IUD) Family Planning (FP) Program in Indonesia has been declared less successful, in its implementation until now it has experienced obstacles that are felt, among others, there are still many PUS who are not interested in using IUD. Data from the Batam City Health Office in 2018 obtained the use of IUD as much as 3.8%, Implant 5.6% FOM 0.6% and MOM 0.3%. From these data, it was obtained that the use of IUD birth control was still very low compared to Implant.The purpose of this study was to determine the relationship between husband support and maternal interest in the selection of IUD contraceptives in the work area of the Bulang Health Center, Batam City.This study used an analytical design with a cross-sectional design. The sample selection was carried out by purposive sampling of 64 respondents. The independent variable in this study was husband support, while the dependent variable was the mother's interest in the selection of IUD contraceptives. Data collection of independent and dependent variables using questionnaire measuring instruments. Data processing includes editing, coding, scoring, tabulating. The analysis used is a univariate analysis using a frequency table to describe each variable and bivariate analysis using the Chi-Squere test.The results of the analysis using the Chi Square Test obtained probability values (p value) = 0.001 (p value >0.05). 

The Intra Uterin Device (IUD) Family Planning (FP) Program in Indonesia has been declared less successful, in its implementation until now it has experienced obstacles that are felt, among others, there are still many PUS who are not interested in using IUD. Data from the Batam City Health Office in 2018 obtained the use of IUD as much as 3.8%, Implant 5.6% FOM 0.6% and MOM 0.3%. From these data, it was obtained that the use of IUD birth control was still very low compared to Implant.The purpose of this study was to determine the relationship between husband support and maternal interest in the selection of IUD contraceptives in the work area of the Bulang Health Center, Batam City.This study used an analytical design with a cross-sectional design. The sample selection was carried out by purposive sampling of 64 respondents. The independent variable in this study was husband support, while the dependent variable was the mother's interest in the selection of IUD contraceptives. Data collection of independent and dependent variables using questionnaire measuring instruments. Data processing includes editing, coding, scoring, tabulating. The analysis used is a univariate analysis using a frequency table to describe each variable and bivariate analysis using the Chi-Squere test.The results of the analysis using the Chi Square Test obtained probability values (p value) = 0.001 (p value >0.05). 

This study aims to see and find out whether there is a relationship between the ability to learn mathematics and the results of learning physics online. Physics is a branch of science that studies the behavior of nature through experimental observations and quantitative measurements. In studying nature, Physics uses the language of mathematics to model natural phenomena in mathematical equations. In studying Physics, it is necessary to be able to The research method used is descriptive correlation analysis. The sample of this study was 60 students for three different classes. The research instrument is a report on student learning outcomes or a list of odd semester report cards for the 2020/2021 school year. The results of data analysis show that there is a significant relationship between mathematics learning ability and online physics learning outcomes with a large correlation coefficient (r) of 0.787 For class X-1, the value of the correlation coefficient is r = 0.734 for class X-2 and r = 0.661 For class X-3. This shows that if the ability to learn mathematics is high, the learning outcomes of physics will be high as well.

Feasibility study is the tool that is able to be consideration materials in making the decisions to receive or reject the investment proposed in developing or establishing the project/business planning. The research about analysis of business feasibility, instead of to know whether it is feasible or not of the value of investment criteria, it is also to know the amount of investment funds that needed, the existing market share, and any constraints that will be possible to occurs in the process of establishing that type of business. As for the objectives that will be obtained from this research is to conduct the analysis of business feasibility as viewed from several aspects, that are financial aspect, and social aspect.