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In the current era of economic development, Indonesia is focused on how the government maximizes state revenues, government agencies or the Directorate General of Customs and Excise need to expand performance or targets in order to face economic competition, that import duty receipts at KPPBC A South Tangerang City in 2020-2022 did not reach the target set by the State Budget which is still increasing and decreasing. This study aims to see how much influence the value of imports and the realization of import duty receipts on the target of partial and simultaneous import duty receipts. The study used a quantitative approach, information in the form of secondary data, namely time series data totaling 36 samples, data collection techniques using obseration and documentation. This study used the classical assumption test analysis method of multiple linear regression with SPSS. The acquisition of research shows that the value of imports has a positive and significant effect on the target of import duty receipts, while the realization of import duty receipts has a positive and insignificant effect on the target of import duty receipts. Simultaneously, the value of imports and the realization of import duty receipts have a significant effect on the target of import duty receipts at KPPBC A South Tangerang City. For future researchers, it is better to conduct studies in more than one region or port so that the results of the study can represent the overall condition in Indonesia in order to obtain accurate, representative and complete data so that the analysis and findings in the study become more valid.

This study aims to determine the effect of compensation and work motivation on employee performance at PT X using a quantitative approach, The numbernof samples used in this research was 100 PT X employees. The data collection technique used was a questionnaire technique. The data analysis techniques used are multiple linear regression, classical assumption test, t test, f test and coefficient of determination. Based on analysis using the t test, it can be seen that the independent variables compensation (X1) and work motivation (X2), partially have a positive anda significant effect on the dependent variable (Y) is employee performance. Then the result of the analysis using f testcan be seen that the independent variables compensation and work motivation together have a significant effect on the dependent variable, namely employee performance (Y). The result on the analysis using the coefficient of determination show that 61.2% of employee performance is influenced by compensation dan work motivation, while the remaining 38,8% in influenced by other variables not included in this study.

The aim of this research is to determine the positive and significant difference between active learning in Christian Religious Education in students who are taught without the use of Audio Visual Media and active learning in Christian Religious Education in students who are taught using Audio Visual Media in Class VII of SMP Negeri 1 Sitio- tio Samosir Regency 2023/2024 learning year. The method used in this research is a quasi-experimental method with a pre-test and post-test only control group design. The population is all class VII students of SMP Negeri 1 Sitio-tio Samosir Regency for the 2023/2024 academic year, totaling 100 people and the research sample was determined using purposive sampling, namely class VII-B students totaling 32 people. Data was collected using a positive closed questionnaire with 20 items. The results of data analysis show that there is a positive and significant difference in the learning activity of Christian Religious Education in students who are taught without using Audio Visual Media and the Active Learning in Christian Religious Education in students who are taught using Audio Visual Media in Class VII of SMP Negeri 1 Sitio-tio Regency. Samosir 2023/2024 academic year: 1) Data analysis test: a) significant and influence test obtained -tcount= -29.41< -ttabe(=0.05/2=0.025,dk=n-1=3l) = -2.039. The tcount value is in the curve area of ​​rejection of H0 and acceptance of Ha.

This research aims to find out how much influence audit risk and work stress have on the motivation of auditors at the Padang City Public Accounting Firm. In this research, the population is all auditors in public accounting offices in Padang City. The population in this study was 92 people consisting of several employees who had different positions/groups in KAP Padang City. The sampling method used was the accidental sampling method. The regression analysis carried out was multiple linear regression analysis. The research results obtained based on the partial test (t test) showed: (a) The audit risk variable has a positive and significant effect on auditor motivation. (b) The work stress variable has a positive and significant effect on auditor motivation. Meanwhile, the simultaneous test of audit risk and work stress has a positive and significant influence on auditor motivation. Auditors may be motivated by the challenge of performing high-quality audits in the face of increased audit risk. These challenges can provide a sense of accomplishment and satisfaction for auditors who successfully navigate risks and complete high-quality audits. The stress faced in challenging work situations can motivate individuals to try harder and challenge themselves. When someone feels that they can overcome or cope with a difficult task, this can increase their motivation to succeed.

We are encouraged to wash our hands for 20 seconds, if there is no soap and running water, we can replace it with a hand sanitizer with a minimum alcohol content of 60%. By washing our hands, we can prevent viral infections in ourselves, those around us and even communities such as families and workplaces. Manual hand washing facilities or equipment that are used together can be a medium for spreading viruses so they must be minimized, one of which is by using an Automatic Sink. Because of this, automatic sink products were built to make it easier for users to wash their hands while reducing contact with water taps and soap or bar soap containers. This automatic sink was designed using the Nigel Cross method so that it can realize an automatic handwashing device with the addition of an automatic soap feature that can help the hand washing process without touching the water faucet and soap. The advantage of this method is that it covers all aspects of the design process starting from clarifying the problem to the details of the design. The new product attributes that are arranged by designers are adjusted to the needs of the community, starting from materials to product functions. Based on testing several tasks and answers from the questionnaire answered by respondents, namely as many as 30 respondents to this sink product, it can be said that the attributes used are valid data. The results of the validity test were then carried out by a reliability test with the aim of testing the level of consistency of data measurement. The results of this reliability test produce a Crounchbach's Alpha value of 0.709, which means it is reliable because it is > 0.6.

Garbage is one of the causes of environmental pollution and causes damage to the environment. Waste management purposes to improve public health and environmental quality and make waste a resource. The final waste management site, namely the landfill (TPA), and the role of waste collectors are very much needed in waste management. This study aims to determine the relationship between work motivation and the use of personal protective equipment at TPA Raberas Sumbawa Besar officers. This research is quantitative research with a cross-sectional study method. Data was collected by giving questionnaires and observation sheets to 60 workers at TPA Raberas. The results showed that most respondents had a work motivation of 45 people (75%) following compliance with personal protective equipment; respondents did not comply with 39 people (65.%). Kendall's Tau test results obtained a value of = 0.055. There is no significant relationship between work motivation and the use of personal protective equipment among the TPA Raberas Sumbawa officers. The Kendall's Tau correlation test showed that significant count value > significant table value (0.586> 0.254), then the hypothesis H0 is accepted, and H1 is rejected

Researchers found several weaknesses during PAI learning at SMP Negeri 2 Sitiung, namely the lack of enthusiasm of students to learn, low student achievement during learning, and there were still many students who fell asleep during learning, which affected learning. Learners influence learning. The aim of this research was to see how much influence the application of the snowball throwing method had on the Islamic religious education learning outcomes of class VII students at SMP Negeri 2 Sitiung, Dharmasraya Regency. This research is experimental research with a quasi-experimental design. The location for this experiment was carried out at SMP Negeri 2 Sitiung, Dharmasraya Regency. The population in this study was all students in class VII of SMP Negeri 2 Sitiung, a total of 57 students, while the sample in this study was class VII A, which was the experimental class, which had a total of 29 students, and class VII B, which was the control class, which had a total of 28 students. . In determining the sample in this research, aggregate sampling techniques were used. In this research, data was collected in the form of tests. Based on the results of data analysis, the snowball throwing method influences student learning outcomes by 71.4% and other factors by 28.6%. In the hypothesis test analysis, the significance value (two-tailed) was obtained, namely 0.026 < 0.05, so that the Ha test decision was accepted and Ho was rejected, so it can be concluded that the snowball throwing method has an effect on learning outcomes. Based on research data, it can be concluded that the snowball throwing method is more suitable for implementing teaching and learning in Islamic religious education.

The presence of paylater provides benefits for both the community and e-commerce players. People can meet their needs quickly, easily, and safely without having to worry about their cash flow. This feature can support the country's economic growth because more and more people are transacting more easily with this feature. This research was conducted at UMUS Brebes from March 2023 to July 2023. The population in this study was 1392 and for the sample of this study was 100 respondents. The testing tools and data analysis in this study use SPSS with testing and analysis methods through validity tests, reliability tests, classical assumption tests (normality tests, multicollinearity tests, heterokedasticity tests, t tests, F tests, Coefficient of Determination tests. The results in this study show that promotion has a significant effect on the decision to use, evidenced by the calculated t value for the variable X1 (7.407) greater than the table t (1.660). Price partially has no significant effect on the decision to use, this is evidenced by the calculated t value for the variable X2 (2.174) greater than the table t (1.660) but the significant value t X2 greater than 0.05 or 0.000 < 0.05. Promotion and Price have a significant effect on the decision to use, this result is shown by a significant value of 0.000 less than 0.05 and a calculated F value of 206.525 greater than F table 3.09. Promotion and Price were able to explain the dependent variable, namely Usage Decision by 81%, the remaining 19% was explained by other variables outside this study. These results show that promotions and prices simultaneously have a significant effect on variables tied to the decision to use Shopee Paylater.

Human resources (HR) play an important role in a company because they can influence the company's efficiency and effectiveness. This research was conducted by exploring the perceptions of PT employees. Multi Teknik Telaga Indonesia to determine employee performance and the factors that influence it, namely leadership style and organizational culture. This research is located on Jl. Daan Mogot 119 Block C12 Jakarta. The research method used is a quantitative method. The type of research approach is using field research, by carrying out activities such as distributing questionnaires to respondents, processing data and analyzing data obtained from respondents. The number of samples taken from PT. Multi Teknik Telaga Indonesia as many as 30 respondents. The data analysis technique used is multiple linear regression analysis and the hypothesis in this study was tested using the Partial Test (T) and Simultaneous Test (F). The results of the analysis show that Leadership Style and Organizational Culture have a positive and significant effect simultaneously on Employee Performance in the Production Division at PT. Multi Teknik Telaga Indonesia. Partially Leadership Style (X1) has a positive but not significant effect on Employee Performance (Y). Furthermore, Organizational Culture (X2) has a positive and significant effect on Employee Performance (Y).

The aim of this research is to determine the positive and significant influence of using image media in Christian Religious Education and Character Education subjects on the Activeness of Class VII Students at SMP Negeri 1 Sipoholon for the 2023/2024 Academic Year. The method used is a quantitative research method. The population is all class VII students of SMP Negeri 1 Sipoholon for the 2023/2024 academic year, totaling 160 people and a sample of 32 people was determined. The sample in this research was class VII-2, a total of 32 people with the sampling technique used, namely selecting the sample deliberately. (purposive sampling). By using a pre-experimental research design with the form of a one-group-pretest-posttest design. Data was collected using 30 positive closed questionnaire items for variable Y. The results of data analysis showed that there was an influence of the use of image media on the activity of class VII students at SMP Negeri 1 Sipoholon for the 2023/2024 academic year: The significant influence test (t test) obtained a value of t = -43 .9024 < ttable (α=0.025, dk=n-1=31) = -2.039. So H0 is rejected and Ha is accepted.

The research aims to determine the influence of the collaborative learning model on the learning outcomes of PAK class VIII students at SMP Negeri 4 Siborongborong for the 2023/2024 academic year. The research hypothesis is that there is a positive and significant influence between the collaborative learning learning model on the PAK learning outcomes of class VIII students at SMP Negeri 4 Siborongborong for the 2023/2024 academic year. Descriptive quantitative research method. The population of all class VIII students at SMP Negeri 4 Siborongborong for the 2023/2024 academic year who are Protestant Christians is 166 people. The sample was taken using purposive sampling, namely 36 students in class VIII-B. The research instrument is a closed questionnaire. The results of the analysis requirements obtained a value of rxy=0.569>rtabel=0.329 and tcount=2.728>ttable=2.042 showing that there is a relationship between the collaborative learning learning model and the PAK learning outcomes of class VIII students at SMP Negeri 4 Siborongborong for the 2023/2024 academic year. From the regression test, the regression equation is obtained. The determination test revealed that the magnitude of the effect was 32.38%. Hypothesis testing obtained Fcount=15.599>Ftable=2.01, so H0 is rejected and Ha is accepted, namely that there is a positive and significant influence between the collaborative learning learning model on the PAK learning outcomes of class VIII students at SMP Negeri 4 Siborongborong for the 2023/2024 academic year.

The progress of a company cannot be separated from the role of human resources which makes people superior and hopefully able to achieve what they want. When employees in a company do not perform well and competently, it results in the company's operations not being as effective or efficient as possible. One of them is related to Work Ethics, Work Discipline and Employee Performance. The aim of this research is to determine the influence of work ethic, work discipline and employee performance at Ud. Madyo Lancar. The sample for this research consisted of 35 employees, with a sampling technique using saturated samples. This research uses a quantitative approach method, then the data obtained is processed using SPSS 25. The research results show that work ethic does not have a significant effect on employee performance variables, with a t test value of 0.543 and a significance value of 0.951 > 0.05. Work discipline has a significant effect on employee performance variables as shown by the t test value of 30.327 with a significance of 0.000 <0.05.  

Abstract This research is based on the influence of emotional intelligence, intellectual intelligence and learning behavior on the level of understanding of accounting among sharia accounting students at UIN North Sumatra. Emotional intelligence is self-control, intellectual intelligence is reasoning, learning behavior is a person's attitude in the learning process, and accounting understanding is the ability to identify and measure financial information. This research aims to determine the influence of Emotional Intelligence, Intellectual Intelligence, and Learning Behavior on the level of Accounting Understanding among Sharia Accounting Students, Faculty of Economics and Islamic Business, UIN North Sumatra. This research uses a quantitative approach method with associative analysis, data collection techniques using questionnaires and the sample in this research was 83 Sharia Accounting Students FEBI UIN North Sumatra using the Purposive Sampling technique. Data were analyzed using multiple linear regression methods. The results of the research based on a partial test with a significant figure of 5% with a ttable of 1.990 show that the Emotional Intelligence variable has no effect on the level of Accounting Understanding as shown by tcount < ttable with tcount for variable X1(-1.059). And it shows that the Intellectual Intelligence variable has no effect on the level of Accounting Understanding tcount < ttable with tcount for Variable X2 (-0.260). Meanwhile, the Learning Behavior variable influences the level of Accounting Understanding as shown in tcount > ttable with tcount for variable X3 (2.388). The research results from the simultaneous test hypothesis with a significant figure of 5% with Fcount of 2.322 and Ftable of 2.72 shown by Fcount >Ftable shows that Emotional Intelligence, Intellectual Intelligence, and Learning Behavior influence the level of Accounting Understanding of Sharia Accounting Students, Faculty of Economics and Islamic Business, UIN North Sumatra.

Background : Stress is an event that often occurs can be caused by external factors such as task demands, and  internal factors such as behavior. Objective: to determine the effectiveness of Emotional Freedom Technique (EFT) therapy on the stress level of final year nursing students at the University of Indonesia Maju. Methods: This type of research is quantitative with a quasy experimental one group pretest-posttest design. The sampling technique used is non-random sampling. The instruments used are observation sheets and the DASS questionnaire (Depression Anxiety Stress Scales-42). Statistical tests use the Wilcoxon test. . Results: the study showed a p-value of 0.000 <0.005, which means that there is effectiveness of Emotional Freedom Technique (EFT) therapy on stress levels.  

The research aims to develop audio visual media on the material Allah is My Savior in Christian Religious Education learning for class V elementary school with the 2013 curriculum. This research is research and development (research and development) of audio visual media which aims to produce products and test product activity. The place of research was carried out at a State Elementary School in Simanindo District, Samosir Regency.

We intend to gain further insight into the impact of staff performance training at PT. Inti Graphics Surabaya through this investigation. The sample count consisted of 52 employees. Data were gathered through the use of questionnaires, interviews, and observation techniques. To analyze the data, SPSS (Statistical Product and Service Solution) is used, which is the fundamental analysis of linear regression. The results of the testing include measures to improve and develop employees' attitudes, behaviors, abilities, and knowledge in accordance with the objectives of the relevant agency. The study's conclusions indicate a substantial correlation between employee performance and training.

This research aims to find out and analyze how much influence religious commitment and Islamic product attributes have on customer trust in using the services of a case study sharia financial institution at Bank Sumut, Lubuk Pakam Syariah Sub Branch. This research uses a quantitative type of research with one dependent variable, namely customer trust and two independent variables, namely religious commitment and Islamic product attributes. This research uses primary data, using data collection methods through questionnaires. The data analysis techniques used in this research are descriptive tests, validity tests, reliability tests, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test) and hypothesis tests (coefficient of determination test (R2), partial significance test (t-test) , simultaneous significance test (f-test) and multiple linear regression test)). The results of this research reveal that religious commitment has a positive and significant effect on customer confidence in using the services of sharia financial institutions based on test results which show that the coefficient table shows that the tcount value is greater than ttable, namely 19,245 > 1,666 with a probability value of 0.915 or smaller than 5 % (0.05). And Islamic product attributes have a positive and significant effect on customer trust based on test results which show that the coefficient table shows that the tcount value is greater than ttable, namely 6,125 > 1,666 with a probability value of 0.108, meaning it is smaller than 5% (0.05). Islamic product attributes and customer trust simultaneously have a positive and significant effect on customer trust. From the results of the F test with df(n1)=k-1=2 and df(n2)=n-k=32, it is obtained that Fcount is greater than the ttable value, namely 189.181 3.12 with a significance level of 0.000, it means it is smaller than 5% (0.05).

This research explains the influence of location, taste and price on purchasing decisions at Sate Pak Eko Satak, Puncu Kediri District. The method in this research is the quantitative method and the technical analysis used is validity test, reliability test, correlation test, multiple linear regression analysis, t test (partial test), f test (simultaneous test), and R2 coefficient of determination test. The population in this study was 100 respondents. The sample collection technique in this research used incidental sampling (a technique for determining samples based on chance) and the number of samples used was 100 respondents. In this research, the results showed that location had no partial and significant influence on purchasing decisions, taste had a partial and significant influence on purchasing decisions, and price had a partial and significant influence on purchasing decisions. Furthermore, location, taste and price together have a big relationship to purchasing decisions, and location, taste and price have a simultaneous and significant influence on purchasing decisions.

The research conducted by researchers has aims to be able to determine the effect of Credible Online Review on Purchase Intention mediated by Perceived Quality for online shop consumers at Gramedia Surabaya. The population used in this study were all consumers who shop using the online shop Shopee, Lazada, and Gramedia.com and know about Gramedia brands and products, and in all range age. The sampling technique, namely random sampling, was used to obtain as many as 150 samples. SmartPLS4 software is used to analyze the data. Using reflective measurement model test, formative measurement model test, R2 test, f2 test, Goodness of Fit (GOF) test, and hypothesis test and mediating effect. Questionnaires distributed via Google Form with a total of 15 question items, the assessment used was on a Likert scale of 1-5. The results obtained in this study are to determine the effect of Credible Online Review on Purchase Intention mediated by Perceived Quality for online shop consumers at Gramedia Surabaya.

The purpose of this study was to find out whether social media Instagram, word of mouth, tourist attractions influence the decision to visit the Kalimburan Rice Fields Tourism Object. Data collection process techniques from this study are: Observation and Questionnaire. The analysis technique uses multiple linear regression tests. The results of the partial test (t test) show that the social media variables Instagram, word of mouth, tourist attraction influence the decision to visit the Kalimburan Rice Field Tourism Object. Meanwhile, the results of the simultaneous test (F test) showed that the social media variable Instagram, word of mouth, tourist attraction had an effect on the decision to visit the Kalimburan Rice Fields Tourism Object.