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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.      

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.    

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.    

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 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.

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 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.    

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.    

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.

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.

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.

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 policy of shutting down TikTok Shop has sparked both pros and cons. On one side, it eliminates jobs for content creators whose income relies on TikTok Shop, while on the other side, it saves UMKM  from predatory pricing wars that harm them. Utilizing the Naive Bayes algorithm, a classification method capable of predicting the likelihood of a class and making decisions based on learning data, the Emotion Recognition research on YouTube comments related to the closure of TikTok Shop is conducted. Data will be classified into five classes: happy, angry, sad, afraid, and surprised. The objective of this research is to find the best emotional model using the Naive Bayes method. The results of user testing with Naive Bayes and Tf-Idf show that the precision values for sad, happy, afraid, and surprised emotions are high, while for anger, the percentage is 59%. The percentages for afraid, happy, sad, and surprised emotions are 91%, 87%, 84%, and 79%, respectively. The overall accuracy is 82%.

Intersections are the most important factor in determining the capacity and travel time on a road section. The development of transportation in the city of Medan has had an impact on increasing the movement of people, goods and services. This also greatly demands increased transportation facilities and infrastructure in the city of Medan. The increase in the number of vehicles that is not balanced with infrastructure will cause conflicts on roads, especially at the intersection of three Jalan-Sisingamangaraja Jalan .Alfalah To anticipate This requires further study or research. In this research, analysis of intersection performance calculations uses the 1997 (MKJI) guidelines. The survey was carried out on Monday 14 August 2023 to 20 August 2023. Then the peak hours were searched for the volume of vehicle flow crossing the three intersections. Then create a new cycle time for the intersection. The results of the analysis in this research, from survey results, by looking for new cycle times to reduce queue lengths and delays (Delay). The new cycle time obtained to reduce queue lengths and delays for the three intersections on the northern approach is 859.927 seconds/intersection. Then at the southern approach with a total delay of 2,056,013 sec/intersection and at the western approach with a delay of 307,555 sec/intersection. For existing conditions the queue length (QL) is 1321 meters for the northern approach, (QL) 1372 meters for the southern approach and (QL) 1321 meters for the west

The correlation between environmental ethics and societal behavior has become an increasingly important subject in the context of environmental conservation. This article presents a literature review of the relationship between individual environmental ethics and community behavior in the context of environmental conservation efforts. Through searching various journals and related publications, we identified key themes, findings and trends in this research. Research shows that environmental ethical values, environmental awareness, and social norms play a key role in shaping individual and collective behavior towards the environment. Factors such as education, personal experiences, and social pressures also influence how individuals and societies respond to environmental issues. Policy implications and suggestions for future research are also discussed.  

This research is entitled "Analysis of Character Education Values ​​in the Ratoeh Jaroe Dance in Extracurricular Learning at SMA Negeri 3 Banda Aceh". This research raises the issue of the value of character education in the Ratoeh Jaroe Dance in extracurricular activities. This research aims to analyze and describe the value of Ratoeh Jaroe Dance character education in extracurricular activities. The type of research used in this research is descriptive with a qualitative approach. The results of the research show that there is value in character education found in various movements, verse, floor patterns, fashion and make-up. The value of religious education is found in the various movements (saleum, aamiin and sep-sep), while in the verse namely (saleum, aamiin, lamburak, hasan summa husein, aroh pulo pineung and sep-sep), the dress code is in accordance with Islamic law. The educational value of nationalism is found in the various movements of the jakku timang, while in the verse namely the jak hai tajak and in traditional clothing. The value of independent education is only found in the verse of Hasan Summa Husein. The value of mutual cooperation education is found in the various movements (jak hai tajak, kasep kapot, uleue-uleue beu mate, lamburak, peulot manok, aroh pulo pineung, and uroe), and in the verse namely uleue-uleue beu mate and uroe. The value of integrity education is contained in the verse (jakku timang, kasep kapot, and peulot manok), and is found in a dancer namely Syeh. 

This research aims to determine the increase in students' learning abilities by using the quiziz application. By using a systematic literature review, search for articles related to the Quiziz application and conclude the results of the discussion of the articles found. The search for reviewed journals comes from articles/journals related to the research theme using publish or perish using the keywords "Increasing Students' Mathematics Learning Ability" and "Utilizing the Quiziz Game Application". The inclusion criteria for journal searches are: 1) Research articles published in the last 5 years, with a range of 2019-2024, 2) Indexed by Google Scholar or Sinta, 3) Discussing the Quiziz application. As a result, the Quiziz application can improve students' learning abilities, making it easier for students to practice questions. Students like it because by using the quiziz application they can learn while playing.

Coffee is one of the leading commodities in the plantation subsector in Indonesia which can compete in quality globally, so coffee has a strategic role in the national economy. Until now, coffee demand shows a positive trend, not only domestic demand but also global demand, which is increasing at a rate of 14% increase in coffee consumption every year. Coffee is an agricultural product that relies on quality and taste aspects. The quality and taste of coffee is influenced by many factors, one of which is the level of ripeness of the fruit at harvest time. Improper harvesting will affect the quality and taste of the coffee, for this reason it is necessary to test the sensory characteristics of Robusta Coffee based on the level of fruit ripeness. The research used a Completely Randomized Design (CRD) with three (3) treatments based on the composition of fruit maturity levels, namely 95% red fruit + 5% green fruit (M1); 85% red fruit + 15% green fruit (M2); and 75% red fruit + 25% green fruit (M3). The testing method used is a cupping test which follows SCA (Specialty Coffee Association) rules with 20 semi-trained panelists. Based on the Robusta coffee cupping test, the highest total score of 78.86 was obtained from a composition of 95% red fruit + 5% green fruit (M1), followed by a composition of 85% red fruit + 15% green fruit (M2) with a total score of 77.57. , and the lowest in the composition of 75% red fruit + 25% green fruit (M3) with a total score of 71.38. The results of the panelists' assessment of Robusta coffee at various maturity level compositions are still not included in specialty coffee.

Food ingredients in general are very sensitive and easily experience quality degradation due to environmental, chemical, biochemical, microbiological, oxygen, water, light and temperature factors. To prevent this damage, the food product is packaged with plastic packaging material. Until now, plastic polymers are the most widely used packaging materials. In Indonesia, the use of plastic packaging materials by the food industry and other food business actors as food packaging has occupied a portion of 80% and 55%. This will of course result in danger to the environment. Packaging with edible coating/film is a relatively new food preservation technique. Research on coating food products with edible coating/film has been widely carried out and has been proven to extend the shelf life and improve the quality of food products. The safest, most potential and most widely researched polymer material for edible coating/film is a renewable organic material based on starch. Starch is a type of polysaccharide from plants that is abundantly available in nature, is biodegradable, easy to obtain and cheap. Edible packaging made from organic materials has the opportunity to be developed to meet the needs of safe packaging for consumers and support sustainable agriculture and realize the Sustainable Development Goals (SDG's), considering that there is an abundance of edible packaging materials in Indonesia that have not been utilized optimally. The application of environmentally friendly edible packaging is expected to provide very significant benefits in the development of food technology, namely aspects of maintaining quality, both in terms of nutritional value and food safety, extending product shelf life and being able to increase the added value of the materials that make up edible packaging.