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Companies run businesses with the aim of gaining profits that can be measured by profitability. Profitability is a measure that evaluates a company's ability to generate profits or profits over time. This study aims to analyze the effect of accounts receivable turnover, sales growth, inventory turnover, and cash turnover on profitability. This research was conducted on non-cyclical consumer companies listed on the Indonesia Stock Exchange. This research is a descriptive quantitative study. This study uses panel data consisting of cross-section data, namely non-cyclical consumer companies with a time series for the period 2021-2023. The sample used in this study was 59 companies. The analysis technique used in this study is panel data regression. The results of the analysis show that (1) Accounts receivable turnover has a positive and significant effect on profitability in the non-cyclical consumer sector. (2) Sales growth does not affect profitability in the non-cyclical consumer sector. (3) Inventory turnover has a positive and significant effect on profitability in the non-cyclical consumer sector. (4) Cash turnover does not affect profitability in the non-cyclical consumer sector.

Service quality is a service that has a characteristic quality. Characteristics of good quality include ease, speed, accuracy, reliability and empathy from service officers in providing and delivering services to someone who has a strong impression that can be directly felt by customers at that time and at that time. This study uses a quantitative method. It can be concluded that the service quality variable (X) has a significant influence on applicant satisfaction (Y) at the Bima Immigration Office. The sig value (0.000) <0.05 is seen, which means that the quality of Passport services has an influence on the satisfaction of applicants at the Class II Non-TPI Bima Immigration Office.This study uses a quantitative method. The method used to obtain data and information in this study is by using a survey method using a questionnaire. The survey method used is by distributing questionnaires to applicants at the Class II Non-TPI Bima Immigration Office. The data analysis techniques used are validity test, reliability test, classical assumption test, significance test (t-test), and coefficient of determination test (R2 test).The discussion of the research aims to provide results and an overview of this research. According to the results of data analysis with simple linear regression, it shows that the variable X or service quality has an influence on the variable Y or passport applicant satisfaction with a significant value of service quality (X) on passport applicant satisfaction (Y) of 0.000 <0.05. In this study, the variable Service Quality (X1) has an influence on applicant satisfaction (Y), because if the quality of service (X) provided by the officer to the applicant is bad, it will cause dissatisfaction of passport user applicants, thereby reducing the applicant's loyalty in using services at Bima Immigration. And the value of the coefficient of determination or R square is 0.768, meaning that the service quality variable contributes 0.768 or 76.8% to passport applicant satisfaction.

This study aims to determine the effect of principal academic supervision and work environment on teacher performance at SMK Negeri Sekecamatan Kayuagung. This study uses a quantitative approach with a survey method. The sample in this study consisted of 50 teachers who were randomly selected at SMK Negeri Sekecamatan Kayuagung. Data were collected through a questionnaire that had been tested for validity and reliability. Data analysis used multiple linear regression to test the effect of independent variables on teacher performance as the dependent variable. The results showed that the principal's academic supervision had a positive and significant effect on teacher performance, as well as the work environment which also had a positive effect on teacher performance. Simultaneously, both independent variables had a significant effect on improving teacher performance. This study suggests the need for improvements in academic supervision and improving the quality of the work environment to support improved teacher performance at SMK Negeri Sekecamatan Kayuagung.

This study aims to determine the effect of principal leadership and communication on the performance of educators in Public Elementary Schools in the Catur Tunggal Cluster. Educator performance is greatly influenced by various factors, including effective principal leadership and good communication. This study uses a quantitative approach with a survey method involving 50 educators in elementary schools that are members of the cluster. Data were collected through questionnaires distributed to respondents, which were then analyzed using multiple linear regression analysis. The results of the study indicate that there is a positive and significant influence between principal leadership and communication on educator performance. Principals who are able to demonstrate good leadership and establish effective communication with educators will improve their performance. This study is expected to contribute to the development of educational management at the elementary school level.

This study aims to determine the Influence of Facilities and Service Quality of Trans Batam Users on Satisfaction of Batam City Community. The population in this study were people who use Trans Batam public transportation using nonprobability sampling, namely accidental. The criteria used as samples in this study were users who had used Trans Batam public transportation, so that the number of samples was 100 respondents. This type of research is Quantitative. Validity and reliability tests were carried out on the questionnaire. Data were analyzed using multiple linear regression analysis, including t-test, F-test and coefficient of determination. This study was conducted using SPSS version 29. The results showed that partially the variables of Facilities and Service Quality had a significant effect on Satisfaction in Batam City. The results of the F Test obtained an Fcount value of 294,306 with Ftable 3.09 identifying that the variables of Facilities and Service Quality simultaneously had a significant effect on Satisfaction in the community. Based on the coefficient of determination test, around 85.6% of the satisfaction variables in the community were influenced by the variables of Facilities and Service Quality. The remaining 14.4% is influenced by other factors not explained in this study.

This study aimed to determine how much income affects teacher work discipline in all MTS throughout south Bolaang Mongondow, A quantitative approach was adopted, utilizing a descriptive quantitative method with a sample size of 38 teachers. Data collection techniques included observation, questionnaires, and documentation. Data analysis was performed using simple regression analysis. The study's results reveal a positive and significant relationship between income and teacher work discipline in all MTS throughout South Bolaang Mongondow. The coefficient of determination obtained from the regression model is 0,587, indicating that 58.7% of the variability in work discipline is explained by income. In other words, higher income correlates with iproved work discipline among teachers. Meanwhile, 41.3% of the variation in teacher word discipline is attributed to other factors not examined in this study.

This study aims to determine the effect of the Fraud Hexagon on Financial Statement Fraud in Companies in the Health Sector listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The sample in this study was a Health Company using the Purposive Sampling technique so that 19 companies were obtained with 4 years of observation (76 observation data) that met the criteria. The analysis method used in this study is the classical assumption test, multiple linear regression analysis, and hypothesis testing with the help of SPSS V30 For Windows software. Data collection methods are by documentation and literature study. The results of the study concluded that partially opportunity has an effect and pressure, rationalization, capability, arrogance and collusion do not affect financial statement fraud. Simultaneously pressure, opportunity, rationalization, capability, arrogance and collusion affect financial statement fraud.

This research aims to test the direct and indirect effect of ROE, EPS, DER, and PBV on stock returns through dividend policy as a intervening variable. The research was conducted on LQ45 index companies listed on the IDX in the 2018 - 2022 period. The samples collected were 20 companies from 45 companies using the purposive sampling method. The data analysis technique was carried out using panel data regression assisted by the Eviews 12 application. The research results show 1) ROE and EPS have a significant negative effect on Dividend Policy, 2) DER has an insignificant negative effect on Dividend Policy, 3) PBV has a positive and significant effect on Dividend Policy, 4) ROE and DER have an insignificant positive effect on Stock Returns, 5) EPS has an insignificant negative effect on Stock Returns, 6) PBV has a significant negative effect on Stock Returns, 7) Dividend Policy is able mediates the influence of ROE perfectly (complete mediation) and the influence of PBV partially (partial mediation) on Stock Returns, 7) Dividend Policy is unable to mediate the influence of EPS and DER on Stock Returns.

The fashion industry continues to grow rapidly, creating new trends that influence people's lifestyles. The thrifting phenomenon at Pasar Senen has become a popular shopping alternative due to its affordable prices and product quality. This study aims to analyze the influence of product quality and price perception on purchasing decisions for thrifted clothing. The research employs an associative quantitative approach involving 96 respondents. The research instrument is a questionnaire tested for validity and reliability. Data analysis includes descriptive and correlation analysis, while hypothesis testing uses multiple linear regression analysis. The results indicate a positive influence of product quality and price perception on purchasing decisions, with an R-Square value of 0.805. The study's limitation lies in its scope, which focuses only on one market and does not consider other variables or moderators that may impact purchasing decisions more broadly.

This research was conducted with the aim of determining the influence of financial stability, financial targets, nature of industry, and auditor switching on financial statement fraud. This research is quantitative research with the data used in the form of secondary data from company financial reports. The objects used in this research are state-owned companies registered on the BEI from 2019 to 2022. The samples obtained in this research were 27 companies so that the total sample used was 108. Data analysis was carried out using descriptive statistics, classical assumption tests, determination analysis , and multiple linear regression analysis. The research results show that financial stability and financial targets have a significant effect on financial statement fraud, while the nature of industry and auditor switching have no effect on financial statement fraud.

This study aims to analyze the effect of the inflation rate on the number of Wismanto Indonesia Via Air Gateway. The data used covers the period from January 2017 to September 2024, focusing on the relationship between inflation as a macroeconomic factor and the number of tourists visiting Indonesia. The data analysis used in this study is regression analysis, supported by descriptive analysis of each variable. The regression analysis results show that the inflation rate has a significant positive effect on the number of international tourist arrivals. The regression coefficient of 156,266 indicates that every 1% increase in inflation has the potential to increase the number of international tourists by 156,266 individuals. The significance value of 0.000 indicates that this relationship is statistically significant at the 95% confidence level. These findings provide an understanding that although inflation is often associated with rising prices of goods and services, in the context of Indonesian tourism, inflation can be linked to other factors, such as exchange rate fluctuations, which increase Indonesia's appeal as a tourist destination. This study recommends that the government and stakeholders in the tourism sector consider the impact of inflation in tourism development strategies, while maintaining economic stability and international competitiveness. Further studies are recommended to explore other mediating variables, such as exchange rates and tourism promotion policies, in order to understand this relationship more comprehensively.  

Integrating modern leadership approaches with local wisdom remains a challenge in enhancing the quality of education in Indonesian higher education institutions. This study examines the impact of integrating instructional leadership with ethnopedagogy based on the Dalihan Na Tolu philosophy on learning quality at Graha Nusantara University. Using a mixed-method approach with a sequential explanatory design, the study involved 50 lecturers selected through systematic random sampling and 100 students. Data were collected through validated questionnaires (validity coefficients ranging from 0.72 to 0.89; reliability with Cronbach's Alpha of 0.88), in-depth interviews, and participatory observations. The findings reveal that instructional leadership independently accounts for 67 percent of the variation in learning quality (coefficient of determination, R-squared = 0.670, with p < 0.001), with key determinants being guidance (correlation coefficient = 0.820) and vision-mission communication (correlation coefficient = 0.790). Ethnopedagogical leadership contributes significantly through the values of Somba Marhula-hula (regression coefficient = 0.45), Manat Mardongan Tubu (regression coefficient = 0.41), and Elek Marboru (regression coefficient = 0.38). The integration of these approaches produces significant synergistic effects (R-squared = 0.830), resulting in a 70 percent increase in active interaction, a 68 percent improvement in the effectiveness of learning strategies, and a 66 percent boost in productivity. This study contributes to developing an integrated leadership model that combines modern values with local wisdom. It also provides practical implications for designing training programs and implementing dual-approach monitoring systems in higher education institutions.

MSME entrepreneurship is one aspect of local economic development while contributing to the employment network in Medan city.  With the existence of MSMEs, they are able to contribute to regional economic development and reduce unemployment.  However, in the process of running a business, there are obstacles for entrepreneurs, namely the lack of entrepreneurial skills and lack of motivation in entrepreneurship which can affect the success of MSMEs. This study aims to determine the effect of entrepreneurial skills and entrepreneurial motivation on business success in MSMEs in Medan city. The form of research used is quantitative with an associative approach. The population in this study were MSMEs in Medan City. With a sample of 100 respondents, the sample approach used in this study was non-probability sampling in the form of purposive sampling. Primary data obtained through direct distribution of questionnaires and secondary data obtained through literature studies. The results of this study indicate that entrepreneurial skills have a significant positive effect on business success, obtained a tcount value of 4.420> 1.984 with a sig value of 0.001 <0.05 and has a regression coefficient value of 0.325. Entrepreneurial motivation also has a significant positive effect on business success, obtained a tcount value of 2.680> 1.984 with a sig value of 0.009 <0.05 and has a regression coefficient value of 0.235. In simultaneous testing of entrepreneurial skills and entrepreneurial motivation variables simultaneously affect the level of influence of 49.7% while the remaining 50.3% is influenced by factors outside this study.

This study aims to find out and analyze: (1) The relationship between the principal's communication and teacher performance; (2) The relationship between the principal's academic supervision and teacher performance; and (3) The relationship between the principal's communication and the principal's academic supervision on teacher performance. This study is a quantitative research with a partial correlation method. This research was conducted at SD Negeri Pemulutan Selatan which consisted of 38 teachers and 5 principals so that the total number of respondents was 43. The data collection technique uses questionnaires and documentation. The validation test uses construct validity while the reality test uses Cronbachh's Alpha. The prerequisite test for analysis uses normality test, homogeneity test, and linearity test, and the data is analyzed using simple regression and multiple regression techniques. The results of the study showed that: (1) there was a positive and significant relationship between the principal's communication and teacher performance with a correlation value of 0.923 with a relationship percentage of 85% while 15% was determined by other factors that were not mentioned. (2) There was a positive and significant relationship between the principal's academic supervision and teacher performance with a correlation value of 0.946 with a relationship percentage of 89%, while 11% was determined by other factors that were not mentioned. (3) There was a positive and significant relationship between the principal's communication and the principal's academic supervision on teacher performance with a correlation value of 0.953 with a relationship percentage of 91%, while 9% was determined by other factors not mentioned in this study.

This study aims to determine the factors that influence customer decisions in choosing Mudharabah deposit products at PT Bank Sumut Marelan Raya Branch Office. This study uses variables of Service, Location, Religiosity that influence Mudharabah Deposit Customer Decisions. This research method uses quantitative research using data collection methods, namely questionnaires or questionnaires, while the data analysis technique used is the multiple regression analysis method. The population in this study were customers at PT Bank Sumut Marelan Raya Branch Office totaling 139 respondents from these respondents, the researcher only took a sample of 103 respondents. The data that has been obtained is then processed using the SPSS Version 25 application. Data processing and analysis techniques are, instrument testing, classical assumption testing, multiple regression analysis and hypothesis testing. From the results of simultaneous hypothesis testing, the Fcount value (85.042)> Ftable (3.09) was obtained, so it can be concluded that service, location and religiosity simultaneously have a significant effect on customer decisions. In addition, from the results of the determination test, it is known that the determination coefficient value in the Adjusted R Square column is 0.720, meaning that the variables Service, Location and Religiosity have an influence of 72.0% on the Customer Decision variable. While 28.0% is influenced by other variables not explained in this study. For the Service variable, the partial t-count value (2.572)> t-table (1.984) is obtained, meaning that the Service variable partially has a significant effect on Customer Decisions. The Location variable partially has a t-count value (3.090)> t-table (1.984), meaning that the Location variable partially has a significant effect on Customer Decisions. The Religiosity variable partially has a t-count value (4.842)> t-table (1.984), meaning that the Religiosity variable partially has a significant effect on Customer Decisions. The results of this study indicate that the variables of Service, Location and Religiosity have an effect on Customer Decisions Using Mudharabah Deposit Products at PT Bank Sumut Marelan Raya Branch Office

Fish growth refers to the growth of body size which includes length and weight, as well as the development of fish body tissues within a certain period of time.Growth does not only occur in a physical sense but also includes biological and physiological changes in the fish body.In an ecological context, fish growth is related to the ability to survive, adapt, and reproduce in an environment with various internal and external factors.The implementation of the practicum of population dynamics and fish stock assessment was carried out in the Nias University building, room 2 of the Faculty of Science and Technology. The morphometric measurements were carried out by measuring the total length, stag length and standard length.The total length was measured from the distance between the tip of the head end and the tip of the caudal fin back.Growth of strange mackerel through the relationship between length and weight using the growth formula expressed in the form of a linear regression equation. The equation obtained from the analysis of measurement data shows the length-weight relationship with the equation Y 2.8771x-1.7473 and R2 value of 0.6688. The coefficient b value of 1.7473 indicates that mackerel has a negative allometric growth pattern, which means weight gain. Mackerel (Rastrelliger sp.) is the main indicator of fish growth and health based on the results of morphometric studies that show variations in length and weight.

This study aims to analyze the influence of Love of Money, Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence Influence Students Perceptions of Accounting Professional Ethics. The objects of this study are students of the Accounting study program from Panca Budi Development University and the University of North Sumatra. This study uses a quantitative approach with an associative research type. The research population consists of students from the 2020 to 2022 intake with a total of 1,647 people, including 467 students from Panca Budi Development University and 1,180 students from the University of North Sumatra. The sample was determined using the Slovin formula, so that 94 respondents were obtained as research samples. The data used consists of primary and secondary data. Primary data was collected by distributing questionnaires to respondents, while secondary data was obtained from various sources such as reports, books, documents, and relevant scientific publications. Data analysis was carried out using SPSS software version 25. Analysis techniques include descriptive statistical analysis, validity and reliability tests, and classical assumption tests that include normality, multicollinearity, and heteroscedasticity. Furthermore, multiple linear regression analysis was conducted and hypothesis testing was carried out using the t-test and coefficient of determination (R²). The results of the study indicate that partially, the variables Love of Money, Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence have a positive and significant Influence Students Perceptions of Accounting Professional Ethics.

The purpose of this study is to examine the effect of green accounting, operational efficiency, and marketing effectiveness on financial performance in mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses a quantitative method based on annual financial report data and annual reports for 3 years (2021-2023) from Mining Companies listed on the Indonesia Stock Exchange (IDX). The research sample includes 83 companies with a total of 249 observation data for (3) periods. Data analysis was carried out using Eviews 12 software with the Multiple Regression Analysis method based on panel data with the Common Effect Model (CEM) method. The results of the study show that Green Accounting has a positive and significant effect on financial performance. Conversely, Operational Efficiency does not have a significant effect on financial performance, while Marketing Effectiveness has a positive and significant effect on financial performance.

The purpose of this research is to determine the influence of employee roles (Attitude, Attention and Action) on achieving customer loyalty at PT. North Sumatra Bank Medan Karya Sharia Branch Office. The influence of employee roles (Attitude, Attention and Action) has a positive effect on achieving customer loyalty at PT. North Sumatra Bank Medan Karya Sharia Branch Office. Quantitative research is research that uses data in the form of numbers. This shows that (Attitude, Attention and Action) have a positive effect on achieving customer loyalty at PT. North Sumatra Bank Medan Karya Sharia Branch Office. (Attitude, Attention and Action) has an influence of 98.4% on achieving customer loyalty at PT. North Sumatra Bank Medan Karya Sharia Branch Office. Meanwhile, 1.6% is influenced by other factors not included in the regression model. The significance of the variables (Attitude, Attention and Action) is 0.000, which is less than the significant value level used, namely 0.05. The attitude variable is 26.116, the value is above the research value, namely 1.984. The Attention variable is 7.708, the value is above the research value, namely 1.984. The Action variable is 8.256, the value is above the research value, namely 1.984.

This research aims to analyze the influence of Service Quality and Price on Customer Loyalty at Red Chilies Hotel Solo. The method used in this research is quantitative with data collected through questionnaires to hotel customers and processed using SPSS 26. The total number of respondents was 99 people. The data analysis techniques applied include validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, coefficient of determination, and F and T tests to determine the relationship between variables. The research results show that Service Quality (X1) and Price (X2)  have an effect on Customer Loyalty (Y), proven through a significant T test of more than 0.05 and a calculated r value that is greater than r table 1.661.