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This study aims to analyze the effect of audit tenure on audit quality at PT Wijaya Karya (Persero) Tbk, which is listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach with a causal associative research method. The data used are secondary data obtained from the company’s annual reports and financial statements. Data collection was conducted through documentation, while sample selection used purposive sampling. The data analysis method applied was simple linear regression to examine the effect of audit tenure on audit quality. The results indicate that audit tenure has a significant effect on audit quality, suggesting that the length of the relationship between the auditor and the client has implications for the quality of audit outcomes. These findings are expected to contribute to the development of accounting literature and serve as a consideration for regulators and companies in determining auditor engagement policies to maintain audit quality.

This study aims to analyze and compare the price responsiveness of broiler chicken meat and native chicken meat in relation to household consumption patterns in Tarogong Kidul District, Garut Regency. A quantitative approach was employed using simple linear regression analysis based on primary data obtained through observations and interviews conducted in traditional markets. The analysis examines the extent to which price changes influence the demand for both commodities. The results indicate that broiler chicken shows a very strong relationship between price and demand, reflected in an R² value of 0.963. Statistical testing further demonstrates that price has a significant effect on broiler chicken demand (0.018 < 0.05), indicating that its demand is elastic and highly sensitive to price fluctuations. In contrast, native chicken shows an R² value of 0.698 and an insignificant price effect on demand (0.164 > 0.05), suggesting inelastic demand that remains relatively stable despite price changes. These findings reveal that consumers adjust their broiler purchase quantities more quickly in response to price changes, whereas native chicken consumption is more strongly influenced by taste preferences and habitual factors. The study concludes that there is a clear difference in price sensitivity between the two types of chicken. The implications of this research include the need for government price stabilization policies for broiler chicken to maintain household affordability, as well as quality improvement and marketing strategies for native chicken producers to strengthen competitiveness amid changing consumer demand.

The Effect of Facilities on Customer Satisfaction at Pondok Parsotoan Sidojadi 2, Panyabungan, Mandailing Natal Regency.”This study examines the effect of facilities on customer satisfaction at Pondok Parsotoan Sidojadi 2, Panyabungan. Facilities include infrastructure, amenities, and conveniences that support business operations, while customer satisfaction refers to the feelings of pleasure or disappointment experienced by customers based on the comparison between their expectations and actual experiences with products or services. The research problems involve inadequate facilities, such as the absence of Wi-Fi and a children’s playground, a small prayer room, limited parking space, narrow stairs, and less aesthetic décor, which reduce customer satisfaction. This study uses a quantitative method with data collected through observation and questionnaires from 96 respondents. Data analysis was conducted using SPSS 25.0, including validity, reliability, normality, heteroscedasticity, simple linear regression, t-test, determination test, and correlation analysis. The t-test results show thitung = 28.981 > ttable = 1.661, indicating that facilities have a positive and significant effect on customer satisfaction. The R Square value of 0.899 (89.9%) and R of 0.948 demonstrate a very strong relationship.  

Organizational culture plays a very important role in determining the level of educational productivity, especially in Islamic educational institutions which have distinctive characteristics in fostering students. This study aims to determine the effect of organizational culture consisting of the SAKTI values (Salafi, Active, Creative, Taqwa, and Innovative) on educational productivity at MI Ma’arif NU Hidayatul Mubtadiin Padangasri Mojokerto. The SAKTI values are believed to create a conducive, harmonious, and motivating work environment, so that educators can work optimally in supporting the achievement of educational goals. This research employs a quantitative approach with a descriptive method. Data were collected through the distribution of questionnaires to all 32 teaching and educational staff as research respondents. Data analysis was carried out using simple linear regression with the help of the SPSS application to determine the extent of the influence of organizational culture on educational productivity. The results of the study show that the SAKTI organizational culture has a significant influence on educational productivity. This is indicated by the value of the coefficient of determination (R²) of 0.650, which means that 65% of the variation in educational productivity can be explained by organizational culture. Meanwhile, the significance value of 0.000 (p < 0.05) and the t-count of 10.211, which is greater than the t-table of 2.042, indicate that the null hypothesis (H₀) is rejected and the alternative hypothesis (Hₐ) is accepted. These findings confirm that the higher the implementation of organizational culture with SAKTI values in madrasah, the higher the level of educational productivity achieved. Therefore, Islamic educational institutions need to continuously instill, internalize, and strengthen organizational culture based on SAKTI values in order to improve the quality of educators and encourage the creation of more effective, efficient, and competitive education.

The purpose of this study was to determine how much academic supervision at SMP Negeri 2 Sangatta Utara improves teacher performance. This study, which used a quantitative methodology and a straightforward linear regression analytic method, included all 41 of the school's teachers. Direct observation, the distribution of questionnaires, and documentation were used to gather data. The SPSS program was used to first assess the validity and reliability of each instrument. Descriptive statistics, linear regression testing to determine the association between variables, and normality and linearity tests were all part of the data analysis. With a significance value of 0.000 and a t-value of 4.299 that was higher than the t table of 2.021, the study's findings demonstrated a statistically significant association between academic supervision and the caliber of teacher performance. Furthermore, the use of academic supervision accounts for 51.1% of the difference in teacher performance, with other factors not included in this study influencing the remaining 48.9%. These results suggest that while academic supervision is a significant component in raising the caliber of teacher work, other outside variables still require consideration in order to achieve the best possible outcomes during the teaching process.

Thesis Program Study Management STIM-LPI Makassar ( Supervised by Dr. Andi Nuryadin, S.E., M.Si. and Dr. Andi Hendra Syam, S.E., M.Si.). This line of research aims to determine the effect of work environment on teacher performance at SMK Negeri 3 Takalar. The method used in this line of research is Quantitative method with number of respondents 56 Teachers which made as sample with descriptive method with quantitative approach, where Data collection technique used questionnaires. The analysis  used  in the research line is  simple linear regression  test.  The results of  testing on a persial basis  variable  work environment  on  teacher performance  there is a  significant influence  on  teacher performance  which  is proven  based on the  results of persial  test  with  significant value 0.006  < 0.05.