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Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

The aim of this research is to: 1) determine an influence of entrepreneurial learning on the entrepreneurial interest of students in the UNS Office Administration Education study program; 2) determine an influence of the social environment on the entrepreneurial interest of students in the UNS Office Administration Education study program; and 3) determine an influence of entrepreneurial learning and the social environment together on the entrepreneurial interest of UNS Office Administration Education students. This research uses a quantitative approach with correlational methods. The population in this research is all students from the 2019 and 2020 Office Administration Education Study Program, totaling 113 students. This research uses a proportional stratified random sampling technique for sampling. The data analysis in this research uses multiple linear regression analysis techniques with the help of the IBM SPSS 24.0 program. The research results show that: 1) there is a positive influence of entrepreneurial learning on interest in entrepreneurship as evidenced by the calculated t value (1.712) > t table (1.658). 2) there is a positive influence of the social environment on interest in entrepreneurship as evidenced by the calculated t value (2.099) > t table (1.658). 3) there is a positive influence of entrepreneurial learning and the social environment together on interest in entrepreneurship as evidenced by the value of Fcount (6.287) > Ftable (3.08). The research results also show that entrepreneurial learning and the social environment together can influence interest in entrepreneurship by 10.3%, while the other 89.7% is influenced by other variables. Therefore, the overall results of this data analysis support the existing hypothesis.  

Roads play a crucial role in economic development, especially for Micro, Small, and Medium Enterprises (MSMEs). In North Sumatra, the rapid development of toll roads has significantly impacted the accessibility and efficiency of goods and services distribution. This study aims to analyze the influence of toll road development on the growth of MSMEs in the region. Utilizing statistical data and case studies, this research demonstrates that infrastructure improvements contribute to local economic growth and enhance the competitiveness of MSMEs.

The background of this research is the low level of employee performance in the Civil Service Police Unit and the Sikka Regency Fire Department. This research aims to: (1) determine the description of employee performance, leadership and work loyalty; (2) analyze the influence of Leadership and Work Loyalty on employee performance both partially and simultaneously. The population in this study were employees of the Sikka Regency Civil Service Police Unit and Fire Department, totaling 94 people. Because the population is limited, this research was conducted by census or saturated sampling. Data was collected through questionnaires and analyzed using descriptive methods and inferential statistics, namely multiple linear regression. Hypothesis testing is carried out through the F test and t test. The results of the descriptive analysis show that the background to the employee performance variable is in good criteria, the Leadership variable is in good criteria, then the Work Loyalty variable is in good criteria. The statistical results of the t test show that partially the Leadership variable has a positive and significant effect on employee performance. Furthermore, the Work Loyalty variable has a positive and significant effect on employee performance. The statistical results of the F test show that simultaneously the Leadership and Work Loyalty variables have a significant effect on employee performance. The results of the determination analysis show that the two independent variables in this study are able to explain variations in the ups and downs in performance of employees at the Civil Service Police Unit and the Sikka Regency Fire Department by 31%.

This research aims to determine the influence of audio-visual media based on animated videos in learning the skills of retelling fictional stories for class IV students at SDN 306 Pasamai District. Belopa. The type of research used is pre-experimental design, including quantitative research. The location of this research was carried out at SDN 306 Pasamai, Belopa District, with a total of 31 students. There are two variables in this research, namely the independent variable which is the cause of the emergence or change in the dependent variable. Meanwhile, the dependent variable is influenced by the data because there are independent variables or variables. The instruments used in this research were learning outcomes tests and observation sheets. The data collection techniques used by researchers were interviews, observation, tests and documentation, as well as storytelling tests. The data analysis technique used is descriptive analysis technique. Based on these results, it can be concluded that audio-visual media based on animated videos has an influence on the skills of retelling fictional stories of class IV students at SDN 306 Pasamai.

Background The World Health Organization (WHO) estimates that the number of fever cases in children reaches 62%. Management of fever can be in the form of non-pharmacological therapy. One non-pharmacological therapy for fever is to apply a compress using aloe vera. Aloe vera contains lignin and saponin which can vasodilate the skin and reduce body temperature. The aim of this research is to determine the effect of information and actions on giving aloe vera compresses on reducing body temperature in children with fever at the Nassau Kec.Nassau Kab.Toba Tahun 2024. This research is a type of quantitative research with a quasi-experimental research design with a pre-test and post-test design without control with subjects of 30 children aged 3 – 6 years who had a fever at the nassau public health center,nasaau district,toba regency in 2024. Community Health Center. The sampling technique in this research is total sampling, namely a sampling technique when all members of the population are used as samples. The intervention carried out was applying compressaloe vera to the forehead for 15 minutes. Temperature measurement using a digital thermometer. The data analysis used is univariate and bivariate analysis. The test used is the non-parametric Wilcoxon test. The results of this research, namely the results of statistical tests using the Wilcoxon test stated that giving aloe vera compresses had an effect on changes in body temperature in fever sufferers with a p value = 0.002 (α < 0.005) with a temperature decrease of 0.486 ºC. The conclusion of this study is that there is a significant influence on the results of measuring body temperature before and after giving aloe vera compresses to children who have fever at  the nassau public health center,nasaau district,toba regency in 2024.

One of the indicators based on the Sustainable Development Goals (SDGs 2030) is to support welfare and ensure a healthy life for all at all ages with the most important point being to reduce maternal mortality to less than 70 per 100,000 live births and prevent neonatal and toddler mortality rates of at least 12 per 1000 live births and 25 per 1000 live births in toddlers. A study was conducted to determine the effect of giving red guava juice on changes in hemoglobin levels in pregnant women in the third trimester at PMB Debby Deliserdang in 2022. In this study, the sample used was all pregnant women in the third trimester in March to May 2022, totaling 12 people. The study showed that in the intervention group before giving red guava juice, the majority had moderate anemia with a frequency of 8 respondents (66.7%) and a minority were normal with a frequency of 1 respondent (8.3%). Meanwhile, after giving red guava juice, the majority were normal with a frequency of 7 respondents (53.8%) and a minority of moderate anemia as much as 1 respondent (8.3%). The results of the analysis test in this study using Mann Whithney showed a P-Value of 0.022 (P <0.05), namely that there is an effect of giving red guava juice on increasing hemoglobin in pregnant women in the second trimester. Pregnant women, especially pregnant women who experience anemia, are expected to routinely consume red guava juice because if consumed properly, red guava juice has many benefits, especially for pregnant women so that it can meet the nutritional needs required by the body and can maximize iron absorption.

This research analyzes the influence of testimonials on purchasing decisions at the Tiktok Shop using qualitative methods through interviews with 30 respondents. It can be concluded that testimonials play an important role in influencing purchasing decisions. Respondents tend to choose testimonials that are informative, descriptive and do not give the impression of exaggerating, the time spent also influences purchasing decisions. The results of this research confirm that authentic and genuine testimonials can be used as an effective marketing tool to attract attention and increase buyers' trust in a product.    

Background: Mental disorders are a syndrome of behavioral patterns or disorders that occur in the brain which are characterized by disturbed behavior, thought processes, emotions and perceptions. Violent behavior is an angry reaction that is expressed by making threats, injuring other people, or destroying the environment. One of the nursing actions that patients can take to control anger is progressive muscle relaxation. To determine the effect of progressive muscle relaxation on the ability to control anger in patients at risk of violent behavior at the Rumah Sakit Jiwa Provinsi Bali. Methods: Pre-Experimental research design One Group Pre-Test & Post-Test with Paired T-Test conducted at the Rumah Sakit Jiwa Provinsi Bali. Data collection used a questionnaire sheet with a Purposive Sampling technique with a sample size of 37 people. Results: The results of this research showed that the average value before the intervention was given was that the value of the ability to control anger was a Pre Test p-value of 48.6% and a Post Test p-value of 54.1% so that the p-value obtained was > 0.05 with a p-value of 0.000, this value is less than < 0.05. Conclusion: There is a significant influence on the provision of progressive muscle relaxation movement interventions on the ability to control anger in patients at risk of violent behavior at the Bali Provincial Mental Hospital.

Penelitian ini mengkaji pengaruh bias perilaku keuangan (behavioral finance) pelaku UMKM Agribisnis di provinsi Bali dalam membuat keputusan keuangan baik keputusan pembiayaan, investasi dan kebijakan distribusi laba. Penelitian ini menggunakan rancangan penelitian kuantitatif, yang berlandaskan pada paradigma positivisme. Penelitian ini dilakukan terlebih dahulu dengan menggunakan wawancara mendalam (indepth interview) sejak melakukan survey awal dan melakukan penyebaran kuesioner kepada para responden dan selanjutnya melakukan perhitungan tiga rasio keuangan untuk menilai kualitas keputusan keuangan. Selanjutnya dilakukan analisis kuantitatif berdasarkan analisis multivariate menggunakan model persamaan struktural atau SEM (structural equation modeling) berbasis Partial Least Square (PLS). Responden yang dipilih dalam penelitian adalah berasal dari UMKM Agribisnis yang mendapatkan pembiayaan dari sektorperbankansebanyak 112 UMKM Agribisnis. Hasil penelitian menunjukan bahwa behavioral finance berpengaruh negatif dan signifikan terhadap keputusan keuangan perusahaan dinyatakan negatif dan signifikan. Dapat disimpulkan bahwa peningkatan Behavioral Finance yang diukur dengan Overconfidence, Repsentativeness, Herding, Anchoring, Cognitive Dissonance, Regret Aversion, Gambler’s Fallace, Mental Accounting, Hindsight dapat menurunkan kualitas keputusan keuangan yang diukur dengan rasio hutang terhadap aset, rasio struktur modal dan retention ratio.

 This study examines the influence of local culture on religious practices in Sukamulya Village, Lembang, focusing on the use of ritual offerings during the first suhoor of Ramadan. Using a qualitative descriptive approach, data was collected through in-depth interviews with three key informants and direct observation of community practices. The findings reveal a complex interplay between local culture and religious practices, highlighting the need for community education to maintain Islamic principles while respecting cultural heritage. The study suggests that further research is needed to better understand the dynamics of cultural and religious acculturation in Indonesia.

Midwives are one of the health workers in reducing maternal and infant mortality rates by providing continuous midwifery services, promotion through partnerships and empowering communities with other health workers. The sample in this study was 24 pregnant women in the second and third trimesters consisting of 12 respondents for the control group and 12 respondents for the intervention group. The time of the study was May to June at the Negri Lama Health Center in 2022. The time of the study was May to June at the Negri Lama Health Center in 2022. The results of the bivariate analysis test using Mann Whitney showed a P-Value of 0.022 (P <0.05) so Ho was rejected, which means that there is a significant effect of giving dates on increasing hemoglobin in pregnant women in the second trimester. Pregnant women, especially pregnant women who experience anemia, are expected to routinely consume iron tablets and dates because if consumed properly, dates have many benefits, especially for pregnant women and dates do not have side effects on the fetus or mother so that they can meet the nutritional needs required by the body and can maximize iron absorption.

This study aims to analyze the influence of knowledge and motivation on accounting students' interest in choosing a career in taxation. The case study was conducted on students of the Accounting Study Program, Dua Saudara Bitung College of Business and Management and Petra Bitung College of Economics. The low interest of students in pursuing a career in taxation is often caused by a lack of knowledge about taxation and existing job opportunities. This study uses a quantitative approach with a survey method through a questionnaire. The results of this study are that Tax Knowledge (X1) has a significant and positive influence on Career Interest in Taxation (Y). This can be seen from the calculated t value of 4.157 which is greater than the t table (1.66543) and a very small significance value (0.000 0.05). Motivation (X2) has a significant and positive influence on Career Interest in Taxation (Y). The t-value for motivation is 3.059, which is greater than the t-table (1.66543), with a significance value of 0.003 0.05. It is concluded that both Tax Knowledge (X1) and Motivation (X2) have a significant influence on Career Interest in Taxation (Y) at the Bitung Dua Sudara Business and Management College and the Bitung Petra College of Economics. This shows that to increase career interest in taxation, it is important to develop knowledge and motivation related to the field. These two variables positively influence an individual's desire to pursue a career in the taxation profession.

According to World Health Organization data in 2015, maternal deaths were 216 per 100,000 live births due to complications during pregnancy and childbirth. While in developing countries the maternal mortality rate jumped 20 times higher than in developed countries, reaching 239 per 100,000 live births. Keywords: Husband's support, Mother's attitude, Infant immunization. The time of the study was April to July at the Negeri Lama Health Center in 2022. The sample in this study who were planning to give birth in the month (TTP) at the time of the study from May to June 2022 at the Negeri Lama Health Center were 15 pregnant women in the control group and 15 pregnant women in the intervention group. After the normality test was carried out and the results were normally distributed, a paired t-test could be carried out. The results of the t-test, namely the results of the paired test-test showed p = 0.011 (p <0.05) and t count = 11,768> from t table = 9,200 which proves that there is an effect of giving deep back massage on the level of labor pain in mothers who are giving birth to reduce labor pain.

This study aims to analyze the effect of return on asset (ROA), current ratio (CR), and company size on the value of companies in the metal and similar industrial sub-sector listed on the Indonesia Stock Exchange during the 2021-2022 period. The research was motivated by the need to understand how financial indicators and company characteristics influence the overall market value of companies in this particular industry. The hypothesis of the study was formulated based on theoretical frameworks and previous empirical research findings. To conduct this study, a purposive sampling method was employed, which involved selecting companies based on certain predetermined criteria. A total of 58 companies from the metal and related sectors were included in the sample. Data for the study was gathered from annual financial reports and analyzed using multiple linear regression techniques to test the proposed hypotheses.The results indicate that company size does not have a significant effect on the company value, suggesting that factors such as financial performance may be more crucial in determining value than the size of the company itself. However, the study found that both return on assets (ROA) and current ratio (CR) have a significant positive impact on company value. These findings emphasize the importance of efficient asset management and liquidity in increasing a company’s market value. This study contributes to a deeper understanding of the financial factors that influence the value of companies in the metal and industrial sectors and provides insights for investors and management.

Locus of control is an individual's perception of who determines his fate, which perception greatly influences the auditor, Locus of control leads to individuals influencing good and bad events in their lives, Accountants are individuals who pursue work in the field of accounting and accountants will be in the spotlight for the public if there is fraud or violations related to finance. An accountant must have ethical behavior to avoid financial fraud, this ethical behavior is important since the accountant was still a student. Accountant ethics have become a very interesting issue, this issue has developed along with the occurrence of several ethical violations that have occurred both by public accountants, internal accountants and government accountants, therefore ethical rules are important things that must be obeyed. Not a few financial scandals that occur are caused by ethical violations by accountants which ultimately lead to a decline in public trust in the accounting profession. This study aims to determine the effect of locus of control, love of money and emotional intelligence on students' ethical perceptions of the accounting profession. This type of research is quantitative descriptive research. The population of this study was students of the Accounting Study Program, Faculty of Economics and Business, University of 17 August 1945 Semarang, class of 2018 and 2019, totaling 102 students. The sampling technique used saturated or census sampling. Data were collected by distributing questionnaires via Google Form as many as 102 and 80 returned so that the response rate was 78.43 percent. The data analysis technique used was multiple linear regression analysis technique. The results showed that locus of control had a positive and significant effect on students' ethical perceptions of the accounting profession, while love of money and emotional intelligence had a negative and significant effect on students' ethical perceptions of the accounting profession.    

This study aims to determine and examine the influence of organizational behavior factors on the implementation of the regional financial accounting system. This type of research is descriptive and quantitative research. The population in this study was the total number of employees divided into several divisions with a total of 51 employees. The sampling technique used was to use saturated sampling with the number of samples used was as many as 41 respondents taken based on questionnaires that returned. Data collection was carried out using questionnaires measured with Likert scales. The analysis methods used are Multiple Linear Regression Analysis, T Hypothesis Test, F Hypothesis Test and Coefficient of Determination. The results of this study show that superior support and training do not affect the implementation of the regional financial accounting system while the clarity of objectives has a positive effect on the implementation of the regional financial accounting system. 

Understanding the impact of digital technology on Micro, Small and Medium Enterprises (UMKM) in Makassar City is the aim of the research. The descriptive qualitative method used in this research is collecting data through observation, interviews and documentation. Research shows that this has a significant positive impact on the profits of UMKM in Makassar City from Digitalization. On the other hand, one of the factors that hinders UMKM actors in terms of the effectiveness of digitalization is the ability to utilize technological media as an indicator of digital economic performance.

This research aims to determine the effect of Profitability and Leverage on Company Value in the Food and Beverage Industry listed on the Indonesian Stock Exchange in the Pre and Post Covid 19 Period. This research uses quantitative methods, with secondary data obtained from the annual financial reports of the food and beverage industry listed on the Indonesia Stock Exchange for the 2018-2022 period. The population and sample in this research are the top 5 food and beverage industry companies listed on the Indonesia Stock Exchange during the 2018 - 2022 period. The sampling technique used the purposive sampling method. The analysis methods are descriptive statistics, classical assumption testing, multiple linear regression testing and hypothesis testing. The research results show that the Profitability and Leverage variables do not have a partial positive effect on Company Value. Meanwhile, the Profitability and Leverage variables do not have a positive effect on Company Value simultaneously.

This study aims to determine 1) the effect of implementing green accounting on the company's financial performance, 2) the effect of corporate social responsibility on the company's financial performance, and 3) the effect of implementing green accounting and corporate social responsibility on the financial performance of mining companies listed on the Indonesia Stock Exchange in 2020-2022. The method in this study uses a quantitative method. The data sources used in this study are secondary data types and the sampling technique uses the purposive sampling method by obtaining 10 companies out of 63 companies with a total of 30 annual reports listed on the Indonesia Stock Exchange in 2020-2022 which will be the object. Data analysis used in this study is descriptive statistical analysis, classical assumption tests, and simple regression tests. The results of this study indicate that the implementation of green accounting has a positive and significant effect on the company's financial performance, corporate social responsibility has a positive and significant effect on the company's financial performance and the implementation of green accounting and corporate social responsibility also simultaneously has a positive and significant effect on the company's financial performance