Publication Search

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 quality of financial reporting has become increasingly important in the digital era, particularly for manufacturing companies facing complex operational challenges. The implementation of accounting information systems (AIS) and human resource competency are critical factors that may influence financial reporting quality. This study aims to examine the effect of accounting information systems implementation and human resource competency on the financial reporting quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This quantitative study employed a survey design with primary and secondary data collection. The sample consisted of 150 manufacturing companies listed on IDX during 2020-2023, selected using purposive sampling. Data were collected through structured questionnaires distributed to finance managers and financial statement analysis. Multiple regression analysis was used to test the hypotheses. The findings indicate that accounting information systems implementation has a significant positive effect on financial reporting quality (β = 0.456, p < 0.01). Human resource competency also shows a significant positive effect on financial reporting quality (β = 0.387, p < 0.01). The simultaneous effect of both variables explains 68.7% of the variance in financial reporting quality (R² = 0.687, F = 165.42, p < 0.01). Both accounting information systems implementation and human resource competency significantly enhance financial reporting quality. Manufacturing companies should prioritize investing in advanced AIS technology and developing human resource competencies to improve their financial reporting quality.

Education is a learning process both through formal and informal activities whose aim is none other than individual self-development. As an effort to master various aspects, both cognitive, affective and psychomotor. Sharia economics in the current modernization context, especially in the concept of the Indonesian state, does not only focus on Muslims. Indonesia's multicultural society with various cultures, languages and religions is a very important market in the development of sharia economics. Likewise in educational institutions.  This research was conducted with the aim of observing the extent of the role of education in increasing Sharia Economic Awareness. The research methods used are observation and interviews. Observing and distributing questionnaires to be filled out by STAI Nurul Falah Airmolek students, especially the Sharia Economics Study Program and several other study program students.The results of this research show that students have a strong interest in sharia economics. They realize the importance of the understanding of Sharia Economics that they obtain to convey to society. However, it is a challenge for students because there are still many students who are not yet literate or aware of the presence of Sharia Banking. Social life and the environment are one of the factors that they consider that they don't really need banking services. Even though times have changed digitally. However, this is the reality that is happening today in the regional environment and is an effort for educators, practitioners and Sharia Banking itself to more aggressively build the interest of the academic community and academics in Sharia Banking.

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.

In the increasingly fierce business competition, understanding the factors that influence consumer buying interest is crucial. This study analyzes the effect of product quality and price on consumer purchase intention of Tofu Baxo Ibu Pudji in Pamularsih, Semarang City. Using a quantitative survey method, data was collected from 50 respondents through questionnaires. The results showed that product quality and price have a strong and positive relationship with consumer buying interest. The correlation test shows that product quality has a calculated r value of 0.68 and price of 0.62, both of which are greater than r table (0.2787), indicating a significant relationship. Partial regression test (t-test) shows that product quality (t count = 38.83) and price (t count = 6.96) have a significant effect on purchase intention (t table = 2.01063). The simultaneous test (F-test) shows that product quality and price together have a significant effect on buying interest with an F value of 26.1168 (F table = 3.200). The coefficient of determination (R2) shows that product quality and price explain 52.63% of the variation in consumer buying interest, while 47.37% is influenced by other factors. The results of this study provide insight for business owners in improving quality and pricing strategies to increase competitiveness and sales volume.

This study aims to analyze the influence of capital, digitalization skills, and financial management on the performance of culinary MSMEs in Bojonegoro Regency. The method used is quantitative. The research sample consisted of culinary MSMEs in Bojonegoro which were taken using random sampling techniques. Data were collected through a Likert scale-based questionnaire and analyzed using multiple linear regression with SPSS software. The results of the study show that capital, digitalization skills, and financial management have a significant positive effect on MSME performance, both partially and simultaneously. Adequate capital provides opportunities for business development, digitalization skills increase competitiveness through efficiency and market reach, while good financial management supports business stability and sustainability. These findings provide practical implications in the form of the need for training, facilitation of access to capital, and increasing financial literacy for MSME actors. This research also provides a basis for local governments to formulate policies that support the development of MSMEs in the digitalization era.

This study is titled "Analysis of the Level of Digital Marketing Literacy Using the Experiential Learning Method Among Hospitality Students at Politeknik Harapan Bersama." The objective of this research is to evaluate and understand the level of digital marketing literacy possessed by hospitality students at Politeknik Harapan Bersama across various aspects, including the use of information technology, digital communication, online collaboration, and data security. This study employs a quantitative approach using a survey method, with questionnaires distributed to 26 students. The findings indicate that most students have an excellent level of digital marketing literacy, with an average percentage of 84.78%. However, there are still areas that need improvement, such as understanding digital ethics and selecting valid information. These findings provide valuable insights for developing more effective training programs to enhance digital skills in Hospitality Study Program.

This research aims to determine the effect of salary, incentives and motivation on the performance of PT employees. Pan Pacific Jakarta Semarang Branch. The data used is primary data, namely data obtained through questionnaires distributed to PT employees. Pan Pacific Jakarta Semarang Branch The sampling used in this research was simple random sampling. The number of samples in this research was 62 employees from 162 populations by using the Slovin formula. Then the data collection method is through questionnaires and data analysis using SPSS which includes validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, F test, as well as hypothesis testing using the t test and R2. The research results are 1). Salary (X1) has a positive effect on employee performance (Y). This is proven by the calculated t value of 2.384 > t calculated 2.000 with a significance value of 0.020 < 0.05 (significant). 2). Incentives (X2) have no effect on employee performance (Y). This is proven by the calculated t value of 1.453 < t table 2.000 with a significance value of 0.152 > 0.05 (not significant). 3). The influence of motivation (X3) has a positive effect on employee performance (Y). This is proven by the calculated t value of 2.545 > t table 2.000 with a significance value of 0.014 < 0.05 (significant).

Indonesia, as a tropical country, faces a high risk from ultraviolet (UV) radiation that can damage skin and health. This study aims to evaluate the knowledge and behavior regarding sunscreen use among students of the Faculty of Tourism and Hospitality. The method used is a survey with questionnaires distributed to respondents. Results indicate that although students are aware of the importance of using sunscreen, the usage rate remains low, and many do not choose safe products. These findings highlight the need for increased knowledge about proper sunscreen selection and the dangers of UV exposure. The implications of this research emphasize the importance of further education on correct sunscreen use, as well as the necessity for outreach activities to raise awareness about skin protection from sun exposure. Thus, it is hoped that adolescents can better maintain their skin health and reduce the risk of diseases caused by excessive UV exposure.

The rise of digital media, particularly social media like Instagram, has transformed how beauty products are marketed and consumed. This research aims to investigate the influence of beauty tutorial video content on Instagram on the purchasing interest of cosmetic products among students in the Department of Beauty and Makeup Education at Universitas Negeri Padang. A quantitative methodology was employed, involving a sample of 31 respondents who completed a structured questionnaire. The findings revealed a significant positive correlation between the video content and purchase interest, indicating that engaging tutorial content effectively drives students' interest in buying cosmetic products. This study contributes to understanding the impact of social media marketing on consumer behavior in the beauty industry and suggests that brands leverage such platforms to enhance consumer engagement and sales. The implication of this research is to assess the extent to which beauty tutorial content on Instagram influences the purchasing interest in facial cosmetics among students in the Department of Beauty and Makeup Education at Universitas Negeri Padang. Therefore, it aims to provide insight into how significantly beauty tutorial content on Instagram affects the purchasing interest in facial cosmetics among students in the Department of Beauty and Makeup Education at Universitas Negeri Padang.

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.    

The research background was the pre-survey results which showed that the employees performance at Pintu Air Credit Union of Maumere Branch had not been optimal. This study aimed to (1) determine the description of employee performance, workload, and quality work of life and (2) to determine the influence of workload, and quality work of life on employee performance both partially and simultaneously. The population in this study was employees Pintu Air Credit Union of Maumere Branch, totaling 30 people. Data were collected through questionnaires and analyzed using descriptive methods and inferential statistics i.e. multiple linear regression. Hypothesis testing was done through F test and t-test. The descriptive analysis revealed the variables of employee performance, workload, and quality of work life were in the good category. The statistical results of the t-test showed that partially, the Workload variable had a significant negative influence on employee performance while the Quality of Work Life had a significant positive infuence on employee performance. The statistical results of the F test showed that simultaneously, the variables of Workload and Quality of Work Life had a significant influence on employee perfomance. The results of the determination analysis showed that the two independent variables in this study were able to explain the fluctuation of employee performance at the Pintu Air Credit Union of Maumere Branch by 17.567%.

The purpose of this study is to examine the effect of service quality and relationship quality on consumer satisfaction that has an impact on consumers with their loyalty, especially in the distribution of meat reefer containers by PT Indogal Trading. The main problems identified are low loyalty and consumer satisfaction, on service issues such as late delivery, temperature fluctuations, and less than optimal complaint management. The study population consisted of 105 consumers of PT Indogal Trading in 2023 representing 50 companies, with a sample of 83 respondents using the simple random sampling method. Data collection by analyzing and collecting questionnaires with SMART PLS. The results of the study stated that service quality and relationship quality have a significant influence on consumer satisfaction and loyalty. In addition, consumer mediation of their satisfaction is specifically the influence of service quality and relationship quality on consumer loyalty. In conclusion, increasing service quality and relationships can significantly increase consumer satisfaction and loyalty. Managerial suggestions provided include increasing service consistency, better temperature management, and increasing responsiveness to consumer complaints to strengthen consumer loyalty.

MSMEs are micro, small and medium business units owned by individuals with simple assets and technology. MSMEs are the largest sector that provides benefits to Indonesia. MSMEs have improved the Indonesian economy by acting as one of the absorbers of labor, contributing to exports and trade. This study aims to measure the impact of the use of social media, product innovation on increasing the income of Seblak MSMEs in Bojonegoro Regency. Data collection uses a quantitative approach. Sampling uses the Simple random sampling technique. Data collection in this study used questionnaires distributed to seblak MSME actors in Bojonegoro Regency. The results of the study showed that social media did not affect the increase in income of Seblak MSMEs in Bojonegoro Regency. Product innovation has an effect on increasing the income of Seblak MSMEs in Bojonegoro Regency.

This research aims to (1) describe employee performance, leadership style, and work ethic; (2) analyze the influence of Leadership Style ad Work Ethics on employee performance either partially or simultaneously. The population in this study were Suru Pudi Koting Credit Union's employees, totaling 30 people. Due to limited population, this research was conducted through census or saturated sampling. Data were collected through questionnaires and analyzed using descriptive methods and inferential statistics, namely multiple linear regression. Hypothesis testing is done through the F test and t test. The descriptive analysis showed that the variables of employee performance, leadership style, and work ethic were categorized as good. The results of the t-test statistics showed that partially, the leadership style and work ethic had a positive and significant influence on employee performance. The results of the F test statistics revealed that simultaneously, all independent variables had a significant influence on employee performance. The results of the determination analysis showed that the two independent variables in this study were able to explain the fluctuation of employee performance of the Suru Pudi Koting Credit Union as many as 912.7%.

This research aims to: (1) determine the description of employee performance, work environment and organizational culture; (2) analyze the influence of the work environment and work experience on employee performance both partially and simultaneously. The population in this study were employees at UPTD. Habibola Community Health Center, numbering 30 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 employee performance variables, work environment and organizational culture are categorized as good. The statistical results of the t test show that partially the Work Environment and Organizational Culture variables have a positive and significant effect on employee performance. The statistical results of the F test show that simultaneously the Work Environment and Organizational Culture 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 of employee performance at UPTD. Habibola Community Health Center was 31.5%.

The background of this employee's performance of Perumda Wair Pu'an Water Supply Sikka Regency has not been maximized. This research aims to (1) determine the description of employee performance, work motivation, and job satisfaction; (2) analyze the influence of work motivation and job statistics on employee performance both partially and simultaneously. The population in this research were employees of Perumda Wair Pu'an Water Supply Sikka Regency, totaling 50 people. This research was carried out through a census or saturated sampling due to limited population. Data were collected through questionnaires and analyzed using descriptive methods and inferential statistics, namely multiple linear regression. Hypothesis testing was done through the F-test and t-test. The descriptive analysis results showed that the variables of employee. Performance, work motivation, and job satisfaction were categorized as good enough. The statistical results of the F test showed that simultaneously the variables Work Motivation and Job Satisfaction had a significant influence on employee performance. The results of the t-test statistic showed that partially the variables of work motivation and job satisfaction had a significant influence on employee performance. The results of the Determination analysis showed that the two independent variables in this research can explain the fluctuation of employee performance by 30.5%.

This research is grounded on the issue of employee performance seen from quality aspects of employees at the Public Works and Spatial Planning Office of Sikka Regency has not been maximized. This research aimed to: (1) determine the description of employee performance, human resource empowerment, and competence (2) analyze the influence of human resource empowerment and competency on employee performance either partially or simultaneously. The population in this research was 56 employees of the Public Works and Spatial Planning Office of Sikka Regency. Due to limited population, this research was conducted through census or saturated sampling. Data were collected through questionnaires and analyzed using descriptive methods and inferential statistics, namely multiple linear regression. Hypothesis testing was done through the F-test and t-test. The results of descriptive statistical analysis showed that the response perception and employee performance variables, human resources empowerment, and competency were categorized as good. The results of the t-test showed that partially the human resource empowerment variable had a positive and significant influence on employee performance. The results of the F test showed that the variables of human resource empowerment and competency simultaneously significantly affected employee performance. The results of the determination analysis showed that the two independent variables in this research were able to explain the fluctuation of employee performance at the Public Works and Spatial Planning Office of Sikka Regency by 31.2% .  

One of the museums found in Bali is Subak museum in Tabanan Regency. The establishment of this Museum aims to preserve the traditional institution called Subak as a noble national cultural heritage, and to introduce to the younger generation and foreign tourists about the unique traditional irrigation system in Bali. Lack of supporting facilities in delivering information, making tourists who visit Subak Museum have minimal information. The solution needed in Subak museum is an Android-based E-Tourism application that is supported by Qr-Code technology so as to provide an interesting presentation of data. In making this application using the development of the Waterfall method and designed using the Unified Modeling Language (UML) with the Java programming language for Android and PHP for web services, and MySQL as a database. So that produced an android-based system in Subak museum Tabanan Regency. Based on the results of the tests carried out it can be concluded that the black box testing system functions have been running according to the planning. Then the result of the testing of users using questionnaires generated Application Benefits scores 90.8%, Ease of 86.93%, Interface 82% and Content 90.2%. 

This research was conducted to determine the effect of transformational leadership and the physical work environment on the performance of PNPN employees with motivation as an intervening variable in land offices throughout West Priangan (Cianjur Regency, Sukabumi Regency and Sukabumi City). It is hoped that this research can provide input for institutions in improving the quality and quantity of Transformational Leadership, Physical Work Environment and Motivation, in order to improve employee performance. In this research, sampling was used using Simple Random Sampling by distributing questionnaires to 113 ASN employees at the West Priangan Land Office in 2024. Data from the questionnaire were analyzed using SPSS Version 27 and Lisrel 8.80 software. The results of this research state that Transformational Leadership influences Employee Performance, the Physical Work Environment influences Employee Performance, Motivation influences Employee Performance, Motivation is able to mediate the influence of Transformational Leadership on Employee Performance, as well as the Physical Work Environment, Motivation can still mediate its influence on Employee Performance.