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Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some auditors sometimes do not carry out their duties in accordance with the professional code of ethics when facing technical situations. So until now, there are still cases related to audit costs and time budget pressures which may affect the quality of audits made by auditors. This case study aims to examine the impact of audit fees and time budget pressure on audit quality. This research involved all auditors who work at Public Accounting Firms in Semarang, with 35 auditors as samples selected using the convenience sampling method. Multiple linear regression analysis is used as an analytical tool, and the research results show empirically that audit fees and time budget pressure have a significant influence on audit quality.

This study aims to determine the impact of implementing Augmented Reality (AR) features on mobile shopping applications on purchasing decisions of Generation Z consumers, especially first-time buyers. The research method uses a quantitative approach, the study involved 385 Generation Z respondents (aged 18-25 years) who were using AR features for shopping for the first time. The results of multiple linear regression analysis show that AR Visual Quality (X1), AR Interactivity (X2) and AR Ease of Use (X3) have a significant positive effect on Purchasing Decisions (p <0.000). The study revealed that 78.5% of AR features influence Generation Z in deciding to purchase on mobile shopping applications. In this case, it can be concluded that the presence of AR features can reduce Gen Z's hesitation in deciding to purchase for first-time buyers. Key factors influencing purchasing decisions include AR visualization quality, ease of use, and feature interactivity.

This study explores the application of machine learning to predict students' GPA based on behavioral and time-related factors, including study hours, extracurricular activities, sleep, social interactions, and physical activity. Seven regression algorithms were employed to evaluate predictive accuracy using metrics such as MAE, RMSE, and R2 Among these, Regularized Linear Regression demonstrated the highest accuracy and interpretability, highlighting its suitability for this dataset. The findings emphasize the potential of machine learning in identifying key predictors of academic performance and offer practical applications for personalized academic advising and time management. This research provides a data-driven framework to support students and educators in optimizing learning outcomes.

Bagelen bread is a processed dry bread product, processed by re-baking the finished bread to become dry bread. This study aims to determine the right  formulation of canna  starch substitution  for wheat flour in making bagelen dry bread, and to examine the effect of canna starch substitution on the physical properties, chemical properties and sensory properties of bagelen. The study was conducted at the Laboratory of Food and Agricultural Product Processing, Faculty of Agricultural Technology, University of 17 August 1945 Semarang. The research design used a completely randomized design (CRD) with 4 treatments and each treatment was repeated 3 times. Data were analyzed using Anova (Analysis of Variance) at a 95% confidence level. If significantly different, Duncan's Multiple Range Test (DMRT) will be carried out. The results of the analysis of physical hardness properties showed significant differences and the results of the color analysis (L a * b *) showed no significant differences. The results of the chemical properties analysis showed that there was no significant difference in water, ash and fat content, but there was a significant difference in protein and carbohydrate content in bagelen bread. The protein content of bagelen bread will decrease in line with the increasing portion of ganyong starch. Meanwhile, carbohydrate levels will increase as the number of canna starch substitutes increases. The results of the sensory properties analysis of color, aroma, taste and texture of bagelen bread showed significant differences. Substitution of canna starch up to 40% did not affect the level of preference for the attributes of taste, color, and aroma of bagelen bread, but the texture of the substitution with canna starch was less preferred.

Entering adolescence in general is the age where a child is in a very pleasant position because this age is closely related to puberty, where a child begins to have their own idols and hobbies, this causes a child to often be in a superior position to his age friends and others. Children at this age are more likely to imitate their idols and easily follow current developments. From this we can examine the need for mentoring teenage children so that they do not easily fall or be eroded by developments over time, because this has many positive and negative influences. From this, researchers were moved to make a dedication because many teenage children lack parental supervision and are influenced by negative things, so it is more or less necessary to provide Islamic studies so that it becomes the basis for teenagers to act and behave in society. Community service is carried out by researchers using qualitative methods based on field observations and direct interviews in the Wanatirta area in order to produce appropriate results that can be used as guidelines and references for the wider community and are useful. Some of the main results that researchers can conclude include: the importance of moral education, morals, the role of family, society, spiritual and religious education, self-control, emotional management and critical education, creativity and balanced character development between the worldly and the everyday. So that practice in the field is very in line with the desired expectations.

SMT (Surface Mount Technology) is an automatic technology used in the installation of electronic components on a PCB (Printed Circuit Board). There are 3 stages in the manufacture of PCB boards with SMD components, namely Solder Paste, Chip Mounter Machine and Reflow Oven. Chip Mounter Machine is equipment used in the installation of SMD components on a PCB board or can be called a Pick and Place machine. This Chip Mounter Machine is an important piece of equipment in the SMT line, because this machine is the axis in the production of PCB board modules. Therefore, maintenance is carried out to maintain this Chip Mounter Machine so that it can continue to be used. The maintenance carried out is preventive maintenance or preventive maintenance, which aims to prevent unexpected damage to the machine and determine the conditions that cause damage to the machine when the machine is operating. Preventive maintenance carried out includes inspection, cleaning and repair of equipment that is carried out in a planned manner within a certain period of time.

This study aims to determine and analyze the Level of Education, Economic Growth, and Population Density on Quality of Life in Aceh, using a descriptive-quantitative approach in the form of time series data, for 5 years in the form of secondary data selected from the total of Aceh Province. The model used in this study is a multiple linear regression analysis model (Multiple Linear Regression) based on the OLS (Ordinary Least Square) method. Simultaneously, the F test shows that the three independent variables together have a significant effect on quality of life, with a calculated F value = 85.495, sig. = 0.000, and F table = 2.70. The coefficient of determination shows a value of R Square = 0.728, which means that 72.8% of the variation in quality of life can be explained by education level, economic growth and population density, while the rest is influenced by other variables outside the model.

This study aims to assess the potential development of beef cattle farming businesses for farmers in Perbaungan District, Serdang Bedagai Regency. The variables used in this research are beef cattle production and beef cattle prices as independent variables, and farmers' income as the dependent variable. The analysis approach utilizes a quantitative method with a multiple linear regression model using time-series data sourced from the Central Statistics Agency (BPS) of Perbaungan District for the period 2019–2023. The results indicate that the development of beef cattle farming businesses in Perbaungan District has significant potential to increase farmers' income and improve their welfare. The variables of beef cattle production and beef cattle prices collectively have a significant influence on farmers' income.

The purpose of this study is to ascertain how customer satisfaction at the Honda Sinar Wijaya Motor Kediri dealer is impacted by factors such as location, pricing, and service quality. Quantitative research is what this kind of study is. Primary and secondary data are the methods of data collecting that are employed. At the Honda Sinar Wijaya Motor Kediri Dealer, 77 respondents provided samples for the study through the use of the incidental sampling technique. Literature reviews, interviews, and questionnaires were used to gather the research data. Multiple linear regression analysis is the method of analysis that is employed. The t-test of the service quality variable showed a significant partial influence on customer satisfaction with a sig result of 0.001 <0.05, and the study's multiple linear regression equation was Y = 19,414 + 0.375X1 + 0.521X2 + 0.291X3. With a sig value of 0.001>0.05, price has a strong partial impact on customer satisfaction. With a sig. value of 0.017>0.05, location has a strong partial impact on customer satisfaction. With a significance value of 0.000 <0.05, the F test yielded the F count result. According to the analysis's findings, customer satisfaction at the Honda Sinar Wijaya Motor Kediri Dealer is significantly impacted by pricing, location, and service quality all at the same time.

Learning planning plays a role in optimizing the use of learning time. Teachers can organize logical learning sequences, prioritize important learning topics, and avoid wasting time. This allows teachers to cover all aspects of learning well. Learning planning also has an impact on learning evaluation. Teachers can plan evaluations that are in line with learning objectives, use valid evaluation instruments, and collect accurate data about student achievement. With a good evaluation, teachers can see to what extent learning objectives are achieved, identify students' weaknesses and strengths, and make necessary improvements in teaching. Overall, learning planning has an important role in improving the quality of teaching. With good planning, teachers can direct teaching more effectively, provide learning experiences that are relevant and appropriate to student needs, and ensure that learning objectives are achieved well.

This study aims to examine the effect of Firm Size, Audit Committee, and Public Ownership on Audit Delay in manufacturing companies in the Basic and Chemical Industries sector listed on the Indonesia Stock Exchange during the period 2016-2018. Audit Delay is an important indicator that reflects the duration of time required to complete an audit of financial statements. This study uses a quantitative approach with secondary data taken from the annual reports of companies listed on the Indonesia Stock Exchange. The population of this study consists of manufacturing companies in the Basic and Chemical Industries sector listed on the Indonesia Stock Exchange during the period 2016-2018. The sampling technique used is purposive sampling, resulting in a sample of 168 companies. The independent variables in this study are Firm Size, Audit Committee, and Public Ownership, while the dependent variable is Audit Delay. Data analysis was conducted using multiple linear regression. The results show that: first, Firm Size has a significant negative effect on Audit Delay, meaning that the larger the company size, the faster the audit process. Second, Public Ownership has a significant positive effect on Audit Delay, indicating that companies with public ownership tend to take longer to complete audits. Third, the Audit Committee does not have a significant effect on Audit Delay, meaning that the presence of an audit committee does not influence the audit completion time. This study contributes to a better understanding of the factors affecting audit delay in public companies.

This study aims to analyze the effect of capital expenditure and Human Development Index (HDI) on economic growth in Indonesia. Using time series data from 2011 to 2023 sourced from Indonesia's Central Bureau of Statistics (BPS), this study applies the multiple linear regression method using the Eviews 10 program. The results show that capital expenditure has a positive and significant influence on economic growth, while HDI has a positive but insignificant influence. Simultaneously, these two variables contribute significantly to economic growth with an R-squared value of 60.14%. This study emphasizes the importance of efficient capital expenditure management and efforts to improve the quality of human resources to support inclusive and sustainable economic growth.

The Human Development Index is an indicator of the progress of a region. Achieving development cannot be separated from the quality of people in a region. To see the extent of success in human development, the United Development Program (UNDP) has issued an indicator, namely the Human Development Index (HDI). HDI is a benchmark for achieving higher quality human development. There are three basic dimensions as a reference for measuring the Human Development Index, namely including a long and healthy life, knowledge, and a decent standard of living. This research aims to see the influence of Poverty, Gini Index, and Economic Growth on the Human Development Index in South Aceh Regency 2009 - 2023. The data used in this research is secondary data in the form of a time series taken from the last 15 years sourced from the Agency. South Aceh Regency Statistics Center (BPS) using a quantitative approach. The method used is multiple linear regression analysis. Based on the research results, it can be concluded that poverty has a positive and significant influence on HDI. The Gini Index has a negative and insignificant influence on HDI. Economic Growth has a positive and insignificant influence on HDI in South Aceh Regency 2009-2023.  

This research aims to analyze the influence of economic growth, tax sector state revenue, Human Development Index, and poverty on the corruption perception index during the reform era in Indonesia from 1999 to 2022. Corruption can reduce the productivity of public spending, distort resource allocation, and slow down economic growth.  This study uses multiple linear regression analysis tools on time series data from Indonesia for the years 1999-2022, with the dependent variable being the Corruption Perception Index (CPI), which reflects public perception of the quality of corruption in the country. A higher CPI index value indicates a lower level of corruption. The independent variables in this study are economic growth, tax sector revenue, HDI, and poverty. The research results show that simultaneously, the independent variables have a significant effect on the dependent variable, while partially, the economic growth and HDI variables have a significantly positive effect on the CPI, whereas the tax sector revenue variable has a significantly negative effect. However, the poverty variable has no significant effect on the CPI. The goodness of fit test results indicate that 95% of the influence of the independent variables on the dependent variable can be explained by the model, while 5% is explained by variables outside the model.

In the current era of modern technology and through the development of digital information technology (IT), which is growing very rapidly and provides many conveniences for everyone to own and access various things in cyberspace, especially on the internet, and can be accessed quickly with a finger. just seconds to be able to display and get the information we need and we can find out via the internet. This is in line with the rapid development of information technology which makes it easier to obtain information and makes it increasingly difficult for us to escape from the convenience of technology which makes human life easier. Every developmental innovation is expected to be able to provide positive benefits for human life in the technological progress which has greatly developed in the technological era. creating many conveniences for accessing things in information systems. It can be concluded that the progress of the virtual world (internet) has changed the times without limiting computer network providers which contain many different systems. And all information activities can be accessed easily via social media, and this is what makes people dependent on technology as a daily necessity to increase convenience and obtain information quickly

Adolescent development sooner or later will experience changes, especially in their lifestyle. Especially people's lifestyles on fast food consumption patterns (fast food). The purpose of this research is to determine teenagers' interests, opinions and activities regarding purchasing fast food in Lamongan District, Lamongan Regency. The sample used was a total of teenagers aged 16-18 years in Lamongan District, Lamongan Regency. The sampling technique uses accidental sampling until 125 respondents were obtained. This research uses quantitative descriptive research with a survey and design research approach cross sectional. This research instrument uses a questionnaire. The data analysis technique uses descriptive percentage analysis. The results of this research show that teenagers' interest tends to lead to information seeking and repeat purchases fast food. Teenagers' opinions tend to focus on the safety of long-term consumption and the impact of consumption fast food. Teenagers' activities tend to lead to purchases fast food ≥ 3 times a week and time of purchase. And purchasing decisions tend to be driven by teenagers' opinions and activities. Adolescents' opinions that are in line with their beliefs will rarely involve consuming activities fast food, while opinions that do not match beliefs will influence excessive consumption fast food.

This study aims to analyze the effect of Natural Resource Profit Sharing Funds (DBH SDA) and investment on Gross Regional Domestic Product (GRDP) through regional expenditure in Kutai Timur Regency. The research employs path analysis with a multiple linear regression model using time series data from 2013-2022. The results indicate that DBH SDA has a significant positive effect on regional expenditure but a significant negative effect on GRDP. Conversely, investment has an insignificant negative effect on regional expenditure but a significant positive effect on GRDP. Furthermore, regional expenditure significantly and positively influences GRDP. Additional analysis reveals that the impact of DBH SDA on GRDP is more substantial through regional expenditure, while the direct effect of investment on GRDP is more pronounced. This study highlights the importance of efficient DBH SDA management and the optimization of investments to support regional economic growth.

Sundanese culture is one of Indonesia's rich and unique cultures. Sundanese culture is known as a culture that upholds high manners. Sundanese has very diverse arts, for example pupuh, pupuh can be categorized as one of the Sundanese arts. Pupuh is an inseparable part of Sundanese tradition and culture, so preserving it means preserving cultural heritage. Pupuh is also a traditional poetic work in Sundanese literature that has characteristics that have certain rules such as the number of syllables (guru wilangan), the final sound of the word (guru lagu), and the number of lines (pada lisan) in each stanza. In addition, pupuh also has its own character or characteristics that distinguish it from one another. However, pupuh is not just written poetry. Pupuh is also often combined with music and dance. So that it becomes a complete art performance. Pupuh production involves creativity in word choice, rhyme and rhythm to convey a message. The themes raised in pupuh are very diverse, ranging from love, affection, life, daily life, to advice and moral teachings. Through pupuh, we can understand more about the history, customs and noble values of the Sundanese people.Pupuh kinanti and pupuh balakbak are pupuh in Sundanese literature. Pupuh kinanti is a pupuh known for its expression of affection. The characteristic of pupuh kinanti lies in its guru wilangan and guru lagunya. While pupuh balakbak is a pupuh that is more inclined to the theme of humor, satire, and even social criticism. The language used is more relaxed and straightforward, has a different guru song and guru wilangan from kinanti. The basic difference between pupuh kinanti and balakbak lies in the theme, atmosphere, and social function. Pupuh kinanti is more introspective and explores inner feelings while pupuh balakbak is more extroverted and functions as a means of entertainment.Besides being a form of self-expression, pupuh also has social functions such as education, entertainment, and cultural preservation. Pupuh has developed over time, both in terms of form and content. Pupuh is not only present in literary works, but also in the daily life of the Sundanese community, for example in folk songs or rhymes.

This study is a philological examination of one of the manuscripts owned by the Regional Museum of Sambas Regency, preserved as part of its philological collection. Manuscripts are, in essence, rich in values, serving as products of their time and recording contemporary events. These values can be understood through philological studies using appropriate methods. This research elaborates on three main aspects: the transliteration of the KMBKS manuscript, the contents of the KMBKS manuscript, and the context of Sambas at the time the manuscript was created.The study employs a qualitative descriptive method and a philological approach. The findings reveal that the KMBKS manuscript is written in Jawi script, with 40 lines per page. The manuscript is generally in good condition. It contains at least three main themes: first, exhortations; second, details of the required funds; and third, the composition of the management or Bestuur Commissie.

No matter where they are in the world, the government always seems to be worried about poverty. The issue of extreme poverty permeates all sectors of the economy, which is sometimes the fulcrum of the success of state governments, especially in developing countries. Knowing how changes in population and educational attainment affect poverty rates in South Aceh Regency is the driving force for this study. With poverty rate (Y) and population growth and education level (X) as independent variables in the multivariate linear regression model, this study draws its conclusions. The poverty rate in South Aceh Regency is greatly influenced by the findings of partial testing of factors related to the increase in the population. Based on the findings of the partial education level exam, the poverty rate in South Aceh Regency is affected. The findings from population and education level testing at the same time have a major impact on poverty rates.  There is a strong correlation between the rate of population growth and the level of education in South Aceh Regency and the poverty rate.