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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 purpose of this research is to determine the influence of distribution channels, price perceptions, product availability on consumer satisfaction at PT. Arie Mulya Barutama Semarang. The population of this study was 140 customers. The samples taken using saturated sampling techniques were 140 respondents. This research data analysis tool uses multiple linear regression. The research results show that Distribution Channels have a positive effect on Consumer Satisfaction. This is shown by the calculated t value of 4.758 >1.655, with a sig value. equal to 0.000 < 0.05 (significant). Price Perception has a positive effect on Consumer Satisfaction. This is shown by the calculated t value being greater than the t table, namely 3.312 > 1.655, with a sig value. equal to 0.001<0.05 (significant). Product Availability has a positive effect on Consumer Satisfaction. This is shown by the calculated t value, which is 3.953 > 1.655, with a sig value. equal to 0.000 < 0.05 (significant).

The change of Minister of Education is often followed by new policies that cause various reactions among the public, including students and educators. This study aims to understand public perceptions of the change of Minister of Education and its implications for curriculum policy. This research uses a descriptive qualitative approach with a questionnaire-based interview data collection method to educators and students. The results showed that most respondents had positive expectations of the new minister, especially regarding improving the quality of education and reducing the administrative burden on teachers. However, there were concerns about repeated curriculum changes. Respondents emphasized the importance of inclusive communication, strengthening the role of teachers and improving education infrastructure. Active stakeholder support is considered essential in realizing relevant, effective and sustainable education policies.

Penelitian ini bertujuan untuk mengetahui dan melakukan penelitian mengenai pengaruh citra merek dan persepsi harga terhadap keputusan pembelian Uniqlo di Kota Palembang. Populasi dalam penelitian ini menggunakan 132 responden yang merupakan konsumen Uniqlo di Kota Palembang. Metode yang digunakan adalah metode purposive sampling dengan menyebarkan kuesioner secara online. Penelitian ini menunjukkan hasil bahwa Citra Merek mempunyai pengaruh positif terhadap Keputusan Pembelian Uniqlo di Kota Palembang dan Persepsi Harga mempunyai pengaruh positif terhadap Keputusan Pembelian Uniqlo di Kota Palembang.

The focus of research are : 1. What are the Perceptions of Intensive Program Students towards Study Discipline at IDIA 2. What are the Supporting and Inhibiting Factors for Learning Discipline at IDIA in the Intensive Program. In this research, researcher used a qualitative approach. The data collection method in this research uses interviews and documentation. And the informants in this research came from Mudir Ma'had Lil-Banat, Naibah Mudir Ma'had Lil-Banat, academic section teacher, Student Executive Council Boarding Ma’had (BEMA), and IDIA intensive program students. The perception of intensive program students towards the learning discipline at IDIA is very positive. This can be seen from the different opinions and expressions in expressing perceptions about learning discipline at IDIA in the intensive program. Supporting factors for learning discipline in the intensive program at IDIA are the existence of clear regulations, the professionalism of internship teachers, and the existence of good and strong cooperation between internship teachers and BEMA. Meanwhile, the inhibiting factors are the different characters or dispositions of intensive program students, teachers/instructors who cannot be present while teaching, and limited learning environment.

Penelitian ini bertujuan untuk mengeksplorasi efektivitas media pembelajaran ProProfs Games berbasis sliding puzzle dalam meningkatkan minat, motivasi, dan pemahaman siswa kelas X di SMK Negeri 1 Mojokerto terhadap materi teks anekdot. Metode kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi diterapkan. Data dianalisis secara deskriptif kualitatif, dengan fokus pada pemahaman mendalam terhadap pengalaman, persepsi, dan interaksi siswa dalam menggunakan media pembelajaran tersebut. Hasil penelitian menunjukkan bahwa ProProfs Games berbasis sliding puzzle mampu meningkatkan minat dan motivasi belajar siswa. Permainan sliding puzzle yang interaktif dan menantang mendorong siswa untuk memahami alur cerita secara visual, menemukan hubungan antar bagian gambar, dan menemukan pesan moral. Siswa merasa lebih aktif, terlibat, dan percaya diri dalam menulis teks anekdot setelah menggunakan media ini. Meskipun demikian, penelitian ini juga menemukan beberapa kekurangan, seperti keterbatasan konten sliding puzzle yang spesifik, ketergantungan pada teknologi, dan potensi pengurangan interaksi langsung antara guru dan siswa. Penelitian ini memberikan sumbangan bagi dunia pendidikan dengan menunjukkan potensi ProProfs Games berbasis sliding puzzle sebagai media pembelajaran inovatif yang dapat meningkatkan minat, motivasi, dan pemahaman siswa terhadap materi teks anekdot.

This research examines the perceptions of MSME actors regarding the implementation of MSME tax policies in Indonesia, The aim of the research is to explore in depth the perceptions of MSME actors towards tax policy and identify the factors that influence it. The research method used is qualitative phenomenology, with data collection through in-depth interviews with MSME actors. The research results show a diversity of perceptions, ranging from positive views which see policies as supporting business formalization and opening access to financing facilities, to negative views which see them as an additional burden, especially for businesses with thin margins. Factors that influence perceptions include the level of tax knowledge, business experience, characteristics of the business sector, access to information, and the ability to utilize technology. The research conclusions emphasize the need for a more nuanced and adaptive approach in the formulation and implementation of MSME tax policy. The government needs to consider the diverse characteristics and needs of the MSME sector, increase tax education and outreach, and improve the accessibility of tax information and services. Continuous dialogue between policy makers and MSME actors is needed to develop an effective tax system in increasing state revenues and supporting the growth of the MSME sector.

This study aims to explore women's perceptions of the advertisement "Kecap ABC Supports Equality in the Kitchen on Women’s Equality Day." Using a descriptive qualitative approach, the study involved 71 female students from the Communication Science Program, Faculty of Social and Political Sciences, Balitar Islamic University. Data were collected through an online questionnaire designed to analyze three main components of perception: cognitive, affective, and conative, concerning the message conveyed in the advertisement. The findings reveal that the majority of respondents possess a solid understanding of gender equality, particularly regarding men’s roles in domestic tasks. Most respondents responded positively  to the advertisement, reflecting their support for the values of equality promoted. However, discrepancies in perceptions were noted in certain aspects, such as the ideal distribution of domestic responsibilities and the practical implementation of gender equality in family settings. This highlights the need for enhanced education and awareness, particularly on the importance of applying gender equality in daily life. This study provides valuable insights into how media can serve as an effective tool to promote the values of gender equality in society.

In the school environment, a good assessment of the performance of guidance and counseling teachers by subject teachers reflects recognition of the contribution of guidance and counseling teachers in supporting students academically, emotionally, and socially. The purpose of this study was to see the views of subject teachers on the performance of guidance and counseling teachers in various aspects. This type of research is quantitative descriptive. The instrument in this study used a questionnaire on the performance of guidance and counseling teachers. Based on the results of the analysis of the research data that have been presented, the researcher concluded that the performance of guidance and counseling teachers was assessed as good according to the perceptions of subject teachers based on several aspects, namely basic services, individual interest and planning services, responsive services and system support services.  

In the school environment, a good assessment of the performance of guidance and counseling teachers by subject teachers reflects recognition of the contribution of guidance and counseling teachers in supporting students academically, emotionally, and socially. The purpose of this study was to see the views of subject teachers on the performance of guidance and counseling teachers in various aspects. This type of research is quantitative descriptive. The instrument in this study used a questionnaire on the performance of guidance and counseling teachers. Based on the results of the analysis of the research data that have been presented, the researcher concluded that the performance of guidance and counseling teachers was assessed as good according to the perceptions of subject teachers based on several aspects, namely basic services, individual interest and planning services, responsive services and system support services.  

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi harga dan citra merek terhadap keputusan pembelian produk skincare Hanasui di Shopee. Persepsi harga dinilai berdasarkan keterjangkauan, kesesuaian dengan kualitas, harga kompetitif, dan promosi, sementara citra merek meliputi asosiasi merek, kualitas yang dirasakan, kepercayaan, dan reputasi merek. Data dikumpulkan melalui kuesioner yang disebarkan kepada 100 responden yang pernah membeli produk Hanasui di Shopee. Analisis regresi linear berganda digunakan untuk menguji hubungan antara variabel independen dan dependen. Hasil penelitian menunjukkan bahwa baik persepsi harga maupun citra merek berpengaruh positif dan signifikan terhadap keputusan pembelian, dengan citra merek sebagai faktor yang lebih dominan. Temuan ini memberikan rekomendasi kepada Hanasui untuk mempertahankan harga yang kompetitif dan memperkuat citra mereknya guna bersaing di pasar e-commerce.

One of the roles of current technology is online attendance recording (e-presence) based on facial recognition and GPS, which was previously dominantly done in the traditional way through paper recording. This manual attendance causes a lot of fraud, such as absentee deposits and forged signatures so that they are not effective in recording them. The purpose of this paper is to provide an analysis related to the exploration of user perception of facial recognition and GPS-based attendance. The method used is of a qualitative type, by analyzing and synthesizing findings from relevant previous research. This research was conducted to help understand technology as a solution to student cheating in absenteeism. Face and location presence use facial recognition features in biometric technology that are able to provide high accuracy, and the implementation of GPS aimed at verifying the user's location. The results of qualitative analysis, facial recognition-based attendance and GPS are effective and practical solutions to overcome fraud in attendance recording.

This study discusses the influence of conflict management on employee performance in organizations. Conflict that is not managed properly can have a negative impact on productivity, but if handled constructively, conflict can be a source of innovation and performance improvement. Effective conflict management includes strategies such as avoiding, accommodating, compromising, competing, and collaborating. Proper conflict management can increase collaboration, trust, and creativity in the workplace. This study also highlights the importance of emotional intelligence in managing conflict, where emotionally intelligent individuals are better able to resolve disputes constructively, thus positively impacting team performance.  

This research aims to analyze the impact of digital media on perceptions of national identity among teenagers. In the midst of globalization and technological advances, digital media—especially social media—plays a significant role in shaping teenagers' views and information behavior, including their understanding of national identity. Through a qualitative approach involving in-depth interviews and content analysis from various digital platforms, this research identifies how digital media both strengthens and changes teenagers' perceptions of cultural and national values. The findings show that digital media can be a positive channel for introducing local and national cultural riches, but it also carries the risk of "cultural disorientation" due to the more massive dominance of foreign culture. This research emphasizes the importance of critical educational media and wise use of digital media to ensure that youth's national identity is maintained and develops in accordance with strong national values.

Thrifting is the activity of buying second  hand products wichs is becoming a trend for teenagers, young people, and even older people. The aim of the research is to determine the influence of product quality, flash sale discounts and risk perception on customer satisfaction with thrift products at the Solo Marketfest event. The population is consumers who buy thrift products at the Solo Marketfest event. The sampling technique using accidental sampling obtained 75 respondents. The questionnaire was distributed with the help of a Google form which was distributed to all customers who purchased thrift products at the Solo Marketfest event, measured on a 1-5 Liker scale. The collected data was processed using Multiple Linear Regression. The research results show that partially product quality and flash sale discounts do not influence customer satisfaction with thrift products at the Solo Marketfest event, however perceived risk is proven to influence customer satisfaction with thrift products at the Solo Marketfest event.

Digital innovation has become a crucial catalyst for the transformation of the ship agency services sector, particularly within the Port of Batam. This paper seeks to examine the perceptions of diverse stakeholders, including shipping agents, vessel owners, and local authorities, regarding the integration of digital innovations into ship agency services. Employing a combination of qualitative and quantitative methodologies, this research collects data through surveys and in-depth interviews with pertinent stakeholders. The results reveal that although challenges exist in the adoption of technology, a substantial majority of stakeholders acknowledge the considerable advantages of digital innovation, such as enhanced operational efficiency, improved transparency, and cost reduction. This study aims to provide insightful perspectives for policymakers and industry professionals in crafting more effective strategies for the deployment of digital innovation in the ship agency domain.

Business competition is entering an era of increasingly tight competition among similar companies. This forces business actors to compete to find more effective marketing strategies. The strategies used are no longer limited to general strategies, but must be able to think creatively and innovatively, take advantage of business opportunities as much as possible and get out of the comfort zone in order to make innovations that competitors have never thought of. The purpose of this study is to determine and analyze the influence of product quality, price perception, and lifestyle on the decision to purchase iPhone products made by students of the Faculty of Economics, Islamic University of Kalimantan Muhammad Arsyad Al Banjari Banjarmasin. This study uses a quantitative method. The population in this study were UNISKA students majoring in Management, class of 2019, Banjarmasin with a total of 90 respondents. This test was carried out using the help of SPSS Statistic Software Version 26. The data collection method used a questionnaire and the data analysis technique used descriptive statistical analysis methods , instrument tests,Classical Assumption tests , multiple linear regression analysis and hypothesis tests.

Research objectives: 1) to identify and analyze the reasons influencing prospective students' interest or lack of interest in studying at Universitas Sanata Dharma, 2) to determine the study programs chosen by prospective students interested in USD, 3) to ascertain the sources of information prospective students use to learn about Universitas Sanata Dharma. This research employs a mixed methods approach with a convergent mixed methods design. Data collection was conducted through surveys (questionnaires). The research findings are as follows: 1) the reasons that influence prospective students to be interested in continuing their studies at Universitas Sanata Dharma are quality and reputation, facilities and environment, personal motivation, andUniversitas Sanata Dharma being an alternative or second choice; 2) the reasons that influence prospective students not to be interested in continuing their studies at Universitas Sanata Dharma are the university's identity, quality and reputation, cost, and personal motivation; 3) the most preferred study programs by prospective students at Universitas Sanata Dharma are Psychology, Management, Pharmacy, Informatics, English Education, and English Literature; 4) the sources of information for prospective students about Universitas Sanata Dharma are connections, location, and advertisements.

Based on observations made by researchers at the Department of Community Education, Siliwangi University in 2024, the perception of adolescents regarding early marriage is quite open, shown by most teenagers who are categorized as agreeing enough to prevent early marriage from filling out the questionnaire format. This study aims to find out the perception of adolescents in Magot KB Village, Pasir Peuteuy Hamlet, Pawindan Village, Ciamis Regency regarding early marriage. The research method used is a descriptive quantitative method by distributing questionnaires and assessments based on the Likert scale. Based on the results of research related to adolescents' perception of early marriage, it shows that the data from the results of the questionnaire distribution include the sub-indicator of receiving stimuli getting an average of 4.01 with the conclusion of the category agreeing, the sub-indicator of understanding getting an average of 4.32 with the conclusion of the category strongly agreeing, and the sub-indicator of evaluation getting an average of 4.31 with the conclusion of the category strongly agreeing. The number of the three sub-indicators was accumulated with an average result of 4.21 with the conclusion of the category agreeing. In this case, the counseling activities carried out provide insight and open eyes to teenagers related to early marriage.

This study explores the social perceptions of dual citizenship in Indonesia from the perspectives of both Indonesian citizens and non-citizens, and compares these views with practices in other countries. Employing a descriptive qualitative approach, the research utilizes in-depth interviews, focus group discussions (FGDs), and surveys to gather data from diverse stakeholders. The findings reveal that in Indonesia, dual citizenship is often perceived as a threat to national identity and unity, primarily due to concerns about divided loyalties. Conversely, non-citizens view dual citizenship as advantageous for accessing various services and opportunities. Comparative analysis with countries such as Germany and Canada shows that dual citizenship policies can be accepted and even considered beneficial for social integration and international relations. Based on these findings, policy recommendations include reforming citizenship laws, adjusting legal and regulatory frameworks, enhancing public awareness, providing support for individuals with dual citizenship, and conducting further research to explore the long-term impacts of dual citizenship.