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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.  

This study aims to analyze the influence of secondary reserves, which consist of placements in other banks, securities owned, and acceptance bills, on wadiah deposits at PT Bank Syariah Indonesia Tbk. using a quantitative approach with secondary data from the bank's monthly financial statements for the period 2022-2024. Researchers select relevant research subjects to obtain significant findings. The data were processed using descriptive statistical analysis and multiple linear regression with the help of the SPSS program to test the hypothesis. The results show that there is a significant influence of independent variables on dependent variables, which illustrates the importance of asset quality and fund management in increasing customer trust and, ultimately, the growth of deposits.

Stock returns are one of the indicators in investor investment decision making. Factors that influence stock returns are internal (fundamental) factors, namely ROA, DPR and EPS. The purpose of this study was to determine: the effect of Return On Asset (ROA) on Stock Returns, the effect of Dividend Payout Ratio (DPR) on Stock Returns, and the effect of Earnings Per Share (EPS) on Stock Returns in Industrial Sector companies listed on the Indonesia Stock Exchange in 2020-2022. The data analysis method used is multiple linear regression analysis. Findings: Return On Asset (ROA) has a positive and significant effect on Stock Returns, Dividend Payout Ratio (DPR) does not affect Stock Returns, and Earnings Per Share (EPS) does not affect Stock Returns. The implication of this study for investors is that they can use ROA as the main indicator in analyzing potential opportunities to gain profit from capital gains from stock returns before making investment decisions. The implication for management is to focus on strategies to optimize the use of assets to generate greater profits. Meanwhile, the implications for regulators and policy makers are to encourage transparency in financial reports and the preparation of capital market literacy programs.  

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 research aims to obtain empirical evidence about influence earnings management and financial performance on company value listed on the Indonesian Stock Exchange (BEI) in the 2019-2023 period. The data used in this research is secondary data. Analysis of research data using multiple linear regression with the help of IBM SPSS 25 program. The independent variables in this research are earnings management and financial performance. And, the dependent variable in this research is company value. Using the purposive sampling method as a sampling technique sample, so that a population of 80 companies is obtained. In this research,24 non-financial state-owned companies were used as samples. For know the magnitude of the influence of earnings management and financial performance used regression analysis, correlation analysis F test and t test and coefficient analysis determination. The results of this study indicate that the variables are variable Earnings management does not have a significant effect on company value. meanwhile, financial performance significant positive effect on company value.

This study aims to determine and examine the influence of Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) on Financial Performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research uses quantitative data in the form of annual reports and sustainability reports of manufacturing companies obtained from the official website of the Indonesia Stock Exchange (IDX) at www.idx.co.id and the related company websites. The data collection technique used the documentation method, with 23 companies meeting the criteria for this study. The data analysis technique used in this research employs quantitative analysis techniques, specifically Multiple Linear Regression. (Multiple Linear Regression). The statistical program used in this research is SPSS 26.0 to test the influence of independent variables on the dependent variable. The results of this study indicate that the variables Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) have a positive and significant impact on financial performance (ROA).

This study aims to analyze the influence of leadership style and organizational commitment on the performance of PKK cadres in the PKK Mobilization Team of Gogik Village, West Ungaran District. The participants in this study were active PKK cadres involved in organizational activities. The research employed a quantitative approach using multiple linear regression analysis to examine the relationship between the independent variables—leadership style and organizational commitment—and the dependent variable—cadre performance. The findings indicate that leadership style has a positive and significant impact on the performance of PKK cadres. Additionally, organizational commitment plays a crucial role in improving cadre performance. These results suggest that effective leadership and strong cadre commitment contribute to enhancing overall organizational performance. Therefore, improving leadership quality and strengthening cadre commitment should be prioritized in organizational management to achieve more optimal PKK program objectives.

This study aims to analyze the influence of training and work motivation on employee turnover at the BIPTAK Training Center in Semarang City. Employee turnover is a challenge for organizations as it can affect stability and work productivity. This research employs a quantitative approach using multiple linear regression analysis to examine the relationship between the independent variables—training and work motivation—and the dependent variable—employee turnover. The findings indicate that training has a negative and significant effect on employee turnover, meaning that the better the training provided, the lower the employee turnover rate. Additionally, work motivation also has a negative and significant effect on employee turnover, suggesting that the higher the work motivation, the lower the likelihood of employees leaving the company. These findings highlight the importance of improving training programs and motivation strategies to reduce employee turnover rates within organizations.

This study aims to determine the effect of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes on motor vehicle tax revenues at the Kupang City Regional Revenue UPTD or the Kupang City SAMSAT Office. This study uses a descriptive statistical approach. The population in this study were all taxpayers registered at the Kupang City Regional Revenue UPTD. The sampling technique and determination of informants in this study used purposive sampling. The number of samples in this study was 100 respondents and the data collection method was carried out by distributing questionnaires. Data analysis used in this study was validity testing, reliability testing, classical assumption testing, multiple linear regression and hypothesis testing using IBM SPSS Statistics 26. The results of simultaneous testing showed that the variables of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes had a significant effect on increasing motor vehicle tax revenues in Kupang City. The Mobile SAMSAT and E-SAMSAT programs supported by increased taxpayer awareness will have a positive effect on increasing Motor Vehicle Tax revenues because they simplify the payment process and increase the fulfillment of motor vehicle taxpayers in Kupang City.

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.  

Customer satisfaction includes efforts to meet consumer needs. Consumer satisfaction is a situation demonstrated by consumers when they realize that their needs and desires are as expected and are being fulfilled well. This research aims to determine and analyze the influence of relationship marketing, customer trust, and price competition on consumer satisfaction of Indihome users in Medan City. With a sample size of 100 respondents. Data collection techniques were carried out using questionnaires. The analysis used is multiple linear regression analysis using the SPSS (Statistical Package for Social Sciences) 24.0 for Windows program tool. The results of the analysis show that relationship marketing has a positive and significant influence on consumer satisfaction. Customer trust has a positive and significant influence on consumer satisfaction, and price competition has a positive and significant influence on consumer satisfaction. Meanwhile, the results of the simultaneous analysis show that relationship marketing, customer trust, and price competition have a positive and significant effect on consumer satisfaction of Indihome users in Medan City.

This research aims to determine the influence of regional financial management, regional financial accounting systems, and human resource competence on the quality of regional government financial reports in TTU Regency, partially or simultaneously. This research uses a quantitative research approach. This research uses primary data. The sampling technique in this research was purposive sampling with respondents consisting of 36 respondents who were at the Regional Financial and Asset Agency in TTU Regency. Where data is collected through questionnaires distributed, and the analysis is based on respondents' answers obtained through questionnaires distributed by researchers. The data analysis technique uses multiple linear regression analysis with the help of the SPSS 25 program. The results of this study state that regional financial management does not have a significant effect on the quality of financial reports, while the regional financial accounting system and human resource competency have a significant effect on the quality of regional government financial reports, and of the three regional financial management variables, the regional financial accounting system and human resource competency together have a significant effect on the quality of regional government financial reports.    

Jombok Village is one of the villages that receives assistance from the Family Hope Program in Ngoro District, Jombang Regency, with a total of 245 families distributed every two months based on predetermined criteria. The majority of people's work is as farmers and traders because it suits the skills of the local community. Livelihood conditions with an uncertain amount of income each month make it difficult to fulfill daily living needs. So children prefer to work to help the family economy rather than continue higher education. With the help of the Family Hope Program (PKH) in the education sector, it is hoped that it will be able to increase the educational participation rate of poor children and this assistance is also expected to be able to reduce the burden on household expenses. These limitations make it more difficult for them to find better and more stable jobs, leading to dependence on social assistance. The aims of this research are (1) to determine the influence of the income level of the head of the family on the educational level of children receiving the Family Hope Program (PKH) in Jombok Village, Ngoro District, Jombang Regency, (2) to determine the influence of the Family Hope Program on the educational level of children receiving the Family Hope Program (PKH). ) in Jombok Village, Ngoro District, Jombang Regency. The method used in this research is a quantitative method with a descriptive approach. Data collection techniques use observation, questionnaires and documentation. The location of this research is Jombok Village, Ngoro District, Jombang Regency. The subjects in this research were recipients of the Family Hope Program (PKH) assistance who had dependent high school children. The data processing used in this research is validity testing, reliability testing, and classical assumption testing. The data analysis used in this research is multiple linear regression. The results of this research show that (1) The income level of the head of the family has a positive and significant effect on the education level of children receiving PKH in Jombok Village, Ngoro District, Jombang Regency, which can be proven by obtaining a value of t count > t table (3,265 > 1,666) and a significance value smaller than 5 % (0.002 < 0.05) (2) The Family Hope Program has a positive and significant effect on the education level of children receiving PKH in Jombok Village, Ngoro District, Jombang Regency which can be proven by obtaining a value of t count > t table (2.088 > 1.666) and a significance value of less than 5 % (0.041 < 0.05).

This research aims to analyze cash turnover, receivables turnover and inventory turnover on profitability in textile and garment subsector companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 to 2023. This research uses quantitative methods. The population of this research is all textile and garment subsector manufacturing companies listed on the IDX. The sample in this study used purposive sampling totaling 16 textile and garment subsector manufacturing companies listed on the IDX. The data collection technique in this research uses secondary data. Data analysis used the classic assumption test, then multiple linear regression analysis was carried out, and continued with hypothesis testing using the SPSS version 25 software program. The results of this research show that cash turnover and accounts receivable turnover have no effect on profitability. Meanwhile, inventory turnover affects profitability. Simultaneously cash turnover, accounts receivable turnover and inventory turnover together influence profitability  

Islamic boarding school education plays a strategic role in producing a generation that excels not only in religious matters but also in economic independence through entrepreneurship. In the modern era, the creativity of students is an important indicator of the success of Islamic boarding school education because it can provide provisions in facing global challenges. Creativity is influenced by various factors, including entrepreneurship programs developed within the Islamic boarding school environment and the internalization of Islamic educational values ​​that shape innovative and ethical mindsets. Darul Hikmah Islamic Boarding School in Bangkalan is one institution that integrates these two aspects into its educational system. This study aims to: (1) evaluate the influence of entrepreneurship programs on students' creativity; (2) examine the influence of Islamic educational values ​​on creativity; and (3) assess the simultaneous influence of both on students' creativity. The study used a quantitative approach with an ex post facto design. A sample of 59 female students was selected using simple random sampling from a population of 590 students. Data were collected through questionnaires and documentation, then analyzed using simple and multiple linear regression tests with the help of SPSS. The results of the study showed that: (1) the entrepreneurship program had a significant effect on the creativity of students with a t value of 6.220 (p < 0.05); (2) Islamic educational values ​​also had a significant effect on creativity with a t value of 3.393 (p < 0.05); and (3) simultaneously, the entrepreneurship program and Islamic educational values ​​had a significant effect on the creativity of students with a F value of 26.117 (p < 0.05). The conclusion of this study is that the creativity of students can be increased through a balanced combination of entrepreneurship learning and internalization of Islamic educational values.

The current research aims to measure the impact of applying digital transformation represented by (technologies, digitization of operations, databases, human cadres) on the effectiveness of accounting information represented by (appropriateness of accounting information, and reliability of accounting information), among a sample of employees in private banks in Baghdad Governorate, with a strength of (183) employees. In order to achieve the research objective, the questionnaire was adopted to collect data related to the research variables, and the descriptive analytical approach was adopted in the research and then analyzed by adopting some statistical methods such as (arithmetic mean, standard deviation, linear correlation coefficient, simple and multiple regression coefficient), and the results were reached using statistical programs such as (SPSS.V.29) and (Amos.V.26) to analyze the data to reach the conclusions, the most prominent of which was that digital transformation contributes to completing routine operations, reducing the time required to complete tasks, increasing accuracy in operations, and reducing human errors through the use of digital systems.

The current research aims to measure the impact of strategic vigilance through its dimensions (strategic vigilance, competitive vigilance, technological vigilance, environmental vigilance) on strategic success in its dimensions (survival, growth, adaptation), and the problem of the study is defined in the following question: What is the role of strategic vigilance in achieving strategic success? The aim of the study came to identify the role that strategic vigilance can play in achieving strategic success. The questionnaire form was distributed to a sample of lecturers at Samarra University, with a strength of (88) lecturers. The research used a descriptive analytical approach, which was followed by statistical methods like arithmetic mean, standard deviation, linear correlation coefficient, simple and multiple regression coefficient, and statistical programs like SPSS.V.29 and Amos.V.26 to analyze the data and draw conclusions. The most notable of these claims was that strategic vigilance influences strategic success.

The purpose of this research is to determine the influence of e-commerce, self-efficacy, and accounting information systems in entrepreneurial decision making for alumni of the Nusa Cendana Kupang University Accounting Study Program partially and simultaneously. The data analysis technique used in this research is multiple linear regression analysis technique. The data collection technique was carried out by distributing questionnaires. The sample used in this research were alumni from the Undana Accounting study program. The results of this research show that partially e-commerce, self-efficacy, and accounting information systems influence the entrepreneurial decision making of alumni of the accounting study program. The variables e-commerce, self-efficacy, and accounting information systems simultaneously influence entrepreneurial decision making for Undana accounting study program alumni. It is hoped that this research will contribute to alumni in making entrepreneurial decisions. In this way, they can continue to develop their abilities and deepen their accounting knowledge to support success in entrepreneurship.  

The Office of the Ministry of Religious Affairs in Bogor Regency continues to strive to improve its performance and services. One of the efforts made is through a work training program for employees. The purpose of this research is to determine the influence of organizational culture and work training on employee performance. The research method used is a quantitative approach with data collection techniques using saturated samples or non-probability sampling, where the entire population is used as a sample. The population in question includes all employees of the personnel division of the Office of the Ministry of Religious Affairs in Bogor Regency, totaling 52 respondents, using a questionnaire measured on a Likert scale. In processing the data for analysis using SPSS 26 software with multiple linear analysis techniques, the research results showed that Y = 4.434, X1 = 0.402, and X2 = 0.361, which includes instrument tests, classical assumption tests, partial hypothesis tests with T values of 3.560 for X1 and 3.325 for X2. Simultaneously, both independent variables obtained an F value of 18.588. The coefficient of determination test indicated that the two independent variables have a 43.1% influence on employee performance