This study aims to examine the effect of emotional quotient, spiritual quotient, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics at Islamic University of Majapahit and STIE AMM Mataram. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 1.460 respondents. The sample used was 100 respondents with Slovin formula as the sampling  technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.

Jembatan Dondang merupakan jembatan yang melintas di atas Sungai Dondang yang masuk dalam wilayah Kabupaten Kutai Kartanegara. Jembatan ini mengalami kerusakan akibat tertabrak oleh kapal tongkang batu bara yang menyebabkan salah satu pilarnya mengalami kerusakan. Perbaikan dilakukan setelah perhitungan kekuatan struktur secara menyeluruh termasuk analisa kerusakan pada pondasi. Dari hasil perhitungan tersebut disimpulkan bahwa struktur masih dalam kondisi aman, terlihat dari pengujian dinamik struktur antar bentang untuk mengetahui lendutan yang terjadi dengan hasil berupa respon dinamik, dari hasil tersebut diketahui bahwa lendutan masih dalam kondisi yang aman. sedangkan pondasi perlu dilakukan penambahan tiang untuk mengganti tiang yang mengalami kerusakan.Dari hasil analisa diketahui penambahan tiang sebanyak 6 titik tiang pancang diameter 60 cm (hulu dan hilir), akibat penambahan titik pancang, maka diperlukan penambahan (extend) pile cap.

This study aims to analyze the effect of employee training and compensation variables on employee performance variables. The type of research used is quantitative method with descriptive analysis. The data collection technique was carried out online in the form of a questionnaire with the help of the Microsoft Forms application using a Likert scale of one to five and obtained by a simple random sampling method on 32 respondents with the criteria of office workers or employees. The data analysis techniques used in this study are: Outer Model with the calculation of Convergent Reliability, Discriminant Validity, Composite Reliability, Cronbach's Alpha, VIF and Inner Model with calculations on R-Square, Adjusted R-Square, and f-Square hypothesis testing on the calculation of T statistic, P-Value, and Original Sample using SmartPLS (Partial Least Square) software version 4. The results showed that: 1) Employee training has a positive and significant effect on employee performance with t test results of 3,774, p-value 0.000, and positive Original Sample. 2) Compensation has a positive and significant effect on employee performance with a t-test result of 3.454, p-value 0.001, and positive Original Sample. 3) Employee training and compensation together have a positive and significant effect on employee performance with an R-Square result of 0.650 or 65% influence. Recommendations from this study are to add independent variables and expand the population area for better results.
 
 

Each airport definitely has its own concept or characteristics, as is the case with Banyuwangi airport which has an architectural concept, namely the green airport concept which has a facility concept that is different from others, especially in the buildings at the airport terminal. This research was conducted with the aim of finding out whether there is an influence of the concept of departure waiting room facilities on the interest of service users at Banyuwangi International Airport. Apart from that, it also aims to find out how much influence the concept of departure waiting room facilities has on the interest of service users at Banyuwangi International Airport. In this research there is one independent variable, namely the concept of waiting room facilities (X) and the dependent variable, namely service user interest (Y). This research is quantitative research because the main focus of this research is to find out how much influence the independent variable (X) has on the dependent variable (Y) that will be studied. The population includes passengers in the Banyuwangi airport departure waiting room and a sample of 30 respondents. Data collection techniques use questionnaires, observation, documentation and literature study. The measurement scale uses a Likert scale. The data analysis technique uses simple regression analysis which is processed using SPSS (Statistical Product and Service Solutions) For Windows release 22.0. The research results prove that there is a significant influence between the concept of departure waiting room facilities on the interest of service users at Banyuwangi International Airport. The t test results prove that it is 0.000 < 0.05, which means the significant value is smaller than 0.05. The results of the coefficient of determination R2 of 0.317 can be concluded that the concept of departure waiting room facilities influences service user interest by 31.7% while the remaining 68.3% is influenced by other variables not discussed in this research.

This research aims to determine the success of implementing the Merdeka Curriculum in the subject of geography, focusing on the following aspects: (1) Implementation of geography teaching hours, (2) Use of teaching materials, (3) Learning process, (4) Assessment process, (5) Student learning outcomes, and (6) Challenges faced. The method used in this research is descriptive with a quantitative approach. The population of the study consists of all 286 students in Grade X at SMA Negeri 1 Jakarta. The sample for this research is composed of 75 students and 1 geography teacher, selected using simple random sampling technique. Data collection is carried out through distributing a questionnaire containing 20 closed-ended statements. The results of this research obtained a percentage of 76%, which falls into the good category. The students' learning outcomes reached the Minimum Mastery Criteria (KKM) with an average score of 80.5. There are several challenges faced, such as students feeling overwhelmed by the number and difficulty of project assignments, which clash with their school tasks. They also feel burdened because the Merdeka Curriculum does not offer subject specialization, requiring students to take all subjects. The challenges faced by the teacher include a lack of experience in implementing self-directed learning. Additionally, time management is a challenge as the geography teacher at SMA Negeri 1 is the only one responsible for teaching Grade X, XI, and XII.

The government passed Law on Harmonization of Tax Regulations no. 7 of 2021 In an effort to restore economic stability after the pandemic. In this provision, there are six changes regulated, one of which is regarding changes to the income tax rate in article 21. These changes in rates have been adjusted to reflect the conditions of society when facing the Covid-19 pandemic. The aim of this research is to analyze changes before and after the implementation of the Law on Harmonization of Tax Regulations in all Pizza Hut Branches in Kediri City. The method used in this research is descriptive quantitative with data collection techniques through observation and interviews. The results of the research show that the Take Home Pay of employees at Pizza Hut Restaurant according to the Law on Harmonization of Tax Regulations is IDR 154,555,773 and according to the Income Tax Law it is IDR 154,015,439. Meanwhile, at Pizza Hut Delivery Branch 2, the total employee take home pay according to the Law on Harmonization of Tax Regulations is IDR 119,712,095 and according to the Income Tax Law it is IDR 119,374,160. Take Home Pay for permanent employees with PKP below IDR 50,000,000 does not change because it is still within one layer of the tax rate. It is hoped that this research can contribute to companies in optimizing employee income tax calculations so that they can increase employee take home pay.
 

This study aims to examine the effect of asset growth and capital structure on profitability either simultaneously or partially. The population in this study are several employees of PT. Asuransi Buana Independent, totaling 97 people, the selection of the research sample was based on the slovin sampling technique with random sampling. And the data analysis method used is descriptive and multiple linear regression analysis, the results of this study show that the regression equation is the Profitability value Y = 4,548 asset growth and 6,479 capital structure. The results of this test show that asset growth has a significant effect on profitability, and also capital structure has a significant effect on profitability because the tcount is greater than ttable.

As with the engine ignition system, the spark produced by the manufacturer's standard CDI is limited or known as a CDI limiter, in contrast to non-limiter CDI which has no limits or has a higher spark limit on the engine so that it can produce engine performance up to a higher RPM. higher and produces maximum engine performance. Weaknesses in the factory standard CDI can be overcome by replacing it with a racing CDI. Racing CDI has the same quality or even better than standard CDI. Racing CDIs are made by local manufacturers and from abroad and are now easily available in spare parts stores or motorbike repair shops throughout Indonesia.

This research aims to analyze the influence of transformational leadership style and human resource development on the performance of State Civil Service employees in the District Government in Sibolga City. This research uses a quantitative approach, with a quantitative method in the form of a survey. The researcher determined that the sample in the research was all Civil Servants in 4 sub-districts, including the village head in each sub-district, with a total of 160 people. The researchers took the entire population to be used as a sample of 160 people. Research results show that transformational leadership style on proven performance influential significant. The development source Power humans also matter positively and significantly to performance. However, a variable that influences performance is style leadership transformational. Coefficient results in determination in study This shows that mark R The adjusted square on performance is 0.7 64 (76.4%). This means that style leadership transformational and developmental source Power man contribute 76.4% to performance. Whereas the other side is 23.6% influenced by other variables not included in the study.

This research aims to describe the moral values found in the movie “Ghostbuster Afterlife ", based on the character’s behaviour and action and why they occurred in movies. The moral of a story in movies is the lesson that the story or movie teaches about how to behave in the world or what action should be used in certain situations. The method used in the research is conducted using a descriptive qualitative method which described the data from the observed people and behaviour. The research data were collected by watching the movie and identifying the data related to the study. There are 11 moral values found in the movie “Ghostbuster Afterlife”. From this research the relevance between the implications of the movie toward our own moral values is honesty. Being honest with other people will help develop our relationships with others, especially with family, friends, and loved ones will help improve life and character.