Perkembangan bisnis busana muslimah yang semakin pesat membuat tingkat persaingan juga semakin ketat. Pemanfaatan teknologi internet berupa e-commerce, Shopee salah satunya, sangat membantu dalam memasarkan dan mempromosikan produk karena lebih efektif dan efisien menjangkau konsumen. Konsumen seolah diperebutkan dengan penawaran-penawaran seller melalui produk dengan kualitas yang sangat beragam pula. Tujuan penelitian ini adalah untuk mengetahui pengaruh harga, kualitas produk, dan promosi terhadap minat beli konsumen pada butikbintan di e-commerce Shopee (shopee.co.id/butikbintan). Dalam penelitian ini metode pengambilan sampel dengan menggunakan rumus Lemeshow dengan jumlah sampel (n) = 105 orang. Metode pengumpulan data dilakukan dengan tahapan observasi, dan kuesioner, yang diukur dengan Skala Likert. Metode penelitian menggunakan metode regresi linear berganda, dengan analisis instrumen penelitian uji validitas, uji reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji t, uji F dan uji koefisien determinasi. Hasil penelitian menemukan bahwa harga berpengaruh positif signifikan terhadap minat beli konsumen, kualitas produk secara parsial tidak berpengaruh positif dan signifikan terhadap minat beli konsumen, promosi secara parsial tidak  berpengaruh positif dan signifikan terhadap minat beli konsumen, dan variabel harga, kualitas produk, dan promosi secara simultan berpengaruh terhadap minat beli  konsumen pada butikbintan di e-commerce shopee                                        ( shopee.co.id/butikbintan ).

Teacher performance is one of the determining factors in the success of education and the quality of learning in schools. Although many efforts have been made to improve the quality of teaching, various problems faced by teachers often hinder this achievement. These problems can come from internal factors such as motivation, job satisfaction, and professional skills, as well as external factors such as education policies, school facilities, and social support. This study aims to analyze the factors that influence teacher performance, identify problems often faced by teachers, and provide recommendations to improve the quality of their performance. This study uses a library research approach, by reviewing various relevant literature, both from books, articles, research reports, and related policy documents. The results of the study indicate that internal factors that influence teacher performance include motivation, level of job satisfaction, and the quality of professional skills possessed by teachers. Teachers who feel appreciated, have high motivation, and are satisfied with their work tend to have better performance. In addition, professional skills that are continuously updated through training and development are important factors in improving the quality of teaching. Meanwhile, external factors such as inflexible education policies, lack of adequate facilities, and low teacher welfare conditions also worsen teacher performance in the field. Policies that focus too much on exam results or high administrative burdens often make teachers unable to focus on developing the quality of learning.

This research discusses the application of McKinsey's 7S model in increasing profitability at PT BPRS Karya Mugi Sentosa Surabaya. McKinsey's 7S model consists of seven main elements: strategy, organizational structure, operational system, leadership style, staffing, skills, and shared values. The research used a qualitative approach with direct observation methods, structured interviews, and in-depth data analysis to evaluate the effectiveness of the model. The results showed that the harmonization of the elements of McKinsey's 7S model contributed significantly to improving profitability, reflected in the increase in assets, growth in the number of customers, and stability of financial statements over the past five years. However, challenges such as HR adaptation to the new strategy and consistency of implementation are concerns that need to be addressed. This study concludes that the implementation of McKinsey's 7S model is able to encourage the strengthening of corporate strategy and competitiveness in the midst of intense competition in Islamic banking.

This research aims to find out how government accounting standards are implemented in village financial management in Sigi Village and how prepared the village government is in managing village finances. The research methodology used is qualitative research, the data sources used are primary dtaa obtained by direct interviews and secondary data obtained from related documents. The location of this research is Sigi Village, Kahayan Tengah District, Pulang Pisau Regency, Central Kalimantan Province. The results of this research can be concluded that the implementation of government accounting standards in this village has not been optimal because in the presentation of village financial reports there are still several reports that are not prepared by the village government. Sigi Village Revenue and Expenditure Budget Implementation Report (APBDes), Changes in Excess Budget Balance Report, Realization Report, Cash Flow Report, and Notes to Financial Reports.

Purpose: This study aims to analyze the effect of audit quality and remote audit on audit quality.  In addition, this study will also consider the moderating effect of information technology on the effect of auditor quality and remote audit on audit quality.
Method: The population of this study were auditors of the Supreme Audit Agency of the Republic of Indonesia Representative of Riau Province.  The sample of this research is all auditors in the agency because it uses a saturated sample technique, with 68 respondents. The hypothesis testing used is partial least square (PLS).
Findings: The results of this study found that professional scepticism, auditor competence, and remote auditing have a significant positive effect on audit quality.  Furthermore, information technology strengthens the effect of auditor professional scepticism on audit quality.  However, there is no evidence information technology can strengthen the effect of competence and remote audit on audit quality. 
Novelty: This study broadens the literature discussing the effect of auditor and remote auditor qualifications and audit quality by considering the moderating role of information technology.  This study will provide a new perspective, especially on remote audits, which are still rarely discussed.

Penelitian ini membahas mengenai angka  keamanan (safety factor) lereng yang dibentuk untuk menyediakan ruang bagi trase  Jalan Jalur Lintas Selatan yang berada di Ruas Jalan Giriwoyo – Glonggong KM. STA. 81+200.  Perhitungan angka keamanan lereng eksisting dilakukan secara manual maupun dengan bantuan Software Geoslope 2012. Perhitungan lereng eksisting tidak memenuhi nilai rekomendasi angka keamanan lereng permanen yang diberikan SNI 8460:2017, yakni sebesar 1,50. Perkuatan dilakukan dengan metode soil nailing dengan tipe drilled and grouted. Final facing menggunakan beton semprot (shotcrete). Hasil perhitungan menyatakan bahwa sudut aman pemasangan nail terhadap bidang horizontal adalah pada range 17° s/d 20°. Dari analisa yang dilakukan, sudut pemasangan nail memiliki pengaruh terhadap angka keamanan global lereng. SNI 8460:2017 memberikan rekomendasi sudut pemasangan nail 10° s/d 20° namun untuk kasus di lokasi penelitian ini, sudut 10° s/d 16° tidak memenuhi syarat stabilitas internal (putus nail & cabut nail). Dilakukan simulasi perhitungan angka keamanan dengan variasi sudut pemasangan nail 10° s/d 20° dengan kesimpulan yang didapat adalah semakin besar sudut pemasangan nail maka semakin kecil nilai angka keamanan global lereng. 

This research aims to analyze the judge's considerations and the protection of buyers of disputed land in case Number 75/Pdt.G/2017/PN Blg jo Case Number 1815K/Pdt/2020. Legal protection for buyers of land rights in inheritance disputes is very important in Indonesia, especially in North Sumatra. Inheritance disputes, such as the Siraso-Raso case, involve conflicts between heirs over the division of inherited land. The high number of land disputes in Indonesia indicates a land management problem that can threaten state security. This research method is juridical-normative. In this process, legal principles, rules, and theories are used to find solutions to specific problems. This research can offer a new way to interpret moral ethics by looking at the broader social, cultural, and economic context. In addition, it can provide practical recommendations that have not been made before. The Siraso-Raso case research can help the development of legal theory and practice in Indonesia, as well as discover the source of land dispute problems and create innovative and efficient solutions through in-depth and systematic analysis. This inheritance dispute involves a conflict between customary law and positive law regarding land ownership, which is an important issue in Indonesian agrarian law. Legal protection for disadvantaged parties, especially women, in inheritance disputes is still weak. The research is expected to help build a more equitable and inclusive legal system to resolve inheritance disputes and recommend legal education for the public regarding land sale and purchase transactions involving inheritance disputes.

Penelitian ini bertujuan untuk menganalisis pertimbangan hakim dan perlindungan terhadap pembeli tanah sengketa dalam perkara Nomor 75/Pdt.G/2017/PN Blg jo Perkara Nomor 1815K/Pdt/2020. Perlindungan hukum bagi pembeli hak atas tanah dalam sengketa waris sangat penting di Indonesia, khususnya di Sumatera Utara. Sengketa waris, seperti kasus Siraso-Raso, melibatkan konflik antara ahli waris atas pembagian tanah warisan. Tingginya angka sengketa tanah di Indonesia mengindikasikan adanya masalah pengelolaan tanah yang dapat mengancam keamanan negara. Metode penelitian ini bersifat yuridis-normatif. Dalam proses ini, asas-asas hukum, aturan-aturan, dan teori-teori hukum digunakan untuk menemukan solusi atas permasalahan tertentu. Penelitian ini dapat menawarkan cara baru untuk menginterpretasikan etika moral dengan melihat konteks sosial, budaya, dan ekonomi yang lebih luas. Selain itu, penelitian ini juga dapat memberikan rekomendasi praktis yang belum pernah dilakukan sebelumnya. Penelitian kasus Siraso-Raso dapat membantu pengembangan teori dan praktik hukum di Indonesia, serta menemukan sumber masalah sengketa tanah dan menciptakan solusi yang inovatif dan efisien melalui analisis yang mendalam dan sistematis. Sengketa warisan ini melibatkan konflik antara hukum adat dan hukum positif mengenai kepemilikan tanah, yang merupakan isu penting dalam hukum agraria di Indonesia. Perlindungan hukum bagi pihak yang dirugikan, terutama perempuan, dalam sengketa waris masih lemah. Penelitian ini diharapkan dapat membantu membangun sistem hukum yang lebih adil dan inklusif dalam menyelesaikan sengketa waris dan merekomendasikan pendidikan hukum bagi masyarakat terkait transaksi jual beli tanah yang melibatkan sengketa waris.

Pembangunan fasilitas sisi darat bandar udara di Indonesia sangat pesat untuk itu perlunya kajian tentang karakteristik penumpang pesawat, hal ini sebagai dasar nantinya mengetahui perilaku, kemampuan dari penumpang sehingga fasiitas dapat sesuai kebutuhan dimana setiap bandara akan berbeda. Karakteristik disini berdasar demografi dengan parameter melputi usia, gender, pendidikan, pendapatan, asal dan tujuan perjalanan. Metode yang digunakan menggunakan deskriptif kuantitatif, jumlah sampel ditentukan dengan rumus slovin, intrumen menggunakan formulir kuesioner, dilakukan dengan secara lansung dan tidak langsung (online) pada penumpang sebagai responden. Hasilnya karakteristik penumpang yaitu untuk , 58,93% laki-laki dan 41,07% perempuan, usia > 21 tahun (umur produktif) sebesar 96, 27%, pendidikan >D3 sebesar 85,86%, jenis pekerjaan 77,07% swasta dan wiraswasta, penghasilan >6juta sebesar sebesar 79,21% dan tujuan perjalan untuk urusan bisnis sebesar 59,47%. Hasil ini sesuai dengan pridikat kota semarang sebagai kota jasa dimana bandara Ahmad Yani berada.

Styrofoam digunakan sebagai bahan utama pengganti agreagat kasar guna mendapatkan beton ringan dengan berat volume menjadi kurang dari 1900 kg/m3 dan juga memiliki kuat tekan beton minimum 100 kg/cm2 dengan cara membuat benda uji berbentuk silinder Ø15-30 cm dengan perbandingan volume komposisi 1 yaitu 1Pc : 2Pasir : 3Styrofoam,  perbandingan  volume  komposisi 2 yaitu 1Pc : 1.5Pasir : 2, 5Styrofoam dan perbandingan komposisi 3 yaitu 1Pc : 1,25Pasir : 2,75Styrofoam.  Dari hasil penelitian menunjukkan karakteristik styrofoam tersebut yang digunakan sebagai pengganti agregat kasar tidak memenuhi syarat untuk beton mutu tinggi karena berat volume styrofoam hanya diangka 0,095 kg/ltr, Berat volume yang diperoleh untuk komposisi 1Pc : 2Pasir : 3Styrofoam adalah 1278,89 kg/m3, komposisi 1Pc: 1,5 Pasir: 2,5 Styrofoam adalah 1242,56 kg/m3, dan komposisi 1Pc : 1,25Pasir : 2,75Styrofoam adalah 1097,88 kg/m3, jika dibandingkan dengan beton konvensional dengan komposisi 1Pc : 2Pasir : 3Kerikil adalah 2387,73 kg/m3 yang mempunyai selisih berat kurang lebih 46,43%, karakteristik kuat tekan beton untuk komposisi 1Pc : 1,5Pasir : 2,5Styrofoam 84,73 kg/cm2 dan komposisi 1Pc : 1,25Pasir : 2,75Styrofoam 71,93 kg/cm2 termasuk dalam klasifikasi beton mutu B0 (<100 kg/cm2), sedangkan kuat tekan karakteristik untuk komposisi 1 Pc: 2 Pasir: 3 Styrofoam adalah 107,13 kg/cm2 (>100 kg/cm2)

This purpose  of this research is to examine the effect of firm size, profitability, leverage on environmental disclosure with competitive advantage as moderation. The research period is 3 years starting from 2019 to 2021. There are 64 manufacturing companies listed on the Indonesian stock exchange. sample selection using purposive sampling method. Hypothesis testing is done by using panel data regression analysis. The results of the study indicate that company size has a positive effect on environmental disclosure. Profitability, have no effect on environmental disclosure.