This research aims to examine the influence of audit quality, debt default and financial distress on going concern audit opinions. The population in this research are Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange in 2020 - 2023. The sampling technique used was the purposive sampling method. The population in this study was 78 companies with 312 observations. This research was measured using SPSS 23 and tests were carried out, namely descriptive statistical analysis, classic assumption tests, namely multicollinearity tests, binomial logistic regression tests (overall model fit, goodness of fit and coefficient of determination or R2), hypothesis tests (partial tests and simultaneous tests). The results of this research show that audit quality has a negative effect on going concern audit opinion, debt default has a positive effect on going concern audit opinion, financial distress has no effect on going concern audit opinion.

Mission is the Great Commission that must be carried out by the church with true enthusiasm and sincerity. However, this part is sometimes not realized consistently within the church due to various problems and obstacles that occur in church institutions. Therefore, it is very important that the mission be carried out properly and spread to all existing groups. Thus, the aim of this article is to provide important points that must be carried out by the church in realizing God's mission in the world so that the church can grow and be consistent in carrying out the mission or Great Commission that has been commanded in Matthew 28:19-20. The method used in this paper is a descriptive qualitative method with an approach to library data sourced from books, Bibles, journals and other online media, then analyzing these sources and drawing conclusions. The result of this article is that the church has important points as an effort to overcome various challenges or problems in mission activities so that the church can maximize the realization of the great commission contained in Matthew 28:19-20 and the church grows healthily and consistently to carry out its responsibility, namely spreading good news for everyone.
 

This research targets to determine: The affect of the bodily work environment and non-bodily work surroundings on paintings motivation. The data in this have a look at have been received From statistics From Forestry Police employees on the Environmental And Forestry carrier in the UPT place Of The Jeneberang woodland management Unit In Gowa district who were inclined to be respondents. This research uses a quantitative form of studies. The facts supply Used Is primary facts acquired thru dispensing Questionnaires at the Environmental And Forestry carrier within the UPT region Of The Jeneberang forest management Unit In Gowa District. using the Roscoe sampling approach with a pattern of 60 forestry police personnel. The facts analysis technique uses a couple of linear regression the usage of the SPSS 22 software. The outcomes of this research imply that the bodily work surroundings and non-physical paintings surroundings together have a advantageous have an impact on on paintings motivation. which means that that the higher the working surroundings is felt, the more paintings motivation of forestry police employees will boom.

This research aims to determine and attempt to analyze the analysis of the influence of motivation and length of work on employee performance with job satisfaction as an intervening variable at the Batipuh Community Health Center. This research is a Structural Equation Modeling (SEM) model with the SmartPLS 3.0 analysis tool. The population and sample for this study were Batipuh Community Health Center employees. The research results found that there is a positive and significant influence between motivation and job satisfaction. There is a positive and significant influence between Length of Work on Job Satisfaction. There is a positive and significant influence between Motivation on Employee Performance. There is no positive and significant influence between Length of Work on Employee Performance. There is no positive and significant influence between Job Satisfaction and Employee Performance. Job Satisfaction does not mediate Motivation on Employee Performance. Job Satisfaction does not mediate Length of Work on Employee Performance.

Maccorawalie Gas Station is one of the gas stations located in Pinrang. Regency, with an increase in the number of vehicles, it will automatically result in  an increase in fuel demand as a result of fuel scarcity, causing motor vehicles owners to be able to queue for hours at public fuel filling stations. This Research aims to determine the length of queues that occur due to delays in fuel. supply and the level of service and arrival at the Maccorawalie gas station.Using quantitative research methods, using Model B Formula calculations: (M/M/S) (Multiple Line Queue Model). The research results show that the queue length that occurs due to delays in fuel supply at peak hours 10:00–11:00 WITA On Monday, 21 August 2023, is 44 meters, and on Thursday, 24 August 2023, is 12.75 meters, and on Saturday, August 26, 2023, namely 31.5 meters. The level of service on Monday, August 21 2023 is 3 vehicles per hour on Thursday, August 24. 2023, it is 8 vehicles/hour, and on Saturday, August 26, 2023, it is 4 vehicles/hour. The arrival rate on Monday, August 21, 2023, is 7 vehicles per hour.On Thursday, August 24, 2023, it is two vehicles per hour, and on Saturday, August 26.In 2023, it will be 5 vehicles per hour.

Handling crew sign on and sign off starts from the moment the crew arrives at the PT office. Seroja Jaya Agensi Kuala Tanjung branch to sign Maritime Work Agreement (PKL) for seafarers who will join Indonesian flag ships and agreements for seafarers who will join foreign flag ships.This paper aims to determine the handling of crew sign on and sign off at the Harbor Master's office by PT. Seroja Jaya Agensi Kuala Tanjung branch which was started after a direction from the owner that there would be a crew change activity, after that the crew sign on and sign off process was carried out at the Harbor Master's office.This research was carried out at PT. Seroja Jaya Agensi Kuala Tanjung branch while carrying out Land Practice (PRADA) from January 2024 to July 2024. The problems faced in handling crew sign on and sign off at the Harbormaster's office were late notification given by the ship owner to the agent and intentional communication between the agent and the ship's crew who will sign on the seafarer's book.

Physical impairment is a condition of being damaged or disturbed as a result of deformity or obstacles to the bones, muscles and joints in their normal function. This condition can be caused by disease, accident, or can also be caused by a congenital condition that results in total disability. Physical impairment can also be interpreted as a form of abnormality or disability in the muscle, bone, joint and nervous system caused by disease, viruses and accidents that occur before birth, at birth and after birth. The aim of this research is to find out how adult men with disabilities can accept themselves in Manduamas sub-district. This research uses a qualitative description method. The population of this study was 4 adult men with disabilities. In an effort to provide assistance to adult men with physical impairments, researchers provide assistance with problematic aspects, namely, physical aspects, psychological aspects, social aspects and spiritual aspects. In an effort to provide pastoral counseling assistance using the Cilent Center approach to adult men with disabilities who cannot accept themselves, there are several approaches taken by the assistant, namely, listening, reflecting, explaining, and being fully present. From the research results, pastoral counseling with a client-centered approach can help adult men with disabilities accept themselves.

This research aims to implement the marketing strategy of Pempek Palembang FC (Micro, Small, and Medium Enterprises) MSMEs through Instagram social media. Established in May 2022 in Bangka Belitung, Pempek Palembang FC offers Palembang specialty food products, namely pempek and tekwan. Despite its high market potential, this MSME faces serious challenges due to its lack of social media presence, resulting in limited marketing reach. This research used qualitative methods with interviews and observations to explore the problems and solutions faced. The results show that the creation of social media accounts, creative content development, and consistency in uploading can increase visibility and sales. Through digital marketing strategies, Pempek Palembang FC can reach a wider market, build a customer community, and increase competitiveness in the digital era.
Keywords: Pempek Palembang FC, MSME, marketing strategy, social media, Instagram, digital marketing.

PT Pelindo Petikemas Belawan. is a container service company. This paper aims to determine the role of the Planner in container loading and unloading activities in the operational division engaged in container loading and unloading. To support the smooth running of loading and unloading work is greatly influenced by the role of the planner in it as well as the loading and unloading equipment facilities and procedures related to the loading and unloading. The role of the planner in operational activities is to receive emails from the shipping company (agent) then the planner immediately makes a loading list that has been sent by the shipping company to the planner with that the planner also determines the place to stack containers on the ship and regulates the equipment that operates for loading and unloading containers. In the role of the planner in loading and unloading activities, better accuracy and supervision are required, because without supervision and accuracy in loading and unloading activities, it can result in errors in exporting/importing containers and damage to the cargo to be loaded/unloaded. In writing this paper, the method used by the author in obtaining data is based on direct observation in the field related to the object, literature analysis and direct interviews.

The problems faced in this study include (1) How does BNI ATM service influence in terms of direct evidence (tangibles) on the level of customer satisfaction at BNI Tasikmalaya Branch? (2) How does BNI ATM service influence in terms of reliability on the level of customer satisfaction at BNI Tasikmalaya Branch? (3) How does BNI ATM service influence in terms of responsiveness on the level of customer satisfaction at BNI Tasikmalaya Branch? (4) How does BNI ATM service influence in terms of assurance on the level of customer satisfaction at BNI Tasikmalaya Branch? (5) How does BNI ATM service influence in terms of empathy on the level of customer satisfaction at BNI Tasikmalaya Branch? (6) How does BNI ATM service influence which consists of direct evidence (tangibles), reliability, responsiveness, assurance, and empathy on the level of customer satisfaction at BNI Tasikmalaya Branch? The purpose of this study was to study, determine, and analyze the influence of ATM services (tangibles, reliability, responsiveness, assurance, and empathy) on the level of customer satisfaction at BNI Tasikmalaya Branch. The method used in this study was an explanatory survey, while the technical data analysis was validity testing, reliability testing, descriptive statistics, Inductive Statistical Analysis with Multiple Regression. The results of the study inform that (1) Tangibles have a positive effect on the level of customer satisfaction at BNI Tasikmalaya Branch. This means that if tangibles are increased, the level of customer satisfaction will also increase. (2) Reliability has a positive effect on the level of customer satisfaction at BNI Tasikmalaya Branch. This means that if reliability is increased, the level of customer satisfaction will also increase. (3) Responsiveness has a positive effect on the level of customer satisfaction at BNI Tasikmalaya Branch. This means that if responsiveness is increased, the level of customer satisfaction will also increase. (4) Assurance has a positive effect on the level of customer satisfaction at BNI Tasikmalaya Branch. This means that if direct evidence (tangibles), reliability, responsiveness, assurance and empathy are increased, then the level of customer satisfaction will also increase. (5) Empathy has a positive effect on the level of customer satisfaction at BNI Tasikmalaya Branch. This means that if empathy is increased, then the level of customer satisfaction will also increase. (6) Direct evidence (tangibles), reliability, responsiveness, assurance and empathy have a positive effect on the level of customer satisfaction at BNI Tasikmalaya Branch. This means that if direct evidence (tangibles), reliability, responsiveness, assurance and empathy are increased, then the level of customer satisfaction will also increase.