Penelitian ini bertujuan untuk mengetahui pengaruh Obedience Pressure, Independensi, dan Keahlian Audit Terhadap Audit Judgment Pada Kantor Akuntan Publik Di Wilayah Surabaya Timur. Populasi penelitian ini adalah semua auditor yang bekerja pada Kantor Akuntan Publik di Wilayah Surabaya Timur yang terdiri dari 28 Kantor AkuntanPublik yang secara regulasi terdaftar pada Sistem Informasi Kantor Akuntan Publik di Institut Akuntan Publik Indonesia dengan Kementerian Keuangan Republik Indonesia Sekretariat Jenderal Pusat Pembinaan Profesi Keuangan Dalam penelitian ini adalah 40 auditor yang bekerja pada 9 Kantor Akuntan Publik yang ada di Wilayah Surabaya Timur. Penelitian ini menggunakan model Structural Equation Model (SEM) dengan model analisis Partial Least Square (PLS) untuk menguji hipotesis yang telah diajukan sebelumnya. Analisis PLS diuji dengan menggunakan bantuan software SmartPLS versi 2.0 for windows. Berdasarkan hasil penelitian yang telah dilakukan, maka dapat disimpulkan beberapa hal sebagai berikut: bahwa Obedience Pressure terhadap Audit Judgment terbukti berpengaruh negatif signifikan. Independensi terhadap Audit Judgment terbukti berpengaruh positif signifikan. Keahlian Audit terhadap Audit Judgment terbukti berpengaruh positif signifikan.

Business processes that are carried out still use manual recording where purchase transactions, inventory recording, and sales records are recorded in the book. Manual recording was deemed less effective and efficient and also resulted in a more complicated inventory reporting process. The purpose of this study is to develop an inventory information system using the Last In First Out (LIFO) method where the unit sold is the last unit entered, making it easier to organize goods, both entering and retrieving goods, and goods will sell quickly because they follow the trend with the latest models that generate more profit. large and this system is also equipped with a minimum stock limit report aimed at knowing the minimum stock limit of goods so that it can provide up to date notifications about out of stock items. By implementing this system, it is hoped that users will find it easier to carry out their business processes.

PT. Nerangi Sarana Karya sering mengalami beberapa masalah karena jumlah pengadaan yang dibeli banyak namun belum ada sistem yang membantu untuk merekomendasikan pembelian produk, contohnya pada tanggal 9 bulan oktober 2018 PT. Untuk mengatasi masalah yang terjadi di PT Nerangi Sarana Karya perlu diterapkan sistem pengambilan keputusan menggunakan metode Fuzzy MCDM, berdasarkan hasil pengujian data bahwa metode ini memiliki tingkat akurasi analisa data sebesar 87% sehingga metode ini cukup layak untuk digunakan dalam pengambilan keputusan.

PDAM Tirta Umbu, Nias Regency in providing services to the management and distribution of clean water has also not satisfied customers. There were 447 complaints or customer complaints during 2018. The purpose of this study is to find out and analyze the influence of service quality and want to know and analyze the most dominant service quality elements affecting customer satisfaction PDAM Tirta Umbu, Nias Regency. This research method is descriptive with survey method approach. The population numbered 9374 customers in 2018. Data collection techniques consisted of questionnaires and documentation studies. The sample technique is accidental, with statistical analysis of multiple regression analysis. The results of research and discussion, amounting to 51.3% of customer satisfaction PDAM Tirta Umbu is influenced by the five service quality variables, while the remaining 48.7% is influenced by other variables.

This study aims to examine the effect of learning accounting character, interest, and learning motivation on learning achievement of accounting students at the University of Victory Sorong. The research was carried out on all students of the Accounting Study Program of the Faculty of Economics and Business, University of Victory Sorong. The data collection method used in this study is a survey method through distributing questionnaires. The sampling technique used was saturated sampling method. Students as the unit of analysis participated as many as 83 students. Data analysis used multiple linear regression with the help of the application of Statistical Package for The Social Science version 22. The results showed that the character of accounting learning, interest, and learning motivation had a positive and significant effect on learning achievement of accounting students.

This study aims to analyze the effect of work discipline on employee performance with the Work Environment as a Moderation Variable. At one of the private universities in Semarang. The sample is all members of the population using a saturated sampling method. The analytical tool used in this research is Moderation Regression Analysis. Hypothesis 1 testing shows that the value of t count = 2.745> t table = 1.645 with a significance number = 0.005 <? = 0.05 (significant). So (H1) which states that work discipline has a positive effect on employee performance is proven. Regression coefficient ?1 = 0.257 (positive sign), this can be interpreted that the higher the work discipline, the higher the employee performance. Hypothesis testing 2. Testing (H2) shows that the t value of the influence of the moderating variable is 2.599> t table = 1.645 with a significance number = 0.016 <? = 0.05 (significant). (H2) which states that the Work Environment positively moderates the effect of Work Discipline on Employee Performance. The interaction test shows ?2 = 0.175 (positive sign), this can be interpreted that a good work environment will strengthen the effect of work discipline on employee work discipline. 
Keywords: work discipline,  Employee performance, Work environment

Niat berwirausaha di kalangan mahasiswa perlu ditingkatkan untuk mendorong mahasiswa melakukan kegiatan kewirausahaan, sehingga dapat membantu menyelesaikan permasalahan pengangguran di masyarakat dan meningkatkan pertumbuhan ekonomi negara. Faktor yang mempengaruhi niat berwirausaha antara lain adalah dukungan dan lingkungan universitas serta dukungan relasi. Penelitian ini bertujuan untuk mengetahui pengaruh dukungan dan lingkungan universitas serta dukungan relasi terhadap niat berwirausaha mahasiswa. Sampel penelitian ini adalah 204 orang mahasiswa yang sedang menempuh pembelajaran  entrepreneurship. Data dianalisis dengan menggunakan analisis regresi linear berganda dengan menggunakan software SPSS. Hasil analisis regresi linear berganda menunjukkan bahwa dukungan dan lingkungan universitas serta dukungan relasi berpengaruh signifikan terhadap niat berwirausaha mahasiswa jurusan bisnis.
 

The purpose of This study to find out the impact of Earning Per Share (EPS) and Price to Book Value (PBV) to the stock price of PT. Indofood CBP Sukses Makmur, Tbk period of 2010-2019. Quantitative approach is used to find and analyze the impact of Earning Per Share (EPS) and Price to Book Value (PBV) variables through the stock value simultaneously or partially, and to find out which variables provide the most dominant to the stock price of PT. Indofood CBP Sukses Makmur, Tbk. Based on The Test Result of Simple Linear Regression, Multiple Linear Regression, and Determination Coefficients show that the variable influence strongly to the price stock, in Partial Test (T Test) variable Earning Per Share (PBV) is unrelated and not significant on stock prices and Price to Book Value (PBV) associated with and significant to stock prices. The test result between EPS and PBV on the stock prices of PT. Indofood CBP Sukses Makmur, Tbk using the Runs Test proves that there is no autocorrelation in this study, and based on the Simultaneous Test, both variables can be concluded as Earning Per Share (EPS) and Price to Book Value (PBV) together with as important and significant to the stock price of PT. Indofood CBP Sukses Makmur, Tbk

This research is to know the Influence of Communication, Motivation, And Work Ability To Performance Of Subdistrict Officer Of Universitas STEKOM Semarang. Research data was obtained through questionnaire. The sample used in this research is 82 respondents. The data obtained were processed by using descriptive  analysis  and  quantitative  statistical  analysis.  Quantitative  analysis using multiple regression analysis to determine the effect of independent variables to  dependent  variables,  but  before  the  test  is  done  first  test  the  validity and reliability test.The result of regression analysis shows that Communication, Motivation, and Work Ability to Performance.

Pengaruh Harga Dan Gaya Hidup Terhadap Minat Beli Masyarakat Pada Pasar Tradisional Amahami Dimasa Pandemi Covid-19. Penelitian ini bertujuan untuk mengetahui pengaruh harga dan gaya hidup terhadap minat beli masyarakat pada pasar tradisional amahami dimasa pandemi covid-19. Jenis Penelitian ini adalah penelitian asosiatif secara kuantitatif dan lokasinya di pasar tradisional Amahami, Kota Bima. Dalam penelitian ini sampel terdiri dari 55 responden yang dipilih menggunakan teknik purposive sampling. Teknik  pengumpulan data dalam penelitian  ini  menggunakan  kuesioner,  observasi, dan studi pustaka. Uji  coba  instrumen  menggunakan uji validitas dan uji reliabilitas. Metode analisis  data  yang digunakan analisis regresi linear  berganda, koefisien determinasi; uji f (uji simultan), uji t (uji parsial) dan uji asumsi klasik. Hasil  Penelitian menunjukkan bahwa secara uji t (uji parsial) diketahui bahwa variabel harga tidak berpengaruh signifikan terhadap variabel minat beli sedangkan pada variabel gaya hidup memiliki pengaruh positif dan signifikan terhadap variabel minat beli . Kemudian secara uji f (uji simultan) diketahui variabel harga dan variabel gaya hidup memiliki pengaruh positif dan signifikan terhadap variabel minat beli.