bluuebunny/crossref_metadata_2025 huggingface dataset:
Upaya Guru Bimbingan dan Konseling dalam Meningkatkan Resiliensi Akademik Siswa Selama Pembelajaran Jarak Jauh
Authors: Satrianta Hengki , Rufaidah Anna , Nisa Afiatin , Dachmiati Sabrina
Published: July 2023

Online learning as an effort to minimize the transmission of Covid-19 has a negative effect on student learning activities. Saturation, decreased motivation, and low student attention occur in the field. Academic resilience is needed so that students are able to survive and achieve the targeted academic achievements. The efforts of Guidance and Counseling (BK) teachers are needed for that. This study aims to determine how the efforts of BK teachers in improving students' academic resilience during online learning. This was a descriptive qualitative research. Data in this study were obtained through six informants namely the principal, vice principal of the curriculum field, two BK teachers, and two students. Data were collected by in-depth interviews, observations, and documentation notes. Data were analyzed through reduction, display, and verification techniques as well as conclusions. The results showed that to improve students' academic resilience during distance learning BK teachers took preventive actions through information services, curative through individual and group counseling, and promotive through the introduction of BK performance profiles.
Teknik Konseling Umum yang Digunakan Guru Bimbingan dan Konseling untuk Mengatasi Permasalahan Siswa di SMA Negeri 1 Stabat
Authors: Wahdanah Ike Nurul , Saputri Lidya , Abdurrahman Abdurrahman
Published: July 2023

Tujuan penelitian ini yaitu untuk mengetahui penerapan teknik konseling yang digunakan guru BK di SMA Negeri 1 Stabat dalam menangani masalah yang dihadapi oleh setiap siswa-siswinya. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif atau bisa disebut eksplorasi subjektif, yaitu dengan cara mengumpulkan data dengan sistem observasi, interview atau wawancara serta dokumentasi. Sumber informasi dalam penelitian ini adalah guru honor BK di SMA Negeri 1 Stabat. Berdasarkan hasil penelitian, teknik konseling yang digunakan guru BK berguna untuk membantu menangani atau mengatasi masalah yang dihadapi, serta dapat membantu siswa menentukan masalahnya. Kesimpulan dari penelitian ini yaitu dengan adanya teknik konseling dapat mempermudah guru BK dalam menangani kasus yang dihadapi klien atau siswanya.
Hubungan Antara Body Image Dengan Kepercayaan Diri Serta Implikasinya Pada Bimbingan Dan Konseling
Authors: Safitri Fifi , Afiati Evi , Wibowo Bangun Yoga
Published: July 2023

Penelitian ini bertujuan untuk mengetahui hubungan antara body image dengan kepercayaan diri siswi kelas XII SMA Negeri 5 Cilegon. Subjek penelitian ini adalah siswi kelas XII berjumlah 113 orang. Teknik pengumpulan data berupa kuesioner. Teknik pengumpulan sampel menggunakan simple random sampling. Metode yang digunakan yaitu metode kuantitatif. Analisis data yang digunakan menggunakan analisis regresi dan korelasi. Hasil uji korelasi didapatkan R = 0.439, dengan taraf signifikansi 0.000 (p < 0.05). Sehingga dapat disimpulkan bahwa variabel body image secara signifikan memiliki hubungan yang positif dengan kepercayaan diri. Hal ini berarti bahwa semakin positif body image siswi SMA Negeri 5 Cilegon, maka akan semakin tinggi tingkat kepercayaan dirinya. Sebaliknya, semakin negatif body image siswi SMA Negeri 5 Cilegon maka, akan semakin rendah tingkat kepercayaan dirinya. Sumbangan efektif yang diberikan oleh variabel body image terhadap kepercayaan diri sebesar 19,2% dan sisanya 80,8% dipengaruhi faktor luar dalam penelitian.
Gambaran Pentingnya Menggunakan Asas Kerahasiaan dalam Melakukan Layanan Konseling Individu di Desa Timbang Lawan
Authors: Daulay Nurussakinah , Jahara Aini , Mauluddin3 Akhyar , Rambe4 Annisa , Tambunan Wirda Selvya
Published: July 2023

Manusia selalu membutuhkan orang lain dalam menjalani kehidupan dengan arti lain manusia hidup bergantung oleh orang lain. manusia selalu berinteraksi dengan orang lain. Dalam menjalani kehidupan, masyarakat tidak lepas dengan adanya masalah. Masalah selalu datang tanpa terduga. Konseling individu yaitu layanan bimbingan dan konseling yang memungkinkan peserta didik atau konseli mendapatkan layanan langsung tatap muka secara perseorangan dengan guru pembimbing dalam rangka pembahasan pengentasan masalah pribadi yang diderita konseli.Penelitian ini bertujuan untuk mengetahui adakah terdapat pengaruh layanan konseling individu dengan menggunakan asas kerahasiaan terhadap masyarakat Desa Timbang Lawan serta mengentaskan masalah yang dihadapi klien. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan menggunakan instrumen berupa wawancara dan observasi. Responden penelitian dilakukan terhadap remaja Desa Timbang Lawan. Hasil penelitian menunjukan bahwa melalui layanan bimbingan konseling indiviud berpengaruh untuk keberlangsungan hidup karna dengan terselesaikannya masalah yang dihadapi, membuat individu menjadi kembali semangat dan percaya diri. Asas Kerahasiaan atau disebut dengan confidential merupakan perilaku konselor untuk  menjaga  rahasian segala data atau informasi tentang diri konseli berkenaan dengan pelayanan konseling.

  Kata Kunci :  Layanan Konseling, Asas Kerahasiaan
Studi Kasus Kemampuan Komunkasi Interpersonal Pada Anak di Desa Bagan Kuala
Authors: Putri Ade Chita , Prameswari Sekar Aulia , Simanungkalit Semiana , Nasution Risdani Putri
Published: July 2023

Tujuan penelitian ini adalah untuk mengetahui kemampuan komunikasi interpersonal pada anak di desa Bagan Kuala. Penelitian ini dilkakukan sebab pada zaman sekarang banyak anak yang tidak memiliki kemampuan interpersonal yang baik serta sesuai kaidah. Metodologi penelitian yang digunakan adalah penelitian kualitatif dengan studi kasus. Sampel yang diambil dari ini adalah anak dari desa Bagan Kuala yang dilambil melalui tekni random sampling. Dari hasil penelitian dapat disimpulkan komunikasi interpersonal yang dilakukan oleh anak di Desa Bagan Kuala sudah cukup baik dan masih menerapkan nilai-nilai tata krama yang berlaku di Indonesia. Maka dari itu kemampuan komunikasi interpersonal pada anak adalah salah satu hal yang wajib menjadi perhatian orang tua.
Upaya Mengatasi Problematika Mental pada Anak Berkebutuhan Khusus Melalui Bimbingan dan Konseling
Authors: Novitasari Meylani , Afiqah Hani , Dwi Fitrotul Nurul , Nonika Putri Simatupang Roy , Rizkard Al Azkary Wildan
Published: July 2023

Penelitian ini dilakukan untuk mengetahui problematika mental apa saja yang dihadapi oleh Anak Berkebutuhan Khusus (ABK) yang kemudian berusaha diatasi melalui metode bimbingan dan konseling. Dengan dilakukannya penelitian ini, diharapkan akan semakin banyak problematika mental ABK yang dapat di deteksi sejak dini dan bagaimana penanganan nya. Systematical Literatur Review (SLR) menjadi metode yang digunakan dengan mengumpulkan referensi dari berbagai jurnal. Analisis data menggunakan pendekatan kualitatif yang berupaya mengidentifikasi dan mengevaluasi keseluruhan hasil penelitian sesuai dengan pertanyaan penelitian atau pun topik penelitian. Adapun hasil penelitian yang diperoleh, yaitu problematika mental ABK yang kerap ditemui adalah anak memiliki kesulitan belajar dan kurang percaya diri. Dan upaya yang bisa dilakukan adalah dengan melakukan konseling juga bimbingan dan pemberian saran motivasi pada anak. Adapun yang dapat dilakukan oleh peneliti selanjutnya berkaitan dengan fenomena ini adalah dengan mengkaji lebih banyak metode pendekatan lain dalam upaya mengatasi problematika anak selain dengan meningkatkan motivasi anak.
Factors Affecting the Profit of Coal Companies in Indonesian Stock Exchange (IDX)
Authors: Maryana Maryana , Irfan Irfan , Rahman* Bobby , Wanto Adri
Published: July 2023

This study aims to examine the effect of Firm Size, Leverage, and Accrued Expenses on Profits in coal companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data from as many as 8 coal companies listed on the Indonesia Stock Exchange for an observation period of 7 years so there are 56 observations. The sampling technique used is the purposive sampling method. The method used is panel data regression analysis. The results of the study show that simultaneously show that Firm size, leverage, and Accrued Expenses have a positive and significant effect on the profits of coal companies listed on the Indonesia Stock Exchange.

Keywords: Profit, Firm Size; Leverage; Accrued Expense; Coal Companies

 

This study aims to examine the effect of Firm Size, Leverage, and Accrued Expenses on Profits in coal companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data from as many as 8 coal companies listed on the Indonesia Stock Exchange for an observation period of 7 years so there are 56 observations. The sampling technique used is the purposive sampling method. The method used is panel data regression analysis. The results of the study show that simultaneously show that Firm size, leverage, and Accrued Expenses have a positive and significant effect on the profits of coal companies listed on the Indonesia Stock Exchange.

Kata Kunci: Laba; Ukuran Perusahaan; Leverage; Beban Akrual; Perusahaan Batu Bara
Analysis of The Debtor's Endurance using Cox Regression Semiparametric Method
Authors: Handayani* Vitri Aprilla , Reza Widya , Anggraeni Andini Setyo , Rusmadi Garry
Published: July 2023

The aim of this research was conducted to determine the factors that influence the resilience of car loan debtors in an area. The research method used is semiparametric Cox regression on secondary data, WAREHOUSE consisting of the customer profile (demography) and historical payment consisting of 25 observed variables. The Cox regression model used in this study is a proportional hazard Cox regression model. Based on the description of the data, it shows that there is a risk of defaulting debtors who have been past due compared to never past due. Cox proportional hazard regression model with the semiparametric method can be used to identify factors that affect debtor resilience. Of the 25 variables observed, there is one variable, namely the X16 (Age) variable which does not significantly affect the debtor's endurance.

Keywords: Debtor Resistance; Historical Payment; Semiparametric; Cox Regression; Proportional Hazard

 

Penelitian ini bertujuan untuk mengetahui faktor yang berpengaruh terhadap daya tahan debitur kredit mobil di suatu wilayah. Metode penelitian yang digunakan pada penelitian ini adalah semiparametric regresi cox pada data sekunder, warehouse yang terdiri profil (demographi) customer dan historycal payment terdiri atas 25 varibel yang diamati. Model regresi Cox yang digunakan pada penelitian ini adalah model regresi Cox hazard proporsional. Berdasarkan deskripsi data menunjukkan adanya risiko debitur gagal bayar yang Pernah Past Due dibandingkan Never Past Due. Model regresi cox proportional hazard dengan metode semiparametrik dapat digunakan untuk mengedentifikasi faktor-faktor yang mempengaruhi daya tahan debitur. Dari 25 variable yang diamati ada 1 (satu) variable yaitu peubah X16 (Age) yang tidak signifikan berpengaruh terhadap daya tahan debitur.

Kata Kunci: Daya Tahan Debitur; Riwayat Pembayaran; Semiparametrik; Regresi Cox; Proporsi Hazard
The Importance of The Chief Executive Officer (CEO) Characteristics in relation to Firm Value
Authors: Berlian Sucma , Sumarsono* Hadi , Wahyuningsih Dwi Warni
Published: July 2023

The purpose of this article is to clarify the relation between CEO characteristics and firm value in the banking industry sector on Indonesia Stock Exchange. This study used 183 data collected from 37 banking companies from 2015 to 2020. The results show that CEO characteristics (gender, MBA degree, tenure) have no effect on firm value as measured using Market to Book Value (MBV). Meanwhile, ROA, Leverage, and financial condition as control variables have an effect on firm value. This result indicates that company policies do not depend on an individual (CEO), but company policies are based on all members board of directors or the top management team. This study has implications for upper echelon theory that CEO is not the only powerful actor who can determine the firm value.

Keywords: Firm Value; CEO Characteristic; Upper Echelon; Market to Book Value; IDX

 

 

Tujuan dari penelitian ini adalah untuk menguji pengaruh karakteristik CEO terhadap nilai perusahaan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan sampel sebanyak 37 perusahaan perbankan dari tahun 2015 sampai dengan tahun 2022 terkumpul data sebanyak 193 observasi. Pengujian dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa karakteristik CEO (Jenis kelamin, gelar MBA, tenur) tidak berpengaruh terhadap Market to Book Value (MBV) sebagai proksi nilai perusahaan. Leverage dan kondisi keuangan sebagai variable control berpengaruh terhadap nilai perusahaan. Hasil penelitian memberikan indikasi bahwa kebijakan perusahaan tidak hanya tergantung pada seorang individu (CEO) saja namun kebijakan perusahaan didasarkan pada seluruh anggota dalam jajaran dewan direksi atau top management team.  Penelitian ini memberikan implikasi terhadap teori upper echelon bahwa CEO bukanlah satu-satunya powerful actor yang dapat menentukan nilai perusahaan.

Kata Kunci: Nilai perusahaan; Karakteristik CEO; Eselon Atas; Pasar Nilai Buku; BEI
Financial Inclusion of Islamic Banking and Financial Technology as a Growth Factor for MSMEs
Authors: Jannah Annisa Maftuhatul , Budiarti* Isniar
Published: July 2023

This study discusses issues that occur in MSMEs that have difficulties and low levels of access for MSMEs owners to banking services in the sharia sector and the use of Financial Technology in financial institutions, aims to examine the effect of Islamic banking financial inclusion, the use of Financial Technology on the growth of MSMEs in the region Bandung. The method used is descriptive and verification with a quantitative approach, by distributing questionnaires to 90 MSMEs owners assisted by Kadin West Java, analyzed using multiple linear regression analysis techniques with the IBM SPSS 26.0.0 Software program. The results of the study show that the Financial Inclusion of Islamic Banking and Financial Technology has a high effect on MSME growth. The impact of this research is to provide information and advice to MSMEs because with access to Islamic banking financial inclusion and the use of fintech by MSMEs themselves can increase the growth of MSMEs.

Keywords: Islamic Banking Financial Inclusion; Financial Technology; MSMEs Growth; Banking Economy; MSMEs Conditions

 

Penelitian ini membahas isu yang terjadi pada kesulitan UMKM dan rendahnya akses UMKM pada layanan perbankan di sektor syariah dan penggunaan teknologi keuangan pada lembaga keuangan, bertujuan untuk menguji pengaruh inklusi keuangan perbankan syariah, penggunaan teknologi keuangan terhadap pertumbuhan UMKM yang berada di wilayah Kota Bandung. Metode yang digunakan adalah deskriptif dan verifikatif dengan pendekatan kuantitatif, melalui penyebaran kuesioner kepada 90 pemilik UMKM binaan Kamar Dagang dan Industri (Kadin) Provinsi Jawa Barat, dianalisis menggunakan teknik analisis regresi linear berganda. Hasil penelitian menunjukan bahwa Inklusi Keuangan Perbankan Syariah dan teknologi keuangan berpengaruh tinggi terhadap Pertumbuhan UMKM. Dampak dari penelitian ini memberikan informasi dan saran kepada pelaku UMKM karena dengan adanya akses dari inklusi keuangan perbankan syariah dan penggunaan fintech oleh UMKM itu sendiri dapat meningkatkan pertumbuhan UMKM.

Kata Kunci: Inklusi Keuangan Perbankan Syariah; Teknologi Keuangan; Pertumbuhan UMKM; Ekonomi Perbankan; Kondisi UMKM
State-Owned Bank Health Level using the CAMELS Method for the Period of 2015-2020
Authors: Sutisnawati* Yayah , Pamungkas Nurul Putri
Published: July 2023

The purpose of this study was to identify the soundness level of a bank by using CAR, NPL, ROA, BOPO, and long-distance relationships in the CAMELS system in one of the Banking SOEs. The method used is a quantitative method with a descriptive approach over a period of six years (2015-2020). The research findings show a comparison of the 2015-2020 CAR in the face of depreciation and escalation or the occurrence of instability. There was also a decrease in the CAR ratio in 2015-2016 due to an increase in the amount of RWA without being offset by bank capital. Comparison of NPLs in BUMN Banking escalates every year due to the high risk of missing budget formation or bad loans. These results were found by analyzing each level of the soundness of each ratio variable (CAR, NPL, ROA) to financial institutions.

Keywords: Banking; Financial; ROA; BOPO; CAR

 

Tujuan penelitian ini untuk mengidentifikasi tingkat kesehatan bank dengan menggunakan Rasio CAR, NPL, ROA, BOPO, dan hubungan jarak jauh dalam sistem CAMELS di salah satu BUMN Perbankan. Metode yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif dalam periode enam tahun (2015-2020). Temuan penelitian menunjukkan perbandingan CAR tahun 2015-2020 dalam menghadapi penyusutan dan eskalasi atau terjadinya instabilitas. Terjadi pula penurunan Rasio CAR tahun 2015-2016 karena peningkatan jumlah ATMR tanpa diimbangi permodalan bank. Perbandingan NPL di BUMN Perbankan tiap tahun terjadi eskalasi karena tingginya resiko pembentukan anggaran yang hilang atau kredit macet. Hasil tersebut ditemukan dengan menganalisis setiap tingkat kesehatan dari setiap variabel rasio (CAR, NPL, ROA) terhadap lembaga keuangan.

Kata Kunci: Perbankan; Keuangan; ROA; BOPO; CAR
Strategic Business Plan of Sayang Holidays USA Travel Agency
Authors: Handayani Trustorini , Murugesu Karina Devi , Novianti Windi , Iffan* Muhammad , Santy Raeni Dwi
Published: July 2023

The development of tourists and tourism is going very fast which requires travel agencies to make adjustments and innovations. Sayang Holidays is a travel agency operating in California, San Francisco, USA. This study was conducted to excavate the feasibility of Sayang Holidays as a business entity engaged in the tourism sector. The method used is the Miles and Huberman model which divides into four stages, namely data collection, data reduction, data display, and decision making. From this study, it was found that Sayang Holidays is relevant and feasible in becoming a competitive travel agency in San Fransisco. The measurement was conducted from the marketing, human resource, financial ability, and operational aspects. It is hoped that this research can be useful for furthering the development of the business.

Keywords: Travel Agency; Finance; Feasibility Study; Business Plan; Tourism

 

 

Perkembangan wisatawan dan pariwisata yang berlangsung sangat cepat menuntut biro perjalanan untuk melakukan penyesuaian dan inovasi. Sayang Holidays adalah agen perjalanan yang beroperasi di California, San Francisco, AS. Kajian ini dilakukan untuk menggali kelayakan Sayang Holidays sebagai badan usaha yang bergerak di bidang pariwisata. Metode yang digunakan adalah model Miles dan Huberman yang terbagi menjadi empat tahapan yaitu pengumpulan data, reduksi data, display data, dan pengambilan keputusan. Dari penelitian ini ditemukan bahwa Sayang Holidays relevan dan layak untuk menjadi agen perjalanan yang kompetitif di San Fransisco. Pengukuran dilakukan dari aspek pemasaran, sumber daya manusia, kemampuan finansial, dan operasional. diharapkan penelitian ini dapat bermanfaat untuk pengembangan usaha selanjutnya.

Kata Kunci: Agen Perjalanan; Keuangan; Studi Kelayakan; Rencana Bisnis; Pariwisata
Financial Structure and Stock of Infrastructure, Utilities and Transportation Companies
Authors: Mubarok* Faizul , Ulfarini Deby
Published: July 2023

This study aims to analyze the factors that affect the stock prices of companies in the infrastructure sector. This study utilizes a panel data regression method conducted from 2015 to 2022, using quarterly reports from seven different companies. According to the findings, four elements have a major impact on the stock price. The return on assets (ROA), price to book value (PBV), and total asset turnover (TATO) have a positive impact on stock prices, while debt to equity ratio (DER) has a negative impact. These findings are consistent with previous research on factors that affect stock prices. Companies should pay close attention to consistency in financial ratio indicators that affect stock prices, as demonstrated by this study. Financial ratio volatility is associated with higher risk and lower investor trust.
Keywords: Company; Performance; Stock; Infrastructure; Ratio
 
Abstrak
Tujuan utama penelitian ini adalah untuk mengidentifikasi faktor-faktor yang berkontribusi terhadap fluktuasi harga saham. Penelitian ini menggunakan metode regresi data panel yang dilakukan dari tahun 2015 sampai dengan 2022, dengan laporan triwulanan dari tujuh perusahaan yang berbeda. Price to book value (PBV), return on assets (ROA), dan total asset turnover (TATO) memiliki pengaruh positif terhadap harga saham, sedangkan debt to equity ratio (DER) memiliki pengaruh negatif. Temuan ini konsisten dengan penelitian sebelumnya mengenai faktor-faktor yang mempengaruhi harga saham. Perusahaan harus memperhatikan konsistensi indikator rasio keuangan yang mempengaruhi harga saham, seperti yang ditunjukkan oleh penelitian ini. Volatilitas rasio keuangan dikaitkan dengan risiko yang lebih tinggi dan kepercayaan investor yang lebih rendah.
Kata Kunci: Perusahaan; Kinerja; Saham; Infrastruktur; Rasio
Measuring the Capital Adequacy Ratio for Bank Business Activity Group 3 that listed in Indonesia Stock Exchange
Authors: Herlina* Listri , Suryaningprang Andre
Published: July 2023

This study analyzes how the capital condition of 10 commercial banks in the category of bank business activity group 3 which is listed on IDX. The analysis is related to central bank regulation concerning banks being required to increase capital more than the minimum capital adequacy ratio as a buffer to prevent a crisis. Using the panel data regression method to analyze the issue, four independent variables used from internal factors namely Non-Performing Loan, Net Interest Margin, Loan to Deposit Ratio, and Credit Growth, there are one bank has the capital highest and only needs to increase its capital for 4% to join bank business activity group. Furthermore, there are three banks with the lowest capital adequacy ratio. Research results found that NPL significantly affects the capital of 10 banks Group 3. Based on the result, when Non-Performing Loans increase the banks will increase their capital reserves beyond the minimum capital reserves that have been set as a buffer against potential losses.

Keywords: CAR; Bank Capital; Fixed Effect Method; Buffer; NPL

 

Abstrak

Penelitian ini dilakukan untuk mengetahui bagaimana kondisi permodalan 10 bank umum dalam kategori kegiatan usaha bank kelompok 3 yang terdaftar di BEI. Analisis ini terkait dengan peraturan bank sentral tentang bank yang wajib meningkatkan modal lebih dari rasio kecukupan modal minimum sebagai penyangga (Buffer) apabila terjadi krisis keuangan dan ekonomi yang dapat mengganggu stabilitas sistem keuangan. Dengan menggunakan metode regresi data panel untuk menganalisis permasalahan tersebut, digunakan empat variabel independen dari faktor internal yaitu NPL, NIM, LDR, Pertumbuhan Kredit. Terdapat 1 bank yang memiliki permodalan tertinggi dan dengan hanya menambah modal sebesar 4% bank tersebut dapat masuk kedalam kategori Bank Unit Kegiatan Usaha. Selanjutnya, terdapat tiga bank dengan rasio kecukupan modal terendah sehingga bank tersebut wajib meningkatkan modalnya. Hasil penelitian membuktikan bahwa NPL berpengaruh positif dan signifikan terhadap permodalan 10 bank Bank Unit Kegiatan Usaha 3. Dengan berpengaruhnya NPL terhadap permodalan bank, maka Ketika NPL meningkat bank akan menambah cadangan modal melebihi minimum cadangan modal yang telah di tetapkan sebagai penyangga terhadap potensi kerugian.

Kata Kunci: CAR; Modal bank; Metode Fixed Effect; Penyangga; NPL
Application of Design Thinking in Designing a Digital Financial Reporting Platform
Authors: Gunawan* Arien Arianti , Fatiha Aziza Nur , Humaira Alya Alifia , Adistiya Cika
Published: July 2023

This research aims to create a new innovation that can help MSME actors manage their finances by using financial reports in accordance with existing accounting standards as practically as possible and digitally based. This study uses a design thinking approach and a qualitative approach which aims to gain a deep understanding, develop theoretical foundations, and describe the reality of the research scope. The technique used is in the form of collecting data sourced from MSME actors in the city of Bandung. The results of this study contribute to knowledge about design thinking and entrepreneurship as well as for the parties involved, and most of the research samples said it would be helpful if this digital financial reporting platform was developed.

Keywords: Design Thinking; Digital Financial Reporting; MSMEs; Accounting; Digital Platform

 

Abstrak

Penelitian ini bertujuan untuk menciptakan sebuah inovasi baru yang dapat membantu para pelaku UMKM dalam mengelola keuangannya dengan menggunakan laporan keuangan sesuai dengan standar akuntansi yang ada dengan sepraktis mungkin dan berbasis digital. Penelitian ini menggunakan metode pendekatan design thinking dan pendekatan kualitatif yang bertujuan untuk memperoleh pemahaman yang mendalam, mengembangkan dasar-dasar teori, serta mendeskripsikan realitas ruang lingkup penelitian. Teknik yang digunakan berupa pengumpulan data yang bersumber dari pelaku UMKM di Kota Bandung. Hasil penelitian ini memberikan kontribusi terhadap pengetahuan mengenai design thinking dan kewirausahaan maupun bagi pihak-pihak yang terlibat, dan sebagian besar dari sampel penelitian ini mengatakan akan terbantu bila platform laporan keuangan digital ini dikembangkan.

Kata Kunci: Design Thinking; Laporan Keuangan Digital; UMKM; Akuntansi; Platform Digital
PENERAPAN METODE IMPORTANCE PERFORMANCE ANALYSIS (IPA) UNTUK MENGANALISIS KUALITAS APLIKASI TOKOPEDIA BERDASARKAN KEPUASAN PELANGGAN
Authors: Moladia Tita , Kristiana Titin
Published: July 2023

Tokopedia merupakan e-commerce yang mempunyai pengunjung sebanyak 158 juta per bulannya dan menjadi salah satu e-commerce yang paling sering dikunjungi. Sebagai situs e-commerce dengan pengunjung terbanyak, sudah semestinya Tokopedia memberikan pelayanan yang baik agar setelah melakukan transaksi pelanggan merasa puas dan kedepannya akan menggunakan aplikasi yang sama untuk berbelanja. Melalui kualitas produk maupun jasa yang ditawarkan, kualitas layanan memiliki kaitan yang kuat dengan keuntungan perusahaan. Kepuasan pelanggan tergantung pada standar dan kualitas dari perusahaan. Seiring pesatnya perkembangan e-commerce, perusahaan berlomba-lomba untuk menciptakan fitur-fitur baru demi kenyamanan pelanggan saat berbelanja dan agar dapat unggul bersaing dengan e-commerce lainnya. Oleh karena itu, penggunaan metode Importance Performance Analysis (IPA) diharapkan dapat menjadi metode untuk menganalisis kepuasan pelanggan guna meningkatkan kualitas produk maupun jasa pada aplikasi Tokopedia. Dari penggunaan metode IPA, dapat diketahui bahwa aplikasi Tokopedia memperoleh nilai tingkat kesesuaian sebesar 98,7% dimana nilai tersebut <100% dan dari analisis kesenjangan (gap) hasilnya bernilai negatif yaitu sebesar -0,06 dimana nilai tersebut dianggap belum sesuai dengan harapan pengguna sehingga berdasarkan nilai-nilai dari atribut-atribut yang menjadi kriteria penilaian dapat dipertimbangkan untuk dilakukan peningkatan kinerjanya.
SISTEM PAKAR DIAGNOSIS KESEHATAN MENTAL PADA MAHASISWA UNIVERSITAS AMIKOM PURWOKERTO
Authors: Nurhafiyah Isti , Marcos Hendra
Published: July 2023

Kesehatan mental sangatlah penting bagi kehidupan seseorang, terutama dalam bidang pendidikan khususnya dikalangan mahasiswa agar dapat belajar dengan lancar, maka semua mahasiswa harus dalam kondisi fisik dan mental yang baik. Mahasiswa Amikom Purwokerto menghadapi kendala, contohnya tidak adanya layanan konseling, tidak adanya waktu untuk konseling dikesibukan perkuliahan, dan biaya konseling di luaran cukup mahal. Penelitian ini dapat membantu permasalahan yaitu pembuatan sistem untuk mendiagnosa tingkat gangguan kesehatan mental mahasiswa Universitas Amikom Purwokerto. Pada penelitian ini, terdapat 3 jenis gangguan kesehatan mental yang akan diteliti  yaitu depresi, stress, dan gangguan kecemasan. Metode yang digunakan untuk analisa data yaitu menggunakan metode Certainty Factor, karena sesuai untuk pencarian fakta / hasil dalam proses diagnosa dalam menemukan nilai kebenaran. Dalam tahap pengujian UAT (User Acceptance Test)  dengan responden 15 orang mahasiswa dan pakar membuktikan kategori rata-rata yang baik hingga mencapai 91,55%, ini menunjukkan bahwa kinerja sistem yang dibuat telah memunuhi tujuan awal pembuatan.
SOCIO-ECONOMIC ASPECTS OF THE SPHERE OF HEALTH PROTECTION UNDER CRISIS CONDITIONS
Authors:   Chernivtsi Institute Trade and Economics of SUTE, Chernivtsi, Viktoria Vudvud
Published: July 2023

In the context of reforming the health care sector, which the Government initiated back in 2015, the onset of political and financial crises, and later the military situation in the east, the COVID-19 pandemic and, as a result, the situation of the mismatch of social development with economic transformation, there is a need to improve the organization financing of healthcare institutions of Ukraine. After all, in these conditions, budget funds are not enough to cover all the costs of medical institutions, so there is a need to find additional sources of financing and to combine financial flows. The purpose of the article is to research new approaches to financing the healthcare system in Ukraine. In the process of carrying out the research, general scientific theoretical methods were used: system analysis - to clarify the main categories of the research; abstract-logical method - to make theoretical generalizations and conclusions about the essence and role of public finances, graphic method - to give a visual presentation of the mechanism for ensuring the financial security of the state. The article examines the main needs for transformational changes in the system of state health care management, reveals the task of reforming the health care system and the need for its financial support. Changes in the financing of medical institutions based on their transformation from budget institutions into medical communal non-profit enterprises were studied. Health care sector expenditures in Ukraine and current costs of health care institutions were analyzed. The key problems of public health protection are identified and ways to solve them are suggested. The article highlights modern approaches to financial support of medical communal non-profit enterprises. Financial provision of health care is considered as a method of a financial mechanism that determines the principles, sources and forms of financing the business entities whose activities are aimed at protecting, preserving and strengthening health. It requires further improvement of the government's course and increasing the effectiveness of reforms in the health care system, the mechanism for financing expenses for its maintenance and development, improving measures to financially strengthen the functioning of communal non-commercial enterprises, revision and improvement of the current legal framework in the field of health care.
CURRENT TRENDS OF EMPLOYEE CAREER MANAGEMENT AT THE ENTERPRISE IN CRISIS CONDITIONS
Authors:   Chernivtsi Institute Trade and Economics of SUTE, Chernivtsi, Olha Vdovichena , Maria Hnatiuk ,   Chernivtsi Institute Trade and Economics of SUTE, Chernivtsi, Danylo Vdovichen ,   Chernivtsi Institute Trade and Economics of SUTE, Chernivtsi
Published: July 2023

During one of the most global crises in Ukraine - a full-scale war - all enterprises must work efficiently in the home front to preserve the country's economy. This is a difficult test for all Ukrainians, especially for managers who are faced with the task of keeping their staff, because it is they who act as an important factor in increasing the efficiency of operation and competitiveness of any enterprise. The economic crisis encourages the use of new approaches to personnel management, which can ensure the stable development of the enterprise. Career holds a specific place in ensuring the socio-economic efficiency of the company's personnel management, since effective personnel career management allows launching the mechanism of the company's success. The article analyzes modern trends in the personnel career management of an organization or an enterprise. The key elements of work motivation are revealed, levels of career awareness of employees and methods of encouraging professional development of employees are determined. The purpose of the article is to study modern trends in the process of managing employees' careers. During the research, the methods of system analysis and the abstract-logical method were used to make theoretical generalizations and conclusions about the essence of the synergistic effect and the peculiarities of its evaluation. The article highlights the main trends of career management and its role in favoring the success of the company's personnel. The levels of career awareness were studied, which allows us to see the real perspectives of the team's career development. The professional development of employees and their activity depend on the hierarchical structure of the organization. The authors proved that employees' satisfaction with their work, as a rule, increases when they understand that the employer is interested in their individual career development. Methods of encouraging career growth of employees, which can be material and moral, are also defined. The authors offer a general algorithm, modern technologies for personnel career management, which can be used for management strategy of personnel and of a specific employee. Carrying out the theoretical justification makes it possible to analyze and find an effective mechanism for managing the business career of the company's employees.
FEATURES OF THE APPLICATION OF DAC6 PROVISIONS FOR CONTROLLED OPERATIONS
Authors:   State University of Trade and Economics, Kyiv, Оlena Moshkovska
Published: July 2023

During the last half century, the European Union has pursued a policy to strengthen administrative cooperation between its members. A separate direction, in which measures are being implemented particularly actively, is countering the avoidance of tax evasion at the expense of conducting cross-border operations and concluding international agreements. This is explained by the fact that the volume of international trade grows every year, the exchange of goods and services that are scarce in certain regions intensifies, the need to exchange the results of intellectual and innovative activities, etc. All this is an environment for unscrupulous companies that try to avoid taxation under the guise of normal operations. To resolve the situation, the Council of the European Union adopted a number of normative acts. One of the latest is Directive 018/822, better known as DAC6. Despite the fact that in practice the norms of the Directive began to operate not so long ago, in a short period of time it is already possible to assess its positive and negative sides. The obtained results show in which direction DAC6 allowed to achieve success and which of its norms require additional adjustment. Within the framework of this study, we determined the chronology of the adoption of the DAC6 Directive and the key changes it introduced. The procedure for declaring transactions that are subject to mandatory declaration has been studied. We have systematized the signs, according to which it is determined whether the operation belongs to the category of those that are subject to declaration. Penalties that apply in EU member states for failure to report on a transaction or agreement are presented. The data of the Report on the Assessment of the latest measures to combat tax evasion for 2021 have been analyzed, the negative sides of the DAC6 Directive have been highlighted, and further prospects for improving its effectiveness have been identified.
Older men’s falls risk and confidence in completing activities of daily living: A retrospective cohort study
Authors:   , Burr Kimberley
Published: July 2023

RESEARCH QUESTION Is there a relationship between the clinician-assessed falls risk for older men compared to their self-assessed confidence in completing activities of daily living without falling? BACKGROUND AND AIM Falls are a common event that occur with ageing, with roughly one in three persons over 65 experiencing at least one fall annually. Differences in gender experiences have highlighted older women fall indoors more often and experience higher rates of injury following a fall, while older men were more likely to fall outdoors and have higher mortality rates following hospitalisation from a fall. Nevertheless, older men continue to engage in ADLs if they feel a fall is inevitable, or if they are unaware of their risk and overconfident in their ability to complete the ADLs. Additionally, older men remain underrepresented in research. The aim of this study is to understand if there is a relationship between the clinician-assessed falls risk for older men compared to their self-assessed confidence in completing activities of daily living without falling. METHODS A retrospective cohort study was conducted using data from 68 men aged 65 to 74. Three clinician-assessed falls risk assessments and one self-rated assessment tool were completed by participants. The data collected from client files was analysed using descriptive statistics and Spearman’s correlation to determine the degree of the relationship. The data collected was assessed at two time points to provide more comprehensive results. FINDINGS The study found more than half of older men were at risk of falls at both time points, and they rated themselves as being fairly confident when completing 14 ADLs without falling. At time point one, there was a -.419 low negative correlation between clinician-assessed falls risk and self-assessed falls risk for older men. At time point two, there was a -.599 moderate negative relationship. DISCUSSIONS The study findings suggest there is a relationship between older men’s ADL confidence compared to their risk of falls. Furthermore, older men were more aware of this relationship when completing complex ADLs compared to basic ADLs. With occupational therapists providing support more directed towards complex ADLs, or environmental and equipment changes to activities, this study suggests that specific activity and falls risk education should first be directed to completing basic ADLs. Further research is recommended into developing a New Zealand self-rated falls assessment as current self-rated assessment tools are not as gender specific or culturally appropriate for older men.
A practitioner inquiry and framework for seeding entrepreneurial leadership as part of identity formation in teenagers
Authors:   , Sandra Geyer
Published: July 2023

The research question addressed in this thesis queries how we might better prepare our future entrepreneurial leaders, in New Zealand and South Africa, earlier in their education. A possible resolution is explored by means of an early-life leadership preparation intervention to mitigate the current experiences of leadership for students within the high school environment. Thus, the presented thesis aims to create and test a prototype leadership intervention programme for first-year high school students to better prepare them for future leadership roles. Entrepreneurial leadership is proposed by the researcher, due to professional practice observation, as an endpoint all-encompassing leadership style for the research process to explore. Currently, there is limited information available on the impact of early leadership interventions on first-year high school students and on the impact of current student leadership structures within traditional school structures on future entrepreneurial leaders. The author does not assume that all students exposed to such interventions are headed towards a future entrepreneurial leadership role. However, practitioner experience and observation suggest that foundational self-awareness, self-leadership skills and the ability to positively influence others enhances the ability of all students to navigate their future career choices. To meet four research objectives, the research process used a mixed methods research design, guided by a pragmatic philosophy and research strategy, through two action research cycles. The autoethnographic journey of the researcher is captured using three practitioner perspectives in the reflectivity chapter of the thesis. Results provide insights into currently successful entrepreneurial leadership influences, such as self-awareness, and the first iteration of a Leadership Literacy for Life course has been developed and trialed in both countries. The second action research cycle culminated in the proposal of a new theory of leadership by means of a grounded theory progression.
SOCIO-ECONOMIC DEVELOPMENT OF UKRAINE IN THE CONDITIONS OF INCREASING SECURITY ENVIRONMENT THREATS
Authors:   Mariupol State University, Bezzubchenko O. , Zakharova O. ,   Mariupol State University
Published: July 2023

The article analyzes the level of economic security of Ukraine based on the assessment of the dynamics of indices and sub-indices (in terms of components) in accordance with the Methodological recommendations of the Ministry of Economy of Ukraine. On the basis of the correlation analysis carried out in order to establish the components of security, which mainly determine the dynamics of the integral level of economic security, it was established that the change in the level of economic security correlates to the greatest degree with such components as macroeconomic security (strong direct correlation), industrial security (strong and direct correlation) and foreign economic security (moderate and direct correlation). The obtained calculations proved that macroeconomic security risks increased in 2014-2015 (75% of indicators-indicators of macroeconomic security were in the critical zone), in 2016-2019 there was a decrease in the share of indicators whose values exceeded critical limits, in the period during the 2020-2021 pandemic, there was an increase in the number of risks (50% of indicators had values in the critical range). Based on the calculations, it was established that as of 2021, 75% of indicators had dangerous or critical values, which indicates the presence of systemic macroeconomic imbalances and threats to sustainable development. It has been proven that the war further increased the risks of macroeconomic security: the leading regions that created a third of the national GDP were the most affected by the invasion of the aggressor, the export of agricultural products was actually blocked due to the blockade of the sea ports of Ukraine by the aggressor, a total increase in unemployment due to the destruction of industry, infrastructure, the collapse of business, as a result, a sharp drop in the population's incomes and a refusal to save (78% of Ukrainians have seen their incomes decrease since the beginning of the full-scale invasion of Russia). It is proposed to focus the Government's efforts on increasing labor productivity and using the consequences of the war as an opportunity to modernize the economy and the state apparatus, including the introduction of low-carbon production, improving the energy efficiency of the economy, and using achievements in the field of information technologies and fintech to improve public services. This will allow in a fairly short period of time to achieve all structural changes that would minimize the risks of economic security, in particular macroeconomic. Key words: socio-economic development, economic security, threats, security environment, structural changes.
Actualización en terapia biológica para psoriasis y artritis psoriática (parte II): agentes biológicos (inhibidores IL-23)
Authors: Flores Rodrigo , de la Fuente Raúl , Bozán Francisca , Vergara Karen , Valenzuela Fernando
Published: July 2023

Psoriasis is a chronic, inflammatory skin disease, associated with cardiovascular comorbidities, metabolic syndrome, neoplasia, psychiatric impairment and arthritis (among others), which affect patients' quality of life, as well as their life expectancy. Even though it is a multifactorial process of unknown causes, its relationship to class 1 HLA alleles and their polymorphisms has been described. Its physiopathology involves a dysregulation of the systemic inflammatory response, mediated by T Helper lymphocytes, dermal cells, cytokines and interleukins, and their interactions with keratinocytes and sinovial cells. This triggers a differentiation of lymphocytes towards a Th 17 phenotype, which activates inflammatory processes mediated mainly by interleukin 17 (IL-17), with the subsequent proliferation of keratinocytes and inflammatory and angiogenic mediators, resulting in the typical cutaneous and osteoarticular clinical features. Biological agents are recombinat proteins produced in different cell lines aimed at interrupting inflammatory pathways in psoriasis and psoriatic arthritis, specifically, immune or genetic mediators involved in the progression of these diseases, ultimately targeting the IL-23/IL-17 axis. The following article includes the most recent clinical trials regarding the use of biological agents, in particular, IL-23 inhibitors in the treatment of psoriasis and psoriatic arthritis.
Potensi Bencana Banjir Di Wilayah Pusat Kegiatan Lokal Desa Karimun, Kecamatan Karimunjawa
Authors: Pratama Randi Arman
Published: July 2023

Karimunjawa merupakan wilayah kepulaun yang terletak di selatan kabupaten jepara yang berseberangan dengan Kota Semarang. Namun, sebagai sebuah pulau yang berada di wilayah pesisir, Pulau Karimunjawa rentan terhadap bencana alam seperti banjir, badai, dan tsunami. Oleh karena itu, penting untuk melakukan analisis pemetaan risiko bencana di Pulau Karimunjawa guna meminimalisir kerugian yang ditimbulkan oleh bencana alam terutama bencana banjir. Penelitian ini menggunakan metode skoring dan matching untuk mengetahui daerah mana saja yang memiliki potensi banjir dengan parameter skoring berupa lereng, tekstur tanah, intensitas hujan, dan penggunaan lahan. Dari skoring dan matching didapat bahwa terdapat tiga wilayah yang berpotensi banjir. Wilayah pelabuhan memiliki kerawanan banjir tinggi akibat banjir rob, wilayah pemukiman memiliki kerawanan banjir sedang akibat banjir limpasan dari Bukit Joko Tuwo, dan wilayah Bukit Jowo Tuwo memiliki kerawanan banjir rendah karena wilayahnya yang tinggi.
Dampak Penambangan Pasir Terhadap Kondisi Jalan Di Desa Pangebatan Kecamatan Bantarkawung Kabupaten Brebes
Authors: Solekha Laela Amalia , Fadjarajani Siti , Hakim Erwin Hilman
Published: July 2023

Potensi sumber daya alam di Indonesia tidak aka nada habisnya, Sumberdaya pasir sangat banyak terdapat dan ditemukan hampir diseluruh wilayah Indonesia salah satunya terdapat di Desa Pangebatan Kecamatan Bantarkawung Kabupaten Brebes. Proses pemanfaatan yang tidak memperhatikan kondisi lingkungan, pastinya menimbulkan kerusakan seperti hal nya kerusakan jalan. Penelitian ini bertujuan untuk mengetahui terkait dengan dampak penambangan pasir terjadap kondisi jalan. Dengan metode penelitian kuantitatis deskriptif dan sumber data dokumentasi dan studi literatur. Akibat kerusakan jalan yang diakibatkan oleh proses penambangan dalam hal ini adalah proses pengangkutan pasir yang menggunakan truk-truk besar,