bluuebunny/crossref_metadata_2025 huggingface dataset:
The Influence of Financial Literacy on Green Investment Decisions
Authors: Theodorus Sutadi  , Tri Rahmawati Christina Heti
Published: June 2024

This research aims to determine the influence of financial literacy on green investment decisions. The research sample for part of the Z generation in Yogyakarta was 100 respondents. The data analysis technique used was purposive sampling. The data analysis technique uses simple linear regression analysis. The research results show that financial literacy influences green investment decisions. The implications of the results of this research are that the higher the financial literacy, the higher the green investment decisions so that people's welfare increases.
Pengaruh Asosiasi Merek dan Citra Merek terhadap Loyalitas Merek Melalui Kepercayaan Merek pada Azarine Cosmetics: Studi pada Followers Instagram Azarine Cosmetics
Authors: Aritonang Chaterine , Nurhadi
Published: June 2024

In the face of increasingly tight business competition, a company needs to have a strong brand as a unique and attractive identity for consumers. A strong brand can create brand loyalty. However, this can also be driven by brand trust that is built with strong brand associations and brand image from customers. This study aims to analyze the influence of brand associations and brand image on brand loyalty with brand trust as an intervening variable on Azarine Cosmetics (study on Azarine Cosmetics Instagram followers). This study uses a quantitative approach. With a population of Azarine Instagram followers and a sample of 160 respondents. The sampling technique used in this study is purposive sampling. The analysis technique used is partial least squares (PLS) analysis using SmartPLS software. The results of this study show that brand associations and brand image significantly influence brand trust. Brand association does not significantly influence brand loyalty. Brand image and brand trust significantly influence brand loyalty. Brand associations and brand image through brand trust significantly influence brand loyalty.
Persepsi Wajib Pajak di KPP Pratama Gresik terhadap Penggunaan Nomor Induk Kependudukan (NIK) Sebagai Pengganti Nomor Pokok Wajib Pajak (NPWP) dalam Proses Pelayanan dan Administrasi Perpajakan
Authors: Vania Adella Margaretta  , Rusdi Hidayat Nugroho
Published: June 2024

This research aims to explore the perceptions of Taxpayers registered at the Tax Service Office (KPP) Pratama Gresik regarding the use of the National Identification Number (NIK) as an alternative to the Taxpayer Identification Number (NPWP) in the tax administration process. With the new policy allowing the use of NIK as a substitute for NPWP in tax transactions, understanding the response and attitudes of taxpayers towards the implementation of this policy is crucial. This research employs a qualitative approach utilizing in-depth interview techniques with a diverse range of taxpayers representing various professions and income levels. The findings from this analysis reveal variations in taxpayers' perceptions concerning the practicality, security, and convenience of using NIK in tax transactions
Budaya Ngopi : Pola Konsumsi Konsumen Kafe, Kedai Kopi dan Warung Kopi di Kabupaten Tulungagung
Authors: Novi Reza Pramasari  , Wildan Wardhani  , Agus Eko Sujianto
Published: June 2024

It’s becoming more common to observe people congreagating at different cafes, coffe shoops, kopitiams, or food stalls in Indonesia. For the residents of Tulungagung, getting together, hanging out, drinking coffee, and similar activities are done frequently to establish new consuming habits. Finding out the consumption habits of consumers of cafes, coffee shops, and food stall  in Tulungagung was the aim of this study. The development and flourishing of coffee culture in Tulungagung was explained by researchers via the lens of  consumption habits, consumer culture, identity, and the concept of a "third place". The results of this study, which cover the consumption habits of patrons of cafés and coffee shops in the City of Tulungagung, revealed a variety of mixed behaviors. These activities range widely as well, including getting together with loved ones, catching up with friends, meeting clients, and working at the office or college. Additionally, consument have their own consuming habits, choose how to spend their time, how much money to spend, and how to fulfill their needs.
Pengaruh Kualitas Produk, Persepsi Harga, Citra Merek dan Life Style terhadap Keputusan Pembelian: Studi pada Konsumen Pengguna Produk Eiger di Kota Semarang
Authors: Fariza Shegi Pratama  , Ali Maskur
Published: June 2024

The purpose of this research is to find out how factors such as brand image, price perception, product quality, and lifestyle influence purchasing decisions. The research subjects were customers of the Eiger Adventure series products located in Semarang. The quantitative nature of this research refers to primary data collected through Google Form sharing and a sample of 111 respondents selected through a purposive sampling technique. Validity and reliability tests are part of testing the instrument data used. Model testing methods covered in SPSS version 23 include the F test, coefficient of determination (R2), multiple regression analysis, and t test. Based on the research results, it can be said that lifestyle, brand image, price perception and product quality play a role.
Pengaruh Profitabilitas, Likuiditas, Earning Per Share (EPS) dan Covid-19 (Sebagai Variabel Dummy) terhadap Harga Saham Perusahaan Perbankan yang Terdaftar di BEI Tahun 2016-2022
Authors: Nanda Aisyah Rissema  , Gregorius N.Masdjojo
Published: June 2024

The COVID-19 pandemic hit Indonesia in 2020, the world Composite Stock Price Index (IHSG) decreased drastically in 2020. Indonesia's IHSG fell significantly in March, after information about Covid-19 entered Indonesia. Shares are the highest risk and riskiest among investment instruments. Share prices are formed based on an agreement between demand and supply for traded shares. The share price shows the issuer's performance, share price movements are in line with the issuer's performance, and the issuer's share price tends to rise by investors. Based on the results of the research and discussion, it was concluded that ROA, EPS and COVID-19 had no effect on the share prices of banking companies listed on the IDX Indonesia Stock Exchange. The Current Ratio has an influence on the share prices of banking companies listed on the IDX. The influence of the Current Ratio shows that the company is able to manage current debt with the current assets it owns even though Covid-19 is currently hitting Indonesia.
Analisis Perbedaan Kinerja Keuangan Sebelum dan Sesudah Go Publik pada PT. Samator Indo Gas di Bursa Efek Indonesia
Authors: Tiara Nurbayiti Ibrahim  , Gaffar  , Amir Lukum
Published: June 2024

This research aims to analyze and test differences in financial performance at PT. Samator Indo Gas before and after going public using CR, DER, ROI and TATO ratios. This study uses a quantitative approach. The population is the financial reports at PT. Samator Indo Gas. The sampling applies purposive sampling. The samples are financial reports 5 years before going public and 5 years after going public. The data analysis research is by testing ratio analysis, normality test, difference test (T test). The results show a significant difference in financial performance at PT. Samator Indo Gas before and after going public seen from the DER ratio. And there is no significant difference in financial performance  at PT. Samator Indo Gas before and after going public as seen from the CR, ROI and TATO ratios.
Penerapan Rebranding Logo dan Pemanfaatan Digital Marketing Sebagai Solusi Pengembangan UMKM Keripik Barokah
Authors: Decinta Putri Ariani  , Sonja Andarini
Published: June 2024

MSME’s Barokah is a type of family business operating in the snack food sector which has been running for four years but there has been no significant turnover growth. The aim of this research is to determine the impact of logo rebranding and the use of digital marketing. The method used in this research is a case study with data collection through observation and interviews. Research results show that rebranding will attract consumer interest as well as provide an identity for the products that will be offered. Then, marketing using digital marketing can reach a wider market, so that more people know about this product. The implication of this research is to provide innovation related to creating a new logo as an identity for MSME Barokah products, as well as creating an Instagram for the official MSME Barokah account with the hope of increasing sales through promotion of snack products managed by MSME Barokah
Pengaruh Faktor Spesifik Bank dan Faktor Makroekonomi terhadap Pertumbuhan Laba Perbankan di Indonesia
Authors: M. A. Emeraldy Rajaya  , Isni Andriana  , Kemas Muhammad Thamrin
Published: June 2024

This study aims to determine the influence between bank-specific factors and macroeconomic factors on banking profit growth in Indonesia. The population in this study were all banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2022, namely 47 banking sector companies with a research sample of 9 companies. Using a panel data approach, this study places bank-specific factors and macroeconomic factors as independent variables consisting of return on assets (ROA), loans to deposit ratio (LDR), non-performing loans (NPL), inflation, interest rates and exchange rates. Data was collected from the Indonesia Stock Exchange (BEI), Bank Indonesia and BPS. The results showed that ROA has a significant positive effect on profit growth. LDR has no effect on profit growth and NPL has a significant negative effect on profit growth. Inflation has a significant positive effect on profit growth while interest rates and exchange rates have no effect on profit growth.
Keputusan Pembelian Produk MS Glow Skincare Ditinjau dari Celebrity Endorser, Citra Merek, dan Kepercayaan Konsumen: Studi pada Pengguna Produk MS Glow Skincare Store di Sukoharjo
Authors: Yuliyanti Setyaningsih  , Sri Hartono  , Ibnu Suryo
Published: June 2024

This study will test and assess the relationship between consumer trust, brand image, and celebrity endorsement and its impact on purchase decisions. In this study, descriptive quantitative methods were employed. There were one hundred participants in the purposive sample method of data collection. Multiple linear regression analysis was performed using SPSS version 25 for data analysis. These results highlight the significant influence that celebrity endorsements have on consumers' decisions to buy MS Glow skin care products. The t-test carried out on the celebrity endorsement variable produces a value of 3.095 with a significance level of 0.003 below 0.05. This shows that the calculated t value exceeds the table t value. The brand image variable has a t value of 3.145 and a significance level of 0.002 which is below the limit of 0.05. The trust variable has a t value of 2.519 and a significance level of 0.013 which is below 0.05. In this regard, a conclusion can be drawn that positively and significantly the choice of purchasing MS Glow skin care products is influenced by brand image.
Analisis Strategi Segmntation, Targeting, dan Positioning dalam Mengingkatkan Volume Penjualan pada Kedai Kopi Roemah Aki’q Surabaya
Authors: Daru Teja Sasangka  , Acep Samsudin
Published: June 2024

This research employs a qualitative descriptive method with the aim of understanding the segmentation, targeting, and positioning strategies to enhance sales volume at "Kedai Kopi Roemah Aki’q" in Surabaya. The subjects of the study include the owner, employees, and consumers. Data collection techniques include in-depth interviews, observations, and documentation. Based on the research findings, segmentation is focused on the northern part of Surabaya with consumers aged 17-30, including adolescents and young adults, both male and female, belonging to the lower-middle class. Their behavior includes a fondness for hanging out, socializing with friends, playing games, and completing tasks. Targeting is aimed at adolescents to young adults, both male and female, aged 17-30, utilizing social media promotion and leveraging the services of content creators. Product specialization involves offering unique and distinctive menus. Positioning adopts a vintage concept, presenting menus inspired by the past, prioritizing consumer needs and desires, providing affordable prices, and maintaining the highest quality.
Analisis Strategi Promosi Melalui Pemanfaatan Media Sosial Instagram dalam Meningkatkan Penjualan pada Bitween Coffee Surabaya
Authors: Vania Regita Lailia  , Acep Samsudin
Published: June 2024

This research aims to determine promotion strategies through the utilization of Instagram social media in increasing sales at Bitween Coffee Surabaya. This research uses descriptive qualitative research methods. The research was conducted at Bitween Coffee Surabaya. The subjects of this study include the owner, employees, and consumers of Bitween Coffee Surabaya. Data sources will be collected using data collection techniques such as interviews, observations, documentation, and triangulation. The collected data will then be analyzed using data reduction techniques, data presentation, and drawing conclusions. The results of this study reveal that Bitween Coffee Surabaya employs a promotion strategy based on the 4C concept, which includes Context, Communication, Collaboration, and Connection. Bitween Coffee Surabaya also makes various efforts to optimize its promotion strategy through Instagram social media. These efforts include creating an attractive Instagram profile, generating visually appealing content, utilizing Instagram stories and reels, using popular hashtags, actively engaging with customers, organizing contests, collaborating with influencers, monitoring content using analytics tools, and partnering with other businesses.
Pengaruh Return on Equityi (ROE), Return on Asset (ROA), Earning periShare (EPS) terhadap Harga Saham Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (2020 – 2022)
Authors: Sosiawan Aji Prasetya  , Istiatin  , Ratna Damayanti
Published: June 2024

The objective of this investigation is to determine how return on equity, return on assets, and earnings per share affect the stock prices of banking companies that are listed on the Indonesia Stock Exchange (2020-2022). The population considered in the study was 47 banking companies listed on the Indonesia Stock Exchange in 2020-2022. The sample methodology employs the purposive sampling method with certain criteria. The survey included 21 banking companies. This research data uses secondary data on financial statements of banking companies. The data was analyzed using SPSS version 25's multiple linear regression. The sample is subjected to multiple linear regression analysis, a traditional assumption test. To test variables, model feasibility tests, hypothesis testing, and determination coefficient tests are employed. The research results show that equity repatriation has a significant positive impact on stock prices, asset repatriation has a significant positive impact on stock prices, and earnings per share have a significant positive impact on stock prices. The result of the decision test gives an adjusted R2 value of 0.551 or 55.1%, indicating thatistock price of banking companies is affected by the variables "return on equity", "reorganization of assets" and "earnings per share", while the remaining variables are affected by Influence. 44.9% are affected by other variables
Faktor – Faktor yang Menentukan Financial Distress pada Perusahaan di Industri Manufaktur yang Terdaftar di BEI Tahun 2020 - 2022
Authors: Margareta Dwi Saputri  , Bambang Sudiyatno
Published: June 2024

The study tested the impact of profitability ratio, liquidity ratio and leverage ratio on financial distress in manufacturing companies listed on the Indonesian Stock Exchange. In this study samples were taken from manufacturing companies listed on the Indonesian Stock Exchange in the period 2020 – 2022 using purposive sampling method. Relationships or influences of variables are described using double regression analysis methods. The results of the research show that profitability has a positive and significant effect on financial distress. This suggests that when profitability increases, then financial distresses will also increase. The activity and size of the company have no significant influence on the financial distress. In this study the most dominant contributing variable is the activity measured by the total asset turnover.
Kinerja Karyawan Ditinjau dari Pelatihan, Komunikasi dan Reward Studi pada PT. Pabrik Gula Mojo Kabupaten Sragen
Authors: Wahyu Prabowo Mukti  , Supawi Pawenang  , Raisa A. Hamidah
Published: June 2024

An investigation of the performance of workers at PT. Mojo Sugar Factory in Sragen Regency is being carried out with the purpose of determining and explaining employee performance in relation to training, communication, and reward. A quantitative descriptive research design is something that is utilized in this research strategy. All of the workers that are employed in the PT Mojo Sugar Factory in the Sragen Regency make up the population for this research. A saturation sampling strategy, This research used what is commonly referred to as the census approach. A sample of the entire population is taken using this process. In this study, 102 workers were chosen as samples. A questionnaire was employed to gather data. Data analysis was done using statistical analysis, most especially using SPSS version 25 using the multiple linear regression test, the t test, and the coefficient of determination. The study's conclusions show that working personnel at PT. Mojo Sugar Factory perform better and more significantly when they receive training, which is located in the Sragen Regency. There is a favorable and considerable impact that communication has on the performance of employees at PT. Mojo Sugar Factory, which is located in the Sragen Regency. At PT. Mojo Sugar Factory, Sragen Regency, the performance of employees is significantly improved by the presence of rewards, which have a beneficial impact. When all factors are included, the coefficient of determination (R2) accounts for 53.5% of the total, while the remaining 46.5% is impacted by additional variables that were not investigated in this study.
Analisis Pembiayaan Akad Musyarakah pada Lembaga Keuangan Syari’ah di Indonesia: Studi Pendekatan NVivo dan Literatur Review
Authors: Maretha Ika Prajawati  , Rohmadi  , Doni Yusuf Bagaskara
Published: June 2024

This research aims to determine financing analysis in sharia financial institutions in Indonesia using the NVivo approach. This research uses qualitative methodology with the Nvivo approach and literature review. "Data analysis techniques include: (1) mapping the number of news article codes based on qualitative analysis using Nvivo 14 software around the "Musyarakah Agreement", (2) mapping visualization results with hierarchical diagrams and testing the correlation between media articles using Nvivo 14 software; (3) mapping research topics with the World Cloud or a collection of words that are often discussed in media articles; and (4) testing the significant value between media articles to determine the size of the correlation around the topic "Musyarakah Agreement". The results of this research indicate that the topic that is often discussed in media articles regarding Musyarakah Contracts is the type and purpose of Musyarakah. Meanwhile, a topic that is rarely discussed by media articles regarding Musyarakah Agreements is the provisions and procedures for Musyarakah
Pengaruh Content Marketing, Live Streaming, and Online Customer Review terhadap Purchase Intention
Authors: Wanda Aulya Dewi  , Nur Laili Fikriah
Published: June 2024

Social media platforms like TikTok are extensively utilized by the community to support their events. In addition to being used for entertainment, many businesses use TikTok as a platform for online marketing. Making the most of its features to optimize marketing, such as online customer reviews, live streaming, and content marketing. The purpose of this study is to ascertain how Brand Jiniso's purchase intention is impacted by content marketing, live streaming, and online customer reviews.This research employs a quantitative explanatory methodology and purposive sampling, with 150 potential consumers of the Jiniso brand in Malang City serving as the sample. Data collection techniques include non-probability sampling and purposive sampling. In order to collect primary data for this study, questionnaires with a Likert scale of 1 to 5 were distributed. This study's analysis tool, SmartPLS version 3.0, performs validity and reliability tests to ascertain the test tool's validity and reliability. It also carries out model evaluation tests and hypothesis testing to ascertain the degree to which the relationship between variables is influenced. According to the analysis's findings, online customer reviews, live streaming, and content marketing all significantly influence consumers' intentions to make purchases.
Pengaruh Motivasi Kerja, Lingkungan Kerja dan Budaya Kerja Terhadap Kinerja Karyawan pada Perumda Delta Tirta Sidoarjo
Authors: Muhammad Wahyu Indardi  , Dewi Andriani  , Rifdah Abadiyah
Published: June 2024

This study aims to determine the effect of work motivation, work environment and work culture in improving the performance of PERUMDA Delta Tirta Sidoarjo employees both partially and simultaneously. The research method used is a quantitative method using a 1-5 Likert scale analysis tool which is then tested using SPSS 24 software. The data collection technique in this study used a questionnaire distributed via a google form link. The population in this study were all employees who worked at the Head Office of PERUMDA Delta Tirta Sidoarjo, totaling 363 people. The sample size in this study was determined using the Slovin formula. The sample size obtained was 190 employees. The sampling method used is non probability sampling using propotional random sampling. The results of this study indicate that work motivation, work environment and work culture partially and simultaneously have a positive and significant effect in improving the performance of PERUMDA Delta Tirta Sidoarjo employees. From the results of the coefficient of determination, it is known that the amount of contribution of work-life balance variables, employee involvement and job satisfaction affects employee performance variables by 46.1% and the remaining 53.9% is influenced by other variables not used in this study.
Strategi Marketing Mix dalam Pengembangan Usaha Berdasarkan Analisis Product Life Cycle (PLC): Studi pada Usaha Maharaja Garment Bangkalan
Authors: Ema Oktavia Rahmawati  , Ety Dwi Susanti
Published: June 2024

Every business has a goal to achieve profitability and when the business is successful, further development becomes a necessity. Today, the business that continues to grow and is always sought after by people is the convection business. This convection business aims to meet the needs of clothing as people's main clothing by placing orders in large quantities and following the development of trends. An example is the "Maharaja Garment" Convection in Bangkalan, which operates in the midst of competition from similar competitors, so it requires long-term business development to continue to grow. In this context, this research is descriptive, using data collection techniques through observation and documentation. The types and sources of data used include primary and secondary data. This study aims to determine the company's business strategy by applying the Product Life Cycle method. The results of the calculation using the Polli and Cook method show that the convection business of "Maharaja Garment" is in the growth stage. Therefore, the business development is carried out by designing marketing strategies in accordance with the stages of the product life cycle. This strategy includes various product models with superior raw materials, providing guarantees and excellent service, offering discounts, implementing promotions through advertising, and expanding strategic new business premises in the city centre.
Pengaruh Citra Merek dan Kepercayaan Merek Terhadap Loyalitas Pelanggan Smartphone Samsung: Studi pada Mahasiswa Fakultas Ekonomi Universitas Sriwijaya
Authors: Riovaldo Indrajaya Liga  , Ahmad Maulana
Published: June 2024

The scientific goal of this study aims to understand how brand image and brand trust simultaneously and partially influence customer loyalty. This study collected primary data by administering questionnaires to a sample size of 100 respondents. The sampling technique used is purposive sampling technique. The analytical approach applied includes the F-test, T-test, multiple linear regression, and R-squared test. This research provides conclusions brand image and brand trust simultaneously exert a notable influence on customer loyalty. Partially, brand image and brand trust affsect customer loyalty. Multiple linear regression analysis gives the conclusions of brand image variables as the dominant variable influencing customer loyalty.
Pengaruh Kompensasi dan Motivasi Terhadap Kinerja Karyawan Terminal Kargo Bandar Udara Internasional Jenderal Ahmad Yani Semarang
Authors: Erlyn Herliana  , Arif Fakhrudin
Published: June 2024

Compensation is the imbalance received by employees regarding the work output of employees in the company, both physical and non-physical compensation given to employees in accordance with their sacrifices for the company. Motivation is one of the factors that encourages a person to carry out a certain activity, therefore motivation is often interpreted as a factor that drives a person's behavior. The purpose of this research is to determine the effect of compensation on the performance of cargo terminal employees at General Ahmad Yani Semarang International Airport, to determine the effect of motivation on the performance of cargo terminal employees at General Ahmad Yani Semarang International Airport, to determine the simultaneous influence of compensation and motivation on the performance of terminal employees General Ahmad Yani Semarang International Airport cargo, to find out how much influence compensation and motivation have on the performance of General Ahmad Yani Semarang International Airport cargo terminal employees. This type of research uses quantitative methods, the population used is employees of the cargo terminal at Ahmad Yani Airport, Semarang. The sample used a probability sampling technique in the form of random sampling with 50 samples. The conclusion obtained by the research is that the compensation variable does not have a major influence on the performance of cargo terminal employees, while motivation has an influence on the performance of cargo terminal employees, as evidenced by the results of the calculated T compensation test of -2,300 and the calculated T motivation of 5,954.
Pengaruh Transparansi dan Kualitas Pelayanan Terhadap Keputusan Muzakki Membayar Zakat di BAZNAS Kabupaten Kepualauan Meranti
Authors: Lilis Susanti  , Grandis Imama Hendra
Published: June 2024

This study aims to identify how Transparency and Service Quality influence Muzakki's decisions to pay Zakat at Baznas Kabupaten Kepulauan Meranti. Data in this study is processed using quantitative analysis through the partial least square (PLS) approach in the Structural Equation Model (SEM), utilizing the statistical software SmartPLS 3.0. The data collection instrument was a Likert scale questionnaire. The research sample was taken using non-probability sampling method, with purposive sampling technique, resulting in 150 respondents from Muzakki in Kabupaten Kepulauan Meranti.The results of this study indicate that the transparency towards Muzakki's decision to pay zakat on the path coefficients with the original sample value of 0.129 means it has a positive effect with the t-statistic value obtained of 1.278 with a p-values value of 0.202 which is greater than 0.05, thus having a non-significant effect. The service quality variable has a positive and significant effect on Muzakki's decision to pay Zakat at Baznas Kabupaten Kepulauan Meranti. The transparency and service quality variables together have a simultaneous influence on Muzakki's decision to pay Zakat by 47%, while the remaining 53% is explained by other external variables not investigated in this study.
Customer Perceived Value Sebagai Variabel Mediasi pada Pengaruh Service Quality terhadap Customer Retention
Authors: Muhammad Aldi Saputra  , Rini Safitri
Published: June 2024

The aim of this research is to analyze and explain the influence of service quality on customer retention with customer perceived value as a mediating variable for customers. The population in this research is Bank Syariah Indonesia customers. Researchers took a sample of 140 respondents using purposive sampling, with the criteria for respondents being that they had been customers of Bank Syariah Indonesia for at least 1 year, were at least 17 years old, customers were domiciled in Malang Raya, had previously used Bank Syariah Indonesia services, had repeatedly made transactions at the bank. Indonesian Sharia. The research hypothesis was tested using a Partial Least Square (PLS) approach based on the Structural Equation Model (SEM). The results obtained from this research indicate that customer perception value has a significant effect on customer retention, service quality has a significant effect on customer retention, service quality has a significant effect on customer perception value. Service quality has a significant effect on customer retention which is mediated by the full value felt by customers.
Pengaruh Human Relation dan Pengembangan Sumber Daya Manusia Terhadap Kinerja Karyawan pada Badan Amil Zakat Nasional (BAZNAS) Provinsi Sumatera Utara
Authors: Wanda Febrianti  , Alfi Amalia
Published: June 2024

The study examines the influence if human relations and human resource development on employee performance et the National Amil Zakat Agency (BAZNAS) if North Sumatra Province. The population if this study consists of all employees of BAZNAS in North Sumatra Province, totaling 23 individuals. The research employs a saturated sampling method (census), where all population members are included as samples. Data collection is conducted through observation and questionnaires, utilizing the Slovin formula to determine sample size with a 1% error rate. Both primary and secondary data are collected, and data analysis is performed using a qualitative associative method. Various tests are conducted, including validity testing, reliability testing, classic assumption testing, normality testing, multicollinearity testing, heteroscedasticity testing, multiple linear regression analysis, t-tests, F-tests, and R2 tests, utilizing SPSS software. The results if they first hypothesis testing indicate that they human relations variable has a positive and significant influence on employee performance at BAZNAS in North Sumatra Province. However, the results of the second hypothesis testing reveal that the human resource development variable also has an positives and significant influence on employee performance at BAZNAS in North Sumatra Province. Thus, based on these research findings, it can be concluded that human resource development has a stronger influence on employee performance compared to human relations at BAZNAS in North Sumatra Province.
Perencanaan Pajak Reklame oleh Badan Pendapatan Daerah Kabupaten Sumedang pada Tahun 2022
Authors: Geraldin Arintasari  , Imanudin Kudus
Published: June 2024

This research aims to find out about advertising tax planning by the Sumedang Regency Bapenda using the theory of planning steps according to Sondang P. Siagian (2012). Apart from that, it is also to analyze the constraints and obstacles faced in planning Advertisement Tax as well as solutions that can be taken to resolve them. This research uses qualitative research methods with a descriptive approach. Data collection techniques in this research are through literature studies, field studies with observations and interviews, and documentation studies. The results of this research indicate that the Sumedang Regency Bapenda has implemented Advertisement Tax planning well. This can be proven by the Sumedang Regency Bapenda carrying out advertising tax planning in accordance with the theory of planning steps according to Sondang P. Siagian (2012) and in accordance with applicable Standard Operating Procedures. Apart from that, the realization of Advertisement Tax revenues in 2022 has exceeded the set target, namely with a percentage of 103.32%. It's just that the Sumedang Regency Bapenda experienced problems in the data collection process which resulted in there still being data on potential Advertisement Taxpayers who were not registered as Taxpayers until the end of 2022. This was due to several influencing factors such as the limited number of tax management officers, lack of awareness. and Taxpayer compliance regarding taxes, tax officers have difficulty meeting and contacting Taxpayers who are outside the region, and the socialization provided to Taxpayers has not been optimal.
Pengaruh Locus of Control, Performance, Turnover Intentions, dan Organizational Commitment Terhadap Perilaku Disfungsional Audit
Authors: Fitri  , Herawansyah  , Danang Adi Saputra
Published: June 2024

This research aims to examine the influence of locus of control, performance, turnover intention, and organizational commitment on dysfunctional auditor behavior in public accounting firms in Bengkulu. The research method used was quantitative with a descriptive approach, and primary data was collected through questionnaires distributed to auditors in Bengkulu. The sample used was 97 respondents. Data analysis shows that locus of control has no influence on dysfunctional audits. However, organizational performance and commitment have a significant influence on dysfunctional audit behavior. Meanwhile, turnover intention has a negative and significant effect on dysfunctional audits. This finding is important for maintaining public trust in the audit profession. High auditor performance is related to low dysfunctional behavior, while high turnover intention is not related to dysfunctional behavior that impacts audit quality. Organizational commitment also plays an important role in reducing dysfunctional auditor behavior. This research contributes to the understanding and handling of problems related to dysfunctional behavior in the audit profession.
Pengukuran Kinerja Anggaran Berbasis Value For Money pada Badan Pengelolaan Keuangan Daerah Provinsi DKI Jakarta
Authors: Salsabila Fakhira  , Zaenal Muttaqin
Published: June 2024

This research was motivated by indications of problems related to a significant increase in budget realization from 2021 to 2022 in three activities. This research aims to measure budget performance based on the concept of value for money in the Management Agency Regional Finance (BPKD) of DKI Jakarta Province, using Mahmudi's theory in 2019. The research method used is descriptive qualitative using primary and secondary data sources. Data collection techniques were carried out through in-depth interviews, observation, literature study and documentation. The determination of informants is adjusted to research needs which include the budget sector, treasury sector, program and finance sub-sections, as well as the coaching sector. To ensure the validity of the data, source triangulation and technical triangulation were used. The results of this research recommend the need for planning activities that are in accordance with priorities and budget allocation that is right on target, and in accordance with the achievement of indicators. This aims to improve budget performance so that it becomes more economical, efficient and effective.
Pengaruh Penggunaan Layanan Financial Technology Terhadap Keberlangsungan Usaha Pelaku UMKM: Studi Kasus UMKM Kecamatan Medan Marelan
Authors: Sharzia Adewirza  , Isra Hayati
Published: June 2024

This research aims to determine the influence of the use of financial technology services on the business sustainability of MSMEs (Case Study of MSMEs in Medan Marelan District) both partially and simultaneously. This research approach is associative. The sample in this research was 30 Micro, Small and Medium Enterprises (MSMEs) in Medan Marelan District that use Financial Technology in the form of QRIS (Quick Response Code Indonesian Standard). QRIS (Quick Response Code Indonesian Standard) is available on the Dana, OVO, Shopee Pay, GoPay, mobile banking and other applications. Data collection techniques in research use observation, documentation and questionnaire techniques. The data analysis technique in this research uses a Simple Linear Analysis Test, Hypothesis Test (t Test). The research results show that partially the financial technology variable has a significant effect on the sustainability of Medan Marelan District MSMEs, as indicated by the t-test results being greater than t table (14,214>2,048) with a significant number of 0.01<0.05. The magnitude of the influence of 87.8% is shown through the R-Square calculation. Shows that the use of Financial Technology Services affects the sustainability of MSMEs by 87.8%.
Pengaruh Pengetahuan Akuntansi, Kepribadian Kewirausahaan, dan Latar Belakang Pendidikan Terhadap Laporan Keuangan UMKM Potorono Edupark
Authors: Maulida Putri Ayuningtyas  , Budiantara Martinus
Published: June 2024

This research aims to find and analyze how accounting is used in MSMEs and the issues or problems they face. This research uses quantitative methods with a descriptive approach, the population is MSMEs located around Potorono Edupark as the research location with 30 samples of MSME actors. The method used is multiple linear regression analysis. Based on the T Test, the research results show that accounting knowledge does not have a significant influence, entrepreneurial personality has a significant influence and educational background also has a significant influence on the development of MSMEs. So it can be concluded that MSME business owners should keep records to support their business because apart from being important for business, the application of accounting can also be used by MSME owners in making decisions.
Pengaruh Kualitas Produk dan Promosi Terhadap Keputusan Pembelian Luxcrime yang Dimediasi oleh Kepercayaan: Studi Kasus pada Masyarakat Kabupaten Sergai
Authors: Putri Rafwani  , Hazmanan Khair
Published: June 2024

The aim of this research is to determine the influence of product quality and promotion on luxury crime purchasing decisions with trust as a mediating variable. The population of this research is all residents of Sergai Regency who have purchased Luxcrime. The sample for this research was 180 respondents. Data analysis used in this research was carried out using the alternative Partial Least Square (PLS) method. The results of the research show: 1) product quality influences the decision to purchase luxcrime, 2) promotion influences the decision to purchase luxcrime, 3) trust influences the decision to purchase luxcrime, 4) product quality influences consumer confidence in luxcrime, 5) promotion influences consumer confidence in luxcrime , 6) trust mediates the influence of product quality on luxury crime purchasing decisions, 7) trust mediates the influence of promotions on luxury crime purchasing decisions in the Sergai district community
Dampak Penerapan Fuel Surcharge pada Maskapai Wing Air Layanan No Frills terhadap Load Factor Rute Surabaya – Yogyakarta
Authors: Kinarya Dani Eka , Kusuma Nur Makkie Perdana
Published: June 2024

There was an increase in world oil due to geopolitical conflicts, this increase in fuel prices had an impact on the aviation industry, namely an increase in the price of avtur or aircraft fuel. One of them is Wing Airlines with a propeller-engined aircraft, namely ATR-72, expressed a complaint in the conditions experienced to ask for an adjustment in the price of airplane tickets for assistance from the government due to the avtur cost component which eats up operational costs. This study aims to determine the impact factors of the increase in aircraft fuel prices in the application of a new component called Fuel Surcharge. In addition, this study also aims to find solutions to overcome the impact of rising fuel prices by Wing Airlines on the Surabaya - Yogyakarta route. This research is descriptive using qualitative methods with data collection methods in the form of interviews, observation, and documentation. The data obtained is in the form of interviews with Wing Air Airline officers at Juanda International Airport as well as documents used to carry out daily activities. The results of this study indicate that the factors that increase passenger ticket fares in fuel operational costs are due to rising world oil prices, so that government regulations are imposed, namely applying a fuel surcharge component of 25% of the base price rate charged to service passengers. air freight. In the results the data obtained does not show a drastic change in the number of passengers (Load Factor) so that the increase in ticket prices does not have an effect on the number of passengers (Load Factor) to adjust fuel operational costs but additional costs (Fuel Surcharge) have been determined and determined by the government to parties airline to apply to the specified route.
Keywords: Avtur increase, Fuel Surcharge, Load Factor
Pengaruh Profesionalisme Sumber Daya Manusia terhadap Kinerja Karyawan di Kantor Samsat Wilayah II Kota Palembang
Authors: Ambiko Diajeng Woro , Hadjri M. Ichsan , Santati Parama
Published: June 2024

This study aims to determine the effect of human resource professionalism on employee performance in the SAMSAT office regional II, Palembang City. The population in this study is all employees of the SAMSAT office regional II, Palembang City which amounts 72 employees. This study used saturated sampling technique. Data used in this study is primary data that collected by quisioner technique. The data analysis technique used is simple linear regression analysis. Based on the result of the study showed that the human resource professionalism had a positive and significant effect on employee performance of the SAMSAT office regional II, Palembang City.
Keywords: Human Resource Professionalism, Employee Performance
Strategi yang Efektif dalam Pengembangan Produk Bank Muamalat KC Medan Baru
Authors: Amelia Anika , Yanti Nursantri
Published: June 2024

In developing a company must have a strategy that is very effective in developing a product that must be done so that the company is always growing rapidly in the world of market competition. Product development for bank Muamalat KC Medan Baru, the business carried out by the company develops existing products or produces new products and takes a strategic approach to achieve success and avoid risks, and presents products that are attractive, competitive and provide convenience in transactions, as well as according with the needs of society and market industry. The purpose of this study is to find out the strategy for product development at Muamalat Kc Medan Baru bank. The method used is descriptive qualitative method. The results of this study indicate that the product marketing concept that Islamic banks need to pay attention to in developing products and services, namely: needs, wants, demands, production, utility, value and satisfaction. Direct product promotion channels for Bank Muamalat KC Medan Baru are by picking up the ball, introducing the Muamalat DIN application, using the Personal Selling model, optimizing Costomer Service, door to door.
Keywords: Product Development Strategy, Bank Muamalat Products
Pengaruh Pelatihan Kerja On The Job Training Terhadap Kinerja Karyawan Pada PT Radio Suara Pesona Indah Palembang
Authors: Ramli M. Rafli Rif’at , Karimudin Yos , Siregar Lina Dameria
Published: June 2024

This study aims to determine the effect of work training on the job training on employee performance at PT Radio Suara Pesona Indah of the City of Palembang. This research uses quantitative methods. The population in this study were radio broadcasting employees, selected using saturated sampling, so the sample in this study was the entire population of radio broadcasting employees, totaling 39 respondents. The data collection method used in the study was obtained from a questionnaire. The analysis technique used in this study is simple linear regression analysis. Based on the results of the hypothesis analysis (t test), it was concluded that the work training on the job training had a positive and significant effect on the employee performance at PT Radio Suara Indah of the City of Palembang.
Keyword: Work Training, Employee Performance.
The study aims to determine the effect of Intellectual Capital, Capital Structure and Institutional Ownership on Financial Performance with Company Size as Moderating in financial sector companies listed on the Indonesia Stock Exchange (BEI) Period 2020-2
Authors: Kusniawati Heni , Nuryatno Amin Muhammad
Published: June 2024

Pengaruh Intellectual Capital, Struktur Modal, Kepemilikan Institusional Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Pemoderasi
Influence of Transformational Leadership and Organizational Support on Employee Performance, with Employee Engagement as a Mediating Variabel
Authors: Aisyah Nur Rahmadini  , Ryan Basith Fasih Khan
Published: June 2024

This study aims to determine the effect of transformational leadership and organizational support on employee performance, which is mediated by employee involvement in the educational staff of Maulana Malik Ibrahim State Islamic University Malang. research methods using quantitative methods. The data used in the study are primary data and secondary data. Sampling technique using purposive sampling. The sample studied in this study were 100 respondents who were employees of the Public Service Agency of UIN Malang. Based on the hypothesis testing conducted, it can be concluded that transformational leadership has a positive and significant impact on employee performance. In addition, transformational leadership also has a positive and significant effect on employee engagement. Organizational support, although it has an insignificant negative effect on employee performance, has a positive and significant impact on employee engagement. Employee engagement itself has a positive and significant influence on employee performance. As a mediator, employee engagement strengthens the positive and significant relationship between transformational leadership and organizational support with employee performance in the educational staff of UIN Malang.
Pengaruh Kebijakan Dividen, Profitabilitas, dan Leverage terhadap Harga Saham pada Perusahaan Non-Cyclical yang Terdaftar di BEI
Authors: Nur Laila Eka Sari  , Endang Masitoh Wahyuningsih  , Suhendro
Published: June 2024

This research aims to test and analyze the influence of dividend policy, profitability and leverage on stock prices. The research uses 2018-2022 non-cyclical companies listed on the IDX as the population. The sampling technique in this research used a purposive sampling technique so that 45 samples were selected that met the criteria. The data analysis technique used is multiple linear regression analysis test. The research results show that the Dividend Payout Ratio (DPR) has no effect on stock prices, while Return on Equity (ROE) and Debt to Equity Ratio (DER) have an effect on stock prices.