bluuebunny/crossref_metadata_2025 huggingface dataset:
The Influence of Driving Factors for the Opening of Settlements on Protected Forest Areas in Nahel Hamlet, Gunung Nona, Nusaniwe District, Ambon City
Authors: Toker Stefani , Lasaiba Mohammad Amin , Leuwol Ferdinand Salomo
Published: August 2024

The opening of settlements in the Mount Nona protected forest area is influenced by driving factors such as increasing population, housing needs, poverty and the economy, accessibility and infrastructure, government policies, lack of environmental awareness, land conflicts, and disputes. This research aims to identify the driving factors for opening settlements and determine the ecological impact on the Gunung Nona protected forest area, Nusaniwe District, Ambon City. The type of research used for this research is the combination type; the combination type is a type of research that uses more than one type of research, namely quantitative research and qualitative research. The mixed methods approach combines quantitative surveys and qualitative interviews with a sample of the community (consisting of 50 respondents). The research results show that several factors driving the opening of settlements in the Mount Nona protected forest area influence the environmental awareness factor based on the data testing results using the SPSS application. Apart from that, based on the results of interviews with the Nahel Gunung Nona Hamlet Government, the opening of settlements in the Gunung Nona protected forest area began with the diversion of displaced people from clove and red stone plantations to the city, precisely in Wainitu, because there was no more empty land to the town of Ambon, during riots. So, in this case, the Ambon city government approached the Amahusu State government and the Urimesing State government to provide land to accommodate refugees at that time. However, after the riots ended, the population became denser, so the Amahusu State government gave use rights, namely certificates, for people to build houses and live on Mount Miss; in this case, there is a protected forest area. Settlements in the Mount Nona protected forest area are increasingly growing due to the increase in population from refugee camps.
Semangat Anti Korupsi dalam Moderasi Beragama (Studi Komparatif Agama Islam dan Kristen)
Authors: Ashri Zainul , Lalu Riastata Al Mujaddi
Published: August 2024

Corruption is a deviant act in social life, culture, especially in religion. The act is seen as a misuse and abuse of power or position and betrayal of trust. The phenomenon of corruption has become ingrained in a country, and Indonesia is no exception. Therefore, what is the concept of corruption according to Islam and Christianity?. With aliteratur study and comparative analysis, this research found: Islam views corruption as 1). Akhdzul amwal bil bathil, which is eating other people’s wealth unlawfuly, 2). Al-gulul, which is betrayal or misappropriation, 3). Al-Suhtu, which is the proceeds of an unlawful act, 4). Risywah, or bribery. Christianity views corruption as theft, an act of moral corruption, self-enrichment, and abuse of authority. As for addressing this, Islam gives the sancition of cutting hands to corruptors, while Christianity sanctions corruption with compensation twice as much as what stolen or corrupted.
Mushalla Management Strategy in Building Tolerant Values with Non-Muslim Communities (Study at the Raudhatul Jannah Prayer Room, Lubuk Kilangan District, Padang City)
Authors: Putra Ahmad , Siregar Rian Syaputra , Rosdialena  , Husnul Hifzhi
Published: August 2024

This research was motivated by complaints and protests from non-Muslim residents to the Raudhatul Jannah Mushalla Management, Padang City in the holy month of Ramadan. This protest was not without reason, but was focused on the Ramadan study material presented by the speaker at the prayer room. Some materials containing intolerance were one of the reasons why people around the Mushalla who were not Muslims protested and expressed their complaints. This research uses qualitative methods, strengthened by conducting observations and interviews with parties who are considered capable of answering the problems that the author is studying. The results of this research show that: first, the administrators asked the ustadz or Ramadan lecturers to deliver material that does not offend non-Muslims, second, the prayer room administrators began planning to regulate the title of Ramadan lectures for each lecturer during the holy month of Ramadan, third, the administrators and staff always appeal to the entire community to continue to respect differences in creeds, fourth, administrators regulate the volume of prayer rooms so as not to disturb the peace of non-Muslim communities.
Konsep Islam Wasathiyah Perspektif KH. Hasyim Muzadi (Telaah Surah al-Baqarah Ayat 143)
Authors: Muhammad Al Fikri  , Qathrun Nada
Published: August 2024

The number of extreme cases that occur in Indonesia is a focus for the author. It is a great achievement when Indonesia is able to survive in the midst of various differences it has, both race, religion, customs, foreign cultures and so on. However, it cannot be denied that sometimes conflicts in Indonesian society often occur both horizontally and vertically. This study, wants to try to explore the elements contained in the Qur'an, related to wasathiya Islam in the perspective of an Indonesian figure KH. Hasyim Muzadi who has a very strong influence in the establishment of interfaith relations and is one of the figures who often acts as a mediator in all matters relating to religion and the state. This research can be a driving force to form Muslims who are in the middle, not extreme right or extreme left and willing to accept various differences as long as they are in the level of khilafiyah. This research uses qualitative library research methods and content analysis. The formulation of the problems in this study are 1). what is the meaning of wasathiyah Islam. 2). How95Konsep Islam Wasathiyah Perspektif KH.Hasyim Muzadi…Muhamnad Al Fikri & Qathrunnadadoes KH. Hasyim Muzadi think about religious moderation (wasathiyah Islam). 3). How is the interpretation of Al-Qur'an surah al-Baqarah verse 143 about wasathiyah Islam?Primary sources in this study are books related to the thoughts of KH. Hasyim Muzadi including true Islam, Islam from the heart and various literature on wasathiyah Islam. The results of this research are (1) The results of the study prove that in the Qur'an wasathiyah Islam is explained in Q.s.al-Baqarah: 143. Interpreters explain that wasathiyah Islam is interpreted as a middle society, the chosen people, and the best people. The middle attitude is realized through several things, such as the middle in addressing the world and the hereafter, humans who reflect justice, and are able to be role models for others. (2) According to KH. Hasyim Muzadi, Allah has made Muslims the chosen people among other people. People who are able to apply 3 forms of justice, namely justice of equity, justice of equality and justice of balance (3) Indonesia's multiculturalism is not only an advantage, but also a challenge for Indonesian society. Answering these challenges, KH. A Hasyim Muzadi explained that the element of Wasathiyah Islam is a requirement to face the challenges faced by the Indonesian people.
Pengaruh Manajemen Zakat Dan Transparansi Laporan Keuangan Terhadap Kepercayaan Muzakki Pada Baznas Kabupaten Bengkalis
Authors: Nurhafizah Nurhafizah  , Siti Asiam
Published: August 2024

The purposes of this research are to determine the effect of zakat management and transparency of financial reports on muzakki's trust. This type of research is quantitative research with a descriptive approach. Questionnaires are used to collect data. The population in this study is all muzakki in BAZNAS Bengkalis Regency in 2019, totaling 1203 muzakki. In analyzing the data, researchers used multiple linear regression analysis. The result of the regression analysis is that the tcount value for the zakat management variable is 2.515> 1.98667 and the sig value is 0.014 <0.05, which means that zakat management has an effect on muzakki's trust. The tcount value of the variable transparency of financial reports is 5.208> 1.98667 and the sig value is 0.000 <0.05. So it can be concluded that the transparency variable of financial statements has an effect on muzakki's trust. Regression analysis shows that the Fcount value is 66,000> 3.10, which means that the zakat management variable and the transparency of financial statements have a simultaneous effect on muzakki's trust.
Analisis Laporan Arus Kas Pada PT Pos Persero Cabang Bima
Authors: Megasuciati Wardani
Published: August 2024

The purpose of this research is to determine the Cash Flow at PT POS Persero Bima Branch. The type of research used in the research is descriptive research. Data collection techniques in this research are observation, documentation, interviews and literature study. Meanwhile, the data analysis technique in this research is through financial analysis. Analyzing cash flow reports at PT. POS Persero Bima Branch, namely the Operating Cash Flow Ratio, calculates the ability of operating cash flow to pay obligations smoothly. This ratio is obtained by dividing operating cash flow by current liabilities. The Cash Flow Report at PT POS Persero Bima Branch is below the AKO Ratio standard of 1, which reflects that PT POS Persero's cash position is still not safe to meet its current obligations. Where by using the one sample t test, the calculated t value is smaller than the t table value, so that what is accepted is an alternative hypothesis, namely the assumption that the Operating Cash Flow Ratio (AKO) of PT POS Persero Bima Branch is below the standard AKO Ratio. The results of the one sample t test obtained a t value of -75.084 and a t table of 1.533. By comparing the tcount and ttable values, it turns out that the tcount value is greater than ttable (-75.084<1.533). So the alternative hypothesis (Ha) which reads "It is suspected that the Operating Cash Flow Ratio (AKO) at PT POS Persero Bima Branch is equal to or more than 1". cannot be accepted/rejected
MANFAAT DAN TANTANGAN DALAM MELAKUKAN AUDIT INTERNAL SECARA JARAK JAUH BERDASARKAN PRAKTIKALITAS PADA TIAP AREA AUDIT
Authors: Sielly Budi Prameswari
Published: August 2024

Penelitian ini bertujuan untuk mengidentifikasi hubungan antara tingkat praktikalitas pada area audit dengan kelebihan serta kelemahan audit jarak jauh bagi para auditor internal di Indonesia. Penelitian ini menggunakan data primer melalui kuesioner. Pengujian data dilakukan dengan uji Chi Square. Hasil penelitian menunjukkan bahwa terdapat 2 area audit yang berhubungan signifikan dengan manfaat dan tantangan dari audit jarak jauh. Area audit pertama adalah Audit investigasi kecurangan yang memiliki hubungan signifikan dengan manfaat ke 4 dari audit jarak jauh, yaitu mampu untuk terus berjalan sesuai rencana audit meskipun pandemi COVID-19 masih berlangsung. Manfaat audit jarak jauh ke 5 yang juga berhubungan dengan audit investigasi kecurangan adalah adanya dorongan kuat untuk digitalisasi (termasuk analisis data). Manfaat audit jarak jauh ke 2 yang berhubungan signifikan dengan audit manajerial adalah meningkatnya fleksibilitas dan fokus yang lebih baik (termasuk efektivitas yang meningkat). Tantangan dari audit jarak jauh yang ke 2 adalah kesulitan dalam berkomunikasi dan membangun kepercayaan. Sedangkan tantangan ke 4 yang juga berhubungan signifikan dengan audit manajerial adalah berkurangnya sambutan (acceptance), motivasi, kepuasan, dan keterandalan (reliance). Berdasarkan hasil penelitian ini, kelemahan penggunaan metode audit jarak jauh pada area audit terkait dapat diketahui, sehingga perusahaan dapat melakukan perbaikan yang memadai.
DAMPAK KINERJA AUDITOR DI MASA PANDEMI COVID-19 DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI
Authors: Trinandari Prasetyo Nugrahanti  , Muhammad Alief Zamorano
Published: August 2024

Pada mada pandemi COVID-19, seorang auditor dituntut untuk dapat mengembangkan kompetensi yang dimiliki dengan memanfaatkan waktu yang tersedia dan juga dapat menerapankan teknologi untuk mempertahankan kualitas kinerja audit. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, time budget pressure dan remote audit terhadap kinerja auditor di masa pandemi Covid-19 dengan penerapan teknologi informasi sebagai variabel moderasi. Jenis penelitian ini kuantitatif  dengan menggunakan data primer yang diperoleh melalui kuesioner yang disebar secara online melalui google form  kepada auditor yang bekerja pada Kantor Akuntan Publik wilayah DKI Jakarta. Teknik sampling yang digunakan pada penelitian ini yaitu convenience sampling, sehingga diperoleh sebanyak 103 responden. Metode analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi moderasi serta uji hipotesis.  Hasil penelitian ini menunjukkan bahwa kompetensi, time budget pressure dan remote audit berpengaruh positif terhadap kinerja auditor. Selanjutnya penerapan teknologi informasi mampu memoderasi kompetensi, time budget pressure dan remote audit terhadap kinerja auditor yang bekerja di masa pandemi Covid-19.
ANALISIS PENGARUH PEMANFAATAN SISTEM INFORMASI AKUNTANSI, E-COMMERCE, DAN MODAL USAHA DALAM KEPUTUSAN BERWIRAUSAHA (Studi pada anggota HIPMI PT Kota Semarang)
Authors: Nita Kusumawati  , Entot Suhartono
Published: August 2024

Kondisi perekonomian Indonesia yang semakin buruk semenjak pandemi Covid-19 berdampak pada banyaknya tenaga kerja yang kehilangan pekerjaan ditambah dengan tenaga kerja baru yang belum mendapat pekerjaan karena banyak perusahaan berhenti berusaha. Hal ini menambah tingkat pengangguran terbuka hingga mencapai 7,07% pada awal tahun 2020 dan mulai turun menjadi 5,18% di tahun 2021 seiring dengan semakin baiknya pandemi dan pulihnya perekonomian. Salah satu cara untuk mengurangi tingkat pengangguran adalah dengan menciptakan lapangan kerja melalui berwirausaha terutama dikalangan anak muda, serta ditunjangan dengan pemanfaatan kemajuan teknologi e-commerce dan sistem informasi akuntansi (SIA). Penelitian ini bertujuan untuk analisis faktor-faktor yang mempengaruhi calon wirausaha muda mengambil keputusan untuk berwirausaha. Faktor-faktor pada penelitian ini adalah Pemanfaatan e-commerce, Fasilitas Sistem Informasi Akuntansi, dan Modal Usaha. Sampel responden pada penelitian ini sebanyak 169 yang berasal dari anggota 5 (lima) HIPMI Perguruan Tinggi Kota Semarang, yaitu Undip, Unnes, Unisbank, Upgris, dan Udinus. Pengumpulan data menggunakan kuisioner yang diberikan pada anggota HIPMI Perguruan Tinggi. Metode analisis yang digunakan adalah uji validitas dan reliabilitas, analisis deskriptif jawaban responden, uji asumsi klasik, dan regresi linier berganda dengan menggunakan aplikasi SPSS. Hasil penelitian menunjukkan bahwa pemanfaatan e-commerce dan SIA berpengaruh terhadap pengambilan keputusan untuk berwirausaha. Sedangkan modal usaha tidak berpengaruh terhadap pengambilan keputusan untuk berwirausaha.
PENENTUAN TARIF RAWAT INAP MENGGUNAKAN ACTIVITY BASED COSTING SYSTEM (STUDI KASUS RUMAH SAKIT DI SIDOARJO)
Authors: Sutopo Sutopo
Published: August 2024

Determination of tariffs using an activity based costing system is a very important decision in the home. The purpose of this study is to determine the rate of inpatient services based on an activity based costing system that can be applied in hospitals so that accurate cost information can be achieved. Data collection techniques include observation, interviews, documentation. The results of this study indicate that the determination of rates with an activity based costing system is determined by several stages based on the activities used by each inpatient service so that it is an effective and efficient calculation method in determining the total cost of the product. The conclusion is that the determination of tariffs with an activity based costing system is an effective and efficient calculation method in determining the total cost of the product.
Pengaruh Komunikasi, Kecerdasan Emosional, Dan Budaya Organisasi Terhadap Kinerja Pegawai Pada Pt Pos Indonesia Makassar
Authors: Annas Lalo
Published: August 2024

Tujuan dari penelitian ini adalah untuk mengetahui apakah komunikasi, kecerdasan emosional dan budaya organisasi berpengaruh terhadap kinerja pegawai pada pegawai PT. Pos indonesia Makassar. Data penelitian diperoleh dari hasil penyebaran kuesioner. Jumlah responden sebanyak 65 pegawai, selanjutnya data diolah menggunakan SPSS versi 26.Teknik pengujian instrumen dalam penelitian ini adalah uji validitas dan uji reliabilitas, sedangkan teknik analisis data yang digunakan adalah uji asumsi klasik dan uji hipotesis. Hasil penelitian menunjukan bahwa: (1) Variabel kompetensi komunikasi berpengaruh positif dan tidak signifikan terhadap kinerja pegawai pada PT. Pos indonesia Makassar, karena berdasarkan uji t didapatkan nilai t hiting t > tabel (2.110 > 1,96) dengan tingkat signifikansi 0,039 < 0,05  dan  β  sebesar  0.247 (2) Variabel kecerdasan emosional berpengaruh positif dan signifikan terhadap kinerja pegawai pada PT. Pos indonesia Makassar, karena berdasarkan uji t didapatkan nilai t hitung t > tabel (2.023 > 1.96) dengan tingkat signifikansi 0,047  < 0,05  dan  β  sebesar  0,037. (3) Variabel budaya organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai pada PT. Pos indonesia Makassar, karena berdasarkan uji t didapatkan nilai t hitung t > tabel (3.342 > 1.96) dengan tingkat signifikansi 0,001  < 0,05  dan  β  sebesar  0,308. Variabel bebas yang mencakup komunikasi, kecerdasan emosional dan budaya organisasi secara simultan (bersama-sama) memiliki pengaruh positif dan signifikan terhadap variabel terikat kinerja pegawai pada PT. Pos PT. Pos indonesia Makassar.
Analisis Faktor-Faktor Yang Mempengaruhi Waktu Tunggu Kapal (Waiting Time) Kapal Di Pelabuhan Tanjung Wangi
Authors: Anggara Dwi Tasima Putra  , Siti Sahara
Published: August 2024

The ship's berthing time may not be in accordance with the predetermined plan due to a lack of personnel for ship berthing activities. Considering this situation, ports have certain time limits, thus causing problems with ship waiting times at the port. The aim of this research is to identify factors that influence ship waiting times at Tanjung Wangi Port. The research was conducted at Tanjung Wangi Harbor for six months from August to December 2022. The source of data obtained is qualitative descriptive data, namely data obtained in the form of information resulting from discussions, both oral and written. The survey results revealed that the waiting time for ships at Tanjung Wangi Port was caused by a lack of communication and information at the time of departure, as well as bad weather due to the influence of the season in the area.
Pengembangan Model Standar Terminal Petikemas Berbasis Standar Layanan Kapal Dan Barang
Authors: Wahyu Hujatul Hilmi  , Siti Sahara
Published: August 2024

The management of a container terminal is a complex process that involves many decisions. Among the problems to be solved, there are the spatial allocation of containers on the terminal yard, allocation of ships to berths and cranes, scheduling priorities and operations in order to maximize performances based on some economic indicators. Since the container port facilities are very expensive, it is desirable to optimize their performance, making better management decisions. This paper wants to present the contribution of the simulation and optimization techniques with the aim of improving the cooperation between different types of equipments, increasing the productivity of the terminal and helping in minimizing costs. In particular, the Petri net is used to present berth operations, and the genetic algorithm is used for scheduling container loading/unloading operations by cranes in order to minimize the maximum time it takes to serve a given set of vessels.
Analisis Efisiensi Perbandingan Penggunaan Transportasi Laut Dan Transportasi Udara Dalam Pengiriman Barang Antar Provinsi
Authors: Fadhlan Rizky Sawa Madani  , Siti Sahara
Published: August 2024

This research aims to conduct an efficiency analysis of the use of sea transportation and air transportation in sending goods between provinces. Transportation of goods between provinces has an important role in supporting the distribution and economy of a region. In this context, the research focus is aimed at two main modes of transportation, namely sea transportation and air transportation. The efficiency analysis method includes collecting data related to the cost, time and efficiency of sending goods using these two types of transportation. Next, the data is analyzed to identify the advantages and disadvantages of each mode of transportation, as well as spreading its impact on the efficiency of sending goods from one city or province to another to meet needs in each destination province. This research uses quantitative methods
Instrumen Green Sukuk Dalam Mendukung Pembangunan Infrastruktur
Authors: Insanush Shofa  , Khilfatul Khamidah
Published: August 2024

Green sukuk is a new financial instrument designed to help Indonesia fulfill its commitment to growth in accounting flows in the economy but is also important for sustainable development that is in line with environmental welfare efforts. State development funding is the main thing in infrastructure development in various countries. The government will finance several road and bridge infrastructure developments using state sharia securities (SBSN) aka sukuk. The development of sukuk in Indonesia has always increased from 2013 to November 2018. Basically, the majority of Indonesians are Muslims and what is the strategy for developing sukuk as a sharia capital market product so that it plays a significant role in infrastructure development in Indonesia. Analysis is used to provide a clear picture starting from the benefits of sukuk and the role of sukuk in development. The results of the study show that the planning process for issuing Green Sukuk aims to align programs to ensure synergy/convergence of all government and community activities in optimizing sukuk development. Issuance of "Green Sukuk" as an Effort to Increase the Sukuk Market Share. As a new product, Green Sukuk still faces several obstacles. Among other things, clear and specific regulations governing Green Sukuk are needed. As well as creating a sharia basis regarding the issuance of Green Sukuk. The second strategy is to form an APS (Accelerated Sukuk Development) Team. This team is a forum or organization that was formed to accommodate the acceleration and growth of sharia bonds or sukuk.
Pengaruh Literasi Keuangan, Analisis Fundamental, dan Besar Dividen Terhadap Minat Investasi Saham
Authors: Hernes Yolanda , Indrayenti Indrayenti
Published: August 2024

This research has the purpose to prove financial literacy, fundamental analysis, and dividend size have impact on interesto of stock investment in Bandar Lampung investor. Independent variable of this research are financial literacy, fundamental analysis, and dividend size. While, dependent variable of this research is interest in stock investment. Population of this research is Bandar Lampung investor. The sampling technique used was  unknown population. Samples taken amounted to 100 people. Data collection method used was questionnaire. Resultan of this research is financial literacy, fundamental analysis, and dividend size proved to have an effect on interest in stock investment
Efektivitas Dan Efisiensi Pelayanan Kesehatan Pada Puskesmas DTP Gununghalu
Authors: Wida Widaningsih , Ida Ida Jalilah Fitria
Published: August 2024

This study aims to determine the Effectiveness and Efficiency of Health Services at Puskesmas DTP Gununghalu. The research method used a qualitative descriptive approach with data collection techniques such as observation, interviews, and documentation. The informants were selected using purposive sampling technique. Based on the research findings, it can be concluded that the quality of services at Puskesmas DTP Gununghalu can be considered effective and efficient. The procedures carried out at the health center were optimal, as reflected in the high level of patient satisfaction. The service delivery time was efficient, the cost of healthcare was affordable, and the range of healthcare products provided was sufficient. The available facilities and infrastructure were adequate, and the competence of the service providers was aligned with their respective fields. As a recommendation, Puskesmas DTP Gununghalu can continuously improve the quality of services and provide a better experience for patients seeking healthcare.
Three-Party dalam Pengembangan Destinasi Wisata Bukit Kayoe Putih Mojokerto
Authors: Yahya Ellen Lawrencia , Yaktianuraga I Gusti Putu , Widodo Yoseph Agung Priyo , Sutanto Ken Kurniawan , Aryaputra Reynaldi Aryaputra
Published: August 2024

In the development of a tourist destination, abundant resources are essential, including facilities, infrastructure, and manpower. Collaborative efforts can help alleviate the heavy workload to create a successful tourist attraction. Bukit Kayoe Putih Tourism is an example of a destination that has effectively implemented a unique collaborative system, known as the three-party cooperation system, which is rarely seen in other tourist places. The parties involved in this collaboration are CV. Mitra Wisata Abadi, KPH Perhutani Mojokerto, and LMDH Kupang. This study primarily focuses on the analysis of the three-party cooperation system implemented at Bukit Kayoe Putih Tourism and its direct and indirect impacts. The study employed literature review for strategy and purposive sampling to conduct interviews with the directly involved parties in the three-party cooperation system to gain insightful perspectives and opinions. Furthermore, the researcher employed data triangulation to ensure the validity of the data in this study. The study discovered that the three-party cooperation system can enhance a tourist destination in terms of permits, employment opportunities, and development. It also found that this system can boost the local economy, both for the tourism sector itself and the surrounding village communities.
Motivasi Kerja Dan Kompensasi Terhadap Kinerja Pegawai (Studi Kasus Badan Penanggulangan Bencana Daerah (BPBD) Kota Padang Panjang)
Authors: Rahmadia Rahmadia  , Zusmawati Zusmawati
Published: August 2024

The purpose of this research is to test the impact of work motivation variables on employee performance (Case Study of the Regional Disaster Management Agency (BPBD) Padang Panjang City, to test the impact of compensation variables on employee performance (Case Study of the Regional Disaster Management Agency (BPBD) Padang Panjang City. Data were collected through distributing questionnaires to 59 respondents using saturated sampling techniques, where all members of the population were sampled, using instrument tests (validity tests and reliability tests), descriptive analysis, classical assumption tests (normality tests, multicollinearity tests and heteroscedasticity tests) multiple linear regression and t test, with the help of the SPSS application. The results of the research show that work motivation has a positive and significant effect on employee performance (Case Study of the Regional Disaster Management Agency (BPBD) Padang Panjang City, compensation has a positive and significant effect on employee performance in (Study Case of the Padang Panjang City Regional Disaster Management Agency (BPBD). Which means the first hypothesis is accepted and the second hypothesis is accepted.
Penghindaran Pajak Pada Perusahaan Sektor Aneka Industri di Indonesia Selama Masa Pandemi Covid Dari Perspektif Rasio Keuangan
Authors: Siti Nurul Khotimah  , Rochmad Bayu Utomo
Published: August 2024

Taxes for Indonesia are major source of revenue which is used for funding the government’s expenditures and development programs, while for companies as taxpayers consider that tax is a burden that will reduce net profit. Many companies attempt to pay fewer taxes because the company assumes that paying taxes means reducing the company’s economic capacity. There are several factors that affect companies in paying their taxes, such as profitability, liquidity, leverage and activity ratios. This study aims to analyze the effect of profitability ratios, liquidity, leverage and activity ratios on tax avoidance. The study method used is quantitative approach, using data from various industrial sector companies listed on Indonesia Stock Exchange during 2020 – 2021 obtained from www.idx.co.id. Based on data analysis and discussion can be concluded that profitability, liquidity, leverage and activity had no influence on tax avoidance.
Analisis Penerapan Akuntansi Pajak Pertambahan Nilai (PPN) Pada PT. Cahaya Murni Indolampung
Authors: Alexandra Amadea Christie  , Syamsu Rizal
Published: August 2024

The aim of this research was to find out how the Value Added Tax (VAT) calculation, collection, recording, and reporting at PT. Cahaya Murni Indolampung,  as well as the suitability of applying the Value Added Tax (VAT) accounting at PT. Cahaya Murni Indolampung with the Law No. 42 Years 2009. The research approach used is exploratory research. The types of data taken to support the research variables are qualitative and quantitative data, and the data sources needed are primary and secondary data. Data collection techniques in this study were interviews, observation, and documentation. The data analysis technique applied is descriptive method. The research results showed that PT. Cahaya Murni Indolampung had implemented the calculation, collection, recording, payment of Value Added Tax (VAT) in accordance with the Law No. 42 Years 2009. Meanwhile for VAT reporting, PT. Cahaya Murni Indolampung experienced a delay in reporting Value Added Tax (VAT).
Pengaruh Hasil Akreditasi Hak Pasien Dan Keterlibatan Keluaraga (HPK1) Terhadap Kualitas Pelayanan di RSUD Al Ihsan Provinsi Jawa Barat
Authors: Eri Eri Wahyuni , Riyan Hadithya
Published: August 2024

This study aims to determine the magnitude of the influence of HPK1 accreditation results on the quality of services at Al Ihsan Hospital, West Java Province. The method used is a quantitative research method with the number of samples in this study is 125 respondents. The data collection techniques used were observation, interviews and distributing questionnaires. The data analysis method used is simple linear regression, linear regression coefficient and multiple correlation coefficient to explain the relationship and influence between independent and dependent variables. The results showed that the effect of HPK1 accreditation results on service quality had a result of 3% which was an influence between variables based on data processing results. This shows that the effect of HPK1 accreditation results on service quality at Al Ihsan Hospital, West Java Province, is very weak.
Pengaruh Tingkat Pendapatan Individu Berdasarkan UMP Terhadap Tingkat Kebahagiaan di Provinsi DIY
Authors: Joshua Agung Nurcahyo  , Hanif Rosyadah  , Fitriana Fitriana
Published: August 2024

A region's level of welfare and development can be measured using subjective and objective welfare. Subjective well-being measured by taking an individual approach and paying attention to individual subjective perceptions of life; one of the measurement indicators is happiness. In the Province of DIY, there is an interesting phenomenon although per capita income and UMP are relatively low, the level of happiness is high. Based on this phenomenon, further research is needed to determine whether individual income levels based on UMP affect individual happiness in DIY. Binary logistic regression modeling using IFLS 5 data shows that individuals with incomes above the UMP tend to be happier than those below the UMP. On the other hand, the people of DIY have cultural values that teach them to accept the reality of life in order to gain happiness with sincerity. The existence of this character makes people have confidence and optimism in any condition, so they feel happy. Based on the findings of the analysis and literature review, in general, the people of DIY have a level of happiness that is classified as happy. However, if there is an increase in income, the level of happiness also tends to increase to be happier. These findings suggest that increased income can be an essential factor in increasing individual happiness. However, efforts to increase happiness focus on more than just material aspects but also involve other aspects that affect life and well-being, such as culture and personal character.
Pengaruh Inflasi, Suku Bunga, Nilai Tukar dan Pertumbuhan GDP Terhadap Indeks Harga Saham
Authors: Indah Devi Novian Sari  , Emmelia Tan
Published: August 2024

This study aims to analyze the factors that affect the stock price index of property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2017 - 2021. The factors tested in this study are Inflation, Interest Rates and Exchange Rates, and GDP Growth. Data obtained from yahoo finance, Central Statistics Agency, and Bank Indonesia. In this study, 60-month stock price index data was obtained. The analysis method used in this study is regression analysis and uses the Eviews 11 software program. This study uses the Classical Assumption Test, namely the Normality test, Multicollinearity test, Autocorrelation test, and Heteroscedasticity test. Hypothesis tests are Partial T test, Simultaneous F test, and Coefficient of Determination Test (R2). The results of the T pasrial test of this study show that inflation has a significant value (0.0404<0.05), interest rates have a significant value (0.0021<0.05), exchange rates have a significant value (0.0022<0.05), and GDP has a significant value (0.0026<0.05)
Efektivitas Penggunaan Kereta Listrik (KRL) Commuter Line Jabodetabek Untuk Mengurangi Kemacetan Di DKI Jakarta
Authors: Siti Sahara  , Bayu Nurcahyo Adhi Nugroho
Published: August 2024

The KRL Commuter Line is an alternative transportation facility emphasized by the government to address congestion issues in the Jabodetabek area. The primary focus of this research is on the utilization of the KRL Commuter Line by Jabodetabek commuters, who make up the largest group of commuters in Jakarta. This research is concentrated on the analysis of the KRL Commuter Line's public transportation in Jabodetabek with the main objective of assessing its effectiveness in addressing congestion problems in Jakarta. The method used is a qualitative approach with descriptive analysis, and data is obtained through literature research. The research results indicate that the utilization of the KRL Commuter Line in Jabodetabek to address congestion in Jakarta is considered successful, assessed through three main dimensions: goal achievement, integration, and adaptation.
Pengaruh Disiplin Kerja Terhadap Kinerja Karyawan PT. Artolite Indah Mediatama, Depok
Authors: Edwin Daniel  , Mustangin Mustangin
Published: August 2024

Penelitian ini bertujuan untuk mengetahui apakah disiplin berpengaruh terhadap kinerja keryawan PT. Artolite Indah Mediatama.
Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif,kuantitatif, sampel pada penelitian ini adalah 39 karyawan PT. Artolite Indah Mediatama. Data dikumpulkan secara primer, metode pengumpulan data yang digunakan yaitu menyebar kuisioner.  Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier, analisis koefisien korelasi, analisis koefisien determinasi, dan uji hipotesis.
Hasil penelitian dari penelitian yang dilakukan oleh peneliti diperoleh hasil analisis regresi koefisien untuk variabel disiplin sebesar 0,522 dengan konstanta sebesar 34,581 sehingga persamaan regresi Y = 34,581 + 0,522X, dan dari hasil p-value sebesar 0 < 0,05 yang berarti yang berarti yang memiliki hasil positif signifikan,  maka   Ho   ditolak   (menerima   Ha)   sehingga   dapat disimpulkan  bahwa  variable  disiplin  kerja  (X)  berpengaruh positif terhadap variable kinerja pegawai (Y) PT Artolite Indah Mediatama, sedangkan perhitungan koefisien determinasi menunjukan variabel kinerja karyawan PT Artolite Indah Mediatama 22% sedangkan sisanya sebesar 78% dipengaruhi dan dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian ini.
Saran yang peneliti berikan kepada PT. Artolite Indah Mediatama yaitu perusahaan harus meningkatkan disiplin karyawan agar tidak terlambat masuk kerja. Sehingga perusahaan akan menghasilkan dampak yang positif terhadap kinerja karyawan.
Pengaruh Pengawasan dan Disiplin Kerja Karyawan Terhadap Kinerja Karyawan Pada Hotel New Hollywood Pekanbaru
Authors: Setia Meilenia Putri  , Kasmiruddin Kasmiruddin
Published: August 2024

This study aims to determine and analyze the effect of Supervision and Employee Work Discipline on Employee Performance at the New Hollywood Hotel Pekanbaru. This research method is descriptive quantitative by collecting data through free interviews and distributing questionnaires. This study used a sample of 55 respondents using a total sampling technique. The analysis technique uses the regression equation, test the coefficient of determination (R2), and test the hypothesis, namely the t test (partial) and f test (simultaneous). Based on the hypothesis testing, it shows that there is a partially significant effect of Supervision on employee performance with a t count of 5.078 > t table of 2.004 and Employee Work Discipline with t count of 6.225 > t table of 2004. Furthermore, simultaneously Supervision and Employee Work Discipline affect Employee Performance with f count 26.836 > f table 3.175. Among the 2 independent variables that have the strongest influence on Employee Performance is Employee Work Discipline with an R Square value of 0.411. Overall, the results of the simple regression test and multiple regression are well received. Furthermore, the suggestion in this research is that the leadership of the New Hollywood Hotel Pekanbaru improve the quality of supervision and be followed by the application of more objective employee work discipline, and for future researchers to enlarge the sample population with a wide area coverage, it is also suggested to deepen the data analysis and to testing both variables and research indicators, so that it can further sharpen the results that the authors have obtained in this study.
Analisis Faktor-faktor yang Mempengaruhi Permintaan Kopi Indonesia
Authors: Aristy Yogi , Muhamad Emil Rachman
Published: August 2024

In Indonesia, coffee is one of the primary goods in the plantation sub-sector which plays a large role. Coffee farmers and other economic actors involved in processing and marketing use this function as a source of income, employment and foreign exchange. This study aims to study the factors that influence the demand for Indonesian coffee in Indonesia. The data analyzed is time series data for 2010-2020, the analysis tool uses multiple linear regression models estimated using the Ordinary Least Square (OLS) method using SPSS 25. Based on the results of data analysis, the factors influencing demand for Indonesian coffee. The researcher concludes that the price of Indonesian coffee, the price of Indonesian tea and Indonesia's GDP can well explain the equation for Indonesian coffee demand, but individually only the price of Indonesian tea and Indonesia's GDP have a significant effect on explaining the equation for Indonesian coffee demand.
Pengaruh Transfer Pricing, Kepemilikan Asing, Dan Intensitas Modal Terhadap Penghindaran Pajak
Authors: Nasywa Ghina  , Ratna Herawati  , Dian Indriana Hapsari  , Purwantoro Purwantoro
Published: August 2024

The purpose of this research is to determine the effect of transfer pricing, foreign ownership, and capital intensity on tax avoidance. Property and real estate sector companies listed on the Indonesian Stock Exchange (IDX) for the 2019-2022 period are the population of this research, selected using purposive sampling technique. The data analysis used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis test. This research uses SPSS 25 with 76 data samples. This research shows that transfer pricing and foreign ownership do not affect tax avoidance. On the other hand, capital intensity significantly affects tax avoidance.
Prosedur Pengajuan Dan Realisasi Kredit Pada KSP Kopdit Hiro Heling Cabang Utama
Authors: Veronika Febronia  , Emilianus Eo K.Goo
Published: August 2024

The aim of this research is to determine the procedures for applying for and realizing credit at KSP Kopdit Hiro Heling. Research data was obtained through direct interviews with the head of the credit division, training and promotion, observation and documentation.  This type of research is descriptive qualitative. The results of the research show that loan service procedures have been running well by following established standard procedures and are very helpful in the credit distribution process in cooperatives.
Pengaruh Social Media Marketing terhadap Repurchase Intention dengan Brand Image Sebagai Mediasi
Authors: Gusti Ayu Agung Wulan Pramestya Putri  , I Made Jatra
Published: August 2024

One of the most demanded categories of cosmetic products is lip cosmetics. However, competition in this industry is getting tougher with the entry of various new companies that offer a variety of products so that the preferences of consumers will continue to change. One of the prominent lip cosmetic companies is the Revlon brand, with its flagship product, the Revlon SuperLustrous Lipstick, which managed to dominate the market and become iconic among Indonesian consumers, but in recent years Revlon lipsticks have experienced fluctuations that tend to decrease on the Top Brand Index and experience a decline in sales in Denpasar City. This study aims to analyze the influence of social media marketing on repurchase intention with brand image as mediation for customers of Revlon lipstick products. This research is a research that uses a quantitative approach in the form of causal associatives. Sugiyono (2019: 65). Based on the results of research analysis, it was found that social media marketing has a positive and significant effect on repurchase intention, social media marketing has a positive and significant effect on brand image, brand image has a positive and significant effect on repurchase intention, and brand image is able to mediate the influence of social media marketing on repurchase intention. Next, brand image partially mediates social media marketing against repurchase intention.
Pengaruh Stres Kerja terhadap Kepuasan Kerja dengan Motivasi Kerja Sebagai Variabel Mediasi pada Karyawan Bebek Uma Sari Resto Singapadu, Gianyar
Authors: Ni Made Galih Sekar Wangi  , I Gusti Ayu Dewi Adnyani
Published: August 2024

Job satisfaction comes because someone feels a good feeling from a job evaluation and also the characteristics related to job satisfaction itself. Thus the company must know what things will affect the job satisfaction of its employees. This study aims to determine job stress on job satisfaction with work motivation as a mediating variable in employees of Bebek Uma Sari Resto, Singapadu Gianyar. This research was conducted at Bebek Uma Sari Resto, Singapadu Gianyar with a total sample of 50 employees. The method of determining the sample in this study is saturated sampling method. Data collection is done through observation, interviews, and questionnaires. Instrument test used is validity test and reliability test. The data analysis technique in this study uses path analysis techniques, classical assumption tests, and sobel tests. Based on the results of the analysis, this study shows that job stress has a negative and significant effect on job satisfaction in employees of Bebek Uma Sari Resto, Singapadu Gianyar. Job stress has a negative and significant effect on work motivation in employees of Bebek Uma Sari Resto, Singapadu Gianyar. Work motivation has a positive and significant effect on job satisfaction in employees of Bebek Uma Sari Resto, Singapadu Gianyar, and work motivation is a mediating variable between work stress and job satisfaction in employees of Bebek Uma Sari Resto.
Reaksi Pasar Sebelum dan Sesudah Stock Split
Authors: Gladys Rilana Suryadi  , Ni Putu Santi Suryantini
Published: August 2024

Profit is the goal of investing in the capital market. Based on market efficiency theory, market share prices in the semi-strong form reflect all information regarding past prices and all information published by related companies, so investors need information to reduce uncertainty. A stock split is an activity of splitting a number of shares into a larger number of shares using a proportionally lower nominal value per share. This research is research with a quantitative approach in the event study category. In this research, there are 31 samples of companies listed on the Indonesia Stock Exchange and carrying out stock splits in the 2020-2023 period. The research data tested is secondary data accessed via the Indonesia Stock Exchange website. The aim of this research is to find out whether there are significant differences in stock trading volume and abnormal returns before and after the stock split. The results of this study show that there is no significant difference in stock trading volume and abnormal returns before and after the stock split.
Kompetensi Dan Independensi Auditor Dalam Pendeteksian Kecurangan Laporan Keuangan Pada Lima KAP Tertentu Di Jakarta
Authors: Marsella Runturambi  , Jhon Rinendy  , Meidy Karundeng
Published: August 2024

Examining the impact of auditor independence and competence on the identification of fake financial statements at five designated KAPs in Jakarta is the primary objective of this research. The auditors employed by five separate Jakarta-based public accounting firms (KAP) are the subjects of this quantitative study. The questionnaire used a Likert scale as its measurement method, and 44 people participated in the sample. where the R2 coefficient, F test, and T test were measured as part of the multiple linear regression study. Findings from the study demonstrate that auditor independence and auditor competency significantly improve the likelihood of detecting financial statement fraud.
Analisis Kinerja Keuangan Bank Victoria Syariah Dengan Pendekatan Metode Rgec
Authors: Fatin Najwa Nazurah  , Wardatus Syarifah
Published: August 2024

Health Bank is a very important thing in a financial institution to increase public confidence because a healthy bank will be easy to do its business with normal. Besides, public confidence can convince that the bank is a safe place to store its assets. This research is aimed at determining the health level of Victoria Syariah Bank. This study uses a quantitative descriptive approach. The analytical technique used is the RGEC ratio analysis. Research shows that the financial performance of Bank Victoria Syariah 2017- 2021 measured using the RGEC Method. Risk Profile Foctors assessed through NPF from 2017-2021 with a pretty healthy category, and FDR from 2017-2021 with a very healthy category. The Good Corporate Governance Bank Victoria Syariah factor has fallen into a healthy category. The Earning factor whose assessment consists of ROA from 2017-2021 with a relatively healthy category, ROE from 2017-2021 with a poor category, and BOPO has always experienced a decline with an unhealthy category. and the capital factor in the CAR ratio is always rising every year with very healthy ranks. Where Victoria Corporate Bank can maintain its financial performance from 2017-2020 with the category "Pretty Healthy" but there will be a decline in 2021 with the category "Less Healthy" due to an increase in the NPF ratio of Victoria Corporate Bank of 9.54%.