bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Pengaruh Firm Size, Auditor, Income, Opinion, Dan Leverage terhadap Audit Delay yang Terdaftar di Bursa Efek Indonesia
Authors: Bue Moi Jenifer , Hendi, SE., MM., BKP
Published: December 2023

Pelaksanaan penelitian ini bertujuan untuk mengetahui pengaruh Firm Size, Auditor, Income, Opinion, dan Leverage terhadap Audit Delay yang terdaftar di Bursa Efek Inodonesia (BEI). Pengujian penelitian ini menggunakan metode analisis regresi linear yang dimana perusahaan yang memenuhi kriteria sebanyak 521 perusahaan. Data yang di observasi terdapat 2.605 data dari laporan keuangan perusahaan mulai tahun 2017 sampai dengan tahun 2021. Data yang diperoleh akan diuji dengan menggunakan aplikasi Eviews10. Hasil dari uji data pada penelitian ini membuktikan bahwa variabel Income berpengaruh signifikan positif terhadap Audit Delay sedangkan variabel lainnya tidak berpengaruh signifikan.
Pengaruh Skeptisme Profesional, Beban Kerja dan Pengalaman Audit terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris pada Kantor Akuntan Publik di Kota Banda Aceh)
Authors: Hamdiah Cut , Asna Riza  , Maryam  , Cut Rusmina  , Zulkhaidir Abdullah
Published: December 2023

Penelitian ini bertujuan untuk mengetahui pengaruh skeptisme profesional, beban kerja dan pengalaman audit terhadap kemampuan auditor dalam mendeteksi kecurangan (studi empiris pada Kantor Akuntan Publik di Kota Banda Aceh). Penelitian ini dilakukan pada 8 (Delapan) KAP di Kota Banda Aceh. Model yang digunakan dalam penelitian ini adalah analisis linier berganda. Hasil penelitian menunjukkan bahwa skeptisme profesional, beban kerja dan pengalaman audit secara bersama-sama berpengaruh positif terhadap kemampuan auditor dalam mendeteksi kecurangan. Nilai koefisien korelasi (R) sebesar 0,961 menunjukkkan bahwa hubungan (korelasi) antara variabel indepnden (bebas) dengan variabel (terikat) sebesar 96,1%. Sedangkan koefisien determinasi (R2) sebesar 0,924 artinya, setiap perubahan-perubahan dalam variabel Skeptisme Profesional pada Kantor Akuntan Publik di Kota Banda Aceh dapat dijelaskan oleh perubahan-perubahan dalam variabel Beban Kerja dan Pengalaman Audit sebesar 0,924 atau 92,4% dan sisanya sebesar 7,6% dijelaskan oleh variabel lain di luar dari penelitian ini yang mungkin bisa mempengaruhi Skeptisme Profesional.

This study aims to determinie the effect of professional scepticism, workload and audit experience on the auditor’s ability to detect fraud (Empirical study at a public accounting firm in the city of Banda Aceh. This research was conducted at 8 (Eight) ‘KAPs in the city of Banda Aceh. The model used in this research is multiple linear analysis. the result show that profesional skepticism, workload and audit experience together have a positive effect on the auditor’s ability to detect fraud. the value of the correlation coefficient that the relationship (correlation) between the independent variabel (free) and the (bound) variabel is 96,1%. While the (correlation) determination (R2) of 0,924 means that any changes in the variabel of professional scepticism at the public accounting firm in the city of Banda Aceh can be explained by changes in the workload and audit experience variables of 0,924 or 92,4% and the remaining 7,6% is explained bt other variables outside of this study that might influence professional skepticism.
Role of Product Quality and Store Atmosphere on Purchase Decision of Clothing Product Vintage Vibes
Authors: Aisyah Siti , Chairul Anwar  , Nugroho Djati Satmoko  , Sutrisno  , Uli Wildan Nuryanto
Published: December 2023

The objectives of this study is to examine role of product quality and store atmosphere on purchase decision of clothing product of Vintage Vibes. This research uses quantitative research. This study aims to analyze the influence of product quality and store atmosphere on purchasing decisions at Vintage Vibes. In this study, there are two kinds of variables, namely the independent variable and the dependent variable. The independent variables in this study are product quality and the atmosphere in the store, while the dependent variable is purchasing decisions. The unit of analysis in this study is "vintage vibes," with the criteria being namely those who have purchased fashion products at Vintage Vibes. The result of this study show that product quality has a positive effect on purchase decisions. Store atmosphere has an influence on purchase decision. Product quality and store atmosphere have a joint effect on purchase decision.
The Role of Corporate Governance as a Moderating Variable in Relationship of Determinant Factors Stock Return
Authors: Rokhmawati Dian , Desman Serius Nazara  , Sutrisno  , Muhammad Irvan  , Deddy Novie Citra Arta
Published: December 2023

The objective of this study is to examine the role of corporate governance as moderating variable in relationship between all of independent variables toward stock return. The type of research used in this research is causal associative research. Casual associative research is research that aims to determine the effect or relationship between two or more variables. This research is also a quantitative study. The quantitative method is a scientific approach that views a reality as classifiable, concrete, observable and measurable, the variable relationship is causal in nature where the research data is in the form of numbers and the analysis uses statistics. The conclusion from this study is that the Liquidity Variable has no effect on Stock Returns. Profitability Variable influences Stock Return. Solvency variable has no effect on Stock Return. Accounting Profit Variable influences Stock Return. Operating Cash Flow Variable influences Stock Return. The Independent Commissioner variable cannot moderate the influence of Liquidity on Stock Returns. Independent Commissioners cannot moderate the influence of Profitability on Stock Returns. Independent Commissioners cannot moderate the influence of Solvency on Stock Returns. Independent Commissioners cannot moderate the influence of Accounting Profits on Stock Returns. Independent Commissioners cannot moderate the influence of Operating Cash Flow on Stock Returns. The Audit Committee cannot moderate the influence of Liquidity, Profitability, Solvency, Accounting Profit and Operating Cash Flow on Stock Returns.
Analisis Pengaruh Kualitas Produk, Kualitas Pelayanan dan Harga Pada Keputusan Pembelian Emas Pada PT. Pegadaian (Persero) Unit Pembantu Cabang Simpang Mangga
Authors: Nasution Iwan Syahputra , Junita Lubis  , Zulkarnain Nasution
Published: December 2023

Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas produk, kualitas pelayanan dan harga terhadap keputusan pembelian emas pada PT Pegadaian (Persero) unit pembantu cabang Simpang Mangga. Jenis penelitian ini adalah penelitian kuantitatif. Sampel yang digunakan adalah sebanyak 87 nasabah PT Pegadaian (Persero) unit pembantu cabang Simpang Mangga khususnya yang membeli produk logam mulia emas. Hasil penelitian menunjukkan bahwa kualitas produk, kualitas pelayanan dan harga berpengaruh positif dan signifikan baik secara parsial maupun simultan. Uji t dalam penelitian ini dilakukan dengan program Eviews. Pengujian ini menggunakan tingkat signifikasi 0,05 dan 2 sisi. Hasil uji koefisien determinasi di dapat nilai sebesar 0,833. Nilai ini berarti bahwa keputusan pembelian mampu dijelaskan oleh kualitas produk, kualitas pelayanan dan harga sebesar 83,3%. Sedangkan sisanya sebesar 16,7%  dipengaruhi variabel lain yang tidak diteliti dalam penelitian ini.
Determinan Kebijakan Utang (Studi Kasus Pada Badan Usaha Milik Negara (Bumn) Di Indonesia Periode 2019-2021)
Authors: Zahroh Ainul Faizah , Hadi Pramono  , Suryo Budi Santoso  , Hardiyanto Wibowo
Published: December 2023

Penelitian ini bertujuan untuk mengkaji bagaimana struktur aset, free cash flow, invesment opportunity set, ukuran perusahaan berpengaruh terhadap kebijakan utang dalam studi kasus di Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan BUMN yang tercatat sebanyak 89 perusahaan selama tahun 2019-2021. Sampel dipilih berdasarkan metode purposive sampling dan didapat sampel 27 perusahaan. Regresi data panel digunakan sebagai teknik analisis data. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif signifikan terhadap kebijakan utang antara struktur aset, FCF dan ukuran perusahaan. Namun, hubungan antara invesment opportunity set dan kebijakan utang tidak dapat dibuktikan dalam penelitian ini.
The Effect of Gamification in Loyalty Programs on the Loyalty of Marketplace User Using the Expectation-Confirmation Model (ECM)
Authors: Setiawan Zunan , Chevy Herli Sumerli A  , Errie Margery  , NYI Dewi Puspitasari  , Alim Hardiansyah
Published: December 2023

This study aims to determine the effect of user experience using gamification in loyalty programs on user loyalty. The number of samples in this study was 213 respondents who were marketplace users. Sampling was carried out using the purposive sampling technique. The data analysis process was carried out based on the PLS-SEM approach with SmartPLS version 3.2.8 software. The model used is a modified result of the Expectation-Confirmation Model (ECM). Overall, this study found that users feel satisfied and loyal to marketplace. Another result obtained is that 1 of 14 hypotheses is rejected. Based on the 13 accepted hypotheses, it can be concluded that the entertainment, trendy, intimacy, and novelty variables of the user experience using gamification have an influence on user loyalty through the hedonic value and utilitarian value variables.
The Effect of Service Quality, Marketing Mix and Brand Image on Customer Loyalty in Banking Industry
Authors: Djojo Leo Nardo Setia Budi , Andriya Risdwiyanto  , Moh Gifari Sono  , Kusnanto Darmawan  , Muhamad Risal Tawil
Published: December 2023

The growth of banking is currently accelerating significantly. The rapid expansion and development of technology, information, machinery, and heavy equipment, particularly communication technology, is to blame for this transition. This study aims to examine how customer loyalty in Islamic banks is impacted by marketing mix, brand image, and service quality. This study uses quantitative methods. The research was carried out between June and August of 2022. Active users of Islamic banks make up the research sample. Primary data were used in this investigation, and they were obtained by employing a questionnaire and a random sample technique. The consumers of Islamic banks are the subject of this study. The findings of this study suggest that customer loyalty in Islamic banks is positively and significantly influenced by the marketing mix, brand image, and service quality, partially and simultaneously.
The Role of Corporate Governance and Size of the Firm on Internal Control Disclosure
Authors: Manap Abdul , Mohamad Ramadhan Agung Nugroho  , Asep Saepullah  , Yusnidar  , Atik Sekianti
Published: December 2023

This study examines how internal control disclosure is impacted by corporate governance and firm size. The size of the board of commissioners, the makeup of the independent board of commissioners, management vs institutional ownership, the size of the audit committee, and the degrees in accounting or finance held by audit committee members are all factors in corporate governance. The study's sample is the portion of the banking sector that was traded on the Indonesia Stock Exchange between 2015 and 2021. In this study, 29 companies were included in the sample, and observations were made over a period of 7 years. Purposeful sampling was employed as the sampling approach. To process their data, researchers employ multiple regression analysis. The findings of this study suggest that internal control disclosures are influenced by firm size and level of accounting or finance education. Internal control disclosures are unaffected by the size of the audit committee, the make-up of the independent board of commissioners, management ownership, institutional ownership, or the number of commissioners.
The Effect of Employee Training, Organizational Commitment and Self Efficacy on Employee Performance in the Hospitality Industry
Authors: Hamid Nurdjanah , Slamet Riyadi  , Musran Munizu  , Sitti Usmia  , Helmi Ali
Published: December 2023

This study examined how self-efficacy, employee development, and organizational commitment affected workers' performance. The sample for this study, which incorporates quantitative research, consists of 70 permanent hotel employees. A saturated sampling approach is used in the sampling process. Techniques for gathering data include surveys, literature reviews, and supplementary secondary data. Validity tests, reliability tests, cross-tabulation tests, correlation tests, determination tests, simple linear regression, multiple linear regression, t-tests, and f-tests with SPSS 26.0 were all used in the data analysis process. The finding of this study demonstrates that organizational commitment, employee training, and self-efficacy are all factors that simultaneously affect employee performance. Employee performance is partially influenced by organizational commitment, employee training, and self-efficacy, but not by either factor alone. 0.647, or 64.7%, for the corrected R square. It is recommended for hotels to improve employee self-efficacy based on the magnitude (self-confidence) indicator. In addition to hotels having to increase employee training based on reaction indicators (participation in hotel activities) and behavior (becoming the best employee), hotels must also increase commitment based on affective indicators (paying attention).
The Role of Job Satisfaction as Intervening Variable in the Relationship Between Career Development, Work-Life Balance and Turnover Intention in Outsource Solution Company
Authors: Ratnawita Ratnawita , Hartanto  , Helmi Ali  , Akhmad Baidun  , Laila Qadriyani MR
Published: December 2023

With job satisfaction acting as a moderating factor for employees, this study aims to demonstrate how work-life balance and career development factors affect turnover intention. The IBM SPSS v26 software program and the path analysis approach were employed in this study's data analysis technique. A validity test, a reliability test, a normalcy test, a coefficient of determination test, a F test, a t test, and a Sobel test are all employed in the analysis to identify the mediating impact in this study. The study's findings demonstrate that: work-life balance has no effect on job satisfaction; career development influences job satisfaction; work-life balance and career development both affect job satisfaction; work-life balance has no effect on turnover intention; career development influences turnover intention; job satisfaction affects turnover intention; and work-life balance simultaneously affects turnover intention.
The Effect of Empowerment, Work Environment and Work Motivation on Satisfaction of Credit Union Employees
Authors: Damanik Hanna Meilani , Musran Munizu  , Slamet Riyadi  , Abdurohim  , Ilham
Published: December 2023

This research was conducted at one of credit union in Indonesia. Using the saturated sample method, 80 people participated in this investigation. Interviewing and distributing questionnaires were used to obtain the data, which was then analyzed using multiple linear regression techniques and data processing with SPSS 23. Multiple linear regression analysis was the technique employed for data analysis. The investigation carried out revealed that the variables of the work environment, work motivation, and human resource empowerment have a substantial impact on job satisfaction.
Pengaruh Literasi Keuangan Pribadi Dan Kecerdasan Spiritual Terhadap Gaya Hidup Hedonisme Mahasiswa Universitas Tribhuwana Tunggadewi Malang
Authors: Elly Lestari  , Mesak Yandri Masela  , Ignasius Narew  , Nifan Johanis
Published: December 2023

Tujuan penelitian ini adalah untuk menganalisis dan melihat pengaruh literasi keuangan dan kecerdasan spiritual berpengaruh terhadap gaya hidup hedonisme Mahasiswa Universitas Tribhuwana Tunggadewi Malang. Jenis penelitian yang digunakan dalam penelitian adalah kuantitatif.  Penelitian ini dilakukan pada di Universitas Tribhuwana Tunggadewi Malang. Data yang digunakan pada rsiet ini ialah data sekunder serta primer. Teknik pengumpulan data yang digunakan ialah interview, observasi, dokumentasi dan kuesioner. Populasi dalam penelitian ini adalah seluruh mahasiswa konsentrasi manajemen keuangan pada Universitas Tribhuwana Tunggadewi Malang yang berjumlah 40 orang. Metode dalam penentuan sampel yang digunakan pada pebnelitian ini ialah total sampling, yang mana keseluruan dari jumblah populasi dijadikan sampel. Oleh sebeb itu jumlah sampel yang akan digunakan pada riset ini ialah berjumlah 40 sampel mahasiswa konsentrasi manajemen keuangan pada Universitas Tribhuwana Tunggadewi Malang. Teknik analisa data yang digunakan ialah analisisi regresi liner berganda. Adapun hasil yang ditemukan dalam riset ini ialah literasi keuangan berpengaruh positif signifikan terhadap gaya hidup hedonisme dan Kecerdasan spiritual berpengaruh positif signifikan terhadap gaya hidup hedonisme Mahasiswa Universitas Tribhuwana Tunggadewi Malang
Pengaruh Kompetensi Aparatur Desa, Kejelasan Sasaran Anggaran, Pemanfaatan Teknologi Informasi dan Pengawasan BPD Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Pada Desa Banyu Asin Kecamatan Riau Silip Kabupaten Bangka)
Authors: Hilda Agustin Hilda Agustin , Anggraeni Yunita  , Wenni Anggita
Published: December 2023

This study aims to examine the influence of village apparatus competence, clarity of budget targets, use of information technology and BPD supervision on village fund management accountability in Banyu Asin Village, Riau Silip District, Bangka Regency. This type of research is quantitative research. The data used in this study is primary data obtained from distributing questionnaires directly to members of Banyu Asin Village institutions related to village fund management. The research sample was determined by saturated sampling method (census) and amounted to 31 people. This study gave the results that the competence of village apparatus, clarity of budget targets, utilization of information technology and supervision of the BPD have a significant positive effect on the accountability of managing village funds.
Pengaruh Corporate Governance, Profitabilitas Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur (Sub Sektor Otomotif) Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2019
Authors: Maryam Maryam , Zainuddin  , Cut Hamdiah  , Cut Rusmina
Published: December 2023

Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance, profitabilitas, dan sales growth terhadap tax avoidance pada Perusahaan Manufaktur (Sub Sektor Otomotif) yang terdaftar di Bursa Efek Indonesia periode 2010-2019. Data dalam penelitian ini yang Perusahaan Manufaktur (Sub Sektor Otomotif) yang terdaftar di Bursa Efek Indonesia periode 2010-2019 dengan menggunakan metode purposive sampling. Model yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunujukkan bahwa corporate governance, profitabilitas, dan sales growth secara simultan dan parsial berpengaruh positif dan signifikan terhadap tax avoidance pada Perusahaan Manufaktur (Sub Sektor Otomotif) yang terdaftar di Bursa Efek Indonesia periode 2010-2019. Nilai koefisien korelasi (R) sebesar 0,579 menunjukkan derajat hubungan (korelasi) antara variabel bebas dengan variabel terikat sebesar 0,579 atau 57,9%, artinya tax avoidance pada Perusahaan Manufaktur (Sub Sektor Otomotif) yang terdaftar di Bursa Efek Indonesia periode 2010-2019 mempunyai hubungan yang sedang dengan corporate governance, profitabilitas dan sales growth. Sedangkan nilai koefisien determinasi (R Square) sebesar 0,432 artinya setiap perubahan-perubahan dalam variabel tax avoidance dapat dijelaskan oleh perubahan-perubahan dalam variabel corporate governance, profitabilitas dan sales growth sebesar 0,432 atau 43,2% dan sisanya sebesar 56,8% dijelaskan oleh variabel lain di luar dari penelitian.
The Role of Brand Awareness and Integrated Marketing Communication on Consumer Purchase Decision of Online Travel Consumers
Authors: Sukirman Sukirman , Yunidyawati Azlina  , Tengku Kespandiar  , Teguh Setiawan Wibowo  , Umi Setyorini
Published: December 2023

The purpose of this research is to explore and assess the deployment of integrated marketing communications in order to increase brand recognition and its impact on purchase decisions. Purposive sampling was utilized in this work as a non-probability sampling strategy. The researchers considered numerous sample characteristics in this study, including age (17-50) and having utilized travel agency services at least once to book aircraft tickets, trains, events, or hotel reservations. The purposive sampling technique was applied, and 100 samples were collected. SmartPLS was utilized to do partial least squares analysis. According to the findings of the study, integrated marketing communication has a direct effect on brand awareness; integrated marketing communication has a direct effect on purchasing decisions; brand awareness has a direct effect on purchase decisions; and integrated marketing communication influences purchase decisions indirectly through brand awareness.
Analisis Sistem Dan Prosedur Pengadaan Kas Dan Pembayaran Dana Pensiun Pada PT Taspen (Persero) Pangkalpinang
Authors: Arisca Oyifia , Suhaidar  , Wenni Anggita
Published: December 2023

Penelitian ini bertujuan untuk menganalisis sistem dan prosedur pengadaan kas dan pembayaran dana pensiun Pada PT Taspen (Persero) Pangkalpinang. Sistem dan prosedur yang diteliti meliputi sistem pembayaran dana pensiun, prosedur pengadaan kas dan implementasi penggunaan taspen otentikasi.

Penelitian ini menggunakan penelitian kualitatif deskriptif. Sumber data yang digunakan adalah data primer yang diperoleh langsung dari PT Taspen (Persero) Pangkalpinang sendiri, serta data sekunder yang diperoleh melalui situs web dan beberapa literatur. Metode pengumpulan data dilakukan dengan wawancara, dokumentasi dan observasi. Teknik analisis yang digunakan dalam penelitian ini menggunakan model Miles and Huberman, yaitu pengumpulan data, reduksi data, penyajian data serta menarik kesimpulan.

Hasil penelitian ini menunjukkan bahwa sistem dan prosedur pengadaan kas dan pembayaran dana pensiun pada PT Taspen (Persero) Pangkalpinang sudah dilakukan sesuai standar operasional prosedur (SOP) yang ditetapkan perusahaan. Respon pemohon terhadap sistem penggunaan taspen otentikasi positif, meskipun masih ada pemohon yang belum paham atau mengetahui sistem tersebut dikarenakan belum mahirnya dalam menggunakan smartphone.
Analisis Faktor Yang Mempengaruhi Bonus Demografi Di Nusa Ternggara Timur Tahun 2017-2021
Authors: Fuad Arifin  , Sitti Retno Faridatussalam
Published: December 2023

Bonus Demografi yang diprediksi akan terjadi di Indonesia pada tahun 2020 - 2030 menjadi perhatian lebih bagi seluruh rakyat Indonesia, keadaan ini ditandai dengan Populasi Penduduk usia Produktif melebihi Populasi Penduduk usia non Produktif. Hal ini tentu saja berhubungan dengan Dependency Ratio/Rasio Ketergantungan dimana akan terjadi ketergantungan penduduk usia non produktif terhadap penduduk usia produktif. Maka dari itu penelitian ini dilakukan untuk mengetahui apakah Populasi Penduduk, Tingkat Partisipasi angkatan Kerja, Tingkat Pengangguran Terbuka, Indeks Pembangunan Manusia & Jumlah Penduduk Miskin mempengaruhi Dependency Rasio di Provinsi Nusa Tenggara Timur pada tahun 2017 - 2021. Alat analisis yang digunakan pada penelitian kali ini adalah analisis regresi data panel. Data dalam penelitian ini menggunakan data sekunder dengan objek penelitian Provinsi Nusa Tenggara Barat tahun 2017 - 2021. Hasil penelitian menunjukan bahwa Populasi Penduduk, Indeks Pembangunan Manusia dan Jumlah Penduduk Miskin memiliki pengaruh terhadap Dependency Rasio, sedangkan Tingkat Pengangguran Terbuka dan Tingkat Partisipasi Angkatan Kerja tidak memiliki pengaruh Terhadap Dependency Ratio.
Pengaruh Kejelasan Sasaran Anggaran, Desentralisasi dan Ketidakpastian Lingkungan Terhadap Kinerja Satuan Kerja Perangkat Kota Banda Aceh
Authors: Rusmina Cut , Sarboini  , Maryam  , Cut Hamdiah  , Riska Isnanda
Published: December 2023

Tujuan penelitian ini adalah untuk menguji pengaruh kejelasan sasaran anggaran, desentralisasi dan ketidakpastian lingkungan terhadap kinerja Satuan Kerja Perangkat Kota (SKPK) Banda Aceh. Populasi penelitian ini berjumlah 141 responden dari SKPK Kota Banda Aceh. Metode pemilihan sampel yang digunakan adalah metode purposive sampling. Setiap satu SKPK diwakili 3 responden yang mengerti dan memahami anggaran dan kinerja SKPK Kota Banda Aceh yang berasal dari SKPK Kesekretariatan, Kantor, Badan, Dinas, Kecamatan dan Unit kerja.  Namun dalam penelitian ini hanya mengambil SKPK dari Sekretariat, Dinas dan Badan yang berjumlah 30 SKPK sesuai dengan kriteria yang ditetapkan, sehingga diperoleh sampel sebanyak 90 responden dari Sub Bagian Keuangan, PPK, dan Bendahara.  Hasil penelitian menunjukkan bahwa secara simultan kejelasan sasaran anggaran, desentralisasi dan ketidakpastian lingkungan berpengaruh terhadap kinerja SKPK Kota Banda Aceh, yaitu sebesar 26,4%. Kejelasan sasaran anggaran berpengaruh secara parsial terhadap kinerja SKPK Kota Banda Aceh yaitu sebesar 41,4%. Desentralisasi berpengaruh secara parsial terhadap kinerja SKPK Kota Banda Aceh yaitu sebesar 19,9%. Ketidakpastian lingkungan berpengaruh secara parsial terhadap kinerja SKPK Kota Banda Aceh yaitu sebesar 22,7%.
Analisis Penerapan Metode Importance Performance Analysis (Ipa) Dan Customer Satisfaction Index (Csi) Dalam Menentukan Strategi Meningkatkan Kepuasan Konsumen Pada Andika Wedding Organizer
Authors: Permata Diah Permata , Almasdi  , Hariman Syaleh  , Dian Rahmawaty  , Dilla Roninda
Published: December 2023

kepuasan konsumen sangat berhubungan dengan kualitas pelayanan yang ada pada perusahaan. Perusahaan yang gagal memuaskan konsumen akan menghadapi masalah yang kompleks. Umumnya konsumen yang tidak puas akan  menyampaikan pengalaman buruknya kepada orang lain, yang tentunya menyebabkan kerugian kepada perusahaan salah satunya adalah konsumen pada Andika Wedding Organizer yang berusaha untuk meningkatkan jumlah konsumen. Penelitian ini bertujuan untuk mengetahui strategi meningkatkan jumlah konsumen pada Andika Wedding Organizer dengan menggunakan metode IPA (Importance Performance Analysis) dan CSI (costumer statisfaction index).. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder dengan sampel dalam penelitian sebanyak 52 responden. Teknik pengumpulan data menggunaka kuesioner, wawancara, dan studi kepustakaan. Hasil penelitian didapat beberapa strategi  yaitu Melakukan perbaikan pada tempat / galeri Andika Wedding Organizer sehingga rapi bersih dan nyaman untuk konsumen. kemudian Melakukan perbaikan pada lahan parkir sehingga tidak menyulitkan konsumen, selanjutnya Melakukan evaluasi terhadap karyawan dan Melakukan peningkatan terhadap penataan interior maupun eksterior galeri. terkahir, Meningkatkan kualitas pelayanan yang diberikan oleh karyawan kepada  konsumen.
Analisis Strategi Pemasaran Dalam Upaya Meningkatkan Penjualan Songket Pada Studio Songket Palantaloom Kecamatan IV Angkek
Authors: Sri Kemala  , Diah Permata  , Almasdi  , Rina Supriyanita  , Lya Mardiati
Published: December 2023

Studio Songket Palantaloom merupakan salah satu perusahaan yang memproduksi songket di daerah Ampek Angkek Kabupaten Agam Sumatera Barat. Studio ini didirikan pada tahun 2005 dan sejak awal berdiri hingga saat ini studio ini tidak banyak mengalami kenaikan penjualan, hal ini disebabkan karena sedikitnya konsumen yang meminati songket. Penelitian ini bertujuan untuk mengetahui strategi pemasaran yang tepat dalam meningkatkan penjualan songket pada Studio Songket Palantaloom di Kecamatan Ampek Angkek. Metode pengumpulan data yang digunakan adalah riset perpustakaan dan riset lapangan. Dengam Metode analisa yang digunakan adalah anasisis SWOT (Strenghts, Weaknesses, Opportunities dan Threat) dengan matriks IFE, EFE, matriks SWOT dan Matriks QSP. Hasil penelitian ini menunjukkan beberapa alternatif strategi yang di dapat yaitu membuat songket yang bersifat eksklusif, meningkatkan kemampuan berbahasa dan berkomunikasi karyawan, melakukan promosi secara berkelanjutan, membentuk kerja sama dengan komunitas-komunitas dan Wedding Organizer, menambah supplier bahan baku pembuatan songket, meluncurkan produk baru untuk mengatasi kejenuhan konsumen, dan menjaga kestablian bahan baku benang pembuatan songket. Strategi pemasaran prioritas yang disarankan adalah membuat songket bersifat eksklusif, meluncurkan produk baru dan melakukan promosi secara berkelanjutan
Audit Internal Syariah dan Faktor Efektivitas Pada Bank Syariah
Authors: Arifin Muhammad Arifin Lubis , Asmaul Husna  , Nancy Mayriski Siregar
Published: December 2023

Tujuan utama dari penelitian ini adalah untuk mengidentifikasi faktor yang paling penting yang secara signifikan meningkatkan efisiensi audit internal syariah di sektor perbankan syariah. Esai ini mengkaji literatur yang sudah ada untuk memberikan gambaran yang lengkap informasi yang dapat digunakan untuk mengidentifikasi elemen kunci yang mempengaruhi keberhasilan audit syariah di bank syariah. Berdasarkan studi yang diterbitkan sebelumnya, penelitian ini menyarankan kerangka konseptual variabel yang mempengaruhi keberhasilan audit Syariah. Struktur, prosedur, dan persyaratan audit internal Syariah semuanya termasuk dalam kerangka yang disarankan bersama dengan variabel eksternal dan internal. Dampak pada kehidupan sehari-hari. Pihak berwenang pertama-tama harus menawarkan kerangka menyeluruh untuk audit Syariah yang membahas elemen-elemen penting dari tata kelola Syariah yang efisien. Kedua, untuk mencapai tujuan tata kelola Syariah yang efektif, lembaga keuangan Islam (LKI) perlu lebih memperhatikan kepatuhan terhadap prosedur audit Syariah. Last but not least, kurangnya penelitian empiris tentang fungsi dan efisiensi audit Syariah di perbankan Islam menekankan perlunya menciptakan metodologi yang cocok untuk memajukan penyelidikan kemanjuran praktik tata kelola Syariah
nuevas migraciones forzadas vistas desde la perspectiva marxista. Incongruencias y desafíos
Authors: Morales Cardiel Jorge
Published: December 2023

La crisis humanitaria de las migraciones forzadas vista desde la perspectiva marxista, se propone explicar el fenómeno de la migración irregular y forzada a partir de la estrategia de desarrollo impuesta por el sistema capitalista, con el fin de ampliar su hegemonía en un contexto económico regional; en sintonía con las políticas públicas implementadas por los Estados que intervienen en estos desplazamientos humanos para ejercer el control y selección de estas migraciones, entendidas desde la dialéctica marxista como un “ejército industrial de reserva”. Por lo cual, esta perspectiva pretende sistematizar todo lo que alienta la migración de trabajadores mediante los procesos de integración económica y las cadenas de producción del capital, en especial, al destruir los medios básicos de subsistencia y las actividades productivas en las comunidades de origen. Pero este método dialectico marxista no está exento de problemas conceptuales e incongruencias empíricas a atender, es especial para la nueva estirpe de intelectuales marxistas, ya que una parte importante de la ciencia se basa en el cuestionamiento que habrá que reconocer y reflexionar.
Control interno y gestión administrativa en la Gerencia de Administración de la Municipalidad Provincial de Azángaro, 2020
Authors: Ccaza Cari Abraham , Ccaza Cari Esther Noemi , Ticona Mamani Aydé , Yujra Sucaticona Víctor
Published: December 2023

Los comentarios negativos sobre la gestión administrativa municipal son frecuentes por parte de la población, por ello este estudio tiene como objetivo “determinar la relación entre el control interno y la gestión administrativa en la Municipalidad Provincial de Azángaro”. En este estudio no experimental correlacional, a una muestra de 30 funcionarios administrativos se aplicó una encuesta para la recolección de los datos. Como resultado se obtuvo que entre el control interno y la gestión administrativa existe una correlación positiva significativa en dicho municipio lo que nos lleva a señalar que la mejora del control interno en un municipio puede coadyuvar a mejorar su gestión administrativa.
Nivel de apreciación de estrés en una universidad privada en México
Authors: Fandiño Leguia José David , Benítez Antonio Emili Akary , Mejía González Bersy Yarel
Published: December 2023

A lo largo del ciclo vital se realizan múltiples actividades, desempeño de roles, vivencias de sucesos, experiencias, situaciones que desencadenan estrés, ansiedad, nerviosismo, tensión y otros síntomas y no sujetos. Pero no todos los agentes potencialmente estresantes están presentes en la vida de cada individuo ni afectan de la misma manera. Al contrario, la respuesta al estrés es diferencial, depende de los agentes, pero también de la reacción y capacidad de afrontamiento por parte del individuo. Desde un planteamiento cognitivo el sujeto hace una valoración cognitiva de los acontecimientos estresantes y también de sí mismo frente a ellos. Aunque el suceso puede ser relevante o vital, su respuesta puede ser adecuada si el sujeto cuenta con las estrategias de afrontamiento adecuada. El propósito de este trabajo es evaluar las situaciones que potencialmente generan estrés, la incidencia y la intensidad con que afecta en la vida de los estudiantes universitarios, como parte del Programa de Estilo de Vida Saludable, de la Universidad Linda Vista
Avaliação Clínica e Tratamento de Infecções Respiratórias Agudas em Crianças: Uma Análise Abrangente das Terapêuticas
Authors: Silva Picolo Giovana , Perin Martins da Silva Isabella , Piovezan Fonte Giovanna , Guiraldeli Barbosa Gabriella , Ianelli Bonesso Nathalia
Published: December 2023

No cenário pediátrico, a avaliação clínica e o tratamento de infecções respiratórias agudas em crianças são temas de extrema relevância, considerando a alta incidência dessas condições na população infantil. A abordagem clínica busca compreender a natureza da infecção, incluindo fatores como idade, histórico médico e sintomatologia específica. A análise criteriosa desses aspectos é essencial para direcionar um tratamento eficaz e personalizado, uma vez que a variabilidade nas apresentações clínicas pode ser significativa.

No âmbito da avaliação clínica, destaca-se a importância da identificação precoce de sinais de gravidade, permitindo a rápida intervenção em casos mais agudos. A implementação de estratégias diagnósticas precisas, como a utilização de exames laboratoriais e de imagem, é crucial para fundamentar as decisões terapêuticas. Ademais, a consideração do ambiente domiciliar e das condições socioeconômicas da criança pode influenciar a escolha do tratamento, visando otimizar a adesão e resultados positivos.

No que diz respeito ao tratamento, as estratégias atuais enfatizam a abordagem integrada, incluindo o uso racional de antimicrobianos, quando indicado, e a promoção de medidas não farmacológicas, como hidratação adequada e suporte sintomático. A educação dos cuidadores sobre a importância da completa adesão ao tratamento prescrito e a conscientização acerca da resistência antimicrobiana são pilares fundamentais para o sucesso terapêutico e a prevenção de complicações.

Em síntese, a avaliação clínica e o tratamento de infecções respiratórias agudas em crianças demandam uma abordagem abrangente, considerando as características individuais de cada paciente. Estratégias atuais destacam a importância da precisão diagnóstica, a implementação de terapias personalizadas e a promoção de medidas preventivas, visando a melhoria dos desfechos clínicos e a redução do impacto dessas infecções na saúde infantil.
PROMOÇÃO A SAÚDE E MULTIPROFISSIONALIDADE NA ATENÇÃO PRIMÁRIA A SAÚDE: REVISÃO DE LITERATURA
Authors: Silva Luana Vitória da Costa , Cabral Andrew Luís de Albuquerque , Rangel Cirilo Dantas , Martucheli Bruna Soares Cunha , Menezes Daniela Maia , Martins Deyllyse Alves Fernandes , Marins Renan Augusto , Souza Warley Alisson , Gonçalves Rejane Amélia Reis , Santos Matheus Ribeiro dos , Silva Dayana Brenda Moreira da , Molisani Julia Terra , Vasconcelos Cícera Andressa Lopes e
Published: December 2023

A Atenção Primária à Saúde (APS) é definida pela Organização Pan-americana da Saúde como a porta de entrada para os serviços de saúde, na qual os pacientes receberão cuidados contínuos. No Brasil as práticas de promoção à saúde são regulamentadas pela Política Nacional de Promoção da Saúde (PNPS). No entanto, há algumas fragilidades na APS que prejudicam a resolutividade dos problemas encontrados na população. Neste contexto, as equipes multidisciplinares desenvolvem um trabalho de forma integrada e em redes visando promover assistência em saúde de qualidade aos pacientes. Está revisão tem como objetivo identificar na literatura científica estudos que abordem ações de promoção de saúde na esfera da estratégia de saúde da família e sua importância para o contexto de assistência em saúde. A busca foi realizada em bases de dados como Scientific Electronic Library Online (SciELO), Literatura Latino-americana e do Caribe em Ciências da Saúde (LILACS) – Via Biblioteca Nacional de Saúde (BVS), Directory of Open Access Journals (DOAJ) e Cumulative Index to Nursing and Allied Health Literature (CINAHL) – Via Plataforma Periódicos Capes. Foram identificados 101 artigos, com apenas 8 foram incluídos por atender aos critérios de elegibilidade. A revisão narrativa de literatura mostrou que as ações visando a promoção a saúde trouxeram inúmeros benefícios para os públicos alvos dos estudos avaliados, demonstrando a importância das equipes multiprofissionais e permitindo assim, que se garanta a integralidade na assistência em saúde.
SELF-REGULATED LEARNING AND ACADEMIC STRESS IN MEDICAL SCHOOL: ARE THEY RELATED?
Authors: Himawan Alister Garcia , Widjaja Yoanita
Published: December 2023

Background: During the transition to higher education, many students experience stress due to the process of adapting to a new educational and social environment. Excessive or negative stress may lead to physical and psychological reactions, such as persistent lack of energy, loss of appetite, headaches, gastrointestinal problems or signs of emotional distress. It may be theorized that students who are more proficient at self-regulated learning would display problem solving coping strategies when dealing with academic demands, therefore reducing perceived levels of academic stress. This study aims to explore any statistically significant relationship between the levels of self-regulated learning and academic stress.
Methods: The study is a cross-sectional, observational analytic study with a sample size of 222 respondents obtained from medical students at Tarumanagara University. 
Results: The majority of respondents (80.6%) experienced moderate academic stress, although statistical analysis shows no statistically significant relationship between self-regulated learning and academic stress. 
Conclusions: Further research should be done on the cross-cultural applicability of the concepts of self-regulated learning. Medical educational institutions should implement learning and lecture strategies that promote emotional and mental wellness among students as an approach to reduce the levels of academic stress.
RELATIONSHIP BETWEEN LOGISTICS PLANNING AND LOGISTICS PROCUREMENT FUNCTIONS WITH THE AVAILABILITY OF MEDICAL DEVICES IN COMMUNITY HEALTH CENTERS IN KOLAKA DISTRICT
Authors: Hartati Dwi Ayu , Tasnim Tasnim , Sunarsih Sunarsih
Published: December 2023

Backgrounds: Health equipment is one aspect that supports the implementation of disease prevention (preventive) and disease healing (curative) efforts. The unavailability of medical equipment will affect the quality of services provided to patients. Based on data from the Medical Equipment Facilities and Infrastructure Application, none of the 14 (Fourteen) Community Health Centers in Kolaka Regency have medical devices that are fulfilled according to the Minister of Health. The purpose of this study is to analyze the relationship between Logistics Planning and Logistics Procurement Functions with the Availability of Medical Devices at Community Health Centers in Kolaka Regency
Methods: This research is a quantitative study using the Cross-Sectional Study approach, the population in this study were 42 (forty-two) people and the sample in this study were 13 (thirteen) Community Health Centers. The data analysis used is descriptive and inferential analysis and logistic regression analysis
Results: The results showed that the planning variable had a P Value = 0.583 <0.05, then procurement had a P Value = 0.513 <0.05, which means that the variables mentioned are related to the availability of medical devices and there is a simultaneous significant effect between management functions logistics on the availability of medical devices in Kolaka District.
Conclusion: It is very necessary to have training or technical guidance on operating medical devices so that officers can operate and be able to maintain these medical devices.
OVERVIEW OF MULTIPLE SCLEROSIS WITH GUT EPSILON TOXICITY IN HUMAN: SISTEMATIC LITERATURE REVIEW
Authors: SALIM MOHAMMAD , Parween Shagufta , Masroor Mohammad Shahid
Published: December 2023

Background: Multiple Sclerosis (MS) is a complex autoimmune neurodegenerative disorder that afflicts a significant number of individuals worldwide. This formidable disease, which is often life-threatening, imposes a lifelong impact on those diagnosed, altering their existence in profound ways.
Methods: The current review is meticulously crafted, drawing upon a multitude of scholarly articles previously disseminated in both national and international academic journals within the same discipline.
Results: This disease inflicts substantial damage to the Central Nervous System (CNS), predominantly affecting the myelin sheath of nerve fibers, spinal cord, and eyes, thereby leading to the development of muscle weakness, movement disorders, and visual impairments. Recent observations have unveiled a potential link between a gut bacterium, Clostridium perfringens, and the onset of MS in humans.
Conclusion: Given that the precise etiology of Multiple Sclerosis (MS) remains elusive and presents a formidable challenge, this paper endeavors to shed light on the current landscape of the disease. It provides an in-depth exploration of its epidemiology, clinical manifestations, diagnostic procedures, prognosis, and treatment modalities, all underpinned by the most recent advancements in the fields of immunology and medical microbiology about infectious diseases.
INFLUENCE OF INTERNAL FACTORS ON THE INCIDENCE OF IRRITANT CONTACT DERMATITIS (ICD) IN FISHERMAN IN NIITANASA VILLAGE, LALONGGASUMEETO SUB-DISTRICT, KONAWE DISTRICT
Authors: Saparina Titi , Saiful Achmad , Yuhadi Asfani , Akbar Muhammad Ikhsan
Published: December 2023

Background: Irritant contact dermatitis (ICD) ranks 9th as the most common disease at the Lalonggasumeeto Health Center, Konawe Regency, reaching 18 cases in 2021 caused by allergies with complaints such as itching, skin redness, dry skin, and scaly. especially in the Niitanasa village community where the majority of the population work as traditional fishermen who usually go to sea from five in the afternoon until dawn. The purpose of this study was to analyze the influence of internal factors on the incidence of irritant contact dermatitis (ICD) in fishermen in Niitanasa Village, Lalonggasumeeto District, Konawe Regency.
Methods: The research method used in this research is analytical research with a cross sectional study design. Where in this research design the measurement of the independent variable and the dependent variable is carried out at the same time. The population in this study were all fishermen in Niitanasa Village, Lalonggasumeeto District, totaling + 45 people. The sample for this study is a portion of the population, namely fishermen in Niitanasa Village, obtained through the use of the Slovin formula and the results obtained are 20 fishermen as a sample.
Results: Based on the research conducted by the researchers, the results obtained were a p-value <0.05, which was equal to 0.10, which means that at an α value of 5% there was a significant relationship between length of work and the incidence of irritant contact dermatitis in fishermen, the p-value < 0.05 which is equal to 0.002, which means that at an α value of 5% there is a significant relationship between the use of personal protective equipment and the incidence of irritant contact dermatitis in fishermen and a p-value <0.05 which is equal to 0.002, which means that at an α value of 5% there is a significant relationship between personal hygiene and the incidence of irritant contact dermatitis in fishermen.
Conclusion: For fishermen on personal hygiene (personal hygiene) are expected to maintain personal hygiene to maintain health, always get used to washing hands with soap after work and bathing and always change clothes or pants after work and also always wash clothes, pants and gloves with detergent to prevent irritant contact dermatitis ICDThe use of PPE is mandatory for all fishermen.
ANALYSIS OF THE HEALTHY LIVING COMMUNITY MOVEMENT PROGRAM WHICH WAS CARRIED OUT WITHOUT ANY POLICY IN THE INDUSTRIAL AREA IN KONAWE REGENCY
Authors: Desriatin Desriatin , Tasnim Tasnim , Risky Sartini , Depu Anry Hariadhin
Published: December 2023

Background: Based on the results of a short interview with the Konawe District Health Office Health Promotion Program, it was explained that the Healthy Living Community Movement policy had not been implemented due to many factors. One of them is the absence of a legal umbrella in the form of a district head's regulation that has been issued. Therefore the author feels interested in conducting research related to the title Analysis of Healthy Living Community Movement Activities carried out without any Policy being made in Industrial Areas in Konawe Regency
Methods: Qualitative research uses a case study approach, with a triangulation method. The sample in this study consisted of Key Informants (1 person), Main Informant (5 people) and Supporting Informants (5 people), by taking samples using the QSR NVivo 12 application.
Results: Informant interviews about Healthy Living Community Movement activities carried out without any policies being made in the industrial area of ​​Konawe Regency which stated that there were guidelines for implementing Healthy Living Community Movement activities, availability of budgetary, human resources and socialization of activities that were comprehensive and with the support of commitment from the government in the industrial area of ​​Konawe Regency.
Conclusion: Healthy Living Community Movement activities without a Health Policy are due to the existence of guidelines for Healthy Living Community Movement implementation, budget and human resources, implementation of socialization and local government support.