bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Barang Konsumen Primer Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020
Authors: Oktaviani Hani Prisela , Asfiya Nurul , Djanegara Moermahadi Soerja
Published: June 2023

The case of the Covid-19 pandemic for two years has had an impact, one of which is the economy of both the country, society and companies. Many companies have decreased revenue so that it directly affects profit, even some companies go bankrupt. So that this pandemic condition can trigger the emergence of earning management actions carried out by the company so that the financial statements presented look good. The number of cases that occur in companies due to earning management practices, makes company actors do various ways to minimize the payment of corporate taxes. The case of earning management is done by reporting profits or profits that are not too large, so that it has an impact on the lack of tax payments.

This research aims to: 1) To find out the effect of Tax Planning on Earnings Management on primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period; 2) To find out the effect of Deferred Tax Expense on Earnings Management on primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period; 3) To find out the effect of Managerial Ownership on Earnings Management on primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period; 4) To find out Tax Planning, Deferred Tax Expense, and Managerial Ownership simultaneously on Earning Management Management in primary consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020 period.

This research method uses multiple linear regression analysis with quantitative methods. The population in this study was 87 primary consumer companies listed on the Indonesia Stock Exchange in 2018-2020. The number of samples used is 36 samples with sample withdrawal using purposive sampling. The data source in this study used secondary data obtained from each company's annual report and then the data was processed using SPSS version 26. Partial test results (Test t) show that the Tax Planning variable has no effect on Earning Management, the Deferred Tax Expense variable has an effect on Earning Management, and the Managerial Ownership variable has an effect on Earning Management. Simultaneous test results (Test F) show that all independent variables namely Tax Planning, Deferred Tax Expense, and Managerial Ownership collectively affect Earning Management.

Keywords: Tax Planning, Deferred Tax Expense, Managerial Ownership, Earning Management
Pengaruh Earning Per Share (EPS) Terhadap Harga Saham PT BNI Tbk
Authors: Tantianty Caroline Wibawa , Uzliawati Lia , Uzliawati Lia
Published: June 2023

Investment in the capital market is influenced by changes in the company's stock price, these changes are influenced by various factors, one of which is earnings per share (EPS). EPS is used as a ratio to assess the company's ability to pay dividends and a benchmark in assessing the company's performance. The higher the company's EPS level, the greater the profit generated by the company. This study aims to determine the effect of earnings per share on the stock price of PT BNI Tbk. This type of research is a quantitative research with a descriptive method, with a causal research design type. The data in this study used secondary data with data analysis methods consisting of descriptive statistical tests, classical assumption tests, simple regression analysis, coefficient of determination tests, and t tests. The test uses SPSS Ver 25 software. The results of the study explain that EPS has a significant positive effect on the stock price of PT BNI Tbk for the period 2012-2021 with a t-count value of 3.245 > 2.024 t-table value, significant level 0.002 <0.05.
Analisis Informasi Keuangan Dalam Mengevaluasi Kinerja Pemerintah Kabupaten Langkat
Authors: Purba Sahala
Published: June 2023

Penelitian ini bertujuan untuk menganalisis kinerja keuangan pemerintah daerah ditinjau dari berapa antara lain: Skala Otonomi Keuangan Daerah, Besaran Desentralisasi Fiskal, Efektivitas PAD, Efisiensi PAD, Efektivitas Fiskal Daerah,  Efisiensi Fiskal Daerah dan Besaran Kontribusi BUMD.  Penelitian ini merupakan penelitian deskriptif kuantitatif dengan subjek penelitian informasi keuangan daerah Kabupaten Langkat tahun 2013-2020, pengumpulan data pengumpulan yang digunakan adalah metode dokumentasi. Teknik analisis data yang digunakan adalah analisis skala keuangan. Hasil penelitian menunjukkan Skala Otonomi Keuangan masih sangat rendah dengan nilai rata-rata 7,48%, Kemandirian Keuangan Daerah sangat tinggi dengan nilai 84,36%,  Besaran Desentralisasi Fiskal sebesar 6,24% dikategorikan sangat rendah.  Efektivitas PAD sebesar 6,17% termasuk dalam ukuran tidak efektif.  Efisiensi PAD pada kelompok sangat efisien dengan nilai 3,73%. Efektivitas Fiskal adalah 98,92% dalam ukuran yang cukup efektif. Efisiensi Fiskal Daerah dengan nilai 12,59% dapat dinyatakan efisien, Besaran kontribusi BUMD dengan nilai 5,04% tergolong  rendah. Adapun penelitian ini adalah untuk pemerintah daerah dan masyarakat dalam pengembangan pemerintah daerah Langkat selama 8 tahun ini dilihat dari beberapa aspek.
PENGARUH DEBT DEFAULT, OPINION SHOPPING DAN KEPEMILIKAN MANAJERIAL TERHADAP OPINI AUDIT GOING CONCERN
Authors: Maulana Ilham
Published: June 2023

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Debt default, Opinion shopping, dan Kepemilikan Manajerial terhadap Opini Audit Going concern. Variabel independen yang digunakan dalam penelitian ini adalah Debt default, Opinion shopping, dan Kepemilikan Manajerial  sedangkan variabel dependennya adalah Opini Audit Going concern. Penelitian ini dilakukan di perusahaan Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021. Metode penelitian yang digunakan adalah metode kuantitatif. Jenis data yang digunakan adalah data sekunder berupa laporan tahunan publikasi perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Sampel dikumpulkan dengan metode purposive sampling. Pengolahan data menggunakan Eviews versi 12 dengan mengumpulkan data-data yang terkait. Jumlah sampel yang diteliti yaitu 50 data observasi dari 10 sampel perusahaan.      Hasil penelitian ini menunjukkan bahwa debt default, opinion shopping dan kepemilikan manajaerial berpengaruh secara simultan terhadap opini audit going concern. Variabel debt default dan opinion shopping secara parsial tidak berpengaruh terhadap opini audit going concern, sedangkan kepemilikan manajerial secara parsial berpengaruh secara signifikan terhadap opini audit going concern.
Pengaruh Ukuran Perusahaan, Sales Growth, dan Gender Diversity Terhadap Nilai Perusahaan
Authors: Fahlevi Ali Riza , Sedovandara Daud Fahkruddin , Daffa Mochammad Akmal , Dzikri Muhammad Afwa Adzizu , Faizi Muhammad Fadly Nur
Published: June 2023

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, sales growth, dan gender diversity terhadap nilai perusahaan. Populasi penelitian ini diambil dari data sekunder yang berasal dari sektor farmasi yang terdaftar di Bursa Efek Indonesia periode sebelum pandemi Covid-19 dan saat pandemi covid-19. Pengambilan sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling. Jumlah sampel yang diperoleh sebanyak 17 sampel dengan total 34 observasi. Penelitian ini menggunakan analisis deskriptif dan analisis regresi data panel dengan menggunakan software EViews 12.  Hasil penelitian menunjukkan bahwa baik secara simultan maupun secara parsial ukuran perusahaan, sales growth, dan gender diversity tidak berpengaruh terhadap nilai perusahaan.
pengaruh ukuran perusahaan, audit tenure, dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern
Authors: Pulungan Aminur rizal
Published: June 2023

This study aims to test whether company size, audit tenure, and previous year's audit opinion affect going concern audit opinions on mining sector companies listed on the Indonesia Stock Exchange in 2019 to 2021. The type of research conducted was quantitative research using associative method. The research sample was determined using a purposive sampling technique, so that a sample of 41 companies could be produced with a total of 123 observational data. The analytical test used is descriptive statistical analysis test, logistic regression analysis, model feasibility test, coefficient of determination test, and hypothesis testing. The results of the study prove that company size, audit tenure, and the previous year's audit opinion simultaneously influence the going concern audit opinion. Meanwhile, partially company size and audit tenure have no effect on going-concern audit opinion, while the previous year's audit opinion has an effect on going-concern audit opinion
Pengaruh Return on Equity Dan Price To Book Value Terhadap Harga Saham
Authors: Yulia Iis Anisa , Widjaja Ichwan Rahmanu , Putra Mulyana Gustira
Published: June 2023

The SRI-KEHATI index is one type of index on the Indonesia Stock Exchange. Companies selected and listed on the SRI-KEHATI Index are companies that have concern for the environment and surrounding communities, good corporate governance, participate in the shift to a sustainable economy, and contribute to achieving sustainable development goals both nationally and internationally. The SRI-KEHATI index is an indicator of stock price movements that can be used as a guide for investors who will invest their funds in stocks that have environmental concerns and contribute to a sustainable economy. Based on the SRI-KEHATI index, the stock prices of companies in the consumer goods sector experienced a significant decline for five years from 2017-2021. This decrease can be influenced by several factors such as Return On Equity (ROE) and Price to Book Value (PBV) factors. This study uses fundamental analysis with financial ratio analysis. This study aims to examine the effect of Return On Equity (ROE) and Price to Book Value (PBV) on stock prices of companies in the consumer goods sector. The sampling method used purposive sampling. The sample used was 3 companies during the 2017-2021 period. The total data processed were 15 observations. The data used is secondary data from the company's financial statements published on the Indonesia Stock Exchange (IDX) in the form of panel data. The analysis technique used is multiple linear regression analysis. The results showed that partially and simultaneously Return On Equity (ROE) and Price to Book Value (PBV) had a significant effect on stock prices.

 

Keywords: Stock Price; Return On Equity; Price to Book Value
Pengaruh Financial Technology Terhadap Pendapatan UKM di Bogor
Authors: Andrianto Toni , Nurjanah Yayuk
Published: June 2023

Financial technology (fintech) is an innovation in the field of financial services which is a service to access financial resources easily and quickly. Business actors can use fintech as a tool to help finance capital, digital payment services and financial management. Local business or UKM currently have difficulties in terms of digital payment services and financial arrangements with fintech being able to overcome this. The role of fintech is not only limited to commercial capital financing but can also expand to various aspects such as digital payment services and financial management.

This study aims to determine the effect of financial technology proxied by digital payments and financial management on income. The method of analysis used multiple linear regression. The sample in this study were 124 UKM in Bogor. This study reveals that digital payments and financial management have a positive and significant effect on income.
Pengaruh Good Corporate Governance Dan Budaya Organisasi Terhadap Pencegahan Fraud Pada PT Bank Central Asia Tbk
Authors: Lisdiono Purwatiningsih , Salim Monica , Suwarno Suwarno
Published: June 2023

The Covid-19 pandemic has caused financial crises in almost all countries in the world. Based on the results of the ACFE survey, they found more forms of cheating during the pandemic. The banking industry has a very important role in supporting national economic development, for that it is important for banks to prevent fraud. If a bank fails to maintain credibility, it will have an impact on other similar banks and even the entire banking system, which in turn will reduce the financial stability of the country.

The purpose of this study was to determine the effect of good corporate governance and organizational culture on fraud prevention at PT Bank Central Asia, Tbk. The author conducted research in three BCA Sub-Branch Offices, namely, Mayor Oking Citeureup, Pasar Cibinong and Graha Cibinong located in Bogor. This study used a sample of 42 respondents. The analytical method used to test the hypothesis is multiple linear regression processed with SPSS 25.

The results show that good corporate governance has a positive effect on fraud prevention, organizational culture has a positive effect on fraud prevention, and good corporate governance and organizational culture simultaneously affect fraud prevention.

 

Keywords: Good Corporate Governance, Organizational Culture and Fraud Prevention
Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas
Authors: Setiawan Hendra , Putri Mellanysha Andria
Published: June 2023

Cash turnover is a ratio used to measure the number of times cash enters the company in a given period. Receivables Turnover is a ratio used to measure how quickly the return of payments and receivables is collected in a period. Inventory turnover is an efficiency ratio that shows how effective a company's inventory is, it measures the number of times a company sells its total inventory on average throughout the year. This study aims to find out whether Cash Turnover, Receivables Turnover and Inventory Turnover have a partial or simultaneous effect on Profitability in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019.

In this study, sampling was done by saturated sampling. The population in the study was a food and beverage sub-sector company listed on the Indonesia Stock Exchange. From 28 companies obtained 24 companies that were used as research sample data. There were 57 total sample data from 72 sample data after the outlier test. This study used SPSS 27 with statistical methods used is multiple linear regression.

The results showed that; (1) Cash Turnover negatively and significantly affects Profitability, (2) Receivable Turnover has no effect and is insignificant to Profitability, (3) Inventory Turnover has no effect and is insignificant to Profitability. Simultaneously Cash Turnover, Receivable Turnover and Inventory Turnover have significant impact on Profitability. The R Square value of 0.249 indicates that a 24.9% change in the company's Profitability can be explained by the free variables associated with this study, while the remaining 75.1% is explained by other factors not included in the research regression model.

 

 

Keywords: Cash Turnover, Receivables Turnover, Inventory Turnover and Profitability.
Analisis Pengaruh Rasio BOPO, CAR dan NPL Terhadap Kinerja Keuangan Pada PT Bank Central Asia Tbk.
Authors: FH Nur Fadilah , Muniarty Puji
Published: June 2023

This research was conducted at PT Bank Central Asia Tbk. With the aim of knowing and analyzing the health of banks with BOPO, CAR and NPL ratios and looking for their influence on financial performance (ROA). The research method used is associative quantitative research. The sample for this study consisted of balance sheets, income statements and notes to financial statements (CALK) for 15 years from the period 2007 - 2021 with the sampling technique used being purposive sampling. The analytical tools used are classical assumptions, multiple linear regression, Coefficient of Determination, Multiple Correlation, Partial t-test, and Simultaneous f-test which aims to analyze the relationship between BOPO, CAR and NPL variables on financial performance (ROA) using SPSS v software. 16. The results of this study indicate that BOPO has a significant effect on ROA, for CAR and NPL it does not have a significant effect on ROA. Meanwhile BOPO, CAR and NPL together have a significant effect on ROA.
PEMANFAATAN ARDUINO NANO V5 DALAM MERANCANG PROGRAMABLE LOGIC CONTROL
Authors: Utami Suci Sri , Sukamto Anton , Cahyadi Septian
Published: June 2023

Programmable Logic Control or PLC is the control of a microprocessor for industry, especially in the field of automation, which functions as an alternative to mechanical relays used in controlling complex or complex processes.  Programmable Logic Control, in general, has a relatively high price, and not everyone can learn it.  For this reason, Arduino nano is used for Programable Logic Control V5.  Selection of the method utilized literature study of the relevant scientific literature as reference material.  Utilization of Arduino Nano V5 in designing Programmable Logic Control by analyzing and assembling starting from input devices, process devices, and output devices.  For the programming method of Programable Logic Control ladder diagrams based on Arduino Nano V5 using Outseal Studio Software.  For the hardware (hardware), use the input, namely the Push Button, while for the output device, namely the magnet contractor, as a direct on line (DOL) simulation module.
Analisis Pengaruh Kesadaran Merek Dan Persepsi Kualitas Terhadap Keputusan Pembelian Gawai Di Bogor
Authors: Satyamulya Reynaldi Rivanus , Mashadi Mashadi
Published: June 2023

Ditengah pandemi covid19 kebutuhan akan gawai adalah hal yang sangat penting bagi setiap lapisan masyarakat. Dibidang telekomunikasi hal ini merupakan peluang bisnis, karena kebutuhan akan berbagai jenis gawai atau alat telekomunikaasi menyebabkan meningkatnya permintaan. Hal ini memicu persaingan dalam dunia bisnis dibidang telekomunikasi

Saat ini ada banyak sekali merek smartphone yang dapat kita jumpai di pasaran. Dari yang mereknya terkenal sampai yang mungkin baru pertama kali di jumpai. Tetapi saat ini sebuah merek merupakan hal yang penting bagi konsumen. Konsumen akan menjadikan merek sebagai pertimbangan untuk memebeli smartphone

Tujuan penelitian ini untuk menganalisis  Analisis Pengaruh Kesadaran Merek Dan Persepsi Kualitas Terhadap Keputusan Pembelian Studi Pada Pengguna Smartphone Samsung di Bogor. Jumlah responden  adalah 130 responden yang diambil yang menggunakan Samsung. Diolah dengan SPSS versi 25, hasil penelitian adalah (1) Kesadaran Merek memiliki pengaruh yang positif signifikan secara parsial sebesar 3,785 terhadap keputusan pembelian.  (2) Persepsi Kualitas memiliki pengaruh yang positif dan signifikan secara partial sebesar 8,850. terhadap keputusan pembelian (3) Pengaruh Kesadaran Merek dan Persepsi Kualitas secara bersama-sama memiliki pengaruh yang positif dan signifikan secara simultan  sebesar 110,041  Terhadap Keputusan Untuk pembelian. Hasil Koefisien determinasi menunjukan besarnya  Pengaruh Kesadaran Merek Dan Persepsi Kualitas berperan atau berkontribusi pada Keputusan Pembelian dengan nilai R-Square sebesar 63% sedangkan sisanya dijelaskan oleh variabel lain.

 

Kata kunci : Kesadaran Merek, Persepsi Kualitas, Keputusan Pembelian
Rapid Microbial-Counting Software Development basen on Mark R-CNN in Food Quality Analysis
Authors: Cahyadi Septian , Sulistiono Fitria Dewi
Published: June 2023

Informasi keberadaan dan jumlah mikroorganisme pada suatu sampel khususnya sampel pangan menjadi sangat penting untuk menentukan kualitas suatu produk pangan. Banyak metode dilakukan untuk menghitung dan mengidentifikasi mikroorganisme dalam sampel. Salah satu yang paling umum dilakukan yaitu dengan menghitung manual jumlah koloni dalam agar cawan yang telah diinokulasi sampel dan diinkubasi. Metode tersebut membutuhkan fokus yang tinggi dan waktu yang lama oleh karena itu, penerapan Mask R-CNN dalam perhitungan koloni mikroorganisme pada sampel uji menjadi fokus utama dalam penelitian ini. Pendekatan mask-rcnn menjadi metode yang dipilih dalam melakukan segmentasi pada gambar sampel uji berupa foto koloni mikroba. Hasil pengenalan mikroorganisme dengan Mask R-CNN mengalami peningkatan kecepatan hitung yang signifikan dibanding metode perhitungan manual dengan tingkat akurasi yang masih perlu ditingkatkan. Dapat dikatakan, bahwa penggunaan Mask R-CNN dapat menjadi solusi menjanjikan dalam mengembangkan model hitung cepat koloni mikroba.
Pertumbuhan Ekonomi Indonesia: Faktor Pendorong Pada Pandemi Covid-19
Authors: Iriyadi Iriyadi , Purba Jan Horas Veryady
Published: June 2023

The Covid-19 pandemic has an impact on health and economic aspects. These two aspects are trade-offs with each other, so handling the health aspect also pays attention to aspects of economic growth, so that Indonesia's economic performance during the Covid-19 pandemic is well preserved. The objectives of this study were to analyze: (1) the effect of the Covid-19 pandemic and relaxation factors on public consumption, government spending, investment and net exports; (2) the effect of public consumption, government spending, investment and net exports on Indonesia's economic growth; and (3) the factors that drive economic growth during the Covid-19 pandemic in Indonesia. The analytical method used is ordinary least square, with multiple regression. The data used are secondary data, quarterly 2018-2020 quarter. The findings of this study indicate that the Covid-19 pandemic has a negative and significant effect on public consumption, investment, exports and imports. The relaxation factor has a positive effect on public consumption, government spending and net exports, but has not succeeded in creating positive investment growth. Government policies seek to strengthen people's purchasing power and strengthen the production sector. This has an impact on increasing public consumption and is a dominant factor in influencing economic growth during a pandemic. It is also appropriate because the proportion of consumption to real GDP is the largest (55.43%). The Covid-19 pandemic affected a contraction of economic growth by 2.07% and also decreased per capita income from 4,192.7 US $ (2019) to 3,911.7 US $. The handling of Covid-19 managed to overcome the worse potential (-4.58%) and kept the per capita income from falling to 3,774.4 US $.

Keywords: Covid-19 pandemic, economic growth, Keynesian formula, people's purchasing power
Pengaruh E-lifestyle dan E-hedonisme Terhadap Intens to Buy pada Generasi Milenial
Authors: Sari Risca Kurnia , Utama Satria Putra , Mondiana Yani Quarta , Suprayitno Didik
Published: June 2023

The purpose of this study was to analyze the effect of e-lifestyle and e-hedonism on the intensity to buy of the millennial generation. This type of research is a survey research. This research was conducted in Malang, East Java, with 150 respondents. The data analysis tool used in this research is SEM (Structural Equation Modeling), with Smart PLS as software. The results show that e-lifestyle has an effect on e-hedonism, e-lifestyle has no effect on intense to buy, e-hedonism has an effect on intense to buy, e-life style has an indirect effect on intense to buy through e-hedonism.
Pengaruh Gaya Kepemimpinan dan Disiplin Kerja terhadap Kinerja Karyawan
Authors: Purwanto Edi , Muhtadin Imam , Amalia Liliyani Nur
Published: June 2023

ABSTRACT

This research was conducted with the aim to test and analyze “The Effect of Leadership Style and Dicipline Work on Employee Performance in PT. Agung Rahardja Manunggal Yudha”. The analytical methods used include the validity test, the reliability test with the classic assumption test, multiple linear alaysis, and the coefficient of determination analysis to test and prove the hypothesis.

The method of data collection in this study was done by distributing quesionnaires to 60 respondens. The research method used is an associative quantitative method using primary and secondary data. In this research, leadership style has a positive and significant effect agains employee performance. This can be seen from the value of tcount = 7,029 which is bigger than ttable = 2,003 or (7,029> 2,003) and the value of sig = 0,000 is smaller than = 0,05 or (0,000 < 0,05). Discipline work has no positive effect and non significant effect against employee performance. This can be seen from the value of tcount = 1,458 which is smaller than ttable = 2,003 or (1,458 < 2,003) and the value of sig = 0,150 is bigger than 0,05 or (0,150 < 0,05). Leadership and discipline work together have a positive and significant effect against employee performance. This can be proven from the value of Fcount = 108,309 which is bigger than Ftable = 3, 16 or (108,309 > 3, 16), and the value of sig = 0.000 is smaller than = 0.05 or (0.000 < 0.05).

The result of this study, it can be proven that leadership style has a positive and significant effect against employee performance, while discipline work have no positive effect and non significant effect against employee performance, also leadership style and discipline work simultaneously have a positive and significant effect against employee performance.

 

Keywords: Leadership Style, Dicipline Work, and Employee Performance
Pengaruh Analisis Teknikal, Aspek Psikologi Dan Money Management Terhadap Keputusan Investasi
Authors: Aji Fajar Prasetyo , Astuti Susi
Published: June 2023

Berinvestasi sudah menjadi kata yang tidak asing dan sudah menjadi hal yang umum yang dilakukan masyarakat dunia khususnya Indonesia. kecemasan akibat fear out of missing (FOMO) menyebabkan seseorang tidak bisa membedakan pilihan logis dan pilihan yang dipengaruhi pilihan orang lain. terdapat dua analisis yaitu analisis fundamental dan teknikal, money management dalam transaksi investasi digunakan untuk meminimalisir kerugiaan. Objek keputusan investasi, analisis teknikal dan perilaku investor. Subjek anggota KSPM Universitas Putra Bangsa Kebumen. Uji Validasi dan Reabilitias, Uji Asumsi Klasik, Analisis regresi berganda, Uji Hipotesis, Koefisien Determinasi. Uji t analisis teknikal memiliki nilai thitung 2.817 ttabel 0.2732 dan tingkat signifikan 0,007 0,05 sehingga H1 diterima. Nilai thitung psikologi 1.132 ttabel 0.2732 dan tingkat signifikan 0,182 0,05 sehingga H0 diterima H2 ditolak, money managment memiliki nilai thitung 2.433 ttabel 0.2732 dan tingkat signifikan 0,019 0,05 sehingga H0 ditolak dan H3 diterima. Disimpulkan variabel analisis taknikal berpengaruh positif dan signifikan terhadap keputusan investasi di pasar modal, variabel psikologi tidak berpengaruh terhadap keputusan investasi di pasar modal,variabel money management berpengaruh positif dan signifikan terhadap keputusan investasi di pasar modal.
Faktor-faktor Yang Meningkatkan Harga Saham Perusahaan Food And Beverages
Authors: Khim Soei , Fadillah Sultan Fajar , Muktiadji Nusa
Published: June 2023

The capital market is a meeting place for two interests, namely those who need funds (companies) and those who have excess funds (investors). One of the capital market instruments, namely stocks, companies can get funds from investors by selling shares and investors can buy company shares to get profits in the future. The stock price of a company can be influenced by various factors including financial performance. Whether or not the company's financial performance can affect the rise or fall of the company's stock price. The better the company's performance, the better the opportunity to get a stock price increase in the future. This study aims to analyze the effect of Earning Per Share, Price Earning Ratio and Price Book Value on Stock Prices. The type of data used is secondary data and is a quantitative research. Sources of data obtained from the company's financial statements published on the company's website and the idx website. The population used is food and beverages sub-sector companies listed on the Indonesia Stock Exchange in 2016 - 2020. The sample used is 7 companies using purposive sampling. The analytical method used is multiple regression analysis using the SPSS version 22 program. The results showed that partially Earning Per Share, Price Earning Ratio and Price Book Value had a significant effect on stock prices. Simultaneously Earning Per Share, Price Earning Ratio and Price Book Value have a significant effect on stock prices

 

Keywords: Earning Per Share, Price Earning Ratio, Price Book Value, and Stock Price.
Pengaruh Likuiditas, Profitabilitas, dan Pertumbuhan Penjualan Terhadap Struktur Modal Studi Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021
Authors: Nursyahbani Lidya
Published: June 2023

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh likuiditas, profitabilitas, dan pertumbuhan penjualan terhadap struktur modal pada perusahaan makanan dan minuman yang terdaftar di bursa efek indonesia periode 2018 – 2021. Metode peneilitian yang digunakan adalah kuantitatif asosiatif. Populasi dalam penelitian ini sebanyak 21 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Sampel yang digunakan dalam penelitian ini berjumlah 21 perusahaan dengan menggunakan metode sensus/sampling total. Teknik pengumpulan data menggunakan metode dokumentasi dengan data yang digunakan merupakan data sekunder yang diperoleh dari website Bursa Efek Indonesia dan website perusahaan. Teknik analisis yang digunakan adalah regresi linier berganda dengan menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa: (1) likuiditas, profitabilitas, dan pertumbuhan penjualan secara bersama-sama berpengaruh positif terhadap struktur modal, (2) likuiditas berpengaruh negatif terhadap struktur modal, (3) profitabilitas berpengaruh negative terhadap struktur modal, (4) pertumbuhan penjualan tidak berpengaruh terhadap struktur modal.

Kata kunci: Likuiditas; profitabilitas; pertumbuhan penjualan, struktur modal
Faktor Internal Dan Eksternal Yang Berpengaruh Terhadap Kinerja Perusahaan
Authors: Herawati Heti , Surya Muhammad Farhan
Published: June 2023

This study aimed to determine the effect of current ratio, DER, company size, sales growth, inflation, and interest rate on company performance. The sample in this study were 160 property and real estate sub-sector service companies that listed on Indonesia Stock Exchange in 2015 – 2019 and had complete annual and financial reports. This study used purposive sampling as the sampling technique. The data used in this study were secondary data from the companies’ annual and financial reports. The results of this study showed a significant effect between current ratio, DER, total assets, GS, inflation, and interest rates with company performance (Fscore Ftable). The contribution was 33,6% (R2 = 0,036). The results of t test also showed that DEF, total assets, inflation, and interest rates significantly affect company performance (p < 0,05) but there was no significant effect between current ratio and GS with company performance (p < 0,05).

 

Keywords: Current ratio, DER, Total assets, GS, inflation, interest rate, company performance, ROE
Analisis Pengaruh Current Ratio, Total Asset Turnover, Return on Asset dan Debt to Equity Ratio Terhadap Financial Distress
Authors: Karimah Iffa , Sukarno Agus
Published: June 2023

This study aims to determine and analyze the effect of Current Ratio (CR), Total Asset Turnover (TATO), Return on Assets (ROA), and Debt to Equity Ratio (DER) on Financial Distress in Automotive and Component companies listed on the Indonesia Stock Exchange (IDX) 2018-2021. The population in this study are Automotive and Component companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sampling technique used purposive sampling and obtained a sample of 12 companies according to the research criteria. The analysis technique used is multiple regression analysis. The results of hypothesis testing show that the Current Ratio (CR), Total Asset Turnover (TATO) and Return on Assets (ROA) have no effect on Financial Distress, while the Debt to Equity Ratio (DER) has a positive and significant effect on Financial Distress.
Pengaruh Viral Marketing, Brand Ambassador dan Tagline Terhadap Keputusan Pembelian Produk Avoskin Beauty di Denpasar
Authors: Parasari Nyoman Sri Manik , Wijaya Gede Crisna , Purwandari Delina Putri , Permana Gusi Putu Lestara
Published: June 2023

The purpose of this study was to determine the effect of viral marketing, brand ambassadors, and taglines on purchasing decisions for Avoskin beauty products in Denpasar. The type of data in this study was quantitative with a sampling technique using purposive sampling, 70 respondents who were consumers of Avoskin beauty products in Denpasar were analyzed through multiple linear regression analysis. The results obtained through the t-test show that partially viral marketing, brand ambassadors, and taglines have a positive and significant influence on purchasing decisions. The results of the study through the F test also show the effect of viral marketing, brand ambassadors, and taglines on purchasing decisions simultaneously. This shows that the better the viral marketing is done, the better the celebrity’s ability as a brand ambassador, and the better the tagline message delivered, higher the consumer purchasing decision in buying Avoskin beauty products.

 

Keywords: Viral Marketing, Brand Ambassador, Tagline, Purchase Decision
Analisis Deskriptif Persepsi Konsumen Jungleland Advanture Theme Park Atas Experiential Marketing, Fasilitas Dan Minat Kunjungan Ulang
Authors: Mekaniwati Ani
Published: June 2023

Experiential Marketing menjadi tema baru dan penting bagi konsumen dalam menumbuhkan kepuasan dan perilaku pasca pembelian yang berimplikasi pada keputusan pembelian ulang. JungleLand Adventure Theme Park merupakan salah satu destinasi wisata, tempat rekreasi, hiburan, dan edutainment yang sangat tepat bagi keluarga dan bisa dinikmati oleh segala usia, yang mengusung experiential marketing sebagai faktor utama dalam menciptakan minat kunjungan ulang para konsumennya. Selain itu, Jungleland Adventure Theme Park didesain di kawasan pegunungan yang sejuk dengan udara yang bersih dan sehat, sehingga suasananya sangat nyaman untuk berwisata. Fasilitas dengan menghadirkan wahana yang baru, spektakuler, dan Science Centre terbesar di Indonesia, menjadi faktor lain yang memperkuat pembentukan kepuasan konsumen. Tujuan dari penelitian ini adalah untuk mendiskripsikan persepsi konsumen atas  experiential marketing, fasilitas serta minat berkunjung ulang para konsumen. Jumlah responden dalam penelitian ini berjumlah 100 responden dari populasi konsumen The Jungleland Adventure Theme Park. Hasil penelitian ini menunjukkan bahwa indikator experiential marketing, fasilitas dan minat kunjungan ulang dipersepsikan tinggi oleh konsumen The Jungleland Adventure Theme Park.

 

 

Kata Kunci: experiential marketing, fasilitas, minat kunjungan ulang
Analisis Persepsi Konsumen Atas Kualitas Produk, Persepi Harga, Dan Suasana Kopi Nako Kota Bogor
Authors: Mekaniwati Ani
Published: June 2023

Penelitian ini bertujuan untuk menganalisisPersepsi Konsumen Atas Kualitas Produk, Persepi Harga, Dan Suasana Kopi Nako  Kota Bogor
Pengaruh Kualitas Produk, Persepi Harga, Dan Suasana Toko Terhadap Minat Beli Ulang Pada Konsumen Kopi Nako Di Kota Bogor
Authors: Kusuma Nathanael Dixon , Sujana Sujana
Published: June 2023

Untuk dapat meningkatkan kepuasaan Pelanggan,perusahaan dituntut untuk memiliki strategi yang tepat agar dapat membangun hubungan yang baik dengan pelanggan nya. Kualitas produk, Persepsi harga dan suasana toko dapat menjadi faktor bagi perusahaan untuk meningkatkan kepuasaan pelanggan dan minat beli ulang. Penelitian ini bertujuan untuk mengetahui apakah Kualitas Produk, Persepsi Harga, dan Suasana Toko berpengaruh secara parsial dan simultan terhadap Minat Beli Ulang. Populasi dalam penelitian ini adalah konsumen yang pernah membeli kopi nako di kota Bogor dengan jumlah sampel sebanyak 260 orang. Metode sampling yang digunakan adalah metode non probability sampling dengan tipe purposive sampling. Metode analisis data meggunakan regresi linear berganda untuk mengetahui pengaruh Kualitas Produk, Persepsi Harga, dan Suasana Toko terhadap Minat Beli Ulang. Pengujian data dilakukan dengan menggunakan Software SPSS 20. Hasil dari penelitian ini adalah sebagai berikut: (1) Kualitas Produk secara parsial  berpengaruh terhadap Minat Beli Ulang dengan nilai t hitung lebih besar dari t tabel (2,473 > 1,65). (2) Persepsi Harga secara parsial tidak berpengaruh terhadap Minat Beli Ulang dengan nilai t hitung lebih kecil dari t tabel (0,826 < 1,65). (3) Suasana Toko secara parsial berpengaruh terhadap Minat Beli Ulang degan nilai t hitung lebih besar dari t tabel (12,183 > 1,65). (4) Kualitas Produk, Persepsi Harga, dan Suasana Toko secara simultan berpengaruh positif dan signifikan terhadap Minat Beli Ulang dengan nilai F hitung lebih besar dari F tabel (165,833 > 2,64) dan nilai signifikansi sebesar 0.000. (5) Ketiga variabel independen (Kualitas Produk, Persepsi Harga, dan Suasana Toko) mampu menjelaskan variasi pada variabel dependen (Minat Beli Ulang) sebesar 66%, sedangkan 34% Minat Beli Ulang dipengaruhi oleh variabel independen lainnya.

 

KataKunci: Kualitas Produk, Persepsi Harga, Suasana Toko, dan Minat Beli Ulang
Studi Pengaruh Kendala Waktu Luang , Pengalaman Wisata, Citra Destinasi Dan Pengalaman Keluarga Terhadap Kunjungan Berulang
Authors: Pratama Najmi , Sujana Sujana
Published: June 2023

The tourism sector is currently one of the important factors, because Indonesia's wealth and natural resources are the main factors in attracting tourists to destinations in Indonesia. Because of this attraction, Indonesia is attracted by local and foreign tourists. This makes the tourism industry entrepreneurs compete in presenting an attractive destination for tourists. Therefore a tourism industry must be able to determine which strategy is right in order to be able to compete.

This research was conducted using SEM (Structural Equation Modeling) analysis on tourists to Bogor city destinations. The data used are the results of research questionnaires and the results of calculations using SPSS and LISREL data processing applications.

In accordance with the identification of the problem above, the objectives of this study are (1) to determine the effect of free time constraints on repeated visits to Bogor city destinations. (2) determine the effect of tourist experience on repeated visits to tourist destinations in the city of Bogor. (3) determine the effect of destination image on repeated visits to Bogor city tourist destinations. (4) determine the effect of family experience on repeated visits to tourist destinations in the city of Bogor.

The results showed (1) the free time constraint had a positive and significant impact on repeated visits because the t-value was 5.1 > CR value 1.96, so H1 was accepted and H0 was rejected. Which means that free time constraints have a positive and significant effect on repeat visits. (2) Travel experience has a positive and significant impact on repeat visits because the t-Value value is 2.08 > CR value 1.96 then H2 is accepted and H0 is rejected. Which means that the tourist experience has a positive and significant effect on repeat visits. (3) Destination image has a positive and significant impact on repeat visits because the t-value is 2.66 > CR value 1.96, so H3 is accepted and H0 is rejected. Which means that the image of the destination has a positive and significant effect on repeat visits. (4) Family Experience has a positive and significant impact on repeat visits because the t-Value is 2.09 > CR value of 1.96, so H4 is accepted and H0 is rejected. Which means that family experience has a positive and significant effect on repeat visits.

Keywords : Effect of leisure time constraints, travel experience, destination image and Family Experience of Repeat Visits
PERCEPTION OF STUDENTS ON EFFECT OF INFORMATION
AND COMMUNICATION TECHNOLOGY IN HIGHER EDUCATION
Authors: Nag Harihara , Roul Debendra Kumar
Published: June 2023

Information and communication technology serves as the foundation stone of the modern world, with the potential to revolutionise educational methods. There is an increasing demand on educational institutions to employ ICTs to educate students the skills and knowledge they will need in the twenty-first century. Therefore, the objective of the study is to study the perception of students on the effect of Information and Communication Technology in higher education with reference to Academic achievement, Connectivity, Resources and Social circles. The researcher has followed descriptive survey method to conduct this study. The 211 postgraduate students from four department students of Ravenshaw University of Odisha have participated in this study. Data were collected through self developed Perception scale on Effect of Information Communication Technology in higher education. Quantitative evidence showed that those who used ICT resources like social media, electronic devices and other collaborative apps have high academic achievement as compare to others. The findings of the study revealed that majority number of students use electronic device for their academic improvement and there is positive effect of ICT on higher education with reference to academic achievement and connectivity, resources, and social circles.
“ઉચ્ચ શિક્ષણ અને આર્થિક વિકાસ”
Authors: ગોરધનભાઈ જાદવ મનિષકુમાર
Published: June 2023

ઉચ્ચ શિક્ષણ અને આર્થિક વિકાસ વચ્ચે ખૂબજ ગાઢ સબંધ રહેલો છે. દરેક દેશ ના આર્થિક વિકાસ નો આધાર દેશ ની શૈક્ષણિક વ્યવસ્થા પર રહેલો છે. જેવુ દેશ નું શૈક્ષણિક સ્તર અને શૈક્ષણિક ગુણવતા હશે તેવો તે દેશ નો આર્થિક વિકાસ થશે. ઉચ્ચ શિક્ષણ ને સુદઢ બનવા માટે ની પૂર્વ શરત સમાન પ્રાથમિક શિક્ષણ વ્યવસ્થા ને મજબૂત અને ગુણવતાયુક્ત બનાવી જરૂરી છે. દરેક દેશ ની શિક્ષણ વ્યવસ્થા આર્થિક ઉપરાંત સામાજિક, નૈતિક, સાંસ્કૃતિક વિકાસ પર પ્રત્યક્ષ અને પરોક્ષ રીતે અસર કરે છે. પ્રસ્તુત સંશોધન લેખ માં ઉચ્ચ શિક્ષણ અને આર્થિક વિકાસ વચ્ચે ના સબંધ માં ચર્ચા કરવા ની છે. જેમાં ફક્ત ઉચ્ચ શિક્ષણ વ્યવસ્થા ની આર્થિક વિકાસ પર કેવી અસર થાય છે. આર્થિક વિકાસ ની ગતિ પર ઉચ્ચ શિક્ષણ ની કેવી ભૂમિકા રહેલી છે. આર્થિક વિકાસ માં ઉચ્ચ શિક્ષણ ની સંશોધનાત્મક અસર કેવી થાય છે. પ્રસ્તુત સંશોધન લેખ શૈક્ષણિક અર્થશાસ્ત્ર ને લાગતો છે. શૈક્ષણિક અર્થશાસ્ત્ર એ આર્થિક બાબતો નો શૈક્ષણિક સંદર્ભ માં અભ્યાસ કરનારી અર્થશાસ્ત્ર ની એક શાખા છે. પ્રસ્તુત બાબત પર એક સમગ્રલક્ષી ચર્ચા પ્રસ્તુત સંશોધન લેખ માં કરવાની છે.
Conversion of a military vessel into a civilian refrigerated vessel
Authors: Berdnik Aleksey N.
Published: June 2023

River transport is one of the oldest in the Russian Federation. It is of particular importance for the northern and eastern regions, where the density of railways and highways is not high enough, or they do not exist at all. In these regions, the share of river transport in the total cargo turnover is about four percent. The use of river water transport for military purposes will never be stopped. Since requirements that are more stringent are imposed on military transport, the decommissioning of these vessels is faster than in commercial use. In most cases, the technical condition of the vessel is not critical, and it can be further operated. In view of the fact that recycling is a rather expensive process, ships are idle and are not used for their intended purpose. The way out of this situation can be the use of decommissioned military vessels for commercial purposes by converting them into a refrigerator in order to extend the operational life of the vessel, improve the technical and economic indicators of the vessel and make a profit. From the point of view of the methodological approach, the analysis of existing refrigerated containers was carried out, additional devices for converting electricity were given, the technological process of manufacturing the frame of the refrigerator installation was developed, and its strength calculation was carried out. The economic feasibility of converting the vessel into a refrigerator is shown.
Calculation of the mass load of a passenger river trimaran in the tasks of research design
Authors: Korepanov Alexey E. , Ronnov Evgeniy P.
Published: June 2023

The article presents a method for calculating the mass load for determining the displacement of passenger trimaran vessels at the initial stages of design. The state of this issue has not been sufficiently studied to date, since there is no methodology that allows calculating the displacement of a trimaran vessel. The field of research is the design of vessels, in particular the design of passenger trimaran vessels, and the purpose is to determine the components of the mass load to determine the total displacement of the trimaran vessel. The equations of masses for trimaran passenger ships and statistical dependencies are given, as well as analytical formulas for finding the components of this equation. On the basis of a comparative analysis of prototype vessels and projected trimaran vessels, satisfactory results were obtained, which showed that the proposed methodology can be used to calculate the displacement of vessels of this type at the initial stages of design.
Microscopy research of the steel surface layer in the splash area of ships and ocean technical facilities
Authors: Kramar Vadim A. , Rodkina Anna V. , Ivanova Olga A. , Dushko Veronika R.
Published: June 2023

The authors of the article describe research of the surface steel layer for the conditions of continuous submergence into the seawater test solution and for the splash area of ships and ocean technical facilities. Results of microscopic examination indicated a substantial difference in the structure and composition of the surface layer depending on the experimental conditions. Further study of the obtained elemental composition and microscopy images will allow the development of the computer-aided data analysis procedure based on the computer vision system with the application of intellectual frameworks to predict shipbuilding steel potentials at various stages of exposure to seawater with the aim to enhance corrosion protection methods.
The effect of plastic deformation on the structure and properties of 20CRMNSI steel obtained by additive electric arc cultivation
Authors: Khlybov Alexander A. , Ryabov Dmitry A. , Solovyov Alexander A. , Anosov Maksim S. , Matveev Yuri I.
Published: June 2023

Abstract. The paper presents the results of a study of the influence of the degree of deformation under uniaxial tension on the structure and physico-mechanical properties of 20KHGSA steel obtained by 3D printing by electric arc surfacing. It is shown that additive technologies for the production of materials and products have become widespread. In particular, the technologies of electric arc cultivation (WAAM method) are of particular interest. The undoubted advantage of the WAAM method is the relatively low cost of equipment and surfaced material (in comparison with laser or electron beam equipment), as well as the possibility of obtaining large-sized blanks with the least number of defects. A comparative analysis of the influence of the direction of surfacing on the properties of samples during mechanical tests is carried out. It is established that the destruction of the material occurs more intensively in the sample cut perpendicular to the direction of surfacing. Non-destructive methods for estimating the deformed state of 20KHGSA steel under uniaxial tension are proposed. It is shown that one of the most sensitive non-destructive methods for assessing the deformed state of metallic materials is the ultrasonic echo-pulse control method, which is a useful quantitative tool for monitoring the state of the material due to its simplicity and reliability. The magnetic control method has a high sensitivity to deformations. The dependence of the magnetic properties of metals (in particular, the coercive force Hc) on the degree of deformation of the material is shown