bluuebunny/crossref_metadata_2025 huggingface dataset:
PELATIHAN PEMBUATAN DAFTAR PUSTAKA DENGAN MENDELEY BAGI MAHASISWA, SMA SEDERAJAT DAN UMUM
Authors: Prastiwi Iin Emy , Romdhoni Abdul Haris
Published: November 2022

This activity was carried out with the background of wanting to help parties who need it in using the Mendeley application. The purpose of this community service is to increase knowledge through direct practice on how to use the Mendeley application in making references to scientific papers or thesis. It is hoped that the results of this training will provide direct practice of using Mendeley to general students, high school / vocational students, the general public and parties in need. This activity is carried out using the lecture method, direct discussion, simulation practice using the Mendeley application. The lecture method is used in the process of delivering training/socialization materials. The expected output targets of this activity are 1) The public is able to know how to use Mendeley in making references to scientific papers and theses; 2) People find solutions to problems in using Mendeley.
PENGABDIAN KEPADA MASYARAKAT DI USAHA SEPATU MOJO, PELATIHAN PERHITUNGAN HARGA POKOK PRODUKSI (HPP) DALAM MENENTUKAN HARGA JUAL
Authors: Wulandari Endang , Prasetyo Margo Saptowinarko , Purwanti Titik
Published: November 2022

Perhitungan Harga Pokok Produksi sangat penting dalam penentuan harga jual produk pada beberapa UKM. Sebagian besar UKM menentukan harga jual tidak berdasaarkan perhitunagn Hara Pokok Produksi yang sesuai kaidah akuntansi, terutama dalam penvatatan penyusutan Aktiva Tetap. Usaha Sepatu Mojo yang menjadi mitra kami adalah salah satu UKM yang belum menghitung harga pokok produksi secara tepat. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan memberikan pemahaman, pelatihan dan pendampingan penghitungan Harga Pokok Produksi dalam menentukan harga Jual. Pelaksanaan kegiatan melalui zoom dan pendampingan ke lokasi. Hasil evaluasi kegiatan ini menunjukakn hasil pemahaman yang baik dimana hasil jawaban kuesioner pretest dan posttest mengalami peningkatan, hasil lainnya mitra sudah mampu menghitung Harga Pokok Produksi dan mampu mencatat dalam jurnal dan menentukan harga jual sesuai kaidah akuntansi, serta menyusun Laporan Rugi Laba, dan berhasil mengimplementasikan dalam usaha sepatu mereka
Coloring Assistance for Increasing Creativity of TPQ Nurul Qoryah's Children
Authors: Fitria Tira Nur , Muliasari Dewi
Published: November 2022

This community service activity assists/trains coloring to increase the creativity of TPQ Nurul Qoryah's children. This community service method uses the simulation/demonstration method. This activity is implemented on Saturday, 4 June 2022, and involves 25 children. The process of assistance/training activities is carried out by 1) providing image media (coloring paper). 2) introducing colors. Children can choose and mention colors from existing colored pencils/crayons. 3) direct children to give the right colors according to the picture. It shows that children can choose colors according to the picture's color even though there are still many visible shortcomings, such as a mixture of colors that do not fit the image and many colors that cross the lines in the picture. 4) giving rewards to children. This reward has a positive impact on further activities. It shows that most children could select and identify colors from the available colored pencils. Children can color drawings as a consequence of the training process, even though deficiencies must be addressed, such as a mixture of colors that did not match the image and many colors that crossed the image's lines. The activity was carried out smoothly from the beginning to the end. All the children were enthusiastic during the assistance. From assistance (training) activities, several benefits and obstacles are faced. The benefits are 1) practice handwriting, 2) relaxation, and patience. 3) practice focusing and concentrating. 4) increase knowledge. 5) improve motoric skills. 6) stimulates creativity. 7) express expression and feelings. While the obstacles are assistance/training, media facilities are still lacking. 2) facing the unstable spirit of children. 3) relatively little time where the time used is from 15.30-17.00 WIB. To minimize the activity, the required time is at least two hours in each stage of the assistance/training
PEMBERDAYAAN PENJAHIT MELALUI PELATIHAN KEWIRAUSAHAAN DAN PENYEDIAAN MESIN PASANG KANCING UNTUK PENGEMBANGAN USAHA ALZA TAYLOR
Authors: Kusuma Indra Lila , Sumadi Sumadi
Published: November 2022

Tujuan dan target yang ingin dicapai dalam kegiatan Pengabdian Kepada Masyarakat (PKM) adalah Alza taylor, guna dapat lebih mengembangkan usahanya dengan mempercepat proses produksi jahitan sehingga dapat meningkatkan pendapatan para penjahit. Untuk mencapai tujuan dan target program PKM ini, maka mitra akan diberikan pelatihan dan pemberian 1 unit mesin pemasang kancing. Pelatihan yang diberikan kepada mitra adalah bagaimana mempercepat proses produksi jahitan sehingga dapat selesai tepat waktu, juga menghindari penolakan orderan jahitan yang masuk dikarenakan kurangnya alat dan tenaga penjahit selama ini di alza taylor.Selain meningkatkan pendapatan alza taylor, masyarakat sekitar juga mendapatkan banyak mamfaat dengan semakin banyaknya orderan jahitan yang diterima alza taylor sehigga harus menambah tenaga penjahit dari masyarakat sekitar yang mempunyai keahlian menjahit.

Kata kunci: : Kewirausahaan, penjahit, pengembangan usaha
PEMBERDAYAAN MASYARAKAT SEKITAR KHDTK UMM DALAM KONSERVASI KAWASAN HUTAN MELALUI SISTEM AGROFORESTRI
Authors: Waskitho Nugroho Tri
Published: November 2022

Masyarakat di desa sekitar kawasan KHDTK UMM dalam memanfaatkan sumberdaya alam masih bergantung pada kawasan hutan. Kondisi demikian sangat membahayakan kelestarian kawasan hutan. Untuk mengurangi ketergantungan masyarakat terhadap kawasan, kesejahteraan masyarakat sekitar hutan perlu ditingkatan agar masyarakat turut serta dalam menjaga kawasan. Tujuan dari dilakukannya pengabdian ini adalah untuk memberdayakan masyarakat sekitar KHDTK UMM untuk konservasi kawasan penyangga melalui sistem agroforestri. Kegiatan ini dilaksanakan pada tahun 2021 di desa Bendosari kecamatan Pujon yang terletak berdampingan dengan KHDTK UMM. Metode yang digunakan adalah dengan penyuluhan tentang konservasi kawasan penyangga hutan, pelatihan sistem agroforestri, pendampingan pemeliharaan sistem agroforestri, monitoring dan evaluasi keterlibatan masyarakat dalam konservasi kawasan. Sosialisasi kegiatan telah dilakukan kepada masyarakat dusun Tretes desa Bendosari, khususnya anggota Kelompok Tani Hutan (KTH) Pujon Hill. Koordinasi dengan perangkat desa Bendosari dan Kepala KHDTK Pujon Hill UMM juga telah dilakukan. Survey telah dilakukan untuk mengetahui karakteristik anggota KTH Pujon Hill. Musyawarah anggota dilakukan untuk menentukan komoditi unggulan dalam sistem agroforestri yang dilakukan dan menyepakati kopi sebagai unggulan. Selanjutnya dilakukan bimbingan teknik budidaya tanaman kopi.
PEMBERDAYAAN PEREMPUAN MELALUI KEGIATAN EKONOMI KREATIF PEMBUATAN KALUNG
Authors: Utami Wikan Budi , Ningsih Suhesti , Pardanawati Sri Laksmi , Cholis M. , Ma'ruf M. Hasan , Budiyono Budiyono
Published: November 2022

Pengabdian masyarakat ini bertujuan untuk memberikan pengetahuan dan keterampilan kepada perempuan terutama ibu-ibu rumah tangga mengenai kewirausahaan serta memanfaatkan peluang bisnis di era digital dan di masa pandemic dengan kegiatan ekonomi kreatif, sehingga para perempuan dapat berdaya secara ekonomi. Kegiatan pengabdian masyarakat ini bertujuan untuk memberdayakan masyarakat khususnya anggota PKK RW 08 Perumahan Nilagraha Gonilan Kartasura untuk membantu meningkatkan penghasilan keluarga dengan melakukan kegiatan ekonomi kreatif yaitu pembuatan kalung dari kain perca. Metode yang digunakan dalam pengabdian ini antara lain ceramah, tutorial dan tanya jawab. Dari banyaknya pertanyaan yang muncul dari peserta menunjukan bahwa para peserta mempunyai minat yang besar dengan program pembuatan kalung dari kain perca. Hasil dari kegiatan pengabdian ini adalah ibu-ibu PKK mendapat pengetahuan tentang ekonomi kreatif yaitu dengan memanfaatkan barang yang sudah tidak terpakai seperti kain perca menjadi barang yang mempunyai nilai jual. Disamping itu ibu-ibu PKK mempunyai tambahan keahlian membuat kalung dari kain perca serta mengetahui bagaimana cara penjualan dari hasil pembuatan kalung yang dapat dijual langsung ke konsumen, dititipkan di toko-toko aksesoris maupun dijual secara online melalui medsos.

Kata kunci: Ekonomi Kreatif, Pemberdayaan Perempuan, Kain Perca, Kalung.
PRAKTIK COMMUNITY HEALTH DIAGNOSIS PADA MASYARAKAT URBAN (STUDY KASUS KELURAHAN WARUNG BOTO, KECAMATAN UMBULHARJO, KOTA YOGYAKARTA)
Authors: Firman Firman , Karimah Ulya , Az-Zahra Yumna , Muhammad Nur Isra
Published: November 2022

Communty health diagnosis merupakan upaya penilaian status kesehatan komunitas atau masyarakat secara menyeluruh seperti kondisi sosial, fisik, mental, dan lingkungan. Fokus community health diagnosis ialah mengidentifikasi besaran persoalan kesehatan, potensi risiko masalah kesehatan yang mengancam, termasuk menilai ketesediaan sumber daya kesehatan yang ada dikomunitas. Pelaksanaan kegiatan pengabdian kepada masyarakat (PkM) ini menggunakan pendekatan community health diagnosa dengan tiga tahapan yakni 1) tahap pengumpulan data menggunakan kuesioner, 2) Tahap penentuan prioritas masalah, dan 3) Tahap pelaksanaan program intervensi. Sampel data kegiatan ini sebanyak 36 orang atau rumah tangga yang berdomisili di area urban tersebut. Dari hasil penentuan masalah ditemukan bahwa hipertensi menjadi masalah utama, dan program intervensi yang dilakukan berupa penyuluhan dan pemasangan poster. Agar komunitas dapat meningkatan pengetahuan terhadap hipertensi. Disamping itu, perlunya keterlibatan dan partisipasi masyarakat dalam kegiatan community health diagnosisi dapat memudahkan masyarakat dalam memutuskan dan memecahkan masalah mereka sendiri.
PELATIHAN UMKM TENTANG PENGOLAHAN PELEPAH PISANG DI DESA SEKANCING ILIR KECAMATAN TIANG PUMPUNG KABUPATEN MERANGIN
Authors: Susanto Joko , Sofa Ade , Yasmir Yasmir , Anggraini Zepa , Dolly Fajar Ifan , Chotib M.
Published: November 2022

Kegiatan Pengabdian masyarakat ini bertujuan untuk memberikan pemahaman dan pengetahuan kepada masyarakat khususnya Ibu-Ibu PKK Desa Sekancing Ilir, Kecamatan Tiang Pumpung tentang pengolahan pelepah pisang yang akan dijadikan sebagai makanan ringan. Metode yang digunakan dalam kegiatan pengabdian ini adalah ceramah, praktek langsung, dan diskusi atau tanya jawab. Para peserta mempunyai minat yang besar dan antusias sangat tinggi, hal tersebut dapat dilihat dari banyaknya pertanyaan yang muncul dari peserta terkait dengan pengolahan pelepah pisang. Hasil dari kegiatan pengabdian ini adalah bahwa para peserta Ibu-Ibu PKK mendapatkan pengetahuan yang baru terkait dengan pengeloaan pelepah pisang yaitu dengan memanfaatkan pohon-pohon pisang yang awalnya tidak tahu akan manfaat dari pelepah pisang tersebut dan ternyata setelah diolah bisa menjadi makanan ringan dan mempunyai nilai jual. Di samping itu peserta yang mengikuti kegiatan pengabdian yaitu Ibu-Ibu PKK Desa Sekancing Ilir mempunyai keterampilan dalam membuat dan mengolah pelepah pisang sendiri di rumahnya masing-masing serta mengetahui bagaimana cara penjualan dari hasil pengolahan pelepah pisang yang dapat dijual langsung ke konsumen, dititipkan di warung-warung sembako maupun dijual secara online melalui media sosial.
Penerapan Perilaku Hidup Sehat Untuk Meminimalisir Angka Stunting di Desa Gadungan
Authors: Zuraidah Zuraidah , Rohmah Ni’matur , Siti Aminah Aulia Putri
Published: November 2022

Community service activities are carried out in the form of stunting socialization in Gadungan village with the aim of minimizing the high stunting rate in the community. The method used is Participatory Action Research (PAR) using a qualitative approach. from the data obtained by the Gadungan village community who experienced stunting as many as 114 toddlers under the age of 5 years. Factors that cause high stunting rates are the lack of assistance in child nutrition and an unhealthy lifestyle. besides that, it is also caused by marriage at an age that is not ideal so that there is no mental readiness in marriage.

Keywords: socialization, stunting, healthy lifestyles
Employee Performance: Work Ability and Work Motivation
Authors: Prastiwi Iin Emy , Pardanawati Sri Laksmi , Kurniawan Deni
Published: November 2022

The purpose of this study was to determine the factors that affect employee performance at Bank BTN Syariah KCS Solo. The independent variables in this study were work ability and work motivation. The population in this study were 40 employees of Bank BTN Syariah KCS Solo. All populations were sampled in this study. This research shows that work ability does not have a significant effect on employee performance, while work motivation has a significant positive effect on employee performance. Bank BTN Syariah Kcs Solo should improve employee performance by providing motivation with various innovations, for example motivational briefings on the sidelines of working hours, inviting motivators and so on to keep employee motivation high.

Keyword: Employee Performance, Work Ability, Work Motivation
FINANCIAL PERFORMANCE, INSTITUTIONAL OWNERSHIP, SIZE, AND FIRM VALUE : A STRUCTURAL EQUATION MODELING APPROACH
Authors: Rusnaeni N , Gursinda Hari , Sasongko Hendro , Hakim Dani Rahman
Published: November 2022

This study analyzed the effect of financial performance, institutional ownership, and firm size on firm value. This study used the partial least square structural equation modeling (PLS-SEM) analysis to examine which indicators best measure financial performance. This study employed panel data from Indonesia's 13 property and real estate sector companies. This study found that the return on assets ratio is the only indicator measuring financial performance. This study also found that financial performance positively affects firm value. On the other hand, institutional ownership affected the firm value negatively. In contrast, this study failed to prove any positive effect of firm size on firm value. This study indicated that investors tend to pay close attention to profitability as the primary consideration when investing in property and real estate companies' shares. Another implication of this research is that the significant institutional ownership in a company tends to make investors uninterested
THE EFFECT OF INTRINSIC MOTIVATION AND SELF EFFICACY ON EMPLOYEE PERFORMANCE THROUGH WORK DEMAND AS INTERVENING VARIABLE
Authors: Wijaya Hendra , Adriyanto Andhy Tri
Published: November 2022

The objective of this research aims to determine the effect of Intrinsic Motivation and Self Efficacy on Employee Performance with Work Demand as Intervening Variable. The research location is in Demak Regency. The population used is the staff of the Education and Training Agency of Demak Regency. The sample was taken from 59 respondents. The research data came from two sources, namely primary data and secondary data. The research is quantitative research. The sampling method used a purposive random sampling technique. The collected data is then analyzed using Structural Equation Modeling (SEM) with Smart PLS software.
The result of this study shows Intrinsic Motivation has no effect on Work Demand, Self-Efficacy has a strong positive and significant effect on Work Demand, Work Demand has a strong enough, positive and significant effect on Employee Performance, Intrinsic Motivation has a fairly strong positive and significant effect on Employee Performance, and Self-Efficacy has a significant and positive effect on Employee Performance.
THE EFFECT OF ENTREPRENEURS SCALE, LONG ENTREPRENEURSHIP ON THE EXISTENCE OF MSMEs DURING PANDEMIC
Authors: Indriyanti Aris
Published: November 2022

The Indonesian economy is currently experiencing a bit of a drag due to the pandemic. The existence of this pandemic has made several sectors in Indonesia experience a significant impact, especially in the field, especially MSMEs. This study aims to determine the effect of entrepreneurial scale, duration of entrepreneurship and the existence of MSMEs that can survive during the pandemic. The data collection technique in this study was using a questionnaire. Data analysis using multiple regression model with the help of SPSS analysis. The sampling method for this study was guided by the determination of the number of samples as many as 50 MSME owners. The instrument testing technique in this research is validity and reliability test, regression test, hypothesis test in the form of t test, F test and determination test.

The results showed that partially, scale entrepreneurs (X1)and the number of entrepreneurs (X2 ) positive and significant effect on the existence of the SMEs especially true in times of pandemic.Therefore, parties who have an interest in increasing micro-enterprises, especially the Department of Industry, Trade and Cooperatives in the City of Yogyakarta, increase the scale of entrepreneurship and duration of entrepreneurship so that MSMEs can maintain their existence during Pandemic.
Case Study: Review of Islamic Law on the Practice of Buying and Selling Land in Conflict at the Mungkid District Court in Lawsuit of Acts Against the Law
Authors: Sudarmaji Waluyo , Musolin Muhlil , Muhajir Muhajir , Basit Abdul
Published: November 2022

It has become commonplace in society there is muamalah buying and selling. The same is true in rural communities. The reflection of the attitude of the people who are still innocent sometimes becomes a problem in the complex problems of life. Among the muamalah that often become legal problems are cases of buying and selling land because the practice of buying and selling is carried out by the community only based on mutual trust without being supported by the correct administrative process. This study intends to describe the practice of buying and selling land that started from a buying and selling of mutual trust which later became a dispute over a lawsuit filed against the law in the Mungkid District Court in the perspective of Islamic law. The research method is qualitative paradigm research with a case study approach. The location of this research is in Demangan Hamlet, Kebonrejo Village, Salaman District, Magelang Regency. Sources of data were obtained using participatory observation, interviews, and documentation. After being analyzed, the researcher concluded that there had been four transactions in one land object which was broken up, of which three transactions were legal according to Islamic law, while the fourth transaction was invalid because it included buying and selling gharar.
SWOT ANALYSIS IN IMPROVING MARKETING STRATEGIES IN CIRCLE K GUNAWANGSA SURABAYA
Authors: Poniwatie Asmie , Noviandari Indah , Kusumo RM Bramastyo , Pratama Dio July
Published: November 2022

This research is motivated by the development of a modern retail business which is increasingly spreading in various regions. The existence of increasingly fierce competition and increasingly sophisticated technological developments requires retail businesses to determine the strategy to be used. The main purpose of determining this strategy is so that modern retail businesses can see objectively the internal and external conditions of their business in an effort to compete with other modern retail businesses. This study aims to analyze how to determine the marketing strategy at Circle K Gunawangsa Surabaya. This research is a qualitative research with descriptive type. This research was conducted by collecting respondents using a questionnaire. This study uses SWOT analysis, the first step is to create IFAS and EFAS matrices by giving weights to find the total score of the IFAS and EFAS variables. The second step is to formulate the SO, WO, ST, and WT strategies. The results of this study indicate that Circle K Gunawangsa Surabaya is in Quadrant I with an aggressive strategy which means it shows an SO strategy where the company uses all strengths to seize and take advantage of opportunities as much as possible.
ACCOUNTING TREATMENT IN THE VILLAGE PUBLIC SECTOR: UNEXPECTED EXPENDITURES
Authors: Sululing Siswadi , Haliah Haliah , Kusumawati Andi
Published: November 2022

The current condition during the COVID-19 pandemic forces the Village Government to provide spending using unexpected expenditures in the Village Revenue and Expenditure Budget, which in normal conditions is rarely done. This study discusses the accounting treatment of unexpected expenditures conducted by the Village Government, which includes recognition, measurement, and presentation in financial statements. In this study, the researchers analyzed secondary data, namely the 2021 Village Revenue and Expenditure Budget Report using qualitative descriptive analysis to find out how the accounting treatment of unexpected expenditures was applied by the Village Government. The results of this study can be used as a reference by local governments in treating unexpected expenditures that have been realized during the COVID-19 pandemic.

Keywords: accounting treatment, village public sector.
THE ANALYSIS OF SERVICE QUALITY IMPACT ON CUSTOMERS’ SATISFACTION (Case Study of “Mas Alief” Automotive Workshop Bangkalan.)
Authors: Pinaraswati Sandra Oktaviana , Farida Ilya , Susilowati Sri , Suprihati Suprihati
Published: November 2022

This study aims to analyze the impact of service quality of "Mas Alief" automotive workshop Bangkalan on customer’s satisfaction. The study uses quantitative methods with multiple linear regression analysis techniques, with the dependent variable of service quality consisting of physical evidence, reliability, responsiveness, assurance and care. Whereas, independent variables are in favour of customers’ satisfaction. The research involves 100 respondents with purposive sampling technique. The results showed simultaneous significant impact of service quality variables comprising physical evidence, reliability, responsiveness, assurance and care on customers’ satisfaction. On the contrary, assurance variable partially has no significant impact on customers’ satisfaction of the workshop service. In addition, the variable with dominant impact on consumers’ satisfaction is the care variable.

Keywords: Service Quality, Physical Evidence, Reliability, Responsiveness, Assurance, Care, Costumers’ Satisfaction
GENDER DIVERSITY AS THE MODERATING FACTOR IN THE INFLUENCE OF FINANCIAL FACTORS ON THE FIRM VALUE: A STUDY ON COMPANIES LISTED IN KOMPAS 100 INDEX in 2015‐2019
Authors: Sumira Sri , Prihandini Wiwiek
Published: November 2022

This study aims to analyze the influence of financial factors on firm value with gender diversity as the moderating variable. Male directors tend to show risk-takers traits, whereas women directors are more risk-averse which become effective in decision-making. Gender diversity is proxied by the presence of women on the board of directors and on the board of commissioners. The samples are companies admitted in Kompas 100 index and listed on IDX from 2015 to 2019. Firm value was measured by using the Tobin's Q formula. The data were processed using Eviews 11. To determine the model for the hypothesis testing, the Chow test and Hausman test were carried out, and fixed effect model was selected. This study proves that the presence of women can weaken the relationship between profitability and firm value, and it can strengthen the relationship between activity ratio and firm value. However, the presence of women cannot strengthen or weaken the influence of leverage and liquidity on firm value. It is recommended that a company has women representation in the structure of the board because women directors have more sensitivity to risk which can compensate the character of male directors who are risk-takers.

Keywords: firm value, profitability, leverage, current ratio, activity ratio, gender diversity, companies in Kompas 100 index
THE PROBLEM OF EDUCATION FIGHTERS' SENSE OF INJUSTICE IN THE EDUCATION SYSTEM IN INDONESIA
Authors: Purbiyati Yuliana Sri , Riyanto Eko Armada
Published: November 2022

Teachers or education fighters, especially honorary teachers in Indonesia do not yet have regulations. This causes honorary teachers to experience a sense of injustice in terms of income or income. As many as 48% of the total teacher population are non-civil servant teachers, most of whom earn below the regional minimum wage. The focus of this research is how to use existing resources to fight for the problem of a sense of injustice for honorary teachers to their income based on the philosophy of relationality. The aim is to explore or explore in more detail the opportunities and challenges of using resources to achieve a sense of justice for honorary teachers in their income. This research is a literature study, with qualitative methods and a relational philosophy approach. The result of this research is that the President is central to solving the problem of honorary teachers because the Indonesian government system is presidential so that the president becomes the head of state as well as the government. The Indonesian government should have drawn up a grand design for the field of education, specifically for human resources, by removing the status of civil servant and non-civil servant teachers and their derivatives so that there is only one term for teachers of the Republic of Indonesia who have the same regulations, welfare and guarantee of work wherever they carry out their duties. in both public and private schools.

Keywords: honorary teacher, sense of justice, welfare, resources, government
THE EFFECT OF FINANCIAL RATIO IN THE ALTMAN Z-SCORE ON FINANCIAL DISTRESS
Authors: Pratiwi Ayu Suci , Satoto Shinta Heru , Wahyu Sri Budiwati , Suprapti Suprapti
Published: November 2022

The purpose of this study is to determine the effect of financial ratio in Altman Z-Score Model, that is Net Working Capital to Total Assets, Retained Earnings to Total Assets, Earnings Before Interest Tax to Total Assets, and Book Value of Equity to Total Liability on the probability of financial distress in manufacturing companies. This research uses purposive sampling method where 39 samples companies are obtained. The criteria for financial distress in this study were measured using the Altman Z-Score. The result show that Net Working Capital to Total Assets and Book Value of Equity to Total Liability has an effect on the probability of financial distress, but Retained Earnings Total Asset and Earnings Before Interest Tax to Total Assets has no effect on the probability of financial distress
OPTIMIZATION OF EMPOWERMENT AND DEVELOPMENT OF VILLAGE ECONOMIC POTENTIAL THROUGH VILLAGE OWNED BUSINESS Entities (BUMDES) (Panggungharjo Kapanewon Sewon, Guwosari Kapanewon Pajangan Village, and Tamantirto Kapanewon Kasihan Village in Bantul Regency)
Authors: Amran Sugianto
Published: November 2022

BUMDes is a legal entity established by the village and/or together with the villages for the greatest welfare of the village community. The type of this research is qualitative research. The purpose of this study was to analyze the role and model of Village Owned Enterprises (BUMDes) in empowering and developing economic potential (Panggungharjo Kapanewon Sewon Village, Guwosari Kapanewon Pajangan Village, and Tamantirto Kapanewon Kasihan Village in Bantul Regency). The results of the research show that the role of BUMDes in Panggungharjo Kapanewon Sewon Village, Guwosari Kapanewon Pajangan Village, and Tamantirto Kapanewon Kasihan Village is very important in increasing public awareness that the importance of maintaining a clean village environment, increasing individual ability to change in terms of improving village fund management, opening access to the management of village potentials and create solidarity, namely in the form of a prosperous community helping those who are not yet prosperous. While the empowerment model is divided into two things, namely the first, the way of strategy and the basis of the strategy.

Keywords: Village Owned Enterprises (BUMDes), Community Empowerment, Community Development.
ROLE OF CORE ELEMENTS OF ORGANIZATIONS IN CONDUCTING DIGITAL TRANSFORMATION IN FASHION SMEs (Case Study of Yogyakarta and Klaten Fashion SMEs)
Authors: Z Muhammad Adib
Published: November 2022

The speed of the development of information and technology in the current 4.0 Industrial Revolution however cannot be dammed again coupled with the existence of the Covid-19 outbreak. This has an effect on changes in the patterns of consumer behavior and their lifestyle, especially in shopping. So the company is required radically to change their model business in creating and adjusting values. Many companies have adopted a digital transformation strategy to change the way they create and adjust value. Therefore, the formulation of digital strategies must identify the business elements of the company model that must be modified in accordance with the new strategy, along with the scope of the digital transformation. This study examined how the role of the organization's core elements in transforming in the Fesyen SMEs in Yogyakarta and Klaten. The aim is to analyze the core elements of the organization used in carrying out digital transformations to keep the company's competitive advantage, using a qualitative approach with the method of case study, using small and medium enterprises in fashion, such as leather bags, batik, sports jerseys, and typical Muslim clothes Boutique as a research object. The data collection techniques by means of interviews (in depth, structured and open), observation and so on. And data analysis used is descriptive analysis. The results showed that the role of the core elements of the organization had an effect on carrying out digital transformation in the 4 small and medium businesses in Yogyakarta and Klaten.

Keywords: Digital Transformation, Core Organizational Elements, Implementation of Digital Transformation
THE EFFECT OF EXPERIENTIAL MARKETING ON REPURCHASE INTENTION WITH CUSTOMER SATISFACTION MEDIATION AND REPUTABLE BRAND AT SELF COOKING RESTAURANT
Authors: Aprian Aditama Rizky Ramdhan , Haryono Tulus
Published: November 2022

The purpose of this study was to examine and analyze the effect of experiential marketing on repurchase intentions mediated by customer satisfaction and moderated by reputable brands. The data collection method uses a survey, the data collected is 225 customers who have purchased at a self-cooking restaurant in the city of Surakarta. Data analysis using PLS-SEM analysis. Based on the data and research results, it is known that experiential marketing which includes sense, feel, think, act and relate has a positive and significant effect on repurchase intentions. The results showed that the mediating variable of customer satisfaction had a positive and significant effect on mediating the relationship between experiential marketing and repurchase intention. In this study, the moderating variable of reputable brands did not strengthen experiential marketing on repurchase intentions.

Keywords: Self-cooking restaurant, experimental marketing, repurchase intention, customer satisfaction, reputable brand
OPTIMIZING TRADITIONAL MARKET FUNCTIONS FOR CULINARY MSMES IN YOGYAKARTA CITY
Authors: Tiurmida Nelly , Sulistiana Utami , Triono Tomi Agus
Published: November 2022

The research about optimizing the function of the traditional market for Culinary Small and Medium Enterprises in Yogyakarta aims to explore the condition of thirty traditional markets in Yogyakarta and to explore Culinary Small and Medium Enterprises guided by Departments of Industry Cooperative and Yogyakarta Small and Medium Enterprise.

This research usedthe exploratory qualitative method. Qualitative research aims to understand the phenomenon that is happening in the traditional market, which is experienced by the research subject such as trader, market headman, market association, and government policy in market management. The exploratorymethod’s purpose is to describe an object deeply and do a search, particularly in concept stabilization that will be used in the wider scope of research with a bigger conceptual reach. The analysis tool is using Strength, Weakness, Opportunity, and Threat (SWOT). The data is collected by using observation, interview, documentation study, and Focus Group Discussion (FGD). The informants are determined through purposive sampling. Data analysis is using the Miles and Huberman model, doneinteractively and continuously to produce saturated data. Explorations result found that 8 traditional markets are recommended in optimizing the function of the traditional market. Eight traditional markets are Ngasem, Kranggan, Karangwaru, Pujokusuman, Legi, Tunjungsari, Gedongkuning, and Gading.

However, only three traditional markets which will be tested to sell together, both off-line or online are Kranggan, Ngasem, and Tunjungsari. Afterward, the three traditional markets are given brands suitable with the morning market brand on each traditional market. Kranggan market with brand food court millennial, Ngasem market with a brand food court of Mataram food, and Tunjungsari market with a brand food court of Nusantara food.

Keywords: Traditional Market, Culinary Small, and Medium Enterprise.
THE MEDIATING EFFECT OF ORGANIZATIONAL COMMITMENT ON THE RELATIONSHIP BETWEEN JOB SATISFACTION AND JOB PERFORMANCE OF PHARMACIST
Authors: Widhiandono Hengky , Suyoto Suyoto , Darmawan Akhmad , Abidin bin Abd Razak Ahmad Zainal , Ab Wahab Hariyaty Binti
Published: November 2022

Job satisfaction among pharmacists can give an indication of how well their expectations and the job's rewards match. The objective of this study was to measure the influence of the organizational commitment as the mediation between personality traits, and job performance of the pharmacist in Banyumas Regency.

Methods A cross-sectional survey of Banyumas pharmacists was undertaken. Pharmacists were asked to complete a qustionnaire, a 58-item survey that measures the variables: job satisfaction, organizational commitment, and job performance of the pharmacist. Each item can be scored out of a maximum of 5. The linear regression were used to assess effect job satisfaction toward job performance of the pharmacist. Then, the mediation regression model with step causal method were used to assess mediation on effect job satisfaction to job performance of the pharmacist.

Key ﬁndings; A total of 160 responses were available for analysis. The majority of study participants were female (72.5%), were work expericence (year) between 1 and 5 years (43.12%), owner’s pharmacy (80.63%) and all worked in pharmacy (100.0%). There was effect job satisfaction toward job performance of the pharmacist. Organizational commitment was found to be a partial mediator in the relationship between pharmacist job satisfaction and performance.

Keywords: Job Satisfaction, Organizational Commitment, Job Performance, Pharmacy, Banyumas.
PENGARUH PROFITABILITAS, OPINI AUDIT, UKURAN DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN FOOD AND BEVERAGES TAHUN 2015-2019
Authors: Pradhitasari Dinda Adelia , Pardi Pardi
Published: November 2022

This research was conducted at Food and Beverages companies listed on the Indonesia Stock Exchange in 2015-2019. The objective of this research is to determine the effect of company size, profitability, audit opinion and company age on audit delay. The research method uses quantitative research methods. The population is all Food and Beverages companies listed on the Indonesia Stock Exchange with a sample of the Food and Beverages research in 2015-2018, namely 14 companies using purposive sampling. The analysis tool used is Multiple Linear Regression Analysis. The results of data analysis can be concluded that there is a company size that has an effect on audit delay in food and beverages companies listed on the IDX 2015-2019. Company profitability has no effect on audit delay in food and beverages companies listed on the IDX 2015-2019. Auditor's opinion has no effect on Audit delay in food and beverages companies listed on the IDX 2015-2019. Company age has an effect on audit delay in food and beverages companies listed on the IDX 2015-2019.

Keywords : Profitability, Audit Opinion, Audit delay
Pengaruh Sistem Pembayaran E-Money Dalam Era Digital Di Tengah Wabah Covid-19 : Studi Kasus Pada Masyarakat Semarang
Authors: Rohmah Yasinta Maulida , Tristiarini Nila
Published: November 2022

The spread of the Corona virus is getting bigger and bigger, making people keep their distance from each other. Social distancing is the new rule from the government that people should adapt. It influences how people choose the electronic money to pay without contact each other. The use of electronic money led to the Cashless Society. This study aims to explain the effect of benefits, convenience, and security & risk effects on the e-money payment system in the digital era in the midst of the Covid-19 outbreak. This research is included in the primary research which includes 107 respondents. The analysis used is multiple linear regression analysis. The results of this study are that the perceived benefits and benefits variables partially have a positive and significant effect on the interest in using e-money, and the variables of trust and influence have a negative effect on the use of e-money.
Analisis Penilaian Kondisi Keuangan Pada Pemerintah Kabupaten Magelang Periode Tahun 2015-2019
Authors: Priyono Nuwun , Bharata Risma Wira , Fatimah Ari Nurul
Published: November 2022

This study aims to analyze and assess trends in the financial condition of the Government of Magelang Regency which includes: financial factors and environmental factors. This study uses secondary data. The data analyzed includes data on financial reports in the Magelang Regency Government such as: balance sheet, APBD, budget realization reports, and operational reports. The analysis year period starts from 2015-2019. Analysis of the financial condition assessment using the Fiscal Tren Monitoring System (FTMS) model in the Magelang Regency Government. The research method used in this research is to use a descriptive approach based on secondary data processing and coupled with numerical analysis. The analysis technique in this research uses descriptive statistics, namely: presenting data in the form of tables, graphs, averages and percentage calculations. Analysis of the financial condition assessment using the FTMS model in Magelang Regency 2015-2019 shows that the financial factor includes 4 indicators consisting of 9 sub indicators. Of the 9 financial sub indicators, 5 sub indicators have the expected trend and 4 sub indicators have an unexpected trend. Furthermore, environmental factors consist of 1 indicator which includes 5 sub indicators. Of the 5 sub indicators, 2 sub indicators have the expected trend and 3 sub indicators have less expected trends for the assessment of the financial condition of the Magelang Regency government.
Pengaruh Sustainability Reporting Terhadap Nilai Perusahaan dengan Leverage sebagai Variabel Moderating
Authors: Febriyanti Galuh Artika
Published: November 2022

Sustainability reporting is a report that contains company assessment practices with due regard to economic, environmental and or social impacts. Currently, sustainability reporting is not required to be reported in Indonesia. The reporting that is required is the reporting of corporate social responsibility activities which is a separate of reporting and is not included in sustainability reporting. Research on the effect of sustainability reporting on firm value has been carried out both abroad and domestically. However, it was found that there was a research gap in previous studies. This study empirically examines the relationship between sustainability reporting, economic performance, environmental performance, and social performance on firm value. This study also examines the existence of the leverage variable as a variable that moderates sustainability reporting on firm value. Using multiple regression analysis and residual test showed that sustainability reporting and social performance did not have a significant effect on firm value. Meanwhile, economic performance and environmental performance have a significant effect on firm value. In addition, the result of this study also show that leverage can mediate the relationship between the disclosure of sustainability reporting and firm value.
Pengaruh Keputusan Investasi, Keputusan Pendanaan Dan Kebijakan Deviden Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2019)
Authors: Hapsari Shellyana Ayu Kusuma , Samanto Hadi , Ma'ruf M. Hasan
Published: November 2022

This study aims to see the effect of investment decisions, dividend decisions and policies on firm value. In this study, company value is measured by PBV, investment decisions as measured by PER, decisions measured by DER and dividend policy as measured by the DPR. This type of research is secondary data from annual reports of manufacturing companies listed on the Jakarta Stock Exchange, and has been published, such as: data from the Indonesia Stock Exchange (IDX), journals, internet www.idx.co.id and related company websites. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019, with the total number of food and beverage manufacturing companies listed on the Indonesia Stock Exchange as many as 14 companies, so for sample selection all populations were sampled. The analytical method used is multiple linear analysis using SPSS.22 data processing. The results of this study are the effect of positive decisions on firm value, no influence on decisions on firm value, no influence on dividend policy on firm value and investment decisions, funding decisions and policies that simultaneously do not affect firm value.
Pengaruh Kepemilikan Manajerial, Kepemilikan Publik, Leverage, Firm size, dan Operating Cash Flow Terhadap Konservatisme Akuntansi
Authors: Dewi Maya Widyana , Heliawan Yuge Agung
Published: November 2022

This study aims to determine the effect of managerial ownership, public ownership, leverage, firm size, and operating cash flow on accounting conservatism in manufacturing companies on the Indonesia Stock Exchange in 2016-2018 partially and simultaneously. The method in this study uses descriptive quantitative. The population in this study are manufacturing companies in the consumer goods industry sector that have been registered and published financial reports on the Indonesia Stock Exchange (IDX) in 2016-2018. The research population is 47 companies. The sample in the study was 21 companies with a sampling technique using purposive sampling technique. The data used is secondary data from the official website www.idx.com. The data analysis method used descriptive statistical tests and classical assumption tests, while the hypothesis testing used multiple regression analysis, F test, t test, and coefficient of determination test. The results showed that the five independent variables used by managerial ownership, public ownership, leverage, firm size, and operating cash flow simultaneously affect accounting conservatism. Based on the partial test, managerial ownership has no significant effect on accounting conservatism, while the other four variables, namely public ownership, leverage, firm size, and operating cash flow, have a significant effect on accounting conservatism. The five independent variables used are managerial ownership, public ownership, leverage, firm size, and operating cash flow simultaneously have an effect on accounting conservatism.
Analisis Pengaruh Pelayanan Fiskus, Sanksi Perpajakan, dan Penerapan E-filling Terhadap Kepatuhan Wajib Pajak di KPP Pratama Surakarta
Authors: Rifana Destria Ayunda , Kusuma Indra Lila , Tho’in Muhammad
Published: November 2022

This study aims to determine and analyze the effect of taxation services, tax sanctions, and the application of e-filling on taxpayer compliance at the Surakarta Pratama Tax Service Office. The sampling technique is accidental sampling with the determination of respondents using the Slovin formula, the number of respondents is 100. Data obtained from the results of the questionnaire. The data analysis technique used is multiple linear regression and hypothesis testing using t test and F test with a significance level of 5%. So the results of the partial test (t test) and simultaneous test results (F test) indicate that the tax service, tax sanctions, and the application of e-filling have a significant effect on taxpayer compliance at KPP Pratama Surakarta.

Keywords: taxation services, tax sanctions, application of e-filling and taxpayer compliance
Analisis Pengaruh Struktur Modal dan Tata Kelola Perusahaan terhadap Kinerja Perusahaan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Authors: Krisyadi Robby , Rionaldo Leondy
Published: November 2022

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan tata kelola perusahaan terhadap kinerja perusahaan yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini merupakan penelitian kuantitatif. Penelitian kuantitatif merupakan penelitian yang menekankan pada pengujian teori-teori melalui variabel-variabel penelitian dalam angka-angka, dan melakukan analisis data dengan prosedur statistika dan permodalan matematis. Penelitian ini menggunakan data sekunder yang memberikan informasi mengenai laporan tahunan perusahaan BEI yang akan diteliti. Populasi adalah semua bagian atau anggota dari objek yang akan diamati. Populasi yang digunakan dalam penelitian ini adalah perusahaan BEI yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel yang dipakai dalam penelitian ini adalah sampel yang bertujuan (Purposive Sampling). Hasil dari uji statistik menunjukkan bahwa variabel short term debt to total assets dan long term debt to total assets memiliki pengaruh signifikan yang positif terhadap return on equity. Hal yang bertolak belakang terjadi pada total debt to equity yang memiliki pengaruh signifikan negatif terhadap return on equity. Pengaruh tidak signifikan terhadap return on equity terjadi pada variabel jumlah dewan direksi, jumlah dewan komisaris, jumlah komite audit, kepemilikan manajerial, dan kepemilikan institusional. Seluruh variabel telah mampu menjelaskan variabel dependen mencapai 76,91% berdasarkan uji koefisien determinasi.