bluuebunny/crossref_metadata_2025 huggingface dataset:
The Ability Of Mathematical Representation On Junior High School Students In Rectangular And Triangle Based On Gender
Authors: Azizah Annisa Nur , Kusmayadi Tri Atmojo , Fitriana Laila , Nataliliana Claireza , Hermansyah Beny
Published: February 2025

The ability of representation mathematical is an ability to express or model the mathematical idea into other forms such as words, pictures, and symbols. A study on the ability of mathematics representation is required for the students; therefore, they can express their idea easily by interpreting their thought relating to mathematics problems. This research is a descriptive qualitative method which aimed to find out the description of student' ability of the mathematical representation on rectangular and triangle based on gender. The subjects of this research are 26 students of eight grades consisted of 11 female students and 15 male students. The technique of collecting data was done by using the test method and interview. The test instrument used is 6 essay tests. The data analysis technique is by analyzing the results of the test data. The research result showed that students' mathematical representation ability are categorized well enough. From the results of the data obtained, it can be concluded that the ability of mathematical representation for male students is evenly distributed because there are results for each category. As for the female students, the average has a high mathematical representation ability
Analisis Nilai Klaim dengan Biaya Menggunakan Model Black-Scholes
Authors: Nadia
Published: February 2025

Model yang populer digunakan untuk penentuan nilai produk derivatif keuangan seperti opsi put dan call adalah model Black-Scholes. Namun, aplikasi model Black-Scholes tidak terbatas hanya pada penentuan nilai opsi. Model ini juga dapat diterapkan dalam penentuan nilai klaim lainnya yang memiliki karakteristik serupa. Pada penelitian ini, nilai klaim ditentukan dengan memperhatikan payoff yang ditambahkan dengan biaya. Penghitungan dilakukan secara analitis, kemudian dilakukan analisis sensitivitas. Hasil analisis sensitifitas menunjukkan bahwa nilai klaim berbanding lurus dengan penambahan biaya.
Analisis Implementasi E – Bupot Unifikasi terhadap Kepatuhan Pajak dalam Pelaksanaan Pengisian dan Pelaporan Pajak penghasilan Pasal 23 di PT HD Surabaya
Authors: Niken Fitriani  , Muslimin  Muslimin
Published: February 2025

This research aims to explore the effect of implementing E-Bupot Unification on tax compliance at PT HD Surabaya in withholding and reporting PPh 23. The descriptive qualitative method is the method used in this research. Data is collected from documents such as tax invoices, invoices, tax deposit letters, and other supporting documents. The research results show that PT HD has implemented E-Bupot Unification thoroughly and complies with applicable tax regulations, PT HD is compliant in fulfilling its obligation to deposit and report PPh Article 23 promptly. Apart from that, implementing the Unification E-Bupot at PT HD can facilitate withholding taxes, recording proof of withholding, creating e-billing, preparing master SPTs, and reporting Periodic SPTs. The findings of this research provide several practical implications, namely that the implementation of E-Bupot Unification can help increase tax compliance related to PPh Article 23.
Pengaruh Soft Skill dan Hard Skill pada Mahasiswa Tingkat Akhir Program Studi Akuntansi Terhadap Kesiapan Kerja Studi Kasus pada Generasi Z di Kota Denpasar
Authors: Putu Wulan Karnia Dewi  , Putu Sri Arta Jaya Kusuma
Published: February 2025

This research purposes is as a tool for analyze the influence both of soft skills and hard skills on work alertness, especially in the generation Z who are the successors of the nation. This research used explanatory methods and quantitative approaches. The samples that used for this research were 36 Gen-Z samples. The technique used for data collection for this research was from survey questions using the Likert Scale's method. The sampling method used probability with a measurement technique using simple random sampling. The final result of this research is that in path analysis it can be recapitulate that Soft Skills (X1) have a positive impact and significant effect on Work Alertness (Y) with a greater t-value. from the t-table (4.082 > 2.011) and level of significant (0.000 < 0.05). Meanwhile, Hard Skill (X2) have a positive impact and significant effect on Work Alertness (Y) with the t-calculated and the t-table value, where the t-calculated have more value than the t-table value (3.082 > 2.011) and level of significant is (0.001 < 0.05).
Competitive Intensity dan Struktur Modal
Authors: Dwi Wahyu Lestari  , Fina Khoirotul Badi’ah  , Axel Giovanni
Published: February 2025

The aim of this research is to examine the effect of competitive intensity on capital structure, with profitability as a control variable. The type of research used in this study is quantitative with an associative approach. The sample for this research was taken using a purposive sampling method, and a sample of 20 companies was obtained that met the research criteria. The data analysis technique used in this research is multiple linear regression analysis. The results of this research show that competitive intensity has an influence on capital structure.
Penerapan Kertas Kerja Pemeriksaan (KKP) Op Schedule terhadap Audit Laporan Keuangan
Authors: Rosita Farhat  , Munari Munari
Published: February 2025

This research aims to analyze the application of the KKP top schedule in financial report audits. With a case study at Dony Firliawan's public accounting firm (KAP), this research identifies the benefits and challenges of using the top schedule KKP. This research uses a qualitative approach to understand the phenomena that occur. Data collection methods used in this research include interviews, observation, and document analysis. The research results show that the top schedule KKP helps auditors increase the efficiency and effectiveness of the audit process and increases the auditor's focus on high-risk areas in financial reports. However, this implementation also faces several challenges, such as time constraints, format complexity, and implementation consistency.
Analisis Prosedur Audit Kas Setara Kas BLUD Puskesmas X Oleh KAP ENHA
Authors: Puput Mia Ayuningtias  , Diah Hari Suryaningrum
Published: February 2025

This research aims to analyze the cash equivalent audit procedures at the Regional Public Service Agency, Puskesmas X, which are implemented by the ENHA Public Accounting Office. The research method used is descriptive-qualitative with a case study approach, and the technical data analysis used is descriptive analysis, which is used to describe the cash equivalent audit procedures implemented by KAP ENHA. The cash equivalent audit procedure implemented by KAP ENHA consists of control and substantive tests. Substantive tests carried out by KAP ENHA are: comparing the cash equivalent balance in the financial report with the general ledger; carrying out cash taking; comparing the cash equivalent balance in the current account with the general ledger and trial balance; carrying out bank confirmations; making lead schedules or work papers; and evaluating the adequacy and disclosure of cash equivalents in BLUDs in the financial statements. The results of this research indicate procedures for implementing the audit of cash equivalents in BLUD Puskesmas disclosure of BLUD cash equivalents.
Analisis Kontribusi Pajak Hiburan Bioskop pada Pendapatan Asli Daerah Kota Pekanbaru
Authors: Rahmat Fauzi  , Annie Mustika Putri  , Rudi Syaf Putra
Published: February 2025

The purpose of this research is to determine the contribution of Cinema Entertainment Tax revenue to Regional Original Income, the impact of Government Regulation Number 21 of 2020 on cinema business actors, the obstacles and efforts faced by the Pekanbaru City Regional Revenue Agency on Cinema Entertainment Tax revenue. This research method uses qualitative methods. Data collection used interviews and documentation at the Pekanbaru City Regional Revenue Agency. The results of the interviews I have conducted show that the contribution to Cinema Entertainment Tax in 2020 - 2022 is based on justification in the good category. The efforts made by the Pekanbaru City Regional Revenue Agency to increase cinema entertainment tax revenues are firstly intensification, for those who have not registered, we will register them. secondly, for those who have registered, their tax payments will be seen, if they do not match the real conditions, a tab device will be installed. thirdly digitization and elimination of fines.
Implementasi Sistem Informasi Akuntansi Dalam Pengelolaan Keuangan Pada Pelaku Usaha Mikro Kecil Menengah (UMKM)
Authors: Rizwan Nurdiansyah  , Sulaeman Sulaeman  , Idang Nurodin
Published: February 2025

This research aims to analyze the implementation of accounting information systems in financial management for Micro, Small and Medium Enterprises (MSMEs) in Surade District, Sukabumi Regency. In this digital era, the use of accounting information systems is very important to increase the efficiency and effectiveness of financial management. MSMEs often face challenges in financial management caused by limited resources and lack of accounting knowledge. The method used is qualitative with a descriptive approach. The research results show that MSEs in Surade sub-district have not partially implemented financial information systems in financial management.
Pengaruh Sanksi Pajak Terhadap Kepatuhan Pajak yang Dimediasi oleh Variabel Kesadaran Pajak
Authors: Zagoto Reaksi  , Gohae Simfrosa Anskaria  , Zalogo Fitilai Erasma  , Hulu Faebuadodo Perlindungan
Published: February 2025

This study was conducted to analyze the effect of Tax Sanctions on Tax Compliance mediated by the Tax Awareness Variable. Data were collected from 99 respondents, namely restaurant and food stall owners in the South Nias region. The data analysis method used is path analysis. The data analysis process is carried out using SmartPLS to calculate the PLS Algorithm and then verify the hypothesis. The results of the study show that Tax Sanctions and Tax Awareness have a direct and significant effect on Tax Compliance, then the Tax Sanctions and Tax Service Quality variables also have an indirect effect on Tax Compliance through the mediation of Tax Awareness.
Faktor-Faktor yang Mempengaruhi Pelaporan Keuangan UMKM Berdasarkan SAK EMKM
Authors: Maidar Maidar  , Fitri Yunina  , Natasha Fitria
Published: February 2025

The purpose of this study is to determine the simultaneous and partial influence of education level, accounting understanding and business age on financial reporting based on SAK EMKM on MSMEs. The data population in this study amounted to 78 MSMEs spread across Aceh Besar Regency. The sampling method used is by random sampling so that every individual population in Darul Imarah District, Aceh Besar Regency is represented. The data analysis techniques used in this study are descriptive analysis and multiple linear regression with the help of software statistics for the social science (SPSS) version 25.0. The results of the study show that the level of education, operating period and accounting understanding have a significant effect on financial reporting based on SAK EMKM for MSMEs in Darul Imarah District, Aceh Besar Regency simultaneously or partially.
Peranan Audit Internal dalam Meningkatkan Efektivitas Pengendalian Internal Inventory Suku Cadang di PT. Selamat Lestari Mandiri
Authors: Salsa Maulina  , Sulaeman Sulaeman  , Andri Indrawan
Published: February 2025

This study aims to explain the role of internal audit in enhancing the effectiveness of spare parts inventory internal control at PT. Selamat Lestari Mandiri. The study employs a descriptive qualitative method. Data collection techniques include observation, interviews, and documentation analysis. The research findings indicate that the implementation of internal audit for spare parts inventory has been well-executed, as evidenced by its adherence to the established schedule and procedures. The spare parts inventory internal control system is operating effectively, as demonstrated by its implementation, which largely complies with company procedures. Internal audit plays a crucial role in enhancing the effectiveness of spare parts inventory internal control at PT. Selamat Lestari Mandiri, as seen in its improvement and evaluation efforts regarding the implementation of spare parts inventory internal control, which have resulted in a reduction in spare parts discrepancies.
Analysis Of Credit granting Procedures Guna Bhakti (KGB) and Implamentaation Principle 5C To Minimize Non Performing Loan At Bank BJB
Authors: Mayang Lestari  , Gatot Wahyu Nugroho  , Idang Nurodin
Published: February 2025

Banks have an important role in encouraging the economic growth of a country, because most of the Third Party funds are in Commercial Banks. The process of granting credit and applying the 5C principle must be carried out in accordance with Bank policy to avoid non-performing loans. The type of research used by the author is descriptive qualitative method, the data processed are the results of unstructured interviews and observations which will be analyzed qualitatively and described in descriptive form. The procedure for granting Bhakti Guna Credit is in accordance with the Bank's policy at Bank BJB KCP Sukaraja. However, Bank BJB KCP Sukaraja needs to pay attention again regarding credit application procedures and the 5C principle with the established principles because at the time of checking the collateral is still less thorough and there are several factors and obstacles that must be implemented effectively to minimize non-performing loans.
Analisis Perhitungan Pajak UMKM dengan PP 55 Tahun 2022
Authors: Laily Aulia Najmi , Diarany Sucahyati
Published: February 2025

Taxes play an important role in the life of a country, especially in Indonesia. This tax is used to achieve goals such as development, state interests, and economic regulation in Indonesia. Therefore, as an Indonesian citizen, LG also participated as a Private Taxpayer in making its tax payments. Because LG will report tax payments, researchers assist KKP EDS in filling out SPT OPs, where SPT OP itself has 3 types of E-Forms, including 1770, 1770S, and 1770SS. LG itself is a free worker who will use e-Form 1770. In this e-Form, there is an appendix in the form of PP23/PP55 which is the PPh Final in accordance with PP No. 55 of 2022, which states that the gross income in a year if it reaches Rp500,000,000.00 in a year, therefore researchers explained that LG's income subject to the PPh Final is 0.5% . Therefore, the result of this research is that LG will be subject to the PPh Final starting from September to December because LG's gross income has reached Rp500.000.000 in August and September will be subject to the PPh Final.
Analisis Sistem Pengendalian Internal Kas dan Setara Kas untuk Mencegah Fraud pada Rumah Sakit XYZ
Authors: Puspita Aida Indah , Gideon Setyo Budiwitjaksono
Published: February 2025

This research was carried out to analyze the implementation of the internal control system in preventing fraud by XYZ Hospital using the COSO Framework internal control method by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Using qualitative methods and applying a descriptive approach. In this research, primary and secondary data were used. Primary data was obtained from interviews with resource person Mrs. x as treasurer of XYZ Hospital. Secondary data was obtained from several publications that are related to the research topic. The data obtained was analyzed using the COSO Framework method to obtain research conclusions. Based on the analysis that has been carried out on XYZ Hospital's internal control system to prevent fraud, deficiencies were still found such as delays in depositing cash into the Hospital's bank account. Apart from that, it is feared that the use of operational income money for expenses that occur without going through the hospital's expense account raises the risk of fraud. So the conclusion obtained from this research is that the internal control system for cash and cash equivalents to prevent fraud at XYZ Hospital has been implemented quite well, however there are still things that are lacking and still need to be improved.
Analisis Bibliometrik: Faktor yang Mempengaruhi Penggunaan E-Form Terhadap Pelaporan Surat Pemberitahuan (SPT) Tahunan Berbasis Vosviewer
Authors: Masyaila Laurensa Zuhri  , Wahyu Helmy Dimayanti Sukiswo
Published: February 2025

The aim of the research is to map the development of literature discussing the use of E-Form for reporting annual notification letters (SPT). Apart from that, other authors can also get new keywords that can be developed for further research. The method used is bibliometric analysis with the VOSviewer application. Literature was obtained from Publish or Perish covering the years 2019-2024 and there were 86 articles out of 200 articles that had been sorted according to the criteria. The results obtained from the research are that the use of the e-form system is influenced by the convenience, usefulness and compliance of taxpayers in reporting taxes with notification letters (SPT) via e-SPT. New keywords that have the potential for further research are digitalization, e-system, and tax education.
Pengaruh Financial Distress, Audit Report Lag, dan Audit Tenure terhadap Integritas Laporan Keuangan
Authors: Desy Purnamasari  , Intan Rizkia Chudri  , Nurul Aflah
Published: February 2025

Objective in the study are Financial Distress, Audit Report Lag, and Audit Tenure are influential in a way simultaneous And in a way Partial to Integrity Report Finance In Sector Companies Technology listed on the Indonesian Stock Exchange . Study This is study quantitative . Population in study This a total of 36 samples company sector technology listed on the Indonesian Stock Exchange based on purposive sampling . Data used is secondary data obtained from www.idx.co.id or the company website and other related sites with study This . Technique deep data analysis study This with use analysis multiple linear regression . Based on statistical analysis can concluded that financial distress has an effect positive to integrity report finance . Audit report lag and audit tenure do not influential to integrity report finance .
Pengaruh Literasi Keuangan dan Inklusi Keuangan terhadap Kinerja UMKM di Kota Serang
Authors: Willy Nurhayadi  , Urfanul Aulia  , Rara Ananda Cahyadi
Published: February 2025

This study was conducted to determine the Influence of Financial Literacy and Financial Inclusion on the Performance of MSMEs in Serang City. The type of research is explanatory, with data collection techniques through questionnaires. The sampling technique uses a non-probability sampling technique, the sample is 81 people who are MSME Actors in Serang City. The analysis method used in this study is Quantitative Data Analysis. The results of the descriptive analysis show that Financial Literacy and Financial Inclusion and MSME Performance in Serang City are classified as good where the three variables are in the assessment scale range of 3.97-4.18. The results of the hypothesis test show that Financial Literacy has a positive and significant effect on MSME Performance. Financial Inclusion also has a positive and significant effect on MSME Performance. Financial Literacy and Financial Inclusion have a positive and significant effect on MSME Performance. The conclusion of this study is that Financial Literacy and Financial Inclusion in MSMEs in Serang City show that Financial Literacy and Financial Inclusion have a positive and significant effect on MSME Performance both partially and simultaneously.
Analisis Laporan Keuangan Berdasarkan SAK-ETAP pada PT ABC
Authors: Risti Dinar Larasati  , Muslimin Muslimin
Published: February 2025

The company can improve its performance if the financial statements presented can be in accordance with applicable standards so that the information contained therein can be maximally useful. However, not all companies understand the provisions for presenting financial statements in accordance with applicable accounting standards, for example in the financial statements of PT ABC. Therefore, this research aims to analyze the financial statements presented by PT ABC for a certain period. PT ABC is a company without public accountability, so the presentation of its reports must be adjusted to the Financial Accounting Standards-Entities Without Public Accountability (SAK-ETAP). This research uses a qualitative method with the data used, namely secondary data and with a comparative descriptive analysis technique which aims to compare the financial statements of PT ABC with SAK-ETAP which provides narrative explanatory results. The results of this study are that PT ABC has not been able to fully present financial statements based on SAK-ETAP where there are still types of reports that are not presented but the items in the types of reports presented are in accordance with SAK-ETAP.
Audit Manajemen Atas Fungsi Keuangan pada CV. Cemara Marina Servisindo di Samarinda
Authors: William Budiman  , Imam Nazarudin Latif  , Nurfitriani Nurfitriani
Published: February 2025

This study aims to assess the factors that cause declining financial performance, the existence of multiple positions in the preparation and examination of financial reports. A management audit of the financial function is also carried out so that the company can assess the effectiveness of financial performance management, especially at CV. Cemara Marina Servisindo as a company engaged in retail trade in general equipment is to discuss the assessment in order to take actions to improve financial management in the company. In this study the theory is audit management, scope and objectives of management audit, types of management audit, characteristics of management audit, and basic principles of management audit. The analytical tool used in this study uses a comparative method, namely comparing the existing systems and procedures in the company with theory and conducting follow-up audits to evaluate audit findings and using audit work papers. The data collection techniques are library research and field research. Based on the results of the analysis previously described, it is known that the internal control system over the financial function at CV. Cemara Marina Servisindo runs less in accordance with the criteria, this is evidenced by the list of findings obtained by the researcher and also through the results of the Financial Management Organization Audit Program research recapitulation table which gets a relative value of 48% which is categorized as “Less Effective”.
Pengaruh Penerapan Good Corporate Governance terhadap Kinerja Keuangan BUMN dengan Ukuran Perusahaan sebagai Variabel Kontrol
Authors: Tusianto Dwi Sapto Aji  , Ika Wulandari
Published: February 2025

This study aims to determine the effects of the Board of Directors, Board of Commissioners, Audit Committee, and Company Size on the financial performance of state-owned enterprises (SOEs). The sample was selected using purposive sampling, resulting in 26 companies meeting this study's criteria, with a total of 78 data points. The analysis techniques used were Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Test, Hypothesis Testing, and Correlation Test. The results indicate that the Board of Directors has a significant positive effect on the financial performance of SOEs, as do the Board of Commissioners, Audit Committee, and Company Size. This means that the greater the number of independent variables, the higher the quality of the financial reports produced, which will be accompanied by increased company performance and will create a good network with parties outside the company.
Study Literatur Review: Faktor-Faktor yang Berpengaruh terhadap Audit Delay
Authors: Heri Heri  , Carmel Meiden
Published: February 2025

This study aims to analyze what factors can influence the publication of financial reports or what is often called audit delay. The population in this research is Systematic Literature Review (SLR) articles where researchers studied or reviewed 20 (twenty) articles from 200 (two hundred) journals in the Google Scholar database for the year 2020-2023. The concept of this literature review uses the Auditor's Signature Lag and Preliminary Lag. The method used in this research is the literature review method. The literature review method is used to research, review, identify, and interpret all existing research on unique and interesting phenomenon topic areas, with certain relevant research questions. Based on the research results, it shows that there are factors that influence audit delay. So it can be concluded that the audit delay variable is a dependent variable that can be influenced by certain factors.
Analisis Pengaruh Investasi dan Tenaga Kerja terhadap Pertumbuhan Ekonomi Menurut Provinsi di Indonesia Tahun 2020
Authors: Windy Riqul Aini  , Arista Rahmahita  , Astri Putri Utami  , Zahrani Salsabila  , Intan Nurwahyuni  , Salmah Fitriyani  , Rahma Wahyuni
Published: February 2025

Labor and investment are essential to support the sustainability of Indonesia's economic development. The purpose of this study is to assess the impact of investment and labor on economic growth at the provincial level in Indonesia in 2020. Data from the Central Statistics Agency (BPS) in 2020 was collected from 34 provinces. The findings revealed that investment and labor did not have a significant effect on economic growth; this finding indicates that both do not contribute positively to economic growth. Therefore, greater investment should be focused on businesses that require a lot of labor. It is recommended that Indonesia's economic growth be faster by encouraging everyone to invest and improving the quality of the workforce.
Pengaruh Bisnis Analitik dan Bisnis Intelijen terhadap Optimasi Operasional Sehingga Meningkatkan Kinerja Keuangan Distributor Alat Kesehatan di Indonesia
Authors: Agus Neny
Published: February 2025

The purpose of this study is to prove how business analytics (BA) and business intelligence (BI) implementation affects Indonesian medical equipment distributors' financial performance and operational optimization. Sixty representatives of medical equipment distribution enterprises with transaction values over one billion rupiah participated in an online questioner that was used to collect data. The analysis's findings show that these organizations' financial performance is significantly and favourably impacted by the application of business analytics, operational optimization, and intelligence. Businesses may improve competitiveness, streamline operations, and make better decisions by implementing business analytics and intelligence. Furthermore, the financial performance is greatly enhanced by the operational optimization that comes from the application of BI and BA. The created study model incorporates Information Processing Theory (IPT) and shows how corporate management practices are impacted by the success of BI implementation, which in turn influences organizational process effectiveness. Performance planning and measurement are directly impacted by BA techniques as well. This study has significant ramifications for business professionals that use business analytics and intelligence as strategic instruments to improve their organizations' financial performance, especially in the medical equipment sector. According to the results, businesses who use BI and BA may optimize their processes more successfully, which improves their financial performance. In summary, this study emphasizes how crucial it is to include BI and BA technology into business operations and strategic decision-making.
Akuntansi Hijau dalam Perspektif Literatur Review
Authors: Martinus Sony Erstiawan  , Tony Soebijono  , Sulistiowati Sulistiowati
Published: February 2025

The purpose of this research is to explore and examine the management of green accounting as a form of corporate responsibility and to enhance the entity's reputation. The data used is secondary data derived from various studies written by authors and published in accredited national journals. The population used comprises various green accounting studies in Indonesia. The sampling technique in this study is technology-assisted, using the Publish or Perish application edition 8 with sources from Google Scholar. The research method used in this study is a literature review with samples taken from accredited national journals on the topic of green accounting, covering the publication years from 2005 to 2024. The collected data includes volume, issue number, research objectives, keywords, research methods, population, research samples, and conclusions. The results indicate that there are 70 scientific articles spread across SINTA 2 to 6, showing that green accounting research is increasingly popular in academic studies. The positive impact of implementing green accounting on corporate performance can enhance managerial performance and profitability. Suggestions for further research on green accounting are related to corporate governance, managerial performance, corporate reputation, and the sustainability of green accounting.
Peran Skrining Kadar Trigliserida dalam Upaya Menjaga Kualitas Kesehatan pada Kelompok Usia Dewasa di SMA Santo Yoseph, Cakung
Authors: Ruslim Welly Hartono , Santoso Alexander Halim , Gunaidi Farell Christian , Setiawan Fiona Valencia , Wijaya Bryan Anna , Destra Edwin
Published: February 2025

Hypertriglyceridemia is a condition characterized by triglyceride levels in the blood that exceed normal limits, which can increase the risk of cardiovascular disease and other metabolic disorders. This Community Service initiative aims to enhance understanding and awareness among adults regarding the risks of high triglyceride levels and preventive measures through routine screenings and health education. The method used is the Plan-Do-Check-Act (PDCA) approach, which includes planning, implementation, checking, and action stages. During the planning stage, objectives, educational materials, and facility preparations are established to support the activities. Implementation includes sessions on the risks of high triglycerides, healthy lifestyle practices, and participant triglyceride level screenings. The checking stage evaluates participant understanding and the effectiveness of the activities. The action stage involves refining educational materials based on participant feedback. Improving community understanding of the importance of maintaining triglyceride levels through a balanced diet, regular physical activity, and routine monitoring is essential to support preventive efforts against potential health issues arising from this condition in the future.
Edukasi Pentingnya Skrining Pencegahan Obesitas Dikalangan Tenaga Pengajar KB-TK Atisa Dipamkara
Authors: Susy Olivia Lontoh  , Novendy Novendy  , Enny Irawaty  , Muhammad Dzakwan Dwi Putra  , Muhammad Naufal Razaan
Published: February 2025

Monitoring nutritional status and waist circumference is an important step in detecting potential obesity and preventing cardiometabolic complications. Educational programs about the importance of monitoring nutritional status and waist circumference are crucial for the community, especially among young adults at high risk. The FK UNTAR community service team conducted a screening program for measuring nutritional status and waist circumference. This activity aims to educate and raise awareness about the importance of monitoring nutritional status and waist circumference as an early detection method for obesity prevention. The community service activity related to nutritional status checks and waist circumference measurements was held on October 9, 2024 and attended by 23 instructors from Atisa Dipamkara. The process began with measuring weight, height, and calculating the Body Mass Index (BMI), which is the main indicator in assessing nutritional status. Most participants were an average age of 37.96 years, with the majority falling within the normal or higher nutritional status category. 69.6% of respondents were at risk of abdominal obesity, which increases the risk of metabolic diseases. The average BMI of the participants was 25.47 kg/m², indicating a tendency toward obesity. The follow-up plan for this activity includes education on healthy eating patterns, physical activity, stress management, and regular check-ups every 3-6 months to monitor health.
Peningkatan Keterampilan Digital Mahasiswa Program Pascasarjana Universitas Baturaja dalam Mendukung Pembelajaran Era 4.0
Authors: Yunita Sari  , Dadang Kurnia  , Indah Purnomowati  , Rani Anwar
Published: February 2025

The era of the Industrial Revolution 4.0 demands skilled digital skills, including in the academic environment. Baturaja University Postgraduate Program students face challenges in utilizing digital technology to support more effective and efficient learning. This Community Service activity aims to improve the digital skills of Postgraduate Program students in optimizing learning platforms, managing academic data, and utilizing other supporting technologies. The methods used include interactive training, group discussions, and hands-on simulations. The material includes an introduction to digital technology, strategies for using learning applications, and digital-based information management skills. This activity involved initial and post-training skill evaluations to measure the improvement of participants' competencies. Results show a significant improvement in students' understanding and skills, especially in utilizing learning applications such as Learning Management System (LMS), virtual conference platform, and online collaboration tools. Participants were also able to manage learning materials more effectively and creatively. In conclusion, the improvement of digital skills directly contributes to students' ability to support technology-based learning processes in the 4.0 era. This program demonstrates the importance of strengthening digital competencies to address future academic and professional needs.
Inovasi Penyemaian Pakcoy Menggunakan Karton Telur Bersama Ibu-Ibu di Desa Sinar Bhakti
Authors: Virna Lestia  , Nadia Oktarina  , Enji Anjela  , Nurhalimah Nurhalimah  , Rr Dimas Veronica Priharti
Published: February 2025

The main problem faced by women in Sinar Bhakti Village is the lack of knowledge and skills in pakcoy seedling using efficient and eco-friendly growing media. Egg cartons were chosen as an innovative solution due to their affordability, availability, and ability to retain the moisture needed by the seeds. This community service program aimed to enhance participants' skills in utilizing egg cartons for pakcoy seedling to support sustainable household farming. The methods used included demonstration-based training and hands-on practice, complemented by interactive discussions on local resource management. The results showed that participants were able to understand and effectively apply seedling techniques, with egg cartons proving to accelerate early growth and minimize water usage. In addition to improving individual skills, this activity fostered awareness of the importance of local innovation and waste utilization for family economic development. It contributed to local food security and strengthened the role of women in Sinar Bhakti Village in creatively utilizing available resources.
Kegiatan Bersih-Bersih Makam Umum dalam Rangka Menyambut Haul Bujuk Sorat di Desa Balunganyar
Authors: Achmad Nur Rofiuddin  , Prafita Fardhany Aslam  , Dewi Qurrota Ayun  , Wakid Evendi  , Muhammad Zakki  , Arif Rachman Putra  , Samsul Arifin  , Muchamad Catur Rizky  , Adi Herisasono  , Solchan Ghozali
Published: February 2025

The public grave cleaning activity in Balunganyar Village was carried out to welcome Haul Bujuk Sorat, aiming to improve the cleanliness, comfort and tidiness of the grave area. Through the PAR method, this activity involves various elements of society with a method that includes initial preparation stages, division of tasks, implementation, rest and consumption, closing, as well as reporting and documentation. The results of the activity showed that effective coordination between the committee, community leaders and participants supported the smooth running of all stages. Active community participation reflects strong support for this program, which has a positive impact on the cleanliness and tidiness of graves, as well as strengthening social and religious values ​​in the community. The resulting long-term impacts include increasing a sense of togetherness, awareness of the importance of environmental cleanliness, and preserving local traditions. Evaluation of the activity showed high community enthusiasm, with suggestions that this activity be held regularly for the sake of sustainable benefits for Balunganyar Village.
Inovasi Eco Brick : Plang Nama Desa yang Ramah Lingkungan dan Unik
Authors: Agus Setiawan  , Tiara Listiana  , Lindawati Lindawati  , Yunizir Djakfar  , Rini Efrianti
Published: February 2025

This community service project aims to introduce and implement Eco brick innovation in creating a sustainable and unique village signboard in Persiapan Sinar Bhakti Village, OKU Regency. The issue faced is the underutilization of environmentally friendly recycled materials in creating public infrastructure such as village signboards. Additionally, Persiapan Sinar Bhakti Village does not yet have a village signboard, making this project essential for establishing the village's identity. The objective of this project is to raise awareness among the community about the importance of using eco-friendly materials and recycling plastic waste into useful products, such as a village signboard made from Eco brick. The method used in this project is training and guidance for the local community on how to make Eco bricks, which are then used to create the village signboard with the text "Desa Persiapan Sinar Bhakti." The results of this activity show that the community successfully processed plastic waste into Eco bricks that are suitable for making a village signboard. Additionally, this project increased the community’s awareness about waste management and the importance of using eco-friendly materials in everyday life.
Peran Akreditasi Sekolah dalam Meningkatkan Promosi Sekolah di MI Ciawitali 01
Authors: Nurasiah Jamil  , Siti Qomariyah  , Do’a Fajarwati
Published: February 2025

The aim of this research is to analyze the role of school accreditation in improving school promotion in Mi Ciawitali 01. This research was conducted using a qualitative methodology that collected data through observation, interviews and documentation. The data analysis techniques used include data reduction, data delivery, data verification, and drawing conclusions. The results of this research include the Implementation of Accreditation at Mi Ciawitali 01, the Role of Accreditation in Increasing School Promotion at Mi Ciawitali 01, Inhibiting and Supporting Factors for Implementing Accreditation at Mi Ciawitali 01.
Pengaruh Rasio Likuiditas, Aktivitas, dan Solvabilitas Terhadap Pertumbuhan Laba Perusahaan Batubara di Bei Tahun 2019-2023
Authors: Muhamad Fadli Saronika  , Ratnawaty Marginingsih
Published: February 2025

Profit growth is a ratio that shows how well a business can increase its net profit compared to the previous year. Good profit growth shows that the company's financial condition is in good condition. The higher the profit level of a company, the better the company's performance. This research aims to determine the influence of the Liquidity Ratio, Activity Ratio and Solvency Ratio variables on Profit Growth in Coal Mining Companies Listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The population of this research is coal mining companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample companies were 14 coal mining companies. The analytical tools used to test the hypothesis are the T Test and F Test. The results of the research show that the Liquidity Ratio, Activity Ratio and Solvency Ratio partially have a positive but not significant effect on profit growth, while simultaneously the Liquidity Ratio, Activity Ratio and Solvency Ratio do not. influence on profit growth in coal mining companies for the 2019-2023 period
Analisis Penerapan Akuntansi Keperilakuan dalam Pengukuran Kinerja Pegawai Bagian Keuangan di Koperasi Kredit Sangosay Cabang Maumere
Authors: Oktavia Ririanti Dadi  , Konstantinus Pati Sanga  , Pipiet Niken Aurelia
Published: February 2025

This research aims to determine the application of behavioral accounting in the Maumere branch of the Sangosay credit cooperative regarding 4 important things, namely attitudes, emotions, motivation and perception. To determine the impact of behavioral accounting on employee performance. This research uses a qualitative method with a case study approach. The data collection techniques used were observation, interviews and documentation. The data analysis technique used in this research is using an interactive analysis model. This interactive analysis begins with the stages of data reduction, data presentation, and conclusion/verification. The activities are carried out in an interactive form with the data collection process as a cyclical process. The results of the research show that the Maumere branch of the Sangosay credit cooperative has not fully implemented behavioral accounting with 4 important indicators, namely attitude, emotion, motivation and perception. The results of research on the impact of behavioral accounting highlight that employee absenteeism at the Sangosay credit cooperative is still very high, and indirectly slows down the savings and loan service process and affects team efficiency at the Maumere branch of the Sangosay credit cooperative.
Pengaruh Likuditas, Total Asset Turnover, Thin Capitalization dan Profitabilias Terhadap Agresivitas Pajak pada Perusahaan Sub Sektor Logam dan Sejenisnya
Authors: Sabastian Saka Putra  , Wahyumi Ekawanti
Published: February 2025

The research examines the influence of liquidity, total asset turnover, thin capitalization, and profitability on tax aggressiveness in metal and similar sub-sector companies. The population in this research is metals and similar sub-sector companies listed on the Indonesia Stock Exchange in financial reports for the 2019-2023 period. The sampling technique in this research used a purposive sampling method and a sample of 15 companies was obtained. The analysis technique used is multiple linear regression analysis using SPSS version 26.0 software. The research results show that liquidity and thin capitalization do not have a significant effect on tax aggressiveness, while total asset turnover and profitability have a positive and significant effect on tax aggressiveness.
Pengaruh Pengalaman Investasi, Risk Tolerance, dan Influencer Sosial Media terhadap Keputusan Investasi dengan Literasi Keuangan sebagai Variabel Moderasi
Authors: Jumiyani Jumiyani  , Edi Wibowo  , Ririn Indriastuti
Published: February 2025

The aim of this research is to analyze the effect of investment experience, risk tolerance, and social media influencers on investment decisions with financial literacy as a moderating variable. The population in this study were capital market investors in Surakarta City but the exact number of investors was unknown The sampling technique used was purposive sampling. The results of the analysis state that investment experience has a positive and insignificant effect on generation Z investment decisions in Surakarta City because it has an original sample coefficient value of 0.094 (positive), t-statistic value 1.314 < 1.96 and P-value 0.189 ≥ 0.05, risk tolerance has a positive and insignificant effect on generation Z investment decisions in Surakarta City because it has an original sample coefficient value of 0.014 (positive), t-statistic 0.162 < 1.96 and P-value 0.871 ≥ 0.05, social media influencers have a positive and significant effect on generation Z investment decisions in Surakarta City because they have an original sample coefficient value of 0, 282 (positive), t-statistic 2.468 > 1.96 and P-value 0.014 < 0.05, financial literacy does not moderate the effect of investment experience on investment decisions because it has an original sample coefficient value of -0.071 (negative), t-statistic 1.320 < 1.96 and P-value 0.187 ≥ 0.05, financial literacy moderates the effect of risk tolerance on investment decisions because it has an original sample coefficient value of 0.247 (positive), t-statistic 3.130> 1.96 and P-value 0.002 < 0.05, financial literacy moderates the influence of social media influencers on investment decisions because it has a coefficient value of -0.173 (negative), t-statistic 2.237> 1.96 and P-value 0.026 < 0.05.
Peran Perencanaan Sumber Daya Manusia dalam Mendorong Inovasi di PT Unilever Indonesia Tbk
Authors: Muhammad Iqbal Revilliano Trisandri  , Rayhan Arief  , Haykel Revelyn
Published: February 2025

This research aims to explore the role of human resource (HR) planning in driving innovation at PT Unilever Indonesia Tbk. The research method employs a qualitative approach. The data sources for this study include primary and secondary data. Data was collected through interviews with HR managers and employees, as well as the analysis of internal documents. The researcher utilized coding techniques for data analysis. The results indicate that effective HR planning strategies, including structured training programs and an inclusive organizational culture, contribute to increased employee engagement in the innovation process. Furthermore, the appropriate use of information technology has proven to enhance efficiency and support creativity. Despite challenges in communication and resistance to change, the findings suggest that good HR planning can create an environment conducive to sustainable innovation.
Pengaruh Kualitas Produk dan Harga terhadap Keputusan Pembelian Mie Gacoan di Pancing
Authors: Muamar Rinaldi  , Endang Endang  , Fera Daniaty Nababan  , Fransiska Adelia Br Sinulingga  , Putri Titin Sianturi  , Rafli Ramli  , Samuel Tobing
Published: February 2025

This research aims to analyze customer satisfaction with purchasing decisions at Mie Gacoan Pancing, especially among Economic Education students class of 2021, Medan State University. Using literature review and interview methods, this research evaluates factors such as product quality, price and service that influence customer satisfaction. The findings show that product quality, especially the taste and texture of the noodles, is the main attraction, while the affordable price supports the preferences of students on a limited budget. However, service quality is still a challenge, such as irregular queues and unfriendly staff attitudes. High customer satisfaction contributes to repeat purchase decisions and word-of-mouth recommendations, while dissatisfaction can reduce customer loyalty. This research underlines the importance of improving service and maintaining consistent product quality to improve customer experience and support business sustainability in the culinary sector.