bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Pengetahuan Wajib Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor Masyarakat Di Cikarang Barat
Authors: Suripto Moh Zulkifli  , Adi Suprayoga  , Rinaldi Sri Herlambang
Published: August 2024

Payment of vehicle tax is one of the main sources of local revenue. To improve compliance in paying taxes, sufficient knowledge of vehicle tax information and taxpayer awareness initiatives is required. The purpose of this study was to determine the effect of taxpayer knowledge and taxpayer awareness on compliance with paying motor vehicle taxes. This research was conducted in West Cikarang. The number of samples in this study were 100 respondents with the sampling method using the convenience sampling method. Data was collected using a questionnaire method and processed using SPSS version 25 software. The data analysis technique used in this research was multiple linear regression. Based on the results of the analysis, it can be seen that the knowledge of taxpayers and awareness of taxpayers has an effect on compliance with paying motor vehicle taxes.
Analisis Penerapan Pencatatan Keuangan Dalam Mengembangkan Usaha Pelaku UMKM di Situ Lengkong Panjalu, Kabupaten Ciamis – Jawa Barat
Authors: Ujang Kusnaedi  , Moh. Tahang
Published: August 2024

Tujuan penelitian ini adalah untuk menganalisis penerapan pencatatan keuangan dan laporan akuntansi dalam strategi pengembangan usaha pada pelaku UMKM di Situ Lengkong Panjalu, Kabupaten Ciamis, Jawa Barat. Penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Penelitian ini memerlukan interaksi antara peneliti dengan obyek penelitian yang bersifat interaktif untuk memahami realitas obyek wisata di Situ Lengkong Panjalu, Kabupaten Ciamis provinsi Jawa Barat. Berdasarkan hasil penelitian dapat disimpulkan bahwa selama menjalankan usaha, mayoritas pelaku UMKM di Situ Lengkong Panjalu tidak mengalami pengembangan usahanya dikarenakan minimnya pengetahuan mereka tentang pencatatan keuangan menurut Standar Akuntansi Keuangan (SAK). Pelaku UMKM sudah memahami pencatatan keuangan, walaupun tanpa ada catatan kegiatan usaha secara tertulis dengan rapi. Tetapi, pada kenyataannya pelaku UMKM  sudah biasa menggunakan informasi keuangan tersebut dalam melakukan  perencanaan biaya dan pengambilan keputusan. Pengetahuan, keterampilan, serta pengalaman yang dimiliki pelaku UMKM terkait dengan pencatatan keuangan dapat digunakan sebagai dasar pengambilan keputusan dan pengembangan usaha karena ada potensi yang cukup besar dalam bisnis yang dijalankan pelaku UMKM di Situ Lengkong Panjalu, Kabupaten Ciamis provinsi Jawa Barat.
The Role Of Leadership And Collaboration In Enhancing The Digital Skills Of Young Entrepreneurs In The Era Of The Covid-19 Pandemic
Authors: Fachrurazi Fachrurazi
Published: August 2024

The Covid-19 pandemic has upended global order by hastening digital transformation, forcing many entrepreneurs to undergo significant changes. The purpose of this research is to determine the impact of digital leadership and collaboration on the digital skills of young entrepreneurs in the Covid-19 pandemic era. Non-probability sampling was used in the empirical analysis, which yielded 147 millennial entrepreneurs. The data were analyzed using multiple linear regression analysis techniques after passing the reliability and validity tests. According to the findings, digital collaboration has a significant impact on the skills of young entrepreneurs. Meanwhile, digital leadership has no effect on digital skills.
Satisfaction Of The Islamic Finance Industry With The Performance Of Interns In Higher Education
Authors: Akhmad Baidun  , Akhmad Nur Zaroni  , Fachrurazi Fachrurazi , Rihfenti Ernayani
Published: August 2024

This study aims to estimate the role of tertiary apprenticeship performance in influencing Islamic finance industry satisfaction. By utilizing the results of interviews with 28 Islamic finance practitioners, this study conducted a qualitative analysis. This study found that expectations and disconfirmation factors play an important role in increasing the satisfaction of the Islamic finance industry. Academically, this study implies the expansion of knowledge about industrial satisfaction engineering. Practically, this study implies the importance of link and match between industry and higher education institutions in three ways (uniformity in apprenticeship program assessments, creation of MOUs, and collaboration in curriculum development).
ANALYSIS OF ACADEMIC PERFORMANCE TIME MANAGEMENT AND ACHIECVEMENT
Authors: Harun Samsudin  , Ade Risna Sari  , Muh Akob  , Angga Kurniawan
Published: August 2024

The purpose of this research is to find out whether the time management variable has an influence on student academic achievement. The research data uses primary data derived from questionnaires which are then processed and analyzed and then presented in the form of tables and narratives. The sample used was 97 respondents taken from the second semester student population majoring in Management who already had study results in the form of grades and stated in the study results card. The sampling technique used is non-probability sampling. In this research, tthe analysis technique used is Multiple Linear Regression Analysis. The results of the study stated that time management has a positive influence on academic achievement.
The Effects of Service Quality, Experience, Consumer Satisfaction, and Brand Switching Behavior (Case Study of Karadenta Care)
Authors: M. Rafid  , Andriya Risdwiyanto  , Kraugusteeliana Kraugusteeliana  , Geofakta Razali
Published: August 2024

Research at the Karadenta care clinicit aims to analyze the effect of service quality, consumer experience and variation-seeking behavior on brand switching. Consumer satisfaction is then used as mediation of consumer experience and service quality on brand switching. This study used a purposive sampling technique with a total of 82 respondents who were beauty clinic patients who had changed services from the previous beauty clinic and were currently using beauty treatments for 1 year at the current beauty clinic. Questionnaire data were processed using Partial Least Square (PLS) analysis with testing measurement model (outer) model and inner model with path coefficients. The results of the analysis show that service quality and customer experience have a significant effect on customer satisfaction. The variable of consumer satisfaction has a negative effect on variation seeking behavior and variation seeking behavior has a positive effect on brand switching, but consumer satisfaction has no effect on brand switching. The consumer satisfaction variable does not mediate service quality and consumer experience towards the switching of the Karadenta care brand.
PROMOSI JABATAN TERHADAP KINERJA PEGAWAI PADA BALAI PENGKAJIAN TEKNOLOGI PERTANIAN (BPTP) PROVINSI SULAWESI UTARA
Authors: Diana Wangania  , Riani Senduk
Published: August 2024

Penelitian ini dilaksanakan dengan tujuan untuk meneliti Promosi Jabatan Terhadap Kinerja Pegawai Pada Balai Pengkajian Teknologi Pertanian (BPTP) Provinsi Sulawesi Utara. Pengumpulan data dilakukan dengan membagikan kusioner dan pengolahan data menggunakan analisis regresi linear sederhana dan korelasi.Dari hasil analisis korelasi menunjukkan bahwa nilai pengaruh Promosi Jabatan (X) terhadap Kinerja Pegawai (Y), rxy = 0,699 menyatakan bahwa korelasi antara variabel X (promosi jabatan) dengan variabel Y (kinerja pegawai) dapat diinterpretasikan korelasinya kuat, kontribusi promosi jabatan pada kinerja pegawai, diketahui melalui koefisien diterminan : KP = rxy2 x 100%, yaitu KP = 0,6992 x 100% = 49 %. Hal ini juga tergambar dalam pengujian hipotesis dengan Uji F, diperoleh data F-hitung = 26,783 > F-tabel 4,20 dan dibuktikan signifikan pengaruhnya melalui uji t, diperoleh t-hitung= 5,175 > t-tabel 1,701 maka H1 diterima dan Ho ditolak. Hasil penelitian menunjukkan bahwa terdapat pengaruh antara promosi jabatan terhadap kinerja pegawai pada Balai Pengkajian Teknologi Pertanian (BPTP) Provinsi Sulawesi Utara. Keberartian promosi jabatan terhadap kinerja pegawai saling terkait pengaruh linieritas Ŷ = 33,614 + 0,553 X. Hal ini tergambar dari hasil nilai F-hitung > F-tabel atau F-hitung = 26,783 > F-tabel = 4,20 dengan nilai signifikan 0,05. Sebagaimana juga t-hitung = 5,175 > t-tabel = 1,701. Dengan demikian jika promosi jabatan ditingkatkan, maka kinerja pegawai pada Balai Pengkajian Teknologi Pertanian (BPTP) Provinsi Sulawesi Utara akan lebih meningkat.
Analisis Rasio Likuiditas, Solvabilitas dan Profitabilitas untuk Mengukur Kinerja Keuangan pada PT Pertamina EP Jakarta Selatan Tahun 2019 - 2021
Authors: Gunawan Aji  , Evi Yuswijayanti  , Rakha Mita Artanti  , Kholis Zahrotin  , Zaidan Zulfa A
Published: August 2024

The purpose of this research is to find out the financial performance of PT Pertamina EP South Jakarta as seen from the ratio of liquidity, solvency and profitability in 2019-2021. PT Pertamina EP is the main business sector of oil and gas. As for data collection techniques used documentation techniques. From the research that has been carried out, the results show that the liquidity ratio measured using the Current Ratio has decreased every year, from 2019 which was very good to 2021 which was not good. The solvency ratio is measured using the Debt to asset ratio and the Debt to equity ratio. The results of the Debt to asset ratio for 2019-2021 are said to be not good, while the results of the debt to equity ratio have decreased every year, which is shown in 2019 which is categorized as good, 2020 is quite good, and 2021 is not good. While the profitability ratio is measured using Net Profit Margin, which shows fluctuation results because in 2019 it was very good, but in 2020 it has decreased to be quite good, then in 2021 it has increased with very good criteria.
Pengaruh Pelatihan Kerja dan Disiplin Kerja terhadap Kinerja Karyawan pada PT Metropolitan Kentjana Tbk
Authors: Dwi Lestari Mutia , Siska Elmira , Indra Natal
Published: August 2024

This study aims to determine how much influence work training and work discipline have on employee performance at PT Metropolitan Kentjana Tbk (Pondok Indah Golf Apartment Unit). The research method used is a quantitative method approach with data collection techniques using purposive sampling with a total sample of 50 respondents. Primary data was collected using a questionnaire in Likert scale units. Data processing uses SPSS 25 software for instrument testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that partially, job training has a positive and significant relationship to employee performance. Work discipline also has a positive and significant relationship to employee performance. Then, through training tests simultaneously, both variables, both work and work discipline have a positive and significant relationship to employee performance.
Pengaruh Manajemen Modal Kerja dan Struktur Modal terhadap Profitabilitas Perusahaan yang Terdaftar di BEI
Authors: Anggari Ninditia Juniar , Siska Elmira , Indra Natal
Published: August 2024

Working capital is the amount of current assets used to carry out the company's daily operations, while capital structure refers to the proportion of capital obtained from various sources, such as debt and own capital. Profitability is a measure of financial performance that shows how effectively a company generates profits from its operations. This study aims to analyze the effect of working capital (WCT) and capital structure (DER) on the level of profitability (ROA) of companies. This research method uses a quantitative approach. The data source is in the form of finances for manufacturing companies in the food and beverage sub-sector on the IDX for the 2019-2022 period. The sampling technique was porposive sampling so that 31 companies were netted. Data analysis techniques include descriptive statistical tests, classic assumption tests, multiple linear regression tests, t tests, and f tests. The results of the study show that partially WCT has a positive and significant effect on ROA. partially DER has a positive and significant effect on ROA. Simultaneously, both WCT and DER have a positive and significant effect on ROA. The practical implication of this research is that company management can use the findings of this research to optimize the management of their working capital and capital structure, so as to increase the company's profitability.
PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PADA PT GARUDAFOOD PUTRA PUTRI JAYA TBK. PERIODE 2021
Authors: Alvin Andika Putra  , Siti Sarra  , Ratih Kusumastuti
Published: August 2024

Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas dan solvabilitas terhadap kinerja keuangan pada PT Garudafood Putra Putri Jaya Tbk. selama periode 2021. Diharapkan hasil penelitian ini dapat memberikan pemahaman yang lebih baik tentang faktor-faktor yang perlu diperhatikan dalam mengelola likuiditas dan solvabilitas dalam rangka mencapai kinerja keuangan yang optimal. Penelitian ini menggunakan data kuantitatif yaitu data laporan keuangan yang diambil dari situs resmi Bursa Efek Indonesia (BEI) yaitu www.idx.co.id dan situs-situs lainnya yang berhubungan dengan tema penelitian. Berdasarkan hasil analisis deskriptif, dapat diketahui bahwa rata-rata likuiditas perusahaan dalam kondisi sehat. Berdasarkan hasil analisis regresi, menunjukkan bahwa semakin tinggi tingkat likuiditas dan solvabilitas pada PT Garuda Putra Putri Jaya Tbk, semakin baik kinerja keuangan perusahaan. Hal ini berarti bahwa perusahaan dapat mengoptimalkan kinerja keuangannya dengan meningkatkan tingkat likuiditas dan solvabilitas. Dengan meningkatkan tingkat likuiditas, perusahaan dapat meningkatkan kemampuannya dalam membayar hutang dan mengelola aset dengan lebih efektif. Dengan meningkatkan tingkat solvabilitas, perusahaan dapat meningkatkan kemampuannya dalam mengatasi risiko keuangan dan memperoleh dana untuk membiayai kegiatan usahanya.
Implementasi Kebijakan Pengelolaan Anggaran Pendapatan Dan Belanja Desa (APBDES) Untuk Meningkatkan Pembangunan Dan Kesejahteraan Masyarakat (Studi Kasus di Desa Ngawen Kecamatan Muntilan Kabupaten Magelang)
Authors: Ilyas Febriyan  , Dian Lestari
Published: August 2024

This study aims to analyze the implementation of APBDes policies in improving community development and welfare in Ngawen Village, Muntilan District, Magelang Regency. In implementing the APBDes policy, it is still dominated by the village government. APBDes management policies must apply the principles of Good Governance which include participation, transparency and accountability so that the goals in village development can be achieved and realized. The analysis technique used is descriptive qualitative analysis. Research data obtained through interviews, observation, and documentation. This research was analyzed by case study method. The results of the study show that Ngawen Village has not fully complied with the provisions of laws and regulations in financial management during the implementation of the APBDes. This requires synergy between the district and sub-district governments in terms of assisting and supervising the implementation of village finances.
Pengaruh Citra Merek, Kualitas Produk dan Customer Value terhadap Keputusan Pembelian Sampo Clear
Authors: Citra Mega Suara  , Siti Anah Fadhillah  , Hendri Sucipto  , Akbar NPD Wahana  , Amelia Sholeha
Published: August 2024

This study aims to analyze the influence of brand image, product quality, and customer value on the purchase decision of Clear Shampoo among Muhadi Setiabudi University students. The study population was 520 students, a sample of 84 respondents was selected by a simple random sampling method. Survey instruments in the form of questionnaires are used to collect the necessary data. Multiple regression analysis will be used to evaluate the influence between the independent variable (brand image, product quality, and customer value) and the dependent variable (purchase decision). This research is expected to provide a deeper understanding of the preferences and factors that influence students in choosing Clear Shampoo as their hair care product. The results showed that all variables and questions in the questionnaire have been proven valid and reliable based on those made on the purchase decision of Clear Shampoo products in students. The implications of these findings are expected to provide valuable insights for manufacturers and marketers in improving their marketing strategies, especially in understanding how brand image, product quality, and customer value influence buying behavior in this particular target market.
Analisis Realisasi Anggaran Belanja Dalam Mengukur Kinerja Keuangan Dengan Pendeketan Value For Money Dan Rasio Keuangan Di Kantor Kecamatan Gedeg Periode 2017-2021
Authors: Dara Nadeya Dinanty  , Nur Ainiyah  , Hartono Hartono  , Nurdiana Fitri Isnaini
Published: August 2024

The background of this research is the decrease in spending budget at the Gedeg Mojokerto District Office for the 2017-2021 period. The purpose of this study is to find out how financial performance is measured by value for money and financial ratios. This type of research uses a quantitative descriptive method using secondary data in the form of reports on the realization of the Gedeg District budget. Data collection techniques using observation techniques. The data analysis technique used is the value for money approach and financial ratios. The results of this study before the covid-19 in terms of the first method showed the criteria were quite economical, quite efficient, and very effective. Then during Covid-19 the second method gave results where the financial position at the degree of fiscal decentralization was very good, the regional government's financial dependence was very low, and less effective. Meanwhile, post-covid-19 conditions look uneconomical, quite efficient, and very effective.
Penerapan Sistem Akuntansi Keuangan Desa (SISKEUDES) Dalam Transparansi Dan Akuntabilitas Pengelolaan Dana Desa
Authors: Roslinda Harahap  , Fauzi Arif Lubis  , Rahmat Daim Harahap
Published: August 2024

This study aims to determine the application of the village financial accounting system in the transparency and accountability of village fund management and the constraints in its application in Huristak District, Padang Lawas Regency. The village financial accounting system is an application developed by BPKP in order to improve the quality of village financial governance that is accountable and transparent. This study uses a descriptive qualitative approach. Sources of data obtained from primary data and secondary data collected by researchers by observing and interviewing techniques, and reviewing the literature related to the village financial accounting system in the transparency and accountability of village fund management. The results of this study concluded that the application of the village financial system in the transparency and accountability of managing village funds in the Huristak sub-district cannot be said to be effective and successful in its implementation due to the lack of human resources (HR) in the Huristak sub-district government. However, the application of the siskeudes application can increase transparency and accountability to the public for their financial reports even though they are still assisted by village assistants.
Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan
Authors: Novita Dewi  , Barin Barlian  , Arga Sutrisna
Published: August 2024

This study aims to determine the effect of work discipline and work environment on Employee Performance (Survey on employees of the production of Public Relations.Prosperous). This study uses quantitative methods with a survey approach. The type of data used is primary data and secondary data, with a sample of 64 respondents from employees of the PR. Makmur prosper by using the method of convenience sampling techniques. Data analysis in this study using multiple regression analysis, correlation coefficient and coefficient of determination using SPSS software version 25. The results showed that work discipline and work environment simultaneously significantly affect employee performance. Work discipline partially insignificant effect on employee performance. The work environment partially has a significant effect on employee performance.
Pengaruh Proses Rekrutmen, Seleksi, Dan Gaji Terhadap Kinerja Karyawan Pada Bank Rakyat Indonesia Syariah Cabang Palembang
Authors: Olini Gusma Yanti  , Hilda Hilda  , Zuul Fitriani Umari
Published: August 2024

The background of this study aims to determine the effect of the recruitment process (x1),  selection (x2) and salary (x3) on the performance of employee (y) at BRI Syariah Bank Palembang branch. To find out how much influence the independent variables (recruitment process, selection, and salary) have on the dependent variable (employee performance) multiple linear regression analysis is used. Respondents in this study were employees of Bank BRI Syariah, Palembang branch. Sampling using saturated sampling technique as many as 40 respondents. The data collection method used in this research is distributing questionnaires to employees online using a link. The analytical tool in this study used SPSS version 21.0. Using research instrument test data analysis method, classical assumption test, multiple linear regression analysis and coefficient of determination (R2) test. Based on the results of the recruitment variable t test the value of  t count > t table (2,793 > 2.02809) is obtained and a significance value of 0,008 < 0,05 means Ho is rejected and Ha is accepted.On the selection variable, the value of tcount > t table (2,237 > 2.02809)
Is obtained and a significance value of 0,032 < 0,05 means that Ho is rejected and Ha is accepted, and the results of the salary variable t test obtained tcount > t table (3,728 > 2.02809) and a significance value of 0,001 < 0,05 means that Ho is rejected and Ha is accepted. Based on the value of the the f test results, the value of f count > f table is (13,099 > 2,87) with a sig value (0,000 < 0,05 ). Thus the hypothesis is accepted, this means that there is a positive and significant effect simultaneously between the variables of recruitment, selection and salary on the performance of employees at the Palembang branch of BRI Syaraih bank.
Analisis Kepatuhan Wajib Pajak Kendaraan Bermotor Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Pada Kantor Samsat Maumere
Authors: Yefrianus Fernando  , Henrikus Herdi  , Konstatinus Pati Sanga
Published: August 2024

This research aimed to determine and analyze Vehicle Tax revenue in increasing the local tax revenue at the One-stop Administration Services Office Maumere and to analyze the factors causing the realization of Vehicle Tax not to reach the target. This research approach was descriptive using qualitative data types. This research data were in the form ofprimary data and secondary data. The data analysis technique used was in the form of qualitative descriptive analysis techniques. The research findings showed that the real growth of motorized vehicles seemed to be increasing but the Vehicle Tax had never reached the target. The efforts taken by the local government in increasing the Vehicle Tax included creating tax support facilities in the form of building outlets in urban and rural areas, conducting direct field outreach, promoting tax payment policies, and offering One-stop Administration Services mobile to all of Sikka Regency's regions.
Faktor-Faktor Yang Mempengaruhi Keputusan Pembelian Secara Online Dalam Perspektif Ekonomi Islam
Authors: Siti Lamilatul Rofiah  , A. Tarmizi  , Mohammad Orinaldi
Published: August 2024

The rapid growth of information technology has created new business opportunities. The business opportunity in question is the existence of a trading system using internet media. The use of the internet for business transaction activities is known as electronic commerce (e-commerce). There are several factors that influence consumer considerations in making purchasing decisions online, one of these factors is price, product quality, and convenience. The purpose of this study was to find out whether there is a significant effect of price, product quality, and convenience on online purchasing decisions for students of the Faculty of Economics and Islamic Business, State Islamic University of Sultan Thaha Saifuddin Jambi. As well as to find out how Islamic economics reviews online purchasing decisions for students of the Islamic Faculty of Economics and Business at the State Islamic University of Sultan Thaha Saifuddin Jambi. The method used in this research is a quantitative method. The research sample consisted of 85 students using a sampling technique, namely purposive sampling. The results of this study indicate that there is one variable that has a positive and significant effect on online purchasing decisions, namely convenience, while the other 2 variables, namely price and product quality, have no significant effect on online purchasing decisions. Simultaneously, there is a significant influence between price, product quality, and convenience on online purchasing decisions. the R Square value is 0.768 or 76.8%, which means that the influence of the independent variables on the dependent variable has an effect of 76.8% and the remaining 23.2% is influenced by other variables outside this study. The Islamic economic view regarding online purchasing decisions is permissible as long as there are no elements of usury, fraud, tyranny, or the goods are defective.
Manajemen Layanan Perpustakaan di MAN 2 Banyuwangi
Authors: Retista Tammamy  , Hanumatul Hasuna Soraya  , Lucky Salama  , Febiana Ainul Ilmi  , Rofiq Hidayat
Published: August 2024

The aim of this research is to find out how special management services are implemented in libraries carried out by an organization called library ambassador at Madrasah Aliyah Negeri 2 Banyuwangi. Can the planning and organization of special library services increase reading interest among Madrasah Aliyah 2 Banyuwangi students? Therefore, researchers will conduct interviews with library staff, members of library ambassadors, and students of Madrasah Aliyah Negeri 2 Banyuwangi to obtain results and data about library services. The implementation method used is a qualitative descriptive method with data collection through observation, interviews and documentation. The results that will be obtained in this research are that the implementation of special management services at the Madrasah Aliyah Negeri 2 Banyuwangi library through planning, organizing, implementing and controlling can be carried out so that it can fulfill the aim of increasing the students' talents and interests.
Pengaruh Partisipasi Anggaran Dan Asimetri Informasi Terhadap Senjangan Anggaran Pada Satuan Kerja Perangkat Daerah (SKPD) Provinsi Sumatera Barat
Authors: Gerry Hamdani Putra  , Adrianto Gidion Gulo
Published: August 2024

This research aims to determine: 1. To determine the effect of budget participation on the budget gap in the Regional Work Units (SKPD) of West Sumatra Province; 2. To determine the effect of information asymmetry on the budget gap in the Regional Work Units (SKPD) of West Sumatra Province; The method used in this research is a quantitative method with a descriptive approach. The sample in this study was 72 respondents with a sampling technique using purposive sampling. The data analysis technique used is multiple linear regression analysis using SPSS 26. Data analysis techniques start from validity testing, reliability testing, normality testing, heteroscedasticity testing, multicollinearity testing, multiple linear regression analysis, and hypothesis testing. This research shows the results: 1) Budget participation has a positive and significant effect on the budget gap with a calculated t-value greater than the t-table (2.480>1.667) with a significant value smaller than the alpha value (0.016<0.05); 2) Information asymmetry has a positive and significant effect on the budget gap with a calculated t-value greater than the t-table (2.567<1.667) with a significant value smaller than the alpha value (0.012<0.05).
Analisis Penerapan Sistem Informasi Akuntansi di Kantor Walikota Pematang Siantar
Authors: Harudini Nizar Situmorang  , Arnida Wahyuni Lubis
Published: August 2024

The aim of this research is to study and understand how the Accounting Information System (AIS) is implemented at the Pematang Siantar City Hall. This research is included in the type of descriptive research using a qualitative approach. Researchers obtained research results, namely that the application of the accounting information system in the Pematang Siantar City Hall environment, including the use of the Regional Financial Management Information System (SIMDA), has been implemented but there are still several obstacles or constraints in the implementation process. The obstacles that researchers found were Human Resources (HR) which were still considered less reliable in operating the SIMDA Finance application, not yet integrated into all online Village Work Units (SKPD) and the absence of an Order (SK) from the Mayor of Pematang Siantar regarding the formation of a SIMDA financial management group. . From the research results, it can be concluded that the implementation of SIA in the form of a regional financial management information system (FIMS) is already underway, but there are several obstacles or limitations that need to be overcome so that it can be realized or implemented. Implementation of Financial SIMDA can run optimally and according to plan. Factors that support the implementation of SIMDA are communication, attitudes/predispositions, and bureaucratic structure. The slowing factor is human resources. The quality of information produced by SIMDA sponsors is understandable, relevant, reliable and comparable.
Pengaruh Good Corporate Governance, Profitabilitas, Leverage dan Fixed Asset Intensity terhadap Tax Avoidance
Authors: Desi Mardania  , Dirvi Surya Abbas  , Mohamad Zulman Hakim
Published: August 2024

The purpose of this study is to determine the effect of Good Corporate Governance, Profitability, Leverage, and Fixed Asset Intensity on Tax Avoidance in manufacturing companies. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used was purposive sampling. Based on the established criteria 47 companies were obtained. The ana;iytical method used is [ane; data regression  analysis using Eviews 12. The results show that Institutional Ownership and Leverage had no effect on Tax Avoidance, Audit Committee, Profitability, Fixed Asset Intensity, and Fixed Asset Intensity with Tax Avoidance.
Studi Literatur: Pengaruh Whistleblowing Dan Bystander Effect Terhadap Fraud
Authors: Linda Novia Sari  , Tri Ratnawati
Published: August 2024

This study aims to confirm the effect of whistleblowing and bystander effect on fraud. Type of The type of research used by the author is a literature study. Data collection techniques This research data collection technique uses archival data collection techniques in the form of research results and research articles published .Data analysis method used by used by researchers is a descriptive qualitative approach through literature review. literature (literature review). The results of this study indicate that the effect of whistleblowing and bystander effect have a positive effect on fraud.
Analisis Laporan Keuangan PT Bank Panin Dubai Syariah TBK (PNBS)
Authors: Angeline Angeline  , Angelica Lee  , Caroline Caroline  , Fransiska Fransiska  , Viony Viony
Published: August 2024

This report examines the development of the Islamic banking industry in Indonesia, with a focus on PT. Bank Panin Dubai Syariah Tbk (PNBS). Since its establishment in 2009, PNBS has experienced rapid growth and played a significant role in the Islamic banking sector. The research aims to understand how PNBS channels funds through various financing instruments such as mudharabah, musyarakah, ijarah, and murabahah, as well as determine the percentage contribution of each instrument to the total financing. Additionally, this study classifies the instruments based on Maqashid Sharia, distinguishing between pseudo-Islamic, sharia-compliant, and sharia-based. The results show that PNBS adheres to Sharia principles in its financing activities. Furthermore, mudharabah and musyarakah financing instruments make a significant contribution to the total financing, while ijarah and murabahah financing also play essential roles. The classification of instruments indicates that PNBS leans more towards sharia-compliant and sharia-based rather than pseudo-Islamic. This research provides a deep understanding of Islamic bank financing strategies and their alignment with Sharia principles, assisting banks in planning more effective strategies and promoting transparency and public trust in the Islamic banking industry.
Pengaruh Audit Internal Dalam Kasus Penyalahgunaan Laporan Keuangan Pada PT Tiga Pilar Sejahtera
Authors: Fiqri Najmuddien  , Nurfadilah Nurfadilah  , Irda Agustin Kustiwi
Published: August 2024

This study aims to analyze the effect of internal audit on the prevention and detection of misuse of financial statements. The variable object of this study is PT Tiga Pilar Sejahtera. Misuse of financial statements can harm stakeholders and damage the integrity of the company. Therefore, the role of internal audit is considered important in ensuring the reliability and validity of financial information presented by the company. This research contributes to an understanding of the important role of internal audit in securing the integrity of a company's financial statements and provides recommendations for similar companies to strengthen their internal control systems. The practical implication of this study is the importance of companies to pay special attention to the internal audit function to reduce the risk of misuse of financial statements that can harm the company and its stakeholders. This article is a quantitative descriptive using secondary data.
Analisis Standar Operasional Prosedur (SOP) Tata Cara Pelaporan Pajak Atas Penghasilan Karyawan Pada PT Socfindo Aek Pamienke
Authors: Sry Kurnia  , Nurlaila Harahap
Published: August 2024

PT. Socfindo Aek Pamieke is a company operating in the rubber plantation sector in Aek Natas District, North Labuhan Batu Regency. PT. Socfindo Benefits. Aek Natas deducts Income Tax Article 21 every month for employees. The purpose of this research is to analyze the implementation of income tax reporting Article 21 regarding PT employee salaries. Socfindo Benefits. Aek Pamieke. The analytical method used in this research is the description method, namely discussing problems by collecting, decompiling, calculating, comparing and explaining a situation so that conclusions can be drawn which include calculating and reporting Article 21 permanent employees at PT. Socfindo Benefits. Aek Pamienke. Based on the research results, it was found that there were errors in reporting not originating from the reporting party, but errors originating from the website or place of reporting, this was due to the website's delay in accessing Article 21 Tax Income reporting at PT. Socfindo Perk. Aek Pamienke.
Pengaruh Sistem Pembayaran Digital QRIS Terhadap Penjualan Pada Unit Usaha Kopma Store 1 Koperasi Mahasiswa “Almamater”Universitas Negeri Makassar
Authors: A.Alwansyah  , Chalid Imran Musa  , Muhammad Ilham Wardana Haeruddin  , Siti Hasbiah  , Nurul Fadillah
Published: August 2024

This study aims to determine the effect of implementing the QRIS digital payment system on sales in the kopma store 1 business unit of the Alma Mater Student Cooperative of Makassar State University. The respondents in this study were as many as 100 consumers of Kopma Store 1 Makassar State University who made transactions using digital QRIS. This type of research uses a type of quantitative research with purposive sampling techniques as sampling techniques using certain considerations in accordance with the desired criteria to be able to determine the number of samples to be studied. In the sense that the sample taken is consumers who use the QRIS digital payment system. The data collection used are questionnaires, observations and documentation. The analysis method in this study uses instrument tests (validity tests, reliability tests), classical assumption tests (normality tests, heteroscadacity tests, linearity tests), hypothesis tests (determination coefficient tests, and t tests. The results of this study show that the QRIS digital payment system has a positive and significant effect on sales at the Kopma Store 1 Business Union of the Student Cooperative "Alamamater" Makassar State University. It is known that the value of t-count 33.238>t-table 2.302 with a significant value of 0.00<0.05 which means that H1 is accepted and H0 is rejected in other words the variable QRIS digital payment system has a positive and significant effect on sales.
Perlindungan Hukum Pemakaian Alat Perlindungan Diri Apron Untuk Pasien Pada Pemeriksaan Radiologis Panoramik
Authors: Linda Ermiza
Published: August 2024

The patient is a consumer whose rights must be legally protected, especially when it comes to the patient's health while undergoing examination and treatment at the hospital. In some cases the patient is examined by X-ray examination to diagnose a disease, one of which is a panoramic X-ray examination. Panoramic examination is a supporting examination used in dentistry in the form of X-rays. This oral and dental examination aims to see further and clearly describe the teeth and the surrounding soft tissue. Considering the losses caused by radiation exposure, there are many efforts made by the hospital to reduce and minimize exposure to radiation received. One of them is a policy in the use of Personal Protective Equipment in accordance with SOPS made by the government or the company itself. The radiation protection equipment according to PERKA BAPETEN No. 8 of 2011 paragraph 3 letter b, namely: Apron, Gonad Shield, Thyroid Shield, Pb Gloves, Pb Glasses, Pb Glass. This study uses a normative juridical approach regarding the legal protection of patients in the use of apron personal protective equipment during X-rays panoramic examinations with the main data source being secondary data supported by primary data. Primary data was obtained directly through the results of a questionnaire based on the results of a questionnaire checklist of 30 patients who came for treatment at the Oral Surgery Polyclinic at BENDAN Hospital in Pekalongan in the period December 2022 and had brought the results of panoramic examinations from various radiology laboratories whether they wore personal protective equipment before the examination or not.. From the results of the questionnaire on 30 patients who came to the mouth, it was obtained that most of the patients did not wear aprons. Legal protection for patients that underlies the use of apron personal protective equipment for radiological examinations as stipulated in Article 2 of Law no. 36 of 2009, namely Health Development is carried out on the basis of humanity, balance, benefits, protection, respect for rights and obligations, justice, gender and non-discrimination and religious norms.
TANGGUNG JAWAB PUSKESMAS TERHADAP PEMANTAUAN PASIEN ISOLASI MANDIRI DALAM PENCEGAHAN DAN PENGENDALIAN PENYEBARAN COVID-19
Authors: Monika Fatma Aulianita  , Anggraeni Endah Kusumaningrum
Published: August 2024

Early handling of COVID-19 disease was more focused on hospitals, but with the continuous increase in cases and the number of referral hospitals for COVID-19, it continued to increase, even to the point where an emergency hospital was established, so that the responsibility of the Puskesmas was needed as the spearhead of existing health services. in Indonesia. The existence of several obstacles in the responsibilities of the Puskesmas in helping to handle the spread of COVID-19 requires the attention and sincerity of all parties to make improvements so that the Puskesmas can implement health policies to achieve health development goals in their working areas, especially during this pandemic. The formulation of the problems in this study are (1) What is the responsibility of the Community Health Center for Monitoring Self-Isolation Patients in Preventing and Controlling the Spread of Covid-19? (2) What are the obstacles and solutions for the responsibility of the Community Health Center for Monitoring Self-Isolation Patients in Preventing and Controlling the Spread of Covid-19? The research method used in this research is empirical juridical. Data comes from primary data and secondary data. Data were collected by interviews and literature study, data were analyzed using qualitative analysis. The results of this study (1) Puskesmas have responsibility for monitoring self-isolation patients in preventing and controlling the spread of Covid-19 to ensure the health of the community around their area (2) There are obstacles to the responsibility of puskesmas towards monitoring patients in self-isolation in preventing and controlling the spread of Covid-19 19.
Pengaruh Keterampilan Mengajar Guru Dan Minat Belajar Terhadap Prestasi Belajar Siswa Di KelaS XI TBSM SMK HKBP Pematang Siantar Tahun Ajaran 2022/2023
Authors: Afni Cory Sitanggang  , Sepriandison Saragih  , Restua Hutahaean
Published: August 2024

This study aims to determine whether there is an Influence of Teacher Teaching Skills and Learning Interests on Student Learning Achievement in Civic Education Subjects in Class XI TBSM SMK HKBP Pematang Siantar Academic Year 2022/2023. The population and sample in this study were class XI as many as 53 people. To obtain data on teachers' teaching skills and interest in learning, researchers used questionnaires as a data collection tool consisting of four options assessed through availability and reliability tests. the two variables above were first tested for chi squared and it turned out that both variables were normal. then the hypothesis is tested by calculating the linear regression equation, namely Y on X1, Y on X2 linear with Y and Y on X1 and X2 linear with Y. The coefficients of influence obtained are as follows: Based on the significance test of the effect (t test) by rejecting H0 and accept H1, then it is obtained: The effect of Teacher Teaching Skills and Learning Interest together on student learning achievement.
Pengaruh Media Visual dan Motivasi Belajar Terhadap Prestasi Belajar Siswa Pada Mata Pelajaran Pendidikan Kewarganegaraan Kelas XI PMIA SMA Negeri 3 Pematang Siantar
Authors: Milani Permatasari Siahaan  , Sepriandison Saragih  , Melvin Simanjuntak
Published: August 2024

This research aims to find out whether or not The Influence Of Visual Media And Student Learning Motivation On Student Achievement. To obtain data on task-giving skills and how to learn, researchers use questionnaires as data collection tools and the ones used are closed questionnaires arranged in a structured The quality of research instruments for questionnaires is assessed through vadilitas and rehabilitation tests. This research do the class XI SMA Negeri 3  Pematang Siantar. using a match test or chi quadratic test and it turns out that the two variables are normally distribution.  The hypothesis testing by calculating the linear regression equation i.e. Y over X1 is  = 81,93 + 0.09X1 means that between the linear variableS X1 with Y and Y over X2 is  = 90.15 + 0.09X2 This means that between the variables X2 linear with Y and Y above X1 and X2 is  = 1,2 + 0.61X1 + 0.68X2 means that between variables X1 and X 2 linear with Y.
Manajemen Konflik (Strategi Meningkatan Prestasi Belajar Siswa Studi Kasus : Madrasah Tsanawiyah Negeri 2 Jember)
Authors: Mu’afifah  , Enggi Ainun Nabilla  , Rahmita Indah Romadhoni  , Moch. Febry Aryo Hidayat  , Mu'alimin
Published: August 2024

Konflik dalam dunia pendidikan dipandang sebagai salah satu titik lemah dalam pengelolaan lembaga pendidikan. Perspektif ini muncul karena pimpinan lembaga melihat konflik sebagai sesuatu yang negatif dan kontraproduktif. Konflik dalam organisasi berbanding lurus dengan perkembangan organisasi, termasuk salah satunya adalah lembaga pendidikan. Konflik sebenarnya sesuatu yang alamiah, yang dalam batas waktu tertentu dapat bernilai positif terhadap perkembangan sekolah, tetapi harus dikelola dengan baik dan hati-hati.Peningkatan  prestasi belajar, faktor pendukung dan penghambat serta solusi dari kendala yang dihadapi. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan metode observasi dan wawancara. MTsN 2 Jember sebagai salah satu sekolah yang banyak diminati memiliki beberapa strategi untuk meningkatkan prestasi belajar siswa, yaitu dengan membangun kemitraan dengan siswa dalam belajar; menciptakan lingkungan belajar yang kondusif; dan mengevaluasi proses belajar mengajar. Hambatan tersebut dapat muncul dari guru itu sendiri, siswa, lingkungan rumah, atau faktor institusional. Solusi untuk mengatasi hambatan adalah memaksimalkan program, yang membutuhkan bimbingan dari keluarga dan kesadaran tingkat tinggi akan hak dan tanggung jawab siswa.
Analisa Pengaruh Kemampuan Dan Motivasi Kerja Terhadap Kinerja Guru Madrasah Di Kabupaten Maros
Authors: Muhammad Hatta  , Ismail Ismail  , Agriani Pongkessu
Published: August 2024

Penelitian ini bertujuan untuk mengetahui pengaruh kemampuan dan motivasi kerja terhadap kinerja guru madrasah. Penelitian ini menggunakan jenis penelitian kuantitatif, yang menekankan pada pengujian teori melalui pengukuran variabel penelitian dengan angka dan memerlukan analisis data dengan prosedur statistik. Penelitian ini dilakukan melalui kuesioner yang di bagikan kepada guru Madrasah di Kabupaten Maros yang diklasifikasikan didasarkan pada jenis kelamin, usia dan pendidikan terakhir. Pengaruh langsung kemampuan (X1) dan motivasi kerja (Y1)  terhadap kinerja guru (Y2), untuk mengetahui nilai dari pengaruh langsung kemampuan terhadap kinerja guru dapat dilihat dari nilai koefisien yaitu sebesar 0,135 dan  bernilai positif. Adapun tingkat probabilitas signifikansinya (P-Value) = 0,023 < 0,050. Dengan demikian kemampuan motivasi kerja berpengaruh signifikan terhadap kinerja guru Madrasah di Kabupaten Maros.
Kesadaran Hukum Masyarakat Dalam Pelaksanaan Protokol Kesehatan Covid-19
Authors: Muhamad Arfiyanto
Published: August 2024

Legal awareness is a condition where there are no conflicts of life in society. The community is in a state of balance, harmony and harmony in carrying out legal awareness. Many people lack legal awareness, for example in carrying out the Covid-19 health protocol when Large-Scale Social Restrictions (PSBB) are being carried out, there are still many people carrying out activities in public places that cause crowds not to keep their distance from each other, not wearing masks, and not always washing. hands lead to an increase in the number of Covid-19 cases. The aim is to find out the legal awareness of the community in implementing the Covid-19 protocol. This study uses a sociological juridical approach, which emphasizes research that aims to obtain legal knowledge empirically by going directly to the object. The results of this study, namely the lack of public legal awareness in the application of Large-Scale Social Restrictions (PSBB) triggers the ineffectiveness of government efforts to reduce the spread of Covid-19 in Indonesia.