bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Thin Capitalization, Assets Mix, dan Komisaris Independen terhadap Penghindaran Pajak
Authors: Ing Wulan Maruti  , Luh Nadi
Published: October 2024

This purpose of this research is to analyse the influence thin capitalization, assets mix, and independent commissioner against tax avoidance. This population in this study are consumer goods sector companies being listed in Indonesian Stock Exchange during period 2016 – 2021 with total 30 observation used as sample consisting of 5 companies with research period of 6 years selected by purposive sampling method. The data used on this study are secondary data based on IDX and company official website. The method used in this study are mixing documentation and literature study. The methodology used in this research is the multiple regressions by dated panel regression. The result of this study show that simultaneously thin capitalization, assets mix, and independent commissioner are influence tax avoidance. The other result of this study show that partially thin capitalization, assets mix, and commissioner independent are influence tax avoidance.
Kinerja Dinas Penanaman Modal Dan PTSP Prov. Sumut Ditinjau Dari Peraturan Menteri Dalam Negeri (Permendagri) Nomor 25 Tahun 2021
Authors: Riska Syahputri Nasution  , Azhari Akmal Tarigan
Published: October 2024

Ministerial Regulations are regulations set by the minister depending on how the regulations will be used to carry out certain government affairs. DPMPTSP has the task of assisting regional heads in carrying out government affairs in the field of investment and one-stop integrated services, in accordance with Chapter III Article 4 of the Minister of Home Affairs Regulation (Permendagri) Number 25 of 2021. This research aims to examine the implementation of employee performance in the Provincial DPMPTSP North Sumatra is in accordance with Minister of Home Affairs Regulation Number 25 of 2021 which focuses on Chapter III Article 4. Data collection is carried out using the observation method. The findings of this study emphasize the importance of performance quality.
Identifikasi dan Eksplorasi Potensi Pengendalian Invasi Lobster Air Tawar Red Claw di Kota Dumai Untuk Usaha Mikro, Kecil dan Menengah
Authors: Freddy Hasiholan Sidauruk  , Christ Windreis  , Benny Syofyan  , Roni Saputra  , Rika Sari H. S  , Romi Romi
Published: October 2024

This study is part of a relay activity to explore local economic potentials, the discussion of which is focused on identifying and exploring the potential of a resource object selected based on the availability of the resource object and the minimal use of the resource from a business perspective by the local community. The resource object that will be discussed in this case is local fisheries resources in Dumai City, especially fisheries resources from the red claw crayfish commodity or also known as red claw crayfish (Cherax quadricarinatus) which is found in many natural environments in several waterways and river in Dumai City. Exploration of economic use by local communities in this study is also directed as an effort to control the spread of red claw freshwater lobsters which are feared to cause damage to native freshwater biota in Dumai City.
 
Keyword : Dumai City, UMKM, Red Claw Crayfish
Analisis Akuntabilitas dalam Pengelolaan Keuangan Lembang Sereale
Authors: Lipa Banne  , Dina Ramba  , Yohanis Lotong Ta’dung
Published: October 2024

This study aims to determine accountability in the financial management of Lembang sereale. This type of research uses qualitative research where the author observes, interviews, records, and analyzes the object of research, data obtained through interviews and documents obtained in connection with the problem studied.  The results of this study show that Lembang's financial accountability is good as seen from the Minister of Home Affairs regulation no. 20 of 2018 starting from the process of planning, implementation, administration, reporting and accountability has been implemented properly.
Pengaruh Kompensasi Manajemen Dan Corporate Governance Terhadap Manajemen Pajak
Authors: Dina Fransiska  , Dirvi Surya Abbas  , Indra Gunawan Siregar
Published: October 2024

The purpose of this study is to determine the effect of Management Compensation, and Corporate Governance on Manufacturing companies, the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). The population of this study includes Manufacturing companies, the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been applied, 11 companies are obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that Management Compensation has no effect on Tax Management, the Board of Commissioners has no effect on Tax Management, Independent Commissioner has no effect on Tax Management and the Audit Committee has no effect on Tax Management. Management Compensation and Corporate Governance together have an effect on Tax Management.
Pengaruh Perilaku Konsumen, Word Of Mouth, dan Labelisasi Halal Berdasarkan Konsep Syariah Terhadap Keputusan Penggunaan Jasa Grab-Food di Kota Jambi
Authors: Hani Yustina  , Titin Agustin Nengsih  , Syahril Ahmad
Published: October 2024

This study aimed to determine the effect of consumer behavior, word of mouth, and halal labeling on the decision to use Grab Food services. The population in this study are consumers who use Grab Food services. The sample in this study were 96 consumers who were obtained through the sampling technique with the Lemeshow method. The data collection method uses a questionnaire which is distributed to all consumers and the data is processed using multiple linear regression analysis. The results of multiple linear analysis show that consumer behavior, word of mouth, and halal labeling have a positive and significant effect on the decision to use grab food services. This research is expected to increase knowledge regarding consumer behavior, word of mouth, and halal labels in using Grab Food services and maintain good relations with consumers by maintaining the quality of products and services that can be used to make usage decisions.
Analisis Efikasi Diri Dan Pengembangan Usaha Pada Mahasiswa Fakultas Ekonomi Dan Bisnis Islam UIN Jambi
Authors: Nora Rahmayani  , Efni Anita  , Ahmad Syukron Prasaja
Published: October 2024

Until now, there are still many who are afraid to start a business, including online business, so a real manifestation of a successful businessman has high self-efficacy/ability in starting a business. Apart from having the ability, a businessman must also be able to understand marketing planning and strategy. well in developing a business so that the business succeeds as expected, therefore the purpose of this research is to find out: 1) How is the self-efficacy of entrepreneurs in online business for FEBI students, 2) What is the strategy for developing entrepreneurship in online business for FEBI students, 3) What are the obstacles faced in developing entrepreneurs in the online business of FEBI students. This type of research is qualitative with a descriptive approach, and the methods used in data collection are observation, interviews and documentation. The subjects in this study were students who had been running their online business for more than 3 years. The number of subjects in this study were 10 people. The results of this study note that FEBI students have high self-efficacy in online business or entrepreneurship, students are confident in their abilities and have expectations for their abilities in doing business online, in building confidence students obtain from several sources, namely personal experience, other people's experiences, verbal persuasion and emotional state. In the student business development strategy it is still not running well and efficiently, and there are obstacles to student businesses such as suppliers, competitors, capital and customers.
Penerapan Program Keluarga Harapan Dan Dilematika Bagi Pengentasan Kemiskinan Dikelurahan Teluk Nilau
Authors: Salasiah Salasiah  , Suhar AM  , Lidya Anggraeni
Published: October 2024

This research is entitled Application of the Family Hope Program and Dilemmas for Poverty Alleviation in Teluk Nilau Village. The research method used by researchers is a qualitative approach. The results of this study were: (1) the mechanism for implementing the PKH program in Teluk Nilau subdistrict was carried out in several stages, namely, regional selection and selection of PKH participants, initial meeting and validation of prospective PKH participants, verification of eligibility, data updating and initial disbursement of funds. PKH in Teluk Nilau Village is aimed at improving the health quality of children under five, pregnant women and the elderly. For the education level of elementary, middle and high school children, the distribution of PKH funds is carried out once a month in 4 stages, namely in January, April, September and December through banks (BNI, BRI and Bank Mandiri). (2) The PKH program in Teluk Nilau sub-district plays an important role in increasing community economic poverty alleviation or KPM PKH including: First, reducing the poverty rate, from the data on the number of PKH beneficiaries from the data the number of recipients is 251 down to 224 in 2021. Second, in the field of education with the PKH program assistance is able to provide an increase in the level of education. Third, in the health sector, the existence of PKH program assistance is able to play a role in increasing poverty alleviation towards improving the level of public health. (3) Regarding the obstacles that were often faced before, it was often the case that recipient cards for the Family Hope program were blocked, but for now this obstacle has almost never happened. Again, this is because the PKH beneficiaries themselves collect the assistance at the post office or bank that has been determined. So for the constraints of the family program, hope has more or less been able to top it.
Analisis Kepuasan Kerja Pada Karyawan PT.Digivla Indonesia
Authors: Grace Natali  , Chirstian Wiradendi Wolor  , Marsofiyati Marsofiyati
Published: October 2024

The psychological and emotional state that a person feels in relation to their job is called job satisfaction. It indicates how satisfied, happy, and content a person is with their work environment. Positive feelings about the job itself, the work environment, relationships with coworkers, pay, promotions, recognition, and other elements of the job can be part of job satisfaction.
   The method used in this research is descriptive qualitative research method which requires identifying and analyzing the problems found. Data collection techniques through observation, interviews and documentation. The purpose of this study was to analyze and determine employee job satisfaction that occurs at PT Digivla Indonesia.
     The results of pre-research data on 20 employees show that 30% of employees are not satisfied with their jobs and 50% are satisfied with their jobs at PT.Digivla Indonesia. The results of the interview show that job satisfaction affects employee performance, this is supported by the Company's efforts to increase job satisfaction and a supportive environment is one of the factors in employee job satisfaction.
Analisis Kebijakan Moneter dan Pengaruhnya Terhadap Perekonomian Indonesia Periode 2021-2022
Authors: Karim Karim  , Novita Rahmasari  , Kasem Kasem  , Rasidah Novita Sari
Published: October 2024

Indonesia's economic growth continues to increase and reaches inflation levels. As has happened in the last 2 years, there has been a quite drastic increase in inflation from 2021 of 1.56% and 2022 of 4.21%. This resulted in a decrease in rising inflation. Inflation is the impact of increasing or decreasing economic growth in a country. With increasing economic growth from trade activities or increased buying and selling along with increasing supply of businesses or producers, it can result in an increase in more buyers or consumers to shop, resulting in an increase in the prices of some good products or services market goods. One way to anticipate increasing inflation policies is that the government must control interest rates. Policies in this case must be made by the monetary authority in Indonesia, Bank Indonesia.
Analisis Tarif Sewa Gedung Gor Flobamora Terhadap Pendapatan Asli Daerah Provinsi Nusa Tenggara Timur
Authors: Alexander Yos Patris Anggul  , Nikson Tameno  , Aldarine Molidya
Published: October 2024

Regional government assets are one of the pillars of revenue generation for the Regional Government. In managing regional assets, regional governments must consider various aspects ranging from needs planning, procurement, administration, utilization, maintenance and security to supervision so that regional assets are able to provide optimal contributions to the regional government concerned. Regional assets are a resource and a potential that is absolutely necessary in the administration of Regional Government, because if assets are managed well they can provide benefits to the Regional Government and the community as a source of income as well as supporting the role and function of the Regional Government as a provider of regional services to the community.
Strategi Pengambangan Objek Wisata Terpadu Kabupaten Timor Tengah Selatan
Authors: Selvianus Imanuel Kause  , Apriana H.J. Fanggidae  , Novi Theresia Kiak
Published: October 2024

This research aims to find out strategies for developing integrated tourist attractions in South Central Timor Regency so that they can increase tourist attraction and also find out what components are needed in developing tourist attractions in South Central Timor Regency using SWOT analysis. This research use desciptive qualitative approach. The data collection techniques used were interviews, observation and documentation. The results of the research determine the policies that should be prioritized by the government in efforts to develop integrated tourist attractions in South Central Timor district. This research shows that there is a need to increase human resources in developing tourist attractions, improving infrastructure, supporting infrastructure, then the main focus in this research based on the concept of integrated tourism is the Tour Package program that has been launched which would be very good if it received more attention.
Inovasi Pengembangan Produk Herbal Clitoria Ternatea Sebagai Optimalisasi Pemanfaatan Potensi Lokal
Authors: Runik Puji Rahayu  , Rani Nur Fitrianti  , Devi Lestari Pramita Putri  , Rohmaniyah Rohmaniyah  , Nurul Alfian
Published: October 2024

This service activity aims to add innovation to Clitoria Ternatea herbal products in the ASMANTOGA PKK group, Ceguk village, Pamekasan district. These wild plants are very often found in the environment around people's lives, one of which is currently very popular is the telang flower which we know by the Latin name Clitoria Ternatea. This activity provides product innovation made from butterfly pea flowers. The methods used are demonstration methods, socialization methods, and training methods. The result of this activity is education regarding innovation in the development of Clitoria Ternatea herbal products as an optimization of the utilization of local potential in Ceguk village, Pamekasan district. Apart from that, participants were able to understand the training methods for developing Clitoria Ternatea herbal products as processed drinks for the community in Ceguk village, Pamekasan district through PKK women.
Pendidikan Ekonomi Dan Pengaruhnya Pada Perilaku Konsumtif Siswa Dalam Belanja Ritel Online
Authors: Dilan Arya Saputra
Published: October 2024

Economic education is a branch of education that focuses on the study of the economy from its understanding to its influence on life. The economics education study program prepares students to become economics teachers in the future. Meanwhile, educational economics is a science that studies how humans and society choose to use money or not to utilize scarce productive resources to produce various types of training and development of knowledge, skills, thinking power, character and so on. Automatically, economic education influences every human behavior, including students' consumptive nature or desire to shop. Technological advances that provide easy access to online shopping make a person's consumptive nature increasingly high
Pengaruh Analisis Fundamental Dan Analisis Teknikal Terhadap Keputusan Pembelian Saham PT. Industri Jamu Dan Farmasi Sido Muncul Tbk (SIDO)
Authors: Randy Aulia Firdaus  , Yanda Bara Kusuma
Published: October 2024

This study aims to analyze the influence of fundamental analysis and technical analysis on stock purchase decisions of PT Industri Jamu dan Farmasi Sido Muncul Tbk (SIDO). Fundamental analysis and technical analysis are two approaches that are often used by investors in making stock investment decisions. This study uses a quantitative method with multiple linear regression analysis techniques. Data were obtained through questionnaires distributed to 100 SIDO stock investors. The results showed that fundamental analysis and technical analysis partially have a significant effect on SIDO stock purchase decisions. Simultaneously, both types of analysis also have a significant effect. Fundamental analysis has the most dominant influence on SIDO stock purchase decisions compared to technical analysis. Investors are advised to consider both types of analysis in making stock investment decisions in order to make the right decisions.
Pengaruh Fundamental Dan Teknikal Analisis Terhadap Pemilihan Emiten Investasi Saham Pada PT. Harum Energy Tbk (HRUM)
Authors: Gian Alfreda Wirawan  , Yanda Bara Kusuma
Published: October 2024

The growth of the capital market in Indonesia is currently of great interest to the public. Being an investor in the capital market provides benefits, but each investment instrument certainly has its own risks. This research aims to provide information to potential investors at PT Harum Energy (HRUM) using fundamental analysis and technical analysis with data obtained through online websites that provide information regarding company financial reports and candle chart patterns or price history of a company. Provide views to determine which issuer to choose. Fundamental analysis by looking at the value of Earning per Share (EPS), Price Earning Ration (PER), Debt Equity Ration (DER). Then technical analysis using the theory of Patern Chart Patterns, golden crosses, Relative Strength Index (RSI). The results of this research provide results that can later be considered when choosing PT Harum Energy shares as an investment option.
Analisis Koreksi Fiskal Atas Laporan Keuangan Komersial Untuk Menghitung PPH Badan Terutang Pada PT Yoezhadassah
Authors: Novia Cynthia Maradesa  , Giovani Novilia Kategu
Published: October 2024

To find out whether the fiscal correction made by PT Yoezhadassah is in accordance with the applicable tax law and to find out the effect of fiscal corrections made on commercial financial statements on Corporate Income Tax payable at PT Yoezhadassah. The type of research used is qualitative using the exploration method, which is to describe a situation about to get saturated answers regarding fiscal corrections on commercial reports and the preparation of fiscal financial statements and the calculation of Corporate Income Tax at PT Yoezhadassah. Data obtained by researchers through in-depth interviews as well as documentation and observation studies. The results showed that the fiscal correction of the 2021 financial statements of PT Yoezhadassah was carried out through a negative fiscal correction of income of IDR 38,226,905,190 and expenses of IDR 39,661,451,100 on the company's income statement so that the company, which initially according to the commercial income statement, suffered a pre-tax loss of IDR 1,343,629,518 on the fiscal financial statements, resulted in a pre-tax profit of IDR 103,198,00. Corporation income tax payable by PT Yoezhadassah in 2021 is calculated based on profit from non-final income, namely income from transportation minus costs related to transportation. Corporate income tax payable in 2021 of PT Yoezhadassah after fiscal correction is IDR 21,287,761. PT Yoezhadassah in making fiscal corrections to income and expenses is in accordance with applicable tax laws. Based on the results of existing research, the advice that can be given to PT. Yoezhadassah is that as a taxpayer who earns income subject to final and non-final tax, it is advisable to make separate financial statements for final and non-final income so that the tax calculation can be done correctly. PT Yoezhadassah continues to pay attention to the recognition of costs and revenues that are final and non-final.
Pengaruh Komisaris Independen, Intensitas Modal, dan Kompensasi Eksekutif Terhadap Agresivitas Pajak
Authors: Muhamad Noval Aditia  , Dirvi Surya Abbas  , Samino Hendrianto
Published: October 2024

The purpose of this study is to determine the effect of independent commissioners, capital intensity, and executive compensation on tax aggressiveness in moderating institutional ownership in property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period.This study uses a quantitative approach. The population in this study is 80 property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The criteria that have been set are obtained from 8 samples of Property and Real Estate companies. The type of data used in this research is secondary data. The method used in this research is panel data regression analysis.The results of this study indicate that the Independent Commissioner has a positive effect on Tax Aggressiveness. Capital Intensity has a negative effect on Tax Aggressiveness. Executive Compensation has no effect on Tax Aggressiveness. Ownership of the Memorandum of Institutional Relations on Tax Aggressiveness has a negative effect. Ownership of the Institutional Relationship between Capital Intensity and Tax Aggressiveness has a positive effect. Institutional Ownership cannot moderate the relationship between Executive Compensation and Tax Aggressiveness.
Dinamika Inflasi Di Indonesia Terhadap Daya Beli Masyarakat Pada Tinjauan Ekonomi Makro
Authors: Anas Wahid Maulana  , Isnan Sayid Maulana
Published: October 2024

Analysis of the influence of inflation dynamics in Indonesia on people's purchasing power is an important focus in macroeconomic studies. This research aims to explore the impact of inflation on people's purchasing power in the Indonesian macroeconomic context. The research method used is qualitative, involving observation and interviews by researchers. The research stages are data reduction to shorten, focus and reduce less important things and process the data in such a way that the final conclusion is implemented. From the results of observations and interviews, it can be concluded that the macroeconomic review of inflation in Indonesia illustrates the complex relationship between this phenomenon and people's purchasing power. High inflation can put significant pressure on consumers' ability to purchase goods and services, while moderate inflation with the right policies can provide opportunities for balanced economic growth.
Peran Keputusan Bendahara Badan Perencanaan Pembangunan Daerah (Bappeda) Terhadap Dana Lembur Di Kantor Walikota Medan
Authors: Ummi Rahayu Saragih  , Nurlaila Nurlaila
Published: October 2024

The purpose of this research is to determine the role of the Bappeda treasurer's decisions regarding overtime funds. This research uses qualitative methods with process analysis and inductive thinking related to the dynamics of the relationship between the symptoms studied, while still using scientific thinking. By using descriptive methods. The treasurer has the task of carrying out some of the secretary's duties within the scope of financial administration management. The role of the Treasurer or finance sub-division is very much needed in disbursing overtime funds. And these overtime funds are issued by fulfilling several conditions that have been written down.
Pengaruh Dividend Payout Ratio, Debt To Equity Ratio, Net Profit Margin, Firm Size, Dan Current Ratio Terhadap Price Earning Ratio
Authors: Sutari Sri Rejeki
Published: October 2024

One  of  the   fundamental  analysis  that  usually  used  by  investors  and security analize to value the stock price is by price earning ratio(PER) approach. This research have as a purpose to examine influence factors DPR, DER, NPM, Firm Size, CR to PER. This study aims to examine the factors Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), Firm Size, and Current Ratio (CR) of Price Earning Ratio (PER) on Manufacture companies listed in Indonesia Stock Exchange for 2010 - 2012. This  study  used  the  entire  population  of Manufacture  companies  listed  in Indonesia Stock Exchange (BEI) in 2010 until 2012, a total of 396 companies. The samples  using  48  companies  on  manufacturing  companies sector. Type of data is secondary data from each manufacturing companies listed on the Indonesia  Stock  Exchange  for three  years  in 2010, 2011, 2012.  The samples are taken by purposive sampling. Data analysis use multiple regression analysis, method  which  initial  by classical  test  for  normality,  multicollinearity test, heteroskedastisitas test and autocorrelation test. Hypothesis test is using the F tes, t test, and koefisien determinasi R2. In  the  classical  assumption  test  results  showed  that  there  were  no  deviations classical assumption, this shows that the available data has been qualified to use multiple linier  regression  model.  From  this  reseach  the  following  conclusion  :  the  DPR variable is positif and not effect on PER, variabel DER has negative and not effect on PER, NPM variable has negative and not effect on PER, Size  variable  has positive  and effect  on  PER,  and CR variable  has positif and  not effect on  PER.  Regression  equation  obtained  is PER =-4.196+0.074 DPR-0.596 DER-0.166 NPM + 0.961 Firm Size+0.245 CR. Coefficient  of determination  (adjusted  R2)  is 10 %  which  means 10 %  of  PER  is influenced  by  the independent  variables,  whereas  the  remaining  balance  of  90%  is  explained  by  other variable not prensented in the study.
Pengembangan Model Pelatihan Tenaga Kerja Sektor Informal di Dinas Tenaga Kerja Transmigrasi dan Kependudukan Kabupaten Aceh Tenggara
Authors: Tri Rasid Desky  , Fitra Jaya
Published: October 2024

This study aims to describe how the stages of implementation stream training informal sector workers in labor offices transmigration province of East Java in the expansion work, analyze the obstacles encountered in the planning of the training program, as well as modeling appropriate training in accordance with conditions on the ground and input from various parties, this research use descriptive qualitative research methods, techniques determination of informants using purposive sampling, these techniques have been because the researcher wants to focus on parties who know the conditions on the ground. Results from this study is the first training conducted regularly and the classical, the purpose of training has reached short-term goals in training but in the long term they need more motivation for the trainees, second, obstacle training during implementation consists of matter and the overcrowded curriculum tend to be the same as the previous training, time constraints, participation is not optimal, overall, limited time, resources and costs in the post-training evaluation and monitoring, the third development training model has not been implemented in this training.
Peran Kerja Sama Perbankan Dengan Koperasi Unit Desa (KUD) Karya Baru Desa Teluk Tigo Kecamatan Cermin Nan Gedang Kabupaten Sarolangun
Authors: Nur Azila Fitria  , Habriyanto Habriyanto  , Agus Riandi
Published: October 2024

This research aims to determine the role of banking cooperation with cooperatives and the obstacles to the role of banking cooperation with the Karya Baru village unit cooperative (KUD), Teluk Tigo Village, Cermin Nan Gedang District, Sarolangun Regency. This thesis uses qualitative research methods, the data sources used are primary and secondary data sources with data collection techniques and instruments through observation, interviews and documentation. The research results show that this cooperative collects funds from its members in the form of mandatory savings, principal savings and voluntary savings. However, in carrying out cooperative activities, the cooperative management has not yet collaborated between the bank and the cooperative. The role of banking in this case is simply a place to store money for the administrators of the Karya Baru Village Unit Cooperative (KUD) in Teluk Tigo Village. There are no mutual benefits provided by either the cooperative or the banking sector, so members continue to withdraw money/borrow money through the cooperative in cash. One of the factors supporting the achievement of the goals of a program is its implementation. If the implementation of a program is good and on target, then the program can also have an impact on society. However, in this case the obstacle faced by the cooperative management is the lack of understanding of the management so that the cooperative being run is not very optimal so that the community does not have confidence in its management.
Analisis Preferensi Mahasiswa Terhadap Penggunaan BNI Mobile Banking
Authors: Kharina Lidia Priskalina Oil  , Novi Theresia Kiak  , Fransina W. Ballo
Published: October 2024

This research aims to determine the preferences of Development economics students at Widya Mandira Catholic University towards using BNI mobile banking and to determine the preference factors for using mobile banking for Development economics students at Widya Mandira Catholic University. The data used in this research are primary and secondary data, which were then analyzed using qualitative descriptive analysis methods. The data collection techniques used in this research used interview, observation and documentation techniques. The results of this research show that the preference or interest of Development Economics students at Widya Mandira Catholic University, Kupang City in using Mobile banking is still small or minimal, especially in UKT payments. Most students are more interested in making payments via BNI Bank directly rather than using Mobile banking. There are several factors that cause preference in using Mobile banking for Development Economics students at Widya Mandira Catholic University, namely internal factors such as lifestyle needs, culture/habits and beliefs. Meanwhile, external factors such as service availability, environment/situation, and security.
Pengaruh Brand Trust, Word of Mouth dan Sales Promotion terhadap Keputusan Pembelian Air Mineral Pristine di Kota Semarang
Authors: Vinka Alifah Ardiati  , Imam Nuryanto
Published: October 2024

This research aims to determine the influence of brand trust, word of mouth and sales promotion on purchasing decisions of Pristine mineral water in Semarang City. This research uses quantitative methods. The population of this research is the people of Semarang City who have purchased Pristine mineral water with a sample of 136 respondents. The sampling technique uses a purposive sampling method. Collection and research techniques were carried out through questionnaires and processed using SPSS 24. The results of this research show that brand trust has a positive and significant effect on purchasing decisions, word of mouth has a positive and significant effect on purchasing decisions, and sales promotion has a positive and significant effect on purchasing decisions.
Pengaruh Sektor Pariwisata Terhadap Pendapatan Asli Daerah (PAD) Di Kabupaten Alor Provinsi Nusa Tenggara Timur
Authors: Conbaiamore Beri  , Nikson Tameno  , Aldarine Molidya
Published: October 2024

This study aims to analyze: 1) the effect of the number of tourists on local original income in Alor Regency, 2) the influence of tourist attractions on local original income in Alor Regency, 3) the effect of hotel occupancy rate on local original income in Alor Regency, 4) The effect of the number of tourists, tourist attractions and hotel occupancy rates in Alor Regency. The type of research used in this study is quantitative descriptive research. Data types and sources use a quantitative approach with secondary data in the form of time series data with an observation period of 2011-2021. The results showed that: hypothesis First, a positive and significant influence between the number of tourists on local original income in Alor Regency as shown by a coefficient value of -894960.9, Because the calculated t value is -0.332076 < t table 1.943 with a significant value of 0.7511 > α = 0.05, then reject Ho and accept Ha. This means that if the number of tourists increases by one percent, it affects the original income of the Alor Regency area by 0.332076.Second, tourist attractions have a significant and positive effect on the original income of the region in Alor Regency, which is shown by the value of the coefficient of 4.59E + 08. The value of this coefficient is significant because the calculated value of 0.607077 < ttable 1.943 and significant 0.5660 >α = 0.05 then reject H0 and accept Ha. This means that if the tourist attraction increases by one percent, the original income of the Alorakan Regency area increases by 0.607077. Third, the hotel occupancy rate does not significantly affect the local original income, which is indicated by the coefficient value of 6.44E+09. The value of this coefficient is not significant because the calculated value, 0.624792 > ttable of 1.943 with a significant value of 0.5551 >αα = 0.05 then reject H0 and accept Ha. This means that there is no influence between hotel occupancy rates on the original income of Alor Regency. Fourth, the number of tourists, tourist attractions and hotel occupancy rates simultaneously have a positive and significant effect on the original income of the Alor Regency area, which is indicated by the value of Fcalculate 53.71137 > Ftable 3.326 and a significant value of 0.038976<α = 0.05, then reject H0 and accept Ha. This means that the number of tourists, attractions and hotel occupancy rates can affect the variance in local original income by 54% and the rest is explained by other variables.
Pengaruh Penyaluran Kredit Perbankan Terhadap Pertumbuhan Ekonomi di Nusa Tenggara Timur Tahun 2013 – 2022
Authors: Ridho Christiadi Simbolo  , Amanda Putri  , Elfira Erlikasna Br Tarigan  , Safira Kencana Putri  , Aldivo Anugraha  , Nurlela Nurlela  , Disya Ayu Rivtryana
Published: October 2024

Banking plays a crucial role in society. Banks, as direct partners of the community, serve as the main drivers of the economy. The significance of the banking sector in shaping development directions, fostering economic growth, and enhancing societal welfare has been acknowledged by various societal elements. This study aims to examine the regression outcomes of variables such as working capital loans, investment loans, and consumer loans on economic upliftment in the region of East Nusa Tenggara Province. Multiple linear regression analysis, t-tests, and F-tests are employed as statistical methods to discern the relationships between several independent variables and the dependent variable in this research. Secondary data spanning a decade are collected from the Central Bureau of Statistics of East Nusa Tenggara Province. The findings reveal that economic growth in East Nusa Tenggara Province is positively and significantly influenced by investment loans and consumer loans, while working capital loans exhibit a negative and insignificant impact.
Analisis Pengaruh Belanja Modal Dan Tenaga Kerja Terhadap Pertumbuhan Ekonomi Di Indonesia Periode 2015-2022
Authors: Rhima Kusuma  , Rivana Maharani  , Septi Nur Sari  , Muhammad Kurniawan
Published: October 2024

This research aims to analyze the workforce, both male and female workers, showing an insignificant negative impact on economic growth in Indonesia, which shows a reduction in poverty with an increase in poverty of 1%. The relationship between capital expenditure, labor force, and economic growth is analyzed, with the labor force variable showing an insignificant effect on economic growth. The R2 value of 0.524712 indicates that capital expenditure and labor force can explain 52% of the variance in economic growth in Indonesia. Autocorrelation testing using the Durbin Watson test is used to detect correlation between variables over time. Excess labor in certain sectors is seen as an opportunity, not a problem, because it contributes to increasing output and supports other sectors.
Analisis Efektivitas Realisasi Anggaran Pendapatan Belanja Daerah Kota Medan Tahun 2021-2023
Authors: Rinaldi Rinaldi  , Alawi Parkindungan Hasibuan  , Putri Kemala Dewi Lubis  , Jelita Simanungkalit
Published: October 2024

Medan city is one of the largest cities in Indonesia. The increasing need for infrastructure amidst the increasing population in the city of Medan is a challenge that must be resolved. This research was conducted to evaluate the effectiveness of the Medan City Revenue and Expenditure Budget considering that the budget allocation for improving infrastructure that has been carried out by the Medan City Government is the government's priority. The research method used in this research is a descriptive analysis method with a qualitative approach. The results of the research found that effectiveness in managing the APBD is still less effective. In this case, the effectiveness of budget management still needs to be improved so that fund allocation can be optimized and create more inclusive and sustainable development.
Pengaruh Kebijakan Moneter terhadap Inflasi di Indonesia
Authors: Elisa Fitri Salsabila  , Renanda Nurfatya  , Siti Julaikah
Published: October 2024

This study aims to describe the influence of money in circulation and the BI Rate on inflation in Indonesia from January 2021 to June 2023. This research is a literature study that departs from quantitative methods using secondary data obtained at the Central Statistics Agency (BPS). This research uses a multiple linear regression approach using SPSS data processing tools. The results of the F test show that simultaneously, the variable money in circulation and the BI rate have a significant effect on inflation in Indonesia. Partially, both also have a significant influence on inflation. The findings of this research underline the importance of continuing to create various policies to overcome the inflation problem in Indonesia.
The Principles and Practices of Akad Ijarah: A Research Application in Islamic Banking
Authors: Eka Darwanti  , Suci Diah Sririzki  , Rahmandani Nor Ramadhan  , Zaitun Qamariah
Published: October 2024

This article investigates the principles and practices of Akad Ijarah and its application in Islamic banking. Using a literature review method, this article explores the fundamental concept of Akad Ijarah and analyzes its implementation in the context of Islamic banking. The research aims to provide a deep understanding of the structure, mechanisms, and benefits of Akad Ijarah for Islamic financial institutions. The analysis results present a comprehensive overview of how Akad Ijarah is implemented in the practices of Islamic banking, as well as the challenges and opportunities it faces. These findings have significant implications for the development of Islamic banking products and services that adhere to Shariah principles. In conclusion, this research highlights the importance of a solid understanding of Akad Ijarah in ensuring the compliance of Islamic banking with Shariah principles.
Mengalisis Faktor-Faktor yang Mempengaruhi Ekonomi di Era Digital: Sebuah Studi Kasus di Kota Medan (2018-2023)
Authors: Lusia Oktaviani Br Tamba  , Egi Ateta Barus  , Maria Dwi Sianipar  , Nadratul Aini Lubis  , Viona lutfia Alfiaturahmah  , Yogi Marselinus Turnip  , Nina Novira
Published: October 2024

The digital era has brought significant changes in human life, including in the economic field. The development of digital technology has influenced the way humans do business, transact and interact. The aim of this research is to determine the factors that influence economic growth in the digital era in the city of Medan in 2018-2023. The analysis techniques in this research are descriptive statistical analysis and multiple linear regression analysis. Based on the results of the discussion, it can be concluded that wholesale and retail trade, car and motorbike repairs greatly influence the movement of economic growth in Medan in the digital era, the policies implemented by the government are very important to maximize the positive impact of the digital economy on economic growth. Furthermore, the digital economy has the potential to encourage economic growth through increasing productivity, facilitating economic activities, and transforming business transactions from manual to automatic processes.
Analisis Kelayakan Usaha Tambak Ikan Nila di Desa Prasung Kecamatan Buduran Kabupaten Sidoarjo
Authors: Ryan Mustaqim Kusumah  , Parikesit Penangsang
Published: October 2024

This tilapia pond business is a business carried out by residents who have empty land / ponds. Tilapia is quite fast in its development from seed to harvest within 4 months. This study aims to analyze several factors ranging from total costs, revenue, income and business feasibility of tilapia fish ponds in Prasung Village, Buduran District, Sidoarjo Regency. There are 3 analytical tools in business feasibility namely R/C ratio, B/C ratio and ROI. This study requires 6 informants of tilapia fish farming business actors. This type of research uses descriptive research. In the research results of 6 tilapia fish pond farmers there is an average total cost of Rp 44,430,833, for an average income of Rp 93,975,000 / occasional harvest, while the average income of Rp 49,544,167 / occasional harvest. Business feasibility analysis tool using R / C whose average of 2.12 means R / C> 1, B / C whose average of 1.12 means B / C> 1, ROI whose average of 86% means ROI> 0%. So the conclusion is that the tilapia pond business is feasible to run.
Analisis Kelayakan Usahatani Selada Hidroponik Di Desa Kelorarum Kecamatan Tikung Kabupaten Lamongan
Authors: Habibur Rohman  , I Made Suparta
Published: October 2024

This research explains the feasibility level of hydroponic lettuce farming in Kelorarum Village, Tikung District, Lamongan Regency. This business is engaged in the production of hydroponic lettuce. This research used a descriptive analysis method which used 6 informants from hydroponic lettuce farming owners as research subjects. Data collected through interviews aims to analyze fixed costs, total costs, variable costs, demand and profits.The feasibility of the business carried out is by using R/C Ratio (Revenue Cost Ratio), B/C Ratio (Benefit Cost Ratio), BEP (Break Even Point) calculations in order to find out whether the business is feasible or not. The results of this research can provide education for business actors regarding the continuation of hydroponic lettuce farming in Kelorarum Village, Tikung District, Lamongan Regency.
Analisis Perbedaan Perilaku Konsumsi Belanja Online Berdasarkan Gender pada Mahasiswa FEBI UIN Banten
Authors: Bunga Ahista Rania  , Hasan Bulqiah  , Fatah Ghani Azkia  , Wahyu Hidayat  , Hadi Peristiwo  , Fitri Fitri
Published: October 2024

This research is not only to fulfill the author's final task, but also to find out if there are differences in online shopping consumption behavior between male and female students. The subjects in this study were active students of the Faculty of Economics and Islamic Business of UIN Sultan Maulana Hassanudin Banten semester 2-6 which was 26 people consisting of 11 men and 15 women. The data were collected through a licert scale questionnaire (1-5) and analyzed through the SPSS using the T-test Independes Test. The results of this study show that p = 0.916 (> 0.05) states that there is no significant difference in the consumption behavior of online shopping for male and female students at the Faculty of Economics and Islamic Business at UIN SMH Banten
Pelaksanaan Prosedur Pengujian Asersi LPPDK Pada Audit Dana Kampanye Tahun 2024 Oleh KAP LMR
Authors: Mohamad Aziz  , Diah Hari Suryaningrum
Published: October 2024

This research aims to determine the implementation of campaign finance audit procedures and evaluate their conformity with applicable quality standards.  The case study was conducted at the Public Accounting Firm (KAP) Luthfi Muhammad & Partners. The data source was obtained from interviews with partners, the head of the audit implementation team, and members of the campaign fund auditors of KAP Luthfi Muhammad & Partners.  The research results showed that KAP Luthfi Muhammad & Partners did not make direct visits to the clients concerned when collecting the required reports and supporting evidence because it was done via the SIKADEKA website. At the stage of auditing campaign funds, KAP Luthfi Muhammad & Partners has referred to KPU regulations and applicable audit standards. Namely PKPU No. 18 in 2023.
Pengaruh Crowe’s Fraud Pentagon Theory sebagai Uji Identifikasi terhadap Fraudulent Financial Statement
Authors: Aldi Rozani  , Prita Andini
Published: October 2024

The purpose of this research is to find the influence of financial target variables, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture on fraudulent financial statements. The sample in this study includes 45 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period (2019-2023). The sampling technique used the purpose sampling method and obtained 225 sample data from 45 companies. The statistical analysis used in this research is logistic regression analysis using the Statistical Product and Service Solution (SPSS) Program Version 22. The results of this research show that financial targets have a negative and significant effect on fraudulent financial statements, ineffective monitoring has an insignificant effect on fraudulent financial statements. statement, change in auditor has no significant effect on fraudulent financial statements, change in director has no significant effect on fraudulent financial statements, frequent number of CEO picture has a negative and significant effect on fraudulent financial statements.
Pengaruh Kebijakan Dividen Terhadap Kinerja Keuangan pada PT. Gudang Garam TB
Authors: Sitti Maryam  , Abdullah Abdullah  , Ihsan Guntur
Published: October 2024

Multinational companies in Indonesia, such as PT Gudang Garam Tbk, with complex financial statements, are interesting subjects for study. The company's capital ownership has increased annually, but this growth has not been accompanied by an increase in profits. The analysis is based on the financial statements of PT Gudang Garam Tbk for the period 2018-2022, using simple regression analysis. In this analysis, the dividend payout ratio, Return On Investment, and Return On Equity are considered as independent variables (x), while financial performance is the dependent variable (y). The study results show an increase in the dividend policy, but a decrease in ROI and ROE. Furthermore, the statistical analysis reveals that the dividend policy has a positive effect on financial performance, while ROI and ROE have a negative impact on financial performance. The findings indicate that the low profit growth is not due to high or low capital, but is instead caused by the return on investment (ROI) and return on capital (ROE) in the form of profit sharing. Hence, it is the return process that leads to declining or low profits.