bluuebunny/crossref_metadata_2025 huggingface dataset:
Actual areas of improvement of regulatory and organizational support for the training of specialists with higher legal education at institutions of higher education of the system of the Ministry of Internal Affairs of Ukraine
Authors: Buhaichuk K. L.
Published: December 2022

The regulatory and organizational principles of reforming legal education at the current stage of the state’s development have been studied. The final content of the Concept of the Development of Legal Education, approved by the Committee of the Verkhovna Rada of Ukraine on Education, Science and Innovation, and the new editions of the standards of higher education in specialty 081 “Law” have been analyzed. Conceptual directions for the development of higher legal education have been formulated, taking into account the interests of the Ministry of Internal Affairs of Ukraine, and arguments have been also given regarding the preservation of relevant specialists training at higher education institutions of the Ministry of Internal Affairs of Ukraine.

It was emphasized that the Concept of reforming higher education, which was approved on April 14, 2021, requires further improvement and, accordingly, a new edition, because it contradicts the provisions of the legislation on higher education and does not take into account the interests of higher education institutions of the Ministry of Internal Affairs of Ukraine.

The Concept of the Development of Legal Education should provide for the obligation of state bodies to make a target order for the training of lawyers at civil higher education institutions, to monitor the quality of training and then mandatory provide them with the first workplace with the conclusion of a contract regarding the need to work in state bodies for at least three years after graduating from an educational institution. Otherwise, the funds of the state order will be spent in vain.

The existing model of the Unified State Qualification Examination does not take into account the specifics of studying, specialization of training and interests of the customer (employer) in training specialists in specific specialties and professions, especially the sphere of activity of the Ministry of Internal Affairs of Ukraine. The standards of higher education approved on July 20, 2022 in the specialty 081 “Law” at the first (bachelor’s) and second (master’s) levels require a new edition, because, firstly, they are discriminatory, and secondly, they were adopted with violation of legislation and procedural requirements.
International and domestic experience of intellectual property legal protection on the Internet and separate methods of police crimes detection in this area
Authors: Korshenko V. A. , Mordvyntsev M. V. , Pashniev D. V.
Published: December 2022

The history of the development of international legislation and the conclusion of international treaties regarding the protection of intellectual property, starting with the Berne Convention on the Protection of Literary and Artistic Works, was considered. The World Convention on Copyright, the Agreement on Trade Aspects of Intellectual Property Rights, and the Copyright Agreement of the World Intellectual Property Organization were analyzed. An attempt to sign an Anti-Counterfeiting Trade Agreement was tracked. The history of the adoption of laws on the protection of intellectual property in the USA “On Combating Online Piracy” (SOPA) and “On Prevention of Real Network Threats to Economic Creativity and Theft of Intellectual Property” (PIPA) was studied.

The legal framework of the EU regarding the protection of intellectual property rights on the Internet, in particular Directive No. 2019/789 of the European Parliament and the Council dated April 17, 2019, which establishes the application of the provisions of copyright and related rights to individual online broadcasts of broadcasting organizations and retransmissions of radio and television programs, and Directive No. 2019/790 of the European Parliament and the Council dated April 17, 2019 on copyright and related rights in the single digital market were concidered. The legislative framework of Ukraine aimed at protecting intellectual property rights and preventing illegal distribution of media content was analyzed, in particular the Laws of Ukraine “On Copyright and Related Rights” and “On State Support of Cinematography”. Forms of illegal distribution of media content are defined. An analysis of telecommunication means on the Internet identification methods during forensic telecommunications examination was carried out. The methods used now were considered, and their main shortcomings were described. Alternative methods of identification were proposed.
Câncer de Boca: um estudo no Hospital Universitário de Santa Maria
Authors: Danesi Cristiane Cademartori , Marconato Marlon Cesar , Spara Lauren
Published: December 2022

O presente artigo realizou uma análise retrospectiva do perfil epidemiológico de 124 pacientes com câncer de boca atendidos no Hospital Universitário de Santa Maria (HUSM) no período compreendido entre 1994 e 1998. O tipo histológico predominante foi o carcinoma de células escamosas, com 117 (94,35%) casos, sendo a língua sítio topográfico mais acometido, com 51 (41,13%) casos. O sexo masculino predominou, com uma relação homens: mulheres de 4,9:1. Considerando os fatores de risco para o desenvolvimento do câncer de boca, verificamos que 95 (76,61%) pacientes eram tabagistas, etilismo foi relatado por 59 (47,58%) pacientes e 48 (38,70%) eram tabagistas, etilismo usaram prótese dentária. Em relação à sintomatologia, a presença de lesão 97 (78,22%) e dor 68 (54,83%) foram os sintomas mais frequentes. A combinação cirurgia e radioterapia foi o tratamento mais empregado, em 57 (45,98%) casos. Concluímos que os dados deste estudo não diferem dos da literatura mundial.
Etiologia do Carcinoma Epidermóide de Hipofaringe
Authors: Dedivitis Rogério A.
Published: December 2022

A carcinogênese é uma alteração do controle do crescimento celular devido a uma exposição prolongada a algum agente com potencial mutagênico. O tabagismo é um importante determinante do risco de câncer de faringe, e a associação com o etilismo aumenta ainda mais este risco. Fatores nutricionais, como na síndrome de Plummer-Vinson, em que há uma anemia ferropriva, parecem ter também importância. Como apenas uma fração dos indivíduos expostos a tabagismo e etilismo desenvolvem câncer, sugere-se que fatores específicos do hospedeiro estabeleçam suscetibilidade diferente. Assim, o sexo masculino é o mais acometido, bem como a sexta e sétima décadas. Encontrou-se um risco relativo maior com a exposição a certas substâncias. Portadores de um primeiro tumor, exposição a radioterapia prévia e aos vírus da papilomatose humana (HPV) e, menos freqüentemente, EBV, apresentam maior risco de desenvolvimento de um câncer faríngeo. Parece ainda haver uma predisposição familiar, bem como uma correlação com a ativação de oncogens e a inativação de gens supressores de tumores, como o p53.
Carcinoma de Pequena Células em Esôfago: Relato de Caso e Revisão
Authors: Guimarães José Luiz Mirando , Notari Alessandra , Franke Fábio André , Colle Marli Boniatti , Reiriz André Borba , Sutmöller Sören Franz Marian Chicata , Menezes Marcelo Oliveira de
Published: December 2022

O caso de um paciente do sexo masculino com 54 anos, portador de carcinoma de pequenas Células primitivo em terço inferior de esôfago. As manifestações iniciais da doença se caracterizaram por emagrecimento acentuado e dores epigástricas com 3 meses de evolução. Ao exame físico observamos sinais evidentes de doença consuntiva. O estadiamento oncológico revelou acometimento secundário de linfonodos para-aórticos, mesentéricos e do tronco celíaco (doença extensa), além de possível invasão de aorta descendente. O tratamento baseou-se na quimioterapia com cisdiaminodicloroplatinum e etoposide, obtendo-se remissão clínica completa com três ciclos. Como consolidação do resultado, o paciente recebeu radioterapia externa dirigida ao local do tumor primário, porém a resposta obtida não se manteve, havendo progressão local e sistêmica após 40 dias do término da radioterapia. O óbito se deu em função de infecção respiratória e múltiplas metástases 9 meses do diagnóstico. Nós discutimos o mau prognóstico deste tipo de tumor, sobretudo em função do comportamento biológico agressivo e fazemos uma análise crítica da orientação terapêutica proposta, concluindo que o tratamento principal para os carcinomas de pequenas células de esôfago locorregionalmente avançado deve ser baseado na quimioterapia.
Transitivity Shift in Experiential Function of Texts in Official Website of Kementerian Kesehatan
Authors: Zuhera Delia
Published: December 2022

The objectives of this research are to depict the shift of transitivity that happen brought about by applying interpretation strategies in the translation on the site of the Ministry of Health of the Republic of Indonesia. This research is Transitivity Shift In Experiential Function Of Texts In Official Website Of Kementrian Kesehatan. The sample of this research was clauses under the classification of experiential capacity that experience a shift intransitivity. The data were gathered by using the observation strategy, to be specific choosing the articles managing the Covid-19 and the English interpretation, perusing cautiously every one of the provisions in the source language, that is the Indonesian language, discovering the transitivity shift by grouping the sentences as per the experiential capacity function and were analyzed by qualitative descriptive method. The findings showed that there is a few transitivity shifts in the articles. In conclusion, the transitivity shift in two articles, there are one clause on the material to verbal, three clauses on the material to relational, two clauses on verbal to material, one clause on verbal to relational, and one clause on the material to existential. Nonetheless, there is no shift involving mental process in the two articles.
An analysis of Speech Function Used by SEA Today News’ Speakers to Present Indonesian Perspective to the World
Authors: Yolanda Natasha Ayalus Yoan Yola , Ena Ouda Teda
Published: December 2022

Abstract

People use language to communicate. While communicating, people have their own ways to deliver their ideas. The language they used is constructed differently based on their own purposes. This research was conducted to study this phenomenon. It aimed at analyzing the speech function used by SEA Today News’ speakers to present the Indonesian perspective to the world. The data were collected from SEA Today News YouTube videos and were analyzed using a qualitative method. The analysis was formulated systematically to answer these two research questions: 1) What speech function categories are found in the Sea Today News video? and 2) What are the purposes of using those speech functions found? The results show that the four speakers in the SEA Today News video used all the speech functions related to their purposes. The most used speech function is ‘statement’ that revealed that the main purpose of the speakers in the SEA Today News video was to 'share information about the topic they discussed, Batik. Furthermore, it was also found that the four speakers in the SEA Today News video respond to each other’s utterances positively with no misunderstanding at all. It indicates the good communication that happens between the speakers.
The Implementation of Storybird In Writing A Recount Text For Tenth Grade Students
Authors: Amalia Adini , Aminin Zainul
Published: December 2022

The objective of this research is to investigate the effect of the implementation of Storybird in writing a recount text for tenth-grade students in Surabaya Senior High School. Storybird is a web application that supports the educational process. Storybird is a creative digital storytelling website that allows students to write their own stories using its writing feature. Therefore, this study aimed to determine if there was a significant difference in the post-test score for producing a recount text between the experimental and control groups after Storybird was implemented. A quantitative method was used in this study, and a true experimental randomized subject posttest-only control group was the design. The samples of this study were 61 tenth-grade students of Senior High School in Surabaya from the experimental class and control class. The data were gathered through post-test and analyzed by the t-test formula using SPSS computation. The findings of this study revealed that there was a significant difference in post-test scores between the experimental and control groups. The independent sample t-test results were significant at .012 < .05, showing a significant difference in the post-test results. In conclusion, it suggested that students can implement Storybird in writing a recount text.
Needs Analysis of Oral and Written Communication in English for Nautical Students At Grade XII in SMKN 4 Bengkulu City
Authors: Oktarin Rezky Atri , Syahrial Syahrial , Maisarah Ira
Published: December 2022

The design of this research is quantitative-qualitative descriptive research. The purpose of this research are first to analyze the needs of oral and written communication in English of nautical students in SMKN 4 Bengkulu and second to analyze the implementation of the students’ need. The subjects of this research are students of SMKN 4 Bengkulu 12th grade, English teachers in SMKN 4 Bengkulu, graduates of Nautical Study Program, and the stakeholders in the field of maritime. In this study, researcher used the needs analysis to find what are the need of oral and written of English for nautical students grade XII in SMKN 4 Bengkulu. The instruments that used in this study are questionnaires and interview. The result of the needs of oral and written of English for nautical students grade XII in SMKN 4 Bengkulu is the materials, topics, and activities that support their activities especially speaking and writing to work in the maritime field with simplified material that is suitable for beginner level and the needs can be implemented in lesson plan through the activity like monologue, watching film about cruise ship, and singing, but it will not appropriate with the curriculum set by the government.
Utilizing E-teaching Activities to Enhance English Majors' Speaking Skills in Pandemic Era
Authors: Rakhmanina Lisa , Melati Melati
Published: December 2022

In the framework of the COVID-19 pandemic, all universities in the province of Bengkulu have paid special attention to the implementation of E-teaching activities. The purpose of this study is to assess the importance of E-activities on the speaking skills of second-year English majors at three private universities in Bengkulu. A survey was done on a group of 15 teachers and 100 students in terms of determining the facts. The findings suggested that the school's information technology infrastructure met the requirements for online education. Most teachers have mastered E-teaching equipment, particularly supporting software, and have adapted their teaching approaches to the online teaching model in order to polarize learners' learning activities. In addition, the majority of students actively participate in the learning process through E-teaching, activities, and answering questions presented by teachers. However, some teachers are still conscious of carrying out this responsibility and drafting courses. This study provides feasible and appropriate strategies to enhance E-teaching at private universities in Bengkulu.
Pengaruh Rasio Likuiditas, CAR dan NPM Terhadap Pertumbuhan Laba Pada Perusahaan Perbankan
Authors: Firdaus Gina Amalia
Published: December 2022

This study aims to determine the effect of Liquidity Ratio, CAR and NPM on Profit Growth of Banking Companies. The variables in this study are Liquidity Ratio, CAR, NPM and Profit Growth. The method used in this study is a quantitative method with an associative approach. By using secondary data. The population in this study is a state-owned bank listed on the Indonesia Stock Exchange. The sample used in the study was determined by purposive sampling method and obtained 36 data on the financial statements of state-owned banks that met the criteria. The data analysis techniques used are: 1) Classical assumption test 2) Hypothesis Testing.

The results of this study indicate that the hypothesis test with a t-value oftable 2.036 that the liquidity ratio (LDR) variable has a t-valuecount of -3.325 (-3.325<2.036) which means partially LDR has no effect on profit growth. The variable (CAR) has a t-valuecount of 0.784 or (0.784 <2.036) which means that partially the CAR variable has no effect on profit growth. Variable (NPM), the value of tcount is 2.534 or (2.534> 2.036) which means that the NPM variable has an effect on profit growth. And with the results of the analysis of the f test obtained ftable of 2.90 and the value of fcount of 4.278 which means that fcount is greater than ftable or (4.278> 2.90) with a sig value of 0.012 <0.05 which means simultaneously independent variables effect on the dependent variable, so it can be concluded that together there is the efferct between the liquidity ratio, CAR and NPM on profit growth.
Comparison of the Accuracy of Direct and Indirect Methods of Cash Flow Models in Predicting Future Profits
Authors: Mahrina Helvoni , Arnova Iwin
Published: December 2022

Financial reports are part of the financial reporting process. Complete financial statements usually include balance sheets, income statements, statements of changes in financial position (which can be presented in various ways, for example, as cash flow statements, or cash flow statements), notes and other reports and explanatory material that are an integral part of the financial statements. . The purpose of this study is to provide empirical evidence whether a model with a direct cash flow component has a more accurate predictive ability than a model with an indirect cash flow component to predict future earnings. The parameters of this research model were estimated using panel data regression. This study considers 4 regression methods of penel data, namely (1) linear regression model (OLS), (2) covariance model (FEM), (3) error components (ECM) model, (4) time series autocorrelation model (GLS) ( Thiono, 2007). The results of the analysis of this study are the direct method cash flow component is more accurate than the indirect method cash flow component in predicting future earnings in manufacturing companies, finding that the direct method component is more accurate than the indirect method. Then for the cash flow component model the direct method is more accurate than the model with the indirect method cash flow component in predicting future earnings in non-manufacturing companies, finding that the cash flow components of the direct method and the indirect method do not differ in their accuracy in predicting future earnings.
PERAN KEPALA DESA DALAM MEREALISASIKAN PENGGUNAAN ANGGARAN DANA DESA DI DESA SELLI KECAMATAN BENGO KABUPATEN BONE
Authors: Hafsah Neneng
Published: December 2022

This study aims to determine the role of the Village Head of Selli in realize the village fund budget both in allocating the use of village funds and in planning, supervision and evaluating village funds. In this study, the data analysis used was descriptive qualitative analysis using three forms of data collection, namely; 1). Observation Technique, 2). Interview Techniques, and 3). Documentation Techniques. Research conducted in Selli Village, namely the Village Head has carried out his role in realizing the use of village funds through development, empowerment and community coaching, even though it hasn't run optimally. The results of the research that has been conducted in Selli Village, Bengo District, Bone Regency show that the Village Head of Selli has carried out his role in realizing the use of village funds starting from planning, allocation, and realizing.
PENGARUH LABA DAN ARUS KAS TERHADAP FINANCIAL DISTRES S
Authors: Rahayu Sri Islami , Suherman Acep , Indrawan Andri
Published: December 2022

This study aims to examine the effect of profit and cash flow on Financial distress. The vaiabels used in this study are profit, cash flow, and Financial distress. This research was conducted using quantitative methods with an associative approach. The population in this study is the annual manufacturing company financial statements listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period asmany as 30 company’s. The sampling technique uses nonprobability sampling method with purposive sampling technique. The analysis technique used in this study is the descriptive statistics, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis, t test, F test, and the coefficient of determination test. With the results of profit has an effect on financial distress with a significance of 0,006 < 0,05 and tcount > ttabel (2,928 > 2,034), cash flow does not effect financial distress with a significance of 0,053 > 0,05 and tcount < ttabel (-2,066 < 2,034) and profit and cash flow simultaneously effect financial distress with a significance of 0,005 < 0,05 and Fcount 6,173 > Ftabel 3,29.
KESUKSESAN ONLINE LEARNING: PENILAIAN DENGAN KONSTRUK KESUKSESAN DELONE DAN MCLEAN PADA MAHASISWA JURUSAN AKUNTANSI UNIVERSITAS DI BALI SELAMA MASA PANDEMI COVID-19
Authors: Lestara Permana Gusi Putu , Wulandari Ayu Fiqih , Paramartha I Gusti Ngurah Darma
Published: December 2022

The objective of this study is to determine the success of online learning: an assessment with the success construct of Delone and Mclean on students majoring in accounting at universities in Bali. The population in this study were students of the Accounting study program at the University of Bali. Sample selection method will be determined by using purposive sampling technique. Data collection techniques by means of questionnaires distributed with google form, then data analysis with Partial Least Square (PLS) approach. This study provides the results that the DeLone and McLean model can be used in assessing the success of online learning for students majoring in accounting at universities in Bali. According to researchers, the implementation of teaching and learning activities carried out online in the midst of the Covid-19 outbreak has been successfully implemented. online learning is able to overcome the limitations of space and time due to regulations not to carry out teaching and learning activities that are carried out directly.
PERAN AUDITOR INTERNAL DAN AUDITOR EKSTERNAL DALAM MENDETEKSI FRAUD ASSET MISAPPROPRIATION
Authors: Muniroh Niyawati , Suryatimur Kartika Pradana
Published: December 2022

This article aims to determine the role of internal auditors and external auditors in detecting fraud in assets misappropriation. The COVID-19 pandemic has led to an increase in fraud cases in a number of companies. Cases of misuse of assets most often occur in companies today. This research was conducted using a qualitative method with the type of literature review research, where information about the data used in this study was obtained from previous studies and books. The technique used in this research is descriptive analysis. The results of this study indicate that the role of the internal auditor is to carry out various audit procedures to detect fraud such as checking every purchase and inventory transaction, detecting the company's physical documents. The role of the external auditor is to supervise the internal auditor in detecting fraud asset misappropriation because the internal auditor knows better about the condition of the company, another role is to participate in audit procedures and provide an opinion on the fairness of the financial statements so that it can provide important information to be used as information in detecting fraud asset misappropriation (misappropriation of assets). With the role of internal auditors and external auditors, it is expected to be able to detect cases of asset misappropriation fraud in a number of companies or organizations.
The objectives that will be used in this research are to find out the quality of PBBP and PBB-P2, the contribution of PBB and PBB-P2 and the administration of PBB and PBB-P2 services. The type of research that will be carried out is qualitative descriptiv
Authors: Mukoffi Ahmad
Published: December 2022

The objectives that will be used in this research are to find out the quality of PBBP and PBB-P2, the contribution of PBB and PBB-P2 and the administration of PBB and PBB-P2 services. The type of research that will be carried out is qualitative descriptive, this research was conducted at the City Regional Revenue Agency. Malang is located on Jl. Major General Sungkono No. 82, Wonokoyo, Kec. Kedungkandanga, Malang City, East Java. Data collection techniques are interviews, documentation and observation, the data used are secondary and primary data, while the techniques in analyzing data are data reduction, PBB calculations. The results of this research state that there is an important relationship when implementing a policy in achieving revenue realization against a PBB revenue target and rural buildings as well as in offices and administrative management that makes the best payments and makes collections for PBB and BPPP.
ANALISIS KOMPARATIF KINERJA KEUANGAN PERUSAHAAN ASURANSI SYARIAH MENGGUNAKAN RASIO EARLY WARNING SYSTEM SEBELUM DAN SELAMA PANDEMI COVID-19
Authors: Antoni Syafrul
Published: December 2022

Penelitian ini bertujuan memberikan bukti empiris mengenai perbandingan kinerja keuangan perusahaan asuransi Syariah di Indonesia dengan menggunakan rasio early warning system sebelum dan selama pandemi covid-19. Pemilihan sampel menggunakan metode purposive sampling. Kinerja keuangan perusahaan asuransi syariah diukur dengan rasio beban klaim, pengembalian investasi, Likuiditas, Pertumbuhan premi dan Rasio cadangan teknis yang diperbandingkan antara sbelum dan selama pandemic covid-19 yang diperoleh melalui Laporan keuangan perusahaan asuransi Syariah di indonesia yang telah di audit. Pengujian hipotesis menggunakan uji beda paired sample T tes.

Hasil penelitian ini membuktikan bahwa tidak terdapat perbedaan kinerja keuangan dalam aspek beban klaim, pengembalian investasi, Likuiditas, Pertumbuhan premi dan Rasio cadangan teknis antara sebelum dan selama pandemi covid-19.
Pengaruh Gaya Hidup Terhadap Pendapatan Pada Generasi Milenial
Authors: Fahmi Pakri
Published: December 2022

This study aims to examine the effect of Income on Lifestyle in the millennial generation in Bengkulu City. This research was conducted in the city of Bengkulu. The number of samples in this study were 100 respondents. The results showed that 48.2% of the income variable was able to explain the lifestyle variables of the millennial generation in Bengkulu City. Based on the results of simultaneous and partial tests, income variables affect the lifestyle of the millennial generation.
PENGARUH PERIKLANAN DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN DI E-COMMERCE.
Authors: Karnadi Karnadi , Seventeen Winny Lian
Published: December 2022

This study aims to examine the effect of advertising and price on purchasing decisions in e-commerce. This research was conducted on students of the Faculty of Economics and Business, Unihaz. The number of samples in this study were 71 respondents. The results showed that 65.4% of the advertising and price variables were able to explain the purchasing decision variables in e-commerce. Based on the results of the simultaneous test, advertising and price variables affect purchasing decisions in e-commerce, while based on a partial test, advertising variables affect purchasing decisions in e-commerce. market, but price has no effect on purchasing decisions in e-commerce.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, PENGENDALIAN INTERN DAN PENGGUNAAN TEKNOLOGI INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN
Authors: Perdanakusuma Fathul Hilal , Simanjorang Dandi
Published: December 2022

The purpose of this study was to determine the effect of the application of accounting information systems, internal control and the use of accounting information technology partially or simultaneously on the performance of employees at PT. Double Prestige. This study uses primary data through questionnaires distributed to respondents PT. Double Prestige. The number of samples taken as many as 69 employees of PT. Double Prestige. The sampling technique used purposive sampling method. Data were analyzed by multiple linear regression method. Based on the results of the study, it shows that the application of accounting information systems has no significant effect on employee performance, internal control has a significant effect on employee performance, the use of accounting information technology has no significant effect on employee performance. Simultaneously the application of accounting information systems, internal control and the use of accounting information technology have a significant effect on employee performance at PT. Double Prestige.
PENGARUH BIAYA BAHAN BAKU DAN HARGA JUAL TERHADAP LABA PADA HOME INDUSTRI SARI BUMI
Authors: Heryadi Rendi
Published: December 2022

This study aims to determine whether or not there is an effect of raw material costs, selling prices on profits that arise due to the increase in soybean raw materials in the market, this research is a quantitative study. Raw materials are costs that must be incurred by a company in order to obtain raw materials for later use in the production process. The selling price is the price determined and charged to consumers which is obtained or calculated from the entire cost of the production process plus non-production costs plus the profit expected by the company. The profit that the company hopes for is a benchmark for the company to see how well the company is performing for the sake of the company's survival. The company in this study is a manufacturing company where the company is a company that produces raw materials until the materials are ready for sale. This company produces tofu which is made from soybeans. The population taken in this study is the purchase of raw materials which are included in production costs and profit and loss statements at the company as many as 72 samples. The sample in this study is the cost of raw materials, selling price and income statement financial data taken for 6 years. The data analysis technique used in this study uses inferential statistics or also often referred to as inductive statistics. The research data is secondary data in the form of financial statements owned by the company in 2015-2021. The results of this study conclude that the cost of raw materials and selling prices partially have a significant effect on profits. The cost of raw materials has a significant effect on profit. The selling price partially affects the profit.

Keywords: raw material cost, selling price and Profits
Pengaruh Rasio Likuiditas dan Rasio Solvabilitas Terhadap Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Subsektor Makanan dan Minuman di BEI Periode 2017-2021
Authors: Lestiana Jihan
Published: December 2022

This study aims to determine how the effect of the liquidity ratio proxied into Current Ratio and solvency ratio proxied into Debt to Total Assets on profit growth partially or partially. Simultaneously with additional moderating variables, namely company size, which will strengthen or weaken the relationship between the Current Ratio and Debt to Total Assets on profit growth in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses quantitative research methods with an associative approach. The research population was 26 companies and 14 companies were used as research samples with a sample selection technique using purposive sampling technique. The results showed that partially or t-test Current Ratio has a significant negative effect on profit growth. Then the Debt to Total Assets has no significant effect on profit growth. Meanwhile, simultaneously Current Ratio and Debt to Total Assets have a positive effect on profit growth. Then, the moderating variable shows that company size cannot moderate the relationship between Current Ratio and Debt to Total Assets on company profit growth.
ANALISIS POTENSI TERJADINYA FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE SPRINGATE (S-SCORE) PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI
Authors: Istiana Siti
Published: December 2022

This study aims to examine the potential for financial distress in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). By using the Springate (S-score) method to see how big the potential for financial distress that occurred before bankruptcy in the 2017-2020 period in food and beverage companies was. The method used in this study is a quantitative method with an associative approach. The data used in this research is secondary data and the data is collected through observation and literature study. The sampling technique used is purposive sampling technique by obtaining samples during 2017-2020. The data analysis methodology used is data analysis technique, classical assumption test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression analysis, hypothesis testing and coefficient of determination test (R2).

Simultaneous test (F-count) obtained F-count value of 77.457 > F table 2.50. This value can be concluded that the ratio of working capital to total assets, the ratio of earnings before interest and taxes, the ratio of earnings before taxes to current debt and the ratio of sales to total assets have a significant effect on financial distress simultaneously. The coefficient of determination (R2) can be seen that the value of the determinant coefficient is 0.907, this shows that the dependent variable (financial distress) can simultaneously be explained by the dependent variable (that the ratio of working capital to total assets, the ratio of earnings before interest and taxes to total assets, the ratio profit before tax to current liabilities, ratio of sales to total assets) of 82.2%. During the observations, it was shown that the research data of 18 food and beverage companies listed on the Indonesia Stock Exchange were still in a state of financial distress.
Pengaruh Pembiayaan Mudharabah dan Non Performing Financing (NPF) Terhadap Rasio Profitabilitas pada Bank Umum Syariah Tahun 2016-2019
Authors: Windytiafitli Rizka
Published: December 2022

In Indonesia, since the issuance of the Banking Law and Law no. 23 of 1999 concerning Bank Indonesia as amended by Law no. 3 of 2004 which accommodates Islamic banking, since 1998 the national Islamic banking has developed quite rapidly, both in assets and business activities. This study aims to determine what factors affect Profitability as measured by Return On Assets (ROA) in addition to Mudharabah Financing and Non Performing Financing. The researcher limits the problems that will be discussed only on mudharabah financing and Non Performing Financing (NPF) to Profitability Ratios as measured by Return On Assets (ROA) of Islamic Commercial Banks. The research method in this thesis uses a quantitative approach. The number of samples is 64 data. The samples used are several banks in Islamic commercial banks, namely Bank Muamalat Indonesia, Bank BNI Syariah, Bank Mega Syariah and Bank Syariah Mandiri, the data is taken from 2016-2019 in the form of quarterly data. With secondary data type. The results obtained: Mudharabah financing variable has an effect but not significant on Return On Assets (ROA) with a significance value of 0.586 > 0.05, then accepted. And the Non Performing Financing (NPF) variable has a significant and significant effect on Return On Assets (ROA). obtained significance value is 0.000 < 0.05 then it is rejected. then hypothesis 3 is accepted with a significant value of 0.000 < 0.05 then Mudharabah Financing and Non Performing Financing (NPF) have a simultaneous and significant effect on Return On Assets (ROA).
Pengaruh Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) Terhadap Pertumbuhan Ekonomi Studi Pada Kabupaten dan Kota di Provinsi Banten
Authors: Irfani Dudi
Published: December 2022

The objectives formulated in this study are: 1). To analyze whether PAD and DAU have an effect on economic growth. 2). To analyze how much influence PAD and DAU have on economic growth. The research method in this study is a data analysis technique used in this study is quantitative analysis. With the Classical Assumption test, namely: Normality, Multicholinearity, heteroskedasticity, Autocorrelation. Multiple Regression Test, Hypothesis Test includes T Test and F Test, Correlation coefficient Test, Determination coefficient test. The results showed that independent variables, namely local original income and general allocation funds, had a significant effect on economic growth with a test value of F 3.947 and a signification rate of 0.031, then H0 was rejected which means that there is a significant influence of variable X on variable Y. while the degree of influence of variable X on variable Y can be seen from R square by 20% while the remaining 80% is influenced by other variables that are not included in this study.
Pengaruh Struktur Modal dan Pertumbuhan Perusahaan terhadap Profitabilitas Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Periode 2016-2018
Authors: Yanti Silvi
Published: December 2022

Ratusan perusahaan saat ini menerapkan perencanaan strategis yang komprehensif dalam upaya mereka untuk mencapai keuntungan yang lebih tinggi (profit oriented). Tujuan jangka panjang menunjukkan hasil yang diharapkan dengan menerapkan strategi tertentu yang telah ditetapkan. Pada umumnya perusahaan didirikan dengan tujuan untuk memperoleh keuntungan (profitabilitas) yang maksimal, karena keuntungan merupakan faktor penunjang kelangsungan hidup suatu perusahaan perusahaan Populasi penelitian ini adalah sektor industri dasar dan perusahaan manufaktur kimia yang terdaftar di Bursa Efek Indonesia. Pertukaran untuk periode penelitian 2016-2018. Metode penentuan sampel menggunakan purposive sampling, dengan beberapa kriteria yang ditentukan, diambil 33 sampel dengan data penelitian sekunder yang diperoleh dari Bursa Efek Indonesia (BEI) dari tahun 2016 sampai dengan tahun 2018. Untuk menjawab permasalahan penelitian dan menguji hipotesis penelitian menggunakan teknik analisis jalur (path analysis). Analisis Regresi Linier Berganda) dan perangkatnya menggunakan aplikasi SPSS versi 20 Hasil penelitian menunjukkan bahwa: 1. Struktur modal berpengaruh positif dan signifikan terhadap profitabilitas dengan nilai t hitung 2,938 T tabel 2,039, 2. pertumbuhan perusahaan tidak berpengaruh berpengaruh signifikan terhadap profitabilitas, dengan nilai t hitung –0,011 T tabel 2,039 3. struktur modal dan pertumbuhan perusahaan berpengaruh positif dan signifikan terhadap profitabilitas dengan nilai F hitung sebesar 4,779 F tabel 4,51. Hal ini dapat disimpulkan melalui uji F struktur modal dan pertumbuhan perusahaan

pengaruh signifikan terhadap profitabilitas perusahaan manufaktur di sektor industri dasar dan kimia periode 2106-2018 Kepada peneliti selanjutnya khususnya yang tertarik untuk meneliti pengaruh struktur modal dan pertumbuhan perusahaan terhadap profitabilitas, disarankan untuk lebih berhati-hati dalam menggunakan laporan keuangan karena data yang tidak tepat akan menghambat kelancaran penelitian, dan diharapkan dapat memperbanyak sampel perusahaan yang terdaftar di Bursa Efek Indonesia
Analisis Pengaruh Pengeluaran Pemerintah Bidang Pendidikan, Kemiskinan, dan Produk Domestik Regional Bruto terhadap Indeks Pembangunan Manusia di Provinsi Banten
Authors: Ismiyati Ismiyati , Nurcahyani Anggita
Published: December 2022

Perkembangan Indeks Pembangunan Manusia (IPM) di Banten mengalami peningkatan setiap tahunnya. Namun, perkembangannya cukup lambat. Tujuan penelitian ini adalah untuk menganalisis pengaruh pengeluaran pemerintah terhadap pendidikan, kemiskinan, dan PDRB terhadap indeks pembangunan manusia Banten. Sumber data dalam penelitian ini berasal dari BPS Provinsi Banten dan perimbangan pendidikan daerah Kementerian Pendidikan dan Kebudayaan (KEMENDIKBUD). Sampel dalam penelitian ini adalah data pengeluaran pemerintah untuk pendidikan, kemiskinan, produk domestik bruto daerah dan indeks pembangunan manusia di 4 kabupaten dan 4 kota di Banten 2015-2019. Dalam penelitian ini digunakan sampel jenuh. Hasil penelitian menunjukkan bahwa secara parsial variabel anggaran pendidikan tidak berpengaruh signifikan terhadap Indeks Pembangunan Manusia, artinya kenaikan anggaran pendidikan setiap tahun tidak berpengaruh signifikan terhadap IPM. Kemiskinan berpengaruh negatif dan signifikan terhadap IPM di Banten, sehingga penurunan tingkat kemiskinan akan meningkatkan IPM di Banten, dan PDRB berpengaruh positif tidak signifikan terhadap IPM yang artinya kenaikan PDRB setiap tahun tidak berpengaruh signifikan terhadap IPM di Banten. Secara simultan variabel pengeluaran pemerintah untuk pendidikan, kemiskinan, dan PDRB berpengaruh signifikan terhadap PHT di Banten.
Analisis Perbandingan Kinerja Keuangan Bank Syariah Sebelum dan Sesudah Melakukan Spin-Off (Studi Kasus Bank BJB Syariah dan Bank Victoria Syariah)
Authors: Syah Alifian Alif Akbar Frasetiawan , Nahid Muhamad
Published: December 2022

Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan Bank Syariah BJB dan Bank Victoria Syariah sebelum dan sesudah spin-off dengan membandingkan rasio ROA, CAR, FDR, NPF, dan BOPO sebelum dan setelah melakukan spin-off dari BJB. Bank Syariah dan Bank Victoria Syariah. Penelitian ini dilakukan terhadap laporan keuangan Bank Syariah BJB dan Bank Syariah Victoria 2 (dua) tahun sebelum melakukan spin-off dan 2 (dua) tahun setelah melakukan spin-off. Metode analisis data yang digunakan dalam penelitian ini menggunakan 2 (dua) metode yaitu metode uji Sample Paired T-Test untuk data yang berdistribusi normal dan Metode Uji Wilcoxon untuk data yang berdistribusi tidak normal. Hasil dalam penelitian ini membuktikan bahwa; tidak terdapat perbedaan kinerja keuangan yang signifikan pada Bank Umum Syariah sebelum dan sesudah dilakukan spin-off yang dalam penelitian ini diwakili oleh 2 (dua) Bank Umum Syariah, yaitu Bank Syariah BJB dan Bank Syariah Victoria. Pada Bank Syariah BJB terdapat perbedaan yang signifikan setelah terjadi spin-off pada rasio CAR dan rasio BOPO, sedangkan pada Bank Victoria Syariah terdapat perbedaan yang signifikan setelah dilakukan spin-off yaitu rasio NPF dan rasio BOPO. Sedangkan untuk rasio lainnya seperti rasio ROA, FDR, dan NPF pada Bank Syariah BJB setelah spin-off tidak terdapat perbedaan yang signifikan, sedangkan rasio pada Bank Victoria Syariah seperti rasio ROA, CAR, dan FDR tidak terdapat perbedaan yang signifikan. perbedaan yang signifikan setelah melakukan spin-off.
Analisis Efisiensi dan Efektivitas Kinerja Keuangan Daerah pada Kabupaten dan Kota di Provinsi Banten
Authors: Nurbaeti Nurbaeti , Nurcahyani Anggita
Published: December 2022

Efisiensi dan efektivitas pengelolaan keuangan diperlukan untuk membiayai pelaksanaan tugas pemerintahan. Rumusan masalah dalam penelitian ini adalah: 1) Bagaimana kinerja tingkat efisiensi pengelolaan keuangan pemerintah berbasis keuangan daerah di Banten? 2) Bagaimana kinerja keuangan pemerintah berdasarkan tingkat efektivitas keuangan di Banten. Penelitian ini bertujuan: 1) Menganalisis kinerja keuangan pemerintah berdasarkan tingkat efisiensi pengelolaan keuangan daerah di Banten, 2) Menganalisis kinerja keuangan pemerintah berdasarkan tingkat efektivitas keuangan di Banten selama. Jenis penelitian ini adalah penelitian deskriptif kuantitatif. Menggunakan metode analisis rasio keuangan daerah dan metode non parametrik Data Analysis Envelopment (DEA) dengan asumsi Variable Return to Scale (VRS) berorientasi pada output. Berdasarkan analisis tingkat efisiensi kinerja keuangan daerah kabupaten dan kota di Provinsi Banten dengan menggunakan analisis rasio, Efisiensi pengelolaan keuangan kabupaten dan kota di Banten, terdapat dua pemerintah daerah yang dapat dikategorikan cukup efisien yaitu: Kabupaten Lebak dan Kabupaten Pandeglang. Berdasarkan analisis tingkat efektivitas terdapat 7 kabupaten dan kota yang sangat efektif dan hanya Cilegon yang termasuk dalam kategori efektif. Tingkat efisiensi pengelolaan keuangan daerah dengan menggunakan metode DEA dengan pendekatan intermediasi, dengan asumsi VRS dan output oriented secara individual menunjukkan hasil bahwa tidak ada daerah yang mendapat skor efisiensi maksimal mencapai 100%.
Pengaruh Social Marketing Campaign dan Kepekaan Sosial terhadap Jumlah Donatur ZIS di saat Pandemi (Studi Kasus LAZ Harfa Banten)
Authors: Purwanto Anton , Mukarromah Oom , Jajuli Sulaeman
Published: December 2022

This study aims to determine whether social marketing campaigns and social sensitivity have a simultaneous and partial effect on the number of donors of Zakat, Infak, and Alms (ZIS) during the Covid-19 pandemic at the Amil Zakat Institution of Harapan Dhuafa Banten. The method is descriptive quantitative using a questionnaire with a Likert scale. The object of this research is LAZ Harapan Dhuafa Banten, where the sample taken is 30 respondents from the amil staff of LAZ Harfa Banten in the period November 2021. The data analysis method used in this study is a prerequisite test (classical assumption test). multiple regression analysis, F test and T test with the help of SPSS version 26.0 application program to prove each hypothesis of this research. The test results in this study indicate that: (1) partially the Social Marketing Campaign (X1) variable does not have a negative and insignificant effect on the Number of Donors of ZIS (Y), where tcount < ttable i.e. 1.638 < 1.701. (2) partially the Social Sensitivity variable (X2) has a significant or positive effect on the number of ZIS donors (Y), where tcount > ttable is 2,688 > 1,701. (3) Simultaneously the variables of Social Marketing Campaign (X1) and Social Sensitivity (X2) have a positive and significant effect on the Number of Donors of ZIS (Y), where Fcount > Ftable (15,068 > 3,34). Thus, these two variables can be factors that affect the number of ZIS donors at LAZ Harfa Banten during a pandemic.
Effect of Profit Sharing, Murabahah, and Wadiah Saving Fund on Wadiah Bonuses at BCA Syariah and Bukopin Syariah in 2017–2020
Authors: Rahman Gilang Fauzi , Baihaqi Wazin
Published: December 2022

Banks are financial institutions that have the function of collecting public funds. Islamic financial institutions are obligated to comply with the established sharia laws. Islamic banks must be able to demonstrate their performance to customers through wadiah bonuses. This research employs causality-based quantitative methods to seek explanations in the form of cause-and-effect correlations between variables from Bank Bukopin Syariah and Bank Central Asia Syariah. The findings of this study indicate that profit sharing has a significant effect on the Wadiah Bonus. This is demonstrated by the t count > t table (3.310 > 2.042) and significance value 0.05 (0.003 0, 05), as well as the t count > t table (2.749) and significance value 0.05 (0.010 0.05) for murabahah. Wadiah Savings Fund has a considerable positive effect on Wadiah Bonus, as indicated by the t count > t table (3.602 > 2.042) and significance value 0.05 (0.001 0.05) values. As shown by the f count f table (6.950 > 3.810) and significance value 0.05 (0.001 0.05), profit sharing, murabahah, and wadiah savings funds all enhance wadiah bonus significantly.