bluuebunny/crossref_metadata_2025 huggingface dataset:
Contemporary Management Accounting System Practices and Managerial Performance of Nepalese Commercial Banks
Authors: Maharjan Purna Narayan
Published: August 2024

Contemporary management accounting systems provide managers with the necessary organizational performance in commercial banks. The study examines the adoption and influence of contemporary management accounting system practices (CMASPs) on managerial performance within commercial banks in Kathmandu Valley, Nepal. The study treats costing, budgeting, strategic analysis, decision-support information, and performance measurement as independent variables, with managerial performance as the dependent variable. Employing descriptive and causal-comparative research designs alongside convenience sampling, the study gathered primary data from selected twenty Nepalese commercial bank branch managers and deputy managers using structured survey questionnaires rated on a 5-point Likert scale. Analysis encompassed descriptive statistics, and inferential statistics including mean, standard deviation, skewness, kurtosis, and structural equation modeling (SEM) via Path Analysis. The study reveals that CMASPs function effectively, positively affecting managerial performance. These findings highlight the significance of CMASPs in achieving superior managerial performance within Nepal's commercial banking industry, offering actionable insights for bank managers and policymakers aiming to optimize performance through effective CMASPs. Future research directions could explore these management accounting system practices across different sectors and investigate advanced MAS practices and technological integration.
Typology of Land Conflicts in Special Region of Yogyakarta
Authors: Luthfi Ahmad Nashih
Published: August 2024

Abstract: This paper identifies various structural land conflicts in the Special Region of Yogyakarta in the last 20 years. Using a literature review method, the various conflicts that occurred can be categorized into several typologies, (1) the issue of the transfer of land status from private and communal (village land) to sultanate/pakualaman land; (2) land acquisition for national strategic projects that displace people's managed areas; (3) investment and development in urban areas that displace or reduce the quality of life of the community; (4) various transfers of land use in coastal areas by local governments and the private sector through extractive industry investment, tourism or conservation; (5) ethnic politicization in discriminative land policies. The reading of the various typologies of conflict is produced from three different perspectives, namely the 'agrarian citizenship' approach, 'human rights', and 'politics of access’. These three perspectives also serve as a proposed roadmap to get out of the conflict.
Keywords: Land conflict, Roadmap of conflict resolution, Special region of Yogyakarta, Typology
Klasifikasi Kualitas Buah Apel Dengan Algoritma K-Nearest Neighbor (K-NN) Menggunakan Bahasa Pemrograman Python
Authors: Astuti Puji
Published: August 2024

Fruit is an important intake for the human body, apples are included in the fruit favored by the people of Indonesia. For this reason, it is necessary to provide apples of good quality, so that they can benefit the body. By using the k-NN method that is considered able to train data quickly and effectively for training data and testing data in large quantities. This study began from the collection of datasets obtained from https://www.kaggle.com/, then perform a preprocessing process followed by separating the training data and testing data with a composition of 25% testing data and 75% training data. Then the k-NN method is applied to this study to be classified based on several existing criteria, so as to obtain the results of performance evaluation K-NN with the value of accuracy that has been calculated with python programming. In implementing datamining using Python programming language by utilizing the library that has been provided as a process to facilitate the implementation of machine learning. From The Matrix confution test, there are 441 data predicted with true data, and 440 data predicted incorrectly. As for the 54 and 65 data predicted to be less precise than 1000 testing data. So that the accuracy value obtained by the k-NN method is equal to 0.88 or 88%. It is seen that the k-NN method can work well, quickly and efficiently in training large amounts of data.
Metode Rapid Application Development Dalam Pengembangan Sistem Informasi Perpustakaan Berbasis Web
Authors: Hidayatulloh Syarif , Patyani Enda
Published: August 2024

The information system is crucial for business processes in all fields, including education. A library at SMK Negeri 1 Jawai, Sambas Regency, currently manages its data, borrowing, and book return processes manually, using physical records and writing tools. With such management, the library faces various challenges. Common issues include students having difficulty tracking borrowed books, problems with lost returns, and discrepancies in the number of loans and returns. Therefore, this research aims to improve business processes at SMK Negeri 1 Jawai's library by developing a web-based information system tailored to its needs. Rapid Application Development was chosen as the development method for this library information system due to its ability to quickly produce a high-quality system. The method involves stages such as requirement planning, system design, and implementation. RAD is capable of creating a website that provides objective information. The resulting Information System from this research was tested using Blackbox Testing, which confirmed that all features and processing flows functioned correctly.
Penerapan Algoritma C4.5 Untuk Menentukan Kepuasan Pengguna Aplikasi E-Open Study Kasus : Kelurahan Jati Makmur
Authors: Komalasari Yuli , Puspitasari Nabila Rahmah , Chalimatusadiah Chalimatusadiah
Published: August 2024

To support government administration activities in an area, an application called E-Open is needed. The application was created to support the Bekasi City government, one of which is Jatimakmur Village, which is a government agency in Pondok Gede, Bekasi City. The application has been implemented, evaluation of the administration process using the E Open application is required. The aim is to measure, help, test and analyze the level of satisfaction using the E-Open application for Jatimakmur Village residents. Using data mining in data processing to determine the accuracy of each process, accurately converting information so that information is quickly understood and includes collecting, using historical data, patterns or relationships in large data sets. The research population was taken as 150 samples. Quantitative research using the C4.5 algorithm method is used, because it can make predictions by providing an ideal level of accuracy for prediction. Test this research with RapidMiner version 10.1. The results of the processing have a significant effect in determining the classification of the level of citizen satisfaction with the E-Open application. With an accuracy level of 91.33%, while in manual calculations the accuracy was 90.67% for the Satisfied percentage, or also known as the Very Good category.
Keywords : Accuracy, C4.5 Algorithm,E-Open
Klasifikasi Perilaku Pemain Game Online Menggunakan Naïve Bayes Berbasis Particle Swarm Optimization
Authors: Heristian Sujiliani , Anwar Rian Septian , Kautsar Hanggoro Aji Al
Published: August 2024

Much research has been conducted to understand player behavior as a result of the rapid growth of online gaming. In this research, we use the Naive Bayes method optimized using Particle Swarm Optimization (PSO) to analyze the behavior classification of online game players. The classification accuracy value of the baseline method is 75.09% and the Area Under the Curve (AUC) value is 0.798. We use PSO-based optimization on Naïve Bayes to improve model performance. The results showed that the combination of Naïve Bayes and PSO increased classification accuracy to 95.28% with an AUC value of 0.990. This is a major advance that shows that combining the PSO algorithm with Naive Bayes can enable better classification of online game player behavior. These findings will make a significant contribution to the process of making plans that can improve the gaming experience.
PENGARUH KELENGKAPAN ALAT DAN BAHAN PRAKTIK BENGKEL OTOMOTIF TERHADAP HASIL BELAJAR SISWA PADA MATERI SISTEM STARTER
Authors: Nasir M. Fuad Maimun , Suwignyo Joko , Fatra Fahmy
Published: August 2024

Hasil belajar adalah penilaian hasil kegiatan belajar siswa yang diberikan oleh guru berupa angka, simbol, dan kalimat yang didapatkan berdasarkan perubahan pada ranah kognitif, psikomotorik, afektif, dan konatif sebagai pengaruh pengalaman belajar yang dialami oleh siswa, baik itu berupa suatu unit, bagian, atau bab materi yang telah diajarkan. Tujuan penelitian ini adalah untuk mengetahui pengaruh kelengkapan alat dan bahan praktik terhadap hasil belajar siswa.
Populasi dan sampel penelitian ini adalah siswa kelas XI TKRO SMK N 1 Batealit tahun pelajaran 2021/2022 sebanyak 66 siswa. Teknik pengumpulan data yang digunakan untuk memperoleh variabel kelengkapan alat dan bahan praktik menggunakan angket, sedangkan variabel hasil belajar menggunakan dokumentasi nilai praktik siswa. Teknik pengolahan dan analisis data menggunakan analisis statistik deskriptif, uji F dan uji t.
Hasil analisis statistik deskriptif menunjukkan bahwa variabel hasil belajar berada pada kategori sangat baik, variabel kelengkapan alat praktik berada pada kategori baik, dan variabel kelengkapan bahan praktik berada pada kategori sangat baik. Hasil penelitian dengan uji F menunjukkan bahwa secara bersama-sama kelengkapan alat dan bahan praktik berpengaruh terhadap hasil belajar sebesar 82,3%. Hasil penelitian dengan uji t menunjukkan bahwa secara terpisah variabel kelengkapan alat dan bahan praktik berpengaruh terhadap hasil belajar. Besarnya pengaruh secara terpisah variabel kelengkapan alat praktik sebesar 82,4% sedangkan variabel kelengkapan bahan praktik sebesar 74,6%.
Kata kunci: Kelengkapan Alat Praktik, Kelengkapan Bahan Praktik, Hasil Belajar.
Deliberative discussions as a research method: A qualitative and mixed methods approach to exploring young Europeans’ identities and values
Authors: Alistair Ross
Published: August 2024

This article examines the use of deliberative discussions as a method of analysing the geo-political affiliations and values of young people. Exploring such areas through traditional interviews and questionnaires can present problems in that they can unduly prompt answers. Using open-ended and loosely structured discussions can allow the generation of ideas and views in the particular vocabulary and context of participants using non-directive open-ended questions. The qualitative data generated by such an approach can be very unstructured, but has the value of being generated by participants without using stimuli that sometimes induce responses that are unreliable. This article focuses on the principles of conducting and managing discussion processes to maximise the potential usefulness of the data. Two investigations are outlined. The first uses data from deliberative discussions in a qualitative study of how young Europeans (aged between 10 and 20) variously describe themselves as members of a state/states, and/or of Europe, a particular locality or as global. The second study uses the same data, but in a mixed methods approach that included a quantitative analysis of the young people’s use of values in explaining and illustrating particular affiliations. Deliberative discussion as a process is analysed and defined in some practical detail, with suggestions as to procedures that may elicit the most useful detail using the participants own ‘natural’ language.
Support for students with special educational needs in the Slovenian education system
Authors: Skura Monika
Published: August 2024

The article outlines how support is provided to students with special educational needs in the Slovenian education system. The principles of the adopted forms of assistance and the five tiers of the intervention model are discussed: 1. Support from teachers in the classroom, including lesson-related activities and other forms (additional teacher assistance), 2. Additional support from the school self-government, 3. Individual and group additional support, 4. Support from external institutions, 5. The process of issuing opinions regarding programs for students with special educational needs and individualized programs. The first tier involves additional teacher support, aimed at adapting the teaching process to the individual needs of students. The second tier consists of additional initiatives and measures within the student government. The third tier encompasses an individualized approach, taking into account the unique requirements of each student. The fourth tier provides support from external institutions specializing in assistance for students with disorders and disabilities. The fifth tier involves the process of issuing decisions and developing an individualized support program. The principles of supporting students with Special Educational Needs (SEN) in the Slovenian education system are drawn from the Response to Intervention (RTI) model, widely recognized and applied in the USA for over 30 years. Currently, many teachers, researchers, and other specialists are examining its utility. The text includes an analysis of the advantages and disadvantages of the adopted support model and several conclusions relevant to the Polish context of education for students with special educational needs.
Mentoring in school settings: Insights from school principals and pre-service teachers
Authors: Rzońca Ewelina , Madalińska-Michalak Joanna
Published: August 2024

Mentoring programmes have recently emerged as crucial components of professional development in Polish schools, providing essential support for teachers in line with current educational standards. This study focuses on the perspectives and experiences of both pre-service teachers and school principals regarding the role of mentoring in their professional development and learning. Employing qualitative interviews guided by Kvale’s methodology, data were collected from a sample comprising 40 teachers and 33 school principals. The findings reveal shared experiences and needs among school principals and teachers, offering insights into their perceptions, expectations, benefits, challenges, and suggestions for improving mentoring effectiveness. Additionally, both groups advocate for a mentoring approach grounded in constructivism, highlighting its importance in enriching professional development through mentoring initiatives. These insights underscore the significance of adopting constructivist mentoring models to optimise the effectiveness of mentoring programmes in school settings. However, further research is needed to explore the long-term impacts of mentoring programmes on teacher retention, student achievement, and overall school improvement.
Beyond the Paradigm of Post-1989 Feminist Art History: Researching All-women Exhibitions in Czechoslovakia, Poland and Croatia/Yugoslavia (1945–1989)
Authors: Jakubowska Agata , Placáková Marianna , Vuković Vesna
Published: August 2024

There have been some attempts in recent years to construct a global history of all women art initiatives, including those undertaken in Eastern Europe. These have succeeded in – slowly – redrawing a map of all-women art activities, and yet have revealed numerous limitations of revisionist attempts. In this text, we demonstrate how art historiography has developed in Eastern Europe after the political transformation in 1989 and how its anti-communist bias has contributed to the erasure of all-women art activities related to the socialist states’ politics from social memory and feminist art history. In the second part of the text, we develop parallel narratives – on Polish, Czech and Croatian/Yugoslav art scenes, respectively – about how this tendency is to be seen in the research on all-women exhibitions. These observations are a starting point for our histories of all-women exhibitions that include the activities of women artists and women’s organisations so far neglected in postsocialist feminist art historiography.
1975 – International Women’s Year and the Exhibitions Organised on this Occasion in Warsaw: A Case Study on State Feminism and Art Through a Revisionist Lens
Authors: Szczupacka Wiktoria
Published: August 2024

The article centres around International Women’s Year IWY (1975) and the celebrations of this international event in Warsaw – the capital city of the People’s Republic of Poland. Based on archival documents held in the Department of the 20th and 21st Century Visual Arts Documentation at the Institute of Art, Polish Academy of Sciences, correspondence and press reviews, this text describes plans and realisations of art exhibitions related to IWY. This case study aims to add to the growing body of research regarding IWY, especially to the research focused on the eastern side of the Iron Curtain. It adopts a revisionist approach to analysing the intersection of cultural policy and women’s emancipation in the state-socialist context. The 1970s is seen as a unique moment when feminist art rooted in the western second wave met state-socialist initiatives for women’s art.
Breaking the Mould? Expanding our Conceptualization of Evaluator Competencies
Authors: Castleman Ann Marie , Fierro Leslie A.
Published: August 2024

Evaluation capacity building (ECB) is an area of practice that many evaluators engage in. Previous ECB scholars have described ECB as distinct from the practice of evaluation, although the two are related. This research empirically examined competencies needed for practicing ECB, why those competencies are important, and how expert practitioners obtained those competencies. The findings suggest the role of an evaluation capacity builder is different from the role of an evaluator. The authors attempt to make the case that recognizing this difference is critical for the professionalization of the field.
E-Eval: Learnings from a Community-Based Evaluation Capacity Building Initiative
Authors: Choquette Kirsty M. , Gauthier Jenae , Daniels Jason S. , Gokiert Rebecca J. , Partnership Alberta Mentoring
Published: August 2024

Evaluation capacity building (ECB) initiatives are important for supporting social-serving organizations in using evaluation to demonstrate and improve the effectiveness of their programs. In this practice note, the authors present their experience developing and implementing E-Eval, a responsive community-based course for building evaluation capacity in Alberta’s mentoring sector. In order to support others in taking a similar approach to building evaluation capacity in the social-serving sector, they describe how the concept of E-Eval emerged, outline its design and implementation processes, and discuss their learnings and their relevance for other professionals implementing or researching community-based ECB.
Expert Panels in Evaluation: An Update From the Field Using the DATA Model
Authors: Cameron Bobby Thomas , Hynes Clinton
Published: August 2024

In this practice note, the authors reflect on the use and utility of expert panels in evaluation. They apply the describe, analyze, theorize, act model using interviews with evaluators, insights from peer-reviewed literature and their own professional observations. Connections are made to larger evaluation discourses regarding reflection, expert opinion, expertise, epistemic authority, and lived experience. It was found that expert panels are generally underutilized in evaluation due to a lack of awareness among evaluators as well as the perceived complexity associated with this method. However, the literature and interviews were clear that, when managed properly, expert panels can add tremendous value to an evaluation. There is therefore merit for more seriously considering panels in future evaluations. This note provides recommendations for evaluators and the evaluation community at large.
What Can Be Accomplished in 25 Years: In Memoriam of Dr. Stafford Hood
Authors: Boyce Ayesha S.
Published: August 2024

Dr. Stafford Hood left this earthly realm on Sunday, January 15th, 2023. His sudden passing created ripples of grief and rumination throughout the evaluation community. Hood was an evaluation and assessment expert, scholar, practitioner, teacher, and innovator. Last year, 2023, marked the 25th anniversary of his talk “Responsive Evaluation Amistad Style,” where he introduced the term “culturally responsive evaluation.” There have been a plethora of tributes to him (see the Hood Obituary, Center for Culturally Responsive Evaluation and Assessment [CREA] Statement, University of Illinois, CREA–Dublin, M. Q. Patton Video, American Evaluation Association Blog). Thus, as a board member of the Canadian Journal of Program Evaluation, CREA affiliate faculty member, and mentee of Dr. Hood, the author humbly offers some brief professional and personal reflections on his legacy 1 year after his passing.

How much time is needed to uplift unheard voices, rectify years of erasure, change theory, shift praxis, connect scholars, and mentor the next generation? Dr. Stafford Hood accomplished all of this and transformed the landscape of our field in a mere 25 years. He introduced a revolution, rectified years of erasure, created a movement, and solidified his legacy.
THE EVOLUTION OF IDEAS ABOUT THE ESSENCE OF LOCAL SELF-GOVERNMENT IN SOCIO-POLITICAL DISCOURSE
Authors:   Surgut State University of Khanty-Mansiysk Autonomous Okrug - Yugra, MARTYNOV M.YU. , SERDYUKOV D.V. ,   Surgut State University of Khanty-Mansiysk Autonomous Okrug - Yugra
Published: August 2024

The article analyzes the socio-political discourse of local self-government in the post-Soviet period of Russia’s development. The aim was to study the transformation of ideas about the functions of local government in the socio-political discourse of 2014-2023. The research method was quantitative and qualitative content analysis of texts. As it turned out, in the associative series with the concept of “local self-government”, word forms associated with the meanings of local democracy, civil society, democracy, and political participation of citizens were least used. To a much greater extent, the concept of local self-government turned out to be associated with concepts describing it as local public administration related to the performance of the function of providing services to the population, solving socio-economic problems. As a result of the study, the hypothesis was confirmed that the idea of transforming local self-government is the lowest link in the system of public power has support in political discourse. In the public consciousness, the function of this institution as a “school of democracy” was almost completely replaced by the idea of it as a “grassroots” management unit, engaged mainly in providing services to the population and solving socio-economic problems. Such a painless rejection of the democratic component in a broader context confirms the hypothesis that the formation of local self-government in the first half of the 1990s was not democratic, but politically situational in nature, associated with the interests of a relatively small number of actors, the lack of formation of local communities in the post-Soviet period, and the weakness of the “middle class”, therefore unable to become social the base of local government. This gave rise to the objective inevitability of the subsequent evolution of the institute of local self-government into the “lower floor” of the regional public administration system, bringing the “superstructure” institute of political management in line with its basic basis.
SOCIO-PSYCHOLOGICAL WELL-BEING AS A FACTOR IN ACTUALIZING CIVIC SOLIDARITY OF LOCAL COMMUNITIES
Authors:   Kuban State University, LEVCHENKO D.O. , FILIPPOV D.YE. ,   Kuban State University
Published: August 2024

Conducting research in the area of factors of civic solidarity in Russia is determined by current processes of consolidation under conditions of exogenous geopolitical risks and threats, and common strategic course for building responsible society. The study is intended to provide a foundation for the nature and role of socio-psychological well-being of citizens in the actualization of civic solidarity of local communities. The nature of social and psychological well-being as an intangible resource for the development of local communities is defined as a subjective perception of Oneself and Others through cognitive, emotional and activity assessments, constructed under the influence of learned values of spatial and territorial identity, experience of social interaction, objective factors of the surrounding reality. The empirical part of the study is based on the results of expert interviews (N = 45) and online surveys (N = 969) of residents of three subjects of Southern Russia - Krasnodar Territory, the Republic of Adygea and the Republic of Crimea. It is revealed that citizens’ subjective perception of well-being and the possibilities of its increment has a personalistic and pragmatic character. At the same time, military-political tension, which creates significant threats and risks for communities in the South of Russia, has determined transformations in civil assessments and attitudes: a sense of belonging to the fate of fellow villagers / townspeople / fellow citizens involved in conducting a special military operation of Russia, and the direct dependence articulated by experts between individual and collective (national) well-being form the basis of mutual assistance practices.
DEVELOPMENT OF RUSSIAN SOCIOLOGY OF PHYSICAL CULTURE AND SPORTS AS A SCIENTIFIC DIRECTION AND ACADEMIC DISCIPLINE
Authors:   Kuban State University, MIKHAYLOVA T.A. , STUDENIKINA E.S. ,   Kuban State University
Published: August 2024

For over a century, Russian sociologists have been engaged in the study of physical culture and sport, with a particular focus on the mass and professional spheres. Physical education and sport are integral parts of social, cultural as well as socio-political life. Motivation, socialization through sport, education and health improvement, attitudes to physical education, the problems of Olympic and mass sports movement, etc., have come to the fore in different historical periods. All this can be found in the scientific publications of Russian sociologists and other social and humanitarian scientists. In the meantime, the analysis of sociological publications on this topic and their systematization, with the exception of the work of Russian sociologist O. A. Milstein, have not been carried out in a practical manner. In this paper, a scientific analysis of a variety of sources was carried out using two distinct approaches: comparative-historical and problem-chronological. The sources included brochures, articles and monographs, dissertations, and periodicals. Consequently, the principal thematic orientations of sociological inquiry into physical culture and sport in Russia, as well as the distinctive characteristics of sociological research across different historical eras, are elucidated. The institutionalization of the sociology of sport is considered in close connection with the institutionalization of Russian sociology. Moreover, experts examine the teaching of courses on the sociology of physical culture and sport in Russian universities. The process began in the 1920s and was subsequently interrupted. It can be stated that there has been an increase in the number of scientific publications on the sociology of physical culture and sport during the 2000-2020s. Furthermore, a number of textbooks on this subject have emerged during the same period.
Exploring Student Perspectives of the Dietetics Profession Using a Professional Socialization Lens
Authors: Riediger Natalie D. , Waugh Anne , Parker Barbara , Russell Constance , Bombak Andrea E.
Published: August 2024

Purpose: We aimed to explore student perspectives of the dietetics profession using a professional socialization lens.

Methods: We conducted qualitative semi-structured interviews, virtually or by phone, with 25 dietetic undergraduate/graduate students or interns in 2020/21. Transcripts were thematically analyzed.

Results: All participants identified as female, averaged 25 years old at the time of the interviews, and were in different stages of their education. Two themes captured their perspectives of the profession: dietitians have technical expertise and professional identities are evolving. Technical expertise was focused on scientific understandings of how individuals consume and utilize food, and how (mostly Western) food should be prepared for safety and maximum nutrition. Participants perceived dietetics as a white, feminized profession with dietitians’ role to aid in weight loss; participants actively sought to resist these stereotypes, notably through social media.

Conclusions: While holding technical expertise continues to be embedded as a key component of dietetics identity, student professional socialization is also being shaped by social media, racial justice, and body positivity movements. This socialization process is likely to influence changes to the profession as students enter practice.
Pengaruh Media Sosial Instagram dan Harga Tiket terhadap Keputusan Berkunjung Event Deliland Festival 2023
Authors: Hutabarat Rebekka , Saragih Agus Mariani
Published: August 2024

This research aims to determine the influence of Instagram social media and ticket prices on the decision to visit the Deliland Festival 2023 event partially and simultaneously. This research uses quantitative methods. The object of this research is the Deliland Festival 2023 with data collected through questionnaires and observations. This research was analyzed using data quality tests, classic assumption tests consisting of normality and reliability, multiple linear regression analysis, hypothesis testing and coefficient of determination tests. The results of this research show that partially the social media Instagram has a positive and significant influence on the decision to visit the Deliland Festival 2023 event. The ticket price partially has a positive and significant influence on the decision to visit the Deliland Festival 2023 event. Simultaneously the social media variables Instagram and the ticket price have an influence positive and significant towards the decision to visit the Deliland Festival 2023. Then based on the determination value it lies in R Square. It is known that the coefficient of determination value is R2 = 0.527, which means that all independent variables, namely social media Instagram and ticket prices, influence the decision to visit by 52.70% and the remaining 47.30% can be explained by other variables not examined in this research.
Keywords: Instagram, Price, Visiting Decision.
Analisis Sarana Prasarana dan Fasilitas Pendukung untuk Memasarkan Destinasi Wisata di Kabupaten Nias Barat
Authors: Daeli Ferjenian Marlin , Saragih Agus Mariani
Published: August 2024

Infrastructure facilities are everything that supports the ease of participants to take part in tourism activities starting from starting to the completion of the organization of these tourism activities. The purpose of this study was to determine the availability of infrastructure and supporting facilities to market tourist destinations in West Nias Regency. The research method used is descriptive qualitative with direct observation data collection to West Nias Regency. As well as conducting interviews with the Hotel and the Office of Youth Sports Culture and Tourism. The results obtained that the components of infrastructure and supporting facilities have all been fulfilled, only still need improvement from the aspects of accessibility, transportation equipment, security facilities, finance, health, information centers, venues, capacity, layout, atmosphere, service, security, availability. While tourist destinations in West Nias Regency have all been fulfilled, only still need improvement from the aspects of accessibility, attractions, amenity, and human resources (Human Resources). Based on the results of calculations using the SWOT approach, it can be concluded that the infrastructure and supporting facilities for marketing tourist destinations in West Nias Regency are in quadrant I position, thus showing a very favorable situation for West Nias Regency to carry out an aggressive/growth strategy.
 
Keywords: Infrastructure, Tourism Destinations, SWOT.
Pembiayaan Bermasalah pada BPRS Bhakti Sumekar Cabang Madya Jember : Strategi Penanganan dan Penyelesaiannya
Authors: Fardela Yusfi Nila , Sari Maheni Ika , Setianingsih Wahyu Eko
Published: August 2024

The purpose of this study was to determine the strategy of handling and resolving problem financing at BPRS Bhakti Sumekar Madya Jember Branch. This research is qualitative research with a descriptive approach. A sample of 22 respondents was obtained using purposive sampling technique. Data was obtained using interviews, observation, documentation, and questionnaires and analyzed using SWOT Analysis. The results showed the results of the SWOT analysis of BPRS Bhakti Sumekar Madya Jember Branch that a growth-oriented strategy is used to implement the strategy, this is because the IE matrix shows that the highest overall score is in quadrant I. Where BPRS Bhakti Sumekar in this quadrant is in a very favorable position. BPRS Bhakti Sumekar has many capabilities and strengths that can be optimized to overcome threats and weaknesses in BPRS Bhakti Sumekar Madya Jember Branch.
 
Keywords: BPRS Bhakti Sumekar Madya Jember Branch, Handling Strategy, Settlement Of Problem Financing.
Pengaruh Workaholic dan Work Engagement terhadap Kepuasan Kerja dengan Motivasi Kerja sebagai Variabel Intervening pada Sekretariat Daerah Kabupaten Bondowoso
Authors: Zainiah Putri Yaqin , Thamrin Moh , Herlambang Toni
Published: August 2024

The objective of this study is to evaluate the relationship between workaholism, work engagement, work motivation, and job satisfaction among the staff of the Bondowoso Regency Regional Secretariat. This research utilizes descriptive and quantitative research methods, along with statistical analysis to identify the relationships between the examined variables. The sample studied in this research comprises the entire staff of the Bondowoso Regency Regional Secretariat, totaling 165 individuals. Hypothesis testing was conducted with the assistance of WarpPLS 7.0. The results of hypothesis testing indicate that all variables examined in the hypotheses have a positive and significant influence. Furthermore, the analysis results also demonstrate that workaholism and work engagement have a significant indirect effect on job satisfaction through the mediating variable of motivation. Therefore, this research provides a significant contribution to understanding the relationships between workaholism, work engagement, work motivation, and job satisfaction among the staff of the Bondowoso Regency Regional Secretariat. The implications suggest that work motivation development programs can be effective strategies to enhance the level of job satisfaction among the staff.
 
Keywords: Job Satisfaction, Work Motivation, Workaholism, Work Engagement.
Peranan Sektor Pertambangan dalam Pembangunan Ekonomi Implikasinya pada Lingkungan
Authors: Setiawan Imam
Published: August 2024

The region's mining industry is one endeavor aimed at enhancing economic conditions. To be sure, a major boost to economic growth can come from involving the mining industry as one of the tactics to strengthen the local economy. The aim of this study is to determine the degree to which environmental sustainability is taken into consideration during the planning and execution of mining operations, as well as the environmental repercussions that these activities produce in the context of economic development. The research methodology used in this study is qualitative normative juridical descriptive research. Literature reviews from books and journals are used in the data collection method. According to the study's findings, mining operations can harm nearby ecosystems by degrading the soil, contaminating water supplies, and emitting harmful air pollutants. Human health as well as the survival of the local flora and wildlife may be seriously impacted by mining waste and the pollution that results from it. Innovation and green technologies in the mining industry can assist lessen harmful effects on the environment.
 
Keywords: Economics, Environment, Mining.
Analisis Pengaruh Return on Assets, Capital Adequacy Ratio dan Loan to Deposit Ratio terhadap Kebijakan Dividen pada Perbankan
Authors: Febriyanti Sheilla , Melzatia Shinta
Published: August 2024

The study aims to: (1) Empirically test the impact of Return On Assets (ROA) on the dividend policy in BEI listed banking companies in 2018-2021 (2) Empirical test the influence of the Capital Adequacy Ratio (CAR) on dividend policies in the BEI listed Banking Companies in 2018-2020 (3) Empirically test the effect of the Loan to Deposit Ratios (LDR) on dividend policies in the BEI listed Banking Companies in 2018-2020. The population in this study are Banking company listed on the Indonesian Stock Exchange in 2022 which comprises 43 companies. Sampling using purposive sampling method and based on the defined criteria were obtained samples of as many as 12 companies. The analytical method used is multiple linear regression analysis Eviews version 10. The results showed that Return on Assets (ROA) has a negative effect on the dividend policy, Loan to Deposit Ratio (LDR) has a positive effect on the dividend policy, while the Capital Adequancy Ratio(CAR) has no effect over the dividend Policy.
 
Keywords: Dividend Policy, Capital Adequacy Ratio, Loan To Deposit Ratio, Return On Assets.
Pengaruh Digital Marketing terhadap Minat Beli pada 3 Cafe di Kabupaten Jember
Authors: Suharto Fahriza Nurseha , Sanosra Abadi , Herlambang Toni
Published: August 2024

This research aims to assess the impact of continued promotions on purchasing interest at three bistros operating in Jember, namely Rangkum Espresso, At maison, and Mr. Rokar Bistro. This exploration strategy includes investigating information from advanced promotional connections, for example, use of virtual entertainment, online missions, and customer reactions. Measurable test results show that computerized promotions have an impact on purchasing interest in the three bistros, with an importance level of 0.001. Overall, computerized promotions play a big role in shaping buyers' buying interest in these bistros. This exploration adds additional understanding of how the use of computerized media can strengthen advertising techniques and influence purchasing choices in the local bistro industry. The functional consequence of this discovery is that restaurateurs and exhibition specialists can most likely use computerized stages to increase customer purchasing interest and create areas of strength for attendance.
 
Keywords: Buying Interest, Cafe, Digital Marketing, Social Media
Pengaruh Harga serta Suasana Tempat terhadap Kepuasan Konsumen pada Warung Mbah Mut Dusun Suro Desa Sidomulyo
Authors: Nasrulloh Andryan Isa , Mala Iva Khoiril , Sutantri Sutantri
Published: August 2024

This research was conducted with the aim of evaluating how the prices and atmosphere of Mbah Mut coffee stall influence customer satisfaction. The study employed a quantitative method with a survey as its framework, and a random sampling method was used to gather data from 100 respondents. Data collection techniques in this research utilized a questionnaire assisted by the SmartPLS 4 application. The results of the study indicate that the prices and atmosphere of the stall have a positive impact on customer satisfaction at Mbah Mut Coffee Stall. Furthermore, these findings also demonstrate that both the price and atmosphere of the stall positively affect the satisfaction level of customers who consume coffee at Mbah Mut Coffee Stall.
 
Keywords: Atmosphere, Customer Satisfaction, Price.
Analisis Sistem Informasi Akuntansi dalam Menunjang Kualitas Laporan Keuangan pada KSP Kopdit Tuke Jung Kantor Pusat Nelle
Authors: Weking Rofina Beto , Herdi Henrikus , Rengga Andreas
Published: August 2024

This study aims to determine and analyze the application of accounting information systems in supporting the quality of financial statements at KSP Kopdit Tuke Jung Nelle Head Office. The data collection used in this study used observation, interview, and documentation methods. This type of research uses qualitative descriptive. Using this qualitative descriptive method, researchers describe and describe and analyze the application of accounting information systems in supporting the quality of financial statements at KSP Kopdit Tuke Jung Nelle Head Office. The results of this study show that the application of the accounting information system at the KSP Kopdit Tuke Jung Nelle Head Office has been implemented but there is still a lack of relevance in presenting quality financial statements because there are still delays in the submission of financial statements.
 
Keywords : Accounting Information Systems, Quality of Financial Reports.
Pengaruh Kepemimpinan terhadap Kinerja Karyawan Pada PT. Akebono Brake Astra Indonesia
Authors: Nurlela Siti , Amin Mustangin
Published: August 2024

Leadership on Employee Performance at PT. Akebono Brake Astra Indonesia, Management Study Program, Faculty of Economics and Business, Jayabaya University, under the guidance of Dr. Mustangin Amin, SE., MM. This research aims to find out whether there is an influence between Leadership (XI) on Employee Performance (Y) of PT employees. Akebono Brake Astra Indonesia. The method used in this research is a quantitative method with data collection techniques through questionnaires. The sample used in this research was 53 respondents. The data analysis techniques in this research are validity test, reliability test, correlation coefficient analysis, simple linear regression analysis, t test, and determination correlation analysis using the SPSS 25 program. The research results show that leadership has a positive and significant effect on employee job satisfaction at PT. Akebono Brake Astra Indonesia, where the significant value resulting from processing the t test is 0.000 < 0.05, and the calculated t value is 3.894 > t table 2.008, then Ho is rejected and Ha is accepted, meaning that partially there is a significant influence between leadership variables on employee performance . The results of the coefficient of determination show an R square value of 0.214 or 21.4%, which means that the influence of leadership on employee performance is only 21.4%, while the remaining 78.6% is influenced by other factors not found in this research. Suggestions in this research for PT. Akebono Brake Astra Indonesia is a company that needs to pay more attention to the health of its employees, and companies need to supervise employees in completing work.
 
Keywords: Employee Performance and Leadership.
Pengaruh Cash Holding, Keputusan Investasi dan Struktur Modal terhadap Nilai Perusahaan dengan Komite Audit sebagai Variabel Moderasi
Authors: Nabillah Dzulviane Priska , Astusi Christina Dwi
Published: August 2024

This research aims to determine the influence of Cash Holding, Investment Decisions and Capital Structure on Firm Value with the Audit Committee   as a Moderating Variable. The measurements used for each variabel are firm value using Tobin's Q, cash holding using CH, investment decisions using the TAG proxy, capital structure using the DER proxy, and audit committees using measurements using the number of audit committee meetings in the company. The population in this research are companies in the Consumer Non-Cyclical sektor in 2020-2022 which are listed on the Indonesia Stock Exchange (IDX). The data used is secondary data with a sampling technique using the purposive sampling method. Based on this method, there are 89 companies in the population out of 112 companies that meet the criteria. The samples were taken over a three year annual financial reporting period so that in total there were 210 samples. The analytical method used in the research is multiple linear regression analysis. The results of the analysis show that investment decisions have a positive effect on firm value. Meanwhile, cash holding and capital structure have no effect on firm value. The audit committee as a moderating variable is able to strengthen the influence of cash holding and investment decisions on firm value. However, the audit committee was unable to weaken the influence of capital structure on firm value.
 
Keywords:  Audit Committee, Capital Structure, Cash Holding, Firm Value, Investment Decisions.
Pengaruh Struktur Kepemilikan terhadap Kualitas Audit dengan Koneksi Politik sebagai Variabel Pemoderasi
Authors: Ahada Nuris Alifianti , Cristy Melisabeth , Lastanti Hexana Sri
Published: August 2024

This research aims to determine the influence of ownership structure on audit quality with political connections as a moderating variable. The ownership structure is a representation of GCG (Good Corporate Governance) which is proxied by Institutional Ownership, Foreign Ownership, Family Ownership and Blockholder Ownership. This research uses descriptive quantitative methods. The sampling technique uses a purposive sampling method with the samples used in this research being banking companies listed on the Indonesia Stock Exchange (BEI) with research data from 2020 to 2022. The data collection technique is carried out using secondary data in the form of data originating from the company's financial reports. which is listed on the Indonesian Stock Exchange (BEI). The results of this study show that Institutional Ownership and Foreign Ownership have no effect on Audit Quality while Family Ownership and Blockholder Ownership have a positive effect on Audit Quality. And for Political Connections successfully moderated the influence of Foreign Ownership and Blockholder Ownership on Audit Quality. However, it was unsuccessful in moderating the effect of Institutional Ownership and Family Ownership on Audit Quality.
 
Keywords: Audit Quality, Ownership Structure, Political Connections.
Pengaruh Siklus Hidup Perusahaan, Board Size, Sales Growth, Dividend Payment dan Research and Development Expenditure terhadap Cash Holding
Authors: Hidayah Choirunina , Puspitasari Windhy
Published: August 2024

This research aims to analyze the influence of the company's life cycle, board size, sales growth, dividend payment, and research and development expenditure on cash holding. The data used in this study are secondary data sourced from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The research sample was selected using purposive sampling, resulting in 25 companies as samples. The data analysis method used for hypothesis testing is multiple linear regression using SPSS software. The research results indicate that the Company's Life Cycle has a positive influence on Cash Holding, while Board Size, Sales Growth, Dividend Payment, and Research and Development Expenditure have a negative influence on Cash Holding. This research is expected to be considered by management and investors to pay attention to the company's life cycle, board size, sales growth, dividend payment, and research and development in order to maintain cash holding stability and minimize losses.
 
Keywords: Board Size, Cash Holding, Company Life Cycle, Dividend Payment, Research And Development Expenditure, Sales Growth.