bluuebunny/crossref_metadata_2025 huggingface dataset:
Facebook: fenómeno adictivo en las relaciones virtuales
Authors: Loarca Marroquín Salvador
Published: June 2023

PROBLEMA: actualmente la red social más utilizada por las personas es el Facebook y se ha observado que algunos  usuarios especialmente los jóvenes dependen de la red social por falta de control y disciplina.  OBJETIVO: evidenciar  si el uso constante del Facebook provoca ansiedad o adicción en los usuarios. MÉTODO: se realizó el estudio con enfoque cuantitativo y alcance descriptivo, se tomó una muestra de 43 estudiantes de la carrera de Derecho del Centro Universitario de Sololá a quienes se les aplicó una encuesta. RESULTADOS: se evidenció  que  el 99% de los encuestados (42) tienen activada una cuenta en Facebook y  ocupan en promedio media hora al día para revisar las noticias y muros de los amigos.  La mayoría indicaron que el uso es satisfactorio para sus intereses a pesar de que en algunos ocasiona dolor de cabeza y de ojos. Únicamente el 10% de los estudiantes (4) indicaron tener dependencia a la red social Facebook. CONCLUSIÓN: es necesario tener disciplina para usar Facebook, si bien es cierto que ha significado un medio para acercar a las personas, para la libertad de expresión y sentimientos a través de diferentes opciones, no hay una cultura digital para su uso de forma responsable.
Pengaruh Kompensasi, Mutasi, Motivasi, dan Lingkungan Kerja Terhadap Kinerja Guru Sekolah Dasar di Kabupaten Kepulauan Anambas
Authors: Asiah Asiah , Ratnasari Sri Langgeng , Lestari Etty Puji
Published: June 2023

This study aims to determine and analyze the influence of compensation, mutation, motivation, and work environment on teacher performance in primary schools in the Anambas Islands. The type of research used in this study is quantitative research. The population in this study was 258 Primary School Civil Servant teachers from 10 Districts in the Anambas Islands Regency. The sampling technique uses simple random sampling technique so that it produces 72 respondents. Data source used is primary data. Data collection techniques used questionnaires. Data analysis techniques used are classical assumption test, hypothesis testing and multiple linear regression test. The results showed that the compensation variables have a positive and significant effect on teacher performance, mutations have a positive and significant effect on teacher performance, motivation has a positive and significant effect on teacher performance and the work environment has a positive and significant effect on teacher performance. Simultaneously the variables of compensation, mutation, motivation and work environment have a positive effect on Teacher Performance, this is shown by the value of Adjusted R Square of 0.615 or 61.5%. while the remaining 38.5% was influenced by other factors not included in this study.
Analysis of the Determinant Factors of Government Performance
Authors: Ishak Jouzar Farouq , Sarah Ira Siti , Suwondo Sulistia
Published: June 2023

The purpose of this study is to scrutinize the determinants of provincial government performance. The data is sourced from the Budget Realization Report from the Ministry of Finance and the Report on Rating, and Performance Status of Regional Government Administration by the Ministry of Home Affairs The methods used in testing are linear regression with the ranking and performance status of regional government administration from 30 provinces in Indonesia as a sample. The result of this study indicates that only the degree of decentralization influences provincial government performance. The essence of decentralization is internalizing costs and benefits for the people. To encourage the improvement of regional quality, local governments should integrate all programs and activities with the central government.
The Role of Work Motivation, Competency, and Professionalism on Teacher Performance
Authors: Mardikaningsih Rahayu , Sinambela Ella Anastasya , Mendrika Vatosoa
Published: June 2023

One element of the school as a system is the teacher. The role of the teacher is one of the resources that determine the success of education, especially in teaching and learning activities in schools. This study aims to discuss the role of work motivation, competence, and professionalism on teacher performance. This study uses a survey method with a correlational quantitative approach. The research location is in the School Cluster, Gempol District, Pasuruan Regency. Data were collected from all primary school teachers in the UPTD Education and Culture of Gempol District as many as 40 people. The data analysis used is multiple linear regression. The findings of this study indicate that there is a significant role of teacher motivation, competence and professionalism to shape teacher performance together. Motivation partially plays a significant role in shaping teacher performance. Competence partially provides a significant role in the ups and downs of teacher performance. The formation of teacher performance is based on the professionalism of the teacher.
Faktor yang Mempengaruhi Manajemen Laba Pada Perusahaan di Indonesia
Authors: Pranyoto Mhd Purwo , Ovami Debbi Chyntia
Published: June 2023

This study aims to examine the effect of capital structure, liquidity, profitability and firm size on earnings management in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2020. Determining the sample using the purposive sampling method, samples obtained by 11 food and beverage companies from 2018-2020 in order to obtain 33 observational data. This research data is secondary data with multiple linear regression analysis technique (multiple linear regression method) to test the assumptions for the feasibility of the data. The data processing used in this study uses panel data regression with the help of Eviews 10 software. The results of this study found that capital structure has a negative and significant effect on earnings management, liquidity has a positive and insignificant effect on earnings management, company size has a negative and insignificant effect. to earnings management earnings management. However, profitability has no significant effect on earnings management. Meanwhile, based on the results of the simultaneous test (F test) that all independent variables simultaneously and significantly affect the dependent variable.
Pengaruh Modernisasi Sistem Administrasi Perpajakan, Sosialisasi Pajak, Kualitas Pelayanan, Dan Pengetahuan Mengenai Pajak Terhadap Kepatuhan Wajib Pajak Tahun 2022 (Studi Empiris Wajib Pajak Di Kabupaten Pati)
Authors: Setyobudi Setyobudi , Muchayatin Muchayatin
Published: June 2023

The research is an empirical study that aims to analyze whether there is an influence between modernization of the Tax Administration System, Tax Socialization, Service Quality, and Knowledge about Taxes on Taxpayer Compliance in Pati Regency. The sample of this study was 100 respondents who qualified as taxpayers in Pati Regency. The data collection technique uses nonprobability sampling with incidental sampling method. Primary data in the study were obtained by disseminating questionnaires (questionnaires) and secondary data in this study were obtained from journals, books and several supporting sources. The analysis method used is the smartPLS method, showing that the variables of modernization of the tax administration system, tax socialization, quality of service and knowledge of taxes have a significant positive effect on taxpayer compliance.
Pengaruh Perubahan Iklim Terhadap Konsumsi Listrik Rumah Tangga Provinsi Banten
Authors: Fakhrudin Muhamad , Fatoni Ahmad
Published: June 2023

This study aims to examine the effect of climate change on household electricity consumption in Banten Province. The research uses a quantitative method of panel data from 4 districts and 4 cities in Banten Province during 2016 to 2020. Three indicators are used to see climate change, namely air temperature, solar radiation and rainfall. The results showed that partially air temperature had a significant positive effect on household electricity consumption, solar radiation had a positive effect on household electricity consumption, and rainfall had a significant positive effect on household electricity consumption. Simultaneously these three variables have an influence on household electricity consumption in Banten Province.
Pengaruh Persepsi Nilai Terhadap Niat Beli Pada Makanan Organik
Authors: Anggreiawan Franky , Fadli Jul Aidil
Published: June 2023

In the era of globalization, more and more new market segments are concerned about the environment, and the demand for organic food is increasing as well. This market segment, called green consument, incorporates organic foods into their daily diet and encourages changes in their attitudes, beliefs, motivations, and values towards the consumption of certain foods. The purpose of this study is to determine the relationship between the perceived value dimension (functional, emotional, social, economic value) to the intention to buy organic food in the Bekasi City Region. The method in this study uses a quantitative approach. The study was conducted on 105 general respondents who intended to buy organic food and were domiciled in Bekasi City. The sampling technique in this study is purposive sampling-judgement sampling and convenience with online sampling. The instrument used was in the form of a questionnaire that was distributed to respondents online. The data that has been collected, is then processed using SPSS 25 software by the method of multiple linear regression analysis. Based on the study, it was found that there was a significant relationship between the functional value variable (X1), the emotional value variable (X2), the economic value variable (X3) and the social value variable (X4) to the purchase intention variable (Y) simultaneously by 26.4%. Partially, there are variables that are not significantly related to the purchase value variable, namely the functional value variable (X1) and the social value variable (X4).
Penggunaan Teknologi Informasi, Keterampilan dan Pengetahuan, Serta Sumber Daya Keuangan Terhadap Praktik Manajemen Persediaan
Authors: Ahmatang Ahmatang , Said Muhammad
Published: June 2023

An optimal inventory management practice is graetly needed in retail business sector because of their highly varied inventories an uncertain demand for costumers needs. With an optimal inventory management practice, identification of the number of goods and costs needed would be acurate, This research aimed to test whether factors like use oh information technology, skills and knowladge, and financial resouces might influence the inventory management practice of germent retail business in Tarakan. The research data were obtained throughquestionnaire using Likert scalemethod with 27 questions, that the questionnaire was distributed to 85 garment retail business in Tarakan using a purposive sampling method. The data collected were analyzed descriptifvely using quantitative approach with computer program SPSS. The results of this research showed that the variables use of information technology, skilss and knowladge, and financial resource positifvely, significantly influenced inventory management practice. The reserach findings could be used for recommendation and evaluation in inventory management practice to accelerate business’s operational activities and satisfy customers’ demand.
Analisis Transformasi Digital Terhadap Pengelolaan Keuangan UKM Di Masa Pandemi Covid 19
Authors: Suginam Suginam
Published: June 2023

The purpose of this research is to test the analysis of the success of digital transformation in the financial management of SMEs during the covid 19 pandemic. The research method uses a quantitative method approach and performs an analysis using multiple linear regression. The data is taken from SMEs and processed using SPSS. The results of the research show that the variables of Realization of Sustainable Business Value (X1), Market Accepted Innovation (X2) and Cloud / Digital-Based Business Process Improvement (X3) have an influence on the success of digital transformation where it can be seen the acceptance of H1, H2 and H3. In addition, all variables have a joint influence (Stimulant) on the success of the digitalization transformation and is supported by the acceptance of H4.
Determinan Akuntabilitas Dana Desa Pada Pemerintahan Desa Di Kecamatan Beringin Kabupaten Deli Serdang
Authors: Yustika Yustika , Dewi Ratna Sari
Published: June 2023

This study aims to determine the effect of Village Apparatus Competence, Community Participation and Internal Control System on Village Fund Accountability in Beringin District. This type of research is quantitative research. This research was conducted in 11 villages located in the District of Beringin. The population and sample in this study consisted of 55 people, each of which was the village head, village secretary, BPD village treasurer and the community of the 11 villages studied. The sampling technique used total sampling. Sources of data used in this study is primary data obtained by using a questionnaire and measured using a Likert scale. While the data analysis method used in this study is the method of multiple linear regression analysis carried out with the help of computer software, namely the Statistical Package for Social Science (SPSS 25). The results in this study indicate that: Village Apparatus Competence partially and significantly has no effect on Village Fund Accountability. Community participation partially and significantly has no effect on Village Fund Accountability. The Internal Control System partially and significantly affects Village Fund Accountability. Competence of Village Apparatus, Community Participation and Internal Control System simultaneously and significantly affect Village Fund Accountability.
Dampak Karakteristik Dewan Direksi terhadap Kinerja Keuangan pada Perusahaan Kriteria Syariah Sektor Perdagangan, Jasa, dan Investasi
Authors: Hermawan Dadang , Setiawan Setiawan , Calvina Eka Putri
Published: June 2023

The purpose of this study is to analyze the impact of board of characteristics indicators on ROA, as well as educational and experiential moderation tests on these influences. Trade, service and investment sector companies registered with ISSI are used as a population. The secondary data used, namely ROA, size, gender, and independence of the board of directors, as well as education and experience as moderation variables, were obtained from the Annual Financial Statements for the period 2018-2020. The analysis methods used are model output, inner model and hypothesis testing with Warp Pls 7.0. The result of this study is that the size of the board of directors and independent directors affects the ROA but is not able to be moderated by education and experience. Female directors have no effect on ROA and are incapable of being moderated by experience but can be moderated by education.
Pengaruh Role Stressor Terhadap Komitmen Organisasi dengan Pemberdayaan Karyawan Sebagai Variabel Intervening
Authors: Hakim Abdul Khair , Yanti T. Juli , Hakim Muhammad Rusydi , Indah Putri Permata , Ady Amri , Tarigan Nur M. Ridha
Published: June 2023

This study aims to determine the effect of Role Stressor on organizational commitment with employee empowerment as an intervening variable on Cv. Kotama Shoes Medan. Data collection techniques used in this study were surveys and questionnaires. The population and samples used in this study were employees at Cv. Kotama Shoes Medan as many as 100 employees as the research sample. The data analysis technique used in this study is testing the validity and reliability of the data, classical assumption test, regression test, path analysis and the coefficient of determination. Some of the variables used in this study are role conflict, role ambiguity, role overload and employee empowerment. The role conflict variable has a negative and significant effect on commitment with a value of -0.532 and a significance value of 0.013, so hypothesis 1 is accepted. The variable role ambiguity has a negative and significant effect on commitment with a value of -0.525 and a significance value of 0.008, so hypothesis 2 is accepted. The role overload variable has a positive and significant effect on commitment with a value of 0.583 and a significance value of 0.036, so hypothesis 1 is rejected. Employee empowerment variable employee empowerment is not able to mediate the effect of role conflict, role ambiguity, and role overload on organizational commitment. This is evidenced by the t-count value of the role conflict variable of -0.1579 , role ambiguity of -1.0879, and the t-count value of role overload of 1.003 , this explains that the t-count value of each variable is smaller than t table of 1,983. This means that employee empowerment cannot mediate the effect of the independent variable on the dependent variable. Based on this statement, hypotheses 2, 5 and 6 are rejected.
Faktor-Faktor Determinan Yang Mempengaruhi Tingkat Kemiskinan Di Indonesia Dengan Indeks Pembangunan Manusia Sebagai Variabel Intervening
Authors: Saputra Dedi , Panorama Maya
Published: June 2023

Poverty is a classic problem that occurs throughout the world, including Indonesia. During the last 10 years, the poverty rate in Indonesia has fluctuated, many economic factors are able to influence the poverty rate such as the open unemployment rate, the growth of zakat funds, and the human development index. Fluctuating developments were also experienced by the variable open unemployment rate, the growth of zakat funds, and the human development index, especially with the covid-19 pandemic that occurred, making it interesting to see whether these three variables were able to influence the poverty rate in Indonesia. This study aims to determine how the effect of the open unemployment rate and the growth of zakat funds on the poverty rate in Indonesia for the 2012-2021 period by using the human development index number as an intervening variable. This research is a quantitative type of research using eviws 10 as a data analysis tool, while the population in this study is the annual report data from the Central Statistics Agency and the National Amil Zakat Agency from 2012-2021 with a sample of 40 data. By using multiple linear regression and Sobel test to determine the indirect effect of the variable open unemployment rate, and the growth of zakat funds on the poverty rate with the human development index as an intervening variable. The results of this study explain that the open unemployment rate has a negative and significant effect on the human development index with a coefficient of -0.01 with prob. 0.00, the growth of zakat funds has a positive and insignificant effect on the human development index with a coefficient of 0.00 with prob. O.75 means that it is not significant, the open unemployment rate has a positive and significant effect on the poverty level with a coefficient of 0.54 with prob. 0.02, , the growth of zakat funds has a positive and insignificant effect on the poverty level with a coefficient of 69.01 and prob. 0.37, the human development index does not mediate the effect of the open unemployment rate on the poverty level as seen from the results of the one and two tailed Sobel test above 0.05, the human development index (IPM) does not mediate the effect of the growth of zakat funds (PDZ) on the poverty level (TK) evidenced by the results of one tailed and two tailed Sobel test above 0.05.
Pengaruh Covid 19 Terhadap Tingkat Kesehatan Koperasi Simpan Pinjam
Authors: Sumiyati Sumiyati , Suwondo Sulistia , Rufaedah Yanti , Zamhar Muhammad Jiddan
Published: June 2023

This study aims to determine the health level of cooperatives, in Koperasi Keluarga Besar Dispenda Provinsi Jawa Barat (KKBD) for the 2019-2020 period when the covid 19 pandemic occurred, in terms of seven aspects of the assessment, namely, aspects of capital, quality of productive assets, management, liquidity, efficiency, independence and growth and identity of cooperatives. This research is a descriptive evaluative research, with primary and secondary data sources. The data analysis technique used is collected through interviews and financial statement documents such as: balance sheet, report on calculation of operating results (PHU) and report on remaining operating results (SHU). In relation to cooperative health, the savings and loan business health model is used which refers to Ministerial Regulation No.14/Per/M.KUKM/XII/2009. The results of this study indicate that the West Java Province KKBD in terms of the aspect of capital quality obtained a perfect score in 2019 and 2020 with a score of 12, so it is included in the category or predicate Healthy. For the aspect of earning asset quality, it obtained an average score from 2019 to 2020 with an average score of 16, so that the quality aspect of earning assets is under supervision. Judging from the quality of management obtained an average score of 13.6, so that the management aspect is categorized as healthy. Judging from the quality aspect of efficiency, it obtained an average score of 5, so it was categorized in special supervision. For the quality of liquidity obtained an average score of 5.625, so it is categorized under special supervision. For the aspect of independence and cooperative growth, it obtained an average score of 4.5, so it was categorized under special supervision. Meanwhile, the cooperative's identity quality has an average score of 4.375, so it is categorized under special supervision.
Pengaruh Fraud Triangle Terhadap Manajemen Laba Pada Perusahaan Manufaktur Di Bursa Efek Indonesia
Authors: Ningsih Fitria Eka
Published: June 2023

This study aims to analyze the influence of fraud triangle on earnings management. Fraud triangle theory proposed by Cressey states that there are three conditions that become risk factors of fraud namely pressure, opportunity and rationalization. To examine the occurrence of earnings management, this study proposes a variable that is the proxy size of the three components of the fraud triangle, as listed in SAS No. 99 of personal financial need, external pressure, and financial targets as a measure of the pressure component, ineffective monitoring as a measure of the component of opportunity, and component rationalization. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2018-2021. Purposive sampling method used in sampling so that obtained by research data as many as 21 companies. The study used secondary data obtained from the annual report of manufacturing companies listed on the BEI in 2018-2021. Method of testing the hypothesis in this study using multiple linear regression method. The results showed that personal financial need variables proxied with stock ownership ratio, ineffective monitoring variables proxyed by the number of audit committees, the rationalization variables proxied by the Dividend Payout Ratio have no effect on earnings management. While the external pressure variables proxyed by Debt To Equity Ratio and Return On Asset, ineffective monitoring variables proxied by the proportion of independent board of commissioners have an influence on earnings management.
Pengaruh Disiplin Kerja, Motivasi Kerja Dan Pengembangan Karir Terhadap Peningkatan Kinerja Pegawai
Authors: Hia Yasokhi , Lubis Siti Zahara , Ghozali Ghozali , Butar-Butar Didik Opralisda , Saragih Aida Oktafina , Suprayitno Eddi
Published: June 2023

This research aims to find out the influence jointly or partially between work discipline, work motivation and career development to the performance of the Workers at the Dinas Pendidikan Provinsi Sumatera Utara. This research uses descriptive qualitative method using primary and secondary data. The population is the workers of the company. Sixty three workers become the sample of this research. Data analysis technique used is linear regression which shows that from the three independent variables applied to the regression model (work discipline, work motivation and career development). Work discipline is significant for 0,002 which can be concluded that work discipline affects performance (hypothesis 1 accepted). Work motivation has significant value 0,122 which can be concluded that work motivation not affects performance (hypothesis 2 rejected). Career development variable has significant value 0,020 which means that career development influences performance (hypothesis 3 accepted). Research results show that work discipline, work motivation and career development all positively influence the performance of the workers. It can be proven using the result of regression statistic test with probability value 0,000 obtained which is lower than α (α=0,05). So, it can be said that work discipline, work motivation and career development influence positively the performance of the workers. Thus, hypothesis 4 accepted.
Pengaruh Sarana Prasarana, Kualitas SDM dan Kemampuan Kerja Terhadap Kinerja Pegawai
Authors: Hasanuddin Hasanuddin , Singgarniari Eva , Faisal Faisal , Ritonga Agussalim , Nasution Imran , Wasesa Supar , Rahayu Sri
Published: June 2023

This study aims to determine the effect both jointly and partially between infrastructure, quality of human resources and work ability on employee performance at the Community and Village Empowerment Service (PMD) of Labuhanbatu Regency. This study uses quantitative methods with the type of explanatory research using primary data and secondary data. The population in this study were employees at the Department of Community and Village Empowerment (PMD) of Labuhanbatu Regency and as many as 52 employees were used as research samples. The data analysis technique used is multiple and partial linear regression using SPSS 24.0. The results of the regression analysis showed that of the three independent variables included in the regression model (infrastructure, quality of human resources and work ability). The infrastructure variable is significant at 0.016 so it can be concluded that infrastructure has an effect on employee performance (hypothesis 1 is accepted). HR quality variable which has a significant value at 0.000. So it can be concluded that the quality of human resources has an effect on employee performance (hypothesis 2 is accepted). The work ability variable which has a significant value is 0.007. So it can be concluded that work ability has an effect on employee performance (hypothesis 3 is accepted). The results showed that the variables of infrastructure, quality of human resources and work ability together had a positive effect on employee performance. This is evidenced by the statistical results of the regression test obtained a value with a probability of 0.000 is smaller than (α = 0.05), it can be explained that infrastructure, quality of human resources and work ability have a positive effect on employee performance. Then the fourth hypothesis is accepted.
Prediksi Peningkatan Laba Perusahaan Ritel Pada Semester Kedua Berdasarkan Dengan Kinerja Keuangan Perusahaan
Authors: Hidayat Syahrijal
Published: June 2023

In recent years, global economic competition is very tight. For companies that cannot compete in this global economic competition, it is feared that the company will experience a setback. One company that is very active in this global economic competition is a retail company. An increase or decrease in profit in retail companies is also known as profit growth or decrease. Measurement of profit increase in retail companies is generally based on the financial performance of the company in each semester. The measurement of increasing profits and company performance can illustrate the performance carried out by management in retail companies. In this study, it will be investigated whether the variables of total asset turn over, current ratio, net profit margin and debt to equity ratio in retail companies are based on the company's financial performance. The number of samples is 30 retail companies. Techniques in data analysis using classical assumption testing, coefficient of determination, t test, f test and multiple linear regression. The results of the research for the H1 and H2 hypotheses in the research test were rejected. Furthermore, the hypothesis H3 and H4 are accepted while for testing on H1, H2, H3 and H4 whether there is a relationship between all variables that have an effect on increasing profits is rejected.
Pengaruh Kualitas Pelayanan, Harga dan Lokasi Terhadap Keputusan Menginap
Authors: Sinaga Montel , Lubis Dewi Shinta Wulandari
Published: June 2023

Service quality is very important in the development of a hotel, namely to attract guests who come and become regular visitors, as well as price and location. Price and location is one of the keys to the success of a business, especially in the hospitality sector. Currently every hotel has the goal of ensuring an adequate level of profitability from its core activities, which can be achieved not only by reducing the cost of providing hotel services, but also by setting an optimal price for their services. and the location at the Hotel Pansur Gading Ressort. The respondents of this study were 20% of all hotel guests, namely 40 people. This research method used SPSS 25, the data analysis method was descriptive quantitative, and this study used multiple linear regression analysis mode. The results of this study explain that the better the quality of service, price and location, the higher the level of visitors. Partially, the service quality and price variables of this study have no effect on the dependent variable And Resort. However, the location variable has a positive and significant effect on the purchasing decisions of visitors at Pancur Gading Hotel And Resort.
Moderasi Good Corporate Governance pada Pengaruh Intellectual Capital terhadap Kinerja Keuangan
Authors: Arifin Andi Harmoko
Published: June 2023

The condition of the domestic cement market is experiencing an oversupply so that it is in a very apprehensive condition or is on the verge of bankruptcy. Why is this happening because there is a predatory pricing policy, in which a cement company deliberately sells cement in Indonesia at a loss, so the government must also make more specific regulations governing various illegal business practices. The research objective is to analyze and test the effect of intellectual capital and on GCG, to analyze and test the effect of intellectual capital and GCG and to analyze and test the effect of intellectual capital on PT Semen Tonasa's financial performance through the GCG variable. Data collection was carried out using a survey method by selecting samples by purposive sampling among existing populations based on work units, the units of analysis in this study were organic employees, General Managers, Senior Managers, Managers and Supervisors, so that the sample used was 79 samples. In accordance with the hypothesis that has been formulated, in this study the analysis of the research data used Smart PLS (Partial Least Square) software. The results of the study show that intellectual capital has a significant positive effect on good corporate governance. intellectual capital has a significant positive effect on financial performance. good corporate governance has a significant positive effect on financial performance, and good corporate governance is able to moderate the relationship of Intellectual capital to financial performance in PT. Semen Tonasa, this shows that effective good corporate governance will increase intellectual capital and ultimately have an impact on increasing the company's financial performance.
Analisis Flypaper Effect dan Pengaruhnya Terhadap Pertumbuhan Ekonomi Melalui Mediasi Belanja Daerah
Authors: Rizqullah Achmad , Meldona Meldona
Published: June 2023

The regional government allocates funds in the form of regional budgets in the APBD to increase fixed assets. So far, regional spending has been used more for routine spending which is relatively less productive. The purpose of this study is to analyze the effect of Regional Original Income (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH) on regional Expenditure Allocation in Bima City government.  The population of this study is the financial report of the Bima City APBD realization for 17 years starting from 2004 to 2021, while the research sample uses 5 years, which is from 2017 to 2021.  The secondary data used in this research is the Bima City Government APBD Realization Report. Hypothesis testing in this study used Smart PLS.  Research shows that PAD and DAU have a significant effect on economic growth.  However, PAD and DAU have no effect on Regional Spending, and Regional Expenditure cannot mediate the influence of PAD and DAU on economic growth. The results showed that there was no flypaper effect phenomenon in the Bima City Government Budget.
Islamic Financial Technology dalam Kajian Filsafat Ilmu
Authors: Hirawati Heni , Harsono Mugi
Published: June 2023

Islamic financial technology (fintech) has experienced rapid development but is still not comparable to conventional fintech developments. This study aims to examine the construct of Islamic fintech in the view of the philosophy of science from the aspects of ontology, epistemology, and axiology. Islamic fintech is an interesting research area and continues to grow in the field of management, especially financial management. The method used is a literature review, which discusses the meaning, history, theory, and benefits of Islamic fintech to get a more detailed picture of Islamic fintech from previous researchers. This research also identifies the antecedents and consequences of Islamic fintech. The antecedents of Islamic fintech consist of resources, risks, profits, and competition which are factors of the company, as well as literacy, attitude, and acceptance, which are factors of consumers, and regulations from policymakers. The consequence of Islamic fintech is a sustainable finance system.
Pengaruh Pajak Daerah, Dana Perimbangan, Pendapatan Asli Daerah, dan Belanja Modal Terhadap Kinerja Keuangan Kabupaten/Kota
Authors: Pangestu Rangga
Published: June 2023

This study aims to determine the effect of local taxes, balance funds, local revenue, and capital expenditure on thefinancial performance of the district/city government of North Sumatra province. This research was conducted in the district/city of North Sumatra province. This type of research in this study uses an associative approach using quantitative data. The population in this study are 33 districts in North Sumatra and the Sample Districts in Figures in North Sumatra Province for 2018-2020 are available at the Central Statistics Agency. Data collection in this case, the researcher obtained research data from the Regency in Figures of North Sumatra Province where the data is available at the Central Bureau of Statistics. The results of the analysis show that local taxes and capital expenditures have no effect on financial performance. conversely, balancing funds have a negative effect on financial performance, and local revenue has a positive effect on financial performance.
Penerapan Model UTAUT untuk Mengetahui Minat Perilaku Konsumen dalam Penggunaan QRIS
Authors: Auliya Putri Nur , Arransyah Muhammad Fikry
Published: June 2023

Technological advances in the payment system have replaced the role of cash into a more efficient and economical form of non-cash payment. Currently, there are more and more technologies that affect the payment system with a variety of applications that people use as a means of non-cash payment. Therefore, on 17 August 2019 Bank Indonesia released a Quick Response (QR) Code standard for payments through server-based electronic money applications, electronic wallets, or mobile banking called the QR Code Indonesian Standard (QRIS). This study aims to determine the factors that influence behavioral intention to use QRIS by using theoryModel Unified Theory of Acceptance and Use Technology (UTAUT). The research method used is descriptive quantitative. Sampling technique is done by using the technique nonprobability sampling that is purposive sampling with a sample of 100 respondents from QRIS users. The results of this study show performance expectancy, effort expectancy, and social influence has a positive and significant influence on behavioral intention the use of QRIS. Behavioral intention has a positive and significant influence on use behavior. Whereas, facilitating conditions has a positive and not significant effect on use behavior the use of QRIS.
Pengaruh Brand Image dan Brand Ambassador Terhadap Purchase Decision melalui Brand Trust sebagai Intervening
Authors: Hera Hera , Fourqoniah Finnah
Published: June 2023

This study aims to determine whether there is an influence of brand image and brand ambassador on purchase decision through brand trust as an intervening agent for MS Glow consumers in Samarinda City. This study used a quantitative method by collecting data by distributing questionnaires to respondents. The research was conducted on 100 female respondents in the age range of 17-41 years who live in Samarinda City and have purchased MS Glow Beauty Skincare. The sampling technique used in this study was non-probability sampling with purposive sampling method an online. The data that has been collected is then processed using the SmartPLS 3.2.9 analysis tool with the Structural Equation Modeling (SEM)-PLS method. The results of the study show that there is a positive and significant influence on brand image and brand ambassadors on brand trust. However, brand image and brand ambassador have a negative and insignificant effect on purchase decision. Based on the results of the specific indirect effect, brand trust managed to mediate in a positive and significant way the influence of brand image and brand ambassador on purchase decision.
Pengaruh Persepsi Wajib Pajak UMKM Atas Undang-Undang HPP, Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM
Authors: Hutapea Herti Diana , Manurung Amran , Sihotang Kristiani
Published: June 2023

The low level of MSME taxpayer compliance is one of the causes of not optimal tax revenue in Indonesia. The total MSME actors reached 64.2 million while the number of MSME actors registered as taxpayers was only 2.31 million or 3.6% of MSMEs registered as taxpayers was only 15%, which means that the level of MSME taxpayer compliance is still low. So in order to increase taxpayer compliance, one of the efforts made by the Government together with the DPR was the issuance of the Law on the Harmonization of Tax Regulations (UU HPP) no.7 years 2021. The purpose of this study was to determine the effect of MSME taxpayers' perceptions of the HPP law and to determine the effect of tax socialization on taxpayer compliance. This research data is primary data by providing questionnaires directly and online using the Google form to MSMEs in North Sumatra. The sampling technique used purposive sampling method. And the hypothesis test used is multiple regression analysis. The results show that the perceptions of MSME taxpayer on the HPP Law have a positive and significant effect on MSME Taxpayer compliance. MSME taxpayers who have a positive perception of the HPP Law accept the decision so that MSME taxpayer compliance is also positive. Meanwhile, tax socialization has no effect on MSME taxpayer  compliance. This is because MSME taxpayers follow the tax socialization invitation from Direktorat Jendaral pajak (DJP), and most of the research samples are DJP assisted MSMEs, so the socialization is only a formality, the material obtained is only listened to and MSME taxpayers are more enthusiastic about participating in training related to development his skills.It is hoped that this research can be used as a source of information for MSME taxpayers in making decisions on taxpayer perceptions of the HPP Law which will affect the level of taxpayer compliance and the development of taxation theory.
- Quality of Financial Report Presentation: Empirical Study from Organizational Culture
Authors: Darmasetiawan Johannes Buntoro , Rapina Rapina , Setiawan Santy
Published: June 2023

Organizational culture has the potential to improve the quality of financial statement presentation. Conditions that exist in several organizations in Indonesia indicate that the quality of financial statement presentation is still problematic, resulting in accounting information that is of poor quality.  The purpose of this research is to look into the impact of organizational culture on the quality of financial statement presentation. The findings of this study are expected to provide a solution to problems with financial statement presentation quality. The information used in this study was gathered through a survey of 59 accounting and finance professionals in Indonesia. The data used is primary data collected through research instruments such as questionnaires and statistically processed using SPSS version 25 for Windows.  The study's findings indicate that if there are issues with poor quality in financial report presentation, it is due to organizational culture that has not been optimally accommodated in information system applications for financial report presentation. Hypothesis testing in this study reveals that organizational culture has a significant influence on the quality of financial statement presentation.
Pandangan Karyawan tentang Dukungan Organisasi: Penguatan Komitmen Organisasi atau Turnover Intention?
Authors: Mardikaningsih Rahayu
Published: June 2023

Organizations need to retain employees who have high work results and productivity at work because these efforts will affect the operational efficiency of the organization. Employee commitment needs careful scrutiny for resource development programs to have high equity value in the future. However, many organizations have turnover intention problems. The existence of turnover intention is considered to have a bad quality on the relationship between parties. Dissatisfied workers are one of the causes and employees may have the impression that there is no organizational support so that workers' interests are met regarding task completion. This study was conducted with the intention of analysing and determining the relationship between perceived organizational support with commitment and turnover intention. Using a correlational approach survey method, the survey consisted of 72 employees as the survey sample. The findings of the study suggest that there is a strong positive correlation between organizational support and commitment but with turnover intention, the negative relationship is quite weak. This has been proven by the correlation test. The better the employees' impression of organizational support, the more their commitment increases and the less likely they are to move. Conversely, the lower the impression of organizational support for employees, the lower the commitment and the greater the turnover intention.
Penyelenggaraan Jaminan Produk Halal Pasca Pengesahan Undang-Undang Cipta Kerja Dan Implikasinya Terhadap Pelaku Usaha Mikro Di Provinsi Banten
Authors: Abduh Muhammad , Nuzulul Atiah Isti
Published: June 2023

The presence of the Job Creation Law in several articles provides provisions and implementation tools in implementing Halal Product Guarantees. Considering this rule is a new rule, it is also necessary to describe the implementation, impact and optimization of BPJP after post-provision in order to convince consumers and micro and small businesses actors to fully implement the provision. This research uses a descriptive qualitative research type. Descriptive qualitative methods adjust opinions between researchers and informants. The results of this research include explaining that the implementation of the Halal Product Guarantee after the Job Creation Law can be seen from the shorter time for inspections, halal testing and determination of fatwas. The Job Creation Law provides for a self-declaring mechanism for micro and small business accompanied by provisions for assistance by Halal Product Process (PPH) assistant. The impact of halal certification for micro business actors in Banten Province is a universal obligation for business actors to carry out halal certification, and the economic impact for many micro business actors in Banten Province is felt by the cheaper certification fees.
Penggunaan Aplikasi Akuntansi Pada UMKM Kota Demak
Authors: Adyarta Herlinda Yuniar , Puspitasari Elen
Published: June 2023

Economic growth in a country is progress for that country. In Indonesia itself, one of the factors for economic growth comes from entrepreneurship. These activities are better known as MSMEs. Micro, Small and Medium Enterprises (UMKM) is an activity of business competition in various fields. The purpose of this study was to determine the effect of Business Scale, Company Age, Owner's Education, and Accounting Training have a significant influence on the variable Use of Accounting Applications in MSMEs. The sample is MSMEs in Demak Regency Centra Java. Sampling technique drawed bt using purposive sampling method and obtained 260 MSMEs. This study uses primary obtained by questionaire. Data were analyzed using Multiple Linear Regression Analysis method. The results of this study indicate that Business Scale, Company Age, Owner's Education, and Accounting Training have significant influence on the Use of Accounting Applications in MSMEs.The purpose of this study was to determine the effect of Business Scale, Company Age, Owner's Education, and Accounting Training have a significant effect on the variable Use of Accounting Applications in SMEs. The population in this study is MSMEs in Demak Regency, Central Java. The sampling technique was taken using a purposive sampling method to obtain as many as 260 UMKM. This study uses primary data obtained through questionnaires. Data were analyzed using the Multiple Linear Regression Analysis method. The results of this study indicate that Business Scale, Company Age, Owner's Education, and Accounting Training have a significant effect on the Use of Accounting Applications on UMKM.
The Effect of Service Quality and Price on Customer Satisfaction
Authors: Indajang Kevin , Candra Vivi , Sianipar Martin Yehezkiel , Sembiring Lenny Dermawan , Simatupang Sudung
Published: June 2023

Consumer satisfaction is the most dominant factor in meeting one of the needs of consumers and factors that can meet consumer satisfaction include service quality and price. Research conducted at Ayam Geprek Idola Pematang Siantar City, the results of the study with the help of SPSS found that the intrument of research variables had valid and reliable criteria. For the coefficient of determination, strong correlation results from service quality and price to consumer satisfaction and have a positive direction coefficient of service quality and price to consumer satisfaction. The results of the hypothesis found that service quality has a positive and significant effect on customer satisfaction, price also has a positive and significant effect on customer satisfaction. With good service quality and good and affordable prices, it will be able to generate customer satisfaction.
Pengaruh Rekomendasi Penasehat Keuangan dan Literasi Keuangan Terhadap Niat Berinvestasi Studi Empiris Mahasiswa di Kota Medan
Authors: Jodihartandi Jodihartandi , Marliyah Marliyah
Published: June 2023

This study aims to find and analyze the effect of financial advisor recommendations and financial literacy on student investor intentions in Medan. This research is a quantitative research with an explanatory research model, with primary data. Data collection techniques using a questionnaire. The data analysis technique is statistical analysis with the help of SPSS 22 for windows software. The results of the study found that financial advisor recommendations had a positive effect on investor intentions and financial literacy had no effect on investor intentions. The results of the calculation of the coefficient of determination of the perception of financial advisor recommendations, financial literacy has an influence of 32% on student investor intentions and while 68% is influenced by other factors outside of this study.