bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Ketaatan Aturan Akuntansi, Kompetensi SDM, Efektivitas Pengendalian Internal dan Good Corporate Governance Terhadap Kecenderungan Kecurangan Akuntansi (Fraud) Pada LPD Se-Kecamatan Kediri, Tabanan
Authors: Aryanti Rahayu Ni Putu Nensy , Putra I Made Endra Lesmana
Published: February 2023

The purpose of this study is to find out the influence of compliance with accounting rules, human resources competence, effectiveness of internal control, and good corporate governance against the tendency of accounting fraud (fraud) in LPD Se-Subdistrict KediriTabanan. This research was conducted in all LPD Se-Subdistrict of Tabanan Regency which is still active with a population of 21 LPD with the number of LPD employees 159 people. The research sample is determined by the purposive sampling method, which is a certain criterion, then the number of samples becomes 63 respondents. The data collection technique using questionnaires was then performed multiple liner regression analysis. The results of this study found that the Observance of Accounting Rules affects the tendency of Accounting fraud (fraud). HR competence has no effect on the tendency of Accounting fraud (fraud). The effectiveness of Internal Control affects the tendency of Accounting fraud (fraud). Good Corporate Governance affects the tendency of Accounting fraud (fraud). The advice given is expected to help the Village Credit Institute (LPD) in Kediri sub-district, Tabanan in reducing the tendency of Accounting fraud (fraud) especially in LPD employees.
Pengaruh Budaya Organisasi, Struktur Organisasi, PemanfaatanTeknologi Informasi, dan SIA Terhadap Kinerja Karyawan pada Lembaga Perkreditan Desa Se- Kecamatan Abiansemal
Authors: Wulandari Ni Putu , Padnyawati Kadek Dewi
Published: February 2023

Employee performance is an importan element that the company pays attention to in order to achieve its goals. Seeing the importance of performance, the author would like to write a paper that contains the factors that cause performance improvement both from an organizational culture, the structure within a company, the benefits of using technology, or AIS. The LPD in Abiansemal sub-district has 33 active LPDs with 311 employees who make up the population. The sample was selected using a purpose sampling technique with the results of 132 respondents. Later observations will use regression techniques to manage the data. Observers find research results that reveal that performance is influenced by the culture that is applied and carried out in the organization. The organizational structure, the use of a technology, and SIA also participate in the factors that cause employee performance improvement.
Pengaruh Moralitas Individu, Keefektifan Pengendalian Internal, Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan
Authors: Asih Ni Putu Setia , Kusumawati Ni Putu Ayu , Pratiwi Ni Putu Trisna Windika
Published: February 2023

This paper is made to describe the influence that is formed between individual morality, effectiveness and internal control, and unethical behavior on the tendency of fraudulent acts. A total of 27 LPDs were used as the population and processed using linear regression analysis technique. From the results of the study it was found that fraud will tend to be high in an institution if its employees commit a lot of deviant actions (unethical behavior). However, the level of fraud can be avoided if employee morale and internal control are improved.
ANALISIS SISTEM DAN PROSEDUR PEMBERIAN KREDIT DALAM UPAYA MEMINIMALISIR KREDIT BERMASALAH PADA LEMBAGA PERKREDITAN DESA ( LPD ) DESA ADAT MANGGISSARI
Authors: Lisa Kadek , Putu Arie Indraswarawati Sang Ayu , Lesmana Putra I Made Endra
Published: February 2023

Credit is an activity of providing loans to parties in need, by returning interest and principal based on the agreed time. Proper system processes and procedures in providing credit will be able to reduce the occurrence of non-performing loans. This study aims to find out about the implementation of the credit system and procedures in the LPD of the Manggissari traditional village. The data collection methods used in this study were interviews and documentation, and were analyzed using qualitative descriptive analysis. The results in this study explain that the credit granting system consists of several procedures, namely credit application, data verification, credit decisions and credit realization. The documents required for granting credit are a letter of credit application, minutes of credit or loan agreements, minutes of handover of credit guarantees, prime credit notes, and BKK (Proof of Cash Out). The sections involved in granting credit are credit analysts, LPD chairman, and LPD treasurer. In resolving non-performing loans, it is carried out by replacing members of the management, extending the installment period, waiving interest rates, delaying interest payments and confiscation of collateral.
PENGARUH ANALISIS DAN PENGAWASAN KREDIT TRHADAP KREDIT MACET PADA LPD KECAMATAN MARGA
Authors: Sugiri Putri Ni Kadek Diah
Published: February 2023

This research aims to examine and analyze the effect of credit analysis and credit supervision on bad loans. The population in this research were all employees of the Village Credit Institution (LPD) in Marga District, amounting to 156 people. the technique of collection data's in this research using a questionnaire. the method of determining samples in this study using purposive sampling method,. Samples were taken as many as 88 people. The technique in the data analysis used in this research is multiple linear regression analysis. The results of this research indicate that the variables of credit analysis and credit supervision have a negative and significant effect on bad loans at the Village Credit Institution (LPD) in Marga District
PENGARUH KUALITAS SDM, SIPKD, AUDIT INTERNAL TERHADAP AKUNTABILITAS LAPORAN KEUANGAN PEMPROV BALI
Authors: Deviyanti Desak Made , Erlina Wati Ni Wayan Alit
Published: February 2023

Central and local governments have implemented public accountability in response to the growing public demand for good local government. Human resource quality, regional financial information systems (SIPKD), and the role of internal audit are all examined in this study to see if they affect regional financial reporting in Bali. The entire Bali Provincial Government Work Unit was used as the study's sample. Purposive sampling and multiple linear regression analysis techniques were used to select 140 participants for this study. This study found that the Quality of Human Resources had a positive and statistically significant impact on the Regional Financial Report Accountability metric. For the Regional Financial Report Accountability variable, the Regional Financial Management Information System (SIPKD) had a positive and statistically significant impact An important contribution to the Accountability of Regional Financial Statements was made by Internal Audit. Regulations and policies relating to the accountability of financial statements can take into account the findings of this research.
PENGARUH MOTIVASI BELAJAR, INTEGRITAS INDIVIDU DAN PROKRASTINASI TERHADAP KECURANGAN AKADEMIK
Authors: Septia Dewi Ni Kadek Pande , Sumadi Ni Komang , Hutnaleontina Putu Nuniek
Published: February 2023

This research aims in this study to find out the influence of learning motivation, individual integrity and procrastination on academic fraud. The population in the study was an active undergraduate student of the Accounting Study Program of the Faculty of Business Economics and Tourism, Hindu University of Indonesia class of 2018, 2019 and ampulen students with a sample used, namely 213 respondents. The data analysis techniques used in this study are multiple linear regression, determination coefficient, t test and F test. Based on the results of the study, it can be seen that: (1) motivation to learn taxes has a negative and significant effect on academic fraud, where the regression coefficient is obtained – 0.872 and sig 0.000. (2) Individual integrity has a significant negative effect on academic fraud, where a regression coefficient of - 0.408 and sig 0.000 are obtained. (3) procrastination has a significant positive effect on academic fraud, where it obtained 0.197 regression coeffesien and sig 0.000. The magnitude of the influence of free variables on academic fraud is 54.7%. The advice that can be given by researchers is that the Hindu University of Indonesia is expected to create learning methods that can make students enthusiastic in learning.
Pengaruh Etika Kepemimpinan, Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan
Authors: Eka Lestari Ni Wayan Anggun , Indraswarawati Sang Ayu Putu Arie
Published: February 2023

This research was conducted at LPD Se-Subdistrict Gianyar which uses technology in recording financial statements with a population of 34 LPD in Gianyar Subdistrict with 215 employees. The study sample used a purposive sampling method with a sample number 150 respondents. The analysis technique used is multiple linear regression analysis with data collection methods using questionnaires The results of the research on leadership ethics have a positive and significant effect on the quality of reports with sig 0.000 <0.05. Human resource competence has a positive and significant effect on the quality of reports with sig 0.004 <0.05. The use of information technology has a positive and significant effect on the quality of reports with a significance of 0.000 <0.05.
Pengaruh Budaya Tri Hita Karana, Komitmen Organisasi, Dan Whistleblowing System Terhadap Pencegahan Fraud Pada LPD Se-Kecamatan Abang Karangasem
Authors: Puja Gayatri Ni Luh Ade Lisa , Indraswarawati Sang Ayu Putu Arie , Putra Cokorda Gde Bayu
Published: February 2023

The purpose of this study is to find out the influence of tri hita karana culture, organizational commitment, and whistleblowing system to fraud prevention in LPD Se-Subdistrict Abang Karangasem. The number of populations in this study is all employees in LPD in Abang Subdistrict which amounts to 85 people from 20 LPDs, so all populations are used as research samples by sampling in this study is by saturated sample techniques or census. The data collection technique uses a questionnaire where the instrument will be tested first and then followed by a classic assumption test, then a double linear regression analysis, determination coefficient test, F test and T test. The results in this study are 1) Tri hita karana culture has a positive significant effect on lpd fraud prevention in Abang Subdistrict. 2) Organizational commitment has a positive significant effect on the prevention of LPD fraud in Abang District. 3) Whistleblowing system has a positive significant affects the prevention of LPD fraud in Abang District. The advice given to LPD in Abang Karangasem District is how to maintain behavior in accordance with applicable norms, improve good relations while working in the organization and increase the container for whistleblowers if they have the intention to make complaints related to fraud on LPD.
Analisis Sistem Pengendalian Internal Pada Pemberian Kredit Di Lembaga Perkreditan Desa (LPD) Desa Adat Kesiman Di Masa Pandemi Covid-19
Authors: Diantari Desak Putu Putri , Karyada I Putu Fery , Yuliantari Ni Putu Yeni
Published: February 2023

LPD is a village-owned business entity that carries out business activities in the village environment and for village cramps. LPD as one of the village business containers that carry out its function in form of business towards the improvement of standard to live villagecramps and in its activities supports the development of many villages. This research aims to analyze the internal control system on lending in LPD Desa Adat Kesiman during the covid-19 pandemic. The methods used in this study are qualitative methods with descriptive approaches. To obtain accurate and accountable data, the author uses several techniques in data collection, namely through interviews, observations, documentation and triangulation of sources data. The object of this research Kesiman Indigenous Village, East Denpasar Subdistrict, Denpasar City. The results showed that control, information and communication activities, and monitoring have been carried out properly, but in a control environment, especially in Credit control had experienced credit problems due to many customers who did not complete their credit. Then in the risk assessment section of the application of the 5C system in lending has not been 100% can be implemented because the LPD applies the family principle
Pengaruh Ketaatan Aturan Akuntansi, Pengendalian Internal Dan Kecerdasan Spiritual Terhadap Kecenderungan Kecurangan
Authors: Yani Ni Made Ayu Meri , Sumadi Ni Komang , Pratiwi Ni Putu Trisna Windika
Published: February 2023

Fraud is a form of rule violation that has a detrimental effect on many people. Many factors underlie a fraud occurs. This study aims to see how much compliance with accounting rules, internal control, and spiritual intelligence can affect the level of a person's tendency to commit fraud in an institution. The LPD of Melaya Regency was used as the research location with all of its employees being the research population. This study uses 45 people as a sample which will later be distributed questionnaires to obtain data and studied by setting the use of multiple linear regression analysis. The view of this study found that the tendency of fraud can be reduced if the institution has high compliance with accounting rules, strict internal control, and good spiritual condition.
Pengaruh Sistem Pengendalian Internal, Keadilan Organisasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan (Fraud)
Authors: Julia Ni Made , Sudiana I Wayan , Putra I Putu Deddy Samtika
Published: February 2023

The aims of this study to analyze: (1) The Effect of Internal Control System on Fraud Tendency. (2) The Effect of Organizational Justice on Fraud Tendency. (3) The Influence of Individual Morality on the Fraud Tendency. The theory used in this research is from Fraud Triangel Theory. The population in this study were all active employees at BPR in Sukawati District. After selecting the sample using the Slovin formula, a sample of 84 respondents was obtained. The method of analysis of this study using multiple linear regression. The classical assumption test produces a regression model that does not occur multicollinearity and does not occur heteroscedasticity. The results of this study indicate that: (1) Internal Control System has a negative and significant effect on the tendency to fraud, (2) organizational justice has a significant effect on the tendency to fraud, (3) individual morality has a negative and significant effect on the tendency to fraud.
Kinerja Usaha Mikro Kecil Dan Menengah (UMKM) Ditinjau Dari Perspektif Balance Scorecard (BSC)
Authors: Rudiana I Wayan , Kusumawati Ni Putu Ayu , Wati Ni Wayan Alit Erlina
Published: February 2023

The Balanced Scorecard is an approach to assessing company performance because it canprovide a comparison of the financial and non-financial sides. The method used in thisresearch is descriptive quantitative method. Perspective The results in this study indicatethat the financial perspective, ROE, DER, and CR obtain good criteria. The customerperspective gets good criteria and the results of the satisfaction questionnaire are verysatisfying to the company's performance. The internal business received the results ofinnovation and operations carried out by the company went well. The perspective oflearning and growing obtains satisfactory results. Final assessment, all criteria in thecategory are quite good.
PENGARUH EQUITY SENSITIVITY, ETHICAL SENSITIVITY, DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI
Authors: Devia Julyanti Ni Kadek , Sudiana I Wayan
Published: February 2023

Ethical behavior is behavior that is in accordance with social norms related to right and good actions, ethical behavior can determine individual qualities. This study aims to determine the effect of equity sensitivity, ethical sensitivity, and locus of control on the ethical behavior of students in the Accounting Study Program at the Hindu University of Indonesia. This research is a type of quantitative research. The population of this study were active students of the Accounting Study Program at the Hindu University of Indonesia with a sample of 265 students. The sampling technique used is probability sampling technique using the slovin method of calculation. The data source is primary data which is processed using SPSS 25 Version for Windows which is obtained through questionnaires. The data analysis technique used is multiple linear regression analysis, coefficient of determination, t statistical test, and F statistical test. The outcomes of this study concluded that equity sensitivity and ethical sensitivity have a positive and significant effect on students's ethical behavior, while locus of control has a positive and insignificant effect on students's ethical behavior.
PENGARUH KOMPETENSI APARATUR PENGELOLAAN DANA DESA, PERAN PERANGKAT DESA DAN SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS
Authors: Juwitha Dewi Ayu Lia , Sumadi Ni Komang , Muliati Ni Ketut
Published: February 2023

Accountability is an important element that must be maintained in the organization. openness will bring a healthy organization. The writings compiled in this thesis are made to see things that can cause accountability to appear higher. As for the elements studied, namely the Competence of the Village Fund Management Apparatus, the Role of the Village Apparatus, and Human Resources. The number of samples in this study was 162 people who were determined by purposive sampling technique and tested using multiple linear regression analysis techniques. The research found that the bottom line is that accountability will experience an increase when the competence of the village fund management apparatus, the role of village officials, and human resources is maintained and improved.
PENGARUH EVA DAN RASIO PROFITABILITAS TERHADAP RETURN SAHAM PERUSAHAAN PROPERTI PADA BEI
Authors: Arisudana I Wayan Diva
Published: February 2023

The motive of this studies is to analyze the impact of economic value added (EVA) and Profitability Ratios on inventory Returns in belongings corporations listed at the Indonesia inventory trade. This examine's population of this study consists of 77 assets area corporations indexed at the Indonesia inventory change round 2017 and 2020. The pattern for this study consisted of 27 actual estate agencies from 2017 to 2020. Purposive sampling became used in this examine. The statistics evaluation technique used in this examine is a couple of linear regression analysis, the coefficient of dedication, and the t and f exams the usage of SPSS software program to test the speculation. based totally at the findings of the research and dialogue, it's far feasible to conclude that simplest one of the 4 variables discussed above has an impact on inventory go back, that is go back On belongings variable. at some point of the duration 2017 to 2020, economic fee brought, profits in keeping with percentage, and go back on equity don't have any large effect on the inventory return of Indonesian real property businesses indexed at the Indonesia stock alternate. during the length 2017 to 2020, go back on assets has a extensive impact on the stock returns of assets corporations listed at the Indonesia inventory alternate.
Pengaruh Penaksiran Resiko, Informasi dan Komunikasi, dan Aktivitas Pengendalian Terhadap Efektivitas Pemberian Kredit Pada Lembaga Perkreditan Desa (LPD) Di Kecamatan Ubud Kabupaten Gianyar
Authors: Putri Cokorda Istri Jayanti , Padnyawati Kadek Dewi
Published: February 2023

This research was conducted in LPDs throughout Ubud District, with the number of existing LPDs as many as 32. So the population was 361 people, with consideration of the sample criteria, 3 people were taken for each LPD resulting in 96 samples. Questionnaire is a way for researchers to obtain data, so that data is processed and produces risk assessments, information and communication have an effect while control activities have no effect on the effectiveness of lending.
Pengaruh Insentif Pajak Dalam PMK No. 82 Tahun 2021, Pengetahuan Wajib Pajak, Pelayanan Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Denpasar
Authors: Artawan Ketut Budi , Indraswarawati Sang Ayu Putu Arie , Satriya I Wayan Budi
Published: February 2023

This study aims to analyze the effect of tax taxes in PMK no 82 of 2021, taxpayer knowledge, and tax taxes on MSME taxpayer compliance in Denpasar City. This research was conducted in Denpasar City. The object of the research is taxpayer compliance obtained by taxes, taxpayer knowledge, tax services and taxation taxes. This research uses the population of MSMEs in Denpasar City which are recorded at the East and West Denpasar KPP as many as 224,913 businesses. The results of the analysis of the applicable sample for the population. So, the sample used must be able to represent the population. The method of entering the sample uses purposive sampling, which is to determine the sample based on certain criteria. the sample size used is the slovin formula with the number of samples in this study rounded up to 100 people who are obliged to determine the MSME tax. The technique for taking samples is incidental sampling. The distribution of the questionnaires was carried out using a google form considering the pandemic situation, which was analyzed by linear regression. The results showed that PMK No.82 Year 2021 tax incentives, taxpayer knowledge, and tax taxes had a positive and significant impact on MSME taxpayer compliance in Denpasar City.
Pengaruh Bystander Effect, Ketaatan Aturan Akuntansi dan Efektivitas Pengendalian Internal Terhadap Kecenderungan Fraud Akuntansi Di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Susut Kabupaten Bangli
Authors: Pratiwi Ni Luh Ita , Sumadi Ni Komang , Pratiwi Ni Putu Trisna Windika
Published: February 2023

This research is structured with the aim of analyzing what factors can influence the level of accounting fraud tendency in a company. In this study, several factors will be analyzed, namely the bystander effect, compliance with accounting rules and the effectiveness of internal controls. bystander effect, compliance with accounting rules and effectiveness of internal control. This study uses LPD employees as the research population where the number of samples is 75 people. This study uses multiple linear regression analysis techniques with the result that an increase in the bystander effect in the institution will actually lead to an increase in fraud. Compliance with accounting rules and the effectiveness of internal controls that are continuously improved are proven to be able to reduce the possibility of fraud in the organization. The advice given by the researcher is that the LPD in the Shrinking District is expected to always protect employees who dare to report fraud, besides that the LPD in the Shrinking District should give strict sanctions to employees who do not comply with accounting rules and the LPD in the Shrinking District is expected to implement internal control properly.
Pengaruh TQM, Karakteristik Sia Dan Environmntal Uncertinty Terhadap Kinerja Manajerial Di Instansi Pemerintahan Daerah Kabupaten Jembrana
Authors: Ngurah Sri Novita Dewi I Gusti Agung Ayu , Arie Indraswarawati Sang Ayu Putu
Published: February 2023

Leadership performance is work done by a person in leadership roles. The aim of this research is to pointing the effects of TQM on managerial performance in Jembrana Regency government agencies in the quality of public services. The 100 people interviewed for this study were leaders who worked in regional apparatus organizations, such as service heads, division heads, section heads, and section heads in Jembrana district government agencies. The purposive sampling method is used to determine the sample. Artificial analysis has shown that tqm has a positive and relevant to management performance variables. There is no evidence to suggest that the characteristics SIA have any significant impact on managerial performance or environmental sustainability. uncertainty does not have significant impact on the managerial effectiveness variable.
Psikoedukasi Positive Parenting pada Pendamping dan Pembina UPTD KANRI Surabaya
Authors: Nugroho Danu Aji , Cahyanti Ika Yuniar
Published: February 2023

Caregivers and supervisors of UPTD KANRI Surabaya need to understand how the principles of caring to foster children. This study aims to see the effectiveness of positive parenting psychoeducation to increasing understanding of positive parenting. This research used quantitative experimental method by applying the one-group pretest-posttest design with a total of 9 caregivers & supervisors as subjects. The results show that this program is effective in increasing the subject s understanding of positive parenting. The increase can be seen from the difference in pretest & posttest scores and qualitative data. That knowledge will help subject to providing care to foster children.
PENGGUNAAN BIG BOOK UNTUK MENINGKATKAN KETERAMPILAN MEMBACA PEMAHAMAN SISWA SEKOLAH DASAR
Authors: Akbar Aulia , Annisa Nuri , Rahman Rahman
Published: February 2023

Berawal dari rendahnya kemampuan literasi siswa, khususnya kemampuan membaca. Pada penelitian ini peneliti mencoba mencari alternatif yang dapat membantu siswa dalam memudahkan kegiatan literasi yang ada di sekolah. Salah satu upaya yang penulis lakukan adalah dengan menggunakan big book. Tujuan penelitian ini yaitu penulis ingin mengetahui bagaimana penggunaan big book dalam pembelajaran membaca pemhaman di kelas V serta ingin mengetahui peningkatkan pemahaman bacaan siswa kelas V Sekolah Dasar Negeri 242 Margasari Kota Bandung yang mengacu kepada kriteria menjawab pertanyaan, menuliskan pikiran utama, menuliskan tema bacaan dan menyimpulkan isi bacaan dengan menggunakan media big book. Manfaat dari penelitian ini yakni siswa diharapkan menjawab pertanyaan isi bacaan, menuliskan pikiran utama, menuliskan tema bacaan menumbuhkan minat baca yang tinggi dan pembelajaran menyenangkan menyenangkan. Di samping itu diharapkan guru mampu melakukan perbaikan perencanaan dan pada pelaksanaan kegiatan pembelajaran serta diharapkan peneliti dapat melakukan kolaboratif dengan praktisi di lapangan, sehingga menambah wawasan dan masukan untuk mengajar di LPTK. Penelitian ini menggunakan dua pendekatan yaitu pendekatan penelitian kuantitatif dan kualitatif. Pendekatan kuantitatif digunakan untuk mengukur hasil belajar siswa Sedangkan pendekatan kualitatif digunakan untuk melihat perilaku, minat, dan kebiasaan belajar siswa.
ANALISIS KETERAMPILAN BERBICARA MELALUI TEKNIK WAWANCARA PADA SISWA KELAS V SEKOLAH DASAR (Studi Kasus di SDN Cempaka Putih 01 Kelurahan Cempaka Putih)
Authors: Farhani Putri Aulia , Fauzan Fauzan , Ridwanudin Dindin
Published: February 2023

Penelitian ini bertujuan untuk untuk menjelaskan mengenai penerapan teknik wawancara pada pembelajaran keterampilan berbicara peserta didik kelas V SDN Cempaka Putih 01. Metode yang digunakan dalam penelitian ini yaitu kualitatif, dengan teknik analisis data deskriptif. Data yang didapat menggunakan data wawancara dan observasi. Data yang dikumpulkan bersumber dari guru kelas, dan siswa kelas V Sekolah Dasar. Peneliti melakukan 3 tahap dalam melakukan analisis data yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Dalam mengumpulkan data peneliti melakukan kegiatan wawancara yang kemudian dapat dianalisis dengan menggunakan tabel penilaian.  Penelitian ini ditujukan untuk menganalisis teknik wawancara terhadap keterampilan berbicara siswa. Hasil menunjukkan bahwa keterampilan berbicara siswa dengan menerapkan teknik wawancara berada dalam tingkat kefasihan 3, yaitu mampu berbicara dengan ketepatan tata bahasa dan kosakata untuk berperan serta dalam umumnya percakapan formal dan nonformal.
Impact of Excessive Consumption of Alcoholic Beverages on the Occurrence Cardiopathies in Kinshasa
Authors: JD Mbilia Malembu  , C Maluma Sangi  , W Muhika Kasomba  , E Ngoyi Muembo
Published: February 2023

This study is doing thesubject of the problem ofconsumptionabuseAlcoholic beverages and its impact on the health of the populationParticularly in the occurrence of cardiovascular disease in consumers. The OBJmain ectivity is to contributeto reduce excessive consumption of alcohol. This study is carried out in the Democratic Republic of Congo, in the vilE of Kinshasa Commune De LEMBA. The study has taken overto the taking of blood pressure at115 peopleRegular consumers of alcoholic bosss. The final result shows a prevalence of 15.3% ofConsumption ofAlcohol (except liqueurs) with an average of 6 bottles a day and a probability of accumulation of alcoholin the body of the order of30% (If it's Primus, Skol and Nkoy); 33% for Mutzig and Doppeland39% (Pourturbo King). These consumers have symptoms of hypertenon in 20% cases; And someCardiopathies in 27.8% cases (14% of frequent idiopathic heart palpitations; 7.8% of spontaneous vertigoes; 6% of hypotedus).
Pengaruh Pemahaman Tentang Sistem Bunga dan Bagi Hasil terhadap Minat Menabung pada Bank Syariah
Authors: Maharani Dewi , Mulia Firdha
Published: February 2023

Penelitian ini untuk menilai sejauh mana pemahaman mahasiswa terkait pada bunga bank dan sistem bagi hasil pada bank dan Lembaga keuangan konvensional dan syariah, sehingga dapat mengukur minat mahasiswa menabung pada bank syariah.  Penelitian dilaksanakan dengan sampel mahasiswa di Universitas Muhammadiyah Banjarmasin. Penelitian dilakukan secara kuantitatif dengan data primer. Pengolahan data dilakukan secara regresi linear berganda menggunakan SPSS, dengan melakukan uji asumsi klasik dan uji hipotesis. Dari hasil uji statistik yang dilakukan diperoleh hasil uji hipotesis dengan uji t pada variabel    X1 memiliki t hitung sebesar 2,904 lebih besar dari t tabel yaitu (2,904 > 1,68488) dengan nilai signifikan 0,006 < 0,05 yang menunjukkan bahwa variabel pemahaman tentang bunga bank secara parsial memiliki pengaruh secara positif terhadap minat menabung pada bank konvensional.  Sedangkan X2 memiliki t hitung sebesar 1,924 lebih besar dari t tabel yaitu (1,924 > 1,68488) dengan nilai signifikan 0,062 > 0,05) menunjukkan bahwa variabel pemahaman tentang bagi hasil secara parsial tidak berpengaruh positif terhadap minat menabung mahasiswa pada bank syariah.  Artinya mahasiswa kurang memahami terkait sistem bagi hasil pada bank syariah, sehingga mahasiswa kurang tertarik dalam menggunakan jasa bank syariah.
Pengembangan Wisata Watu Gendong Melalui Optimalisasi Manajemen dan Promosi Digital di Desa Beji Kabupaten Gunung Kidul
Authors: Wicaksono Bintang , Muchran Murniady , Basri Anindita Imam
Published: February 2023

This community service was carried out with the aim of developing Watu Gendong tourism in Beji Village. Watu Gendong is a tourist attraction that has the potential to be developed into a local and national tourist destination. The implementation of the Watu Gendong tourism development was carried out in Beji Village, Ngawen District, Gunungkidul Regency. This activity is carried out using the training method. The results of this dedication include increasing the Partner's ability to manage Watu Gendong tourism, the management structure of Watu Gendong tourism, and digital promotional facilities in the form of websites and sosial media. With good tourism management and digital promotion facilities that have begun to be built, it is hoped that Watu Gendong tourism will develop into a globally recognized tourist destination.
Pelatihan Robotika Sebagai Upaya Meningkatkan Kompetensi Keahlian Siswa SMK Daarut Tauhiid Bandung
Authors: Dwi Putra Muhammad Taufik , Pradeka Deden , Adiwilaga Anugrah , Munawir Munawir , Adjhi Dhimaz Purnama
Published: February 2023

The rapid scientific development of robotics technology must be in line with efforts to increase the creativity and skills of human resources. Responding to these challenges, it is necessary to implement a robotics technology-based learning curriculum as early as possible starting from the school. However, there are some problems such as curriculum with robotics technology which is still rarely found in Indonesian schools. The purpose of this service is to improve the skills of students of SMK Daarut Tauhid through Robotics training. This method of devotion uses the method of lectures, hands-on practice, and interactive discussions. The number of participants in this training was 20 (twenty) students with activity evaluation instruments using g-form surveys and was analyzed descriptively. The results of this service show that student participants tend to better understand the scientific concepts of robotics technology when faced with real hardware compared to simulations using software. With this training, it’s hoped that knowledge and skills in robotics technology and science among students will increase.
Pengaruh Struktur Modal, Profitabilitas dan Kebijakan Dividen terhadap Harga Saham
Authors: Marpaung Bintang Sahala , Sa’diyah Siti Anisah , Marpaung Annaria Magdalena , Marpaung Annaria Magdalena
Published: February 2023

Penelitian dibentuk atas dasar fenomena yang terjadi pada periode penelitian serta adanya beberapa perbedaan hasil penelitian (research gap) pada penelitian sebelumnya sehingga penelitian ini bisa menghasilkan kebaharuan di masa mendatang. Tujuan pada penelitian ini diantaranya untuk mengetahui pengaruh struktur modal, profitabilitas dan kebijakan dividen secara parsial dan secara simultan terhadap harga saham. Jenis penelitian berupa penelitian kuantitatif. Populasi penelitiannya ialah perusahaan makanan dan minuman di Bursa Efek Indonesia (BEI) Tahun 2018-2020, memiliki 10 sampel penelitian selama 3 tahun periode penelitian maka jumlah data yang digunakan ialah 30 data penelitian. Sumber data penelitian berasal dari website resmi BEI dan website resmi perusahaan terkait. Teknik pengumpulan data menggunakan metode dokumentasi dan studi kepustakaan. Lalu, metode analisis data menggunakan analisis deskriptif, analisis regresi linear berganda, analisis koefisien determinasi dan uji asumsi klasik. Hasil penelitian ialah variabel struktur modal, profitabilitas dan kebijakan dividen secara parsial berpengaruh positif dan tidak signifikan terhadap harga saham. Nilai variabel DAR tidak dapat mempengaruhi tinggi rendahnya harga saham dan mengindikasikan bahwa investor tidak mempertimbangkan nilai DAR dalam memutuskan investasi, karena keadaan ini tentunya mempengaruhi harga saham. Variabel tinggi rendahnya ROE tidak dapat mempengaruhi tinggi rendahnya harga saham, berdasarkan hasil data penelitian yang menyatakan bahwa terdapat hubungan yang positif dan tidak signifikan dengan harga saham, hal ini menunjukkan bahwa investor tidak mempertimbangkan nilai ROE dalam memutuskan investasi tentunya akan mempengaruhi harga saham maka nilai variabel DPR tidak dapat mempengaruhi tinggi rendahnya harga saham. Hasil data penelitian yang menyatakan bahwa terdapat hubungan yang positif dan tidak signifikan terhadap harga saham, investor tidak mempertimbangkan nilai DPR dalam memutuskan investasi, karena keadaan ini tentunya mempengaruhi harga saham dan secara simultan variabel struktur modal, profitabilitas dan dividen kebijakan tidak signifikan terhadap harga saham, karena pengaruh nilai ketiganya terhadap perusahaan makanan dan minuman yang menjadi sampel tidak menunjukkan konsistensi, sering terjadi kenaikan dan penurunan nilai ketiganya setiap tahun selama masa penelitian.
Rancang Bangun Sistem Keamanan Akses Terbatas dengan Teknologi RFID pada PJB Muara Tawar
Authors: Diantoro Karno , Rohmatullahama Faraz
Published: February 2023

Menjaga keamanan objek vital nasional tidak cukup hanya dengan adanya SATPAM dan perangkat CCTV. Sehingga keamanan itu tidak hanya sebatas pintu masuk yang dijaga oleh satpam, tapi keamanan yang lebih terstruktur dan canggih agar lebih menjamin keamanan. Untuk menjaga objek vital nasional, dan menghindari setiap orang bisa masuk ke area terbatas tanpa adanya akses tertentu dan juga untuk melacak pengunjung yang datang.
Untuk mengatasi permasalahan tesebut diperlukan sebuah sistem keamanan akses terbatas menggunakan sistem realtime monitoring web base untuk melacak pengunjung. Dalam proses pembuatan sistem ini, penulis menggunakan metode RFID (Radio Frequency Identification) berbasis Internet of Thing (IoT) sebagai alat Sistem Keamanan, visual studio code, Arduino IDE, HTML dan Bootstrap merupakan sebagai aplikasi pendukung yang digunakan dalam pembuatan sistem aplikasi. Database menggunakan My SQL. Dan untuk komponen elektronika menggunakan keypad, solenoid, Node MCU dan RFID Reader yang dimanfaatkan sebagai alat identifikasi personal untuk melakukan akses ke dalam suatu ruangan.
Sistem keamanan akses terbatas yang telah dirancang dapat menghasilkan protokol keamanan dan keselamatan yang baik untuk membuat karyawan dan fasilitas yang lebih aman, sehingga keamanan dan objek vital nasional PJB Muara Tawar lebih maksimal, Profesional dan juga dapat termonitoring secara aktual melalui web base.
Rancangan Sistem Informasi Penjualan Suku Cadang dan Pelayanan pada Bengkel Hiba Mobil
Authors: Asiana Gemawaty Cut , Yuliani Yuce
Published: February 2023

Perusahaan Bengkel Hiba Mobil mengkhususkan diri dalam menyediakan layanan otomotif, termasuk penjualan suku cadang kendaraan dan layanan perbaikan. Proses pencatatan data transaksi penjualan secara manual membutuhkan waktu yang cukup lama karena sifatnya yang tidak otomatis. Pengembangan sistem informasi dicapai melalui pemanfaatan model agile development yang divisualisasikan melalui penggunaan Flow Maps, Diagram Konteks, dan Data Flow Diagram (DFD). Hasil akhir dari konsep dan implementasi aplikasi sistem informasi ini adalah sebuah utilitas yang dapat mengefisienkan penjualan suku cadang di Bengkel Hiba Mobil, sehingga meningkatkan efektivitas dan efisiensi proses transaksi.
Sistem Pendukung Keputusan Mengunakan Metode TOPSIS Berbasis Aplikasi (Studi kasus Keluarga Miskin di Kelurahan Mata Air Kecamatan Padang Selatan)
Authors: Efendy Zainul , Rahimullaily Rahimullaily , Aini Vivi Nur`
Published: February 2023

Menentukan keluarga miskin adalah salah satu upaya pemerintah untuk melakukan pembangunan dalam bentuk bantuan terhadap keluarga miskin. Salah satu bentuk peningkatan kesejahteraan keluarga miskin yang dilakukan oleh pemerintah yaitu mengadakan berbagai macam program pengentasan kemiskinan yang diantaranya adalah program PKH (Program Keluarga Harapan). Seiring keberhasilan yang telah dicapai pada Program Keluarga Harapan (PKH) ini masih ada permasalahan yang perlu dibenahi, salah satunya kesulitan dalam menentukan penerima Program Keluarga Harapan berdasarkan kriteria yang ada. Saat ini di Kelurahan Mata Air banyak Program Keluarga Harapan (PKH) yang dinilai tidak tepat sasaran. Oleh karena itu kelurahan Mata Air memerlukan sistem pendukung keputusan dalam menentukan keluarga miskin dan sebagai alat bantu di kelurahan tersebut. Agar perhitungan pada sistem pendukung keputusan ini lebih akurat maka digunakan metode TOPSIS, Metode TOPSIS menggunakan prinsip alternatif yang terpilih harus mempunyai jarak terdekat dari solusi ideal positif dan terjauh dari solusi ideal negatif. Berdasarkan hasil perhitungan yang telah dilakukan menghasilkan bahwa 1 dari 5 alternatif memiliki nilai preferensi tertinggi 0,7105 yaitu Tali Atulo War. Ini menujukkan bahwa Tali Atulo War berhak menerima bantuan.
Determinasi Kepatuhan Wajib Pajak dengan Pemahaman Internet sebagai Variabel Moderating di KPP Pratama Medan Polonia
Authors: Arifin Syamsul Bahri , Aprilia Annisa , Rambe Rizki Fillhayati
Published: February 2023

Pajak merupakan salah satu sumber penerimaan pendapatan negara terbesar. Penerimaan pajak menjadi sumber pendapatan negara yang semakin hari semakin penting. Pemerintah masih mengandalkan penerimaan pajak sebagai sumber pendapatan negara. Cara yang dilakukan untuk meningkatkan hal tersebut dengan meningkatkan kepatuhan wajib pajak serta kualitas pelayanan dan pengawasan dalam penerimaan pajak. Kepatuhan Wajib Pajak merupakan pemenuhan kewajiban perpajakan yang dilakukan oleh pembayar pajak dalam rangka memberikan kontribusi  bagi pembangunan negara yang diharapkan di dalam pemenuhannya dilakukan secara sukarela dan menyampaikan surat pemberitahuan tahunannya dengan benar dan lengkap. Mengingat sistem pemungutan pajak self assessment, dimana dalam prosesnya mutlak memberikan kepercayaan kepada Wajib Pajak Kepatuhan Wajib Pajak menjadi aspek penting dalam dunia perpajakan. Berikut adalah tabel realisasi penerimaan pajak di KPP Pratama Medan Polonia:
Prediksi Kemampuan Akademik Mahasiswa dengan Metode Support Vector Machine
Authors: Nugroho Bangkit Indarmawan , Santoso Nugroho Adhi , Murtopo Aang Alim
Published: February 2023

Indikator yang digunakan untuk mengukur keberhasilan pelaksanaan pendidikan di perguruan tinggi adalah kinerja/kemampuan akademik (academic performance) mahasiswa, yang dapat diukur dari prestasi akademik (academic achievement) mahasiswa yaitu berdasarkan capaian nilai (grade), yang di Indonesia disebut dengan IPK (Indeks Prestasi Kumulatif). Penelitian ini bertujuan untuk membuat sebuah pemodelan dengan menggunakan metode support vector machine untuk mengklasifikasikan dan memprediksi kemampuan akademik mahasiswa berdasarkan faktor demografi, multiple intelligence, dan  learning style yang ia miliki.Metode support vector machine memiliki karakteristik khusus yaitu berusaha mencari hyperplane terbaik (maximal margin hyperplane) yang berfungsi sebagai pemisah dua buah class pada input space. Proses klasifikasi dilakukan dengan cara melakukan pembelajaran terhadap data training. Pada kenyataannya, dataset hampir selalu bersifat nonlinear, sehingga dalam proses pembelajaran data training memerlukan fungsi kernel. Hasil pembelajaran kemudian diujikan ke dalam data uji sehingga bisa menghasilkan nilai akurasi. Dalam penelitian ini digunakan fungsi kernel polynomial ordinal-2, dan hasil yang diperoleh menghasilkan nilai akurasi yang cukup tinggi yaitu 92.5% yang menunjukkan hubungan yang signifikan antara faktor demografi, multiple intelligence, dan learning style terhadap kemampuan akademik mahasiswa yang diklasifikasikan ke dalam dua kelas, potensial dan tidak potensial. Hasil lainnya menunjukkan bahwa di antara ketiga faktor tersebut, faktor multiple intelligence memiliki tingkat signifikansi tertinggi terhadap kemampuan mahasiswa

 

Kata Kunci: support vector machine, demografi, multiple intelligence, learning style, fungsi kernel
Data Mining Menentukan Cluster Penerima Program Bantuan dengan Metode K-Means
Authors: Aria Ririn Restu Aria , Susilowati Susi , Rahadjeng Indra Riyana
Published: February 2023

Dampak pandemi Covid-19 yang telah berlangsung dari tahun 2019 masih dialami oleh masyarakat hingga saat ini membuat mereka mengalami kesulitan dalam bidang perekonomian dan lapangan kerja. Untuk meringankan beban penduduk, Pemerintah saat ini memberikan bantuan kepada penduduk yang termasuk kedalam kriteria yang berhak menerima bantuan pangan Non Tunai (BNPT) dan program keluarga harapan (PKH). Bantuan saat ini sudah disalurkan dari pemerintah pusat kepada masayarakat melalui pemerintah daerah di provinsi masing – masing. Penelitian ini dilakukan berdasarkan data yang diperoleh dari website BPS dan peneliti menggunakan data mining untuk melakukan cluster data dengan metode K-Means dan pengolahan data juga dilakukan dengan aplikasi Rapid Miner. Dalam data mining, data yang dimiliki saat penelitian dilakukan pengklasifikasian data, membuat prediksi serta memperkirakan untuk mendapatkan informasi yang bermanfaat dari kumpulan data yang akan diolah. Pengelompokan dilakukan berdasarkan 34 provinsi di Indonesia dengan menentukan nilai centroid awal di provinsi Bengkulu dan Provinsi Jawa Barat. Berdasarkan perhitungan yang dilakukan dengan algoritma K-means dapat dikelompokkan menjadi 2 cluster yaitu cluster rendah dan clustser tinggi. Perhitungan menghasilkan 14 provinsi cluster rendah dan 20 provinsi cluster tinggi. Berdasarkan penelitian yang telah dilakukan diharapkan dapat membantu pemerintah daerah untuk menentukan jenis bantuan apa yang akan diberikan kepada masyarakat di provinsi masing – masing sehingga sesuai dengan kebutuhan mereka
Perancangaan Aplikasi Mobile E-Commerce Berbasis Android pada Natasya Butik
Authors: Sari Marlia , Andriasari Sevi
Published: February 2023

Natasya Butik adalah suatu bisnis online yang menjual pakaian. Banyak cara yang dilakukan dalam melakukan bisnis Natasya Butik. salah satunya dengan menggunakan media sosial pada smartphone. Proses transaksi menggunakan media sosial ini di nilai masih kurang efektif karena terbatasnya info, dan pemesanan secara manual sehingga akan memperlambat proses transaksi dan besar kemungkinan terjadinya kesalahan. Permasalahan tersebut dapat diatasi dengan membuat aplikasi mobile commerce yang dapat langsung melihat dan melakukan transaksi pemesanan produk. Mobile commerce merupakan pengembangan dari e-commerce sehingga proses transaksi jasa atau barang dapat menggunakan perangkat mobile. Saat ini perangkat smartphone yang paling banyak diminati adalah android smartphone. Android adalah sistem informasi yang menggunakan kernel linux yang open source yang menggunakan java sebagai bahasa pemprograman sehingga memudahkan pengembang untuk membuat aplikasi di android. Penulis dalam penelitian ini akan merancang dan membuat aplikasi android sebagai media pemesanan pada Natasya Butik dengan menggunakan metode waterfall. Dalam prosesnya peneliti melalui beberapa tahapan, yaitu melakukan analisis dan perancangan sebuah sistem yang akan dibuat, dan mengaplikasikannya menjadi sistem informasi penjualan berbasis android. Penelitian ini menghasilkan aplikasi mobile commerce yang dapat mempermudah pelanggan untuk melakukan pemesanan secara online dan mempermudah mendapatkan informasi mengenai Natasya Butik tersebut, baik itu alamat maupun produk-produk yang ada pada Natasya Butik. Dengan adanya penerapan Aplikasi mobile commerce dapat membantu penjual dalam melakukan pengelolahan data pemesanan barang, data pelanggan, dan konfirmasi pengiriman barang.
e-SCM Internet Service Provider (ISP) PT. Rinjani Citra Solusi
Authors: Fahmi Hairul , Murniati Wafiah
Published: February 2023

PT Rinjani Citra Solusi merupakan perusahaan yang bergerak di bidang jasa khususnya Penyedia Jasa Internet (PJI) atau Internet service provider (ISP). Perusahaan ini memberikan layanan koneksi internet yang sesuai dengan kebutuhan pelanggan.  Dalam proses penyedia jasa internet interaksi antara perusahaan dan mitra mempunyai intensitas yang tinggi. Aktivitas tersebut antara lain pengecekan modem, pengecekan kabel fiber, monitoring kapasitas bandwidth dan sebagainya. Namun, dalam operasional selama ini data dan informasi belum terdokumentasi dengan baik.  Solusi yang dapat diambil dari permasalahan tersebut yaitu dengan membuat aplikasi Supply Chain Manajemen (e-SCM). Metode pengembangan sistem menggunakan pendekatan Waterfall yang dilakukan secara sistimatis dan berurutan. Pengujian kualitas sistem menggunakan metode WebQual 4.0 yang terdiri dari 3 aspek, yaitu aspek usability, aspek information quality, dan aspek interaction quality. Penelitian ini akan menghasilkan Sistem e-SCM yang membantu perusahaan mendapatkan aliran informasi yang tepat dan akurat untuk kelancaran pasokan untuk para mitra, karena perusahaan dan mitra telah terintegrasi oleh Sistem e-SCM yang dibangun. Aplikasi e-SCM mendukung perusahaan untuk menciptakan nilai lebih bagi pelanggan dan memiliki tujuan untuk memenuhi kebutuhan klien dengan cara terbaik dan real time. Hasil pengujian terhadap aplikasi e-SCM menunjukkan X1 (Usability) memiliki nilai sebesar 92% yang artinya Kualitas pengguna Sangat Baik, X2 (Information Quality) dengan nilai sebesar 89% dengan nilai Sangat Baik, dan  X3 (Interaction Quality) dengan nilai sebesar 83% dan menunjukkan bahwa kualitas layanan pada aplikasi e-SCM termasuk Sangat Baik