bluuebunny/crossref_metadata_2025 huggingface dataset:
Job Security and Faculty Commitment within Higher Education Institutions
Authors: Ghimire Binod , Dahal Rewan Kumar , Karki Dipendra
Published: January 2024

Purpose: The main objective of this study is to examine the relationship between faculty job security and organizational commitment in Nepalese higher education, focusing on qualitative and quantitative job security parameters.

Methodology: A cross-sectional methodology was used to examine perceived job security and its impact on academic professionals in the Kathmandu Valley. The study involved developing and distributing a self-administered questionnaire to 210 academics associated with Tribhuvan University from different occupational specialties and pay tiers. Descriptive and causal-comparative research designs were employed in the study.

Findings: The study found significant associations between job security and organizational commitment (OC). From the results obtained in regression analysis, the value of adjusted R square was 0.584, signifying that 58.4 % of the variation in organizational commitment was due to qualitative and quantitative aspects of job security. The study's results provide empirical evidence supporting the positive impact of qualitative and quantitative employment security factors on OC. Keeping all other independent measures constant, an increase of one unit in qualitative forces would increase OC by 0.522 units (β = 0.468, p < 0.01), followed by an increase of 0.333 units in OC due to quantitative factors (β = 0.286, p < 0.01).

Implications: Commitment was significantly impacted by both the quantitative and qualitative dimensions of job security, suggesting that improving job security measures could lead to higher levels of commitment. These results illustrate the importance of job security in supporting loyalty and productivity in Nepalese academic institutions, emphasizing the necessity for proactive measures to improve job security to increase faculty members' organizational commitment.

Originality/Value: This study examines how quantitative and qualitative job security affects organizational commitment in Nepalese academic institutions, providing novel insights. It emphasizes the importance of job security in faculty commitment, emphasizing the necessity for focused interventions to improve qualitative and quantitative aspects of job security.
Do Bank Mergers has Forgone or Undergone Value? From the Perspective of Investor
Authors: Thapa Neeta
Published: January 2024

Purpose: The purpose of the study is to explore banking industries investors’ perceptions about merged banks synergies “economies of scale, brand scope and market power “reaction to mergers.

Design/methodology/approach: Based on the descriptive research design, a quantitative survey was adopted and administered to 117 investors through judgmental sampling techniques. Structural Equation Modeling (SEM) was then utilized to evaluate the significance of direct and indirect relationships between the various factors under study.

Findings: The results confirm that the bank products & services and prices affect positively similarly, brand strategy and sales channels affects positively to the perceived gain of investors after mergers.

Research limitations/implications: The absence of a longitudinal study measuring the post merger perception of investor is the main limitation of this study. Moreover, despite being insightful, the result of this study is generalized around small geographic area only.

Originality/value: This study is an initial attempt to fill the void in published information about the behavioral finance of bank mergers. It provides new empirical insights about the effect of post-merger performance perceived by investor’s perspective.
Optimal Reconfiguration of Network with Variant Transmission Times on Arcs
Authors: Gupta Shiva P. , Pyakurel Urmila , Dhamala Tanka Nath
Published: January 2024

Contraflow means lane reversals on networks. In lane reversal reconfiguration, the capacity of the arc increases by reorienting arcs towards demand nodes, which maximizes the flow value and reduces the travel time. In this work, we survey the existing pieces of literature on single and multi-commodity contraflow problems with symmetric and asymmetric travel times on parallel but oppositely oriented edges. Many illustrations are included to support the main results.
Escaping set and Bounded Orbit Set of Holomorphic Semigroup on C
Authors: Gurung Nirmal , Subedi Bishnu Hari
Published: January 2024

In this paper, we study the structure and properties of escaping sets of holomorphic semigroups. In particular, we study the relationship between escaping set of holomorphic semigroup and escaping set of each function that lies in that semigroup. We also study about the invariantness of escaping sets. Also, in this paper, we define the term bounded orbit set K(H) and the set K'(H) of holomorphic semigroup H. Then we study their invariantness and their relations with escaping sets. We also construct a particular class of holomorphic semigroups generated by two holomorphic functions such that bounded orbit set of holomorphic semigroup is equal to bounded orbit set of its generators.
Analysis of Effect of Hemodynamic Parameters on Two-layered Blood Flow in a Mild Stenosed Artery
Authors: Timilsina Tripathee Samundra , Kafle Jeevan
Published: January 2024

Arterial stenosis is the lessening of the arterial wall due to the growth of aberrant tissues that prevent adequate blood flow in the human circulatory system and induces cardiovascular diseases. Mild stenosis, over time, can lead to serious and permanent damage if it remains uncured. Navier-Stokes equation in cylindrical polar coordinates system has been extended by two-layered blood flow along the axial direction with appropriate boundary conditions.A steady flow through a stenosed artery has been investigated extensively using the analytical approach in the case of two-layered blood flow. Mathematical expressions for two-layer hemodynamic parameters such as velocity profile, volumetric flow rate, and effect of stenosis progression on parameters with the variation of core and peripheral layered coefficient of viscosity are derived. Moreover, pressure drop, and shear stress have been calculated analytically in an artery with and without stenosis. Peripheral viscosity has less contribution to varying velocity distribution than the core and is proportional to stenosis size.The volumetric flow rate decreases with an increasing viscosity coefficient. Pressure drop and shear stress attain maximum value in the region stenosis occur maximum height in core layer.The present work could serve as a model in biomedical engineering for the cure of vascular-related diseases and has the potential in designing the devices of this field.
Manajemen Penyiaran Berita di Radio Dakta Bekasi dalam Pemenuhan Informasi Pendengar
Authors: Wilti Intan Ikhtiarti , Swarnawati Aminah
Published: January 2024

Proses penyiaran berita di radio tidak terlepas dari pelaksanaan manajemen penyiaran. Radio Dakta merupakan radio yang presentasenya paling tinggi dalam menyiarkan jenis informasi sebanyak 60%. Radio Dakta merupakan radio yang turut berperan aktif dalam bekerjasama dengan pemerintah serta instansi lainnya untuk menyajikan berbagai informasi ter-uptodate. Penelitian ini bertujuan untuk mengetahui manajemen penyiaran berita di radio Dakta dalam pemenuhan informasi pendengar serta faktor pendukung dan penghambat. Pendekatan penelitian adalah kualitatif. Metode yang digunakan adalah deskriptif. Teknik pengumpulan data dilakukan dengan wawancara, observasi dan dokumentasi. Teknik analisis data penelitian yaitu reduksi data, penyajian data, penarikan kesimpulan. Penelitian ini menggunakan triangulasi sumber. Hasil penelitian ini menunjukkan bahwa manajemen penyiaran berita radio Dakta dilakukan dengan baik. Proses manajemen penyiaran berita radio Dakta dilakukan perencanaan yang meliputi pencarian berita, penyusunan berita, pembagian berita, pelaksana penyiaran berita, tujuan penyiaran berita dan menentukan sasaran. Pengorganisasian meliputi departemenlisasi radio dan pembagian kerja. Pengarahan dan memberikan pengaruh yang meliputi motivasi, komunikasi, kepemimpinan dan pelatihan. Pengawasan yang meliputi evaluasi yang dilakukan internal dan external. Kontribusi penelitian ini memberi pemahaman cara manajemen penyiaran di sebuah radio terkait penyajian informasi-informasi yang sesuai kaidah dalam pemenuhan informasi pendengar.
Integrating ‘Sejahtera’: A Holistic Approach at Agoda
Authors: Abdul Razak Arbaiah , Ismail Yusof , Mhd. Sarif Suhaimi
Published: January 2024

The case describes a practical approach adopted by a young Customer Service Specialist, Amalina Basir at Agoda, one of the world’s fastest growing online travel agencies. With a humble start in 2018 as a frontliner who managed calls, emails, and expectations between customers and their bookings, Amalina developed her career at Agoda. In 2021, Amalina was promoted as a Knowledge Management Specialist. Amalina often faced a compelling dilemma to find balance between giving the best services to the customers and maintaining the company’s best practices. Guided by an indigenous Malay concept of ‘sejahtera’, Amalina navigated her budding journey at Agoda in a holistic and balanced manner. Amalina’s ‘sejahtera’ principle was enhanced when she enrolled in an elective course on ‘Sejahtera Leadership’ during her studies in part-time Master of Business Administration (MBA) at the International Islamic University Malaysia (IIUM). Sejahtera Leadership taught Amalina to give a holistic view on the ten interconnected elements (i.e., SPICES) and find balance between the elements towards achieving a ‘sejahtera’ state and sustainable services in online travelling business.
Lalu Sekejap Enterprise
Authors: Yahya Rohaziah , Mhd Sarif Suhaimi , Ismail Yusof
Published: January 2024

Encik Ben and Encik Cha embarked on a humble venture called Lalu Sekejap Enterprise in 1990, offering general maintenance services. Despite lacking business experience, they registered their company and secured contracts with the local government. Their commitment to integrity and halal income was deeply rooted in their religious beliefs. Encik Ben, a dedicated employee with limited education, grew from a general worker to a supervisor, acquiring essential knowledge of the maintenance industry. Encik Cha, having witnessed corruption during his time in the treasury department, recognized Encik Ben's ethical approach and engaged in discussions outside of office hours. Together, they explored the possibility of starting their own business, driven by their shared vision of conducting business ethically. While Encik Ben and Encik Cha faced challenges due to their lack of business expertise, they persisted in their commitment to integrity. They overcame compliance issues and rebuilt their business, focusing on delivering high-quality services. Their dedication resonated with like-minded clients, and they established a reputation for honesty and trustworthiness. Years later, Encik Ben and Encik Cha attended a digital business training program that opened their eyes to the potential of digitalization in the maintenance industry. Recognizing the need to ensure the continuity and growth of their business, they started grooming their children and loyal employees to take over key responsibilities. With a strategic focus on digital transformation, Lalu Sekejap Enterprise integrated digital tools and platforms into their operations, enhancing efficiency and expanding their customer base. The business thrived, driven by a new generation of leaders who shared Encik Ben and Encik Cha's commitment to quality service and community well-being.

Keywords: Ethical practices, Digital transformation, Integrity, General maintenance, Small business
Limited-Edition or what they call as “Scarcity Marketing”
Authors: Abdul Wahid Nur Kamariah , Wan Husain Wan Rohaida
Published: January 2024

The case describes the phenomenal element of scarcity marketing effects on customers' purchase intention. It is a concern as nowadays it has started showing some elements of customer exploitation due to their level of innocence that is easily driven by the mentality of "Fear of Missing Out", FOMO. Guided by the recent explosions in sales shown by McDonald's in 2021 upon their collaboration with BTS K-pop Boys Bands from South Korea, the case is intended to bring into perspective how customers and marketers need to honour the holy relationship between marketers and customers by ensuring the promoted products bundled with the commensurate amount of value as promised, not merely because of its being scarce or limited or because of the influencers' ability to influence.
Ієрархія особистісних мотивів професійного розвитку фахового молодшого бакалавра дошкільної освіти
Authors: Tkach Tamara , Bal-Woźniak Teresa , Kharchenko Nataliia , Kalmykova Larysa
Published: January 2024

Мета. У статті розглядається сутність і зміст проблеми ієрархії особистісних мотивів професійного розвитку молодшого бакалавра дошкільної освіти. Для ефективного підвищення професійного розвитку важливо розуміти мотиваційні фактори. На професійний розвиток значною мірою впливають цінності, норми, ставлення та компетенції. Мета статті полягає у встановленні ієрархії особистісних мотивів професійного розвитку фахового молодшого бакалавра дошкільної освіти, зокрема у виявленні суб’єктивних та об’єктивних змістів особистості молодшого бакалавра для забезпечення розвитку й самореалізації особистості.

Методи дослідження. У процесі дослідження використовувалися методи теоретичного аналізу, конкретизації окремих концептуальних положень, конструювання, моделювання і систематизації.

Результати. Розвиток людини як особистості розуміється як багатогранний процес, зумовлений різними категоріями суб'єктного та об'єктного характеру. Мається на увазі процес систематичної і тривалої трансформації, що відбувається в різних умовах життєдіяльності людини і проявляється у відповідних формах людської поведінки. Професійний розвиток – це процес зростання та навчання якому підпорядковані всі прояви професійної поведінки людини. Це її поступове зростання і зміна здатності до певних видів професійної поведінки і розширення її репертуару – або ресурсу професійної поведінки. У цьому сенсі професійний розвиток включає всі аспекти розвитку, які можуть бути пов’язані з професійною діяльністю людини.

Висновки. Виходячи з того, що професійний розвиток є частиною особистісного розвитку людини і часто становить комплексний, цілісний образ його або її функціонування, а крім того, нерідкі випадки, коли непрофесійна діяльність переплітається з професійною сферою, тому слід зазначити, що аналізувати молодшим бакалаврам ці два аспекти окремо важко. Професійна діяльність людини є невід'ємною частиною її життя, тому професійному розвитку в цій частині дослідження приділяється особлива увага.
Соціальна взаємодія як складова “soft skills” у студентів
Authors: Bulgakova Olena , Savchenkova Mariia
Published: January 2024

Вступ. Дане дослідження присвячене актуальній проблемі формування soft skills у студентської молоді. Зокрема, розглядається питання розвитку навичок соціальної взаємодії як важливої складової конкурентоспроможності майбутніх фахівців. Зв’язок між міжособистісною взаємодією та soft skills у студентів визначається зростанням вимог, які пред'являються до створення конкурентоспроможного фахівець в сучасному ринку праці. Роботодавці поставляють не лише вимоги до професійних знань і навичок hard skills, але й до широкого спектру соціальних та поведінкових якостей. Цей спектр включає в себе комунікативні вміння, творчість, лідерство, емоційний інтелект, стресостійкість, які належать до категорії soft skills.

Проте питання розвитку цих вмінь у студентів, особливо тих, хто отримує педагогічну освіту, не досліджені повністю. Тому дослідження змісту та особливостей такого важливого аспекту, як культура соціальної взаємодії у зв’язку зі soft skills, є дуже актуальним. Його результати дозволять визначити шляхи удосконалення професійної підготовки майбутніх фахівців з метою підвищення їх конкурентоспроможності на ринку праці.

Мета. Вивчення рівня розвитку соціальної взаємодії як складової soft skills у студентів та виявлення чинників впливу на неї.

Методи та методики дослідження. Емпіричну базу дослідження склали результати анкетування студентів кількох університетів. Використано авторську анкету для оцінки рівня комунікативної компетентності респондентів. Дані опрацьовано методами математичної статистики: частотного, кореляційного та регресійного аналізу. Вибіркова сукупність репрезентативна за гендерними та віковими характеристиками, охоплює 300 студентів гуманітарних і технічних спеціальностей 3-5 курсів.

Результати. Результати дослідження виявили середній рівень розвитку комунікативної компетентності у 47% опитаних студентів. Встановлено позитивний кореляційний зв'язок між оцінкою власних soft skills та успішністю навчання респондентів.

Висновки. На основі теоретичного аналізу та емпіричного дослідження зроблено висновок про необхідність розвитку соціальної взаємодії як ключового компоненту soft skills у здобувачів вищої освіти.
Attract New Students With School Image, Costs and Promotions
Authors: Firmandani Fifit , Briliana Vita , Jondar Aloysius , Indana Nurul , Rofiq Ainur
Published: January 2024

Promotion is a type of communication that provides explanations and convinces potential consumers about goods and services to gain attention, educate, remind, and convince potential consumers. This research uses quantitative with a causality approach. The sample in this study consisted of 87 respondents with a sampling technique using probability sampling technique, namely random or random sampling. Data collection was carried out by distributing questionnaires to respondents and then carrying out a multiple linear regression test with the help of SPSS. The results of this research show that school image has a significant effect on student interest. This conclusion refers to the results of hypothesis testing with the t-test, where t-count > t-table (2,442 > 1,989) and the significance level is less than 0.05 (00.0 < 0.05). costs do not have a significant influence on student interest, this conclusion refers to the results of the t-test hypothesis where the calculated t is smaller than the t table (0.319 < 1.989) and the significance level is more than 0.05 (0.196 > 0.05). The promotion has a significant influence on student interest. This conclusion refers to the results of hypothesis testing with the t-test where t count > t table (5.216 > 1.989) and a significance level of less than 0.05 (00.0 < 0.05). school image, costs, and promotion simultaneously have a positive influence on student interest. This conclusion refers to the results of the f test where calculated f > f table (22,220 > 2.32) and the significance level is less than 0.05 (0.00 < 0.05).
Analysis of Textbook Needs for Educational Management and Policy Analysis Courses
Authors: Kristiawan Muhammad , Mariani S Adelina , Sasongko Rambat Nur , Putra Erik Perdana , Viona Elsa
Published: January 2024

This study aims to see students’ responses regarding the need for textbooks for the Education Management and Policy Analysis Course in the Doctoral Education Study Program, FKIP, Universitas Bengkulu. This study was carried out by giving questionnaires to students to respond to their desired needs. This study was carried out through the Education Management and Policy Analysis Course. The results of this research showed that respondents needed a book for the Educational Management and Policy Analysis course and at the same time produced the Educational Management and Policy Analysis textbook. Research like this had been carried out before by other researchers, but with different topics and respondents, and the advantages of this study gave birth to the book Analysis of Educational Management and Policy. This study makes a contribution to the Doctor of Education Study Program regarding the addition of textbooks which also serve as references for the Education Management and Policy Analysis Course. The novelty of this study is the birth of a book for the Education Management and Policy Analysis Course. This study has implications for lecturers and students in the Doctor of Education Study Program who have a handbook on Education Management and Policy Analysis.
Higher Education Leadership Transformation in East Kalimantan: Challenges and Opportunities
Authors: Sari Baso Rachmie , Adenuddin Alwy Muhammad
Published: January 2024

This study aims to analyze the challenges and opportunities in leadership transformation at Mulawarman University, East Kalimantan. The research method used was a qualitative approach with interviews and observations as data collection techniques. The results showed that rapid student growth, improving education quality, changes in education technology, and tensions between central policies and local needs were the main challenges in leadership transformation. On the other hand, opportunities arise in the form of improving the university's reputation and partnerships with local government and industry. The interviews also revealed the important role of intellectual leaders in creating positive change in the region. This research provides an in-depth understanding of the complexities of leadership transformation in the context of higher education in East Kalimantan. Recommendations for future research are to involve more universities, apply more extensive qualitative methods, and involve external stakeholders. This study concludes that universities have the potential to play an active role in regional development and create a positive impact through intellectual leadership focused on sustainable change.
PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT PADA PERUSAHAN SEKTOR BARANG KONSUMSI
Authors: Rachmat Pramukty  , Wastam Wahyu Hidayat  , Desy Arigawati  , Kardinah Indrianna Meutia
Published: January 2024

Penelitian ini dilakukan untuk mengalisis Pengaruh Penghindaran Pajak (Tax Avoidance) terhadap Biaya Utang (Cost Of Debt). Studi Kasus Pada Perusahaan Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2013-2017. Penelitian ini dilaksanakan untuk mengetahui pengaruh Penghindaran Pajak (Tax Avoidance) terhadap Biaya Utang (Cost Of Debt). Variabel independen dalam penelitian ini adalah Pajak (Tax Avoidance), sedangkan unutuk variabel dependennya adalah Biaya Utang (Cost Of Debt). Beberapa perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) dimulai dari 2013-2017 menjadi pilihan populasi peneliti. Pilihan Sampel yang digunakan peneliti menggunakan Purposive Sampling. Total 16 perusahaan ditentukan sebagai sampel. Metode analisis penelitian ini menggunakan regresi sederhana dengan SPSS. Hasil Penelitian menunjukkan bahwa Penghindaran Pajak (Tax Avoidance) berpengaruh positif signifikan terhadap Biaya Utang (Cost Of Debt), serta nilai R2 adalah sebesar 0,063 yang berarti 6,3% variasi variabel cost of debt dapat dijelaskan oleh ETR dan sisanya, yaitu 0,937 atau 93,7% dapat diperjelas melalui variabel lain yang tidak terdapat dalam penelitian ini.
FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING
Authors: Rosalinda Yuni Andari  , Saiful Anwar
Published: January 2024

Adanya riset ini bertujuan membuktikan pengaruh tekanan kerja, motivasi kerja, dan komunikasi interpersonal terhadap kinerja karyawan khususnya di masa pandemi covid-19 serta untuk menguji kemampuan komitmen organisasi dalam mempengaruhi secara tidak langsung hubungan tekanan kerja, motivasi kerja, dan komunikasi interpersonal terhadap kinerja karyawan di masa pandemi covid-19 pada PT Maha Mitra Sejati. Teknik penetapan sampel yang digunakan teknik simple random sampling, sedangkan teknik analisis menggunakan Partial Least Square dengan menggunakan software WarpPLS 6.0. Hasil dari penelitian ini membuktikan bahwa motivasi kerja, komunikasi Interpersonal, dan komitmen organisasi berpengaruh terhadap kinerja karyawan di masa pandemi covid-19, sedangkan tekanan kerja tidak berpengaruh terhadap kinerja karyawan di masa pandemi covid-19. Serta bahwa komitmen organisasi mempengaruhi hubungan motivasi kerja dan komunikasi interpersonal dengan kinerja karyawan di masa pandemi covid-19 secara tidak langsung, sedangkan komitmen organisasi tidak mempengaruhi hubungan tekanan kerja dengan kinerja karyawan di masa pandemi covid-19 secara tidak langsung.
PENGARUH DEBT TO ASSETS RATIO (DAR) DAN FIXED ASSETS TURNOVER (FATO) TERHADAP RETURN ON ASSETS PT CIPUTRA DEVELOPMENT, TBK.
Authors: Kristin Agustia Yuniar  , Choiroel Woestho
Published: January 2024

Penelitian yang dilakukan bertujuan untuk mengetahui apakah ada pengaruh Debt to Assets Ratio (DAR) dan Fixed Assest Turnover (FATO) secara parsial dan secara simultan terhadap Return On Assets (ROA) PT Ciputra Development, Tbk. Metode penelitian yang digunakan adalah kuantitatif dengan jenis data sekunder. Data yang digunakan dalam penelitian ini adalah Laporan keuangan triwulan periode tahun 2013 hingga tahun 2020. Dalam penelitian ini, teknik analisis data yang digunakan yaitu analisis regresi linear berganda. Adapun hasil analisis regresi linear berganda menunjukan bahwa secara parsial variabel Debt to Assets Ratio tidak berpengaruh signifikan terhadap Return On Assets, hal tersebut dibuktikan oleh hasil uji t yang menunjukan tingkat probabilitas lebih besar dari 0,05 yaitu 0,1336. Sedangkan Fixed Assest Turnover berpengaruh signifikan terhadap Return On Assets, hal tersebut dibuktikan oleh hasil uji t yang menunjukan tingkat probabilitas lebih kecil dari 0,05 yaitu 0,0000. Dan secara simultan berdasarkan hasil uji F diketahui bahwa variabel Debt to Assets Ratio (DAR) dan Fixed Assest Turnover (FATO) berpengaruh signifikan terhadap Return On Assets (ROA), hal tersebut dibuktikan oleh hasil uji F yang menunjukan tingkat probabilitas lebih kecil dari 0,05 yaitu 0,0000.
Kata Kunci : Debt to Assets Ratio, Fixed Assest Turnover, Return On Assets
PENGARUH PELAKSANAAN ETIKA PROFESI DAN KECERDASAN EMOSIONAL TERHADAP PENGAMBILAN KEPUTUSAN AUDITOR
Authors: Sastrodiharjo Istianingsih , Robertus Suraji
Published: January 2024

This study takes a sample of independent auditors who work at the Public Accountant Firm in DKI Jakarta. The type of data used is primary data with data collection methods, namely indirect interviews by submitting a questionnaire. The analytical tool used is multiple regression This study aims to analyze the effect of the implementation of professional ethics and emotional intelligence on auditors in decision making. The results of this study are expected to show that professional ethics as measured by indentensi, integrity and objectivity; general standards and accounting principles; responsibility to clients responsibility to colleagues, responsibilities and practices have a significant effect on the auditor in decision making. Emotional intelligence as measured by self-recognition, self-control, motivation, empathy and social skills significantly influence auditors in decision making.

Keywords:  professional ethics, emotional intelligence, decision making.
EMPLOYEE PERFORMANCE AFFECTED BY WORK ROTATION AND TRAINING
Authors: Bintang Narpati  , Difa Mulki Sabila  , Wastam Wahyu Hidayat  , Rorim Panday  , Elia Rossa
Published: January 2024

This study aims to determine simultaneously and partially the independent variables, namely the Job Rotation and Training to dependent variable, namely employee performance. This research was conducted at PT Bank Syariah Indonesia, Area Bekasi. In this study using a quantitative approach and data analysis used, namely the classical assumption test and multiple linear regression analysis, to test and prove the research hypothesis using the SPSS version 23 application. The population in this study were all employees of PT Bank Syariah Indonesia, Area Bekasi in the finishing section as many as 100 people. Trough testing the coefficient of determination obtained a value of 0,620 it means 62,0%. Variable of Employee Perfomance can be explained by variables Job Rotation and Training while the remaining 38,0% can be explained by other variables not examined in this study. Partially the job rotation variable has a significant influence on employee performance with t-count > t table partially the results of the Training variable have a significant effect on employee performance with t-value > t-table. Meanwhile, based on the simultaneous test results obtained from this study on the Job Rotation and Training variables, the results of the calculated F value > F table.
ANALISIS KOMPARASI KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PT. BANK JAGO, Tbk
Authors: Ahsan Fathur Rahman  , Bukhari Eri , Ery Teguh Prasetyo
Published: January 2024

Analisis terhadap kinerja keuangan sebelum dan sesudah akuisisi merupakan langkah mendasar dalam melakukan investasi. Penelitian ini dilakukan  bertujuan untuk mengetahui   perbandingan kinerja keuangan PT. Bank Jago Tbk, yang merupakan hasil dari akuisisi PT. Bank Artos Indonesia.  Rasio-rasio  yang digukan  meliputi: Return on Asset (ROA), Capital Adequacy Ratio (CAR), Beban Operasional dan Pendapatan Operasional (BOPO), Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) sebelum dan sesudah kegiatan akuisisi pada PT. Bank Jago Tbk.  Metode dalam penelitian ini   menggunakan metode kuantitatif dalam pengambilan data dan  sampel yang di gunakan dalam penelitian ini adalah laporan keuangan periode 2017-2021. Penelitian ini menggunakan pengujian Paired Samples T Test dalam menjawab hipotesis . Hasil dalam penelitian ini menunjukkan bahwa variabel Capital Adequacy Ratio (CAR), Beban Operasional dan Pendapatan Operasional (BOPO), Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) menunjukkan perbedaan signifikan sebelum dan sesudah akuisisi  sedangkan  variabel Return on Asset (ROA) menunjukkan tidak terdapat perbedaan signifikan sebelum dan sesudah akuisisi..
PENGARUH CITRA MEREK DAN DESAIN PRODUK TERHADAP KEPUTUSAN PEMBELIAN SEPATU COMPASS
Authors: Raul Frida Putra  , Neng Siti Komariah
Published: January 2024

This study aims to examine the influence of brand image and product design on purchasing decisions for Compass shoes. The provision of this sample uses purposive sampling with the Slovin formula to obtain 100 respondents, namely followers of social media Instagram Compass shoes. Hypothesis testing in this study using multiple linear regression analysis using IBM SPSS 26. The results of this study indicate that (1) brand image has a positive and significant effect on purchasing decisions for Compass shoes (2) product design has a positive and significant effect on purchasing decisions for Compass shoes (3) brand image and product design simultaneously have a simultaneous effect on purchasing decisions for Compass shoes.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. UNILEVER INDONESIA TBK
Authors: Sofyan Hadi
Published: January 2024

Penelitian ini bertujuan untuk mengetahui bagaimana kinerja keuangan perusahaan pada PT. Unilever Indonesia, Tbk., ditinjau dari rasio likuiditas, rasio solvabilitas, rasio profitabilitas, dan rasio aktivitas. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan pendekatan deskrtiptif. Kemudian dilakukan analisis time series. Dengan hasil penelitian dari rasio likuiditas dilihat dari rasio lancar dan rasio tetap, perusahan dalam keadaan tidak baik, dari rasio solvabilitas dilihat dari rasio hutang terhadap akitva dan rasio hutang terhadap ekuitas, perusahaan dalam kondisi tidak sehat, dan dari rasio profitabilitas dilihat dari rasio margin laba kotor, margin laba bersih, margin laba operasi, ROA, dan ROE, perusahaan dalam keadaan yang baik dan sehat dalam memperoleh keuntungan, hanya ROE yang mengalami penurunan. Dan dari rasio aktivitas dilihat dari rasio perputaran aktiva, rasio perputaran modal kerja, rasio perputaran aktiva tetap, dan rasio perputaran persediaan, perusahaan dalam kondisi yang kurang baik karena persentase dalam rasio ini mengalami penurunan setiap tahunnya.
PENGARUH PEMBERIAN SANKSI PAJAK DAN KEAKTIFAN PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK
Authors: Nurhafifah  , Elia Rossa  , Wastam Wahyu Hidayat
Published: January 2024

Penelitian ini bertujuan untuk menguji pengaruh pemberian sanksi pajak dan keaktifan penagihan pajak dengan surat paksa terhadap penerimaan pajak. Subjek penelitian ini adalah WP OP Kabupaten Bekasi yang bertempat tinggal atau berada di lingkungan Kantor Pelayanan Pajak Pratama Cibitung yang berlokasi di Ruko Pasar Modern Harapan Indah Boulevard No.19 Komplek Harapan Indah, Pusaka Rakyat, Taruma Jaya, Kabupaten Bekasi, Jawa Barat 17214. Penelitian ini merupakan penelitian survei dengan teknik pengumpulan data yaitu Insidental sampling. Jumlah WP OP yang menjadi sampel dalam penelitian ini adalah 100 orang. Pendekatan yang digunakan adalah pendekatan kuantitatif. Metode yang digunakan yaitu metode survei dengan mengambil data secara langsung ke lapangan. Penyebaran kuesioner dimulai dari bulan April hingga Mei 2021. Metode analisis yang digunakan adalah metode analisis statistik yaitu analisis regresi linear berganda dengan menggunakan alat uji atau aplikasi statistik yaitu Statistical Package for Social Science (SPSS). Hasil penelitian ini menunjukkan bahwa pemberian sanksi pajak dan keaktifan penagihan pajak dengan surat paksa berpengaruh positif dan signifikan terhadap penerimaan pajak baik secara parsial maupun simultan.
ANALISIS PENGENDALIAN INTERNAL PENGELUARAN KAS DANA BANTUAN OPERASIONAL PENYELENGGARAAN (BOP) DI RA AN-NAJM BEKASI UTARA
Authors: Idzuha Zuhru Viraf  , Yuniati Triana , Cahyadi Husadha
Published: January 2024

The Operational Assistance Fund (BOP) is provided by the government for each school unit entity that meets the criteria. This program is provided by the government to improve the quality of school education, reduce the cost of non-personnel operational activities, as well as help ease the burden on underprivileged people who want to send their children to school. BOP fund management can be channeled well if fund managers in the internal control system run as well as possible. Internal control must protect school coffers and cash expenditure documents so that the objectives of BOP funding can be achieved by school units. The purpose of this study is to test and analyze whether the internal control of BOP fund cash expenditure running in An-Najm RA Bekasi-Utara has been effective or not. This type of research is a case study with the object of research Proof of Cash Out in the period 2018 and 2019. Data in this study were obtained by means of documentation, interviews, observations. The data analysis technique used is stop or go sampling. The results of this internal control analysis research show the authorization of cash expenditures, lack of completeness of documents, and incompatibility of information with other documents. In the data collection technique through interviews, it can be concluded that the internal control running in the An-Najm Bekasi-Utara RA has not been in accordance with COSO. The 5 components imposed by COSO have not been fulfilled by RA An-Najm North Bekasi.
ANALISIS KEAMANAN PENYETORAN DAN PELAPORAN PPN DENGAN MEMANFAATKAN TEKNOLOGI BLOCKCHAIN DI PT PEGADAIAN
Authors: Cindyo Dhelistya Sis Pratama  , Sofyan Hadi  , Rina Dameria N
Published: January 2024

Penelitian ini bertujuan untuk mengetahui keamanan penyetoran dan pelaporan pajak pertambahan nilai di PT Pegadaian jika mengimpelementasikan teknologi blockchain. Jenis penelitian ini adalah kualitatif. Data yang diperoleh berdasarkan hasil observasi, wawancara, serta membaca dari sumber-sumber yakni jurnal penelitian terdahulu. Setelah melakukan proses analisis maka akan mengetahui apakah implementasi teknologi blockchain memberikan manfaat terkait keamanan proses penyetoran dan pelaporan pajak pertambahan nilai di PT Pegadiaan. Dari penelitian ini juga akan diketahui bahwa manfaat teknologi blockchain ini tidak hanya untuk keamanan transaksi atau pencatatan transaksi. Kelebihan lainnya tentang teknologi blockchain ini mungkin akan menjadi nilai tambah agar efisiensi pekerjaan dan efektivitas pekerjaan di bagian Perpajakan dan di Divisi lainnya menjadi meningkat.
Pengaruh Analisis Rasio terhadap Pertumbuhan Laba Perusahaan Rokok Yang Terdaftar di BEI
Authors: Nickori Julia  , Eri Bukhari  , Supriyanto
Published: January 2024

Tujuan penelitian ini adalah untuk mengukur pengaruh current ratio, debt to equity ratio, total asset turn over dan return on equity terhadap pertumbuhan laba. Penelitian ini merupakan penelitian kuantitatif dimana objek yang digunakan merupakan perusahaan manufaktur rokok yang terdaftar di Bursa Efek Indonesia . Data yang digunakan pada penelitian ini adalah  data sekunder dengan metode pengambilan sampel  menggunakan metode sampling jenuh. Adapun jumlah sampel yang digunakan dalam penelitian ini adalah  5 perusahaan. Metode analisis data yang akan digunakan untuk menguji hipotesis dalam penelitian ini adalah statistical program for social science  (SPSS) dengan aplikasi SPSS 2.2. Hasil penelitian ini menunjukkan bahwa debt to equity ratio berpengaruh positif dan signifikan terhadap pertumbuhan laba. Namun, variabel current ratio,total asset turn over dan return on equity tidak berpengaruh terhadap pertumbuhan laba. Penelitian ini memiliki keterbatasan pada objek penelitian yang hanya dilakukan pada perusahaan manufaktur rokok. Hal ini dapat menjadi saran untuk peneliti selanjutnya.

Kata kunci: current ratio, debt to equity ratio, total asset turn over, return on equity, pertumbuhan laba
THE INFLUENCE OF MOTIVATION AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE AT THE BEKASI CITY REGIONAL GENERAL HOSPITAL
Authors: Anggraeni Rosfitri Anggraeni , Jumawan  , Indah Rizki Maulia
Published: January 2024

The importance of human resources is a determinant for the continuity of the company's operations. Employee performance problems occur due to excessive job satisfaction and result in employee motivation. This research was conducted at the general hospital in the city of Bekasi. In this study the authors use quantitative. The type of data used in this study was primary data and secondary data, with calculations using SPSS 25. The sample in this study was 133 respondents from the general hospital in the city of Bekasi. Based on the results of the research analysis on the variable work motivation (X1), a t count value of 0.0014 > 1.99962 (t table) was obtained with a sig of 0.989 > 0.05 or a significant value less than 0.05. . Based on that, then H1 is accepted, which means that partially Work Motivation (X1) has a positive and significant effect on Employee Performance (Y). the variable Job Satisfaction (X2) obtained a t-count value of 1.188 > 1.99962 (t table) with a sig 0.237 > 0.05 or a significant value less than 0.05. It was concluded that partially Job Satisfaction (X2) has a positive and significant effect on Employee Performance (Y). Based on that, then H2 is accepted, which means that partially Job Satisfaction (X2) has a positive and significant effect on Employee Performance (Y), based on that H1 and H2 are accepted which means that simultaneously work motivation (X1) and Job Satisfaction (X2) positive and significant to Employee Performance (Y).
Accounting Information System Analysis and Management Control in an Effort to Improve Effectiveness (Case Study at Muhammadiyah University Prof. DR. HAMKA)
Authors: Nurrasyidin M. , Meutia  , Imam Abu Hanifah  , Elvin Bastian
Published: January 2024

Purpose – This study aims to explain the influence of the involvement of accounting information systems, management information systems and operational procedure systems on improving work efficiency.

Design/methodology/approach – This research was conducted using quantitative methods. The type of data used is primary data. The data collection technique uses the questionnaire deployment technique.

Findings – The result of this study is that the accounting information system has no effect on effectiveness, the management control system has a significant effect on effectiveness. The University is advised to continue to carry out system development, so that system performance is more optimal.

Research limitations/implications – In this study relselarchelrs welrel limiteld to selvelral aspelcts. This relselarch is limiteld to muhammadiyah univelrsity Prof. DR. HAMKA, Relspondelnts to this study welrel limiteld to only elmployelels or thel acadelmic community of UHAMKA, Thel variablels of this study arel limiteld to threlel variablels, namelly thel Accounting Information Systelm, Accounting Information Systelm and Managelmelnt Control Systelm, whilel thelrel arel still variablels that can affelct thel elffelctivelnelss of, and Thel fourth limitation is that this study usels a quelstionnairel, so thelrel is a possibility of dishonelst relspondelnts in answelring quelstions.

Practical implications – The following conclusions can bel drawn: Accounting Information Systelm has no elffelct on Elffelctivelnelss with a T-Statistic of 0.232 and a P Valuel valuel of 0.817. Thel Managelmelnt Control Systelm has a significant elffelct on Elffelctivelnelss with T-Sttistik telst relsults of 15,600 and P Valuel of 0.000.

Originality/value – So it can bel obtaineld that thel Accounting Information Systelm owneld by thel Univelrsity of Muhammadiyah Prof. DR. HAMKA has not had an influelncel that can havel an impact on thel elffelctivelnelss of elmployelel work.
The Role of Good Corporate Governance in Mediating the Capital Structure of Relationships to The Performance of Type A Hospitals in Indonesia
Authors: Heri Susanto  , Handani Maheresmi  , Mubarok Alvian Alvin
Published: January 2024

The purpose of this study is to examine the role of corporate governance in mediating the relationship between capital structure and financial performance. Research related to corporate governance has been widely studied. However, this research focus at corporate governance as an independent variable that affects financial performance. The aspect of corporate governance acting as a mediator has not been explored much. Another novelty of this research is that it is mostly done in the private sector. Researchers want to investigate the role of corporate governance in mediating in the public sector in government-owned hospitals. The hospital is considered important because it is the spearhead of services in the era of the COVID-19 pandemic. An anomaly occurred during a pandemic because the hospital's burden increased in handling COVID-19 patients for COVID-19 referral hospitals. The surge in the number of patients in the hospital resulted in disrupted cash flow.The initial step of this research was to collect data related to the research variable, namely the financial reports of hospitals in Indonesia with A accreditation status. Testing was then carried out using partial least squares (PLS) to see the role of GCG in mediating.
Does Personal Innovativeness Affect Sustainable Waste Behaviour? The Mediating Role of Creative Reuse
Authors: Avunduk Zehra Binnur
Published: January 2024

Purpose – The success of businesses and governments in developing and implementing sustainable waste management policies depends on the habits of individual users. Innovative personality traits, creative reuse, and sustainable waste behaviours of product and service users play a significant role in achieving circular economy practices. This study aims to investigate the mediating role of creative reuse in the effect of personal innovativeness on sustainable waste behaviour.
Design/methodology/approach – Primary data was used in the research, and data were collected via questionnaires from individuals living in Türkiye over 18 years old. The research data was obtained by creating a link containing the survey questions in the electronic environment and sending it to the participants via the Internet through various social media platforms. 373 people participated in the research. The structural equation model was applied as the research method. SPSS and SmartPLS 4 package programs were used for statistical analysis.
Findings – It has been found that creative reuse has a partial mediating effect between personal innovativeness and sustainable waste behaviour.
Research limitations/implications – In future studies, the model can be expanded by including different variables in the research model. Moreover, suppose the survey is applied to a wider audience with more diverse socio-economic characteristics and in different age groups. In that case, strategies can be developed for people at different levels by analyzing according to age groups. Furthermore, similar studies can be conducted in different countries, allowing for cross-country comparisons to be made.
Practical implications – The main research results emphasize the importance for organizations to consider boosting users’ personal innovation traits by offering creativity-enhancing practices such as open innovation platforms. Furthermore, it can be suggested that considering the significance of revising sustainable production strategies by innovating through collaboration platforms with users.
Originality/value – This study has a unique value that contributes to the field of sustainability by combining personal innovativeness and creativity, which are an essential part of the innovation literature, with reuse, a vital element of the circular economy.
Results of growing Siberian sterlet juvenile in the conditions of the Beloyarsk Fish Hatchery of the Krasnoyarsk region
Authors: Pishchenko E. V. , Tkachenko A. V. , Moruzi I. V. , Kropachev D. V.
Published: January 2024

Studies on the rearing of sterlet from wild and grown producers were carried out in the production conditions of the fish-breeding enterprise TOSP "Beloyarsk Fish-breeding Plant" of the Federal State Budgetary Institution "Glavrybvod" (Krasnoyarsk) in 2020 and 2022. With a complete transition to external nutrition, the sterlet larva was placed in pools with a planting density of 6 thousand copies / m2. Water consumption was 20-23 l/min. As the larvae grew, they were planted, and at the time of reaching an average weight of 1 g, the planting density was 2 thousand copies / m2. With an increase in water consumption to 25-30 l/min. The average daily water temperature during the growing period ranged from 12.5-17.0 °C. The content of oxygen dissolved in water was in the range of 9.1-11.0 mg/l. Different approaches to methods of growing larvae have been studied. To compare and evaluate our results, we used instructions and standards developed by the Glavrybvod of Russia and used for island farms. In 2020, up to 10 days, the larva was grown only using artemia nauplia. Then, the starting compound feed was gradually introduced. The feed was diluted in water and distributed at the beginning simultaneously with artemia, then alternating feedings. Coma was broadcast at 30-minute intervals up to 20 days of growing and at the end of the growing period after 1 hour. For 20 days, they have completely switched to compound feeds. As a result of the study, it was revealed that it is more rational to introduce starter feeds in the form of dust from the moment the sterlet larvae start feeding. This technique made it possible to reduce the time of growing juveniles to a standard weight of 1 g for five days, with approximately equal preservation of juveniles.